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The Joint Committee on Taxation is a nonpartisan committee of the United States Congress, established in 1926, which operates with an experienced professional staff of Ph.D economists, attorneys, and accountants, to assist Members of Congress on tax legislation. The Joint Committee is chaired on a rotating basis by the Chair of the Senate Finance Committee and the Chair of the House Ways and Means Committee. During the first Session of each Congress the House has the joint committee chair and the Senate has the vice-chair; during the second session the roles are reversed.

As of November, 2015, the Joint Committee of the 114th Congress (1st Session) consists of House members Kevin Brady, Chairman (R-TX), Sam Johnson (R-TX), Devin Nunes (R-CA), and Sander Levin (D-MI); and Senate members, Orrin Hatch, Vice Chairman (R-UT), Chuck Grassley (R-IO), Mike Crapo (R-ID), Ron Wyden (D-OR), and Debbie Stabenow (D-MI).

Synonyms: JCT
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JCT