Other Issues >> Tax Reform, Deficit Reduction & Federal Budget


Legislative — proposals, bills and analysis from 2006-present

Regulatory — administrative rules and information from U.S. offices and agencies

Judicial — current and past court cases and amicus briefs

Archive — Click to access archived items for this issue

Press Releases — Council statements and advisories to the news media

See Also — for related information

Related Links — for related links



(Items in italic are available only to Council members.)

Official Source Documents

December 8, 2016 — Social Security Reform Act (H.R. 6489)

June 24, 2016 — A Better Way: House Republican Tax Reform Blueprint

May 24, 2016 — Healthcare Accessibility, Empowerment, and Liberty Act (Discussion Draft)

December 15, 2015 — Omnibus Spending Bill, 2015 (House Amendment #1 to Senate Amendment to H.R. 2029)

December 15, 2015 — Official Section-by-Section Summary of 2015 Tax Extenders Bill

December 15, 2015 — Tax Extenders Bill, 2015 (House Amendment #2 to the Senate Amendment to H.R. 2029)

November 2, 2015 — Bipartisan Budget Act (H.R. 1314), as Enacted

October 27, 2015 — Official Section-by-Section Summary of Bipartisan Budget Act (H.R. 1314)

October 27, 2015 — Bipartisan Budget Act (H.R. 1314)

July 8, 2015 —  Senate Finance Committee Bipartisan Tax Working Group on Savings & Investment Report

June 16, 2015 —  U.S. House of Representatives Appropriations Committee Draft Labor, Health and Human Services Funding Bill for Fiscal Year 2016

May 20, 2015 — Talking Points on Retirement Plan Tax Incentives

April 29, 2015 — Senate/House Concurrent Budget Resolution for Fiscal Year 2016

April 29, 2015 — Senate/House Concurrent Budget Resolution for Fiscal Year 2016: Summary

April 29, 2015 — Senate/House Concurrent Budget Resolution for Fiscal Year 2016: Conference Report

April 29, 2015 — Senate/House Concurrent Budget Resolution for Fiscal Year 2016: Budget Tables

March 18, 2015 — Senate Concurrent Budget Resolution for Fiscal Year 2016 (Legislative Text)

March 17, 2015 — House Concurrent Budget Resolution for Fiscal Year 2016 (Legislative Text)

March 4, 2015 — Tax Reform Proposal from Senator Marco Rubio (R-FL): Economic Growth and Family Fairness Tax Reform Plan

March 3, 2015 — Report from the U.S. Senate Finance Committee Democratic Staff: How Tax Pros Make the Code Less Fair and Efficient: Several New Strategies and Solutions

February 6, 2015 — Joint Committee On Taxation Report to Senate Finance Committee on Tax Expenditure Analysis and Historical Survey of Tax Expenditure Estimates

December 17, 2014 — Consolidated and Further Continuing Appropriations Act (H.R. 83), as Enacted (Including 4062(e) Clarification)

December 11, 2014 —  U.S. House of Representatives Ways and Means Committee Chairman Dave Camp (R-MI) Statement Introducing the Tax Reform Act of 2014 (H.R. 1)

December 11, 2014 — U.S. Senate Finance Committee Report: Comprehensive Tax Reform for 2015 and Beyond

December 9, 2014 — Consolidated and Further Continuing Appropriations Act (H.R. 83), as considered by House

December 1, 2014 —  Tax Increase Prevention Act (H.R. 5771)

December 1, 2014 — Ways and Means Committee Section-by-Section Summary of the Tax Increase Prevention Act (H.R. 5771)

September 14, 2014 — Joint Committee on Taxation Technical Explanation, Estimated Revenue Effects, Distributional Analysis and Macroeconomic Analysis of the Tax Reform Act of 2014 (H.R. 1)

August 5, 2014 — Joint Tax Committee Estimates of Federal Tax Expenditures, Fiscal Years 2014-2018

June 23, 2014 — CBO Presentation: Coverage Effects of Limiting the Tax Exclusion for Employment-Based Health Insurance

April 10, 2014 — House Concurrent Resolution No. 96 (Fiscal Year 2015 Budget Resolution), as passed by House

April 3, 2014 — Joint Tax Committee Description of the Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act

April 3, 2014 — Joint Tax Committee Description of the EXPIRE Act: Description of Possible Amendments

February 26, 2014 — Tax Reform Act (Camp)

February 26, 2014 — Tax Reform Act (Camp): Detailed Description

February 26, 2014 — Tax Reform Act (Camp): Section-by-Section Summary

February 26, 2014 — Tax Reform Act (Camp): Joint Committee on Taxation Analysis

December 10, 2013 — Legislative Text of the Bipartisan Budget Act (Including PBGC Premium Increases)

December 10, 2013 — Short Summary of the Bipartisan Budget Act (Including PBGC Premium Increases)

December 10, 2013 — Section-by-Section Summary of the Bipartisan Budget Act(Including PBGC Premium Increases)

November 13, 2013 — CBO Options for Reducing the Deficit, 2014-2023

June 27, 2013 — Baucus/Hatch "Dear Colleague" Letter Soliciting Tax Reform/Expenditure Proposals

May 23, 2013 — Senate Finance Committee Staff Tax Reform Options for Discussion

May 6, 2013 —  Joint Committee On Taxation Report to House Ways and Means Committee on Present Law, Proposals and Suggestions Submitted to Tax Reform Working Groups

April 10, 2013 — Sense of the Congress Resolution Supporting Tax Incentives for Retirement Plans (S. Con. Res. 12) (Isakson/Murphy)

March 26, 2013 — 21st Century Worker Tax Cut Act (S. 2162)(Murray)

March 23, 2013 — Senate Concurrent Resolution No. 8 (Fiscal Year 2014 Budget Resolution), as passed by Senate

March 22, 2013 — Health Care Admendments to Senate Budget Bill (S.Con.Res.8): No. 144 (Collins)

March 22, 2013 — Health Care Admendments to Senate Budget Bill (S.Con.Res.8): No. 187 (Roberts)

March 22, 2013 — Health Care Admendments to Senate Budget Bill (S.Con.Res.8): No. 202 (Cruz)

March 22, 2013 — Health Care Admendments to Senate Budget Bill (S.Con.Res.8): No. 222 (Crapo)

March 22, 2013 — Health Care Admendments to Senate Budget Bill (S.Con.Res.8): No. 297 (Hatch)

March 22, 2013 — Health Care Admendments to Senate Budget Bill (S.Con.Res.8): No. 317 (Crapo)

March 22, 2013 — Health Care Admendments to Senate Budget Bill (S.Con.Res.8): No. 438 (Shaheen)

March 22, 2013 — Health Care Admendments to Senate Budget Bill (S.Con.Res.8): No. 535 (Toomey)

March 22, 2013 — Health Care Admendments to Senate Budget Bill (S.Con.Res.8): No. 614 (Sessions)

March 22, 2013 — Health Care Admendments to Senate Budget Bill (S.Con.Res.8): No. 624 (Johanns)

March 22, 2013 — Health Care Admendments to Senate Budget Bill (S.Con.Res.8): No. 630 (Fischer)

March 22, 2013 — Health Care Admendments to Senate Budget Bill (S.Con.Res.8): No. 705 (Menendez)

March 22, 2013 — Amendment 571 to Senate Budget Bill Opposing Fiduciary Redefinition(Isakson)

March 22, 2013 — Amendments 219/220/221 to Senate Budget Bill Supporting Retirement Plans and Tax Incentives (Burr)

March 22, 2013 — Crapo Amendment to Senate FY 2014 Budget Resolution

March 21, 2013 — House Concurrent Resolution No. 25 (Fiscal Year 2014 Budget Resolution), as passed by House

March 13, 2013 — Senate Budget Committee Fiscal Year 2014 Budget Resolution Blueprint

March 12, 2013 — House Budget Committee Fiscal Year 2014 Budget Resolution

January 9, 2013 — GAO Report: Tax Expenditures: Background and Evaluation Criteria and Questions

March 22, 2012 — CRS Report: The Challenge of Individual Income Tax Reform

December 7, 2006 — ‘Tax Relief and Health Care Act of 2006

Council Materials

February 28, 2017 — Taxing Employer-Sponsored Health Benefits: Myths and Realities

February 23, 2017 — Mercer Presentation Slides - Capping the Employee Tax Exclusion for Employer Health Coverage: Projection of the Long-Term Impact

February 6, 2017 — Key Findings from 2017 Nationwide Public Opinion Survey on Capping the Health Care Tax Exclusion

April 14, 2016 — Testimony of Tresia Franklin (Hallmark) on Behalf of the American Benefits Council Before the House Education and Workforce Subcommittee on Health, Employment, Labor and Pensions

December 16, 2015 — Council Letter to U.S. Senate Urging Approval of 'Cadillac Tax' Delay

December 16, 2015 — Council Letter to U.S. House of Representatives Urging Approval of 'Cadillac Tax' Delay

October 28, 2015 — Action Alert: Contact Your Congressional Representatives to State Dissatisfaction with Budget Deal

May 27, 2015 — Talking Points on Retirement Plan Tax Incentives

April 15, 2015 — Council Statement to the Senate Finance Committee Tax Reform Working Group on Savings and Investment

April 15, 2015 — BENEFITS BLUEPRINT: Putting Private Retirement Plan Coverage Numbers Into Perspective

April 15, 2015 — BENEFITS BLUEPRINT: Tax Incentives for Retirement Savings: A Better Understanding of the Numbers

December 11, 2014 — Council Letter to House in Support of the Consolidated and Further Continuing Appropriations Act (H.R. 83)

April 17, 2014 — Tax Reform Talking Points: Do No Harm

April 17, 2014 — Tax Reform Talking Points: Robust Employment-Based Health Plans Are Essential

April 17, 2014 — Tax Reform Talking Points: The Current Tax Treatment of Health Plans is Fair

April 17, 2014 — Tax Reform Talking Points: Changes in Health Plan Tax Treatment Would Be Disruptive

April 17, 2014 — Tax Reform Talking Points: Health Plan Taxation Changes Could Be Counterproductive

April 17, 2014 — Tax Reform Talking Points: The Health Plan Exclusion Is Not the Cause of Spiraling Health Costs

April 17, 2014 — Tax Reform Talking Points: Caps on Health Plan Tax Exclusion Are Inequitable

March 27, 2014 — Benefits Briefing Webinar Presentation Slides: Tax Reform & Implications for Employee Benefits (Randy Hardock & Michael Hadley, Davis & Harman)

February 28, 2014 — Preliminary Summary of Employee Benefit Proposals in the Tax Reform Act Of 2014 (Courtesy of Davis & Harman LLP)

October 18, 2013 — Major Retirement Proposals That Have Surfaced in Connection with the Deficit Reduction and Tax Reform Debates (Prepared by Davis & Harman LLP)

July 18, 2013 — Council Letter to Senators Urging Support for Employer-Sponsored Retirement and Health Benefits

April 15, 2013 — Council Statement to the Pension/Retirement Tax Reform Working Group of the House Ways and Means Committee

March 22, 2013 — Council letter to Senator Burr Regarding Budget Bill Amendments 219-221 Supporting Retirement Plans and Tax Incentives

January 29, 2013 — Letters to Congress Regarding Retirement Tax Incentives

January 29, 2013 — Council Letter to Congress Regarding Tax Incentives for Retirement Plans

July 20, 2009 — Washington Post Op-Ed: The Cost of Taxing Health Benefits

June 8, 2005 — Summary of House Ways and Means Committee Hearing on Tax Reform

Official Source Documents
Council Materials

November 10, 2016 — Council President James A. Klein’s memo to members: policy priorities will need to overcome partisan conflict
June 24, 2016 — Statement on House GOP tax reform plan: Council urges continued support of employer-sponsored retirement and health benefits
June 22, 2016 — Council statement on House GOP health reform plan
February 9, 2016 — Council lauds parts of President’s retirement agenda, criticizes so-called ‘Cadillac Tax’ fix
April 15, 2015 — Successful employer-sponsored retirement plan coverage built on vital tax incentives
January 19, 2015 — President's retirement proposals send mixed message
September 23, 2014 — American Benefits Council sets course for Year 2020 with strategic plan for health, retirement policy
September 23, 2014 — American Benefits Council sets course for Year 2020 with strategic plan for health, retirement policy
September 18, 2014 — American Benefits Council to unveil long-term strategic plan at Press Club media briefing, Will set forth vision for health, retirement benefits policy in year 2020
March 21, 2014 — National Benefits Symposium to feature Governor Michael Leavitt, author Jeffrey Colvin, crisis expert Judy Smith, representatives from major national employers
February 27, 2014 — Tax policy must support employer-sponsorship of health and retirement benefits
February 26, 2014 — Retirement tax policy must support employer plan sponsorship
December 11, 2012 — Survey says: taxation of 401(k) contributions will lead to fewer plans, less retirement security
December 7, 2012 — Media briefing conference call: release of survey results showing employer reaction to taxation of 401k plans
April 17, 2012 — The first rule of retirement tax policy: do no harm
January 24, 2012 — Council available to comment on State of the Union address

October 22, 2015 — Defined Contribution/401(k) Plan Reform
October 22, 2015 — Health Care Reform (PPACA), General & Misc. Items