Explanation Of Document Types


General explanations of revenue laws enacted by Congress

Expiring provisions

Lists and other documents related to tax provisions that expire or otherwise terminate

Hearing Documents

Hearing pamphlets containing relevant background information for public hearings called by Congressional Committees or Subcommittees. Can include:

  • Descriptions of present law
  • Descriptions of proposals
  • Discussions of policy issues and relevant data

Macroeconomic analysis

Analysis of the macroeconomic consequences of proposed modifications to tax law.

  • Analysis of legislation moving in the House or the Senate, or
  • Analysis of hypothetical tax law changes

Explanations of macroeconomic models or methodology

Mark Up Documents

Descriptions of legislative proposals considered by the House Committee on Ways & Means or the Senate Committee on Finance

Revenue estimates and other economic analysis made available for the committee markup session.

Other/Not elsewhere classified. This catchall category includes:

  • Explanations of economic modeling
  • Annual overview of the Federal tax system
  • Annual IRS return disclosure report
  • Special studies of various tax issues
  • Certain other publications that do not fit neatly into the other categories

President's Budgets

Descriptions, analyses, and revenue estimates of the President's fiscal year budget proposals

Revenue Estimates

Estimated revenue effects of tax legislation

  • Tables of estimates, distributional analysis, and other economic analysis released as part of a House Committee on Ways & Means and the Senate Committee on Finance legislative markup.
  • Tables of estimates released as part of consideration of tax legislation by the House of Representatives or the Senate.

Explanations of revenue estimating models or methodology

Tax Expenditures

Analyses of federal income tax expenditures (revenue losses from special exclusions, exemptions, deductions, credits, preferential rates, etc.)

A report generally is published annually as required by the Congressional Budget and Impoundment Control Act of 1974

Technical Explanations

Explanations of tax legislation considered by Congress