You do not have permission to edit this page, for the following reasons:

This IP address has been blocked from editing Wikipedia.
This does not affect your ability to read Wikipedia pages.
Most people who see this message have done nothing wrong. Some kinds of blocks restrict editing from specific service providers or telecom companies in response to recent abuse or vandalism, and can sometimes affect other users who are unrelated to that abuse. Review the information below for assistance if you do not believe that you have done anything wrong.

The IP address or range 3.89.0.0/16 has been blocked (disabled) by ‪L235‬ for the following reason(s):

The IP address that you are currently using has been blocked because it is believed to be a web host provider or colocation provider. To prevent abuse, web hosts and colocation providers may be blocked from editing Wikipedia.
You will not be able to edit Wikipedia using a web host or colocation provider because it hides your IP address, much like a proxy or VPN.
We recommend that you attempt to use another connection to edit. For example, if you use a proxy or VPN to connect to the internet, turn it off when editing Wikipedia. If you edit using a mobile connection, try using a Wi-Fi connection, and vice versa. If you are using a corporate internet connection, switch to a different Wi-Fi network. If you have a Wikipedia account, please log in.
If you do not have any other way to edit Wikipedia, you will need to request an IP block exemption.

How to appeal if you are confident that your connection does not use a colocation provider's IP address:
If you are confident that you are not using a web host, you may appeal this block by adding the following text on your talk page: ((unblock|reason=Caught by a colocation web host block but this host or IP is not a web host. My IP address is _______. Place any further information here. ~~~~)). You must fill in the blank with your IP address for this block to be investigated. Your IP address can be determined here. Alternatively, if you wish to keep your IP address private you can use the unblock ticket request system. There are several reasons you might be editing using the IP address of a web host or colocation provider (such as if you are using VPN software or a business network); please use this method of appeal only if you think your IP address is in fact not a web host or colocation provider.

Administrators: The IP block exemption user right should only be applied to allow users to edit using web host in exceptional circumstances, and requests should usually be directed to the functionaries team via email. If you intend to give the IPBE user right, a CheckUser needs to take a look at the account. This can be requested most easily at SPI Quick Checkuser Requests. Unblocking an IP or IP range with this template is highly discouraged without at least contacting the blocking administrator.

This block will expire on 18:20, 24 March 2026.

Even when blocked, you will usually still be able to edit your user talk page, as well as email administrators and other editors.

For information on how to proceed, please read the FAQ for blocked users and the guideline on block appeals. The guide to appealing blocks may also be helpful.

Other useful links: Blocking policy · Help:I have been blocked
Your IP address is in a range that has been blocked on all Wikimedia Foundation wikis. The block was made by ‪Wiki13‬. The reason given is Open proxy/Webhost: Visit the FAQ if you are affected .
- Start of block: 13:43, 5 May 2022
- Expiry of block: 13:43, 5 May 2024
Your current IP address is 3.89.215.189. The blocked range is 3.89.0.0/16. Please include all above details in any queries you make. If you believe you were blocked by mistake, you can find additional information and instructions in the No open proxies global policy. Otherwise, to discuss the block please post a request for review on Meta-Wiki. You could also send an email to the stewards VRT queue at stewards@wikimedia.org including all above details.

You can view and copy the source of this page:

((Short description|Committee of the U.S. Congress))
((More citations needed|date=April 2021))
((UStaxation))
The '''Joint Committee on Taxation''' ('''JCT''') is a Committee of the [[United States Congress|U.S. Congress]] established under the [[Internal Revenue Code]] at ((usc|26|8001)).

==Structure==
The Joint Committee is composed of ten Members: five from the [[United States Senate Committee on Finance|Senate Finance Committee]] and five from the [[United States House Committee on Ways and Means|House Ways and Means Committee]].

The  Committee is chaired on a rotating basis by the Chair of the Senate Finance Committee and the Chair of the House Ways and Means Committee. During the first Session of each Congress the House has the joint committee chair and the Senate has the vice-chair; during the second session the roles are reversed.

The Members of the Joint Committee choose the Chief of Staff of the Joint Committee, who is responsible for selecting the remainder of the staff on a nonpartisan basis.  Since May 15, 2009, the Chief of Staff of the Joint Committee has been Thomas A. Barthold.

==Duties==
The duties of the Joint Committee are:
# Investigating the operation, effects, and administration of internal revenue taxes
# Investigate measures and methods for the simplification of taxes
# Make reports on the results of those investigations and studies and make recommendations
# Review any proposed refund or credit of taxes in excess of $2,000,000.

With respect to the estimation of revenues for Congress, the Joint Committee serves a purpose parallel to that of the [[Congressional Budget Office]] for the estimation of spending for Congress, the [[United States Department of the Treasury|Department of the Treasury]] for the estimation of revenues for the [[Executive (government)|executive branch]], and the [[Office of Management and Budget]] for the estimation of spending for the executive branch.

==History==
In 1924, Senator [[James Couzens]] (Michigan) introduced a resolution in the Senate for the creation of a Select Committee to investigate the [[Internal Revenue Service|Bureau of Internal Revenue]]. At the time, there were reports of inefficiency and waste in the Bureau and allegations that the method of making refunds created the opportunity for fraud. One of the issues investigated by the Select Committee was the valuation of oil properties. The Committee found that there appeared to be no system, no adherence to principle, and a total absence of competent supervision in the determination of oil property values.

In 1925, after making public charges that millions of tax dollars were being lost through the favorable treatment of large corporations by the Bureau, Senator Couzens was notified by the Bureau that he owed more than $10 million in back taxes. Then [[United States Secretary of the Treasury|Treasury Secretary]] [[Andrew Mellon]] was believed to be personally responsible for the retaliation against Senator Couzens. At the time, Secretary Mellon was the principal owner of [[Gulf Oil]], which had benefited from rulings specifically criticized by Senator Couzens.

The investigations by the Senate Select Committee led, in the [[Revenue Act of 1926]], to the creation of the [[Joint Committee on Internal Revenue Taxation]]. The select committee emphasized

:the need for the institution of a procedure by which the Congress could be better advised as to the systems and methods employed in the administration of the internal revenue laws with a view to the needs for legislation in the future, simplification and clarification of administration, and generally a closer understanding of the detailed problems with which both the taxpayer and the Bureau of Internal Revenue are confronted. It is more properly the function of the [[Senate Finance Committee]] and the [[House Ways and Means Committee]], jointly, to engage in such an activity.(2)

As originally conceived by the House, a temporary "Joint Commission on Taxation" was to be created to "investigate and report upon the operation, effects, and administration of the Federal system of income and other internal revenue taxes and upon any proposals or measures which in the judgment of the Commission may be employed to simplify or improve the operation or administration of such systems of taxes.....".(1)

The Senate expanded significantly the functions contemplated by the House and transformed the proposed Joint Commission to a Joint Committee with a permanent staff. The Senate version was incorporated into the Revenue Act of 1926 and the Joint Committee was created.(3)

The first Chief of Staff of the Joint Committee on Internal Revenue Taxation was L.H. Parker, who had been the chief investigator on Senator Couzens' Select Senate Committee. The [[Revenue Act of 1926]] required the Joint Committee on Internal Revenue Taxation to publish from time to time for public examination and analysis proposed measures and methods for the simplification of internal revenue taxes and required the Joint Committee to provide a written report to the House and Senate by December 31, 1927, with such recommendations as it deemed advisable. The Joint Committee published its initial report on November 15, 1927, and made various recommendations to simplify the federal tax system, including a recommendation for the restructuring of the [[Internal Revenue Code|federal income tax title]].

In the [[Revenue Act of 1928]], the Joint Committee's authority was extended to the review of all refunds or credits of any income, war-profits, excess-profits, or estate or gift tax in excess of $75,000. In addition, the Act required the Joint Committee to make an annual report to the Congress with respect to such refunds and credits, including the names of all persons and corporations to whom amounts are credited or payments are made, together with the amounts credit or paid to each.

Since 1928, the threshold for review of large [[tax refund]]s has been increased from $75,000 to $2 million in various steps and the taxes to which such review applies has been expanded. Other than that, the Joint Committee's responsibilities under the [[Internal Revenue Code]] have remained essentially unchanged since 1928.

While the statutory mandate of the Joint Committee has not changed significantly, the tax legislative process, however, has.

There are five members of each house on the committee, which has no subcommittees. The committee leadership (chair/vice chair and ranking member/vice ranking member) between the House and Senate at the start of each session of the congressional term (once per year).  The tables below use the leadership titles from the start of each Congress' first session.

== Members, 118th Congress ==
{| class="wikitable"
|+
!
!Majority
!Minority
|-
|'''Senate members'''
| ((party shading/Democratic)) valign="top" |
* [[Ron Wyden]], Oregon, ''Vice Chair''
* [[Debbie Stabenow]], Michigan
* [[Maria Cantwell]], Washington
| ((party shading/Republican)) valign="top" |
* [[Mike Crapo]], Idaho
* [[Chuck Grassley]], Iowa
|-
|'''House members'''
| ((party shading/Republican)) valign="top" |
* [[Jason Smith (American politician)|Jason Smith]], Missouri, ''Chair''
* [[Kevin Brady]], Texas
* [[Vern Buchanan]], Florida
| ((party shading/Democratic)) valign="top" |
* [[Richard Neal]], Massachusetts
* [[Lloyd Doggett]], Texas
|}
<ref>((Cite web |date=2022-01-24 |title=Committee Members ((!)) Joint Committee on Taxation |url=https://www.jct.gov/about-us/committee-members/ |access-date=2022-03-28 |website=www.jct.gov))</ref>

== Members, 117th Congress ==
{| class="wikitable"
|-
!
!Majority
!Minority
|-
! Senate members
| ((party shading/Democratic)) valign="top" |
*[[Ron Wyden]], Oregon, ''Vice Chair''
*[[Debbie Stabenow]], Michigan
*[[Maria Cantwell]], Washington
| ((party shading/Republican)) valign="top" |
*[[Mike Crapo]], Idaho, ''Ranking Member''
*[[Chuck Grassley]], Iowa
|-
! House members
| ((party shading/Democratic)) valign="top" |
*[[Richard Neal]], Massachusetts, ''Chair''
*[[Lloyd Doggett]], Texas
*[[Mike Thompson (California politician)|Mike Thompson]], California
| ((party shading/Republican)) valign="top" |
*[[Kevin Brady]], Texas, ''Vice Ranking Member'' 
*[[Vern Buchanan]], Florida
|}
== Members, 116th Congress ==
{| class="wikitable"
|-
!
!Majority
!Minority
|-
! Senate members
| valign="top" ((party shading/Republican))|
*[[Chuck Grassley]], Iowa, ''Vice Chair''
*[[Mike Crapo]], Idaho
*[[Mike Enzi]], Wyoming
| valign="top" ((party shading/Democratic))|
*[[Ron Wyden]], Oregon, ''Ranking Member''
*[[Debbie Stabenow]], Michigan
|-
! House members
| valign="top" ((party shading/Democratic))|
*[[Richard Neal]], Massachusetts, ''Chair''
*[[John Lewis]], Georgia (Until July 17, 2020)
*[[Lloyd Doggett]], Texas
| valign="top" ((party shading/Republican))|
*[[Kevin Brady]], Texas, ''Vice Ranking Member''
*[[Devin Nunes]], California
|}

== Members, 115th Congress ==
{| class="wikitable"
|-
! 
! Majority
! Minority
|-
! Senate members
| valign="top" ((party shading/Republican))|
*[[Orrin Hatch]], Utah, ''Chair''
*[[Chuck Grassley]], Iowa
*[[Mike Crapo]], Idaho
| valign="top" ((party shading/Democratic))|
*[[Ron Wyden]], Oregon, ''Vice Ranking Member''
*[[Debbie Stabenow]], Michigan
|-
! House members
| valign="top" ((party shading/Republican))|
*[[Kevin Brady]], Texas, ''Vice Chair''
*[[Sam Johnson]], Texas
*[[Devin Nunes]], California
| valign="top" ((party shading/Democratic))|
*[[Richard Neal]], Massachusetts, ''Ranking Member''
*[[John Lewis]], Georgia
|}

== Members, 114th Congress ==
{| class="wikitable"
|-
! 
! Majority
! Minority
|-
! Senate members
| valign="top" ((party shading/Republican))|
*[[Orrin Hatch]], Utah, ''Vice Chair''
*[[Chuck Grassley]], Iowa
*[[Mike Crapo]], Idaho
| valign="top" ((party shading/Democratic))|
*[[Ron Wyden]], Oregon, ''Ranking Member''
*[[Debbie Stabenow]], Michigan
|-
! House members
| valign="top" ((party shading/Republican))|
*[[Kevin Brady]], Texas, ''Chair''
*[[Sam Johnson]], Texas
*[[Devin Nunes]], California
| valign="top" ((party shading/Democratic))|
*[[Sander Levin|Sandy Levin]], Michigan, ''Vice Ranking Member''
*[[Charles Rangel|Charlie Rangel]], New York
|}

==References==
((reflist))

==External links==
*[http://www.jct.gov/ Official site]
((United States congressional committees))
((US Joint Chairs))

[[Category:Joint committees of the United States Congress|Taxation]]
[[Category:Taxation in the United States]]
[[Category:1926 establishments in Washington, D.C.]]

Pages transcluded onto the current version of this page (help):

United States Congressional Joint Committee on Taxation (edit)
Template:Ambox (view source) (template editor protected)
Template:Cite web (view source) (protected)
Template:Democratic Party (US)/meta/shading (view source) (template editor protected)
Template:Find sources mainspace (view source) (template editor protected)
Template:Hlist/styles.css (view source) (protected)
Template:Main other (view source) (protected)
Template:More citations needed (view source) (template editor protected)
Template:Navbox (view source) (template editor protected)
Template:Navbox with columns (view source) (template editor protected)
Template:Normalwraplink (view source) (extended confirmed protected)
Template:Pagetype (view source) (protected)
Template:Party shading/Democratic (view source) (template editor protected)
Template:Party shading/Republican (view source) (template editor protected)
Template:Plainlist/styles.css (view source) (protected)
Template:Portal-inline (view source) (template editor protected)
Template:Reflist (view source) (protected)
Template:Reflist/styles.css (view source) (protected)
Template:Republican Party (US)/meta/shading (view source) (template editor protected)
Template:SDcat (view source) (protected)
Template:Short description (view source) (protected)
Template:Short description/lowercasecheck (view source) (protected)
Template:Sidebar with collapsible lists (view source) (template editor protected)
Template:Trim (view source) (protected)
Template:US Joint Chairs (edit)
Template:US taxation (edit)
Template:UStaxation (edit)
Template:UnitedStatesCode (view source) (template editor protected)
Template:United States congressional committees (view source) (semi-protected)
Template:Usc (view source) (semi-protected)
Module:Arguments (view source) (protected)
Module:Category handler (view source) (protected)
Module:Category handler/blacklist (view source) (protected)
Module:Category handler/config (view source) (protected)
Module:Category handler/data (view source) (protected)
Module:Category handler/shared (view source) (protected)
Module:Check for unknown parameters (view source) (protected)
Module:Citation/CS1 (view source) (protected)
Module:Citation/CS1/COinS (view source) (protected)
Module:Citation/CS1/Configuration (view source) (protected)
Module:Citation/CS1/Date validation (view source) (protected)
Module:Citation/CS1/Identifiers (view source) (protected)
Module:Citation/CS1/Utilities (view source) (protected)
Module:Citation/CS1/Whitelist (view source) (protected)
Module:Citation/CS1/styles.css (view source) (protected)
Module:Disambiguation/templates (view source) (protected)
Module:Find sources (view source) (template editor protected)
Module:Find sources/config (view source) (template editor protected)
Module:Find sources/links (view source) (template editor protected)
Module:Find sources/templates/Find sources mainspace (view source) (template editor protected)
Module:Message box (view source) (protected)
Module:Message box/ambox.css (view source) (protected)
Module:Message box/configuration (view source) (protected)
Module:Namespace detect/config (view source) (protected)
Module:Namespace detect/data (view source) (protected)
Module:Navbar (view source) (protected)
Module:Navbar/configuration (view source) (protected)
Module:Navbar/styles.css (view source) (protected)
Module:Navbox (view source) (template editor protected)
Module:Navbox/configuration (view source) (template editor protected)
Module:Navbox/styles.css (view source) (template editor protected)
Module:Pagetype (view source) (protected)
Module:Pagetype/config (view source) (protected)
Module:Pagetype/disambiguation (view source) (protected)
Module:Pagetype/setindex (view source) (protected)
Module:Pagetype/softredirect (view source) (protected)
Module:Portal (view source) (template editor protected)
Module:Portal-inline (view source) (template editor protected)
Module:Portal/images/u (view source) (template editor protected)
Module:SDcat (view source) (protected)
Module:Sidebar (view source) (template editor protected)
Module:Sidebar/configuration (view source) (template editor protected)
Module:Sidebar/styles.css (view source) (template editor protected)
Module:String (view source) (protected)
Module:Unsubst (view source) (protected)
Module:Wikitext Parsing (view source) (protected)
Module:Yesno (view source) (protected)

Return to United States Congressional Joint Committee on Taxation.

Retrieved from "https://en.wikipedia.org/wiki/United_States_Congressional_Joint_Committee_on_Taxation"