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.

Showing posts with label 1099-NEC. Show all posts
Showing posts with label 1099-NEC. Show all posts
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, June 11, 2023

Some Tax Figures Should Not Be Adjusted for Inflation

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Inflation adjustments to tax rules such as the individual tax brackets and standard deduction make sense to avoid "bracket creep" ...
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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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