Legislative Resources

• Inflation Reduction Act of 2022
• Infrastructure Package
  • Biden Administration Proposals
    • FY 2023 President’s Budget
    • General Explanations of the Administration’s Revenue Proposals
    • Build Back Better Framework
    • H.R. 5376 – Build Back Better Act
      • Rules Committee Print 117-18 
        • Section-by-Section Summary as provided by the Committee on the Budget
        • Comparative print of RCP 117-18 to H.R. 5376
        • Comparative print of RCP 117-18 to RCP 117-17
      • Senate revisions issued 12-11-21
      • Text of H.R. 5376
      • H. Rept. 117-130
        • Report from the Committee on the Budget to accompany H.R. 5376
          • Book 1  
          • Book 2
          • Book 3
      • Rules Committee Print 117-17
        • Showing the text of H.R. 5376, as reported by the Committee on the Budget, with modifications.
          • Section-by-Section Summary as provided by the Committee on the Budget  
          • Comparative prints of RCP 117-17 to H.R. 5376, as reported (in 10 parts due to file size limitations)
            • Part 1
            • Part 2
            • Part 3
            • Part 4 
            • Part 5
            • Part 6
            • Part 7
            • Part 8
            • Part 9
            • Part 10
    • Billionaires Income Tax
      • Legislative text
      • Section-by-section summary
    • The American Jobs Plan
    • Made in America Tax Plan Report 
  • 2021-2022 energy-related proposals
    • House of Representatives
      • H.R.848 – GREEN Act of 2021
      • H.R.507 – Innovative Energy Manufacturing Act of 2021
      • H.R.698 – EV CHARGE Act of 2021
      • H.R.1062 – ACCESS 45Q Act
      • H.R.1684 – Energy Storage Tax Incentive and Deployment Act of 2021
      • H.R.1788 – Clean Energy Hydrogen Innovation Act
      • H.R.2307 – To create a Carbon Dividend Trust Fund for the American people in order to encourage market-driven innovation of clean energy technologies and market efficiencies which will reduce harmful pollution and leave a healthier, more stable, and more prosperous nation for future generations.
      • H.R.2633 – To amend the Internal Revenue Code of 1986 to increase and expand the credit for carbon oxide sequestration
    • Senate
      • S.1288 – Clean Energy for America Act
      • S.532 – Rural Wind Energy Modernization and Extension Act of 2021
      • S.661 – Carbon Capture Modernization Act
      • S.685 – America’s Clean Future Fund Act
      • S.759 – A bill to amend the Internal Revenue Code of 1986 to extend the credit for production of refined coal.
• The Passthrough Reform Discussion Draft
• International Tax
  • Made in America Tax Plan Report 
  • Senate Finance Committee: Overhauling International Taxation
    • Discussion draft
    • Section-by-section summary
  • International proposals – OECD
    • Tax Challenges Arising from Digitalisation – Report on Pillar One Blueprint
    • Tax Challenges Arising from Digitalisation – Report on Pillar Two Blueprint
  • International proposals – UN
    • Tax consequences of the digitalized economy – issues of relevance for developing countries
    • Model Double Taxation Convention between developed and developing countries
• Tax Cuts & Jobs Act
  • Final Bill
  • Senate
  • House of Representatives
  • Technical Corrections
•  Tax Reform 2.0
•  Prior Tax Reform Proposals
  • Republican Blueprint for Tax Reform
  • Trump’s Proposal
  • Camp’s Proposal
  • Nunes’s Proposal
  • Sanders’ Proposal
  • The Innovation Box
  • Congressional Commentary On Tax Proposals
  • The Hamilton Project
  • Other

Tax Cuts & Jobs Act


Final Bill

• 2018-12-20 – General Explanation Of Public Law 115-97
• 2017-12-19 – Amended H.R. 1
• 2017-12-14 – Joint Explanatory Statement of the Conference Committee’s Amended Tax Cuts and Jobs Act
• 2017-12-14 –Conference Report for the Tax Cuts and Jobs Act
• 2017-12-14 – JCT-Estimated Budget Effects for the Conference Committee’s Amended Tax Cuts and Jobs Act

Senate

• 2017-12-08 – JCT Comparison of the House-and Senate-Passed Versions of the Tax Cuts and Jobs Act
• 2017-12-04 – Manager’s Amendment to Senate Tax Cuts and Jobs Act
• 2017-11-30 – SFC-Explanation-of-the-Bill
• 2017-11-20- Senate Tax Reform Legislation Sec by Sec as Reported
• 2017-11-20 – Tax Cuts and Jobs Act
• 2017-11-16 – Manager’s Amendment – Hatch Modification to Amendment #25
• 2017-11-15 –  JCT – Description of the Chairman’s Modification to the Chairman’s Mark of the Tax Cuts and Jobs Act
• 2017-11-14 – JCT – Estimated Revenue Effects Of The Chairman’s Modification To The Chairman’s Mark Of The Tax Cuts And Jobs Act Scheduled For Markup By The Committee On Finance
• 2017-11-13 –  Amendment List to the Original Bill Entitled the Tax Cuts and Jobs Act
• 2017-11-12 – Senate Finance Committee Section-by-Section Summary of the Chairman’s Mark of the Tax Cuts and Jobs Act
• 2017-11-10 – JCT – Description of the Chairman’s Mark Of The Tax Cuts And Jobs Act
• 2017-11-09 – JCT – Estimated Revenue Effects of the Chairman’s Mark Of The Tax Cuts And Jobs Act
• 2017-11-09 – Senate Committee on Finance – Policy Highlights to the Tax Cuts and Jobs Act

House of Representatives

• 2017-12-11 – JCT – Macroeconomic Analysis of the “Tax Cuts and Jobs Act” as Passed by the House of Representatives
• 2017-11-13 – JCT – Distributional Effects Of H.R.1 The Tax Cuts And Jobs Act
• 2017-11-10 – Updated Text of the Tax Cuts and Jobs Act, H.R. 1, as Amended
• 2017-11-09 – Summary of Chairman’s Amendment #2 to the Amendment in the Nature of a Substitute to H.R. 1
• 2017-11-09 – Chairman’s Amendment 2 to the Amendment in the Nature of a Substitute to H.R. 1
• 2017-11-06 – Chairman’s Amendment 1 to the Amendment in the Nature of a Substitute to H.R. 1
• 2017-11-05 – JCT – Description of H.R. 1, The Tax Cuts and Jobs Act
• 2017-11-03 – JCT – Description of an Amendment in the Nature of a Substitute to H.R. 1, The Tax Cuts and Jobs Act
• 2017-11-03 – JCT – Estimated Revenue Effects of the Chairman’s Amendment in the Nature of a Substitute to H.R. 1, The Tax Cuts and Jobs Act
• 2017-11-03 – Amendment in the Nature of a Substitute to H.R. 1
• 2017-11-02 – JCT – Estimated Revenue Effects of H.R.1 The Tax Cuts and Jobs Act
• 2017-11-02 – The Tax Cuts and Jobs Act
• 2017-11-02 – Ways and Means Committee Report on the Tax Cuts and Jobs Act
• 2017-11-02 – Policy Highlights of the Tax Cuts and Jobs Act

Technical Corrections

• 2018-01-02 – Discussion Draft of the Tax Technical and Clerical Corrections Act (Ways and Means Committee)

Tax Reform 2.0

• 2020-03-27 – H.R. 748, Coronavirus Aid, Relief, and Economic Security Act (CARES Act)
• 2018-12-17 –  Retirement Savings and Other Tax Relief Act of 2018
• 2018-12-10 –  Retirement Savings and Other Tax Relief Act of 2018
• 2018-11-26 –  Retirement Savings and Other Tax Relief Act of 2018
• 2018-09-28 – H.R. 6760, Protecting Family and Small Business Tax Cuts Act of 2018
• 2018-09-27 – H.R. 6756, American Innovation Act of 2018
• 2018-09-27 – H.R. 6757, Family Savings Act of 2018

Prior Tax Reform Proposals

Republican Blueprint for Tax Reform

• 2017-05-18 – Testimony of Steven Rattner
• 2017-05-18 – Testimony of David Farr
• 2017-05-18 – Testimony of Zachary Mottle
• 2017-05-18 – Testimony of John Stephens
• 2017-05-18 – Testimony of Douglas Peterson
• 2017-03-23 – JCT-Destination-Based Taxation and Border Adjustment
• 2016-06-24 – Republican Blueprint for Tax Reform
• 2005-11-01 – Background – The President’s Advisory Panel on Federal Tax Reform – The Growth and Investment Tax Plan

Trump’s Proposal

• 2017-09-27 – Unified Framework For Fixing Our Broken Tax Code
• 2017-09-27 – Highlights of the Unified Tax Reform Framework
• 2017-04-26 – Trump’s 2017 Tax Reform for Economic Growth and American Jobs
• 2016-09-15 – Fact Sheet – Donald Trump Pro-Growth Economic Policy Will Create 25M Jobs
• 2015-09-28 – Trump’s Campaign Tax Plan
• 2015-09-28 – The Goals of Donald J. Trump’s Tax Plan – Tax Reform Will Make America Great Again

Camp’s Proposal

• 2014-02-26 – JCT-Technical Explanation of the Tax Reform Act Of 2014
• 2014-02-21 – Tax Reform Act of 2014
• 2014-02-21 – Tax Reform Act of 2014 — International Provisions

Nunes’s Proposal

• 2016-01-13 – American Business Competitiveness Act of 2015

Sanders’ Proposal

• 2015-04-14 – Corporate Tax Dodging Prevention Act

The Innovation Box

• 2015-07-29 – The Innovation Box: What It Is and Why We Need It
• 2015-07-28 – Innovation Promotion Act of 2015

Congressional Commentary On Tax Proposals

• 2017-5-16 –   Economic Growth and Tax Policy (JCX – 19-17)
• 2017-05-01 – CRS-Patent Boxes: A Primer
• 2017-04-25 –  CRS-The “Better Way” House Tax Plan: An Economic Analysis
• 2017-03-23 – JCT-Destination-Based Taxation and Border Adjustment
• 2017-02-28 – CRS-An Overview of Recent Tax Reform Proposals
• 2016-06-13 – CRS-A Patent/Innovation Box as a Tax Incentive for Domestic Research and Development
• 2016-03-18 – JCT-Background on Cash-Flow and Consumption-Based Approaches to Taxation
• 2016-03-18 – CRS-Tax Reform in the 114th Congress: An Overview of Proposals
• 2017-07-07 – CRS-Reform-of-US-International-Taxation.pdf

The Hamilton Project

• 2010-12-03 – Alan J. Auerbach-A Modern Corporate Tax

Other

• 2017-02-23 – NY State Bar – Report on the Discussion Draft of the Modernization of Derivatives Tax Act of 2016
• 2017-08-01 – Senate Democrats Tax Reform Principles 8.1.17