JCS-1-23 (December 21, 2023)

General Explanation Of Tax Legislation Enacted In The 117th Congress

The staff of the Joint Committee on Taxation- (“Joint Committee staff”) releases its Bluebook for the 117th Congress.  Known formally as the General Explanation of Tax Legislation Enacted in the 117th Congress, JCS-1-23 provides explanations of over 170 tax provisions across eight different Acts, starting with the American Rescue Plan Act of 2021 (Public Law 117-2) and ending with the Consolidated Appropriations Act, 2023 (Public Law 117-328). 
 
For each provision, the Bluebook includes a description of present law, an explanation of the provision, and the effective date.  For a bill with a Committee report (or, in the absence of one, a contemporaneous technical explanation prepared and published by the Joint Committee staff), the document is based on the language of the report (or explanation). 

Included as an appendix is a table providing the estimated budget effects of the tax legislation in the Bluebook.

Hard copies of this document are only available through the Government Publishing Office. 

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