As part of the new tax bill, Congress imposed limits on the Section 164 deduction for state and local taxes paid or accrued. Under prior law, taxpayers could generally deduct those taxes without limitation, even when those taxes were personal in nature (that is, when those taxes were not connected to business or investment activities). […]
Start 2018 off right by reading the five new recommendations adopted by the Administrative Conference at its 68th Plenary session! Although this was my first plenary session as an ACUS Public Member, it was my eleventh (!!) plenary session overall. (I attended the other ten when I was on the ACUS staff.) It was a genuine […]
Professor Andrew Rudalevige of Bowdoin College has written two articles on the creation of the Office of Information and Regulatory Affairs (OIRA): one just published in the 2018 Winter Edition of National Affairs (Number 34) and the other an earlier and more-detailed presentation published by the Midwest Political Science Association. Professor Rudalevige concludes: Presidential authority […]
In the aftermath of Watergate, a young — well, young-ish — Antonin Scalia found himself defending executive privilege before Congress. This is how he closed his remarks: “I realize that anyone saying a few kind words about executive privilege after the events of the last few years is in a position somewhat akin the man […]
This year has been an eventful one for administrative law, to put it mildly. We have had a change in presidential administration, with an accompanying focus on deregulation across the federal bureaucracy and mission re-orientation at a number of federal agencies. One agency (the CFPB) currently has dueling acting directors—one appointed by the outgoing agency head and the other […]
In an earlier post, I suggested that Republicans should wait until January 2018 to pass tax reform so that they can delay a Pay-As-You-Go (PAYGO) sequestration. President Trump appears to have taken this idea to heart and decided that if Congress did not waive the PAYGO sequestration, he would wait until January 3, 2018 to […]
I almost never read the comments on these posts–that’s rule number 1 for anyone active in internet life–but saw an alert to approve/disapprove a comment on my last post. It was from an anonymous litigator in the 9th Circuit, but it’s very good and worthy of considering what we do when we fetishize and worship […]
Last year, I wrote a lengthy post about Christmas in the D.C. Circuit. I’ve decided to repost it, especially because this week the D.C. Circuit added a new chapter to the story. The Court also issued a fair number of non-Yuletide opinions (discussed below).* So here, you go — the story of Christmas in the […]
In January, I wrote that recess appointments would likely return this year because the same party controls the presidency, Senate, and House of Representatives. With an upcoming recess, I thought now would be a good time to revisit the subject and figure out why I was wrong. The Constitution gives “[t]he President [the] Power to fill up […]
A few months back, I flagged an opinion from a D.C. district court holding that a new EEOC rule governing wellness programs was arbitrary and capricious. The rule allowed employers to impose huge penalties on employees who refused to participate in wellness programs, even though the Americans with Disabilities Act says those programs must be […]
Agency independence is a funny thing. Its existential legitimacy is the subject of a searing debate. The Harvard Law Review solicited an essay from Gillian Metzger that dives into the nature of administrative separation and independence (including with a reply essay from our own Aaron Nielson). And the en banc DC Circuit is currently reviewing […]
The Kozinski drama has been a tragic one on so many levels. Most importantly, if what is alleged is true–and given the nature of the reporting, I’ve seen no reason to doubt it–one of the most prominent judges in the United States has waged a multi-decade campaign of corrosive sexual harassment and assault on clerks, […]
Over at Brookings’ Center on Regulation and Markets, Philip Wallach has started a terrific new Regulatory Process and Perspective Series, with Anne Joseph O’Connell, Rachel Augustine Potter, and Connor Raso as regular contributors. Here is Wallach’s introduction to the series: Regulatory process” is a phrase that can’t help but sound boring— to many people, it […]
Murray-Alexander is going nowhere. Senator Collins insists that passing the bipartisan legislation, which would restore cost-sharing payments for two years, is a condition of her vote on the pending tax bill. But she appears willing to accept airy promises that Senate leadership will make the bill a priority. Never mind that House Republicans have no […]
Republicans plan to pass a deficit increasing tax-reform proposal, but the Pay-As-You-Go Act (PAYGO) requires that legislation cannot increase the deficit within a five-year or ten-year window. If legislation would increase the deficit in either window, an offsetting, automatic sequestration would kick in. Although the non-partisan Congressional Budget Office (CBO) and Joint Committee on Taxation (JCT) […]