The international tax society has witnessed the major US tax reform over the last two years, and is anxiously anticipating any upcoming directions in light of the presidential election. As the world's largest economy, the US tax policy has broad impacts to the rest of the world, including Asia Pacific. This session will update viewers on tax policy developments in Congress ahead of the upcoming US presidential election. Participants will gain the knowledge needed to anticipate future US tax changes that may affect their business decisions.(Live presentation was aired on 28 October 2020)