26 U.S. Code § 8022 - Duties
To investigate the operation and effects of the Federal system of internal revenue taxes;
To investigate the administration of such taxes by the Internal Revenue Service or any executive department, establishment, or agency charged with their administration; and
To make such other investigations in respect of such system of taxes as the Joint Committee may deem necessary.
To publish, from time to time, for public examination and analysis, proposed measures and methods for the simplification of such taxes.
For duties of the Joint Committee relating to refunds of income and estate taxes, see section 6405.
2004—Par. (3)(C). Pub. L. 108–311 substituted “2005” for “2004” and “with respect to the matters addressed in the joint review referred to in section 8021(f)(2).” for “with respect to—
“(i) strategic and business plans for the Internal Revenue Service;
“(ii) progress of the Internal Revenue Service in meeting its objectives;
“(iii) the budget for the Internal Revenue Service and whether it supports its objectives;
“(iv) progress of the Internal Revenue Service in improving taxpayer service and compliance;
“(v) progress of the Internal Revenue Service on technology modernization; and
“(vi) the annual filing season.”
1998—Par. (3). Pub. L. 105–206 reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “To report, from time to time, to the Committee on Finance and the Committee on Ways and Means, and, in its discretion, to the Senate or the House of Representatives, or both, the results of its investigations, together with such recommendation as it may deem advisable.”
Committee on Governmental Affairs of Senate changed to Committee on Homeland Security and Governmental Affairs of Senate, effective Jan. 4, 2005, by Senate Resolution No. 445, One Hundred Eighth Congress, Oct. 9, 2004.
Committee on Government Reform and Oversight of House of Representatives changed to Committee on Government Reform of House of Representatives by House Resolution No. 5, One Hundred Sixth Congress, Jan. 6, 1999. Committee on Government Reform of House of Representatives changed to Committee on Oversight and Government Reform of House of Representatives by House Resolution No. 6, One Hundred Tenth Congress, Jan. 5, 2007.
Pub. L. 94–455, title V, § 507, Oct. 4, 1976, 90 Stat. 1569, mandated a full and complete study by the Joint Committee on Taxation with respect to simplifying the tax laws and the feasibility of a reduction of tax rates; a report of such study with recommendations was to be submitted to the committees of Congress before July 1, 1977.
Pub. L. 94–455, title XV, § 1509, Oct. 4, 1976, 90 Stat. 1741, directed Joint Committee on Taxation to carry out study with respect to broadening class of individuals eligible to claim deduction for retirement savings under section 219 or 220 of this title, and to report its findings to Committee on Ways and Means of the House of Representatives and to Committee on Finance of the Senate.
Pub. L. 94–455, title XXI, § 2133, Oct. 4, 1976, 90 Stat. 1925, mandated a study by the Joint Committee on Taxation, in consultation with the Treasury, of the cost effectiveness of different kinds of tax incentives, including an analysis of the most effective way to use tax cuts to provide economic stimulus; such report with its recommendations was to be submitted to the Committees of Congress no later than Sept. 30, 1977.
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