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IRS Funding in the Appropriations Omnibus

Congress unveiled the Consolidated Appropriations Act, 2022 on Wednesday, March 9, 2022. The roughly $1.5 trillion “omnibus” would entirely fund the federal government through Sept. 30, 2022, and provide economic,...more

Taxation & Representation, March 8, 2022

Legislative Lowdown - BBBA Comeback? President Biden’s first State of the Union address appears to have reignited discussions around a revised version of the Build Back Better Act (BBBA), though the president did not...more

Tax & Financial Services Week Ahead - March 7, 2022

The House and Senate reconvened on Monday at noon and 3 p.m., respectively.  What to Watch - President Biden delivered his first State of the Union address last Tuesday, during which he outlined the contours of a slimmed...more

Tax & Financial Services Week Ahead - February 28, 2022

The House and Senate will reconvene Monday at 2 p.m. and 3 p.m., respectively.  What to Watch - Both chambers return to Washington after an eventful week away from Capitol Hill. ...more

Taxation & Representation, Feb. 15, 2022

TAX TIDBIT - Race to Replace Brady: New Challenger. Rep. Jason Smith (R-MO) is the latest Republican seeking to replace the retiring House Ways and Means Committee ranking member and former chair, Kevin Brady (R-TX), as...more

House Ways and Means Subcommittee on Oversight: “Challenges Facing Taxpayers”

On Tuesday, Feb. 8, the House Ways and Means Subcommittee on Oversight held a hearing on the challenges facing taxpayers, tax professionals and the Internal Revenue Service (IRS) during the current tax filing season. National...more

Taxation & Representation, January 11, 2022

Tax Tidbit - Budget Reconciliation: By the Numbers. Since 1980, Congress has passed 26 budget reconciliation bills, 22 of which have become law. During 11 of those 41 years, Congress did not pass any budget reconciliation...more

Voting Rights Legislation Update

State of Play - On Jan. 19, the Senate failed 48-52 to change its filibuster rules, which would have been required in order to pass elections and voting reform. Senate Democrats have attempted to consider several pieces...more

Build Back Better Act: Recent Developments and Takeaways

After negotiating for months with the White House and congressional Democratic leaders, Sen. Joe Manchin (D-WV) on Sunday announced he would not vote for the Build Back Better Act (BBBA)—the $2.4 trillion reconciliation...more

Taxation & Representation, December 14, 2021

Senate Finance Committee Democrats Update Build Back Better. On Saturday afternoon, Senate Finance Committee Chair Ron Wyden (D-OR) released legislative text for the committee’s portion of the Build Back Better Act. The text...more

Taxation & Representation, November 2, 2021

The Brownstein Tax Policy Team is currently combing through the 1,600-plus pages of budget reconciliation text released last week. Below is a truncated version of Taxation & Representation that provides the latest on the...more

Tax & Financial Services Week Ahead - November 1, 2021

The House and Senate will reconvene Monday at 6:30 p.m. and 3 p.m., respectively - What to Watch - Last week, congressional Democrats released 1,684 pages of legislative text mirroring portions of the budget...more

Build Back Better Act: Tax Policy Summary and Analysis

On Nov. 3, the House Rules Committee released updated text for the Build Back Better Act, the budget reconciliation bill, which contains President Joe Biden’s human infrastructure and green energy priorities. This latest...more

Ways and Means Budget Reconciliation Bill: Summary and Analysis of Paid Leave and Retirement Provisions

On Tuesday, Sept. 7, House Ways and Means Committee Chair Richard Neal (D-MA) released part of the committee’s portion of the Build Back Better bill—the expected $3.5 trillion budget reconciliation measure to advance the more...more

Senate Democrats Release FY 2022 Budget Resolution

On Monday, Aug. 9, Senate Democrats released the text and supporting materials for the fiscal year (FY) 2022 Budget resolution, which contains topline budgetary instructions for House and Senate committees as they develop...more

Senate Republicans Release Infrastructure Counterproposal

Senate Republicans released a second infrastructure counterproposal this morning. The eight-year $928 billion “Republican Roadmap” includes $360 billion more funding than the party’s April 22 proposal, with increases in every...more

Comparison of Senate Finance Committee and Biden Administration International Tax Proposals

Democrats have promised a revamp of the current international tax system to ensure that large multinational corporations pay their “fair share,” stop offshoring jobs, and are incentivized to invest in domestic growth. The...more

Coronavirus Economic Update - March 2020 #3

As the U.S. economy grinds to a halt, the Senate’s Phase Three negotiations have continued past the Republicans’ self-imposed deadline. In the meantime, House Democrats have unveiled Phase Three legislation of their own,...more

Taxation & Representation - April 2019 #2

TAX TIDBIT - SPOILER ALERT: The following piece contains Game of Thrones and Avengers Endgame spoilers—nothing that you probably would not have guessed on your own. But, we would rather not be responsible for ruining a...more

Taxation & Representation - April 2019

IN THIS ISSUE - Tax Tidbit - Legislative Lowdown - - Congress’s Kumbaya Moment - Biodiesel Tax Credit - Moore Trouble for Fed Pick - And the Results Are In 1111 Constitution Avenue...more

House Ways and Means Advances Three Bills

Committee Unanimously Passes Retirement, Tax Administration and Reemployment Services Legislation - On April 2, the House Ways and Means Committee convened to markup retirement, tax administration and reemployment services...more

Committee on Ways and Means Releases Tax and Oversight Bill

On Nov. 26, 2018, the Committee on Ways and Means released the tax and oversight package. The bill includes... ...more

Treasury Releases Guidance on Permissibility of State Legislation to Circumvent SALT Deduction Cap

On Aug. 23, 2018, the Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued proposed regulations under Section 170 of the Internal Revenue Code (Code) addressing the federal income tax treatment...more

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