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http://ssrn.com/abstract=396740
 
 

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The Budget Process and the 'Sunset' Provision of the 2001 Tax Law


Michael W. Evans


Preston Gates Ellis & Rouvelas Meeds


Tax Notes, Vol. 99, No. 3, April 21, 2003

Abstract:     
In this article, Evans explains the development of the sunset provision of the 2001 tax law, pursuant to which all of the tax cuts in that law expire at the end of 2010. He begins by describing the operation of the Congressional Budget Act, and how it modifies the ordinary rules of Senate debate. Then he describes the development of the Senate's Byrd rule, focusing on subparagraph (E), which creates a point of order against provisions that reduce revenue in later years. Finally, he describes the development of the 2001 Act, in which he says there was an inextricable connection between the budget reconciliation process and the Byrd rule that led to the inclusion of the sunset provision.

Accepted Paper Series


Not Available For Download

Date posted: April 18, 2003  

Suggested Citation

Evans, Michael W., The Budget Process and the 'Sunset' Provision of the 2001 Tax Law. Tax Notes, Vol. 99, No. 3, April 21, 2003. Available at SSRN: http://ssrn.com/abstract=396740

Contact Information

Michael W. Evans (Contact Author)
Preston Gates Ellis & Rouvelas Meeds ( email )
1735 New York Avenue N.W., Suite 500
Washington, DC 20006-5209
United States
202-628-1700 (Phone)
202-331-1024 (Fax)
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