The Tax Collection
In December, congressional Republicans cleared the biggest changes to the tax code in a generation, following two months of debate. Every Democrat in the House and Senate voted against the legislation.
Following are documents and news stories concerning the initial House GOP tax overhaul bill, the Senate proposal and the final product. A comparison of those three versions is available here.
Jump to
- House-Senate Conference and Final Debate
- Latest Analysis & Reaction
- Senate Bill: Analysis & Reaction
- Senate Bill: Floor Consideration
- Senate Bill: Finance Committee Markup
- Senate Bill and Summaries
- Senate Bill: Initial Analysis & Reaction
- House Bill: Analysis & Reaction
- Senate Bill: Leadup to Introduction
- House Bill: Floor Consideration
- House Bill: Ways & Means Markup, Nov. 6-9
- House Bill Text and Summaries
- House Bill: Initial Analysis, Reaction
- House Bill: Initial Documents by Ways & Means
House-Senate Conference and Final Debate
Following are stories regarding the conference committee, conference report and final debate on the tax overhaul.
CQ Roll Call news stories
- House Clears Tax Overhaul for Trump's Signature Dec. 20
- Senate Passes GOP Tax Plan Dec. 19
- Final Tax Bill Didn't Sway Many House GOP Opponents Dec. 19
- House Rules Sets Up Floor Debate on Tax Measure Dec. 18
- JCT: Wealthiest Would Pay Bigger Share of Taxes Under GOP Plan Dec. 18
- GOP Leaders Defend 'Pass-Through' Changes in Final Tax Bill Dec. 18
- Tax Overhaul: Comparing House, Senate and Conference Agreement Dec. 18
- History Shows You Can't Bank on Tax-Bill Projections Dec. 18
- Big Business Groups Hail Final Tax Overhaul Bill Dec. 15
- Compromise Tax Bill Spares Wind, Electric Vehicle Credits Dec. 15
- Tax Conference Drops First In-First Out Approach to Stock Sales Dec. 15
- Landmark GOP Tax Bill Poised for Final Passage Dec. 15
- Tax Conference Keeps Infrastructure Finance Break Dec. 15
- Corker Backs Tax Overhaul, Likely Sealing Passage Next Week Dec. 15
- Final Tax Bill Keeps Ban on Church Politicking Dec. 15
- GOP in Home Stretch on Tax Bill, Eyeing Senate Attendance Dec. 14
- House, Senate GOP Strike Deal on Tax Overhaul Outlines Dec. 13
- Senate GOP Readies Tax Offer as Conferees Prepare to Meet Dec. 12
- Senate Agrees to Tax Bill Conference With House Dec. 6
Latest Analysis & Reaction
Following are stories after Senate passage of its bill on Dec. 2, as the two chambers move toward a conference.
CQ Roll Call news stories
- Tax Bill Targets Write-Offs for Sex Harassment Settlements Dec. 12
- Treasury Sees Rosy Revenue Effects of GOP Tax Plans Dec. 11
- Energy Tax Changes Energize Renewable and Fossil Advocates Dec. 11
- Six Things To Watch as Tax Overhaul Endgame Nears Dec. 11
- Charities Say Tax Bill Will Cost Them Billions Dec. 11
- Businesses Say Foreign Payment Treatment May Breach Treaties Dec. 8
- Comparing the House and Senate Tax Bills Dec. 7
- Health Mandate Repeal Could Expand Medicaid Dec. 7
- Fight Over Politicking by Churches Could Shift to Spending Bill Dec. 6
- House Republicans Push Back on Senate AMT Changes Dec. 5
- GOP's House Conferees Back Arctic Drilling in Tax Overhaul Dec. 5
- House Republicans Grapple With Health Law Decisions in Tax Bill Dec. 5
- Agriculture Trade Group to Fight to Save Tax Deduction Dec. 5
- Defense Industry Cheers Tax Overhaul, With Reservations Dec. 4
- Backlash Builds to Corporate Tax in Senate Bill Dec. 4
- Tax Conference Faces Tough Decisions on Health Care Dec. 4
- As Tax Overhaul Looms, Senate Has Upper Hand Dec. 4
Hot Docs (PDFs)
- JCT Macroeconomic Analysis of the 'Tax Cuts and Jobs Act' as Passed by the House Dec. 11
- JCT Comparison of Revenue Provisions in HR 1, as Passed by the House and as Amended by the Senate Dec. 11
- Treasury Department Summary of Analysis of Senate Plan Dec. 11
- JCT Comparison of the House- and Senate-Passed Versions of the Tax Cuts And Jobs Act Dec. 7
- JCT Estimated Revenue Effects of the 'Tax Cuts and Jobs Act' as Passed by the Senate on Dec. 2 Dec. 6
Senate Bill: Analysis & Reaction
CQ Roll Call news stories
- Anatomy of a Vote: A Chaotic Effort to Remake the Tax Code Dec. 4
- K Street On Edge Over Tax Bill Dec. 1
- Dozen House Republicans Balk at ANWR Drilling in Tax Bill Nov. 30
- House Republicans Split on Senate Health Care Deal Nov. 30
- Hatch Wants Tech Allies to Prevail in Any Tax Conference Nov. 30
- 'Trigger' Proposal Could Hike Corporate Taxes by $350 Billion Nov. 28
- No 'Out Year' Revenue Hurdle in Senate Tax Plan, JCT Finds Nov. 28
- Senate GOP Reaches Tentative 'Trigger' Deal on Tax Plan Nov. 28
- Comparison of House and Senate Tax Overhaul Bills Nov. 28
- New Excise Tax Targets Big-Money Nonprofit Executives Nov. 28
- Senators Search for Tax 'Backstop' if Revenue Falls Short Nov. 27
- Tax Provision Takes Shot at Trial Lawyers Nov. 21
- Lawmakers Push Alcohol Tax Cut Despite Rising Drinking Rates Nov. 20
- Estate Tax Repeal Could Hit Life Insurance Companies Nov. 17
- Tax Writers Address Planes, Trains and Infrastructure Nov. 16
- Senate Tax Provision Seeks to Cut Tab for Greening Oranges Nov. 16
- Senate GOP Confident on Mandate Repeal but Concerns Linger Nov. 16
- K Street Lobbyists Step Up Pressure on Senate Tax Plan Nov. 16
- JCT: Low-Income Households Worse Off Under New Senate Plan Nov. 16
- Discord Over Individual Mandate Repeal Grows in the Senate Nov. 15
- Hatch Changes Tack on Treatment of Options, Mirrors House Plan Nov. 15
- Portman Seeks Allies to Save Stock Options Used by Startups Nov. 14
- Democrats Blast GOP Move to Repeal Health Mandate in Tax Bill Nov. 14
- Senate GOP Looks to Kill Health Care Mandate, Expand Tax Cuts Nov. 14
- Democrats Say GOP Tax Plans Will Help Them at Ballot Box Nov. 13
- Tax Bill Amendment Would Extend a Break to Renewable Energy Nov. 13
- Senate GOP's Treatment of Intangible Property Gets Mixed Review Nov. 13
- Senate GOP Tax Plan Seeks to Run Bike Benefit Off the Road Nov. 13
- State and Local Groups Warn of SALT Effect on Public Projects Nov. 13
- JCT: Very Well Off, but Not Wealthiest, Do Best in Senate Plan Nov. 12
Hot Docs (PDFs)
- Tax Overhaul Bill Text, as Passed by the Senate Dec. 4
- JCT Estimated Revenue Effects of Modifications to the Tax Cuts and Jobs Act Dec. 1
- JCT Macroeconomic Analysis of Tax Bill as Reported by Senate Finance Nov. 30
- CBO Cost Estimate - Legislation as Reported by Senate Budget Nov. 28
- CBO Cost Esimate - Legislation as Reported by Senate Finance Nov. 25
- Section-by-Section Summary Nov. 20
- Draft Bill Text Nov. 20
- JCT Distribution of Returns by the Size of the Tax Change for the Chairman's Mark Nov. 12
- JCT Distribution Effects of the Chairman's Mark Nov. 11
- Consumer Groups Protest Tax Plan Changes to Rare Disease Credit Nov. 10
- JCT Estimated Revenue Effects of the Tax Cuts and Jobs Act as Passed by the Senate Dec. 2 Dec. 6
Senate Bill: Floor Consideration
CQ Roll Call news stories
- GOP Tax Package Enters Final Stretch With Senate Passage Dec. 2
- Senate Republicans Brush Aside Democrats' ANWR Amendment Dec. 2
- GOP Returns to a Favored Fix: the Strategic Petroleum Reserve Dec. 1
- Senate GOP Manager's Package Placates Holdouts Dec. 1
- Flake Says He Won Commitment on 'Dreamers' For Tax Vote Dec. 1
- Senate Republicans on Brink of Passing Tax Overhaul Dec. 1
- Senate Resumes Search for Magic Numbers in Tax Overhaul Dec. 1
- Senate GOP Scrambles to Resolve Tax Bill Snag Nov. 30
- Senate Democrats Prepare for a Last Stand on Arctic Drilling Nov. 30
- Senate Tax Bill Could Add Anti-Stadium Bond Provision Nov. 30
- McCain Backs Senate GOP Tax Overhaul, Boosting Prospects Nov. 30
- Senate Moves Forward on GOP Tax Bill Despite Procedural Snags Nov. 29
Hot Docs (PDFs)
Senate Bill: Finance Committee Markup
CQ Roll Call news stories
- Senate Finance Approves GOP Tax Code Overhaul Plan Nov. 16
- 'Pass-Through' Changes Dog Senate GOP Tax Overhaul Nov. 15
- Details of Proposed Senate GOP Tax Plan Revisions Nov. 14
- Bid to Repeal Health Care Mandate Roils Senate Tax Markup Nov. 14
- Hatch to Finance Panel: Quit Carping, Begin Crafting Tax Bill Nov. 13
Hot Docs (PDFs)
- JCT Estimated Revenue Effects of the Senate Tax Overhaul as Reported by the Senate Finance Committee Nov. 17
- Manager's Amendment Nov. 16
- JCT Estimated Revenue Effects of the Chairman's Modification to the Chairman's Mark Nov. 14
- Description of the Chairman's Modification to the Chairman's Mark Nov. 14
- Conceptual Text of Amendments Submitted Nov. 13
- List of Amendments Submitted Nov. 13
Senate Bill and Summaries
The Senate Finance Committee released its proposal on Nov. 9, which as is customary remains in conceptual form rather than legislative text.
CQ Roll Call news stories
Senate Bill: Initial Analysis & Reaction
Following are stories on the release of the Senate proposal, immediate reaction to it and its components. All are from Nov. 9-10.
CQ Roll Call news stories
- Report: Tax Foundation Sees Big 'Dynamic' Impact in Senate GOP Plan Nov. 10
- Reaction: House Members Raise Red Flags Over Senate Tax Bill Nov. 10
- Senate Tax Proposal Maintains Wind Credit House Would Cut Nov. 10
- Overview: Senate GOP to Delay Corporate Tax Cut, Repeal 'SALT' Deduction Nov. 9
- Reaction: Business Groups Vet Senate Tax Plan Nov. 9
- Education: Senate Tax Bill Preserves Education Loan Deduction Nov. 9
- Intellectual Property: Senate Tax Plan Sees Low Rate to Keep Intellectual Assets Home Nov. 9
- Housing: Senate GOP's Mortgage Interest Approach Relieves Housing Sector Nov. 9
Hot Docs (PDFs)
House Bill: Analysis & Reaction
CQ Roll Call news stories
- The 11 House Republicans Who Risk the Most in Killing Deduction Dec. 4
- 'SALT' Deduction in Play to Woo California Votes on Tax Bill Nov. 29
- Comparison of House and Senate Tax Overhaul Bills Nov. 28
- New Excise Tax Targets Big-Money Nonprofit Executives Nov. 28
- Tax Provision Takes Shot at Trial Lawyers Nov. 21
- Estate Tax Repeal Could Hit Life Insurance Companies Nov. 17
- 10 Things to Watch on the GOP Tax Overhaul Nov. 16
- As Tax Votes Loom, Lawmakers and Lobbyists Weigh the Politics Nov. 16
- Brady Open to Changes on Research and Development in Tax Plan Nov. 14
- House GOP: Tax Cuts Don't Pay for Themselves? No Problem Nov. 14
- Brady: GOP Leadership Confident of Votes for House Tax Bill Nov. 13
- Democrats Say GOP Tax Plans Will Help Them at Ballot Box Nov. 13
- Ready or Not, House Republicans Set Vote on Tax Overhaul Nov. 13
- State and Local Groups Warn of SALT Effect on Public Projects Nov. 13
- The GOP Tax Bill Divides Some Old Allies Nov. 13
- GOP Tax Proposal Could Impact 1 Million Immigrant Kids Nov. 10
- Consumer Groups Protest Tax Plan Changes to Rare Disease Credit Nov. 10
- Tax Fight Coming Over Politicking by Churches, Nonprofits Nov. 10
- Health Care Mandate Repeal Not In GOP Tax Proposals Nov. 9
- Something for Both Sides in Tax Policy Center Analysis Nov. 8
- Small-Business Concerns Threaten GOP Tax Overhaul Nov. 8
- Trump's Absence Eases Work on GOP Tax Bill, Lawmakers Say Nov. 8
- Health Groups Target Proposed Medical Expense Deduction Repeal Nov. 7
- GOP Pushes Back on Criticism of Tax Bill Nov. 7
- Delays, Caps and Chains: Tax Bill Gimmicks Explained Nov. 7
- House Tax Bill Turns to Bank, Insurance Sectors for Revenue Nov. 6
- Letter to Rep. Neal from Joint Committee on Taxation Regarding Tax Changes for Each Income Class Under Chairman's Amendment to House Tax Bill Nov. 7
Hot Docs (PDFs)
- GOP Bill's Tax of Corporate Income Abroad Meets Skepticism Nov. 6
- Statement of Administration Policy Nov. 14
- CBO Estimate Nov. 13
- JCT Estimated Revenue Effects of House Tax Overhaul, as Reported by Ways and Means Nov. 11
- Letter to Congress from Environmental Groups Regarding House Tax Overhaul Nov. 8
- Letter to House Ways and Means From AFL-CIO Regarding the House GOP Tax Bill Nov. 8
- Letter to Reps. Ryan, Pelosi, Brady and Neal From American Cancer Society Cancer Action Network Regarding Tax Overhaul Bill Nov. 8
- Letter to Rep. Neal from the Congressional Budget Office Regarding Estimated Deficit Under Chairman's Amendment to House Tax Bill Nov. 8
- Letter to House Ways and Means Leaders from the American Council of Engineering Companies Regarding House Tax Bill Nov. 7
Senate Bill: Leadup to Introduction
CQ Roll Call news stories
- Health Care Mandate Repeal Not In GOP Tax Proposals Nov. 9
- Senate Working Out Last-Minute Details on Tax Bill Nov. 8
- Lobbyists Miffed at House Tax Bill Turn Attention to Senate Nov. 8
- Senate Tax Bill Likely to Have More Temporary Provisions Nov. 8
- Trump's Absence Eases Work on GOP Tax Bill, Lawmakers Say Nov. 8
- Four Areas Where Senate Tax Bill May Differ From House Nov. 7
- GOP Cheerleading on Taxes Belies Conflicts Nov. 7
- Collins Remains Positive On Tax Bill Despite Partisan Potential Nov. 7
House Bill: Floor Consideration
House Bill: Ways & Means Markup, Nov. 6-9
The Ways and Means Committee marked up the tax bill for four days, approving it 24-16 on Nov. 9.
CQ Roll Call news stories
- Ways and Means Approves GOP Tax Bill; Floor Vote Next Week Nov. 9
- Ways and Means Entering Final Phase of Tax Markup Nov. 8
- Brady: Tax Changes Coming Thursday Will Plug Budget Hole Nov. 8
- GOP Tax Writers Reject Attempt to Keep Private Activity Bonds Nov. 8
- Tax Writers Perform 'Political Theater' in House Markup Nov. 7
- Brady Amendment Overshoots Budget Target on Tax Overhaul Bill Nov. 7
- State, Local Deductions Dominate Tuesday Afternoon Tax Debate Nov. 7
- Partisan Bickering Defines Day One of House Tax Markup Nov. 6
- Ways and Means Begins Marathon Markup of Tax Bill Nov. 6
Hot Docs (PDFs)
- Bill Text, as Reported by the Ways and Means Committee Nov. 10
- JCT Estimate for Chairman's Perfecting Amendment to the Substitute Amendment Nov. 9
- Text of Additional Brady Amendment to the Substitute Amendment Nov. 9
- Summary of Additional Brady Amendment to the Substitute Amendment Nov. 9
- Text of Brady Amendment to the Substitute Amendment Nov. 6
- Summary of Brady Amendment to the Substitute Amendment Nov. 6
House Bill Text and Summaries
The bill was introduced Nov. 2; on Nov. 3, in anticipation of a markup in the Ways and Means Committee, the so-called chairman's mark was released. This is a slightly revised version of the bill (technically, a substitute amendment that could be "swapped in" for the original at the markup).
CQ Roll Call news stories
House Bill: Initial Analysis, Reaction
Following are stories on the introduction of the bill, immediate reaction to it and its components. All are from Nov. 2-3.
CQ Roll Call news stories
- Overview: GOP Tax Bill Boosts Child Credit, Curbs Mortgage Deduction Nov. 2
- Overview: Tax Bill Winners and Losers Nov. 3
- Bullet Points: What the BIll Would Do Nov. 2
- Reaction: One Day Later, GOP Looks to Fine-Tune Bill Nov. 3
- Reaction: House GOP Says Not Enough Details Yet, But Early Returns Positive Nov. 2
- Reaction: Rushed Tax-Writing Process Draws Few Complaints -- For Now Nov. 2
- Bonds: Tax Bill Eyes End to Project Finance, Stadium Bonds Deductions Nov. 2
- Business: Opposition Complicates Tax Bill's Path Nov. 2
- Education: Colleges Oppose Tax Plan That Ends Deductions, Hits Endowments Nov. 2
- Education: Tax Bill Gives Nod to School Choice, Extending 529 College Plans Nov. 2
- Health: House Bill Affects Medical Expense, Drug Industry Tax Breaks Nov. 2
- Housing: Home Builders Pledge to Fight Tax Bill 'Tooth and Nail' Nov. 2
- Immigration: Tax ID Used by Immigrants Targeted in GOP Tax Bill Nov. 2
- Lobbying: Gucci Gulch Can't Hold All Lobbyists Engaged in Tax Fight Nov. 2
- Politics: GOP Tax Bill Would Allow Politics from the Pulpit Nov. 2
- Process: House Tax Overhaul Bill May Exceed Deficit Limit Nov. 3
- Senate: Reading House Tax Bill Is on Senate's To-Do List Nov. 2
- Technology: GOP Cites Repatriation Cuts, Research Credit as Tech Benefits Nov. 2
- Transportation: Tax Credit for Plug-In Cars Targeted in GOP Proposal Nov. 2
- Estimated Economic Effects of Chairman's Mark (Joint Tax Committee) Nov. 3
- Estimated Economic Effects of Original Bill (Joint Tax Committee) Nov. 2