FTA Government Relations

Here is the latest federal and state government information that directly impacts state tax administrators. This page will be updated as more information becomes available. We’ll include FTA-provided analysis and educational tools to support you!

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State Issues

• 2022 ‘State of the State’ Addresses
• State Legislation Tracker

Federal Issues

Please find included under the ‘Federal Issues’ section all recent enacted tax-related laws and relevant legislation. This information also includes supplemental resources from U.S. Treasury Department, IRS, and the Congressional Research Service (CRS).

P.L. 115-97, the Tax Cuts and Jobs Act (TCJA)

• IRS Resources for TCJA Implementation
• CRS Report: TCJA Technical Corrections

P.L. 116-136, Coronavirus Aid, Relief, and Economic Security Act (CARES Act)

• U.S. Treasury Office of the Inspector General Resources
• U.S. Treasury CARES Act Reports
• Coronavirus Relief Fund

P.L. 116-260, the Coronavirus Response and Relief Supplemental Appropriations Act of 2021 

• CRS Report: The COVID-Related Tax Relief Act of 2020 and Other COVID-Related Tax Provisions in P.L. 116-260

P.L. 117-2, the American Rescue Plan Act (ARPA)

• U.S. Treasury COVID-19 Economic Relief
• CRS Report: ARPA Tax Provisions
• Coronavirus State and Local Fiscal Recovery Funds
• Fact Sheet: The Impact of the American Rescue Plan after One Year
• State and Local Fiscal Recovery Funds: Project Highlights
• State-by-State Analysis of American Rescue Plan Tax Credits
• State and Local Recovery Funds Webinar (3.10.22)

P.L. 117-58, the Infrastructure Investment and Jobs Act (IIJA)

H.R. 5376, the Build Back Better Act (BBBA)

• 9/21/2021 Issue Memo: Build Back Better Act Markup
• 11/29/2021 Issue Memo: Build Back Better Act House Passage

Annual Federal Appropriations

• FY22 House Financial Services and General Government Spending Bill
• FY22 Senate Financial Services and General Government Spending Bill
• H.R. 2471, the Consolidated Appropriations Act, 2022
  

Tax Writing Committees

• U.S. House Committee on Ways and Means
• FTA SFR - IRS 2022 Filing Season
• U.S. Senate Committee on Finance
• Joint Committee on Taxation
• 116^th Congress - General Explanation of Enacted Tax Legislation

Upcoming Expiring Federal Tax Provisions  

In recent years, Congress has enacted temporary tax provisions to address short-term needs or respond to federal budgetary issues. Many of these expiring provisions can be found under TCJA, ARPA, and several tax breaks which had been authorized for a limited period – or ‘tax extenders.’ State departments of revenue are impacted as it may cause conformity issues and FTA government relations will work to ensure your state is best prepared for future changes.  

For a full list of expiring provisions between 2021-2031, please follow the Joint Committee on Taxation’s website here. For additional background, please review this recent report from the CRS located here.