2015 Tax Legislation Changes – Lots of Them!

In 2015, over 15 federal laws were enacted, making over 150 changes to the federal tax laws!  Many of these bills did not have the word tax in their title because the main purpose was appropriations or trade or the Highway Trust Fund.  The tax changes include many administrative changes such as on due dates. The last bill enacted (P.L. 114-113, 12/18/16) had the most changes including renewing the roughly 50 provisions that expired at 12/31/14 until at least 12/31/16 with a few to the end of 2019 and a few made permanent.

It is a lot to track and be prepared for. I’ve got a short article with a long table listing all of the 2015 law changes. See Nellen, “Changes in Tax Legislation in 2015: Lots of Them!” AICPA Tax Insider, 3/24/16. I hope you find it useful. There are planning opportunities for 2016 and beyond and numerous changes in compliance to deal with.



Annette Nellen, CPA, Esq., is a professor in and director of San Jose State University’s graduate tax program (MST), teaching courses in tax research, accounting methods, property transactions, state taxation, employment tax, ethics, tax policy, tax reform, and high technology tax issues.

Annette is the immediate past chair of the AICPA Individual Taxation Technical Resource Panel and a current member of the Executive Committee of the Tax Section of the California Bar. Annette is a regular contributor to the AICPA Tax Insider and Corporate Taxation Insider e-newsletters. She is the author of BNA Portfolio #533, Amortization of Intangibles.

Annette has testified before the House Ways & Means Committee, Senate Finance Committee, California Assembly Revenue & Taxation Committee, and tax reform commissions and committees on various aspects of federal and state tax reform.

Prior to joining SJSU, Annette was with Ernst & Young and the IRS.

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