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 HR 1. Show all posts
Showing posts with label HR 1. Show all posts
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. ...
Friday, December 22, 2017

We have tax reform!

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Today (12/22/17), President Trump signed H.R. 1, the Tax Cuts and Jobs Act (the name we all know it by, but its real name is something else...
1 comment:
Thursday, December 21, 2017

Tax reform and alimony

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KPIX 5 December 20,2017 story by Mark Sayre H.R. 1, Tax Cuts and Jobs Act, or per its new catchy title at 12/20/17 - ‘‘An Act to provide...
1 comment:
Thursday, February 28, 2013

H.R. 1 - Tax Reform in the 113th Congress

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House Majority Leader John Boehner has announced that H.R. 1 is being reserved for tax reform legislation (see 2/26/13 Ways & Means w...
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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