JCT Publications for 2006

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-2006 DOCUMENTS

JCS-2-06 (April 25, 2006)
Estimates Of Federal Tax Expenditures For Fiscal Years 2006-2010
JCS-1-06 (March, 2006)
Description Of Revenue Provisions Contained In The President's Fiscal Year 2007 Budget Proposal

JCX-2006 DOCUMENTS

JCX-53-06 (December 14, 2006)
Macroeconomic Analysis Of A Proposal To Broaden The Individual Income Tax Base And Lower Individual Income Tax Rates
December 14, 2006
JCX-52-06 (December 14, 2006)
Background Information About The Dynamic Stochastic General Equilibrium Model Used By The Staff Of The Joint Committee On Taxation In The Macroeconomic Analysis Of Tax Policy
JCX-51-06 (December 7, 2006)
Estimated Revenue Effects Of The Revenue Provisions Contained In H.R. 6408, The "Tax Relief And Health Care Act Of 2006," As Introduced In The House Of Representatives On December 7, 2006
JCX-50-06 (December 7, 2006)
Technical Explanation Of H.R. 6408, The "Tax Relief And Health Care Act Of 2006," As Introduced In The House On December 7, 2006
JCX-49-06 (December 4, 2006)
Present Law And Background Relating To Tax Exemptions And Incentives For Higher Education
JCX-48-06 (October 2, 2006)
Description Of The Tax Technical Corrections Act Of 2006
JCX-47-06 (September 26, 2006)
Estimated Revenue Effects Of The Chairman's Amendment In The Nature Of A Substitute To H.R. 6134, The "Health Opportunity Patient Empowerment Act Of 2006," Scheduled For Markup By The Committee On Ways And Means On September 27, 2006
JCX-46-06 (September 26, 2006)
Description Of Chairman's Amendment In The Nature Of A Substitute To H.R. 6134, The "Health Opportunity Patient Empowerment Act Of 2006"
JCX-45-06 (September 25, 2006)
Present Law And Analysis Relating To The Tax Treatment Of Health Savings Accounts And Other Health Expenses
JCX-44-06 (September 25, 2006)
Estimated Revenue Effects Of H.R. 6131, A Bill To Permit Certain Expenditures From The Leaking Underground Storage Tank Trust Fund, As Introduced In The House Of Representatives On September 21, 2006
JCX-43-06 (September 25, 2006)
Technical Explanation Of H.R. 6131, A Bill To Permit Certain Expenditures From The Leaking Underground Storage Tank Trust Fund, As Introduced In The House On September 21, 2006
JCX-42-06 (September 25, 2006)
Description Of H.R. 6134, The "Health Opportunity Patient Empowerment Act Of 2006"
JCX-41-06 (September 19, 2006)
Present Law And Background Relating To Selected Business Tax Issues
JCX-40-06 (September 12, 2006)
Present Law And Background Relating To The Tax-Exempt Status Of Charitable Hospitals
JCX-39-06 (September 5, 2006)
Present Law And Background Relating To Executive Compensation
JCX-38-06 (August 3, 2006)
Technical Explanation Of H.R. 4, The "Pension Protection Act Of 2006," As Passed By The House On July 28, 2006, And As Considered By The Senate On August 3, 2006
JCX-37-06 (August 3, 2006)
Errata for JCX-33-06, Technical Explanation Of H.R. 5970 The "Estate Tax And Extension Of Tax Relief Act Of 2006 ("ETETRA")" As Introduced In The House On July 28, 2006
JCX-36-06 (July 28, 2006)
Estimated Budget Effects Of H.R. 4, The "Pension Protection Act Of 2006," As Introduced In The House Of Representatives On July 28, 2006
JCX-35-06 (
Intentionally skipped
JCX-34-06 (July 28, 2006)
Estimated Budget Effects Of H.R. 5970, The "Estate Tax And Extension Of Tax Relief Act Of 2006 ('ETETRA')," As Introduced In The House Of Representatives On July 28, 2006
JCX-33-06 (July 28, 2006)
Technical Explanation Of H.R. 5970 The "Estate Tax And Extension Of Tax Relief Act Of 2006 ("ETETRA")" As Introduced In The House On July 28, 2006
JCX-32-06 (July 25, 2006)
Present Law And Background Relating To Tax Issues Associated With Immigration Reform
JCX-31-06 (July 12, 2006)
Background And Issues Relating To the Patenting Of Tax Advice
JCX-30-06 (June 29, 2006)
Disclosure Report For Public Inspection Pursuant To Internal Revenue Code Section 6103(p)(3)(C) For Calendar Year 2005
JCX-29-06 (June 28, 2006)
Estimated Revenue Effects Of The Chairman's Modification To The Provisions Contained In S. 1321, The "Telephone Excise Tax Repeal Act Of 2005," And S. 832, The "Taxpayer Protection And Assistance Act Of 2005," Scheduled For Markup By The Committee On Finance On June 28, 2006
JCX-28-06 (June 28, 2006)
Description Of The Chairman's Modification To The Provisions Of S. 1321, The "Telephone Excise Tax Repeal Act Of 2005" And S. 832, The "Taxpayer Protection And Assistance Act Of 2005"
JCX-27-06 (June 27, 2006)
Present Law And Analysis Relating To The Tax Treatment Of Health Savings Accounts And Other Health Expenses
JCX-26-06 (June 26, 2006)
Estimated Revenue Effects Of The Chairman's Mark Of S. 1321, The "Telephone Excise Tax Repeal Act Of 2005," And S. 832, The "Taxpayer Protection And Assistance Act Of 2005," Scheduled For Markup By The Committee On Finance On June 28, 2006
JCX-25-06 (June 26, 2006)
Descripton Of The Chairman's Mark Of S. 1321, The "Telephone Excise Tax Repeal Act Of 2005" And S. 832, The "Taxpayer Protection And Assistance Act Of 2005"
JCX-24-06 (June 23, 2006)
An Overview Of The Special Tax Rules Related To Puerto Rico And An Analysis Of The Tax And Economic Policy Implications Of Recent Legislative Options
JCX-23-06 (June 22, 2006)
Estimated Revenue Effects Of H.R. 5638, As Amended, Scheduled For Consideration By The House Of Representatives On June 22, 2006
JCX-22-06 (June 21, 2006)
The Impact Of International Tax Reform: Background And Selected Issues Relating To U.S. International Tax Rules And The Competitiveness Of U.S. Businesses
JCX-21-06 (June 20, 2006)
Estimated Revenue Effects Of H.R. 5638, The "Permanent Estate Tax Relief Act Of 2006"
JCX-20-06 (June 20, 2006)
Technical Explanation Of H.R. 5638, The "Permanent Estate Tax Relief Act Of 2006" As Introduced In The House On June 19, 2006
JCX-19-06 (June 16, 2006)
Exploring Issues In The Development Of Macroeconomic Models For Use In Tax Policy Analysis
JCX-18-06 (May 9, 2006)
Estimated Revenue Effects Of The Conference Agreement For The "Tax Increase Prevention And Reconciliation Act Of 2005"
JCX-17-06 (May 9, 2006)
Estimated Revenue Effects Of H.R. 1499, As Amended By The Senate, And Further Amended By A House Resolution, Scheduled For Consideration By The House Of Representatives On May 9, 2006
JCX-16-06 (May 8, 2006)
Present Law And Background Relating To Corporate Tax Reform: Issues Of Conforming Book And Tax Income And Capital Cost Recovery
JCX-15-06 (March 20, 2006)
Comparison Of The Revenue Effects Of The Provisions Of H.R. 2830, The "Pension Protection Act Of 2005," As Passed By The House Of Representatives, And H.R. 2830, The "Pension Security And Transparency Act Of 2005," As Amended By The Senate
JCX-14-06 (March 14, 2006)
Present Law And Background Relating To State And Local Government Bonds
JCX-13-06 (March 8, 2006)
Comparison Of The Provisions Of H.R. 2830, The "Pension Protection Act Of 2005," As Passed By The House Of Representatives On December 15, 2005, And H.R. 2830, The "Pension Security And Transparency Act Of 2005," As Passed By The Senate On March 3, 2006
JCX-12-06 (March 6, 2006)
Present Law And Analysis Relating To The Tax Treatment Of Health Care Expenses
JCX-11-06 (February 16, 2006)
Budget Impact Of The Proposed Tax Protocols With Sweden And France And The Proposed Tax Treaty With Bangladesh
JCX-10-06 (February 9, 2006)
Comparison Of The Estimated Revenue Effects Of The Tax Provisions Contained In H.R. 4297, The "Tax Relief Extension Reconciliation Act Of 2005," As Passed By The House, And H.R. 4297, The "Tax Relief Act of 2005," As Amended By The Senate
JCX-9-06 (February 8, 2006)
Estimated Revenue Effects Of H.R. 4297, The "Tax Relief Act Of 2005," As Amended By The Senate On February 2, 2006
JCX-8-06 (February 2, 2006)
Testimony Of The Staff Of The Joint Committee On Taxation Before The Senate Committee On Foreign Relations Hearing On The Proposed Tax Protocols With Sweden And France And The Proposed Tax Treaty With Bangladesh
JCX-7-06 (January 31, 2006)
Estimated Revenue Effects Of The Chairman's Amendment To H.R. 1631, The "Rail Infrastructure Development And Expansion Act For The 21st Century," Scheduled For Markup By The Committee On Ways And Means On February 1, 2006
JCX-6-06 (January 31, 2006)
Description Of The Chairman's Amendment To H.R. 1631, The "Rail Infrastructure Development And Expansion Act For The 21st Century," Scheduled For Markup In The Committee On Ways And Means On February 1, 2006
JCX-5-06 (January 26, 2006)
Description Of The Revenue Provisions Of H.R. 1631, The "Rail Infrastructure Development And Expansion Act For The 21st Century"
JCX-4-06 (January 26, 2006)
Explanation Of The Proposed Income Tax Treaty Between The United States And The People's Republic Of Bangladesh
JCX-3-06 (January 26, 2006)
Explanation Of Proposed Protocol To The Estate, Inheritance, And Gift Tax Treaty Between The United States And France
JCX-2-06 (January 26, 2006)
Explanation Of Proposed Protocol To The Income Tax Treaty Between The United States And France
JCX-1-06 (January 26, 2006)
Explanation Of Proposed Protocol To The Income Tax Treaty Between The United States And Sweden

JCT Publications 2008

JCT Publications 2007

JCT Publications for 2006

JCT Publications 2005

JCT Publications 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.