Taxation Policy Committee

The committee analyzes and provides input on recommended policy on federal tax legislative initiatives.

On request from Chamber staff, the committee analyzes and provides input on recommended policy on federal tax legislative initiatives. The committee has developed general principles for tax reform which have been approved by the Chamber’s Board of Directors and which guide the Chamber in determining its position on tax reform legislative proposals. Chamber staff may activate the committee’s tax reform subcommittee to develop consensus positions on issues presented by various tax reform proposals as the tax reform debate moves forward. 

Recent Activity

CommentAug 14, 2019 - 9:00am

U.S. Chamber Comments on Docket No. USTR-2019-0009: Initiation of Section 301 Investigation of France's Digital Services Tax

On August 14, the U.S. Chamber submitted the following comments to USTR on the Section 301 Investigation of France’s Digital Services Tax pursuant to Federal Register Notice (FRN) 2019-15081/Docket No. USTR-2019-0009, as published on July 16, 2019.

Comment, Letters to CongressJul 18, 2019 - 9:45am

U.S. Chamber Comments on Indexing Capital Gains Basis for Inflation

This letter was sent to Secretary Mnuchin in support of indexing capital gains basis for inflation.

CommentMay 01, 2019 - 4:15pm

U.S. Chamber Comments on REG-104464-18: Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income

On May 1, the U.S. Chamber submitted the following comments to the Treasury Department and the IRS on REG-104464-18, guidance to determine the amount of the deduction for foreign-derived intangible income and global intangible low-taxed income, as published in the Federal Register on March 6, 2019.

CommentFeb 25, 2019 - 1:15pm

U.S. Chamber Comments on REG-106089-18: Limitation on the Deduction for Business Interest Expense

On February 25, the U.S. Chamber submitted the following comments to the Treasury Department and the IRS on REG-106089-18, guidance related to the limitation on the deduction for business interest expense as published in the Federal Register on December 28, 2018.

CommentFeb 22, 2019 - 1:45pm

U.S. Chamber Comments on REG-104352-18: Rules Regarding Certain Hybrid Arrangements

On February 22, the U.S. Chamber submitted the following comments to the Treasury Department and the IRS on REG-104352-18, guidance regarding certain hybrid arrangements as published in the Federal Register on December 28, 2018.

CommentFeb 15, 2019 - 10:15am

U.S. Chamber Comments on REG-104259-18: Guidance Related to the Base Erosion and Anti-Abuse Tax under Section 59A

On February 15, the U.S. Chamber submitted comments regarding REG-104259-18, guidance related to the base erosion and anti-abuse tax under section 59A, as published in the Federal Register on December 21, 2018.

CommentFeb 01, 2019 - 9:45am

U.S. Chamber Comments on REG-105600-18: Guidance Related to the Foreign Tax Credit

On February 1, the U.S. Chamber submitted the following comments to the Treasury Department and the IRS on REG-105600-18, guidance related to the foreign tax credit, including guidance implementing changes made by the Tax Cuts and Jobs Act, as published in the Federal Register on December 7, 2018.

CommentDec 12, 2018 - 11:30am

U.S. Chamber Comments on REG-115420-18: Investing in Qualified Opportunity Funds (Guidance Under §1400Z-2)

On December 12, the U.S. Chamber submitted the following comments to the Treasury Department and the IRS on REG-115420-18: Investing in qualified opportunity funds, as published in the Internal Revenue Bulletin on October 29, 2018.

CommentNov 20, 2018 - 9:30am

U.S. Chamber Comments on REG-104390-18: Guidance Related to Section 951A (Global Intangible Low-Taxed Income)

On November 20, the U.S. Chamber submitted the following comments to the Treasury Department and the IRS on REG-104390-18, guidance related to section 951A, as published in the Internal Revenue Bulletin on October 10, 2018.

CommentNov 01, 2018 - 11:00am

U.S. Chamber Comments on IRS Notice 2018-68: Guidance on the Application of Section 162(m)

The U.S. Chamber submitted comments on IRS notice 2018-68: Guidance on the Application of Section 162(m)