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- Title
Does the California Governor's Enterprise Zone Proposal Pass Constitutional Muster: An In-Depth Look at Federal Due Process Restrictions on State Enacted Legislation that Eliminates Carryforward Tax Credits.
- Authors
AGARWAL, VIKRAM
- Abstract
The article focuses on the budget proposal of California Governor Jerry Brown including a number of revenue-raising measures. It informs that Governor Brown's budget has eliminated present and prospective tax incentives, and discusses Geographically-Targeted Economic Development Areas (GTEDA). It reflects that Governor Brown's proposal to eliminate carry forward Enterprise Zones (EZ) tax credits poses a difficult constitutional analysis under the Due Process Clause to the U.S. Constitution.
- Subjects
UNITED States; BROWN, Jerry, 1938-; DUE process of law; UNITED States. Constitution; CLAUSES (Law); TAX incentive laws; ENTERPRISE zone laws; REVENUE
- Publication
Tax Lawyer, 2011, Vol 64, Issue 4, p939
- ISSN
0040-005X
- Publication type
Article