[20201023]IN11522_即将出台的税收政策：第117届国会的潜在税收政策问题.pdf

CRS INSIGHT Prepared for Members and Committees of Congress INSIGHTINSIGHTi i Tax Policy on the Horizon: Potential Tax Policy Issues in the 117th Congress October 23, 2020 What tax policy issues will be at the forefront early in the 117th Congress depends, in part, on what actions are or are not taken late in the 116th Congress. Policy issues being discussed towards the end of 2020 that could carry forward into 2021 include additional tax policy measures addressing the COVID-19 pandemic and the extension of tax provisions expiring at the end of 2020. This Insight highlights some of the tax policy issues that may arise in the first session of the 117th Congress (in 2021) and perhaps beyond. Tax Policy Relief Related to COVID-19 The 116th Congress has already passed legislation providing tax relief in response to the ongoing COVID-19 pandemic and related economic recession. Congress is currently debating whether additional federal financial support is needed, and what form that support should take. Much of the existing support has expired or is scheduled to expire at the end of 2020. For example, the 2020 recovery rebates were direct payments to individuals nominally structured as cr