Articles, Tax Practice Guides & Checklists, Comment Letters, Tools, etc.Discussion Forum, Tax Committees, Member PublicationsAICPA ConferencesTax Section Membership info.Publications, CPE, and Conferences
 
Search
 

Search Options

Tax E-Alerts

News you can use on tax regulations, court decisions, legislation, and practice management.

Read the Alerts




As a tax practitioner, you may have contemplated adding personal financial planning services to your practice. There is a natural progression to go from being your client's most trusted tax advisor to also being their most trusted personal financial advisor. But you have questions: will it be profitable? How do I get started? What are other CPA firms doing? All of these questions are addressed in a new research study published by the AICPA's PFP Section that can show you how to expand your services into this lucrative niche area that is a great compliment to your tax practice.

The Personal Financial Planning Section of AICPA and Moss Adams LLP are pleased to announce the results of their first joint study of CPA financial planning and advisory practices- AICPA/Moss Adams CPA Financial Planning Practice Study.

Click here for more information

 
Tax Home > Resources > S Corporations > Legislation

Legislation

This section contains legislative issues and comments regarding S corporation taxation.

 

The AICPA Testifies Before the House Small Business Committee on Ways to Modernize the Tax Code
On April 10, 2008, in testimony before the US House of Representatives’ Small Business Committee, the AICPA proposed changes to the taxation of S corporations, partnerships, the AMT, and estates. Learn More>>


AICPA Opposes JCT Self-Employment Tax Proposals to Help Close the Tax Gap

The AICPA opposed proposals made by the Joint Tax Committee that would expand the self-employment tax base as part of an effort to close the tax gap. Learn More>>

 

AICPA Urges Congress to Retore Nonresident Alien Provision to H.R. 2206

In a letter to congressional tax writers, the AICPA has asked that a provision from an earlier version of the small business tax package component of the Iraq war supplemental spending bill be restored so that nonresident alien individuals will be allowed to be “potential current beneficiaries” of electing small business trusts, which are permitted shareholders of S corporations. Allowing such individuals to hold these contingent interests is a step in the right direction towards recognition of the global trading environment in which our domestic entities compete. Learn More>>

AICPA Recommends S Corp Changes to Congress

April 3, 2006. The AICPA follows up its 2003 congressional testimony on S corporation reform with additional common sense suggestions, such as the repeal of the LIFO recapture tax. Learn More>>  

AICPA Urges Congress to Conform S Corp "Sting Tax" to the PHC Rate

April 26, 2004. This letter to Congress urges the reduction of the tax on passive investment income to conform to the similar changes made by JGTRRA of 2003 for personal holding companies and with regard to the accumulated earnings tax. Learn More>>

AICPA Urges Congress to Make S Corporation Reforms

June 19, 2003. AICPA provides written testimony before Congress in support of the Subchapter S Modernization Act of 2003. Learn More>>

AICPA Says Houghton Simplification Bill Really Is One

April 17, 2003. AICPA submits enclosed comments on H.R. 22, the Individual and Small Business Tax Simplification Act of 2003.  Learn More>>