JCX-14-22 (June 28, 2022)
The current Federal tax system has four main elements: (1) an income tax on individuals, estates, trusts, and corporations (which consists of both a “regular” income tax and, in the case of individuals, an alternative minimum tax); (2) payroll taxes on wages (and corresponding taxes on self-employment income) to finance certain social insurance programs; (3) estate, gift, and generation-skipping transfer taxes; and (4) excise taxes on selected goods and services. The staff of the Joint Committee on Taxation provides its annual overview of each of these elements as in effect for 2022.
JCX-55-23 (November 29, 2023)
Description Of The Chairman’s Amendment In The Nature Of A Substitute To H.R. 5988view details
JCX-52-23 (November 28, 2023)
Description Of H.R. 5988, The “United States-Taiwan Expedited Double-Tax Relief Act”view details
JCX-51-23 (November 07, 2023)
Present Law And Background On The Income Taxation Of High Income And High Wealth Taxpayersview details