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Line Item Veto and the Tax Legislative Process: a Futile Effort at Deficit Reduction, but a Step Toward Tax Integrity Gordon T
Hastings Law Journal Volume 49 | Issue 1 Article 1 1-1997 Line Item Veto and the Tax Legislative Process: A Futile Effort at Deficit Reduction, But a Step Toward Tax Integrity Gordon T. Butler Follow this and additional works at: https://repository.uchastings.edu/hastings_law_journal Part of the Law Commons Recommended Citation Gordon T. Butler, Line Item Veto and the Tax Legislative Process: A Futile Effort at Deficit Reduction, But a Step Toward Tax Integrity, 49 Hastings L.J. 1 (1997). Available at: https://repository.uchastings.edu/hastings_law_journal/vol49/iss1/1 This Article is brought to you for free and open access by the Law Journals at UC Hastings Scholarship Repository. It has been accepted for inclusion in Hastings Law Journal by an authorized editor of UC Hastings Scholarship Repository. For more information, please contact [email protected]. The Line Item Veto and the Tax Legislative Process: A Futile Effort at Deficit Reduction, But a Step Toward Tax Integrity by GORDON T. BUTLER* Table of Contents Introduction ...................................................................... 2 I. The Problem of the Deficit and the Budget Process ............... 4 II. The Line Item Veto ...................................................... 21 A. 1995 Congressional Proposals ................................. 21 (1) House Bill 2 and "Enhanced Rescission" ................ 22 (2) Senate Bill 4 and "Separate Enrollment". ............... 24 B. The Line Item Veto of 1996 ...................................... 26 (1) The Act ....................................................... 26 (2) Constitutionality of the Line Item Veto .................. 31 (a) Separate Enrollment Form ............................... 41 (b) Enhanced Rescission Form ............................ 43 (3) Comparison with State Item Veto Authority ............... 52 (4) Critique of the Line Item Veto Act of 1996 ............. 56 m. Are "Tax Expenditures" Expenditures? ......... -
More Than 50 Years of Trade Rule Discrimination on Taxation: How Trade with China Is Affected
MORE THAN 50 YEARS OF TRADE RULE DISCRIMINATION ON TAXATION: HOW TRADE WITH CHINA IS AFFECTED Trade Lawyers Advisory Group Terence P. Stewart, Esq. Eric P. Salonen, Esq. Patrick J. McDonough, Esq. Stewart and Stewart August 2007 Copyright © 2007 by The Trade Lawyers Advisory Group LLC This project is funded by a grant from the U.S. Small Business Administration (SBA). SBA’s funding should not be construed as an endorsement of any products, opinions or services. All SBA-funded projects are extended to the public on a nondiscriminatory basis. MORE THAN 50 YEARS OF TRADE RULE DISCRIMINATION ON TAXATION: HOW TRADE WITH CHINA IS AFFECTED TABLE OF CONTENTS PAGE EXECUTIVE SUMMARY.............................................................................................. iv INTRODUCTION ................................................................................................................ 1 I. U.S. EXPORTERS AND PRODUCERS ARE COMPETITIVELY DISADVANTAGED BY THE DIFFERENTIAL TREATMENT OF DIRECT AND INDIRECT TAXES IN INTERNATIONAL TRADE .............................................. 2 II. HISTORICAL BACKGROUND TO THE DIFFERENTIAL TREATMENT OF INDIRECT AND DIRECT TAXES IN INTERNATIONAL TRADE WITH RESPECT TO BORDER ADJUSTABILITY................................................................. 21 A. Border Adjustability of Taxes ................................................................. 21 B. 18th and 19th Century Examples of the Application of Border Tax Adjustments ......................................................................... -
Section 232 of the Trade Expansion Act of 1962: Industrial Fasteners, Machine Tools and Beyond David D
Maryland Journal of International Law Volume 10 | Issue 1 Article 4 Section 232 of the Trade Expansion Act of 1962: Industrial Fasteners, Machine Tools and Beyond David D. Knoll Follow this and additional works at: http://digitalcommons.law.umaryland.edu/mjil Part of the International Law Commons Recommended Citation David D. Knoll, Section 232 of the Trade Expansion Act of 1962: Industrial Fasteners, Machine Tools and Beyond, 10 Md. J. Int'l L. 55 (1986). Available at: http://digitalcommons.law.umaryland.edu/mjil/vol10/iss1/4 This Article is brought to you for free and open access by DigitalCommons@UM Carey Law. It has been accepted for inclusion in Maryland Journal of International Law by an authorized administrator of DigitalCommons@UM Carey Law. For more information, please contact [email protected]. SECTION 232 OF THE TRADE EXPANSION ACT OF 1962: INDUSTRIAL FASTENERS, MACHINE TOOLS AND BEYOND By DAVID D. KNOLL B.Com., LL.B University of New South Wales; LL.M University of Michigan; Attorney, Solicitor and Proctor of the Supreme Court of New South Wales; Associate with Jones, Day, Reavis and Pogue, Cleveland, Ohio. I. THE NEED FOR IMPORT CONTROLS AND NATIONAL SE- CURITY IN UNITED STATES LAW ....................... 55 II. THE NEED FOR IMPORT CONTROL PURSUANT TO SECTION 232 OF THE TRADE EXPANSION ACT ................... 56 A . Legislative H istory ............................ 56 B. Deterrence, Security and Free Trade in the 1980s . 59 III. G.A.T.T. IMPLICATIONS OF SECTION 232 .............. 60 IV. DEFINITIONAL ISSUES FOR A SECTION 232 INVESTIGATION 61 V. THE PROCESS OF A SECTION 232 INVESTIGATION ....... 64 VI. -
Report No. 82-156 Gov Major Acts of Congress And
REPORT NO. 82-156 GOV MAJOR ACTS OF CONGRESS AND TREATIES APPROVED BY THE SENATE 1789-1980 Christopher Dell Stephen W. Stathis Analysts in American National Governent Government Division September 1982 CONmGHnItNA^l JK 1000 B RE filmH C SE HVICA^^ ABSTRACT During the nearly two centuries since the framing of the Constitution, more than 41,000 public bills have been approved by Congress, submitted to the President for his approval and become law. The seven hundred or so acts summarized in this compilation represent the major acts approved by Congress in its efforts to determine national policies to be carried out by the executive branch, to authorize appropriations to carry out these policies, and to fulfill its responsibility of assuring that such actions are being carried out in accordance with congressional intent. Also included are those treaties considered to be of similar importance. An extensive index allows each entry in this work to be located with relative ease. The authors wish to credit Daphine Lee, Larry Nunley, and Lenora Pruitt for the secretarial production of this report. CONTENTS ABSTRACT.................................................................. 111 CONGRESSES: 1st (March 4, 1789-March 3, 1791)..................................... 3 2nd (October 24, 1791-March 2, 1793)................................... 7 3rd (December 2, 1793-March 3, 1795).................................. 8 4th (December 7, 1795-March 3, 1797).................................. 9 5th (May 15, 1797-March 3, 1799)....................................... 11 6th (December 2, 1799-March 3, 1801)................................... 13 7th (December 7, 1801-Marh 3, 1803)................................... 14 8th (October 17, 1803-March 3, 1805)....... ........................... 15 9th (December 2, 1805-March 3, 1807)................................... 16 10th (October 26, 1807-March 3, 1809).................................. -
Trade Adjustment Assistance (TAA) and Its Role in U.S
Trade Adjustment Assistance (TAA) and Its Role in U.S. Trade Policy J. F. Hornbeck Specialist in International Trade and Finance August 5, 2013 Congressional Research Service 7-5700 www.crs.gov R41922 CRS Report for Congress Prepared for Members and Committees of Congress Trade Adjustment Assistance (TAA) and Its Role in U.S. Trade Policy Summary Congress created Trade Adjustment Assistance (TAA) in the Trade Expansion Act of 1962 to help workers and firms adjust to dislocation that may be caused by increased trade liberalization. It is justified now, as it was then, on grounds that the government has an obligation to help the “losers” of policy-driven trade opening. TAA is also presented as an alternative to policies that would restrict imports, and so provides assistance while bolstering freer trade and diminishing prospects for potentially costly tension (retaliation) among trade partners. As in the past, critics strongly debate the merits of TAA on equity, efficiency, and budgetary grounds. Nonetheless, finding agreement on TAA remains important for forging a compromise on national trade policy. TAA program authorizations are scheduled to expire on December 31, 2013. The Trade Adjustment Assistance Extension Act of 2013 (S. 1357) was introduced in the 113th Congress. It would extend TAA programs through 2020. President Obama also supports TAA reauthorization, linking it to renewal of Trade Promotion Authority (TPA), which Congress may also take up this year. This report discusses the role of TAA in U.S. trade policy from its inception as a legislative option in the early 1950s to its core role as a cornerstone of modern trade policy that many argue has served to promote the long-term U.S. -
February . 1.1, E X T E N S I 0 N S 0 F R E· M a R
2374 CONGRESSIONAL ~ RECORD-· SENATE February . 1.1, we are hypnotized by' this", -and by overly ,.. It is up- to ..us- who now occupy .om.ce ·· Lt. Gen. Alfred Dodd Starbird, 018961, meticulous: attention-to the question of in the legislative.. and executive branches Army of the United States (brigadier gen of all who 'Of e:tal, U.S. Army). whether or- not the military menace to the Government, ·and have Maj. Gen. William Jonas Ely, 018974, Army us Is inereased or decreased fractionally ficial responsibilities, earnestly to search o! the United States (brigadier general, U.S. by the l)reseoce or absence of certain for an answer to·the problem, and ear .Army). tYPes -or quantities of military forces, nestly and ' honestly apply ourselves in Maj. Gen. Harold Keith Johnson, 019187, it tna.y very well be that we will fail to o.ur respective ways and in keeping with Army of the United States (brigadier gen face up to the basic problem-the fact our obligations to apply policies that eral, U.S. Army) • that international communism has been will meet the problem and bring about a Maj. Gen. Ben Harrell, 019276, Army of is the United States (brigadier general, U.S. established and being maintained in remedy. I know that we can do it. I Arm.y). the Western Hemisphere. believe that we shall do it. I also. believe Maj. Gen. Alden Kingsland Sibley, 018964, The American people, I believe, look that there is no time to ·be lost. Army of the United States (brigadier gen- for a very simple and' fundamental thing Mr. -
Table of Contents
Table of Contents Preface ..................................................................................................... ix Introductory Notes to Tables ................................................................. xi Chapter A: Selected Economic Statistics ............................................... 1 A1. Resident Population of the United States ............................................................................3 A2. Resident Population by State ..............................................................................................4 A3. Number of Households in the United States .......................................................................6 A4. Total Population by Age Group............................................................................................7 A5. Total Population by Age Group, Percentages .......................................................................8 A6. Civilian Labor Force by Employment Status .......................................................................9 A7. Gross Domestic Product, Net National Product, and National Income ...................................................................................................10 A8. Gross Domestic Product by Component ..........................................................................11 A9. State Gross Domestic Product...........................................................................................12 A10. Selected Economic Measures, Rates of Change...............................................................14 -
Description of Provisions Listed for Further Hearings by the Committee on Finance On
[COMMITTEE PEINT] DESCRIPTION OF PROVISIONS LISTED FOR FURTHER HEARINGS BY THE COMMITTEE ON FINANCE ON JULY 20, 21, AND 22, 1976 Prepaeed for the Use of the COMMITTEE ON FINANCE BY THE STAFF OF THE JOINT COMMITTEE ON INTERNAL REVENUE TAXATION JULY 19, 1976 U.S. GOVERNMENT PRINTING OFFICE 74-376 WASHINGTON : 1976 JCS-30-76 •/[ TABLE OF CONTENTS Paee I. Introduction 1 II. Description of Provisions : 2 1. At-Risk Limitation for Limited Partners (see. 210 of the bill) 2 2. Refunds of Unutilized Investment Tax Credits (sec. 802 of the bill) 4 3. Expiring Investment and Foreign Tax Credits (sec. 803 of the bill) ,5 4. Investment Credit in the Case of Vessels Constructed from Capital Construction Funds (sec. 806 of the I»ill) (^ 5. Foreign Trusts Having One or More U.S. Beneficiaries To Be Taxed Currently to Grantor (sec. 1011 of the bill) 7 6. Investment in U.S. Property by Controlled Foreign Corpora- tions (sec. 1021 of the bill) 7 7. Exclusion from Subpart F of Certain Earnings of Insurance Companies (sec. 1023 of the bill) 8 8. Shipping Profits of Foreign Corporations (sec. 1024 of the bill) .____ 10 9. Limitation on Definition of Tax Haven Income for Agricultural Products (sec. 1025 of the bill) 11 10. Repeal of the Per-Country Foreign Tax Credit Limitation ( sec. 1031 of the bill) 12 11. Recapture of Foreign Losses (sec. 1032 of the bill) 13 12. Transitional Carryback of Foreign Taxes on Oil and Gas Extraction Income (sec. 103.> of the bill) : 15 13. Transitional Rule for Recapture of Foreign Oil-Related Losses (sec. -
Trade War, PPE, and Race
Northwestern Journal of Law & Social Policy Volume 16 Issue 2 Spring Article 2 Spring 4-17-2021 Trade War, PPE, and Race Ernesto A. Hernandez-Lopez Chapman Univ. School of Law, [email protected] Follow this and additional works at: https://scholarlycommons.law.northwestern.edu/njlsp Part of the Civil Rights and Discrimination Commons, Health Law and Policy Commons, Law and Politics Commons, Law and Race Commons, Law and Society Commons, and the Other Public Health Commons Recommended Citation Ernesto A. Hernandez-Lopez, Trade War, PPE, and Race, 16 NW. J. L. & SOC. POL'Y. 43 (2021). https://scholarlycommons.law.northwestern.edu/njlsp/vol16/iss2/2 This Article is brought to you for free and open access by Northwestern Pritzker School of Law Scholarly Commons. It has been accepted for inclusion in Northwestern Journal of Law & Social Policy by an authorized editor of Northwestern Pritzker School of Law Scholarly Commons. Copyright 2021 by Ernesto Hernández-López Volume 16 (Spring 2021) Northwestern Journal of Law and Social Policy Trade War, PPE, and Race Ernesto Hernández-López* ABSTRACT Tariffs on Personal Protective Equipment (PPE), such as face masks and gloves, weaken the American response to COVID. The United States has exacerbated PPE shortages with Section 301 tariffs on these goods, part of a trade war with China. This has a disparate impact felt by minority communities because of a series of health inequity harms. COVID’s racial disparity appears in virus exposure, virus susceptibility, and COVID treatments. This Article makes legal, policy, and race-and-health arguments. Congress has delegated to the United States Trade Representative expansive authority to increase tariffs. -
SUBJECT INDEX Al
SUBJECT INDEX Al Page Page Agriculture Trade and Export Policy Commission Act 1576 AM VETS, charter amendment 220 Aircraft and Air Carriers: Abortions, Department of Defense Aviation administration and industry, Authorization Act, 1985 2492 Acquired Immune Deficiency study 1825 Syndrome, Preventive Health Aviation Drug-Trafficking Control Amendments of 1984 2854 Act 2312 Act to Combat International Terorism, Civil Aeronautics Board Sunset Act of 1984 2706 1984 1703 Act for the Prevention and Coast Guard Authorization Act of Punishment of the Crime of 1984 2860 Hostage-Taking 2186 Deficit Reduction Act of 1984 494 Adoption Assistance and Child Department of Defense Authorization Welfare Act of 1980, Act, 1985 2492 amendments 3297 Trade and Tariff Act of 1984 2948 Adult Education Act, amendments...2366- Aircraft Sabotage Act 2187 2369, 2488 Ak-Chin Indian Community, water Afghanistan, Department of Defense rights 2698 Authorization Act, 1985 2492 Alabama: Age Discrimination in Employment Act of 1967, amendments 1063, 1792 Armistead I. Seldon Lock and Dam, Aged Persons: designation 2753 Carl D. Perkins Vocational Education Bon Secour National Wildlife Act 2435 Refuge 321 Domestic Volunteer Service Act Hazardous and Solid Waste Amendments of 1984 189 Amendments of 1984, The 3221 Environmental Protection Assistance Alamosa National Wildlife Refuge 2941 Act of 1984 235 Alaska: Library Services and Construction Act Arctic Research and Policy Act of Amendments 2236 1984 1242 Older Americans Act Amendments of Barrow Gas Field Transfer Act of 1984 -
TEMPORARY TAX POLICY in the UNITED STATES Mark J
TEMPORARY TAX POLICY IN THE UNITED STATES Mark J. Mazur Robert C. Pozen Director Urban-Brookings Tax Policy Center before the Committee on Ways and Means, Subcommittee on Select Revenue Measures United States House of Representatives Hearing on Temporary Policy in the Internal Revenue Code March 12, 2019 Chairman Thompson, Ranking Member Smith, and Members of the Subcommittee, thank you for inviting me to appear today to discuss issues surrounding temporary tax policy. The views I express in this testimony are my own and should not be attributed to the Tax Policy Center, the Urban Institute, the Brookings Institution, their boards, or their funders. BACKGROUND The history of temporary tax policy in the United States is long, going back at least to the 1960s. Just one example can help illustrate this history. In 1962, an investment tax credit was enacted to help spur business investment. The credit rate was 7 percent, and the credit could be claimed on new tangible personal property; generally, this covered machinery and equipment and was intended to exclude buildings. A limited amount of used property ($100,000) also was eligible. The amount of credit claimed was subtracted from the asset basis subject to depreciation, but this provision was dropped in the Revenue Act of 1964. At that point, the credit provided a flat 7 percent tax subsidy for investment in qualified property. But then Congress and the Johnson administration became concerned about inflation and an overheated economy, so the credit was suspended from October 1966 to March 1967, then reinstated. The investment credit was repealed in the Tax Reform Act of 1969 but reinstated in the Revenue Act of 1971. -
UAW Special Projects Department Records
UAW Special Projects Department Collection Records, 1945-1973 107 linear feet Accession #646 DALNET # OCLC # In 1957 the UAW created the position of Director of Special Projects and Economic Analysis for Nat Weinberg, who had headed the UAW Research Department since 1947, and he held that position until his retirement in 1974. The UAW Special Projects Department was established as part of the President’s Office and was responsible for advising the president and developing, often within a global framework, program and policy proposals and actions in the economic and collective bargaining fields and in other areas designated by the president. As Special Projects director, Weinberg helped to create innovative programs like the Supplemental Unemployment Benefits (SUB) plan and cost-of-living adjustments. Additional papers related to the files of the UAW Special Projects Department may be found in the Nat Weinberg Collection. The UAW Special Projects and Economic Analysis Department Collection consists of research material, notes, correspondence, minutes, testimony, speeches, press releases, clippings and other published material related to the department’s research, advisory, and speech writing roles as well as to Nat Weinberg’s service as consultant, trustee, or member of numerous organizations and agencies. Important correspondents in the collection: Gardner Ackley Olga Madar Ken Bannon Norman Matthews Jack Barbash Emil Mazey Irving Bluestone Tom Mboya Arthur Burns George Meany George Burt Seymour Melman Bill Casstevens George Merrelli Harry Chester William Milliken Carrol Coburn Donald Montgomery Barry Commoner Ken Morris Jack Conway Ralph Nader Nelson Jack Edwards Joe Rauh Dwight D. Eisenhower Victor G. Reuther Henry Ford II Walter P.