http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Analysis of Whether Linking Tax Benefits to the Geographic Variations in the Cost of Living Violates the Uniformity Clause
Analyzes whether linking tax benefits to the geographic cost of living variations violates the Uniformity Clause, which requires that duties, imposts, and excises be uniform throughout the U.S. Highlights several health reform proposals that would cap exclusions of employer-provided health coverage or create credit for health insurance expenses of small businesses, with cap or credit based on cost of living in taxpayer locality or State.
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.
Library of Congress. Congressional Research Service.