A new report by the Joint Committee on taxation details what will happen to the tax code in 2011 should the Bush tax cuts expire. It's good primer (actually a little more detailed than that) on the landscape as it is as advocates turn to the looming tax debate in Congress.

This document, prepared by the staff of the Joint Committee on Taxation, provides a summary of the present-law Federal tax system in effect for 2010 and 2011. The changes in 2011 primarily reflect sunset provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (“EGTRRA”) and the Jobs and Growth Tax Relief Reconciliation Act of 2003 (“JGTRRA”) as well as the expiration of provisions contained in the American Recovery and Reinvestment Tax Act of 2009 (“ARRTA”).

And it includes a series informative charts. Here are two:

(click to enlarge)


(click to enlarge)