Congressional tax-writing committees
E15994
Congressional tax-writing committees are key U.S. congressional bodies, primarily the House Ways and Means Committee and the Senate Finance Committee, responsible for drafting and overseeing federal tax legislation.
Statements (45)
| Predicate | Object |
|---|---|
| instanceOf |
congressional committee category
→
tax policy institution → |
| areaOfLegislation |
corporate income tax
→
excise taxes → federal taxation → individual income tax → international tax policy → payroll taxes → revenue measures → tariffs and trade-related revenue → tax credits → tax deductions → tax expenditures → |
| chamber |
United States House of Representatives
→
United States Senate → |
| constitutionalBasis |
Taxing and Spending Clause of the United States Constitution
→
|
| country |
United States
→
|
| hasMember |
United States House Committee on Ways and Means
→
United States Senate Committee on Finance → |
| hasNotableMemberCommittee |
House Ways and Means Committee
→
Senate Finance Committee → |
| hasPower |
conduct oversight of tax administration
→
hold hearings on tax policy → mark up tax legislation → report tax bills to the floor → |
| influences |
federal budget revenue side
→
tax reform legislation → |
| legislativeBranch |
United States Congress
→
|
| oversees |
Internal Revenue Code
→
federal tax administration policy → |
| playsKeyRoleIn |
major federal tax reform packages
→
revenue provisions of budget reconciliation bills → |
| primaryFunction |
draft federal tax legislation
→
initiate revenue measures → oversee federal tax policy → |
| relatedConcept |
federal tax policy-making process
→
revenue-raising bills → tax expenditure oversight → |
| scope |
nationwide federal tax system
→
|
| subjectTo |
rules of the United States House of Representatives
→
rules of the United States Senate → |
| typeOfBody |
standing committees of Congress
→
|
| worksWith |
Internal Revenue Service
→
Joint Committee on Taxation → United States Department of the Treasury → |
Referenced by (4)
| Subject (surface form when different) | Predicate |
|---|---|
|
Office of Benefits Tax Counsel
→
Office of Tax Legislative Counsel → |
worksWith |
|
Office of Tax Policy
→
|
collaboratesWith |
|
Subtitle I – Trust Fund Code
→
|
usedBy |