Tax

The Subcommittee on Tax is a specialized panel within the House Committee on Ways and Means, the chief tax-writing committee of the United States House of Representatives. The parent committee has sole jurisdiction to originate all federal tax legislation, including taxation of individuals, families, small businesses, corporations, and non-profit entities. The Tax Subcommittee handles tax measures that the full committee's chairman refers to it, allowing the subcommittee to conduct detailed initial review and hearings on specific tax proposals before they advance to the full committee.

Chaired by Representative Mike Kelly of Pennsylvania, with Ranking Member Mike Thompson of California, the subcommittee comprises 19 members. The subcommittee has held recent hearings on significant tax policy matters, including a November 2025 hearing on promoting global competitiveness for American workers and businesses. Earlier hearings examined international tax coordination through the OECD and tax policy impacts on American workers and the economy. The subcommittee also conducted field hearings to gather input from communities affected by tax policy, such as a 2024 field hearing in the American Rust Belt focused on creating opportunity and prosperity.

As a subdivision of the full Ways and Means Committee, the Tax Subcommittee plays a crucial role in the legislative process by preparing detailed analysis and recommendations on tax bills. While only the full committee can report legislation to the House floor, the subcommittee's work shapes which tax proposals move forward and in what form, making it an essential venue for citizens and stakeholders to engage with federal tax policy development.