The AICPA recommended 183 changes to the IRS’s 2025–2026 Priority Guidance Plan and encouraged the agency to continue to pursue tax simplification.
“The AICPA’s Guiding Principles of Good Tax Policy provide a framework of tax principles by which we analyze tax proposals and help promote an effective tax system based on good tax policy,” Eileen Sherr, CPA, CGMA, director–Tax Policy & Advocacy for the AICPA, said in a news release.
The AICPA’s Tax Technical Resource Panels brought forward the recommendations, which cover the following areas: corporations and shareholders; employee benefits; exempt organizations; individual and self-employed; international; IRS advocacy and relations; partnerships; S corporations; tax methods and periods; and trust, estate and gift tax.
The AICPA’s Journal of Accountancy magazine listed each area’s top priorities on its website.