re: #323 Boxy_brown

It is just illegal and a violation of the Constitution, that’s all.

Should have read those bills before they signed them, it would have avoided things like this.

I agree with ya on the second part. Unfortunately, on an earlier thread redc1c4 posted a cite of US v Carlton:

re: #308 redc1c4

I haven’t looked up this cite, but it may not be: (note: It isn’t ex post facto, see United States v. Carlton 1994) from patterico’s “the jury talks back”

I took a look, and he may be right. Here’s just two snippets from Blackmun’s opinion in Carlton:

This Court repeatedly has upheld retroactive tax legislation against a due process challenge. See, e. g., United States v. Hemme, 476 U.S. 558 (1986); United States v. Darusmont, 449 U.S. 292 (1981); Welch v. Henry, 305 U.S. 134 (1938); United States v. Hudson, 299 U.S. 498 (1937); Milliken v. United States, 283 U.S. 15 (1931); Cooper v. United States, 280 U.S. 409 (1930).

And:

The due process standard to be applied to tax statutes with retroactive effect, therefore, is the same as that generally applicable to retroactive economic legislation:

“Provided that the retroactive application of a statute is supported by a legitimate legislative purpose furthered by rational means, judgments about the wisdom of such legislation remain within the exclusive province of the legislative and executive branches … .

It does look like - at least at this juncture - there is precedent for upholding retroactive legislation regarding the tax statutes.