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Title
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Legislative vetoes enacted after Chadha
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Date
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1987
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Summary
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This report identifies the legislative vetoes that have been enacted into law after the Supreme Court, in INS v. Chadha (1983), which held the legislative veto unconstitutional. Most of the legislative vetoes enacted after Chadha vest the veto power in committees or subcommittees of Congress.
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Title
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Hold the phone: The federal excise tax on telephone service; a history and discussion of issues
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Date
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1984
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Summary
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In April 1984 the House of Representatives passed the Tax Reform Act of 1984 (H.R. 4170) and the Senate its Deficit Reduction Act of 1984 (an amendment to H.R. 2163, a bill to amend the Federal Boat Safety Act of 1971), both of which provide for the continuation of the excise tax on telephone service at its 3-percent rate for an additional two years, through 1987. This action was deemed appropriate by congress in light of the large existing budgetary deficits. This paper presents an overall view of the Federal excise tax on telephone service. A description of the history of this tax and revenue collections are followed by an explanation to clarify the relationship of this tax to the U.S. actions in Vietnam during the 1960s and 1970s. Finally, this paper concludes with the principal arguments made by proponents for continuation of the tax and the opponents of the tax who support repeal.
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