There is one summary for H.J.Res.54. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (01/31/2017)

This joint resolution nullifies rules submitted by the Department of the Treasury and the Internal Revenue Service on October 21, 2016, relating to documentation requirements that must be satisfied for certain related-party interests in a corporation to be treated as indebtedness for federal tax purposes.