JOINT COMMITTEE ON TAXATION

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JCS-99 DOCUMENTS

JCS-13-99

Estimates Of Federal Tax Expenditures For Fiscal Years 2000-2004
December 22, 1999

JCS-12-99

Explanation Of Proposed Protocol To The Convention Between The United States And Germany For The Avoidance Of Double Taxation With Respect To Taxes On Estates, Inheritances, And Gifts
October 8, 1999

JCS-11-99

Explanation Of Proposed Income Tax Treaty Between The United States And The Republic of Slovenia
October 8, 1999

JCS-10-99

Explanation Of Proposed Income Tax Treaty And Proposed Protocol Between The United States And The Republic of Venezuela
October 8, 1999

JCS-9-99

Explanation Of Proposed Income Tax Treaty And Proposed Protocol Between The United States And The Italian Republic
October 8, 1999

JCS-8-99

Explanation Of Proposed Income Tax Treaty And Proposed Protocol Between The United States And The Kingdom Of Denmark
October 8, 1999

JCS-7-99

Explanation Of Proposed Income Tax Treaty Between The United States And The Republic Of Estonia
October 8, 1999

JCS-6-99

Explanation Of Proposed Income Tax Treaty Between The United States And The Republic Of Latvia
October 8, 1999

JCS-5-99

Explanation Of Proposed Income Tax Treaty Between The United States And The Republic Of Lithuania
October 8, 1999

JCS-4-99

Joint Review "Strategic Plans And Budget Of The Internal Revenue Service, 1999"
May 25, 1999

JCS-3-99

Study Of Present-Law Penalty And Interest Provisions As Required By Section 3801 Of The Internal Revenue Service Restructuring And Reform Act Of 1998 (Including Provisions Relating To Corporate Tax Shelters) -- Volume I
- - Volume II
July 22, 1999

JCS-2-99

Schedule Of Present Federal Excise Taxes (As Of January 1, 1999)
March 29, 1999

JCS-1-99

Description of Revenue Provisions Contained in the President's Fiscal Year 2000 Budget Proposal
February 22, 1999

JCX-99 DOCUMENTS

JCX-86-99

Estimated Budget Effects Of The Revenue Provisions Included In The Conference Agreement For H.R. 1180 -- (PDF)
November 18, 1999

JCX-85-99

Summary Of Conference Agreement On H.R. 1180 Relating To Expiring Tax Provisions And Other Revenue Provisions -- (PDF)
November 17, 1999

JCX-84-99

Appendix II To JCX-82-99: Description And Analysis Of Present-Law Tax Rules And Recent Proposals Relating To Corporate Tax Shelters -- (PDF)
November 10, 1999

JCX-83-99

Appendix I To JCX-82-99: NIPA And Federal Income Tax Receipts Data -- (PDF)
November 10, 1999

JCX-82-99

Testimony Of The Staff Of The Joint Committee On Taxation Before The Committee On Ways And Means -- (PDF)
November 10, 1999

JCX-81-99

Estimated Revenue Effects Of Chairman Archer's Amendment To H.R. 3081, The "Wage And Employment Growth Act Of 1999," Scheduled For Markup By The Committee On Ways And Means On November 9, 1999 -- (PDF)
November 9, 1999

JCX-80-99

Description Of Chairman Archer's Amendment To The Revenue Provisions Of The Wage And Employment Growth Act Of 1999 (H.R. 3081) -- (PDF)
November 9, 1999

JCX-79-99

Comparison Of Joint Committee Staff And Treasury Recommendations Relating To Penalty And Interest Provisions Of The Internal Revenue Code -- (PDF)
November 5, 1999

JCX-78-99

Comparison Of The Estimated Revenue Effects Of The Revenue Provisions Contained In H.R. 2990, As Passed By The House And The Senate -- (PDF)
November 2, 1999

JCX-77-99

Comparison Of Revenue Provisions In H.R. 2990 As Passed By The House And The Senate -- (PDF)
November 2, 1999

JCX-76-99

Testimony Of The Staff Of The Joint Committee On Taxation Before The Senate Committee on Foreign Relations Hearing On Tax Treaties And Protocols With Eight Countries -- (PDF)
October 25, 1999

JCX-75-99

Summary Of Tax Provisions Contained In The Wage And Employment Growth Act Of 1999 (H.R. 3081) -- (PDF)
October 19, 1999

JCX-74-99

Estimated Revenue Effects Of A Modified Chairman's Mark Relating To Expiring Tax Provisions Scheduled For Markup By The Committee On Finance On October 20, 1999 -- (PDF)
October 19, 1999

JCX-73-99

Description Of Modified Chairman's Mark Relating To Expiring Tax Provisions -- (PDF)
October 19, 1999

JCX-72-99

Federal Tax Issues Relating To Restructuring Of The Electric Power Industry -- (PDF)
October 15, 1999

JCX-71-99

Estimated Revenue Effects Of Title I. Of H.R. 2990, The "Quality Care For The Uninsured Act Of 1999," As Passed By The House Of Representatives On October 6, 1999 -- (PDF)
October 7, 1999

JCX-70-99

Estimated Revenue Effects Of A Chairman's Mark Relating To Expiring Tax Provisions Scheduled For Markup By The Committee On Finance On October 8, 1999 -- (PDF)
October 6, 1999

JCX-69-99

Description Of Chairman's Mark Relating To Expiring Tax Provisions -- (PDF)
October 5, 1999

JCX-68-99

Description Of Selected Federal Tax Provisions That Impact Land Use, Conservation, And Preservation -- (PDF)
September 28, 1999

JCX-67-99

Estimated Revenue Effects Of The Chairman's Amendment In The Nature Of A Substitute Relating To Expiring And Time-Sensitive Provisions For Markup By The Committee On Ways And Means On September 24, 1999 -- (PDF)
September 24, 1999

JCX-66-99

Description Of Chairman's Amendment In The Nature Of A Substitute To H.R. 2923 -- (PDF)
September 24, 1999

JCX-65-99

Estimated Revenue Effects Of Expiring Provisions Scheduled For Markup By The Committee On Ways And Means On September 24, 1999 -- (PDF)
September 23, 1999

JCX-64-99

Description Of Expiring Tax Provisions In H.R. 2923 -- (PDF)
September 23, 1999

JCX-63-99

Summary Of The Revenue Provisions Of The Conference Agreement On H.R. 2488, The "Taxpayer Refund And Relief Act Of 1999" -- (PDF)
August 6, 1999

JCX-62-99

Distributional Effects Of The Conference Agreement For H.R. 2488 -- (PDF)
August 5, 1999

JCX-61-99R

Estimated Budget Effects Of The Conference Agreement For H.R. 2488 -- (PDF)
August 4, 1999

JCX-60-99

Overview Of Conference Agreement For H.R. 2488, The "Taxpayer Refund And Relief Act Of 1999" -- (PDF)
August 4, 1999

JCX-59-99

Estimated Budget Effects Of H.R. 2488, As Passed By The Senate On July 30, 1999 -- (PDF)
August 2, 1999

JCX-58-99

Comparison Of The Estimated Revenue Effects Of H.R. 2488, As Passed By The House And The Senate -- (PDF)
August 2, 1999

JCX-57-99

Comparison Of Provisions In H.R. 2488, As Passed By The House And The Senate -- (PDF)
August 2, 1999

JCX-56-99

Summary Of The Revenue Provisions Contained In S. 1429, The Taxpayer Refund Act Of 1999, As Reported By The Senate Committee On Finance On July 23, 1999 -- (PDF)
July 27, 1999

JCX-55-99

Estimated Budget Effects Of The "Taxpayer Refund Act Of 1999," As Approved By The Committee on Finance on July 21, 1999 -- (PDF)
July 23, 1999

JCX-54-99

Distributional Effects Of H.R. 2488, The "Financial Freedom Act Of 1999," As Passed By The House Of Representatives -- (PDF)
July 22, 1999

JCX-53-99

Estimated Budget Effects Of H.R. 2488, The "Financial Freedom Act Of 1999," As Passed By The House Of Representatives -- (PDF)
July 22, 1999

JCX-52-99

Estimated Revenue Effects Of The Chairman's Modifications To The "Taxpayer Refund Act Of 1999" -- (PDF)
July 21, 1999

JCX-51-99

Description Of Proposed Modifications To The Provisions Of The Taxpayer Refund Act Of 1999 -- (PDF)
July 21, 1999

JCX-50-99

Distributional Effects Of The Taxpayer Refund Act Of 1999 -- (PDF)
July 20, 1999

JCX-49-99

Description Of Proposed Modifications to H.R. 2488, as reported by the House Committee on Ways and Means on July 16, 1999, including statutory language -- (PDF)
July 21, 1999

JCX-48-99

Estimated Budget Effects Of The "Financial Freedom Act Of 1999" As Reported By The Committee On Ways And Means -- (PDF)
July 16, 1999

JCX-47-99

Estimated Revenue Effects Of The "Taxpayer Refund Act Of 1999" -- (PDF)
July 16, 1999

JCX-46-99

Description Of The Taxpayer Refund Act Of 1999" -- (PDF)
-- (Text format)
July 16, 1999

JCX-45-99

Description Of Modifications To The "Financial Freedom Act Of 1999" (H.R. 2488) Contained In The Chairman's Amendment In The Nature Of A Substitute
July 14, 1999

JCX-44-99

Distributional Effects Of The Financial Freedom Act Of 1999
July 13, 1999

JCX-43-99

Estimated Revenue Effects Of The "Financial Freedom Act Of 1999"
July 12, 1999

JCX-42-99

Description Of The Financial Freedom Act Of 1999 -- (PDF format)
-- (Text format)
July 12, 1999

JCX-41-99

Description Of Present Law And Proposals Relating To The Work Opportunity Tax Credit
June 29, 1999

JCX-40-99

Description And Analysis Of Present-Law Rules Relating To International Taxation
June 28, 1999

JCX-39-99

Present Law And Background Relating To The Marriage Tax Penalty, Education Tax Incentives, The Alternative Minimum Tax, And Expiring Tax Provisions
June 22, 1999

JCX-38-99

Estimated Budget Effects Of The "Generalized System Of Preferences Extension Act"
June 18, 1999

JCX-37-99

Description Of Revenue Provisions Included In The Generalized System Of Preferences Extension Act
June 18, 1999

JCX-36-99

Estimated Budget Effects Of The "Trade Adjustment Assistance Reauthorization Act"
June 18, 1999

JCX-35-99

Description Of Revenue Provisions Included In The Trade Adjustment Assistance Reauthorization Act
June 18, 1999

JCX-34-99

Estimated Budget Effects Of The "African Growth And Opportunity Act"
June 18, 1999

JCX-33-99

Description Of Revenue Provisions Included In The African Growth And Opportunity Act
June 18, 1999

JCX-32-99

Estimated Budget Effects Of The "United States-Caribbean Basin Trade Enhancement Act"
June 18, 1999

JCX-31-99

Description Of Revenue Provisions Included In The United States-Caribbean Basin Trade Enhancement Act
June 18, 1999

JCX-30-99

Overview Of Present-Law Rules Relating To International Taxation And Description Of H.R. 2018, The International Tax Simplification For American Competitiveness Act Of 1999
June 18, 1999

JCX-29-99

Present Law And Background On Federal Tax Provisions Relating To Retirement Savings Incentives, Health And Long-Term Care, And Estate And Gift Taxes
June 15, 1999

JCX-28-99

Estimated Revenue Effects Of Provisions In A Chairman's Amendment In The Nature Of A Substitute To H.R. 984, The "Caribbean And Central America Relief And Economic Stabilization Act" Scheduled For Markup By The Committee On Ways And Means On June 10, 1999
June 9, 1999

JCX-27-99

Description Of Revenue Provisions In Chairman's Amendment In The Nature Of A Substitute To H.R. 984, The "Caribbean And Central America Relief And Economic Stabilization Act"
June 9, 1999

JCX-26-99

Estimated Revenue Effects Of Provisions In A Chairman's Amendment In The Nature Of A Substitute To H.R. 434, The "African Growth And Opportunity Act," Scheduled For Markup By The Committee On Ways And Means On June 10, 1999
June 10, 1999

JCX-25-99

Description Of Revenue Provisions In Chairman's Amendment In The Nature Of A Substitute To H.R. 434, The "African Growth And Opportunity Act"
June 9, 1999

JCX-24-99

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 20, 1999

JCX-23-99

Estimated Revenue Effects Of A Modified Chairman's Mark Of Education Tax Incentives In An Original Bill, The "Affordable Education Act Of 1999"
May 19, 1999

JCX-22-99

Description Of Modifications To Chairman's Mark Of Proposals Relating To Education Incentives
May 19, 1999

JCX-21-99

Estimated Revenue Effects Of The Chairman's Mark Of Proposals Relating To Education Expenses
May 17, 1999

JCX-20-99

Description Of Chairman's Mark Of Proposals Relating To Education Incentives, Scheduled for Markup by the Senate Committee on Finance on May 19, 1999
May 17, 1999

JCX-19-99

Disclosure Report For Public Inspection Pursuant To Internal Revenue Code Section 6103(p)(3)(C) For Calendar Year 1998, Prepared by the Internal Revenue Service
April 29, 1999

JCX-18-99

Overview Of Present Law And Issues Relating To Individual Income Taxes, Scheduled for a Public Hearing Before the Senate Committee on Finance on April 15, 1999
April 14, 1999

JCX-17-99

Description Of Present Law And A Proposal Relating To Tax Relief For Personnel In The Federal Republic Of Yugoslavia (Servia/Montenegro), Albania, The Adriatic Sea, And The Northern Ionian Sea , Scheduled for Markup by the House Committee on Ways and Means on April 13, 1999
April 13, 1999

JCX-16-99

Overview of Present-Law Tax Rules and Issues Relating to Employer-Sponsored Retirement Plans , Scheduled for a Hearing Before the House Ways and Means Subcommittee on Oversight on March 23, 1999
March 22, 1999

JCX-15-99

Tax Treatment Of Structured Settlement Arrangements, Scheduled for a Hearing Before the House Ways and Means Subcommittee on Oversight on March 18, 1999
March 16, 1999

JCX-14-99

Analysis Of Issues Relating To Social Security Individual Private Accounts, Scheduled for a Public Hearing Before the Senate Committee on Finance on March 16, 1999
March 15, 1999

JCX-13-99

Overview of Present-Law Rules and Economic Issues In International Taxation, Scheduled for a Hearing Before the Senate Committee on Finance on March 11, 1999
March 9, 1999

JCX-12-99

Overview of Present Law and Issues Relating to Tax and Savings Incentives for Education, Scheduled for a Public Hearing Before the Senate Committee on Finance on March 3, 1999
March 2, 1999

JCX-11-99

Estimated Revenue Effects of the Chairman's Mark of S. 331, the "Work Incentives Improvement Act of 1999", Scheduled for Markup by the Senate Committee on Finance on March 4, 1999
March 2, 1999

JCX-10-99

Description of Revenue Provisions to be Considered in Connection with the Markup of the Work Incentives Improvement Act of 1999, Scheduled for Markup by the Senate Committee on Finance on March 4, 1999
March 2, 1999

JCX-9-99

Estimated Budget Effects of the Revenue Provisions Contained in the President's Fiscal Year 2000 Budget Proposal
February 25, 1999

JCX-8-99

Present-Law Tax Rules Relating to Domestic Oil and Gas Exploration and Production and Description of H.R. 53 and H.R. 423, Scheduled for a Public Hearing before the Subcommittee on Oversight of the House Committee on Ways and Means on February 25, 1999
February 23, 1999

JCX-7-99

Present Law and Background Relating to Tax Incentives for Savings, Scheduled for a Public Hearing before the Senate Committee on Finance on February 24, 1999
February 23, 1999

JCX-6-99

Estimated Revenue Effects Of H.R. 416, The "Federal Retirement Coverage Corrections Act," Scheduled for Markup by the Committee on Ways And Means
February 11, 1999

JCX-5-99

Description Of Revenue And Social Security Provisions Included In H.R. 416, The "Federal Retirement Coverage Corrections Act", Scheduled for Markup by the House Committee on Ways and Means on February 11, 1999
February 11, 1999

JCX-4-99

Background Information Relating To The Joint Committee On Taxation
February 3, 1999

JCX-3-99

Estimated Revenue Effects of S. 262, the "Miscellaneous Trade and Technical Corrections Act of 1999," Scheduled for Markup by the Senate Finance Committee on January 22, 1999
January 22, 1999

JCX-2-99

Description of Revenue Provision to be Considered in Connection with the Markup of the Miscellaneous Trade and Technical Corrections Act of 1999
January 21, 1999

JCX-1-99

List of Expired and Expiring Federal Tax Provisions, 1998-2008
January 20, 1999


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