US (United States) Code. Title 26. Subtitle G: The Joint Committee on Taxation. Chapter 92: Powers and duties

Codificación normativa de EEUU (Estados Unidos) Legislación Federal estadounidense # Internal revenue code

  • Enviado por: El remitente no desea revelar su nombre
  • Idioma: inglés
  • País: Estados Unidos Estados Unidos
  • 12 páginas
publicidad
publicidad

-CITE-

26 USC CHAPTER 92 - POWERS AND DUTIES OF THE JOINT

COMMITTEE 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle G - The Joint Committee on Taxation

CHAPTER 92 - POWERS AND DUTIES OF THE JOINT COMMITTEE

-HEAD-

CHAPTER 92 - POWERS AND DUTIES OF THE JOINT COMMITTEE

-MISC1-

Sec.

8021. Powers.

8022. Duties.

8023. Additional powers to obtain data.

-End-

-CITE-

26 USC Sec. 8021 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle G - The Joint Committee on Taxation

CHAPTER 92 - POWERS AND DUTIES OF THE JOINT COMMITTEE

-HEAD-

Sec. 8021. Powers

-STATUTE-

(a) To obtain data and inspect income returns

For powers of the Joint Committee to obtain and inspect

income returns, see section 6103(f).

(b) Relating to hearings and sessions

The Joint Committee, or any subcommittee thereof, is authorized -

(1) To hold

To hold hearings and to sit and act at such places and times;

(2) To require attendance of witnesses and production of books

To require by subpoena (to be issued under the signature of the

chairman or vice chairman) or otherwise the attendance of such

witnesses and the production of such books, papers, and

documents;

(3) To administer oaths

To administer such oaths; and

(4) To take testimony

To take such testimony;

as it deems advisable.

(c) To procure printing and binding

The Joint Committee, or any subcommittee thereof, is authorized

to have such printing and binding done as it deems advisable.

(d) To make expenditures

The Joint Committee, or any subcommittee thereof, is authorized

to make such expenditures as it deems advisable.

(e) Investigations

The Joint Committee shall review all requests (other than

requests by the chairman or ranking member of a committee or

subcommittee) for investigations of the Internal Revenue Service by

the General Accounting Office, and approve such requests when

appropriate, with a view towards eliminating overlapping

investigations, ensuring that the General Accounting Office has the

capacity to handle the investigation, and ensuring that

investigations focus on areas of primary importance to tax

administration.

(f) Relating to joint reviews

(1) In general

The Chief of Staff, and the staff of the Joint Committee, shall

provide such assistance as is required for joint reviews

described in paragraph (2).

(2) Joint reviews

Before June 1 of each calendar year after 1998 and before 2004,

there shall be a joint review of the strategic plans and budget

for the Internal Revenue Service and such other matters as the

Chairman of the Joint Committee deems appropriate. Such joint

review shall be held at the call of the Chairman of the Joint

Committee and shall include two members of the majority and one

member of the minority from each of the Committees on Finance,

Appropriations, and Governmental Affairs of the Senate, and the

Committees on Ways and Means, Appropriations, and Government

Reform and Oversight of the House of Representatives.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 927; Pub. L. 94-455, title XIX,

Sec. 1907(a)(3), Oct. 4, 1976, 90 Stat. 1835; Pub. L. 100-647,

title I, Sec. 1018(s)(1), Nov. 10, 1988, 102 Stat. 3586; Pub. L.

105-206, title IV, Sec. 4001(a), July 22, 1998, 112 Stat. 783.)

-MISC1-

AMENDMENTS

1998 - Subsecs. (e), (f). Pub. L. 105-206 added subsecs. (e) and

(f).

1988 - Subsec. (a). Pub. L. 100-647 substituted "6103(f)" for

"6103(d)".

1976 - Subsec. (d). Pub. L. 94-455 struck out par. (2) relating

to limitation on cost of stenographic services in reporting

hearings.

-CHANGE-

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.

-MISC2-

EFFECTIVE DATE OF 1998 AMENDMENT

Pub. L. 105-206, title IV, Sec. 4001(b), July 22, 1998, 112 Stat.

784, provided that:

"(1) Subsection (e) of section 8021 of the Internal Revenue Code

of 1986, as added by subsection (a) of this section [amending this

section], shall apply to requests made after the date of the

enactment of this Act [July 22, 1998].

"(2) Subsection (f) of such section shall take effect on the date

of the enactment of this Act."

EFFECTIVE DATE OF 1988 AMENDMENT

Amendment by Pub. L. 100-647 effective, except as otherwise

provided, as if included in the provision of the Tax Reform Act of

1986, Pub. L. 99-514, to which such amendment relates, see section

1019(a) of Pub. L. 100-647, set out as a note under section 1 of

this title.

EFFECTIVE DATE OF 1976 AMENDMENT

Amendment by Pub. L. 94-455 effective on first day of first month

which begins more than 90 days after Oct. 4, 1976, see section

1907(c) of Pub. L. 94-455, set out as a note under section 8001 of

this title.

-End-

-CITE-

26 USC Sec. 8022 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle G - The Joint Committee on Taxation

CHAPTER 92 - POWERS AND DUTIES OF THE JOINT COMMITTEE

-HEAD-

Sec. 8022. Duties

-STATUTE-

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.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 927; Pub. L. 105-206, title IV,

Sec. 4002(a), July 22, 1998, 112 Stat. 784.)

-MISC1-

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-

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.

-MISC2-

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.

-End-

-CITE-

26 USC Sec. 8023 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle G - The Joint Committee on Taxation

CHAPTER 92 - POWERS AND DUTIES OF THE JOINT COMMITTEE

-HEAD-

Sec. 8023. Additional powers to obtain data

-STATUTE-

(a) Securing of data

The Joint Committee or the Chief of Staff of the Joint Committee,

upon approval of the Chairman or Vice Chairman, is authorized to

secure directly from the Internal Revenue Service, or the office of

the Chief Counsel for the Internal Revenue Service, or directly

from any executive department, board, bureau, agency, independent

establishment, or instrumentality of the Government, information,

suggestions, rulings, data, estimates, and statistics, for the

purpose of making investigations, reports, and studies relating to

internal revenue taxation. In the investigation by the Joint

Committee on Taxation of the administration of the internal revenue

taxes by the Internal Revenue Service, the Chief of Staff of the

Joint Committee on Taxation is authorized to secure directly from

the Internal Revenue Service such tax returns, or copies of tax

returns, and other relevant information, as the Chief of Staff

deems necessary for such investigation, and the Internal Revenue

Service is authorized and directed to furnish such tax returns and

information to the Chief of Staff together with a brief report,

with respect to each return, as to any action taken or proposed to

be taken by the Service as a result of any audit of the return.

(b) Furnishing of data

The Internal Revenue Service, the office of the Chief Counsel for

the Internal Revenue Service, executive departments, boards,

bureaus, agencies, independent establishments, and

instrumentalities are authorized and directed to furnish such

information, suggestions, rulings, data, estimates, and statistics

directly to the Joint Committee or to the Chief of Staff of the

Joint Committee, upon request made pursuant to this section.

(c) Application of subsections (a) and (b)

Subsections (a) and (b) shall be applied in accordance with their

provisions without regard to any reorganization plan becoming

effective on, before, or after the date of the enactment of this

subsection.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 928; Pub. L. 86-368, Sec. 2(b),

Sept. 22, 1959, 73 Stat. 648; Pub. L. 94-455, title XII, Sec.

1210(c), title XIX, Sec. 1907(a)(4), Oct. 4, 1976, 90 Stat. 1711,

1835.)

-REFTEXT-

REFERENCES IN TEXT

The date of the enactment of this subsection, referred to in

subsec. (c), is Aug. 16, 1954, the date of enactment of act Aug.

16, 1954, ch. 736, 68A Stat. 4, which enacted this title.

-MISC1-

AMENDMENTS

1976 - Subsec. (a). Pub. L. 94-455, Sec. 1210(c), inserted

provision that in investigation by Joint Committee on Taxation of

the administration of the internal revenue taxes by the Internal

Revenue Service, the Chief of Staff of the Joint Committee on

Taxation is authorized to secure directly from the Internal Revenue

Service such tax returns, or copies of tax returns, and other

relevant information, as the Chief of Staff deems necessary for

such investigation, and the Internal Revenue Service is authorized

and directed to furnish such tax returns and information to the

Chief of Staff together with a brief report, with respect to each

return, as to any action taken or proposed to be taken by the

Service as a result of any audit of the return.

Subsec. (c). Pub. L. 94-455, Sec. 1907(a)(4), substituted "any"

for "Reorganization Plan Numbered 26 of 1950 or to any other" after

"without regard to" and "the date of the enactment of this

subsection" for "February 28, 1951" after "before, or after".

1959 - Subsec. (a). Pub. L. 86-368, Sec. 2(b)(1), substituted "or

the office of the Chief Counsel for the Internal Revenue Service"

for "(including the Assistant General Counsel of the Treasury

Department serving as the Chief Counsel of the Internal Revenue

Service)".

Subsec. (b). Pub. L. 86-368, Sec. 2(b)(2), substituted ", the

office of the Chief Counsel for the Internal Revenue Service" for

"(including the Assistant General Counsel of the Treasury

Department serving as the Chief Counsel of the Internal Revenue

Service)".

EFFECTIVE DATE OF 1976 AMENDMENT

Section 1210(d)(2) of Pub. L. 94-455 provided that: "The

amendment made by subsection (c) [amending this section] shall take

effect on January 1, 1977."

Amendment by section 1907(a)(4) of Pub. L. 94-455 effective on

first day of first month which begins more than 90 days after Oct.

4, 1976, see section 1907(c) of Pub. L. 94-455, set out as a note

under section 8001 of this title.

EFFECTIVE DATE OF 1959 AMENDMENT

Amendment by Pub. L. 86-368 effective when Chief Counsel for

Internal Revenue Service first appointed pursuant to amendment of

section 7801 of this title by Pub. L. 86-368 qualifies and takes

office, see section 3(b) of Pub. L. 86-368, set out as a note under

section 7801 of this title.

-End-

-CITE-

26 USC Subtitle H - Financing of Presidential Election

Campaigns 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle H - Financing of Presidential Election Campaigns

-HEAD-

Subtitle H - Financing of Presidential Election Campaigns

-MISC1-

Chapter Sec.(!1)

95. Presidential election campaign fund 9001

96. Presidential primary matching payment account 9031

AMENDMENTS

1974 - Pub. L. 93-443, title IV, Sec. 408(b), Oct. 15, 1974, 88

Stat. 1297, substituted "Presidential primary matching payment

account" for "Presidential election campaign fund advisory board"

in item for chapter 96.

1971 - Pub. L. 92-178, title VIII, Sec. 801, Dec. 10, 1971, 85

Stat. 562, added subtitle H.

-FOOTNOTE-

(!1) Section numbers editorially supplied.

-End-