Joint Committee on Taxation
In the Revenue Act of 1926, the Senate Finance and House Ways and Means Committees established the Joint Committee on Taxation (“JCT”). The Joint Committee is overseen by the leadership of the two tax-writing committees—House Ways & Means and Senate Finance—and is staffed by nonpartisan career tax attorneys and economists. JCT staff provide revenue estimates for current tax laws and proposed legislation, and develop report language analyzing proposed tax legislation under consideration by the two committees. The Congressional Budget Office, in its projection of revenues and deficits, is required by the 1974 Budget Act to use JCT revenue estimates.
JCT: Overview of the Federal Tax System as in Effect for 2025
Distributional Effects of the Tax Provisions in OBBBA (7/29/2025)
JCT: Overview of the Federal Tax System as in Effect for 2024
JCT: Overview of the Federal Tax System as in Effect for 2023
JCT: General Explanation of Tax Legislation Enacted in the 116th Congress
JCT: General Explanation of Tax Legislation Enacted in the 115th Congress
JCT: General Explanation of Tax Legislation Enacted in the 113th Congress
JCT: General Explanation of Tax Legislation Enacted in the 112th Congress
JCT: General Explanation of Tax Legislation Enacted in the 111th Congress
JCT: General Explanation of Tax Legislation Enacted in the 110th Congress
JCT: “Bluebooks” Reviewing Tax Legislation 91st – 109th Congress