26 U.S.C. § 8022
Duties
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 8022, Duties, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464609
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Full text
It shall be the duty of the Joint Committee—
To investigate the operation and effects of the Federal system of internal revenue taxes;
To investigate the administration of such taxes by the Internal Revenue Service or any executive department, establishment, or agency charged with their administration; and
To make such other investigations in respect of such system of taxes as the Joint Committee may deem necessary.
To investigate measures and methods for the simplification of such taxes, particularly the income tax; and
To publish, from time to time, for public examination and analysis, proposed measures and methods for the simplification of such taxes.
For duties of the Joint Committee relating to refunds of income and estate taxes, see section 6405.
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.
- Internal Revenue Service Restructuring and Reform Act of 1998
- Working Families Tax Relief Act of 2004
- Consolidated Appropriations Act, 2018House: 256–167Senate: no recorded tally