You may also need to consult documents produced by and for the United States Congress during the legislative process in order to determine the meaning of a statute and the intent of the Congress in passing the law.
Revenue laws are always introduced first in the House of Representatives and considered by the House Ways and Means Committee. After a measure is voted on and passed by the House, it is sent to the Senate, where the measure is considered by the Senate Finance Committee. The House Committee on Ways and Means and the Senate Finance Committee will usually hold hearings on a revenue bill.
Documents prepared by the U.S. Congressional Budget Office and the Department of the Treasury, Office of Tax Policy, may be considered by these committees. Witnesses who appear at the hearings may provide documents to the committee, too. After hearings have been held, each committee will issue a report. After the Senate passes the measure, differences between the House and Senate versions will be ironed out by a Conference Committee. The House Ways and Means Committee and the Senate Finance Committee together form the Joint Committee on Taxation.
The JCT issues Blue Books, explanations of enacted tax legislation.
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