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 AOTC. Show all posts

Saturday, November 2, 2024

Improving the American Opportunity Tax Credit

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Excerpt from Pub 970 In May 2024 I had the opportunity to participate in the California Lawyers Association Tax Section's DC Delegation....

Sunday, March 17, 2024

American Opportunity Tax Credit Issues

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Over the years, I have heard individuals and tax professionals raise various questions on the operation of the American Opportunity Tax Cred...

4 comments:

Sunday, December 13, 2020

Common Sense and Tax Policy - Any Connection?

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I think that often, there is some common sense consideration of tax policy before enacting or changing tax rules. One example was the 1954 d...

Thursday, December 13, 2018

TCJA Expanded Preparer Due Diligence Beyond What Congress and IRS Highlight

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The Tax Cuts and Jobs Act enacted December 22, 2017, included over 100 tax changes. In the discussion of tax reform, there was a possibil...

Saturday, December 24, 2016

New Required Preparer Due Diligence for AOTC and Child Tax Credit

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The addition of these two credits to the required due diligence of paid preparers in preparing a return that claims either or both was m...

5 comments:

Tuesday, April 15, 2014

Tax Day - April 15, 2014 - It Can Be Easier

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The complexity of completing one's federal and state income tax returns is not necessarily tied to one's income level. One of the ...

1 comment:

Thursday, July 15, 2010

Opportunity vs. Hope vs. Reality - Tax Incentives for Higher Ed

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The federal income tax law includes several incentives and subsidies for higher education expenses. The Hope Scholarship credit that has bee...

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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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