26 USC 8002 - Membership

(a)

Number and selection

The Joint Committee shall be composed of 10 members as follows:

(1)

From Committee on Finance

(2)

From Committee on Ways and Means

(b)

Tenure of office

(1)

General limitation

(2)

Exception

(c)

Vacancies

A vacancy in the Joint Committee—

(1)

Effect

(2)

Manner of filling

Shall be filled in the same manner as the original selection, except that—

(A)

Adjournment or recess of Congress

(B)

Expiration of Congress

(d)

Allowances