Joint Committee on Taxation

Joint Committee Bluebooks

Generally, at the end of each Congress, the Joint Committee Staff, in consultation with the staffs of the House Committee on Ways and Means and the Senate Committee on Finance, prepare explanations of the enacted tax legislation. The explanation follows the chronological order of the tax legislation as signed into law. For each provision, the document includes a description of present law, explanation of the provision, and effective date. Present law describes the law in effect immediately prior to enactment. It does not reflect changes to the law made by the provision or subsequent to the enactment of the provision. For many provisions, the reasons for change are also included.

JCS-1-07 (January 17, 2007)

General Explanation Of Tax Legislation Enacted In The 109th Congress.

JCS-5-05 (May 2005)

General Explanation Of Tax Legislation Enacted In The 108th Congress.

JCS-1-03 (January 24, 2003)

General Explanation Of Tax Legislation Enacted In The 107th Congress.

JCS-2-01 (April 19, 2001)

General Explanation Of Tax Legislation Enacted In The 106th Congress.

JCS-6-98 (November 24, 1998)

General Explanation of Tax Legislation Enacted in 1998.
Errata, November 24, 1998.

JCS-23-97 (December 17, 1997)

General Explanation of Tax Legislation Enacted in 1997.
Errata, December 17, 1997.

JCS-12-96 (December 18, 1996)

General Explanation Of Tax Legislation Enacted In The 104th Congress.

JCS-11-87 (May 13, 1987)

Explanation of Technical Corrections to the Tax Reform Act of 1984 and Other Recent Tax Legislation, (Title XVIII of H.R. 3838, 99^th Congress, Public 99-514).

JCS-10-87 (May 4, 1987)

General Explanation of the Tax Reform Act of 1986, (H.R. 3838, 99^th Congress, Public Law 99-514.

JCS-41-84 (December 31, 1984)

General Explanation of the Revenue Provisions of the Deficit Reduction Act of 1984, (H.R. 4170, 98^th Congress, Public Law 98-369).

JCS-38-82 (December 31, 1982)

General Explanation of the Revenue Provisions of the Tax Equity and Fiscal Responsibility Act of 1982, (H.R. 4961, 97^th Congress, Public Law 97-248).

JCS-71-81 (December 29, 1981)

General Explanation of the Economic Recovery Tax Act of 1981, (H.R. 4242, 97^th Congress, Public Law 97-34).

JCS-1-81 (undated)

General Explanation of the Crude Oil Windfall Profit Tax Act of 1980, (H.R. 3919, 96^th Congress, Public Law 96-223).

JCS Number (March 12, 1979)

General Explanation of the Revenue Act of 1978, (H.R. 13511, 95^th Congress, Public Law 95-600).

JCS-33-76 (December 29, 1976)

General Explanation of the Tax Reform Act of 1976, (H. R. 10612, 94^th Congress, Public Law 94-455).

JCS-30-72 (December 15, 1972)

General Explanation of the Revenue Act of 1971, (H.R. 10947, 92^nd Congress, Public Law 92-178).

JCS-16-70 (December 3, 1970)

General Explanation of the Tax Reform Act of 1969, (H.R. 13270, 91^st Congress, Public Law 91-172).

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Bluebooks

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