Tax Policy Changes: What to Watch as Tax Breaks Expire, U.S. Navigates Elections

The coming year promises to be pivotal for tax policy. The next Congress and president will need to negotiate key provisions from the Tax Cuts and Jobs Act of 2017 that expire at the end of 2025. Absent any congressional action, most provisions will revert to their pre-2017 rates, affecting both businesses and individuals. In addition, the presidential campaigns include significant tax policy areas that will be on the negotiation table.

On Sept. 18, join our senior reporters and analysts for an in-depth assessment of how tax policy is likely to shake out. We will discuss the key players, biggest areas of dispute between the parties, and how the election will shape the outcome.

The panel will focus on the following tax policy areas:

• Corporate tax rate
• R&D
• Interest deduction
• Qualified Business Income Deduction (IRC 199A)
• International regime rates FDII/GILTI/BEAT
• Individual tax rates
• Child tax credit