Before the year is out, taxpayers can rest assured that changes to the tax scenario once again will occur .. but when the changes actually will happen is unknown at this time.

Nevertheless, the latest and greatest news from the Washington tax arena is that the 106th Congress, again, will consider, among others, changes in individual taxation, the marriage-penalty tax, capital gains and estate taxation once President Clinton vetoes the $792 billion 10-year tax cut Congress previously approved.

Among other provisions, many taxpayers may lose the child and education credits due to the alternative minimum tax, but one factor overshadowing this effort is the fact that the temporary solution enacted by Congress last year has now expired.

Final changes in the 1999 tax bill also hinge on the next presidential campaign, since it is reported that Congress does not want the AMT to hinder the tax credit or influence voters.