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Author: Strothman and Company

How Senate’s Rules Shape Tax Laws

Senate rules and procedures have a major impact on how tax laws are drafted and amended, especially when it comes to those related to the budget reconciliation process. Budget reconciliation is a separate Senate procedure established by the Congressional Budget Act (CBA) of 1974. The main differentiator is that the reconciliation process changes the vote …

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Author: Strothman and Company

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