000			01352nab a2200277 c 4500
999			_c144750 _d144750
003			ES-MaIEF
005			20211004134639.0
007			ta
008			211004t2021 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_962506 _aEntin, Jonathan L.
245		4	_aThe American Rescue Plan Act and State tax cuts _c Jonathan L. Entin
260			_c2021
500			_aDisponible también en formato electrónico.
500			_aResumen.
520			_a The American Rescue Plan Act provides $350 billion in economic assistance to state and local governments over the next four years, but forbids those governments from using that money to offset tax cuts. Several lawsuits challenging the constitutionality of that condition are now pending. Those constitutional challenges should fail under current legal doctrine. Even if they succeed, the plaintiff states might regret that result in the long run.
650			_aIMPUESTOS _947460
650		4	_aREDUCCIONES TRIBUTARIAS _948221
650			_aPOLITICA FISCAL _948067
650		4	_aGASTO PUBLICO _944787
650		4	_aPLANES ECONOMICOS _948023
650		4	_aINVERSIONES PUBLICAS _945097
650			_aESTADOS UNIDOS _942888
773	0		_9165553 _oOP 235/2021/38/4 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _gv. 38, n. 4, Summer 2021, p. 15-25
942			_cART