USC Chapter 91

26 U.S.C. § 8001 Authorization

There shall be a joint congressional committee known as the Joint Committee on Taxation (hereinafter in this subtitle referred to as the “Joint Committee”).

26 U.S.C. § 8002 Membership

(a) Number and selectionThe Joint Committee shall be composed of 10 members as follows:(1) From Committee on FinanceFive members who are members of the Committee on Finance of the Senate, three from the majority and two from the minority party, to be chosen by such Committee; and (2) From Committee on Ways and MeansFive members who are members of the Committee on Ways and Means of the House of Representatives, three from the majority and two from the minority party, to be chosen by such Committee. (b) Tenure of office(1) General limitationNo person shall continue to serve as a member of the Joint Committee after he has ceased to be a member of the Committee by which he was chosen, except that— (2) ExceptionThe members chosen by the Committee on Ways and Means who have been reelected to the House of Representatives may continue to serve as members of the Joint Committee notwithstanding the expiration of the Congress. (c) VacanciesA vacancy in the Joint Committee—(1) EffectShall not affect the power of the remaining members to execute the functions of the Joint Committee; and (2) Manner of fillingShall be filled in the same manner as the original selection, except that—(A) Adjournment or recess of CongressIn case of a vacancy during an adjournment or recess of Congress for a period of more than 2 weeks, the members of the Joint Committee who are members of the Committee entitled to fill such vacancy may designate a member of such Committee to serve until his successor is chosen by such Committee; and (B) Expiration of CongressIn the case of a vacancy after the expiration of a Congress which would be filled by the Committee on Ways and Means, the members of such Committee who are continuing to serve as members of the Joint Committee may designate a person who, immediately prior to such expiration, was a member of such Committee and who is re-elected to the House of Representatives, to serve until his successor is chosen by such Committee. (d) AllowancesThe members shall serve without compensation in addition to that received for their services as members of Congress; but they shall be reimbursed for travel, subsistence, and other necessary expenses incurred by them in the performance of the duties vested in the Joint Committee, other than expenses in connection with meetings of the Joint Committee held in the District of Columbia during such times as the Congress is in session.

26 U.S.C. § 8003 Election of chairman and vice chairman

The Joint Committee shall elect a chairman and vice chairman from among its members.

26 U.S.C. § 8004 Appointment and compensation of staff

Except as otherwise provided by law, the Joint Committee shall have power to appoint and fix the compensation of the Chief of Staff of the Joint Committee and such experts and clerical, stenographic, and other assistants as it deems advisable.

26 U.S.C. § 8005 Payment of expenses

The expenses of the Joint Committee shall be paid one-half from the contingent fund of the Senate and one-half from the contingent fund of the House of Representatives, upon vouchers signed by the chairman or the vice chairman.