Page 2 of 2 pages

Appropriations requested was $864,000. House Report No. 96-245 (June 7, 1979) recommended a
reduction to $719,000. In Congressional Record for Oct. 12, 1979 (page H-9080) the Chairman,
House Subcommittee on Legislative Branch Appropriations, stated that the $145,000 difference
should be applied only to increased pay costs (COLA) thus obviating the need for a supplemental
pay increase appropriation (of approximately $41,000) covering FY-1980. Public Law 96-86 on
October 12, 1979 (H.J. Resolution 412) made Continuing Appropriations for FY-1980.

The Staff Director retired on Feb. 29, 1980. The Chairman designated the General Counsel to
temporarily assume the additional responsibilities of Staff Director, effective March 1, 1980.
As a result of two retirements, full-time staff salaries were not expended for the Staff
Director position from March 1 through the end of the fiscal year and for one professional
staff member position from January 1 through May 4.

Includes cost-of-living salary adjustment of 6.87% effective Oct. 1, 1979 (estimated at $41,000).
House Report No. 96-1098 (June 17, 1980) recommended a $760,000 appropriation for FY-1981.
H.R. 7593 passed by the House on July 21, 1980, is referenced in P.L. 96-369 of Oct. 1, 1980
which made Continuing Appropriations for FY-1981; Section 309 of H.R. 7593 provides that
2 per centum (of $760,000, amounting to $15,200) shall be withheld from obligation and
expenditure.

This represents the October 1, 1980 Cost-of-Living increase and related Agency Contributions.
This figure includes $49,000 representing the October 1, 1980 Cost-of-Living increase and
related Contributions for which a Supplemental Appropriation of $49,000 is needed for FY-1981.

This is in response to your request for information regarding the fiscal year 1982 budget estimate for the Joint Committee on Taxation. You also asked that the FY 82 estimates be divided into Personnel and Non-Personnel Funding. In addition, you indicated that if the FY 82 amount were above the FY 81 appropriation level, the additional amount was to be accounted for according to Personnel and Non-Personnel increases.

The following is the Joint Committee's budget estimate for
FY 82:

Since the Joint Committee's FY 82 budget estimate is larger than the FY 81 appropriation amount of $2,632,000 (as provided in H.R. 7593), the following estimates are given as to the portions of the FY 82 increase attributable to Personnel and Non-Personnel costs:

The estimate for FY 82 is based upon the current estimate of personnel and non-personnel costs for FY 81 (including the October 1980 pay adjustment), plus additional staff and the costs of other services anticipated for FY 82. The increased funds requested for personnel is to be for an additional revenue estimator. (The additional position ($38,000) was previously requested in the Joint Committee's FY 81 budget, but was not approved by the House Appropriations Committee in H.R. 7593.) The additional revenue estimator is needed due to the increasing number of requests from House and Senate Members for revenue estimates on tax-related proposals, as well as for the increasing number of tax bills being considered by the tax committees.

The Joint Committee staff serves the House Ways and Means and Senate Finance Committees on all tax legislation and assists these Committees in tax administration oversight studies. Also, the staff in conjunction with the General Accounting Office, conducts numerous studies of tax administration by the Treasury Department and the Internal Revenue Service. Further, the staff also is frequently requested to provide assistance to other Committees on revenue-related legislation, such as the Senate

Congress of the United States

JOINT COMMITTEE ON TAXATION
Washington, D.C. 20515

Hon. Edmund L. Henshaw, Clerk
U.S. House of Representatives
Page 3

As of the present time, we do not foresee additional program needs for the four fiscal years following FY 82. However, this may change if added personnel or computer costs are necessary to meet the Joint Committee's future workload.

Enclosed, per your request, are the staff estimates regarding your computer printouts for Personnel and Non-Personnel categories for FY 80, 81 and 82.

Sincerely yours,

Benard 24. Shapiro

Bernard M. Shapiro

Enclosure

CC:

Mr. John Lawler, Chief
Office of Finance

U. S. House of Representatives