JCT Publications 1998

To order any of these publications, call (202) 225-2647 or send an e-mail to jctpublications@mail.house.gov. Please provide your name and address and specify the publication(s) desired by JCS or JCX number.

JCS-7-98 (December 14, 1998)
Estimates of Federal Tax Expenditures for Fiscal Years 1999-2003
JCS-6-98 - Errata (November 24, 1998)
General Explanation of Tax Legislation Enacted in 1998's Errata
JCS-6-98 (November 24, 1998)
General Explanation of Tax Legislation Enacted in 1998
JCX-75-98 (November 19, 1998)
Summary of Revenue Provisions Contained in Legislation Enacted During the 105th Congress
JCX-74-98 (October 20, 1998)
Summary of Expiring Tax and Trade Provisions and Other Revenue Provisions Contained in the Conference Agreement on H.R. 4328, the "Omnibus Consolid...
JCX-73-98 (October 20, 1998)
Estimated Budget Effects of Tax and Trade Provisions of H.R. 4328, the "Omnibus Consolidated and Emergency Supplemental Appropriations Act, 1999"
JCX-72-98 (October 13, 1998)
Estimated Budget Effects of H.R. 4738, As Passed by the House of Representatives on October 12, 1998
JCX-71-98R (October 10, 1998)
Estimated Revenue Effects of S. 2622, the "Tax Relief Extension Act of 1998"
JCX-70R-98 (October 10, 1998)
Description of Provisions in S. 2622, The Tax Relief Extension Act of 1998
JCX-69-98 (October 09, 1998)
Description of an Amendment in the Nature of a Substitute to the Provisions in H.R. 4738, Scheduled for a Markup by the House Committee on Ways and...
JCX-68-98R (October 09, 1998)
Estimated Revenue Effects of H.R. 4738, Scheduled for Markup by the Committee on Ways and Means on October 9, 1998
JCX-67-98 (October 09, 1998)
Description of Tax Technical Corrections Contained in H.R. 4738, Scheduled for Markup before the House Committee on Ways and Means on October 9, 19...
JCX-66-98 (October 09, 1998)
Description of Provisions in H.R. 4738, Scheduled for Markup before the House Committee on Ways and Means on October 9, 1998
JCX-65-98 (September 17, 1998)
Estimated Budget Effects of an Amendment in the Nature of a Substitute to the Provisions Contained in H.R. 4579, the "Taxpayer Relief Act of 1998"
JCX-64-98 (September 17, 1998)
Description of an Amendment in the Nature of a Substitute to the Provisions Contained in H.R. 4579, the "Taxpayer Relief Act of 1998", Scheduled fo...
JCX-63-98 (September 15, 1998)
Distributional Effects of the "Taxpayer Relief Act of 1998"
JCX-62-98 (September 15, 1998)
Estimated Budget Effects of the "Taxpayer Relief Act of 1998"
JCX-61-98 (September 15, 1998)
Description of Tax Technical Corrections in the "Taxpayer Relief Act of 1998", Scheduled for a Markup by the House Committee on Ways and Means on S...
JCX-60-98 (September 15, 1998)
Description of Major Provisions Contained in the "Taxpayer Relief Act of 1998", Scheduled for a Markup by the House Committee on Ways and Means on ...
JCX-59-98 (July 31, 1998)
Background and Present Law Relating to Funding Mechanisms of the "E-Rate" Telecommunications Program, Scheduled for a Public Hearing before the Sub...
JCX-58-98 (July 24, 1998)
Description of S. 442, the "Internet Tax Freedom Act," and a Proposed Chairman's Amendment in the Nature of a Substitute, Scheduled for Markup by t...
JCX-57-98 (July 24, 1998)
Estimated Budget Effects of Medical Savings Account Provisions and Revenue Offset Provisions in H.R. 4250, the "Patient Protection Act of 1998"
JCX-56-98 (July 23, 1998)
escription of Revenue Offsets for Medical Savings Account Provisions Contained in H.R. 4250, the "Patient Protection Act of 1998"
JCX-55-98 (July 20, 1998)
Estimated Budget Effects of Revenue and Trade Provisions to be Considered in Connection with a Markup of Trade Matters Scheduled for Markup by the ...
JCX-54-98 (July 20, 1998)
Description of Revenue Provisions to be Considered in Connection with a Markup of Trade Matters, Scheduled for Markup by the Senate Committee on Fi...
JCX-52-98 (June 24, 1998)
Description of Revenue and Social Security Provisions Included in the Chairman's Amendment in the Nature of a Substitute to H.R. 3249, the "Federal...
JCX-51-98 (June 24, 1998)
Estimated Budget Effects of the Conference Agreement Relating to H.R. 2676, the "Internal Revenue Service Restructuring and Reform Act of 1998"
JCX-50-98R (June 24, 1998)
Summary of the Conference Agreement on H.R. 2676, the Internal Revenue Service Restructuring and Reform Act of 1998
JCX-49-98 (June 22, 1998)
Description of Possible Proposals to Reduce Tax Complexity for Small Business, Scheduled for a public hearing before the Subcommittee on Oversight ...
JCX-48-98 (June 22, 1998)
Description of Possible Proposals Relating to the Individual Alternative Minimum Tax ("AMT), Scheduled for a public hearing before the Subcommittee...
JCX-47-98 (June 16, 1998)
Disclosure Report for Public Inspection Pursuant to Internal Revenue Code Section 6103(p)(3)(C) for Calendar Year 1997, Prepared by the Internal Re...
x-46-98.htm (June 16, 1998)
Estimated Budget Effects of the Conference Agreement on the Revenue Provisions of H.R. 2646
JCX-45-98 (June 03, 1998)
Description and Analysis of Revenue-Related Provisions of S. 1415 Relating to National Tobacco Policy as Modified by the Manager's Amendment
JCX-44-98 (May 28, 1998)
Comparison of the Estimated Budget Effects of H.R. 2676, the "Internal Revenue Service Restructuring and Reform Act of 1988," as passed by the Hous...
JCX-43-98 (May 22, 1998)
Estimated Budget Effects of the Conference Agreement Relating to the Transportation Revenue and Trust Fund Provisions of H.R. 2400 (Title IX)
JCX-42-98 (May 20, 1998)
Estimated Revenue Effects of H.R. 2676, the "IRS Restructuring and Reform Act of 1998," as Passed by the Senate on May 7, 1998
JCX-41-98 (May 18, 1998)
Distributional Effects of an Amendment to S. 1415 as Reported by the Senate Committee on Finance
JCX-40-98 (May 18, 1998)
Distributional Effects of S. 1415, as Reported by the Senate Committee on Commerce, Science, and Transportation
JCX-39-98 (May 18, 1998)
Comparison of Tax Technical Corrections Contained in H.R. 2676 as Passed by the House and the Senate
JCS-5-98 (May 18, 1998)
Comparison of Provisions of H.R. 2676 Relating to IRS Restructuring and Reform as Passed by the House and the Senate
JCX-38-98 (May 14, 1998)
Estimated Revenue Effects of an Amendment to S. 1415, as agreed to by the Senate Committee on Finance on May 14, 1998
JCX-37-98 (May 14, 1998)
Errata - Description of Present Law and Proposals Relating to Tobacco Tax and Trust Fund and Other Provisions, Scheduled for consideration by the S...
JCX-36-98 (May 14, 1998)
Estimated Revenue Effects of a Chairman's Mark for Senate Finance Committee Markup of S. 1415 on May 14, 1998
JCX-35-98 (May 14, 1998)
Description of Present Law and Proposals Relating to Tobacco Tax and Trust Fund and Other Provisions, Scheduled for consideration by the Senate Com...
JCX-34-98 (May 11, 1998)
Comparison of the Estimated Budget Effects of the Revenue Provisions of H.R. 2646, as Passed by the House and the Senate
JCX-33-98 (May 11, 1998)
Comparison of Revenue Provisions of H.R. 2646 Relating to Certain Education Savings Tax Incentives as Passed by the House and the Senate
JCX-32-98 (May 05, 1998)
Estimated Revenue Effects of H.R. 2676, the "Internal Revenue Service Restructuring and Reform Act of 1998," as reported by the Senate Committee on...
JCX-31-98 (May 05, 1998)
Description of Roth Financing Amendment to the "Internal Revenue Service Restructuring and Reform Act of 1998" as reported by the Senate Committee ...
JCX-30-98 (May 04, 1998)
Overview of Present-Law Rules Relating to Qualified Pension Plans
JCX-29-98 (May 04, 1998)
Estimated Budget Effect of S. 1133, the "Parent and Student Savings Account PLUS Act," as passed by the Senate on April 23, 1998
JCX-28-98 (April 27, 1998)
Comparison of the Estimated Budget Effects of Transportation Revenue and Related Provisions of H.R. 2400, as passed by the House and the Senate
JCX-27-98 (April 27, 1998)
Comparison of Transportation Revenue and Related Provisions of H.R. 2400, as passed by the House and the Senate
JCX-26-98 (April 22, 1998)
Present Law and Background on Federal Tax Provisions Relating to Health Care, Scheduled for a Public Hearing before the Subcommittee on Oversight o...
JCX-25-98 (April 01, 1998)
Estimated Revenue Effects of Reform and Restructuring of the Internal Revenue Service as Ordered to be Reported by the Senate Committee on Finance ...
JCX-24-98 (March 31, 1998)
Description of Accepted Amendments to Senate Finance Committee Chairman's Mark Relating to Reform and Restructuring of the Internal Revenue Service...
JCX-23-98 (March 31, 1998)
Description of Additional Modifications to Senate Finance Committee Chairman's Mark Relating to Reform and Restructuring of the Internal Revenue Se...
JCX-22-98 (March 31, 1998)
Estimated Revenue Effects of the Senate Finance Committee Chairman's Mark, with Modifications, Relating to Reform and Restructuring of the Internal...
JCX-21-98 (March 31, 1998)
Description of Modifications to Senate Finance Committee Chairman's Mark Relating to Reform and Restructuring of the Internal Revenue Service and T...
JCX-20-98 (March 30, 1998)
Estimated Revenue Effects of the Senate Finance Committee Chairman's Mark Relating to Reform and Restructuring of the Internal Revenue Service (Fis...
JCX-19-98 (March 27, 1998)
Estimated Revenue Effects of the Senate Finance Committee Chairman's Mark Relating to Reform and Restructuring of the Internal Revenue Service (Fis...
JCX-18-98 (March 26, 1998)
Description of Senate Finance Committee Chairman's Mark of Tax Technical Corrections Provisions
JCX-17-98 (March 26, 1998)
Description of Senate Finance Committee Chairman's Mark Relating to Reform and Restructuring of the Internal Revenue Service
JCX-16-98 (March 26, 1998)
Estimated Budget Effects of a Chairman's Amendment Relating to an Extension of Highway Trust Fund Excise Taxes and Related Trust Fund Provisions (R...
JCX-15R-98 (March 25, 1998)
Chairman's Amendment Relating to Extension of Highway Trust Fund Excise Taxes and Related Trust Fund Provisions (Revenue Title to H.R. 2400), Sched...
JCS-4-98 (February 25, 1998)
Description of Revenue Provisions Contained in the President's Fiscal Year 1999 Budget Proposal
JCX-13-98 (February 23, 1998)
Estimated Revenue Effects of a Chairman's Amendment in the Nature of a Substitute to H.R. 1432, the "African Growth and Opportunity Act"
JCX-12-98 (February 23, 1998)
Description of Revenue Provision in Chairman's Amendment in the Nature of a Substitute to H.R. 1432, the "African Growth and Opportunity Act", Sche...
JCX-11-98 (February 11, 1998)
Present Law and Background Relating to Tax Incentives for Savings, Scheduled for a Public Hearing before the House Committee on Ways and Means on F...
JCX-10-98 (February 10, 1998)
Estimated Revenue Effects of a Revised Chairman's Mark with Modifications of an Amendment in the Nature of a Substitute to S. 1133, the "Parent and...
JCX-9-98 (February 10, 1998)
Description of Revised Modifications to Chairman's Mark of an Amendment to S. 1133 ("Parent and Student Savings Account Plus Act"), Scheduled for M...
JCX-8-98 (February 10, 1998)
Estimated Revenue Effects of Chairman's Mark with Modifications of an Amendment in the Nature of a Substitute to S. 1133, the "Parent and Student S...
JCX-7-98 (February 10, 1998)
Description of Modifications to Chairman's Mark of an Amendment to S. 1133 ("Parent and Student Savings Account Plus Act"), Scheduled for Markup by...
JCX-6-98 (February 09, 1998)
Present Law and Background Relating to Tax Treatment of "Innocent Spouses", Scheduled for a Public Hearing before the Senate Committee on Finance o...
JCX-5-98 (February 06, 1998)
Description of Chairman's Mark of an Amendment to S. 1133 ("Parent and Student Savings Account Plus Act"), Scheduled for Markup by the Senate Commi...
JCX-4-98 (February 06, 1998)
Present Law and Background Relating to Taxation of Capital Gains, Scheduled for a Public Hearing before the House Committee on Ways and Means on Fe...
JCX-3-98 (February 03, 1998)
Present Law and Issues Relating to the Individual Alternative Minimum Tax ("AMT"), Scheduled for a Hearing before the House Committee on Ways and M...
JCS-3-98 (February 03, 1998)
Present Law And Analysis Relating To Individual Effective Marginal Tax Rates, Scheduled for a Public Hearing by the House Committee on Ways and Mea...
JCS-1-98 (February 03, 1998)
Description And Analysis Of Proposals Relating To The Recommendations Of The National Commission On Restructuring The Internal Revenue Service, S. ...
JCS-2-98 (January 30, 1998)
Tax Amnesty
JCX-2-98 (January 27, 1998)
Present Law and Background Relating to Estate and Gift Taxes, Scheduled for a Public Hearing before the House Committee on Ways and Means on Januar...
JCX-1-98 (January 27, 1998)
Present Law and Background Relating to Proposals to Reduce the Marriage Tax Penalty, Scheduled for a Public Hearing before the House Committee on W...

 

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