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Federal Tax Research: Floor Debates

This guide provides information on federal tax law and identifies pertinent print and online resources available through the NYU Law Library.

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 100-3d, Bloomberg Law)

"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to the floor of the Senate where the Senate votes on whether to approve the bill, provided it is not filibustered or withdrawn.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 100-3d, Bloomberg Law)

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.

Sources of Tax Floor Debates, Tax Specific