As I stepped into my role as Chair of the AICPA Tax Executive Committee a year ago, I knew it would be a period of rapid change, intense legislative activity, and extraordinary demands on tax practitioners. What I didn’t yet know was just how proud I would be of the Tax Practice & Ethics (TPE) and Tax Policy & Advocacy (TPA) teams — and of our volunteer community — during the past year.
Together, we navigated one of the most transformative periods in recent tax history, and we demonstrated just how strong our voices are as members of the AICPA. I’m delighted to highlight just a few of the many achievements our teams delivered since May 2025.
Advocacy that made a real difference
The AICPA Tax Division’s Tax Executive Committee and its network of 14 committees, technical resource panels, and multiple task forces delivered another highly productive year in 2025 — achieving more than 40 meaningful tax advocacy wins and issuing over 68 comment letters, reflecting strong engagement and impact across the tax policy landscape. Highlights include:
Major wins
Passage of the Filing Relief for Natural Disasters Act (H.R. 517) — a long-advocated priority ensuring consistent, timely disaster relief
Passage of the IRS Math and Taxpayer Help Act (H.R. 998) — requiring clear explanations on math error notices
Critical comment letters & testimony
In 2025 and 2026, the AICPA submitted impactful comment letters and testimony on:
H.R. 1, P.L. 119-21, the law known as the One Big Beautiful Bill Act (OBBBA), and opposing its passthrough entity tax (PTET), and covering its international, R&E, and tip/overtime provisions, as well as implementation issues with the Trump Accounts and limitation on itemized deductions provisions.
Circular 230 proposed changes
IRS modernization, procedures, and systemic issues
Sec. 174A implementation
Form 706 and estate/trust filing issues
Domestic and international partnership sourcing rules
OECD Pillar 2 issues
SECURE 2.0 implementation
IRS electronic payment system issues
Government shutdown contingency planning
Our efforts influenced agency guidance, public statements, legislative revisions, and the broader national conversation about taxpayer fairness and administrative efficiency.
Responding to change: Member resources that meet the moment
The summer of 2025 brought seismic shifts in tax law with the passage of H.R. 1 and our teams moved with remarkable speed. Since May 2025, members received AICPA Tax Odyssey podcast updates and:
Fresh comparison charts, an effective‑date timeline, FAQs, and a client letter template
Trump (Sec. 530A) Accounts: Features and Planning Opportunities in-depth guide (along with a preview + visiWealth visual)
A comprehensive H.R. 1 tax provision summary & insights guide, created to deliver clarity during the most significant reform since the TCJA
These and many additional resources are brought together on the Planning after tax changes resource hub, including the H.R. 1 Guidance and Resource Library, which consolidates Treasury and IRS guidance alongside related AICPA resources. Together, they quickly became essential tools for firms making real-time decisions with their clients.
We focused on delivering high-value learning tied directly to H.R. 1, recognizing the need for practical, timely insight as developments continued to unfold. A cornerstone of that effort was the H.R. 1 Master Class series — a special, curated webcast program consisting of 8 separate webcasts (available in bundled options as well) designed to help tax professionals quickly understand and apply complex tax changes. That commitment continues with Master Class Plus webcast sessions, designed specifically to provide concise, timely updates as new IRS and Treasury guidance continues to drop.
We also expanded our international, tariff, and digital asset resource libraries, releasing new one pagers, FAQs, and planning tools to help CPAs manage an increasingly global and technologically complex environment. Of note is the Digital Asset Tax Framework, a Tax Section comprehensive tool for understanding the tax implications of digital assets. An excerpt is also available for preview.
Education and engagement: A year of record participation
Since May of 2025, thousands of practitioners joined our educational offerings:
Flagship webcast series
Spring, Summer, Fall and Winter Tax Rewind sessions
Tax Practice Quarterly (TPQ) episodes featuring innovation, future focused practice management, and ethics
Archives of these core webcast series are available for up to one year afterwards for Tax Section members
Additional webcasts
A Special Edition Town Hall breaking down enacted H.R. 1 provisions — attracting more than 18,000 attendees
Rebroadcasts of key 2025 ENGAGE Conference and National Tax Conference sessions were made available for CPE credit
Niche webcast topics on OECD and best practices for communication with the IRS were covered
An additional Washington Tax Brief webcast with IRS speakers
Tax Section Odyssey Podcast
Over the past year, episodes explored topics including:
Disaster tax relief
Tariff implications for CPAs
Digital asset reporting
PTET SALT deduction developments
Social Security planning
IRS updates during the shutdown
Tax planning under newly enacted legislation
Our podcast continues to serve as an accessible bridge between technical developments and practical insights.
Reimagining Your Tax Practice
Monthly roundtable sessions — covering everything from tax season triage and mental health to M&A and EOS implementation — gave practitioners a place to learn, connect, and recharge.
Going digital: Supporting CPAs through the electronic payment shift
As the IRS accelerates its transition to fully electronic payments under Executive Order (EO) 14247, our team has been hard at work developing clear, timely resources to help practitioners and their clients navigate the shift with confidence.
From comprehensive explainers like the IRS Payment Modernization: Sending and Receiving Funds Electronically to downloadable tools about different electronic payment options, client‑facing alerts and a visual step-through for practitioners to give their clients to show how to use the IRS Direct Pay, we’re equipping CPAs with practical tools that break down what’s changing, what remains the same, and how to prepare clients for a more secure, efficient, and digital payment landscape.
50 states. One destination. A smarter way to navigate state and local tax (SALT)
The SALT Roadmap was completely redesigned into a centralized directory of structured state and local tax pages — covering all 50 states + D.C. in one destination.
Each state page delivers essential tax information, including income, franchise, sales/use, and business taxes, filing deadlines, CPA society contacts and direct access to state tax forms.
Disaster relief: Supporting CPAs when it matters most
From the severe storms across multiple states to the aftermath of Hurricane Helene, our teams continued to provide resources and news via the Disaster Relief Resource Center, and update resources such as:
We developed resources related to the newly enacted state-triggered disaster relief, including a concise flyer explaining the two‑step state‑trigger process and a governor letter template to help state CPA societies assist their states in requesting federal tax filing and payment relief under Sec. 7508A(c).
We also released a practitioner focused disaster primer, videos, and planning tools — recognizing the critical role CPAs play in recovery and resilience for their communities.
IRS monitoring and practitioner support during turbulent times
The past year brought significant IRS operational challenges — including restructuring, reinstatements, and an extended government shutdown.
We launched the IRS Practice & Procedure hub, a central resource for handling notices, accounts, and compliance questions, and a webpage dedicated to Navigating the government shutdown.
Additionally, during the busiest times for CPAs, the Tax Season Resource Center continues to be a place to bookmark for news and tools that CPAs need.
These efforts ensured practitioners had clarity at a time when clarity was hard to come by.
Celebrating the profession: National Tax Conference at 50
In November 2025, we celebrated the 50th National Tax Conference — a milestone that honored our profession’s past while looking toward its future. Thought provoking panels, expert dialogue, and recognition of distinguished volunteers showcased the deep expertise and commitment that define our community.
At the conference, the AICPA recognized two prominent Tax Division volunteer members. Arthur Auerbach, CPA, CGMA, was presented with the Arthur J. Dixon Memorial Award, and Cory Perry, CPA, received the Jonathan Horn Distinguished Service Award.
We look forward to seeing many members at the 2026 Engage conference this June 2026.
Engage365 launch: A new era of tax community connection
The AICPA has officially launched Engage365, a members‑only platform designed to strengthen professional connection and collaboration across the profession. As part of the rollout, two dedicated tax communities — Individuals & Small Businesses and Corporate & International — are now live, giving practitioners a central place to exchange insights, ask questions, share resources, and build meaningful peer networks.
Looking ahead
As I reflect on the past year, I’m struck by the extraordinary partnership between volunteers, staff and practitioners across the country and how our united voices have helped affect change. We have embraced change, supported one another, and upheld the profession with resilience and optimism.
Our work continues in the 2026-2027 volunteer year. As we enter the second year of my tenure as the Chair of the Tax Executive Committee, we will maintain focus on modernization, simplification, quality guidance and member support — ensuring CPAs remain relevant and represented in tax policy considerations, equipped, informed and empowered.
I want to thank all my fellow CPAs and all the dedicated AICPA staff members for your passion, your leadership and your unwavering dedication to public interest.
Keep up the good work!!
— Cheri Freeh, CPA, CGMA Chair, AICPA Tax Executive Committee