Tax Committee Reports Basics
"When a bill is introduced in the House, a Committee Report is published which often states the reason the bill is being proposed . . . After the bill clears the House, it is considered by the Senate. The Senate Finance Committee holds hearings and prepares a report explaining any changes made to the House bill. A Conference Committee later resolves any differences between the House and Senate versions of the bill and issues its own report . . . Committee Reports are useful tools in determining Congressional intent behind certain tax laws and helping examiners apply the law properly." (Committee Reports, IRM § 22.214.171.124.2)
"Committee Reports are published in full in the Congressional Record and in part in the Internal Revenue Bulletin and Cumulative Bulletin." (Publication of Committee Reports, IRM § 126.96.36.199.2.1)
Citation, Tax Committee Reports
The following citation resources may be informative.
- Bluebook R. 13.4, Reports, Documents and Committee Prints
- IRM § 188.8.131.52.2.2 ("Committee Reports are identified by a number representing the session of Congress and a sequence number. For example, the Tax Reform Act of 1986 was enacted by Public Law 99–514. House, Senate, and Conference reports accompanying that legislation are cited as follows: A. House Report 99–426, 1986–3 C.B. Vol. 2; B. Senate Report 99–313, 1986–3 C.B. Vol. 3; and C.Conference Report 99–841, 1986–3 C.B. Vol. 4.")
- TaxCite, Pt. 1, B3, Committee Reports
- TaxCite, Pt. 3, C., Tax Legislation (Listing citations for commonly cited legislation, as well as associated committee reports)
Abbreviations, Tax Committee Reports
Below are pertinent abbreviations.
- House Report=H.R. Rep.
- Senate Report=S. Rep.
- Conference Report=Conf. Rep.
- Cumulative Bulletin=C.B.
Additional Instruction on Legislative History Research
Below are links to sources offering instruction on legislative history research.
Sources of Tax Committee Reports
Below are links to a selection of resources offering current and former congressional reports relating to federal taxation.
***TIP: Proquest Congressional (particularly its "Search by Number" function in the pull-down menu "Legislative & Executive Publications") is often the easiest platform from which to pull a Committee Report if you have the citation. The link to the Proquest Congressional can be found in the box below, "Sources of Committee Reports (Not Specific to Tax Law)". ***
Sources of Committee Reports (Not Specific to Tax Law)
Below are links to a selection of resources offering current and former congressional reports. These sources are not focused on tax committee reports.