Tax Policy & Advocacy letters, testimony and related documents for 2013, 2014, 2015, 2016, 2017, 2018, 2019, 2020, 2021, 2022, 2023, 2024 and 2025.
February 4, 2026 - AICPA Comment Letter on Notice 2025-75, Transition Rule for Applying Section 951(a)(2)(B)
The AICPA sent a comment letter to Treasury and IRS providing recommendations to modify and simplify the “determine and document” requirement in Notice 2025-75 by either eliminating or significantly paring back the documentation requirement or alternatively adopting a per se rule or safe harbor.
January 29, 2026 - AICPA Comment Letter on IRS Contingency Plan for Possible Government Shutdown
The AICPA sent a comment letter to Treasury and the IRS requesting the IRS release a contingency plan retaining 100% of IRS employees in the event of a government shutdown on January 31, 2026, which would severely impact the 2026 filing season.
January 15, 2026 - AICPA Letter of Support for Working Families Tax Relief Act
The AICPA sent a letter to Representative Sara Jacobs (D – California) and Senator Amy Klobuchar (D – Minnesota) to express support for introduction of companion bills H.R. 6645/S. 3432, the Working Families Disaster Tax Relief Act. The legislation would allow individuals impacted by federally declared disasters to elect the prior year’s earned income for purposes of the Earned Income Tax Credit (EITC) and the Child Tax Credit (CTC).
January 5, 2026 - AICPA Comment Letter Recommends Automating Section 1033 Extension Requests
The AICPA’s first comment letter of 2026 recommends that the IRS develop an automated procedure to process extension requests for taxpayers affected by federally declared disasters to replace involuntarily converted property under section 1033. The recommended process would significantly reduce the IRS’s need to allocate resources to these types of requests and afford taxpayers certainty when attempting to replace property destroyed by disasters.