Title 26 — Internal Revenue Code
Chapter 92 — Powers and Duties of the Joint Committee
§ 8021. Powers
Statutory text
To obtain data and inspect income returns
For powers of the Joint Committee to obtain and inspect income returns, see section 6103(f).
Relating to hearings and sessions
The Joint Committee, or any subcommittee thereof, is authorized—
To hold
To hold hearings and to sit and act at such places and times;
To require attendance of witnesses and production of books
To require by subpoena (to be issued under the signature of the chairman or vice chairman) or otherwise the attendance of such witnesses and the production of such books, papers, and documents;
To administer oaths
To administer such oaths; and
To take testimony
To take such testimony;
as it deems advisable.
To procure printing and binding
The Joint Committee, or any subcommittee thereof, is authorized to have such printing and binding done as it deems advisable.
To make expenditures
The Joint Committee, or any subcommittee thereof, is authorized to make such expenditures as it deems advisable.
Investigations
The Joint Committee shall review all requests (other than requests by the chairman or ranking member of a committee or subcommittee) for investigations of the Internal Revenue Service by the Government Accountability Office, and approve such requests when appropriate, with a view towards eliminating overlapping investigations, ensuring that the Government Accountability Office has the capacity to handle the investigation, and ensuring that investigations focus on areas of primary importance to tax administration.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Aug. 16, 1954, ch. 736, 68A Stat. 927 · 68A Stat. 927
Enacted · 26 U.S.C. § 8021
Aug. 16, 1954, ch. 736, 68A Stat. 927
Source evidence
Code source credit
Aug. 16, 1954, ch. 736, 68A Stat. 927Pub. L. 94–455 title XIX § 1907(a)(3) · 90 Stat. 1520
Struck · 26 U.S.C. § 8021(d)
Pub. L. 94–455 struck out par. (2) relating to limitation on cost of stenographic services in reporting hearings
Source evidence
Code amendment note
Subsec. (d). Pub. L. 94–455 struck out par. (2) relating to limitation on cost of stenographic services in reporting hearings.Enacted provision · exact public law section
(3) Amendment of section 8021.— Section 8021(d) (relating 26 USC 8021. to authority to make expenditures) is amended to read as follows: “(d) To Make Expenditures.— The Joint Committee, or any subcommittee thereof, is authorized to make such expenditures as it deems advisable.”.Technical and Miscellaneous Revenue Act of 1988
Pub. L. 100–647 title I § 1018(s)(1) · 102 Stat. 3342
Substituted · 26 U.S.C. § 8021(a)
Pub. L. 100–647 substituted “6103(f)” for “6103(d)”
Source evidence
Code amendment note
Subsec. (a). Pub. L. 100–647 substituted “6103(f)” for “6103(d)”.Enacted provision · exact public law section
(1) Subsection (a) of section 8021 of the 1986 Code is amended by striking out “6103(d)” and inserting in lieu thereof “6103(f)”.Internal Revenue Service Restructuring and Reform Act of 1998
Pub. L. 105–206 title IV § 4001(a) · 112 Stat. 685
Added · 26 U.S.C. § 8021(e); 26 U.S.C. § 8021(f)
Pub. L. 105–206 added subsecs. (e) and (f)
Source evidence
Code amendment note
Subsecs. (e), (f). Pub. L. 105–206 added subsecs. (e) and (f).Enacted provision · exact public law section
(a) In General.— Section 8021 (relating to the powers of the Joint Committee on Taxation) is amended by adding at the end the following new subsections: “(e) Investigations.— The Joint Committee shall review all requests (other than requests by the chairman or ranking member of a committee or subcommittee) for investigations of the Internal Revenue Service by the General Accounting Office, and approve such requests when appropriate, with a view towards eliminating overlapping investigations, ensuring that the General Accounting Office has the capacity to handle the investigation, and ensuring that investigations focus on areas of primary importance to tax administration. “(f) Relating to Joint Reviews.— “(1) In general.— The Chief of Staff, and the staff of the Joint Committee, shall provide such assistance as is required for joint reviews described in paragraph (2). “(2) Joint reviews.— Before June 1 of each calendar year Deadline. after 1998 and before 2004, there shall be a joint review of the strategic plans and budget for the Internal Revenue Service and such other matters as the Chairman of the Joint Committee deems appropriate. Such joint review shall be held at the call of the Chairman of the Joint Committee and shall include two members of the majority and one member of the minority from each of the Committees on Finance, Appropriations, and Governmental Affairs of the Senate, and the Committees on Ways and Means, Appropriations, and Government Reform and Oversight of the House of Representatives.”.Effective date note
Pub. L. 105–206, title IV, § 4001(b), July 22, 1998, 112 Stat. 784, provided that:Working Families Tax Relief Act of 2004
Pub. L. 108–311 title III § 321(a) · 118 Stat. 1166
Substituted · 26 U.S.C. § 8021(f)(2)
Pub. L. 108–311 substituted “2005” for “2004”
Source evidence
Code amendment note
Subsec. (f)(2). Pub. L. 108–311 substituted “2005” for “2004”.Enacted provision · exact public law section
(a) In General.— Paragraph (2) of section 8021(f) (relating to joint reviews) is amended by striking “2004” and inserting “2005”.Tax Technical Corrections Act of 2005
Pub. L. 109–135 title IV § 412(rr)(5) · 119 Stat. 2577
Substituted · 26 U.S.C. § 8021(e)
Pub. L. 109–135 substituted “Government Accountability Office” for “General Accounting Office” in two places
Source evidence
Code amendment note
Subsec. (e). Pub. L. 109–135 substituted “Government Accountability Office” for “General Accounting Office” in two places.Enacted provision · exact public law section
(5) Subsection (e) of section 8021.Energy and Water Development and Related Agencies Appropriations Act, 2018
Pub. L. 115–141 div. U title IV § 401(b)(56) · 132 Stat. 348
Struck · 26 U.S.C. § 8021(f)
Pub. L. 115–141 struck out subsec. (f) which related to joint reviews of the strategic plans and budget for the Internal Revenue Service
Source evidence
Code amendment note
Subsec. (f). Pub. L. 115–141 struck out subsec. (f) which related to joint reviews of the strategic plans and budget for the Internal Revenue Service.Enacted provision · exact public law section
Sec. 401. The Nuclear Regulatory Commission shall comply with the July 5, 2011, version of Chapter VI of its Internal Commission Procedures when responding to Congressional requests for information.
6 of 7 references resolved to an enrolled provision · 1 partial
Editorial Notes
Amendments1976–2018 · 6 rounds
2018
Subsec. (f). Pub. L. 115–141 struck out subsec. (f) which related to joint reviews of the strategic plans and budget for the Internal Revenue Service.
2005
Subsec. (e). Pub. L. 109–135 substituted “Government Accountability Office” for “General Accounting Office” in two places.
2004
Subsec. (f)(2). Pub. L. 108–311 substituted “2005” for “2004”.
1998
Subsecs. (e), (f). Pub. L. 105–206 added subsecs. (e) and (f).
1988
Subsec. (a). Pub. L. 100–647 substituted “6103(f)” for “6103(d)”.
1976
Subsec. (d). Pub. L. 94–455 struck out par. (2) relating to limitation on cost of stenographic services in reporting hearings.
Statutory Notes and Related Subsidiaries
Effective Date of 1998 Amendment
Pub. L. 105–206, title IV, § 4001(b), , 112 Stat. 784, provided that:
“(1) Subsection (e) of section 8021 of the Internal Revenue Code of 1986, as added by subsection (a) of this section [amending this section], shall apply to requests made after the date of the enactment of this Act [].
“(2) Subsection (f) of such section shall take effect on the date of the enactment of this Act.”
Effective Date of 1988 Amendment
Amendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.
Effective Date of 1976 Amendment
Amendment by Pub. L. 94–455 effective on first day of first month which begins more than 90 days after , see section 1907(c) of Pub. L. 94–455, set out as a note under section 8001 of this title.
Savings Provision
For provisions that nothing in amendment by Pub. L. 115–141 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to , for purposes of determining liability for tax for periods ending after , see section 401(e) of Pub. L. 115–141, set out as a note under section 23 of this title.
Time for Joint Review
Pub. L. 108–311, title III, § 321(c), , 118 Stat. 1182, provided that the joint review required by section 8021(f)(2) of the Internal Revenue Code of 1986 (26 U.S.C. 8021(f)(2)) to be made before , was to be treated as timely if made before .
Credits
1954–2018 · 7 acts
- 1954Aug. 16, 1954, ch. 736, 68A Stat. 927
- 1976Pub. L. 94–455, title XIX, § 1907(a)(3), , 90 Stat. 1835
- 1988Pub. L. 100–647, title I, § 1018(s)(1), , 102 Stat. 3586
- 1998Pub. L. 105–206, title IV, § 4001(a), , 112 Stat. 783
- 2004Pub. L. 108–311, title III, § 321(a), , 118 Stat. 1182
- 2005Pub. L. 109–135, title IV, § 412(rr)(5), , 119 Stat. 2640
- 2018Pub. L. 115–141, div. U, title IV, § 401(b)(56), , 132 Stat. 1205.
Show as published
(Aug. 16, 1954, ch. 736, 68A Stat. 927; Pub. L. 94–455, title XIX, § 1907(a)(3), , 90 Stat. 1835; Pub. L. 100–647, title I, § 1018(s)(1), , 102 Stat. 3586; Pub. L. 105–206, title IV, § 4001(a), , 112 Stat. 783; Pub. L. 108–311, title III, § 321(a), , 118 Stat. 1182; Pub. L. 109–135, title IV, § 412(rr)(5), , 119 Stat. 2640; Pub. L. 115–141, div. U, title IV, § 401(b)(56), , 132 Stat. 1205.)