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Post-Disaster Tax Legislation: A Series Of Unfortunate Events, Ellen P. Aprill, Richard Schmalbeck
Post-Disaster Tax Legislation: A Series Of Unfortunate Events, Ellen P. Aprill, Richard Schmalbeck
Duke Law Journal
When a disaster strikes the United States, Congress typically feels heavy pressure to enact legislation, including tax legislation, to provide relief. This Article discusses features of two tax legislative initiatives, which responded to two quite different disasters: first, the response to the devastation of the fall 2005 hurricane season and, then, the response to the earlier terrorist attacks on the World Trade Center and Pentagon of September 11, 2001. The Article first raises the possibility that some of the provisions of these acts may be vulnerable to indirect constitutional challenge under the Uniformity Clause. In examining some of the problems …
Taxing Endowment, Lawrence Zelenak