Wolters Kluwer

Federal Tax Legislation

Wolters Kluwer Tax & Accounting US has you covered. Stay informed of important developments in tax legislation. Key items include guidance and new rules involving healthcare, international taxation and partnerships.
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100400397777 U.S. Master Tax Guide (2017)
Book - Softcover
$105.00

Provides helpful and practical guidance on today's federal tax law. This 100th Edition reflects all pertinent federal taxation changes that affect 2016 returns and provides fast and reliable answers to tax questions. Now available in eBook format - download to your computer instantly.

100156090016 Law, Explanation, & Analysis (LEA) Book (2017)
Book - Softcover
$115.00

With the publication of this title, Wolters Kluwer is providing practitioners with a single integrated law, regulations and explanation of the tax provisions of the landmark health reform legislation and guidance.

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Federal Tax Updates (Full-Day Course)

More than ever, this year promises to be one with lots of questions from your clients. Find your way through the uncertainty with this eight-hour CPE webinar.

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2017 Year-End Tax Planning

Updated: Oct. 19, 2017

Year-end 2017 presents a unique set of challenges for taxpayers. At the top of the list are the uncertainties created by the possibilities within proposed tax reform legislation — what changes might be made, and whether those changes would be retroactive for 2017. Read the full coverage here

GOP's 2017 Tax Reform Framework

Updated: Sept. 29, 2017

The Trump administration and Congressional GOP leadership have unveiled a tax reform outline, the "Unified Framework for Fixing Our Broken Tax Code." The framework calls for dramatic tax cuts and simplification: lower individual tax rates under a three-bracket structure, nearly doubling the standard deduction, and a significant reduction in the corporate tax rate; along with changing the tax treatment of pass-throughs, expanding child and dependent incentives, and more. Read the full coverage here

Sharing (Gig) Economy

Updated: Sept. 7, 2017

The sharing, or gig, economy allows individuals and groups to use technology advancements to arrange transactions that generate revenue from their assets, such as cars and homes, or from services they provide, such as household chores, delivery, or technology services. The internet is used to connect suppliers to consumers. The sharing (gig) economy is often used to connect workers and businesses for short-term work. Income received is generally taxable, even if the recipient does not receive a federal Form 1099, W-2, or some other income statement. Depending upon the circumstances, some or all business expenses may be deductible. Read the full coverage here

ACA Repeal and Replacement

Updated: July 17, 2017

The Senate has released a revised version of its Better Care Reconciliation Act of 2017 (BCRA), but leadership has announced that it will abandon this effort to repeal and replace the Affordable Care Act (ACA). The bill is an amended version of the American Health Care Act (AHCA) (H.R. 1638) approved by the House on May 4 by a vote of 217 to 213. Like the House bill, the Senate bill would repeal the ACA individual and employer mandates, as well as most ACA excise taxes. Unlike the House bill, the revised Senate bill keeps in place the ACA taxes on higher-income individuals. Late in the day on July 17, Senate Majority Leader Mitch McConnell, R-KY, announced that the bill was being pulled from consideration because of the unlikelihood of passage. Read the full coverage here

Administration's 2017 Tax Reform Outline

Updated: May 25, 2017

President Trump on April 26 unveiled his tax reform outline — the "2017 Tax Reform for Economic Growth and American Jobs." The administration also released on May 23, 2017 President Trump's proposed Fiscal Year (FY) 2018 Budget — "A New Foundation For American Greatness" — which contains additional information on some of the tax reform proposals in addition to large reductions in entitlement spending and increases to expenditures on border security and defense. Read the full coverage here

2017 POST-FILING SEASON UPDATE

Updated: April 4, 2017

The individual filing season has ended with few reports of disruptions or slowdowns in return processing by the IRS. Some early filers experienced delayed refunds due to new requirements under the Protecting Americans from Tax Hikes Act of 2015 (PATH Act) which kicked-in for this filing season. The IRS reported no major breaches of its primary systems by cybercriminals, although one secondary system, the Data Retrieval Tool (DRT), appeared to have been compromised. Read the full coverage here

Post-election Tax Policy Update

Updated: Nov. 9, 2016

Donald Trump’s election as the 45th President of the United States on November 8 is expected to bring changes to the tax laws for individuals and businesses. President-elect Trump had made tax reduction a centerpiece of his economic plans during his campaign, saying he would, among other things, propose lower and consolidated individual income tax rates, expand tax breaks for families, and repeal the Affordable Care Act. As the next few weeks and months unfold, taxpayers will learn more about Trump’s tax plans. Read the full coverage here

Date Legislation
Oct. 7, 2016 2016 Year-End Strategies: Straddling Two Years Of Significant Change
Sept. 16, 2016 2016 Affordable Care Act Update
Aug. 29, 2016 2016 Repair/Capitalization/ Depreciation Filing Update
Aug. 12, 2016 2016 Tax Policies Of The Major Presidential Candidates
April 20, 2016 2016 Post-Filing Season Update
Feb. 11, 2016 Fiscal Year (FY) 2017 Budget Proposals
Dec. 30, 2015 2015 Tax Year-In-Review
Dec. 21, 2015 Protecting Americans From Tax Hikes Act Of 2015
Oct. 30, 2015 Bipartisan Budget Act of 2015
Oct. 14, 2015 2015 Year-End Tax Planning
Oct. 8, 2015 Identity Theft Update
Aug. 12, 2015 ACA Small Business Tax and Compliance
July 31, 2015 Surface Transportation Act of 2015: Tax Provisions
July 10, 2015 ACA Large Employer Compliance and Reporting
June 26, 2015 Trade Legislation Tax Provisions
June 26, 2015 Supreme Court Decisions Impact ACA, Same-sex Marriage
April 17, 2015 2015 Post-Filing Season Update
Feb. 4, 2015 Fiscal Year (FY) 2016 Budget Proposals
Jan. 9, 2015 2014 Tax Year-In-Review
Dec. 22, 2014 Tax Increase Prevention Act of 2014/ ABLE Act/Omnibus Funding Agreement
Dec. 15, 2014 Final Repair/Capitalization/MACRS Regulations Update
Nov. 10, 2014 2014 Year End Planning
May 2, 2014 CCH Special Report: Comprehensive Analysis of Final Repair/Capitalization Reg and Proposed MACRS Disposition Regs
April 17, 2014 2014 Post-Filing Season Update
March 7, 2014 Fiscal Year 2015 Federal Budget Proposals
Jan. 3, 2014 2013 Tax Year-In-Review
Dec. 3, 2013 IRS Releases Final Regulations on Net Investment Income and Additonal Medicare Taxes
Sept. 20, 2013 Analysis of Comprehensive Repair/Capitalization Final Regulations
Sept. 03, 2013 IRS Guidance on Same-Sex Marriage
June 27, 2013 Supreme Court Strikes Down DOMA
May 07, 2013 Senate Passes Marketplace Fairness Act
April 12, 2013 Fiscal Year 2014 Federal Budget Proposals
Jan. 10, 2013 2012 Tax Year-In-Review
Jan. 3, 2013 President Signs Eleventh-Hour Agreement To Avert Fiscal Cliff
Dec. 07, 2012 Analysis of Post-2012 Net Investment Income and Additional Medicare Taxes
Related Product
Nov. 30, 2012 UPDATED: Analysis of Comprehensive Repair/Capitalization Regulations
Nov. 08, 2012 2012 Post-Election Tax Policy
Oct. 4, 2012 2012 Year-End Tax Planning
Sept. 11, 2012 Presidential Candidates Outline Tax Policies
Aug. 21, 2012 Analysis of Comprehensive Repair/Capitalization Regulations
June 29, 2012 Supreme Court Upholds Health Care Law; All Tax Measures Preserved
May 4, 2012 Sunset of 2001 & 2003 Tax Cuts and Benefits
Feb. 24, 2012 President Proposes Framework for Business Tax Reform
Feb. 22, 2012 President Signs 2012 Payroll Tax Holiday Extension
Feb. 17, 2012 President Obama Releases FY 2013 Federal Budget Proposals
Dec. 27, 2011 2011 Tax Year-In-Review
Nov. 21, 2011 President Signs 3% Withholding Repeal and Job Creation Act
Sept. 22, 2011 White House Tax and Deficit Reduction Proposals
Sept. 15, 2011 President Proposes $447 Billion Jobs Package
Aug. 2, 2011 Congress Approves Debt Ceiling Bill; New Joint Committee To Weigh Year-End Tax Legislation
April 14, 2011 Obama Signs 1099 Repeal Bill
Feb. 17, 2011 President Obama Releases FY 2012 Federal Budget Proposals
Dec. 27, 2010 2010 Tax Year-In-Review
Dec. 21, 2010 President Signs Two-Year Extension of Bush-Era Tax Cuts, Payroll Tax Relief, Estate Tax Compromise
Sept. 23, 2010 Congress Approves Small Business Tax Bill with $12 Billion in Tax Benefits
Sept. 13, 2010 Sunsetting Provisions Create Challenges for Tax Planning
Aug. 11, 2010 President Signs Foreign Tax Reforms to Fund Education / Medicaid
July 2, 2010 President Signs Homebuyer Credit Closing Relief With Revenue Offsets
June 25, 2010 President Signs Doc Fix/Pension Funding Relief Bill
June 17, 2010 Senate Democrats Streamline Extenders Bill; Prune Revenue Raisers
June 16, 2010 House Passes Small Business Tax Relief Package
March 30, 2010 Congress Completes Overhaul Of Health Care Law; Makes Many Tax Changes
March 23, 2010 President Signs Health Care Reform; Senate Reconciliation Vote Next
March 18, 2010 President Signs HIRE Act; New Law Provides Hiring Incentives, Expensing Extension And More
March 10, 2010 2010 Hiring Incentives to Restore Employment Act
Feb. 24, 2010 Senate Passes Jobs Bill With Hiring Incentives, Expensing Extension
Feb. 5, 2010 Obama Unveils $3.83 Trillion Budget; Tax Proposals Focus On Job Creation, Revenue
Jan. 25, 2010 New Law Allows 2010 Haiti Relief Contribution Deductions On 2009 Returns
Jan. 14, 2010 IRS Unveils Comprehensive Preparer Reform Blueprint
Dec. 28, 2009 House-Passed Extenders/Jobs Bills Await Senate Action in 2010
Dec. 28, 2009 Senate Passes Health Care Reform Legislation
Dec. 28, 2009 Estate Tax Extension Passes House, Fails In Senate; Carryover Basis To Be Effective Jan. 1, 2010
Dec. 10, 2009 House Passes Extenders Bill With Carried Interest, Foreign Reporting Revenue Raisers
Dec. 4, 2009 House Passes Permanent Estate Tax Relief Bill; Fate in Senate Uncertain
Nov. 19, 2009 Senate Health Bill Calls For Excise Tax On Insurance Plans, Added Payroll Tax On High-Wage Earners
Nov. 9, 2009 House Passes Higher-Income Surtax,New Limits On FSAs, and More To Fund Health Care Reform
Nov. 6, 2009 Worker, Homeownership, and Business Assistance Act of 2009
May 14, 2009 Treasury Releases "Green Book" of Tax Proposals
Feb. 17, 2009 President Signs Massive Stimulus Bill; Nearly $300 Billion in Tax Relief
Dec. 11, 2008 Congress Passes Emergency Pension Tax Relief/Technical Corrections
Dec. 4, 2008 President-Elect Obama Brings Ambitious Tax Policy Agenda to Washington
Oct. 3, 2008 President Signs Financial Markets Rescue Plan, AMT Patch, Extenders, Disaster Relief and More
Sept. 18, 2008 Presidential Candidates Outline Tax Policies
July 30, 2008 President Signs the Housing and Economic Recovery Act of 2008
May 22, 2008 Congress Enacts Farm Bill Overriding Bush Veto And Passes Military Tax Relief
Feb. 13, 2008 President signs Economic Stimulus Act of 2008 With Rebates and Business Incentives

2017 Year-End Tax Planning

Sharing (Gig) Economy

ACA Repeal and Replacement

Administration's 2017 Tax Reform Outline

2016 Tax Year-In-Review

Post-election Tax Policy Update

2016 Year-End Strategies: Straddling Two Years Of Significant Change

2016 Affordable Care Act Update

2016 Repair/Capitalization/Depreciation Filing Update

2016 Tax Policies Of The Major Presidential Candidates

2016 Post-Filing Season Update

Fiscal Year (FY) 2017 Budget Proposals

2015 Tax Year-In-Review

Protecting Americans From Tax Hikes Act Of 2015

Bipartisan Budget Act of 2015

2015 Year-End Tax Planning

Identity Theft Update

ACA Small Business Tax and Compliance

Surface Transportation Act of 2015: Tax Provisions

ACA Large Employer Compliance and Reporting

Supreme Court Decision Impact ACA, Same-sex Marriage

Trade Legislation Tax Provisions

2015 Post-Filing Season Update

Fiscal Year (FY) 2016 Budget Proposals

2014 Tax Year-In-Review

Tax Increase Prevention Act of 2014/ABLE Act/Omnibus Funding Agreement

Final Repair/Capitalization/MACRS Regulations Update

2014 Year End Planning

UPDATED: CCH Special Report: Comprehensive Analysis of Final Repair/Capitalization Reg and Proposed MACRS Disposition Regs

2014 Post-Filing Season Update

Fiscal Year 2015 Federal Budget Proposals

2013 Tax Year-In-Review

IRS Releases Final Regulations on Net Investment Income and Additional Medicare Taxes

2013 Year-End Tax Planning

Analysis of Comprehensive Repair/Capitalization Final Regulations

IRS Guidance on Same-Sex Marriage

Supreme Court Strikes Down DOMA

Senate Passes Marketplace Fairness Act

Fiscal Year 2014 Federal Budget Proposals

2012 Tax Year-In-Review

President Signs Eleventh-Hour Agreement To Avert Fiscal Cliff

Analysis of Post-2012 Net Investment Income and Additional Medicare Taxes

UPDATED: Analysis of Comprehensive Repair/Capitalization Regulations

2012 Post-Election Tax Policy

2012 Year-End Tax Planning

Presidential Candidates Outline Tax Policies

Analysis of Comprehensive Repair/Capitalization Regulations

Supreme Court Upholds Health Care Law; All Tax Measures Preserved

President Proposes Framework for Business Tax Reform

President Signs 2012 Payroll Tax Holiday Extension

President Obama Releases FY 2013 Federal Budget Proposals

2011 Tax Year-In-Review

President Signs 3% Withholding Repeal and Job Creation Act

President Proposes $447 Billion Jobs Package

Obama Signs 1099 Repeal Bill

President Unveils FY 2012 Budget; Renews Call to End Bush-Era Tax Cuts for Higher Income Individuals

2010 Tax Year-in-Review and Wrap-Up

President Signs Two-Year Extension of Bush-Era Tax Cuts, AMT Patch and Other Extenders

CCH Tax Briefing: President Signs Two-Year of Bush-Era Tax Cuts, Payroll Tax Relief, Estate Tax Compromise
Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (Tax Relief Act of 2010): Law, Explanation & Analysis

President Signs Small Business Jobs Act with $12 Billion in Tax Incentives

CCH’s Tax Briefing:  Congress Approves Small Business Tax Bill
Small Business Jobs Act of 2010: Legislative Text
JCT Technical Explanation of the Tax Provisions in Senate Amendment 4594 to HR 5297, the Small Business Jobs Act of 2010, JCX-47-10
JCT Estimated Budget Effects of the Revenue Provisions Contained in Senate Amendment 4594 to HR 5297, the Small Business Jobs Act of 2010, JCX-48-10

CCH’s Explanation and Analysis of Sunset of 2001 and 2003 Tax Relief Acts Now Available

CCH’s Tax Briefing:  EGTRRA SUNSET BRINGS NEW CHALLENGES TO PLANNING FOR 2011
Sunset of the 2001 and 2003 Tax Relief Acts: Law, Explanation and Analysis

President Signs Foreign Tax Reforms To Fund Education/Medicaid

CCH Tax Briefing: Senate Passes Foreign Tax Reforms To Fund Education/Medicaid
2010 Tax Legislation: Law, Explanation and Analysis

Senate To Vote On Small Business Tax Bill After August Recess

President Signs Homebuyer Tax Credit Relief

CCH Tax Briefing: Homebuyer Assistance and Improvement Act of 2010 
Homebuyer Assistance and Improvement Act of 2010: Law, Explanation and Analysis

President Signs Doc Fix/Pension Funding Relief Bill

Small Business Jobs Tax Relief Act of 2010 (H.R. 5486)

House Passes Tax Extenders; Nixes COBRA Subsidy

CCH Tax Briefing: American Jobs and Closing Tax Loopholes Act 
American Jobs and Closing Tax Loopholes Act: Summary

President Signs FAA Reauthorization Legislation

Airport and Airway Extension Act of 2010

President Signs Health Care "Fixes" Into Law

Patient Protection and Affordable Care Act
Patient Protection and Affordable Care Act: Law, Explanation & Analysis
House Debate on Senate Amendments to HR 3590
Health Care and Reconciliation Act of 2010, as Reported
Health Care and Education Affordability Reconciliation Act of 2010, an Amendment in the Nature of a Substitute to HR 4872, as Reported
Statement of Administration Policy on HR 3590-Patient Protection and Affordable Care Act and HR 4872-Health Care and Education Affordability Reconciliation Act of 2010
Section-By-Section Analysis of HR 4872, the Health Care & Education Affordability Reconciliation Act of 2010
Congressional Budget Office Preliminary Estimate of Direct Spending and Revenue Effects of an Amendment in the Nature of a Substitute to HR 4872, the Reconciliation Act of 2010

House Passes Small Business Tax Act

Small Business and Infrastructure Jobs Tax Act of 2010
House Press Release: House Approves Small Business and Infrastructure Job Creation Bill

President Signs Sweeping Health Care Reform Legislation; "Sidecar" Bill Faces Tough Opposition in Senate

Patient Protection and Affordable Care Act
Patient Protection and Affordable Care Act: Law, Explanation & Analysis
House Debate on Senate Amendments to HR 3590
Health Care and Reconciliation Act of 2010, as Reported
Health Care and Education Affordability Reconciliation Act of 2010, an Amendment in the Nature of a Substitute to HR 4872, as Reported

Statement of Administration Policy on HR 3590-Patient Protection and Affordable Care Act and HR 4872-Health Care and Education Affordability Reconciliation Act of 2010
Section-By-Section Analysis of HR 4872, the Health Care & Education Affordability Reconciliation Act of 2010
Congressional Budget Office Preliminary Estimate of Direct Spending and Revenue Effects of an Amendment in the Nature of a Substitute to HR 4872, the Reconciliation Act of 2010

Senate Passes FAA Reauthorization Bill; Conference Likely

FAA Reauthorization Act of 2009, as Passed by the House (H.R. 915)
Federal Aviation Administration Extension Act of 2010 (H.R. 4853)

President Signs Hiring Incentives to Restore Employment (HIRE) Act

Hiring Incentives to Restore Employment (HIRE): Law, Explanation & Analysis
Senate Amendment 3310 to H.R. 2847
Tax Bulletin: HIRE Act: Incentives to Hire and Retain the Unemployed
Tax Bulletin: HIRE Act: Extension of Increased Code Sec. 179 Expensing
Tax Bulletin: HIRE Act: Foreign Account Tax Compliance Requirements

Ways & Means Approves Small Business Tax Bill

Small Business and Infrastructure Job Creation Bill

Senate Passes American Workers, State and Business Relief Bill of 2010

The Senate, on March 10, 2010, passed the American Workers, State and Business Relief Bill of 2010 (H.R. 4213), by a vote of 62 to 36. The measure would extend through 2010 approximately $30-billion worth of expired tax provisions, including the research and development tax credit, accelerated depreciation for certain small businesses and tax credits for biodiesel and other renewable fuels, plus various provisions of the American Recovery and Reinvestment Act (2009 Recovery Act) (P.L. 111-5), and a Medicare physician payment update through the end of September 2010. The measure also extends through the end of the year increased unemployment and COBRA benefits

House Passes Legislation Encouraging Donations to Victims of Chile Earthquake

On March 10, 2010, the House unanimously passed a bill (H.R. 4783) that allows individuals who make charitable contributions to the victims of the Chile earthquake to take an itemized charitable deduction on their 2009 tax return, as opposed to claiming the deduction on their 2010 tax return. Contributions must be made after February 26, 2010 and on or before April 15, 2010.

The bill also extends the time period for which a charitable donation to the victims of the earthquake in Haiti can be claimed on an individual's 2009 tax return. Pursuant to P.L. 111-126, taxpayers who make monetary contributions to the victims of the earthquake in Haiti after January 11, 2010, and before March 1, 2010, can claim an itemized charitable contribution deduction on their 2009 federal tax return. H.R. 4783 extends that time frame to include donations made on or before April 15, 2010.

House Amends and Passes $15 Billion Jobs Bill

Senate Amendment 3310 to H.R. 2847

President Signs Short-Term Funding of COBRA, Unemployment Benefits

Temporary Extension Act of 2010

Senate Passes $15 Billion Jobs Bill

Senate Amendment 3310 to H.R. 2847

Obama Unveils Health Care Proposal

President Obama's Health Care Proposal

$15 Billion Jobs Bill Headed for Final Vote in Senate

Senate Amendment 3310 to H.R. 2847

Obama Unveils $3.83 Trillion Budget; Tax Proposals Focus on Job Creation and Revenue

Budget Message of the President: Fiscal Year 2011 Budget
Office of Management and Budget Fact Sheets on Key Issues

President Signs Accelerated Tax Deduction For Haiti Earthquake Relief Into Law; IRS Announces Qualified Disaster Relief for Haiti

H.R. 4462 Legislation to Accelerate the Income Tax Benefits for Charitable Cash Contributions for the Relief of Victims of the Earthquake in Haiti
Senate Finance Committee Press Release: Senate Unanimously Approves Plan to Help Haiti
House Ways and Means Committee Press Release: House Unanimously Approves Bill to Allow Taxpayers to Claim Charitable Deduction in 2009 for Haiti Relief

IRS Unveils Comprehensive Preparer Reform Blueprint