LibGuides: Federal Tax Research: Researching Tax Legislation

Researching Tax Legislation

Tax legislation refers to the laws passed by Congress that relate to taxes. These laws, once enacted, become part of the Internal Revenue Code (IRC). However, the process of passing these laws, known as the legislative process, can also provide valuable insights for tax research. Here's how you can track and understand tax legislation:

Understanding the Legislative Process
To oversimplify: the legislative process begins when a bill is introduced in either the House of Representatives or the Senate. The bill is then referred to a committee for review. If the committee approves the bill, it goes to the floor of the House or Senate for debate and voting. If the bill is passed by both the House and the Senate, it goes to the President for signature. Once the President signs the bill, it becomes law.

Tracking Tax Legislation
You can track the progress of tax legislation on the official websites of the U.S. House of Representatives and the U.S. Senate. These websites provide access to the full text of bills, as well as information about the bill's status, sponsors, and related bills. You can search for bills by number, keyword, or sponsor.

Understanding Tax Legislation

Understanding tax legislation requires careful reading and analysis of the bill's text. Here are some tips:

Read the Bill Carefully: Pay attention to the specific language used in the bill.
- What changes is it making to the IRC?
- Who or what will be affected by these changes?
Check the Bill's History: Look at the bill's history to see what changes have been made during the legislative process. This can provide insights into the intent behind the bill, which may or may not help inform your research.
Consult Committee Reports: Committee reports provide detailed explanations of the bill and the reasons for its enactment. They are a valuable resource for understanding the intent and purpose of the legislation.
Look at Floor Debates: Floor debates can provide further insights into the bill's purpose and the issues considered during its enactment.

Last Legislative Thoughts

Legal databases like Westlaw, Lexis, and Bloomberg Law provide access to federal and state legislation, as well as legislative history materials. These databases offer advanced search features and annotations that can help you understand and interpret tax legislation. The federal government also has a variety of websites that lend to understanding and following federal tax legislation.

Remember, researching tax legislation is a complex process that requires a thorough understanding of the legislative process and careful analysis of legislative materials. However, it's a crucial part of tax research that can provide valuable insights into the intent and application of tax laws.

Bill Tracking

Congress.gov This link opens in a new window
Congress.gov is the official website for U.S. federal legislative information. The site provides access to accurate, timely, and complete legislative information for Members of Congress, legislative agencies, and the public. It is presented by the Library of Congress (LOC) using data from the Office of the Clerk of the U.S. House of Representatives, the Office of the Secretary of the Senate, the Government Publishing Office, Congressional Budget Office, and the LOC's Congressional Research Service.
For information about using Congress.gov, visit their Help Center, which includes information for getting started, as well as tracking legislative activity. Additional pages include:
Citation Guide, including Bluebook citations.
Introduction to Searching Congress.gov.
Senate Resources.
Congress Glossary of Legislative Terms.
Congressional Research Service Reports This link opens in a new window
A legislative branch agency within the Library of Congress that operates as a non-party affiliated think tank working exclusively for the United States Congress, providing timely, objective, and authoritative research and analysis (products) to committees and Members of both the House and Senate, regardless of political party affiliation. This collection provides the public with access to CRS-produced research products created for the sole purpose of supporting Congress in its legislative, oversight, and representational duties. Reports range in length from several pages to more than one-hundred pages and cover the full breadth of topics of interest to Congress. New products are regularly produced to anticipate and respond to issues of interest to Congress on a timely basis. Products evolve as issues do and may be updated to reflect new information, developments, and emergent needs of Congress. The products are not designed to provide comprehensive coverage of the academic literature or address issues that are outside the scope of congressional deliberations. They are marked as “new,” “updated,” or “archived” to indicate their status.
Coverage: This collection provides access to research products produced by the CRS, primarily from September 18, 2018, and forward. For reports pre-dating September 18, 2018, researchers should consult the entry for the Congressional Research Service Reports Collection at UNT Digital Library. For an index of CRS products, click the SEARCH button without entering a search term.
CRS Search Help.
About Site & FAQs.
About the Congressional Research Service.