21st Century Taxation

This blog by a tax professor is about tax reform and moving tax systems into the 21st century. It focuses on tax system weaknesses, critiques selected reform proposals, and offers new ideas, with an emphasis on federal, California and multistate matters. Additional information - articles, reports and links, can be found at the 21st Century Taxation website (see link below right). I welcome your comments.

Sunday, June 29, 2025

OBBBA Effective Dates Caution

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Often, the effective date for tax legislation is for tax years beginning after 12/31/xx with xx being the year the legislation was enacted. ...
Monday, June 23, 2025

H.R. 1 OBBB Depreciation Query

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H.R. 1 , One Big Beautiful Bill (OBBB) Act, was passed by the House on May 22 and the Senate is still working on their version although the ...
Monday, May 26, 2025

How Does the Revised SALT Cap in House OBBBA Work?

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On May 22, the House passed H.R. 1 , the One Big Beautiful Bill Act (OBBBA), and it now goes to the Senate Finance Committee where changes w...
Wednesday, May 14, 2025

18th Anniversary of the 21st Century Taxation Blog

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Well, I'm amazed to be marking today the 18th anniversary of starting this 21st Century Taxation Blog - and that we are still in need of...
1 comment:
Monday, April 21, 2025

SE Tax, NIIT, Additional §1401 Tax - What's Up?

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There has been more focus on self-employment tax in recent years than in many years prior. There is ongoing litigation on what "limited...
1 comment:
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About Me

Professor Nellen
I am a tax professor and Director of the MS Taxation Program at San Jose State University. I teach courses on tax research, tax accounting methods, taxation of property transactions, advanced individual tax, employment tax, ethics, and tax policy. I am active in the tax sections of the AICPA, ABA and CA Lawyers Association (CLA). I currently serve as chair of the AICPA Digital Asset Tax Task Force, and serve on the AICPA Disaster Relief Task Force, following serving almost seven years on the AICPA Tax Executive Committee including as chair for 2 1/2 years. I am a past chair of the AICPA Individual Taxation Technical Resource Panel and current chair of the ABA Tax Section's Tax Policy & Simplification Committee. I am a regular contributor to State Tax Notes (Moving Forward? column) and co-author/co-editor of four tax textbooks (Cengage/SWFT). I welcome your comments to my blog posts.
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