Subtitle F-The Joint Committee on Internal Revenue Taxation TABLE OF CONTENTS CHAPTER 47-ORGANIZATION AND MEMBERSHIP OF THE JOINT COMMIrrrEE Sec. 5000 . Authorization. Sec. 5001 . Membership. Sec. 5002 . Election of chairman and vice chairman. Sec. 5003. Appointment and compensation of staff. Sec. 5004 . Payment of expenses. CHAPTER 47-ORGANIZATION AND MEMBERSHIP OF THE JOINT COMMITTEE SEC. 5000. 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. 5001. MEMBERSHIP. (a) NUMBER AND SELECTION.-The Joint Committee shall be com- posed of ten members as follows: (1) FROM COMMrrTEE ON FINANCE. - Five members who are mem- bers 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 COMMITrEE 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) TENURE OF OFFICE.- (1) GENERAL IMITATION. -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.-T he 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 notwith- standing the expiration of the Congress. (c) VACANCIES.- A vacancy in the Joint Committee- (1) EFFECT.-Shall not affect the power of the remaining mem- bers to execute the functions of the Joint Committee; and (2) MANNER OF FILLING.-Shall be filled in the same manner as the original selection, except that- (A) ADJOURNMENT OR RECESS OF CONORESS.- In case of a vacancy during an adjournment or recess of Congress for a period of more than two weeks, the members of the Joint Committee who are members of the Committee entitled to fill such vacancy may desig- nate a member of such Committee to serve until his successor is chosen by such Committee; and 501
�
