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The Tax Legislative Process: A Byrd's Eye View

Aprill, Ellen P et al.
eScholarship · Papers
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The Byrd rule, a once-obscure Senate procedural provision, captured the spotlight in December 2017 when it briefly derailed an effort by congressional Republicans to enact the most sweeping tax overhaul in a generation. And while the Byrd rule did not prevent the ultimate passage of the new tax law,
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