Internal Revenue Code:Sec. 8022. Duties

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle G - The Joint Committee on Taxation
       CHAPTER 92 - POWERS AND DUTIES OF THE JOINT COMMITTEE
     

Statute

    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
      2005, 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 the matters addressed in the 
      joint review referred to in section 8021(f)(2).
      (4) Cross reference
          For duties of the Joint Committee relating to refunds of
        income and estate taxes, see section 6405.
 

Sources

    (Aug. 16, 1954, ch. 736, 68A Stat. 927; Pub. L. 105-206, title IV,
    Sec. 4002(a), July 22, 1998, 112 Stat. 784.)
 

Miscellaneous

                                 AMENDMENTS
     2004 - Pub. L. 108-311, Sec. 321(b). Subparagraph (C) of section 8022(3)
     (regarding reports) is amended--
        (1) by striking ``2004'' and inserting ``2005'', and
        (2) by striking ``with respect to--'' and all that follows 
        and inserting ``with respect to the matters addressed in the 
        joint review referred to in section 8021(f)(2)''.
 
      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

                               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.
 

Miscellaneous

                      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.