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Taxation & Representation, March 8, 2022

Legislative Lowdown - BBBA Comeback? President Biden’s first State of the Union address appears to have reignited discussions around a revised version of the Build Back Better Act (BBBA), though the president did not...more

Tax & Financial Services Week Ahead - March 7, 2022

The House and Senate reconvened on Monday at noon and 3 p.m., respectively.  What to Watch - President Biden delivered his first State of the Union address last Tuesday, during which he outlined the contours of a slimmed...more

Taxation & Representation, March 1, 2022

TAX TIDBIT - State of the Union Look Ahead. President Joe Biden will make his first State of the Union address tonight before a joint session of Congress. As of this writing, the speech has not been made available to the...more

Tax & Financial Services Week Ahead - February 28, 2022

The House and Senate will reconvene Monday at 2 p.m. and 3 p.m., respectively.  What to Watch - Both chambers return to Washington after an eventful week away from Capitol Hill. ...more

Senate Finance Committee: Spotlighting IRS Customer Service Challenges

On Thursday, Feb. 17, the Senate Finance Committee held a hearing entitled “Spotlighting IRS Customer Service Challenges.” The witnesses included National Taxpayer Advocate Erin Collins with the Internal Revenue Service...more

Ways and Means: Examining the Economic Impact of Federal Infrastructure Investment

On Tuesday, Feb. 15, the House Ways and Means Subcommittee on Select Revenue Measures held a hearing titled, “Examining the Economic Impact of Federal Infrastructure Investment.” Testifying before the committee were Dr. Shawn...more

Taxation & Representation, Feb. 15, 2022

TAX TIDBIT - Race to Replace Brady: New Challenger. Rep. Jason Smith (R-MO) is the latest Republican seeking to replace the retiring House Ways and Means Committee ranking member and former chair, Kevin Brady (R-TX), as...more

House Ways and Means Subcommittee on Oversight: “Challenges Facing Taxpayers”

On Tuesday, Feb. 8, the House Ways and Means Subcommittee on Oversight held a hearing on the challenges facing taxpayers, tax professionals and the Internal Revenue Service (IRS) during the current tax filing season. National...more

Taxation & Representation, February 8, 2022

Legislative Lowdown - Build Back Better Reboot. Rep. Richard Neal (D-MA), the House Ways and Means Committee chair, and Sen. Ron Wyden (D-OR), chair of Senate Finance Committee, are cautiously optimistic negotiations over...more

Tax & Financial Services Week Ahead - January 31, 2022

The House and Senate will reconvene Tuesday at 2 p.m. and Monday at 3 p.m., respectively.  What to Watch - Congressional Democrats have added another high-profile item to their growing list of legislative to-dos. In...more

Taxation & Representation, January 11, 2022

Tax Tidbit - Budget Reconciliation: By the Numbers. Since 1980, Congress has passed 26 budget reconciliation bills, 22 of which have become law. During 11 of those 41 years, Congress did not pass any budget reconciliation...more

Build Back Better Act: Recent Developments and Takeaways

After negotiating for months with the White House and congressional Democratic leaders, Sen. Joe Manchin (D-WV) on Sunday announced he would not vote for the Build Back Better Act (BBBA)—the $2.4 trillion reconciliation...more

Taxation & Representation, December 14, 2021

Senate Finance Committee Democrats Update Build Back Better. On Saturday afternoon, Senate Finance Committee Chair Ron Wyden (D-OR) released legislative text for the committee’s portion of the Build Back Better Act. The text...more

Senate Finance Text of Build Back Better Act: Tax Policy Summary and Analysis

The Senate Finance Committee released its draft tax provisions on Dec. 11 for the Build Back Better Act (BBBA). This draft is substantively similar to the House version that passed on Nov. 19, although Senate Democrats made...more

Tax & Financial Services Week Ahead - November 15, 2021

The House and Senate will reconvene Monday at 6:30 p.m. and 3 p.m., respectively.  What to Watch This afternoon, President Joe Biden signed into law the Infrastructure Investment and Jobs Act—the bipartisan infrastructure...more

Taxation & Representation, November 30, 2021

Tax Tidbit - Year-End Legislative To-Dos. Washington has been consumed by President Joe Biden’s twin legislative vehicles: the Infrastructure Investment and Jobs Act and the Build Back Better Act—only one of which has been...more

Tax & Financial Services Week Ahead - November 29, 2021

The House and Senate will reconvene Tuesday at 2 p.m. and Monday at 3 p.m., respectively.  What to Watch - On Friday, Nov. 19, the House passed the Build Back Better Act 220-212. The only House Democrat to vote against...more

Taxation & Representation, November 17, 2021

Tax Tidbit - Bipartisan Infrastructure Bill Becomes Law. On Monday, President Joe Biden signed into law the Infrastructure Investment and Jobs Act, which contains $1.2 trillion in funding for traditional infrastructure...more

Taxation & Representation, November 2, 2021

The Brownstein Tax Policy Team is currently combing through the 1,600-plus pages of budget reconciliation text released last week. Below is a truncated version of Taxation & Representation that provides the latest on the...more

Tax & Financial Services Week Ahead - November 1, 2021

The House and Senate will reconvene Monday at 6:30 p.m. and 3 p.m., respectively - What to Watch - Last week, congressional Democrats released 1,684 pages of legislative text mirroring portions of the budget...more

Build Back Better Act: Tax Policy Summary and Analysis

On Nov. 3, the House Rules Committee released updated text for the Build Back Better Act, the budget reconciliation bill, which contains President Joe Biden’s human infrastructure and green energy priorities. This latest...more

Ways and Means Budget Reconciliation Recommendations, Subtitle I: Summary and Analysis

On Monday, Sept. 13, House Ways and Means Committee Chair Richard Neal (D-MA) introduced the final portion of the committee’s budget reconciliation recommendations. This alert provides a comprehensive summary and analysis of...more

Summary and Analysis of Ways and Means Reconciliation Text Released Friday — Subtitles F, G, and H

On Friday, Sept. 10, House Ways and Means Committee Chair Richard Neal (D-MA) released the second tranche of the panel’s recommendations for budget reconciliation—the package through which Democrats aim to enact policies in...more

Senate Infrastructure Bill Draft Text Circulated Ahead of Vote

On Wednesday, July 28, the group of senators working on bipartisan infrastructure legislation announced they had reached agreement on a $1.2 trillion package containing funding for roads, bridges, broadband and public...more

Summary and Analysis of Biden Administration’s Newly Released FY 2022 Budget

On Friday, May 28, the Biden administration released its fiscal year (FY) 2022 budget request (“Budget”) and the following accompanying documents. - Fact Sheet. Six-page summary of various proposals in the Budget. -...more

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