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Federal Tax: Legislative History

Resources available for legislative history of federal tax.

Tax Floor Debates Basics

"Out of Committee, the bill goes to the floor of the House where the presiding officer 'reads the bill into the Congressional Record,' and, within the parameters set by the Rules Committee, opens the floor for debate. If there is debate, it is usually included in the Congressional Record . . ." (Floor of the House, Portfolio 100-3rd, Bloomberg BNA)

"Analogous to the procedures in the House Chamber, once a bill is reported out of Senate Finance, it goes to the floor of the Senate where the Senate votes on whether to approve the bill, provided it is not filibustered or withdrawn. As in the House, debates usually are recorded in the Congressional Record . . ." (Floor of the Senate, Portfolio 100-3rd, Bloomberg BNA)

Sources of Tax Floor Debates

Sources of Floor Debates (Not Specific to Tax Law)