JCS-5-05. Joint Committee Print. Provides an explanation of tax legislation enacted in the 108th Congress. Arranged in chronological order by the date each piece of legislation was signed into law. This document, prepared by the staff of the Joint Committee on Taxation in consultation with the staffs of the House Committee on Ways and Means and the Senate Committee on Finance, provides an explanation of tax legislation enacted in the 108th Congress. The explanation follows the chronological order of the tax legislation as signed into law. For each provision, the document includes a description of present law, explanation of the provision, and effective date. Present law describes the law in effect immediately prior to enactment. It does not reflect changes to the law made by the provision or subsequent to the enactment of the provision. For many provisions, the reasons for change are also included. In some instances, provisions included in legislation enacted in the 108th Congress were not reported out of committee before enactment. For example, in some cases, the provisions enacted were included in bills that went directly to the House and Senate floors. As a result, the legislative history of such provisions does not include the reasons for change normally included in a committee report. In the case of such provisions, no reasons for change are included with the explanation of the provision in this document. In some cases, there is no legislative history for enacted provisions. For such provisions, this document includes a description of present law, explanation of the provision, and effective date, as prepared by the staff of the Joint Committee on Taxation. In some cases, contemporaneous technical explanations of certain bills were prepared and published by the staff of the Joint Committee. In those cases, this document follows the technical explanations. Section references are to the Internal Revenue Code unless otherwise indicated.

This book contains 13 papers from a workshop convened to explore the causes of work disability and the types of interventions that might enable individuals to remain at work, return to work, or enter the work force for the first time, despite having chronic health conditions or impairments. Following an overview of the papers by editors Jerry L. Mashaw and Virginia P. Reno, the following papers are included: "The Contemporary Labor Market and the Employment Prospects of Persons with Disabilities" (Edward Yelin, Miriam Cisternas); "Employment and Economic Well-Being Following the Onset of a Disability: The Role for Public Policy" (Richard V. Burkhauser, Mary C. Daly); "Employment and Benefits for People with Diverse Disabilities" (Walter Y. Oi); "European Experiences with Disability Policy" (Leo J. M. Aarts, Philip R. de Jong); "Patterns of Return to Work in a Cohort of Disabled-Worker Beneficiaries" (Martynas A. Ycas); "The Effectiveness of Financial Work Incentives in Social Security Disability Insurance and Supplemental Security Income: Lessons from Other Transfer Programs" (Hilary Williamson Hoynes, Robert Moffitt); "Lessons from the Vocational Rehabilitation/Social Security Administration Experience" (Edward Berkowitz, David Dean); "Disability and Work: Lessons from the Private Sector" (H. Allan Hunt et al.); "Quantitative Outcomes of the Transitional Employment Training Demonstration: Summary of Net Impacts" (Aaron J. Prero); "Policies for People with Disabilities in U.S. Employment and Training Programs" (Burt S. Barnow); "Improving the Return to Work of Social Security Disability Beneficiaries" (Monroe Berkowitz); "People with Disabilities: Access to Health Care and Related Benefits" (Robert B. Friedland, Alison Evans); and "Health Care, Personal Assistance and Assistive Technology: Are In-Kind Benefits Key to Independence or Dependence for People with Disabilities?" (Andrew I. Batavia). The papers contain extensive references lists. (KC)