§ 8002. — Membership.
[Laws in effect as of January 7, 2003]
[Document not affected by Public Laws enacted between
January 7, 2003 and December 19, 2003]
[CITE: 26USC8002]
TITLE 26--INTERNAL REVENUE CODE
Subtitle G--The Joint Committee on Taxation
CHAPTER 91--ORGANIZATION AND MEMBERSHIP OF THE JOINT COMMITTEE
Sec. 8002. Membership
(a) Number and selection
The Joint Committee shall be composed of 10 members as follows:
(1) From Committee on Finance
Five members who are members of the Committee on Finance of the
Senate, three from the majority and two from the minority party, to
be chosen by such Committee; and
(2) From Committee on Ways and Means
Five members who are members of the Committee on Ways and Means
of the House of Representatives, three from the majority and two
from the minority party, to be chosen by such Committee.
(b) Tenure of office
(1) General limitation
No person shall continue to serve as a member of the Joint
Committee after he has ceased to be a member of the Committee by
which he was chosen, except that--
(2) Exception
The members chosen by the Committee on Ways and Means who have
been reelected to the House of Representatives may continue to serve
as members of the Joint Committee notwithstanding the expiration of
the Congress.
(c) Vacancies
A vacancy in the Joint Committee--
(1) Effect
Shall not affect the power of the remaining members to execute
the functions of the Joint Committee; and
(2) Manner of filling
Shall be filled in the same manner as the original selection,
except that--
(A) Adjournment or recess of Congress
In case of a vacancy during an adjournment or recess of
Congress for a period of more than 2 weeks, the members of the
Joint Committee who are members of the Committee entitled to
fill such vacancy may designate a member of such Committee to
serve until his successor is chosen by such Committee; and
(B) Expiration of Congress
In the case of a vacancy after the expiration of a Congress
which would be filled by the Committee on Ways and Means, the
members of such Committee who are continuing to serve as members
of the Joint Committee may designate a person who, immediately
prior to such expiration, was a member of such Committee and who
is re-elected to the House of Representatives, to serve until
his successor is chosen by such Committee.
(d) Allowances
The members shall serve without compensation in addition to that
received for their services as members of Congress; but they shall be
reimbursed for travel, subsistence, and other necessary expenses
incurred by them in the performance of the duties vested in the Joint
Committee, other than expenses in connection with meetings of the Joint
Committee held in the District of Columbia during such times as the
Congress is in session.
(Aug. 16, 1954, ch. 736, 68A Stat. 925.)
