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Federal Tax: Legislative History

Resources available for legislative history of federal tax.

Basic Bill Process

  1. Introduced on the House Floor
  2. House Ways and means
  3. Voted on in the House
  4. Senate Finance Committee
  5. Voted on in the Senate
  6. Conference Committee
  7. Signed by President

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.