Legislation

This section includes information on legislation related to estate, gift, and trust taxation.

Estate Tax Proposed in Presidents Obama's Budget

This is an update on Estate Tax proposals in the Obama budget for 2010. Learn More>>

Estate Tax Reform Update
This is an update on Estate Tax Reform. Learn More>>

HR 436 - Pomeroy Estate Tax Reform Bill Regarding Elimination of Discounts on Non Actively Traded Business
This is the bill proposed by Rep. Pomeroy on January 9, 2009 regarding discounts. Learn More>>

March 20, 2009 AICPA Comments on HR 436 - Pomeroy Estate Tax Reform Bill Regarding Elimination of  Discounts on Non Actively Traded Business
This is AICPA comments on the bill proposed by Rep. Pomeroy on January 9, 2009 regarding discounts. Learn More>>

AICPA January 21, 2009 Letter to Congress with Suggestions for Estate Tax Reform
This is a January 21, 2009 AICPA letter to Congress with suggestions for Estate Tax Reform. Learn More>>

AICPA September 8, 2008 Letter to Congress Supporting Legislation on Section 67(e) Trust Investment Advisory Fees

AICPA Comments on 2008 Estate Tax Legislation

On March 11, 2008, the AICPA offered written comments to the Senate Finance Committee hearing on alternatives to the current federal estate tax system. Learn More>>

AICPA Comments on Proposed Expat Legislation
On January 16, 2008, the AICPA commented on proposed legislation addressing the tax status of expatriate Americans. Learn More>> 

AICPA Repeats Estate Tax Reform Recommendations
This June 22, 2006, letter to Congressional tax-writers recommends estate tax reform priorities. Learn More>>

AICPA Letter to Senate Finance Committee on Estate Tax Reform

July 28, 2005. This letter to the Senate Finance Committee provides a priority list of suggested reforms of the current estate and gift tax system. Learn More>>

Report on Reform of Federal Wealth Transfer Taxes

This 2004 Report is designed to provide diverse views and perspectives on a wide range of issues concerning the current federal wealth transfer tax system and the changes the EGTRRA makes to that system. Learn More>>

Study on Reform of the Estate and Gift Tax System

This February 2001 AICPA study offers an analysis of a number of changes to the transfer tax system, including substantial modifications and outright repeal. Learn More>>

AICPA Letter to Senate Finance Committee on Estate Tax Reports

May 9, 2005. This AICPA letter was sent to the Senate Finance Committee with the AICPA 2001 and 2004 reports on estate tax reform and repeal. Learn More>>

Rules for Expats

This article covers the new rules for expatriates as enacted in the American Jobs Creation Act of 2004. Learn More>>

AICPA Offers Technical Analysis of Tax Proposals to Catch Tax-Motivated Expatriation

March 21, 2002. The AICPA Expatriation Tax Task Force submits comments to Congress and the Department of the Treasury addressing legislative proposals relating to tax provisions intended to deal with expatriation to avoid tax by U.S. citizens who give up their citizenship or long-term U.S. residents who give up their residency. Learn More>>