Legislative History of Tax Cuts and Jobs Act: Other

Guide collecting the important legislative history documents regarding the tax reform effort of 2017.

Conference, Tax Cuts and Jobs Act, H.R.1 (2017)

Joint Committee on Taxation report comparing provisions of the House- and Senate-passed versions of the Tax Cuts and Jobs Act.

Senate Tax Cuts and Jobs Act, H.R 1 (2017).

Joint Committee on Taxation estimated revenue effects of modifications to the “Tax Cuts and Jobs Act,” as reported by the Senate Committee on Finance (Dec. 2, 2017).

Joint Committee on Taxation analysis of the of macroeconomic effects of the Tax cut and Jobs Act as reported by the Senate Finance Committee on November 16, 2017, and their impact on the Federal budget.

Section-by-Section Summary of Tax Cuts and Jobs Act as modified, amended and reported from the committee on November 16, 2017.

Distribution Effects of the Chairman's Modification to the Chairman's Mark of the "Tax Cuts And Jobs Act," Scheduled for Markup by the Committee on Finance on November 16, 2017.

Correction to the Description of the Chairman's Modification to the Chairman's Mark Of The "Tax Cuts And Jobs Act".

Estimated Revenue Effects of the Chairman's Modification to the Chairman's Mark of the "Tax Cuts And Jobs Act," scheduled for markup by the Senate Committee on Finance on November 15, 2017.

Description of the Senate Finance Committee Chairman's Modification to the Chairman's Mark of the "Tax Cuts And Jobs Act".

Joint Committee on Taxation’s Estimated Revenue Effects of the Senate Finance Committee Chairman's mark of the "Tax Cuts and Jobs Act."

Fact sheet highlighting specific aspects of the Senate Finance Committee Chairman's Mark of the Tax Cuts and Jobs Act.

"Real world" examples of tax cuts under Senate Finance Committee Chairman's Mark of the Tax Cuts and Jobs Act.

Fact sheet on Senate Finance Committee efforts on tax reform.

House Tax Cuts and Jobs Act, H.R. 1 (2017).

Rules Committee Print 115-39, showing the text of H. R. 1 as ordered reported by the House
Committee on Ways and Means.

Distributional Effects Of H.R.1, The "Tax Cuts And Jobs Act," As Ordered Reported By The Committee On Ways And Means On November 9, 2017

Joint Committee on Taxation's description of an amendment in the nature of a substitute to H.R. 1, The “Tax Cuts And Jobs Act”.

Joint Committee on Taxation's estimated revenue effects of the Chairman’s amendment in the nature of a substitute to H.R. 1, The “Tax Cuts And Jobs Act,” scheduled for markup by the House Committee on Ways and Means on November 6, 2017.

Joint Committee on Taxation's Estimated Revenue Effects of H.R. 1, The “Tax Cuts And Jobs Act,” scheduled for markup by the House Committee on Ways and Means on November 6, 2017.

Thirty three page summary of H.R. 1, produced by House Ways & Means Committee.

Fact sheet on H.R. 1, produced by House Ways and Means Committee, responding to charges made against bill.

Fact sheet highlight aspects of H.R. 1, the Tax Cuts and Jobs Act. Additional fact sheet on H.R. 1, Tax Cuts and Jobs Act.

S. Con. Res. ?? (2015).

Documents posted at Senate Budget Committee website on September 29, 2017, when draft resolution was produced.

Table summarizing budget totals for FY 2018-2027. Title by title summary of the purposes and effects of the budget resolution. Short summary of the goals and effects of tax reform.

Unified Framework

On September 27, 2017, the "Big Six" group--consisting of Speaker of the House Paul Ryan, House Ways and Means Committee Chair Kevin Brady, Senate Majority Leader Mitch McConnell, Senate Finance Committee Chair Orrin Hatch, National Economic Council Director Gary Cohn and Treasury Secretary Steven Mnuchin--produced this general guide of policy goals for tax reform.

Nine page summary of tax plan goals. One page summary of full United Framework plan.

H. Con. Res. 71 (2017).

Documents posted at House Budget Committee website for FY 2018 budget resolution.

One page summary of FY 2018 budget resolution. Image illustrating impact of budget resolution. July 18, 2017 paper by conservative academics advocating need for tax reform. Paper explaining budget resolution. Charts and graphs giving justification for budget resolution. Committee mark up votes on budget resolution.

"A Better Way"

Speaker Paul Ryan and House Republicans issued a white paper on June 22, 2016, which has been described as the culmination of their proposals over the prior 20 years. Commentators consider this as one forerunner for future tax reform policies.

The 37-page "white paper" or framework of House Republican tax policy proposals. Summary of House Republican tax policy proposals found in the policy paper. Summary containing significant numbers related to the plan's policy proposals.

Senate Committee on Finance Bipartisan Tax Working Group Reports (2015)

In January of 2015, the Senate Committee on Finance formed five working groups on the following tax reform topics: 1) individual income tax; 2) business income tax; 3) savings & investment; 4) international yax; and 5) community development and infrastructure. The purpose of these groups was to provide the committee with information, policy options and recommendations as it considered tax reform during various hearings throughout the year. The chairman and the ranking member of the Finance Committee received the reports in July, 2015.

Senate Committee on Finance press release on reports' release with links to each.

In March, the Senate Committee on Finance solicited public input on tax reform to provide the working groups with more data. The Committee received 1,400 submissions. Links to these were posted at Committee press release.