‘We’re still the thinkers’ — a reminder for tax pros in the AI era

In her professional career, Annette Nellen, Esq., CPA, CGMA, cannot recall a time when there was more misinformation in the realm of taxes than today, as practitioners wade through H.R. 1, P.L. 119-21, commonly known as the One Big Beautiful Bill Act.

She believes an overreliance on artificial intelligence tools in analyzing the budget law is one reason.

“You still have to review it,” said Nellen, a past chair of the AICPA Tax Executive Committee. “These AI tools — they’re tools. We're still the thinkers. We’re the responsible party involved here.”

In this JofA podcast episode, Nellen mentioned several provisions of note in H.R. 1, including those where guidance is still needed. She also mentioned the value of the National Tax Conference in November — where new tax provisions will be a central topic in sessions and individual conversations.

What you’ll learn from this episode:

• · Some previously temporary tax provisions that are now permanent.
• · New tax provisions of note to Nellen.
• · A selection of provisions for which guidance or technical corrections may be needed.
• · IRS rulings and tax-related court cases Nellen has been following.
• · The response of one website creator when Nellen told the creator that some dot-gov sites are not properly updated.