Stan Collender expects little movement on tax reform before 2017:
The deficit is expected to continue to fall both in nominal terms and as a percent of GDP between now and 2017. That will make it even harder for Republicans to justify a tax increase deal to their base. As the projected deficit starts to rise again after 2017, the pressure to do something about it will increase. This very conveniently will begin to happen after the 2016 presidential and congressional elections are over.
That’s when the real tax reform clock will start to run. If we give Congress some credit for the hearings, etc. that will have taken place, and if you assume that some serious internal discussions will have started within both political parties by then, the process is likely to take at least two-plus years from that point. That makes 2019 the earliest tax reform is likely to be enacted with implementation for some, but not all of the changes, starting in 2020.
The Dish 