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Monday, June 18, 2012

Joint Tax Committee: Description of Tax Portions of President Obama's 2013 Budget

The Joint Committee on Taxation yesterday released Description of Revenue Provisions Contained in the President’s Fiscal Year 2013 Budget Proposal (JCS-2-12) (824 pages):

This document ... provides a description and analysis of the revenue provisions modifying the Internal Revenue Code of 1986 that are included in the President’s fiscal year 2013 budget proposal, as submitted to the Congress on February 13, 2012.  The document generally follows the order of the proposals as included in the Department of the Treasury’s explanation of the President’s budget proposals.  For each provision, there is a description of present law and the proposal (including effective date), an analysis of policy issues related to the proposal, and a reference to relevant prior budget proposals or recent legislative action.

http://taxprof.typepad.com/taxprof_blog/2012/06/joint-tax-committee-releases.html

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