Abstract

http://ssrn.com/abstract=1639253
 
 

Footnotes (229)



 


 



Legislative Entrenchment Rules in the Tax Law


Andy Grewal


University of Iowa - College of Law

July 12, 2010

Administrative Law Review, Vol. 62, No. 4, Fall 2010

Abstract:     
Numerous federal statutes contain legislative entrenchment rules, i.e., provisions that condition the effect of future legislation on the satisfaction of some specified requirement. For example, the War Powers Resolution says that no future statute may authorize war unless the future statute says that it is doing so within the meaning of the War Powers Resolution. Along the same lines, some federal tax statutes say that to amend a provision of the tax code, the amending statute must itself be in the tax code. Statutes outside of the tax code, even if they directly seek to amend the protected provision, are irrelevant.

Although the requirements imposed by a legislative entrenchment rule may seem easy to follow, later Congresses have frequently enacted statutes that fail to comply with the requirements imposed by previous Congresses. This raises the issue of whether these later statutes have any legal effect or must instead be disregarded entirely. Scholars and courts have wrestled with this issue, and conflicts involving the Administrative Procedure Act's legislative entrenchment rule have been especially common.

This Article analyzes whether legislative entrenchment rules (including the APA's) may categorically control the interpretation of subsequently enacted tax statutes. The Article considers and rejects arguments made by some scholars who favor strict application of legislative entrenchment rules, and also considers some of the political motivations and costs/benefits of these rules.

Number of Pages in PDF File: 53

Keywords: legislation, entrenchment, clear statements, statutory interpretation, tax, capital one, APA, temporary regulations, 553

Accepted Paper Series





Download This Paper

Date posted: July 27, 2010 ; Last revised: January 18, 2011

Suggested Citation

Grewal, Andy, Legislative Entrenchment Rules in the Tax Law (July 12, 2010). Administrative Law Review, Vol. 62, No. 4, Fall 2010. Available at SSRN: http://ssrn.com/abstract=1639253

Contact Information

Amandeep S. Grewal (Contact Author)
University of Iowa - College of Law ( email )
Melrose and Byington
Iowa City, IA 52242
United States
Feedback to SSRN


Paper statistics
Abstract Views: 1,193
Downloads: 233
Download Rank: 76,187
Footnotes:  229

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo1 in 0.375 seconds