Joint Committee Bluebooks

Generally, at the end of each Congress, the Joint Committee Staff, in consultation with the staffs of the House Committee on Ways and Means and the Senate Committee on Finance, prepare explanations of the enacted tax legislation. The explanation follows the chronological order of the tax legislation as signed into law. For each provision, the document includes a description of present law, explanation of the provision, and effective date. Present law describes the law in effect immediately prior to enactment. It does not reflect changes to the law made by the provision or subsequent to the enactment of the provision. For many provisions, the reasons for change are also included.

JCS-1-15 (March 16, 2015)
General Explanation Of Tax Legislation Enacted In The 113th Congress
JCS-2-13 (February 25, 2013)
General Explanation Of Tax Legislation Enacted In The 112th Congress
JCS-2-11 (March 24, 2011)
General Explanation Of Tax Legislation Enacted In The 111th Congress (contains revisions referenced in JCX-20-11)
JCS-1-09 (March 18, 2009)
General Explanation Of Tax Legislation Enacted In The 110th Congress.
JCS-1-07 (January 17, 2007)
General Explanation Of Tax Legislation Enacted In The 109th Congress.
JCS-5-05 (May 31, 2005)
General Explanation Of Tax Legislation Enacted In The 108th Congress.
JCS-1-03 (January 24, 2003)
General Explanation Of Tax Legislation Enacted In The 107th Congress.
JCS-2-01 (April 19, 2001)
General Explanation Of Tax Legislation Enacted In The 106th Congress.
JCS-6-98 Errata (November 24, 1998)
Errata, November 24, 1998.
JCS-6-98 (November 24, 1998)
General Explanation of Tax Legislation Enacted in 1998.
JCS-23-97 Errata (December 17, 1997)
Errata, December 17, 1997.
JCS-23-97 (December 17, 1997)
General Explanation of Tax Legislation Enacted in 1997.
JCS-12-96 (December 18, 1996)
General Explanation Of Tax Legislation Enacted In The 104th Congress.
JCS-10-87 (May 15, 1987)
General Explanation Of The Tax Reform Act of 1986, (H.R. 3838, 99th Congress, Public Law 99-514.
JCS-11-87 (May 13, 1987)
Explanation Of Technical Corrections To The Tax Reform Act Of 1984 And Other Recent Tax Legislation, (Title XVIII Of H.R. 3838, 99th Congress, Publ...
JCS-41-84 (December 31, 1984)
General Explanation Of The Revenue Provisions Of The Deficit Reduction Act Of 1984, (H.R. 4170, 98th Congress, Public Law 98-369).
JCS-38-82 (December 31, 1982)
General Explanation Of The Revenue Provisions Of The Tax Equity And Fiscal Responsibility Act of 1982, (H.R. 4961, 97th Congress, Public Law 97-248).
JCS-71-81 (December 31, 1981)
General Explanation Of The Economic Recovery Tax Act Of 1981, (H.R. 4242, 97th Congress, Public Law 97-34).
JCS-1-81 (January 31, 1981)
General Explanation Of The Crude Oil Windfall Profit Tax Act of 1980, (H.R. 3919, 96th Congress, Public Law 96-223).
JCS-7-79 (March 12, 1979)
General Explanation Of The Revenue Act Of 1978, (H.R. 13511, 95th Congress, Public Law 95-600).
JCS-33-76 (December 29, 1976)
General Explanation Of The Tax Reform Act of 1976, (H. R. 10612, 94th Congress, Public Law 94-455).
JCS-31-76 (October 01, 1976)
Tax Legislation Enacted In The 94th Congress.
JCS-1-73 (February 12, 1973)
General Explanation Of The State And Local Fiscal Assistance Act And The Federal-State Tax Collection Act Of 1972, (H.R. 14370, 92d Congress, Public Law 92-512).
JCS-30-72 (December 15, 1972)
General Explanation Of The Revenue Act Of 1971, (H.R. 10947, 92nd Congress, Public Law 92-178).
JCS-16-70 (December 03, 1970)
General Explanation Of The Tax Reform Act Of 1969, (H.R. 13270, 91st Congress, Public Law 91-172).
JCS-61-69 (August 18, 1969)
Summary Of H.R. 13270, The Tax Reform Act of 1969, As Passed By The House Of Representatives.

 

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