United States Congress Joint Committee on Taxation
Revision as of 14:59, 29 November 2012 by Justin Haas
2011-2012 (112th Congress)
House of Representatives (5)
According to the official Congress website, the jurisdiction of the Joint Committee on Taxation includes the following:
- Investigate the operation and effects of internal revenue taxes and the administration of such taxes.
- Investigate measures and methods for the simplification of such taxes.
- Make reports to the House Committee on Ways and Means and the Senate Committee on Finance (or to the House and the Senate) on the results of such investigations and studies and to make recommendations.
- Review any proposed refund or credit of income or estate and gift taxes or certain other taxes set forth in Code section 6405 in excess of $2,000,000.
- Obtain and inspect tax returns and return information (as specified in sec. 6103(f)).
- Hold hearings, require attendance of witnesses and production of books, administer oaths, and take testimony.
- Procure printing and binding.
- Make necessary expenditures. In addition, section 8023 authorizes the Joint Committee (or the Chief of Staff), upon approval of the Chairman or Vice-Chairman, to secure tax returns, tax return information or data directly from the IRS or any other executive agency for the purpose of making investigations, reports, and studies relating to internal revenue tax matters, including investigations of the IRS's administration of the tax laws.
- Provide revenue estimates for all tax legislation considered by either the House or the Senate.
1625 Longworth House Office Building
Washington, D.C. 20515
Telephone: (202) 225‑3621