JCT Publications 2019

JCS-2-19 (October 31, 2019)
General Explanation Of Certain Tax Legislation Enacted In The 115th Congress (No print copies are available from the JCT staff. Contact the Government Publishing Office for copies for sale.)
JCX-51-19 (October 21, 2019)
Description Of The Chairman’S Amendment In The Nature Of A Substitute To The Provisions Of H.R. 3708, The “Primary Care Enhancement Act Of 2019”
JCX-50-19 (October 21, 2019)
Description Of The Chairman’S Amendment In The Nature Of A Substitute To The Provisions Of H.R. 1922, The “Restoring Access To Medication Act Of 2019”
JCX-49-19 (October 21, 2019)
Description Of The Chairman’S Amendment In The Nature Of A Substitute To The Provisions Of H.R. 4716, The “Inhaler Coverage And Access Now Act Of 2019”
JCX-48-19 (October 21, 2019)
Description Of The Chairman’S Amendment In The Nature Of A Substitute To The Provisions Of H.R. 4742, To Amend The Internal Revenue Code Of 1986 To Impose A Tax On Nicotine Used In Vaping, Etc.
JCX-47-19 (October 21, 2019)
Description Of H.R. 3708, The "Primary Care Enhancement Act Of 2019"
JCX-46-19 (October 21, 2019)
Description Of H.R. 1922, The "Restoring Access To Medication Act Of 2019"
JCX-45-19 (October 21, 2019)
Description Of H.R. 4716, The "Inhaler Coverage And Access Now Act Of 2019"
JCX-44-19 (October 21, 2019)
Description Of H.R. 4742, To Amend The Internal Revenue Code Of 1986 To Impose A Tax On Nicotine Used In Vaping, Etc.
JCX-43-19 (October 18, 2019)
Description Of The Revenue Provisions Of H.R.3, The "Lower Drug Costs Now Act Of 2019"
JCX-42-19 (September 10, 2019)
Estimating Taxpayer Bunching Responses To The Preferential Capital Gains Tax Rate Threshold
JCX-41-19 (July 24, 2019)
Background On Revenue Sources For The Social Security Trust Funds
JCX-40-19 (July 24, 2019)
Estimated Budget Effects Of H.R. 3299, Scheduled For Consideration By The House Of Representatives On July 24, 2019 The "Promoting Respect For Individuals' Dignity And Equality Act Of 2019,"
JCX-39-19 (July 23, 2019)
Technical Explanation Of Rules Committee Print 116-24, H.R. 397, The “Rehabilitation For Multiemployer Pensions Act Of 2019”
JCX-38-19 (July 17, 2019)
Estimated Revenue Effects Of H.R. 748, The "Middle Class Health Benefits Tax Repeal Act Of 2019," Scheduled For Consideration By The House Of Representatives On July 17, 2019
JCX-37-19 (July 09, 2019)
Description Of The Chairman's Amendment In The Nature Of A Substitute To H.R. 397, The "Rehabilitation For Multiemployer Pensions Act of 2019"
JCS-1-19 (July 08, 2019)
Description Of Certain Revenue Provisions Contained In The President's Fiscal Year 2020 Budget Proposal
JCX-36-19 (July 08, 2019)
Description Of H.R. 397, The "Rehabilitation For Multiemployer Pensions Act"
JCX-35-19 (June 24, 2019)
Background On The Itemized Deduction For State And Local Taxes
JCX-34-19 (June 19, 2019)
Description Of An Amendment In The Nature Of A Substitute To The Provisions Of H.R. 3301, The "Taxpayer Certainty And Disaster Tax Relief Act Of 2019"
JCX-33-19 (June 19, 2019)
Description Of An Amendment In The Nature Of A Substitute To The Provisions Of H.R. 3300, The "Economic Mobility Act Of 2019"
JCX-32-19 (June 19, 2019)
Description Of An Amendment In The Nature Of A Substitute To The Provisions Of H.R. 3299, The "Promoting Respect For Individuals' Dignity And Equality Act Of 2019"
JCX-31-19 (June 18, 2019)
Estimated Revenue Effects Of H.R. 3301, The "Taxpayer Certainty And Disaster Tax Relief Act Of 2019," Scheduled For Markup By The Committee On Ways And Means On June 20, 2019
JCX-30-19 (June 18, 2019)
Description Of H.R. 3301, The "Taxpayer Certainty And Disaster Tax Relief Act Of 2019"
JCX-29R-19 (June 18, 2019)
Estimated Revenue Effects Of H.R. 3300, The "Economic Mobility Act Of 2019," Scheduled For Markup By The Committee On Ways And Means On June 20, 2019
JCX-28-19 (June 18, 2019)
Description Of H.R. 3300, The "Economic Mobility Act Of 2019"
JCX-27-19 (June 18, 2019)
Estimated Revenue Effects Of H.R. 3299, The "Promoting Respect For Individuals' Dignity And Equality Act Of 2019," Scheduled For Markup By The Committee On Ways And Means On June 20, 2019
JCX-26-19 (June 18, 2019)
Description Of H.R. 3299, The "Promoting Respect For Individuals' Dignity And Equality Act Of 2019"
JCX-25-19 (June 14, 2019)
Overview Of Section 512(a)(7): Unrelated Business Taxable Income Increased By Disallowed Fringe Benefits
JCX-24-19 (June 10, 2019)
Estimated Budget Effects Of H.R. 3151, The "Taxpayer First Act," Scheduled For Consideration By The House Of Representatives On June 10, 2019
JCX-23-19 (May 22, 2019)
Estimated Budget Effects Of H.R. 1994, The "Setting Every Community Up For Retirement Enhancement ('Secure') Act Of 2019,' Scheduled For Consideration By The House Of Representatives On May 23, 201...
JCX-22R-19 (May 20, 2019)
Background Related To Certain Temporary And Disaster Relief Tax Provisions
JCX-21-19 (May 14, 2019)
Disclosure Report For Public Inspection Pursuant To Internal Revenue Code Section 6103(p)(3)(C) For Calendar Year 2018
JCX-20-19 (May 10, 2019)
Present Law And Background Relating To Challenges In The Retirement System
JCX-19-19 (May 08, 2019)
Overview Of The Tax Gap
JCX-18-19 (April 09, 2019)
Estimated Budget Effects Of H.R. 1957, The “Taxpayer First Act Of 2019,” Scheduled For Consideration By The House Of Representatives On April 9, 2019
JCX-17-19 (April 01, 2019)
Estimated Revenue Effects Of Revenue Provisions Of The "Taxpayer First Act Of 2019," Scheduled For Markup By The Committee On Ways And Means On April 2, 2019
JCX-16-19 (April 01, 2019)
Description Of An Amendment In The Nature Of A Substitute To The Provisions Of H.R. 1957, The "Taxpayer First Act of 2019"
JCX-15-19 (April 01, 2019)
Description Of H.R. 1957, The "Taxpayer First Act Of 2019
JCX-14-19 (April 01, 2019)
Estimated Revenue Effects Of The Chairman's Amendment In The Nature Of A Substitute To The "Setting Every Community Up For Retirement Enhancement (Secure) Act Of 2019," Scheduled For Markup By The ...
JCX-13-19 (April 01, 2019)
Description Of The Chairman's Amendment In The Nature Of A Substitute To H.R. 1994, The "Setting Every Community Up For Retirement Enhancement (Secure) Act Of 2019"
JCX-12-19 (April 01, 2019)
Estimated Revenue Effects Of The "Setting Every Community Up For Retirement Enhancement (Secure) Act Of 2019," Scheduled For Markup By The Committee On Ways And Means On April 2, 2019
JCX-11-19 (April 01, 2019)
Description Of H.R. 1994, The "Setting Every Community Up For Retirement Enhancement (Secure) Act Of 2019"
JCX-10-19 (March 25, 2019)
Distributional Effects Of Public Law 115-97
JCX-9-19 (March 20, 2019)
Overview Of The Federal tax System As In Effect For 2019
JCX-8-19 (March 08, 2019)
Federal Tax Provisions Expired In 2017 And 2018 And Expiring In 2019
JCX-7-19 (March 04, 2019)
Overview Of Selected Internal Revenue Code Provisions Relating To The Financing Of Public Infrastructure
JCX-6-19 (February 28, 2019)
New Income And Payroll Tax Offsets To Changes In Excise Tax Revenues For 2019-2029
JCX-5-19 (February 22, 2019)
Estimating The Effects Of The Required Minimum Distribution Rules On Withdrawals From Individual Retirement Arrangements
Revenue Estimating Process February 2019 (February 12, 2019)
Revenue Estimating Process February 2019
PR01-19 (February 06, 2019)
JCT announces organizational meeting for the 116th Congress
JCX-4-19 (February 04, 2019)
Background Data Relating To Retirement Income
JCX-3-19 (February 04, 2019)
Background Regarding The Confidentiality And Disclosure Of Federal Tax Returns
JCX-2-19 (January 18, 2019)
List Of Expiring Federal Tax Provisions 2017-2027
Refund Review Process (January 09, 2019)
Tax Refund Claims - An Overview of the Joint Committee on Taxation’s Review Process
JCX-1-19 (January 02, 2019)
Tax Technical and Clerical Corrections Act

 

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