Congress’s Tax Scorekeeper Gets Spotlight After Chevron Ruling

The role of the Joint Committee on Taxation—already crucial when Congress drafts tax legislation—could take on new significance after the fall of a legal doctrine empowering federal regulators, former staffers and members say.

The US Supreme Court in June overturned what was known as the Chevron doctrine, which said that federal courts should defer to reasonable agency interpretations of vague laws. The decision in Loper Bright Enterprises v. Raimondo holds big implications for tax policy, as Congress often gives the IRS and the Treasury Department leeway to fill in gaps in tax laws when crafting final regulations.

Now, the House ...