United States

Joint Committee on Taxation compares House and Senate bills

TAX ALERT  | 

On December 7, the Joint Committee on Taxation released a comparison of the House-passed and Senate-passed tax reform bills. See below for links to this new document, and to other key documents released earlier–the legislative text of each bill, their revenue estimates, and key summaries. Note however that the summaries may not accurately describe the final versions passed by each body, since amendments were agreed to after the summaries were prepared.

Joint Committee on Taxation

Read the final bill comparison.

Read the revenue estimate of the final House bill.

Read the revenue estimate of the final Senate bill.

House Proposal

Read the legislative text of the final House bill.

A section-by-section summary of the House bill can be downloaded and a summary of changes which were added to the final bill as a result of Chairman Brady’s amendments can also be read.

Senate Proposal

Read the legislative text of the final Senate bill.

A section-by-section summary of the Senate Committee on Finance version of the bill can be read and a summary of the final amendments added during floor debate, which were added to the final bill, can also be downloaded.

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