Joint Committee on Taxation

The Joint Committee on Taxation was established by the Revenue Act of 1926, to 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; and 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.

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