Permanent Solution to Temporary Tax Extensions

The Hill's Congress Blog
April 28, 2014

Douglas S. Stransky wrote an article entitled "Permanent Solution to Temporary Tax Extensions," that appeared April 25, 2014 on The Hill's Congress Blog. In the article, Mr. Stransky argues that many of the business tax provisions (such as the research and development tax credit and the subpart F "look-through" rule) that expired at the end of 2013 should be made permanent. More important, however, extending these business tax provisions should occur together with corporate tax reform, including tax reform for small businesses.