Tax Reform Hearings of the 118th Congress

Below are links to these hearings, categorized as follows:

Professor Nellen's Major Federal Tax Reform Website - click here.       

Tax Reform Hearings of prior Congresses: 117th  116th  115th  114th   113th    112th     111th      110th

Tax Reform In General

• HCOB, Soundng the Alarm: Pathways and Possible Solutions to the U.S. Fiscal Crisis, 12/11/24
• SBHUA, Tax Policy in 2025: Implications for the American Economy, 11/20/24
• JEC, Building on the Success of TCJA: The 2025 Tax Policy Debate, 11/19/24
• SBHUA, The Macroeconomic Impacts of Potential Tax Reform in 2025, 9/18/24
• SFC, The 2025 Tax Policy Debate and Tax Avoidance Strategies, 9/12/24
• • JCT, Present Law and Background on the Income Taxation of High Income and High Wealth Taxpayers, JCX-47-24 (9/10/24)
• HWM, Field Hearing on The Success of Pro-Growth, Pro-Worker Tax Policy in the American Midwest, 8/16/24
• SFC, Tax Tools for Local Economic Development, 7/30/24
• SBC, Making Wall Street Pay Its Fair Share: Raising Revenue, Strengthening Our Economy, 6/12/24
• SFC, Child Savigs Accounts and Other Tax-Advantaged Accounts Benefiting American Children, 5/21/24
• HWM, Field Hearing on Creating More Opportunity and Prosperity in the American Rust Belt, 5/20/24
• HWM, Field Hearing on Empowering Native American and Rural Communities, 5/10/24
• HWM, Expanding on the Success of the 2017 Tax Relief to Help Hardworking Americans, 4/11/24
• SFC, American Made: Growing U.S. Manufacturing Through the Tax Code, 3/12/24
  • JCT, Tax Incentives for Domestic Manufacturing, JCX-8-24 (3/8/24)
• JEC, The Fiscal Situation of the United States, 3/12/24
• HWM, Markup of H.R. 7024, the "Tax Relief for American Families and Workers Act of 2024"
• HWM, Tax Policies to Expand Economic Growth and Increase Prosperity for American Families, 12/6/23
• SBC, Fairness and Fiscal Responsibility: Cracking Down on Wealthy Tax Cheats, 11/8/23
• SFC, Examining How the Tax Code Affects High-Income Individuals and Tax Planning Strategies, 11/9/23
  • JCT, Present Law and Background on the Income Taxation of High Income and High Wealth Taxpayers, JCX-51-23 (11/7/23)
• HWM, The Employee Retention Tax Credit Experience: Confusion, Delays, and Fraud, 7/27/23
• SFC, Assessing 25 Years of the Child Tax Credit (1997-2022), 7/13/23
• HCOB, Reigniting American Growth and Prosperity Series: Incentivizing Economic Excellence Through Tax Policy, 6/22/23
• SFC, Anti-Poverty and Family Support Provisions in the Tax Code, 6/14/23
  • JCT, Present Law and Background Relating to Certain Individual Income Tax Credits, JCX-33-23 (6/12/23)
• SBC, The Rich Get Richer, Deficits Get Bigger: How Tax Cuts for the Wealthy and Corporations Drive the National Debt, 5/17/23
• SBC, A Rigged System: The Cost of Tax Dodging by the Wealthy and Big Corporations, 4/18/23
• SFC, Tax Policy's Role in Increasing Affordable Housing Supply for Working Families, 3/7/23
  • JCT, Present Law and Background Relating to Residential Real Estate, JCX-4-23 (3/3/23)
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International Considerations

• SBC, Sunny Places for Shady People: Offshore Tax Evasion by the Welathy and Corporations, 4/10/24
• HWM, OECD Pillar 1: Ensuring the Biden Administration Puts Americans First, 3/7/24
  • JCT, Background and Analysis of the Taxation of Multinational Enterprises and the Potential Reallocation of Taxing Rights under the OECD's Pillar One, JCX-7-24 (3/5/24)
• SBC, The Great Tax Escape: Closing Corporate Lopholes that Reward Offshoring Jobs and Profits, 1/17/24
• HWM, Biden's Global Tax Surrender Harms American Workers and Our Economy, 7/19/23
  • JCT, Background and Analysis of the Taxation of Income Earned by Multinational Enterprises, JCX-35R-23 (7/17/23)
• SFC, Cross-border Rx: Pharmaceutical Manufacturers and U.S. International Tax, 5/11/23
  • JCT, Present Law and Economic Background Relating to Pharmaceutical Manufacturers and U.S. International Tax Policy, JCX-8-23 (5/9/23)

Estate Tax Reform

• [none yet]

Small Business Taxation

• SFC, Providing Small Business Relief from Remote Sales Tax Collection, 9/25/24
• HCEW, Unlocking Opportunity: Allowing Independent Contractors to Access Benefits, 4/11/24
• HSBC, Tax Day: Exploring the Advrse Effects of High Taxes and a Complex Tax Code, 4/10/24
• SFC and SSBE, Tackling Tax Complexity: The Small Business Perspective, 6/7/23
  • JCT, Present Law and Background Regarding the Federal Income Taxation of Small Businesses, JCX-10-23 (6/5/23)
• HSBC, American Ingenuity: Promoting Innovation Through the Tax Code, 6/6/23 

Retirement Savings and Social Security

• HCOB, Social Security Forever: Delivering Benefits and Protecting Retirement Security, 9/11/24
• HWM, The Social Security Trust Funds in 2024 and Beyond, 6/4/24
• SBC, Protecting Social Security for All: Making the Wealthy Pay Their Fair Share, 7/12/23
• HWM, Social Security Administration's Role in Combatting Identity Fraud, 5/24/23

Environment/Energy/Transportation / Infrastructure Tax Considerations

• • SENR, Federal Electric Vehicle Incentives Including the Federal Government's Role in Fostering Reliable and Resilient Electric Vehicle Supply Chains, 1/11/24
  • HTIC, Running on Empty: The Highway Trust Fund, 10/18/23
  • SFC, Tax Incentives in the Inflation Reducation Acct: Jobs and Investment in Energy Communities, 5/18/23
  • HWM, U.S. Tax Code Subsidizing Green Corporate Handouts and the Chinese Communist Party, 4/19/23
    • JCT, Description of Energy Tax Changes Made by Public Law 117-169, JCX-5-23 (4/17/23)

TaxAdministration

• CHA, Congress in a Post-Chevron World, 7/23/24
  • Press release on "Top Takeaways" 7/23/24
• HAC, Fiscal Year 2025 Request for the IRS with witness Commissioner Werfel, 5/7/24
• SFC, The President's Fiscal Year 2025 IRS Budget and the IRS 2024 Filing, 4/16/24
• HWM, Commissioner of the IRS, Daniel Werfel, 2/15/24
• OGR, Oversight of the IRS, 10/24/23
• HWM, The Employee Retention Tax Credit Experience: Confusion, Delays, and Fraud, 7/27/23
• HWM, Accountability and Transparency at the IRS with IRS Commissioner Werfel, 4/27/23
• SFC, The President's FY 2024 IRS Budge and the IRS's 2023 Filing Season, 4/19/23
• SFC, House Republican Supplemental IRS Funding Cuts: Analyzing the Impact on Federal LAw Enforcement and the Federal Deficit, 5/16/23
• HWM, The Greatest Theft of Taxpayer Dollars: Unchecked Unemployment Fraud, 2/8/23

Tax Exempt Entities

• HWM, Growth of the Tax-Exempt SEctor and the Impact on the American Political Landscape, 12/13/23
• HWM, From Ivory Towers to Dark Corners: Investigating the Nexus Between Antisemitism, Tax-Exempt Universities, and Terror Financing, 11/15/23
• HWM, Tax-Exempt Hospitals and the Community Benefit Standard, 4/26/23
• HWM, Social Security Fundamentals: A Fact-Based Foundation, 4/26/23

State Tax Reform

• SFC, Providing Small Business Relif from Remote Sales Tax Collection, 9/25/24

SFC = Senate Finance Committee        SBC - Senate Budget Committee           SSCA = Senate Special Committee on Aging          HWM = House Ways & Means Committee    HCP - House Committee on Appropriations

CRS = Congressional Research Service          SST - House Committee on Science, Space and Technology       SCST - Senate Commerce, Science & Transportation Committee     SAPP - Senate Appropriations Committee

HSBC = House Small Business Committee     SSBE - Senate Small Business & Entrepreneurship Committee       HEC - House Energy & Commerce Committee     

HEDFG - House Committee on Economic Disparity & Fairness in Growth         HAC - House Appropriations Committee         CHA - Committee on House Administration

JEC - Joint Economic Committee         JCT = Joint Committee on Taxation     CBO = Congressional Budget Office       OGR - House Committee on Oversight and Gov't Reform

HJC = House Judiciary Committee            SHELP = Senate Committee on Health, Education, Labor, and Pensions          HCEW - House Committee on Education and the Workforce

PSI - Senate Permanent Subcommittee on Investigations      HCOB - House Committee on the Budget              HTIC - House Transportation and Infrastructure Committee

SENR - Senate Committee on Energy & Natural Resources            SBHUA - Senate Committee on Banking, Housing, and Urban Affairs

This page last revised on December 6, 2024                                      Professor Annette Nellen

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