It shall be the duty of the Joint Committee—
To investigate the operation and effects of the Federal system of internal revenue taxes;
To investigate the administration of such taxes by the Internal Revenue Service or any executive department, establishment, or agency charged with their administration; and
To make such other investigations in respect of such system of taxes as the Joint Committee may deem necessary.
To investigate measures and methods for the simplification of such taxes, particularly the income tax; and
To publish, from time to time, for public examination and analysis, proposed measures and methods for the simplification of such taxes.
(A) To report, from time to time, to the Committee on Finance and the Committee on Ways and Means, and, in its discretion, to the Senate or House of Representatives, or both, the results of its investigations, together with such recommendations as it may deem advisable.
(B) Subject to amounts specifically appropriated to carry out this subparagraph, to report, at least once each Congress, to the Committee on Finance and the 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 as it may deem advisable.
(C) To report, for each calendar year after 1998 and before 2005, to the Committees on Finance, Appropriations, and Governmental Affairs of the Senate, and to the Committees on Ways and Means, Appropriations, and Government Reform and Oversight of the House of Representatives, with respect to the matters addressed in the joint review referred to in section 8021(f)(2).
(Aug. 16, 1954, ch. 736, 68A Stat. 927; Pub. L. 105–206, title IV, §4002(a), July 22, 1998, 112 Stat. 784; Pub. L. 108–311, title III, §321(b), Oct. 4, 2004, 118 Stat. 1182.)
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