CCH has released a new tax briefing offering insights and analysis to assist tax practitioners and their clients with year-end tax planning.

The new CCH Tax Briefing: 2013 Year-End Tax Planning explores some of the 2013 year-end planning opportunities that are available to taxpayers, especially as a result of provisions that are new for this year and those that, at the moment, are scheduled to expire after this year.

“In addition to changes coming from the American Taxpayer Relief Act of 2012 (ATRA), the Patient Protection and Affordable Care Act of 2010 (Affordable Care Act) as well as new tax rules applying to same-sex married couples, there are other variables that could also impact the upcoming tax season,” said CCH principal federal tax analyst Mark Luscombe in a statement.

A range of other CCH Tax Briefings covering significant recent developments is also available by visiting

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