TEI Comments on the Build Back Better Act’s Corporate and International Tax Reform Proposals

On December 9, 2021, TEI issued a compilation of substantive comments and recommendations concerning select corporate and international tax reform provisions in H.R. 5376, the Build Back Better Act, as passed by the House of Representatives on November 19, 2021. This submission represents the culmination of several months’ worth of consultation with members of TEI's Tax Reform Task Force and other standing committees, who contributed an array of perspectives and concerns from across the industry spectrum. TEI’s comments articulate the most acute and widespread of these concerns and offer constructive, consensus-based recommendations for Congress to address them—in a manner consistent with TEI’s Guideposts for Tax Policy.

TEI’s comments were developed by members of several TEI standing committees under the aegis of TEI’s Tax Reform Task Force, whose chair is Jason Weinstein. Principal responsibility for drafting TEI’s comments was exercised by Watson M. McLeish, TEI Tax Counsel.


Download the comments here.