Duties

It shall be the duty of the Joint Committee—

# (1) Investigation

(A) Operation and effects of law To investigate the operation and effects of the Federal system of internal revenue taxes; (B) Administration To investigate the administration of such taxes by the Internal Revenue Service or any executive department, establishment, or agency charged with their administration; and (C) Other investigations To make such other investigations in respect of such system of taxes as the Joint Committee may deem necessary.

# (2) Simplification of law

(A) Investigation of methods To investigate measures and methods for the simplification of such taxes, particularly the income tax; and (B) Publication of proposals To publish, from time to time, for public examination and analysis, proposed measures and methods for the simplification of such taxes.

# (3) Reports

(A) 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. (B) 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.

# (4) Cross reference

For duties of the Joint Committee relating to refunds of income and estate taxes, see section 6405.