May 2018 ABA Tax Section Meeting - Tax Policy and Simplification Committee: The Byrd Rule and the Tax Legislative Process (Presentation Slides)

14 Pages Posted: 22 May 2018

See all articles by Joseph Dugan

Joseph Dugan

U.S. Department of Justice

Ellen P. Aprill

Loyola Law School Los Angeles

Viva Hammer

Government of the United States of America - Joint Committee on Taxation

George K. Yin

University of Virginia School of Law

Date Written: May 21, 2018

Abstract

This set of power points, prepared by Ellen Aprill for the session of the Tax Policy and Simplification Committee at the May 2018 ABA Tax Section meeting, gives an overview of the Byrd rule and its impact on the 2017 tax legislation, known as the Tax Cuts and Jobs Act (even though this short title was removed from the legislation as the result of a Byrd rule point of order).

Suggested Citation

Dugan, Joseph and Aprill, Ellen P. and Hammer, Viva and Yin, George K., May 2018 ABA Tax Section Meeting - Tax Policy and Simplification Committee: The Byrd Rule and the Tax Legislative Process (Presentation Slides) (May 21, 2018). Loyola Law School, Los Angeles Legal Studies Research Paper No. 2018-19. Available at SSRN: https://ssrn.com/abstract=3182713 or http://dx.doi.org/10.2139/ssrn.3182713

Joseph Dugan

U.S. Department of Justice

United States

Ellen P. Aprill (Contact Author)

Loyola Law School Los Angeles ( email )

919 Albany Street
Los Angeles, CA 90015-1211
United States
213-736-1157 (Phone)
213-380-3769 (Fax)

Viva Hammer

Government of the United States of America - Joint Committee on Taxation ( email )

Room 1625 Longworth House Office Building
Washington, DC 20515
United States

George K. Yin

University of Virginia School of Law ( email )

580 Massie Road
Charlottesville, VA 22903
United States
434-924-7025 (Phone)
434-924-7536 (Fax)

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