26 U.S.C. § 8022: Duties

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. To report, from time to time, to the Committee on Finance and the Committee on Ways and Means, and, in its discretion, to the Senate or House of Representatives, or both, the results of its investigations, together with such recommendations as it may deem advisable. Subject to amounts specifically appropriated to carry out this subparagraph, to report, at least once each Congress, to the Committee on Finance and the Committee on Ways and Means on the overall state of the Federal tax system, together with recommendations with respect to possible simplification proposals and other matters relating to the administration of the Federal tax system as it may deem advisable. For duties of the Joint Committee relating to refunds of income and estate taxes, see section 6405. such legislation is reported by the Committee on Finance in the Senate, the Committee on Ways and Means of the House of Representatives, or any committee of conference; and such legislation includes a provision which would directly or indirectly amend the Internal Revenue Code of 1986 and which has widespread applicability to individuals or small businesses. an estimate of the number of taxpayers affected by the provision; and if applicable, the income level of taxpayers affected by the provision; and the extent to which tax forms supplied by the Internal Revenue Service would require revision and whether any new forms would be required; the extent to which taxpayers would be required to keep additional records; the estimated cost to taxpayers to comply with the provision; the extent to which enactment of the provision would require the Internal Revenue Service to develop or modify regulatory guidance; the extent to which the provision may result in disagreements between taxpayers and the Internal Revenue Service; and any expected impact on the Internal Revenue Service from the provision (including the impact on internal training, revision of the Internal Revenue Manual, reprogramming of computers, and the extent to which the Internal Revenue Service would be required to divert or redirect resources in response to the provision). This subsection shall apply to legislation considered on and after January 1, 1999 .”