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ABA was a strong proponent of comprehensive tax reform and supported the final bill, which was largely aligned with ABA’s core principles for tax reform.

News

NewsByte
ABA congressional team: Election results positive for banking, but bipartisan work remains
November 15, 2024
Podcast
Podcast: Tax reform comes into focus for 2025
November 15, 2024
NewsByte
IRS issues memo on tax deductibility of DIF special assessment
November 13, 2024
NewsByte
Rep. Tenney discusses support for tax reform, credit union oversight
October 29, 2024

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ABA Resources

ABA Foundation
Earned Income Tax Credit (EITC)
January 26, 2021
Guide
Tax Reporting Proposal: Resources for SBAs and Banks
October 22, 2021
ABA Foundation
Earned Income Tax Credit (EITC)
January 26, 2021
Guide
Preliminary Compilation of Coronavirus Tax Provisions
April 10, 2020
Data
Credit Union State Taxation Statutes
February 25, 2020
Guide
Current Expected Credit Loss Accounting Standard
December 20, 2017
Report
Definitions of Private Company and Public Business Entity
March 9, 2017
Guide
CECL Highlights and Challenges
June 14, 2016
Guide
Regulatory Guidance Related to Allowance For Loans & Loan Losses (ALLL)
January 28, 2014
Guide
The S Corporation
January 22, 2014

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Proposed Pass-through Regulations Information Summary

Section 199A is a new section of the Internal Revenue Code (IRC) that was added through the TCJA.

Read the Staff Analysis

Policy Analysis & Advocacy Efforts

Letter to Congress & Regulators
Joint Letter to Chairman Smith in Support of Mortgage Insurance Tax Deduction
October 15, 2024
Letter to Congress & Regulators
Joint Letter to Ranking Member Neal in Support of Mortgage Insurance Tax Deduction
October 15, 2024
Comment Letter
Letter to IRS Regarding the Excise Tax on Repurchases of Corporate Stock
June 10, 2024
Comment Letter
Letter to the IRS Regarding Bad Debt Deductions for Regulated Financial Companies
February 23, 2024

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Taxation Committee

Provides expertise and hands-on-experience on bank taxation and develops ABA positions on taxation policy issues.

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