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by twoodfin
4539 days ago
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Way back to Calder v. Bull in 1798, the U.S. Supreme Court has held that the ex post facto restriction applies to criminal law, not civil matters like taxation. Unusual retroactive taxation could face a due process challenge, but the basic "pass a tax law January 20 that extends backwards to January 1" kind of retroactivity has been upheld several times. |
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