JOINT COMMITTEE ON TAXATION

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JCS-2003 DOCUMENTS

JCS-8-03

Estimates Of Federal Tax Expenditures For Fiscal Years 2004-2008
December 22, 2003

JCS-7-03

Description Of Revenue Provisions Contained In The President's Fiscal Year 2004 Budget Proposal
March, 2003

JCS-6-03

Explanation Of Proposed Protocol To The Income Tax Treaty Between The United States And Mexico
March 5,2003

JCS-5-03

Explanation Of Proposed Protocol To The Income Tax Treaty Between The United States And Australia * * *(ERRATA for JCS-5-03)* * *
March 5,2003

JCS-4-03

Explanation Of Proposed Income Tax Treaty Between The United States And The United Kingdom
March 5,2003

JCS-3-03

Report Of Investigation Of Enron Corporation And Related Entities Regarding Federal Tax And Compensation Issues, And Policy Recommendations;Volume I: Report; Volume II: Appendices A & B; Volume III: Appendices C & D
February 2003 * * * JCT hard copy supplies of this document have been exhausted * * *

JCS-2-03

Review Of The Present-Law Tax And Immigration Treatment Of Relinquishment Of Citizenship And Termination Of Long-Term Residency
February 2003

JCS-1-03

General Explanation Of Tax Legislation Enacted In The 107th Congress
January 24, 2003

JCX-2003 DOCUMENTS

JCX-105-03

Overview Of Work Of The Staff Of The Joint Committee On Taxation To Model The Macroeconomic Effects Of Proposed Tax Legislation To Comply With House Rule XIII.3.(h)(2)
December 22, 2003

JCX-104-03

Description Of The "Tax Technical Corrections Act Of 2003"
December 9, 2003

JCX-103-03

Estimated Revenue Effects Of H.R. 3521, The "Tax Relief Extension Act of 2003," As Passed By The House Of Representatives On November 20, 2003
November 21, 2003

JCX-102-03

Estimated Revenue Effects Of Certain Provisions Contained In The Conference Agreement For H.R. 1, The "Medicare Prescription Drug, Improvement, And Modernization Act Of 2003"
November 21, 2003

JCX-101-03

Estimated Budget Effects Of The Conference Agreement For The "Energy Tax Policy Act Of 2003"
November 18, 2003

JCX-100-03

Estimated Budget Effects Of H.R. 3365, The "Military Family Tax Relief Act Of 2003," As Passed By The House Of Representatives And The Senate
November 7, 2003

JCX-99-03

Technical Explanation Of H.R. 3365, The "Military Family Tax Relief Act Of 2003," As Passed By The House Of Representatives And The Senate
November 7, 2003

JCX-98-03

Estimated Budget Effects Of H.R. 3365, The "Fallen Patriots Tax Relief Act," Scheduled For Consideration By The House Of Representatives
October 28, 2003

JCX-97-03

Technical Explanation Of The Revenue Provisions Of H.R. 3365, The "Fallen Patriots Tax Relief Act"
October 28, 2003

JCX-96-03

Estimated Revenue Effects Of Possible Amendments To The Chairman's Amendment In The Nature Of A Substitute To H.R. 2896, The "American Jobs Creation Act Of 2003," Scheduled For Markup By The Committee On Ways And Means On October 28, 2003
October 28, 2003

JCX-95-03

Estimated Revenue Effects Of The Chairman's Amendment In The Nature Of A Substitute To H.R. 2896, The "American Jobs Creation Act Of 2003," Scheduled For Markup By The Committee On Ways And Means On October 28, 2003
October 24, 2003

JCX-94-03

Description Of The Chairman's Amendment In The Nature Of A Substitute To H.R. 2896, The "American Jobs Creation Act Of 2003"
October 24, 2003

JCX-93-03R

Estimated Revenue Effects Of The Chairman's Modification To H.R. 2571, The "Rail Infrastructure Development And Expansion Act For The 21st Century," As Introduced And Ordered Reported By The Committee On Transportation And Infrastructure, Scheduled For Markup By The Committee On Ways And Means On October 28, 2003
October 22, 2003

JCX-92-03

Description Of The Chairman's Modification To H.R. 2571, The "Rail Infrastructure Development And Expansion Act For The 21st Century," As Introduced And Ordered Reported By The Committee On Transportation And Infrastructure
October 22, 2003

JCX-91-03

Present-Law Federal Tax Treatment, Proposals, And Issues Relating To Company-Owned Life Insurance ("COLI")
October 14, 2003

JCX-90-03

Estimated Revenue Effects Of H.R. 3108, The "Pension Funding Equity Act Of 2003," As Scheduled For Consideration By The House Of Representatives On October 8, 2003
October 7, 2003

JCX-89-03

Technical Explanation Of H.R. 3108, The "Pension Funding Equity Act Of 2003," As Scheduled For Consideration By The House Of Representatives On October 8, 2003
October 7, 2003

JCX-88-03

Estimated Revenue Effects Of An Addendum To The Modifications To The Chairman's Mark Of S. 1637, The "Jumpstart Our Business Strength ('JOBS') Act" Scheduled For Markup By The Committee On Finance On October 1, 2003
October 1, 2003

JCX-87-03

Additonal Modifications To The Chairman's Mark Of S. 1637, The "Jumpstart Our Business Strength ('JOBS') Act," Scheduled For Markup By The Senate Committee On Finance On October 1, 2003
October 1, 2003

JCX-86-03

Estimated Revenue Effects Of Modifications To The Chairman's Mark Of S. 1637, The "Jumpstart Our Business Strength ('JOBS') Act," Scheduled For Markup By The Committee On Finance On October 1, 2003
October 1, 2003

JCX-85-03

Modification Of The Chairman's Mark Of The "Jumpstart Our Business Strength (JOBS) Act"
October 1, 2003

JCX-84-03

Estimated Revenue Effects Of The Chairman's Mark Of S. 1637, The "Jumpstart Our Business Strength ('JOBS') Act," Scheduled For Markup By The Committee On Finance On October 1, 2003
September 26, 2003

JCX-83-03

Description Of The Chairman's Mark Of The "Jumpstart Our Business Strength (JOBS) Act"
September 26, 2003

JCX-82-03

Estimated Revenue Effects Of The "Jumpstart Our Business Strength ('JOBS') Act"
September 24, 2003

JCX-81-03

Comparison Of The Estimated Budget Effects Of Division D Of H.R. 6, The "Energy Tax Policy Act Of 2003," As Passed By The House Of Representatives And S. 1149, The "Energy Tax Incentives Act Of 2003," As Reported By The Committee On Finance And Modified By Proposed Senate Amendment No. 1431
September 22, 2003

JCX-80-03

Estimated Revenue Effects Of The Chairman's Modification To The "National Employee Savings And Trust Equity Guarantee Act," Scheduled For Markup By The Committee On Finance On September 17, 2003
September 17, 2003

JCX-79-03

Comparison Of Division D Of H.R. 6, The "Energy Tax Policy Act Of 2003" As Passed By The House Of Representatives And S. 1149, The "Energy Tax Incentives Act Of 2003," As Reported By The Senate Committee On Finance And Proposed To Be Modified By Senate Amendment No. 1431
September 16, 2003

JCX-78-03

Description Of Chairman's Modification To The "National Employee Savings And Trust Equity Guarantee Act Of 2003"
September 17, 2003

JCX-77-03

Description Of The Senate Finance Committee Chairman's Mark Of The "National Employee Savings And Trust Equity Guarantee Act"
September 15, 2003

JCX-76-03

Estimated Revenue Effects Of The Chairman's Mark Regarding The Extension Of Highway Trust Fund Provisions And The "Volumetric Ethanol Excise Tax Credit Act Of 2003," Scheduled For Markup By The Committee On Finance On September 17, 2003
September 17, 2003

JCX-75-03

Description Of The Chairman's Mark Regarding The Extension Of Highway Trust Fund Provisions And The "Volumetric Ethanol Excise Tax Credit Act Of 2003"
September 15, 2003

JCX-74-03

Estimated Revenue Effects Of The Chairman's Amendment In The Nature Of A Substitute To H.R. 7, The "Charitable Giving Act Of 2003," Scheduled For Markup By The Committee On Ways And Means On September 9, 2003
September 8, 2003

JCX-73-03

Description Of The Chairman's Amendment In The Nature Of A Substitute To H.R. 7, The "Charitable Giving Act Of 2003"
September 8, 2003

JCX-72-03

Technical Explanation Of H.R. 2896, The "American Jobs Creation Act of 2003"
August 13, 2003

JCX-71-03

Estimated Revenue Effects Of H.R. 2896, The "American Jobs Creation Act of 2003"
August 1, 2003

JCX-70-03

Estimated Revenue Effects Of The Chairman's Amendment In The Nature Of A Substitute To H.R. 1776, The "Pension Preservation And Savings Expansion Act Of 2003" Scheduled For Markup By The Committee On Ways And Means On July 18, 2003
July 18, 2003

JCX-69-03

Description Of The Chairman's Amendment In The Nature Of A Substitute To H.R. 1776, The "Pension Preservation And Savings Expansion Act Of 2003"
July 18, 2003

JCX-68-03

The U.S. International Tax Rules: Background And Selected Issues Relating To The Competitiveness Of U.S. Businesses Abroad
July 14, 2003

JCX-67-03

The U.S. International Tax Rules: Background, Data, And Selected Issues Relating To The Competitiveness Of U.S.-Based Business Operations
July 3, 2003

JCX-66-03

Technical Explanation Of H.R. 2596, The "Health Savings And Affordability Act Of 2003," As Passed By The House Of Representatives On June 26, 2003
June 30, 2003

JCX-65-03

Estimated Revenue Effects Of H.R. 2596, The "Health Savings And Affordability Act Of 2003," Scheduled For Consideration By The House Of Representatives On June 26, 2003
June 26, 2003

JCX-64-03

Estimated Revenue Effects Of A Chairman's Amendment In The Nature Of A Substitute To H.R. 2351, The "Health Savings Account Availability Act," Scheduled For Markup By The Committee On Ways And Means On June 19, 2003
June 18, 2003

JCX-63-03

Description Of The Chairman's Amendment In The Nature Of A Substitute To H.R. 2351, The "Health Savings Account Availability Act"
June 18, 2003

JCX-62-03

Background And Proposals Relating To S Corporations
June 18, 2003

JCX-61-03

Estimated Revenue Effects Of H.R. 1308, The "All-American Tax Relief Act Of 2003," Scheduled For Consideration By The House Of Representatives On June 12, 2003
June 12, 2003

JCX-60-03

Technical Explanation Of H.R. 1308, The "All-American Tax Relief Act Of 2003," As Scheduled For Consideration By The House Of Representatives
June 12, 2003

JCX-59-03

Technical Explanation Of The "Relief For Working Families Tax Act Of 2003"
June 11, 2003

JCX-58-03

Estimated Revenue Effects Of The "Relief For Working Families Tax Act Of 2003," As Passed By The Senate On June 5, 2003
June 6, 2003

JCX-57-03

Extension Of Airport And Airway Trust Fund Provisions
June 3, 2003

JCX-56-03

Estimated Revenue Effects Of S. 1149, The "Energy Tax Incentives Act Of 2003," As Reported By The Committee On Finance
May 30, 2003

JCX-55-03

Estimated Budget Effects Of The Conference Agreement For H.R. 2, The "Jobs And Growth Tax Relief Reconciliation Act Of 2003"
May 22, 2003

JCX-54-03

Summary Of Conference Agreement On H.R. 2, The "Jobs And Growth Tax Relief Reconciliation Act Of 2003"
May 22, 2003

JCX-53-03

Report Of The Joint Committee On Taxation Relating To The Internal Revenue Service As Required By The IRS Reform And Restructuring Act Of 1998
May 19, 2003

JCX-52-03

Estimated Revenue Effects Of H.R. 1000, The "Pension Security Act Of 2003," As Passed By The House Of Representatives On May 14, 2003
May 19, 2003

JCX-51-03

Technical Explanation Of H.R. 1000, The "Pension Security Act Of 2003," As Passed By The House Of Representatives On May 14, 2003
May 19, 2003

JCX-50-03

Estimated Budget Effects Of The "Jobs And Growth Tax Relief Reconciliation Act Of 2003," Scheduled For Consideration By The Committee On Finance On May 13, 2003
May 13, 2003

JCX-49-03

Present Law And Background Relating To Permitting Private Sector Debt Collection Companies To Collect Tax Debts
May 12, 2003

JCX-48-03

Estimated Budget Effects Of S.476, The "Care Act Of 2003," As Passed By The Senate
May 12, 2003

JCX-47-03

Technical Explanation Of The Revenue Provisions Of S.476, The "Care Act Of 2003," As Passed By The Senate
May 12, 2003

JCX-46-03

Description Of Additional Chairman's Modifications To The Provisions Of The "Jobs And Growth Tax Act Of 2003"
May 8, 2003

JCX-45-03

Estimated Revenue Effects Of A Chairman's Amendment In The Nature Of A Substitute To The "Jobs And Growth Tax Act Of 2003," Scheduled For Markup By The Committee On Finance On May 8, 2003
May 8, 2003

JCX-44-03

Description Of The Chairman's Modification To The Provisions Of The "Jobs And Growth Tax Act Of 2003"
May 8, 2003

JCX-43-03

Estimated Revenue Effects Of The Chairman's Mark Of The "Jobs And Growth Tax Act Of 2003," Scheduled For Markup By The Committee On Finance On May 8, 2003
May 6, 2003

JCX-42-03

Description Of The "Jobs And Growth Tax Act Of 2003"
May 6, 2003

JCX-41-03

Estimated Revenue Effects Of A Chairman's Amendment In The Nature Of A Substitute To H.R. 2, The "Jobs And Growth Tax Act Of 2003," Scheduled For Markup By The Committee On Ways And Means On May 6, 2003
May 5, 2003

JCX-40-03

Description Of The Chairman's Amendment In The Nature Of A Substitute To H.R. 2, The "Jobs And Growth Tax Act Of 2003"
May 5, 2003

JCX-39-03

Present Law And Background Relating To The Funding Rules For Employer-Sponsored Defined Benefit Plans And The Financial Position Of The Pension Benefit Guaranty Corporation ("PBGC")
April 29, 2003

JCX-38-03

Estimated Revenue Effects Of H.R. 1664, The "Armed Forces Tax Fairness Act Of 2003"
April 9, 2003

JCX-37-03

Technical Explanation Of H.R. 1664, The "Armed Forces Tax Fairness Act Of 2003"
April 9, 2003

JCX-36-03

Written Testimony Of The Staff Of The Joint Committee On Taxation On Executive Compensation And Company-Owned Life Insurance Arrangements Of Enron Corporation And Related Entities
April 7, 2003

JCX-35-03

Estimated Revenue Effects Of The Chairman's Amendment In The Nature Of A Substitute To H.R. 1531, The "Energy Tax Policy Act of 2003" Scheduled For Markup By The Committee On Ways And Means On April 3, 2003
April 3, 2003

JCX-34-03

Description Of Chairman's Amendment In The Nature Of A Substitute To H.R. 1531, The "Energy Tax Policy Act of 2003"
April 2, 2003

JCX-33-03

Estimated Revenue Effects Of The Chairman's Amendment In The Nature Of A Substitute For H.R. 1528, The "Taxpayer Protection And IRS Accountability Act Of 2003" Scheduled For Markup By The Committee On Ways And Means On April 3, 2003
April 2, 2003

JCX-32-03

Description Of The Chairman's Amendment In The Nature Of A Substitute For H.R. 1528, The "Taxpayer Protection And IRS Accountability Act Of 2003"
April 2, 2003

JCX-31-03

Estimated Revenue Effects Of H.R. 1531, The "Energy Tax Policy Act of 2003," Scheduled For Markup By The Committee On Ways And Means On April 3, 2003
April 2, 2003

JCX-30-03

Description of H.R. 1531, The "Energy Tax Policy Act of 2003"
April 2, 2003

JCX-29-03

Estimated Revenue Effects Of The Chairman's Modification To The "Energy Tax Incentives Act Of 2003," Scheduled For Markup By The Committee On Finance On April 2, 2003
April 2, 2003

JCX-28-03

Description Of Chairman's Modification To The "Energy Tax Incentives Act Of 2003"
April 2, 2003

JCX-27-03

Estimated Budget Effects Of The "Tax Court Modernization Act," Scheduled For Markup By The Committee On Finance On April 2, 2003
April 2, 2003

JCX-26-03

Description Of The "Tax Court Modernization Act"
April 2, 2003

JCX-25-03

Disclosure Report For Public Inspection Pursuant To Internal Revenue Code Section 6103(p)(3)(C) For Calendar Year 2002
April 1, 2003

JCX-24-03

Comparison Of The Estimated Budget Effects Of H.R. 1307, The "Armed Forces Tax Fairness Act Of 2003," As Passed By The House Of Representatives And The Senate
April 1, 2003

JCX-23-03

Comparison Of The Provisions Of H.R. 1307, The "Armed Forces Tax Fairness Act Of 2003," As Passed By The House And The Senate
April 1, 2003

JCX-22-03

Estimated Revenue Effects Of The "Energy Tax Incentives Act of 2003," Scheduled For Markup By The Committee On Finance On April 2, 2003
April 1, 2003

JCX-21-03

Description Of The "Energy Tax Incentives Act of 2003"
March 31, 2003

JCX-20-03

Technical Explanation Of H.R. 1308, The "Tax Relief, Simplification, And Fairness Act Of 2003," As Passed By The House Of Representatives
March 19, 2003

JCX-19-03

Technical Explanation Of H.R. 1307, The "Armed Forces Tax Fairness Act Of 2003," As Passed By The House Of Representatives
March 19, 2003

JCX-18-03

Estimated Revenue Effects Of The "Tax Relief, Simplification, And Fairness Act Of 2003," Scheduled For Consideration By The House Of Representatives On March 19,2003
March 19, 2003

JCX-17-03

Estimated Revenue Effects Of The "Armed Forces Tax Fairness Act of 2003," Scheduled For Consideration By The House Of Representatives On March 19,2003
March 19, 2003

JCX-16-03

Present Law And Background Relating To Employer-Sponsored Defined Benefit Plans And The Financial Position Of The Pension Benefit Guaranty Corporation ("PBGC")
March 10, 2003

JCX-15-03

Estimated Budget Effects Of The Revenue Provisions Contained In The President's Fiscal Year 2004 Budget Proposal
March 4, 2003

JCX-14-03

Testimony Of The Staff Of The Joint Committee On Taxation Before The Senate Committee On Foreign Relations Hearing On A Proposed Tax Treaty With The United Kingdom And Proposed Protocols To Tax Treaties With Australia And Mexico
March 4, 2003

JCX-13-03

Estimated Revenue Effects Of The Chairman's Modification To H.R. 878, The "Armed Forces Tax Fairness Act Of 2003" Scheduled For A Markup By The House Committee On Ways And Means On February 27, 2003
February 26, 2003

JCX-12-03

Description Of The Chairman's Amendment In The Nature Of A Substitute To H.R. 878, The "Armed Forces Tax Fairness Act Of 2003" Scheduled For A Markup By The House Committee On Ways And Means On February 27, 2003
February 26, 2003

JCX-11-03

Description Of The Chairman's Mark of H.R. 878, The "Armed Forces Tax Fairness Act Of 2003"
February 26, 2003

JCX-10-03

Written Testimony Of The Staff Of The Joint Committee On Taxation On The Report Of Investigation Of Enron Corporation And Related Entities Regarding Federal Tax And Compensation Issues, And Policy Recommendations
February 13, 2003

JCX-9-03

Economic Growth And Job Creation: Background And Proposals Relating To Incentives For Consumption And Investment
February 10, 2003

JCX-8-03

Estimated Revenue Effects Of The Chairman's Modification To The "CARE Act Of 2003," Scheduled For Markup By The Committee On Finance On February 5, 2003
February 5, 2003

JCX-7-03

Description Of Chairman's Modifications To The Provisions Of The "CARE Act 2003" Scheduled For A Markup By The Senate Committee On Finance On February 5, 2003
February 5, 2003

JCX-6-03

Estimated Revenue Effects Of The Chairman's Modification To The "Armed Forces Tax Fairness Act Of 2003," Scheduled For Markup By The Committee On Finance On February 5, 2003
February 5, 2003

JCX-5-03

Description Of Chairman's Modifications To The "Armed Forces Tax Fairness Act Of 2003" Scheduled For A Markup By The Senate Committee On Finance On February 5, 2003
February 5, 2003

JCX-4-03

Description Of The "CARE Act Of 2003"
February 3, 2003

JCX-3-03

Estimated Revenue Effects Of The "Armed Forces Tax Fairness Act Of 2003" Scheduled For Markup By The Committee On Finance On February 5, 2003
February 3, 2003

JCX-2-03

Description Of The Chairman's Mark Of The "Armed Forces Tax Fairness Act Of 2003"
February 3, 2003

JCX-1-03

List Of Expiring Federal Tax Provisions 2002-2010
January 7, 2003