September 23, 2024 Five tax issues to watch heading into 2025 Tax policy has been a focal point of the 2024 elections and will be a legislative priority in 2025. A new EY publication, “Five tax issues to watch heading into 2025,” explains the candidates’ positions on individual, corporate and international tax policies that may shape tax legislation in 2025. Specifically, it highlights where the candidates’ positions converge and diverge on the corporate income tax rate, potential sources of revenue for tax legislation, expiring provisions of the Tax Cuts and Jobs Act, tariffs, and international tax issues. It also breaks down how the tax policy debate and legislative process might play out under different political scenarios. | ||||