JCX-49-23 (November 01, 2023)

Description Of The Chairman’s Amendment In The Nature Of A Substitute To H.R. 5863, The “Federal Disaster Tax Relief Act Of 2023”

Chairman Jason Smith has proposed an Amendment in the Nature of a Substitute for the purpose of Thursday’s markup.  The staff of the Joint Committee on Taxation has prepared a description of the Amendment in the Nature of a Substitute and has estimated the budgetary effects of legislation as amended.

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