On the recordMarch 22, 2018
The House Amendment to the Senate Amendment to H.R. 1625, showing the text of the Consolidated Appropriations Act, 2018, before the House for debate today includes tax provisions, including technical corrections to tax legislation enacted prior to 2017. These tax technical corrections are important to provide clarity to taxpayers and to the administration of the law. As Ways and Means Committee Chairman and Ranking Member, I and Richard Neal asked the staff of the nonpartisan Joint Committee on Taxation to make available to the public a technical explanation of the tax provisions of this legislation. The technical explanation expresses the Committee's understanding and legislative intent behind the tax provisions of this legislation. It is available on the Joint Committee's website at www.jct.gov. It is document JCX-6-18, Technical Explanation of the Revenue Provisions of the House Amendment to the Senate Amendment to H.R. 1625 (Rules Committee Print 115-66).
