Publications on Tax Expenditures

Each year the Joint Committee Staff publishes a report on Tax Expenditures for the House Committee on Ways and Means and the Senate Committee on Finance. The report also is submitted to the House and Senate Committees on Budget. Each report contains a discussion of the concept of tax expenditures, identification of new tax expenditures enacted into law, a general explanation on how the Staff measures tax expenditures, estimates of tax expenditures, and distributions of selected individual tax expenditures by income class.

In general, tax expenditures include any reductions in income tax liabilities that result from special tax provisions or regulations that provide tax benefits to particular taxpayers. Importantly, a tax expenditure estimate is not the same as a revenue estimate. Unlike revenue estimates, tax expenditure estimates do not incorporate any behavioral response of taxpayers or changes in the timing of tax payments.

JCS-1-10 (January 11, 2010)
Estimates Of Federal Tax Expenditures For Fiscal Years 2009-2013
JCX-25-09R (April 21, 2009)
Tax Expenditures For Energy Production And Conservation
JCS-2-08 (October 31, 2008)
Estimates Of Federal Tax Expenditures For Fiscal Years 2008-2012
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-55-08 (June 25, 2008)
Economic Efficiency And Structural Analyses Of Alternative U.S. Tax Policies For Foreign Direct Investment
JCX-37-08 (May 12, 2008)
A Reconsideration Of Tax Expenditure Analysis
Rethinking Tax Expenditures (May 01, 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, deliv...
JCS-3-07 (September 24, 2007)
Estimates Of Federal Tax Expenditures For Fiscal Years 2007-2011
JCS-2-06 (April 25, 2006)
Estimates Of Federal Tax Expenditures For Fiscal Years 2006-2010
JCS-1-05 (January 12, 2005)
Estimates Of Federal Tax Expenditures For Fiscal Years 2005-2009.
JCS-5-02 (December 19, 2002)
Estimates Of Federal Tax Expenditures For Fiscal Years 2003-2007.
JCS-1-01 (April 06, 2001)
Estimates Of Federal Tax Expenditures For Fiscal Years 2001-2005.
JCS-13-99 (December 22, 1999)
Estimates Of Federal Tax Expenditures For Fiscal Years 2000-2004.
JCS-7-98 (December 14, 1998)
Estimates of Federal Tax Expenditures for Fiscal Years 1999-2003.
JCS-22-97 (December 15, 1997)
Estimates Of Federal Tax Expenditures For Fiscal Years 1998-2002 Prepared for the House Committee on Ways and Means and the Senate Committee on Fin...
JCS-11-96 (November 26, 1996)
Estimates Of Federal Tax Expenditures For Fiscal Years 1997-2001.
JCS-21-95 (September 01, 1995)
Estimates Of Federal Tax Expenditures For Fiscal Years 1996-2000.
JCS-6-94 (November 09, 1994)
Estimates Of Federal Tax Expenditures For Fiscal Years 1995-1999 Prepared for Committee on Ways and Means and the Committee on Finance.
JCS-8-92 (April 24, 1994)
Estimates Of Federal Tax Expenditures For Fiscal Years 1993-1997.
JCS-6-93 (April 22, 1993)
Estimates Of Federal Tax Expenditures For Fiscal Years 1994-1998Prepared for the Committee on Ways and Means and the Committee on Finance.

 

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