Professor Rebecca Kysar continues to draw attention for her scholarship, most recently by the United States District Court for the District of Columbia. In dismissing the Origination Clause challenge against the Affordable Care Act, the court cited two of Professor Kysar’s articles: “The Shell Bill Game: Congressional Avoidance and the Origination Clause,” to be published in the Washington University Law Review (2014), and “On the Constitutionality of Tax Treaties,” published in the Yale Journal of International Law (2013).
Tax matters have dominated the political landscape in recent months, from the Affordable Care Act to the American Taxpayer Relief Act of 2012. Helping to navigate the waters is Associate Professor Rebecca Kysar, whose teaching and scholarship in the areas of federal income tax, international tax, and legislation are earning significant attention. Her newest work in some of the country’s top law journals examines tax treaties, as well as the tax legislative process.
A recent op-ed in The Atlantic explores how the propsal to sunset all federal regulations by Republican presidential candidate Gov. Rick Perry would actually affect legislation. While Gov. Perry claims this action would cut corruption and conflicts of interest in Washington, D.C., the article contends that doing so would also give the federal government more power. The Atlantic references Professor Rebecca Kysar's explanation of the corporate benefits that come with sunset clauses. Since "the principal recipients of the research credit are large U.S. manufacturing corporations" who receive millions of dollars’ worth of tax cuts for their work, she writes, “...these business entities are more than willing to invest in lobbying activities and campaign donations to ensure the continuance of this large tax savings.”