JOINT COMMITTEE ON TAXATION

To order any of these publications, call (202) 225-2647 or send an e-mail to jctpublications@mail.house.gov. Please provide your name and address and specify the publication(s) desired by JCS or JCX number.

JCS-2002 DOCUMENTS

JCS-5-02

Estimates Of Federal Tax Expenditures For Fiscal Years 2003-2007
December 19, 2002

JCS-4-02

Joint Review Of The Strategic Plans And Budget Of The Internal Revenue Service, 2002
May 14, 2002

JCS-3-02

Description Of Revenue Provisions Contained In The President's Fiscal Year 2003 Budget Proposal
March 18, 2002

JCS-2-02

Joint Review Of The Strategic Plans And Budget Of The Internal Revenue Service, 2001
May 8, 2001

JCS-1-02

Estimates Of Federal Tax Expenditures For Fiscal Years 2002-2006
January 17, 2002

JCX-2002 DOCUMENTS

JCX-105-02

Description Of The "Tax Technical Corrections Act Of 2002"
November 13,2002

JCX-104-02

Estimated Revenue Effects Of H.R. 3100, As Passed By The House Of Representatives
November 12,2002

JCX-103-02

Estimated Revenue Effects Of H.R. 5596, Relating To Political Organizations Described In Section 527 Of The Internal Revenue Code, As Passed By The House And The Senate
October 22 2002

JCX-102-02

Technical Explanation Of H.R. 5596, Relating To Political Organizations Described In Section 527 Of The Internal Revenue Code, As Passed By The House And The Senate
October 22 2002

JCX-101-02

Estimated Revenue Effects Of A Chairman's Amendment In The Nature Of A Substitute To H.R. 5558, The "Retirement Savings And Security Act Of 2002," Scheduled For Markup By The Committee On Ways And Means On October 7, 2002
October 7, 2002

JCX-100-02

Description Of Chairman's Amendment In The Nature Of A Substitute To H.R. 5558, The "Retirement Savings And Security Act Of 2002"
October 7, 2002

JCX-99-02

Estimated Revenue Effects Of H.R. 5558, The "Retirement Savings And Security Act Of 2002," Scheduled For Markup By The Committee On Ways And Means On October 7, 2002
October 7, 2002

JCX-98-02

Description Of H.R. 5558, The "Retirement Savings And Security Act Of 2002"
October 7, 2002

JCX-97-02

Estimated Revenue Effects Of A Chairman's Amendment In The Nature Of A Substitute To H.R. 1619, Scheduled For Markup By The Committee On Ways And Means On October 7, 2002
October 7, 2002

JCX-96-02

Description Of Chairman's Amendment In The Nature Of A Substitute To H.R. 1619
October 7, 2002

JCX-95-02

Estimated Revenue Effects Of H.R. 1619, Scheduled For Markup By The Committee On Ways And Means On October 7, 2002
October 7, 2002

JCX-94-02

Description Of H.R. 1619
October 7, 2002

JCX-93-02

Estimated Revenue Effects Of H.R. 5557, The "Armed Forces Tax Fairness Act Of 2002," Scheduled For Consideration On The House Floor
October 7, 2002

JCX-92-02

Technical Explanation Of H.R. 5557, The "Armed Forces Tax Fairness Act Of 2002"
October 7, 2002

JCX-91-02

Comparison Of The Estimated Budget Effects Of H.R. 5063, The "Armed Forces Tax Fairness Act Of 2002," As Passed By The House Of Representatives And The Senate
October 4, 2002

JCX-90-02

Comparison Of The Provisions Of H.R. 5063, The "Armed Forces Tax Fairness Act Of 2002," As Passed By The House And The Senate
October 4, 2002

JCX-89-02

Estimated Revenue Effects Of The "Small Business And Farm Economic Recovery Act Of 2002," Scheduled For Markup By The Committee On Finance On September 19, 2002
September 17, 2002

JCX-88-02

Description Of The "Small Business And Farm Economic Recovery Act"
September 17, 2002

JCX-87-02

Estimated Revenue Effects Of H.R. 5203, The "Education Savings And School Excellence Permanence Act Of 2002," Scheduled For Consideration By The House Of Representatives On September 4, 2002
September 4, 2002

JCX-86-02

Estimated Revenue Effects Of A Chairman's Modification To H.R. 5063, The "Armed Forces Tax Fairness Act Of 2002"
September 3, 2002

JCX-85-02

Description Of The Chairman's Modification To H.R. 5063, "Armed Forces Tax Fairness Act Of 2002"
September 3, 2002

JCX-84-02

Estimated Budget Effects Of The Revenue Provisions Contained In The Conference Agreement For H.R. 3009, The "Trade Adjustment Assistance Reform Act Of 2002 ('TAA')"
July 29, 2002

JCX-83-02

Background And History Of The Trade Dispute Relating To The Prior-Law Foreign Sales Corporation Provisions And The Present-Law Exclusion For Extraterritorial Income And A Description Of These Rules
July 26, 2002

JCX-82-02

Estimated Revenue Effects Of The Chairman's Amendment In The Nature Of A Substitute To H.R. 5193, The "Back To School Tax Relief Act Of 2002," Scheduled For Markup By The Committee On Ways And Means On July 25, 2002
July 24, 2002

JCX-81-02

Description Of Chairman's Amendment In The Nature Of A Substitute To H.R. 5193, The "Back To School Tax Relief Act Of 2002"
July 24, 2002

JCX-80-02

Estimated Revenue Effects Of H.R. 5193, The "Back To School Tax Relief Act Of 2002," Scheduled For Markup By The Committee On Ways And Means On July 25, 2002
July 24, 2002

JCX-79-02

Description Of H.R. 5193, The "Back To School Tax Relief Act Of 2002"
July 23, 2002

JCX-78-02

Technical Explanation Of H.R. 5095 (The "American Competitiveness Act Of 2002")
July 19, 2002

JCX-77-02

Estimated Revenue Effects Of The Chairman's Additional Modifications To S. 1971, The "National Employee Savings And Trust Equity Guarantee Act," Scheduled For Markup By The Committee On Finance On July 11, 2002
July 11, 2002

JCX-76-02

Additional Chairman's Modifications To The "National Employee Savings And Trust Equity Guarantee Act"
July 11, 2002

JCX-75-02

Estimated Revenue Effects Of The Chairman's Modification To The "National Employee Savings And Trust Equity Guarantee Act," Scheduled For Markup By The Committee On Finance On July 11, 2002
July 10, 2002

JCX-74-02

Description Of Chairman's Modifications To The "National Employee Savings And Trust Equity Guarantee Act"
July 9, 2002

JCX-73-02

Estimated Revenue Effects Of The "Armed Forces Tax Fairness Act Of 2002," Scheduled For Consideration By The House Of Representatives On July 9, 2002
July 8, 2002

JCX-72-02

Description Of The "Armed Forces Tax Fairness Act Of 2002"
July 8, 2002

JCX-71-02

Present Law And Background Relating To Employer-Sponsored Defined Benefit Plans
June 18, 2002

JCX-70-02

Estimated Revenue Effects Of H.R. 4931, The "Retirement Savings Security Act Of 2002," For Consideration By The House Committee On Rules On June 18, 2002
June 18, 2002

JCX-69-02

Description Of H.R. 4931, The "Retirement Savings Security Act Of 2002"
June 18, 2002

JCX-68-02

Estimated Revenue Effects Of A Chairman's Amendment In The Nature Of A Substitute To H.R. 4946, The "Improving Access To Long-Term Care Act Of 2002," Scheduled For Markup By The Committee On Ways And Means On June 18, 2002
June 17, 2002

JCX-67-02

Description Of Chairman's Amendment In The Nature Of A Substitute To H.R. 4946, The "Improving Access To Long-Term Care Act Of 2002"
June 17, 2002

JCX-66-02

Estimated Revenue Effects Of S.2498, The "Tax Shelter Transparency Act," As Modified By The Chairman's Modification, Scheduled For Markup By The Committee On Finance On June 13, 2002
June 13, 2002

JCX-65-02

Estimated Revenue Effects Of Chairman's Amendment To S.2119, The "Reversing The Expatriation Of Profits Offshore Act," Scheduled For Markup By The Committee On Finance On June 13, 2002
June 13, 2002

JCX-64-02

Estimated Revenue Effects Of The "CARE Act Of 2002," As Modified By The Chairman's Modification, Scheduled For Markup By The Committee On Finance On June 13, 2002
June 13, 2002

JCX-63-02

Description Of Chairman's Modifications To The Provisions Of The "Tax Shelter Transparency Act" Scheduled For A Markup By The Senate Committee On Finance On June 13, 2002
June 12, 2002

JCX-62-02

Description Of Chairman's Modifications To The Proposals In The "Reversing The Expatriation Of Profits Offshore Act"
June 12, 2002

JCX-61-02

Description Of Chairman's Modifications To The Provisions Of The "CARE Act Of 2002" Scheduled For A Markup By The Senate Committee On Finance On June 13, 2002
June 12, 2002

JCX-60-02

Estimated Revenue Effects Of H.R. 4019 For Consideration By The House Committee On Rules On June 11, 2002
June 11, 2002

JCX-59-02

Technical Explanation Of H.R. 4019 For Consideration By The House Committee On Rules On June 11, 2002
June 11, 2002

JCX-58-02

Estimated Revenue Effects Of The "CARE Act Of 2002," Scheduled For Markup By The Committee On Finance On June 13, 2002
June 11, 2002

JCX-57-02

Description Of The "CARE Act Of 2002"
June 11, 2002

JCX-56-02

Estimated Revenue Effects Of S. 2119, The "Reversing The Expatriation Of Profits Offshore Act," Scheduled For Markup By The Committee On Finance On June 13, 2002
June 11, 2002

JCX-55-02

Description Of Proposals In The "Reversing The Expatriation Of Profits Offshore Act"
June 11, 2002

JCX-54-02

Estimated Revenue Effects Of S. 2498, The "Tax Shelter Transparency Act," Scheduled For Markup By The Committee On Finance On June 13, 2002
June 11, 2002

JCX-53-02

Description Of Proposals In S. 2498, The "Tax Shelter Transparency Act"
June 11, 2002

JCX-52-02

Background And Description Of Present-Law Rules And Proposals Relating To Corporate Inversion Transactions
June 5, 2002

JCX-51-02

Estimated Revenue Effects Of H.R. 2143, "Permanent Death Tax Repeal Act Of 2001"
June 4, 2002

JCX-50-02

Description Of H.R. 2143, The "Permanent Death Tax Repeal Act Of 2001"
June 4, 2002

JCX-49-02

Estimated Revenue Effects Of H.R. 4823, "Holocaust Restitution Tax Fairness Act Of 2002"
June 3, 2002

JCX-48-02

Description Of H.R. 4823, The "Holocaust Restitution Tax Fairness Act Of 2002"
June 3, 2002

JCX-47-02

Estimated Revenue Effects Of H.R. 4800, "Repealing The Sunset Related To The Expansion Of Adoption Benefits"
June 3, 2002

JCX-46-02

Description Of H.R. 4800, The Repeal Of The Sunset Provision For The Expansion Of The Adoption Credit And The Exclusion For Adoption Assistance
June 3, 2002

JCX-45-02

Overview Of Present Law And Selected Proposals Regarding The Federal Income Taxation Of Small Business And Agriculture
May 31, 2002

JCX-44-02

Comparison Of The Estimated Budget Effects Of Division C. Of H.R. 4, The "Energy Tax Policy Act Of 2001," As Passed By The House Of Representatives And Division H. Of H.R. 4, The "Energy Tax Incentives Act Of 2002," And Certain Mandates, As Amended By The Senate
May 23, 2002

JCX-43-02

Comparison Of Division C Of H.R. 4, The "Energy Tax Policy Act Of 2001," As Passed By The House Of Representatives And Division H Of H.R. 4, The "Energy Tax Incentives Act Of 2002," As Amended By The Senate
May 23, 2002

JCX-42-02

Estimated Revenue Effects Of Division H. Of H.R. 4, The "Energy Tax Incentives Act Of 2002," And Certain Mandates, As Amended By The Senate
May 23, 2002

JCX-41-02

Disclosure Report For Public Inspection Pursuant To Internal Revenue Code Section 6103(p)(3)(C) For Calendar Year 2001
May 23, 2002

JCX-40-02

Description Of Present Law Regarding Tax Incentives For Renewal Communities And Other Economically Distressed Areas
May 20, 2002

JCX-39-02

Description Of Present-Law Rules Relating To Political And Other Activities Of Organizations Described In Section 501(C)(3) And Proposals Regarding Churches
May 14, 2002

JCX-38-02

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 10, 2002

JCX-37-02

Overview Of Highway Trust Fund Excise Taxes And Related Internal Revenue Code Expenditure Provisions
May 7, 2002

JCX-36-02

Written Testimony Of The Staff Of The Joint Committee On Taxation At A Hearing Of The Subcommittee On Oversight Of The House Committee On Ways And Means Concerning Modeling The Economic Effects Of Changes In Tax Policy
May 6, 2002

JCX-35-02

Estimated Revenue Effects Of The Chairman's Amendment To H.R. 4626, The "Encouraging Work And Supporting Marriage Act Of 2002"
May 2, 2002

JCX-34-02

Description Of Chairman's Amendment To H.R. 4626, The "Encouraging Work And Supporting Marriage Act Of 2002"
May 2, 2002

JCX-33-02

Estimated Revenue Effects Of The "Encouraging Work And Supporting Marriage Act Of 2002"
April 30, 2002

JCX-32-02

Description Of The "Encouraging Work And Supporting Marriage Act Of 2002"
April 30, 2002

JCX-31-02

Estimated Revenue Effects Of H.R. 4156, The "Clergy Housing Clarification Act Of 2002," As Passed By The House Of Representatives On April 16, 2002
April 18, 2002

JCX-30-02

Description Of H.R. 4156, The "Clergy Housing Clarification Act Of 2002," As Passed By The House Of Representatives On April 16, 2002
April 18, 2002

JCX-29-02

Present Law And Background Relating To Executive Compensation
April 17, 2002

JCX-28-02

Estimated Revenue Effects Of The "Tax Relief Guarantee Act Of 2002," An Amendment In The Nature Of A Substitute To H.R.586
April 17, 2002

JCX-27-02

Technical Explanation Of The "Tax Relief Guarantee Act Of 2002," An Amendment In The Nature Of A Substitute To H.R.586
April 17, 2002

JCX-26-02

Description Of The Chairman's Modification To H.R. 3930, The "Water Quality Financing Act Of 2002," As Introduced And Ordered Reported By The Committee On Transportation And Infrastructure
April 16, 2002

JCX-25-02

Estimated Revenue Effects Of H.R. 3762, The "Pension Security Act Of 2002"
April 11, 2002

JCX-24-02

Technical Explanation Of The Revenue Provisions Of H.R. 3762, The "Pension Security Act of 2002"
April 11, 2002

JCX-23-02

Background Materials On Business Tax Issues Prepared For The House Committee On Ways And Means Tax Policy Discussion Series
April 4, 2002

JCX-22-02

Summary Of P.L. 107-147, The "Job Creation And Worker Assistance Act Of 2002"
March 22, 2002

JCX-21-02

Estimated Revenue Effects Of The Chairman's Amendment In The Nature Of A Substitute To H.R.3991, The "Taxpayer Protection And IRS Accountability Act Of 2002," Scheduled For Markup By The Committee On Ways And Means On March 20, 2002
March 20, 2002

JCX-20-02

Description Of The Chairman's Amendment In The Nature Of A Substitute To H.R.3991, The "Taxpayer Protection And IRS Accountability Act Of 2002"
March 19, 2002

JCX-19-02

Background And Present Law Relating To Tax Shelters
March 19, 2002

JCX-18-02

Taxpayer Protection And IRS Accountability Act Of 2002
March 18, 2002

JCX-17-02

Estimated Budget Effects Of The Revenue Provisions Contained In The President's Fiscal Year 2003 Budget Proposal
March 15, 2002

JCX-16-02

Estimated Revenue Effects Of A Chairman's Amendment In The Nature Of A Substitute To H.R. 3669, The "Employee Retirement Savings Bill Of Rights," Scheduled For Markup By The Committee On Ways and Means On March 14, 2002
March 14, 2002

JCX-15-02

Description Of Chairman's Amendment In The Nature Of The Substitute To H.R. 3669, The "Employee Retirement Savings Bill Of Rights"
March 13, 2002

JCX-14-02

Background Materials On Alternative Minimum Tax And Capital Cost Recovery Prepared For The House Committee On Ways And Means Tax Policy Discussion Series
March 8, 2002

JCX-13-02

Estimated Revenue Effects Of The "Job Creation And Worker Assistance Act Of 2002"
March 6, 2002

JCX-12-02

Technical Explanation Of The "Job Creation And Worker Assistance Act Of 2002"
March 6, 2002

JCX-11-02

Present Law And Background Relating To Employer-Sponsored Defined Contribution Plans And Other Retirement Arrangements And Proposals Regarding Defined Contribution Plans
February 26, 2002

JCX-10-02

Background And History Of The Trade Dispute Relating To The Prior-Law Foreign Sales Corporation Provisions And The Present-Law Exclusion For Extraterritorial Income And A Description Of These Rules
February 25, 2002

JCX-9-02

Present Law And Background Relating To Employer-Sponsored Defined Contribution Plans And Other Retirement Arrangements
February 25, 2002

JCX-8-02

Estimated Revenue Effects Of The "Energy Tax Incentives Act of 2002," As Ordered Reported By The Committee On Finance On February 13, 2002
February 14, 2002

JCX-7-02

Estimated Budget Effects Of The Revenue Provisions Of The "Economic Security And Worker Assistance Act Of 2002"
February 14, 2002

JCX-6-02

Technical Explanation Of The "Economic Security And Worker Assistance Act Of 2002"
February 13, 2002

JCX-5-02

Description Of The Chairman's Modification To The "Energy Tax Incentives Act Of 2002"
February 13, 2002

JCX-4-02

Overview Of Present-Law Federal Tax Provisions Relating To Health Care And Selected Health Care Tax Proposals Providing Aid To Displaced Workers And Other Uninsured Individuals
February 12, 2002

JCX-3-02

Estimated Revenue Effects Of The "Energy Tax Incentives Act Of 2002" Scheduled For Markup By The Committee On Finance On February 13, 2002
February 11, 2002

JCX-2-02

Description Of S. ____ "Energy Tax Incentives Act Of 2002"
February 11, 2002

JCX-1-02

Background Information Relating To The Investment Of Retirement Plan Assets In Employer Stock
February 11, 2002