Tax Floor Debates Basics
"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to the floor of the Senate where the Senate votes on whether to approve the bill, provided it is not filibustered or withdrawn.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.)