JCT Publications 2012
To order any of these publications, call (202) 225-2647 or send an e-mail to jctpublications@mail.house.gov. Please provide your name and address and specify the publication(s) desired by JCS or JCX number.
JCX-1-13 (January 01, 2013)
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Estimated Revenue Effects Of The Revenue Provisions Contained In An Amendment In The Nature Of A Substitute To H.R. 8, The “American Taxpayer Relief Act Of 2012,” As Passed By The Senate On January 1, 2013
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JCX-78-12 (December 19, 2012)
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Estimated Revenue Effects Of An Amendment To The Senate Amendment To H.J. RES. 66, The “Permanent Tax Relief For Families And Small Business Act Of 2012,” Scheduled For Consideration By The House Committee On Rules On December 19, 2012
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JCX-77-12 (December 19, 2012)
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Estimated Revenue Effects Of An Amendment To The Senate Amendment To H.J. RES. 66, The “Middle Class Tax Cut Act,” Scheduled For Consideration By The House Committee On Rules On December 19, 2012
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JCX-76-12 (November 09, 2012)
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Modeling The Federal Revenue Effects Of Changes In Estate And Gift Taxation
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JCX-75-12 (September 19, 2012)
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Estimated Revenue Effects Of H.R. 5912, As Amended, Scheduled For Consideration By The House Of Representatives On September 19, 2012
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JCX-74-12 (September 19, 2012)
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Estimated Revenue Effects Of H.R. 5044, The “Andrew P. Carpenter Tax Act , As Amended,” Scheduled For Consideration By The House Of Representatives On September 19, 2012
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JCX-73-12 (September 19, 2012)
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Estimated Revenue Effects Of H.R. 6410, The “Buffett Rule Act Of 2012,” Scheduled For Consideration By The House Of Representatives On September 19, 2012
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JCX-72-12 (September 14, 2012)
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Present Law And Background Information Related To The Taxation Of Capital Gains
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JCX-71-12 (August 29, 2012)
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Estimated Revenue Effects Of The Revenue Provisions Contained In The “Family and Business Tax Cut Certainty Act of 2012,” As Reported By The Senate Committee On Finance
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JCX-70-12 (August 02, 2012)
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Estimated Revenue Effects Of The Chairman’s Mark As Modified To The Provisions Of The “Family And Business Tax Cut Certainty Act Of 2012,” Scheduled For Mark Up By The Senate Committee On Finance On August 2, 2012
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JCX-69-12 (August 02, 2012)
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Description Of The Chairman’s Modification To The Proposals Of The “Family And Business Tax Cut Certainty Act Of 2012”
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JCX-68-12 (August 01, 2012)
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Estimated Revenue Effects Of The “Family And Business Tax Cut Certainty Act Of 2012”
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JCX-67-12 (August 01, 2012)
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Description Of The “Family And Business Tax Cut Certainty Act Of 2012”
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JCX-66-12 (July 27, 2012)
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Selected Issues Relating To Choice Of Business Entity
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JCX-65-12 (July 27, 2012)
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Estimated Revenue Effects Of S. 3412, The “Middle Class Tax Cut Act,” As Passed By The Senate On July 25, 2012
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JCX-64-12 (July 24, 2012)
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Estimated Revenue Effects Of H.R. 8, The “Job Protection And Recession Prevention Act Of 2012”
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JCX-63-12 (July 24, 2012)
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Technical Explanation Of H.R. 8, The “Job Protection And Recession Prevention Act Of 2012” Scheduled For Consideration By The House Of Representatives
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JCX-62-12 (July 23, 2012)
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Background And Present Law Relating To Tax Benefits For Education
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JCX-61-12 (July 17, 2012)
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Background And Present Law Relating To Manufacturing Activities Within The United States
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JCX-60-12 (July 16, 2012)
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The Federal Revenue Effects Of Tax-Exempt And Direct-Pay Tax Credit Bond Provisions
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JCX-59-12 (July 10, 2012)
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Estimated Revenue Effects Of S. 2237, The “Small Business Jobs And Tax Relief Act,” Scheduled For Consideration By The Senate On July 10, 2012
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JCX-58-12 (June 28, 2012)
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Estimated General Fund And Trust Fund Effects Of The Conference Agreement For The Revenue Provisions Contained In Division D Of MAP-21 (The “Highway Investment, Job Creation, And Economic Growth ...
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JCX-57-12R (June 28, 2012)
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Estimated Revenue Effects Of The Conference Agreement For The Revenue Provisions Contained In Division D Of MAP-21 (The “Highway Investment, Job Creation, And Economic Growth Act Of 2012”)
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JCS-2-12 (June 18, 2012)
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Description Of Revenue Provisions Contained In The President’s Fiscal Year 2013 Budget Proposal
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JCX-56-12 (June 15, 2012)
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New Evidence On The Tax Elasticity Of Capital Gains: A Joint Working Paper Of The Staff Of The Joint Committee On Taxation And The Congressional Budget Office
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JCX-55-12 (June 05, 2012)
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Estimated Revenue Effects Of H.R. 436, The “Health Care Cost Reduction Act Of 2012,” (Rules Committee Print 112-23) Scheduled For Consideration By The House Committee On Rules On June 6, 2012
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JCX-54-12 (May 30, 2012)
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Description Of An Amendment In The Nature Of A Substitute To The Provisions Of H.R. 1004, The “Medical FSA Improvement Act Of 2011”
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JCX-53-12 (May 30, 2012)
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Estimated Revenue Effects Of H.R. 5858, The “Health Savings Accounts Improvements Act Of 2012,” Scheduled For Markup By The Committee On Ways And Means On May 31, 2012
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JCX-52-12 (May 30, 2012)
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Description Of An Amendment In The Nature Of A Substitute To The Provisions Of H.R. 5858, “A Bill To Amend The Internal Revenue Code Of 1986 To Improve Health Savings Accounts, And For Other Purposes”
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JCX-51-12 (May 30, 2012)
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Description Of An Amendment In The Nature Of A Substitute To The Provisions Of H.R. 5842, The “Restoring Access To Medication Act”
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JCX-50-12 (May 30, 2012)
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Description Of An Amendment In The Nature Of A Substitute To The Provisions Of H.R. 436, The “Protect Medical Innovation Act Of 2011”
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JCX-49-12 (May 29, 2012)
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Description Of H.R. 1004, The “Medical FSA Improvement Act Of 2011”
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JCX-48-12 (May 29, 2012)
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Estimated Revenue Effects Of The Provisions Of H.R. 5858, A Bill To Amend The Internal Revenue Code Of 1986 To Improve Health Savings Accounts, And For Other Purposes, Scheduled For Markup By The Committee On Ways And Means On May 31, 2012
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JCX-47-12 (May 29, 2012)
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Description Of The Provisions Of H.R. 5858, A Bill To Amend The Internal Revenue Code Of 1986 To Improve Health Savings Accounts, And For Other Purposes
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JCX-46-12 (May 29, 2012)
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Description Of H.R. 5842, The “Restoring Access To Medication Act”
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JCX-45-12 (May 29, 2012)
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Description Of H.R. 436, The “Protect Medical Innovation Act Of 2011”
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JCX-44-12 (May 25, 2012)
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Comparison Of The Trust Fund And General Fund Effects Of The Revenue Provisions Contained In H.R. 4348, As Passed By The House Of Representatives, (The “Surface Transportation Extension Act Of 2012, Part II”) And As Amended By The Senate (The “Moving Ahead For Progress In The 21st Century Act” (MAP-21))
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JCX-43-12 (May 25, 2012)
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Comparison Of The Revenue Provisions Contained In H.R. 4348, As Passed By The House Of Representatives, (The “Surface Transportation Extension Act Of 2012, Part II”) And As Amended By The Senate (The “Moving Ahead For Progress In The 21st Century Act” (MAP-21))
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JCX-42-12 (May 25, 2012)
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Comparison Of Revenue Provisions Of H.R. 4348 As Passed By The House Of Representatives (The “Surface Transportation Extension Act Of 2012, Part II”) And As Amended By The Senate (The “Moving Ahead For Progress In The 21st Century Act” (MAP-21))
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JCX-41-12 (May 14, 2012)
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Federal Tax Law And Issues Related To The United States Territories
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JCX-40-12 (May 14, 2012)
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Overview Of Federal Tax Provisions And Analysis Of Selected Issues Relating To Native American Tribes And Their Members
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JCX-39-12 (April 25, 2012)
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Legislative Background Of Selected Federal Tax Provisions Scheduled To Expire In 2011 Or 2012
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JCX-38-12 (April 24, 2012)
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Disclosure Report For Public Inspection Pursuant To Internal Revenue Code Section 6103(p)(3)(C) For Calendar Year 2011
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JCX-37-12 (April 23, 2012)
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Present Law And Background Relating To The Tax Treatment Of The Cost Of Over-The-Counter Medicine As A Medical Care Expense
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JCX-36-12 (April 23, 2012)
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Present Law And Background Information Related To State And Local Government Finance
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JCX-35-12 (April 17, 2012)
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Description Of The Budget Reconciliation Legislative Recommendations Relating To Social Security Number Requirements For The Refundable Portion Of The Child Tax Credit
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JCX-34-12 (April 17, 2012)
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Description Of Budget Reconciliation Legislative Recommendations Relating To Federally-Subsidized Health Insurance Overpayments
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JCX-33-12 (April 16, 2012)
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Estimated Revenue Effects Of S. 2230, The “Paying A Fair Share Act Of 2012” Scheduled For Consideration By The Senate On April 16, 2012
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JCX-32-12 (April 13, 2012)
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Present Law And Background Relating To The Tax Treatment Of Retirement Savings
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JCX-31-12 (March 27, 2012)
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Description Of An Amendment In The Nature Of A Substitute To The Provisions Of H.R. 9, The “Small Business Tax Cut Act”
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JCX-30-12 (March 26, 2012)
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Description Of H.R. 9, The “Small Business Tax Cut Act”
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JCX-29-12 (March 23, 2012)
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Estimated Budget Effects Of S. 2204, The “Repeal Big Oil Tax Subsidies Act” Scheduled For Consideration On The Senate Floor On March 26, 2012
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JCX-28-12 (March 23, 2012)
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Present Law And Analysis of Energy-Related Tax Expenditures
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JCX-27-12 (March 14, 2012)
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Estimated Budget Effects Of The Revenue Provisions Contained In the President’s Fiscal Year 2013 Budget Proposal
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JCX-26-12 (March 14, 2012)
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Estimated General Fund And Trust Fund Effects Of The Revenue Provisions Contained In S. 1813, As Amended, The "Highway Investment, Job Creation, And Economic Growth Act Of 2012"
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JCX-25-12 (March 14, 2012)
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Estimated Revenue Effects Of The Revenue Provisions Contained In S. 1813, As Amended, The "Highway Investment, Job Creation, And Economic Growth Act Of 2012"
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JCX-24-12 (March 07, 2012)
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ERRATA FOR JCX-20-12 “Selected Issues Relating To Choice of Business Entity”
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JCX-23-12 (March 06, 2012)
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New Income And Payroll Tax Offsets To Changes In Excise Tax Revenues For 2012-2022
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JCX-22-12 (March 06, 2012)
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Estimated General Fund And Trust Fund Effects Of The Revenue Provisions Of The “Highway Investment, Job Creation, And Economic Growth Act Of 2012,” As Contained In Senate Amendment 1761, And Scheduled For Consideration On The Senate Floor
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JCX-21-12 (March 06, 2012)
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Estimated Revenue Effects Of The Revenue Provisions Of The “Highway Investment, Job Creation, And Economic Growth Act Of 2012,” As Contained In Senate Amendment 1761, And Scheduled For Consideration On The Senate Floor
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JCX-20-12 (March 05, 2012)
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Selected Issues Relating To Choice Of Business Entity
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JCX-19-12 (February 27, 2012)
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Background And Present Law Relating To Cost Recovery And Domestic Production Activities
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JCX-18-12 (February 24, 2012)
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Overview Of The Federal Tax System As In Effect For 2012
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JCX-17-12 (February 16, 2012)
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Estimated Revenue Effects Of The Revenue Provisions Contained In The Conference Agreement For H.R. 3630, The “Middle Class Tax Relief And Job Creation Act Of 2012”
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JCX-16-12 (February 08, 2012)
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Estimated Revenue Effects Of The Revenue Provisions Contained In S. ___, The “Highway Investment, Job Creation And Economic Growth Act Of 2012,” As Ordered Reported By The Committee On Finance On February 7, 2012
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JCX-15-12 (February 08, 2012)
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Overview Of The Definition Of Income Used By The Staff Of The Joint Committee On Taxation In Distributional Analyses
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JCX-14-12 (February 07, 2012)
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Estimated General Fund And Trust Fund Effects Of The Revenue Provisions Contained In The Chairman’s Modification To S.___, The “Highway Investment, Job Creation And Economic Growth Act Of 2012,” Scheduled For Markup By The Committee On Finance On February 7, 2012
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JCX-13-12 (February 07, 2012)
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Present Law And Background Relating To The Interaction Of Federal Income Tax Rules And Financial Accounting Rules
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JCX-12-12 (February 07, 2012)
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Estimated Revenue Effects Of The Revenue Provisions Contained In The Chairman’s Modification To S.___, The “Highway Investment, Job Creation And Economic Growth Act Of 2012,” Scheduled For Markup By The Committee On Finance on February 7, 2012
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JCX-11-12 (February 07, 2012)
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Description Of The Chairman’s Modification To The Proposals Of The “Highway Investment, Job Creation And Economic Growth Act Of 2012”
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JCX-10-12 (February 03, 2012)
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Estimated Revenue Effects Of The Revenue Provisions Contained In The Chairman’s Mark Of S.___, The “Highway Investment, Job Creation And Economic Growth Act Of 2012,” Scheduled For Markup By The Committee On Finance on February 7, 2012
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JCX-9-12 (February 03, 2012)
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Description Of The Chairman’s Mark Of S.___, The “Highway Investment, Job Creation And Economic Growth Act Of 2012”
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JCX-8-12 (February 02, 2012)
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Estimated Revenue Effects Of The Revenue Provisions Contained In H.R. 3864, The “American Energy And Infrastructure Jobs Financing Act Of 2012,” Scheduled For Markup By The Committee On Ways And Means on February 3, 2012
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JCX-7-12 (February 02, 2012)
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Description Of H.R. 3864, The American Energy And Infrastructure Jobs Financing Act Of 2012
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JCX-6-12 (January 27, 2012)
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Legislative Background Of Expiring Federal Tax Provisions 2011-2022
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JCX-5-12 (January 27, 2012)
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Description Of Select Provisions Related To The Harbor Maintenance Tax And Trust Fund, And Certain Controlled Foreign Corporation Base Company Shipping Income Provisions
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JCS-1-12 (January 17, 2012)
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Estimates Of Federal Tax Expenditures For Fiscal Years 2011-2015
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JCX-4-12 (January 13, 2012)
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Description Of H.R. 1173, The “Fiscal Responsibility And Retirement Security Act Of 2011”
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JCX-3-12 (January 11, 2012)
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Comparison Of The Estimated Revenue Effects Of The Revenue Provisions Contained In H.R. 3630, As Passed By The House Of Representatives And Amended By The Senate
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JCX-2-12 (January 11, 2012)
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Comparison Of Revenue Provisions Of H.R. 3630 As Passed By The House (“Middle Class Tax Relief And Job Creation Act Of 2011”) And As Amended By The Senate (“Temporary Payroll Tax Cut Continuation Act Of 2011”)
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JCX-1-12 (January 06, 2012)
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List Of Expiring Federal Tax Provisions 2011-2022
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