JCT Publications 2016

JCX-91-16 (December 06, 2016)
Technical Explanation Of The Tax Technical Corrections Act Of 2016
JCX-90-16 (November 29, 2016)
Factors Affecting Revenue Estimates Of Tax Compliance Proposals: A Joint Working Paper Of The Congressional Budget Office And The Staff Of The Joint Committee On Taxation
JCX-89-16 (November 18, 2016)
The Income And Payroll Tax Offset To Changes In Payroll Tax Revenues
JCX-88-16 (September 21, 2016)
Estimated Revenue Effects Of The Chairman’s Modification Of The “Retirement Enhancement And Savings Act Of 2016,” Scheduled For Markup By The Committee On Finance On September 21, 2016
JCX-87-16 (September 21, 2016)
Description Of The Chairman’s Modification Of The “Retirement Enhancement And Savings Act of 2016”
JCX-86-16 (September 19, 2016)
Estimated Budget Effects Of The Chairman’s Mark Of The “Retirement Enhancement And Savings Act Of 2016”, Scheduled For Markup By The Committee On Finance On September 21, 2016
JCX-85-16 (September 19, 2016)
Description Of The Chairman’s Mark Of The Retirement Enhancement And Savings Act Of 2016
JCX-84-16 (September 19, 2016)
Description Of The Chairman’s Mark Of The Miners Protection Act Of 2016
JCX-83-16 (September 13, 2016)
Description Of The Chairman’s Amendment In The Nature Of A Substitute To The Provisions Of H.R. 4220, The “Water And Agriculture Tax Reform Act Of 2015”
JCX-82-16 (September 13, 2016)
Description Of H.R. 4220, The “Water And Agriculture Tax Reform Act Of 2015”
JCX-81-16 (September 13, 2016)
Description Of An Amendment In The Nature Of A Substitute To The Tax Provisions Of H.R. 5204, The “Stop Taxing Death And Disability Act”
JCX-80-16 (September 13, 2016)
Description Of The Tax Provisions Of H.R. 5204, The “Stop Taxing Death And Disability Act”
JCX-79-16 (September 13, 2016)
Description Of An Amendment In The Nature Of A Substitute To Section 201 Of H.R. 5406, The “Helping Insure Accountability, Leadership, And Trust In Tribal Healthcare Act”
JCX-78-16 (September 13, 2016)
Description Of Section 201 Of H.R. 5406, The “Helping Ensure Accountability, Leadership, And Trust In Tribal Healthcare Act”
JCX-77-16 (September 13, 2016)
Description Of The Chairman’s Amendment In The Nature Of A Substitute To The Provisions Of H.R. 5879, A Bill To Amend The Internal Revenue Code Of 1986 To Modify The Credit For Production From Ad...
JCX-76-16 (September 13, 2016)
Description Of H.R. 5879, A Bill To Amend The Internal Revenue Code Of 1986 To Modify The Credit For Production From Advanced Nuclear Power Facilities
JCX-75-16 (September 13, 2016)
Description Of The Chairman’s Amendment In The Nature Of A Substitute To The Provisions Of H.R. 5719, The “Empowering Employees Through Stock Ownership Act”
JCX-74-16 (September 13, 2016)
Description Of H.R. 5719, The “Empowering Employees Through Stock Ownership Act”
JCX-73-16 (September 13, 2016)
Description Of The Chairman’s Amendment In The Nature Of A Substitute To The Provisions Of H.R. 5946, The “United States Appreciation For Olympians And Paralympians Act”
JCX-72-16 (September 13, 2016)
Description Of H.R. 5946, The ”United States Appreciation For Olympians And Paralympians Act”
JCX-71-16 (September 13, 2016)
Description Of The Chairman’s Amendment In The Nature Of A Substitute To The Provisions Of H.R. 3957, The “Emergency Citrus Disease Response Act”
JCX-70-16 (September 13, 2016)
Description Of H.R. 3957, The “Emergency Citrus Disease Response Act”
JCX-69-16 (September 07, 2016)
Description Of The Chairman’s Amendment In The Nature Of A Substitute To The Provisions Of H.R. 954, A Bill To Amend The Internal Revenue Code Of 1986 To Exempt From The Individual Mandate Certai...
JCX-68-16 (September 07, 2016)
Description Of H.R. 954, A Bill To Amend The Internal Revenue Code Of 1986 To Exempt From The Individual Mandate Certain Individuals Who Had Coverage Under A Terminated Qualified Health Plan Funded...
JCX-67-16 (August 04, 2016)
Supplemental Data For The Joint CBO/JCT Report - The Distribution of Asset Holdings And Capital Gains
JCS-2-16 (July 21, 2016)
Description Of Certain Revenue Provisions Contained In The President’s Fiscal Year 2017 Budget Proposal
JCX-66-16 (July 12, 2016)
Description Of An Amendment In The Nature Of A Substitute To The Provisions Of H.R. 3608, A Bill To Amend The Internal Revenue Code Of 1986 To Exempt Amounts Paid For Aircraft Management Services From The Excise Taxes Imposed On Transportation By Air
JCX-65-16 (July 12, 2016)
JCX-65-16: Description Of H.R. 3608, A Bill To Amend The Internal Revenue Code Of 1986 To Exempt Amounts Paid For Aircraft Management Services From The Excise Taxes Imposed On Transportation By Air
JCX-64-16 (July 06, 2016)
Description Of An Amendment In The Nature Of A Substitute To The Provisions Of H.R. 5523, The “Clyde-Hirsch-Sowers Respect Act”
JCX-63-16 (July 06, 2016)
Description Of An Amendment In The Nature Of A Substitute To The Provisions Of H.R. 5523, The “Clyde-Hirsch-Sowers Respect Act”
JCX-62-16 (July 06, 2016)
Estimated Revenue Effects Of H.R. 1270, The "Restoring Access To Medication And Improving Health Savings Act Of 2016," Scheduled For Consideration By The House Of Representatives On July 6, 2016.
JCX-61-16 (June 14, 2016)
Description Of The Chairman’s Amendment In The Nature Of A Substitute To The Provisions Of H.R. 3590, The “Halt Tax Increases On The Middle Class And Seniors Act”
JCX-60-16 (June 14, 2016)
Description Of H.R. 3590, The “Halt Tax Increases On The Middle Class And Seniors Act”
JCX-59-16 (June 14, 2016)
Description Of The Chairman’s Amendment In The Nature Of A Substitute To The Provisions of H.R. 210, The “Student Worker Exemption Act of 2015 Act”
JCX-58-16 (June 14, 2016)
Description Of H.R. 210, The “Student Worker Exemption Act Of 2015”
JCX-57-16 (June 14, 2016)
Description Of The Chairman’s Amendment In The Nature Of A Substitute To The Provisions Of H.R. 3080, The “Tribal Employment And Jobs Protection Act”
JCX-56-16 (June 14, 2016)
Description Of H.R. 3080, The “Tribal Employment And Jobs Protection Act”
JCX-55-16 (June 14, 2016)
Description Of The Chairman’s Amendment In The Nature Of A Substitute To The Provisions H.R. 5445, A Bill To Amend The Internal Revenue Code Of 1986 To Improve The Rules With Respect To Health Sa...
JCX-54-16 (June 14, 2016)
Estimated Revenue Effects Of H.R. 5445, A Bill To Amend The Internal Revenue Code Of 1986 To Improve The Rules With Respect To Health Savings Accounts, Scheduled For Markup By The Committee On Ways...
JCX-53-16 (June 14, 2016)
Description Of H.R. 5445, A Bill To Amend The Internal Revenue Code Of 1986 To Improve The Rules With Respect To Health Savings Accounts
JCX-52-16 (June 14, 2016)
Description Of The Chairman’s Amendment In The Nature Of A Substitute To The Provisions Of H.R. 5452, A Bill To Amend The Internal Revenue Code Of 1986 To Permit Individuals Eligible For Indian H...
JCX-51-16 (June 14, 2016)
Description Of H.R. 5452, A Bill To Amend The Internal Revenue Code Of 1986 To Permit Individuals Eligible For Indian Health Service Assistance To Qualify For Health Savings Accounts
JCX-50-16 (June 14, 2016)
Description Of The Chairman’s Amendment In The Nature Of A Substitute To The Provisions Of H.R. 5458, The “Veterans TRICARE Choice Act”
JCX-49-16 (June 14, 2016)
Description Of H.R. 5458, The “Veterans TRICARE Choice Act”
JCX-48-16 (June 14, 2016)
Description Of The Chairman’s Amendment In The Nature Of A Substitute To The Provisions Of H.R. 5447, The “Small Business Health Care Relief Act”
JCX-47-16 (June 14, 2016)
Description Of H.R. 5447, The “Small Business Health Care Relief Act”
JCX-46-16 (June 09, 2016)
Present Law And Analysis Of Energy-Related Tax Expenditures
JCX-45-16 (May 20, 2016)
Overview Of The Tax Treatment Of Corporate Debt And Equity
JCX-44-16 (May 13, 2016)
Overview Of Approaches To Corporate Integration
JCX-43-16 (May 10, 2016)
Overview Of The Federal Tax System As In Effect For 2016
JCX-42-16 (April 27, 2016)
Description Of An Amendment In The Nature Of A Substitute To The Provisions Of H.R. 5053, The” Preventing IRS Abuse And Protecting Free Speech Act”
JCX-41-16 (April 27, 2016)
Description Of H.R. 5053, The Preventing IRS Abuse And Protecting Free Speech Act
JCX-40-16 (April 27, 2016)
Description Of An Amendment In The Nature Of A Substitute To The Provisions Of H.R. 3832, The “Stolen Identity Refund Fraud Prevention Act Of 2015”
JCX-39-16 (April 27, 2016)
Description Of H.R. 3832, The Stolen Identity Refund Fraud Prevention Act Of 2015
JCX-38-16 (April 27, 2016)
Description Of An Amendment In The Nature Of A Substitute To The Provisions Of H.R. 3209, “The Recovering Missing Children Act”
JCX-37-16 (April 27, 2016)
Description Of H.R. 3209, The Recovering Missing Children Act
JCX-36-16 (April 26, 2016)
Testimony Of The Joint Committee On Taxation Before The Senate Committee On Finance Hearing On Navigating Business Tax Reform
JCX-35-16 (April 22, 2016)
Background On Business Tax Reform
JCX-34-16 (April 20, 2016)
Estimated Revenue Effects Of The Chairman's Modification To The Chairman's Mark Of The "Taxpayer Protection Act Of 2016"
JCX-33-16 (April 20, 2016)
Description Of The Chairman's Modification To The Chairman's Mark Of The "Taxpayer Protection Act Of 2016"
JCX-32-16 (April 18, 2016)
Disclosure Report For Public Inspection Pursuant To Internal Revenue Code Section 6103(p)(3)(C) For Calendar Year 2015
JCX-31-16 (April 18, 2016)
Estimated Revenue Effects Of The Chairman’s Mark Of The “Taxpayer Protection Act Of 2016,” Scheduled For Markup By The Committee On Finance On April 20, 2016
JCX-30-16 (April 18, 2016)
Description Of The Chairman’s Mark Of The “Taxpayer Protection Act Of 2016”
JCX-29-16 (April 18, 2016)
Estimated Revenue Effects Of The Chairman’s First And Second Modifications To The Chairman’s Mark Of A Bill To Prevent Identity Theft And Tax Refund Fraud Scheduled For Markup By The Committee ...
JCX-28-16 (April 18, 2016)
Description Of The Chairman’s Second Modification To The Chairman’s Mark Of A Bill Prevent Identify Theft And Tax Refund Fraud
JCX-27-16 (April 18, 2016)
Description Of The Chairman’s First Modification To The Chairman’s Mark Of A Bill Prevent Identify Theft And Tax Refund Fraud
JCX-26-16 (April 13, 2016)
Testimony Of The Staff Of The Joint Committee On Taxation Before The House Ways And Means Tax Policy Subcommittee Hearing On Fundamental Tax Reform Proposals
JCX-25-16 (April 12, 2016)
Exclusion For Employer-Provided Health Benefits And Other Health-Related Provisions Of The Internal Revenue Code: Present Law And Selected Estimates
JCX-24-16 (April 12, 2016)
Description Of An Amendment In The Nature Of A Substitute To The Provisions Of H.R. 4890, A Bill To Impose A Ban On Payment Of Bonuses To Employees Of The Internal Revenue Service Until The Secreta...
JCX-23-16 (April 12, 2016)
Description Of H.R. 4890, A Bill To Impose A Ban On Payment Of Bonuses To Employees Of The Internal Revenue Service Until The Secretary Of The Treasury Develops And Implements A Comprehensive Custo...
JCX-22-16 (April 12, 2016)
Description Of An Amendment In The Nature Of A Substitute To The Provisions Of H.R. 4885, A Bill To Require That User Fees Collected By The Internal Revenue Service Be Deposited Into The General Fu...
JCX-21-16 (April 12, 2016)
Description Of H.R. 4885, A Bill To Require That User Fees Collected By The Internal Revenue Service Be Deposited Into The General Fund Of The Treasury
JCX-20-16 (April 12, 2016)
Description Of An Amendment In The Nature Of A Substitute To The Provisions Of H.R. 3724, A Bill To Amend The Internal Revenue Code Of 1986 To Prevent The Commissioner Of The Internal Revenue Servi...
JCX-19-16 (April 12, 2016)
Description Of H.R. 3724, A Bill To Amend The Internal Revenue Code Of 1986 To Prevent The Commissioner Of The Internal Revenue Service From Rehiring Any Employee Who Was Involuntarily Separated Fr...
JCX-18-16 (April 12, 2016)
Description Of An Amendment In The Nature Of A Substitute To The Provisions Of H.R. 1206, A Bill To Prohibit The Hiring Of Additional Internal Revenue Service Employees Until The Secretary Of The T...
JCX-17-16 (April 12, 2016)
Description Of H.R. 1206, A Bill To Prohibit The Hiring Of Additional Internal Revenue Service Employees Until The Secretary Of The Treasury Certifies That No Internal Revenue Service Employee Has ...
JCX-16-16 (April 11, 2016)
Technical Explanation of the Technical Corrections Act of 2016
JCX-15-16 (March 24, 2016)
Estimated Budget Effects Of The Revenue Provisions Contained In The President’s Fiscal Year 2017 Budget Proposal
JCX-14-16 (March 18, 2016)
Background On Cash-Flow And Consumption-Based Approaches To Taxation
JCX-13-16 (March 15, 2016)
Description Of An Amendment In The Nature Of A Substitute To The Provisions Of H.R. 4722, A Bill To Amend The Internal Revenue Code Of 1986 To Require Inclusion Of The Taxpayer’s Social Security Number To Claim The Refundable Child Tax Credit
JCX-12-16 (March 15, 2016)
JCX-12-16: Description Of An Amendment In The Nature Of A Substitute To The Provisions Of H.R. 4723, The “Protecting Taxpayers By Recovering Improper Obamacare Subsidy Overpayments Act”
JCX-11-16 (March 15, 2016)
Description Of H.R. 4722, A Bill To Amend The Internal Revenue Code Of 1986 To Require Inclusion Of The Taxpayer’s Social Security Number To Claim The Refundable Child Tax Credit
JCX-10-16 (March 15, 2016)
Description Of H.R. 4723, The “Protecting Taxpayers By Recovering Improper Obamacare Subsidy Overpayments Act”
JCS-1-16 (March 14, 2016)
General Explanation Of Tax Legislation Enacted in 2015
JCX-9-16 (February 26, 2016)
Present Law, Data, And Selected Proposals Relating To Multiemployer Defined Benefit Plans
JCX-8-16 (February 23, 2016)
Present Law And Recent Global Developments Related To Cross-Border Taxation
JCX-7-16 (February 17, 2016)
New Income And Payroll Tax Offsets To Changes In Excise Tax Revenues For 2016-2026
JCX-6-16 (February 02, 2016)
Description Of An Amendment In The Nature Of A Substitute To The Provisions Of H.R. 4294, The Strengthening Access To Valuable Education And Retirement Support (Or “Savers”) Act of 2015
JCX-5-16 (February 02, 2016)
Description Of H.R. 4294, The Strengthening Access To Valuable Education And Retirement Support (Or “Savers”) Act of 2015
JCX-4-16 (January 28, 2016)
Testimony Of The Staff Of The Joint Committee On Taxation Before The Senate Committee On Finance Hearing On Helping Americans Prepare For Retirement: Increasing Access, Participation And Coverage In Retirement Savings Plans
JCX-3-16 (January 26, 2016)
Present Law And Background Relating To Tax-Favored Retirement Saving And Certain Related Legislative Proposals.
JCX-2-16 (January 19, 2016)
Background and Present Law Relating to Qualified Nonprofit Health Insurance Issuers Established Pursuant to Section 1322 of the Patient Protection and Affordable Care Act
JCX-1-16 (January 08, 2016)
List Of Expiring Federal Tax Provisions 2016-2025

 

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