Study Of The Overall State Of The Federal Tax System And Recommendations For Simplification, Pursuant To Section 8022(3)(B) Of The Federal Tax System
April 2001
Volume I: Study Of The Overall State Of The Federal Tax System

Volume II: Recommendations Of The Staff Of The Joint Committee On Taxation To Simplify The Federal Tax System

Volume III: Academic Papers Submitted To The Joint Committee On Taxation

General Explanation Of Tax Legislation Enacted In The 106th Congress
April 19, 2001
**The Joint Committee on Taxation has exhausted its supply of this document. It may be purchased for $14 from the Superintendent of Documents, U.S. Government Printing Office, attn: Congressional Sales Office; 710 N. Capitol Street; Washington, D.C. 20401 (telephone orders, (202) 512-1808; stock #052-070-07302-1).

Estimates Of Federal Tax Expenditures For Fiscal Years 2001-2005
April 6, 2001

Estimated Budget Effects Of The "Victims Of Terrorism Tax Relief Act Of 2001," As Passed By The House Of Representatives And The Senate On December 20, 2001
December 21, 2001

Technical Explanation Of The "Victims Of Terrorism Tax Relief Act Of 2001," As Passed By The House And The Senate On December 20, 2001
December 21, 2001

Estimated Budget Effects Of The Revenue Provisions Of The "Economic Security And Worker Assistance Act Of 2001"
December 19, 2001

Technical Explanation Of The "Economic Security And Worker Assistance Act Of 2001"
December 19, 2001

Comparison Of Estimated Budget Effects Of New York Liberty Zone Provisions ("NYLZ") Contained In Title III. Of H.R. 2884, As Passed By The House Of Representatives On December 13, 2001, And New York Recovery Zone Provisions ("NYRZ") Contained In H.R. 3090 Scheduled For Consideration On The Senate Floor
December 14, 2001

Comparison Of The Tax Incentives For New York City Under Considered By The House And Senate
December 14, 2001

Comparison Of Estimated Budget Effects Of H.R. 2884, The "Victims Of Terrorism Tax Relief Act Of 2001" As Passed By The House Of Representatives On December 13, 2001, And As Passed By The Senate
December 14, 2001

Comparison Of H.R. 2884, The "Victims Of Terrorism Tax Relief Act Of 2001," As Passed By The House Of Representatives On December 13, 2001, And As Passed By The Senate
December 14, 2001

Technical Explanation Of H.R. 2884, The "Victims Of Terrorism Tax Relief Act Of 2001," As Considered By The House On December 13, 2001
December 13, 2001

Comparison Of Estimated Budget Effects Of H.R. 3090, As Passed By The House Of Representatives And Scheduled For Consideration On The Senate Floor
December 5, 2001

Comparison Of H.R. 3090, The Economic Security And Recovery Act Of 2001 (As Passed By The House Of Representatives) And The Economic Recovery And Homeland Defense Act Of 2001 (Amendment No. 2125 By Senator Baucus To H.R. 3090)
December 5, 2001

Technical Explanation Of The "Victims Of Terrorism Tax Relief Act of 2001," As Passed By The Senate
November 20, 2001

Description Of Chairman's Amendment In The Nature Of A Substitute For H.R. 3210, The "Terrorism Risk Protection Act"
November 15, 2001

Estimated Revenue Effects of H.R. 3090, The "Economic Recovery And Assistance For American Workers Act Of 2001," As Ordered Reported By The Committee On Finance On November 8,2001
November 8, 2001

Description Of Further Modification To The "Economic Recovery And Assistance For American Workers Act Of 2001"
November 8, 2001

Estimated Revenue Effects Of A Modified Chairman's Mark Of The "Economic Recovery And Assistance For American Workers Act Of 2001," Scheduled For Markup By The Committee On Finance On November 8, 2001
November 8, 2001

Description Of Chairman's Modification To The "Economic Recovery And Assistance For American Workers Act Of 2001"
November 8, 2001

Description Of Present-Law Rules Relating To Tax Treatment Of Charitable Organizations
November 8, 2001

Estimated Revenue Effects Of The "Economic Recovery And Assistance For American Workers Act Of 2001"
November 6, 2001

Description Of The "Economic Recovery And Assistance For American Workers Act Of 2001"
November 6, 2001

Estimated Revenue Effects Of A Chairman's Amendment In The Nature Of A Substitute To H.R. 2269, The "Retirement Security Advice Act Of 2001"
November 6, 2001

Description of Chairman's Amendment In The Nature Of A Substitute To H.R. 2269, The "Retirement Security Advice Act Of 2001"
November 6, 2001

Description Of An Amendment In The Nature Of A Substitute To The Provisions Of The Economic Security And Recovery Act Of 2001
October 12, 2001

Estimated Budget Effects Of A Modified Chairman's Amendment In The Nature Of A Substitute To The Revenue Provisions Contained In H.R. 3090, The "Economic Security And Recovery Act Of 2001," Scheduled For Markup By The Committee On Ways And Means On October 12, 2001
October 12, 2001

Description Of The "Economic Security And Recovery Act Of 2001"
October 11, 2001

Technical Explanation Of The Victims Of Terrorism Relief Act Of 2001
September 13, 2001

Federal Tax Provisions Affecting The Electric Power Industry
September 10, 2001

Estimated Revenue Effects Of A One-Year Extension Of Federal Tax Provisions Scheduled To Expire In 2001 And Permanent Extension Of Federal Tax Provisions Scheduled To Expire In 2001-2010
August 3, 2001

Updated Distribution Of Certain Federal Tax Liabilities By Income Class For Calendar Year 2001
August 2, 2001

Overview Of Issues Related To The Internet Tax Freedom Act And Of Proposals To Extend Or Modify The Act
July 30, 2001

ERRATA for Description Of A Chairman's Amendment In The Nature Of A Substitute For H.R. 2511, The "Energy Tax Policy Act Of 2001"
July 18, 2001

Estimated Revenue Effects Of A Chairman's Amendment In The Nature Of A Substitute To The "Energy Tax Policy Act Of 2001" Scheduled For Markup By The Committee On Ways And Means On July 18, 2001
July 18, 2001

Description Of A Chairman's Amendment In The Nature Of A Substitute For H.R. 2511, The "Energy Tax Policy Act Of 2001"
July 17, 2001

Testimony Of The Staff Of The Joint Committee On Taxation At A Hearing Of The Subcommittees On Oversight And Select Revenue Measures Of The House Committee On Ways And Means Concerning Complexity Of The Internal Revenue Code
July 17, 2001

Estimated Revenue Effects Of A Chairman's Amendment In The Nature Of A Substitute To H.R. 7, The "Community Solutions Act Of 2001," Scheduled For Markup By The Committee On Ways And Means On July 11, 2001
July 10, 2001

Description Of An Amendment In The Nature Of A Substitute To H.R. 7, The "Community Solutions Act Of 2001"
July 10, 2001

Description Of Federal Tax Provisions Relating To Energy
July 9, 2001

List Of Expiring Federal Tax Provisions 2001-2010
June 25, 2001

Description Of Present Law And Certain Proposals Relating To Charitable Giving And Individual Development Accounts
June 13, 2001

Federal Tax Provisions Affecting The Electric Power Industry
June 11, 2001

Present Law And Description Of Proposals Relating To Federal Income And Estate Tax Provisions That Impact Land Use Conservation And Preservation
June 11, 2001

Distributional Effects Of The Conference Agreement For H.R. 1836
May 26, 2001

Estimated Budget Effects Of The Conference Agreement For H.R. 1836
May 26, 2001

Summary Of Provisions Contained In The Conference Agreement For H.R. 1836, The Economic Growth And Tax Relief Reconciliation Act Of 2001
May 26, 2001

Comparison Of Estimated Budget Effects Of H.R. 1836 As Passed By The House And The Senate
May 24, 2001

Estimated Budget Effects Of H.R. 1836 As Passed By The Senate On May 23, 2001
May 24, 2001

Disclosure Report For Public Inspection Pursuant To Internal Revenue Code Section 6103(p)(3)(C) For Calendar Year 2000
May 22, 2001

Estimated Budget Effects Of The "Restoring Earnings To Lift Individuals And Empower Families ('Relief') Act Of 2001," As Ordered Reported By The Committee On Finance On May 15, 2001
May 16, 2001

Modifications To The Chairman's Mark For The "Restoring Earnings To Lift Individuals And Empower Families Act Of 2001"
May 15, 2001

Modifications To The Chairman's Mark For The "Restoring Earnings To Lift Individuals And Empower Families Act Of 2001"
May 15, 2001

Modifications To The Chairman's Mark For The "Restoring Earnings To Lift Individuals And Empower Families Act Of 2001"
May 15, 2001

Distributional Effects Of A Chairman's Mark Of The "Restoring Earnings To Lift Individuals And Empower Families ('Relief') Act Of 2001"
May 11, 2001

Estimated Revenue Effects Of A Chairman's Mark Of The "Restoring Earnings To Lift Individuals And Empower Families ('Relief') Act Of 2001" Scheduled For Markup By The Committee On Finance On May 15, 2001
May 11, 2001

Description Of Chairman's Mark Of The "Restoring Earnings To Lift Individuals And Empower Families Act Of 2001"
May 11, 2001

Estimated Revenue Effects Of An Amendment In The Nature Of A Substitute To H.R. 622, The "Hope For Children Act," Scheduled For Markup By The Committee On Ways And Means On May 9, 2001
May 9, 2001

Estimated Revenue Effects Of A Chairman's Amendment In The Nature Of A Substitute To H.R. 1727, The "Fallen Hero Survivor Benefit Fairness Act Of 2001," Scheduled For Markup By The Committee On Ways And Means On May 9, 2001
May 9, 2001

Estimated Revenue Effects Of A Chairman's Amendment In The Nature Of A Substitute To H.R. 586, A Bill To Expand The Exclusion From Income For Certain Foster Care Payments, Scheduled For Markup By The Committee On Ways And Means On May 9, 2001
May 9, 2001

Description Of Chairman's Amendment In The Nature Of A Substitute To H.R. 1727, The "Fallen Hero Survivor Benefit Fairness Act Of 2001"
May 8, 2001

Description Of The Chairman's Amendment In The Nature Of A Substitute To H.R. 586, A Bill To Expand The Exclusion From Income For Certain Foster Care Payments
May 8, 2001

Description Of An Amendment In The Nature Of A Substitute To H.R. 622, The "Hope For Children Act"
May 8, 2001

Report Of The Joint Committee On Taxation Relating To The Internal Revenue Service As Required By The IRS Reform And Restructuring Act Of 1998
May 4, 2001

Distributional Effects Of The President's Fiscal Year 2002 Budget Proposal
May 4, 2001

Estimated Revenue Effects Of The President's Fiscal Year 2002 Budget Proposal
May 4, 2001

Summary Of Tax Provisions Contained In The President's Fiscal Year 2002 Budget Proposal
May 4, 2001

Description Of Present Law Relating To Federal Tax Provisions That Affect Energy Production And Conservation
May 1, 2001

Estimated Revenue Effects Of H.R. 10, The "Comprehensive Retirement Security And Pension Reform Act Of 2001," As Reported By The Committee On Ways And Means On April 25, 2001
April 25, 2001

Executive Summary Of A Study Of The Overall State Of The Federal Tax System And Recommendation For Simplification, Pursuant To Section 8022(3)(B) Of The Internal Revenue Code Of 1986
April 25, 2001

Testimony Of The Staff Of The Joint Committee On Taxation Concerning A Study Of The Overall State Of The Federal Tax System And Recommendations For Simplification
April 26, 2001

Description Of The Chairman's Amendment In The Nature Of A Substitute To H.R. 10, The "Comprehensive Retirement Security And Pension Reform Act Of 2001"
April 24, 2001

Background Information Relating To The Joint Committee on Taxation
April 10, 2001

Estimated Revenue Effects Of H.R. 8, The "Death Tax Elimination Act Of 2001," As Reported By The Committee On Ways And Means
April 3, 2001

Overview Of Present Law Relating To The Innocent Spouse, Offers-In-Compromise, Installment Agreement, And Taxpayer Advocate Provisions Of The Internal Revenue Code
April 3, 2001

Estimated Revenue Effects Of A Chairman's Amendment In The Nature Of A Substitute To H.R. 8, The "Death Tax Elimination Act Of 2001" Scheduled For Markup By The Committee On Ways And Means On March 29, 2001
March 29, 2001

Description Of The Chairman's Amendment In The Nature Of A Substitute To H.R. 8, "The Death Tax Elimination Act"
March 28, 2001

Overview Of Present Law And Selected Proposals Regarding The Federal Income Taxation Of Small Business And Agriculture
March 27, 2001

Description Of Federal Tax Rules And Legislative Background Relating To Long-Term Care
March 26, 2001

Estimated Revenue Effects Of A Chairman's Amendment In The Nature Of A Substitute To H.R. 6, The "Marriage Penalty And Family Tax Relief Act Of 2001," Scheduled For Markup By The Committee On Ways And Means On March 22, 2001
March 21, 2001

Description Of The Chairman's Amendment In The Nature Of A Substitute To H.R. 6
March 21, 2001

Overview Of Present Law And Analysis Relating To Selected Provisions Of The President's Individual Income Tax Proposals
March 20, 2001

Description And Analysis Of Present Law And Proposals Relating To Federal Estate And Gift Taxation
March 14, 2001

Description And Analysis Of Present Law And Proposals To Expand Federal Tax Incentives For Charitable Giving
March 13, 2001

Estimated Revenue Effects Of A Modified Chairman's Mark Of The "Affordable Education Act Of 2001" Scheduled For Markup By The Committee On Finance On March 13, 2001
March 13, 2001

Description Of Modifications To The Chairman's Mark Of The "Affordable Education Act Of 2001"
March 13, 2001

Estimated Revenue Effects Of The Chairman's Mark Of The "Affordable Education Act Of 2001" Scheduled For Markup By The Committee On Finance On March 13, 2001
March 9, 2001

Description Of Chairman's Mark Of The "Affordable Education Act Of 2001"
March 9, 2001

Overview Of Present Law And Economic Analysis Relating To The Marriage Tax Penalty, The Child Tax Credit, And The Alternative Minimum Tax
March 7, 2001

Estimated Revenue Effects Of H.R. 3, The "Economic Growth And Tax Relief Act Of 2001," As Reported By The Committee On Ways And Means
March 6, 2001

Overview Of Present Law And Economic Analysis Relating To Marginal Tax Rates And The President's Individual Income Tax Rate Proposals
March 6, 2001

Description Of Selected Present-Law Provisions Relating To The Federal Income Tax Treatment Of Domestic Oil And Gas Production And Certain Utility Conservation Payments
March 1, 2001

Description Of The Chairman's Amendment In The Nature Of A Substitute To H.R. 3, The Economic Growth And Tax Relief Act Of 2001
February 28, 2001

Description Of The Economic Growth And Tax Relief Act Of 2001
February 27, 2001

Distribution Of Certain Federal Tax Liabilities By Income Class For Calendar Year 2001
February 27, 2001

Overview Of Present Law And Economic Analysis Relating To Tax And Savings Incentives For Education
February 12, 2001