Federal Tax: Legislative History

The "Ways and Means [Committee, H.O.R.] is empowered to hold hearings and mark-up sessions . . . During hearings, the committee hears from witnesses on the advisability of the legislation. This can include the Treasury's Assistant Secretary of Tax Policy, high-level IRS employees, tax practitioners, legal scholars, and others." (House Ways and Means, Portfolio, 100-3rd, Bloomberg BNA)

The "Senate Finance [Committee] may hold hearings and markup sessions . . ." (Senate Finance Committee, Portfolio 100-3rd, Blooomberg BNA)

• Committee on Ways and Means, U.S. House of Representatives Website

  "All Bills for raising Revenue shall originate in the House of Representatives; but the Senate may propose or concur with Amendments as on other Bills." (U.S. Const. Art. I, §7, cl. 1) The Committee website offers hearing testimony, news releases, and more.
• Committee on Finance, U.S. Senate Website

  "The Committee concerns itself with matters relating to: taxation and other revenue measures generally, and those relating to the insular possessions . . ." (Committee website) The website offers materials relating to current hearings held by the Committee.
• Compiled Legislative Histories of Tax Laws

  A compiled legislative history for a tax statute may contain materials from pertinent congressional hearings. This link is to a list of online sources offering compiled legislative histories of tax laws.
• Hearings, in Taxation & Economic Reform in America Parts I & II, 1781-2010, HeinOnline

  "This historical archive contains . . . legislative history materials and other documents. . ." (HeinOnline) The collection offers select hearings on federal tax legislation.
• Tax Management, Primary Sources, Looseleaf
  LRC Tax KF6365 .B872