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The hearing will take place on Wednesday, March 20, 2013, in Room 1100 of the Longworth House Office Building, immediately after a brief Subcommittee organizational meeting beginning at 1:15 PM.
Focus Of The Hearing
The hearing will focus on the Ways and Means financial products discussion draft released on January 24, 2013. For purposes of this hearing, the Subcommittee is interested in comments and analysis relating to the basic architecture of the draft proposals including, in particular, the scope of the proposal to generally require derivatives to be marked to market for tax purposes, the practical effects of the proposal to simplify the business hedging tax rules, and the operation of the debt instrument proposals relating to market discount and debt restructurings. The hearing also will review the other proposals in the draft relating to the wash sale rules and the determination of gains and losses on sales of securities.
Chairman Tiberi Announces Hearing on Ways and Means Financial Products Tax Reform Discussion Draft