Tax Hearing Basics
The "Ways and Means [Committee, H.O.R.] is empowered to hold hearings and mark-up sessions . . . During hearings, the committee hears from witnesses on the advisability of the legislation. This can include the Treasury's Assistant Secretary of Tax Policy, high-level IRS employees, tax practitioners, legal scholars, and others." (House Ways and Means, Portfolio, 100-2nd, Bloomberg BNA)
The "Senate Finance [Committee] may hold hearings and markup sessions . . ." (Senate Finance Committee, Portfolio 100-2nd, Blooomberg BNA)
Citation, Tax Hearings
The following citation resources may be informative.
- Bluebook R. 13.3(a), Federal Committee Hearings
- TaxCite, Pt. 1, B2, Hearings
Abbreviations, Tax Hearings
Below are pertinent abbreviations.
- House Committee on Ways and Means=H. Comm. on Ways & Means
- Senate Finance Committee=S. Comm. on Fin.
Additional Instruction on Legislative History Research
Below are links to sources offering instruction on legislative history research.
Sources of Tax Hearings
Below are links to a selection of online resources offering information and materials relating to hearings on federal tax legislation.
Sources of Hearings (Not Specific to Tax Law)
Below are links to a selection of online resources offering information and materials relating to hearings on federal legislation. These sources are not focused on tax hearings.