Federal Tax Research: Legislative History

Legislative history is defined as "[t]he background and events leading up the enactment of a statute, including hearings, committee reports, and floor debates." (Black's Law Dictionary, 8th ed.)

Below are links to the pages located under the tab, "Legislative History."

• Online Collections of Legislative History Materials
• Print Collections of Legislative History Materials
• Compiled Legislative Histories
• Legislative Process
• Bills
• Hearings
• Committee Reports
• JCT Publications (including Blue Books)
• Floor Debates

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