Tax Policy Considerations for a New Era
Gain Clarity on Complex Tax Issues, From Virtual Currency to Federal and State-Level Reform
Welcome to the 21st Century Taxation Website and Blog
I’m Annette Nellen, a tax professor in the College of Business at San Jose State University. For many years, I have focused my research, writings, and presentations on tax policy and reform at the federal, multistate, and California levels. I have written several papers on various aspects of tax policy and reform with the hopes of helping to promote serious discussion of how tax systems can be modernized and reformed to follow the principles of good tax policy and reflect how we live and do business today. This website has links to my articles and reports, as well as my blog on tax policy and reform—the 21st Century Taxation Blog.
To easily navigate this website, please see the Index / Navigation section at the bottom of this page.
November Highlights
- Track changes for some OBBB changes
(§§36B, 45S, 68, 163(h), 163(j), 170, 199A, 460(e), 461(l), and 1202) - Suggestions for improving tax systems (2/2/25)
- Links to two short articles on improving CA's tax system
- Small business simplification ideas
- Observations on Inflation Reduction Act + track changes and text for §§25C, 25D, 25E, 30C, 30D, 41, 45W, 179D, and 53
- 3 Questions to Ask When Congress Wants to Change Your Taxes, Barron's op-ed
- How about April 30th as Celebrating Taxpayers Day?
- Track Changes of a Few Reformed Provisions of TCJA, including the 1944 law referenced in the $10K SALT cap change (sec. 164)
Where I'm Speaking
- Monthly Tax Update, CCH CPELink webinar 11/21, 12/29, 1/28, 2/26 - each month focuses on the most current updates and includes law changes and IRS guidance and planning and due diligence consideration.
- Hot Tax Topics at Year End for 2025 - CPELink webinar on 12/3/25
- OBBBA Deductions for Individuals - CPELink webinar on 1/8/26
- CalCPA's Titans of Tax Annual Tax Updates start 11/24
- Hot Tax Topics at Year End for 2025, CCH CPELink webinar on 12/3
- MST & Tax Practice Certificate Classes at San Jose State University
Please contact me if you're looking for a presenter on conducting tax research, fundamentals of accounting methods, tax reform, tax policy, the gig and sharing economy, digital asset reporting, trends and tax relevance, hot tax topics, or state tax reform. Lawmakers and legislative staff: I'm also available to testify on federal and state tax policy matters and have years of experience doing so.
I am a CPA and attorney with active licenses in the state of California.
I'm available to render professional services in reviewing and explaining financial statements and tax returns, assisting in developing business plans to improve profits, assisting with setting up and understanding records needed for tax return prep and planning, and providing expert testimony for tax matters.
Tax Policy and Tax Reform Ideas
Tax Policy and Tax Reform Ideas
Other Tax Topics of Interest
Please notify me of any issues with links or navigation.
