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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
- Citing Committee Reports, 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.
- Conference Report=Conf. Rep.
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)". ***
Archived Tax Code, IntelliConnect
In addition to historical tax law, this collection offers "Congressional Committee Reports related to tax law changes from 1913 to 1938." (CCH)
Code Arranged Committee Reports, Checkpoint
Under the "Table of Contents" tab, navigate: Federal Library-> Federal Source Materials->Code, Regulations, Committee Reports & Tax Treaties->Code Arranged Committee Reports
Compiled Legislative Histories of Tax Laws (Online Sources)
A compiled legislative history for a tax statute may contain materials from pertinent committee reports. This link is to a list of online sources offering compiled legislative histories of tax laws.
Compiled Legislative Histories of Tax Laws (Print Sources)
A compiled legislative history for a tax statute may contain materials from pertinent committee reports. This link is to a list of print sources offering compiled legislative histories of tax laws.
Federal Taxation Legislative History, Westlaw
"Congressional committee reports setting out the legislative history of tax-related public laws as reprinted in U.S. Code Congressional and Administrative News from 1948 through 1989. From 1990 forward, the database contains all congressional committee reports, including reports on bills that did not become law. . ." (Westlaw)
Internal Revenue Bulletin & Cumulative Internal Revenue Bulletin
Committee reports, are portions thereof, are published in the Internal Revenue Bulletin. This link is to a list of sources (print and online) offering the Internal Revenue Bulletin & Cumulative Internal Revenue Bulletin.
Legislative History, Tax Notes
Click on "Research Tools"→Federal Research Library→Tax Legislation (under "Browse Documents")→Legislative History (from pull down bar).
Online Collections of Legislative History Materials, Tax
This link is to another page in this research guide that lists online sources offering legislative histories material for tax laws. Such a collection may contain hearings on tax committee reports.
Taxation & Economic Reform in America Parts I & II, 1781-2010, HeinOnline
"This historical archive contains more than 2,300 volumes and one million pages of legislative history materials and other documents . . . " (HeinOnline) The collection offers select committee reports on federal tax legislation.
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.
Legislative History - U.S. Code, 1948 to present, Westlaw
"All congressional committee reports, including reports on bills that did not become law, beginning with 1990. Also sets out the legislative history of public laws as reprinted in U.S. Code Congressional and Administrative News (USCCAN) from 1948 through 1989 . . ." (Westlaw)