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HISTORY AND ROLE OF THE JOINT COMMITTEE

IN THE LEGISLATIVE PROCESS

TABLE OF CONTENTS

Introduction

I. Statutory Basis for the Joint Committee on Taxation

II. How the Joint Committee Fulfills its Statutory Mandate

III. Joint Committee Role in the Tax Legislative Process

IV. Joint Committee Revenue Estimation Process

V. Joint Committee Statutory Refund Review

VI. Other Services of the Joint Committee

VII. Educational and Career Background of the Joint Committee Professional Staff

Bibliography

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INTRODUCTION

In 1924, Senator James Couzens (Michigan) introduced a resolution in the Senate for the creation of

a Select Committee to investigate the Bureau of Internal Revenue. At the time, there were reports of

inefficiency and waste in the Bureau and allegations that the method of making refunds created the

opportunity for fraud. One of the issues investigated by the Select Committee was the valuation of

oil properties. The Committee found that there appeared to be no system, no adherence to principle,

and a total absence of competent supervision in the determination of oil property values.

In 1925, after making public charges that millions of tax dollars were being lost through the

favorable treatment of large corporations by the Bureau, Senator Couzens was notified by the Bureau

that he owed more than $10 million in back taxes. Then Treasury Secretary Andrew Mellon was

believed to be personally responsible for the retaliation against Senator Couzens. At the time,

Treasury Secretary Mellon was the principal owner of Gulf Oil, which had benefited from rulings

specifically criticized by Senator Couzens.

The investigations by the Senate Select Committee led, in the Revenue Act of 1926, to the creation

of the Joint Committee on Internal Revenue Taxation. The select committee emphasized

the need for the institution of a procedure by which the Congress could be better advised

as to the systems and methods employed in the administration of the internal revenue

laws with a view to the needs for legislation in the future, simplification and

clarification of administration, and generally a closer understanding of the detailed

problems with which both the taxpayer and the Bureau of Internal Revenue are

confronted. It is more properly the function of the Senate Finance Committee and the

House Ways and Means Committee, jointly, to engage in such an activity.(2)

As originally conceived by the House, a temporary "Joint Commission on Taxation" was to be

created to "investigate and report upon the operation, effects, and administration of the Federal

system of income and other internal revenue taxes and upon any proposals or measures which in the

judgment of the Commission may be employed to simplify or improve the operation or

administration of such systems of taxes.....".(1)

The Senate expanded significantly the functions contemplated by the House and transformed the

proposed Joint Commission to a Joint Committee with a permanent staff. The Senate version was

incorporated into the Revenue Act of 1926 and the Joint Committee was created.(3)

The first Chief of Staff of the Joint Committee on Internal Revenue Taxation was L.H. Parker, who

had been the chief investigator on Senator Couzens' Select Senate Committee. The Revenue Act of

1926 required the Joint Committee on Internal Revenue Taxation to publish from time to time for

public examination and analysis proposed measures and methods for the simplification of internal

revenue taxes and required the Joint Committee to provide a written report to the House and Senate

by December 31, 1927, with such recommendations as it deemed advisable. The Joint Committee

published its initial report on November 15, 1927, and made various recommendations to simplify

the Federal tax system, including a recommendation for the restructuring of the Federal income tax

title.

In the Revenue Act of 1928, the Joint Committee's authority was extended to the review of all

refunds or credits of any income, war-profits, excess-profits, or estate or gift tax in excess of

$75,000. In addition, the Act required the Joint Committee to make an annual report to the Congress

with respect to such refunds and credits, including the names of all persons and corporations to

whom amounts are credited or payments are made, together with the amounts credit or paid to each.

Since 1928, the threshold for review of large tax refunds has been increased from $75,000 to $2

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million in various steps and the taxes to which such review applies has been expanded. Other than

that, the Joint Committee's responsibilities under the Internal Revenue Code have remained

essentially unchanged since 1928.

While the statutory mandate of the Joint Committee has not changed significantly, however, the tax

legislative process has. Consequently, the responsibilities of the Joint Committee staff have

expanded considerably. Today, the Joint Committee staff play an integral role in every stage of the

tax legislative process. The following material contains a detailed description of that role and the

staff that performs it.

Specifically, Part I sets out the Joint Committee's statutory mandate. Part II describes the unique

features of the Joint Committee and its staff that enable it to carry out that statutory mandate. Part III

reviews the role of the Joint Committee in the tax legislative process. Part IV recounts the revenue

estimating functions of the Joint Committee. The statutory refund review responsibilities of the Joint

Committee are explained in Part V. Other important functions performed by the Joint Committee are

mentioned in Part VI. Part VII contains a summary of the educational and career backgrounds of the

Joint Committee professional staff and lists the chiefs of staff of the Joint Committee. In addition, a

selected bibliography on the tax legislative process is included.

1. Revenue Act of 1926, House Report 1, 69th Cong., 1st Sess. (1925).

2. Revenue Act of 1926, Senate Report 52, 69th Cong., 1st Sess. (1926) (emphasis added).

3. Revenue Act of 1926, House Report 356 (Conference Report), 69th Cong., 1st Sess.(1926);

Revenue Act of 1926, Public--No. 20--69th Congress (44 Stat. 127).

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I. STATUTORY BASIS FOR THE JOINT COMMITTEE ON TAXATION

The Joint Committee is established under the Internal Revenue Code of 1986.(1) The Joint

Committee is composed of 10 Members: 5 Members from the Senate Committee on Finance (3

majority and 2 minority) and 5 Members from the House Committee on Ways and Means (3

majority and 2 minority).

The statutorily prescribed duties of the Joint Committee are to: (1) investigate the operation and

effects of internal revenue taxes and the administration of such taxes; (2) investigate measures and

methods for the simplification of such taxes; (3) 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;(2) and (4) 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.(3)

Under Code section 8021, the Joint Committee is empowered to: (1) obtain and inspect tax returns

and return information (as specified in sec. 6103(f)); (2) hold hearings, require attendance of

witnesses and production of books, administer oaths, and take testimony; (3) procure printing and

binding; and (4) 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 Internal Revenue Service or any other

executive agency for the purpose of making investigations, reports, and studies relating to internal

revenue tax matters, including investigations of the Internal Revenue Service's administration of the

tax laws.

In addition to these functions that are specified in the Internal Revenue Code, the Congressional

Budget Act of 1974(4) requires the Joint Committee to provide revenue estimates for all tax

legislation considered by either the House or the Senate. Such estimates are the official

Congressional estimates for reported tax legislation.(5)

1. Sections 8001-8005 and 8021-8023 of the Internal Revenue Code of 1986, and predecessor

sections of the Internal Revenue Code of 1954, the Internal Revenue Code of 1939, and preceding

Revenue Acts back to the Revenue Act of 1926. These legislatively prescribed duties are essentially

unchanged since the Revenue Act of 1926.

2. Section 8022 of the Internal Revenue Code of 1986.

3. Section 6405 of the Internal Revenue Code of 1986.

4. Section 201(g), as amended by the Balanced Budget and Emergency Deficit Control Act of 1985

(Gramm-Rudman-Hollings), P.L. 99-177, 99 Stat. 1037.

5. Id.

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II. HOW THE JOINT COMMITTEE FULFILLS ITS STATUTORY MANDATE

A. Overview

The Joint Committee is closely involved in every aspect of the tax legislative process. Among other

things, the Joint Committee staff (1) prepare hearing pamphlets, committee reports, and conference

reports (statements of managers), (2) assist the office of legislative counsel in the drafting of

statutory language, (3) assist Members of Congress with the development and analysis of legislative

proposals, (4) assist Members of Congress in addressing constituent issues and problems, (5) prepare

revenue estimates of all revenue legislation considered by the Congress, (6) review proposed large

income tax refunds, and (7) initiate investigations of various aspects of the Federal tax system. These

staff activities are described in greater detail below.

The role of the Joint Committee in the legislative process has expanded as the complexity of the

Federal tax system has increased. Members of Congress, particularly Members of the tax-writing

committees, have increasingly relied on the nonpartisan, technical expertise of the Joint Committee

staff to assist them in making objective and informed decisions with respect to proposed revenue

legislation.

B. Specific Characteristics of the Joint Committee

There are four distinct characteristics of the Joint Committee that, together, create its unique

contribution to tax legislation.

1. Nonpartisan

The two tax-writing committees, other committees with concerns regarding taxation, individual

Members of Congress, and committee and Member staffs rely on the Joint Committee staff to

provide objective and confidential technical analysis and assistance on tax legislation.

The Joint Committee staff does not operate either as a majority staff or as a minority staff. It does not

have the duty of representing one particular point of view on an issue. Consequently, it is able to

examine critically tax policy in all its aspects. It can take a long-range view, without having to focus

on the day-to-day exigencies of the legislative process. For example, the Joint Committee staff has

undertaken studies to update and simplify particular aspects of the tax law, even where there was no

short-term pressure for legislation.

2. Joint

The Joint Committee provides vital continuity from the beginning to the end of the tax legislative

process. This continuity minimizes the necessity of "reinventing the wheel" as proposals move

through the various stages of the tax legislative process. This continuity also ensures that proposals

are consistently evaluated throughout the tax legislative process from the perspectives of tax policy,

technical accuracy, administrative feasibility, and revenue impact.

This continuity is particularly valuable during conference, after both the House and Senate have

passed their own versions of tax bills. There are often significant differences between the Housepassed and Senate-passed versions of major tax legislation. The Joint Committee staff are, however,

intimately familiar with both versions and therefore provide crucial assistance to the conferees in

reaching workable compromises. The Joint Committee staff's involvement at every prior stage of the

legislative process facilitates the identification of possible compromise proposals and the technical

resolution of proposed compromises. This function of the Joint Committee staff complements, but

does not duplicate, the work of the tax staffs of the tax-writing committees.

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3. Solely tax

The desire of the Congress to exert comprehensive control over tax legislation has created the need

for an extraordinarily high level of technical expertise, including such specialized topics as

international taxation, pensions, insurance, trusts and estates, tax administration, tax-exempt bonds,

excise taxes, and mergers and acquisitions. The types of objective analysis for which this expertise is

needed include legal analysis of the operation of present law as well as proposed changes,

predictions as to the behavioral responses of affected taxpayers, economic analysis of the effects of

tax proposals on both the aggregate economy and specific sectors, and revenue estimates.

The complexity of the tax laws places a high premium on objective technical advice. Because the

Joint Committee is devoted solely to tax issues, its focus on fulfilling its statutory mandate is

undiluted by the need to respond to other legislative pressures. The Joint Committee staff is large

enough to respond to the needs of the tax writing committees, but is also small enough that it can

respond quickly to the exigencies of the tax legislative process.

4. Independent

Because of the importance of tax legislation and its wide impact on large numbers of businesses and

individuals, the Congress has historically insisted on special independence from the executive branch

when writing tax laws. Separation of powers considerations reinforce the need for independent

congressional expertise in all events. The members of the party that does not occupy the White

House need a source of independent tax analysis and advice. Also, the Congressional tax committees

need a source of independent, nonpartisan technical tax advice even when the party controlling the

Congress (House and/or Senate) is the same as that controlling the Executive Branch.

One manifestation of independence is the extensive Congressional analysis of revenue proposals

submitted by the Administration. At the technical level, tax legislative language and the

accompanying committee reports typically are drafted in great detail, leaving correspondingly less

room for interpretation by both the IRS and the courts. Access to an objective source of analysis and

assistance in formulating legislation permits the Congress to retain independence from the tax

expertise of the executive branch.

Moreover, the independence and neutrality of the Joint Committee staff serve to facilitate exchanges

of information with the IRS, Treasury, and other government agencies, with interest groups and their

representatives, and with taxpayers generally. Through access to the Joint Committee staff, taxpayers

are assured a professional review of their suggestions or complaints about tax proposals. Public

confidence in the independence of the Joint Committee staff is important in adding credibility to the

information it provides Congress relevant to the formulation of legislation.

As one dramatic illustration of the benefits of the Joint Committee's independence, consider the Joint

Committee's examination of President Nixon's 1969-1972 income tax returns. In December 1973,

President Nixon requested that the Joint Committee review certain transactions as reported on those

returns (which he released to the public), in light of what he called possible "continuing public

questioning" of their proper tax treatment. In recognition of the objective nature of analysis

conducted by the Joint Committee, President Nixon requested that the Joint Committee determine

whether, in its judgment, certain items had been correctly reported; the President stated that he would

pay the IRS any additional tax liability which might be determined to be due. President Nixon stated

that the Joint Committee study would "resolve these issues to the full satisfaction of the American

people."(1)

After an exhaustive study by its staff, including extensive review of documents and interviews with

some 30 involved individuals, the Joint Committee published a 210-page staff report concluding that

additional tax liabilities totalling more than $440,000 were due for the years 1969-1972. At the time

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the report was issued, both the Senate and House tax-writing committees had Democratic majorities.

If a report finding substantial tax deficiencies due from President Nixon had been issued by

committees controlled by members of the opposing political party, no matter how scrupulously such

committees had sought to be evenhanded, there might have been a public perception that political

considerations had in some way influenced the findings. The existence of the Joint Committee, with

a nonpartisan, professional staff carrying out its functions under the supervision of Members from

both bodies and both parties, assured the public (as President Nixon stated) that there would be a fair

and comprehensive analysis of the issues.

C. Conclusion

The Joint Committee today continues to carry out its legislative mandate professionally and

effectively. The authors of "Renewing Congress," a report issued in 1993 by the Renewing Congress

Project of the American Enterprise Institute and the Brookings Institution, state that the traditions of

"non-partisan, career professionalism that are still typified today by the staff of the Joint Committee

on Taxation" are, in their view, "eroding" elsewhere in the Congress.(2)

1. The Joint Committee on Internal Revenue Taxation, Examination of President Nixon's Tax

Returns for 1969 through 1972 (JCS-9-74), April 3, 1974, page 1.

2. Mann, Thomas and Ornstein, Norman. A First Report of the Renewing Congress Project.

Brookings Institution and AEI, 1993, at page 69.

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III. JOINT COMMITTEE ROLE IN THE TAX LEGISLATIVE PROCESS

The Joint Committee staff are closely involved in every stage of the tax legislative process. This part

describes the typical tax legislative cycle.

Committee hearings

Early in the legislative process, both the House Ways and Means Committee and the Senate Finance

Committee hold hearings on tax legislative proposals. The Joint Committee staff generally prepare a

hearing pamphlet examining the issues to be addressed. The hearing pamphlets typically describe

present law and the proposal that is the subject of the hearing. The pamphlets also often provide an

in-depth legal and economic analysis of the issue being considered. These pamphlets vary in length

from a few pages to over one hundred pages. The staff also prepare several pamphlets every year that

are not for specific hearings, such as the Tax Expenditures pamphlet (which the staff produce

pursuant to the requirements of the 1974 Budget Act) and a pamphlet listing all current Federal

excise taxes.

Joint Committee staff members are present at hearings to answer questions that Members, their

staffs, and committee staffs may have. The staff also frequently brief Members and their staffs on

issues that could arise during the hearing and assist in the formulation of questions for Members to

ask witnesses testifying before the committee.

Preparation of bills

The Joint Committee staff assist all Members in preparing bills for introduction. This assistance

includes development and analysis of proposals, assistance in preparation of a statutory draft, and

preparation of a description of the bill. This description may be either a technical explanation or a

brief description for the general public (or both). This assistance typically involves meetings with the

Member or the Member's staff, as well as constituents and others. Some of these bills form the basis

for proposals included in tax bills, while others do not proceed further through the legislative

process.

Preparation for Ways and Means Committee markup

The Joint Committee staff work very closely with the Chairman of the Ways and Means Committee

and his staff in preparing for committee markup of tax legislation. The Joint Committee staff, along

with the committee staff, help develop proposals and statutory language for potential inclusion in a

Chairman's Mark (the proposal put forward by the Chairman in recent years for committee

consideration at the start of the markup process). The Joint Committee staff help analyze the

arguments for and against the proposals, as well as help to design proposals that meet the specific

policy, technical, and revenue goals of the Chairman. The Joint Committee staff also prepare revenue

analyses of the proposals for markup.

The Joint Committee staff assist the minority committee Members and their staff, upon their request,

in the preparation of markup alternatives. This assistance can range from the preparation of a

complete alternative package to the preparation of specific amendments in discrete areas. The Joint

Committee staff also provide these services for individual Members of both the majority and

minority parties.

As decisions are made about proposals for markup, the Joint Committee staff prepare writeups

describing the proposals and their effects on present law. The Joint Committee staff also prepare a

revenue analysis for each of the proposals, as well as a revenue table reflecting all the proposals in a

particular markup package. The Joint Committee staff often produce distributional analyses of the

effects of major legislative proposals.

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Ways and Means Committee markup

When the committee begins markup, the Chief of Staff of the Joint Committee sits at the witness

table and describes the legislative proposal before the committee. In addition, the Chief of Staff

answers questions from the Members relating to the proposed legislation. As amendments are raised

by other Members, the Chief of Staff frequently describes the amendments and answers questions

about the amendments from other Members. The Joint Committee staff may also answer questions

about the tax policy and administrative aspects of proposals under consideration. As amendments are

adopted in markup, the Joint Committee staff analyze the revenue impact of those amendments, and

keep a running total of the revenue effects of the committee's actions.

While markup is in progress, members of the Joint Committee staff meet with committee staff and

legislative counsel attorneys to help draft the statutory language for any amendments to the

Chairman's mark. The Joint Committee staff have the primary responsibility for writing the

legislative explanation that will accompany the committee's legislation. At the conclusion of markup,

the Joint Committee staff compile comments that have been received from the committee's staff on

the draft of the legislative explanation and produce the final version of the committee report. Often

this must be done in a very short time period. In addition, the Joint Committee staff prepare the final

revenue table reflecting all decisions made by the committee. The committee report and statutory

language are then filed on the House floor. In addition, the Joint Committee staff assist the

committee's staff in their preparation of (1) talking points for the Chairman to use in explaining the

committee's action, (2) a summary of the committee's action for members of the news media, and (3)

any materials that may be necessary for the Rules Committee or the House floor.

Simultaneously, the Joint Committee staff assist Members of the minority (upon their request) in

preparing amendments to the committee's bill for consideration by either the Rules Committee or the

floor.

When tax legislation is considered on the floor, the Joint Committee staff are available to answer

questions about the content of the committee's bill and possible amendments.

Senate Finance Committee markup

Markup in the Senate Finance Committee is similar to markup in the Ways and Means Committee,

with two principal exceptions. First, the Finance Committee generally uses a Joint Committee staffprepared description of the House-passed bill as its starting point. Second, Finance Committee

procedure typically allows the consideration of a large number of amendments. Consequently, the

Joint Committee staff spend a great deal of time assisting Members of both the majority and minority

in the preparation of amendments and alternative packages. The Finance Committee generally does

not mark up statutory language but rather uses the Joint Committee description of proposal as the

basis of the markup.

Production of the committee report and legislative language for tax legislation considered by the

Senate Finance Committee is similar to that on the House side.

Senate Floor consideration

Joint Committee staff assist Senators and their staffs in the preparation of possible floor

amendments. Members of the Joint Committee staff are also present on the Senate floor when tax

legislation is being considered. The Joint Committee staff respond to questions from Senators and

their staffs, as well as committee staffs, about amendments that might be considered by the Senate.

In addition, the Joint Committee staff prepare revenue analyses of amendments that may be

considered on the Senate floor and assist in the preparation of explanatory materials.

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Preparation for Conference

After the House has passed the bill, and simultaneously with its consideration on the Senate floor,

the Joint Committee staff begin preparing for conference. The Joint Committee staff prepare side-byside revenue tables for all provisions in both bills as well as a side-by-side document describing all

the provisions in both bills. The Joint Committee staff meet with members of the conference

committee, as well as their staffs, to analyze the effects of proposals that might be considered by the

conferees, as well as clarifications and modifications to those proposals.

Conference Committee

At the start of the conference, the Chief of Staff of the Joint Committee describes the content of the

two bills. The staff meet with the conferees, and most especially the two Chairmen of the tax-writing

committees, to assist them in developing possible compromise proposals on matters before the

conference. In addition, the Joint Committee staff assist the staffs of the Ways and Means and

Finance Committees in developing offers that will go from one side to the other. Simultaneous with

assistance in the conference negotiations, the Joint Committee staff assist in drafting the statutory

language that will implement the decisions of the conferees and estimate the revenue consequences

of the various compromise proposals. The Joint Committee staff also have the primary responsibility

for writing the explanatory statement of managers portion of the conference report.

At the conclusion of the conference, the Joint Committee staff are responsible for incorporating the

comments of the committees' staffs into the statement of managers. The Joint Committee staff

produce the final statement of managers as soon as possible after the conferees conclude their

process.

Conclusion of Conference

Once the conferees have completed their work and the Joint Committee staff have prepared both the

statement of managers and the final revenue table, the staff assist the Chairmen and the committee

staffs in the preparation of explanatory materials describing the conferees' decisions. The staff

answer questions from Members' offices, from private parties, and from the news media, regarding

the decisions made by the conferees. The staff also assist in answering questions on the floors of

both the House and Senate that arise in the consideration of the conference report.

Consultation with the Administration

The Joint Committee staff consult with Treasury and IRS throughout the legislative process. This

permits the staff to gain a better understanding of Administration proposals, to assess the impact of

proposals on the current tax system, and to address administrative and compliance issues that will

arise if proposals are enacted. These efforts often result in a better legislative product and avoid

technical corrections or other future amendments.

Meeting with outside parties

Throughout the entire legislative process, meetings are held with representatives of outside parties

who may be affected by the legislation being considered. The Joint Committee staff do so at the

outside parties' request, at a Member's request, and on the staff's own initiative. These meetings help

the Joint Committee staff assess the impact of the provisions, understand their effect on the private

sector, and consider and analyze requests for modifications.

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IV. JOINT COMMITTEE REVENUE ESTIMATION PROCESS

A. Overview of Revenue Estimating Responsibilities

The Joint Committee staff is nonpartisan and serves the entire Congress. The Congressional Budget

Act of 1974 ("the Budget Act"), as amended, stipulates that revenue estimates provided by the Joint

Committee staff will be the official estimates for all tax legislation considered by the Congress. The

objective of the estimating process is to produce accurate, consistent, fair, and impartial estimates

that can be relied upon by Members of Congress in making legislative decisions.

Any Member of Congress may request a revenue estimate for a tax proposal. In 1986, the Joint

Committee staff received 474 requests. By 2004, this figure had increased to 3,580. The largest

number of requests to date, 4,839, was received in 2003. While the majority of requests are for

revenue estimates, the Joint Committee staff also receives requests for distributional, legal, and data

analyses. All Requests are treated as confidential. Generally, a response to a request is released only

to the Member making the request and the response remains confidential unless the Member decides

to make the information public. Confidentiality allows the Joint Committee staff to maintain its

nonpartisan role in the legislative process.

When a revenue estimate has been included in a publicly available document (e.g., a revenue table

summarizing a markup proposal or the result of a reported bill), the estimate is posted to the Joint

Committee website. An estimate is also publicly released in circumstances where the information is

of widespread and immediate interest by the Members of Congress (e.g., a tax bill about to be voted

upon by the full House or the full Senate).

B. Background on Revenue Estimating and Budget Act Requirements

The starting point for a revenue estimate prepared by the Joint Committee staff is the Congressional

Budget Office ("CBO") 10-year projection of Federal receipts, referred to as the "revenue baseline."

The revenue baseline serves as the benchmark for measuring the effects of proposed tax law

changes. The baseline assumes that present law remains unchanged during the 10-year budget

period. Thus, the revenue baseline is an estimate of the Federal revenues that will be collected over

the next 10 years in the absence of statutory changes. The Joint Committee staff is required to use

the CBO revenue baseline in their revenue estimates.

In providing conventional estimates, the Joint Committee staff assumes that a proposal will not

change total income and therefore holds Gross National Product ("GNP") fixed. The use of fixed

economic assumptions does not prevent the Joint Committee staff from taking into account possible

shifts in economic activity across sectors or markets and/or changes in the timing of such activity in

response to the proposed tax change, so long as GNP remains unaffected.

The Joint Committee staff uses confidential tax return information to prepare revenue estimates. The

Statistics of Income Division ("SOI") of the IRS provides large micro-level data sets consisting of

carefully sampled and edited tax returns. SOI data provides the primary building block for revenue

estimates. In the process of estimating a proposal, other information sources are used frequently.

These sources include other government data, survey data, constituent data, and third-party data.

C. The Budget Window and Presentation of Estimates

The Joint Committee staff is required by the budget resolutions to present revenue estimates as point

estimates (that is, present one dollar figure rather than a range of possibilities) calculated in nominal

dollars. The current budget process also requires the Joint Committee staff to generate revenue

estimates of tax legislative proposals over a 10-year period, often referred to as the "budget

window." Revenue estimates for each year within the budget window are fiscal year estimates. The

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budget resolutions require revenue estimates to be expressed in nominal dollars over a fixed period.

D. Behavioral Effects in Revenue Estimates

Although conventional revenue estimates are sometimes referred to as "static," for more than a

quarter of a century, Joint Committee staff revenue estimates have taken into account taxpayers'

likely behavioral responses to proposed changes in tax law. Behavioral effects can be broadly

characterized as shifts in the timing of transactions and income recognition, shifts between business

sectors and entity form, shifts in portfolio holdings, shifts in consumption, and tax planning and

avoidance strategies. The report briefly presents a few specific examples that give a flavor for the

issues the Joint Committee staff considers when accounting for behavioral effects in revenue

estimates.

E. Compliance, Administration and Enforcement Costs

The Joint Committee staff attorneys, accountants, and economists working as a team examine

compliance, administration, and enforcement issues that could affect the timing or amounts of

revenues collected as part of the process of understanding how a proposal would operate. When

these issues are likely to be important to a proposal, the Joint Committee staff accounts for their

effects in the revenue estimate.

The Joint Committee staff uses a variety of sources to determine how compliance, administration,

and enforcement issues might affect revenue. IRS compliance studies provide information for issues

involving individual taxpayers. The Joint Committee staff also uses information provided by the IRS

about their examination, enforcement, appeal, and litigation activities. In some areas, such as tax

shelters, the Joint Committee staff is frequently briefed by IRS personnel. Information provided at

these meetings helps the Joint Committee staff gauge the likely compliance, administrative, and

enforcement effects of particular proposals.

F. Indirect Tax Effects

In estimating the revenue effects of proposed changes to tax law, the Joint Committee staff

incorporates the behavioral responses of taxpayers (within the fixed-GNP convention) and any

indirect tax effects associated with that behavior. These secondary effects are not the direct result of

tax changes. Instead, they arise from changes in taxable income induced by behavioral responses to

tax changes.

Indirect tax effects are not limited to changes in tax law, however. Non-tax legislation, either by

design or not, may cause changes in taxable income and thereby impact Federal tax receipts. The

CBO has responsibility for scoring the budget effects of non-tax legislation, and over time CBO has

developed general guidelines for when indirect tax effects are scored and by whom (often in

consultation with the Joint Committee staff). Regardless of whether CBO or the Joint Committee

staff scores the indirect tax effects, to the extent that these effects are accounted for they are included

with the estimate of the bill.

G. Offsets in Revenue Estimates

In estimating the revenue effects of changes in excise taxes, the Joint Committee staff (along with

staff at CBO and Treasury's Office of Tax Analysis) generally assumes that the net effect on total

Federal tax receipts from an increase in Federal excise taxes is less than the increase in gross excise

tax receipts. The difference between the change in excise tax receipts and the change in total Federal

tax receipts is referred to as the "income and payroll tax offset." The difference arises from the fact

that an increase (decrease) in excise taxes results in a decrease (increase) in income subject to

Federal income and payroll taxation. The existence of the income and payroll tax offset for excise

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taxes has become an established, generally accepted component of revenue estimates for excise

taxes. In addition to the offset for excise taxes, the report discusses the income and payroll tax offset

used in estimating the effects of changes in payroll taxes.

H. Distributional Analysis

Distributional analysis is not a legally required task of the Joint Committee staff. However, upon

request of Members or committee staff, distributions of certain tax changes are provided as

background information. The Joint Committee staff has produced distributional analyses since the

early 1970s. The current distribution methodology dates to 1994. Under this method, the Joint

Committee staff provides a distribution by current income group, when sufficient information is

available, for legislation affecting the individual income tax, Social Security and Medicare payroll

taxes, and excise taxes. The current methodology does not distribute corporate income taxes and

estate and gift taxes.

The measure used in the distributional analysis is the change in liability (taxes paid) for the taxable

year. Liability is measured, whenever possible, after any behavioral response related to the tax

change. Compliance issues are also taken into account in the measurement of liability.

The basic unit of analysis is the tax filing unit or return. Changes in tax liability are distributed to

taxpayers according to their expanded income. This income classifier begins with Federal adjusted

gross income and adds tax-exempt interest, employer contributions for life and health insurance,

employer share of Social Security and Medicare payroll tax, workers' compensation, untaxed Social

Security benefits, insurance value of Medicare benefits, alternative minimum tax preference items,

and excluded income of U.S. citizens living abroad. Yearly distributions in nominal dollars are

provided for the first five years of the 10-year budget window.

I. Tax Models

The Joint Committee staff uses several highly developed microsimulation tax models to estimate the

revenue impact of changes in tax laws. These are the Individual Model, the Corporate Model, and the

Estate and Gift Model. In addition, the staff is beginning to use individual panel-based models. The

primary source of tax data for the models comes from the SOI division within the IRS. Some of the

models use large micro-data files, while others are smaller and spreadsheet based. Some models

reside on a desktop computer, while others reside on "servers" and are simultaneously available to

several staff members. The complexity and scope of a model are determined by several factors

including the amount and type of data available, the level of interest in the model, and the level of

complexity associated with the questions being asked of the model.

J. Technical Corrections

From time to time enacted tax legislation may not exactly reflect the intent of the legislators. When

this occurs, legislators may seek a technical correction to fix the statutory language. The Joint

Committee staff does not provide estimates of the revenue effect of technical corrections. This

convention stems from the view that the original revenue estimate reflects the intent of the

legislation. Therefore, an estimate of the correcting provision would be a double counting of the

effect of the original policy.

K. Pamphlets on Revenue Estimating Methodologies

An overview of the current procedures used in the revenue estimating process is provided in Joint

Committee on Taxation, Overview of Revenue Estimating Procedures and Methodologies Used by

the Staff of the Joint Committee on Taxation, (JCX-1-05), February 2, 2005. The report provides a

summary of the revenue estimating responsibilities of the Joint Committee staff; discusses

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requirements, constraints, and conventions of the revenue estimating process; and presents the

estimating procedures and models used by the Joint Committee staff in preparing revenue estimates.

The emphasis is solely on methodology and issues associated with the preparation of conventional

revenue estimates of proposed changes to the Internal Revenue Code.

See Joint Committee on Taxation, Overview of Work of the Staff of the Joint Committee on

Taxation to Model the Macroeconomic Effects of Proposed Tax Legislation to Comply with House

Rule X111.3.(h)(2), (JCX-105-03), December 22, 2003, for a discussion of how the Joint Committee

staff provides supplemental macroeconomic analysis of certain tax proposals.

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V. JOINT COMMITTEE STATUTORY REFUND REVIEW

One of the important functions performed by the Joint Committee staff is to determine whether the

many provisions of the tax law operate as intended, or cause any unintended administrative,

interpretive, or statutory problems. Two ways in which this is accomplished are, first, the refund

review mechanism, which statutorily requires the submission of reports by the Internal Revenue

Service in cases involving refunds of tax in excess of $2,000,000, and, second, the post review

program, under which the Internal Revenue Service submits reports on large cases that they closed

prior to submitting them to the Joint Committee on Taxation.

The IRS prepares a written report for the Joint Committee staff on each refund case. The report

contains a brief history of the tax situation of the taxpayer and an explanation of the causes of any

refunds. Attached to the report are supporting documents prepared by the IRS. These documents

discuss the amount of, and reason for, all the adjustments considered by the IRS for taxable years

under review.

The Joint Committee staff review of these reports focuses on the technical aspects of the case and the

Internal Revenue Service's resolution of the issues presented. This review enables the staff to

become familiar with specific issues in individual industries and to find problems in the

administration of the law. For example, the Joint Committee staff sometimes uncover situations in

which taxpayers are reaping unintended benefits. If the problem emanates from the statutory

language, the Joint Committee staff may recommend an amendment to the statute. When the

problem comes from IRS pronouncements, such as rulings or regulations, the Joint Committee staff

may request that the IRS clarify or reconsider its published position. When the problem is lack of

uniform application of the law, the Joint Committee staff request that the IRS publish guidance on

the issue.

The Joint Committee staff review also permits identification of issues that, as a technical matter,

were not handled correctly by the IRS. In these instances, the Joint Committee staff recommend

adjustment to the amount of the refund when the tax effect in the case is significant. Adjustment is

also recommended when, as a result of the correction, loss or credit carryforwards will be reduced

significantly even though there is no effect on the proposed refund. When the impact in a given case

is small, no adjustment is recommended, but the staff still give comments to the IRS to prevent

repetition of the error.

Although the statute does not require that the IRS comply with staff requests for adjustments, both

the Joint Committee staff and the IRS view the review process as a way of improving tax

administration. Thus, the IRS will not pay any part of a refund while the Joint Committee staff have

a continuing objection, and has on occasion requested the staff to monitor a particular issue to ensure

that agents are handling the item appropriately. The Joint Committee staff have also assisted the

Appeals Division of the IRS in selecting issues for Appeals' internal review program and have

visited IRS field offices to obtain their views on tax simplification issues.

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VI. OTHER SERVICES OF THE JOINT COMMITTEE

A. Treaties

The Joint Committee staff consult on an ongoing basis with the Treasury Department, the tax-writing

committees, and the Senate Foreign Relations Committee to formulate and represent congressional

views on issues raised by the Administration's negotiations of tax treaties and other tax-related

agreements (such as NAFTA), and to contribute the Joint Committee staff's technical expertise to the

Administration. The Joint Committee staff prepare hearing pamphlets for the Senate Foreign

Relations Committee hearings on tax-related treaties and the Joint Committee staff provide technical

advice to the Senate Foreign Relations Committee and its staff as to tax issues raised by the treaties.

The Joint Committee staff assist the Foreign Relations staff in formulating questions for Senators to

use at the hearing. The Joint Committee staff generally testify at the Senate Foreign Relations

Committee hearing on the tax issues raised by the treaties, prepare the Foreign Relations

Committee's Executive Report on each treaty, and assist in drafting the Senate's resolution of advice

and consent (with any reservations) on the treaty. The Joint Committee staff are available to answer

questions from Senators and their staff prior to and during Senate floor consideration of tax treaties.

B. Tax Issues in the Confirmation of Administration Nominees

The Joint Committee staff are sometimes asked for advice concerning tax issues raised in connection

with the process of considering Administration nominees requiring Congressional confirmation. Two

of the rare instances in which this role became public were when the Joint Committee was requested

by the House and Senate Judiciary Committees to review the income tax returns of Gerald Ford and

Nelson Rockefeller in connection with their confirmation hearings before those committees for the

position of Vice-President. A confidential report was provided in those cases. The Joint Committee

staff continue to supply confidential assistance (upon request) to Congressional committees and

Members in their consideration of Executive Branch nominations.

C. Oversight of Tax System

One aspect of the Joint Committee staff's oversight of the tax system is monitoring the substantive

positions taken by the Treasury Department and the Internal Revenue Service to ensure that those

positions are consistent with the legislative intent of the Congress. In addition to the refund review

process (described above), the Joint Committee staff consult regularly with both the Treasury

Department and the IRS to clarify the meaning of past legislation. The Joint Committee staff also

monitor the administration of the tax laws by the IRS directly and through studies conducted by the

U. S. General Accounting Office (GAO). GAO regularly conducts specific studies as the agent of the

Joint Committee or in consultation with Joint Committee staff.

Another aspect of the Joint Committee staff's oversight of the tax system is developing and

reviewing proposals for simplification and clarification of the tax laws.

D. Production of Original Public Documents

The staff is primarily responsible for the production of a substantial volume of original written

material for use by Congressional offices and the general public. This includes pamphlets for

hearings (which can often exceed a hundred pages), as well as reports, explanations, and statements

prepared in connection with the progress of tax legislation through Congress. The Joint Committee

staff does all the preparation of these publications--often under extreme time pressure.

E. Availability of Legislative Materials

The Joint Committee is the only repository of complete legislative history materials on Federal

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taxation, starting with the Tariff and Income Tax Act of 1913. (For a variety of reasons, the

collection of the Library of Congress is incomplete.) The Joint Committee staff also distribute to

Members, their staffs, and the public, copies of Joint Committee staff documents going back to 1970.

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VII. EDUCATIONAL AND CAREER BACKGROUND OF THE JOINT COMMITTEE

PROFESSIONAL STAFF

To produce the high quality work demanded by the Congress, the Joint Committee employs lawyers,

accountants, and economists who are well trained, highly skilled, and very knowledgeable about the

tax system. The Joint Committee staff employs approximately 17 tax lawyers who are graduates of

the leading law schools throughout the country. Most of them attained significant honors at law

school, such as membership in Law Review or Order of the Coif. Several have advanced degrees in

taxation. The two Joint Committee staff accountants, both of whom have law degrees, are CPAs who

each spent over five years in private practice with national accounting firms before joining the Joint

Committee staff.

The average length of service of this group with the Joint Committee is over seven years. Each had

substantial related experience before coming to work for the Joint Committee. For example, six of

the more senior legal staff worked for a number of years for the IRS, typically in the Legislation and

Regulations Division and in one case as Assistant to the Commissioner. Attorneys who joined the

Joint Committee staff from the private sector practiced with major, well-respected firms.

The Joint Committee staff economists all have advanced degrees. The Joint Committee staff

currently has approximately 18 economists and three computer specialists. Two of the public finance

economists work closely with members of Congress and their staffs and provide a critical component

to the entire Joint Committee staff's ability to analyze and implement tax legislation. The remaining

public finance and macro economists comprise the revenue estimation staff and have substantial

experience with economic modeling. Many of the economists have worked for other Government

agencies including the Office of Tax Analysis in the Treasury Department, the Department of

Agriculture, the Internal Revenue Service, GAO, and also for a variety of organizations in the private

sector.

The three lawyers on the Joint Committee refund review staff are highly trained and experienced.

Their average tenure on the staff is approximately 10 years.

Chiefs of Staff

The Members of the Joint Committee choose the Chief of Staff who is responsible for selecting the

remainder of the staff on a nonpartisan basis. Since its creation in 1926, the Joint Committee on

Taxation has had 12 Chiefs of Staff: Mr. L. H. Parker, Mr. Colin F. Stam, Dr. Laurence N.

Woodworth, Mr. Bernard M. Shapiro, Mr. Mark L. McConaghy, Mr. David H. Brockway, Mr.

Ronald A. Pearlman, Mr. Harry L. Gutman, Mr. John L. Buckley, Mr. Kenneth J. Kies, Ms. Lindy L.

Paull and Mr. George K. Yin.

Mr. Parker became Chief of Staff in 1926 and held that position until he retired in 1937. Mr. Stam

joined the staff in 1927, became Chief of Staff in 1937, and remained in that position until he retired

in 1964. Dr. Woodworth joined the staff in 1944, became Chief of Staff in 1964, and remained in

that position until 1977 when he left the staff to become Assistant Secretary for Tax Policy at the

Department of the Treasury. Mr. Shapiro joined the staff in 1967, became Chief of Staff in 1977, and

remained in that position until he left government service in 1981. Mr. McConaghy joined the staff

in 1972, became Chief of Staff in 1981, and left government service in 1983. Mr. Brockway joined

the staff in 1976, became Chief of Staff in 1983, and left government service in 1987. Mr. Pearlman

joined the committee as Chief of Staff in 1988 and left government service in 1990. Mr. Gutman

joined the committee as Chief of Staff in 1991 and left government service in 1993. Mr. Buckley

joined the committee as Chief of Staff in 1994 after over 20 years in the office of the House

Legislative Counsel and left the staff in 1994. Mr. Kies joined the committee as Chief of Staff in

1995 and left government service in 1998. Ms. Paull joined the committee as Chief of Staff in 1998

and left government service in 2003. Mr. Yin joined the committee as Chief of Staff in 2003 and left

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government service in 2005.

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BIBLIOGRAPHY

Books

Birnbaum, Jeffrey H. and Murray, Alan S. Showdown at Gucci Gulch: Lawmakers, Lobbyists, and

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Conlan, Timothy J., Wrightson, M. T., and Beam, D.R. Taxing Choices: The Politics of Tax Reform.

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Chapter 9: "Fiscal Responsibility, Fairness, and the Revenue Committees" by Catherine E. Rudder.

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Gustafson, Charles H., ed. Federal Income Tax Simplification. ALI/ABA, 1979. Pages 75-89

Lowi, Theodore J. and Ripley, Randall B., eds. Legislative Politics USA, 3d ed. Little, Brown and

Company, 1973. Chapter 24: "Congressional Staff and Public Policy-Making: The Joint Committee

on Internal Revenue Taxation" by John F. Marley. Pages 335-352

Malkin, Michael J. Unelected Representatives. Basic Books, 1980. Pages 166-203

Mann, Thomas and Ornstein, Norman. A First Report of the Renewing Congress Project. Brookings

Institution, 1993. Page 69

Pechman, Joseph A. Federal Tax Policy, 5th ed. Brookings Institution, 1987. Pages 38-62

Reese, Thomas J. The Politics of Taxation. Quorum Books, 1980. Pages xviii; 59-88

Law Review Articles

Davis, Albert J. "Measuring the Distributional Effects of Tax Changes for the Congress". 44

National Tax Journal 257 (1991)

Ferguson, Bradford L., Hickman, Frederic W. and Lubick, Donald C. "Reexamining the Nature and

Role of Tax Legislative History in Light of the Changing Realities of the Process". 67 Taxes 804

(1989)

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Gallagher, Thomas J., Jr. "The Tax Legislative Process". 3 The Review of Taxation of Individuals

203 (1979)

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McDaniel, Paul R. "Federal Income Tax Simplification: The Political Process". 34 Tax Law Review

27 (1978)

Shaviro, Daniel. "Beyond Public Choice and Public Interest: A Study of the Legislative Process as

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Simon, Karla W. "Congress and Taxes: A Separation of Powers Analysis". 45 University of Miami

Law Review 1005 (1991)

Surrey, Stanley S. "The Congress and the Tax Lobbyist--How Special Tax Provisions Get Enacted".

70 Harvard Law Review 1145 (1957)

Thomas, Kenneth F. and Stromsen, William R. "Washington Report--The Joint Committee on

Taxation". 11 Tax Adviser 181 (1980)

Verdier, James W. "The President, Congress, and Tax Reform: Patterns over Three Decades". 499

Annals of the American Academy of Political and Social Science 114 (1988)

Waris, Michael, Jr. "Practical and Philosophical Observations on the Tax Legislative Process". 38

New York University Institute on Federal Taxation 30 (1980)

Woodworth, Laurence N. "The Federal Tax Legislative Process". 25 National Tax Journal 405

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Woodworth, Laurence N. "Procedures Followed by Congress in Enacting Tax Legislation and the

Role of the Joint Committee Staff in That Process". 1966 Southern California Tax Institute (Major

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Other Articles

Leonard, Robert J. "Perspectives on the Tax Legislative Process". 38 Tax Notes 969 (1988)

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the Federal Bar Association. 39 Tax Notes 1581 (1988)

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(1989)

Steuerle, Gene. "The No-Win Fight Over Capital Gains Estimates". 47 Tax Notes 355 (1990)

Haas, Lawrence J. "Protection Squad". National Journal, May 26, 1990, page 1270

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Discussion of Revenue Estimation Methodology and Process. Prepared by the Staff of the Joint

Committee on Taxation. August 13, 1992. JCS-14-92

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