Quote:
Originally Posted by techwhiz1
Retroactive laws are done by legislation and are illegal.
Tax changes during the tax year are absolutely legal. Changes done after the filing deadline has passed are not.
|
Only retroactive criminal laws passed by legislation are unconstitutional. Legislation also changes the tax code and retroactive changes are constitutional. In the large majority of times that retroactivity is to the beginning of the current tax year but retroactive tax changes applying to previous years has also been found to be constitutional, hence the Carlton standard.