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This is the "Floor Debates" page of the "Federal Tax Research" guide.
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Federal Tax Research  

This guide provides information on federal tax law and identifies pertinent print and online resources available through the NYU Law Library.
Last Updated: Nov 13, 2017 URL: Print Guide RSS Updates

Floor Debates Print Page

Tax Floor Debates Basics

"Out of Committee, the bill goes to the floor of the House where the presiding officer 'reads the bill into the Congressional Record,' and, within the parameters set by the Rules Committee, opens the floor for debate. If there is debate, it is usually included in the Congressional Record . . ." (Floor of the House, Portfolio 100-2nd, Bloomberg BNA)

"Analogous to the procedures in the House Chamber, once a bill is reported out of Senate Finance, it goes to the floor of the Senate where the Senate votes on whether to approve the bill, provided it is not filibustered or withdrawn. As in the House, debates usually are recorded in the Congressional Record . . ." (Floor of the Senate, Portfolio 100-2nd, Bloomberg BNA)

    Citation, Tax Floor Debates

    Pertinent citation resources may include the following.

    • TaxCite, Pt. 1, B6, Congressional Record
    • Bluebook 13.5, Debates

      Abbreviation, Tax Floor Debates

      Below is a pertinent abbreviation.

      • Congressional Record=Cong. Rec.

        Additional Instruction on Legislative History Research

        Below are links to sources offering instruction on legislative history research.

        Sources of Tax Floor Debates

        Below are links to a selection of online resources offering current and former congressional reports relating to federal taxation.

        Sources of Floor Debates (Not Specific to Tax Law)

        Below are links to a selection of online resources offering floor debates. (These sources are not limited to debates on tax legislation.)


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