House Committee on Ways and Means

The House Committee on Ways and Means is the chief tax-writing committee of the House of Representatives and has jurisdiction over all federal taxation, tariffs, and other revenue-raising measures. The committee also oversees Social Security, Medicare, unemployment benefits, child support enforcement, foster care, adoption programs, and other social services. Because the U.S. Constitution requires that all bills raising revenue must originate in the House, all federal tax legislation must pass through this committee before reaching the full chamber. The committee's work flows through six subcommittees focused on Health, Oversight, Social Security, Tax Policy, Trade, and Work and Welfare, which handle detailed legislative matters and help guide broader policies. Committee Chair Jason Smith (R-MO) and Ranking Member Richard E. Neal (D-MA) lead the 45-member panel. Recent activity includes bipartisan work on targeted tax relief for vulnerable populations, including bills to provide tax relief for disaster victims and sexual assault survivors, expand tax deductions for early childhood educators, and modernize IRS operations and customer service. The committee has also held hearings on healthcare workforce development, foreign influence in nonprofit organizations, and trade policy matters.