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With major federal and state tax developments unfolding throughout 2026, practitioners face a rapidly shifting landscape heading into year‑end and the 2027 filing season. This course provides a comprehensive, forward‑looking overview of the hottest tax topics impacting planning, compliance, and advisory services. Participants will explore key legislative proposals from the 119th Congress, developments under the OBBBA, the future of expiring provisions, and the growing influence of GenAI and emerging technologies on tax workflows.
The program also highlights state tax trends, practice management opportunities, and proactive strategies for navigating new regulatory and judicial developments.
Who Should Attend
This course is ideal for professionals seeking timely, actionable insights to guide year‑end tax planning and prepare for upcoming changes in 2027.
Topics Covered
- Status of major legislative proposals before the 119th Congress
- Updates on OBBBA implementation and enforcement
- Analysis of expiring federal provisions and potential renewal pathways
- The role of emerging technology—especially GenAI—in shaping tax practice
- Key federal and state practice issues and opportunities for 2027
- State tax landscape and significant developments to watch
Learning Objectives
- Identify major tax issues and developments shaping year‑end planning for 2026 and the year ahead
- Evaluate federal and state legislative trends—including those of the 119th Congress—with implications for tax practice
- Analyze emerging technologies, including GenAI, and their role in modernizing tax workflows and client service
- Recognize key expiring provisions and determine their potential impact on taxpayer strategies
- Apply forward‑looking insights to strengthen planning, compliance, and practice management for 2027
Level
Update
Instructional Method
Group: Internet-based
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
Basic understanding of tax preparation.
Advance Preparation
None
Instructor
Annette Nellen
Annette Nellen, CPA, CGMA, Esq., is a professor at San Jose State University. Her courses include tax research, taxation of property transactions, taxation for accounting majors, and financial accounting.
Annette chairs the AICPA Digital Asset Tax Task Force and is a member of the AICPA SALT Committee. She formerly served on the AICPA Tax Executive Committee, including 2 ½ years as chair. In 2023 she was appointed to the IRS Advisory Council (IRSAC) and served as the IRSAC chair for 2024 and was reappointed for a 4th year. Annette is the recipient of the 2013 Arthur J. Dixon Memorial Award given by the Tax Division of the AICPA, the highest award given by the accounting profession in the area of taxation. In June 2023, she was awarded the Sid Kess Award for Excellence in Continuing Education. She is the recipient of the 2026 CalCPA Distinguished Service Award. Annette was named one of the Top 100 Most Influential People in Accounting for 2024 and 2025 by Accounting Today.
Annette is a regular contributor to Tax Notes State, and is the author of Bloomberg Tax Portfolio #533, Amortization of Intangibles. She is co-author and co-editor of four tax textbooks from Cengage. Annette has testified before the House Ways & Means Committee, Senate Finance Committee, California Assembly Revenue & Taxation Committee, and tax reform commissions and committees on various aspects of federal and state tax reform. She maintains the 21st Century Taxation website and blog (www.21stcenturytaxation.com). Prior to joining SJSU in 1990, Annette was with EY and the IRS.