JOINT COMMITTEE ON TAXATION
Congress of the United States
JOINT COMMITTEE ON TAXATION
Washington, DC 20515-6453
Honorable Charles H. Taylor
Subcommittee on Legislative
Committee on Appropriations
U.S. House of Representatives
Washington, D.C. 20515
This letter relates to the fiscal year 2001 appropriation request for the Joint Committee on Taxation (the "Joint Committee").
Key points relating to the appropriation request are as follows:
The Joint Committee is requesting an appropriation for fiscal year 2001 of $6,747,000, an
increase over the fiscal year 2000 appropriation of $291,000. This represents a 4.65
percent increase over the fiscal year 2000 appropriation. The increase is attributable to (1)
personnel cost-of-living increases ($228,000), (2) 1-percent meritorious increases for
personnel expenses ($61,000), and (3) the projected costs of employee transit benefits
($2,000) for the fiscal year.
As required by the FY2000 Consolidated Appropriation Bill, the 0.38 percent recission
amount applicable to the Joint Committee is $24,533. The Joint Committee staff allocated
$12,000 of this amount to Other Services and $12,533 to Equipment. These amounts
have been restored for purposes of calculating the fiscal year 2001 appropriation request.
Proposed adjustments have been made to the allocation of nonpersonnel expenses to better reflect actual experience, but no overall change in the appropriation for nonpersonnel expenses is requested for fiscal year 2001.
Under section 4002(a) of the IRS Restructuring and Reform Act of 1998, subject to
amounts being specifically appropriated for this purpose, the Joint Committee is required
to report at least once each Congress to the Senate Committee on Finance and the House
Committee on Ways and Means on the overall state of the Federal tax system, together
with recommendations with respect to possible simplification proposals and other matters
relating to the administration of the Federal tax system. The Senate appropriated
$200,000 for this purpose in the Joint Committee's fiscal year 2000 appropriation, and
this increase was accepted in the conference on the Legislative Branch appropriations.
The Joint Committee is requesting that the Subcommittee appropriate equivalent funds
for this study for fiscal year 2001 to enable the Joint Committee staff to complete its
work on this project.
This letter relates to the fiscal year 2001 appropriation request for the Joint Committee on Taxation (the "Joint Committee").
Key points relating to the appropriation request are as follows:
The Joint Committee is requesting an appropriation for fiscal year 2001 of $6,747,000, an
increase over the fiscal year 2000 appropriation of $291,000. This represents a 4.65
percent increase over the fiscal year 2000 appropriation. The increase is attributable to (1)
personnel cost-of-living increases ($228,000), (2) 1-percent meritorious increases for
personnel expenses ($61,000), and (3) the projected costs of employee transit benefits
($2,000) for the fiscal year.
As required by the FY2000 Consolidated Appropriation Bill, the 0.38 percent recission
amount applicable to the Joint Committee is $24,533. The Joint Committee staff allocated
$12,000 of this amount to Other Services and $12,533 to Equipment. These amounts
have been restored for purposes of calculating the fiscal year 2001 appropriation request.
Proposed adjustments have been made to the allocation of nonpersonnel expenses to better reflect actual experience, but no overall change in the appropriation for nonpersonnel expenses is requested for fiscal year 2001.
Under section 4002(a) of the IRS Restructuring and Reform Act of 1998, subject to
amounts being specifically appropriated for this purpose, the Joint Committee is required
to report at least once each Congress to the Senate Committee on Finance and the House
Committee on Ways and Means on the overall state of the Federal tax system, together
with recommendations with respect to possible simplification proposals and other matters
relating to the administration of the Federal tax system. The Senate appropriated
$200,000 for this purpose in the Joint Committee's fiscal year 2000 appropriation, and
this increase was accepted in the conference on the Legislative Branch appropriations.
The Joint Committee is requesting that the Subcommittee appropriate equivalent funds
for this study for fiscal year 2001 to enable the Joint Committee staff to complete its
work on this project.
Congress of the United States
Honorable Charles H. Taylor
U.S. House of Representatives
JOINT COMMITTEE ON TAXATION
Washington, DC 20515–6433
Additional details relating to this appropriation request are provided below.
A. Summary of Fiscal Year 2001 Appropriation Request
The following summarizes the Joint Committee's appropriation request for fiscal year
As required by the FY2000 Consolidated Appropriation Bill, the 0.38 percent recission amount applicable to the Joint Committee is $24,533. The Joint Committee staff allocated $12,000 of this amount to Other Services and $12,533 to Equipment. These amounts have been restored for purposes of calculating the fiscal year 2001 appropriation request.
B. Details of Fiscal Year 2001 Appropriation Request
Cost-of-living.--Pursuant to information provided by the House Office of Finance, a 4.4 percent cost-of-living adjustment for calendar year 2000 and a 3.7 percent cost-of-living adjustment for calendar year 2001 were assumed in calculating proposed cost-of-living adjustments for personnel expenses. Using these assumptions, proposed cost-of-living adjustments for fiscal year 2001 equal $228,000.
Meritorious increases.--A requested increase of $61,000 is included in the appropriation
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