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Internal Revenue Code, § 8022. Duties

It shall be the duty of the Joint Committee—
I.R.C. § 8022(1) Investigation
I.R.C. § 8022(1)(A) Operation And Effects Of Law
To investigate the operation and effects of the Federal system of internal revenue taxes;
I.R.C. § 8022(1)(B) Administration
To investigate the administration of such taxes by the Internal Revenue Service or any executive department, establishment, or agency charged with their administration; and
I.R.C. § 8022(1)(C) Other Investigations
To make such other investigations in respect of such system of taxes as the Joint Committee may deem necessary.
I.R.C. § 8022(2) Simplification Of Law
I.R.C. § 8022(2)(A) Investigation Of Methods
To investigate measures and methods for the simplification of such taxes, particularly the income tax; and
I.R.C. § 8022(2)(B) Publication Of Proposals
To publish, from time to time, for public examination and analysis, proposed measures and methods for the simplification of such taxes.
I.R.C. § 8022(3) Reports
I.R.C. § 8022(3)(A)
To report, from time to time, to the Committee on Finance and the Committee on Ways and Means, and, in its discretion, to the Senate or House of Representatives, or both, the results of its investigations, together with such recommendations as it may deem advisable.
I.R.C. § 8022(3)(B)
Subject to amounts specifically appropriated to carry out this subparagraph, to report, at least once each Congress, to the Committee on Finance and the Committee on Ways and Means on the overall state of the Federal tax system, together with recommendations with respect to possible simplification proposals and other matters relating to the administration of the Federal tax system as it may deem advisable.
I.R.C. § 8022(4) Cross Reference
For duties of the Joint Committee relating to refunds of income and estate taxes, see section 6405.
(Aug. 16, 1954, ch. 736, 68A Stat. 927; amended by Pub. L. 105-206, title IV, Sec. 4002(a), July 22, 1998, 112 Stat. 685; Pub. L. 108-311, title III, Sec. 321(b), Oct. 4, 2004, 118 Stat. 1166; Pub. L. 115-141, Div. U, title IV, Sec. 401(b)(57), Mar. 23, 2018, 132 Stat. 348.)
BACKGROUND NOTES
AMENDMENTS
2018 - Subsec. (3)(C). Pub. L. 115-141, Div. U, Sec. 401(b)(57), amended par. (3) by striking subpar. (C). Before being struck, subpar. (C) read as follows:
“(C) To report, for each calendar year after 1998 and before 2005, to the Committees on Finance, Appropriations, and Governmental Affairs of the Senate, and to the Committees on Ways and Means, Appropriations, and Government Reform and Oversight of the House of Representatives, with respect to the matters addressed in the joint review referred to in section 8021(f)(2).”
2004 - Subsec. (3)(C). Pub. L. 108-311, Sec. 321(b), amended par. (C) by substituting “2005” for “2004” and by substituting “with respect to the matters addressed in the joint review referred to in section 8021(f)(2)” for “With respect to--
“(i) strategic and business plans for the Internal Revenue Service;
“(ii) progress of the Internal Revenue Service in meeting its objectives;
“(iii) the budget for the Internal Revenue Service and whether it supports its objectives;
“(iv) progress of the Internal Revenue Service in improving taxpayer service and compliance;
“(v) progress of the Internal Revenue Service on technology modernization; and
“(vi) the annual filing season.”
1998 - Subsec. (3). Pub. L. 105-206, Sec. 4002(a) amended subsec. (3). Prior to amendment it read as follows:
“(3) Reports
“To report, from time to time, to the Committee on Finance and the Committee on Ways and Means, and, in its discretion, to the Senate or the House of Representatives, or both, the results of its investigations, together with such recommendation as it may deem advisable.”
EFFECTIVE DATE OF 2018 AMENDMENTS
Amendments by Pub. L. 115-141, Div. U, Sec. 401(b)(57), effective March 23, 2018.
Sec. 401(e) of Pub. L. 115-141, Div. U, provided the following Savings Provision:
“(e) General Savings Provision With Respect To Deadwood Provisions.—If—
“(1) any provision amended or repealed by the amendments made by subsection (b) or (d) applied to—
“(A) any transaction occurring before the date of the enactment of this Act,
“(B) any property acquired before such date of enactment, or
“(C) any item of income, loss, deduction, or credit taken into account before such date of enactment, and
“(2) the treatment of such transaction, property, or item under such provision would (without regard to the amendments or repeals made by such subsection) affect the liability for tax for periods ending after such date of enactment,
“nothing in the amendments or repeals made by this section shall be construed to affect the treatment of such transaction, property, or item for purposes of determining liability for tax for periods ending after such date of enactment.”
EFFECTIVE DATE OF 2004 AMENDMENTS
Amendment by section 321(b) of Pub. L. 108-311 effective as of the date of the enactment of this Act [Enacted: Oct. 4, 2004]. Section 321(c) of Pub. L. 108-311 provided that:
“(c) TIME FOR JOINT REVIEW.--The joint review required by section 8021(f)(2) of the Internal Revenue Code of 1986 to be made before June 1, 2004, shall be treated as timely if made before June 1, 2005.”
EFFECTIVE DATE OF 1998 AMENDMENT
Amendment by section 4002(a) of Pub. L. 105-206 effective as of the date of enactment of this Act [Enacted: July 22, 1998].
TAX REVISION STUDY
Pub. L. 94-455, title V, 507, Oct. 4, 1976, 90 Stat. 1569, mandated a full and complete study by the Joint Committee on Taxation with respect to simplifying the tax laws and the feasibility of a reduction of tax rates; a report of such study with recommendations was to be submitted to the committees of Congress before July 1, 1977.
STUDY OF EXPANDED PARTICIPATION IN INDIVIDUAL RETIREMENT ACCOUNTS
Pub. L. 94-455, title XV, 1509, Oct. 4, 1976, 90 Stat. 1741, as amended by Pub. L. 99-514, 2, Oct. 22, 1986, 100 Stat. 2095, provided that: “The Joint Committee on Taxation shall carry out a study with respect to broadening the class of individuals who are eligible to claim a deduction for retirement savings under sections 219 or 220 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] to include individuals who are participants in pension plans described in section 401(a) of such Code (relating to qualified pension, profit-sharing, and stock bonus plans) or similar plans established for its employees by the United States, by a State or political division thereof, or by an agency or instrumentality of the United States or a State or political division thereof. The Joint Committee shall report its findings to the Committee on Ways and Means of the House of Representatives and to the Committee on Finance of the Senate.”
TAX INCENTIVES STUDY
Pub. L. 94-455, title XXI, 2133, Oct. 4, 1976, 90 Stat. 1925, mandated a study by the Joint Committee on Taxation, in consultation with the Treasury, of the cost effectiveness of different kinds of tax incentives, including an analysis of the most effective way to use tax cuts to provide economic stimulus; such report with its recommendations was to be submitted to the Committees of Congress no later than Sept. 30, 1977.