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Tax Committees’ White Papers & Legislative Proposals


Ranking Member Wyden’s Cost Recovery/Depreciation Reform & Simplification

Text Discussion Draft

Summary of the Discussion Draft

JCT Technical Explination


Innovation Act Proposals

Text Discussion Draft

Technical Explanation of Discussion Draft

Innovation Box Questions and Request for Comments


Chairman Camp’s Discussion Draft

Executive Summary

Section-by-Section Summary

Legislative Language

JCT Materials


Chairman Baucus’ Discussion Drafts

Energy

One Page Summary

Overview and Detailed Summary

Legislative Language

JCT Technical Explanation

 

Cost Recovery and Tax Accounting

One Page Summary

Overview and Detailed Summary

Legislative Language

JCT Technical Explanation

 

Tax Administration

One Page Summary

Overview and Detailed Summary

Legislative Language

JCT Technical Explanation of Draft .

Technical Corrections Legislative Language

JCT Explanation of Draft Technical Corrections

List of Provisions Identified by JCT Staff as Potential Deadwood

 

International Tax Reform

One Page Summary 

Overview and Detailed Summary

Common Portions of the Draft

Draft Option Y

Draft Option Z

Technical Explanation from JCT


Senate Finance Committee Tax Reform Option Papers

Simplifying the Tax System for Families and Businesses

Business Investment and Innovation 

Family, Education and Opportunities

Infrastructure, Energy, and Natural Resources

International Competitiveness

Economic and Community Development

Economic Security

Types of Income and Business Entities

Tax-Exempt Organizations and Charitable Giving

Non-Income Tax Issues and Related Reforms


House Ways and Means Committee Tax Reform Discussion Drafts

Holding Wall Street Accountable And Protecting Taxpayers By Creating A Simpler, Fairer Tax Code: Financial Products Tax Reform

Strengthening the Economy and Increasing Wages by Making the Tax Code Simpler and Fairer for America’s Small Businesses