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The pace of tax legislative change has not slowed and companies, once again, face the prospect of significant tax legislation being enacted late in the year. An update will be provided on the status of current legislative proposals as well as key tax developments at both the federal and state level over the past year. Key considerations from a tax accounting perspective will be covered in anticipation of the potential enactment of significant new legislation prior to year-end.
Learning Objectives:
Formulate awareness of key elements of potential tax legislation that may be enacted before year-end.
Formulate an understanding of recent federal, state, and international legislative trends.
Recall insights into potential tax accounting considerations for 2021 year-end financial reporting.