For decedents who die on or after January 1, 2012, a lawyer should be aware of the sunset provisions
contained in the 2001 and 2010 tax acts and plan to advise the personal representative of the potential consequences of the federal law on the Florida state tax.
Even though sunset provisions
do not clearly favor the status quo in the way that many other procedural requirements do, they limit long-term accumulation of policy changes even when these changes are desirable in terms of electorally induced preferences of democratic leaders.
Specifically, this Article finds implausible recent claims that legislation enacted with sunset provisions
, (4) or temporary legislation, encourages fiscal restraint and deliberative decisionmaking.
Y, Insurance Law (before recodification) was re-enacted several times, flit determinate periods like two years, until, at long last, the Legislature saw the need for permanency and enacted this law on a "forever" basis, We shudder to think that if sunset provisions
had been included into these effective Articles aimed at keeping a rein on the insurance activities of banks, the battle would now be lost.
The elimination of sunset provisions
is particularly disturbing.
The bills are quite similar in that they make 14 expiring provisions permanent and extend the sunset provisions
on record searches and roving wiretaps for a number of years.
If the PATRIOT Act is constitutional and badly needed, why were sunset provisions
included at all?
The public is better served with a permanent solution rather than a repeal solution that has potentially misunderstood sunset provisions
that could negate reform in any form," he said.
The child tax credit, $1,000 for 2004, was scheduled to revert to $700 for 2005 through 2008, increase to $1,000 by 2010, and then revert to $500 under the sunset provisions
of the Economic Growth and Tax Relief Reconciliation Act of 2001.
No one component stands out as the clear culprit, but together, three elements in particular--claim values, sunset provisions
and pre-emption--have kept FAIR from becoming law.
As Congress moves into a debate on renewal of the act's sunset provisions
, Congress needs to know the truth about the act's impact," she told the audience.
Consider the congressional fight against Total Information Awareness, against a national ID card, the sunset provisions
in the PATRIOT Act and the efforts to repeal it, medical privacy, the regulation of wiretaps.