The U.S. Joint Committee on Taxation has released the General Explanation of Tax Legislation Enacted in the 117th Congress (JCS-1-23), otherwise known as the Bluebook for the 117th Congress (2021-2022). JCS-1-23 provides explanations of over 170 tax provisions across eight different Acts, starting with the American Rescue Plan Act of 2021 (Public Law 117-2) and ending with the Consolidated Appropriations Act, 2023 (Public Law 117-328).
---
INTRODUCTION
This document, prepared by the sta…