Tax Convention With South Africa. Exec. Rept. 105–11 (Executive report for the Senate Foreign Relations Committee).

Tax Protocol With Canada. Exec. Rept. 105-12 (Executive report for the Senate Foreign Relations Committee).

Tax Convention With Ireland. Exec. Rept. 105–13 (Executive report for the Senate Foreign Relations Committee).

ATTACHMENT B.-JOINT COMMITTEE ON TAXATION

JCS-97 DOCUMENTS

JCS-1-97-Analysis Of Provisions Contained In The Line Item Veto Act (Public Law 104-130) Relating To Limited Tax Benefits. January 3, 1997

JCS-2-97-Description And Analysis Of Tax Proposals Relating To Individual Saving And IRA's. Scheduled for a Hearing Before the Senate Committee on Finance on March 6, 1997. March 3, 1997

JCS-3-97-Analysis Of Proposed Tax Incentives For Higher Education. Scheduled for a Hearing Before the House Committee on Ways and Means on March 5, 1997. March 4, 1997

JCS-4-97-Tax Treatment Of Capital Gains And Losses. Scheduled for a Public Hearing by the Senate Committee on Finance on March 13, 1997. March 12, 1997 JCS-5-97-Description And Analysis Of Tax Proposals Relating To Savings And Investment (Capital Gains, IRA's, And Estate And Gift Tax). Scheduled for a Public Hearing Before the House Committee on Ways and Means on March 19, 1997. March 18, 1997

JCS-6-97-Review Of Selected Entity Classification And Partnership Tax Issues. April 8, 1997 JCS-7-97-Description And Analysis Of Proposals Relating To Estate And Gift Taxation. Scheduled for a Public Hearing Before the Senate Committee on Finance on April 10, 1997. April 8, 1997

JCS-8-97-Impact On Individuals And Families Of Replacing The Federal Income Tax. Scheduled for a Public Hearing Before the House Committee on Ways and Means on April 15, 1997. April 14, 1997

JCS-9-97-Analysis Of Proposed Tax And Savings Incentives For Higher Education. Scheduled for a Public Hearing Before the Senate Committee on Finance on April 16, 1997. April 15, 1997

JCS-10-97-Description And Analysis Of Certain Revenue-Raising Provisions Contained In The President's Fiscal Year 1998 Budget Proposal. April 16, 1997

JCS-11-97-Comparison Of Revenue Provisions Of H.R. 2014 As Passed By The House And The Senate. Prepared for the Use of the House and Senate Conferees. July 10, 1997

JCS-12-97-Explanation Of Proposed Income Tax Treaty Between The United States And The Republic Of Austria. Scheduled for a Hearing Before the Committee on Foreign Relations, United States Senate on October 7, 1997. October 6, 1997 JCS-13-97-Explanation Of Proposed Income Tax Treaty And Proposed Protocol Between The United States And The Republic Of Turkey. Scheduled for a Hearing Before the Committee on Foreign Relations, United States Senate on October 7, 1997. October 6, 1997

JCS-14-97-Explanation Of Proposed Income Tax Treaty Between The United States And The Grand Duchy Of Luxembourg. Scheduled for a Hearing Before the Committee on Foreign Relations, United States Senate on October 7, 1997. October 6, 1997

JCS-15-97-Explanation Of Proposed Income Tax Treaty Between The United States And The Republic Of South Africa. Scheduled for a Hearing Before the Committee on Foreign Relations, United States Senate on October 7, 1997. October 6, 1997

JCS-16-97-Explanation Of Proposed Income Tax Treaty And Proposed Protocol Between The United States And The Swiss Confederation. Scheduled for a Hearing Before the Committee on Foreign Relations, United States Senate on October 7, 1997. October 6, 1997

JCS-17-97-Explanation Of Proposed Income Tax Treaty And Proposed Protocol Between The United States And Ireland. Scheduled for a Hearing Before the Committee on Foreign Relations, United States Senate on October 7, 1997. October 6, 1997

JCS-18-97-Explanation Of Proposed Income Tax Treaty Between The United States And The Kingdom Of Thailand. Scheduled for a Hearing Before the Committee on Foreign Relations, United States Senate on October 7, 1997. October 6, 1997

JCS-19-97-Explanation Of Proposed Protocol To The Income Tax Treaty Between The United States And Canada. Scheduled for a Hearing Before the Committee on Foreign Relations, United States Senate on October 7, 1997. October 6, 1997 JCS-20-97-Federal Income Tax Issues Arising In Connection With Proposals To Restructure The Electric Power Industry. October 17, 1997

JCS-21-97-Joint Committee On Taxation Tax Modeling Project And 1997 Tax Symposium Papers. November 20, 1997

JCS-22-97-Estimates Of Federal Tax Expenditures For Fiscal Years 1998-2002. Prepared for the House Committee on Ways and Means and the Senate Committee on Finance. December 15, 1997

JCS-23-97-General Explanation Of Tax Legislation Enacted In 1997. December

17, 1997

JCX-97 DOCUMENTS

JCX-1-97-Description Of Title III ("Affordable College Act”) Of S. 1 (“Safe And Affordable Schools Act Of 1997”). January 21, 1997

1997

JCX-2-97-Description Of S. 2 ("American Family Tax Relief Act"). January 21, JCX-3-97-Background Information On Federal Air Transportation Excise Taxes And The Airport And Airway Trust Fund. Scheduled for a Public Hearing Before the Senate Committee on Finance on February 4, 1997. February 3, 1997 JCX-4-97-Background Information On Federal Air Transportation Excise Taxes And The Airport And Airway Trust Fund. Scheduled for a Public Hearing Before the House Committee on Ways and Means on February 5, 1997. February 4, 1997 JCX-5-97-Reinstatement Of Air Transportation Excise Taxes And Transfer Of Excise Tax Revenues To The Airport And Airway Trust Fund. Scheduled for a Markup by the Senate Committee on Finance on February 5, 1997. February 4, 1997

JCX-6-97R-Description Of Revenue Provisions Contained In The President's Fiscal Year 1998 Budget Proposal. February 10, 1997

JCX-7-97-Reinstatement Of Air Transportation Excise Taxes And Transfer Of Excise Tax Revenues To The Airport And Airway Trust Fund. Scheduled for a Markup by the House Committee on Ways and Means on February 12, 1997. February 10, 1997

JCX-8-97-Estimated Budget Effects Of The Revenue Provisions Contained In The President's Fiscal Year 1998 Budget Proposal. February 27, 1997

JCX-9-97-Comparison Of Certain Proposed Tax Incentives For Higher Education. Scheduled for a Hearing Before the House Committee on Ways and Means on March 5, 1997. March 4, 1997

JCX-10-97-Description And Analysis Of Certain Revenue-Raising Provisions Contained In The President's Fiscal Year 1998 Budget Proposal. Scheduled for a Public Hearing Before the House Committee on Ways and Means on March 12, 1997. March 11, 1997

JCX-11-97-Unauthorized Inspection Of Tax Returns Or Tax Return Information. Scheduled for Markup Before the House Ways and Means Committee on April 9, 1997. April 7, 1997

JCX-12-97-Description Of S. 436 (The "Intercity Passenger Rail Trust Fund Act Of 1997") And Of Present-Law Provisions Relating To Federal Excise Taxes Imposed On Transportation Motor Fuels. Scheduled for a Public Hearing Before the Senate Committee on Finance on April 23, 1997. April 21, 1997

JCX-13-97R-Present Law And Legislative Background Relating To The Low-Income Housing Tax Credit. Scheduled for a Public Hearing Before the Subcommittee on Oversight of the House Committee on Ways and Means on May 1, 1997. April 30, 1997

JCX-14-97-Description Of The Administration's Proposals Relating To The Earned Income Credit. Scheduled for a Public Hearing Before the House Committee on Ways and Means on May 8, 1997. May 7, 1997

JCX-15-97-Written Testimony Of The Staff Of The Joint Committee On Taxation Regarding President Clinton's Tax Proposals For The District Of Columbia for a Hearing of the Subcommittee on the District of Columbia of the House Committee on Government Reform and Oversight, 105th Congress on May 22, 1997. May 22, 1997

JCX-16-97-Oral Testimony Of The Staff Of The Joint Committee On Taxation Regarding President Clinton's Tax Proposals For The District Of Columbia for a Hearing of the Subcommittee on the District of Columbia of the House Committee on Government Reform and Oversight, 105th Congress on May 22, 1997. May 22, 1997

JCX-17-97-Description Of Health-Related Tax Proposals. Scheduled for Markup Before the Health Subcommittee of the House Committee on Ways and Means on June 4, 1997. June 3, 1997

JCX-18-97-Estimated Revenue Effects Of Health-Related Tax Proposals. Scheduled for Markup Before the Health Subcommittee of the House Committee on Ways and Means on June 4, 1997. June 4, 1997

JCX-19-97-Description And Analysis Of Proposals Relating To The Deduction For Health Insurance Expenses Of Self-Employed Individuals, Worker Classification, Taxation Of Home Office Expenses, And Electronic Filing. Scheduled for a Public Hearing Before the Subcommittee on Taxation and IRS Oversight of the Senate Committee on Finance on June 5, 1997. June 4, 1997

JCX-20-97-Description Of Chairman's Mark Relating To Revenue Reconciliation Provisions. Scheduled for Markup Before the House Committee on Ways and Means on June 11, 1997. June 9, 1997

JCX-21-97-Description Of Chairman's Mark Relating To Tax Simplification Provisions. Scheduled for Markup Before the House Committee on Ways and Means on June 11, 1997. June 9, 1997

JCX-22-97-Description Of Chairman's Mark Relating To Technical Correction Provisions. Scheduled for Markup Before the House Committee on Ways and Means on June 11, 1997. June 9, 1997

JCX-23-97-Estimated Budget Effects Of Chairman's Mark Relating To Revenue Reconciliation Provisions. June 9, 1997

JCX-24R-97-Description Of Human Resources-Related Tax Proposals. Scheduled for Markup Before the House Committee on Ways and Means on June 10, 1997. June 9, 1997

JCX-25-97-Estimated Budget Effects Of Chairman's Mark Relating To Earned Income Credit Compliance Proposals. June 9, 1997

JCX-26-97-Estimated Revenue Effects Of A Chairman's Mark In The Nature Of A Substitute Regarding The Budget Reconciliation Human Resources Subcommittee Items. Scheduled for Markup Before the House Committee on Ways and Means on June 10, 1997. June 10, 1997

JCX-27-97-Description Of The Modifications Contained In An Amendment In The Nature Of A Substitute To The Chairman's Mark Relating To Revenue Provisions As Released To Members Of The Committee On Ways And Means On June 9, 1997. Scheduled for Markup Before the House Committee on Ways and Means on June 11, 1997. June 11, 1997

JCX-28-97-Estimated Budget Effects Of An Amendment In The Nature Of A Substitute To The Chairman's Mark Relating To Revenue Reconciliation Provisions. June 11, 1997

JCX-29-97-Description Of Senate Finance Committee Chairman's Mark Relating To Revenue Reconciliation Provisions. Scheduled for Markup Before the Senate Committee on Finance on June 19, 1997. June 17, 1997

JCX-30-97-Description Of Senate Finance Committee Chairman's Mark Relating To Tax Simplification Provisions. Scheduled for Markup Before the Senate Committee on Finance on June 19, 1997. June 17, 1997

JCX-31-97-Description Of Senate Finance Committee Chairman's Mark Relating To Technical Correction Provisions. Scheduled for Markup Before the Senate Committee on Finance on June 19, 1997. June 17, 1997

JCX-32-97-Estimated Budget Effects Of Chairman's Mark Relating To Revenue Reconciliation Provisions. June 17, 1997

JCX-33-97-Estimated Budget Effects Of Chairman's Mark Relating To Tax Simplification Provisions. June 17, 1997

JCX-34-97-Distributional Effects Of The Revenue Reconciliation Provisions Contained In The Senate Finance Committee Chairman's Mark. Scheduled for Markup Before the Senate Finance Committee on June 19, 1997. June 17, 1997

JCX-35-97-Estimated Budget Effects Of The "Taxpayer Relief Act Of 1997". Scheduled For Consideration By The House Of Representatives On June 26, 1997. June 25, 1997

JCX-36-97-Estimated Budget Effects Of The Revenue Provisions In H.R. 2014 As Passed By The Senate On June 27, 1997. July 1, 1997

JCX-37-97-Comparison Of The Estimated Budget Effects Of The Revenue Provisions Of H.R. 2014 As Passed By The House And The Senate. July 10, 1997

JCX-38-97-Disclosure Report For Public Inspection Pursuant To Internal Revenue Code Section 6103(p)(3)(C) For Calendar Year 1997. July 14, 1997

JCX-39-97-Estimated Budget Effects Of The Conference Agreement On The Revenue Provisions Of H.R. 2014, The "Taxpayer Relief Act Of 1997". July 30, 1997 JCX-40-97-Summary Of Revenue Provisions Of H.R. 2014 ("Taxpayer Relief Act Of 1997"). August 1, 1997

JCX-41-97-Distributional Effects Of The Conference Agreement On The Revenue Reconciliation Provisions Of H.R. 2014, The "Taxpayer Relief Act Of 1997”. September 4, 1997

JCX-42-97-Description Of Revenue Provisions To Be Considered In Connection With A Markup Of Trade Matters. Scheduled for Markup by the Senate Committee on Finance on September 11, 1997. September 9, 1997

JCX-43-97-Estimated Revenue Effects Of Trade-Related Tax Proposals. Scheduled for Markup by the Senate Finance Committee on September 11, 1997. September 9, 1997

JCX-44-97-Description And Analysis Of Proposals Relating To The_Recommendations Of The National Commission On Restructuring The Internal Revenue Service On Executive Branch Governance And Congressional Oversight. Scheduled for Public Hearings Before the House Committee on Ways and Means on September 16, and 17, 1997. September 16, 1997

JCX-45-97-Written Testimony Of The Staff Of The Joint Committee On Taxation With Respect To Certain Provisions Of H.R. 2292 (the "Internal Revenue Service Restructuring And Reform Act Of 1997") Before a Hearing of the Committee on Ways and Means. September 17, 1997

JCX-46-97—Written Testimony Of The Staff Of The Joint Committee On Taxation Regarding Federal Income Tax Aspects Of Proposals To Restructure Certain FHA-Insured Multifamily Mortgage Portfolios for a Hearing of the Subcommittee on Housing and Community Opportunity of the House Committee on Banking and Financial Services on September 17, 1997. September 17, 1997

JCX-47-97-Description Of Legislation To Restore And Modify Provisions In The Taxpayer Relief Act Of 1997 Canceled Pursuant To The Line Item Veto Act. September 19, 1997

JCX-48-97-Chairman's Amendment In The Nature Of A Substitute Relating To Provisions In The Taxpayer Relief Act Of 1997 Canceled Pursuant To The Line Item Veto Act. September 23, 1997

JCX-49-97-Background And Description Of Proposals Relating To Taxpayer Protection And Rights (Title III Of H.R. 2292). Scheduled for a Public Hearing Before the Subcommittee on Oversight of the House Committee on Ways and Means on September 26, 1997. September 25, 1997

JCX-50-97-Extension of Highway Trust Fund Excise Taxes and Related Trust Fund Provisions. Scheduled for a Markup by the Senate Committee on Finance on October 1, 1997. September 29, 1997

JCX-51-97-Estimated Revenue Effects Of An Extension Of Highway Trust Fund Excise Taxes And Related Trust Fund Provisions. Scheduled For Markup By The Senate Committee On Finance On October 1, 1997. September 29, 1997

JCX-52-97-Revised Estimated Revenue Effects Of An Extension Of Highway Trust Fund Excise Taxes And Related Trust Fund Provisions. Scheduled For Markup By The Senate Committee On Finance On October 1, 1997. October 1, 1997

JCX-53-97-Testimony Of The Staff Of The Joint Committee On Taxation Before The Senate Committee On Foreign Relations Hearing On Tax Treaties And Protocols With Eight Countries. October 7, 1997

JCX-54-97-Revenue Offset To Trade Bill. Scheduled for Markup by the House Committee on Ways and Means on October 8, 1997. October 8, 1997

JCX-55-97-Estimated Revenue Effects Of The Revenue Offset For H.R. 2621. Scheduled for Markup by the Committee on Ways and Means on October 8, 1997. October 8, 1997

JCX-56-97-Description Of Chairman's Mark Of The "Tax Technical Corrections Act of 1997". Scheduled for Markup by the House Committee on Ways and Means on October 9, 1997. October 8, 1997

JCX-57-97-Revenue Offset For U.S. Caribbean Basin Trade Partnership Act. Scheduled for Markup by the House Committee on Ways and Means on October 9, 1997. October 8, 1997

JCX-58-97-Estimated Revenue Effects Of A Revenue Offset For The "United States-Caribbean Basin Trade Partnership Act". October 8, 1997

JCX-59-97-Description Of Education Savings Act For Public And Private Schools And A Revenue Offset. Scheduled for Markup by the House Committee on Ways and Means on October 9, 1997. October 8, 1997

JCX-60-97-Estimated Revenue Effects Of The "Education Savings Act For Public And Private Schools". Scheduled for Markup by the Committee on Ways and Means on October 9, 1997. October 8, 1997

JCX-61-97-Chairman's Amendment In The Nature Of A Substitute To H.R. 2646 Relating To Definition Of Qualified Education Expenses. October 9, 1997

JCX-62-97-Description Of The "Internal Revenue Service Restructuring And Reform Act of 1997". Scheduled for Markup by the House Committee on Ways and Means on October 22, 1997. October 21, 1997

JCX-63-97-Description Of Changes To JCX-62-97 Made By The Amendment In The Nature Of A Substitute To Be Offered By Chairman Archer. October 22, 1997 JCX-64-97-Estimated Revenue Effects Of An Amendment In The Nature Of A Substitute To H.R. 2676, The "Internal Revenue Service Restructuring And Reform Act of 1997". October 22, 1997

JCX-65-97-Description Of The Tax Provisions Of The Empowerment Zone/Enterprise Community Program And H.R. 1031, The "Renewing American Communities Act of 1997". Scheduled for a Hearing Before the Subcommittee on Oversight of the House Committee on Ways and Means on October 28, 1997. October 24, 1997 JCX-66-97-Description Of Revenue Offset In Amendment To H.R. 2621, The "Reciprocal Trade Agreement Authorities Act Of 1997” As Reported By The Committee On Ways And Means. November 7, 1997

JCX-67-97-Estimated Revenue Effects Of The Revenue Offset In An Amendment To H.R. 2621, The "Reciprocal Trade Agreement Authorities Act Of 1997," As Reported By The Committee On Ways And Means. November 7, 1997

JCX-68-97-Description Of Amendment To H.R. 2513 As Reported By The Committee On Ways And Means. November 7, 1997

JCX-69-97-Estimated Revenue Effects Of Amendments To H.R. 2513, As Reported By The Committee On Ways And Means, To Restore And Modify Provisions In The "Taxpayer Relief Act Of 1997" Canceled Pursuant To The Line Item Veto Act. November 7, 1997

1985

1986

1987

1988

1989

1990

1991

1992

1993

1994

1995

1996 1997

ATTACHMENT C.-Joint Committee on Taxation revenue estimate requests
Calendar year

No. of requests

348

474

420

900

1,290

1,286

1,461

2,350

2,380

1,259

2,278

1,792

2,079

104th Congress

105th Congress (as of Dec. 18, 1997)

Requests

Replies

Percent
replies

Percent

replies