Internal Revenue Code:Sec. 8002. Membership

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle G - The Joint Committee on Taxation
       CHAPTER 91 - ORGANIZATION AND MEMBERSHIP OF THE JOINT COMMITTEE
     

Statute

    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.
 

Sources

    (Aug. 16, 1954, ch. 736, 68A Stat. 925.)