Setting the Stage for Comprehensive Tax Reform

Tax reform will be one of the top priorities for the 115th Congress.  Hopes for pursuing tax reform to a successful conclusion are high, given one-party control of the government (and exuberant campaign promises).  While it is too soon to predict the content or timing of tax legislation for the next Congress, this memo sets out the background and context in which tax reform measures will be considered, with links to summaries of the leading proposals and details on the politics of tax reform. Read on for things to watch.