Federal Tax Legislation

Wolters Kluwer has you covered. Count on Wolters Kluwer to keep you informed of important developments in tax legislation. Superior resources, content created by industry experts and facts, figures and analysis you can trust.
FEATURED TITLE See all
100383720001 CCH Federal Tax Perspectives ACA Large Employer Compliance and Reporting (2015)
Book - Softcover
$49.95

Covers Employer Shared Responsibility payments, and related reporting requirements under the Affordable Care Act. Now available in eBook format - download to your computer instantly.

100383830001 CCH Federal Tax Perspectives: ACA Small Business Tax and Compliance
Book - Softcover
$19.95

Fills the gap between individuals and large employers. It covers the SHOP (Small Business Health Options) Exchanges and the Small Employer credit. Now available in eBook format - download to your computer instantly.

CCH® Perspectives Series

Surface Transportation Act of 2015: Tax Provisions

Updated: July 31, 2015

An eleventh-hour temporary extension of federal highway and transportation spending is partially paid for by new tax compliance requirements. The Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 (H.R. 3236) was approved by the House, 385 to 34, on July 29, and the Senate on July 30, by a 91-4 margin. This stop-gap bill changes the filing deadlines of certain returns, modifies mortgage reporting, clarifies the six-year statute of limitations in the case of overstatement of basis, and requires consistency between estate tax value and income tax basis of assets acquired from a decedent. The bill also provides that employees with TRICARE or VA coverage may be exempted from the Affordable Care Act’s employer shared responsibility requirements and clarifies veterans’ eligibility for a health savings account (HSA). Read the full CCH Coverage Here

ACA Large Employer Compliance and Reporting

Updated: July 10, 2015

The Employer Shared Responsibility payment and reporting rules under the Affordable Care Act (ACA) apply to Applicable Large Employers beginning in 2015. Reporting begins in early 2016 for the 2015 calendar year. Employers subject to these rules must decide whether it is better to pay for health coverage, or pay the penalty. Read the full CCH Coverage Here

Trade Legislation Tax Provisions

Updated: June 26, 2015

Just before recessing for the Independence Day holiday, Congress passed two trade bills with important tax changes affecting individuals and businesses. The Bipartisan Congressional Trade Priorities and Accountability Act of 2015 (HR 2146) and the Trade Preferences Extension Act of 2015 (HR 1295) are expected to be signed into law by President Obama as soon as they reach the White House. A third trade bill, the Trade Facilitation and Enforcement Act of 2015 (HR 644) is going to a House-Senate conference to iron-out differences. Read the full CCH Coverage Here

Supreme Court Decisions Impact ACA, Same-sex Marriage

Updated: June 26, 2015

The U.S. Supreme Court has handed down two much-anticipated decisions: one on the Affordable Care Act’s key provision, the Code Sec. 36B premium assistance tax credit; and another on same-sex marriage nationwide. In King v Burwell, SCt, June 25, 2015 (2015-1 ustc ¶50,356), the Court ruled 6 to 3 that the Code Sec. 36B credit is available to enrollees in both federally-facilitated and state-run Exchanges (currently commonly referred to as Marketplaces). In Obergefell v. Hodges, SCt, June 26, 2015 (2015-1 ustc ¶50,357), the Court ruled 5 to 4 that the Fourteenth Amendment requires a state to license a marriage between two people of the same sex and to recognize a marriage between two people of the same sex when a marriage was lawfully licensed and performed out of state. Both decisions have far-reaching tax consequences. Read the full CCH Coverage Here

2015 Post-Filing Season Update

Updated: April 17, 2015

The 2015 return filing season began with some ominous predictions of slowdowns in return processing, delayed refunds and poor customer service because of cuts to the IRS’s budget. Further complicating the filing season were new reporting requirements under the Patient Protection and Affordable Care Act, complex new “repair regs,” year-end tax legislation in 2014, and much more. While the IRS’s customer service did experience a significant decline in performance, return processing and the issuance of refunds appeared to be on par with previous years. The IRS, along with other federal agencies, issued a steady stream of outreach on the Affordable Care Act. Much-welcomed relief for small businesses under the repair regulations was announced mid-way through the filing season. Read the full CCH Coverage Here

Fiscal Year (FY) 2016 Budget Proposals

Updated: February 4, 2015

President Obama released his $3.99 trillion fiscal year (FY 2016) federal budget proposals on February 2, 2015, calling for expansion of tax incentives for families, consolidation of education tax breaks, creation of new retirement savings opportunities… and tax increases for higher-income taxpayers. The President’s proposals did not leave out businesses. As in past years, the President signaled his support for a reduction in the corporate tax rate but only if businesses agree to base broadening measures. The President also proposed a new tax regime on foreign earnings, a permanent research tax credit, repeal of the last-in, first-out (LIFO) method of accounting, permanently enhanced Code Sec. 179 expensing, and much more. The IRS, which has had its budget cut in recent years, would receive nearly $2 billion more in funding for FY 2016. Read the full CCH Coverage Here

2014 Tax Year-In-Review

Updated: January 9, 2015

Calendar year 2014 saw the resolution of a number of important federal tax issues from prior years as well as the emergence of new tax issues. Treasury and the IRS issued final regulations in key areas of the Patient Protection and Affordable Care Act (PPACA), along with final regulations and a myriad of guidance affecting individuals, business entities and more. At the same time, the unfolding of new requirements, especially under the PPACA, generated new compliance and enforcement questions. The courts, all the way to the U.S. Supreme Court, weighed in on significant tax issues. Not to be left out, Congress, in a last-minute push, extended a host of temporary tax breaks. The developments did not take place in isolation but in many ways were interrelated, particularly for taxpayers with complex tax strategies. Read the full CCH Coverage Here

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

Updated: December 22, 2014

In a flurry of year-end activity, Congress approved and President Obama has signed into law the Tax Increase Prevention Act of 2014 (HR 5771). The new law extends so-called “tax extenders” retroactively for one year (through 2014). It also includes the Achieving a Better Life Experience (ABLE) Act, creating tax-favored savings accounts for individuals with disabilities along with some tax-related offsets. Before adjourning, Congress also approved an Omnibus Spending Agreement for fiscal year (FY) 2015, which cuts funding for the IRS. The President signed the Omnibus Agreement on December 16 and HR 5771 shortly thereafter on December 19. Read the full CCH Coverage Here

Final Repair/Capitalization/MACRS Regulations Update

Updated: December 15, 2014

After several years of struggle, the IRS at long last completed its “repair regulations” project, including the closely related Modified Accelerated Cost Recovery System (MACRS) rules in 2014 dealing with dispositions and MACRS general asset, multiple asset, and item accounts. The IRS also completed guidance in 2014 related to accounting method changes that must be filed to comply with accounting methods described in any of the final regulations where a taxpayer’s current accounting method now differs. Read the full CCH Coverage Here

2014 Year End Planning

Updated: November 10, 2014

Although tax planning is a 12-month activity, year-end is traditionally the time to review tax strategies from the past and to revise them for the future. At year-end 2014, and looking ahead to 2015, individuals and businesses need to be ready for late tax legislation, prepare for a rash of new requirements and responsibilities under the Patient Protection and Affordable Care Act (PPACA); and incorporate traditional as well as innovative strategies into their year-end planning. Read the full CCH Coverage Here

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

Updated: May 2, 2014

Our CCH Special Report provides a comprehensive review of the IRS’s final repair regulations and the related rules for changes to permitted or required accounting methods. recently released guidance that explains how to change to accounting methods required or permitted by the). Taxpayers must comply with the regs beginning in 2014, but may apply them retroactively. This Special Report brings all the important issues together in one place. Read the full CCH Coverage Here

2014 Post-Filing Season Update

Updated: April 17, 2014

With all the focus on compliance during the return filing season, practitioners and their clients may have only skimmed some of the important federal tax developments that have occurred since the start of 2014. This Briefing is designed to bring you up to speed on fed- eral tax developments in January, February, March and early April 2014, with pointers on how these developments may unfold, and how they may affect taxpayers and the next filing season. So far this year, the IRS, other federal agencies and the courts have issued guidance on individual and business taxation, retirement savings, foreign accounts, the Affordable Care Act, and much more. Read the full CCH Coverage Here

Fiscal Year 2015 Federal Budget Proposals

Updated: March 7, 2014

President Obama renewed his call for expanding child, family and education tax credits in his fiscal year (FY) 2015 budget proposals as well as for curbing some tax preferences for higher income individuals and businesses. The President unveiled his $3.9 trillion FY 2015 budget proposals on March 4. Many of the proposals are familiar from past budgets, but for FY 2015 the White House is placing special emphasis on passing tax reform for families and lower income individuals.

Read the full CCH Coverage Here

2013 Tax Year-In-Review

Updated: January 3, 2014

2013 was an eventful year for federal tax developments, notable from its onset by passage of the American Taxpayer Relief Act of 2012 (ATRA), which permanently extended the Bush-era tax cuts for all but higher-income taxpayers as well as numerous other important, but previously temporary, provisions. The year also saw an ample release of important guidance relating to the Affordable Care Act, the new Net Investment Income tax and Additional Medicare Tax, capitalization and repairs, the tax treatment of married same-sex couples and much more. In international taxation, the IRS won several important victories in the federal courts relating to international financial transactions used as tax shelters. The IRS also stepped up investigations of U.S. persons who may be hiding funds in undisclosed offshore accounts and continued to implement the Foreign Account Tax Compliance Act (FATCA) by releasing rules and regulations, draft forms and signing intergovernmental agreements.
Read the full CCH Coverage Here

Updated: December 3, 2013

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

Updated: September 20, 2013

Analysis of Comprehensive Repair/Capitalization Final Regulations

Updated: September 03, 2013

IRS Guidance on Same-Sex Marriage

Updated: June 27, 2013

Supreme Court Strikes Down DOMA

Updated: May 07, 2013

Senate Passes Marketplace Fairness Act

Updated: April 12, 2013

Fiscal Year 2014 Federal Budget Proposals

Updated: January 10, 2013

2012 Tax Year-In-Review

Updated: January 3, 2013

President Signs Eleventh-Hour Agreement To Avert Fiscal Cliff

Updated: December 07, 2012

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

Updated: November 30, 2012

UPDATED: Analysis of Comprehensive Repair/Capitalization Regulations

Updated: November 08, 2012

2012 Post-Election Tax Policy

Updated: October 4, 2012

2012 Year-End Tax Planning

Updated: September 11, 2012

Presidential Candidates Outline Tax Policies

Updated: August 21, 2012

Analysis of Comprehensive Repair/Capitalization Regulations

Updated: June 29, 2012

Supreme Court Upholds Health Care Law; All Tax Measures Preserved

Updated: May 4, 2012

Sunset of 2001 & 2003 Tax Cuts and Benefits

Updated: February 24, 2012

President Proposes Framework for Business Tax Reform

Updated: February 22, 2012

President Signs 2012 Payroll Tax Holiday Extension

Updated: February 17, 2012

President Obama Releases FY 2013 Federal Budget Proposals

Updated: December 27, 2011

2011 Tax Year-In-Review

Updated: November 21, 2011

President Signs 3% Withholding Repeal and Job Creation Act

Updated: September 22, 2011

White House Tax and Deficit Reduction Proposals

Updated: September 15, 2011

President Proposes $447 Billion Jobs Package

Updated: August 2, 2011

Congress Approves Debt Ceiling Bill; New Joint Committee To Weigh Year-End Tax Legislation

Updated: April 14, 2011    

Obama Signs 1099 Repeal Bill

Updated: February 17, 2011

President Obama Releases FY 2012 Federal Budget Proposals

Updated: December 27, 2010

2010 Tax Year-In-Review

Updated: December 21, 2010

President Signs Two-Year Extension of Bush-Era Tax Cuts, Payroll Tax Relief, Estate Tax Compromise

Updated: September 23, 2010

Congress Approves Small Business Tax Bill with $12 Billion in Tax Benefits

Updated: September 13, 2010

Sunsetting Provisions Create Challenges for Tax Planning

Updated: August 11, 2010

President Signs Foreign Tax Reforms to Fund Education / Medicaid

Updated: July 2, 2010

President Signs Homebuyer Credit Closing Relief With Revenue Offsets

Updated: June 25, 2010

President Signs Doc Fix/Pension Funding Relief Bill

Updated: June 17, 2010

Senate Democrats Streamline Extenders Bill; Prune Revenue Raisers

Updated: June 16, 2010

House Passes Small Business Tax Relief Package

Updated: March 30, 2010

Congress Completes Overhaul Of Health Care Law; Makes Many Tax Changes

Updated: March 23, 2010

President Signs Health Care Reform; Senate Reconciliation Vote Next

Updated: March 18, 2010

President Signs HIRE Act; New Law Provides Hiring Incentives, Expensing Extension And More

Updated: March 10, 2010

2010 Hiring Incentives to Restore Employment Act

Updated: February 24, 2010

Senate Passes Jobs Bill With Hiring Incentives, Expensing Extension

Updated: February 5, 2010

Obama Unveils $3.83 Trillion Budget; Tax Proposals Focus On Job Creation, Revenue

Updated: January 25, 2010

New Law Allows 2010 Haiti Relief Contribution Deductions On 2009 Returns

Updated: January 14, 2010

IRS Unveils Comprehensive Preparer Reform Blueprint

Updated: December 28, 2009

House-Passed Extenders/Jobs Bills Await Senate Action in 2010

Updated: December 28, 2009

Senate Passes Health Care Reform Legislation

Updated: December 28, 2009

Estate Tax Extension Passes House, Fails In Senate; Carryover Basis To Be Effective January 1, 2010

Updated: December 10, 2009

House Passes Extenders Bill With Carried Interest, Foreign Reporting Revenue Raisers

Updated: December 4, 2009

House Passes Permanent Estate Tax Relief Bill; Fate in Senate Uncertain

Updated: November 19, 2009

Senate Health Bill Calls For Excise Tax On Insurance Plans, Added Payroll Tax On High-Wage Earners

Updated: November 9, 2009

House Passes Higher-Income Surtax,New Limits On FSAs, and More To Fund Health Care Reform

Updated: November 6, 2009

Worker, Homeownership, and Business Assistance Act of 2009

Updated: May 14, 2009

Treasury Releases "Green Book" of Tax Proposals

Updated: February 17, 2009

President Signs Massive Stimulus Bill; Nearly $300 Billion in Tax Relief

Updated: December 11, 2008

Congress Passes Emergency Pension Tax Relief/Technical Corrections

Updated: December 4, 2008

President-Elect Obama Brings Ambitious Tax Policy Agenda to Washington

Updated: October 3, 2008

President Signs Financial Markets Rescue Plan, AMT Patch, Extenders, Disaster Relief and More

Updated: September 18, 2008

Presidential Candidates Outline Tax Policies

Updated: July 30, 2008

President Signs the Housing and Economic Recovery Act of 2008

Updated: May 22, 2008

Congress Enacts Farm Bill Overriding Bush Veto And Passes Military Tax Relief

Updated: February 13, 2008

President signs Economic Stimulus Act of 2008 With Rebates and Business Incentives

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

100380340001

CCH Federal Tax Perspectives: ACA Individual Mandate and Premium Tax Credit

Updated: Apr 23, 2015

Provides explanations, examples, and filled-in 2014 forms concerning the ACA Individual Mandate and Premium Tax Credit Read More

100156090012

Tax Increase Prevention and ABLE Acts of 2014 and Other Recent Tax Acts: Law, Explanation & Analysis

Updated: Mar 16, 2015

Provides tax practitioners with a single integrated reference source of this important legislation. Now available in eBook format - download to your computer instantly. Read More

100156090011

Affordable Care Act – Law, Regulatory Explanation and Analysis (2015)

Updated: Jan 30, 2015

With the publication of this book, CCH is providing practitioners with a single integrated law and explanation of the tax provisions of the landmark health reform legislation and guidance. Now available in eBook format - download to your computer instantly. Read More

100379040001

CCH® Federal Tax Perspectives: 2014 Year-In-Review

Updated: Apr 21, 2015

Taxpayers and tax professionals face new challenges and opportunities in 2015, many of them generated by developments in the 2014 calendar year that just ended. Learn how these developments impact both 2014 tax year return preparation and 2015 tax year planning. Read More

100379930001

CCH Federal Tax Perspectives: 2014 Update To Final Repair/Capitalization/MACRS Regulations

Updated: May 4, 2015

You'll receive a comprehensive update on those requirements and opportunities that have evolved from the final regulations on repairs, capitalization and the modified cost recovery system (MACRS). Now available in eBook format - download to your computer instantly. Read More

100376530001

CCH Federal Tax Perspectives: 2014 Year-End Planning

Updated: Jan 26, 2015

Provides an overview of the latest developments as well as authoritative Comments and Planning Notes from Wolters Kluwer's industry-leading editorial experts. Read More

100376540001

CCH State Tax Perspectives: 2014 California Tax Updates and Insights

Updated: Jan 26, 2015

Reviews the critical changes in the California tax law passed, issued and decided in 2014, and provides practical tips and planning strategies. Read More

000000000010037691

CCH® Federal Tax Perspectives (2015)

Updated: Jan 26, 2015

Keeps you up-to-date with the hottest legislation and developments. Now available in a convenient subscription package so you automatically receive all CCH Federal Tax Perspectives publications that become available throughout the year. Read More

100380547777

U.S. Master Tax Guide (2016)

Updated: Jul 31, 2015

Provides helpful and practical guidance on today's federal tax law. This 99th Edition reflects all pertinent federal taxation changes that affect 2015 returns. Now available in eBook format - download to your computer instantly. Read More

100369217777

U.S. Master Tax Guide (2015)

Updated: Jun 25, 2015

Provides helpful and practical guidance on today's federal tax law. This 98th Edition reflects all pertinent federal taxation changes that affect 2014 returns and provides fast and reliable answers to tax questions. Now available in eBook format - download to your computer instantly. Read More

100317320005

U.S. Master Estate and Gift Tax Guide (2015)

Updated: Mar 16, 2015

A concise and reliable handbook for both tax advisors and estate representatives involved in federal estate and gift tax planning, return preparation and tax payment. Now available in eBook format - download to your computer instantly. Read More

100321080005

Tax Planning Strategies (2014-2015)

Updated: Mar 16, 2015

Ideal for gaining a clear understanding of many tax planning approaches and techniques that may yield substantial tax savings for individuals and small businesses. Now available in eBook format - download to your computer instantly. Read More

100359550001

Employer's Tax Guide to Health Reform (2014)

Updated: May 13, 2015

Explains the tax-related provisions of the health reform provided for by the Patient Protection and Affordable Care Act, focusing on what employers need to know for 2014. These important provisions are succinctly explained and generously complemented with cautions, examples and comments. Read More

05972500

The New 3.8% Medicare Tax: In-Depth Analysis and Planning

Updated: Dec 18, 2014

This new title analyzes the new 3.8% Medicare Tax on Net Investment Income, which will become effective January 1, 2013 pursuant to the Affordable Care Act of 2010 as recently upheld by the U.S. Supreme Court. Now available in eBook format - download to your computer instantly. Read More

Wolters Kluwer has more than 100 years of excellence in providing world-class tax research solutions. Whether you are looking for the latest updates from Capitol Hill, the most up-to-date sales tax rates, expert analysis on a variety of international topics or the tools for effective tax planning, we can make sure all your bases are covered.

Learn More