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LegalText 26 U.S.C. § 8002 Membership us united_states_code code_section 26 INTERNAL REVENUE CODE 91 ORGANIZATION AND MEMBERSHIP OF THE JOINT COMMITTEE 8002 26 U.S.C. § 8002 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s8002 data/legal/raw/us/code/title-26/usc26.xml 9eaac7188944af3922e50e7be4081f7213c033084355c652c5f29344bc5d5aeb a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 bd7f2f575518f4f65cdd2a157f96ff3872e4580eb022650af7b1a0dcf7994d69 2026-07-04 official
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26 U.S.C. § 8002 - Membership

Text

(a) Number 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) Tenure 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) Manner 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 may designate a member of such Committee to serve until his successor is chosen by such Committee; and

(B) Expiration of Congress In the case of a vacancy after the expiration of a Congress which would be filled by the Committee on Ways and Means, the members of such Committee who are continuing to serve as members of the Joint Committee may designate a person who, immediately prior to such expiration, was a member of such Committee and who is re-elected to the House of Representatives, to serve until his successor is chosen by such Committee.

(d) Allowances The members shall serve without compensation in addition to that received for their services as members of Congress; but they shall be reimbursed for travel, subsistence, and other necessary expenses incurred by them in the performance of the duties vested in the Joint Committee, other than expenses in connection with meetings of the Joint Committee held in the District of Columbia during such times as the Congress is in session.

(Aug. 16, 1954, ch. 736, 68A Stat. 925.)