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  1. The Joint Committee on Taxation’s narrative explanation of SECURE 2022 is a subpart in JCT’s General Explanation Of Tax Legislation Enacted In The 117th Congress, JCS-1-23 (Dec. 21, 2023). Although this is in JCT’s customary form for such a “blue book”, it is website-only. https://www.jct.gov/publications/2023/jcs-1-23/. If you want to extract the SECURE 2022 subpart, it is pages 295-530, which is pdf pages 307-542. In the subpart on SECURE 2022, the explanation notes at least 14 points for which the enacted statute might have an effect different than what the JCT staff assumes might have been Congress’s intent.
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