If the House and the Senate both approve similar but not identical tax bills, any differences between the two pieces of legislation are resolved by the

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When the House and Senate approve similar but not identical tax bills, any differences between the two pieces of legislation are resolved by a Joint Conference Committee. This committee is composed of members from both houses and is responsible for reconciling the differences between the two bills and producing a single agreed-upon version of the legislation. The Ways and Means Committee and the Finance Committee may be involved in the earlier stages of the legislative process, but the Joint Conference Committee is the entity that resolves any differences between the House and Senate versions of the bill. The House Appropriations Committee is not typically involved in tax legislation.

If the House and the Senate Both Approve Similar but Not