JCT Publications 2014

JCX-107-14R (December 03, 2014)
Estimated Revenue Effects Of H.R. 5771, The “Tax Increase Prevention Act Of 2014,” Scheduled For Consideration By The House Of Representatives On December 3, 2014
JCX-108-14 (December 03, 2014)
Estimated Budget Effects Of H.R. 647, The “Achieving A Better Life Experience (‘ABLE’) Act Of 2014,” Scheduled For Consideration By The House Of Representatives On December 3, 2014
JCS-1-14 (November 18, 2014)
Technical Explanation, Estimated Revenue Effects, Distribution Analysis, And Macroeconomic Analysis Of The Tax Reform Act Of 2014, A Discussion Draft Of The Chairman Of The House Committee On Ways ...
JCX-106-14 (September 18, 2014)
Technical Explanation Of H.R. 5528, The “Tax Technical Corrections Act of 2014”
JCX-105-14 (September 17, 2014)
Estimated Revenue Effects Of Division I of H.R. 4, The “Jobs For America Act,” Scheduled For Consideration By The House Of Representatives
JCX-104-14 (September 16, 2014)
Estimated Revenue Effects Of H.R. 3043, The “Tribal General Welfare Exclusion Act,” Scheduled For Consideration By The House Of Representatives On September 16, 2014
JCX-103-14 (September 16, 2014)
Estimated Revenue Effects Of H.R. 5420, Scheduled For Consideration By The House Of Representatives On September 16, 2014
JCX-102-14 (September 16, 2014)
Estimated Revenue Effects Of H.R. 5419, Scheduled For Consideration By The House Of Representatives On September 16, 2014
JCX-101-14 (September 16, 2014)
Estimated Revenue Effects Of H.R. 5418, Scheduled For Consideration By The House Of Representatives On September 16, 2014
JCX-100-14 (September 16, 2014)
Present Law And Analysis Of Energy-Related Tax Expenditures
JCX-99-14 (September 15, 2014)
Present Law And Background Relating To Qualified Defined Benefit Plans
JCX-98-14 (September 15, 2014)
Present Law And Background Relating To Tax-Favored Retirement Savings Scheduled for a Public Hearing Before the SENATE COMMITTEE ON FINANCE on September 16, 2014
JCX-97-14 (August 05, 2014)
Estimates Of Federal Tax Expenditures For Fiscal Years 2014-2018
JCX-96-14 (July 30, 2014)
Estimated Budget Effects Of The Chairman’s Amendment In The Nature Of A Substitute To H.R. 647, The “Achieving A Better Life Experience (‘Able Act’) Act Of 2013” Scheduled For Markup By The Committee On Ways And Means On July 31, 2014
JCX-95-14 (July 30, 2014)
Description Of The Chairman’s Amendment In The Nature Of A Substitute To H.R. 647, The “Achieving A Better Life Experience Act (‘Able Act’) of 2013
JCX-94-14 (July 29, 2014)
Description Of H.R. 647, The "Achieving A Better Life Experience Act ('Able Act') Of 2013"
JCX-93-14 (July 25, 2014)
Present Law And Background Relating To Tobacco Excise Taxes
JCX-92-14 (July 25, 2014)
Estimated Revenue Effects of H.R. 4935, The "Child Tax Credit improvement Act of 2014," Scheduled For Consideration By The House Of Representatives on July 25, 2014
JCX-91-14 (July 24, 2014)
Estimated Revenue Effects Of H.R. 3393, The “Student And Family Tax Simplification Act,” Scheduled For Consideration By The House Of Representatives On July 24, 2014
JCX-90-14 (July 21, 2014)
Present Law And Background Related To Proposals To Reform The Taxation Of Income Of Multinational Enterprises
JCX-89-14 (July 17, 2014)
Estimated Revenue Effects Of H.R. 4719, The “America Gives More Act Of 2014,”Scheduled For Consideration By The House Of Representatives on July 17,2014
JCX-88-14 (July 15, 2014)
Estimated General Fund And Trust Fund Effects Of The Revenue Provisions Contained In H.R. 5021, The "Highway And Transportation Funding Act Of 2014," Scheduled For Consideration By The House Of Representatives On July 15, 2014
JCX-87-14 (July 15, 2014)
Estimated Budget Effects Of The Revenue Provisions Contained In H.R. 5021, The "Highway And Transportation Funding Act Of 2014," Scheduled For Consideration By The House Of Representatives On July 15, 2014
JCX-86-14 (July 11, 2014)
Estimated Revenue Effects Of H.R. 4718, Scheduled For Consideration By The House Of Representatives on July 11,2014
JCX-85-14 (July 10, 2014)
Estimated General Fund And Trust Fund Effects Of The Chairman’s Second Modification To The “Preserving America’s Transit And Highways Act of 2014,” Scheduled For Markup By The Senate Committee On Finance On July 10, 2014
JCX-84-14 (July 10, 2014)
Estimated Revenue Effects Of The Chairman's Second Modification To The "Preserving America's Transit And Highways Act Of 2014," Scheduled For Markup By The Senate Committee On Finance On July 10, 2014
JCX-83-14 (July 10, 2014)
Description Of The Chairman's Second Modification To The "Preserving America's Transit And Highways Act Of 2014"
JCX-82-14 (July 09, 2014)
Description Of An Amendment In The Nature Of A Substitute To The Provisions of H.R. 5021, The “Highway And Transportation Funding Act of 2014”
JCX-81-14 (July 08, 2014)
Estimated General Fund And Trust Fund Effects Of The Revenue Provisions Contained In H.R. 5021, The “Highway And Transportation Funding Act of 2014,” Scheduled For Markup By The Committee On Ways And Means On July 10, 2014
JCX-80-14 (July 08, 2014)
Estimated Budget Effects Of The Revenue Provisions Contained In H.R. 5021, The “Highway and Transportation Funding Act of 2014,” Scheduled For Markup By The Committee On Ways And Means On July ...
JCX-79-14 (July 08, 2014)
Description Of The Provisions Of H.R. 5021, The “Highway And Transportation Funding Act of 2014” Within The Jurisdiction of The House Committee On Ways And Means
JCX-67R-14 (July 03, 2014)
Errata For JCX-67-14 “Explanation of Proposed Protocol to the Income Tax Treaty Between the United States and Spain”
JCX-78-14 (June 26, 2014)
Estimated Revenue Effects Of The Chairman's Mark, As Modified, To The "Preserving America's Transit And Highways Act Of 2014," Scheduled For Markup By The Senate Committee On Finance On June 26, 20...
JCX-77-14 (June 26, 2014)
Description Of The Chairman's Modification To The "Preserving America's Transit And Highways Act Of 2014"
JCX-76-14 (June 24, 2014)
Estimated Revenue Effects Of The Chairman’s Mark Of The “Preserving America’s Transit And Highway’s Act of 2014”, Scheduled For Markup By The Senate Committee On Finance On June 26, 2014
JCX-75-14 (June 24, 2014)
Description Of The Chairman’s Mark Of The “Preserving America’s Transit And Highways Act of 2014”
JCX-74-14 (June 24, 2014)
Description Of An Amendment In The Nature Of A Substitute To The Provisions Of H.R. 4935, The “Child Tax Credit Improvement Act of 2014”
JCX-73-14 (June 24, 2014)
Description Of An Amendment in The Nature Of A Substitute To The Provisions Of H.R. 3393, The “Student and Family Tax Simplification Act”
JCX-72-14 (June 23, 2014)
Description Of H.R. 4935, The "Child Tax Credit Improvement Act Of 2014"
JCX-71-14 (June 23, 2014)
Description Of H.R. 3393, The "Student And Family Tax Simplification Act"
JCX-70-14 (June 20, 2014)
Background And Present Law Related To Tax Benefits For Education
JCX-69-14 (June 19, 2014)
Testimony Of The Staff Of The Joint Committee On Taxation Before The Senate Committee On Foreign Relations Hearing On The Proposed Tax Protocol With Spain And The Hearing On The Proposed Tax Treaty...
JCX-68-14 (June 17, 2014)
Explanation Of Proposed Income Tax Treaty Between The United States And Poland
JCX-67-14 (June 17, 2014)
Explanation Of Proposed Protocol To The Income Tax Treaty Between The United States And Spain
JCX-66-14 (June 12, 2014)
Estimated Revenue Effects Of H.R. 4457, The "America's Small Business Tax Relief Act Of 2014," Scheduled For Consideration By The House Of Representatives On June 12, 2014
JCX-65-14 (June 12, 2014)
Estimated Revenue Effects Of H.R. 4453, The "S Corporation Permanent Tax Relief Act Of 2014," Scheduled For Consideration By The House Of Representatives On June 12, 2014
JCX-64-14 (May 28, 2014)
Description Of An Amendment In The Nature Of A Substitute To The Provisions of H.R. 4719, The “Fighting Hunger Incentive Act of 2014”
JCX-63-14 (May 28, 2014)
Description Of An Amendment In The Nature Of A Substitute To The Provisions of H.R. 4718, A Bill To Modify And Make Permanent Bonus Depreciation
JCX-62-14 (May 28, 2014)
Description Of An Amendment In The Nature Of A Substitute To The Provisions Of H.R. 4691, A Bill To Modify The Tax Rate For Excise Tax On Investment Income Of Private Foundations
JCX-61-14 (May 28, 2014)
Description Of An Amendment In The Nature Of A Substitute To The Provisions Of H.R. 4619, A Bill To Make Permanent The Rule Allowing Certain Tax-Free Distributions From Individual Retirement Accounts For Charitable Purposes
JCX-60-14 (May 28, 2014)
Description Of An Amendment In The Nature Of A Substitute To The Provisions of H.R. 3134, The “Charitable Giving Extension Act”
JCX-59-14 (May 28, 2014)
Description Of An Amendment in The Nature Of A Substitute To The Provisions of H.R.2807, “The Conservation Easement Incentive Act of 2013”
JCX-58-14 (May 27, 2014)
Description Of H.R. 4719, The “Fighting Hunger Incentive Act of 2014”
JCX-57-14 (May 27, 2014)
Description Of H.R. 4718, A Bill To Modify And Make Permanent Bonus Depreciation
JCX-56-14 (May 27, 2014)
Description Of H.R. 4691, A Bill To Modify The Tax Rate For Excise Tax On Investment Income Of Private Foundations
JCX-55-14 (May 27, 2014)
Description Of H.R. 4619, A Bill To Make Permanent The Rule Allowing Certain Tax-Free Distributions From Individual Retirement Accounts For Charitable Purposes
JCX-54-14 (May 27, 2014)
Description Of H.R. 3134, The “Charitable Giving Extension Act”
JCX-53-14 (May 27, 2014)
Description Of H.R.2807, “The Conservation Easement Incentive Act of 2013”
JCX-52-14 (May 22, 2014)
Disclosure Report for Public Inspection Pursuant to Internal Revenue Code Section 6103(p)(3)(C) for Calendar Year 2013
JCX-51-14 (May 15, 2014)
Estimated Budget Effects Of An Amendment In The Nature Of A Substitute To H.R. 3474, The "Expiring Provisions Improvement, Reform, And Efficiency ('Expire') Act Of 2014," Scheduled For Consideration By The Senate
JCX-50-14 (May 08, 2014)
Estimated Revenue Effects of H.R. 4438, The "American Research And Competitiveness Act Of 2014," Scheduled For Consideration By The House Of Representatives On May 8, 2014
JCX-49-14 (May 05, 2014)
Overview Of Selected Tax Provisions Relating To The Financing Of Surface Transportation Infrastructure
JCX-48-14 (April 28, 2014)
Description Of An Amendment In The Nature Of A Substitute To The Provisions Of H.R. 4464
JCX-47-14 (April 28, 2014)
Description Of An Amendment In The Nature Of A Substitute To The Provisions Of H.R. 4457, The "America's Small Business Tax Relief Act Of 2014"
JCX-46-14 (April 28, 2014)
Description Of An Amendment In The Nature Of A Substitute To The Provisions Of H.R. 4454
JCX-45-14 (April 28, 2014)
Description Of An Amendment In The Nature Of A Substitute To The Provisions Of H.R. 4453
JCX-44-14 (April 28, 2014)
Description Of An Amendment In The Nature Of A Substitute To The Provisions Of H.R. 4438, The "American Research And Competitiveness Act Of 2014"
JCX-43-14 (April 28, 2014)
Description Of An Amendment In The Nature Of A Substitute To The Provisions Of H.R. 4429
JCX-42-14 (April 25, 2014)
Description Of H.R. 4464, A Bill To Make Permanent The Look-Through Treatment Of Payments Between Related Controlled Foreign Corporations
JCX-41-14 (April 25, 2014)
Description Of H.R. 4457, The “America’s Small Business Tax Relief Act of 2014”
JCX-40-14 (April 25, 2014)
Description Of H.R. 4454, A Bill To Make Permanent Certain Rules Regarding Basis Adjustments To Stock Of S Corporations Making Charitable Contributions Of Property
JCX-39-14 (April 25, 2014)
Description Of H.R. 4453, A Bill To Make Permanent The Reduced Recognition Period For Built-In Gains Of S Corporations
JCX-38-14 (April 25, 2014)
Description Of H.R. 4438, The “American Research And Competitiveness Act of 2014”
JCX-37-14 (April 25, 2014)
Description Of H.R. 4429, A Bill To Permanently Extend The Subpart F Exemption For Active Financing Income
JCX-36-14 (April 15, 2014)
Estimated Budget Effects Of The Revenue Provisions Contained In The President's Fiscal Year 2015 Budget Proposal
PR01-14 (April 14, 2014)
Senator Ron Wyden of Oregon was elected Chairman of the Joint Committee on Taxation for the remainder of the second session of the 113th Congress.
JCX-35-14 (April 04, 2014)
Description Of Expiring Business-Related Tax Provisions Made Permanent Or Extended Under The “Tax Reform Act of 2014,” A Discussion Draft Of The Chairman Of The House Committee On Ways And Means To Reform The Internal Revenue Code
JCX-34-14 (April 04, 2014)
Present Law And Background Related To The Regulation Of Conduct Of Paid Tax Return Preparers
JCX-33-14 (April 03, 2014)
Description Of The Chairman’s Modification To Tax Deadwood
JCX-32-14 (April 03, 2014)
Estimated Revenue Effects Of The Chairman’s Modification To The “Expiring Provisions Improvement Reform And Efficiency Act Of 2014,” Scheduled For Markup By The Committee On Finance On April ...
JCX-31-14 (April 03, 2014)
Description Of The Chairman’s Modification To The “Expiring Provisions Improvement Reform And Efficiency (Expire) Act”
JCX-30-14 (April 02, 2014)
Estimated Budget Effects of H.R. 2575, The “Save American Workers Act of 2014”, Scheduled For Consideration By House Of Representatives On April, 2,2014
JCX-29-14 (April 01, 2014)
Description Of The Chairman’s Mark Of Tax Deadwood Provisions
JCX-28-14 (April 01, 2014)
Description Of The Chairman’s Mark Of Tax Technical Corrections
JCX-27-14 (April 01, 2014)
Estimated Revenue Effects Of The Chairman’s Mark Of The “Expiring Provisions Improvement Reform And Efficiency Act of 2014” Scheduled For Markup By The Committee On Finance On April 3, 2014
JCX-26-14 (April 01, 2014)
Description Of The Chairman’s Mark Of The “Expiring Provisions Improvement Reform And Efficiency (Expire) Act”
JCX-25-14 (March 28, 2014)
OVERVIEW OF THE FEDERAL TAX SYSTEM AS IN EFFECT FOR 2014
JCX-24-14 (March 24, 2014)
ESTIMATED BUDGET EFFECTS OF H.R. 4275, THE "COOPERATIVE AND SMALL EMPLOYER CHARITY PENSION FLEXIBILITY ACT," SCHEDULED FOR CONSIDERATION BY THE HOUSE OF REPRESENTATIVES ON MARCH 24, 2014
JCX-23-14 (March 24, 2014)
ESTIMATED BUDGET EFFECTS OF H.R. 3771, THE "PHILIPPINES CHARITABLE GIVING ASSISTANCE ACT," SCHEDULED FOR CONSIDERATION BY THE HOUSE OF REPRESENTATIVES ON MARCH 24, 2014
JCX-22-14 (February 26, 2014)
MACROECONOMIC ANALYSIS OF THE “TAX REFORM ACT OF 2014”
JCX-21-14 (February 26, 2014)
DISTRIBUTIONAL EFFECTS OF THE "TAX REFORM ACT OF 2014"
JCX-20-14 (February 26, 2014)
ESTIMATED REVENUE EFFECTS OF THE "TAX REFORM ACT OF 2014"
JCX-19-14 (February 26, 2014)
TECHNICAL EXPLANATION OF THE TAX REFORM ACT OF 2014, A DISCUSSION DRAFT OF THE CHAIRMAN OF THE HOUSE COMMITTEE ON WAYS AND MEANS TO REFORM THE INTERNAL REVENUE CODE: TITLE VIII - DEADWOOD AND TECHNICAL PROVISIONS
JCX-18-14 (February 26, 2014)
TECHNICAL EXPLANATION OF THE TAX REFORM ACT OF 2014, A DISCUSSION DRAFT OF THE CHAIRMAN OF THE HOUSE COMMITTEE ON WAYS AND MEANS TO REFORM THE INTERNAL REVENUE CODE: TITLE VII - EXCISE TAXES
JCX-17-14 (February 26, 2014)
TECHNICAL EXPLANATION OF THE TAX REFORM ACT OF 2014, A DISCUSSION DRAFT OF THE CHAIRMAN OF THE HOUSE COMMITTEE ON WAYS AND MEANS TO REFORM THE INTERNAL REVENUE CODE: TITLE VI - TAX ADMINISTRATION AND COMPLIANCE
JCX-16-14 (February 26, 2014)
TECHNICAL EXPLANATION OF THE TAX REFORM ACT OF 2014, A DISCUSSION DRAFT OF THE CHAIRMAN OF THE HOUSE COMMITTEE ON WAYS AND MEANS TO REFORM THE INTERNAL REVENUE CODE: TITLE V - TAX EXEMPT ENTITIES
JCX-15-14 (February 26, 2014)
TECHNICAL EXPLANATION OF THE TAX REFORM ACT OF 2014, A DISCUSSION DRAFT OF THE CHAIRMAN OF THE HOUSE COMMITTEE ON WAYS AND MEANS TO REFORM THE INTERNAL REVENUE CODE: TITLE IV - PARTICIPATION EXEMPTION SYSTEM FOR THE TAXATION OF FOREIGN INCOME
JCX-14-14 (February 26, 2014)
TECHNICAL EXPLANATION OF THE TAX REFORM ACT OF 2014, A DISCUSSION DRAFT OF THE CHAIRMAN OF THE HOUSE COMMITTEE ON WAYS AND MEANS TO REFORM THE INTERNAL REVENUE CODE: TITLE III - BUSINESS TAX REFORM
JCX-13-14 (February 26, 2014)
TECHNICAL EXPLANATION OF THE TAX REFORM ACT OF 2014, A DISCUSSION DRAFT OF THE CHAIRMAN OF THE HOUSE COMMITTEE ON WAYS AND MEANS TO REFORM THE INTERNAL REVENUE CODE: TITLE II - ALTERNATIVE MINIMUM TAX REPEAL
JCX-12-14 (February 26, 2014)
TECHNICAL EXPLANATION OF THE TAX REFORM ACT OF 2014, A DISCUSSION DRAFT OF THE CHAIRMAN OF THE HOUSE COMMITTEE ON WAYS AND MEANS TO REFORM THE INTERNAL REVENUE CODE: TITLE I - TAX REFORM FOR INDIVIDUALS
JCX-11-14 (February 26, 2014)
Testimony of the staff of the Joint Committee on Taxation before the Senate Commitee on Foreign Relations hearing on the proposed tax treaties...
JCX-10-14 (February 24, 2014)
Explanation Of Proposed Income Tax Treaty Between The United States And Chile
JCX-9-14 (February 21, 2014)
Explanation Of Proposed Protocol Amending The Multilateral Convention On Mutual Administrative Assistance In Tax Matters
JCX-8-14 (February 12, 2014)
New Income And Payroll Tax Offsets To Changes In Excise Tax Revenues For 2014-2024
JCX-7-14 (February 10, 2014)
Description Of An Amendment In The Nature Of A Substitute To The Provisions Of H.R. 3865, The “Stop Targeting Of Political Beliefs By The IRS Act Of 2014”
JCX-6-14 (February 10, 2014)
Description Of The Provisions Of H.R. 3865, The “Stop Targeting Of Political Beliefs By The IRS Act Of 2014”
JCX-5-14 (February 03, 2014)
Description Of An Amendment In The Nature Of A Substitute To The Provisions Of H.R. 3979, The “Protecting Volunteer Firefighters And Emergency Responders Act”
JCX-4-14 (February 03, 2014)
Description Of An Amendment In The Nature Of A Substitute To The Provisions Of H.R. 2575, The “Save American Workers Act of 2013”
JCX-3-14 (February 03, 2014)
Description Of The Provisions of H.R. 3979, The “Protecting Volunteer Firefighters And Emergency Responders Act”
JCX-2-14 (February 03, 2014)
Description Of The Provisions of H.R. 2575, The “Save American Workers Act of 2013”
JCX-1-14 (January 10, 2014)
List Of Expiring Federal Tax Provisions 2013-2024

 

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