JCX-51-23 (November 07, 2023)

Present Law And Background On The Income Taxation Of High Income And High Wealth Taxpayers

The Senate Committee on Finance has scheduled a public hearing for November 9, 2023, to examine tax planning by high income and high wealth taxpayers.  The staff of the Joint Committee on Taxation has prepared a document describing empirical information, legal background, and policy considerations related to topics to be considered in the hearing.

 

Related Publications

  • JCX-35-25 (July 01, 2025)

    Estimated Revenue Effects Relative To The Present Law Baseline Of The Tax Provisions In “Title VII – Finance” Of The Substitute Legislation As Passed By The Senate To Provide For Reconciliation Of The Fiscal Year 2025 Budget

    view details
  • JCX-34-25 (July 01, 2025)

    Estimated Revenue Effects Relative To The Current Policy Baseline Of The Tax Provisions In “Title VII – Finance” Of The Substitute Legislation As Passed By The Senate To Provide For Reconciliation Of The Fiscal Year 2025 Budget

    view details
  • JCX-33-25 (July 01, 2025)

    Distribution Of The Estimated Revenue Effects Of The Tax Provisions In "Title Vii - Finance" Of The Substitute Legislation Under Consideration By The Senate To Provide For Reconciliation Of The Fiscal Year 2025 Budget

    view details