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ICI Viewpoints

ETF Tax Treatment Supports Fairness, Efficiency, and Long-Term Investing

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Exchange-traded funds have transformed how millions of Americans invest, offering accessible, low-cost, and efficient options for building long-term financial security. Preserving key features of ETFs, including their tax treatment, is essential to expanding participation and supporting long-term investing.

Current ETF tax treatment protects long-term investors from tax bills triggered by other shareholders’ trading decisions. Section 852(b)(6) is a long-standing tax rule that supports fairness...

ETFs Are Working for Investors Exchange-traded funds have transformed investing for millions of Americans. They have helped make diversified portfolios more accessible, more affordable, and more...

How In-Kind Redemptions Work Imagine an ETF owns shares of many different companies. When a large investor redeems shares the ETF can respond in two ways: Sell holdings for cash: The ETF sells some...

Exchange-traded funds have transformed investing for millions of Americans. If policymakers want more Americans to start investing early, stay invested, and build long-term financial security, they should preserve the features that make ETFs accessible, affordable, and efficient. That includes preserving ETF tax treatment.

Committee

Tax Advisory Committee

The Tax Advisory Committee deals with legislative, regulatory, and compliance issues (in federal, state, and international contexts) affecting the taxation of investment companies and their shareholders.
Committee

Tax Committee

The Tax Committee deals with legislative, regulatory, and compliance issues (in federal, state, and international contexts) affecting the taxation of investment companies and their shareholders.
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Comment Letter

ICI Comment Letter on Excise Tax Form 8613

The Investment Company Institute submitted a letter to the Internal Revenue Service on Form 8613, the excise tax return for regulated investment companies, in response to the IRS's request for comments. Read more in the comment letter.

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News Release

ICI Applauds Passage of the ‘Big Beautiful Bill’

Washington, DC; July 3, 2025—Today, Investment Company Institute (ICI) President and CEO Eric Pan released the following statement on the passage of the One Big Beautiful Bill Act. “The One Big Beautiful Bill Act reflects a strong recognition of the importance of long-term saving...