Collapse to view only § 8021. Powers
§ 8021. Powers
(a) To obtain data and inspect income returns
(b) Relating to hearings and sessions
The Joint Committee, or any subcommittee thereof, is authorized—
(1) To hold
(2) To require attendance of witnesses and production of books
(3) To administer oaths
(4) To take testimony
as it deems advisable.
(c) To procure printing and binding
(d) To make expenditures
(e) Investigations
(Aug. 16, 1954, ch. 736, 68A Stat. 927; Pub. L. 94–455, title XIX, § 1907(a)(3), Oct. 4, 1976, 90 Stat. 1835; Pub. L. 100–647, title I, § 1018(s)(1), Nov. 10, 1988, 102 Stat. 3586; Pub. L. 105–206, title IV, § 4001(a), July 22, 1998, 112 Stat. 783; Pub. L. 108–311, title III, § 321(a), Oct. 4, 2004, 118 Stat. 1182; Pub. L. 109–135, title IV, § 412(rr)(5), Dec. 21, 2005, 119 Stat. 2640; Pub. L. 115–141, div. U, title IV, § 401(b)(56), Mar. 23, 2018, 132 Stat. 1205.)
§ 8022. Duties
It shall be the duty of the Joint Committee—
(1) Investigation
(A) Operation and effects of law
(B) Administration
(C) Other investigations
(2) Simplification of law
(A) Investigation of methods
(B) Publication of proposals
(3) Reports
(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.
(4) Cross reference
(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; Pub. L. 115–141, div. U, title IV, § 401(b)(57), Mar. 23, 2018, 132 Stat. 1205.)
§ 8023. Additional powers to obtain data
(a) Securing of data
(b) Furnishing of data
(c) Application of subsections (a) and (b)
(Aug. 16, 1954, ch. 736, 68A Stat. 928; Pub. L. 86–368, § 2(b), Sept. 22, 1959, 73 Stat. 648; Pub. L. 94–455, title XII, § 1210(c), title XIX, § 1907(a)(4), Oct. 4, 1976, 90 Stat. 1711, 1835.)