Retroactive Federal Tax Legislation & Due Process Topic of White Paper From CRS
May 27, 2026
May 27, 2026
WASHINGTON, May 27 (TNSLrpt) -- The Congressional Research Service issued the following In Focus white paper (No. IF13234) by legislative attorney Milan N. Ball:
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Retroactive Federal Tax Legislation and Due Process
Federal tax statutes routinely have effective dates that precede their dates of enactment. The Supreme Court has stated that this "customary congressional practice" generally "has been confined to short and limited periods req . . .
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Retroactive Federal Tax Legislation and Due Process
Federal tax statutes routinely have effective dates that precede their dates of enactment. The Supreme Court has stated that this "customary congressional practice" generally "has been confined to short and limited periods req . . .