Tax Policy Trends: What Democratic, Republican and Divided Control of Washington Could Bring in 2021

With Election Day barely a month away, Brownstein’s National Tax Policy Team has compiled an analysis on the policy implications of various outcomes. The slides found here outlines tax-related legislative priorities in the event that the:

- Democrats control both the legislative and executive branch post-Election Day.

- Republicans control both the legislative and executive branch post-Election Day.

- Election ends in divided government.

It also discusses how the process of passing legislation through Budget Reconciliation might potentially unfold in the event of a Democratic or Republican sweep.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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