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Federal Taxation

About Legislative Histories

Legislative histories may help reveal the legislative intent behind a law or better understand the language of an act or statute. Some commercial services have compiled legislative histories for various tax laws and these may be available on legal databases like HeinOnline, Lexis, and Westlaw. Legislative history information is also available in the Standard Federal Tax Reporter. See below for more information.

Bluebooks, issued by the Joint Committee on Taxation, are post-enactment reports of major tax legislation. Bluebooks are not technically part of an act's legislative history, but they may provide useful analysis of the act. Bluebooks are available for free online as well as on many legal databases, including the member database HeinOnline and on the library's in house Lexis and Westlaw computers. See the resources listed below for more information.

For information about the legislative process for tax bills, the relevant document types and their authoritative weight, and different approaches to compiling legislative histories for tax bills, see Peter A. Lowy, Legislative History in Legal Authorities in U.S. Federal Tax Matters — Research and Interpretation (II)(D) (100-3rd T.M. 2020).

For more information about researching and compiling legislative histories, see the Federal Legislative History guide.

Finding Compiled Tax Legislative Histories

The following member database includes access to federal tax legislative histories. Members must be logged in to jenkinslaw.org to access this database. This database is also available in the library.

Tax Legislative Histories
Available on HeinOnline in the Tax & Economic Reform in America Parts I & II database. Coverage varies by source. Some histories may not be complete. Once in HeinOnline, select Browse Databases by Name > Tax & Economic Reform in America Parts I & II > Tax Legislative Histories.

Tax related legislative histories already compiled on HeinOnline include:

Additional compiled legislative histories may be available in HeinOnline's U.S. Federal Legislative History Library. This library includes options to search or browse the U.S. Federal History Title Collection and Sources of Compiled Legislative History Database. For information about these resources, please see the Already Compiled Histories page in the Federal Legislative History guide.

Additional congressional documents may also be available in HeinOnline's U.S. Congressional Documents database. For more information on how to find congressional documents, see the Congressional Documents research guide.

IRC Legislative History
Available on the library's Lexis computers. From the Content tab, select Statutes & Legislation > Federal > IRC Legislative History (located in the Legislative Histories section). Coverage includes approximately 1,500 IRC sections.

  • From Lexis: A Legislative History document for a particular IRC section is a compilation of pertinent excerpts from the Congressional Committee Reports that accompany Public Laws. It provides a chronology of the creation, revision, and/or repeal of the IRC section(s). Approximately 1,500 IRC sections are included. Our expert in-house staff reviews each committee report in its entirety and selects only the most relevant excerpts to include in the Tax Advisor-Federal Code Legislative Histories. The Public Laws that affect each IRC section are listed in reverse chronological order. Excerpts from the corresponding conference committee report for each Public Law are listed first, followed in order by excerpts from the Senate and House reports, where applicable.

Federal Tax Legislative History
Available on the library's Westlaw computers. From the All Content tab, select Statutes & Court Rules > Legislative History (located in "Tools & Resources" on the right) > Legislative History - Congressional Reports > Tax Legislative History (located in "Tools & Resources" on the right). Coverage includes Congressional committee reports setting out the legislative history of tax-related public laws as reprinted in U.S. Code Congressional and Administrative News from 1948 through 1989. From 1990 forward, the database contains all congressional committee reports, including reports on bills that did not become law. Presidential signing statements, issued at the time the president signed a bill into law, are also included.

Materials on the Tax Reform Act of 1986
Available on the library's Westlaw computers. From the All Content tab, select Statutes & Court Rules > Legislative History (located in "Tools & Resources" on the right) > Arnold & Porter Legislative Histories (located in "Tools & Resources" on the right) > Tax Reform Act of 1986.

The Standard Federal Tax Reporter includes references to select legislative history materials. References are typically found after the text of the I.R.C. section.

Jenkins has access to the Standard Federal Tax Reporter on the library's VitalLaw computer beginning with 1986. Pre-1986 coverage is available on the member database HeinOnline. Select coverage is also available in print. See the Standard Federal Tax Reporter page of this guide for more information.

Tax Management: Primary Sources BNA

Library has updates through April 2003.

  • Series I is a legislative history of the Internal Revenue Code of 1969 through 1975 and may also include sections from the 1954 Act.
  • Series II is a legislative history of the Internal Revenue Code from the Tax Reform Act of 1976 through 1977.
  • Series III is a legislative history of the Internal Revenue Code from the Revenue Act of 1978 through the Miscellaneous Revenue Act of 1980.
  • Series IV is a legislative history of the Internal Revenue Code from the Economic Recovery Tax Act of 1981 up to, but not including, the Tax Reform Act of 1986.
  • Series V is a legislative history of selected sections of the Internal Revenue Code as affected by the Tax Reform Act of 1986 and subsequent law up to April 2003.

Finding Bluebooks from the Joint Committee on Taxation

Joint Committee Bluebooks Joint Committee on Taxation, U.S. Congress
Coverage begins with August 18, 1969.
The Joint Committee Bluebooks are also available on the library's Lexis and Westlaw computers.

Legislative Documents TaxNotes
Filter by 'JCT Blue Books'.

Joint Committee Bluebooks
Available on the library's Lexis computers. From the Content tab, select Statutes & Legislation > Federal > Tax Legislative Histories, Combined (located in the Legislative Histories section). Includes Joint Committee Bluebooks beginning with 1976. Additional materials also available. See the scope notes for more information.

Joint Committee Bluebooks
Available on the library's Westlaw computers. From the All Content tab, select Statutes & Court Rules > Legislative History (located in "Tools & Resources" on the right) > Joint Committee on Taxation Prints (Bluebooks) (located in "Tools & Resources" on the right). Bluebooks available for 1976, 1981, 1982, 1986, 1991, 1993, 1996, 1997, 1998, and all editions from 2001 to the present. Includes JCS Prints and JCX Prints.

JCT Explanation
Available on the library's Bloomberg Law computers. From Practice Centers (located in the top menu bar), select Tax > Tax Legislation (located under "Statutes & Regulations") > expand desired session of Congress > JCT Explanation. JCT Explanation coverage begins with 104th Congress (1997-1998).

JCT Blue Books
Available on the library's VitalLaw computer. From Practice Areas, select Tax - Federal > Tax Legislation & Analysis > See All > JCT Blue Books. Coverage begins with 1976.