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.
