March 2013
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Road to reform | Capitol Hill

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Road to reform

Lawmakers make tax reform a top priority for 2013

by Duane L. Musser
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Many lawmakers in Congress have indicated enacting comprehensive tax reform is a top priority for 2013. To be successful, lawmakers will need to move quickly this spring because enacting legislation will become more difficult as the 2014 mid-term elections approach.

Simplifying the code

During the past two years, congressional tax writing committees have held numerous hearings aimed toward developing support for legislation that simplifies the tax code, which has become especially complicated since tax reform was enacted in 1986.

For many lawmakers, the ultimate goal of tax reform is to lower tax rates for most, if not all, taxpayers to provide greater incentives for private investment and entrepreneurial risk taking. The intended result is to increase the economic growth rate, which is vital to solving the federal...



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