§ 8022. Duties

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.

1. 1954

   Aug. 16, 1954, ch. 736, 68A Stat. 927 · 68A Stat. 927

   Enacted · 26 U.S.C. § 8022

   Aug. 16, 1954, ch. 736, 68A Stat. 927

   Source evidence

   Code source credit
   Aug. 16, 1954, ch. 736, 68A Stat. 927

2. 1998

   Internal Revenue Service Restructuring and Reform Act of 1998

   Pub. L. 105–206 title IV § 4002(a) · 112 Stat. 685

   Amended · 26 U.S.C. § 8022(3)

   Pub. L. 105–206 reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “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 the House of Representatives, or both, the results of its investigations, together with such recommendation as it may deem advisable.”

   Source evidence

   Code amendment note
   Par. (3). Pub. L. 105–206 reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “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 the House of Representatives, or both, the results of its investigations, together with such recommendation as it may deem advisable.”

   Enacted provision · exact public law section
   (a) In General.— Paragraph (3) of section 8022 (relating to the duties of the Joint Committee on Taxation) is amended to read as follows: “(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. “(C) Deadline. To report, for each calendar year after 1998 and before 2004, 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— “(i) strategic and business plans for the Internal Revenue Service; “(ii) progress of the Internal Revenue Service in meeting its objectives; “(iii) the budget for the Internal Revenue Service and whether it supports its objectives; “(iv) progress of the Internal Revenue Service in improving taxpayer service and compliance; “(v) progress of the Internal Revenue Service on technology modernization; and “(vi) the annual filing season.”.

   Effective date note
   Pub. L. 105–206, title IV, § 4002(b), July 22, 1998, 112 Stat. 784, provided that: “The amendment made by this section [amending this section] shall take effect on the date of the enactment of this Act [July 22, 1998].”

3. 2004

   Working Families Tax Relief Act of 2004

   Pub. L. 108–311 title III § 321(b) · 118 Stat. 1166

   Substituted · 26 U.S.C. § 8022(3)(C)

   Pub. L. 108–311 substituted “2005” for “2004” and “with respect to the matters addressed in the joint review referred to in section 8021(f)(2).” for “with respect to—

   Source evidence

   Code amendment note
   Par. (3)(C). Pub. L. 108–311 substituted “2005” for “2004” and “with respect to the matters addressed in the joint review referred to in section 8021(f)(2).” for “with respect to—

   “(i) strategic and business plans for the Internal Revenue Service; “(ii) progress of the Internal Revenue Service in meeting its objectives; “(iii) the budget for the Internal Revenue Service and whether it supports its objectives; “(iv) progress of the Internal Revenue Service in improving taxpayer service and compliance; “(v) progress of the Internal Revenue Service on technology modernization; and “(vi) the annual filing season.”

   Enacted provision · exact public law section
   (b) Report.— Subparagraph (C) of section 8022(3) (regarding reports) is amended— (1) by striking “2004” and inserting “2005”, and (2) by striking “with respect to—” and all that follows and inserting “with respect to the matters addressed in the joint review referred to in section 8021(f)(2).”.

4. 2018

   Energy and Water Development and Related Agencies Appropriations Act, 2018

   Pub. L. 115–141 div. U title IV § 401(b)(57) · 132 Stat. 348

   Struck · 26 U.S.C. § 8022(3)(C)

   Pub. L. 115–141 struck out subpar. (C) which read as follows: “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).”

   Source evidence

   Code amendment note
   Par. (3)(C). Pub. L. 115–141 struck out subpar. (C) which read as follows: “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).”

   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.

3 of 4 references resolved to an enrolled provision · 1 partial