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Tax Notes Opinions

Tax Notes editors, contributors, and other great minds weigh in on pressing issues in the world of tax. We are passionate about tax – and we’re not afraid to share our thoughts.

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Marie Sapirie argues that the precedents the parliamentarians and Senate staffers use to decide whether tax provisions in a reconciliation bill fit within the guidelines of the Byrd rule, which governs what can be included in legislation passed through the reconciliation process, are opaque.