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.
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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