CH. 91—JOINT COMMITTEE
925
Subtitle G—The Joint Gommittee on Internal Revenue Taxation CHAPTER 91. Organization and membership of the Joint mittee. CHAPTER 92. Powers and duties of the Joint Committee.
Com-
CHAPTER 91—ORGANIZATION AND MEMBERSHIP OF THE JOINT COMMITTEE Sec. Sec. Sec. Sec. Sec.
8001. 8002. 8003. 8004. 8005.
Authorization. Membership. Election of chairman and vice chairman. Appointment and compensation of staff. Payment of expenses.
SEC. 8001. AUTHORIZATION.
There shall be a joint congressional committee known as the Joint Committee on Internal Revenue Taxation (hereinafter in this subtitle referred to as the "Joint Committee"). SEC. 8002. MEMBERSHIP. (a) N U M B E R AND SELECTION.—The
Joint Committee shall be composed of 10 members as follows: (1) FROM COMMITTEE ON FINANCE.—Five 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 MEANS.—Five 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) T E N U R E OF OFFICE. — (1) GENERAL LIMITATION.—No 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) EXCEPTION.—The 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) VACANCIES.—A vacancy in the Joint Committee— (1) EFFECT.—Shall not affect the power of the remaining members to execute the functions of the Joint Committee; and (2) M A N N E R OF FILLING.—Shall be filled in the same manner as the original selection, except that— (A) ADJOURNMENT OR RECESS OF CONGRESS.—In 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 § 8002(c)(2)(A)
�
