Publications on Tax Expenditures

Each year the Joint Committee Staff publishes a report on Tax Expenditures for the House Committee on Ways and Means and the Senate Committee on Finance. The report also is submitted to the House and Senate Committees on Budget. Each report contains a discussion of the concept of tax expenditures, identification of new tax expenditures enacted into law, a general explanation on how the Staff measures tax expenditures, estimates of tax expenditures, and distributions of selected individual tax expenditures by income class.

In general, tax expenditures include any reductions in income tax liabilities that result from special tax provisions or regulations that provide tax benefits to particular taxpayers. Importantly, a tax expenditure estimate is not the same as a revenue estimate. Unlike revenue estimates, tax expenditure estimates do not incorporate any behavioral response of taxpayers or changes in the timing of tax payments.

JCS-1-13 (February 01, 2013)
Estimates Of Federal Tax Expenditures For Fiscal Years 2012-2017
JCS-1-12 (January 17, 2012)
Estimates Of Federal Tax Expenditures For Fiscal Years 2011-2015
JCX-47-11 (September 20, 2011)
Present Law And Analysis Of Energy-Related Tax Expenditures And Description Of The Revenue Provisions Contained In H.R. 1380, The New Alternative Transportation To Give Americans Solutions Act of 2011
JCX-15-11 (March 09, 2011)
Background Information On Tax Expenditure Analysis And Historical Survey Of Tax Expenditure Estimates
JCS-3-10 (December 21, 2010)
Estimates Of Federal Tax Expenditures For Fiscal Years 2010-2014
JCS-1-10 (January 11, 2010)
Estimates Of Federal Tax Expenditures For Fiscal Years 2009-2013
JCX-25-09R (April 21, 2009)
Tax Expenditures For Energy Production And Conservation
JCS-2-08 (October 31, 2008)
Estimates Of Federal Tax Expenditures For Fiscal Years 2008-2012
JCX-66a-08 (July 30, 2008)
Summary of Testimony for Senate Finance Committee Hearing: "Health Benefits in the Tax Code: The Right Incentives" July 31, 2008
JCX-66-08 (July 30, 2008)
Tax Expenditures for Health Care
JCX-37-08 (May 12, 2008)
A Reconsideration Of Tax Expenditure Analysis
Rethinking Tax Expenditures (May 01, 2008)
Address to the Chicago-Kent College of Law, Federal Tax Institute, by Edward D. Kleinbard, Chief of Staff of the Joint Committee on Taxation, deliv...
JCS-3-07 (September 24, 2007)
Estimates Of Federal Tax Expenditures For Fiscal Years 2007-2011
JCS-2-06 (April 25, 2006)
Estimates Of Federal Tax Expenditures For Fiscal Years 2006-2010
JCS-1-05 (January 12, 2005)
Estimates Of Federal Tax Expenditures For Fiscal Years 2005-2009.
JCS-8-03 (December 22, 2003)
Estimates Of Federal Tax Expenditures For Fiscal Years 2004-2008
JCS-5-02 (December 19, 2002)
Estimates Of Federal Tax Expenditures For Fiscal Years 2003-2007.
JCS-1-02 (January 17, 2002)
Estimates Of Federal Tax Expenditures For Fiscal Years 2002-2006
JCS-1-01 (April 06, 2001)
Estimates Of Federal Tax Expenditures For Fiscal Years 2001-2005.
JCS-13-99 (December 22, 1999)
Estimates Of Federal Tax Expenditures For Fiscal Years 2000-2004.
JCS-7-98 (December 14, 1998)
Estimates of Federal Tax Expenditures for Fiscal Years 1999-2003.
JCS-22-97 (December 15, 1997)
Estimates Of Federal Tax Expenditures For Fiscal Years 1998-2002 Prepared for the House Committee on Ways and Means and the Senate Committee on Fin...
JCS-11-96 (November 26, 1996)
Estimates Of Federal Tax Expenditures For Fiscal Years 1997-2001.
JCS-21-95 (September 01, 1995)
Estimates Of Federal Tax Expenditures For Fiscal Years 1996-2000.
JCS-6-94 (November 09, 1994)
Estimates Of Federal Tax Expenditures For Fiscal Years 1995-1999 Prepared for Committee on Ways and Means and the Committee on Finance.
JCS-6-93 (April 22, 1993)
Estimates Of Federal Tax Expenditures For Fiscal Years 1994-1998Prepared for the Committee on Ways and Means and the Committee on Finance.
JCS-8-92 (April 24, 1992)
Estimates Of Federal Tax Expenditures For Fiscal Years 1993-1997.
JCS-4-91 (March 11, 1991)
Estimates Of Federal Tax Expenditures For Fiscal Years 1992-1996 Prepared for the Committee on Ways and Means and the Committee on Finance
JCS-7-90 (March 09, 1990)
Estimates Of Federal Tax Expenditures For Fiscal Years 1991-1995 Prepared for the Committee on Ways and Means and the Committee on Finance
JCS-4-89 (February 28, 1989)
Estimates Of Federal Tax Expenditures For Fiscal Years 1990-1994 Prepared for the Committee on Ways and Means and the Committee on Finance
JCS-3-88 (March 08, 1988)
Estimates Of Federal Tax Expenditures For Fiscal Years 1989-1993 Prepared for the Committee on Ways and Means and the Committee on Finance
JCS-3-87 (February 27, 1987)
Estimates Of Federal Tax Expenditures For Fiscal Years 1988-1992
JCS-7-86 (March 01, 1986)
Estimates Of Federal Tax Expenditures For Fiscal Years 1987-1991
JCS-8-85 (April 12, 1985)
Estimates of federal tax expenditures, Committee on Ways and Means prepared by the staffs of the Treasury Department and Joint Committee on Internal Revenue Taxation.
JCS-39-84 (November 09, 1984)
Estimates of federal tax expenditures, Committee on Ways and Means prepared by the staffs of the Treasury Department and Joint Committee on Internal Revenue Taxation.
JCS-4-83 (March 07, 1983)
Estimates Of Federal Tax Expenditures For Fiscal Years 1983-1988
JCS-4-82 (March 08, 1982)
Estimates Of Federal Tax Expenditures For Fiscal Years 1982-1987
JCS-7-81 (March 16, 1981)
Estimates of federal tax expenditures, Committee on Ways and Means prepared by the staffs of the Treasury Department and Joint Committee on Internal Revenue Taxation.
JCS-8-80 (March 06, 1980)
ESTIMATES OF FEDERAL TAX EXPENDITURES, COMMITTEE ON WAYS AND MEANS
JCS-9-79 (March 15, 1979)
ESTIMATES OF FEDERAL TAX EXPENDITURES, COMMITTEE ON WAYS AND MEANS
JCS-9-78 (March 14, 1978)
ESTIMATES OF FEDERAL TAX EXPENDITURES, COMMITTEE ON WAYS AND MEANS
JCS-10-77 (March 15, 1977)
ESTIMATES OF FEDERAL TAX EXPENDITURES, COMMITTEE ON WAYS AND MEANS
JCS-5-76 (March 15, 1976)
ESTIMATES OF FEDERAL TAX EXPENDITURES, COMMITTEE ON WAYS AND MEANS
JCS-11-75 (July 08, 1975)
ESTIMATES OF FEDERAL TAX EXPENDITURES, COMMITTEE ON WAYS AND MEANS
JCS-20-73 (June 01, 1973)
JCS-28-72 (October 04, 1972)
ESTIMATES OF FEDERAL TAX EXPENDITURES, COMMITTEE ON WAYS AND MEANS

 

The majority of documents published by the Committee are presented in a portable document format, or PDF. You may need to install a viewer in order to access these types of documents.