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The Joint Committee on Taxation is a nonpartisan committee of the United States Congress, originally established under the Revenue Act of 1926. The Joint Committee operates with an experienced professional staff of Ph.D economists, attorneys, and accountants, who assist Members of the majority and minority parties in both houses of Congress on tax legislation. (Citation: Joint Committee on Taxation, Congress of the United States).

This committee oversees  the tax legislation process including:

  • Drafting tax legislation histories,
  • Investigating various elements of the Federal tax system, 
  • Tax-related bills. 
  • and more
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Cfr T. 14 P. 200-1199         ; Code Of Federal Regulations(2022)
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