[Congressional Record (Bound Edition), Volume 156 (2010), Part 4]
[Senate]
[Page 5267]
[From the U.S. Government Publishing Office, www.gpo.gov]




          JOINT COMMITTEE ON TAXATION HEALTH CARE EXPLANATION

  Mr. BAUCUS. Madam President, I want colleagues and those who read the 
Record to know that the nonpartisan Joint Committee on Taxation has 
made available to the public a technical explanation of the revenue 
provisions of the Health and Education Reconciliation Act, as amended, 
in combination with the Patient Protection and Affordable Care Act. 
This technical explanation provides information on the committees' 
understanding and legislative intent behind those provisions. It is 
available on the Joint Committee's Web site at www.jct.gov under the 
title ``Technical Explanation of the Revenue Provisions of the 
`Reconciliation Act of 2010,' as Amended, in Combination with the 
`Patient Protection and Affordable Care Act,''' and is listed as 
document number JCX--18--10.

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