JCS-1-25 (June 04, 2025)
General Explanation Of Tax Legislation Passed By The 118th Congress And Enacted Into Law
The staff of the Joint Committee on Taxation releases its Bluebook for the 118th Congress. The Bluebook provides an explanation of tax legislation passed by the 118th Congress and signed into law and the estimated budget effects of this tax legislation. For each tax provision, the document includes a description of present law, an explanation of the provision, and the provision’s effective date. Each provision’s present law description is of the law in effect immediately before enactment of the provision and does not reflect changes to the law made by the enacting legislation or by subsequent legislation.
There are no hard copies available for this publication.
The staff of the Joint Committee on Taxation releases its Bluebook for the 118th Congress. The Bluebook provides an explanation of tax legislation passed by the 118th Congress and signed into law and the estimated budget effects of this tax legislation. For each tax provision, the document includes a description of present law, an explanation of the provision, and the provision’s effective date. Each provision’s present law description is of the law in effect immediately before enactment of the provision and does not reflect changes to the law made by the enacting legislation or by subsequent legislation.
There are no hard copies available for this publication.
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