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AICPA Letters to Congress | Request for Legislation Extending Expired Tax Provisions

Feb 14, 2023 · 243.8 KB Download

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As Congress considers tax legislation this year, the AICPA urges Congress to immediately defer the Internal Revenue Code section 174 amortization requirement of the research and experimental expenditures provision. In addition, AICPA suggests Congress consider extending other remaining provisions that expired in 2021 and 2022, and will expire in 20233 (hereinafter referred to collectively as “tax extenders”) that Congress deems appropriate.

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File name: aicpa-letter-to-congress-request-for-legislation-extending-expired-tax-provisions.pdf

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