"The Joint Committee on Taxation is a nonpartisan committee of the United States Congress . . . The Joint Committee Staff is closely involved with every aspect of the tax legislative process." (JCT Website)
"Joint Committee Bluebooks: Generally, at the end of each Congress, the Joint Committee [on Taxation] Staff . . . prepare explanations of the enacted tax legislation. The explanation follows the chronological order of the tax legislation as signed into law. For each provision, the document includes a description of present law, explanation of the provision, and effective date." (JCT Website)
"On major pieces of legislation, its staff publishes a General Explanation of the enacted legislation. This post-enactment report has become known as the 'Blue Book,' and it often contains comprehensive analysis and explanation of the legislation." (The Blue Book, Portfolio 100-3d, Bloomberg Law)
"Although technically the Blue Book is not a part of legislative history, because it is a post-enactment document, if is often considred in determining legislative intent at the time of enactment." (The Blue Book, Portfolio 100-3d, Bloomberg Law)
Publication of Blue Books: "The JCT published Blue Books from about 1970 to 1987, then discontinued them for almost 10 years, and revived the Blue Book in about 1996 during the 104th Congress . . . During the first era, 1970–1987, Blue Books were ordinarily legislation-specific, published for major pieces of tax legislation, and ad hoc. Blue Books issued during the second era, 1996 to present, are typically annual, end-of-year compilations that explain tax legislation enacted throughout the year. Thus, there is typically onlyone per year." (The Blue Book, Portfolio 100-3d, Bloomberg Law)
The following citation resources may be informative.
Bluebook R. 13.4, Reports, Documents, and Committee Prints
Below is a pertinent abbreviation.
Below are links to a selection of online resources offering Bluebooks and other JCT publications.