JOINT COMMITTEE ON TAXATION

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JCS-2005 DOCUMENTS

JCS-6-05

Joint Review Of The Strategic Plans And Budget Of The Internal Revenue Service, 2005
May 19, 2005

JCS-5-05

General Explanation Of Tax Legislation Enacted In The 108th Congress
May 2005

JCS-4-05

Joint Review Of The Strategic Plans And Budget Of The Internal Revenue Service, 2003
May 20,2003

JCS-3-05

Description Of Revenue Provisions Contained In The President's Fiscal Year 2006 Budget Proposal
March 2005

JCS-2-05

Options To Improve Tax Compliance And Reform Tax Expenditures
* * SUPPLY EXHAUSTED * *
January 27, 2005

JCS-1-05

Estimates Of Federal Tax Expenditures For Fiscal Years 2005-2009
January 12, 2005

JCX-2005 DOCUMENTS

JCX-89-05R

Estimated Revenue Effects Of H.R. 4440, The "Gulf Opportunity Zone Act of 2005," As Passed By The House Of Representatives And The Senate On December 16, 2005
December 20, 2005

JCX-88-05

Technical Explanation Of The Revenue Provisions Of H.R. 4440, The "Gulf Opportunity Zone Act of 2005," As Passed By The House Of Representatives And The Senate
December 16, 2005

JCX-87-05

Estimated Revenue Effects Of H.R. 2830, The "Pension Protection Act Of 2005," As Passed By The House Of Representatives On December 15, 2005
December 16, 2005

JCX-86-05

Estimated Revenue Effects Of S. 1783, The "Pension Security And Transparency Act Of 2005," As Passed By The Senate On November 16, 2005
December 16, 2005

JCX-85-05

Estimated Revenue Effects Of H.R. 4440, The "Gulf Opportunity Zone Act Of 2005," As Passed By The House Of Representatives On December 7, 2005
December 9, 2005

JCX-84-05

Estimated Revenue Effects Of H.R. 4388, The "Tax Revision Act Of 2005," As Passed By The House Of Representatives On December 7, 2005
December 9, 2005

JCX-83-05

Estimated Revenue Effects Of H.R. 4096, The "Stealth Tax Relief Act Of 2005," As Passed By The House Of Representatives On December 7, 2005
December 9, 2005

JCX-82-05R

Estimated Revenue Effects Of The Tax Provisions Contained In S. 2020, The "Tax Relief Act Of 2005," As Passed By The Senate On November 18, 2005
November 29, 2005

JCX-81-05

Estimated Revenue Effects Of H.R. 4297, The "Tax Relief Extension Reconciliation Act Of 2005," As Reported By The Committee On Ways And Means
November 18, 2005

JCX-80-05

Estimated Revenue Effects Of S. 2020, The "Tax Relief Act Of 2005," Scheduled For Consideration On The Senate Floor On November 16, 2005
November 16, 2005

JCX-79-05

Estimated Revenue Effects Of The Chairman's Amendment In The Nature Of A Substitute To H.R. 4297, The "Tax Relief Extension Reconciliation Act Of 2005," Scheduled For Markup By The Committee On Ways And Means On November 15, 2005
November 15, 2005

JCX-78-05

Estimated Revenue Effects Of The Chairman's Modification To The "Tax Relief Act Of 2005," Scheduled For Markup By The Committee On Finance On November 15, 2005
November 14, 2005

JCX-77-05

Description Of The Chairman's Modification To The Provisions Of The "Tax Relief Act Of 2005"
November 14, 2005

JCX-76-05

Description Of The Chairman's Amendment In The Nature Of A Substitute To H.R. 4297, A Bill To Provide For Reconciliation Pursuant To Section 201(b) Of The Concurrent Resolution On The Budget For Fiscal Year 2006, Scheduled For Markup In The Committee On Ways And Means On November 15, 2005
November 14, 2005

JCX-75-05

Description Of H.R. 4297, A Bill To Provide For Reconciliation Pursuant To Section 201(b) Of The Concurrent Resolution On The Budget For Fiscal Year 2006
November 14, 2005

JCX-74-05

Estimated Revenue Effects Of The Chairman's Amendment In The Nature Of A Substitute To H.R. 2830, The "Pension Protection Act Of 2005," Scheduled For Markup By The Committee On Ways And Means On November 9, 2005
November 9, 2005

JCX-73-05

Description Of The Chairman's Amendment In The Nature Of A Substitute To H.R. 2830, The "Pension Protection Act Of 2005"
November 8, 2005

JCX-72-05

Estimated Revenue Effects Of The Chairman's Mark Of The "Tax Relief Act Of 2005," Scheduled For Markup By The Committee On Finance On November 10, 2005
November 8, 2005

JCX-71-05

Description Of The Chairman's Mark Of The "Tax Relief Act Of 2005"
November 8, 2005

JCX-70-05

Testimony Of George K. Yin Chief Of Staff Of The Joint Committee On Taxation At A Hearing Of The Senate Committee On Finance On "Hurricane Katrina: Community Rebuilding Needs And Effectiveness Of Past Proposals"
September 28, 2005

JCX-69-05

Technical Explanation Of H.R. 3768, The "Katrina Emergency Tax Relief Act Of 2005" As Passed By The House And The Senate On September 21, 2005
September 22, 2005

JCX-68-05

Estimated Revenue Effects Of The House Resolution Of Concurrence With An Amendment To The Senate Amendment To H.R. 3768, The "Katrina Emergency Tax Relief Act Of 2005"
September 21, 2005

JCX-67-05

Technical Explanation Of H.R. 3768, The "Hurricane Katrina Tax Relief Act Of 2005," As Amended By The Senate On September 15, 2005
September 20, 2005

JCX-66-05R

Estimated Revenue Effects Of H.R. 3768, The "Hurricane Katrina Tax Relief Act Of 2005," As Amended By The Senate On September 15, 2005
September 20, 2005

JCX-65-05R

Estimated Revenue Effects Of H.R. 3768, The "Katrina Emergency Tax Relief Act Of 2005"
September 15, 2005

JCX-64-05R

Technical Explanation Of H.R. 3768, The "Katrina Emergency Tax Relief Act Of 2005"
September 15, 2005

JCX-63-05

Disclosure Report For Public Inspection Pursuant To Internal Revenue Code Section 6103(p)(3)(C) For Calendar Year 2004
August 19, 2005

JCX-62-05

Estimated Trust Fund And General Fund Effects Of Certain Provisions Contained In The Conference Agreement For Title XI. Of H.R. 3, "Highway Reauthorization And Excise Tax Simplification"
July 29, 2005

JCX-61-05

Estimated Budget Effects Of The Conference Agreement For Title XI. Of H.R. 3, "Highway Reauthorization And Excise Tax Simplification"
July 29, 2005

JCX-60-05

Description And Technical Explanation Of The Conference Agreement Of H.R. 6, Title XIII, The "Energy Tax Incentives Act Of 2005"
July 28, 2005

JCX-59-05

Estimated Budget Effects Of The Conference Agreement For Title XIII. Of H.R. 6, The "Energy Tax Incentives Act Of 2005"
July 27, 2005

JCX-58-05

Estimated Revenue Effects Of The Chairman's Modifications To The "National Employee Savings And Trust Equity Guarantee Act Of 2005," Scheduled For Markup By The Committee On Finance On July 26, 2005
July 26, 2005

JCX-57-05

Modifications To The Senate Finance Committee Chairman's Mark Of The "National Employee Savings And Trust Equity Guarantee Act Of 2005"
July 26, 2005

JCX-56-05

Description Of The Chairman's Mark Of The "National Employee Savings And Trust Equity Guarantee Act Of 2005"
July 22, 2005

JCX-55-05

Description Of The "Tax Technical Corrections Act Of 2005"
July 21, 2005

JCX-54-05

Present Law And Legislative Background Relating To Depreciation And Section 179 Expensing
July 20, 2005

JCX-53-05

Comparison Of The Revenue Effects Of The Tax Provisions Of H.R.6, As Passed By The House And As Amended By The Senate
July 19, 2005

JCX-52-05

Comparison Of Title XIII Of H.R.6, The "Enhanced Energy Infrastructure And Technology Tax Act Of 2005,"As Passed By The House Of Representatives And Title XV of H.R. 6, The "Energy Policy Tax Incentives Act of 2005," As Amended By The Senate
July 19, 2005

JCX-51-05

Estimated Revenue Effects Of Title XV. Of H.R. 6, The "Energy Policy Tax Incentives Act Of 2005," As Passed By The Senate On June 28, 2005
June 28, 2005

JCX-50-05

Present Law And Background Information On Certain Expiring Tax Provisions
June 27, 2005

JCX-49-05

Present Law And Background Relating To Multiemployer Defined Benefit Pension Plans And Related Provisions Of H.R. 2830, The "Pension Protection Act Of 2005"
June 24, 2005

JCX-48-05

Description Of H.R. 2830, The "Pension Protection Act Of 2005," As Ordered Reported By The Subcommittee On Employer-Employee Relations Of The House Committee On Education And The Workforce
June 23, 2005

JCX-47-05

Estimated Revenue Effects Of The Chairman's Amendment In The Nature Of A Substitute To The "Energy Policy Tax Incentives Act Of 2005," Scheduled For Markup By The Committee On Finance On June 16, 2005
June 16, 2005

JCX-46-05

Description Of The Chairman's Modification To the Provisions Of The "Energy Policy Tax Incentives Act Of 2005"
June 16, 2005

JCX-45-05

Estimated Revenue Effects Of The Chairman's Mark Of The "Energy Policy Tax Incentives Act Of 2005," Scheduled For Markup By The Committee On Finance On June 16, 2005
June 14, 2005

JCX-44-05

Description Of The "Energy Policy Tax Incentives Act Of 2005"
June 14, 2005

JCX-43-05

Estimated Trust Fund And General Fund Effects Of Certain Tax Provisions Contained In H.R. 3, As Passed By The House And The Senate
June 13, 2005

JCX-42-05

Estimated Budget Effects Of The Tax Provisions Contained In H.R. 3, As Passed By The House And The Senate
June 13, 2005

JCX-41-05

Summary Description Of The "Highway Reauthorization And Excise Tax Simplification Act Of 2005," Title V Of H.R. 3, As Passed By The Senate On May 17, 2005
June 13, 2005

JCX-40-05

Estimated Trust Fund And General Fund Effects Of Title V. Of H.R. 3, The "Highway Reauthorization And Excise Tax Simplification Act Of 2005," As Passed By The Senate On May 17, 2005
May 31, 2005

JCX-39-05

Estimated Revenue Effects Of Title V. Of H.R. 3, The "Highway Reauthorization And Excise Tax Simplification Act Of 2005," As Passed By The Senate On May 17, 2005
May 31, 2005

JCX-38-05

Testimony Of George K. Yin Chief Of Staff Of The Joint Committee On Taxation At A Hearing Of The Senate Committee On Finance On "Social Security: Achieving Sustainable Solvency"
May 25, 2005

JCX-37-05

Present Law And Background Relating To The Individual Alternative Minimum Tax
May 20, 2005

JCX-36-05

Present Law And Background Relating To Tax Credits For Electricity Production From Renewable Sources
May 19, 2005

JCX-35-05

Report Of The Joint Committee On Taxation Relating To The Internal Revenue Service As Required By Section 8022 Of The Internal Revenue Code
May 17, 2005

JCX-34-05

Estimated Highway Trust Fund Effects Of The Manager's Amendment To Title V. Of H.R. 3, The "Highway Reauthorization And Excise Tax Simplification Act Of 2005," Scheduled For Consideration On The Senate Floor
May 10, 2005

JCX-33-05

Estimated Revenue Effects Of The Manager's Amendment To Title V. Of H.R. 3, The "Highway Reauthorization And Excise Tax Simplification Act of 2005," Scheduled For Consideration On The Senate Floor
May 10, 2005

JCX-32-05

Errata For JCX-29-05
April 20, 2005

JCX-31-05

Estimated Revenue Effects Of H.R. 1134, As Passed By The House Of Representatives And The Senate
April 20, 2005

JCX-30-05

Summary Table Of Types And Tax Treatment Of Section 501(C) Organizations
April 20, 2005

JCX-29-05

Historical Development And Present Law Of The Federal Tax Exemption For Charities And Other Tax-Exempt Organizations
April 19, 2005

JCX-28-05

Estimated Revenue Effects Of The Chairman's Modification To The "Highway Reauthorization And Excise Tax Simplification Act Of 2005," Scheduled For Markup By The Committee On Finance On April 19, 2005
April 19, 2005

JCX-27-05

Description Of The Chairman's Modification To The Provisions Of The "Highway Reauthorization And Excise Tax Simplification Act Of 2005"
April 19, 2005

JCX-26-05

Testimony Of George K. Yin, Chief Of Staff Of The Joint Committee On Taxation At A Hearing Of The House Committee On Ways And Means On "An Overview Of The Tax-Exempt Sector"
April 20, 2005

JCX-25-05

Estimated Revenue Effects Of The Chairman's Mark Of The "United States Tax Court Modernization Act," Scheduled For Markup By The Committee On Finance On April 19, 2005
April 15, 2005

JCX-24-05

Description Of The Chairman's Mark Of The "United States Tax Court Modernization Act"
April 15, 2005

JCX-23-05

Estimated Revenue Effects Of The "Highway Reauthorization And Excise Tax Simplification Act Of 2005," Scheduled For Markup By The Committee On Finance On April 19, 2005
April 15, 2005

JCX-22-05

Description Of The "Highway Reauthorization And Excise Tax Simplification Act Of 2005"
April 15, 2005

JCX-21-05

Estimated Revenue Effects Of An Amendment In The Nature Of A Substitute Offered By Mr. Pomeroy To H.R. 8, The "Death Tax Repeal Permanency Act Of 2005," Scheduled For Consideration By The House Of Representatives On April 13, 2005
April 13, 2005

JCX-20-05

Estimated Revenue Effects Of H.R. 8, The "Death Tax Repeal Permanency Act Of 2005," Scheduled For Consideration By The House Of Representatives On April 13, 2005
April 13, 2005

JCX-19-05R

Summary Of Joint Committee Staff "Options To Improve Tax Compliance And Reform Tax Expenditures"
April 14, 2005

JCX-18-05

Testimony Of George K. Yin Chief Of Staff Of The Joint Committee On Taxation At A Hearing Of The Senate Committee On Finance On "The $350 Billion Question: How To Solve The Tax Gap"
April 14, 2005

JCX-17-05

Estimated Revenue Effects Of The Chairman's Amendment In The Nature Of A Substitute To H.R. 1541, Scheduled For Markup By The Committee On Ways And Means On April 13, 2005
April 12, 2005

JCX-16-05

Description Of Chairman's Amendment In The Nature Of A Substitute To H.R. 1541
April 12, 2005

JCX-15-05

Description Of "A Bill To Enhance Energy Infrastructure Properties In The United States And To Encourage The Use Of Certain Energy Technologies"
April 11, 2005

JCX-14-05R

Testimony Of George K. Yin Chief Of Staff Of The Joint Committee On Taxation At A Hearing Of The Senate Committee On Finance Relating To "Charities And Charitable Giving: Proposals For Reform"
April 5, 2005

JCX-13-05

Correction Of Error In Table 3 Of JCS-1-05, Estimates Of Federal Tax Expenditures For Fiscal Years 2005-2009
March 17, 2005

JCX-12-05

Description And Analysis Of Certain Federal Tax Provisions Expiring In 2005 And 2006
March 11, 2005

JCX-11-05

Estimated Revenue Effects Of The Tax Provisions Of The "Personal Responsibility And Individual Development For Everyone ('PRIDE') Act," As Ordered Reported By The Committee On Finance On March 9, 2005
March 9, 2005

JCX-10-05

Estimated Budget Effects Of The Revenue Provisions Contained In The President's Fiscal Year 2006 Budget Proposal
March 9, 2005

JCX-9-05

Present Law And Background Relating To Employer-Sponsored Defined Benefit Pension Plans And The Pension Benefit Guaranty Corporation ("PBGC")
March 7, 2005

JCX-8-05

Estimated Outlay Effects Of H.R. 996
March 2, 2005

JCX-7-05

Description Of Chairman's Amendment In The Nature Of A Substitute To H.R. 996
March 2, 2005

JCX-6-05

Estimated Revenue Effects Of A Bill To Amend The Internal Revenue Code Of 1986 To Provide For The Extension Of Highway-Related Taxes And Trust Funds
March 1, 2005

JCX-5-05

Description Of A Bill To Amend The Internal Revenue Code Of 1986 To Provide For The Extension Of Highway-Related Taxes And Trust Funds, And For Other Purposes
March 1, 2005

JCX-4-05

Macroeconomic Anaylsis Of Various Proposals To Provide $500 Billion In Tax Relief
March 1, 2005

JCX-3-05

Present Law And Background Relating To Employer-Sponsored Defined Benefit Pension Plans And The Pension Benefit Guaranty Corporation ("PBGC")
February 28, 2005

JCX-2-05

Background Information Relating To The Joint Committee On Taxation
February, 2005

JCX-1-05

Overview Of Revenue Estimating Procedures And Methodologies Used By The Staff Of The Joint Committee On Taxation
February 2, 2005