| --- |
| title: "House Oversight: Estate Documents (Nov 12) (HOUSE_OVERSIGHT_022388)" |
| source: "House Oversight: Estate Documents (Nov 12)" |
| sourceUrl: "https://www.justice.gov/epstein" |
| date: "2026-01-01" |
| category: "House Oversight" |
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| --- |
| |
| Tax |
| There is a push to include the provisions that expire at the |
| end of 2016 in year-end legislation, though if that is |
| unsuccessful the issue will certainly return in 2017, either |
| through inclusion in a tax reform measure or separately if |
| those efforts have played out. |
| The 2015 tax legislation made some extender provisions |
| permanent and extended others for five years, meaning |
| the two-year extensions that expire at the end of 2016 |
| will be the focus of the next effort. |
| There will certainly be attention paid to these provisions |
| during any discussion of tax extenders in 2017. |
| Tax treaties. Action on the eight Foreign Relations |
| Committee-approved tax treatiesthat Senator Rand Paul |
| (R-KY) wants renegotiated over information sharing |
| concerns is seen as overdue. The treaties include: new |
| protocols amending US tax treatieswith Switzerland, |
| Luxembourg, Spain and Japan; new tax treaties with |
| Hungary, Chile and Poland; and a multilateral convention |
| on tax administration. There have been no plans |
| announced for trying to move the treaties during the |
| lame-duck session, though such an effort is possible. |
| State tax issues. In August, House Judiciary Committee |
| Chairman Goodlatte released a second discussion draft |
| related to remote sales tax that would apply tax at the |
| destination state of the goods, rather than on the location |
| of the seller, which was his previous approach. The tax |
| would be imposed at a single rate determined by the state |
| of the purchaser, but using the tax base of the state of |
| origin. |
| Chairman Goodlatte wanted a vote this year on the |
| proposal, which had the support of Speaker Ryan, but this |
| vote is not likely to occur during the lame duck session. |
| When Congress approved a customs reauthorization |
| measure that made permanent the Internet Tax Freedom |
| Act in February, Senate Majority Leader McConnell said |
| he had provided assurances to supporters of the |
| Marketplace Fairness Act "that we'll have an opportunity |
| to consider that sometime this year." Since that is not |
| likely to occur during the lame-duck session, the issue is |
| sure to resurface in 2017. |
| In September, the House approved by voice vote the |
| Mobile Workforce State Income Tax Simplification Act |
| (H.R. 2315), to prohibit wages earned by an employee |
| who performs employment duties in more than one state |
| from being subject to income tax in any state other than: |
| (1) the state of the employee's residence, and (2) the |
| state within which the employee is present and |
| performing employment duties for more than 30 days |
| during the calendar year. Senate Finance Committee |
| member John Thune (R-SD) sponsors a Senate version of |
| the bill (S. 386), though the outlook for the issue is |
| unclear. |
| EY |
| 16 | Election 2016 |
| HOUSE_OVERSIGHT_022388 |
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|
