JCT Publications for 2008

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-2008 DOCUMENTS

JCS-2-08 (October 31, 2008)
Estimates Of Federal Tax Expenditures For Fiscal Years 2008-2012
JCS-1-08 (March 2008)
Description Of Revenue Provisions Contained In The President's Fiscal Year 2009 Budget Proposal

JCX-2008 DOCUMENTS

Reading JCT Staff Distribution Tables (December 9, 2008)
Keynote Address to the 21st Annual Institute on Current Issues in International Taxation in Washington D.C, by Edward D. Kleinbard, Chief of Staff of the Joint Committee on Taxation, delivered December 9, 2008.
JCX-84-08 (October 28, 2008)
Present Law Related To The Individual Income And Social Insurance Taxes As In Effect For 2009 And Background Data Related To The Distribution Of Federal Taxes
JCX-83-08 (October 24, 2008)
Present Law And Issues Related To Infrastructure Finance
JCX-82-08 (October 24, 2008)
Present Law And Background Relating To Valuing Assets In Defined Benefit Pension Plans
JCX-81-08 (October 24, 2008)
Present Law Tax Treatment Of The Cost Of Health Care
JCX-80-08 (October 3, 2008)
Estimated Budget Effects Of H.R. 7082, The “Inmate Tax Fraud Prevention Act Of 2008,” As Passed By The House Of Representatives On September 27, 2008
JCX-79-08 (October 1, 2008)
Technical Explanation Of Title III (Tax Provisions) Of Division A Of H.R. 1424, The “Emergency Economic Stabilization Act Of 2008” Scheduled For Consideration By The Senate On October 1, 2008
JCX-78-08 (October 1, 2008)
Estimated Budget Effects Of The Tax Provisions Contained In An Amendment In The Nature Of A Substitute To H.R. 1424, Scheduled For Consideration On The Senate Floor On October 1, 2008
JCX-77-08 (October 1, 2008)
Estimated Revenue Effects Of H.R. 7083, The “Charity Enhancement Act Of 2008,” As Passed By The House Of Representatives On September 27, 2008
JCX-76-08 (September 25, 2008)
Estimated Budget Effects Of H.R. 7060, The “Renewable Energy And Job Creation Tax Act Of 2008,” Scheduled For Consideration By The House Of Representatives On September 25, 2008
JCX-75-08 (September 25, 2008)
Technical Explanation Of H.R. 7060, The “Renewable Energy And Job Creation Tax Act Of 2008,” As Scheduled For Consideration By The House Of Representatives On September 25, 2008
JCX-74-08 (September 24, 2008)
Estimated Revenue Effects Of H.R. 7006, The “Disaster Tax Relief Act Of 2008”
JCX-73-08 (September 24, 2008)
Technical Explanation Of H.R. 7006, The “Disaster Tax Relief Act Of 2008”
JCX-72-08 (September 24, 2008)
Estimated Revenue Effects Of H.R. 7005, The “Alternative Minimum Tax Relief Act Of 2008”
JCX-71-08 (September 24, 2008)
Technical Explanation Of H.R. 7005, The “Alternative Minimum Tax Relief Act Of 2008”
JCX-70-08R (September 23, 2008)
Estimated Budget Effects Of The “Energy Improvement And Extension Act Of 2008,” Scheduled For Consideration On The Senate Floor On September 23, 2008
JCX-69-08R (September 23, 2008)
Estimated Budget Effects Of The “Tax Extenders And Alternative Minimum Tax Relief Act Of 2008” Scheduled For Consideration On The Senate Floor On September 23, 2008
JCX-68-08 (September 17, 2008)
Estimated Revenue Effects Of Title VIII Of H.R. 6899, The “Energy Tax Incentives Act Of 2008,” As Passed By The House Of Representatives On September 16, 2008
JCX-67-08 (September 17, 2008)
Present Law And Background Relating To The Pension Benefit Guaranty Corporation
JCX-66A-08 (July 30, 2008)
Summary of Testimony for Senate Finance Committee Hearing: "Health Benefits in the Tax Code: the Right Incentives" July 31, 2008
JCX-66-08 (July 30, 2008)
Tax Expenditures For Health Care
JCX-65-08 (July 23, 2008)
Selected Issues Relating To Tax Compliance With Respect To Offshore Accounts And Entities
JCX-64-08 (July 23, 2008)
Estimated Budget Effects Of The Tax Provisions Contained In H.R. 3221, The "Housing And Economic Recovery Act Of 2008," Scheduled For Consideration By The House Of Representatives On July 23, 2008
JCX-63-08 (July 23, 2008)
Technical Explanation Of Division C Of H.R. 3221, The "Housing Assistance Tax Act Of 2008" As Scheduled For Consideration By The House Of Representatives On July 23, 2008
JCX-62-08 (July 24, 2008)
Testimony Of Edward D. Kleinbard Chief Of Staff Of The Joint Committee On Taxation At A Hearing Of The Subcommittee On Energy, Natural Resources, And Infrastructure Of The Committee On Finance On "Tax And Financing Aspects Of Highway Public-Private Partnerships"
JCX-61-08 (July 18, 2008)
Overview Of Federal Tax Provisions Relating To Native American Tribes And Their Members
JCX-60-08 (July 10, 2008)
Testimony Of The Staff Of The Joint Committee On Taxation Before The Senate Committee On Foreign Relations Hearing On The Proposed Protocol To The Income Tax Treaty With Canada And The Proposed Income Tax Treaties With Iceland And Bulgaria
JCX-59-08 (July 8, 2008)
Explanation Of Proposed Income Tax Treaty Between The United States And Bulgaria
JCX-58-08 (July 8, 2008)
Explanation Of Proposed Income Tax Treaty Between The United States And Iceland
JCX-57-08 (July 8, 2008)
Explanation Of Proposed Protocol To The Income Tax Treaty Between The United States And Canada
JCX-56-08 (July 8, 2008)
Overview Of Selected Tax Provisions Relating To The Financing Of Surface Transportation Infrastructure
JCX-55-08 (June 25, 2008)
Economic Efficiency And Structural Analyses Of Alternative U.S. Tax Policies For Foreign Direct Investment
JCX-54-08 (June 25, 2008)
Revenue Estimates Of Selected Tax Policies Relating To The 2001 And 2003 Tax Acts
JCX-53-08 (June 24, 2008)
Present Law And Analysis Relating To Individual Retirement Arrangements
JCX-52-08 (June 18, 2008)
Description Of An Amendment In The Nature Of A Substitute To The Provisions Of H.R. 6275
JCX-51-08 (June 17, 2008)
Estimated Revenue Effects Of H.R. 6275, The "Alternative Minimum Tax Relief Act Of 2008," Scheduled For Markup By The Committee On Ways And Means On June 18, 2008
JCX-50-08 (June 17, 2008)
Description Of H.R. 6275, The "Alternative Minimum Tax Relief Act Of 2008"
JCX-49-08 (June 17, 2008)
Economic And U.S. Income Tax Issues Raised By Sovereign Wealth Fund Investment In The United States
JCX-48-08 (June 4, 2008)
Tax Reform: Selected Federal Tax Issues Relating To Small Business And Choice Of Entity
JCX-47-08 (June 3, 2008)
Disclosure Report For Public Inspection Pursuant To Internal Revenue Code Section 6103(p)(3)(C) For Calendar Year 2007
JCX-46-08 (May 20, 2008)
Estimated Revenue Effects Of H.R. 6049, The "Renewable Energy And Job Creation Act Of 2008," Scheduled For Consideration By The House Of Representatives On May 21, 2008
JCX-45-08 (May 20, 2008)
Estimated Budget Effects Of H.R. 6081, The "Heroes Earnings Assistance And Relief Tax Act Of 2008," Scheduled For Consideration By The House Of Representatives On May 20, 2008
JCX-44-08 (May 20, 2008)
Technical Explanation Of H.R. 6081, The "Heroes Earnings Assistance And Relief Tax Act Of 2008," As Scheduled For Consideration By The House Of Representatives On May 20, 2008
JCX-43-08 (May 19, 2008)
The Jurisdiction And Responsibilities Of The Alcohol And Tobacco Tax And Trade Bureau
JCX-42-08 (May 15, 2008)
Estimated Revenue Effects Of The Chairman's Amendment In The Nature Of A Substitute To H.R. 6049, The "Energy And Tax Extenders Act Of 2008," Scheduled For Markup By The Committee On Ways And Means On May 15, 2008
JCX-41-08 (May 14, 2008)
Description Of An Amendment In The Nature Of A Substitute To The Provisions Of H.R. 6049
JCX-40-08 (May 14, 2008)
Estimated Revenue Effects Of H.R. 6049, The "Energy And Tax Extenders Act Of 2008," Scheduled For Markup By The Committee On Ways And Means On May 15, 2008
JCX-39-08 (May 15, 2008)
Description Of The Chairman's Mark Of H.R. 6049 The "Energy And Tax Extenders Act Of 2008"
JCX-38-08 (May 14, 2008)
Estimated Revenue Effects Of The Conference Agreement For Title XV Of H.R. 2419, The "Heartland, Habitat, Harvest And Horticulture Act Of 2008"
JCX-37-08 (May 12, 2008)
A Reconsideration Of Tax Expenditure Analysis
RETHINKING TAX EXPENDITURES (May 1, 2008)
Address to the Chicago-Kent College of Law, Federal Tax Institute, by Edward D. Kleinbard, Chief of Staff of the Joint Committee on Taxation, delivered May 1, 2008.
JCX-36-08 (April 30, 2008)
Estimated Budget, General Fund, And Trust Fund Effects Of The Tax Provisions Contained In The Senate Amendment To H.R. 2881, The "FAA Reauthorization Act Of 2007," For Consideration On The Senate Floor
JCX-35-08 (April 29, 2008)
Present Law And Analysis Relating To Tax Benefits For Higher Education
JCX-34-08 (April 24, 2008)
Estimated Revenue Effects Of H.R. 5720, The "Housing Assistance Tax Act Of 2008," As Reported By The Committee On Ways And Means
JCX-33-08 (April 18, 2008)
Estimated Revenue Effects Of The Tax Provisions Contained In Titles VI, VII, And X Of H.R. 3221, The "Foreclosure Prevention Act Of 2008," As Passed By The Senate On April 10, 2008
JCX-32-08 (April 14, 2008)
OVERVIEW OF THE FEDERAL TAX SYSTEM AS IN EFFECT FOR 2008
JCX-31-08 (April 9, 2008)
Estimated Revenue Effects Of The Chairman's Amendment In The Nature Of A Substitute To H.R. 5720, The "Housing Assistance Tax Act Of 2008," Scheduled For Markup By The Committee On Ways And Means On April 9, 2008
JCX-30-08 (April 9, 2008)
Estimated Revenue Effects Of The Chairman's Amendment In The Nature Of A Substitute To H.R. 5719, The "Taxpayer Assistance And Simplification Act Of 2008," Scheduled For Markup By The Committee On Ways And Means On April 9, 2008
JCX-29-08 (April 9, 2008)
Description Of The Chairman's Amendment In The Nature Of A Substitute To H.R. 5720, The "Housing Assistance Tax Act Of 2008"
JCX-28-08 (April 9, 2008)
Description Of The Chairman's Amendment In The Nature Of A Substitute To H.R. 5719, The Taxpayer Assistance And Simplification Act Of 2008
JCX-27-08 (April 8, 2008)
Description Of The Housing Assistance Tax Act Of 2008
JCX-26-08 (April 8, 2008)
Description Of The Taxpayer Assistance And Simplification Act Of 2008
JCX-25-08 (April 8, 2008)
Estimated Revenue Effects Of The "Taxpayer Assistance And Simplification Tax Act Of 2008," Scheduled For Markup By The Committee On Ways And Means On April 9, 2008
JCX-24-08 (April 8, 2008)
Estimated Revenue Effects Of The "Housing Assistance Tax Act Of 2008," Scheduled For Markup By The Committee On Ways And Means On April 9, 2008
JCX-23-08 (April 2, 2008)
Taxation Of Wealth Transfers Within A Family: A Discussion Of Selected Areas For Possible Reform
JCX-22-08 (March 10, 2008)
Description And Analysis Of Alternative Wealth Transfer Tax Systems
JCX-21-08 (March 4, 2008)
Present Law And Analysis Relating To The Tax Treatment Of Derivatives
JCX-20-08 (February 27, 2008)
Estimated Revenue Effects Of Tax Provisions Contained In H.R. 5351, The "Renewable Energy And Energy Conservation Tax Act Of 2008"
JCX-19-08 (February 27, 2008)
Technical Explanation Of The Revenue Provisions Of H.R. 5351, The Renewable Energy And Energy Conservation Tax Act Of 2008
JCX-18-08 (February 8, 2008)
Distributional Effects Of A Provision To Provide Tax Credits For Individual Taxpayers As Contained In The "Economic Stimulus Act Of 2008," As Passed By The House Of Representatives And The Senate On February 7, 2008
JCX-17-08 (February 8, 2008)
Estimated Budget Effects Of The "Economic Stimulus Act Of 2008," As Passed By The House Of Representatives And The Senate On February 7, 2008
JCX-16-08 (February 8, 2008)
Technical Explanation Of The Revenue Provisions Of H.R. 5140, The "Economic Stimulus Act Of 2008" As Passed By The House Of Representatives And The Senate On February 7, 2008
JCX-15-08 (February 4, 2008)
Comparison Of The Revenue Provisions Of The "Farm, Nutrition, And Bioenergy Act Of 2007" As Passed By The House Of Representatives And The "Heartland, Habitat, Harvest, And Horticulture Act Of 2007" As Passed By The Senate
JCX-14-08 (January 31, 2008)
Distributional Effects Of A Proposal To Provide Tax Credits For Individual Taxpayers As Contained In The "Economic Stimulus Act Of 2008," As Ordered Reported By The Committee On Finance On January 30, 2008
JCX-13-08 (January 30, 2008)
Estimated Budget Effects Of The "Economic Stimulus Act Of 2008," As Ordered Reported By The Committee On Finance And Scheduled For Consideration On The Senate Floor On January 30, 2008
JCX-12-08 (January 30, 2008)
Estimated Budget Effects Of The Chairman's Modification To The "Economic Stimulus Act Of 2008," Scheduled For Markup By The Committee On Finance On January 30, 2008
JCX-11-08 (January 30, 2008)
Description Of The Chairman's Modification To The Provisions Of The "Economic Stimulus Act Of 2008"
Inside the JCT Revenue Estimating Process (Rev. January 30, 2008) (January 30, 2008)
A presentation by the Chief of Staff of the Joint Committee On Taxation, Edward Kleinbard, to the New York State Bar Association on January 29, 2008.
JCX-10-08 (January 29, 2008)
Distributional Effects Of A Proposal To Provide Tax Credits For Individual Taxpayers As Contained In The "Economic Stimulus Act Of 2008," Scheduled For Markup By The Committee On Finance On January 30, 2008
JCX-9-08 (January 29, 2008)
Estimated Budget Effects Of The "Economic Stimulus Act Of 2008," Scheduled For Markup By The Committee On Finance On January 30, 2008
JCX-8-08 (January 28, 2008)
Description Of The "Economic Stimulus Act Of 2008"
JCX-7-08 (January 28, 2008)
Distributional Effects Of A Proposal To Provide Tax Credits For Individual Taxpayers As Contained In H.R. 5140, The "Recovery Rebates And Economic Stimulus For The American People Act Of 2008"
JCX-6-08 (January 28, 2008)
Estimated Budget Effects Of The Revenue Provisions Contained In H.R. 5140, The "Recovery Rebates And Economic Stimulus For The American People Act Of 2008"
JCX-5-08 (January 28, 2008)
Technical Explanation Of The Revenue Provisions Of H.R. 5140, The "Recovery Rebates And Economic Stimulus For The American People Act Of 2008"
JCX-4-08R (January 21, 2008)
Overview Of Past Tax Legislation Providing Fiscal Stimulus And Issues In Designing And Delivering A Cash Rebate To Individuals
JCX-3-08 (January 14, 2008)
Estimated Budget Effects Of Title XII. Of H.R. 2419, The "Heartland, Habitat, Harvest And Horticulture Act Of 2007," As Passed By The Senate
JCX-2-08 (January 14, 2008)
Estimated Budget Effects Of The Revenue Provisions Contained In H.R. 2419, The "Farm, Nutrition, And Bioenergy Act Of 2007," As Passed By The House Of Representatives
JCX-1-08 (January 11, 2008)
List Of Expiring Federal Tax Provisions 2007-2020

JCT Publications for 2008

JCT Publications 2007

JCT Publications 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.