§ 8022. — Duties.
[Laws in effect as of January 7, 2003]
[Document not affected by Public Laws enacted between
January 7, 2003 and December 19, 2003]
[CITE: 26USC8022]
TITLE 26--INTERNAL REVENUE CODE
Subtitle G--The Joint Committee on Taxation
CHAPTER 92--POWERS AND DUTIES OF THE JOINT COMMITTEE
Sec. 8022. Duties
It shall be the duty of the Joint Committee--
(1) Investigation
(A) Operation and effects of law
To investigate the operation and effects of the Federal
system of internal revenue taxes;
(B) Administration
To investigate the administration of such taxes by the
Internal Revenue Service or any executive department,
establishment, or agency charged with their administration; and
(C) Other investigations
To make such other investigations in respect of such system
of taxes as the Joint Committee may deem necessary.
(2) Simplification of law
(A) Investigation of methods
To investigate measures and methods for the simplification
of such taxes, particularly the income tax; and
(B) Publication of proposals
To publish, from time to time, for public examination and
analysis, proposed measures and methods for the simplification
of such taxes.
(3) Reports
(A) To report, from time to time, to the Committee on Finance
and the Committee on Ways and Means, and, in its discretion, to the
Senate or House of Representatives, or both, the results of its
investigations, together with such recommendations as it may deem
advisable.
(B) Subject to amounts specifically appropriated to carry out
this subparagraph, to report, at least once each Congress, to the
Committee on Finance and the Committee on Ways and Means on the
overall state of the Federal tax system, together with
recommendations with respect to possible simplification proposals
and other matters relating to the administration of the Federal tax
system as it may deem advisable.
(C) To report, for each calendar year after 1998 and before
2004, to the Committees on Finance, Appropriations, and Governmental
Affairs of the Senate, and to the Committees on Ways and Means,
Appropriations, and Government Reform and Oversight of the House of
Representatives, with respect to--
(i) strategic and business plans for the Internal Revenue
Service;
(ii) progress of the Internal Revenue Service in meeting its
objectives;
(iii) the budget for the Internal Revenue Service and
whether it supports its objectives;
(iv) progress of the Internal Revenue Service in improving
taxpayer service and compliance;
(v) progress of the Internal Revenue Service on technology
modernization; and
(vi) the annual filing season.
(4) Cross reference
For duties of the Joint Committee relating to refunds of
income and estate taxes, see section 6405.
(Aug. 16, 1954, ch. 736, 68A Stat. 927; Pub. L. 105-206, title IV,
Sec. 4002(a), July 22, 1998, 112 Stat. 784.)
Amendments
1998--Par. (3). Pub. L. 105-206 reenacted heading without change and
amended text generally. Prior to amendment, text read as follows: ``To
report, from time to time, to the Committee on Finance and the Committee
on Ways and Means, and, in its discretion, to the Senate or the House of
Representatives, or both, the results of its investigations, together
with such recommendation as it may deem advisable.''
Change of Name
Committee on Government Reform and Oversight of House of
Representatives changed to Committee on Government Reform of House of
Representatives by House Resolution No. 5, One Hundred Sixth Congress,
Jan. 6, 1999.
Effective Date of 1998 Amendment
Pub. L. 105-206, title IV, Sec. 4002(b), July 22, 1998, 112 Stat.
784, provided that: ``The amendment made by this section [amending this
section] shall take effect on the date of the enactment of this Act
[July 22, 1998].''
Analysis To Accompany Certain Legislation
Pub. L. 105-206, title IV, Sec. 4022(b), July 22, 1998, 112 Stat.
785, provided that:
``(1) In general.--The Joint Committee on Taxation, in consultation
with the Internal Revenue Service and the Department of the Treasury,
shall include a tax complexity analysis in each report for legislation,
or provide such analysis to members of the committee reporting the
legislation as soon as practicable after the report is filed, if--
``(A) such legislation is reported by the Committee on Finance
in the Senate, the Committee on Ways and Means of the House of
Representatives, or any committee of conference; and
``(B) such legislation includes a provision which would directly
or indirectly amend the Internal Revenue Code of 1986 and which has
widespread applicability to individuals or small businesses.
``(2) Tax complexity analysis.--For purposes of this subsection, the
term `tax complexity analysis' means, with respect to any legislation, a
report on the complexity and administrative difficulties of each
provision described in paragraph (1)(B) which--
``(A) includes--
``(i) an estimate of the number of taxpayers affected by the
provision; and
``(ii) if applicable, the income level of taxpayers affected
by the provision; and
``(B) should include (if determinable)--
``(i) the extent to which tax forms supplied by the Internal
Revenue Service would require revision and whether any new forms
would be required;
``(ii) the extent to which taxpayers would be required to
keep additional records;
``(iii) the estimated cost to taxpayers to comply with the
provision;
``(iv) the extent to which enactment of the provision would
require the Internal Revenue Service to develop or modify
regulatory guidance;
``(v) the extent to which the provision may result in
disagreements between taxpayers and the Internal Revenue
Service; and
``(vi) any expected impact on the Internal Revenue Service
from the provision (including the impact on internal training,
revision of the Internal Revenue Manual, reprogramming of
computers, and the extent to which the Internal Revenue Service
would be required to divert or redirect resources in response to
the provision).
``(3) Legislation subject to point of order in house of
representatives.--[Amended the Rules of the House of Representatives,
which are not classified to the Code.]
``(4) Effective date.--This subsection shall apply to legislation
considered on and after January 1, 1999.''
Tax Revision Study
Pub. L. 94-455, title V, Sec. 507, Oct. 4, 1976, 90 Stat. 1569,
mandated a full and complete study by the Joint Committee on Taxation
with respect to simplifying the tax laws and the feasibility of a
reduction of tax rates; a report of such study with recommendations was
to be submitted to the committees of Congress before July 1, 1977.
Study of Expanded Participation in Individual Retirement Accounts
Pub. L. 94-455, title XV, Sec. 1509, Oct. 4, 1976, 90 Stat. 1741,
directed Joint Committee on Taxation to carry out study with respect to
broadening class of individuals eligible to claim deduction for
retirement savings under section 219 or 220 of this title, and to report
its findings to Committee on Ways and Means of the House of
Representatives and to Committee on Finance of the Senate.
Tax Incentives Study
Pub. L. 94-455, title XXI, Sec. 2133, Oct. 4, 1976, 90 Stat. 1925,
mandated a study by the Joint Committee on Taxation, in consultation
with the Treasury, of the cost effectiveness of different kinds of tax
incentives, including an analysis of the most effective way to use tax
cuts to provide economic stimulus; such report with its recommendations
was to be submitted to the Committees of Congress no later than Sept.
30, 1977.
