Legislative History of Tax Cuts and Jobs Act: Hearings

Video and documents for hearing before the Senate Committee on Finance on October 3, 2017. Witnesses testified on international tax reform.

Video and documents for hearing before the Senate Committee on Finance on September 19, 2017, focusing on business tax reform.

Videos and documents for hearing before the Senate Finance Committee on September, 14, 2017, focusing on individual tax reform.

Video and documents for hearing held before Senate Committee on Finance on July 18, 2017, focusing on the possibility of comprehensive tax reform.

House Rules Committee Hearing on H.R. 1 (2017), the Tax Cut and Jobs Act.

Video and documents for hearing before the Tax Policy Subcommittee of the House Committee on Ways and Means on July 19, 2017. Witnesses testified on simplifying the tax code, reducing tax burdens and generating economic growth.

Video and documents for hearing before the Tax Policy Subcommittee of the House Committee on Ways and Means on July 13, 2017. Witnesses testified on tax reform's potential impact on small businesses.

Video from C-Span of White House Treasury Secretary Steven Mnuchin testifying on the President's FY 2018 budget request. (Video was not readily available from the committee's web site.)
Discussions included tax reform.

Video and documents for hearing held before the House Committee on Ways and Means on May 23, 2017. The hearing focused "on border adjustment and international tax modernization as a core element of comprehensive tax reform and the implications of these policies for increasing jobs, investment, and economic growth in the United States".

Video and documents for hearing before House Committee on Ways and Means on May 18, 2017. Witnesses testified how tax reform could improve the economy and increase jobs.

Transcript of hearing before the Senate Committee on Finance on June 14, 2016. Witnesses testified on "current tax policy and the possibilities for energy tax reform consensus." This hearing was referenced in S. Rep. 115-25 (2017), Report On the Activities of the Committee on Finance During the 114th Congress.

Transcript of hearing before the Senate Finance Committee on May 25, 2016. Witnesses testified on "corporate integration and the differing tax treatment of debt and equity" and how these issues related to tax reform. This hearing was referenced in S. Rep. 115-25 (2017), Report On the Activities of the Committee on Finance During the 114th Congress.

Transcript of hearing before the Senate Committee on Finance on May 17, 2016. Though the hearing focused on "the pros and cons of a dividends paid deduction, corporate integration, and the pros and cons of these policies," tax reform issues were also briefly discussed.

Transcript of hearing held before the Senate Finance Committee on April 26, 2016. Witnesses testified on "the findings of the Business Income Tax Reform Working Group, the subject of corporate integration, and the general background of business tax reform." This hearing was referenced in S. Rep. 115-25 (2017), Report On the Activities of the Committee on Finance During the 114th Congress.

Transcript of hearing before the Senate Committee on Finance on February 20, 2016, during which tax reform was discussed. This hearing was referenced in S. Rep. 115-25 (2017), Report On the Activities of the Committee on Finance During the 114th Congress.

Transcript of hearing before the Senate Committee on Finance, on January 28, 2016. There was some brief discussion on tax reform's role on savings and retirement. This hearing was referenced in S. Rep. 115-25 (2017), Report On the Activities of the Committee on Finance During the 114th Congress.

Transcript of hearing before the Senate Committee on Finance on December 1, 2015. The need for international tax reform was discussed. This hearing was referenced in S. Rep. 115-25 (2017), Report On the Activities of the Committee on Finance During the 114th Congress.

Hearing held before Senate Committee on Finance on June 18, 2015. Though hearing was on highway funding, there was some discussion on using revenue generated by tax reform to fund infrastructure. This hearing was referenced in S. Rep. 115-25 (2017), Report On the Activities of the Committee on Finance During the 114th Congress.

Transcript of hearing held before the Senate Committee on Finance on March 17, 2015. Witnesses testified on "some of the challenges of the international tax system (such as corporate inversions) and proposals that would remedy some of these challenges." This hearing was referenced in S. Rep. 115-25 (2017), Report On the Activities of the Committee on Finance During the 114th Congress.

Transcript of hearing before the Senate Committee on Finance on March 10, 2015. Witnesses testified on "some of the negatives of an overly complex tax code and the benefits that could be seen from a more transparent and simpler code." This hearing was referenced in S. Rep. 115-25 (2017), Report On the Activities of the Committee on Finance During the 114th Congress.

Transcript of hearing before the Senate Committee on Finance on March 3, 2015. Witnesses testified on the "large number of credits, deductions, exclusions, and exemptions in the tax code, and how future tax reform efforts could seek to develop a fairer system." This hearing was referenced in S. Rep. 115-25 (2017), Report On the Activities of the Committee on Finance During the 114th Congress.

Transcript of hearing held before Senate Committee on Finance on February 24, 2015. Witnesses testified on "bipartisan tax reform proposals and how said proposals would either help or hinder the growth of the economy and creation of jobs." This hearing was referenced in S. Rep. 115-25 (2017), Report On the Activities of the Committee on Finance During the 114th Congress.

Transcript of hearing before the Senate Committee on Finance on February 10, 2015. Witnesses testified on "issues surrounding potential future tax reform in the context of the Tax Reform Act of 1986." This hearing was referenced in S. Rep. 115-25 (2017), Report On the Activities of the Committee on Finance During the 114th Congress.

Transcript of hearing before Senate Committee on Finance on February 5, 2015. Witnesses testified on several matters including the need for tax reform. This hearing was referenced in S. Rep. 115-25 (2017), Report On the Activities of the Committee on Finance During the 114th Congress.

Transcript of a hearing before the Senate Committee on Finance held on January 22, 2015. Witnesses testified on "the best paths forward to tackle tax reform and provide ways to make the tax code a better tool for promoting job and economic growth." This hearing was referenced in S. Rep. 115-25 (2017), Report On the Activities of the Committee on Finance During the 114th Congress.

Transcript of hearing held before the House Tax Policy Subcommittee of the Committee on Ways and Means on May 25, 2016. Witnesses testified on the need for tax reform. This hearing was listed under the heading of hearings held by the subcommittee on tax reform in H. Rep. 114-887 (2016), Report On the Legislative and Oversight Activities of the Committee on Ways and Means During the 114th Congress.

Transcript of hearing held before the House Committee on Ways and Means on February 24, 2016. Witnesses testified on "further escalating the immediate need to reform and modernize the U.S. international tax system." This hearing was listed under the heading "Tax Reform (Full Committee)" in H. Rep. 114-887 (2016), Report On the Legislative and Oversight Activities of the Committee on Ways and Means During the 114th Congress.

Transcript of hearing before the House Committee on Ways and Means on February 2, 2016. Witnesses testified on "reaching America's potential through pro-growth policies that
deliver opportunities for all Americans." This hearing was listed under the heading "Tax Reform (Full Committee)" in H. Rep. 114-887 (2016), Report On the Legislative and Oversight Activities of the Committee on Ways and Means During the 114th Congress.

Transcript of hearing before House Committee on Ways and Means held on June 17, 2015. The hearing dealt mostly with long term financing for the Highway Trust Fund and tax reform appears to have been only briefly discussed. This hearing was listed under the heading "Tax Reform (Full Committee)" in H. Rep. 114-887 (2016), Report On the Legislative and Oversight Activities of the Committee on Ways and Means During the 114th Congress.

Transcript of hearing before House Committee on Ways and Means on January 15, 2015. Witnesses testified on the "state of the U.S. economy and policies" that could "promote job creation and economic growth," which included discussion on tax reform. This hearing was listed under the heading "Tax Reform (Full Committee)" in H. Rep. 114-887 (2016), Report On the Legislative and Oversight Activities of the Committee on Ways and Means During the 114th Congress.

Transcript of hearing before the Senate Committee on Finance on September 17, 2014. Witnesses testified on "reforms to the Code as it relates to the energy sector and made business and environmental cases for both energy tax reform and energy policy updates." This hearing was listed in the summary of activities in S. Rep. 115-25, Report on the Activities of the Committee on Finance of the United States Senate.