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Federal Tax: Legislative History

Resources available for legislative history of federal tax.

Basic Bill Process

What To Look For

magnifying glassThe legislative process generates a number of documents that can provide insight into legislators' intent including: 
  • Bills
  • Hearings
  • Bill votes
  • Committee reports
  • Committee prints
  • Floor debates
  • Presidential messages
  • Slip laws
  • Historical legislation

Understanding the Process

Below are links to sources describing the legislative process typically followed by federal tax legislation.