JCT Publications for 2001

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JCS-01 DOCUMENTS

JCS-3-01 ()
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
JCS-2-01 ()
General Explanation Of Tax Legislation Enacted In The 106th CongressApril 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).
JCS-1-01 ()
Estimates Of Federal Tax Expenditures For Fiscal Years 2001-2005April 6, 2001

JCX-01 DOCUMENTS

JCX-94-01 (December 21, 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
JCX-93-01 (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
JCX-92-01 (December 19, 2001)
Estimated Budget Effects Of The Revenue Provisions Of The "Economic Security And Worker Assistance Act Of 2001"
JCX-91-01 (December 19, 2001)
Technical Explanation Of The "Economic Security And Worker Assistance Act Of 2001"
JCX-90-01 (December 14, 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
JCX-89-01 (December 14, 2001)
Comparison Of The Tax Incentives For New York City Under Considered By The House And Senate
JCX-88-01 (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
JCX-87-01 (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
JCX-86-01 (December 13, 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
JCX-85-01 (December 5, 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
JCX-84-01 (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)
JCX-83-01 (November 20, 2001)
Technical Explanation Of The "Victims Of Terrorism Tax Relief Act of 2001," As Passed By The Senate
JCX-82-01 (November 15, 2001)
Description Of Chairman's Amendment In The Nature Of A Substitute For H.R. 3210, The "Terrorism Risk Protection Act"
JCX-81-01 (November 8, 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
JCX-80-01 (November 8, 2001)
Description Of Further Modification To The "Economic Recovery And Assistance For American Workers Act Of 2001"
JCX-79-01 (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
JCX-78-01 (November 8, 2001)
Description Of Chairman's Modification To The "Economic Recovery And Assistance For American Workers Act Of 2001"
JCX-77-01 (November 8, 2001)
Description Of Present-Law Rules Relating To Tax Treatment Of Charitable Organizations
JCX-76-01R (November 6, 2001)
Estimated Revenue Effects Of The "Economic Recovery And Assistance For American Workers Act Of 2001"
JCX-75-01 (November 6, 2001)
Description Of The "Economic Recovery And Assistance For American Workers Act Of 2001"
JCX-74-01 (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"
JCX-73-01 (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
JCX-72-01 (Skipped)
JCX-71-01 (October 12, 2001)
Description Of An Amendment In The Nature Of A Substitute To The Provisions Of The Economic Security And Recovery Act Of 2001
JCX-70-01 (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
JCX-69-01 (October 11, 2001)
Description Of The "Economic Security And Recovery Act Of 2001"
JCX-68-01 (September 13, 2001)
Technical Explanation Of The Victims Of Terrorism Relief Act Of 2001
JCX-67-01 (September 10, 2001)
Federal Tax Provisions Affecting The Electric Power Industry
JCX-66-01 (August 3, 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
JCX-65-01 (August 2, 2001)
Updated Distribution Of Certain Federal Tax Liabilities By Income Class For Calendar Year 2001
JCX-64-01 (July 30, 2001)
Overview Of Issues Related To The Internet Tax Freedom Act And Of Proposals To Extend Or Modify The Act
JCX-63-01 (July 18, 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"
JCX-62-01 (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
JCX-61-01 (July 17, 2001)
Description Of A Chairman's Amendment In The Nature Of A Substitute For H.R. 2511, The "Energy Tax Policy Act Of 2001"
JCX-60-01 (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
JCX-59-01 (July 10, 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
JCX-58-01 (July 10, 2001)
Description Of An Amendment In The Nature Of A Substitute To H.R. 7, The "Community Solutions Act Of 2001"
JCX-57-01 (July 9, 2001)
Description Of Federal Tax Provisions Relating To Energy
JCX-56-01 (June 25, 2001)
List Of Expiring Federal Tax Provisions 2001-2010
JCX-55-01 (June 13, 2001)
Description Of Present Law And Certain Proposals Relating To Charitable Giving And Individual Development Accounts
JCX-54-01 (June 11, 2001)
Federal Tax Provisions Affecting The Electric Power Industry
JCX-53-01 (June 11, 2001)
Present Law And Description Of Proposals Relating To Federal Income And Estate Tax Provisions That Impact Land Use Conservation And Preservation
JCX-52-01 (May 26, 2001)
Distributional Effects Of The Conference Agreement For H.R. 1836
JCX-51-01 (May 26, 2001)
Estimated Budget Effects Of The Conference Agreement For H.R. 1836
JCX-50-01 (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
JCX-49-01 (May 24, 2001)
Comparison Of Estimated Budget Effects Of H.R. 1836 As Passed By The House And The Senate
JCX-48-01 (May 24, 2001)
Estimated Budget Effects Of H.R. 1836 As Passed By The Senate On May 23, 2001
JCX-47-01 (May 22, 2001)
Disclosure Report For Public Inspection Pursuant To Internal Revenue Code Section 6103(p)(3)(C) For Calendar Year 2000
JCX-46-01 (May 16, 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
JCX-45-01 (May 15, 2001)
Modifications To The Chairman's Mark For The "Restoring Earnings To Lift Individuals And Empower Families Act Of 2001"
JCX-44-01 (May 15, 2001)
Modifications To The Chairman's Mark For The "Restoring Earnings To Lift Individuals And Empower Families Act Of 2001"
JCX-43-01 (May 15, 2001)
Modifications To The Chairman's Mark For The "Restoring Earnings To Lift Individuals And Empower Families Act Of 2001"
JCX-42-01 (May 11, 2001)
Distributional Effects Of A Chairman's Mark Of The "Restoring Earnings To Lift Individuals And Empower Families ('Relief') Act Of 2001"
JCX-41-01 (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
JCX-40-01 (May 11, 2001)
Description Of Chairman's Mark Of The "Restoring Earnings To Lift Individuals And Empower Families Act Of 2001"
JCX-39-01 (May 9, 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
JCX-38-01 (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
JCX-37-01 (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
JCX-36-01 (May 8, 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"
JCX-35-01 (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
JCX-34-01 (May 8, 2001)
Description Of An Amendment In The Nature Of A Substitute To H.R. 622, The "Hope For Children Act"
JCX-33-01 (May 4, 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
JCX-32-01 (May 4, 2001)
Distributional Effects Of The President's Fiscal Year 2002 Budget Proposal
JCX-31-01 (May 4, 2001)
Estimated Revenue Effects Of The President's Fiscal Year 2002 Budget Proposal
JCX-30-01 (May 4, 2001)
Summary Of Tax Provisions Contained In The President's Fiscal Year 2002 Budget Proposal
JCX-29-01 (May 1, 2001)
Description Of Present Law Relating To Federal Tax Provisions That Affect Energy Production And Conservation
JCX-28-01 (April 25, 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
JCX-27-01 (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
JCX-26-01 (April 26, 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
JCX-25-01 (April 24, 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"
JCX-24-01 (April 10, 2001)
Background Information Relating To The Joint Committee on Taxation
JCX-23-01 (April 3, 2001)
Estimated Revenue Effects Of H.R. 8, The "Death Tax Elimination Act Of 2001," As Reported By The Committee On Ways And Means
JCX-22-01 (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
JCX-21-01 (March 29, 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
JCX-20-01 (March 28, 2001)
Description Of The Chairman's Amendment In The Nature Of A Substitute To H.R. 8, "The Death Tax Elimination Act"
JCX-19-01 (March 27, 2001)
Overview Of Present Law And Selected Proposals Regarding The Federal Income Taxation Of Small Business And Agriculture
JCX-18-01 (March 26, 2001)
Description Of Federal Tax Rules And Legislative Background Relating To Long-Term Care
JCX-17-01 (March 21, 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
JCX-16-01 (March 21, 2001)
Description Of The Chairman's Amendment In The Nature Of A Substitute To H.R. 6
JCX-15-01 (March 20, 2001)
Overview Of Present Law And Analysis Relating To Selected Provisions Of The President's Individual Income Tax Proposals
JCX-14-01 (March 14, 2001)
Description And Analysis Of Present Law And Proposals Relating To Federal Estate And Gift Taxation
JCX-13-01 (March 13, 2001)
Description And Analysis Of Present Law And Proposals To Expand Federal Tax Incentives For Charitable Giving
JCX-12-01 (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
JCX-11-01 (March 13, 2001)
Description Of Modifications To The Chairman's Mark Of The "Affordable Education Act Of 2001"
JCX-10-01 (March 9, 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
JCX-9-01 (March 9, 2001)
Description Of Chairman's Mark Of The "Affordable Education Act Of 2001"
JCX-8-01 (March 7, 2001)
Overview Of Present Law And Economic Analysis Relating To The Marriage Tax Penalty, The Child Tax Credit, And The Alternative Minimum Tax
JCX-7-01 (March 6, 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
JCX-6-01 (March 6, 2001)
Overview Of Present Law And Economic Analysis Relating To Marginal Tax Rates And The President's Individual Income Tax Rate Proposals
JCX-5-01 (March 1, 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
JCX-4-01 (February 28, 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
JCX-3-01 (February 27, 2001)
Description Of The Economic Growth And Tax Relief Act Of 2001
JCX-2-01 (February 27, 2001)
Distribution Of Certain Federal Tax Liabilities By Income Class For Calendar Year 2001
JCX-1-01 (February 12, 2001)
Overview Of Present Law And Economic Analysis Relating To Tax And Savings Incentives For Education

JCT Publications 2009

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JCT Publications 2007

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JCT Publications 2005

JCT Publications for 1999-2004

JCT Publications 1990-1998

JCT Publications 1981-1989

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