General Explanation of Tax Legislation Enacted in ...
General Explanation of Tax Legislation Enacted in ...

Author:

Publisher: Government Printing Office

Published: 2005

Total Pages: 652

ISBN-13:

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JCS-5-05. Joint Committee Print. Provides an explanation of tax legislation enacted in the 108th Congress. Arranged in chronological order by the date each piece of legislation was signed into law. This document, prepared by the staff of the Joint Committee on Taxation in consultation with the staffs of the House Committee on Ways and Means and the Senate Committee on Finance, provides an explanation of tax legislation enacted in the 108th Congress. The explanation follows the chronological order of the tax legislation as signed into law. For each provision, the document includes a description of present law, explanation of the provision, and effective date. Present law describes the law in effect immediately prior to enactment. It does not reflect changes to the law made by the provision or subsequent to the enactment of the provision. For many provisions, the reasons for change are also included. In some instances, provisions included in legislation enacted in the 108th Congress were not reported out of committee before enactment. For example, in some cases, the provisions enacted were included in bills that went directly to the House and Senate floors. As a result, the legislative history of such provisions does not include the reasons for change normally included in a committee report. In the case of such provisions, no reasons for change are included with the explanation of the provision in this document. In some cases, there is no legislative history for enacted provisions. For such provisions, this document includes a description of present law, explanation of the provision, and effective date, as prepared by the staff of the Joint Committee on Taxation. In some cases, contemporaneous technical explanations of certain bills were prepared and published by the staff of the Joint Committee. In those cases, this document follows the technical explanations. Section references are to the Internal Revenue Code unless otherwise indicated.

Dividing the Public
Dividing the Public

Author: Matthew Gardner Kelly

Publisher: Cornell University Press

Published: 2024-01-15

Total Pages: 336

ISBN-13: 1501773283

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In Dividing the Public, Matthew Gardner Kelly takes aim at the racial and economic disparities that characterize public education funding in the United States. With California as his focus, Kelly illustrates that the use of local taxes to fund public education was never an inadvertent or de facto product of past practices, but an intentional decision adopted in place of well-known alternatives during the Progressive Era, against past precedent and principle in several states. From efforts to convert expropriated Indigenous and Mexican land into common school funding in the 1850s, to reforms that directed state aid to expanding white suburbs during the years surrounding World War II, Dividing the Public traces, in intricate detail, how a host of policies connected to school funding have divided California by race and class over time. In bringing into view the neglected and poorly understood history of policymaking connected to school finance, Kelly offers a new story about the role public education played in shaping the racially segregated, economically divided, and politically fragmented world of the post-1945 metropolis.