JOINT COMMITTEE ON TAXATION

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JCS-2007 DOCUMENTS

JCS-3-07

Estimates Of Federal Tax Expenditures For Fiscal Years 2007-2011
September 24, 2007

JCS-2-07

Description Of Revenue Provisions Contained In The President's Fiscal Year 2008 Budget Proposal
March 2007

JCS-1-07

General Explanation Of Tax Legislation Enacted In The 109th Congress
January 17, 2007

JCX-2007 DOCUMENTS

JCX-121-07

Estimated Budget Effects Of H.R. 3997, The "Defenders Of Freedom Tax Relief Act Of 2007" As Amended And Passed By The Senate On December 19, 2007
December 20, 2007

JCX-120-07

Estimated Budget Effects Of H.R. 3997, The "Heroes Earnings Assistance And Relief Tax Act Of 2007" As Passed By The House Of Representatives On December 18, 2007
December 20, 2007

JCX-119-07

Description Of The Tax Technical Corrections Act Of 2007, As Passed By The House Of Representatives
December 18, 2007

JCX-118-07

Estimated Revenue Effects Of H.R. 3648, The "Mortgage Forgiveness Debt Relief Act Of 2007" As Amended And Passed By The Senate On December 14, 2007
December 18, 2007

JCX-117-07

Estimated Budget Effects Of Title XV Of H.R. 6, The "Clean Renewable Energy And Conservation Act Of 2007," As Amended And Passed By The Senate On December 13, 2007
December 18, 2007

JCX-116-07

Estimated Revenue Effects Of H.R. 3997, The "Defenders Of Freedom Tax Relief Act Of 2007," As Amended And Passed By The Senate On December 12, 2007
December 13, 2007

JCX-115-07

Estimated Budget Effects Of Titles I. And XV. Of A Proposed Amendment To H.R. 6, The "Clean Renewable Energy And Conservation Act Of 2007," Scheduled For Consideration On The Senate Floor
December 13, 2007

JCX-114-07

Estimated Revenue Effects Of H.R. 4351, The "AMT Relief Act Of 2007," Scheduled For Consideration By The House Of Representatives On December 12, 2007
December 12, 2007

JCX-113-07

Technical Explanation Of The "AMT Relief Act Of 2007" As Introduced The House Of Representatives On December 11, 2007
December 12, 2007

JCX-112-07

Estimated Budget Effects Of The Revenue Provisions Contained In Titles I. And XV. Of H.R. 6, The "Clean Renewable Energy And Conservation Tax Act Of 2007," As Passed By The House Of Representatives On December 6, 2007
December 12, 2007

JCX-111-07

Technical Explanation Of The Revenue Provisions Contained In Title XV Of H.R. 6, The "Clean Renewable Energy And Conservation Tax Act Of 2007," As Passed By The House Of Representatives On December 6, 2007
December 12, 2007

JCX-110-07

Technical Explanation Of H.R. 4118, Relating To The Taxation Of Payments Made To The Victims Of The Tragic Event At Virginia Polytechnic Institute & State University, As Passed By The House Of Representatives On December 4, 2007
December 6, 2007

JCX-109-07

Description Of The Tax Technical Corrections Act Of 2007
November 16, 2007

JCX-108-07

History, Present Law, And Analysis Of The Federal Wealth Transfer Tax System
November 13, 2007

JCX-107-07

Description Of The Chairman's Amendment In The Nature Of A Substitute To H.R. 3997, "Heroes Earnings Assistance And Relief Tax Act Of 2007"
November 1, 2007

JCX-106-07

Description Of The Chairman's Amendment In The Nature Of A Substitute Of H.R. 3996, The "Temporary Tax Relief Act Of 2007"
November 1, 2007

JCX-105-07

Estimated Revenue Effects Of The Chairman's Amendment In The Nature Of A Substitute To H.R. 3996, The "Temporary Tax Relief Act Of 2007," Scheduled For Markup By The Committee On Ways And Means On November 1, 2007
October 31, 2007

JCX-104-07

Estimated Budget Effects Of The Chairman's Amendment In The Nature Of A Substitute To H.R. 3997, The "Heroes Earnings Assistance And Relief Tax Act Of 2007," Scheduled For Markup By The Committee On Ways And Means On November 1, 2007
October 31, 2007

JCX-103-07

Present Law And Background Relating To Qualified Retirement Plan Fees
October 30, 2007

JCX-102-07

Description Of The Tax Provisions Of The Chairman's Amendment In The Nature Of A Substitute To H.R. 3920, The "Trade And Globalization Assistance Act Of 2007"
October 23, 2007

JCX-101-07

Modeling The Federal Revenue Effects Of Proposed Changes In Cigarette Excise Taxes
October 19, 2007

JCX-100-07

Select Tax And Social Security Benefit Issues Relating To Military Personnel, Volunteer Firefighters, Peace Corps Volunteers, And Americorps Volunteers
October 16, 2007

JCX-99-07

Estimated Revenue Effects Of H.R. 3056, The "Tax Collection Responsibility Act Of 2007," As Passed By The House Of Representatives On October 10, 2007
October 12, 2007

JCX-98-07

Estimated Revenue Effects Of H.R. 3648, The "Mortgage Forgiveness Debt Relief Act Of 2007," As Passed By The House Of Representatives On October 4, 2007
October 5, 2007

JCX-97-07

Estimated Revenue Effects Of The Chairman's Mark, As Modified, Of The "Heartland, Habitat, Harvest And Horticulture Act Of 2007," Scheduled For Markup By The Committee On Finance On October 4, 2007
October 4, 2007

JCX-96-07

Description Of The Chairman's Modification To The Provisions Of The "Heartland, Habitat, Harvest And Horticulture Act Of 2007"
October 4, 2007

JCX-95-07

Estimated Revenue Effects Of The Chairman's Mark Of The "Heartland, Habitat, Harvest And Horticulture Act Of 2007," Scheduled For Markup By The Committee On Finance On October 4, 2007
October 2, 2007

JCX-94-07

Description Of The Chairman's Mark Of The "Heartland, Habitat, Harvest And Horticulture Act Of 2007"
October 2, 2007

JCX-93-07

Estimated Revenue Effects Of Proposed Legislation Implementing The United States-Peru Trade Promotion Agreement Scheduled For Markup By The Senate Committee On Finance On October 4, 2007
October 2, 2007

JCX-92-07

Description Of The Revenue Raising Provisions Of Proposed Legislation Implementing The United States-Peru Trade Promotion Agreement
October 2, 2007

JCX-91-07

Technical Explanation Of The Revenue Provisions Of H.R. 976, The "Children's Health Insurance Program Reauthorization Act Of 2007," As Passed By The House On September 25, 2007
September 26, 2007

JCX-90-07

Description Of An Amendment In The Nature Of A Substitute To The Provisions Of H.R. 3648
September 26, 2007

JCX-89-07

Estimated Revenue Effects Of The Chairman's Amendment In The Nature Of A Substitute To The Revenue Provisions Of H.R. 1424, The "Paul Wellstone Mental Health And Addiction Equity Act Of 2007," Scheduled For Markup By The Committee On Ways And Means On September 26, 2007
September 25, 2007

JCX-88-07

Description Of The Chairman's Amendment In The Nature Of A Substitute To The Revenue Provisions Of H.R. 1424, The "Paul Wellstone Mental Health And Addiction Equity Act Of 2007"
September 25, 2007

JCX-87-07

Estimated Revenue Effects Of H.R. 3648, Scheduled For Markup By The Committee On Ways And Means On September 26, 2007
September 25, 2007

JCX-86-07

Description Of H.R. 3648 As Introduced In The House Of Representatives
September 25, 2007

JCX-85-07

Present Law And Analysis Relating To Selected International Tax Issues
September 24, 2007

JCX-84-07

Estimated Revenue, General Fund, And Trust Fund Effects Of The Chairman's Modification To The "American Infrastructure Investment And Improvement Act," Scheduled For Markup By the Committee On Finance On September 20, 2007
September 20, 2007

JCX-83-07

Description Of The Chairman's Modification To The Provisions Of The "American Infrastructure Investment And Improvement Act"
September 20, 2007

JCX-82-07

Estimated Revenue Effects Of The Chairman's Amendment In The Nature Of A Substitute To The Revenue Provisions Of H.R. 1424, The "Paul Wellstone Mental Health And Addiction Equity Act Of 2007," Scheduled For Markup By The Committee On Ways And Means, Subcommittee On Health, On September 19, 2007
September 18, 2007

JCX-81-07

Description Of The Chairman's Amendment In The Nature Of A Substitute To The Revenue Provisions Of H.R. 1424, The "Paul Wellstone Mental Health And Addiction Equity Act Of 2007"
September 18, 2007

JCX-80-07R

Estimated Revenue, General Fund, And Trust Fund Effects Of The "American Infrastructure Investment And Improvement Act," Scheduled For Markup By the Committee On Finance On September 20, 2007
September 18, 2007

JCX-79-07

Description Of The "American Infrastructure Investment And Improvement Act"
September 18, 2007

JCX-78-07

Estimated Revenue Effects Of Proposed Legislation Implementing The United States-Peru Trade Promotion Agreement Scheduled For Markup By The Senate Committee On Finance On September 20, 2007
September 19, 2007

JCX-77-07

Description Of The Revenue Raising Provisions Of Proposed Legislation Implementing The United States-Peru Trade Promotion Agreement
September 19, 2007

JCX-76-07

Estimated Revenue Effects Of The "Habitat And Land Conservation Act Of 2007," Scheduled For Markup By The Committee On Finance On September 20, 2007
September 18, 2007

JCX-75-07

Description Of The Chairman's Mark Of The "Habitat And Land Conservation Act Of 2007"
September 18, 2007

JCX-74-07

Estimated Revenue Effects Of The Revenue Provisions Contained In H.R. 3375, "A Three-Month Extension Of The Trade Adjustment Assistance Program Under The Trade Act Of 1974" Scheduled For Markup By The Committee On Ways And Means On September 18, 2007
September 17, 2007

JCX-73-07

Description Of The Revenue Provisions Of H.R. 3375, "A Three-Month Extension Of The Trade Adjustment Assistance Program Under The Trade Act Of 1974"
September 17, 2007

JCX-72-07

Estimated Revenue And Trust Fund Effects Of The Chairman's Amendment In The Nature Of A Substitute To The "Airport And Airway Trust Fund Financing Act Of 2007," Scheduled For Markup By The Committee On Ways And Means On September 18, 2007
September 17, 2007

JCX-71-07

Description Of The Chairman's Amendment In The Nature Of A Substitute To H.R. ____, The "Airport And Airway Trust Fund Financing Act Of 2007"
September 17, 2007

JCX-70-07

Estimated Revenue And Trust Fund Effects Of The "Federal Aviation Administration Extension Act Of 2007," Scheduled For Markup By The Committee On Ways And Means On September 18, 2007
September 14, 2007

JCX-69-07R

Estimated Revenue And Trust Fund Effects Of The "Airport And Airway Trust Fund Financing Act Of 2007," Scheduled For Markup By The Committee On Ways And Means On September 18, 2007
September 14, 2007

JCX-68-07

Description Of H.R. ____, The "Federal Aviation Administration Extension Act Of 2007"
September 14, 2007

JCX-67-07

Description Of H.R. ____, The "Airport And Airway Trust Fund Financing Act Of 2007"
September 14, 2007

JCX-66-07

Description Of The Chairman's Mark Of H.J. Res. 43, "A Joint Resolution Increasing The Statutory Limit On The Public Debt"
September 10, 2007

JCX-65-07

Comparison Of The Revenue Effects Of The Tax Provisions Contained In H.R. 3162, The "Children's Health And Medicare Protection Act Of 2007," As Passed By The House Of Representatives, And H.R. 976, The "Children's Health Insurance Program Reauthorization Act Of 2007," As Passed By The Senate
September 5, 2007

JCX-64-07

Comparison Of Tax Provisions Of H.R. 3162, The "Children's Health And Medicare Protection Act Of 2007," As Passed By The House, And H.R. 976, The "Children's Health Insurance Program Reauthorization Act Of 2007," As Passed By The Senate
September 5, 2007

JCX-63-07

Present Law And Analysis Relating To Tax Treatment Of Partnership Carried Interests And Related Issues, Part II
September 4, 2007

JCX-62-07

Present Law And Analysis Relating To Tax Treatment Of Partnership Carried Interests And Related Issues, Part I
September 4, 2007

JCX-61-07

Disclosure Report For Public Inspection Pursuant To Internal Revenue Code Section 6103(p)(3)(C) For Calendar Year 2006
August 9, 2007

JCX-60-07

Description Of The "Pension Protection Technical Corrections Act Of 2007"
August 3, 2007

JCX-59-07

Estimated Revenue Effects Of The Tax Provisions Contained In H.R. 3162, The "Children's Health And Medicare Protection Act Of 2007," Scheduled For Consideration By The House Of Representatives On August 1, 2007
August 1, 2007

JCX-58-07

Present Law And Background Information Relating To Financing Of The Airport And Airway Trust Fund And Airports
July 30, 2007

JCX-57-07

Estimated Revenue Effects Of The Chairman's Amendment In The Nature Of A Substitute To Title X Of H.R. 3162, The "Children's Health And Medicare Protection Act Of 2007," Scheduled For Markup By The Committee On Ways And Means On July 26, 2007
July 25, 2007

JCX-56-07

Description Of An Amendment In The Nature Of A Substitute To the Provisions Of Title X Of H.R. 3162, The "Children's Health And Medicare Protection Act Of 2007"
July 26, 2007

JCX-55-07

Estimated Revenue Effects Of Title X Of H.R. 3162, The "Children's Health And Medicare Protection Act Of 2007," Scheduled For Markup By The Committee On Ways And Means On July 26, 2007
July 25, 2007

JCX-54-07

Description Of Title X Of H.R. 3162, The "Children's Health And Medicare Protection Act Of 2007"
July 25, 2007

JCX-53-07

Description Of Present Law Relating To Section 501(C)(3) Organizations And Summary Of Section 501(C)(3)-Related Provisions Of The Pension Protection Act Of 2006 And Proposed Legislative Proposals
July 19, 2007

JCX-52-07

Description Of The Chairman's Amendment In The Nature Of A Substitute To H.R. 3056, The "Tax Collection Responsibility Act Of 2007"
July 17, 2007

JCX-51-07

Testimony Of The Staff Of The Joint Committee On Taxation Before The Senate Committee On Foreign Relations Hearing On The Proposed Tax Treaty With Belgium And The Proposed Tax Protocols With Denmark, Finland, And Germany
July 17, 2007

JCX-50-07

Estimated Revenue Effects Of H.R. 3056, The "Tax Collection Responsibility Act Of 2007," Scheduled For Markup By The Committee On Ways And Means On July 18, 2007
July 17, 2007

JCX-49-07

Description Of H.R. 3056, The "Tax Collection Responsibility Act Of 2007"
July 17, 2007

JCX-48-07

Explanation Of Proposed Protocol To The Income Tax Treaty Between The United States And Finland
July 13, 2007

JCX-47-07

Explanation Of Proposed Protocol To The Income Tax Treaty Between The United States And Germany
July 13, 2007

JCX-46-07

Explanation Of Proposed Protocol To The Income Tax Treaty Between The United States And Denmark
July 13, 2007

JCX-45-07

Explanation Of Proposed Income Tax Treaty Between The United States And Belgium
July 13, 2007

JCX-44-07

Estimated Revenue Effects Of The Revenue Provisions Related To The State Children's Health Insurance Program, Scheduled For Markup By The Committee On Finance On July 17, 2007
July 13, 2007

JCX-43-07

Description Of The Revenue Provisions For Markup Of The State Children's Health Insurance Program
July 13, 2007

JCX-42-07

Present Law And Background Information Relating To Financing Of The Airport And Airway Trust Fund And Airports
July 11, 2007

JCX-41-07

Present Law And Analysis Relating To Tax Treatment Of Partnership Carried Interests
July 10, 2007

JCX-40-07

Estimated Revenue Effects Of Certain Provisions Contained H.R. 1830, The "Andean Trade Preference Act," As Passed By The House Of Representatives On June 27, 2007
June 28, 2007

JCX-39-07

Technical Explanation Of The Revenue Raising Provisions Of H.R. 1830, The "Andean Trade Preference Act," As Passed By The House Of Representatives On June 27, 2007
June 28, 2007

JCX-38-07

Present Law And Background Relating To The Individual Alternative Minimum Tax
June 25, 2007

JCX-37-07

Description Of The Chairman's Amendment In The Nature Of A Substitute To H.R. 2776, The "Renewable Energy And Energy Conservation Tax Act Of 2007"
June 20, 2007

JCX-36-07

Estimated Revenue Effects Of The Tax Provisions Contained In H.R. 2776, The "Renewable Energy And Energy Conservation Tax Act Of 2007," Scheduled For Markup By The Committee On Ways And Means On June 20, 2007
June 19, 2007

JCX-35-07

Description Of The Tax Provisions In H.R. 2776, The "Renewable Energy And Energy Conservation Tax Act Of 2007"
June 19, 2007

JCX-34-07

Estimated Revenue Effects Of The "Energy Advancement And Investment Act Of 2007," As Modified By The Chairman, Scheduled For Markup By The Committee On Finance On June 19, 2007
June 18, 2007

JCX-33-07

Description Of The Chairman's Modification To The Provisions Of The "Energy Advancement And Investment Act Of 2007"
June 18, 2007

JCX-32-07

Estimated Revenue Effects Of The "Energy Advancement And Investment Act Of 2007," Scheduled For Markup By The Committee On Finance On June 19, 2007
June 14, 2007

JCX-31-07

Description Of The "Energy Advancement And Investment Act Of 2007"
June 14, 2007

JCX-30-07

Estimated Revenue Effects Of The "Small Business And Work Opportunity Tax Act Of 2007," And Pension-Related Provisions Contained In H.R. 2206, As Passed By The House Of Representatives And The Senate On May 24, 2007
May 25, 2007

JCX-29-07

Technical Explanation Of The "Small Business And Work Opportunity Tax Act Of 2007" And Pension Related Provisions Contained In H.R. 2206 As Considered By The House Of Representatives On May 24, 2007
May 24, 2007

JCX-28-07

Present Law For Certain Housing Tax Benefits
May 23, 2007

JCX-27-07

Comparison Of The United States Model Income Tax Convention Of September 20, 1996 With The United States Model Income Tax Convention Of November 15, 2006
May 8, 2007

JCX-26-07

Present Law And Background Relating To Worker Classification For Federal Tax Purposes
May 7, 2007

JCX-25-07

Estimated Revenue Effects Of Revenue Provisions Contained In The Conference Agreement For H.R. 1591
April 24, 2007

JCX-24-07

Technical Explanation Of The "Small Business And Work Opportunity Tax Act Of 2007" Contained In H.R. 1591 As Reported By The Conference Committee
April 24, 2007

JCX-23-07

Estimated Revenue Effects Of H.R. 1677, The "Taxpayer Protection Act Of 2007," As Passed By The House Of Representatives On April 17, 2007
April 18, 2007

JCX-22-07

Estimated Revenue Effects Of The Tax Provisions Contained In H.R. 1591, As Passed By The Senate On March 29, 2007
April 4, 2007

JCX-21-07

Estimated Revenue Effects Of H.R. 1562, The "Katrina Housing Tax Relief Act Of 2007," As Passed By The House Of Representatives On March 27, 2007
March 29, 2007

JCX-20-07

Description Of Chairman's Amendment In The Nature Of A Substitute To H.R. 1677, The "Taxpayer Protection Act Of 2007"
March 28, 2007

JCX-19-07

Estimated Revenue Effects Of H.R. 1677, The "Taxpayer Protection Act Of 2007," Scheduled For Markup By The Committee On Ways And Means On March 28, 2007
March 26, 2007

JCX-18-07

Description Of The "Taxpayer Protection Act Of 2007"
March 26, 2007

JCX-17-07

Estimating The Revenue Effects Of The Administration's Fiscal Year 2008 Proposal Providing A Standard Deduction For Health Insurance: Modeling And Assumptions
March 20, 2007

JCX-16-07

Description Of The Chairman's Amendment In The Nature Of A Substitute To The Revenue Provisions Of H.R. 493, The "Genetic Information Nondiscrimination Act Of 2007"
March 20, 2007

JCX-15-07

Estimated Revenue Effects Of The Chairman's Modification To H.R. 1562, The "Katrina Housing Tax Relief Act Of 2007," Scheduled For Markup By The Committee On Ways And Means On March 21, 2007
March 20, 2007

JCX-14-07

Description Of The Chairman's Modification To H.R. 1562, The "Katrina Housing Tax Relief Act Of 2007"
March 20, 2007

JCX-13-07

Estimated Revenue Effects Of The "Katrina Housing Tax Relief Act Of 2007," Scheduled For Markup By The Committee On Ways And Means On March 21, 2007
March 19, 2007

JCX-12-07

Description Of The "Katrina Housing Tax Relief Act Of 2007"
March 19, 2007

JCX-11-07

Selected Data Related To The Federal Tax System
March 14, 2007

JCX-10-07

Present Law And Background Relating To The Individual Alternative Minimum Tax
March 5, 2007

JCX-9-07

Description Of An Amendment In Nature Of A Substitute To The Provisions Of H.R. 976
February 12, 2007

JCX-8-07

Estimated Revenue Effects Of The Chairman's Mark Of H.R. 976, The "Small Business Tax Relief Act Of 2007," Scheduled For Markup By The Committee On Ways And Means On February 12, 2007
February 9, 2007

JCX-7-07

Description Of The Chairman's Mark Of H.R. 976, The "Small Business Tax Relief Act Of 2007"
February 9, 2007

JCX-6-07

Estimated Revenue Effects Of The Chairman's Modification To The "Small Business And Work Opportunity Act Of 2007," Scheduled For Markup By The Committee On Finance On January 17, 2007
January 17, 2007

JCX-5-07

Description Of The Chairman's Modification Of The Provisions Of The "Small Business And Work Opportunity Act Of 2007"
January 17, 2007

JCX-4-07

Estimated Revenue Effects Of The Chairman's Mark Of The "Small Business And Work Opportunity Act Of 2007," Scheduled For Markup By The Committee On Finance On January 17, 2007
January 12, 2007

JCX-3-07

Description Of The Chairman's Mark Of The "Small Business And Work Opportunity Act Of 2007"
January 12, 2007

JCX-2-07

Overview Of The Federal Tax System As In Effect For 2007
January 12, 2007

JCX-1-07R

List Of Expiring Federal Tax Provisions 2006-2020
January 11, 2007