TCJA: Teaching a Code Just Adopted

9 Pages Posted: 8 Feb 2019

See all articles by Rebecca Morrow

Rebecca Morrow

Wake Forest University - School of Law

Date Written: October 31, 2018

Abstract

The spring 2018 semester at many law schools started approximately three weeks after the Tax Cuts Jobs Act (TCJA) passed. This essay reflects on the experience of teaching tax law in a semester when all textbooks and statutory supplements were outdated and tax scholars scrambled to make sense of the new law while simultaneously teaching it to our students. It concludes, paradoxically, that teaching the TCJA so soon after it passed offered some huge advantages from a pedagogical perspective: it proved to students that they must rely primarily on the statute, rather than secondary sources, and must develop strong statutory interpretation skills to understand tax; highlighted the importance of the first rule of statutory interpretation, to “keep reading”; and increased the already high marketability of tax law expertise. While it hit many tax law professors—including this Author—hard to see our beloved subject hastily rewritten in ways that will do real, irreparable damage outside our classrooms, many impacts of the TCJA inside our classrooms were positive.

Keywords: tax, TCJA, statutory interpretation, Internal Revenue Code, tax code, pedagogy

JEL Classification: k34

Suggested Citation

Morrow, Rebecca, TCJA: Teaching a Code Just Adopted (October 31, 2018). 8 Wake Forest L. Rev. Online 57 (2018). Available at SSRN: https://ssrn.com/abstract=3323069

Rebecca Morrow (Contact Author)

Wake Forest University - School of Law ( email )

P.O. Box 7206
Winston-Salem, NC 27109
United States

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