Retroactive Taxation of Executive Bonuses : Constitutionality of H.R. 1586 and S. 651.

Examines constitutionality of H.R. 1586 and S. 651, both to impose retroactive taxation on bonuses paid to executives of entities receiving assistance from Federal Government under P.L. 110-343, the Emergency Economic Stabilization Act of 2008. Considers extent to which retroactive application of pr...

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Bibliographic Details
Corporate Authors:	Library of Congress. Congressional Research Service, ProQuest (Firm)
Format:	eBook
Language:	English
Published:	[Place of publication not identified] : [publisher not identified], 2009.
Series:	U.S. Congressional Research.
Subjects:	Constitutional law. Due process of law. Right of property. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
Summary:	Examines constitutionality of H.R. 1586 and S. 651, both to impose retroactive taxation on bonuses paid to executives of entities receiving assistance from Federal Government under P.L. 110-343, the Emergency Economic Stabilization Act of 2008. Considers extent to which retroactive application of proposed taxes violates the equal protection and due process guarantees of the Fifth Amendment, rises to the level of a taking under the Fifth Amendment, or violates the prohibition on ex post facto laws and bills of attainder.
Item Description:	Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. Electronic resource.
Physical Description:	1 online resource.