tax reform

TEI Comments on Proposed Bonus Depreciation Regulations Under Section 168(k)

On October 9, 2018, TEI submitted responsive comments and recommendations to the Internal Revenue Service concerning the new proposed regulations under section 168(k) of the Code, which was amended by Public Law 115-97 on December 22, 2017. TEI’s comments, which are reprinted below, were developed by a cross-industry working group of Federal Tax Committee and Tax Reform Task Force members under the leadership of Colleen C. Brown, Julia Lagun, and John P. Orr Jr. Watson M. McLeish, Tax Counsel for the Institute, coordinated the preparation of TEI’s comments.

TEI Comments on Corporate Tax Reform Implementation Issues and Guidance Priorities

In April 2018, the Institute's legal staff worked with a diverse, cross-industry group of senior Federal Tax Committee and Tax Reform Task Force members to distill a responsive list of corporate tax guidance priorities in the wake of comprehensive tax reform.

TEI Alerts Congress to Unintended Consequences of Retaining Corporate AMT in Tax Reform

During the first week of December 2017, a cross-industry group of senior Tax Reform Task Force members coalesced to alert the Congress to several likely unintended consequences of retaining the corporate alternative minimum tax under H.R. 1, the Tax Cuts and Jobs Act.

TEI Tax Reform Task Force Prepares for Coming Tax Reform Debate

TEI, working through its Tax Reform Task Force under the leadership of John Mann, is actively preparing to assess tax legislative proposals. We are looking to evaluate, on an industry-by-industry basis, legislative proposals for both substantive effects and tax administration implications. The former will help inform members about the effects on their employers and their industries, as well as provide insight about legislative effects to in-house peers in other industries.

TEI Recommends State Tax Reforms to Maryland's Augustine Commission

On September 30, 2015, TEI recommended four state tax reforms that would further the Maryland Economic Development and Business Climate Commission (the Augustine Commission) goals of making Maryland a better place to do business and keeping Maryland competitive in economic and private sector growth and prosperity. TEI recommended: (1) a reduction of the interest rate on underpayments of tax, (2) a legislative directive narrowing the application of the principles espoused in Gore Enterprise Holdings, Inc. v.

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