rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Analysis of Whether Linking Tax Benefits to the Geographic Variations in the Cost of Living Violates the Uniformity Clause
  name:
    name part: Library of Congress
    name part: Congressional Research Service.
    role:
      role term: creator
  name:
    name part: ProQuest (Firm)
  type of resource: text
  genre: Electronic books.
  origin info:
    place:
      place term: dcu
    date issued: 2009
    issuance: monographic
  language:
    language term: eng
  physical description:
    reformatting quality: preservation
    form: remote
    extent: 1 online resource.
  abstract: 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.
  note: 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.
  note: CRS Report.
  note: Electronic resource.
  subject:
    geographic code: n-us---
  subject:
    topic: Constitutional law
  subject:
    topic: Cost and standard of living
  subject:
    topic: Credit
  related item:
    title info:
      title: Analysis of Whether Linking Tax Benefits to the Geographic Variations in the Cost of Living Violates the Uniformity Clause
    name:
      name part: Library of Congress. Congressional Research Service.
  related item:
    title info:
      title: U.S. Congressional Research
  identifier: http://proxy.library.tamu.edu/login
  record info:
    record content source: ProQuest
    record creation date: 101221
    record change date: 20260605160100.6
    record identifier: in00003411423