21st Century Taxation

This blog by a tax professor is about tax policy and reform and moving tax systems into the 21st century. It focuses on tax system weaknesses, critiques reform proposals (pointing out where they do and do not follow principles of good tax policy and do and do not reflect how we live and do business today), and offers new ideas. Additional information - articles, reports and links, can be found at the 21st Century Taxation website (see link below right). I welcome your comments.

Wednesday, September 10, 2025

Inequities of tip income deduction + tip for contractors providing services to non-business customers

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The OBBBA ( P.L. 119-21 ; 7/4/25) adds a new deduction of up to $25,000 for qualified tip income. I blogged on this idea before the text of ...
Sunday, August 24, 2025

OBBBA Includes 2 Marriage Penalties, 1 Neutral, and 1 Marriage Bonus

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A marriage penalty exists in the tax system where, all things being the same, the taxes of two single individuals goes up when they get marr...
3 comments:
Sunday, August 10, 2025

What Happened to the House OBBBA Provision on P.L. 86-272?

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Over the years there have been various proposals to modify P.L. 86-272 enacted in 1959, to address income tax nexus for companies that only...
Saturday, July 12, 2025

OBBB H.R. 1 - Some Track Changes and Commentary

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I find it helpful in understanding changes to Code sections to use track changes to readily see what was removed and what was added. And whe...
Sunday, July 6, 2025

H.R. 1 OBBBA's New Limited Deduction for Interest on Car Loan

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H.R. 1 , the One Big Beautiful Bill Act (OBBBA) (officially known as An Act to provide for reconciliation pursuant to title II of H. Con. Re...
2 comments:
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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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