5. “Kiddie Tax” Rules.
Some of these have been long-time suggestions of the AICPA Tax Division, such as unifying the education incentives to make them more usable and simpler.
The Senate Finance Committee is seeking comments for its five working group, with comments due by April 15! I'm guessing they will also take them shortly thereafter (or anytime).
I'll have more later. I plan to submit comments. Do you?