JCT Publications 2011

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JCX-59-11 (December 23, 2011)
The Income And Payroll Tax Offset To Changes In Excise Tax Revenues
JCX-58-11 (December 23, 2011)
The Revenue Provisions Contained In The ”Temporary Payroll Tax Cut Continuation Act Of 2011”
JCX-57-11 (December 23, 2011)
Estimated Revenue Effects Of The Revenue Provisions Contained In The “Temporary Payroll Tax Cut Continuation Act Of 2011”
JCX-56-11 (December 02, 2011)
Present Law And Issues Related To The Taxation Of Financial Instruments And Products
JCX-55-11 (October 14, 2011)
Present Law And Background Relating To The Federal Tax Treatment Of Charitable Contributions
JCX-54-11 (October 11, 2011)
Estimated Revenue Effects of H.R. 2576, to Amend the Internal Revenue Code of 1986 to Modify the Calculation of Modified Adjusted Gross Income for Purposes of Determining Eligibility for Certain Health Care-Related Programs, Scheduled for Markup by the Committee on Ways and Means on October 13, 2011
JCX-53-11 (October 11, 2011)
Description of H.R. 2576 to Amend the Internal Revenue Code of 1986 to Modify the Calculation of Modified Adjusted Gross Income for Purposes of Determining Eligibility for Certain Health Care-Related Programs
JCX-52-11 (October 11, 2011)
Estimated Revenue Effects of H.R. 674, to Amend the Internal Revenue Code of 1986 to Repeal the Imposition of Three-Percent Withholding on Certain Payments Made to Vendors by Government Entities, Scheduled for Markup by the Committee on Ways and Means on October 13, 2011
JCX-51-11 (October 11, 2011)
Description of H.R. 674 to Amend the Internal Revenue Code of 1986 to Repeal the Imposition of Three-Percent Withholding on Certain Payments Made to Vendors by Government Entities
JCX-50-11 (September 30, 2011)
Present Law, Data, And Analysis Relating To Tax Incentives For Homeownership
JCX-49-11 (September 22, 2011)
Testimony Of The Staff Of The Joint Committee On Taxation Before The Joint Select Committee On Deficit Reduction
JCX-48-11 (September 21, 2011)
Testimony Of The Staff Of The Joint Committee On Taxation Before The House Committee On Ways And Means Regarding Economic Modeling
JCX-47-11 (September 20, 2011)
Present Law And Analysis Of Energy-Related Tax Expenditures And Description Of The Revenue Provisions Contained In H.R. 1380, The New Alternative Transportation To Give Americans Solutions Act of 2011
JCX-46-11 (September 19, 2011)
Summary Of Economic Models And Estimating Practices Of The Staff Of The Joint Committee On Taxation
JCX-45-11 (September 16, 2011)
Tax Incentives For Research, Experimentation, And Innovation
JCX-44-11 (September 13, 2011)
Present Law And Background Relating To The Tax Treatment Of Retirement Savings
JCX-43-11 (September 12, 2011)
Federal Tax Treatment Of Individuals
JCX-42-11 (September 06, 2011)
Present Law And Issues In U.S. Taxation Of Cross-Border Income
PR03-11 (August 29, 2011)
The staff of the Joint Committee on Taxation today announces that it has posted to its website copies of most known JCT publications from 1926 through the present.
JCX-41-11 (July 11, 2011)
Present Law And Background Relating To Tax Treatment Of Business Debt
JCX-40-11 (July 11, 2011)
Present Law And Background Relating To Tax Treatment Of Household Debt
JCX-39-11 (July 06, 2011)
Description Of The Revenue Provisions In The Chairman’s Substitute “United States-Colombia Trade Agreement Implementation Act”
JCX-38-11 (July 06, 2011)
Description Of The Revenue Provisions In The Chairman’s Substitute “United States-Panama Trade Agreement Implementation Act”
JCX-37-11 (June 22, 2011)
Present Law And Background Related To U.S. Activities Of Foreign Persons
JCX-36-11 (June 21, 2011)
Description Of The Social Security Tax Base
JCS-3-11 (June 14, 2011)
Description Of Revenue Provisions Contained In The President’s Fiscal Year 2012 Budget Proposal
JCX-35-11 (June 07, 2011)
Testimony Of The Staff Of The Joint Committee On Taxation Before The Senate Committee On Foreign Relations Hearing On The Proposed Tax Treaty With Hungary And The Proposed Tax Protocols With Luxembourg And Switzerland
JCX-34-11 (June 01, 2011)
Present Law And Background Relating To Selected Business Income Tax Provisions
JCX-33-11 (May 20, 2011)
Background And Selected Issues Related To The U.S. International Tax System And Systems That Exempt Foreign Business Income
JCX-32-11 (May 20, 2011)
Explanation Of Proposed Income Tax Treaty Between The United States And Hungary
JCX-31-11 (May 20, 2011)
Explanation Of Proposed Protocol To The Income Tax Treaty Between The United States And Switzerland
JCX-30-11 (May 20, 2011)
Explanation Of Proposed Protocol To The Income Tax Treaty Between The United States And Luxembourg
JCX-29-11 (May 13, 2011)
Overview Of Selected Tax Provisions Relating To The Financing Of Infrastructure
JCX-28-11 (May 11, 2011)
Roundtable Discussion On Ideas For Reforming The U.S. Internal Revenue Code
JCX-27-11 (May 11, 2011)
Description Of Present Law And Select Proposals Relating To The Oil And Gas Industry
JCX-26-11 (May 05, 2011)
Disclosure Report For Public Inspection Pursuant To Internal Revenue Code Section 6103(p)(3)(C) For Calendar Year 2010
JCX-25-11 (April 12, 2011)
The Social Security Administration’s Role In Verifying Employment Eligibility: Background And Present Law Relating To Section 6103 And Employment Verification
PR02-11 (March 30, 2011)
Joint Committee on Taxation Chairman Dave Camp and Vice Chairman Max Baucus announce a meeting of the Joint Committee for a roundtable discussion on ideas for reforming the U.S. Internal Revenue Code with The Honorable James A. Baker III and The Honorable Richard “Dick” Gephardt.
JCX-24-11 (March 30, 2011)
Estimated Revenue Effects Of An Amendment In The Nature Of A Substitute To H.R. 1232, Scheduled For Markup By The Committee On Ways And Means On March 31, 2011
JCX-23-11 (March 30, 2011)
Description Of An Amendment In The Nature Of A Substitute To The Provisions Of H.R. 1232
JCX-22-11 (March 30, 2011)
Estimated Revenue Effects Of H.R. 1232, Scheduled For Markup By The Committee On Ways And Means On March 31, 2011
JCX-21-11 (March 30, 2011)
Description Of H.R. 1232
JCX-20-11 (March 23, 2011)
ERRATA – “General Explanation Of Tax Legislation Enacted In The 111th Congress”
JCX-19-11 (March 17, 2011)
Estimated Budget Effects Of The Revenue Provisions Contained In The President’s Fiscal Year 2012 Budget Proposal
JCX-18-11 (March 16, 2011)
Testimony Of The Staff Of The Joint Committee On Taxation Before The Subcommittee On Select Revenue Measures Of The House Committee On Ways And Means Hearing On H.R. 3, The “No Taxpayer Funding For Abortion Act,” As Reported By The House Committee On The Judiciary
JCS-2-11 (March 16, 2011)
General Explanation Of Tax Legislation Enacted In The 111th Congress (contains revisions referenced in JCX-20-11)
JCX-17-11 (March 11, 2011)
Estimated Revenue Effects Of H.R. 1034, The “Airport And Airway Trust Fund Financing Reauthorization Act Of 2011,” Scheduled For Markup By The Committee On Ways And Means On March 16, 2011
JCX-16-11 (March 11, 2011)
Description Of H.R. 1034, The “Airport And Airway Trust Fund Financing Reauthorization Act Of 2011”
PR01-11 (March 10, 2011)
Ways and Means Committee Chairman Dave Camp and Senate Finance Committee Chairman Max Baucus announce an organizational meeting for the Joint Committee on Taxation
JCX-15-11 (February 28, 2011)
Background Information On Tax Expenditure Analysis And Historical Survey Of Tax Expenditure Estimates
JCX-14-11 (February 16, 2011)
Estimated Revenue Effects Of The Chairman’s Amendment In The Nature Of A Substitute To H.R. 705, The “Comprehensive 1099 Taxpayer Protection And Repayment Of Exchange Subsidy Overpayments Act Of 2011,” Scheduled For Markup By The Committee On Ways And Means On February 17, 2011
JCX-13-11 (February 16, 2011)
Description Of An Amendment In The Nature Of A Substitute To The Provisions Of H.R. 705, The “Comprehensive 1099 Taxpayer Protection And Repayment Of Exchange Subsidy Overpayments Act Of 2011”
JCX-12-11 (February 16, 2011)
Estimated Revenue Effects Of The Chairman’s Amendment In The Nature Of A Substitute To H.R. 4, The “Comprehensive 1099 Taxpayer Protection And Repayment Of Exchange Subsidy Overpayments Act Of 2011,” Scheduled For Markup By The Committee On Ways And Means On February 17, 2011
JCX-11-11 (February 16, 2011)
Description Of An Amendment In The Nature Of A Substitute To The Provisions Of H.R. 4, The “Small Business Paperwork Mandate Elimination Act Of 2011”
JCX-10-11 (February 14, 2011)
Estimated Revenue Effects Of H.R. __, The “Comprehensive 1099 Taxpayer Protection And Repayment Of Exchange Subsidy Overpayments Act Of 2011,” Scheduled For Markup By The Committee On Ways And Means On February 17, 2011
JCX-9-11 (February 14, 2011)
Description Of H.R. __, The “Comprehensive 1099 Taxpayer Protection And Repayment Of Exchange Subsidy Overpayments Act Of 2011”
JCX-8-11 (February 14, 2011)
Estimated Revenue Effects Of H.R. 4, The “Small Business Paperwork Mandate Elimination Act Of 2011,” Scheduled For Markup By The Committee On Ways And Means On February 17, 2011
JCX-7-11 (February 14, 2011)
Description Of H.R. 4, The “Small Business Paperwork Mandate Elimination Act Of 2011”
JCX-6-11 (February 07, 2011)
Estimated Revenue Effects Of The Chairman’s Modification To The “Airport And Airway Trust Fund Reauthorization Act Of 2011,” Scheduled For Markup By The Senate Committee On Finance On February 8, 2011
JCX-5-11 (February 07, 2011)
Description Of The Chairman’s Modification To The Provisions In The “Airport And Airway Trust Fund Reauthorization Act Of 2011,” Scheduled For Markup By The Senate Committee On Finance On February 8, 2011
JCX-4-11 (February 04, 2011)
Revenue Effects Of The “Airport And Airway Trust Fund Reauthorization Act Of 2011,” Scheduled For Markup By The Senate Committee On Finance On February 8, 2011
JCX-3-11 (February 04, 2011)
Description Of The “Airport And Airway Trust Fund Reauthorization Act Of 2011”
JCX-2-11 (January 21, 2011)
List Of Expiring Federal Tax Provisions 2010-2020
JCS-1-11 (January 19, 2011)
Present Law And Background Information On Federal Excise Taxes
JCX-1-11 (January 18, 2011)
Present Law And Historical Overview Of The Federal Tax System

 

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