
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC8002]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
               Subtitle G--The Joint Committee on Taxation
 
     CHAPTER 91--ORGANIZATION AND MEMBERSHIP OF THE JOINT COMMITTEE
 
Sec. 8002. Membership


(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.)
