Legislation - 113th Congress

2013-2014

Legislation and Proposals

H.R. 1, Tax Reform Act of 2014
December 10, 2014

Camp Releases Tax Reform Plan to Strengthen the Economy and Make the Tax Code Simpler, Fairer and Flatter
February 26, 2014

JCT Chief of Staff Memo to Ranking Member Levin Regarding Private Activity Bond Issuance and the Tax Reform Act of 2014
March 25, 2014

Memorandum to Ways and Means Committee members about tax reform efforts
March 24, 2014

Discussion Draft - Tax Reform Act of 2014
February 26, 2014

Discussion Draft Section-by-Section Summary
February 26, 2014

Executive Summary of the Tax Reform Act of 2014
February 26, 2014

Baucus Unveils Proposal for Energy Tax Reform
December 18, 2013

Energy Tax Reform Legislative Language
Energy Tax Reform Discussion Draft Summary
Energy Tax Reform Discussion Draft One Pager
JCT Technical Explanation of Energy Tax Reform Discussion Draft
December 18, 2013

Baucus Works to Overhaul Outdated Tax Code
November 21, 2013

Cost Recovery and Accounting Summary
Cost Recovery and Accounting One Pager
JCT Technical Explanation of Cost Recovery and Accounting Draft

Fact Sheet: A Better Bargain for the Middle Class: Jobs
July 30, 2013

Press Release: Baucus, Hatch Urge Colleagues to Provide Input on Tax Reform
June 27, 2013

Ways and Means Committee Chairman Dave Camp Proposal: Strengthening the Economy and Increasing Wages by Making the Tax Code Simpler and Fairer for Americas Small Businesses
March 12, 2013

Press Release: Camp Releases Making the Tax Code Simpler and Fairer for America's Small Businesses Discussion Draft
March 12, 2013

Fact Sheet: One page Highlights
March 12, 2013

Bill Text: Ways and Means Discussion Draft
March 12, 2013

Technical Explanation of the Ways and Means Committee Discussion Draft Provisions To Reform the Taxation of Small Businesses and Passthrough Entities
March 12, 2013

Summary of Cut Unjustified Tax Loopholes Act
January 29, 2013

Hearings

Joint Committee on Taxation Materials

Technical Explanation, Estimated Revenue Effects, Distribution Analysis, And Macroeconomic Analysis Of The Tax Reform Act Of 2014, A Discussion Draft Of The Chairman Of The House Committee On Ways And Means To Reform The Internal Revenue Code
November 18, 2014

JCT Technical Explanation Title I Individual JCX-12-14
February 26, 2014

JCT Technical Explanation Title II AMT Repeal JCX-13-14
February 26, 2014

JCT Technical Explanation Title III Business JCX-14-14
February 26, 2014

JCT Technical Explanation Title IV Participation Exemption System JCX-15-14
February 26, 2014

JCT Technical Explanation Title V Tax Exempt Entities JCX-16-14
February 26, 2014

JCT Technical Explanation Title VI Tax Administration and Compliance JCX-17-14
February 26, 2014

JCT Technical Explanation Title VII Excise Taxes JCX-18-14
February 26, 2014

JCT Technical Explanation Title VIII Deadwood Provisions JCX-19-14
February 26, 2014

JCT Revenue Estimate JCX-20-14
February 26, 2014

JCT Distributional Effects JCX-21-14
February 26, 2014

JCT Macroeconomic Analysis JCX-22-14
February 26, 2014

Joint Committee on Taxation Memo to Rep. Dave Camp about information related to Table #14-1 002 RI, item III.C4, "modify low-income housing program and repeal 4% credits" contained in the "Tax Reform Act of 2014"
February 25, 2014

Joint Committee on Taxation Letter to Rep. Dave Camp about Macroeconomic Effects of the Tax Reform Act of 2014
February 21, 2014

Camp Announces Hearing on Tax Reform and Residential Real Estate
Committee on Ways and Means, April 25, 2013

Panel One

Testimony - Mark Fleming, Chief Economist, CoreLogic
April 25, 2013

Testimony - Eric Toder, Co-Director, Urban-Brookings Tax Policy Center
April 25, 2013

Testimony - Jane Gravelle, Senior Specialist in Economic Policy, Congressional Research Service
April 25, 2013

Testimony - Mark Calabria, Director of Financial Regulation Studies, Cato Institute
April 25, 2013

Testimony - Phillip Swagel, Professor of International Economic Policy, University of Maryland School of Public Policy
April 25, 2013

Panel Two

Testimony - Gary Thomas, President, National Association of Realtors
April 25, 2013

Testimony - Robert Dietz, Assistant Vice President for Tax and Policy Issues, National Association of Home Builders
April 25, 2013

Testimony - Thomas Moran, Chairman, Moran & Company, Chicago, IL, appearing on behalf of the National Multi Housing Council and the National Apartment Association
April 25, 2013

Testimony - Robert Moss, Senior Vice President, Boston Capital, Boston, MA, appearing on behalf of the Housing Advisory Group
April 25, 2013

Reducing the Deficit by Eliminating Wasteful Spending in the Tax Code
March 5, 2013

Testimony - Patty Murray, Chairman, Senate Budget Committee
March 5, 2013

Testimony - Jared Bernstein, Senior Fellow, Center on Budget and Policy Priorities
March 5, 2013

Testimony - Edward D. Kleinbard, Professor of Law, University of Southern California Gould School of Law
March 5, 2013

Testimony - Russ Roberts, Research Fellow Hoover Institution, Stanford University
March 5, 2013