The Joint Committee on Taxation (JCT) is the official scorekeeper for all tax legislation passed by the Congress.
Its staff writes reports on various tax issues, often in collaboration with JCT, which calculates any revenue estimates.
The JCT estimates the revenue effect of all tax proposals and it prepares an annual compendium of tax expenditures.
Fortunately, the JCT only has time to look at a fraction of the great tax ideas coming out of Congressional offices.
But the JCT explanation offers a solution to this concern: it says that employers can avoid that leakage by limiting new distribution options to in-plan Roth accounts only.
It seems that the higher CBO-JCT figure includes some 7 million undocumented immigrants ( source) and those five million or more eligible but not enrolled in Medicaid ( source).
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The IRS compiles tax datasets that are used by Treasury and the JCT (as well as a sanitized version available to researchers outside government) and publishes statistical tables and analyses.
While it is true that the JCT assumed that dependents of such employees would not be eligible for the subsidy, the statute is ambiguous and the JCT interpretation does not have the force of law.
Of course the nations are run by politicians and they have in the most polite manner possible suggested the JCT mind his own business as the matter of penalties against those that violate the budgetary rules should be left with the politicians.
University of Virginia law professor (and former JCT director) George Yin has argued that all tax breaks should be subject to annual review, as discretionary programs are, so that Congress will have to take an up or down vote on the provisions to continue them.
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