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Senator Baucus To Be Nominated to China Post; Future of Tax Reform in Doubt

Politico reports President Barack Obama is expected to nominate Senator Max Baucus (D-Mont.) as the next ambassador to China.  News of the expected nomination came on the same day Sen. Baucus released...

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To Extend or Not to Extend: Hatch Reiterates Need for Individual Scrutiny of...

The end of 2013 saw the expiration of more than 50 temporary tax cuts, including the research and development credit, various renewable energy credits, provisions allowing accelerated depreciation of...

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Finance Chairman Releases Extenders Package; Drops Look-Through (or Maybe Not)

Update 2: The two-year extension of the look-through provision was officially added back into Sen. Wyden’s extenders package. Update: Dropping look-through lasted approximately 6 hours today.  The...

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Senate Extenders Legislative Language Released

Almost a month after the Senate Finance Committee approved legislation which would extend expired tax provisions (see our prior post), Chairman Ron Wyden (D-Ore.) finally introduced in the Senate the...

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The Topsy Turvy Status of Inversions – Levins Move Forward, Wyden and Pfizer...

Senator Carl Levin (D-Mich.) and 13 other Senate Democrats introduced legislation on May 20th that would significantly reduce the ability of U.S. companies to expatriate.  The Stop Corporate Inversions...

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Tax Extenders Debate is Extended — EXPIRE Act Stalls in the Senate

- Sen. Ron Wyden’s (D.-Ore.) EXPIRE Act, which would have revived several expired tax provisions (see prior post here), has been stalled in the Senate.  Despite broad bipartisan support for the EXPIRE...

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Wyden Hoping to Revive Tax Code “Carcass”

No one can accuse Ron Wyden (D-Ore.) of lacking creative metaphors.  The new Senate Finance Committee Chairman described the Internal Revenue Code as a “dysfunctional, rotting mess of a carcass,” while...

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Senator Wyden Renews Push for Tax Extenders

The Congressional tax agenda for the end of 2014 is now clear: tax extenders and inversions.  Even as inversions dominate the news, Senate Finance Committee Chairman Ron Wyden (D-Ore.) is continuing...

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Lew: Inversion Guidance Coming “Very, Very Soon,” Rather than Just in the...

Anti-inversion guidance from Treasury is now a near-certainty, but when they arrive and how they will operate remains a mystery.  Treasury Secretary Jacob Lew used strong language to warn corporations...

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Senate Passes 2014 Tax Extenders, White House Opposition Unlikely

On December 16, in a vote of 76 to 16, the Senate passed the long-anticipated “extenders bill,” extending 55 tax provisions that expired at the end of 2013.  The bill had been passed by the House of...

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