JCT Publications for 1999

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-99 DOCUMENTS

JCS-13-99 (December 22, 1999)
Estimates Of Federal Tax Expenditures For Fiscal Years 2000-2004
JCS-12-99 (October 8, 1999)
Explanation Of Proposed Protocol To The Convention Between The United States And Germany For The Avoidance Of Double Taxation With Respect To Taxes On Estates, Inheritances, And Gifts
JCS-11-99 (October 8, 1999)
Explanation Of Proposed Income Tax Treaty Between The United States And The Republic of Slovenia
JCS-10-99 (October 8, 1999)
Explanation Of Proposed Income Tax Treaty And Proposed Protocol Between The United States And The Republic of Venezuela
JCS-9-99 (October 8, 1999)
Explanation Of Proposed Income Tax Treaty And Proposed Protocol Between The United States And The Italian Republic
JCS-8-99 (October 8, 1999)
Explanation Of Proposed Income Tax Treaty And Proposed Protocol Between The United States And The Kingdom Of Denmark
JCS-7-99 (October 8, 1999)
Explanation Of Proposed Income Tax Treaty Between The United States And The Republic Of Estonia
JCS-6-99 (October 8, 1999)
Explanation Of Proposed Income Tax Treaty Between The United States And The Republic Of Latvia
JCS-5-99 (October 8, 1999)
Explanation Of Proposed Income Tax Treaty Between The United States And The Republic Of Lithuania
JCS-4-99 (May 25, 1999)
Joint Review "Strategic Plans And Budget Of The Internal Revenue Service, 1999"
JCS-3-99 (July 22, 1999)
Study Of Present-Law Penalty And Interest Provisions As Required By Section 3801 Of The Internal Revenue Service Restructuring And Reform Act Of 1998 (Including Provisions Relating To Corporate Tax Shelters) -- Volume I
- - Volume II
JCS-2-99 (March 29, 1999)
Schedule Of Present Federal Excise Taxes (As Of January 1, 1999)
JCS-1-99 (February 22, 1999)
Description of Revenue Provisions Contained in the President's Fiscal Year 2000 Budget Proposal

JCX-99 DOCUMENTS

JCX-86-99 (November 18, 1999)
Estimated Budget Effects Of The Revenue Provisions Included In The Conference Agreement For H.R. 1180 -- (PDF)
JCX-85-99 (November 17, 1999)
Summary Of Conference Agreement On H.R. 1180 Relating To Expiring Tax Provisions And Other Revenue Provisions -- (PDF)
JCX-84-99 (November 10, 1999)
Appendix II To JCX-82-99: Description And Analysis Of Present-Law Tax Rules And Recent Proposals Relating To Corporate Tax Shelters -- (PDF)
JCX-83-99 (November 10, 1999)
Appendix I To JCX-82-99: NIPA And Federal Income Tax Receipts Data -- (PDF)
JCX-82-99 (November 10, 1999)
Testimony Of The Staff Of The Joint Committee On Taxation Before The Committee On Ways And Means -- (PDF)
JCX-81-99 (November 9, 1999)
Estimated Revenue Effects Of Chairman Archer's Amendment To H.R. 3081, The "Wage And Employment Growth Act Of 1999," Scheduled For Markup By The Committee On Ways And Means On November 9, 1999 -- (PDF)
JCX-80-99 (November 9, 1999)
Description Of Chairman Archer's Amendment To The Revenue Provisions Of The Wage And Employment Growth Act Of 1999 (H.R. 3081) -- (PDF)
JCX-79-99 (November 5, 1999)
Comparison Of Joint Committee Staff And Treasury Recommendations Relating To Penalty And Interest Provisions Of The Internal Revenue Code -- (PDF)
JCX-78-99 (November 2, 1999)
Comparison Of The Estimated Revenue Effects Of The Revenue Provisions Contained In H.R. 2990, As Passed By The House And The Senate -- (PDF)
JCX-77-99 (November 2, 1999)
Comparison Of Revenue Provisions In H.R. 2990 As Passed By The House And The Senate -- (PDF)
JCX-76-99 (October 25, 1999)
Testimony Of The Staff Of The Joint Committee On Taxation Before The Senate Committee on Foreign Relations Hearing On Tax Treaties And Protocols With Eight Countries -- (PDF)
JCX-75-99 (October 19, 1999)
Summary Of Tax Provisions Contained In The Wage And Employment Growth Act Of 1999 (H.R. 3081) -- (PDF)
JCX-74-99 (>October 19, 1999)
Estimated Revenue Effects Of A Modified Chairman's Mark Relating To Expiring Tax Provisions Scheduled For Markup By The Committee On Finance On October 20, 1999 -- (PDF)
JCX-73-99 (October 19, 1999)
Description Of Modified Chairman's Mark Relating To Expiring Tax Provisions -- (PDF)
JCX-72-99 (October 15, 1999)
Federal Tax Issues Relating To Restructuring Of The Electric Power Industry -- (PDF)
JCX-71-99 (October 7, 1999)
Estimated Revenue Effects Of Title I. Of H.R. 2990, The "Quality Care For The Uninsured Act Of 1999," As Passed By The House Of Representatives On October 6, 1999 -- (PDF)
JCX-70-99 (October 6, 1999)
Estimated Revenue Effects Of A Chairman's Mark Relating To Expiring Tax Provisions Scheduled For Markup By The Committee On Finance On October 8, 1999 -- (PDF)
JCX-69-99 (October 5, 1999)
Description Of Chairman's Mark Relating To Expiring Tax Provisions -- (PDF)
JCX-68-99 (September 28, 1999)
Description Of Selected Federal Tax Provisions That Impact Land Use, Conservation, And Preservation -- (PDF)
JCX-67-99 (September 24, 1999)
Estimated Revenue Effects Of The Chairman's Amendment In The Nature Of A Substitute Relating To Expiring And Time-Sensitive Provisions For Markup By The Committee On Ways And Means On September 24, 1999 -- (PDF)
JCX-66-99 (September 24, 1999)
Description Of Chairman's Amendment In The Nature Of A Substitute To H.R. 2923 -- (PDF)
JCX-65-99 (September 23, 1999)
Estimated Revenue Effects Of Expiring Provisions Scheduled For Markup By The Committee On Ways And Means On September 24, 1999 -- (PDF)
JCX-64-99 (September 23, 1999)
Description Of Expiring Tax Provisions In H.R. 2923 -- (PDF)
JCX-63-99 (August 6, 1999)
Summary Of The Revenue Provisions Of The Conference Agreement On H.R. 2488, The "Taxpayer Refund And Relief Act Of 1999" -- (PDF)
JCX-62-99 (August 5, 1999)
Distributional Effects Of The Conference Agreement For H.R. 2488 -- (PDF)
JCX-61-99R (August 4, 1999)
Estimated Budget Effects Of The Conference Agreement For H.R. 2488 -- (PDF)
JCX-60-99 (August 4, 1999)
Overview Of Conference Agreement For H.R. 2488, The "Taxpayer Refund And Relief Act Of 1999" -- (PDF)
JCX-59-99 (August 2, 1999)
Estimated Budget Effects Of H.R. 2488, As Passed By The Senate On July 30, 1999 -- (PDF)
JCX-58-99 (August 2, 1999)
Comparison Of The Estimated Revenue Effects Of H.R. 2488, As Passed By The House And The Senate -- (PDF)
JCX-57-99 (August 2, 1999)
Comparison Of Provisions In H.R. 2488, As Passed By The House And The Senate -- (PDF)
JCX-56-99 (July 27, 1999)
Summary Of The Revenue Provisions Contained In S. 1429, The Taxpayer Refund Act Of 1999, As Reported By The Senate Committee On Finance On July 23, 1999 -- (PDF)
JCX-55-99 (July 23, 1999)
Estimated Budget Effects Of The "Taxpayer Refund Act Of 1999," As Approved By The Committee on Finance on July 21, 1999 -- (PDF)
JCX-54-99 (July 22, 1999)
Distributional Effects Of H.R. 2488, The "Financial Freedom Act Of 1999," As Passed By The House Of Representatives -- (PDF)
JCX-53-99 (July 22, 1999)
Estimated Budget Effects Of H.R. 2488, The "Financial Freedom Act Of 1999," As Passed By The House Of Representatives -- (PDF)
JCX-52-99 (July 21, 1999)
Estimated Revenue Effects Of The Chairman's Modifications To The "Taxpayer Refund Act Of 1999" -- (PDF)
JCX-51-99 (July 21, 1999)
Description Of Proposed Modifications To The Provisions Of The Taxpayer Refund Act Of 1999 -- (PDF)
JCX-50-99 (July 20, 1999)
Distributional Effects Of The Taxpayer Refund Act Of 1999 -- (PDF)
JCX-49-99 (July 21, 1999)
Description Of Proposed Modifications to H.R. 2488, as reported by the House Committee on Ways and Means on July 16, 1999, including statutory language -- (PDF)
JCX-48-99 (July 16, 1999)
Estimated Budget Effects Of The "Financial Freedom Act Of 1999" As Reported By The Committee On Ways And Means -- (PDF)
JCX-47-99 (July 16, 1999)
Estimated Revenue Effects Of The "Taxpayer Refund Act Of 1999" -- (PDF)
JCX-46-99 (July 16, 1999)
Description Of The Taxpayer Refund Act Of 1999" -- (PDF)
-- (Text format)
JCX-45-99 (July 14, 1999)
Description Of Modifications To The "Financial Freedom Act Of 1999" (H.R. 2488) Contained In The Chairman's Amendment In The Nature Of A Substitute
JCX-44-99 (July 13, 1999)
Distributional Effects Of The Financial Freedom Act Of 1999
JCX-43-99 (July 12, 1999)
Estimated Revenue Effects Of The "Financial Freedom Act Of 1999"
JCX-42-99 (July 12, 1999)
Description Of The Financial Freedom Act Of 1999 -- (PDF format)
-- (Text format)
JCX-41-99 (June 29, 1999)
Description Of Present Law And Proposals Relating To The Work Opportunity Tax Credit
JCX-40-99 (June 28, 1999)
Description And Analysis Of Present-Law Rules Relating To International Taxation
JCX-39-99 (June 22, 1999)
Present Law And Background Relating To The Marriage Tax Penalty, Education Tax Incentives, The Alternative Minimum Tax, And Expiring Tax Provisions
JCX-38-99 (June 18, 1999)
Estimated Budget Effects Of The "Generalized System Of Preferences Extension Act"
JCX-37-99 (June 18, 1999)
Description Of Revenue Provisions Included In The Generalized System Of Preferences Extension Act
JCX-36-99 (June 18, 1999)
Estimated Budget Effects Of The "Trade Adjustment Assistance Reauthorization Act"
JCX-35-99 (June 18, 1999)
Description Of Revenue Provisions Included In The Trade Adjustment Assistance Reauthorization Act
JCX-34-99 (June 18, 1999)
Estimated Budget Effects Of The "African Growth And Opportunity Act"
JCX-33-99 (June 18, 1999)
Description Of Revenue Provisions Included In The African Growth And Opportunity Act
JCX-32-99 (June 18, 1999)
Estimated Budget Effects Of The "United States-Caribbean Basin Trade Enhancement Act"
JCX-31-99 (June 18, 1999)
Description Of Revenue Provisions Included In The United States-Caribbean Basin Trade Enhancement Act
JCX-30-99 (June 18, 1999)
Overview Of Present-Law Rules Relating To International Taxation And Description Of H.R. 2018, The International Tax Simplification For American Competitiveness Act Of 1999
JCX-29-99 (June 15, 1999)
Present Law And Background On Federal Tax Provisions Relating To Retirement Savings Incentives, Health And Long-Term Care, And Estate And Gift Taxes
JCX-28-99 (June 9, 1999)
Estimated Revenue Effects Of Provisions In A Chairman's Amendment In The Nature Of A Substitute To H.R. 984, The "Caribbean And Central America Relief And Economic Stabilization Act" Scheduled For Markup By The Committee On Ways And Means On June 10, 1999
JCX-27-99 (June 9, 1999)
Description Of Revenue Provisions In Chairman's Amendment In The Nature Of A Substitute To H.R. 984, The "Caribbean And Central America Relief And Economic Stabilization Act"
JCX-26-99 (June 10, 1999)
Estimated Revenue Effects Of Provisions In A Chairman's Amendment In The Nature Of A Substitute To H.R. 434, The "African Growth And Opportunity Act," Scheduled For Markup By The Committee On Ways And Means On June 10, 1999
JCX-25-99 (June 9, 1999)
Description Of Revenue Provisions In Chairman's Amendment In The Nature Of A Substitute To H.R. 434, The "African Growth And Opportunity Act"
JCX-24-99 (May 20, 1999)
Report Of The Joint Committee On Taxation Relating To The Internal Revenue Service As Required By The IRS Reform And Restructuring Act Of 1998"
JCX-23-99 (May 19, 1999)
Estimated Revenue Effects Of A Modified Chairman's Mark Of Education Tax Incentives In An Original Bill, The "Affordable Education Act Of 1999"
JCX-22-99 (May 19, 1999)
Description Of Modifications To Chairman's Mark Of Proposals Relating To Education Incentives
JCX-21-99 (May 17, 1999)
Estimated Revenue Effects Of The Chairman's Mark Of Proposals Relating To Education Expenses
JCX-20-99 (May 17, 1999)
Description Of Chairman's Mark Of Proposals Relating To Education Incentives, Scheduled for Markup by the Senate Committee on Finance on May 19, 1999
JCX-19-99 (April 29, 1999)
Disclosure Report For Public Inspection Pursuant To Internal Revenue Code Section 6103(p)(3)(C) For Calendar Year 1998, Prepared by the Internal Revenue Service
JCX-18-99 (April 14, 1999)
Overview Of Present Law And Issues Relating To Individual Income Taxes, Scheduled for a Public Hearing Before the Senate Committee on Finance on April 15, 1999
JCX-17-99 (April 13, 1999)
Description Of Present Law And A Proposal Relating To Tax Relief For Personnel In The Federal Republic Of Yugoslavia (Servia/Montenegro), Albania, The Adriatic Sea, And The Northern Ionian Sea , Scheduled for Markup by the House Committee on Ways and Means on April 13, 1999
JCX-16-99 (March 22, 1999)
Overview of Present-Law Tax Rules and Issues Relating to Employer-Sponsored Retirement Plans , Scheduled for a Hearing Before the House Ways and Means Subcommittee on Oversight on March 23, 1999
JCX-15-99 (March 16, 1999)
Tax Treatment Of Structured Settlement Arrangements, Scheduled for a Hearing Before the House Ways and Means Subcommittee on Oversight on March 18, 1999
JCX-14-99 (March 15, 1999)
Analysis Of Issues Relating To Social Security Individual Private Accounts, Scheduled for a Public Hearing Before the Senate Committee on Finance on March 16, 1999
JCX-13-99 (March 9, 1999)
Overview of Present-Law Rules and Economic Issues In International Taxation, Scheduled for a Hearing Before the Senate Committee on Finance on March 11, 1999
JCX-12-99 (March 2, 1999)
Overview of Present Law and Issues Relating to Tax and Savings Incentives for Education, Scheduled for a Public Hearing Before the Senate Committee on Finance on March 3, 1999
JCX-11-99 (March 2, 1999)
Estimated Revenue Effects of the Chairman's Mark of S. 331, the "Work Incentives Improvement Act of 1999", Scheduled for Markup by the Senate Committee on Finance on March 4, 1999
JCX-10-99 (March 2, 1999)
Description of Revenue Provisions to be Considered in Connection with the Markup of the Work Incentives Improvement Act of 1999, Scheduled for Markup by the Senate Committee on Finance on March 4, 1999
JCX-9-99 (February 25, 1999)
Estimated Budget Effects of the Revenue Provisions Contained in the President's Fiscal Year 2000 Budget Proposal
JCX-8-99 (February 23, 1999)
Present-Law Tax Rules Relating to Domestic Oil and Gas Exploration and Production and Description of H.R. 53 and H.R. 423, Scheduled for a Public Hearing before the Subcommittee on Oversight of the House Committee on Ways and Means on February 25, 1999
JCX-7-99 (February 23, 1999)
Present Law and Background Relating to Tax Incentives for Savings, Scheduled for a Public Hearing before the Senate Committee on Finance on February 24, 1999
JCX-6-99 (February 11, 1999)
Estimated Revenue Effects Of H.R. 416, The "Federal Retirement Coverage Corrections Act," Scheduled for Markup by the Committee on Ways And Means
JCX-5-99 (February 11, 1999)
Description Of Revenue And Social Security Provisions Included In H.R. 416, The "Federal Retirement Coverage Corrections Act", Scheduled for Markup by the House Committee on Ways and Means on February 11, 1999
JCX-4-99 (February 3, 1999)
Background Information Relating To The Joint Committee On Taxation
JCX-3-99 (January 22, 1999)
Estimated Revenue Effects of S. 262, the "Miscellaneous Trade and Technical Corrections Act of 1999," Scheduled for Markup by the Senate Finance Committee on January 22, 1999
JCX-2-99 (January 21, 1999)
Description of Revenue Provision to be Considered in Connection with the Markup of the Miscellaneous Trade and Technical Corrections Act of 1999
JCX-1-99 (January 20, 1999)
List of Expired and Expiring Federal Tax Provisions, 1998-2008

JCT Publications 2008

JCT Publications 2007

JCT Publications 2006

JCT Publications 2005

JCT Publications for 1999-2004

JCT Publications 1990-1998

JCT Publications 1981-1989

The majority of documents published by the Committee are presented in a portable document format, or PDF.