The following navigation utilizes arrow, enter, escape, and space bar key commands. Left and right arrows move through
main tier links and expand / close menus in sub tiers. Up and Down arrows will open main tier menus and toggle through
sub tier links. Enter and space open menus and escape closes them as well. Tab will move on to the next part of the
site rather than go through menu items.
Technical Explanation Of The "Modernization Of Derivatives Tax Act Of 2021"
Present Law And Background Relating To Retirement Plans
Technical Explanation Of The "Clean Energy For America Act," As Voted On By The Senate Committee On Finance On May 26, 2021
Tax Gap: Overview Of Federal Tax Provisions And Analysis Of Selected Issues
Selected Topics Relating To Tax And Infrastructure
Present Law And Background On The Taxation Of High Income And High Wealth Taxpayers
U.S. International Tax Policy: Overview And Analysis
Present Law And Background On Dependent Care And Paid Leave
Tax Incentives For Domestic Manufacturing
Technical Explanation Of The Modification Of Exceptions Of Reporting Third Party Network Transactions In New Section 9674 Of Subtitle IX Of The America Rescue Plan Act Of 2021, As Amended By The Proposed Manager’s Amendment
Present Law And Background Of Individual Refundable Income Tax Credits And A Description Of Modifications To Refundable Credits Included In H.R. 6800, As Passed By The House Of Representatives
Errata For JCX-10-20: Technical Explanation Of Division G, “Tax Credits For Paid Sick And Paid Family And Medical Leave," Of H.R. 6201, The “Families First Coronavirus Response Act"
Description Of The Tax Provisions Of Public Law 116-136, The Coronavirus Aid, Relief, And Economic Security ("CARES") Act
Technical Explanation Of Division G, "Tax Credits For Paid Sick And Paid Family And Medical Leave," Of H.R. 6201, The "Families First Coronavirus Response Act"
Overview Of Federal Tax Provisions And Analysis Of Selected Issues Relating To Native American Tribes And Their Members
Corporate Tax Receipts And Corporate Tax Liabilities
ERRATA for JCX-4-20: Corporate Tax Receipts And Corporate Tax Liabilities
Overview Of Selected Provisions And Options Relating To Funding And Financing Infrastructure Investments
Background On Revenue Sources For The Social Security Trust Funds
Technical Explanation Of Rules Committee Print 116-24, H.R. 397, The "Rehabilitation For Multiemployer Pensions Act Of 2019"
Background On The Itemized Deduction For State And Local Taxes
Overview Of Section 512(a)(7): Unrelated Business Taxable Income Increased By Disallowed Fringe Benefits
Present Law And Background Relating To Challenges In The Retirement System