Mr. Speaker, I and Ways and Means Committee Ranking Member Camp have asked the nonpartisan Joint Committee on Taxation to make available to the public a technical explanation of H.R. 5982, the ``Small Business Tax Relief Act of 2010''. This technical explanation provides information on the Committee's understanding and legislative intent behind the legislation. It is available on the Joint Committee's website at www.jct.gov and is listed under document number JCX-43-10.
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