id	sid	tid	token	lemma	pos
taxlaw-2803	1	1	articles	article	NOUN
taxlaw-2803	1	2	doing	do	VERB
taxlaw-2803	1	3	too	too	ADV
taxlaw-2803	1	4	much	much	ADV
taxlaw-2803	1	5	:	:	PUNCT
taxlaw-2803	1	6	the	the	DET
taxlaw-2803	1	7	standard	standard	ADJ
taxlaw-2803	1	8	deduction	deduction	NOUN
taxlaw-2803	1	9	and	and	CCONJ
taxlaw-2803	1	10	the	the	DET
taxlaw-2803	1	11	conflict	conflict	NOUN
taxlaw-2803	1	12	between	between	ADP
taxlaw-2803	1	13	progressivity	progressivity	NOUN
taxlaw-2803	1	14	and	and	CCONJ
taxlaw-2803	1	15	simplification	simplification	NOUN
taxlaw-2803	1	16	john	john	PROPN
taxlaw-2803	1	17	r.	r.	PROPN
taxlaw-2803	1	18	brooks	brooks	PROPN
taxlaw-2803	1	19	ii	ii	PROPN
taxlaw-2803	1	20			PROPN
taxlaw-2803	1	21	abstract	abstract	NOUN
taxlaw-2803	1	22	in	in	ADP
taxlaw-2803	1	23	u.s	u.s	PROPN
taxlaw-2803	1	24	.	.	PROPN
taxlaw-2803	1	25	federal	federal	ADJ
taxlaw-2803	1	26	income	income	NOUN
taxlaw-2803	1	27	tax	tax	NOUN
taxlaw-2803	1	28	,	,	PUNCT
taxlaw-2803	1	29	the	the	DET
taxlaw-2803	1	30	standard	standard	ADJ
taxlaw-2803	1	31	deduction	deduction	NOUN
taxlaw-2803	1	32	,	,	PUNCT
taxlaw-2803	1	33	along	along	ADP
taxlaw-2803	1	34	with	with	ADP
taxlaw-2803	1	35	the	the	DET
taxlaw-2803	1	36	personal	personal	ADJ
taxlaw-2803	1	37	exemptions	exemption	NOUN
taxlaw-2803	1	38	,	,	PUNCT
taxlaw-2803	1	39	provides	provide	VERB
taxlaw-2803	1	40	taxpayers	taxpayer	NOUN
taxlaw-2803	1	41	with	with	ADP
taxlaw-2803	1	42	a	a	DET
taxlaw-2803	1	43	minimum	minimum	NOUN
taxlaw-2803	1	44	amount	amount	NOUN
taxlaw-2803	1	45	of	of	ADP
taxlaw-2803	1	46	untaxed	untaxed	ADJ
taxlaw-2803	1	47	income	income	NOUN
taxlaw-2803	1	48	,	,	PUNCT
taxlaw-2803	1	49	effectively	effectively	ADV
taxlaw-2803	1	50	creating	create	VERB
taxlaw-2803	1	51	a	a	DET
taxlaw-2803	1	52	―zero	―zero	NUM
taxlaw-2803	1	53	bracket	bracket	NOUN
taxlaw-2803	1	54	amount.‖	amount.‖	NOUN
taxlaw-2803	1	55	for	for	ADP
taxlaw-2803	1	56	historical	historical	ADJ
taxlaw-2803	1	57	and	and	CCONJ
taxlaw-2803	1	58	political	political	ADJ
taxlaw-2803	1	59	reasons	reason	NOUN
taxlaw-2803	1	60	,	,	PUNCT
taxlaw-2803	1	61	however	however	ADV
taxlaw-2803	1	62	,	,	PUNCT
taxlaw-2803	1	63	the	the	DET
taxlaw-2803	1	64	standard	standard	ADJ
taxlaw-2803	1	65	deduction	deduction	NOUN
taxlaw-2803	1	66	also	also	ADV
taxlaw-2803	1	67	operates	operate	VERB
taxlaw-2803	1	68	as	as	ADP
taxlaw-2803	1	69	a	a	DET
taxlaw-2803	1	70	simplified	simplified	ADJ
taxlaw-2803	1	71	substitute	substitute	NOUN
taxlaw-2803	1	72	for	for	ADP
taxlaw-2803	1	73	the	the	DET
taxlaw-2803	1	74	itemized	itemize	VERB
taxlaw-2803	1	75	deductions	deduction	NOUN
taxlaw-2803	1	76	,	,	PUNCT
taxlaw-2803	1	77	such	such	ADJ
taxlaw-2803	1	78	as	as	ADP
taxlaw-2803	1	79	the	the	DET
taxlaw-2803	1	80	deductions	deduction	NOUN
taxlaw-2803	1	81	for	for	ADP
taxlaw-2803	1	82	extraordinary	extraordinary	ADJ
taxlaw-2803	1	83	medical	medical	ADJ
taxlaw-2803	1	84	expenses	expense	NOUN
taxlaw-2803	1	85	,	,	PUNCT
taxlaw-2803	1	86	charitable	charitable	ADJ
taxlaw-2803	1	87	contributions	contribution	NOUN
taxlaw-2803	1	88	,	,	PUNCT
taxlaw-2803	1	89	and	and	CCONJ
taxlaw-2803	1	90	home	home	NOUN
taxlaw-2803	1	91	mortgage	mortgage	NOUN
taxlaw-2803	1	92	interest	interest	NOUN
taxlaw-2803	1	93	.	.	PUNCT
taxlaw-2803	2	1	this	this	DET
taxlaw-2803	2	2	seemingly	seemingly	ADV
taxlaw-2803	2	3	reasonable	reasonable	ADJ
taxlaw-2803	2	4	compromise	compromise	NOUN
taxlaw-2803	2	5	in	in	ADP
taxlaw-2803	2	6	fact	fact	NOUN
taxlaw-2803	2	7	leads	lead	VERB
taxlaw-2803	2	8	to	to	ADP
taxlaw-2803	2	9	substantial	substantial	ADJ
taxlaw-2803	2	10	,	,	PUNCT
taxlaw-2803	2	11	and	and	CCONJ
taxlaw-2803	2	12	surprising	surprising	ADJ
taxlaw-2803	2	13	,	,	PUNCT
taxlaw-2803	2	14	conceptual	conceptual	ADJ
taxlaw-2803	2	15	complexity	complexity	NOUN
taxlaw-2803	2	16	.	.	PUNCT
taxlaw-2803	3	1	in	in	ADP
taxlaw-2803	3	2	particular	particular	ADJ
taxlaw-2803	3	3	,	,	PUNCT
taxlaw-2803	3	4	close	close	ADJ
taxlaw-2803	3	5	analysis	analysis	NOUN
taxlaw-2803	3	6	of	of	ADP
taxlaw-2803	3	7	each	each	PRON
taxlaw-2803	3	8	of	of	ADP
taxlaw-2803	3	9	the	the	DET
taxlaw-2803	3	10	two	two	NUM
taxlaw-2803	3	11	roles	role	NOUN
taxlaw-2803	3	12	shows	show	VERB
taxlaw-2803	3	13	that	that	SCONJ
taxlaw-2803	3	14	their	their	PRON
taxlaw-2803	3	15	effects	effect	NOUN
taxlaw-2803	3	16	,	,	PUNCT
taxlaw-2803	3	17	and	and	CCONJ
taxlaw-2803	3	18	related	related	ADJ
taxlaw-2803	3	19	criticisms	criticism	NOUN
taxlaw-2803	3	20	,	,	PUNCT
taxlaw-2803	3	21	are	be	AUX
taxlaw-2803	3	22	often	often	ADV
taxlaw-2803	3	23	contradictory	contradictory	ADJ
taxlaw-2803	3	24	,	,	PUNCT
taxlaw-2803	3	25	which	which	PRON
taxlaw-2803	3	26	in	in	ADP
taxlaw-2803	3	27	turn	turn	NOUN
taxlaw-2803	3	28	makes	make	VERB
taxlaw-2803	3	29	it	it	PRON
taxlaw-2803	3	30	difficult	difficult	ADJ
taxlaw-2803	3	31	,	,	PUNCT
taxlaw-2803	3	32	if	if	SCONJ
taxlaw-2803	3	33	not	not	PART
taxlaw-2803	3	34	impossible	impossible	ADJ
taxlaw-2803	3	35	,	,	PUNCT
taxlaw-2803	3	36	to	to	PART
taxlaw-2803	3	37	have	have	VERB
taxlaw-2803	3	38	coherent	coherent	ADJ
taxlaw-2803	3	39	policy	policy	NOUN
taxlaw-2803	3	40	debates	debate	NOUN
taxlaw-2803	3	41	regarding	regard	VERB
taxlaw-2803	3	42	the	the	DET
taxlaw-2803	3	43	proper	proper	ADJ
taxlaw-2803	3	44	roles	role	NOUN
taxlaw-2803	3	45	of	of	ADP
taxlaw-2803	3	46	the	the	DET
taxlaw-2803	3	47	standard	standard	ADJ
taxlaw-2803	3	48	deduction	deduction	NOUN
taxlaw-2803	3	49	and	and	CCONJ
taxlaw-2803	3	50	the	the	DET
taxlaw-2803	3	51	personal	personal	ADJ
taxlaw-2803	3	52	deductions	deduction	NOUN
taxlaw-2803	3	53	.	.	PUNCT
taxlaw-2803	4	1	this	this	DET
taxlaw-2803	4	2	flawed	flawed	ADJ
taxlaw-2803	4	3	compromise	compromise	NOUN
taxlaw-2803	4	4	between	between	ADP
taxlaw-2803	4	5	progressivity	progressivity	NOUN
taxlaw-2803	4	6	and	and	CCONJ
taxlaw-2803	4	7	simplification	simplification	NOUN
taxlaw-2803	4	8	is	be	AUX
taxlaw-2803	4	9	not	not	PART
taxlaw-2803	4	10	necessary	necessary	ADJ
taxlaw-2803	4	11	.	.	PUNCT
taxlaw-2803	5	1	we	we	PRON
taxlaw-2803	5	2	can	can	AUX
taxlaw-2803	5	3	replace	replace	VERB
taxlaw-2803	5	4	the	the	DET
taxlaw-2803	5	5	standard	standard	ADJ
taxlaw-2803	5	6	deduction	deduction	NOUN
taxlaw-2803	5	7	with	with	ADP
taxlaw-2803	5	8	a	a	DET
taxlaw-2803	5	9	true	true	ADJ
taxlaw-2803	5	10	,	,	PUNCT
taxlaw-2803	5	11	independent	independent	ADJ
taxlaw-2803	5	12	zero	zero	NUM
taxlaw-2803	5	13	bracket	bracket	NOUN
taxlaw-2803	5	14	amount	amount	NOUN
taxlaw-2803	5	15	and	and	CCONJ
taxlaw-2803	5	16	a	a	DET
taxlaw-2803	5	17	floor	floor	NOUN
taxlaw-2803	5	18	under	under	ADP
taxlaw-2803	5	19	the	the	DET
taxlaw-2803	5	20	itemized	itemize	VERB
taxlaw-2803	5	21	deductions	deduction	NOUN
taxlaw-2803	5	22	while	while	SCONJ
taxlaw-2803	5	23	staying	stay	VERB
taxlaw-2803	5	24	revenueand	revenueand	NOUN
taxlaw-2803	5	25	distribution	distribution	NOUN
taxlaw-2803	5	26	-	-	PUNCT
taxlaw-2803	5	27	neutral	neutral	ADJ
taxlaw-2803	5	28	.	.	PUNCT
taxlaw-2803	6	1	this	this	PRON
taxlaw-2803	6	2	would	would	AUX
taxlaw-2803	6	3	effectively	effectively	ADV
taxlaw-2803	6	4	divorce	divorce	VERB
taxlaw-2803	6	5	the	the	DET
taxlaw-2803	6	6	two	two	NUM
taxlaw-2803	6	7	roles	role	NOUN
taxlaw-2803	6	8	of	of	ADP
taxlaw-2803	6	9	the	the	DET
taxlaw-2803	6	10	standard	standard	ADJ
taxlaw-2803	6	11	deduction	deduction	NOUN
taxlaw-2803	6	12	—	—	PUNCT
taxlaw-2803	6	13	zero	zero	NUM
taxlaw-2803	6	14	bracket	bracket	NOUN
taxlaw-2803	6	15	amount	amount	NOUN
taxlaw-2803	6	16	and	and	CCONJ
taxlaw-2803	6	17	simplification	simplification	NOUN
taxlaw-2803	6	18	of	of	ADP
taxlaw-2803	6	19	the	the	DET
taxlaw-2803	6	20	itemized	itemize	VERB
taxlaw-2803	6	21	deductions	deduction	NOUN
taxlaw-2803	6	22	—	—	PUNCT
taxlaw-2803	6	23	leading	lead	VERB
taxlaw-2803	6	24	to	to	ADP
taxlaw-2803	6	25	more	more	ADJ
taxlaw-2803	6	26	coherence	coherence	NOUN
taxlaw-2803	6	27	in	in	ADP
taxlaw-2803	6	28	individual	individual	ADJ
taxlaw-2803	6	29	income	income	NOUN
taxlaw-2803	6	30	taxation	taxation	NOUN
taxlaw-2803	6	31	and	and	CCONJ
taxlaw-2803	6	32	giving	give	VERB
taxlaw-2803	6	33	more	more	ADJ
taxlaw-2803	6	34	flexibility	flexibility	NOUN
taxlaw-2803	6	35	to	to	ADP
taxlaw-2803	6	36	policymakers	policymaker	NOUN
taxlaw-2803	6	37	.	.	PUNCT
taxlaw-2803	7	1	this	this	DET
taxlaw-2803	7	2	article	article	NOUN
taxlaw-2803	7	3	proposes	propose	VERB
taxlaw-2803	7	4	further	far	ADV
taxlaw-2803	7	5	to	to	PART
taxlaw-2803	7	6	disaggregate	disaggregate	VERB
taxlaw-2803	7	7	the	the	DET
taxlaw-2803	7	8	single	single	ADJ
taxlaw-2803	7	9	floor	floor	NOUN
taxlaw-2803	7	10	under	under	ADP
taxlaw-2803	7	11	the	the	DET
taxlaw-2803	7	12	itemized	itemize	VERB
taxlaw-2803	7	13	deductions	deduction	NOUN
taxlaw-2803	7	14	into	into	ADP
taxlaw-2803	7	15	multiple	multiple	ADJ
taxlaw-2803	7	16	,	,	PUNCT
taxlaw-2803	7	17	independent	independent	ADJ
taxlaw-2803	7	18	floors	floor	NOUN
taxlaw-2803	7	19	under	under	ADP
taxlaw-2803	7	20	each	each	DET
taxlaw-2803	7	21	itemized	itemize	VERB
taxlaw-2803	7	22	deduction	deduction	NOUN
taxlaw-2803	7	23	.	.	PUNCT
taxlaw-2803	8	1	this	this	PRON
taxlaw-2803	8	2	also	also	ADV
taxlaw-2803	8	3	would	would	AUX
taxlaw-2803	8	4	lead	lead	VERB
taxlaw-2803	8	5	to	to	ADP
taxlaw-2803	8	6	greater	great	ADJ
taxlaw-2803	8	7	coherence	coherence	NOUN
taxlaw-2803	8	8	and	and	CCONJ
taxlaw-2803	8	9	flexibility	flexibility	NOUN
taxlaw-2803	8	10	in	in	ADP
taxlaw-2803	8	11	tax	tax	NOUN
taxlaw-2803	8	12	system	system	NOUN
taxlaw-2803	8	13	design	design	NOUN
taxlaw-2803	8	14	.	.	PUNCT
taxlaw-2803	9	1	while	while	SCONJ
taxlaw-2803	9	2	creating	create	VERB
taxlaw-2803	9	3	multiple	multiple	ADJ
taxlaw-2803	9	4	floors	floor	NOUN
taxlaw-2803	9	5	would	would	AUX
taxlaw-2803	9	6	marginally	marginally	ADV
taxlaw-2803	9	7	increase	increase	VERB
taxlaw-2803	9	8	complexity	complexity	NOUN
taxlaw-2803	9	9	for	for	ADP
taxlaw-2803	9	10	some	some	DET
taxlaw-2803	9	11	taxpayers	taxpayer	NOUN
taxlaw-2803	9	12	,	,	PUNCT
taxlaw-2803	9	13	the	the	DET
taxlaw-2803	9	14	costs	cost	NOUN
taxlaw-2803	9	15	of	of	ADP
taxlaw-2803	9	16	such	such	ADJ
taxlaw-2803	9	17	complexity	complexity	NOUN
taxlaw-2803	9	18	are	be	AUX
taxlaw-2803	9	19	justified	justify	VERB
taxlaw-2803	9	20	in	in	ADP
taxlaw-2803	9	21	light	light	NOUN
taxlaw-2803	9	22	of	of	ADP
taxlaw-2803	9	23	the	the	DET
taxlaw-2803	9	24	benefits	benefit	NOUN
taxlaw-2803	9	25	of	of	ADP
taxlaw-2803	9	26	more	more	ADJ
taxlaw-2803	9	27	accuracy	accuracy	NOUN
taxlaw-2803	9	28	and	and	CCONJ
taxlaw-2803	9	29	coherence	coherence	NOUN
taxlaw-2803	9	30	.	.	PUNCT
taxlaw-2803	10	1			PROPN
taxlaw-2803	10	2	associate	associate	NOUN
taxlaw-2803	10	3	professor	professor	NOUN
taxlaw-2803	10	4	of	of	ADP
taxlaw-2803	10	5	law	law	NOUN
taxlaw-2803	10	6	,	,	PUNCT
taxlaw-2803	10	7	georgetown	georgetown	PROPN
taxlaw-2803	10	8	university	university	PROPN
taxlaw-2803	10	9	law	law	NOUN
taxlaw-2803	10	10	center	center	NOUN
taxlaw-2803	10	11	.	.	PUNCT
taxlaw-2803	11	1	j.d	j.d	PROPN
taxlaw-2803	11	2	.	.	PROPN
taxlaw-2803	11	3	,	,	PUNCT
taxlaw-2803	11	4	harvard	harvard	PROPN
taxlaw-2803	11	5	law	law	PROPN
taxlaw-2803	11	6	school	school	NOUN
taxlaw-2803	11	7	,	,	PUNCT
taxlaw-2803	11	8	2006	2006	NUM
taxlaw-2803	11	9	;	;	PUNCT
taxlaw-2803	11	10	a.b	a.b	PROPN
taxlaw-2803	11	11	.	.	PROPN
taxlaw-2803	11	12	,	,	PUNCT
taxlaw-2803	11	13	harvard	harvard	PROPN
taxlaw-2803	11	14	college	college	PROPN
taxlaw-2803	11	15	,	,	PUNCT
taxlaw-2803	11	16	1998	1998	NUM
taxlaw-2803	11	17	.	.	PUNCT
taxlaw-2803	12	1	i	i	PRON
taxlaw-2803	12	2	am	be	AUX
taxlaw-2803	12	3	grateful	grateful	ADJ
taxlaw-2803	12	4	for	for	ADP
taxlaw-2803	12	5	helpful	helpful	ADJ
taxlaw-2803	12	6	comments	comment	NOUN
taxlaw-2803	12	7	and	and	CCONJ
taxlaw-2803	12	8	suggestions	suggestion	NOUN
taxlaw-2803	12	9	from	from	ADP
taxlaw-2803	12	10	jennifer	jennifer	PROPN
taxlaw-2803	12	11	birdpollan	birdpollan	PROPN
taxlaw-2803	12	12	,	,	PUNCT
taxlaw-2803	12	13	joshua	joshua	PROPN
taxlaw-2803	12	14	blank	blank	PROPN
taxlaw-2803	12	15	,	,	PUNCT
taxlaw-2803	12	16	lilian	lilian	PROPN
taxlaw-2803	12	17	faulhaber	faulhaber	PROPN
taxlaw-2803	12	18	,	,	PUNCT
taxlaw-2803	12	19	victor	victor	PROPN
taxlaw-2803	12	20	fleischer	fleischer	PROPN
taxlaw-2803	12	21	,	,	PUNCT
taxlaw-2803	12	22	daniel	daniel	PROPN
taxlaw-2803	12	23	halperin	halperin	PROPN
taxlaw-2803	12	24	,	,	PUNCT
taxlaw-2803	12	25	louis	louis	PROPN
taxlaw-2803	12	26	kaplow	kaplow	PROPN
taxlaw-2803	12	27	,	,	PUNCT
taxlaw-2803	12	28	and	and	CCONJ
taxlaw-2803	12	29	alvin	alvin	PROPN
taxlaw-2803	12	30	warren	warren	PROPN
taxlaw-2803	12	31	,	,	PUNCT
taxlaw-2803	12	32	and	and	CCONJ
taxlaw-2803	12	33	also	also	ADV
taxlaw-2803	12	34	to	to	ADP
taxlaw-2803	12	35	participants	participant	NOUN
taxlaw-2803	12	36	in	in	ADP
taxlaw-2803	12	37	workshops	workshop	NOUN
taxlaw-2803	12	38	at	at	ADP
taxlaw-2803	12	39	harvard	harvard	PROPN
taxlaw-2803	12	40	law	law	PROPN
taxlaw-2803	12	41	school	school	PROPN
taxlaw-2803	12	42	,	,	PUNCT
taxlaw-2803	12	43	georgetown	georgetown	PROPN
taxlaw-2803	12	44	university	university	PROPN
taxlaw-2803	12	45	law	law	NOUN
taxlaw-2803	12	46	center	center	NOUN
taxlaw-2803	12	47	,	,	PUNCT
taxlaw-2803	12	48	syracuse	syracuse	PROPN
taxlaw-2803	12	49	university	university	PROPN
taxlaw-2803	12	50	college	college	PROPN
taxlaw-2803	12	51	of	of	ADP
taxlaw-2803	12	52	law	law	NOUN
taxlaw-2803	12	53	,	,	PUNCT
taxlaw-2803	12	54	university	university	PROPN
taxlaw-2803	12	55	of	of	ADP
taxlaw-2803	12	56	washington	washington	PROPN
taxlaw-2803	12	57	school	school	PROPN
taxlaw-2803	12	58	of	of	ADP
taxlaw-2803	12	59	law	law	NOUN
taxlaw-2803	12	60	,	,	PUNCT
taxlaw-2803	12	61	tulane	tulane	PROPN
taxlaw-2803	12	62	university	university	PROPN
taxlaw-2803	12	63	law	law	NOUN
taxlaw-2803	12	64	school	school	NOUN
taxlaw-2803	12	65	,	,	PUNCT
taxlaw-2803	12	66	seton	seton	PROPN
taxlaw-2803	12	67	hall	hall	PROPN
taxlaw-2803	12	68	law	law	PROPN
taxlaw-2803	12	69	school	school	NOUN
taxlaw-2803	12	70	,	,	PUNCT
taxlaw-2803	12	71	rutgers	rutgers	PROPN
taxlaw-2803	12	72	school	school	NOUN
taxlaw-2803	12	73	of	of	ADP
taxlaw-2803	12	74	law	law	PROPN
taxlaw-2803	12	75	-	-	PUNCT
taxlaw-2803	12	76	newark	newark	PROPN
taxlaw-2803	12	77	,	,	PUNCT
taxlaw-2803	12	78	louisiana	louisiana	PROPN
taxlaw-2803	12	79	state	state	PROPN
taxlaw-2803	12	80	university	university	PROPN
taxlaw-2803	12	81	law	law	NOUN
taxlaw-2803	12	82	center	center	NOUN
taxlaw-2803	12	83	,	,	PUNCT
taxlaw-2803	12	84	and	and	CCONJ
taxlaw-2803	12	85	the	the	DET
taxlaw-2803	12	86	law	law	NOUN
taxlaw-2803	12	87	&	&	CCONJ
taxlaw-2803	12	88	society	society	PROPN
taxlaw-2803	12	89	2010	2010	NUM
taxlaw-2803	12	90	conference	conference	NOUN
taxlaw-2803	12	91	.	.	PUNCT
taxlaw-2803	13	1	204	204	NUM
taxlaw-2803	13	2	columbia	columbia	PROPN
taxlaw-2803	13	3	journal	journal	PROPN
taxlaw-2803	13	4	of	of	ADP
taxlaw-2803	13	5	tax	tax	NOUN
taxlaw-2803	13	6	law	law	NOUN
taxlaw-2803	13	7	[	[	X
taxlaw-2803	13	8	vol.2:203	vol.2:203	PROPN
taxlaw-2803	13	9	i.	i.	PROPN
taxlaw-2803	13	10	introduction	introduction	NOUN
taxlaw-2803	13	11	................................................................................................	................................................................................................	PUNCT
taxlaw-2803	13	12	205	205	NUM
taxlaw-2803	13	13	ii	ii	NOUN
taxlaw-2803	13	14	.	.	PUNCT
taxlaw-2803	14	1	current	current	ADJ
taxlaw-2803	14	2	law	law	NOUN
taxlaw-2803	14	3	and	and	CCONJ
taxlaw-2803	14	4	history	history	NOUN
taxlaw-2803	14	5	of	of	ADP
taxlaw-2803	14	6	the	the	DET
taxlaw-2803	14	7	standard	standard	ADJ
taxlaw-2803	14	8	deduction	deduction	NOUN
taxlaw-2803	14	9	...........	...........	PUNCT
taxlaw-2803	14	10	209	209	NUM
taxlaw-2803	14	11	a.	a.	NOUN
taxlaw-2803	14	12	current	current	ADJ
taxlaw-2803	14	13	law	law	NOUN
taxlaw-2803	14	14	...................................................................................................	...................................................................................................	PUNCT
taxlaw-2803	15	1	209	209	NUM
taxlaw-2803	15	2	b.	b.	NOUN
taxlaw-2803	15	3	the	the	DET
taxlaw-2803	15	4	original	original	ADJ
taxlaw-2803	15	5	standard	standard	ADJ
taxlaw-2803	15	6	deduction	deduction	NOUN
taxlaw-2803	15	7	:	:	PUNCT
taxlaw-2803	15	8	1944	1944	NUM
taxlaw-2803	15	9	-	-	SYM
taxlaw-2803	15	10	1964	1964	NUM
taxlaw-2803	15	11	.................................................	.................................................	PUNCT
taxlaw-2803	15	12	210	210	NUM
taxlaw-2803	15	13	c.	c.	NOUN
taxlaw-2803	15	14	the	the	DET
taxlaw-2803	15	15	introduction	introduction	NOUN
taxlaw-2803	15	16	of	of	ADP
taxlaw-2803	15	17	progressivity	progressivity	NOUN
taxlaw-2803	15	18	and	and	CCONJ
taxlaw-2803	15	19	the	the	DET
taxlaw-2803	15	20	breakdown	breakdown	NOUN
taxlaw-2803	15	21	of	of	ADP
taxlaw-2803	15	22	deduction	deduction	NOUN
taxlaw-2803	15	23	coherence	coherence	NOUN
taxlaw-2803	15	24	:	:	PUNCT
taxlaw-2803	15	25	1964	1964	NUM
taxlaw-2803	15	26	-	-	SYM
taxlaw-2803	15	27	1977	1977	NUM
taxlaw-2803	15	28	............................................................................................................	............................................................................................................	NUM
taxlaw-2803	15	29	212	212	NUM
taxlaw-2803	15	30	d.	d.	NOUN
taxlaw-2803	15	31	the	the	DET
taxlaw-2803	15	32	zero	zero	NUM
taxlaw-2803	15	33	bracket	bracket	NOUN
taxlaw-2803	15	34	amount	amount	NOUN
taxlaw-2803	15	35	—	—	PUNCT
taxlaw-2803	15	36	but	but	CCONJ
taxlaw-2803	15	37	only	only	ADV
taxlaw-2803	15	38	in	in	ADP
taxlaw-2803	15	39	name	name	NOUN
taxlaw-2803	15	40	:	:	PUNCT
taxlaw-2803	15	41	1977	1977	NUM
taxlaw-2803	15	42	-	-	SYM
taxlaw-2803	15	43	1986	1986	NUM
taxlaw-2803	15	44	............................	............................	PUNCT
taxlaw-2803	15	45	216	216	NUM
taxlaw-2803	15	46	e.	e.	PROPN
taxlaw-2803	15	47	the	the	DET
taxlaw-2803	15	48	current	current	ADJ
taxlaw-2803	15	49	era	era	NOUN
taxlaw-2803	15	50	:	:	PUNCT
taxlaw-2803	15	51	1986	1986	NUM
taxlaw-2803	15	52	to	to	ADP
taxlaw-2803	15	53	today	today	NOUN
taxlaw-2803	15	54	.....................................................................	.....................................................................	PUNCT
taxlaw-2803	15	55	218	218	NUM
taxlaw-2803	15	56	iii	iii	NOUN
taxlaw-2803	15	57	.	.	PUNCT
taxlaw-2803	16	1	a	a	DET
taxlaw-2803	16	2	critique	critique	NOUN
taxlaw-2803	16	3	of	of	ADP
taxlaw-2803	16	4	the	the	DET
taxlaw-2803	16	5	standard	standard	ADJ
taxlaw-2803	16	6	deduction	deduction	NOUN
taxlaw-2803	16	7	............................................	............................................	PUNCT
taxlaw-2803	16	8	218	218	NUM
taxlaw-2803	16	9	a.	a.	NOUN
taxlaw-2803	16	10	the	the	DET
taxlaw-2803	16	11	equivalence	equivalence	NOUN
taxlaw-2803	16	12	of	of	ADP
taxlaw-2803	16	13	a	a	DET
taxlaw-2803	16	14	standard	standard	ADJ
taxlaw-2803	16	15	deduction	deduction	NOUN
taxlaw-2803	16	16	and	and	CCONJ
taxlaw-2803	16	17	an	an	DET
taxlaw-2803	16	18	exemption	exemption	NOUN
taxlaw-2803	16	19	(	(	PUNCT
taxlaw-2803	16	20	or	or	CCONJ
taxlaw-2803	16	21	zba	zba	NOUN
taxlaw-2803	16	22	)	)	PUNCT
taxlaw-2803	16	23	plus	plus	CCONJ
taxlaw-2803	16	24	a	a	DET
taxlaw-2803	16	25	floor	floor	NOUN
taxlaw-2803	16	26	.....................................................................................................................	.....................................................................................................................	PUNCT
taxlaw-2803	17	1	219	219	NUM
taxlaw-2803	17	2	b.	b.	NOUN
taxlaw-2803	17	3	mixing	mix	VERB
taxlaw-2803	17	4	income	income	NOUN
taxlaw-2803	17	5	measurement	measurement	NOUN
taxlaw-2803	17	6	with	with	ADP
taxlaw-2803	17	7	progressivity	progressivity	NOUN
taxlaw-2803	17	8	............................................	............................................	PUNCT
taxlaw-2803	17	9	220	220	NUM
taxlaw-2803	17	10	1	1	NUM
taxlaw-2803	17	11	.	.	PUNCT
taxlaw-2803	17	12	simplification	simplification	NOUN
taxlaw-2803	17	13	:	:	PUNCT
taxlaw-2803	18	1	no	no	DET
taxlaw-2803	18	2	zba	zba	NOUN
taxlaw-2803	18	3	............................................................................	............................................................................	PUNCT
taxlaw-2803	18	4	222	222	NUM
taxlaw-2803	18	5	2	2	NUM
taxlaw-2803	18	6	.	.	PUNCT
taxlaw-2803	18	7	progressivity	progressivity	NOUN
taxlaw-2803	18	8	:	:	PUNCT
taxlaw-2803	18	9	zba	zba	X
taxlaw-2803	18	10	equal	equal	ADJ
taxlaw-2803	18	11	to	to	ADP
taxlaw-2803	18	12	the	the	DET
taxlaw-2803	18	13	standard	standard	ADJ
taxlaw-2803	18	14	deduction	deduction	NOUN
taxlaw-2803	18	15	amount	amount	NOUN
taxlaw-2803	18	16	...................	...................	PUNCT
taxlaw-2803	18	17	224	224	NUM
taxlaw-2803	18	18	3	3	NUM
taxlaw-2803	18	19	.	.	PUNCT
taxlaw-2803	18	20	hybrid	hybrid	NOUN
taxlaw-2803	18	21	:	:	PUNCT
taxlaw-2803	18	22	zba	zba	X
taxlaw-2803	18	23	less	less	ADJ
taxlaw-2803	18	24	than	than	ADP
taxlaw-2803	18	25	the	the	DET
taxlaw-2803	18	26	standard	standard	ADJ
taxlaw-2803	18	27	deduction	deduction	NOUN
taxlaw-2803	18	28	amount	amount	NOUN
taxlaw-2803	18	29	..........................	..........................	PUNCT
taxlaw-2803	18	30	226	226	NUM
taxlaw-2803	18	31	4	4	NUM
taxlaw-2803	18	32	.	.	PUNCT
taxlaw-2803	19	1	other	other	ADJ
taxlaw-2803	19	2	views	view	NOUN
taxlaw-2803	19	3	.............................................................................................	.............................................................................................	PUNCT
taxlaw-2803	19	4	227	227	NUM
taxlaw-2803	19	5	c.	c.	NOUN
taxlaw-2803	19	6	policy	policy	NOUN
taxlaw-2803	19	7	debate	debate	NOUN
taxlaw-2803	19	8	distortion	distortion	NOUN
taxlaw-2803	19	9	.................................................................................	.................................................................................	PUNCT
taxlaw-2803	20	1	228	228	NUM
taxlaw-2803	20	2	1	1	NUM
taxlaw-2803	20	3	.	.	PUNCT
taxlaw-2803	21	1	unresolved	unresolved	ADJ
taxlaw-2803	21	2	political	political	ADJ
taxlaw-2803	21	3	debates	debate	NOUN
taxlaw-2803	21	4	...................................................................	...................................................................	PUNCT
taxlaw-2803	22	1	228	228	NUM
taxlaw-2803	22	2	2	2	NUM
taxlaw-2803	22	3	.	.	PUNCT
taxlaw-2803	22	4	distorted	distort	VERB
taxlaw-2803	22	5	political	political	ADJ
taxlaw-2803	22	6	incentives	incentive	NOUN
taxlaw-2803	22	7	...................................................................	...................................................................	PUNCT
taxlaw-2803	23	1	229	229	NUM
taxlaw-2803	23	2	3	3	X
taxlaw-2803	23	3	.	.	PUNCT
taxlaw-2803	23	4	inefficient	inefficient	ADJ
taxlaw-2803	23	5	subsidies	subsidy	NOUN
taxlaw-2803	23	6	.................................................................................	.................................................................................	PUNCT
taxlaw-2803	23	7	230	230	NUM
taxlaw-2803	23	8	4	4	NUM
taxlaw-2803	23	9	.	.	PUNCT
taxlaw-2803	23	10	undermining	undermine	VERB
taxlaw-2803	23	11	respect	respect	NOUN
taxlaw-2803	23	12	...............................................................................	...............................................................................	PUNCT
taxlaw-2803	23	13	231	231	NUM
taxlaw-2803	23	14	d.	d.	PROPN
taxlaw-2803	23	15	summary	summary	NOUN
taxlaw-2803	23	16	........................................................................................................	........................................................................................................	PROPN
taxlaw-2803	23	17	231	231	NUM
taxlaw-2803	23	18	iv	iv	NUM
taxlaw-2803	23	19	.	.	PUNCT
taxlaw-2803	24	1	a	a	DET
taxlaw-2803	24	2	proposal	proposal	NOUN
taxlaw-2803	24	3	:	:	PUNCT
taxlaw-2803	24	4	the	the	DET
taxlaw-2803	24	5	zero	zero	NUM
taxlaw-2803	24	6	bracket	bracket	NOUN
taxlaw-2803	24	7	amount	amount	NOUN
taxlaw-2803	24	8	.............................................	.............................................	PUNCT
taxlaw-2803	24	9	232	232	NUM
taxlaw-2803	24	10	a.	a.	NOUN
taxlaw-2803	24	11	replace	replace	VERB
taxlaw-2803	24	12	the	the	DET
taxlaw-2803	24	13	standard	standard	ADJ
taxlaw-2803	24	14	deduction	deduction	NOUN
taxlaw-2803	24	15	with	with	ADP
taxlaw-2803	24	16	a	a	DET
taxlaw-2803	24	17	zero	zero	NUM
taxlaw-2803	24	18	bracket	bracket	NOUN
taxlaw-2803	24	19	and	and	CCONJ
taxlaw-2803	24	20	floors	floor	NOUN
taxlaw-2803	24	21	.....................	.....................	PUNCT
taxlaw-2803	25	1	232	232	NUM
taxlaw-2803	25	2	b.	b.	NOUN
taxlaw-2803	25	3	examples	example	NOUN
taxlaw-2803	25	4	and	and	CCONJ
taxlaw-2803	25	5	complications	complication	NOUN
taxlaw-2803	25	6	..........................................................................	..........................................................................	PUNCT
taxlaw-2803	25	7	233	233	NUM
taxlaw-2803	25	8	c.	c.	NOUN
taxlaw-2803	25	9	flat	flat	ADJ
taxlaw-2803	25	10	or	or	CCONJ
taxlaw-2803	25	11	variable	variable	ADJ
taxlaw-2803	25	12	zba	zba	NOUN
taxlaw-2803	25	13	......................................................................................	......................................................................................	PUNCT
taxlaw-2803	25	14	235	235	NUM
taxlaw-2803	25	15	d.	d.	NOUN
taxlaw-2803	25	16	the	the	DET
taxlaw-2803	25	17	decreasing	decrease	VERB
taxlaw-2803	25	18	benefit	benefit	NOUN
taxlaw-2803	25	19	of	of	ADP
taxlaw-2803	25	20	simplification	simplification	NOUN
taxlaw-2803	25	21	.......................................................	.......................................................	PUNCT
taxlaw-2803	25	22	237	237	NUM
taxlaw-2803	25	23	1	1	NUM
taxlaw-2803	25	24	.	.	NOUN
taxlaw-2803	25	25	simplification	simplification	NOUN
taxlaw-2803	25	26	as	as	ADP
taxlaw-2803	25	27	a	a	DET
taxlaw-2803	25	28	goal	goal	NOUN
taxlaw-2803	25	29	of	of	ADP
taxlaw-2803	25	30	tax	tax	NOUN
taxlaw-2803	25	31	policy	policy	NOUN
taxlaw-2803	25	32	......................................................	......................................................	PUNCT
taxlaw-2803	25	33	237	237	NUM
taxlaw-2803	25	34	2	2	NUM
taxlaw-2803	25	35	.	.	PUNCT
taxlaw-2803	26	1	the	the	DET
taxlaw-2803	26	2	cost	cost	NOUN
taxlaw-2803	26	3	of	of	ADP
taxlaw-2803	26	4	itemizing	itemize	VERB
taxlaw-2803	26	5	................................................................................	................................................................................	PUNCT
taxlaw-2803	27	1	239	239	NUM
taxlaw-2803	27	2	3	3	NUM
taxlaw-2803	27	3	.	.	PUNCT
taxlaw-2803	28	1	summary	summary	NOUN
taxlaw-2803	28	2	..................................................................................................	..................................................................................................	PUNCT
taxlaw-2803	28	3	242	242	NUM
taxlaw-2803	28	4	e.	e.	PROPN
taxlaw-2803	28	5	policy	policy	NOUN
taxlaw-2803	28	6	benefits	benefit	NOUN
taxlaw-2803	28	7	of	of	ADP
taxlaw-2803	28	8	tax	tax	NOUN
taxlaw-2803	28	9	floors	floor	NOUN
taxlaw-2803	28	10	.........................................................................	.........................................................................	PUNCT
taxlaw-2803	29	1	242	242	NUM
taxlaw-2803	29	2	v.	v.	ADP
taxlaw-2803	29	3	conclusion	conclusion	NOUN
taxlaw-2803	29	4	....................................................................................................	....................................................................................................	PUNCT
taxlaw-2803	30	1	246	246	NUM
taxlaw-2803	30	2	2011	2011	NUM
taxlaw-2803	30	3	]	]	PUNCT
taxlaw-2803	30	4	doing	do	VERB
taxlaw-2803	30	5	too	too	ADV
taxlaw-2803	30	6	much	much	ADJ
taxlaw-2803	30	7	205	205	NUM
taxlaw-2803	30	8	i.	i.	NOUN
taxlaw-2803	30	9	introduction	introduction	NOUN
taxlaw-2803	30	10	the	the	DET
taxlaw-2803	30	11	standard	standard	ADJ
taxlaw-2803	30	12	deduction	deduction	NOUN
taxlaw-2803	30	13	1	1	NUM
taxlaw-2803	30	14	is	be	AUX
taxlaw-2803	30	15	a	a	DET
taxlaw-2803	30	16	provision	provision	NOUN
taxlaw-2803	30	17	of	of	ADP
taxlaw-2803	30	18	the	the	DET
taxlaw-2803	30	19	u.s	u.s	PROPN
taxlaw-2803	30	20	.	.	PROPN
taxlaw-2803	30	21	individual	individual	ADJ
taxlaw-2803	30	22	income	income	NOUN
taxlaw-2803	30	23	tax	tax	NOUN
taxlaw-2803	30	24	system	system	NOUN
taxlaw-2803	30	25	that	that	PRON
taxlaw-2803	30	26	serves	serve	VERB
taxlaw-2803	30	27	two	two	NUM
taxlaw-2803	30	28	purposes	purpose	NOUN
taxlaw-2803	30	29	:	:	PUNCT
taxlaw-2803	30	30	first	first	ADV
taxlaw-2803	30	31	,	,	PUNCT
taxlaw-2803	30	32	it	it	PRON
taxlaw-2803	30	33	provides	provide	VERB
taxlaw-2803	30	34	for	for	ADP
taxlaw-2803	30	35	a	a	DET
taxlaw-2803	30	36	minimum	minimum	ADJ
taxlaw-2803	30	37	amount	amount	NOUN
taxlaw-2803	30	38	of	of	ADP
taxlaw-2803	30	39	untaxed	untaxed	ADJ
taxlaw-2803	30	40	income	income	NOUN
taxlaw-2803	30	41	,	,	PUNCT
taxlaw-2803	30	42	thus	thus	ADV
taxlaw-2803	30	43	acting	act	VERB
taxlaw-2803	30	44	as	as	ADP
taxlaw-2803	30	45	an	an	DET
taxlaw-2803	30	46	element	element	NOUN
taxlaw-2803	30	47	of	of	ADP
taxlaw-2803	30	48	progressivity	progressivity	NOUN
taxlaw-2803	30	49	.	.	PUNCT
taxlaw-2803	31	1	second	second	ADJ
taxlaw-2803	31	2	,	,	PUNCT
taxlaw-2803	31	3	it	it	PRON
taxlaw-2803	31	4	provides	provide	VERB
taxlaw-2803	31	5	a	a	DET
taxlaw-2803	31	6	simplified	simplified	ADJ
taxlaw-2803	31	7	alternative	alternative	NOUN
taxlaw-2803	31	8	to	to	ADP
taxlaw-2803	31	9	the	the	DET
taxlaw-2803	31	10	itemized	itemize	VERB
taxlaw-2803	31	11	deductions	deduction	NOUN
taxlaw-2803	31	12	for	for	ADP
taxlaw-2803	31	13	taxpayers	taxpayer	NOUN
taxlaw-2803	31	14	with	with	ADP
taxlaw-2803	31	15	relatively	relatively	ADV
taxlaw-2803	31	16	low	low	ADJ
taxlaw-2803	31	17	itemizable	itemizable	ADJ
taxlaw-2803	31	18	expenses	expense	NOUN
taxlaw-2803	31	19	,	,	PUNCT
taxlaw-2803	31	20	thus	thus	ADV
taxlaw-2803	31	21	relieving	relieve	VERB
taxlaw-2803	31	22	them	they	PRON
taxlaw-2803	31	23	of	of	ADP
taxlaw-2803	31	24	the	the	DET
taxlaw-2803	31	25	record	record	NOUN
taxlaw-2803	31	26	-	-	PUNCT
taxlaw-2803	31	27	keeping	keep	VERB
taxlaw-2803	31	28	and	and	CCONJ
taxlaw-2803	31	29	computational	computational	ADJ
taxlaw-2803	31	30	burden	burden	NOUN
taxlaw-2803	31	31	of	of	ADP
taxlaw-2803	31	32	itemizing	itemize	VERB
taxlaw-2803	31	33	deductions	deduction	NOUN
taxlaw-2803	31	34	.	.	PUNCT
taxlaw-2803	32	1	2	2	NUM
taxlaw-2803	33	1	having	have	VERB
taxlaw-2803	33	2	one	one	NUM
taxlaw-2803	33	3	provision	provision	NOUN
taxlaw-2803	33	4	serve	serve	VERB
taxlaw-2803	33	5	each	each	PRON
taxlaw-2803	33	6	of	of	ADP
taxlaw-2803	33	7	these	these	DET
taxlaw-2803	33	8	purposes	purpose	NOUN
taxlaw-2803	33	9	is	be	AUX
taxlaw-2803	33	10	a	a	DET
taxlaw-2803	33	11	compromise	compromise	NOUN
taxlaw-2803	33	12	,	,	PUNCT
taxlaw-2803	33	13	but	but	CCONJ
taxlaw-2803	33	14	it	it	PRON
taxlaw-2803	33	15	is	be	AUX
taxlaw-2803	33	16	a	a	DET
taxlaw-2803	33	17	compromise	compromise	NOUN
taxlaw-2803	33	18	that	that	PRON
taxlaw-2803	33	19	is	be	AUX
taxlaw-2803	33	20	unreasonable	unreasonable	ADJ
taxlaw-2803	33	21	and	and	CCONJ
taxlaw-2803	33	22	unnecessary	unnecessary	ADJ
taxlaw-2803	33	23	.	.	PUNCT
taxlaw-2803	34	1	the	the	DET
taxlaw-2803	34	2	essence	essence	NOUN
taxlaw-2803	34	3	of	of	ADP
taxlaw-2803	34	4	the	the	DET
taxlaw-2803	34	5	problem	problem	NOUN
taxlaw-2803	34	6	is	be	AUX
taxlaw-2803	34	7	that	that	SCONJ
taxlaw-2803	34	8	these	these	DET
taxlaw-2803	34	9	two	two	NUM
taxlaw-2803	34	10	purposes	purpose	NOUN
taxlaw-2803	34	11	—	—	PUNCT
taxlaw-2803	34	12	progressivity	progressivity	NOUN
taxlaw-2803	34	13	and	and	CCONJ
taxlaw-2803	34	14	simplification	simplification	NOUN
taxlaw-2803	34	15	—	—	PUNCT
taxlaw-2803	34	16	are	be	AUX
taxlaw-2803	34	17	in	in	ADP
taxlaw-2803	34	18	conflict	conflict	NOUN
taxlaw-2803	34	19	.	.	PUNCT
taxlaw-2803	35	1	the	the	DET
taxlaw-2803	35	2	progressivity	progressivity	NOUN
taxlaw-2803	35	3	purpose	purpose	NOUN
taxlaw-2803	35	4	,	,	PUNCT
taxlaw-2803	35	5	by	by	ADP
taxlaw-2803	35	6	which	which	PRON
taxlaw-2803	35	7	i	i	PRON
taxlaw-2803	35	8	mean	mean	VERB
taxlaw-2803	35	9	the	the	DET
taxlaw-2803	35	10	goal	goal	NOUN
taxlaw-2803	35	11	of	of	ADP
taxlaw-2803	35	12	having	have	VERB
taxlaw-2803	35	13	higher	high	ADJ
taxlaw-2803	35	14	-	-	PUNCT
taxlaw-2803	35	15	income	income	NOUN
taxlaw-2803	35	16	taxpayers	taxpayer	NOUN
taxlaw-2803	35	17	pay	pay	VERB
taxlaw-2803	35	18	a	a	DET
taxlaw-2803	35	19	higher	high	ADJ
taxlaw-2803	35	20	share	share	NOUN
taxlaw-2803	35	21	of	of	ADP
taxlaw-2803	35	22	income	income	NOUN
taxlaw-2803	35	23	tax	tax	NOUN
taxlaw-2803	35	24	via	via	ADP
taxlaw-2803	35	25	a	a	DET
taxlaw-2803	35	26	progressive	progressive	ADJ
taxlaw-2803	35	27	rate	rate	NOUN
taxlaw-2803	35	28	structure	structure	NOUN
taxlaw-2803	35	29	and	and	CCONJ
taxlaw-2803	35	30	other	other	ADJ
taxlaw-2803	35	31	provisions	provision	NOUN
taxlaw-2803	35	32	,	,	PUNCT
taxlaw-2803	35	33	is	be	AUX
taxlaw-2803	35	34	served	serve	VERB
taxlaw-2803	35	35	by	by	ADP
taxlaw-2803	35	36	having	have	VERB
taxlaw-2803	35	37	a	a	DET
taxlaw-2803	35	38	relatively	relatively	ADV
taxlaw-2803	35	39	large	large	ADJ
taxlaw-2803	35	40	amount	amount	NOUN
taxlaw-2803	35	41	of	of	ADP
taxlaw-2803	35	42	otherwisetaxable	otherwisetaxable	ADJ
taxlaw-2803	35	43	income	income	NOUN
taxlaw-2803	35	44	go	go	VERB
taxlaw-2803	35	45	untaxed	untaxed	ADJ
taxlaw-2803	35	46	,	,	PUNCT
taxlaw-2803	35	47	through	through	ADP
taxlaw-2803	35	48	what	what	PRON
taxlaw-2803	35	49	is	be	AUX
taxlaw-2803	35	50	in	in	ADP
taxlaw-2803	35	51	essence	essence	NOUN
taxlaw-2803	35	52	a	a	DET
taxlaw-2803	35	53	zero	zero	NUM
taxlaw-2803	35	54	-	-	PUNCT
taxlaw-2803	35	55	percent	percent	NOUN
taxlaw-2803	35	56	tax	tax	NOUN
taxlaw-2803	35	57	bracket	bracket	NOUN
taxlaw-2803	35	58	made	make	VERB
taxlaw-2803	35	59	of	of	ADP
taxlaw-2803	35	60	the	the	DET
taxlaw-2803	35	61	standard	standard	ADJ
taxlaw-2803	35	62	deduction	deduction	NOUN
taxlaw-2803	35	63	and	and	CCONJ
taxlaw-2803	35	64	personal	personal	ADJ
taxlaw-2803	35	65	exemptions	exemption	NOUN
taxlaw-2803	35	66	.	.	PUNCT
taxlaw-2803	36	1	i	i	PRON
taxlaw-2803	36	2	refer	refer	VERB
taxlaw-2803	36	3	to	to	ADP
taxlaw-2803	36	4	this	this	PRON
taxlaw-2803	36	5	as	as	ADP
taxlaw-2803	36	6	the	the	DET
taxlaw-2803	36	7	―zero	―zero	NUM
taxlaw-2803	36	8	bracket	bracket	NOUN
taxlaw-2803	36	9	amount‖	amount‖	PROPN
taxlaw-2803	36	10	or	or	CCONJ
taxlaw-2803	36	11	―zba.‖	―zba.‖	PRON
taxlaw-2803	36	12	3	3	NUM
taxlaw-2803	36	13	thus	thus	ADV
taxlaw-2803	36	14	,	,	PUNCT
taxlaw-2803	36	15	the	the	DET
taxlaw-2803	36	16	standard	standard	ADJ
taxlaw-2803	36	17	deduction	deduction	NOUN
taxlaw-2803	36	18	and	and	CCONJ
taxlaw-2803	36	19	the	the	DET
taxlaw-2803	36	20	personal	personal	ADJ
taxlaw-2803	36	21	exemptions	exemption	NOUN
taxlaw-2803	36	22	allow	allow	VERB
taxlaw-2803	36	23	for	for	ADP
taxlaw-2803	36	24	an	an	DET
taxlaw-2803	36	25	unmarried	unmarried	ADJ
taxlaw-2803	36	26	taxpayer	taxpayer	NOUN
taxlaw-2803	36	27	with	with	ADP
taxlaw-2803	36	28	no	no	DET
taxlaw-2803	36	29	dependents	dependent	NOUN
taxlaw-2803	36	30	in	in	ADP
taxlaw-2803	36	31	2010	2010	NUM
taxlaw-2803	36	32	to	to	PART
taxlaw-2803	36	33	pay	pay	VERB
taxlaw-2803	36	34	no	no	DET
taxlaw-2803	36	35	tax	tax	NOUN
taxlaw-2803	36	36	on	on	ADP
taxlaw-2803	36	37	the	the	DET
taxlaw-2803	36	38	first	first	ADJ
taxlaw-2803	36	39	$	$	SYM
taxlaw-2803	36	40	9350	9350	NUM
taxlaw-2803	36	41	of	of	ADP
taxlaw-2803	36	42	adjusted	adjust	VERB
taxlaw-2803	36	43	gross	gross	ADJ
taxlaw-2803	36	44	income	income	NOUN
taxlaw-2803	36	45	,	,	PUNCT
taxlaw-2803	36	46	of	of	ADP
taxlaw-2803	36	47	which	which	PRON
taxlaw-2803	36	48	$	$	SYM
taxlaw-2803	36	49	5700	5700	NUM
taxlaw-2803	36	50	is	be	AUX
taxlaw-2803	36	51	due	due	ADJ
taxlaw-2803	36	52	to	to	ADP
taxlaw-2803	36	53	the	the	DET
taxlaw-2803	36	54	standard	standard	ADJ
taxlaw-2803	36	55	deduction	deduction	NOUN
taxlaw-2803	36	56	.	.	PUNCT
taxlaw-2803	37	1	4	4	NUM
taxlaw-2803	37	2	as	as	ADP
taxlaw-2803	37	3	a	a	DET
taxlaw-2803	37	4	result	result	NOUN
taxlaw-2803	37	5	of	of	ADP
taxlaw-2803	37	6	this	this	PRON
taxlaw-2803	37	7	and	and	CCONJ
taxlaw-2803	37	8	other	other	ADJ
taxlaw-2803	37	9	provisions	provision	NOUN
taxlaw-2803	37	10	,	,	PUNCT
taxlaw-2803	37	11	43	43	NUM
taxlaw-2803	37	12	%	%	NOUN
taxlaw-2803	37	13	of	of	ADP
taxlaw-2803	37	14	taxpayers	taxpayer	NOUN
taxlaw-2803	37	15	pay	pay	VERB
taxlaw-2803	37	16	no	no	DET
taxlaw-2803	37	17	income	income	NOUN
taxlaw-2803	37	18	tax	tax	NOUN
taxlaw-2803	37	19	at	at	ADV
taxlaw-2803	37	20	all	all	ADV
taxlaw-2803	37	21	.	.	PUNCT
taxlaw-2803	38	1	5	5	NUM
taxlaw-2803	38	2	the	the	DET
taxlaw-2803	38	3	simplification	simplification	NOUN
taxlaw-2803	38	4	purpose	purpose	NOUN
taxlaw-2803	38	5	,	,	PUNCT
taxlaw-2803	38	6	by	by	ADP
taxlaw-2803	38	7	which	which	PRON
taxlaw-2803	38	8	i	i	PRON
taxlaw-2803	38	9	mean	mean	VERB
taxlaw-2803	38	10	the	the	DET
taxlaw-2803	38	11	goal	goal	NOUN
taxlaw-2803	38	12	of	of	ADP
taxlaw-2803	38	13	limiting	limit	VERB
taxlaw-2803	38	14	complexity	complexity	NOUN
taxlaw-2803	38	15	and	and	CCONJ
taxlaw-2803	38	16	allowing	allow	VERB
taxlaw-2803	38	17	for	for	ADP
taxlaw-2803	38	18	more	more	ADV
taxlaw-2803	38	19	straightforward	straightforward	ADJ
taxlaw-2803	38	20	tax	tax	NOUN
taxlaw-2803	38	21	computation	computation	NOUN
taxlaw-2803	38	22	(	(	PUNCT
taxlaw-2803	38	23	by	by	ADP
taxlaw-2803	38	24	the	the	DET
taxlaw-2803	38	25	taxpayer	taxpayer	NOUN
taxlaw-2803	38	26	)	)	PUNCT
taxlaw-2803	38	27	and	and	CCONJ
taxlaw-2803	38	28	easier	easy	ADJ
taxlaw-2803	38	29	enforcement	enforcement	NOUN
taxlaw-2803	38	30	of	of	ADP
taxlaw-2803	38	31	compliance	compliance	NOUN
taxlaw-2803	38	32	(	(	PUNCT
taxlaw-2803	38	33	by	by	ADP
taxlaw-2803	38	34	the	the	DET
taxlaw-2803	38	35	government	government	NOUN
taxlaw-2803	38	36	)	)	PUNCT
taxlaw-2803	38	37	,	,	PUNCT
taxlaw-2803	38	38	is	be	AUX
taxlaw-2803	38	39	served	serve	VERB
taxlaw-2803	38	40	by	by	ADP
taxlaw-2803	38	41	allowing	allow	VERB
taxlaw-2803	38	42	some	some	DET
taxlaw-2803	38	43	taxpayers	taxpayer	NOUN
taxlaw-2803	38	44	to	to	PART
taxlaw-2803	38	45	substitute	substitute	VERB
taxlaw-2803	38	46	a	a	DET
taxlaw-2803	38	47	single	single	ADJ
taxlaw-2803	38	48	standard	standard	ADJ
taxlaw-2803	38	49	deduction	deduction	NOUN
taxlaw-2803	38	50	for	for	ADP
taxlaw-2803	38	51	the	the	DET
taxlaw-2803	38	52	many	many	ADJ
taxlaw-2803	38	53	itemized	itemize	VERB
taxlaw-2803	38	54	deductions	deduction	NOUN
taxlaw-2803	38	55	when	when	SCONJ
taxlaw-2803	38	56	those	those	DET
taxlaw-2803	38	57	deductions	deduction	NOUN
taxlaw-2803	38	58	would	would	AUX
taxlaw-2803	38	59	otherwise	otherwise	ADV
taxlaw-2803	38	60	be	be	AUX
taxlaw-2803	38	61	small	small	ADJ
taxlaw-2803	38	62	and	and	CCONJ
taxlaw-2803	38	63	thus	thus	ADV
taxlaw-2803	38	64	too	too	ADV
taxlaw-2803	38	65	burdensome	burdensome	ADJ
taxlaw-2803	38	66	to	to	PART
taxlaw-2803	38	67	calculate	calculate	VERB
taxlaw-2803	38	68	(	(	PUNCT
taxlaw-2803	38	69	and	and	CCONJ
taxlaw-2803	38	70	examine	examine	VERB
taxlaw-2803	38	71	)	)	PUNCT
taxlaw-2803	38	72	relative	relative	ADJ
taxlaw-2803	38	73	to	to	ADP
taxlaw-2803	38	74	the	the	DET
taxlaw-2803	38	75	benefit	benefit	NOUN
taxlaw-2803	38	76	from	from	ADP
taxlaw-2803	38	77	doing	do	VERB
taxlaw-2803	38	78	so	so	ADV
taxlaw-2803	38	79	.	.	PUNCT
taxlaw-2803	39	1	as	as	SCONJ
taxlaw-2803	39	2	noted	note	VERB
taxlaw-2803	39	3	above	above	ADV
taxlaw-2803	39	4	,	,	PUNCT
taxlaw-2803	39	5	in	in	ADP
taxlaw-2803	39	6	2010	2010	NUM
taxlaw-2803	39	7	the	the	DET
taxlaw-2803	39	8	standard	standard	ADJ
taxlaw-2803	39	9	deduction	deduction	NOUN
taxlaw-2803	39	10	for	for	ADP
taxlaw-2803	39	11	an	an	DET
taxlaw-2803	39	12	unmarried	unmarried	ADJ
taxlaw-2803	39	13	taxpayer	taxpayer	NOUN
taxlaw-2803	39	14	is	be	AUX
taxlaw-2803	39	15	$	$	SYM
taxlaw-2803	39	16	5700	5700	NUM
taxlaw-2803	39	17	—	—	PUNCT
taxlaw-2803	39	18	meaning	mean	VERB
taxlaw-2803	39	19	that	that	SCONJ
taxlaw-2803	39	20	the	the	DET
taxlaw-2803	39	21	taxpayer	taxpayer	NOUN
taxlaw-2803	39	22	would	would	AUX
taxlaw-2803	39	23	not	not	PART
taxlaw-2803	39	24	itemize	itemize	VERB
taxlaw-2803	39	25	deductions	deduction	NOUN
taxlaw-2803	39	26	if	if	SCONJ
taxlaw-2803	39	27	his	his	PRON
taxlaw-2803	39	28	itemized	itemize	VERB
taxlaw-2803	39	29	deductions	deduction	NOUN
taxlaw-2803	39	30	would	would	AUX
taxlaw-2803	39	31	be	be	AUX
taxlaw-2803	39	32	less	less	ADJ
taxlaw-2803	39	33	than	than	ADP
taxlaw-2803	39	34	$	$	SYM
taxlaw-2803	39	35	5700	5700	NUM
taxlaw-2803	39	36	.	.	PUNCT
taxlaw-2803	40	1	as	as	ADP
taxlaw-2803	40	2	a	a	DET
taxlaw-2803	40	3	result	result	NOUN
taxlaw-2803	40	4	of	of	ADP
taxlaw-2803	40	5	this	this	PRON
taxlaw-2803	40	6	,	,	PUNCT
taxlaw-2803	40	7	nearly	nearly	ADV
taxlaw-2803	40	8	two	two	NUM
taxlaw-2803	40	9	-	-	PUNCT
taxlaw-2803	40	10	thirds	third	NOUN
taxlaw-2803	40	11	of	of	ADP
taxlaw-2803	40	12	taxpayers	taxpayer	NOUN
taxlaw-2803	40	13	do	do	AUX
taxlaw-2803	40	14	not	not	PART
taxlaw-2803	40	15	itemize	itemize	VERB
taxlaw-2803	40	16	deductions	deduction	NOUN
taxlaw-2803	40	17	and	and	CCONJ
taxlaw-2803	40	18	instead	instead	ADV
taxlaw-2803	40	19	take	take	VERB
taxlaw-2803	40	20	the	the	DET
taxlaw-2803	40	21	standard	standard	ADJ
taxlaw-2803	40	22	deduction	deduction	NOUN
taxlaw-2803	40	23	.	.	PUNCT
taxlaw-2803	41	1	6	6	NUM
taxlaw-2803	41	2	1	1	NUM
taxlaw-2803	41	3	see	see	NOUN
taxlaw-2803	41	4	i.r.c	i.r.c	NOUN
taxlaw-2803	41	5	.	.	PUNCT
taxlaw-2803	42	1	§	§	PROPN
taxlaw-2803	42	2	63(c	63(c	PROPN
taxlaw-2803	42	3	)	)	PUNCT
taxlaw-2803	42	4	(	(	PUNCT
taxlaw-2803	42	5	2010	2010	NUM
taxlaw-2803	42	6	)	)	PUNCT
taxlaw-2803	42	7	.	.	PUNCT
taxlaw-2803	43	1	2	2	NUM
taxlaw-2803	43	2	to	to	PART
taxlaw-2803	43	3	compute	compute	VERB
taxlaw-2803	43	4	taxable	taxable	ADJ
taxlaw-2803	43	5	income	income	NOUN
taxlaw-2803	43	6	a	a	DET
taxlaw-2803	43	7	taxpayer	taxpayer	NOUN
taxlaw-2803	43	8	subtracts	subtract	VERB
taxlaw-2803	43	9	the	the	DET
taxlaw-2803	43	10	greater	great	ADJ
taxlaw-2803	43	11	of	of	ADP
taxlaw-2803	43	12	the	the	DET
taxlaw-2803	43	13	standard	standard	ADJ
taxlaw-2803	43	14	deduction	deduction	NOUN
taxlaw-2803	43	15	or	or	CCONJ
taxlaw-2803	43	16	the	the	DET
taxlaw-2803	43	17	itemized	itemize	VERB
taxlaw-2803	43	18	deductions	deduction	NOUN
taxlaw-2803	43	19	.	.	PUNCT
taxlaw-2803	44	1	i.r.c	i.r.c	NOUN
taxlaw-2803	44	2	.	.	PUNCT
taxlaw-2803	45	1	§	§	PROPN
taxlaw-2803	45	2	63(b	63(b	NUM
taxlaw-2803	45	3	)	)	PUNCT
taxlaw-2803	45	4	,	,	PUNCT
taxlaw-2803	45	5	(	(	PUNCT
taxlaw-2803	45	6	e	e	NOUN
taxlaw-2803	45	7	)	)	PUNCT
taxlaw-2803	45	8	(	(	PUNCT
taxlaw-2803	45	9	2010	2010	NUM
taxlaw-2803	45	10	)	)	PUNCT
taxlaw-2803	45	11	.	.	PUNCT
taxlaw-2803	46	1	the	the	DET
taxlaw-2803	46	2	itemized	itemize	VERB
taxlaw-2803	46	3	deductions	deduction	NOUN
taxlaw-2803	46	4	are	be	AUX
taxlaw-2803	46	5	those	those	DET
taxlaw-2803	46	6	deductions	deduction	NOUN
taxlaw-2803	46	7	allowable	allowable	ADJ
taxlaw-2803	46	8	under	under	ADP
taxlaw-2803	46	9	chapter	chapter	NOUN
taxlaw-2803	46	10	1	1	NUM
taxlaw-2803	46	11	of	of	ADP
taxlaw-2803	46	12	the	the	DET
taxlaw-2803	46	13	internal	internal	ADJ
taxlaw-2803	46	14	revenue	revenue	NOUN
taxlaw-2803	46	15	code	code	NOUN
taxlaw-2803	46	16	other	other	ADJ
taxlaw-2803	46	17	than	than	ADP
taxlaw-2803	46	18	those	those	PRON
taxlaw-2803	46	19	allowable	allowable	ADJ
taxlaw-2803	46	20	in	in	ADP
taxlaw-2803	46	21	calculating	calculate	VERB
taxlaw-2803	46	22	adjusted	adjust	VERB
taxlaw-2803	46	23	gross	gross	ADJ
taxlaw-2803	46	24	income	income	NOUN
taxlaw-2803	46	25	under	under	ADP
taxlaw-2803	46	26	§	§	PROPN
taxlaw-2803	46	27	62	62	NUM
taxlaw-2803	46	28	and	and	CCONJ
taxlaw-2803	46	29	those	those	PRON
taxlaw-2803	46	30	for	for	ADP
taxlaw-2803	46	31	personal	personal	ADJ
taxlaw-2803	46	32	exemptions	exemption	NOUN
taxlaw-2803	46	33	under	under	ADP
taxlaw-2803	46	34	§	§	PROPN
taxlaw-2803	46	35	151	151	NUM
taxlaw-2803	46	36	.	.	PUNCT
taxlaw-2803	46	37	i.r.c	i.r.c	NOUN
taxlaw-2803	46	38	.	.	PUNCT
taxlaw-2803	47	1	§	§	PROPN
taxlaw-2803	47	2	63(b	63(b	NUM
taxlaw-2803	47	3	)	)	PUNCT
taxlaw-2803	47	4	(	(	PUNCT
taxlaw-2803	47	5	2010	2010	NUM
taxlaw-2803	47	6	)	)	PUNCT
taxlaw-2803	47	7	.	.	PUNCT
taxlaw-2803	48	1	see	see	VERB
taxlaw-2803	48	2	infra	infra	NOUN
taxlaw-2803	48	3	part	part	NOUN
taxlaw-2803	48	4	ii.a	ii.a	NOUN
taxlaw-2803	48	5	.	.	PROPN
taxlaw-2803	48	6	3	3	NUM
taxlaw-2803	48	7	for	for	ADP
taxlaw-2803	48	8	simplicity	simplicity	NOUN
taxlaw-2803	48	9	,	,	PUNCT
taxlaw-2803	48	10	i	i	PRON
taxlaw-2803	48	11	generally	generally	ADV
taxlaw-2803	48	12	disregard	disregard	VERB
taxlaw-2803	48	13	the	the	DET
taxlaw-2803	48	14	existing	exist	VERB
taxlaw-2803	48	15	personal	personal	ADJ
taxlaw-2803	48	16	exemptions	exemption	NOUN
taxlaw-2803	48	17	under	under	ADP
taxlaw-2803	48	18	§	§	PROPN
taxlaw-2803	48	19	151	151	NUM
taxlaw-2803	48	20	throughout	throughout	ADP
taxlaw-2803	48	21	this	this	DET
taxlaw-2803	48	22	article	article	NOUN
taxlaw-2803	48	23	when	when	SCONJ
taxlaw-2803	48	24	speaking	speak	VERB
taxlaw-2803	48	25	of	of	ADP
taxlaw-2803	48	26	a	a	DET
taxlaw-2803	48	27	zba	zba	NOUN
taxlaw-2803	48	28	.	.	PUNCT
taxlaw-2803	49	1	nonetheless	nonetheless	ADV
taxlaw-2803	49	2	,	,	PUNCT
taxlaw-2803	49	3	the	the	DET
taxlaw-2803	49	4	personal	personal	ADJ
taxlaw-2803	49	5	exemptions	exemption	NOUN
taxlaw-2803	49	6	provide	provide	VERB
taxlaw-2803	49	7	an	an	DET
taxlaw-2803	49	8	important	important	ADJ
taxlaw-2803	49	9	complication	complication	NOUN
taxlaw-2803	49	10	of	of	ADP
taxlaw-2803	49	11	the	the	DET
taxlaw-2803	49	12	issues	issue	NOUN
taxlaw-2803	49	13	discussed	discuss	VERB
taxlaw-2803	49	14	herein	herein	NOUN
taxlaw-2803	49	15	,	,	PUNCT
taxlaw-2803	49	16	namely	namely	ADV
taxlaw-2803	49	17	because	because	SCONJ
taxlaw-2803	49	18	(	(	PUNCT
taxlaw-2803	49	19	a	a	X
taxlaw-2803	49	20	)	)	PUNCT
taxlaw-2803	49	21	they	they	PRON
taxlaw-2803	49	22	already	already	ADV
taxlaw-2803	49	23	function	function	VERB
taxlaw-2803	49	24	as	as	ADP
taxlaw-2803	49	25	a	a	DET
taxlaw-2803	49	26	―pure‖	―pure‖	PROPN
taxlaw-2803	49	27	zba	zba	NOUN
taxlaw-2803	49	28	,	,	PUNCT
taxlaw-2803	49	29	that	that	ADV
taxlaw-2803	49	30	is	is	ADV
taxlaw-2803	49	31	,	,	PUNCT
taxlaw-2803	49	32	without	without	ADP
taxlaw-2803	49	33	any	any	DET
taxlaw-2803	49	34	simultaneous	simultaneous	ADJ
taxlaw-2803	49	35	simplification	simplification	NOUN
taxlaw-2803	49	36	purpose	purpose	NOUN
taxlaw-2803	49	37	,	,	PUNCT
taxlaw-2803	49	38	and	and	CCONJ
taxlaw-2803	49	39	(	(	PUNCT
taxlaw-2803	49	40	b	b	X
taxlaw-2803	49	41	)	)	PUNCT
taxlaw-2803	49	42	they	they	PRON
taxlaw-2803	49	43	provide	provide	VERB
taxlaw-2803	49	44	that	that	SCONJ
taxlaw-2803	49	45	the	the	DET
taxlaw-2803	49	46	effective	effective	ADJ
taxlaw-2803	49	47	zba	zba	NOUN
taxlaw-2803	49	48	varies	varie	NOUN
taxlaw-2803	49	49	with	with	ADP
taxlaw-2803	49	50	family	family	NOUN
taxlaw-2803	49	51	size	size	NOUN
taxlaw-2803	49	52	.	.	PUNCT
taxlaw-2803	50	1	4	4	NUM
taxlaw-2803	50	2	the	the	DET
taxlaw-2803	50	3	standard	standard	ADJ
taxlaw-2803	50	4	deduction	deduction	NOUN
taxlaw-2803	50	5	for	for	ADP
taxlaw-2803	50	6	2010	2010	NUM
taxlaw-2803	50	7	for	for	ADP
taxlaw-2803	50	8	an	an	DET
taxlaw-2803	50	9	unmarried	unmarried	ADJ
taxlaw-2803	50	10	taxpayer	taxpayer	NOUN
taxlaw-2803	50	11	is	be	AUX
taxlaw-2803	50	12	$	$	SYM
taxlaw-2803	50	13	5700	5700	NUM
taxlaw-2803	50	14	.	.	PUNCT
taxlaw-2803	51	1	rev	rev	PROPN
taxlaw-2803	51	2	.	.	PROPN
taxlaw-2803	51	3	proc	proc	PROPN
taxlaw-2803	51	4	.	.	PUNCT
taxlaw-2803	52	1	2009	2009	NUM
taxlaw-2803	52	2	-	-	SYM
taxlaw-2803	52	3	50	50	NUM
taxlaw-2803	52	4	§	§	PROPN
taxlaw-2803	52	5	3.11(1	3.11(1	NUM
taxlaw-2803	52	6	)	)	PUNCT
taxlaw-2803	52	7	,	,	PUNCT
taxlaw-2803	52	8	2009	2009	NUM
taxlaw-2803	52	9	-	-	SYM
taxlaw-2803	52	10	45	45	NUM
taxlaw-2803	52	11	i.r.b	i.r.b	NOUN
taxlaw-2803	52	12	.	.	PUNCT
taxlaw-2803	52	13	617	617	NUM
taxlaw-2803	52	14	.	.	PUNCT
taxlaw-2803	53	1	the	the	DET
taxlaw-2803	53	2	personal	personal	ADJ
taxlaw-2803	53	3	exemption	exemption	NOUN
taxlaw-2803	53	4	in	in	ADP
taxlaw-2803	53	5	2010	2010	NUM
taxlaw-2803	53	6	is	be	AUX
taxlaw-2803	53	7	$	$	SYM
taxlaw-2803	53	8	3650	3650	NUM
taxlaw-2803	53	9	.	.	PUNCT
taxlaw-2803	54	1	i	i	PRON
taxlaw-2803	54	2	d.	d.	PROPN
taxlaw-2803	54	3	at	at	ADP
taxlaw-2803	54	4	§	§	PROPN
taxlaw-2803	54	5	3.19	3.19	NUM
taxlaw-2803	54	6	.	.	PUNCT
taxlaw-2803	55	1	this	this	PRON
taxlaw-2803	55	2	assumes	assume	VERB
taxlaw-2803	55	3	adjusted	adjust	VERB
taxlaw-2803	55	4	gross	gross	ADJ
taxlaw-2803	55	5	income	income	NOUN
taxlaw-2803	55	6	below	below	ADP
taxlaw-2803	55	7	$	$	SYM
taxlaw-2803	55	8	166,800	166,800	NUM
taxlaw-2803	55	9	for	for	ADP
taxlaw-2803	55	10	a	a	DET
taxlaw-2803	55	11	single	single	ADJ
taxlaw-2803	55	12	taxpayer	taxpayer	NOUN
taxlaw-2803	55	13	;	;	PUNCT
taxlaw-2803	55	14	above	above	ADP
taxlaw-2803	55	15	that	that	DET
taxlaw-2803	55	16	amount	amount	NOUN
taxlaw-2803	55	17	,	,	PUNCT
taxlaw-2803	55	18	the	the	DET
taxlaw-2803	55	19	personal	personal	ADJ
taxlaw-2803	55	20	exemption	exemption	NOUN
taxlaw-2803	55	21	amount	amount	NOUN
taxlaw-2803	55	22	begins	begin	VERB
taxlaw-2803	55	23	to	to	PART
taxlaw-2803	55	24	phase	phase	VERB
taxlaw-2803	55	25	out	out	ADP
taxlaw-2803	55	26	,	,	PUNCT
taxlaw-2803	55	27	rev	rev	PROPN
taxlaw-2803	55	28	.	.	PROPN
taxlaw-2803	55	29	proc	proc	PROPN
taxlaw-2803	55	30	.	.	PUNCT
taxlaw-2803	56	1	2008	2008	NUM
taxlaw-2803	56	2	-	-	SYM
taxlaw-2803	56	3	66	66	NUM
taxlaw-2803	56	4	§	§	PROPN
taxlaw-2803	56	5	3.19(2	3.19(2	NUM
taxlaw-2803	56	6	)	)	PUNCT
taxlaw-2803	56	7	,	,	PUNCT
taxlaw-2803	56	8	2008	2008	NUM
taxlaw-2803	56	9	-	-	SYM
taxlaw-2803	56	10	45	45	NUM
taxlaw-2803	56	11	i.r.b	i.r.b	NOUN
taxlaw-2803	56	12	.	.	PUNCT
taxlaw-2803	56	13	1107	1107	NUM
taxlaw-2803	56	14	,	,	PUNCT
taxlaw-2803	56	15	though	though	SCONJ
taxlaw-2803	56	16	the	the	DET
taxlaw-2803	56	17	phase	phase	NOUN
taxlaw-2803	56	18	-	-	PUNCT
taxlaw-2803	56	19	out	out	NOUN
taxlaw-2803	56	20	did	do	AUX
taxlaw-2803	56	21	not	not	PART
taxlaw-2803	56	22	apply	apply	VERB
taxlaw-2803	56	23	for	for	ADP
taxlaw-2803	56	24	2010	2010	NUM
taxlaw-2803	56	25	,	,	PUNCT
taxlaw-2803	56	26	rev	rev	PROPN
taxlaw-2803	56	27	.	.	PROPN
taxlaw-2803	56	28	proc	proc	PROPN
taxlaw-2803	56	29	.	.	PUNCT
taxlaw-2803	57	1	2009	2009	NUM
taxlaw-2803	57	2	-	-	SYM
taxlaw-2803	57	3	50	50	NUM
taxlaw-2803	57	4	§	§	PROPN
taxlaw-2803	57	5	2.08	2.08	NUM
taxlaw-2803	57	6	,	,	PUNCT
taxlaw-2803	57	7	2009	2009	NUM
taxlaw-2803	57	8	-	-	SYM
taxlaw-2803	57	9	45	45	NUM
taxlaw-2803	57	10	i.r.b	i.r.b	NOUN
taxlaw-2803	57	11	.	.	PUNCT
taxlaw-2803	58	1	617	617	NUM
taxlaw-2803	58	2	.	.	PUNCT
taxlaw-2803	59	1	a	a	DET
taxlaw-2803	59	2	married	married	ADJ
taxlaw-2803	59	3	couple	couple	NOUN
taxlaw-2803	59	4	with	with	ADP
taxlaw-2803	59	5	two	two	NUM
taxlaw-2803	59	6	children	child	NOUN
taxlaw-2803	59	7	does	do	AUX
taxlaw-2803	59	8	not	not	PART
taxlaw-2803	59	9	pay	pay	VERB
taxlaw-2803	59	10	tax	tax	NOUN
taxlaw-2803	59	11	on	on	ADP
taxlaw-2803	59	12	$	$	SYM
taxlaw-2803	59	13	28,000	28,000	NUM
taxlaw-2803	59	14	of	of	ADP
taxlaw-2803	59	15	agi	agi	NOUN
taxlaw-2803	59	16	,	,	PUNCT
taxlaw-2803	59	17	$	$	SYM
taxlaw-2803	59	18	11,400	11,400	NUM
taxlaw-2803	59	19	of	of	ADP
taxlaw-2803	59	20	which	which	PRON
taxlaw-2803	59	21	is	be	AUX
taxlaw-2803	59	22	due	due	ADJ
taxlaw-2803	59	23	to	to	ADP
taxlaw-2803	59	24	the	the	DET
taxlaw-2803	59	25	standard	standard	ADJ
taxlaw-2803	59	26	deduction	deduction	NOUN
taxlaw-2803	59	27	.	.	PUNCT
taxlaw-2803	60	1	rev	rev	PROPN
taxlaw-2803	60	2	.	.	PROPN
taxlaw-2803	60	3	proc	proc	PROPN
taxlaw-2803	60	4	.	.	PUNCT
taxlaw-2803	61	1	2009	2009	NUM
taxlaw-2803	61	2	-	-	SYM
taxlaw-2803	61	3	50	50	NUM
taxlaw-2803	61	4	§	§	PROPN
taxlaw-2803	61	5	§	§	PROPN
taxlaw-2803	61	6	3.11(1	3.11(1	NUM
taxlaw-2803	61	7	)	)	PUNCT
taxlaw-2803	61	8	,	,	PUNCT
taxlaw-2803	61	9	3.19	3.19	NUM
taxlaw-2803	61	10	.	.	PUNCT
taxlaw-2803	62	1	the	the	DET
taxlaw-2803	62	2	exemption	exemption	NOUN
taxlaw-2803	62	3	phase	phase	NOUN
taxlaw-2803	62	4	-	-	PUNCT
taxlaw-2803	62	5	out	out	NOUN
taxlaw-2803	62	6	for	for	ADP
taxlaw-2803	62	7	a	a	DET
taxlaw-2803	62	8	married	married	ADJ
taxlaw-2803	62	9	couple	couple	NOUN
taxlaw-2803	62	10	is	be	AUX
taxlaw-2803	62	11	$	$	SYM
taxlaw-2803	62	12	250,200	250,200	NUM
taxlaw-2803	62	13	.	.	PUNCT
taxlaw-2803	63	1	rev	rev	PROPN
taxlaw-2803	63	2	.	.	PROPN
taxlaw-2803	63	3	proc	proc	PROPN
taxlaw-2803	63	4	.	.	PUNCT
taxlaw-2803	64	1	2008	2008	NUM
taxlaw-2803	64	2	-	-	SYM
taxlaw-2803	64	3	66	66	NUM
taxlaw-2803	64	4	§	§	PROPN
taxlaw-2803	64	5	3.19(2	3.19(2	NUM
taxlaw-2803	64	6	)	)	PUNCT
taxlaw-2803	64	7	.	.	PUNCT
taxlaw-2803	65	1	the	the	DET
taxlaw-2803	65	2	$	$	SYM
taxlaw-2803	65	3	28,000	28,000	NUM
taxlaw-2803	65	4	figure	figure	NOUN
taxlaw-2803	65	5	includes	include	VERB
taxlaw-2803	65	6	$	$	SYM
taxlaw-2803	65	7	2000	2000	NUM
taxlaw-2803	65	8	in	in	ADP
taxlaw-2803	65	9	child	child	NOUN
taxlaw-2803	65	10	tax	tax	NOUN
taxlaw-2803	65	11	credits	credit	NOUN
taxlaw-2803	65	12	.	.	PUNCT
taxlaw-2803	66	1	see	see	VERB
taxlaw-2803	66	2	i.r.c	i.r.c	NOUN
taxlaw-2803	66	3	.	.	PUNCT
taxlaw-2803	67	1	§	§	PROPN
taxlaw-2803	67	2	24(a	24(a	NUM
taxlaw-2803	67	3	)	)	PUNCT
taxlaw-2803	67	4	(	(	PUNCT
taxlaw-2803	67	5	2010	2010	NUM
taxlaw-2803	67	6	)	)	PUNCT
taxlaw-2803	67	7	.	.	PUNCT
taxlaw-2803	68	1	5	5	NUM
taxlaw-2803	68	2	tax	tax	NOUN
taxlaw-2803	68	3	policy	policy	NOUN
taxlaw-2803	68	4	center	center	NOUN
taxlaw-2803	68	5	,	,	PUNCT
taxlaw-2803	68	6	tax	tax	NOUN
taxlaw-2803	68	7	units	unit	NOUN
taxlaw-2803	68	8	with	with	ADP
taxlaw-2803	68	9	zero	zero	NUM
taxlaw-2803	68	10	or	or	CCONJ
taxlaw-2803	68	11	negative	negative	ADJ
taxlaw-2803	68	12	tax	tax	NOUN
taxlaw-2803	68	13	liability	liability	NOUN
taxlaw-2803	68	14	,	,	PUNCT
taxlaw-2803	68	15	2009	2009	NUM
taxlaw-2803	68	16	-	-	SYM
taxlaw-2803	68	17	2019	2019	NUM
taxlaw-2803	68	18	,	,	PUNCT
taxlaw-2803	68	19	available	available	ADJ
taxlaw-2803	68	20	at	at	ADP
taxlaw-2803	68	21	http://www.taxpolicycenter.org/numbers/content/pdf/t09-0202.pdf	http://www.taxpolicycenter.org/numbers/content/pdf/t09-0202.pdf	PROPN
taxlaw-2803	68	22	.	.	PROPN
taxlaw-2803	68	23	6	6	NUM
taxlaw-2803	68	24	in	in	ADP
taxlaw-2803	68	25	2007	2007	NUM
taxlaw-2803	68	26	,	,	PUNCT
taxlaw-2803	68	27	the	the	DET
taxlaw-2803	68	28	standard	standard	ADJ
taxlaw-2803	68	29	deduction	deduction	NOUN
taxlaw-2803	68	30	was	be	AUX
taxlaw-2803	68	31	claimed	claim	VERB
taxlaw-2803	68	32	on	on	ADP
taxlaw-2803	68	33	63.3	63.3	NUM
taxlaw-2803	68	34	%	%	NOUN
taxlaw-2803	68	35	of	of	ADP
taxlaw-2803	68	36	tax	tax	NOUN
taxlaw-2803	68	37	returns	return	NOUN
taxlaw-2803	68	38	.	.	PUNCT
taxlaw-2803	69	1	justin	justin	PROPN
taxlaw-2803	69	2	bryan	bryan	PROPN
taxlaw-2803	69	3	,	,	PUNCT
taxlaw-2803	69	4	internal	internal	ADJ
taxlaw-2803	69	5	revenue	revenue	NOUN
taxlaw-2803	69	6	serv	serv	X
taxlaw-2803	69	7	.	.	PUNCT
taxlaw-2803	69	8	,	,	PUNCT
taxlaw-2803	69	9	individual	individual	ADJ
taxlaw-2803	69	10	income	income	NOUN
taxlaw-2803	69	11	tax	tax	NOUN
taxlaw-2803	69	12	returns	return	NOUN
taxlaw-2803	69	13	,	,	PUNCT
taxlaw-2803	69	14	2007	2007	NUM
taxlaw-2803	69	15	,	,	PUNCT
taxlaw-2803	69	16	statistics	statistic	NOUN
taxlaw-2803	69	17	of	of	ADP
taxlaw-2803	69	18	income	income	NOUN
taxlaw-2803	69	19	bulletin	bulletin	NOUN
taxlaw-2803	69	20	,	,	PUNCT
taxlaw-2803	69	21	2009	2009	NUM
taxlaw-2803	69	22	,	,	PUNCT
taxlaw-2803	69	23	at	at	ADP
taxlaw-2803	69	24	7	7	NUM
taxlaw-2803	69	25	,	,	PUNCT
taxlaw-2803	69	26	available	available	ADJ
taxlaw-2803	69	27	at	at	ADP
taxlaw-2803	69	28	http://www.irs.gov/pub/irs-soi/09fallbulindincomeret.pdf	http://www.irs.gov/pub/irs-soi/09fallbulindincomeret.pdf	PROPN
taxlaw-2803	69	29	[	[	X
taxlaw-2803	69	30	hereinafter	hereinafter	NOUN
taxlaw-2803	69	31	2009	2009	NUM
taxlaw-2803	69	32	soi	soi	ADJ
taxlaw-2803	69	33	bulletin	bulletin	NOUN
taxlaw-2803	69	34	]	]	PUNCT
taxlaw-2803	69	35	.	.	PUNCT
taxlaw-2803	70	1	206	206	NUM
taxlaw-2803	70	2	columbia	columbia	PROPN
taxlaw-2803	70	3	journal	journal	PROPN
taxlaw-2803	70	4	of	of	ADP
taxlaw-2803	70	5	tax	tax	NOUN
taxlaw-2803	70	6	law	law	NOUN
taxlaw-2803	71	1	[	[	X
taxlaw-2803	71	2	vol.2:203	vol.2:203	ADP
taxlaw-2803	71	3	the	the	DET
taxlaw-2803	71	4	problem	problem	NOUN
taxlaw-2803	71	5	with	with	ADP
taxlaw-2803	71	6	having	have	VERB
taxlaw-2803	71	7	one	one	NUM
taxlaw-2803	71	8	provision	provision	NOUN
taxlaw-2803	71	9	play	play	VERB
taxlaw-2803	71	10	both	both	PRON
taxlaw-2803	71	11	a	a	DET
taxlaw-2803	71	12	progressivity	progressivity	NOUN
taxlaw-2803	71	13	and	and	CCONJ
taxlaw-2803	71	14	simplification	simplification	NOUN
taxlaw-2803	71	15	purpose	purpose	NOUN
taxlaw-2803	71	16	is	be	AUX
taxlaw-2803	71	17	that	that	SCONJ
taxlaw-2803	71	18	those	those	DET
taxlaw-2803	71	19	two	two	NUM
taxlaw-2803	71	20	purposes	purpose	NOUN
taxlaw-2803	71	21	are	be	AUX
taxlaw-2803	71	22	in	in	ADP
taxlaw-2803	71	23	conflict	conflict	NOUN
taxlaw-2803	71	24	.	.	PUNCT
taxlaw-2803	72	1	in	in	ADP
taxlaw-2803	72	2	particular	particular	ADJ
taxlaw-2803	72	3	,	,	PUNCT
taxlaw-2803	72	4	it	it	PRON
taxlaw-2803	72	5	is	be	AUX
taxlaw-2803	72	6	just	just	ADV
taxlaw-2803	72	7	not	not	PART
taxlaw-2803	72	8	possible	possible	ADJ
taxlaw-2803	72	9	for	for	SCONJ
taxlaw-2803	72	10	a	a	DET
taxlaw-2803	72	11	single	single	ADJ
taxlaw-2803	72	12	tax	tax	NOUN
taxlaw-2803	72	13	provision	provision	NOUN
taxlaw-2803	72	14	to	to	PART
taxlaw-2803	72	15	consistently	consistently	ADV
taxlaw-2803	72	16	play	play	VERB
taxlaw-2803	72	17	both	both	DET
taxlaw-2803	72	18	a	a	DET
taxlaw-2803	72	19	simplification	simplification	NOUN
taxlaw-2803	72	20	and	and	CCONJ
taxlaw-2803	72	21	progressivity	progressivity	NOUN
taxlaw-2803	72	22	role	role	NOUN
taxlaw-2803	72	23	at	at	ADP
taxlaw-2803	72	24	the	the	DET
taxlaw-2803	72	25	same	same	ADJ
taxlaw-2803	72	26	time	time	NOUN
taxlaw-2803	72	27	.	.	PUNCT
taxlaw-2803	73	1	if	if	SCONJ
taxlaw-2803	73	2	tax	tax	NOUN
taxlaw-2803	73	3	is	be	AUX
taxlaw-2803	73	4	a	a	DET
taxlaw-2803	73	5	product	product	NOUN
taxlaw-2803	73	6	of	of	ADP
taxlaw-2803	73	7	a	a	DET
taxlaw-2803	73	8	tax	tax	NOUN
taxlaw-2803	73	9	base	base	NOUN
taxlaw-2803	73	10	and	and	CCONJ
taxlaw-2803	73	11	a	a	DET
taxlaw-2803	73	12	tax	tax	NOUN
taxlaw-2803	73	13	rate	rate	NOUN
taxlaw-2803	73	14	,	,	PUNCT
taxlaw-2803	73	15	one	one	NUM
taxlaw-2803	73	16	provision	provision	NOUN
taxlaw-2803	73	17	can	can	AUX
taxlaw-2803	73	18	not	not	PART
taxlaw-2803	73	19	define	define	VERB
taxlaw-2803	73	20	both	both	CCONJ
taxlaw-2803	73	21	the	the	DET
taxlaw-2803	73	22	base	base	NOUN
taxlaw-2803	73	23	and	and	CCONJ
taxlaw-2803	73	24	the	the	DET
taxlaw-2803	73	25	rate	rate	NOUN
taxlaw-2803	73	26	,	,	PUNCT
taxlaw-2803	73	27	at	at	ADP
taxlaw-2803	73	28	least	least	ADJ
taxlaw-2803	73	29	not	not	PART
taxlaw-2803	73	30	well	well	ADJ
taxlaw-2803	73	31	.	.	PUNCT
taxlaw-2803	74	1	if	if	SCONJ
taxlaw-2803	74	2	the	the	DET
taxlaw-2803	74	3	standard	standard	ADJ
taxlaw-2803	74	4	deduction	deduction	NOUN
taxlaw-2803	74	5	reduces	reduce	VERB
taxlaw-2803	74	6	taxable	taxable	ADJ
taxlaw-2803	74	7	income	income	NOUN
taxlaw-2803	74	8	—	—	PUNCT
taxlaw-2803	74	9	by	by	ADP
taxlaw-2803	74	10	approximating	approximate	VERB
taxlaw-2803	74	11	the	the	DET
taxlaw-2803	74	12	itemized	itemize	VERB
taxlaw-2803	74	13	deductions	deduction	NOUN
taxlaw-2803	74	14	—	—	PUNCT
taxlaw-2803	74	15	then	then	ADV
taxlaw-2803	74	16	it	it	PRON
taxlaw-2803	74	17	is	be	AUX
taxlaw-2803	74	18	defining	define	VERB
taxlaw-2803	74	19	the	the	DET
taxlaw-2803	74	20	base	base	NOUN
taxlaw-2803	74	21	;	;	PUNCT
taxlaw-2803	74	22	but	but	CCONJ
taxlaw-2803	74	23	if	if	SCONJ
taxlaw-2803	74	24	it	it	PRON
taxlaw-2803	74	25	is	be	AUX
taxlaw-2803	74	26	stating	state	VERB
taxlaw-2803	74	27	an	an	DET
taxlaw-2803	74	28	amount	amount	NOUN
taxlaw-2803	74	29	of	of	ADP
taxlaw-2803	74	30	taxable	taxable	ADJ
taxlaw-2803	74	31	income	income	NOUN
taxlaw-2803	74	32	not	not	PART
taxlaw-2803	74	33	subject	subject	ADJ
taxlaw-2803	74	34	to	to	ADP
taxlaw-2803	74	35	tax	tax	NOUN
taxlaw-2803	74	36	—	—	PUNCT
taxlaw-2803	74	37	a	a	DET
taxlaw-2803	74	38	zba	zba	NOUN
taxlaw-2803	74	39	—	—	PUNCT
taxlaw-2803	74	40	then	then	ADV
taxlaw-2803	74	41	it	it	PRON
taxlaw-2803	74	42	is	be	AUX
taxlaw-2803	74	43	part	part	NOUN
taxlaw-2803	74	44	of	of	ADP
taxlaw-2803	74	45	the	the	DET
taxlaw-2803	74	46	rate	rate	NOUN
taxlaw-2803	74	47	structure	structure	NOUN
taxlaw-2803	74	48	.	.	PUNCT
taxlaw-2803	75	1	it	it	PRON
taxlaw-2803	75	2	can	can	AUX
taxlaw-2803	75	3	not	not	PART
taxlaw-2803	75	4	do	do	VERB
taxlaw-2803	75	5	both	both	PRON
taxlaw-2803	75	6	simultaneously	simultaneously	ADV
taxlaw-2803	75	7	without	without	ADP
taxlaw-2803	75	8	causing	cause	VERB
taxlaw-2803	75	9	taxpayers	taxpayer	NOUN
taxlaw-2803	75	10	to	to	PART
taxlaw-2803	75	11	face	face	VERB
taxlaw-2803	75	12	disparate	disparate	ADJ
taxlaw-2803	75	13	tax	tax	NOUN
taxlaw-2803	75	14	bases	basis	NOUN
taxlaw-2803	75	15	and	and	CCONJ
taxlaw-2803	75	16	effective	effective	ADJ
taxlaw-2803	75	17	rate	rate	NOUN
taxlaw-2803	75	18	structures	structure	NOUN
taxlaw-2803	75	19	.	.	PUNCT
taxlaw-2803	76	1	7	7	NUM
taxlaw-2803	76	2	analysts	analyst	NOUN
taxlaw-2803	76	3	and	and	CCONJ
taxlaw-2803	76	4	commentators	commentator	NOUN
taxlaw-2803	76	5	tend	tend	VERB
taxlaw-2803	76	6	to	to	PART
taxlaw-2803	76	7	see	see	VERB
taxlaw-2803	76	8	the	the	DET
taxlaw-2803	76	9	standard	standard	ADJ
taxlaw-2803	76	10	deduction	deduction	NOUN
taxlaw-2803	76	11	and	and	CCONJ
taxlaw-2803	76	12	personal	personal	ADJ
taxlaw-2803	76	13	exemptions	exemption	NOUN
taxlaw-2803	76	14	as	as	ADP
taxlaw-2803	76	15	primarily	primarily	ADV
taxlaw-2803	76	16	a	a	DET
taxlaw-2803	76	17	tool	tool	NOUN
taxlaw-2803	76	18	of	of	ADP
taxlaw-2803	76	19	progressivity	progressivity	NOUN
taxlaw-2803	76	20	—	—	PUNCT
taxlaw-2803	76	21	as	as	ADP
taxlaw-2803	76	22	part	part	NOUN
taxlaw-2803	76	23	of	of	ADP
taxlaw-2803	76	24	the	the	DET
taxlaw-2803	76	25	rate	rate	NOUN
taxlaw-2803	76	26	structure	structure	NOUN
taxlaw-2803	76	27	.	.	PUNCT
taxlaw-2803	77	1	8	8	NUM
taxlaw-2803	78	1	but	but	CCONJ
taxlaw-2803	78	2	in	in	ADP
taxlaw-2803	78	3	grafting	graft	VERB
taxlaw-2803	78	4	this	this	DET
taxlaw-2803	78	5	tool	tool	NOUN
taxlaw-2803	78	6	of	of	ADP
taxlaw-2803	78	7	progressivity	progressivity	NOUN
taxlaw-2803	78	8	onto	onto	ADP
taxlaw-2803	78	9	what	what	PRON
taxlaw-2803	78	10	was	be	AUX
taxlaw-2803	78	11	once	once	ADV
taxlaw-2803	78	12	a	a	DET
taxlaw-2803	78	13	pure	pure	ADJ
taxlaw-2803	78	14	simplification	simplification	NOUN
taxlaw-2803	78	15	provision	provision	NOUN
taxlaw-2803	78	16	,	,	PUNCT
taxlaw-2803	78	17	congress	congress	PROPN
taxlaw-2803	78	18	inadvertently	inadvertently	ADV
taxlaw-2803	78	19	created	create	VERB
taxlaw-2803	78	20	of	of	ADP
taxlaw-2803	78	21	a	a	DET
taxlaw-2803	78	22	provision	provision	NOUN
taxlaw-2803	78	23	of	of	ADP
taxlaw-2803	78	24	surprising	surprising	ADJ
taxlaw-2803	78	25	complexity	complexity	NOUN
taxlaw-2803	78	26	.	.	PUNCT
taxlaw-2803	79	1	indeed	indeed	ADV
taxlaw-2803	79	2	,	,	PUNCT
taxlaw-2803	79	3	it	it	PRON
taxlaw-2803	79	4	is	be	AUX
taxlaw-2803	79	5	actually	actually	ADV
taxlaw-2803	79	6	quite	quite	ADV
taxlaw-2803	79	7	difficult	difficult	ADJ
taxlaw-2803	79	8	to	to	PART
taxlaw-2803	79	9	conceptualize	conceptualize	VERB
taxlaw-2803	79	10	a	a	DET
taxlaw-2803	79	11	system	system	NOUN
taxlaw-2803	79	12	where	where	SCONJ
taxlaw-2803	79	13	a	a	DET
taxlaw-2803	79	14	single	single	ADJ
taxlaw-2803	79	15	standard	standard	ADJ
taxlaw-2803	79	16	deduction	deduction	NOUN
taxlaw-2803	79	17	provision	provision	NOUN
taxlaw-2803	79	18	plays	play	VERB
taxlaw-2803	79	19	both	both	CCONJ
taxlaw-2803	79	20	a	a	DET
taxlaw-2803	79	21	progressivity	progressivity	NOUN
taxlaw-2803	79	22	and	and	CCONJ
taxlaw-2803	79	23	a	a	DET
taxlaw-2803	79	24	simplification	simplification	NOUN
taxlaw-2803	79	25	role	role	NOUN
taxlaw-2803	79	26	.	.	PUNCT
taxlaw-2803	80	1	one	one	NUM
taxlaw-2803	80	2	way	way	NOUN
taxlaw-2803	80	3	to	to	PART
taxlaw-2803	80	4	view	view	VERB
taxlaw-2803	80	5	it	it	PRON
taxlaw-2803	80	6	is	be	AUX
taxlaw-2803	80	7	that	that	SCONJ
taxlaw-2803	80	8	the	the	DET
taxlaw-2803	80	9	standard	standard	ADJ
taxlaw-2803	80	10	deduction	deduction	NOUN
taxlaw-2803	80	11	is	be	AUX
taxlaw-2803	80	12	essentially	essentially	ADV
taxlaw-2803	80	13	a	a	DET
taxlaw-2803	80	14	zba	zba	NOUN
taxlaw-2803	80	15	that	that	PRON
taxlaw-2803	80	16	phases	phase	VERB
taxlaw-2803	80	17	out	out	ADP
taxlaw-2803	80	18	with	with	ADP
taxlaw-2803	80	19	the	the	DET
taxlaw-2803	80	20	amount	amount	NOUN
taxlaw-2803	80	21	of	of	ADP
taxlaw-2803	80	22	itemized	itemize	VERB
taxlaw-2803	80	23	deductions	deduction	NOUN
taxlaw-2803	80	24	—	—	PUNCT
taxlaw-2803	80	25	the	the	PRON
taxlaw-2803	80	26	greater	great	ADJ
taxlaw-2803	80	27	the	the	DET
taxlaw-2803	80	28	expenses	expense	NOUN
taxlaw-2803	80	29	,	,	PUNCT
taxlaw-2803	80	30	the	the	PRON
taxlaw-2803	80	31	lower	low	ADJ
taxlaw-2803	80	32	the	the	DET
taxlaw-2803	80	33	―net‖	―net‖	PROPN
taxlaw-2803	80	34	excess	excess	NOUN
taxlaw-2803	80	35	of	of	ADP
taxlaw-2803	80	36	the	the	DET
taxlaw-2803	80	37	standard	standard	ADJ
taxlaw-2803	80	38	deduction	deduction	NOUN
taxlaw-2803	80	39	over	over	ADP
taxlaw-2803	80	40	itemized	itemize	VERB
taxlaw-2803	80	41	deductions	deduction	NOUN
taxlaw-2803	80	42	.	.	PUNCT
taxlaw-2803	81	1	9	9	NUM
taxlaw-2803	81	2	another	another	DET
taxlaw-2803	81	3	view	view	NOUN
taxlaw-2803	81	4	is	be	AUX
taxlaw-2803	81	5	that	that	SCONJ
taxlaw-2803	81	6	the	the	DET
taxlaw-2803	81	7	standard	standard	ADJ
taxlaw-2803	81	8	deduction	deduction	NOUN
taxlaw-2803	81	9	is	be	AUX
taxlaw-2803	81	10	really	really	ADV
taxlaw-2803	81	11	a	a	DET
taxlaw-2803	81	12	flat	flat	ADJ
taxlaw-2803	81	13	zba	zba	NOUN
taxlaw-2803	81	14	plus	plus	CCONJ
taxlaw-2803	81	15	a	a	DET
taxlaw-2803	81	16	floor	floor	NOUN
taxlaw-2803	81	17	under	under	ADP
taxlaw-2803	81	18	itemized	itemize	VERB
taxlaw-2803	81	19	deductions	deduction	NOUN
taxlaw-2803	81	20	—	—	PUNCT
taxlaw-2803	81	21	all	all	DET
taxlaw-2803	81	22	taxpayers	taxpayer	NOUN
taxlaw-2803	81	23	benefit	benefit	VERB
taxlaw-2803	81	24	from	from	ADP
taxlaw-2803	81	25	a	a	DET
taxlaw-2803	81	26	flat	flat	ADJ
taxlaw-2803	81	27	zba	zba	NOUN
taxlaw-2803	81	28	,	,	PUNCT
taxlaw-2803	81	29	but	but	CCONJ
taxlaw-2803	81	30	no	no	DET
taxlaw-2803	81	31	itemized	itemize	VERB
taxlaw-2803	81	32	deductions	deduction	NOUN
taxlaw-2803	81	33	are	be	AUX
taxlaw-2803	81	34	allowed	allow	VERB
taxlaw-2803	81	35	below	below	ADP
taxlaw-2803	81	36	a	a	DET
taxlaw-2803	81	37	floor	floor	NOUN
taxlaw-2803	81	38	equal	equal	ADJ
taxlaw-2803	81	39	to	to	ADP
taxlaw-2803	81	40	the	the	DET
taxlaw-2803	81	41	same	same	ADJ
taxlaw-2803	81	42	amount	amount	NOUN
taxlaw-2803	81	43	as	as	ADP
taxlaw-2803	81	44	the	the	DET
taxlaw-2803	81	45	zba	zba	NOUN
taxlaw-2803	81	46	.	.	PUNCT
taxlaw-2803	82	1	although	although	SCONJ
taxlaw-2803	82	2	the	the	DET
taxlaw-2803	82	3	same	same	ADJ
taxlaw-2803	82	4	computational	computational	ADJ
taxlaw-2803	82	5	result	result	NOUN
taxlaw-2803	82	6	follows	follow	VERB
taxlaw-2803	82	7	in	in	ADP
taxlaw-2803	82	8	each	each	DET
taxlaw-2803	82	9	case	case	NOUN
taxlaw-2803	82	10	,	,	PUNCT
taxlaw-2803	82	11	these	these	DET
taxlaw-2803	82	12	views	view	NOUN
taxlaw-2803	82	13	are	be	AUX
taxlaw-2803	82	14	largely	largely	ADV
taxlaw-2803	82	15	contradictory	contradictory	ADJ
taxlaw-2803	82	16	,	,	PUNCT
taxlaw-2803	82	17	incorporate	incorporate	VERB
taxlaw-2803	82	18	different	different	ADJ
taxlaw-2803	82	19	assumptions	assumption	NOUN
taxlaw-2803	82	20	about	about	ADP
taxlaw-2803	82	21	the	the	DET
taxlaw-2803	82	22	relative	relative	ADJ
taxlaw-2803	82	23	priority	priority	NOUN
taxlaw-2803	82	24	of	of	ADP
taxlaw-2803	82	25	progressivity	progressivity	NOUN
taxlaw-2803	82	26	versus	versus	ADP
taxlaw-2803	82	27	simplicity	simplicity	NOUN
taxlaw-2803	82	28	,	,	PUNCT
taxlaw-2803	82	29	lead	lead	VERB
taxlaw-2803	82	30	to	to	ADP
taxlaw-2803	82	31	different	different	ADJ
taxlaw-2803	82	32	criticisms	criticism	NOUN
taxlaw-2803	82	33	of	of	ADP
taxlaw-2803	82	34	the	the	DET
taxlaw-2803	82	35	tax	tax	NOUN
taxlaw-2803	82	36	system	system	NOUN
taxlaw-2803	82	37	,	,	PUNCT
taxlaw-2803	82	38	and	and	CCONJ
taxlaw-2803	82	39	,	,	PUNCT
taxlaw-2803	82	40	importantly	importantly	ADV
taxlaw-2803	82	41	,	,	PUNCT
taxlaw-2803	82	42	imply	imply	VERB
taxlaw-2803	82	43	different	different	ADJ
taxlaw-2803	82	44	policy	policy	NOUN
taxlaw-2803	82	45	responses	response	NOUN
taxlaw-2803	82	46	.	.	PUNCT
taxlaw-2803	83	1	for	for	ADP
taxlaw-2803	83	2	example	example	NOUN
taxlaw-2803	83	3	,	,	PUNCT
taxlaw-2803	83	4	the	the	DET
taxlaw-2803	83	5	first	first	ADJ
taxlaw-2803	83	6	view	view	NOUN
taxlaw-2803	83	7	implies	imply	VERB
taxlaw-2803	83	8	that	that	SCONJ
taxlaw-2803	83	9	all	all	DET
taxlaw-2803	83	10	taxpayers	taxpayer	NOUN
taxlaw-2803	83	11	receive	receive	VERB
taxlaw-2803	83	12	the	the	DET
taxlaw-2803	83	13	tax	tax	NOUN
taxlaw-2803	83	14	benefit	benefit	NOUN
taxlaw-2803	83	15	of	of	ADP
taxlaw-2803	83	16	the	the	DET
taxlaw-2803	83	17	itemized	itemize	VERB
taxlaw-2803	83	18	deductions	deduction	NOUN
taxlaw-2803	83	19	on	on	ADP
taxlaw-2803	83	20	the	the	DET
taxlaw-2803	83	21	first	first	ADJ
taxlaw-2803	83	22	dollar	dollar	NOUN
taxlaw-2803	83	23	of	of	ADP
taxlaw-2803	83	24	itemizable	itemizable	ADJ
taxlaw-2803	83	25	expense	expense	NOUN
taxlaw-2803	83	26	,	,	PUNCT
taxlaw-2803	83	27	but	but	CCONJ
taxlaw-2803	83	28	that	that	SCONJ
taxlaw-2803	83	29	the	the	DET
taxlaw-2803	83	30	system	system	NOUN
taxlaw-2803	83	31	violates	violate	VERB
taxlaw-2803	83	32	horizontal	horizontal	ADJ
taxlaw-2803	83	33	equity	equity	NOUN
taxlaw-2803	83	34	10	10	NUM
taxlaw-2803	83	35	because	because	SCONJ
taxlaw-2803	83	36	taxpayers	taxpayer	NOUN
taxlaw-2803	83	37	with	with	ADP
taxlaw-2803	83	38	the	the	DET
taxlaw-2803	83	39	same	same	ADJ
taxlaw-2803	83	40	agi	agi	NOUN
taxlaw-2803	83	41	might	might	AUX
taxlaw-2803	83	42	face	face	VERB
taxlaw-2803	83	43	different	different	ADJ
taxlaw-2803	83	44	,	,	PUNCT
taxlaw-2803	83	45	and	and	CCONJ
taxlaw-2803	83	46	likely	likely	ADV
taxlaw-2803	83	47	regressive	regressive	ADJ
taxlaw-2803	83	48	,	,	PUNCT
taxlaw-2803	83	49	effective	effective	ADJ
taxlaw-2803	83	50	zbas	zbas	NOUN
taxlaw-2803	83	51	.	.	PUNCT
taxlaw-2803	84	1	the	the	DET
taxlaw-2803	84	2	second	second	ADJ
taxlaw-2803	84	3	view	view	NOUN
taxlaw-2803	84	4	implies	imply	VERB
taxlaw-2803	84	5	the	the	DET
taxlaw-2803	84	6	opposite	opposite	NOUN
taxlaw-2803	84	7	:	:	PUNCT
taxlaw-2803	84	8	that	that	SCONJ
taxlaw-2803	84	9	many	many	ADJ
taxlaw-2803	84	10	taxpayers	taxpayer	NOUN
taxlaw-2803	84	11	are	be	AUX
taxlaw-2803	84	12	not	not	PART
taxlaw-2803	84	13	receiving	receive	VERB
taxlaw-2803	84	14	a	a	DET
taxlaw-2803	84	15	tax	tax	NOUN
taxlaw-2803	84	16	benefit	benefit	NOUN
taxlaw-2803	84	17	from	from	ADP
taxlaw-2803	84	18	their	their	PRON
taxlaw-2803	84	19	itemizable	itemizable	ADJ
taxlaw-2803	84	20	expenses	expense	NOUN
taxlaw-2803	84	21	,	,	PUNCT
taxlaw-2803	84	22	but	but	CCONJ
taxlaw-2803	84	23	that	that	SCONJ
taxlaw-2803	84	24	there	there	PRON
taxlaw-2803	84	25	is	be	VERB
taxlaw-2803	84	26	no	no	DET
taxlaw-2803	84	27	harm	harm	NOUN
taxlaw-2803	84	28	to	to	ADP
taxlaw-2803	84	29	horizontal	horizontal	ADJ
taxlaw-2803	84	30	equity	equity	NOUN
taxlaw-2803	84	31	from	from	ADP
taxlaw-2803	84	32	the	the	DET
taxlaw-2803	84	33	distribution	distribution	NOUN
taxlaw-2803	84	34	of	of	ADP
taxlaw-2803	84	35	the	the	DET
taxlaw-2803	84	36	zba	zba	NOUN
taxlaw-2803	84	37	.	.	PUNCT
taxlaw-2803	85	1	thus	thus	ADV
taxlaw-2803	85	2	,	,	PUNCT
taxlaw-2803	85	3	one	one	PRON
taxlaw-2803	85	4	can	can	AUX
taxlaw-2803	85	5	essentially	essentially	ADV
taxlaw-2803	85	6	choose	choose	VERB
taxlaw-2803	85	7	whichever	whichever	DET
taxlaw-2803	85	8	view	view	NOUN
taxlaw-2803	85	9	of	of	ADP
taxlaw-2803	85	10	the	the	DET
taxlaw-2803	85	11	standard	standard	ADJ
taxlaw-2803	85	12	deduction	deduction	NOUN
taxlaw-2803	85	13	,	,	PUNCT
taxlaw-2803	85	14	and	and	CCONJ
taxlaw-2803	85	15	corresponding	corresponding	ADJ
taxlaw-2803	85	16	criticisms	criticism	NOUN
taxlaw-2803	85	17	,	,	PUNCT
taxlaw-2803	85	18	one	one	PRON
taxlaw-2803	85	19	wants	want	VERB
taxlaw-2803	85	20	.	.	PUNCT
taxlaw-2803	86	1	this	this	DET
taxlaw-2803	86	2	lack	lack	NOUN
taxlaw-2803	86	3	of	of	ADP
taxlaw-2803	86	4	a	a	DET
taxlaw-2803	86	5	shared	share	VERB
taxlaw-2803	86	6	conception	conception	NOUN
taxlaw-2803	86	7	of	of	ADP
taxlaw-2803	86	8	the	the	DET
taxlaw-2803	86	9	role	role	NOUN
taxlaw-2803	86	10	of	of	ADP
taxlaw-2803	86	11	the	the	DET
taxlaw-2803	86	12	standard	standard	ADJ
taxlaw-2803	86	13	deduction	deduction	NOUN
taxlaw-2803	86	14	makes	make	VERB
taxlaw-2803	86	15	it	it	PRON
taxlaw-2803	86	16	difficult	difficult	ADJ
taxlaw-2803	86	17	to	to	PART
taxlaw-2803	86	18	resolve	resolve	VERB
taxlaw-2803	86	19	important	important	ADJ
taxlaw-2803	86	20	tax	tax	NOUN
taxlaw-2803	86	21	policy	policy	NOUN
taxlaw-2803	86	22	questions	question	NOUN
taxlaw-2803	86	23	,	,	PUNCT
taxlaw-2803	86	24	such	such	ADJ
taxlaw-2803	86	25	as	as	ADP
taxlaw-2803	86	26	those	those	PRON
taxlaw-2803	86	27	related	relate	VERB
taxlaw-2803	86	28	to	to	ADP
taxlaw-2803	86	29	low	low	ADJ
taxlaw-2803	86	30	-	-	PUNCT
taxlaw-2803	86	31	income	income	NOUN
taxlaw-2803	86	32	tax	tax	NOUN
taxlaw-2803	86	33	relief	relief	NOUN
taxlaw-2803	86	34	or	or	CCONJ
taxlaw-2803	86	35	to	to	ADP
taxlaw-2803	86	36	the	the	DET
taxlaw-2803	86	37	itemized	itemize	VERB
taxlaw-2803	86	38	deductions	deduction	NOUN
taxlaw-2803	86	39	themselves	themselves	PRON
taxlaw-2803	86	40	.	.	PUNCT
taxlaw-2803	87	1	how	how	SCONJ
taxlaw-2803	87	2	to	to	PART
taxlaw-2803	87	3	discuss	discuss	VERB
taxlaw-2803	87	4	extending	extend	VERB
taxlaw-2803	87	5	the	the	DET
taxlaw-2803	87	6	charitable	charitable	ADJ
taxlaw-2803	87	7	contributions	contribution	NOUN
taxlaw-2803	87	8	deduction	deduction	NOUN
taxlaw-2803	87	9	to	to	ADP
taxlaw-2803	87	10	non	non	NOUN
taxlaw-2803	87	11	-	-	NOUN
taxlaw-2803	87	12	itemizers	itemizer	NOUN
taxlaw-2803	87	13	when	when	SCONJ
taxlaw-2803	87	14	it	it	PRON
taxlaw-2803	87	15	is	be	AUX
taxlaw-2803	87	16	not	not	PART
taxlaw-2803	87	17	entirely	entirely	ADV
taxlaw-2803	87	18	clear	clear	ADJ
taxlaw-2803	87	19	that	that	SCONJ
taxlaw-2803	87	20	they	they	PRON
taxlaw-2803	87	21	do	do	AUX
taxlaw-2803	87	22	not	not	PART
taxlaw-2803	87	23	already	already	ADV
taxlaw-2803	87	24	get	get	VERB
taxlaw-2803	87	25	the	the	DET
taxlaw-2803	87	26	benefit	benefit	NOUN
taxlaw-2803	87	27	of	of	ADP
taxlaw-2803	87	28	that	that	DET
taxlaw-2803	87	29	deduction	deduction	NOUN
taxlaw-2803	87	30	?	?	PUNCT
taxlaw-2803	88	1	how	how	SCONJ
taxlaw-2803	88	2	to	to	PART
taxlaw-2803	88	3	discuss	discuss	VERB
taxlaw-2803	88	4	the	the	DET
taxlaw-2803	88	5	proper	proper	ADJ
taxlaw-2803	88	6	size	size	NOUN
taxlaw-2803	88	7	of	of	ADP
taxlaw-2803	88	8	a	a	DET
taxlaw-2803	88	9	zba	zba	NOUN
taxlaw-2803	88	10	when	when	SCONJ
taxlaw-2803	88	11	we	we	PRON
taxlaw-2803	88	12	can	can	AUX
taxlaw-2803	88	13	not	not	PART
taxlaw-2803	88	14	say	say	VERB
taxlaw-2803	88	15	with	with	ADP
taxlaw-2803	88	16	precision	precision	NOUN
taxlaw-2803	88	17	what	what	PRON
taxlaw-2803	88	18	its	its	PRON
taxlaw-2803	88	19	size	size	NOUN
taxlaw-2803	88	20	actually	actually	ADV
taxlaw-2803	88	21	is	be	AUX
taxlaw-2803	88	22	?	?	PUNCT
taxlaw-2803	89	1	to	to	PART
taxlaw-2803	89	2	put	put	VERB
taxlaw-2803	89	3	this	this	PRON
taxlaw-2803	89	4	in	in	ADP
taxlaw-2803	89	5	concrete	concrete	ADJ
taxlaw-2803	89	6	terms	term	NOUN
taxlaw-2803	89	7	,	,	PUNCT
taxlaw-2803	89	8	suppose	suppose	VERB
taxlaw-2803	89	9	a	a	DET
taxlaw-2803	89	10	non	non	ADJ
taxlaw-2803	89	11	-	-	ADJ
taxlaw-2803	89	12	itemizer	itemizer	ADJ
taxlaw-2803	89	13	says	say	VERB
taxlaw-2803	89	14	,	,	PUNCT
taxlaw-2803	89	15	―i	―i	PROPN
taxlaw-2803	89	16	think	think	VERB
taxlaw-2803	89	17	it	it	PRON
taxlaw-2803	89	18	’s	’	VERB
taxlaw-2803	89	19	unfair	unfair	ADJ
taxlaw-2803	89	20	that	that	SCONJ
taxlaw-2803	89	21	i	i	PRON
taxlaw-2803	89	22	do	do	AUX
taxlaw-2803	89	23	n’t	not	PART
taxlaw-2803	89	24	get	get	VERB
taxlaw-2803	89	25	a	a	DET
taxlaw-2803	89	26	tax	tax	NOUN
taxlaw-2803	89	27	benefit	benefit	NOUN
taxlaw-2803	89	28	from	from	ADP
taxlaw-2803	89	29	my	my	PRON
taxlaw-2803	89	30	charitable	charitable	ADJ
taxlaw-2803	89	31	contributions.‖	contributions.‖	NOUN
taxlaw-2803	89	32	one	one	PRON
taxlaw-2803	89	33	might	might	AUX
taxlaw-2803	89	34	respond	respond	VERB
taxlaw-2803	89	35	,	,	PUNCT
taxlaw-2803	89	36	―but	―but	CCONJ
taxlaw-2803	89	37	you	you	PRON
taxlaw-2803	89	38	7	7	NUM
taxlaw-2803	89	39	see	see	VERB
taxlaw-2803	89	40	infra	infra	NOUN
taxlaw-2803	89	41	part	part	PROPN
taxlaw-2803	89	42	iii	iii	NOUN
taxlaw-2803	89	43	.	.	PROPN
taxlaw-2803	89	44	8	8	NUM
taxlaw-2803	89	45	see	see	VERB
taxlaw-2803	89	46	,	,	PUNCT
taxlaw-2803	89	47	e.g.	e.g.	ADV
taxlaw-2803	89	48	,	,	PUNCT
taxlaw-2803	89	49	staff	staff	NOUN
taxlaw-2803	89	50	of	of	ADP
taxlaw-2803	89	51	joint	joint	ADJ
taxlaw-2803	89	52	comm	comm	NOUN
taxlaw-2803	89	53	.	.	PUNCT
taxlaw-2803	90	1	on	on	ADP
taxlaw-2803	90	2	tax’n	tax’n	NUM
taxlaw-2803	90	3	,	,	PUNCT
taxlaw-2803	90	4	110th	110th	ADJ
taxlaw-2803	90	5	cong	cong	NOUN
taxlaw-2803	90	6	.	.	PROPN
taxlaw-2803	90	7	,	,	PUNCT
taxlaw-2803	90	8	a	a	DET
taxlaw-2803	90	9	reconsideration	reconsideration	NOUN
taxlaw-2803	90	10	of	of	ADP
taxlaw-2803	90	11	tax	tax	NOUN
taxlaw-2803	90	12	expenditure	expenditure	NOUN
taxlaw-2803	90	13	analysis	analysis	NOUN
taxlaw-2803	90	14	22	22	NUM
taxlaw-2803	90	15	(	(	PUNCT
taxlaw-2803	90	16	joint	joint	ADJ
taxlaw-2803	90	17	comm	comm	NOUN
taxlaw-2803	90	18	.	.	PUNCT
taxlaw-2803	91	1	print	print	NOUN
taxlaw-2803	91	2	2008	2008	NUM
taxlaw-2803	91	3	)	)	PUNCT
taxlaw-2803	92	1	[	[	X
taxlaw-2803	92	2	hereinafter	hereinafter	VERB
taxlaw-2803	92	3	a	a	DET
taxlaw-2803	92	4	reconsideration	reconsideration	NOUN
taxlaw-2803	92	5	of	of	ADP
taxlaw-2803	92	6	tax	tax	NOUN
taxlaw-2803	92	7	expenditure	expenditure	NOUN
taxlaw-2803	92	8	analysis	analysis	NOUN
taxlaw-2803	92	9	]	]	PUNCT
taxlaw-2803	92	10	(	(	PUNCT
taxlaw-2803	92	11	―the	―the	DET
taxlaw-2803	92	12	jct	jct	PROPN
taxlaw-2803	92	13	staff	staff	NOUN
taxlaw-2803	92	14	views	view	VERB
taxlaw-2803	92	15	the	the	DET
taxlaw-2803	92	16	personal	personal	ADJ
taxlaw-2803	92	17	exemptions	exemption	NOUN
taxlaw-2803	92	18	and	and	CCONJ
taxlaw-2803	92	19	the	the	DET
taxlaw-2803	92	20	standard	standard	ADJ
taxlaw-2803	92	21	deduction	deduction	NOUN
taxlaw-2803	92	22	as	as	ADP
taxlaw-2803	92	23	defining	define	VERB
taxlaw-2803	92	24	a	a	DET
taxlaw-2803	92	25	zero	zero	NUM
taxlaw-2803	92	26	-	-	PUNCT
taxlaw-2803	92	27	rate	rate	NOUN
taxlaw-2803	92	28	bracket	bracket	NOUN
taxlaw-2803	92	29	.	.	PUNCT
taxlaw-2803	92	30	.	.	PUNCT
taxlaw-2803	92	31	.	.	PUNCT
taxlaw-2803	93	1	.‖	.‖	NOUN
taxlaw-2803	93	2	)	)	PUNCT
taxlaw-2803	93	3	.	.	PUNCT
taxlaw-2803	94	1	9	9	NUM
taxlaw-2803	94	2	see	see	VERB
taxlaw-2803	94	3	infra	infra	NOUN
taxlaw-2803	94	4	part	part	NOUN
taxlaw-2803	94	5	iii.b.4	iii.b.4	PROPN
taxlaw-2803	94	6	.	.	PUNCT
taxlaw-2803	95	1	10	10	NUM
taxlaw-2803	95	2	horizontal	horizontal	ADJ
taxlaw-2803	95	3	equity	equity	NOUN
taxlaw-2803	95	4	captures	capture	VERB
taxlaw-2803	95	5	the	the	DET
taxlaw-2803	95	6	notion	notion	NOUN
taxlaw-2803	95	7	that	that	SCONJ
taxlaw-2803	95	8	similar	similar	ADJ
taxlaw-2803	95	9	taxpayers	taxpayer	NOUN
taxlaw-2803	95	10	should	should	AUX
taxlaw-2803	95	11	face	face	VERB
taxlaw-2803	95	12	similar	similar	ADJ
taxlaw-2803	95	13	tax	tax	NOUN
taxlaw-2803	95	14	burdens	burden	NOUN
taxlaw-2803	95	15	.	.	PUNCT
taxlaw-2803	96	1	see	see	VERB
taxlaw-2803	96	2	infra	infra	NOUN
taxlaw-2803	96	3	note	note	VERB
taxlaw-2803	96	4	183	183	NUM
taxlaw-2803	96	5	.	.	PUNCT
taxlaw-2803	97	1	2011	2011	NUM
taxlaw-2803	97	2	]	]	PUNCT
taxlaw-2803	98	1	doing	do	VERB
taxlaw-2803	98	2	too	too	ADV
taxlaw-2803	98	3	much	much	ADJ
taxlaw-2803	98	4	207	207	NUM
taxlaw-2803	98	5	do	do	AUX
taxlaw-2803	98	6	—	—	PUNCT
taxlaw-2803	98	7	you	you	PRON
taxlaw-2803	98	8	get	get	VERB
taxlaw-2803	98	9	the	the	DET
taxlaw-2803	98	10	standard	standard	ADJ
taxlaw-2803	98	11	deduction	deduction	NOUN
taxlaw-2803	98	12	instead	instead	ADV
taxlaw-2803	98	13	,	,	PUNCT
taxlaw-2803	98	14	which	which	PRON
taxlaw-2803	98	15	is	be	AUX
taxlaw-2803	98	16	an	an	DET
taxlaw-2803	98	17	even	even	ADV
taxlaw-2803	98	18	better	well	ADJ
taxlaw-2803	98	19	deal.‖	deal.‖	NOUN
taxlaw-2803	98	20	the	the	DET
taxlaw-2803	98	21	nonitemizer	nonitemizer	NOUN
taxlaw-2803	98	22	might	might	AUX
taxlaw-2803	98	23	respond	respond	VERB
taxlaw-2803	98	24	,	,	PUNCT
taxlaw-2803	98	25	―then	―then	ADV
taxlaw-2803	98	26	i	i	PRON
taxlaw-2803	98	27	think	think	VERB
taxlaw-2803	98	28	it	it	PRON
taxlaw-2803	98	29	’s	’	VERB
taxlaw-2803	98	30	unfair	unfair	ADJ
taxlaw-2803	98	31	that	that	SCONJ
taxlaw-2803	98	32	i	i	PRON
taxlaw-2803	98	33	get	get	VERB
taxlaw-2803	98	34	less	less	ADJ
taxlaw-2803	98	35	benefit	benefit	NOUN
taxlaw-2803	98	36	from	from	ADP
taxlaw-2803	98	37	the	the	DET
taxlaw-2803	98	38	standard	standard	ADJ
taxlaw-2803	98	39	deduction	deduction	NOUN
taxlaw-2803	98	40	than	than	ADP
taxlaw-2803	98	41	someone	someone	PRON
taxlaw-2803	98	42	who	who	PRON
taxlaw-2803	98	43	gives	give	VERB
taxlaw-2803	98	44	less	less	ADJ
taxlaw-2803	98	45	to	to	ADP
taxlaw-2803	98	46	charity.‖	charity.‖	VERB
taxlaw-2803	98	47	one	one	PRON
taxlaw-2803	98	48	might	might	AUX
taxlaw-2803	98	49	respond	respond	VERB
taxlaw-2803	98	50	to	to	ADP
taxlaw-2803	98	51	this	this	PRON
taxlaw-2803	98	52	,	,	PUNCT
taxlaw-2803	98	53	―no	―no	NUM
taxlaw-2803	98	54	,	,	PUNCT
taxlaw-2803	98	55	you	you	PRON
taxlaw-2803	98	56	get	get	VERB
taxlaw-2803	98	57	the	the	DET
taxlaw-2803	98	58	same	same	ADJ
taxlaw-2803	98	59	benefit	benefit	NOUN
taxlaw-2803	98	60	—	—	PUNCT
taxlaw-2803	98	61	everyone	everyone	PRON
taxlaw-2803	98	62	gets	get	VERB
taxlaw-2803	98	63	the	the	DET
taxlaw-2803	98	64	value	value	NOUN
taxlaw-2803	98	65	of	of	ADP
taxlaw-2803	98	66	the	the	DET
taxlaw-2803	98	67	standard	standard	ADJ
taxlaw-2803	98	68	deduction	deduction	NOUN
taxlaw-2803	98	69	,	,	PUNCT
taxlaw-2803	98	70	which	which	PRON
taxlaw-2803	98	71	is	be	AUX
taxlaw-2803	98	72	really	really	ADV
taxlaw-2803	98	73	a	a	DET
taxlaw-2803	98	74	zero	zero	NUM
taxlaw-2803	98	75	bracket	bracket	NOUN
taxlaw-2803	98	76	amount	amount	NOUN
taxlaw-2803	98	77	—	—	PUNCT
taxlaw-2803	98	78	it	it	PRON
taxlaw-2803	98	79	’s	’	VERB
taxlaw-2803	98	80	just	just	ADV
taxlaw-2803	98	81	that	that	SCONJ
taxlaw-2803	98	82	neither	neither	PRON
taxlaw-2803	98	83	of	of	ADP
taxlaw-2803	98	84	your	your	PRON
taxlaw-2803	98	85	expenses	expense	NOUN
taxlaw-2803	98	86	are	be	AUX
taxlaw-2803	98	87	high	high	ADJ
taxlaw-2803	98	88	enough	enough	ADV
taxlaw-2803	98	89	to	to	PART
taxlaw-2803	98	90	qualify	qualify	VERB
taxlaw-2803	98	91	for	for	ADP
taxlaw-2803	98	92	a	a	DET
taxlaw-2803	98	93	tax	tax	NOUN
taxlaw-2803	98	94	deduction	deduction	NOUN
taxlaw-2803	98	95	on	on	ADP
taxlaw-2803	98	96	top	top	NOUN
taxlaw-2803	98	97	of	of	ADP
taxlaw-2803	98	98	that.‖	that.‖	NOUN
taxlaw-2803	98	99	an	an	DET
taxlaw-2803	98	100	absurd	absurd	ADJ
taxlaw-2803	98	101	circular	circular	ADJ
taxlaw-2803	98	102	conversation	conversation	NOUN
taxlaw-2803	98	103	,	,	PUNCT
taxlaw-2803	98	104	to	to	PART
taxlaw-2803	98	105	be	be	AUX
taxlaw-2803	98	106	sure	sure	ADJ
taxlaw-2803	98	107	,	,	PUNCT
taxlaw-2803	98	108	but	but	CCONJ
taxlaw-2803	98	109	in	in	ADP
taxlaw-2803	98	110	a	a	DET
taxlaw-2803	98	111	sense	sense	NOUN
taxlaw-2803	98	112	this	this	PRON
taxlaw-2803	98	113	is	be	AUX
taxlaw-2803	98	114	where	where	SCONJ
taxlaw-2803	98	115	our	our	PRON
taxlaw-2803	98	116	public	public	ADJ
taxlaw-2803	98	117	discourse	discourse	NOUN
taxlaw-2803	98	118	regarding	regard	VERB
taxlaw-2803	98	119	the	the	DET
taxlaw-2803	98	120	standard	standard	ADJ
taxlaw-2803	98	121	deduction	deduction	NOUN
taxlaw-2803	98	122	is	be	AUX
taxlaw-2803	98	123	since	since	SCONJ
taxlaw-2803	98	124	we	we	PRON
taxlaw-2803	98	125	have	have	VERB
taxlaw-2803	98	126	no	no	DET
taxlaw-2803	98	127	way	way	NOUN
taxlaw-2803	98	128	of	of	ADP
taxlaw-2803	98	129	deciding	decide	VERB
taxlaw-2803	98	130	which	which	PRON
taxlaw-2803	98	131	of	of	ADP
taxlaw-2803	98	132	these	these	DET
taxlaw-2803	98	133	views	view	NOUN
taxlaw-2803	98	134	is	be	AUX
taxlaw-2803	98	135	proper	proper	ADJ
taxlaw-2803	98	136	.	.	PUNCT
taxlaw-2803	99	1	in	in	ADP
taxlaw-2803	99	2	addition	addition	NOUN
taxlaw-2803	99	3	to	to	ADP
taxlaw-2803	99	4	the	the	DET
taxlaw-2803	99	5	conceptual	conceptual	ADJ
taxlaw-2803	99	6	incoherence	incoherence	NOUN
taxlaw-2803	99	7	,	,	PUNCT
taxlaw-2803	99	8	the	the	DET
taxlaw-2803	99	9	current	current	ADJ
taxlaw-2803	99	10	structure	structure	NOUN
taxlaw-2803	99	11	of	of	ADP
taxlaw-2803	99	12	the	the	DET
taxlaw-2803	99	13	standard	standard	ADJ
taxlaw-2803	99	14	deduction	deduction	NOUN
taxlaw-2803	99	15	likely	likely	ADJ
taxlaw-2803	99	16	results	result	NOUN
taxlaw-2803	99	17	in	in	ADP
taxlaw-2803	99	18	a	a	DET
taxlaw-2803	99	19	suboptimal	suboptimal	ADJ
taxlaw-2803	99	20	choice	choice	NOUN
taxlaw-2803	99	21	of	of	ADP
taxlaw-2803	99	22	the	the	DET
taxlaw-2803	99	23	actual	actual	ADJ
taxlaw-2803	99	24	standard	standard	ADJ
taxlaw-2803	99	25	deduction	deduction	NOUN
taxlaw-2803	99	26	amount	amount	NOUN
taxlaw-2803	99	27	.	.	PUNCT
taxlaw-2803	100	1	for	for	ADP
taxlaw-2803	100	2	example	example	NOUN
taxlaw-2803	100	3	,	,	PUNCT
taxlaw-2803	100	4	under	under	ADP
taxlaw-2803	100	5	the	the	DET
taxlaw-2803	100	6	current	current	ADJ
taxlaw-2803	100	7	standard	standard	ADJ
taxlaw-2803	100	8	deduction	deduction	NOUN
taxlaw-2803	100	9	the	the	DET
taxlaw-2803	100	10	zba	zba	NOUN
taxlaw-2803	100	11	is	be	AUX
taxlaw-2803	100	12	the	the	DET
taxlaw-2803	100	13	same	same	ADJ
taxlaw-2803	100	14	size	size	NOUN
taxlaw-2803	100	15	as	as	ADP
taxlaw-2803	100	16	the	the	DET
taxlaw-2803	100	17	simplified	simplified	ADJ
taxlaw-2803	100	18	substitute	substitute	NOUN
taxlaw-2803	100	19	for	for	ADP
taxlaw-2803	100	20	the	the	DET
taxlaw-2803	100	21	itemized	itemize	VERB
taxlaw-2803	100	22	deductions	deduction	NOUN
taxlaw-2803	100	23	.	.	PUNCT
taxlaw-2803	101	1	but	but	CCONJ
taxlaw-2803	101	2	why	why	SCONJ
taxlaw-2803	101	3	must	must	AUX
taxlaw-2803	101	4	these	these	DET
taxlaw-2803	101	5	amounts	amount	NOUN
taxlaw-2803	101	6	be	be	AUX
taxlaw-2803	101	7	the	the	DET
taxlaw-2803	101	8	same	same	ADJ
taxlaw-2803	101	9	?	?	PUNCT
taxlaw-2803	102	1	it	it	PRON
taxlaw-2803	102	2	is	be	AUX
taxlaw-2803	102	3	almost	almost	ADV
taxlaw-2803	102	4	certain	certain	ADJ
taxlaw-2803	102	5	that	that	SCONJ
taxlaw-2803	102	6	the	the	DET
taxlaw-2803	102	7	optimal	optimal	ADJ
taxlaw-2803	102	8	amounts	amount	NOUN
taxlaw-2803	102	9	would	would	AUX
taxlaw-2803	102	10	not	not	PART
taxlaw-2803	102	11	be	be	AUX
taxlaw-2803	102	12	equal	equal	ADJ
taxlaw-2803	102	13	to	to	ADP
taxlaw-2803	102	14	each	each	DET
taxlaw-2803	102	15	other	other	ADJ
taxlaw-2803	102	16	,	,	PUNCT
taxlaw-2803	102	17	since	since	SCONJ
taxlaw-2803	102	18	they	they	PRON
taxlaw-2803	102	19	are	be	AUX
taxlaw-2803	102	20	driven	drive	VERB
taxlaw-2803	102	21	by	by	ADP
taxlaw-2803	102	22	independent	independent	ADJ
taxlaw-2803	102	23	policy	policy	NOUN
taxlaw-2803	102	24	considerations	consideration	NOUN
taxlaw-2803	102	25	.	.	PUNCT
taxlaw-2803	103	1	the	the	DET
taxlaw-2803	103	2	optimal	optimal	ADJ
taxlaw-2803	103	3	substitute	substitute	NOUN
taxlaw-2803	103	4	for	for	ADP
taxlaw-2803	103	5	the	the	DET
taxlaw-2803	103	6	itemized	itemize	VERB
taxlaw-2803	103	7	deductions	deduction	NOUN
taxlaw-2803	103	8	might	might	AUX
taxlaw-2803	103	9	only	only	ADV
taxlaw-2803	103	10	be	be	AUX
taxlaw-2803	103	11	a	a	DET
taxlaw-2803	103	12	few	few	ADJ
taxlaw-2803	103	13	thousand	thousand	NUM
taxlaw-2803	103	14	dollars	dollar	NOUN
taxlaw-2803	103	15	—	—	PUNCT
taxlaw-2803	103	16	much	much	ADV
taxlaw-2803	103	17	more	more	ADJ
taxlaw-2803	103	18	than	than	ADP
taxlaw-2803	103	19	that	that	PRON
taxlaw-2803	103	20	and	and	CCONJ
taxlaw-2803	103	21	it	it	PRON
taxlaw-2803	103	22	no	no	ADV
taxlaw-2803	103	23	longer	long	ADV
taxlaw-2803	103	24	seems	seem	VERB
taxlaw-2803	103	25	too	too	ADV
taxlaw-2803	103	26	costly	costly	ADJ
taxlaw-2803	103	27	for	for	SCONJ
taxlaw-2803	103	28	a	a	DET
taxlaw-2803	103	29	taxpayer	taxpayer	NOUN
taxlaw-2803	103	30	to	to	PART
taxlaw-2803	103	31	manage	manage	VERB
taxlaw-2803	103	32	—	—	PUNCT
taxlaw-2803	103	33	yet	yet	CCONJ
taxlaw-2803	103	34	our	our	PRON
taxlaw-2803	103	35	desire	desire	NOUN
taxlaw-2803	103	36	for	for	ADP
taxlaw-2803	103	37	progressivity	progressivity	NOUN
taxlaw-2803	103	38	pushes	push	VERB
taxlaw-2803	103	39	the	the	DET
taxlaw-2803	103	40	standard	standard	ADJ
taxlaw-2803	103	41	deduction	deduction	NOUN
taxlaw-2803	103	42	as	as	ADV
taxlaw-2803	103	43	high	high	ADJ
taxlaw-2803	103	44	as	as	ADP
taxlaw-2803	103	45	$	$	SYM
taxlaw-2803	103	46	5700	5700	NUM
taxlaw-2803	103	47	for	for	ADP
taxlaw-2803	103	48	an	an	DET
taxlaw-2803	103	49	individual	individual	NOUN
taxlaw-2803	103	50	.	.	PUNCT
taxlaw-2803	104	1	conversely	conversely	ADV
taxlaw-2803	104	2	,	,	PUNCT
taxlaw-2803	104	3	the	the	DET
taxlaw-2803	104	4	optimal	optimal	ADJ
taxlaw-2803	104	5	zba	zba	NOUN
taxlaw-2803	104	6	is	be	AUX
taxlaw-2803	104	7	likely	likely	ADV
taxlaw-2803	104	8	greater	great	ADJ
taxlaw-2803	104	9	than	than	ADP
taxlaw-2803	104	10	$	$	SYM
taxlaw-2803	104	11	5700	5700	NUM
taxlaw-2803	104	12	,	,	PUNCT
taxlaw-2803	104	13	or	or	CCONJ
taxlaw-2803	104	14	even	even	ADV
taxlaw-2803	104	15	$	$	SYM
taxlaw-2803	104	16	9350	9350	NUM
taxlaw-2803	104	17	,	,	PUNCT
taxlaw-2803	104	18	11	11	NUM
taxlaw-2803	104	19	yet	yet	ADV
taxlaw-2803	104	20	the	the	DET
taxlaw-2803	104	21	attempt	attempt	NOUN
taxlaw-2803	104	22	to	to	PART
taxlaw-2803	104	23	balance	balance	VERB
taxlaw-2803	104	24	simplicity	simplicity	NOUN
taxlaw-2803	104	25	and	and	CCONJ
taxlaw-2803	104	26	accuracy	accuracy	NOUN
taxlaw-2803	104	27	forces	force	NOUN
taxlaw-2803	104	28	the	the	DET
taxlaw-2803	104	29	amount	amount	NOUN
taxlaw-2803	104	30	down	down	ADV
taxlaw-2803	104	31	.	.	PUNCT
taxlaw-2803	105	1	by	by	ADP
taxlaw-2803	105	2	forcing	force	VERB
taxlaw-2803	105	3	ourselves	ourselves	PRON
taxlaw-2803	105	4	to	to	PART
taxlaw-2803	105	5	pick	pick	VERB
taxlaw-2803	105	6	one	one	NUM
taxlaw-2803	105	7	number	number	NOUN
taxlaw-2803	105	8	,	,	PUNCT
taxlaw-2803	105	9	we	we	PRON
taxlaw-2803	105	10	likely	likely	ADV
taxlaw-2803	105	11	miss	miss	VERB
taxlaw-2803	105	12	both	both	CCONJ
taxlaw-2803	105	13	our	our	PRON
taxlaw-2803	105	14	progressivity	progressivity	NOUN
taxlaw-2803	105	15	target	target	NOUN
taxlaw-2803	105	16	and	and	CCONJ
taxlaw-2803	105	17	our	our	PRON
taxlaw-2803	105	18	simplification	simplification	NOUN
taxlaw-2803	105	19	target	target	NOUN
taxlaw-2803	105	20	by	by	ADP
taxlaw-2803	105	21	a	a	DET
taxlaw-2803	105	22	lot	lot	NOUN
taxlaw-2803	105	23	.	.	PUNCT
taxlaw-2803	106	1	this	this	PRON
taxlaw-2803	106	2	is	be	AUX
taxlaw-2803	106	3	just	just	ADV
taxlaw-2803	106	4	one	one	NUM
taxlaw-2803	106	5	example	example	NOUN
taxlaw-2803	106	6	of	of	ADP
taxlaw-2803	106	7	the	the	DET
taxlaw-2803	106	8	ways	way	NOUN
taxlaw-2803	106	9	in	in	ADP
taxlaw-2803	106	10	which	which	PRON
taxlaw-2803	106	11	policymakers	policymaker	NOUN
taxlaw-2803	106	12	lack	lack	VERB
taxlaw-2803	106	13	the	the	DET
taxlaw-2803	106	14	flexibility	flexibility	NOUN
taxlaw-2803	106	15	to	to	PART
taxlaw-2803	106	16	make	make	VERB
taxlaw-2803	106	17	targeted	target	VERB
taxlaw-2803	106	18	policies	policy	NOUN
taxlaw-2803	106	19	due	due	ADJ
taxlaw-2803	106	20	to	to	ADP
taxlaw-2803	106	21	having	have	VERB
taxlaw-2803	106	22	only	only	ADV
taxlaw-2803	106	23	a	a	DET
taxlaw-2803	106	24	single	single	ADJ
taxlaw-2803	106	25	crude	crude	ADJ
taxlaw-2803	106	26	tool	tool	NOUN
taxlaw-2803	106	27	.	.	PUNCT
taxlaw-2803	107	1	despite	despite	SCONJ
taxlaw-2803	107	2	the	the	DET
taxlaw-2803	107	3	relative	relative	ADJ
taxlaw-2803	107	4	significance	significance	NOUN
taxlaw-2803	107	5	of	of	ADP
taxlaw-2803	107	6	the	the	DET
taxlaw-2803	107	7	standard	standard	ADJ
taxlaw-2803	107	8	deduction	deduction	NOUN
taxlaw-2803	107	9	,	,	PUNCT
taxlaw-2803	107	10	surprisingly	surprisingly	ADV
taxlaw-2803	107	11	little	little	ADJ
taxlaw-2803	107	12	has	have	AUX
taxlaw-2803	107	13	been	be	AUX
taxlaw-2803	107	14	written	write	VERB
taxlaw-2803	107	15	analyzing	analyze	VERB
taxlaw-2803	107	16	its	its	PRON
taxlaw-2803	107	17	effects	effect	NOUN
taxlaw-2803	107	18	in	in	ADP
taxlaw-2803	107	19	depth	depth	NOUN
taxlaw-2803	107	20	.	.	PUNCT
taxlaw-2803	108	1	there	there	PRON
taxlaw-2803	108	2	are	be	VERB
taxlaw-2803	108	3	vastly	vastly	ADV
taxlaw-2803	108	4	more	more	ADJ
taxlaw-2803	108	5	articles	article	NOUN
taxlaw-2803	108	6	in	in	ADP
taxlaw-2803	108	7	the	the	DET
taxlaw-2803	108	8	legal	legal	ADJ
taxlaw-2803	108	9	literature	literature	NOUN
taxlaw-2803	108	10	discussing	discuss	VERB
taxlaw-2803	108	11	the	the	DET
taxlaw-2803	108	12	merits	merit	NOUN
taxlaw-2803	108	13	and	and	CCONJ
taxlaw-2803	108	14	problems	problem	NOUN
taxlaw-2803	108	15	of	of	ADP
taxlaw-2803	108	16	the	the	DET
taxlaw-2803	108	17	itemized	itemize	VERB
taxlaw-2803	108	18	deductions	deduction	NOUN
taxlaw-2803	108	19	12	12	NUM
taxlaw-2803	108	20	—	—	PUNCT
taxlaw-2803	108	21	despite	despite	SCONJ
taxlaw-2803	108	22	the	the	DET
taxlaw-2803	108	23	fact	fact	NOUN
taxlaw-2803	108	24	that	that	SCONJ
taxlaw-2803	108	25	the	the	DET
taxlaw-2803	108	26	standard	standard	ADJ
taxlaw-2803	108	27	deduction	deduction	NOUN
taxlaw-2803	108	28	affects	affect	VERB
taxlaw-2803	108	29	nearly	nearly	ADV
taxlaw-2803	108	30	twice	twice	ADV
taxlaw-2803	108	31	as	as	ADV
taxlaw-2803	108	32	many	many	ADJ
taxlaw-2803	108	33	taxpayers	taxpayer	NOUN
taxlaw-2803	108	34	as	as	ADP
taxlaw-2803	108	35	the	the	DET
taxlaw-2803	108	36	itemized	itemize	VERB
taxlaw-2803	108	37	deductions	deduction	NOUN
taxlaw-2803	108	38	.	.	PUNCT
taxlaw-2803	109	1	13	13	NUM
taxlaw-2803	110	1	perhaps	perhaps	ADV
taxlaw-2803	110	2	this	this	PRON
taxlaw-2803	110	3	is	be	AUX
taxlaw-2803	110	4	because	because	SCONJ
taxlaw-2803	110	5	the	the	DET
taxlaw-2803	110	6	itemized	itemize	VERB
taxlaw-2803	110	7	deductions	deduction	NOUN
taxlaw-2803	110	8	raise	raise	VERB
taxlaw-2803	110	9	questions	question	NOUN
taxlaw-2803	110	10	about	about	ADP
taxlaw-2803	110	11	tax	tax	NOUN
taxlaw-2803	110	12	expenditures	expenditure	NOUN
taxlaw-2803	110	13	,	,	PUNCT
taxlaw-2803	110	14	targeted	target	VERB
taxlaw-2803	110	15	policy	policy	NOUN
taxlaw-2803	110	16	goals	goal	NOUN
taxlaw-2803	110	17	,	,	PUNCT
taxlaw-2803	110	18	and	and	CCONJ
taxlaw-2803	110	19	economic	economic	ADJ
taxlaw-2803	110	20	incentives	incentive	NOUN
taxlaw-2803	110	21	that	that	PRON
taxlaw-2803	110	22	do	do	AUX
taxlaw-2803	110	23	not	not	PART
taxlaw-2803	110	24	at	at	ADP
taxlaw-2803	110	25	first	first	ADV
taxlaw-2803	110	26	appear	appear	VERB
taxlaw-2803	110	27	to	to	PART
taxlaw-2803	110	28	be	be	AUX
taxlaw-2803	110	29	present	present	ADJ
taxlaw-2803	110	30	with	with	ADP
taxlaw-2803	110	31	the	the	DET
taxlaw-2803	110	32	standard	standard	ADJ
taxlaw-2803	110	33	deduction	deduction	NOUN
taxlaw-2803	110	34	.	.	PUNCT
taxlaw-2803	111	1	perhaps	perhaps	ADV
taxlaw-2803	111	2	it	it	PRON
taxlaw-2803	111	3	is	be	AUX
taxlaw-2803	111	4	also	also	ADV
taxlaw-2803	111	5	because	because	SCONJ
taxlaw-2803	111	6	there	there	PRON
taxlaw-2803	111	7	is	be	VERB
taxlaw-2803	111	8	some	some	DET
taxlaw-2803	111	9	general	general	ADJ
taxlaw-2803	111	10	understanding	understanding	NOUN
taxlaw-2803	111	11	that	that	DET
taxlaw-2803	111	12	simplification	simplification	NOUN
taxlaw-2803	111	13	and	and	CCONJ
taxlaw-2803	111	14	progressivity	progressivity	NOUN
taxlaw-2803	111	15	can	can	AUX
taxlaw-2803	111	16	be	be	AUX
taxlaw-2803	111	17	at	at	ADP
taxlaw-2803	111	18	odds	odd	NOUN
taxlaw-2803	111	19	,	,	PUNCT
taxlaw-2803	111	20	14	14	NUM
taxlaw-2803	111	21	in	in	ADP
taxlaw-2803	111	22	the	the	DET
taxlaw-2803	111	23	standard	standard	ADJ
taxlaw-2803	111	24	deduction	deduction	NOUN
taxlaw-2803	111	25	and	and	CCONJ
taxlaw-2803	111	26	elsewhere	elsewhere	ADV
taxlaw-2803	111	27	.	.	PUNCT
taxlaw-2803	112	1	what	what	PRON
taxlaw-2803	112	2	is	be	AUX
taxlaw-2803	112	3	lacking	lack	VERB
taxlaw-2803	112	4	,	,	PUNCT
taxlaw-2803	112	5	and	and	CCONJ
taxlaw-2803	112	6	what	what	PRON
taxlaw-2803	112	7	this	this	DET
taxlaw-2803	112	8	article	article	NOUN
taxlaw-2803	112	9	provides	provide	VERB
taxlaw-2803	112	10	,	,	PUNCT
taxlaw-2803	112	11	is	be	AUX
taxlaw-2803	112	12	a	a	DET
taxlaw-2803	112	13	full	full	ADJ
taxlaw-2803	112	14	articulation	articulation	NOUN
taxlaw-2803	112	15	of	of	ADP
taxlaw-2803	112	16	the	the	DET
taxlaw-2803	112	17	problems	problem	NOUN
taxlaw-2803	112	18	and	and	CCONJ
taxlaw-2803	112	19	their	their	PRON
taxlaw-2803	112	20	implications	implication	NOUN
taxlaw-2803	112	21	,	,	PUNCT
taxlaw-2803	112	22	and	and	CCONJ
taxlaw-2803	112	23	a	a	DET
taxlaw-2803	112	24	clear	clear	ADJ
taxlaw-2803	112	25	proposal	proposal	NOUN
taxlaw-2803	112	26	for	for	ADP
taxlaw-2803	112	27	reform	reform	NOUN
taxlaw-2803	112	28	.	.	PUNCT
taxlaw-2803	113	1	in	in	ADP
taxlaw-2803	113	2	particular	particular	ADJ
taxlaw-2803	113	3	,	,	PUNCT
taxlaw-2803	113	4	existing	exist	VERB
taxlaw-2803	113	5	commentary	commentary	NOUN
taxlaw-2803	113	6	tends	tend	VERB
taxlaw-2803	113	7	not	not	PART
taxlaw-2803	113	8	to	to	PART
taxlaw-2803	113	9	fully	fully	ADV
taxlaw-2803	113	10	address	address	VERB
taxlaw-2803	113	11	the	the	DET
taxlaw-2803	113	12	fact	fact	NOUN
taxlaw-2803	113	13	that	that	SCONJ
taxlaw-2803	113	14	the	the	DET
taxlaw-2803	113	15	standard	standard	ADJ
taxlaw-2803	113	16	deduction	deduction	NOUN
taxlaw-2803	113	17	embodies	embody	VERB
taxlaw-2803	113	18	two	two	NUM
taxlaw-2803	113	19	contradictory	contradictory	ADJ
taxlaw-2803	113	20	purposes	purpose	NOUN
taxlaw-2803	113	21	,	,	PUNCT
taxlaw-2803	113	22	that	that	SCONJ
taxlaw-2803	113	23	each	each	DET
taxlaw-2803	113	24	purpose	purpose	NOUN
taxlaw-2803	113	25	implies	imply	VERB
taxlaw-2803	113	26	a	a	DET
taxlaw-2803	113	27	particular	particular	ADJ
taxlaw-2803	113	28	set	set	NOUN
taxlaw-2803	113	29	of	of	ADP
taxlaw-2803	113	30	criticisms	criticism	NOUN
taxlaw-2803	113	31	,	,	PUNCT
taxlaw-2803	113	32	and	and	CCONJ
taxlaw-2803	113	33	that	that	SCONJ
taxlaw-2803	113	34	any	any	DET
taxlaw-2803	113	35	particular	particular	ADJ
taxlaw-2803	113	36	criticism	criticism	NOUN
taxlaw-2803	113	37	of	of	ADP
taxlaw-2803	113	38	the	the	DET
taxlaw-2803	113	39	standard	standard	ADJ
taxlaw-2803	113	40	deduction	deduction	NOUN
taxlaw-2803	113	41	necessarily	necessarily	ADV
taxlaw-2803	113	42	11	11	NUM
taxlaw-2803	113	43	the	the	DET
taxlaw-2803	113	44	2010	2010	NUM
taxlaw-2803	113	45	poverty	poverty	NOUN
taxlaw-2803	113	46	-	-	PUNCT
taxlaw-2803	113	47	level	level	NOUN
taxlaw-2803	113	48	income	income	NOUN
taxlaw-2803	113	49	was	be	AUX
taxlaw-2803	113	50	$	$	SYM
taxlaw-2803	113	51	10,830	10,830	NUM
taxlaw-2803	113	52	for	for	ADP
taxlaw-2803	113	53	a	a	DET
taxlaw-2803	113	54	single	single	ADJ
taxlaw-2803	113	55	person	person	NOUN
taxlaw-2803	113	56	and	and	CCONJ
taxlaw-2803	113	57	$	$	SYM
taxlaw-2803	113	58	22,050	22,050	NUM
taxlaw-2803	113	59	for	for	ADP
taxlaw-2803	113	60	a	a	DET
taxlaw-2803	113	61	family	family	NOUN
taxlaw-2803	113	62	of	of	ADP
taxlaw-2803	113	63	four	four	NUM
taxlaw-2803	113	64	.	.	PUNCT
taxlaw-2803	113	65	delayed	delay	VERB
taxlaw-2803	113	66	update	update	NOUN
taxlaw-2803	113	67	of	of	ADP
taxlaw-2803	113	68	the	the	DET
taxlaw-2803	113	69	hhs	hhs	PROPN
taxlaw-2803	113	70	poverty	poverty	NOUN
taxlaw-2803	113	71	guidelines	guideline	NOUN
taxlaw-2803	113	72	for	for	ADP
taxlaw-2803	113	73	the	the	DET
taxlaw-2803	113	74	remainder	remainder	NOUN
taxlaw-2803	113	75	of	of	ADP
taxlaw-2803	113	76	2010	2010	NUM
taxlaw-2803	113	77	,	,	PUNCT
taxlaw-2803	113	78	75	75	NUM
taxlaw-2803	113	79	fed	feed	VERB
taxlaw-2803	113	80	.	.	PUNCT
taxlaw-2803	114	1	reg	reg	PROPN
taxlaw-2803	114	2	.	.	PUNCT
taxlaw-2803	115	1	45628	45628	NUM
taxlaw-2803	115	2	-	-	SYM
taxlaw-2803	115	3	02	02	NUM
taxlaw-2803	115	4	(	(	PUNCT
taxlaw-2803	115	5	aug	aug	PROPN
taxlaw-2803	115	6	.	.	PROPN
taxlaw-2803	115	7	3	3	NUM
taxlaw-2803	115	8	,	,	PUNCT
taxlaw-2803	115	9	2010	2010	NUM
taxlaw-2803	115	10	)	)	PUNCT
taxlaw-2803	115	11	.	.	PUNCT
taxlaw-2803	116	1	12	12	NUM
taxlaw-2803	116	2	i	i	PRON
taxlaw-2803	116	3	know	know	VERB
taxlaw-2803	116	4	of	of	ADP
taxlaw-2803	116	5	only	only	ADV
taxlaw-2803	116	6	two	two	NUM
taxlaw-2803	116	7	articles	article	NOUN
taxlaw-2803	116	8	in	in	ADP
taxlaw-2803	116	9	the	the	DET
taxlaw-2803	116	10	legal	legal	ADJ
taxlaw-2803	116	11	literature	literature	NOUN
taxlaw-2803	116	12	that	that	PRON
taxlaw-2803	116	13	primarily	primarily	ADV
taxlaw-2803	116	14	discuss	discuss	VERB
taxlaw-2803	116	15	the	the	DET
taxlaw-2803	116	16	standard	standard	ADJ
taxlaw-2803	116	17	deduction	deduction	NOUN
taxlaw-2803	116	18	.	.	PUNCT
taxlaw-2803	117	1	louis	louis	PROPN
taxlaw-2803	117	2	kaplow	kaplow	PROPN
taxlaw-2803	117	3	,	,	PUNCT
taxlaw-2803	117	4	the	the	DET
taxlaw-2803	117	5	standard	standard	ADJ
taxlaw-2803	117	6	deduction	deduction	NOUN
taxlaw-2803	117	7	and	and	CCONJ
taxlaw-2803	117	8	floors	floor	NOUN
taxlaw-2803	117	9	in	in	ADP
taxlaw-2803	117	10	the	the	DET
taxlaw-2803	117	11	income	income	NOUN
taxlaw-2803	117	12	tax	tax	NOUN
taxlaw-2803	117	13	,	,	PUNCT
taxlaw-2803	117	14	50	50	NUM
taxlaw-2803	117	15	tax	tax	NOUN
taxlaw-2803	117	16	l.	l.	PROPN
taxlaw-2803	117	17	rev	rev	PROPN
taxlaw-2803	117	18	.	.	PROPN
taxlaw-2803	117	19	1	1	NUM
taxlaw-2803	117	20	(	(	PUNCT
taxlaw-2803	117	21	1994	1994	NUM
taxlaw-2803	117	22	)	)	PUNCT
taxlaw-2803	118	1	[	[	X
taxlaw-2803	118	2	hereinafter	hereinafter	NOUN
taxlaw-2803	118	3	kaplow	kaplow	NOUN
taxlaw-2803	118	4	,	,	PUNCT
taxlaw-2803	118	5	standard	standard	ADJ
taxlaw-2803	118	6	deduction	deduction	NOUN
taxlaw-2803	118	7	]	]	PUNCT
taxlaw-2803	118	8	;	;	PUNCT
taxlaw-2803	118	9	allan	allan	PROPN
taxlaw-2803	118	10	j.	j.	PROPN
taxlaw-2803	118	11	samansky	samansky	PROPN
taxlaw-2803	118	12	,	,	PUNCT
taxlaw-2803	118	13	nonstandard	nonstandard	ADJ
taxlaw-2803	118	14	thoughts	thought	NOUN
taxlaw-2803	118	15	about	about	ADP
taxlaw-2803	118	16	the	the	DET
taxlaw-2803	118	17	standard	standard	ADJ
taxlaw-2803	118	18	deduction	deduction	NOUN
taxlaw-2803	118	19	,	,	PUNCT
taxlaw-2803	118	20	1991	1991	NUM
taxlaw-2803	118	21	utah	utah	PROPN
taxlaw-2803	118	22	l.	l.	PROPN
taxlaw-2803	118	23	rev	rev	PROPN
taxlaw-2803	118	24	.	.	PROPN
taxlaw-2803	118	25	531	531	NUM
taxlaw-2803	118	26	.	.	PUNCT
taxlaw-2803	118	27	samansky	samansky	PROPN
taxlaw-2803	118	28	’s	’s	PART
taxlaw-2803	118	29	article	article	NOUN
taxlaw-2803	118	30	is	be	AUX
taxlaw-2803	118	31	the	the	DET
taxlaw-2803	118	32	only	only	ADJ
taxlaw-2803	118	33	one	one	NUM
taxlaw-2803	118	34	i	i	PRON
taxlaw-2803	118	35	know	know	VERB
taxlaw-2803	118	36	that	that	SCONJ
taxlaw-2803	118	37	directly	directly	ADV
taxlaw-2803	118	38	challenges	challenge	VERB
taxlaw-2803	118	39	the	the	DET
taxlaw-2803	118	40	structure	structure	NOUN
taxlaw-2803	118	41	of	of	ADP
taxlaw-2803	118	42	the	the	DET
taxlaw-2803	118	43	standard	standard	ADJ
taxlaw-2803	118	44	deduction	deduction	NOUN
taxlaw-2803	118	45	.	.	PUNCT
taxlaw-2803	119	1	others	other	NOUN
taxlaw-2803	119	2	include	include	VERB
taxlaw-2803	119	3	some	some	PRON
taxlaw-2803	119	4	of	of	ADP
taxlaw-2803	119	5	the	the	DET
taxlaw-2803	119	6	criticisms	criticism	NOUN
taxlaw-2803	119	7	of	of	ADP
taxlaw-2803	119	8	the	the	DET
taxlaw-2803	119	9	standard	standard	ADJ
taxlaw-2803	119	10	deduction	deduction	NOUN
taxlaw-2803	119	11	that	that	PRON
taxlaw-2803	119	12	i	i	PRON
taxlaw-2803	119	13	discuss	discuss	VERB
taxlaw-2803	119	14	here	here	ADV
taxlaw-2803	119	15	.	.	PUNCT
taxlaw-2803	120	1	see	see	VERB
taxlaw-2803	120	2	,	,	PUNCT
taxlaw-2803	120	3	e.g.	e.g.	ADV
taxlaw-2803	120	4	,	,	PUNCT
taxlaw-2803	120	5	glenn	glenn	PROPN
taxlaw-2803	120	6	e.	e.	PROPN
taxlaw-2803	120	7	coven	coven	PROPN
taxlaw-2803	120	8	,	,	PUNCT
taxlaw-2803	120	9	the	the	DET
taxlaw-2803	120	10	decline	decline	NOUN
taxlaw-2803	120	11	and	and	CCONJ
taxlaw-2803	120	12	fall	fall	VERB
taxlaw-2803	120	13	of	of	ADP
taxlaw-2803	120	14	taxable	taxable	ADJ
taxlaw-2803	120	15	income	income	NOUN
taxlaw-2803	120	16	,	,	PUNCT
taxlaw-2803	120	17	79	79	NUM
taxlaw-2803	120	18	mich	mich	X
taxlaw-2803	120	19	.	.	PUNCT
taxlaw-2803	121	1	l.	l.	PROPN
taxlaw-2803	121	2	rev	rev	PROPN
taxlaw-2803	121	3	.	.	PROPN
taxlaw-2803	121	4	1525	1525	NUM
taxlaw-2803	121	5	,	,	PUNCT
taxlaw-2803	121	6	1556	1556	NUM
taxlaw-2803	121	7	-	-	SYM
taxlaw-2803	121	8	64	64	NUM
taxlaw-2803	121	9	(	(	PUNCT
taxlaw-2803	121	10	1981	1981	NUM
taxlaw-2803	121	11	)	)	PUNCT
taxlaw-2803	121	12	;	;	PUNCT
taxlaw-2803	121	13	alan	alan	PROPN
taxlaw-2803	121	14	l.	l.	PROPN
taxlaw-2803	121	15	feld	feld	PROPN
taxlaw-2803	121	16	,	,	PUNCT
taxlaw-2803	121	17	fairness	fairness	NOUN
taxlaw-2803	121	18	in	in	ADP
taxlaw-2803	121	19	rate	rate	NOUN
taxlaw-2803	121	20	cuts	cut	NOUN
taxlaw-2803	121	21	in	in	ADP
taxlaw-2803	121	22	the	the	DET
taxlaw-2803	121	23	individual	individual	ADJ
taxlaw-2803	121	24	income	income	NOUN
taxlaw-2803	121	25	tax	tax	NOUN
taxlaw-2803	121	26	,	,	PUNCT
taxlaw-2803	121	27	69	69	NUM
taxlaw-2803	121	28	cornell	cornell	PROPN
taxlaw-2803	121	29	l.	l.	PROPN
taxlaw-2803	121	30	rev	rev	PROPN
taxlaw-2803	121	31	.	.	PROPN
taxlaw-2803	121	32	429	429	NUM
taxlaw-2803	121	33	,	,	PUNCT
taxlaw-2803	121	34	441	441	NUM
taxlaw-2803	121	35	(	(	PUNCT
taxlaw-2803	121	36	1983	1983	NUM
taxlaw-2803	121	37	)	)	PUNCT
taxlaw-2803	121	38	;	;	PUNCT
taxlaw-2803	121	39	theodore	theodore	PROPN
taxlaw-2803	121	40	p.	p.	PROPN
taxlaw-2803	121	41	seto	seto	PROPN
taxlaw-2803	121	42	&	&	CCONJ
taxlaw-2803	121	43	sande	sande	PROPN
taxlaw-2803	121	44	l.	l.	PROPN
taxlaw-2803	121	45	buhai	buhai	PROPN
taxlaw-2803	121	46	,	,	PUNCT
taxlaw-2803	121	47	tax	tax	NOUN
taxlaw-2803	121	48	and	and	CCONJ
taxlaw-2803	121	49	disability	disability	NOUN
taxlaw-2803	121	50	:	:	PUNCT
taxlaw-2803	121	51	ability	ability	NOUN
taxlaw-2803	121	52	to	to	PART
taxlaw-2803	121	53	pay	pay	VERB
taxlaw-2803	121	54	and	and	CCONJ
taxlaw-2803	121	55	the	the	DET
taxlaw-2803	121	56	taxation	taxation	NOUN
taxlaw-2803	121	57	of	of	ADP
taxlaw-2803	121	58	difference	difference	NOUN
taxlaw-2803	121	59	,	,	PUNCT
taxlaw-2803	121	60	154	154	NUM
taxlaw-2803	121	61	u.	u.	PROPN
taxlaw-2803	121	62	pa	pa	PROPN
taxlaw-2803	121	63	.	.	PROPN
taxlaw-2803	121	64	l.	l.	PROPN
taxlaw-2803	121	65	rev	rev	PROPN
taxlaw-2803	121	66	.	.	PROPN
taxlaw-2803	121	67	1053	1053	NUM
taxlaw-2803	121	68	,	,	PUNCT
taxlaw-2803	121	69	1088	1088	NUM
taxlaw-2803	121	70	-	-	SYM
taxlaw-2803	121	71	93	93	NUM
taxlaw-2803	121	72	(	(	PUNCT
taxlaw-2803	121	73	2006	2006	NUM
taxlaw-2803	121	74	)	)	PUNCT
taxlaw-2803	121	75	;	;	PUNCT
taxlaw-2803	121	76	see	see	VERB
taxlaw-2803	121	77	also	also	ADV
taxlaw-2803	121	78	kaplow	kaplow	NOUN
taxlaw-2803	121	79	,	,	PUNCT
taxlaw-2803	121	80	standard	standard	ADJ
taxlaw-2803	121	81	deduction	deduction	NOUN
taxlaw-2803	121	82	,	,	PUNCT
taxlaw-2803	121	83	supra	supra	NOUN
taxlaw-2803	121	84	,	,	PUNCT
taxlaw-2803	121	85	at	at	ADP
taxlaw-2803	121	86	3	3	NUM
taxlaw-2803	121	87	&	&	CCONJ
taxlaw-2803	121	88	n.10	n.10	ADP
taxlaw-2803	121	89	(	(	PUNCT
taxlaw-2803	121	90	noting	note	VERB
taxlaw-2803	121	91	a	a	DET
taxlaw-2803	121	92	similar	similar	ADJ
taxlaw-2803	121	93	lack	lack	NOUN
taxlaw-2803	121	94	of	of	ADP
taxlaw-2803	121	95	literature	literature	NOUN
taxlaw-2803	121	96	)	)	PUNCT
taxlaw-2803	121	97	.	.	PUNCT
taxlaw-2803	122	1	13	13	NUM
taxlaw-2803	122	2	see	see	VERB
taxlaw-2803	122	3	2009	2009	NUM
taxlaw-2803	122	4	soi	soi	ADJ
taxlaw-2803	122	5	bulletin	bulletin	NOUN
taxlaw-2803	122	6	,	,	PUNCT
taxlaw-2803	122	7	supra	supra	PROPN
taxlaw-2803	122	8	note	note	NOUN
taxlaw-2803	122	9	6	6	NUM
taxlaw-2803	122	10	,	,	PUNCT
taxlaw-2803	122	11	at	at	ADP
taxlaw-2803	122	12	7	7	NUM
taxlaw-2803	122	13	.	.	SYM
taxlaw-2803	122	14	14	14	NUM
taxlaw-2803	122	15	see	see	VERB
taxlaw-2803	122	16	infra	infra	NOUN
taxlaw-2803	122	17	part	part	NOUN
taxlaw-2803	122	18	iv.1	iv.1	VERB
taxlaw-2803	122	19	.	.	PUNCT
taxlaw-2803	123	1	208	208	NUM
taxlaw-2803	123	2	columbia	columbia	PROPN
taxlaw-2803	123	3	journal	journal	PROPN
taxlaw-2803	123	4	of	of	ADP
taxlaw-2803	123	5	tax	tax	NOUN
taxlaw-2803	123	6	law	law	NOUN
taxlaw-2803	123	7	[	[	X
taxlaw-2803	123	8	vol.2:203	vol.2:203	PROPN
taxlaw-2803	123	9	implies	imply	VERB
taxlaw-2803	123	10	a	a	DET
taxlaw-2803	123	11	particular	particular	ADJ
taxlaw-2803	123	12	view	view	NOUN
taxlaw-2803	123	13	of	of	ADP
taxlaw-2803	123	14	the	the	DET
taxlaw-2803	123	15	standard	standard	ADJ
taxlaw-2803	123	16	deduction	deduction	NOUN
taxlaw-2803	123	17	’s	’s	PART
taxlaw-2803	123	18	primary	primary	ADJ
taxlaw-2803	123	19	role	role	NOUN
taxlaw-2803	123	20	.	.	PUNCT
taxlaw-2803	124	1	15	15	NUM
taxlaw-2803	125	1	it	it	PRON
taxlaw-2803	125	2	is	be	AUX
taxlaw-2803	125	3	this	this	DET
taxlaw-2803	125	4	conceptual	conceptual	ADJ
taxlaw-2803	125	5	problem	problem	NOUN
taxlaw-2803	125	6	that	that	PRON
taxlaw-2803	125	7	is	be	AUX
taxlaw-2803	125	8	at	at	ADP
taxlaw-2803	125	9	the	the	DET
taxlaw-2803	125	10	core	core	NOUN
taxlaw-2803	125	11	of	of	ADP
taxlaw-2803	125	12	this	this	DET
taxlaw-2803	125	13	article	article	NOUN
taxlaw-2803	125	14	’s	’s	PART
taxlaw-2803	125	15	criticism	criticism	NOUN
taxlaw-2803	125	16	of	of	ADP
taxlaw-2803	125	17	the	the	DET
taxlaw-2803	125	18	standard	standard	ADJ
taxlaw-2803	125	19	deduction	deduction	NOUN
taxlaw-2803	125	20	.	.	PUNCT
taxlaw-2803	126	1	this	this	DET
taxlaw-2803	126	2	article	article	NOUN
taxlaw-2803	126	3	further	far	ADV
taxlaw-2803	126	4	proposes	propose	VERB
taxlaw-2803	126	5	to	to	PART
taxlaw-2803	126	6	solve	solve	VERB
taxlaw-2803	126	7	that	that	DET
taxlaw-2803	126	8	problem	problem	NOUN
taxlaw-2803	126	9	by	by	ADP
taxlaw-2803	126	10	separating	separate	VERB
taxlaw-2803	126	11	the	the	DET
taxlaw-2803	126	12	progressivity	progressivity	NOUN
taxlaw-2803	126	13	and	and	CCONJ
taxlaw-2803	126	14	simplification	simplification	NOUN
taxlaw-2803	126	15	purposes	purpose	NOUN
taxlaw-2803	126	16	of	of	ADP
taxlaw-2803	126	17	the	the	DET
taxlaw-2803	126	18	standard	standard	ADJ
taxlaw-2803	126	19	deduction	deduction	NOUN
taxlaw-2803	126	20	.	.	PUNCT
taxlaw-2803	127	1	first	first	ADV
taxlaw-2803	127	2	,	,	PUNCT
taxlaw-2803	127	3	congress	congress	PROPN
taxlaw-2803	127	4	should	should	AUX
taxlaw-2803	127	5	implement	implement	VERB
taxlaw-2803	127	6	a	a	DET
taxlaw-2803	127	7	true	true	ADJ
taxlaw-2803	127	8	,	,	PUNCT
taxlaw-2803	127	9	independent	independent	ADJ
taxlaw-2803	127	10	zba	zba	NOUN
taxlaw-2803	127	11	(	(	PUNCT
taxlaw-2803	127	12	whether	whether	SCONJ
taxlaw-2803	127	13	in	in	ADP
taxlaw-2803	127	14	the	the	DET
taxlaw-2803	127	15	form	form	NOUN
taxlaw-2803	127	16	of	of	ADP
taxlaw-2803	127	17	an	an	DET
taxlaw-2803	127	18	actual	actual	ADJ
taxlaw-2803	127	19	zero	zero	NUM
taxlaw-2803	127	20	-	-	PUNCT
taxlaw-2803	127	21	percent	percent	NOUN
taxlaw-2803	127	22	tax	tax	NOUN
taxlaw-2803	127	23	bracket	bracket	NOUN
taxlaw-2803	127	24	or	or	CCONJ
taxlaw-2803	127	25	a	a	DET
taxlaw-2803	127	26	larger	large	ADJ
taxlaw-2803	127	27	personal	personal	ADJ
taxlaw-2803	127	28	exemption	exemption	NOUN
taxlaw-2803	127	29	16	16	NUM
taxlaw-2803	127	30	)	)	PUNCT
taxlaw-2803	127	31	and	and	CCONJ
taxlaw-2803	127	32	replace	replace	VERB
taxlaw-2803	127	33	the	the	DET
taxlaw-2803	127	34	standard	standard	ADJ
taxlaw-2803	127	35	deduction	deduction	NOUN
taxlaw-2803	127	36	with	with	ADP
taxlaw-2803	127	37	an	an	DET
taxlaw-2803	127	38	explicit	explicit	ADJ
taxlaw-2803	127	39	floor	floor	NOUN
taxlaw-2803	127	40	under	under	ADP
taxlaw-2803	127	41	the	the	DET
taxlaw-2803	127	42	itemized	itemize	VERB
taxlaw-2803	127	43	deductions	deduction	NOUN
taxlaw-2803	127	44	.	.	PUNCT
taxlaw-2803	128	1	this	this	PRON
taxlaw-2803	128	2	would	would	AUX
taxlaw-2803	128	3	effectively	effectively	ADV
taxlaw-2803	128	4	divorce	divorce	VERB
taxlaw-2803	128	5	the	the	DET
taxlaw-2803	128	6	progressivity	progressivity	NOUN
taxlaw-2803	128	7	and	and	CCONJ
taxlaw-2803	128	8	simplification	simplification	NOUN
taxlaw-2803	128	9	roles	role	NOUN
taxlaw-2803	128	10	now	now	ADV
taxlaw-2803	128	11	combined	combine	VERB
taxlaw-2803	128	12	in	in	ADP
taxlaw-2803	128	13	a	a	DET
taxlaw-2803	128	14	single	single	ADJ
taxlaw-2803	128	15	provision	provision	NOUN
taxlaw-2803	128	16	,	,	PUNCT
taxlaw-2803	128	17	without	without	ADP
taxlaw-2803	128	18	affecting	affect	VERB
taxlaw-2803	128	19	tax	tax	NOUN
taxlaw-2803	128	20	revenue	revenue	NOUN
taxlaw-2803	128	21	or	or	CCONJ
taxlaw-2803	128	22	overall	overall	ADJ
taxlaw-2803	128	23	distribution	distribution	NOUN
taxlaw-2803	128	24	of	of	ADP
taxlaw-2803	128	25	tax	tax	NOUN
taxlaw-2803	128	26	burdens	burden	NOUN
taxlaw-2803	128	27	.	.	PUNCT
taxlaw-2803	129	1	17	17	NUM
taxlaw-2803	129	2	it	it	PRON
taxlaw-2803	129	3	would	would	AUX
taxlaw-2803	129	4	positively	positively	ADV
taxlaw-2803	129	5	affect	affect	VERB
taxlaw-2803	129	6	horizontal	horizontal	ADJ
taxlaw-2803	129	7	equity	equity	NOUN
taxlaw-2803	129	8	by	by	ADP
taxlaw-2803	129	9	making	make	VERB
taxlaw-2803	129	10	the	the	DET
taxlaw-2803	129	11	determination	determination	NOUN
taxlaw-2803	129	12	of	of	ADP
taxlaw-2803	129	13	the	the	DET
taxlaw-2803	129	14	proper	proper	ADJ
taxlaw-2803	129	15	amount	amount	NOUN
taxlaw-2803	129	16	of	of	ADP
taxlaw-2803	129	17	tax	tax	NOUN
taxlaw-2803	129	18	-	-	PUNCT
taxlaw-2803	129	19	free	free	ADJ
taxlaw-2803	129	20	income	income	NOUN
taxlaw-2803	129	21	independent	independent	ADJ
taxlaw-2803	129	22	of	of	ADP
taxlaw-2803	129	23	the	the	DET
taxlaw-2803	129	24	amount	amount	NOUN
taxlaw-2803	129	25	of	of	ADP
taxlaw-2803	129	26	itemizable	itemizable	ADJ
taxlaw-2803	129	27	expenses	expense	NOUN
taxlaw-2803	129	28	.	.	PUNCT
taxlaw-2803	130	1	furthermore	furthermore	ADV
taxlaw-2803	130	2	,	,	PUNCT
taxlaw-2803	130	3	it	it	PRON
taxlaw-2803	130	4	would	would	AUX
taxlaw-2803	130	5	allow	allow	VERB
taxlaw-2803	130	6	policymakers	policymaker	NOUN
taxlaw-2803	130	7	greater	great	ADJ
taxlaw-2803	130	8	flexibility	flexibility	NOUN
taxlaw-2803	130	9	in	in	ADP
taxlaw-2803	130	10	targeting	target	VERB
taxlaw-2803	130	11	low	low	ADJ
taxlaw-2803	130	12	-	-	PUNCT
taxlaw-2803	130	13	income	income	NOUN
taxlaw-2803	130	14	tax	tax	NOUN
taxlaw-2803	130	15	relief	relief	NOUN
taxlaw-2803	130	16	,	,	PUNCT
taxlaw-2803	130	17	since	since	SCONJ
taxlaw-2803	130	18	they	they	PRON
taxlaw-2803	130	19	could	could	AUX
taxlaw-2803	130	20	adjust	adjust	VERB
taxlaw-2803	130	21	the	the	DET
taxlaw-2803	130	22	zba	zba	NOUN
taxlaw-2803	130	23	without	without	ADP
taxlaw-2803	130	24	affecting	affect	VERB
taxlaw-2803	130	25	tax	tax	NOUN
taxlaw-2803	130	26	deductions	deduction	NOUN
taxlaw-2803	130	27	.	.	PUNCT
taxlaw-2803	131	1	18	18	NUM
taxlaw-2803	131	2	in	in	ADP
taxlaw-2803	131	3	addition	addition	NOUN
taxlaw-2803	131	4	,	,	PUNCT
taxlaw-2803	131	5	rather	rather	ADV
taxlaw-2803	131	6	than	than	ADP
taxlaw-2803	131	7	a	a	DET
taxlaw-2803	131	8	single	single	ADJ
taxlaw-2803	131	9	floor	floor	NOUN
taxlaw-2803	131	10	under	under	ADP
taxlaw-2803	131	11	the	the	DET
taxlaw-2803	131	12	itemized	itemize	VERB
taxlaw-2803	131	13	deductions	deduction	NOUN
taxlaw-2803	131	14	,	,	PUNCT
taxlaw-2803	131	15	the	the	DET
taxlaw-2803	131	16	floor	floor	NOUN
taxlaw-2803	131	17	itself	itself	PRON
taxlaw-2803	131	18	should	should	AUX
taxlaw-2803	131	19	be	be	AUX
taxlaw-2803	131	20	disaggregated	disaggregate	VERB
taxlaw-2803	131	21	into	into	ADP
taxlaw-2803	131	22	multiple	multiple	ADJ
taxlaw-2803	131	23	,	,	PUNCT
taxlaw-2803	131	24	independent	independent	ADJ
taxlaw-2803	131	25	floors	floor	NOUN
taxlaw-2803	131	26	under	under	ADP
taxlaw-2803	131	27	each	each	DET
taxlaw-2803	131	28	itemized	itemize	VERB
taxlaw-2803	131	29	deduction	deduction	NOUN
taxlaw-2803	131	30	.	.	PUNCT
taxlaw-2803	132	1	this	this	PRON
taxlaw-2803	132	2	would	would	AUX
taxlaw-2803	132	3	separate	separate	VERB
taxlaw-2803	132	4	the	the	DET
taxlaw-2803	132	5	determination	determination	NOUN
taxlaw-2803	132	6	of	of	ADP
taxlaw-2803	132	7	the	the	DET
taxlaw-2803	132	8	proper	proper	ADJ
taxlaw-2803	132	9	deduction	deduction	NOUN
taxlaw-2803	132	10	amount	amount	NOUN
taxlaw-2803	132	11	for	for	ADP
taxlaw-2803	132	12	a	a	DET
taxlaw-2803	132	13	given	give	VERB
taxlaw-2803	132	14	itemizable	itemizable	ADJ
taxlaw-2803	132	15	expense	expense	NOUN
taxlaw-2803	132	16	from	from	ADP
taxlaw-2803	132	17	the	the	DET
taxlaw-2803	132	18	amounts	amount	NOUN
taxlaw-2803	132	19	of	of	ADP
taxlaw-2803	132	20	any	any	DET
taxlaw-2803	132	21	other	other	ADJ
taxlaw-2803	132	22	itemizable	itemizable	ADJ
taxlaw-2803	132	23	expenses	expense	NOUN
taxlaw-2803	132	24	.	.	PUNCT
taxlaw-2803	133	1	it	it	PRON
taxlaw-2803	133	2	would	would	AUX
taxlaw-2803	133	3	thus	thus	ADV
taxlaw-2803	133	4	positively	positively	ADV
taxlaw-2803	133	5	affect	affect	VERB
taxlaw-2803	133	6	horizontal	horizontal	ADJ
taxlaw-2803	133	7	equity	equity	NOUN
taxlaw-2803	133	8	by	by	ADP
taxlaw-2803	133	9	treating	treat	VERB
taxlaw-2803	133	10	all	all	DET
taxlaw-2803	133	11	taxpayers	taxpayer	NOUN
taxlaw-2803	133	12	the	the	DET
taxlaw-2803	133	13	same	same	ADJ
taxlaw-2803	133	14	with	with	ADP
taxlaw-2803	133	15	respect	respect	NOUN
taxlaw-2803	133	16	to	to	ADP
taxlaw-2803	133	17	a	a	DET
taxlaw-2803	133	18	given	give	VERB
taxlaw-2803	133	19	category	category	NOUN
taxlaw-2803	133	20	of	of	ADP
taxlaw-2803	133	21	itemizable	itemizable	ADJ
taxlaw-2803	133	22	expense	expense	NOUN
taxlaw-2803	133	23	.	.	PUNCT
taxlaw-2803	134	1	this	this	DET
taxlaw-2803	134	2	article	article	NOUN
taxlaw-2803	134	3	further	far	ADV
taxlaw-2803	134	4	argues	argue	VERB
taxlaw-2803	134	5	that	that	SCONJ
taxlaw-2803	134	6	deduction	deduction	NOUN
taxlaw-2803	134	7	floors	floor	NOUN
taxlaw-2803	134	8	have	have	VERB
taxlaw-2803	134	9	particular	particular	ADJ
taxlaw-2803	134	10	,	,	PUNCT
taxlaw-2803	134	11	and	and	CCONJ
taxlaw-2803	134	12	underused	underused	ADJ
taxlaw-2803	134	13	,	,	PUNCT
taxlaw-2803	134	14	tax	tax	NOUN
taxlaw-2803	134	15	policy	policy	NOUN
taxlaw-2803	134	16	benefits	benefit	NOUN
taxlaw-2803	134	17	,	,	PUNCT
taxlaw-2803	134	18	since	since	SCONJ
taxlaw-2803	134	19	they	they	PRON
taxlaw-2803	134	20	can	can	AUX
taxlaw-2803	134	21	allow	allow	VERB
taxlaw-2803	134	22	policymakers	policymaker	NOUN
taxlaw-2803	134	23	to	to	PART
taxlaw-2803	134	24	more	more	ADV
taxlaw-2803	134	25	effectively	effectively	ADV
taxlaw-2803	134	26	manage	manage	VERB
taxlaw-2803	134	27	deductions	deduction	NOUN
taxlaw-2803	134	28	by	by	ADP
taxlaw-2803	134	29	adjusting	adjust	VERB
taxlaw-2803	134	30	floors	floor	NOUN
taxlaw-2803	134	31	to	to	PART
taxlaw-2803	134	32	optimize	optimize	VERB
taxlaw-2803	134	33	trade	trade	NOUN
taxlaw-2803	134	34	-	-	PUNCT
taxlaw-2803	134	35	offs	off	NOUN
taxlaw-2803	134	36	between	between	ADP
taxlaw-2803	134	37	simplicity	simplicity	NOUN
taxlaw-2803	134	38	,	,	PUNCT
taxlaw-2803	134	39	revenue	revenue	NOUN
taxlaw-2803	134	40	,	,	PUNCT
taxlaw-2803	134	41	incentives	incentive	NOUN
taxlaw-2803	134	42	,	,	PUNCT
taxlaw-2803	134	43	and	and	CCONJ
taxlaw-2803	134	44	equity	equity	NOUN
taxlaw-2803	134	45	for	for	ADP
taxlaw-2803	134	46	each	each	DET
taxlaw-2803	134	47	given	give	VERB
taxlaw-2803	134	48	deduction	deduction	NOUN
taxlaw-2803	134	49	.	.	PUNCT
taxlaw-2803	135	1	while	while	SCONJ
taxlaw-2803	135	2	disaggregating	disaggregate	VERB
taxlaw-2803	135	3	the	the	DET
taxlaw-2803	135	4	floors	floor	NOUN
taxlaw-2803	135	5	would	would	AUX
taxlaw-2803	135	6	introduce	introduce	VERB
taxlaw-2803	135	7	some	some	DET
taxlaw-2803	135	8	new	new	ADJ
taxlaw-2803	135	9	complexity	complexity	NOUN
taxlaw-2803	135	10	in	in	ADP
taxlaw-2803	135	11	return	return	NOUN
taxlaw-2803	135	12	-	-	PUNCT
taxlaw-2803	135	13	preparation	preparation	NOUN
taxlaw-2803	135	14	,	,	PUNCT
taxlaw-2803	135	15	that	that	DET
taxlaw-2803	135	16	complexity	complexity	NOUN
taxlaw-2803	135	17	is	be	AUX
taxlaw-2803	135	18	more	more	ADV
taxlaw-2803	135	19	than	than	ADP
taxlaw-2803	135	20	balanced	balance	VERB
taxlaw-2803	135	21	by	by	ADP
taxlaw-2803	135	22	the	the	DET
taxlaw-2803	135	23	benefits	benefit	NOUN
taxlaw-2803	135	24	,	,	PUNCT
taxlaw-2803	135	25	given	give	VERB
taxlaw-2803	135	26	that	that	SCONJ
taxlaw-2803	135	27	the	the	DET
taxlaw-2803	135	28	floors	floor	NOUN
taxlaw-2803	135	29	would	would	AUX
taxlaw-2803	135	30	also	also	ADV
taxlaw-2803	135	31	continue	continue	VERB
taxlaw-2803	135	32	to	to	PART
taxlaw-2803	135	33	serve	serve	VERB
taxlaw-2803	135	34	simplification	simplification	NOUN
taxlaw-2803	135	35	by	by	ADP
taxlaw-2803	135	36	limiting	limit	VERB
taxlaw-2803	135	37	the	the	DET
taxlaw-2803	135	38	situations	situation	NOUN
taxlaw-2803	135	39	where	where	SCONJ
taxlaw-2803	135	40	expenses	expense	NOUN
taxlaw-2803	135	41	are	be	AUX
taxlaw-2803	135	42	deductible	deductible	ADJ
taxlaw-2803	135	43	.	.	PUNCT
taxlaw-2803	136	1	while	while	SCONJ
taxlaw-2803	136	2	others	other	NOUN
taxlaw-2803	136	3	,	,	PUNCT
taxlaw-2803	136	4	most	most	ADV
taxlaw-2803	136	5	notably	notably	ADV
taxlaw-2803	136	6	louis	louis	PROPN
taxlaw-2803	136	7	kaplow	kaplow	NOUN
taxlaw-2803	136	8	,	,	PUNCT
taxlaw-2803	136	9	19	19	NUM
taxlaw-2803	136	10	have	have	AUX
taxlaw-2803	136	11	discussed	discuss	VERB
taxlaw-2803	136	12	the	the	DET
taxlaw-2803	136	13	general	general	ADJ
taxlaw-2803	136	14	computational	computational	ADJ
taxlaw-2803	136	15	equivalence	equivalence	NOUN
taxlaw-2803	136	16	between	between	ADP
taxlaw-2803	136	17	a	a	DET
taxlaw-2803	136	18	standard	standard	ADJ
taxlaw-2803	136	19	deduction	deduction	NOUN
taxlaw-2803	136	20	and	and	CCONJ
taxlaw-2803	136	21	a	a	DET
taxlaw-2803	136	22	floor	floor	NOUN
taxlaw-2803	136	23	,	,	PUNCT
taxlaw-2803	136	24	and	and	CCONJ
taxlaw-2803	136	25	factors	factor	NOUN
taxlaw-2803	136	26	to	to	PART
taxlaw-2803	136	27	consider	consider	VERB
taxlaw-2803	136	28	in	in	ADP
taxlaw-2803	136	29	choosing	choose	VERB
taxlaw-2803	136	30	between	between	ADP
taxlaw-2803	136	31	them	they	PRON
taxlaw-2803	136	32	,	,	PUNCT
taxlaw-2803	136	33	this	this	DET
taxlaw-2803	136	34	article	article	NOUN
taxlaw-2803	136	35	goes	go	VERB
taxlaw-2803	136	36	further	far	ADV
taxlaw-2803	136	37	by	by	ADP
taxlaw-2803	136	38	making	make	VERB
taxlaw-2803	136	39	the	the	DET
taxlaw-2803	136	40	affirmative	affirmative	ADJ
taxlaw-2803	136	41	normative	normative	ADJ
taxlaw-2803	136	42	case	case	NOUN
taxlaw-2803	136	43	for	for	ADP
taxlaw-2803	136	44	the	the	DET
taxlaw-2803	136	45	superiority	superiority	NOUN
taxlaw-2803	136	46	of	of	ADP
taxlaw-2803	136	47	disaggregated	disaggregate	VERB
taxlaw-2803	136	48	floors	floor	NOUN
taxlaw-2803	136	49	over	over	ADP
taxlaw-2803	136	50	the	the	DET
taxlaw-2803	136	51	current	current	ADJ
taxlaw-2803	136	52	standard	standard	ADJ
taxlaw-2803	136	53	deduction	deduction	NOUN
taxlaw-2803	136	54	.	.	PUNCT
taxlaw-2803	137	1	this	this	DET
taxlaw-2803	137	2	article	article	NOUN
taxlaw-2803	137	3	proceeds	proceed	VERB
taxlaw-2803	137	4	as	as	SCONJ
taxlaw-2803	137	5	follows	follow	VERB
taxlaw-2803	137	6	.	.	PUNCT
taxlaw-2803	138	1	part	part	PROPN
taxlaw-2803	138	2	ii	ii	PROPN
taxlaw-2803	138	3	reviews	review	VERB
taxlaw-2803	138	4	the	the	DET
taxlaw-2803	138	5	current	current	ADJ
taxlaw-2803	138	6	operation	operation	NOUN
taxlaw-2803	138	7	of	of	ADP
taxlaw-2803	138	8	the	the	DET
taxlaw-2803	138	9	standard	standard	ADJ
taxlaw-2803	138	10	deduction	deduction	NOUN
taxlaw-2803	138	11	and	and	CCONJ
taxlaw-2803	138	12	its	its	PRON
taxlaw-2803	138	13	history	history	NOUN
taxlaw-2803	138	14	,	,	PUNCT
taxlaw-2803	138	15	especially	especially	ADV
taxlaw-2803	138	16	its	its	PRON
taxlaw-2803	138	17	shift	shift	NOUN
taxlaw-2803	138	18	from	from	ADP
taxlaw-2803	138	19	a	a	DET
taxlaw-2803	138	20	pure	pure	ADJ
taxlaw-2803	138	21	simplification	simplification	NOUN
taxlaw-2803	138	22	measure	measure	NOUN
taxlaw-2803	138	23	to	to	ADP
taxlaw-2803	138	24	one	one	NUM
taxlaw-2803	138	25	that	that	PRON
taxlaw-2803	138	26	one	one	NOUN
taxlaw-2803	138	27	that	that	PRON
taxlaw-2803	138	28	was	be	AUX
taxlaw-2803	138	29	commandeered	commandeer	VERB
taxlaw-2803	138	30	to	to	PART
taxlaw-2803	138	31	play	play	VERB
taxlaw-2803	138	32	a	a	DET
taxlaw-2803	138	33	progressivity	progressivity	NOUN
taxlaw-2803	138	34	role	role	NOUN
taxlaw-2803	138	35	.	.	PUNCT
taxlaw-2803	139	1	part	part	NOUN
taxlaw-2803	139	2	iii	iii	PRON
taxlaw-2803	139	3	provides	provide	VERB
taxlaw-2803	139	4	a	a	DET
taxlaw-2803	139	5	comprehensive	comprehensive	ADJ
taxlaw-2803	139	6	critique	critique	NOUN
taxlaw-2803	139	7	of	of	ADP
taxlaw-2803	139	8	the	the	DET
taxlaw-2803	139	9	standard	standard	ADJ
taxlaw-2803	139	10	deduction	deduction	NOUN
taxlaw-2803	139	11	,	,	PUNCT
taxlaw-2803	139	12	focusing	focus	VERB
taxlaw-2803	139	13	on	on	ADP
taxlaw-2803	139	14	the	the	DET
taxlaw-2803	139	15	conceptual	conceptual	ADJ
taxlaw-2803	139	16	contradictions	contradiction	NOUN
taxlaw-2803	139	17	between	between	ADP
taxlaw-2803	139	18	simplification	simplification	NOUN
taxlaw-2803	139	19	and	and	CCONJ
taxlaw-2803	139	20	progressivity	progressivity	NOUN
taxlaw-2803	139	21	.	.	PUNCT
taxlaw-2803	140	1	part	part	NOUN
taxlaw-2803	140	2	iv	iv	NUM
taxlaw-2803	140	3	introduces	introduce	VERB
taxlaw-2803	140	4	the	the	DET
taxlaw-2803	140	5	reform	reform	NOUN
taxlaw-2803	140	6	15	15	NUM
taxlaw-2803	140	7	see	see	NOUN
taxlaw-2803	140	8	,	,	PUNCT
taxlaw-2803	140	9	e.g.	e.g.	ADV
taxlaw-2803	140	10	,	,	PUNCT
taxlaw-2803	140	11	infra	infra	NOUN
taxlaw-2803	140	12	notes	note	VERB
taxlaw-2803	140	13	93	93	NUM
taxlaw-2803	140	14	,	,	PUNCT
taxlaw-2803	140	15	100	100	NUM
taxlaw-2803	140	16	,	,	PUNCT
taxlaw-2803	140	17	101	101	NUM
taxlaw-2803	140	18	,	,	PUNCT
taxlaw-2803	140	19	&	&	CCONJ
taxlaw-2803	140	20	126	126	NUM
taxlaw-2803	140	21	and	and	CCONJ
taxlaw-2803	140	22	accompanying	accompany	VERB
taxlaw-2803	140	23	text	text	NOUN
taxlaw-2803	140	24	.	.	PUNCT
taxlaw-2803	141	1	an	an	DET
taxlaw-2803	141	2	important	important	ADJ
taxlaw-2803	141	3	exception	exception	NOUN
taxlaw-2803	141	4	to	to	ADP
taxlaw-2803	141	5	this	this	PRON
taxlaw-2803	141	6	is	be	AUX
taxlaw-2803	141	7	seto	seto	NOUN
taxlaw-2803	141	8	,	,	PUNCT
taxlaw-2803	141	9	supra	supra	PROPN
taxlaw-2803	141	10	note	note	NOUN
taxlaw-2803	141	11	12	12	NUM
taxlaw-2803	141	12	,	,	PUNCT
taxlaw-2803	141	13	at	at	ADP
taxlaw-2803	141	14	1088	1088	NUM
taxlaw-2803	141	15	-	-	SYM
taxlaw-2803	141	16	93	93	NUM
taxlaw-2803	141	17	,	,	PUNCT
taxlaw-2803	141	18	which	which	PRON
taxlaw-2803	141	19	describes	describe	VERB
taxlaw-2803	141	20	the	the	DET
taxlaw-2803	141	21	tension	tension	NOUN
taxlaw-2803	141	22	in	in	ADP
taxlaw-2803	141	23	the	the	DET
taxlaw-2803	141	24	dual	dual	ADJ
taxlaw-2803	141	25	purposes	purpose	NOUN
taxlaw-2803	141	26	of	of	ADP
taxlaw-2803	141	27	the	the	DET
taxlaw-2803	141	28	standard	standard	ADJ
taxlaw-2803	141	29	deduction	deduction	NOUN
taxlaw-2803	141	30	in	in	ADP
taxlaw-2803	141	31	the	the	DET
taxlaw-2803	141	32	course	course	NOUN
taxlaw-2803	141	33	of	of	ADP
taxlaw-2803	141	34	making	make	VERB
taxlaw-2803	141	35	an	an	DET
taxlaw-2803	141	36	argument	argument	NOUN
taxlaw-2803	141	37	for	for	ADP
taxlaw-2803	141	38	a	a	DET
taxlaw-2803	141	39	tax	tax	NOUN
taxlaw-2803	141	40	system	system	NOUN
taxlaw-2803	141	41	that	that	PRON
taxlaw-2803	141	42	more	more	ADV
taxlaw-2803	141	43	effectively	effectively	ADV
taxlaw-2803	141	44	measures	measure	VERB
taxlaw-2803	141	45	ability	ability	NOUN
taxlaw-2803	141	46	to	to	PART
taxlaw-2803	141	47	pay	pay	VERB
taxlaw-2803	141	48	.	.	PUNCT
taxlaw-2803	142	1	see	see	AUX
taxlaw-2803	142	2	also	also	ADV
taxlaw-2803	142	3	feld	feld	VERB
taxlaw-2803	142	4	,	,	PUNCT
taxlaw-2803	142	5	supra	supra	PROPN
taxlaw-2803	142	6	note	note	NOUN
taxlaw-2803	142	7	12	12	NUM
taxlaw-2803	142	8	,	,	PUNCT
taxlaw-2803	142	9	at	at	ADP
taxlaw-2803	142	10	441	441	NUM
taxlaw-2803	142	11	(	(	PUNCT
taxlaw-2803	142	12	briefly	briefly	ADV
taxlaw-2803	142	13	noting	note	VERB
taxlaw-2803	142	14	the	the	DET
taxlaw-2803	142	15	standard	standard	PROPN
taxlaw-2803	142	16	deduction	deduction	NOUN
taxlaw-2803	142	17	’s	’s	PART
taxlaw-2803	142	18	―double	―double	PROPN
taxlaw-2803	142	19	duty‖	duty‖	PROPN
taxlaw-2803	142	20	problem	problem	NOUN
taxlaw-2803	142	21	)	)	PUNCT
taxlaw-2803	142	22	.	.	PUNCT
taxlaw-2803	143	1	16	16	NUM
taxlaw-2803	143	2	see	see	VERB
taxlaw-2803	143	3	supra	supra	PROPN
taxlaw-2803	143	4	note	note	NOUN
taxlaw-2803	143	5	3	3	NUM
taxlaw-2803	143	6	.	.	PUNCT
taxlaw-2803	144	1	an	an	DET
taxlaw-2803	144	2	important	important	ADJ
taxlaw-2803	144	3	difference	difference	NOUN
taxlaw-2803	144	4	between	between	ADP
taxlaw-2803	144	5	the	the	DET
taxlaw-2803	144	6	two	two	NUM
taxlaw-2803	144	7	is	be	AUX
taxlaw-2803	144	8	that	that	SCONJ
taxlaw-2803	144	9	the	the	DET
taxlaw-2803	144	10	total	total	ADJ
taxlaw-2803	144	11	exemption	exemption	NOUN
taxlaw-2803	144	12	amount	amount	NOUN
taxlaw-2803	144	13	increases	increase	NOUN
taxlaw-2803	144	14	with	with	ADP
taxlaw-2803	144	15	number	number	NOUN
taxlaw-2803	144	16	of	of	ADP
taxlaw-2803	144	17	dependents	dependent	NOUN
taxlaw-2803	144	18	.	.	PUNCT
taxlaw-2803	145	1	thus	thus	ADV
taxlaw-2803	145	2	the	the	DET
taxlaw-2803	145	3	balance	balance	NOUN
taxlaw-2803	145	4	between	between	ADP
taxlaw-2803	145	5	the	the	DET
taxlaw-2803	145	6	two	two	NUM
taxlaw-2803	145	7	(	(	PUNCT
taxlaw-2803	145	8	and	and	CCONJ
taxlaw-2803	145	9	other	other	ADJ
taxlaw-2803	145	10	provisions	provision	NOUN
taxlaw-2803	145	11	,	,	PUNCT
taxlaw-2803	145	12	such	such	ADJ
taxlaw-2803	145	13	as	as	ADP
taxlaw-2803	145	14	the	the	DET
taxlaw-2803	145	15	child	child	NOUN
taxlaw-2803	145	16	tax	tax	NOUN
taxlaw-2803	145	17	credit	credit	NOUN
taxlaw-2803	145	18	,	,	PUNCT
taxlaw-2803	145	19	i.r.c	i.r.c	NOUN
taxlaw-2803	145	20	.	.	PUNCT
taxlaw-2803	146	1	§	§	PROPN
taxlaw-2803	146	2	24	24	NUM
taxlaw-2803	146	3	(	(	PUNCT
taxlaw-2803	146	4	2010	2010	NUM
taxlaw-2803	146	5	)	)	PUNCT
taxlaw-2803	146	6	)	)	PUNCT
taxlaw-2803	146	7	ought	ought	AUX
taxlaw-2803	146	8	to	to	PART
taxlaw-2803	146	9	reflect	reflect	VERB
taxlaw-2803	146	10	policy	policy	NOUN
taxlaw-2803	146	11	decisions	decision	NOUN
taxlaw-2803	146	12	about	about	ADP
taxlaw-2803	146	13	the	the	DET
taxlaw-2803	146	14	proper	proper	ADJ
taxlaw-2803	146	15	amount	amount	NOUN
taxlaw-2803	146	16	of	of	ADP
taxlaw-2803	146	17	untaxed	untaxed	ADJ
taxlaw-2803	146	18	income	income	NOUN
taxlaw-2803	146	19	relative	relative	ADJ
taxlaw-2803	146	20	to	to	ADP
taxlaw-2803	146	21	family	family	NOUN
taxlaw-2803	146	22	size	size	NOUN
taxlaw-2803	146	23	.	.	PUNCT
taxlaw-2803	147	1	such	such	ADJ
taxlaw-2803	147	2	considerations	consideration	NOUN
taxlaw-2803	147	3	are	be	AUX
taxlaw-2803	147	4	beyond	beyond	ADP
taxlaw-2803	147	5	the	the	DET
taxlaw-2803	147	6	scope	scope	NOUN
taxlaw-2803	147	7	of	of	ADP
taxlaw-2803	147	8	this	this	DET
taxlaw-2803	147	9	article	article	NOUN
taxlaw-2803	147	10	.	.	PUNCT
taxlaw-2803	148	1	17	17	NUM
taxlaw-2803	148	2	see	see	VERB
taxlaw-2803	148	3	infra	infra	NOUN
taxlaw-2803	148	4	part	part	NOUN
taxlaw-2803	148	5	iii.a	iii.a	PROPN
taxlaw-2803	148	6	.	.	NOUN
taxlaw-2803	149	1	18	18	NUM
taxlaw-2803	149	2	readers	reader	NOUN
taxlaw-2803	149	3	knowledgeable	knowledgeable	ADJ
taxlaw-2803	149	4	in	in	ADP
taxlaw-2803	149	5	the	the	DET
taxlaw-2803	149	6	history	history	NOUN
taxlaw-2803	149	7	of	of	ADP
taxlaw-2803	149	8	the	the	DET
taxlaw-2803	149	9	standard	standard	ADJ
taxlaw-2803	149	10	deduction	deduction	NOUN
taxlaw-2803	149	11	will	will	AUX
taxlaw-2803	149	12	recall	recall	VERB
taxlaw-2803	149	13	that	that	PRON
taxlaw-2803	149	14	for	for	ADP
taxlaw-2803	149	15	a	a	DET
taxlaw-2803	149	16	period	period	NOUN
taxlaw-2803	149	17	from	from	ADP
taxlaw-2803	149	18	1977	1977	NUM
taxlaw-2803	149	19	to	to	ADP
taxlaw-2803	149	20	1986	1986	NUM
taxlaw-2803	149	21	the	the	DET
taxlaw-2803	149	22	standard	standard	ADJ
taxlaw-2803	149	23	deduction	deduction	NOUN
taxlaw-2803	149	24	was	be	AUX
taxlaw-2803	149	25	in	in	ADP
taxlaw-2803	149	26	fact	fact	NOUN
taxlaw-2803	149	27	labeled	label	VERB
taxlaw-2803	149	28	the	the	DET
taxlaw-2803	149	29	―zero	―zero	NUM
taxlaw-2803	149	30	bracket	bracket	NOUN
taxlaw-2803	149	31	amount‖	amount‖	PROPN
taxlaw-2803	149	32	and	and	CCONJ
taxlaw-2803	149	33	existed	exist	VERB
taxlaw-2803	149	34	in	in	ADP
taxlaw-2803	149	35	the	the	DET
taxlaw-2803	149	36	rate	rate	NOUN
taxlaw-2803	149	37	structure	structure	NOUN
taxlaw-2803	149	38	.	.	PUNCT
taxlaw-2803	150	1	to	to	PART
taxlaw-2803	150	2	be	be	AUX
taxlaw-2803	150	3	clear	clear	ADJ
taxlaw-2803	150	4	,	,	PUNCT
taxlaw-2803	150	5	that	that	SCONJ
taxlaw-2803	150	6	version	version	NOUN
taxlaw-2803	150	7	of	of	ADP
taxlaw-2803	150	8	the	the	DET
taxlaw-2803	150	9	zba	zba	NOUN
taxlaw-2803	150	10	was	be	AUX
taxlaw-2803	150	11	not	not	PART
taxlaw-2803	150	12	an	an	DET
taxlaw-2803	150	13	independent	independent	ADJ
taxlaw-2803	150	14	zba	zba	NOUN
taxlaw-2803	150	15	in	in	ADP
taxlaw-2803	150	16	the	the	DET
taxlaw-2803	150	17	sense	sense	NOUN
taxlaw-2803	150	18	that	that	SCONJ
taxlaw-2803	150	19	this	this	DET
taxlaw-2803	150	20	article	article	NOUN
taxlaw-2803	150	21	uses	use	VERB
taxlaw-2803	150	22	the	the	DET
taxlaw-2803	150	23	term	term	NOUN
taxlaw-2803	150	24	;	;	PUNCT
taxlaw-2803	150	25	it	it	PRON
taxlaw-2803	150	26	still	still	ADV
taxlaw-2803	150	27	operated	operate	VERB
taxlaw-2803	150	28	in	in	ADP
taxlaw-2803	150	29	almost	almost	ADV
taxlaw-2803	150	30	exactly	exactly	ADV
taxlaw-2803	150	31	the	the	DET
taxlaw-2803	150	32	same	same	ADJ
taxlaw-2803	150	33	way	way	NOUN
taxlaw-2803	150	34	as	as	ADP
taxlaw-2803	150	35	the	the	DET
taxlaw-2803	150	36	current	current	ADJ
taxlaw-2803	150	37	standard	standard	ADJ
taxlaw-2803	150	38	deduction	deduction	NOUN
taxlaw-2803	150	39	that	that	PRON
taxlaw-2803	150	40	is	be	AUX
taxlaw-2803	150	41	the	the	DET
taxlaw-2803	150	42	subject	subject	NOUN
taxlaw-2803	150	43	of	of	ADP
taxlaw-2803	150	44	this	this	DET
taxlaw-2803	150	45	article	article	NOUN
taxlaw-2803	150	46	.	.	PUNCT
taxlaw-2803	151	1	see	see	VERB
taxlaw-2803	151	2	infra	infra	NOUN
taxlaw-2803	151	3	part	part	VERB
taxlaw-2803	151	4	ii.d	ii.d	PRON
taxlaw-2803	151	5	.	.	PUNCT
taxlaw-2803	152	1	19	19	NUM
taxlaw-2803	152	2	see	see	VERB
taxlaw-2803	152	3	kaplow	kaplow	NOUN
taxlaw-2803	152	4	,	,	PUNCT
taxlaw-2803	152	5	standard	standard	ADJ
taxlaw-2803	152	6	deduction	deduction	NOUN
taxlaw-2803	152	7	,	,	PUNCT
taxlaw-2803	152	8	supra	supra	PROPN
taxlaw-2803	152	9	note	note	NOUN
taxlaw-2803	152	10	12	12	NUM
taxlaw-2803	152	11	.	.	PUNCT
taxlaw-2803	152	12	2011	2011	NUM
taxlaw-2803	152	13	]	]	PUNCT
taxlaw-2803	153	1	doing	do	VERB
taxlaw-2803	153	2	too	too	ADV
taxlaw-2803	153	3	much	much	ADJ
taxlaw-2803	153	4	209	209	NUM
taxlaw-2803	153	5	proposal	proposal	NOUN
taxlaw-2803	153	6	and	and	CCONJ
taxlaw-2803	153	7	discusses	discuss	VERB
taxlaw-2803	153	8	the	the	DET
taxlaw-2803	153	9	additional	additional	ADJ
taxlaw-2803	153	10	advantages	advantage	NOUN
taxlaw-2803	153	11	of	of	ADP
taxlaw-2803	153	12	disaggregated	disaggregate	VERB
taxlaw-2803	153	13	deduction	deduction	NOUN
taxlaw-2803	153	14	floors	floor	NOUN
taxlaw-2803	153	15	as	as	ADP
taxlaw-2803	153	16	a	a	DET
taxlaw-2803	153	17	policy	policy	NOUN
taxlaw-2803	153	18	tool	tool	NOUN
taxlaw-2803	153	19	.	.	PUNCT
taxlaw-2803	154	1	it	it	PRON
taxlaw-2803	154	2	also	also	ADV
taxlaw-2803	154	3	addresses	address	VERB
taxlaw-2803	154	4	the	the	DET
taxlaw-2803	154	5	primary	primary	ADJ
taxlaw-2803	154	6	argument	argument	NOUN
taxlaw-2803	154	7	in	in	ADP
taxlaw-2803	154	8	favor	favor	NOUN
taxlaw-2803	154	9	of	of	ADP
taxlaw-2803	154	10	the	the	DET
taxlaw-2803	154	11	standard	standard	ADJ
taxlaw-2803	154	12	deduction	deduction	NOUN
taxlaw-2803	154	13	—	—	PUNCT
taxlaw-2803	154	14	administrative	administrative	ADJ
taxlaw-2803	154	15	simplicity	simplicity	NOUN
taxlaw-2803	154	16	.	.	PUNCT
taxlaw-2803	155	1	part	part	NOUN
taxlaw-2803	155	2	0	0	NUM
taxlaw-2803	155	3	concludes	conclude	VERB
taxlaw-2803	155	4	the	the	DET
taxlaw-2803	155	5	article	article	NOUN
taxlaw-2803	155	6	.	.	PUNCT
taxlaw-2803	156	1	ii	ii	PROPN
taxlaw-2803	156	2	.	.	PUNCT
taxlaw-2803	157	1	current	current	ADJ
taxlaw-2803	157	2	law	law	NOUN
taxlaw-2803	157	3	and	and	CCONJ
taxlaw-2803	157	4	history	history	NOUN
taxlaw-2803	157	5	of	of	ADP
taxlaw-2803	157	6	the	the	DET
taxlaw-2803	157	7	standard	standard	ADJ
taxlaw-2803	157	8	deduction	deduction	NOUN
taxlaw-2803	157	9	before	before	ADP
taxlaw-2803	157	10	turning	turn	VERB
taxlaw-2803	157	11	to	to	ADP
taxlaw-2803	157	12	the	the	DET
taxlaw-2803	157	13	detailed	detailed	ADJ
taxlaw-2803	157	14	criticisms	criticism	NOUN
taxlaw-2803	157	15	of	of	ADP
taxlaw-2803	157	16	the	the	DET
taxlaw-2803	157	17	standard	standard	ADJ
taxlaw-2803	157	18	deduction	deduction	NOUN
taxlaw-2803	157	19	,	,	PUNCT
taxlaw-2803	157	20	this	this	DET
taxlaw-2803	157	21	article	article	NOUN
taxlaw-2803	157	22	first	first	ADV
taxlaw-2803	157	23	sets	set	VERB
taxlaw-2803	157	24	out	out	ADP
taxlaw-2803	157	25	the	the	DET
taxlaw-2803	157	26	changes	change	NOUN
taxlaw-2803	157	27	in	in	ADP
taxlaw-2803	157	28	the	the	DET
taxlaw-2803	157	29	standard	standard	ADJ
taxlaw-2803	157	30	deduction	deduction	NOUN
taxlaw-2803	157	31	over	over	ADP
taxlaw-2803	157	32	its	its	PRON
taxlaw-2803	157	33	60	60	NUM
taxlaw-2803	157	34	-	-	PUNCT
taxlaw-2803	157	35	plus	plus	CCONJ
taxlaw-2803	157	36	years	year	NOUN
taxlaw-2803	157	37	in	in	ADP
taxlaw-2803	157	38	the	the	DET
taxlaw-2803	157	39	tax	tax	NOUN
taxlaw-2803	157	40	code	code	NOUN
taxlaw-2803	157	41	.	.	PUNCT
taxlaw-2803	158	1	the	the	DET
taxlaw-2803	158	2	criticisms	criticism	NOUN
taxlaw-2803	158	3	that	that	PRON
taxlaw-2803	158	4	follow	follow	VERB
taxlaw-2803	158	5	in	in	ADP
taxlaw-2803	158	6	part	part	NOUN
taxlaw-2803	158	7	iii	iii	NUM
taxlaw-2803	158	8	largely	largely	ADV
taxlaw-2803	158	9	result	result	VERB
taxlaw-2803	158	10	from	from	ADP
taxlaw-2803	158	11	the	the	DET
taxlaw-2803	158	12	fact	fact	NOUN
taxlaw-2803	158	13	that	that	SCONJ
taxlaw-2803	158	14	,	,	PUNCT
taxlaw-2803	158	15	for	for	ADP
taxlaw-2803	158	16	historical	historical	ADJ
taxlaw-2803	158	17	and	and	CCONJ
taxlaw-2803	158	18	political	political	ADJ
taxlaw-2803	158	19	reasons	reason	NOUN
taxlaw-2803	158	20	,	,	PUNCT
taxlaw-2803	158	21	a	a	DET
taxlaw-2803	158	22	zero	zero	NUM
taxlaw-2803	158	23	bracket	bracket	NOUN
taxlaw-2803	158	24	was	be	AUX
taxlaw-2803	158	25	grafted	graft	VERB
taxlaw-2803	158	26	on	on	ADP
taxlaw-2803	158	27	to	to	ADP
taxlaw-2803	158	28	what	what	PRON
taxlaw-2803	158	29	began	begin	VERB
taxlaw-2803	158	30	as	as	ADP
taxlaw-2803	158	31	a	a	DET
taxlaw-2803	158	32	pure	pure	ADJ
taxlaw-2803	158	33	substitute	substitute	NOUN
taxlaw-2803	158	34	for	for	ADP
taxlaw-2803	158	35	the	the	DET
taxlaw-2803	158	36	itemized	itemize	VERB
taxlaw-2803	158	37	deductions	deduction	NOUN
taxlaw-2803	158	38	.	.	PUNCT
taxlaw-2803	159	1	while	while	SCONJ
taxlaw-2803	159	2	the	the	DET
taxlaw-2803	159	3	standard	standard	ADJ
taxlaw-2803	159	4	deduction	deduction	NOUN
taxlaw-2803	159	5	has	have	AUX
taxlaw-2803	159	6	operated	operate	VERB
taxlaw-2803	159	7	in	in	ADP
taxlaw-2803	159	8	essentially	essentially	ADV
taxlaw-2803	159	9	its	its	PRON
taxlaw-2803	159	10	current	current	ADJ
taxlaw-2803	159	11	form	form	NOUN
taxlaw-2803	159	12	since	since	SCONJ
taxlaw-2803	159	13	1977	1977	NUM
taxlaw-2803	159	14	,	,	PUNCT
taxlaw-2803	159	15	the	the	DET
taxlaw-2803	159	16	earlier	early	ADJ
taxlaw-2803	159	17	versions	version	NOUN
taxlaw-2803	159	18	of	of	ADP
taxlaw-2803	159	19	the	the	DET
taxlaw-2803	159	20	standard	standard	ADJ
taxlaw-2803	159	21	deduction	deduction	NOUN
taxlaw-2803	159	22	were	be	AUX
taxlaw-2803	159	23	quite	quite	ADV
taxlaw-2803	159	24	different	different	ADJ
taxlaw-2803	159	25	.	.	PUNCT
taxlaw-2803	160	1	in	in	ADP
taxlaw-2803	160	2	particular	particular	ADJ
taxlaw-2803	160	3	,	,	PUNCT
taxlaw-2803	160	4	the	the	DET
taxlaw-2803	160	5	original	original	ADJ
taxlaw-2803	160	6	standard	standard	ADJ
taxlaw-2803	160	7	deduction	deduction	NOUN
taxlaw-2803	160	8	in	in	ADP
taxlaw-2803	160	9	1944	1944	NUM
taxlaw-2803	160	10	was	be	AUX
taxlaw-2803	160	11	calculated	calculate	VERB
taxlaw-2803	160	12	as	as	ADP
taxlaw-2803	160	13	a	a	DET
taxlaw-2803	160	14	percentage	percentage	NOUN
taxlaw-2803	160	15	of	of	ADP
taxlaw-2803	160	16	agi	agi	NOUN
taxlaw-2803	160	17	,	,	PUNCT
taxlaw-2803	160	18	rather	rather	ADV
taxlaw-2803	160	19	than	than	ADP
taxlaw-2803	160	20	a	a	DET
taxlaw-2803	160	21	flat	flat	ADJ
taxlaw-2803	160	22	amount	amount	NOUN
taxlaw-2803	160	23	.	.	PUNCT
taxlaw-2803	161	1	as	as	SCONJ
taxlaw-2803	161	2	discussed	discuss	VERB
taxlaw-2803	161	3	below	below	ADV
taxlaw-2803	161	4	,	,	PUNCT
taxlaw-2803	161	5	this	this	DET
taxlaw-2803	161	6	important	important	ADJ
taxlaw-2803	161	7	feature	feature	NOUN
taxlaw-2803	161	8	made	make	VERB
taxlaw-2803	161	9	the	the	DET
taxlaw-2803	161	10	original	original	ADJ
taxlaw-2803	161	11	standard	standard	ADJ
taxlaw-2803	161	12	deduction	deduction	NOUN
taxlaw-2803	161	13	almost	almost	ADV
taxlaw-2803	161	14	entirely	entirely	ADV
taxlaw-2803	161	15	a	a	DET
taxlaw-2803	161	16	simplification	simplification	NOUN
taxlaw-2803	161	17	measure	measure	NOUN
taxlaw-2803	161	18	.	.	PUNCT
taxlaw-2803	162	1	however	however	ADV
taxlaw-2803	162	2	,	,	PUNCT
taxlaw-2803	162	3	in	in	ADP
taxlaw-2803	162	4	the	the	DET
taxlaw-2803	162	5	1960s	1960	NOUN
taxlaw-2803	162	6	and	and	CCONJ
taxlaw-2803	162	7	70s	70	NOUN
taxlaw-2803	162	8	,	,	PUNCT
taxlaw-2803	162	9	policymakers	policymaker	NOUN
taxlaw-2803	162	10	became	become	VERB
taxlaw-2803	162	11	more	more	ADV
taxlaw-2803	162	12	concerned	concerned	ADJ
taxlaw-2803	162	13	about	about	ADP
taxlaw-2803	162	14	low	low	ADJ
taxlaw-2803	162	15	-	-	PUNCT
taxlaw-2803	162	16	income	income	NOUN
taxlaw-2803	162	17	tax	tax	NOUN
taxlaw-2803	162	18	relief	relief	NOUN
taxlaw-2803	162	19	,	,	PUNCT
taxlaw-2803	162	20	particularly	particularly	ADV
taxlaw-2803	162	21	in	in	ADP
taxlaw-2803	162	22	the	the	DET
taxlaw-2803	162	23	face	face	NOUN
taxlaw-2803	162	24	of	of	ADP
taxlaw-2803	162	25	high	high	ADJ
taxlaw-2803	162	26	inflation	inflation	NOUN
taxlaw-2803	162	27	,	,	PUNCT
taxlaw-2803	162	28	and	and	CCONJ
taxlaw-2803	162	29	the	the	DET
taxlaw-2803	162	30	standard	standard	ADJ
taxlaw-2803	162	31	deduction	deduction	NOUN
taxlaw-2803	162	32	appeared	appear	VERB
taxlaw-2803	162	33	to	to	PART
taxlaw-2803	162	34	be	be	AUX
taxlaw-2803	162	35	the	the	DET
taxlaw-2803	162	36	most	most	ADV
taxlaw-2803	162	37	straightforward	straightforward	ADJ
taxlaw-2803	162	38	way	way	NOUN
taxlaw-2803	162	39	to	to	PART
taxlaw-2803	162	40	target	target	VERB
taxlaw-2803	162	41	that	that	DET
taxlaw-2803	162	42	relief	relief	NOUN
taxlaw-2803	162	43	.	.	PUNCT
taxlaw-2803	163	1	thus	thus	ADV
taxlaw-2803	163	2	began	begin	VERB
taxlaw-2803	163	3	a	a	DET
taxlaw-2803	163	4	period	period	NOUN
taxlaw-2803	163	5	of	of	ADP
taxlaw-2803	163	6	gradually	gradually	ADV
taxlaw-2803	163	7	grafting	graft	VERB
taxlaw-2803	163	8	more	more	ADJ
taxlaw-2803	163	9	progressivity	progressivity	NOUN
taxlaw-2803	163	10	-	-	PUNCT
taxlaw-2803	163	11	centric	centric	ADJ
taxlaw-2803	163	12	features	feature	NOUN
taxlaw-2803	163	13	onto	onto	ADP
taxlaw-2803	163	14	the	the	DET
taxlaw-2803	163	15	standard	standard	ADJ
taxlaw-2803	163	16	deduction	deduction	NOUN
taxlaw-2803	163	17	and	and	CCONJ
taxlaw-2803	163	18	chipping	chip	VERB
taxlaw-2803	163	19	away	away	ADP
taxlaw-2803	163	20	at	at	ADP
taxlaw-2803	163	21	the	the	DET
taxlaw-2803	163	22	earlier	early	ADJ
taxlaw-2803	163	23	simplification	simplification	NOUN
taxlaw-2803	163	24	-	-	PUNCT
taxlaw-2803	163	25	centric	centric	ADJ
taxlaw-2803	163	26	features	feature	NOUN
taxlaw-2803	163	27	.	.	PUNCT
taxlaw-2803	164	1	while	while	SCONJ
taxlaw-2803	164	2	policymakers	policymaker	NOUN
taxlaw-2803	164	3	have	have	AUX
taxlaw-2803	164	4	been	be	AUX
taxlaw-2803	164	5	generally	generally	ADV
taxlaw-2803	164	6	explicit	explicit	ADJ
taxlaw-2803	164	7	about	about	ADP
taxlaw-2803	164	8	their	their	PRON
taxlaw-2803	164	9	intent	intent	NOUN
taxlaw-2803	164	10	to	to	PART
taxlaw-2803	164	11	turn	turn	VERB
taxlaw-2803	164	12	the	the	DET
taxlaw-2803	164	13	standard	standard	ADJ
taxlaw-2803	164	14	deduction	deduction	NOUN
taxlaw-2803	164	15	into	into	ADP
taxlaw-2803	164	16	a	a	DET
taxlaw-2803	164	17	vehicle	vehicle	NOUN
taxlaw-2803	164	18	for	for	ADP
taxlaw-2803	164	19	low	low	ADJ
taxlaw-2803	164	20	-	-	PUNCT
taxlaw-2803	164	21	income	income	NOUN
taxlaw-2803	164	22	tax	tax	NOUN
taxlaw-2803	164	23	relief	relief	NOUN
taxlaw-2803	164	24	,	,	PUNCT
taxlaw-2803	164	25	they	they	PRON
taxlaw-2803	164	26	do	do	AUX
taxlaw-2803	164	27	not	not	PART
taxlaw-2803	164	28	appear	appear	VERB
taxlaw-2803	164	29	to	to	PART
taxlaw-2803	164	30	have	have	AUX
taxlaw-2803	164	31	considered	consider	VERB
taxlaw-2803	164	32	the	the	DET
taxlaw-2803	164	33	downsides	downside	NOUN
taxlaw-2803	164	34	,	,	PUNCT
taxlaw-2803	164	35	discussed	discuss	VERB
taxlaw-2803	164	36	in	in	ADP
taxlaw-2803	164	37	part	part	NOUN
taxlaw-2803	164	38	iii	iii	NOUN
taxlaw-2803	164	39	,	,	PUNCT
taxlaw-2803	164	40	nor	nor	CCONJ
taxlaw-2803	164	41	the	the	DET
taxlaw-2803	164	42	alternatives	alternative	NOUN
taxlaw-2803	164	43	,	,	PUNCT
taxlaw-2803	164	44	discussed	discuss	VERB
taxlaw-2803	164	45	in	in	ADP
taxlaw-2803	164	46	part	part	NOUN
taxlaw-2803	164	47	iv	iv	NUM
taxlaw-2803	164	48	.	.	PUNCT
taxlaw-2803	164	49	a.	a.	PROPN
taxlaw-2803	164	50	current	current	PROPN
taxlaw-2803	164	51	law	law	NOUN
taxlaw-2803	164	52	under	under	ADP
taxlaw-2803	164	53	current	current	ADJ
taxlaw-2803	164	54	law	law	NOUN
taxlaw-2803	164	55	,	,	PUNCT
taxlaw-2803	164	56	the	the	DET
taxlaw-2803	164	57	amount	amount	NOUN
taxlaw-2803	164	58	of	of	ADP
taxlaw-2803	164	59	an	an	DET
taxlaw-2803	164	60	individual	individual	NOUN
taxlaw-2803	164	61	’s	’s	PART
taxlaw-2803	164	62	income	income	NOUN
taxlaw-2803	164	63	subject	subject	ADJ
taxlaw-2803	164	64	to	to	ADP
taxlaw-2803	164	65	tax	tax	NOUN
taxlaw-2803	164	66	(	(	PUNCT
taxlaw-2803	164	67	―taxable	―taxable	ADJ
taxlaw-2803	164	68	income‖	income‖	NUM
taxlaw-2803	164	69	)	)	PUNCT
taxlaw-2803	164	70	is	be	AUX
taxlaw-2803	164	71	calculated	calculate	VERB
taxlaw-2803	164	72	,	,	PUNCT
taxlaw-2803	164	73	by	by	ADP
taxlaw-2803	164	74	default	default	NOUN
taxlaw-2803	164	75	,	,	PUNCT
taxlaw-2803	164	76	by	by	ADP
taxlaw-2803	164	77	subtracting	subtract	VERB
taxlaw-2803	164	78	the	the	DET
taxlaw-2803	164	79	standard	standard	ADJ
taxlaw-2803	164	80	deduction	deduction	NOUN
taxlaw-2803	164	81	and	and	CCONJ
taxlaw-2803	164	82	the	the	DET
taxlaw-2803	164	83	deductions	deduction	NOUN
taxlaw-2803	164	84	for	for	ADP
taxlaw-2803	164	85	personal	personal	ADJ
taxlaw-2803	164	86	exemptions	exemption	NOUN
taxlaw-2803	164	87	from	from	ADP
taxlaw-2803	164	88	adjusted	adjust	VERB
taxlaw-2803	164	89	gross	gross	ADJ
taxlaw-2803	164	90	income	income	NOUN
taxlaw-2803	164	91	(	(	PUNCT
taxlaw-2803	164	92	―agi‖	―agi‖	NOUN
taxlaw-2803	164	93	)	)	PUNCT
taxlaw-2803	164	94	.	.	PUNCT
taxlaw-2803	165	1	20	20	NUM
taxlaw-2803	165	2	thus	thus	ADV
taxlaw-2803	165	3	,	,	PUNCT
taxlaw-2803	165	4	the	the	DET
taxlaw-2803	165	5	standard	standard	ADJ
taxlaw-2803	165	6	deduction	deduction	NOUN
taxlaw-2803	165	7	provides	provide	VERB
taxlaw-2803	165	8	for	for	ADP
taxlaw-2803	165	9	an	an	DET
taxlaw-2803	165	10	amount	amount	NOUN
taxlaw-2803	165	11	of	of	ADP
taxlaw-2803	165	12	agi	agi	NOUN
taxlaw-2803	165	13	that	that	PRON
taxlaw-2803	165	14	is	be	AUX
taxlaw-2803	165	15	untaxed	untaxe	VERB
taxlaw-2803	165	16	.	.	PUNCT
taxlaw-2803	166	1	in	in	ADP
taxlaw-2803	166	2	2010	2010	NUM
taxlaw-2803	166	3	,	,	PUNCT
taxlaw-2803	166	4	the	the	DET
taxlaw-2803	166	5	basic	basic	ADJ
taxlaw-2803	166	6	standard	standard	ADJ
taxlaw-2803	166	7	deduction	deduction	NOUN
taxlaw-2803	166	8	amounts	amount	NOUN
taxlaw-2803	166	9	were	be	AUX
taxlaw-2803	166	10	$	$	SYM
taxlaw-2803	166	11	5700	5700	NUM
taxlaw-2803	166	12	for	for	ADP
taxlaw-2803	166	13	a	a	DET
taxlaw-2803	166	14	single	single	ADJ
taxlaw-2803	166	15	taxpayer	taxpayer	NOUN
taxlaw-2803	166	16	or	or	CCONJ
taxlaw-2803	166	17	for	for	ADP
taxlaw-2803	166	18	a	a	DET
taxlaw-2803	166	19	married	married	ADJ
taxlaw-2803	166	20	taxpayer	taxpayer	NOUN
taxlaw-2803	166	21	filing	filing	NOUN
taxlaw-2803	166	22	separately	separately	ADV
taxlaw-2803	166	23	,	,	PUNCT
taxlaw-2803	166	24	$	$	SYM
taxlaw-2803	166	25	11,400	11,400	NUM
taxlaw-2803	166	26	for	for	ADP
taxlaw-2803	166	27	a	a	DET
taxlaw-2803	166	28	married	married	ADJ
taxlaw-2803	166	29	couple	couple	NOUN
taxlaw-2803	166	30	filing	file	VERB
taxlaw-2803	166	31	a	a	DET
taxlaw-2803	166	32	joint	joint	ADJ
taxlaw-2803	166	33	return	return	NOUN
taxlaw-2803	166	34	,	,	PUNCT
taxlaw-2803	166	35	and	and	CCONJ
taxlaw-2803	166	36	$	$	SYM
taxlaw-2803	166	37	8300	8300	NUM
taxlaw-2803	166	38	for	for	ADP
taxlaw-2803	166	39	a	a	DET
taxlaw-2803	166	40	taxpayer	taxpayer	NOUN
taxlaw-2803	166	41	filing	filing	NOUN
taxlaw-2803	166	42	as	as	ADP
taxlaw-2803	166	43	a	a	DET
taxlaw-2803	166	44	head	head	NOUN
taxlaw-2803	166	45	of	of	ADP
taxlaw-2803	166	46	household	household	NOUN
taxlaw-2803	166	47	.	.	PUNCT
taxlaw-2803	167	1	21	21	NUM
taxlaw-2803	167	2	instead	instead	ADV
taxlaw-2803	167	3	of	of	ADP
taxlaw-2803	167	4	using	use	VERB
taxlaw-2803	167	5	the	the	DET
taxlaw-2803	167	6	standard	standard	ADJ
taxlaw-2803	167	7	deduction	deduction	NOUN
taxlaw-2803	167	8	,	,	PUNCT
taxlaw-2803	167	9	however	however	ADV
taxlaw-2803	167	10	,	,	PUNCT
taxlaw-2803	167	11	a	a	DET
taxlaw-2803	167	12	taxpayer	taxpayer	NOUN
taxlaw-2803	167	13	can	can	AUX
taxlaw-2803	167	14	elect	elect	VERB
taxlaw-2803	167	15	to	to	ADP
taxlaw-2803	167	16	―itemize,‖	―itemize,‖	PROPN
taxlaw-2803	167	17	that	that	PRON
taxlaw-2803	167	18	is	be	AUX
taxlaw-2803	167	19	,	,	PUNCT
taxlaw-2803	167	20	to	to	PART
taxlaw-2803	167	21	take	take	VERB
taxlaw-2803	167	22	certain	certain	ADJ
taxlaw-2803	167	23	other	other	ADJ
taxlaw-2803	167	24	deductions	deduction	NOUN
taxlaw-2803	167	25	in	in	ADP
taxlaw-2803	167	26	lieu	lieu	NOUN
taxlaw-2803	167	27	of	of	ADP
taxlaw-2803	167	28	using	use	VERB
taxlaw-2803	167	29	the	the	DET
taxlaw-2803	167	30	standard	standard	ADJ
taxlaw-2803	167	31	deduction	deduction	NOUN
taxlaw-2803	167	32	.	.	PUNCT
taxlaw-2803	168	1	22	22	NUM
taxlaw-2803	168	2	deductions	deduction	NOUN
taxlaw-2803	168	3	are	be	AUX
taxlaw-2803	168	4	amounts	amount	NOUN
taxlaw-2803	168	5	subtracted	subtract	VERB
taxlaw-2803	168	6	from	from	ADP
taxlaw-2803	168	7	gross	gross	ADJ
taxlaw-2803	168	8	(	(	PUNCT
taxlaw-2803	168	9	or	or	CCONJ
taxlaw-2803	168	10	adjusted	adjust	VERB
taxlaw-2803	168	11	gross	gross	ADJ
taxlaw-2803	168	12	)	)	PUNCT
taxlaw-2803	168	13	income	income	NOUN
taxlaw-2803	168	14	in	in	ADP
taxlaw-2803	168	15	order	order	NOUN
taxlaw-2803	168	16	to	to	PART
taxlaw-2803	168	17	calculate	calculate	VERB
taxlaw-2803	168	18	taxable	taxable	ADJ
taxlaw-2803	168	19	income	income	NOUN
taxlaw-2803	168	20	.	.	PUNCT
taxlaw-2803	169	1	they	they	PRON
taxlaw-2803	169	2	generally	generally	ADV
taxlaw-2803	169	3	represent	represent	VERB
taxlaw-2803	169	4	expenses	expense	NOUN
taxlaw-2803	169	5	that	that	PRON
taxlaw-2803	169	6	are	be	AUX
taxlaw-2803	169	7	either	either	ADV
taxlaw-2803	169	8	believed	believe	VERB
taxlaw-2803	169	9	to	to	PART
taxlaw-2803	169	10	be	be	AUX
taxlaw-2803	169	11	properly	properly	ADV
taxlaw-2803	169	12	subtracted	subtract	VERB
taxlaw-2803	169	13	from	from	ADP
taxlaw-2803	169	14	earnings	earning	NOUN
taxlaw-2803	169	15	before	before	ADP
taxlaw-2803	169	16	determining	determine	VERB
taxlaw-2803	169	17	what	what	PRON
taxlaw-2803	169	18	is	be	AUX
taxlaw-2803	169	19	―income‖	―income‖	NOUN
taxlaw-2803	169	20	—	—	PUNCT
taxlaw-2803	169	21	such	such	ADJ
taxlaw-2803	169	22	as	as	ADP
taxlaw-2803	169	23	expenses	expense	NOUN
taxlaw-2803	169	24	in	in	ADP
taxlaw-2803	169	25	the	the	DET
taxlaw-2803	169	26	production	production	NOUN
taxlaw-2803	169	27	of	of	ADP
taxlaw-2803	169	28	income	income	NOUN
taxlaw-2803	169	29	—	—	PUNCT
taxlaw-2803	169	30	or	or	CCONJ
taxlaw-2803	169	31	believed	believe	VERB
taxlaw-2803	169	32	to	to	PART
taxlaw-2803	169	33	be	be	AUX
taxlaw-2803	169	34	worthy	worthy	ADJ
taxlaw-2803	169	35	of	of	ADP
taxlaw-2803	169	36	subsidizing	subsidize	VERB
taxlaw-2803	169	37	20	20	NUM
taxlaw-2803	169	38	i.r.c	i.r.c	NOUN
taxlaw-2803	169	39	.	.	PUNCT
taxlaw-2803	170	1	§	§	PROPN
taxlaw-2803	170	2	63(b	63(b	NUM
taxlaw-2803	170	3	)	)	PUNCT
taxlaw-2803	170	4	(	(	PUNCT
taxlaw-2803	170	5	2010	2010	NUM
taxlaw-2803	170	6	)	)	PUNCT
taxlaw-2803	170	7	.	.	PUNCT
taxlaw-2803	171	1	agi	agi	PROPN
taxlaw-2803	171	2	,	,	PUNCT
taxlaw-2803	171	3	in	in	ADP
taxlaw-2803	171	4	turn	turn	NOUN
taxlaw-2803	171	5	,	,	PUNCT
taxlaw-2803	171	6	is	be	AUX
taxlaw-2803	171	7	calculated	calculate	VERB
taxlaw-2803	171	8	by	by	ADP
taxlaw-2803	171	9	deducting	deduct	VERB
taxlaw-2803	171	10	certain	certain	ADJ
taxlaw-2803	171	11	amounts	amount	NOUN
taxlaw-2803	171	12	from	from	ADP
taxlaw-2803	171	13	gross	gross	ADJ
taxlaw-2803	171	14	income	income	NOUN
taxlaw-2803	171	15	.	.	PUNCT
taxlaw-2803	172	1	i.r.c	i.r.c	NOUN
taxlaw-2803	172	2	.	.	PUNCT
taxlaw-2803	173	1	§	§	PROPN
taxlaw-2803	173	2	62	62	NUM
taxlaw-2803	173	3	(	(	PUNCT
taxlaw-2803	173	4	2010	2010	NUM
taxlaw-2803	173	5	)	)	PUNCT
taxlaw-2803	173	6	.	.	PUNCT
taxlaw-2803	174	1	the	the	DET
taxlaw-2803	174	2	tax	tax	NOUN
taxlaw-2803	174	3	code	code	NOUN
taxlaw-2803	174	4	also	also	ADV
taxlaw-2803	174	5	provides	provide	VERB
taxlaw-2803	174	6	for	for	ADP
taxlaw-2803	174	7	the	the	DET
taxlaw-2803	174	8	exclusion	exclusion	NOUN
taxlaw-2803	174	9	of	of	ADP
taxlaw-2803	174	10	certain	certain	ADJ
taxlaw-2803	174	11	amounts	amount	NOUN
taxlaw-2803	174	12	from	from	ADP
taxlaw-2803	174	13	the	the	DET
taxlaw-2803	174	14	definition	definition	NOUN
taxlaw-2803	174	15	of	of	ADP
taxlaw-2803	174	16	―gross	―gross	PROPN
taxlaw-2803	174	17	income.‖	income.‖	NOUN
taxlaw-2803	174	18	i.r.c	i.r.c	NOUN
taxlaw-2803	174	19	.	.	PUNCT
taxlaw-2803	175	1	§	§	PROPN
taxlaw-2803	175	2	§	§	PROPN
taxlaw-2803	175	3	61(b	61(b	NUM
taxlaw-2803	175	4	)	)	PUNCT
taxlaw-2803	175	5	,	,	PUNCT
taxlaw-2803	175	6	101	101	NUM
taxlaw-2803	175	7	-	-	SYM
taxlaw-2803	175	8	140	140	NUM
taxlaw-2803	175	9	(	(	PUNCT
taxlaw-2803	175	10	2010	2010	NUM
taxlaw-2803	175	11	)	)	PUNCT
taxlaw-2803	175	12	.	.	PUNCT
taxlaw-2803	176	1	21	21	NUM
taxlaw-2803	176	2	rev	rev	VERB
taxlaw-2803	176	3	.	.	PROPN
taxlaw-2803	176	4	proc	proc	PROPN
taxlaw-2803	176	5	.	.	PUNCT
taxlaw-2803	177	1	2009	2009	NUM
taxlaw-2803	177	2	-	-	SYM
taxlaw-2803	177	3	50	50	NUM
taxlaw-2803	177	4	§	§	PROPN
taxlaw-2803	177	5	3.11(1	3.11(1	NUM
taxlaw-2803	177	6	)	)	PUNCT
taxlaw-2803	177	7	,	,	PUNCT
taxlaw-2803	177	8	2009	2009	NUM
taxlaw-2803	177	9	-	-	SYM
taxlaw-2803	177	10	45	45	NUM
taxlaw-2803	177	11	i.r.b	i.r.b	NOUN
taxlaw-2803	177	12	.	.	PUNCT
taxlaw-2803	177	13	617	617	NUM
taxlaw-2803	177	14	.	.	PUNCT
taxlaw-2803	178	1	the	the	DET
taxlaw-2803	178	2	standard	standard	ADJ
taxlaw-2803	178	3	deduction	deduction	NOUN
taxlaw-2803	178	4	amounts	amount	NOUN
taxlaw-2803	178	5	are	be	AUX
taxlaw-2803	178	6	indexed	index	VERB
taxlaw-2803	178	7	to	to	ADP
taxlaw-2803	178	8	inflation	inflation	NOUN
taxlaw-2803	178	9	and	and	CCONJ
taxlaw-2803	178	10	thus	thus	ADV
taxlaw-2803	178	11	adjusted	adjust	VERB
taxlaw-2803	178	12	annually	annually	ADV
taxlaw-2803	178	13	.	.	PUNCT
taxlaw-2803	179	1	i.r.c	i.r.c	NOUN
taxlaw-2803	179	2	.	.	PUNCT
taxlaw-2803	180	1	§	§	PROPN
taxlaw-2803	180	2	63(a)(4	63(a)(4	NUM
taxlaw-2803	180	3	)	)	PUNCT
taxlaw-2803	180	4	(	(	PUNCT
taxlaw-2803	180	5	2010	2010	NUM
taxlaw-2803	180	6	)	)	PUNCT
taxlaw-2803	180	7	.	.	PUNCT
taxlaw-2803	181	1	the	the	DET
taxlaw-2803	181	2	standard	standard	ADJ
taxlaw-2803	181	3	deduction	deduction	NOUN
taxlaw-2803	181	4	provisions	provision	NOUN
taxlaw-2803	181	5	also	also	ADV
taxlaw-2803	181	6	provide	provide	VERB
taxlaw-2803	181	7	for	for	ADP
taxlaw-2803	181	8	other	other	ADJ
taxlaw-2803	181	9	adjustments	adjustment	NOUN
taxlaw-2803	181	10	.	.	PUNCT
taxlaw-2803	182	1	for	for	ADP
taxlaw-2803	182	2	the	the	DET
taxlaw-2803	182	3	aged	aged	ADJ
taxlaw-2803	182	4	and	and	CCONJ
taxlaw-2803	182	5	blind	blind	ADJ
taxlaw-2803	182	6	the	the	DET
taxlaw-2803	182	7	standard	standard	ADJ
taxlaw-2803	182	8	deduction	deduction	NOUN
taxlaw-2803	182	9	is	be	AUX
taxlaw-2803	182	10	increased	increase	VERB
taxlaw-2803	182	11	by	by	ADP
taxlaw-2803	182	12	$	$	SYM
taxlaw-2803	182	13	1100	1100	NUM
taxlaw-2803	182	14	.	.	PUNCT
taxlaw-2803	183	1	i.r.c	i.r.c	NOUN
taxlaw-2803	183	2	.	.	PUNCT
taxlaw-2803	184	1	§	§	PROPN
taxlaw-2803	184	2	63(c)(1)(b	63(c)(1)(b	NOUN
taxlaw-2803	184	3	)	)	PUNCT
taxlaw-2803	184	4	,	,	PUNCT
taxlaw-2803	184	5	(	(	PUNCT
taxlaw-2803	184	6	c)(3	c)(3	NOUN
taxlaw-2803	184	7	)	)	PUNCT
taxlaw-2803	184	8	,	,	PUNCT
taxlaw-2803	184	9	(	(	PUNCT
taxlaw-2803	184	10	c)(4	c)(4	NUM
taxlaw-2803	184	11	)	)	PUNCT
taxlaw-2803	185	1	,	,	PUNCT
taxlaw-2803	185	2	(	(	PUNCT
taxlaw-2803	185	3	f	f	X
taxlaw-2803	185	4	)	)	PUNCT
taxlaw-2803	185	5	(	(	PUNCT
taxlaw-2803	185	6	2010	2010	NUM
taxlaw-2803	185	7	)	)	PUNCT
taxlaw-2803	185	8	;	;	PUNCT
taxlaw-2803	185	9	rev	rev	PROPN
taxlaw-2803	185	10	.	.	PROPN
taxlaw-2803	185	11	proc	proc	PROPN
taxlaw-2803	185	12	.	.	PUNCT
taxlaw-2803	186	1	2009	2009	NUM
taxlaw-2803	186	2	-	-	SYM
taxlaw-2803	186	3	50	50	NUM
taxlaw-2803	186	4	§	§	PROPN
taxlaw-2803	186	5	3.11(3	3.11(3	NUM
taxlaw-2803	186	6	)	)	PUNCT
taxlaw-2803	186	7	.	.	PUNCT
taxlaw-2803	187	1	the	the	DET
taxlaw-2803	187	2	amount	amount	NOUN
taxlaw-2803	187	3	increases	increase	VERB
taxlaw-2803	187	4	to	to	ADP
taxlaw-2803	187	5	$	$	SYM
taxlaw-2803	187	6	1400	1400	NUM
taxlaw-2803	187	7	for	for	ADP
taxlaw-2803	187	8	an	an	DET
taxlaw-2803	187	9	unmarried	unmarried	ADJ
taxlaw-2803	187	10	taxpayer	taxpayer	NOUN
taxlaw-2803	187	11	who	who	PRON
taxlaw-2803	187	12	is	be	AUX
taxlaw-2803	187	13	not	not	PART
taxlaw-2803	187	14	a	a	DET
taxlaw-2803	187	15	surviving	surviving	NOUN
taxlaw-2803	187	16	spouse	spouse	NOUN
taxlaw-2803	187	17	.	.	PUNCT
taxlaw-2803	188	1	i	i	PRON
taxlaw-2803	188	2	d.	d.	PROPN
taxlaw-2803	188	3	for	for	ADP
taxlaw-2803	188	4	a	a	DET
taxlaw-2803	188	5	person	person	NOUN
taxlaw-2803	188	6	claimed	claim	VERB
taxlaw-2803	188	7	as	as	ADP
taxlaw-2803	188	8	a	a	DET
taxlaw-2803	188	9	dependent	dependent	ADJ
taxlaw-2803	188	10	on	on	ADP
taxlaw-2803	188	11	another	another	DET
taxlaw-2803	188	12	’s	’s	ADJ
taxlaw-2803	188	13	tax	tax	NOUN
taxlaw-2803	188	14	return	return	NOUN
taxlaw-2803	188	15	,	,	PUNCT
taxlaw-2803	188	16	the	the	DET
taxlaw-2803	188	17	basic	basic	ADJ
taxlaw-2803	188	18	standard	standard	ADJ
taxlaw-2803	188	19	deduction	deduction	NOUN
taxlaw-2803	188	20	is	be	AUX
taxlaw-2803	188	21	,	,	PUNCT
taxlaw-2803	188	22	for	for	ADP
taxlaw-2803	188	23	2010	2010	NUM
taxlaw-2803	188	24	,	,	PUNCT
taxlaw-2803	188	25	the	the	DET
taxlaw-2803	188	26	greater	great	ADJ
taxlaw-2803	188	27	of	of	ADP
taxlaw-2803	188	28	$	$	SYM
taxlaw-2803	188	29	950	950	NUM
taxlaw-2803	188	30	or	or	CCONJ
taxlaw-2803	188	31	$	$	SYM
taxlaw-2803	188	32	300	300	NUM
taxlaw-2803	188	33	plus	plus	CCONJ
taxlaw-2803	188	34	the	the	DET
taxlaw-2803	188	35	individual	individual	NOUN
taxlaw-2803	188	36	’s	’s	PART
taxlaw-2803	188	37	earned	earn	VERB
taxlaw-2803	188	38	income	income	NOUN
taxlaw-2803	188	39	,	,	PUNCT
taxlaw-2803	188	40	up	up	ADP
taxlaw-2803	188	41	to	to	ADP
taxlaw-2803	188	42	the	the	DET
taxlaw-2803	188	43	typical	typical	ADJ
taxlaw-2803	188	44	basic	basic	ADJ
taxlaw-2803	188	45	standard	standard	ADJ
taxlaw-2803	188	46	deduction	deduction	NOUN
taxlaw-2803	188	47	amount	amount	NOUN
taxlaw-2803	188	48	described	describe	VERB
taxlaw-2803	188	49	above	above	ADV
taxlaw-2803	188	50	.	.	PUNCT
taxlaw-2803	189	1	i.r.c	i.r.c	NOUN
taxlaw-2803	189	2	.	.	PUNCT
taxlaw-2803	190	1	§	§	PROPN
taxlaw-2803	190	2	63(c)(5	63(c)(5	NUM
taxlaw-2803	190	3	)	)	PUNCT
taxlaw-2803	190	4	(	(	PUNCT
taxlaw-2803	190	5	2010	2010	NUM
taxlaw-2803	190	6	)	)	PUNCT
taxlaw-2803	190	7	,	,	PUNCT
taxlaw-2803	190	8	rev	rev	PROPN
taxlaw-2803	190	9	.	.	PROPN
taxlaw-2803	190	10	proc	proc	PROPN
taxlaw-2803	190	11	.	.	PUNCT
taxlaw-2803	191	1	2009	2009	NUM
taxlaw-2803	191	2	-	-	SYM
taxlaw-2803	191	3	50	50	NUM
taxlaw-2803	191	4	§	§	PROPN
taxlaw-2803	191	5	3.11(2	3.11(2	NUM
taxlaw-2803	191	6	)	)	PUNCT
taxlaw-2803	191	7	.	.	PUNCT
taxlaw-2803	192	1	the	the	DET
taxlaw-2803	192	2	principal	principal	ADJ
taxlaw-2803	192	3	purpose	purpose	NOUN
taxlaw-2803	192	4	of	of	ADP
taxlaw-2803	192	5	this	this	DET
taxlaw-2803	192	6	reduction	reduction	NOUN
taxlaw-2803	192	7	is	be	AUX
taxlaw-2803	192	8	to	to	PART
taxlaw-2803	192	9	reduce	reduce	VERB
taxlaw-2803	192	10	opportunities	opportunity	NOUN
taxlaw-2803	192	11	for	for	ADP
taxlaw-2803	192	12	tax	tax	NOUN
taxlaw-2803	192	13	avoidance	avoidance	NOUN
taxlaw-2803	192	14	by	by	ADP
taxlaw-2803	192	15	parents	parent	NOUN
taxlaw-2803	192	16	shifting	shift	VERB
taxlaw-2803	192	17	investment	investment	NOUN
taxlaw-2803	192	18	income	income	NOUN
taxlaw-2803	192	19	to	to	ADP
taxlaw-2803	192	20	their	their	PRON
taxlaw-2803	192	21	children	child	NOUN
taxlaw-2803	192	22	.	.	PUNCT
taxlaw-2803	193	1	see	see	VERB
taxlaw-2803	193	2	2	2	NUM
taxlaw-2803	193	3	boris	boris	PROPN
taxlaw-2803	193	4	i.	i.	PROPN
taxlaw-2803	193	5	bittker	bittker	PROPN
taxlaw-2803	193	6	&	&	CCONJ
taxlaw-2803	193	7	lawrence	lawrence	PROPN
taxlaw-2803	193	8	lokken	lokken	PROPN
taxlaw-2803	193	9	,	,	PUNCT
taxlaw-2803	193	10	federal	federal	ADJ
taxlaw-2803	193	11	taxation	taxation	NOUN
taxlaw-2803	193	12	of	of	ADP
taxlaw-2803	193	13	income	income	NOUN
taxlaw-2803	193	14	,	,	PUNCT
taxlaw-2803	193	15	estates	estate	NOUN
taxlaw-2803	193	16	,	,	PUNCT
taxlaw-2803	193	17	and	and	CCONJ
taxlaw-2803	193	18	gifts	gift	NOUN
taxlaw-2803	193	19	¶	¶	PROPN
taxlaw-2803	193	20	30.5.2	30.5.2	NUM
taxlaw-2803	194	1	(	(	PUNCT
taxlaw-2803	194	2	3d	3d	PROPN
taxlaw-2803	194	3	ed	ed	NOUN
taxlaw-2803	194	4	.	.	PROPN
taxlaw-2803	194	5	2000	2000	NUM
taxlaw-2803	194	6	)	)	PUNCT
taxlaw-2803	194	7	.	.	PUNCT
taxlaw-2803	195	1	22	22	NUM
taxlaw-2803	195	2	i.r.c	i.r.c	NOUN
taxlaw-2803	195	3	.	.	PUNCT
taxlaw-2803	196	1	§	§	PROPN
taxlaw-2803	196	2	63(b	63(b	NUM
taxlaw-2803	196	3	)	)	PUNCT
taxlaw-2803	196	4	,	,	PUNCT
taxlaw-2803	196	5	(	(	PUNCT
taxlaw-2803	196	6	e	e	NOUN
taxlaw-2803	196	7	)	)	PUNCT
taxlaw-2803	196	8	(	(	PUNCT
taxlaw-2803	196	9	2010	2010	NUM
taxlaw-2803	196	10	)	)	PUNCT
taxlaw-2803	196	11	(	(	PUNCT
taxlaw-2803	196	12	on	on	ADP
taxlaw-2803	196	13	election	election	NOUN
taxlaw-2803	196	14	to	to	PART
taxlaw-2803	196	15	itemize	itemize	VERB
taxlaw-2803	196	16	)	)	PUNCT
taxlaw-2803	196	17	.	.	PUNCT
taxlaw-2803	197	1	210	210	NUM
taxlaw-2803	197	2	columbia	columbia	PROPN
taxlaw-2803	197	3	journal	journal	PROPN
taxlaw-2803	197	4	of	of	ADP
taxlaw-2803	197	5	tax	tax	NOUN
taxlaw-2803	197	6	law	law	NOUN
taxlaw-2803	198	1	[	[	X
taxlaw-2803	198	2	vol.2:203	vol.2:203	NOUN
taxlaw-2803	198	3	via	via	ADP
taxlaw-2803	198	4	the	the	DET
taxlaw-2803	198	5	tax	tax	NOUN
taxlaw-2803	198	6	code	code	NOUN
taxlaw-2803	198	7	—	—	PUNCT
taxlaw-2803	198	8	such	such	ADJ
taxlaw-2803	198	9	as	as	ADP
taxlaw-2803	198	10	charitable	charitable	ADJ
taxlaw-2803	198	11	contributions	contribution	NOUN
taxlaw-2803	198	12	.	.	PUNCT
taxlaw-2803	199	1	deductions	deduction	NOUN
taxlaw-2803	199	2	for	for	ADP
taxlaw-2803	199	3	individuals	individual	NOUN
taxlaw-2803	199	4	are	be	AUX
taxlaw-2803	199	5	generally	generally	ADV
taxlaw-2803	199	6	grouped	group	VERB
taxlaw-2803	199	7	into	into	ADP
taxlaw-2803	199	8	two	two	NUM
taxlaw-2803	199	9	categories	category	NOUN
taxlaw-2803	199	10	:	:	PUNCT
taxlaw-2803	199	11	―above	―above	ADJ
taxlaw-2803	199	12	-	-	PUNCT
taxlaw-2803	199	13	the	the	DET
taxlaw-2803	199	14	-	-	PUNCT
taxlaw-2803	199	15	line‖	line‖	NOUN
taxlaw-2803	199	16	deductions	deduction	NOUN
taxlaw-2803	199	17	from	from	ADP
taxlaw-2803	199	18	gross	gross	ADJ
taxlaw-2803	199	19	income	income	NOUN
taxlaw-2803	199	20	to	to	PART
taxlaw-2803	199	21	calculate	calculate	VERB
taxlaw-2803	199	22	agi	agi	NOUN
taxlaw-2803	199	23	,	,	PUNCT
taxlaw-2803	199	24	and	and	CCONJ
taxlaw-2803	199	25	―below	―below	NOUN
taxlaw-2803	199	26	-	-	PUNCT
taxlaw-2803	199	27	the	the	DET
taxlaw-2803	199	28	line,‖	line,‖	PROPN
taxlaw-2803	199	29	or	or	CCONJ
taxlaw-2803	199	30	itemized	itemize	VERB
taxlaw-2803	199	31	,	,	PUNCT
taxlaw-2803	199	32	deductions	deduction	NOUN
taxlaw-2803	199	33	from	from	ADP
taxlaw-2803	199	34	agi	agi	NOUN
taxlaw-2803	199	35	to	to	PART
taxlaw-2803	199	36	calculate	calculate	VERB
taxlaw-2803	199	37	taxable	taxable	ADJ
taxlaw-2803	199	38	income	income	NOUN
taxlaw-2803	199	39	.	.	PUNCT
taxlaw-2803	200	1	it	it	PRON
taxlaw-2803	200	2	is	be	AUX
taxlaw-2803	200	3	these	these	DET
taxlaw-2803	200	4	below	below	ADP
taxlaw-2803	200	5	-	-	PUNCT
taxlaw-2803	200	6	the	the	DET
taxlaw-2803	200	7	-	-	PUNCT
taxlaw-2803	200	8	line	line	NOUN
taxlaw-2803	200	9	,	,	PUNCT
taxlaw-2803	200	10	or	or	CCONJ
taxlaw-2803	200	11	itemized	itemize	VERB
taxlaw-2803	200	12	,	,	PUNCT
taxlaw-2803	200	13	deductions	deduction	NOUN
taxlaw-2803	200	14	for	for	ADP
taxlaw-2803	200	15	which	which	PRON
taxlaw-2803	200	16	the	the	DET
taxlaw-2803	200	17	standard	standard	ADJ
taxlaw-2803	200	18	deduction	deduction	NOUN
taxlaw-2803	200	19	is	be	AUX
taxlaw-2803	200	20	a	a	DET
taxlaw-2803	200	21	substitute	substitute	NOUN
taxlaw-2803	200	22	.	.	PUNCT
taxlaw-2803	201	1	the	the	DET
taxlaw-2803	201	2	above	above	ADP
taxlaw-2803	201	3	-	-	PUNCT
taxlaw-2803	201	4	the	the	DET
taxlaw-2803	201	5	-	-	PUNCT
taxlaw-2803	201	6	line	line	NOUN
taxlaw-2803	201	7	deductions	deduction	NOUN
taxlaw-2803	201	8	are	be	AUX
taxlaw-2803	201	9	available	available	ADJ
taxlaw-2803	201	10	to	to	ADP
taxlaw-2803	201	11	all	all	DET
taxlaw-2803	201	12	taxpayers	taxpayer	NOUN
taxlaw-2803	201	13	,	,	PUNCT
taxlaw-2803	201	14	while	while	SCONJ
taxlaw-2803	201	15	the	the	DET
taxlaw-2803	201	16	below	below	ADP
taxlaw-2803	201	17	-	-	PUNCT
taxlaw-2803	201	18	the	the	DET
taxlaw-2803	201	19	-	-	PUNCT
taxlaw-2803	201	20	line	line	NOUN
taxlaw-2803	201	21	deductions	deduction	NOUN
taxlaw-2803	201	22	are	be	AUX
taxlaw-2803	201	23	taken	take	VERB
taxlaw-2803	201	24	only	only	ADV
taxlaw-2803	201	25	by	by	ADP
taxlaw-2803	201	26	those	those	PRON
taxlaw-2803	201	27	whose	whose	DET
taxlaw-2803	201	28	itemizable	itemizable	ADJ
taxlaw-2803	201	29	expenses	expense	NOUN
taxlaw-2803	201	30	exceed	exceed	VERB
taxlaw-2803	201	31	the	the	DET
taxlaw-2803	201	32	relevant	relevant	ADJ
taxlaw-2803	201	33	standard	standard	ADJ
taxlaw-2803	201	34	deduction	deduction	NOUN
taxlaw-2803	201	35	amount	amount	NOUN
taxlaw-2803	201	36	.	.	PUNCT
taxlaw-2803	202	1	this	this	DET
taxlaw-2803	202	2	structure	structure	NOUN
taxlaw-2803	202	3	results	result	VERB
taxlaw-2803	202	4	in	in	ADP
taxlaw-2803	202	5	a	a	DET
taxlaw-2803	202	6	taxpayer	taxpayer	NOUN
taxlaw-2803	202	7	deducting	deduct	VERB
taxlaw-2803	202	8	from	from	ADP
taxlaw-2803	202	9	agi	agi	NOUN
taxlaw-2803	202	10	an	an	DET
taxlaw-2803	202	11	amount	amount	NOUN
taxlaw-2803	202	12	no	no	ADV
taxlaw-2803	202	13	less	less	ADJ
taxlaw-2803	202	14	than	than	ADP
taxlaw-2803	202	15	the	the	DET
taxlaw-2803	202	16	standard	standard	ADJ
taxlaw-2803	202	17	deduction	deduction	NOUN
taxlaw-2803	202	18	in	in	ADP
taxlaw-2803	202	19	computing	compute	VERB
taxlaw-2803	202	20	tax	tax	NOUN
taxlaw-2803	202	21	,	,	PUNCT
taxlaw-2803	202	22	and	and	CCONJ
taxlaw-2803	202	23	often	often	ADV
taxlaw-2803	202	24	more	more	ADJ
taxlaw-2803	202	25	,	,	PUNCT
taxlaw-2803	202	26	if	if	SCONJ
taxlaw-2803	202	27	the	the	DET
taxlaw-2803	202	28	taxpayer	taxpayer	NOUN
taxlaw-2803	202	29	’s	’s	PART
taxlaw-2803	202	30	itemized	itemize	VERB
taxlaw-2803	202	31	deductions	deduction	NOUN
taxlaw-2803	202	32	exceed	exceed	VERB
taxlaw-2803	202	33	his	his	PRON
taxlaw-2803	202	34	standard	standard	ADJ
taxlaw-2803	202	35	deduction	deduction	NOUN
taxlaw-2803	202	36	amount	amount	NOUN
taxlaw-2803	202	37	.	.	PUNCT
taxlaw-2803	203	1	the	the	DET
taxlaw-2803	203	2	most	most	ADV
taxlaw-2803	203	3	important	important	ADJ
taxlaw-2803	203	4	itemized	itemize	VERB
taxlaw-2803	203	5	deductions	deduction	NOUN
taxlaw-2803	203	6	for	for	ADP
taxlaw-2803	203	7	individuals	individual	NOUN
taxlaw-2803	203	8	are	be	AUX
taxlaw-2803	203	9	for	for	ADP
taxlaw-2803	203	10	state	state	NOUN
taxlaw-2803	203	11	and	and	CCONJ
taxlaw-2803	203	12	local	local	ADJ
taxlaw-2803	203	13	taxes	taxis	NOUN
taxlaw-2803	203	14	,	,	PUNCT
taxlaw-2803	203	15	23	23	NUM
taxlaw-2803	203	16	mortgage	mortgage	NOUN
taxlaw-2803	203	17	interest	interest	NOUN
taxlaw-2803	203	18	,	,	PUNCT
taxlaw-2803	203	19	24	24	NUM
taxlaw-2803	203	20	medical	medical	ADJ
taxlaw-2803	203	21	expenses	expense	NOUN
taxlaw-2803	203	22	,	,	PUNCT
taxlaw-2803	203	23	25	25	NUM
taxlaw-2803	203	24	charitable	charitable	ADJ
taxlaw-2803	203	25	contributions	contribution	NOUN
taxlaw-2803	203	26	,	,	PUNCT
taxlaw-2803	203	27	26	26	NUM
taxlaw-2803	203	28	certain	certain	ADJ
taxlaw-2803	203	29	expenses	expense	NOUN
taxlaw-2803	203	30	in	in	ADP
taxlaw-2803	203	31	the	the	DET
taxlaw-2803	203	32	production	production	NOUN
taxlaw-2803	203	33	of	of	ADP
taxlaw-2803	203	34	income	income	NOUN
taxlaw-2803	203	35	(	(	PUNCT
taxlaw-2803	203	36	typically	typically	ADV
taxlaw-2803	203	37	relating	relate	VERB
taxlaw-2803	203	38	to	to	ADP
taxlaw-2803	203	39	investments	investment	NOUN
taxlaw-2803	203	40	,	,	PUNCT
taxlaw-2803	203	41	income	income	NOUN
taxlaw-2803	203	42	-	-	PUNCT
taxlaw-2803	203	43	producing	produce	VERB
taxlaw-2803	203	44	property	property	NOUN
taxlaw-2803	203	45	,	,	PUNCT
taxlaw-2803	203	46	and	and	CCONJ
taxlaw-2803	203	47	other	other	ADJ
taxlaw-2803	203	48	non	non	ADJ
taxlaw-2803	203	49	-	-	ADJ
taxlaw-2803	203	50	business	business	ADJ
taxlaw-2803	203	51	activity	activity	NOUN
taxlaw-2803	203	52	)	)	PUNCT
taxlaw-2803	203	53	,	,	PUNCT
taxlaw-2803	203	54	27	27	NUM
taxlaw-2803	203	55	unreimbursed	unreimburse	VERB
taxlaw-2803	203	56	employee	employee	NOUN
taxlaw-2803	203	57	expenses	expense	NOUN
taxlaw-2803	203	58	,	,	PUNCT
taxlaw-2803	203	59	28	28	NUM
taxlaw-2803	203	60	and	and	CCONJ
taxlaw-2803	203	61	casualty	casualty	NOUN
taxlaw-2803	203	62	and	and	CCONJ
taxlaw-2803	203	63	theft	theft	NOUN
taxlaw-2803	203	64	losses	loss	NOUN
taxlaw-2803	203	65	.	.	PUNCT
taxlaw-2803	204	1	29	29	NUM
taxlaw-2803	205	1	this	this	DET
taxlaw-2803	205	2	article	article	NOUN
taxlaw-2803	205	3	uses	use	VERB
taxlaw-2803	205	4	the	the	DET
taxlaw-2803	205	5	terms	term	NOUN
taxlaw-2803	205	6	―below	―below	PROPN
taxlaw-2803	205	7	-	-	PUNCT
taxlaw-2803	205	8	the	the	DET
taxlaw-2803	205	9	-	-	PUNCT
taxlaw-2803	205	10	line	line	NOUN
taxlaw-2803	205	11	deductions‖	deductions‖	NOUN
taxlaw-2803	205	12	and	and	CCONJ
taxlaw-2803	205	13	―itemized	―itemize	VERB
taxlaw-2803	205	14	deductions‖	deductions‖	NOUN
taxlaw-2803	205	15	interchangeably	interchangeably	ADV
taxlaw-2803	205	16	.	.	PUNCT
taxlaw-2803	206	1	it	it	PRON
taxlaw-2803	206	2	uses	use	VERB
taxlaw-2803	206	3	the	the	DET
taxlaw-2803	206	4	term	term	NOUN
taxlaw-2803	206	5	―itemizable	―itemizable	ADJ
taxlaw-2803	206	6	expense‖	expense‖	VERB
taxlaw-2803	206	7	to	to	PART
taxlaw-2803	206	8	refer	refer	VERB
taxlaw-2803	206	9	to	to	ADP
taxlaw-2803	206	10	the	the	DET
taxlaw-2803	206	11	expense	expense	NOUN
taxlaw-2803	206	12	itself	itself	PRON
taxlaw-2803	206	13	,	,	PUNCT
taxlaw-2803	206	14	as	as	SCONJ
taxlaw-2803	206	15	distinguished	distinguish	VERB
taxlaw-2803	206	16	from	from	ADP
taxlaw-2803	206	17	the	the	DET
taxlaw-2803	206	18	respective	respective	ADJ
taxlaw-2803	206	19	itemized	itemize	VERB
taxlaw-2803	206	20	deduction	deduction	NOUN
taxlaw-2803	206	21	,	,	PUNCT
taxlaw-2803	206	22	which	which	PRON
taxlaw-2803	206	23	may	may	AUX
taxlaw-2803	206	24	differ	differ	VERB
taxlaw-2803	206	25	in	in	ADP
taxlaw-2803	206	26	amount	amount	NOUN
taxlaw-2803	206	27	from	from	ADP
taxlaw-2803	206	28	the	the	DET
taxlaw-2803	206	29	expense	expense	NOUN
taxlaw-2803	206	30	itself	itself	PRON
taxlaw-2803	206	31	,	,	PUNCT
taxlaw-2803	206	32	or	or	CCONJ
taxlaw-2803	206	33	may	may	AUX
taxlaw-2803	206	34	not	not	PART
taxlaw-2803	206	35	be	be	AUX
taxlaw-2803	206	36	available	available	ADJ
taxlaw-2803	206	37	at	at	ADV
taxlaw-2803	206	38	all	all	ADV
taxlaw-2803	206	39	.	.	PUNCT
taxlaw-2803	207	1	b.	b.	VERB
taxlaw-2803	208	1	the	the	DET
taxlaw-2803	208	2	original	original	ADJ
taxlaw-2803	208	3	standard	standard	ADJ
taxlaw-2803	208	4	deduction	deduction	NOUN
taxlaw-2803	208	5	:	:	PUNCT
taxlaw-2803	208	6	1944	1944	NUM
taxlaw-2803	208	7	-	-	SYM
taxlaw-2803	208	8	1964	1964	NUM
taxlaw-2803	208	9	during	during	ADP
taxlaw-2803	208	10	world	world	PROPN
taxlaw-2803	208	11	war	war	PROPN
taxlaw-2803	208	12	ii	ii	PROPN
taxlaw-2803	208	13	,	,	PUNCT
taxlaw-2803	208	14	the	the	DET
taxlaw-2803	208	15	united	united	PROPN
taxlaw-2803	208	16	states	states	PROPN
taxlaw-2803	208	17	faced	face	VERB
taxlaw-2803	208	18	an	an	DET
taxlaw-2803	208	19	enormous	enormous	ADJ
taxlaw-2803	208	20	need	need	NOUN
taxlaw-2803	208	21	to	to	PART
taxlaw-2803	208	22	raise	raise	VERB
taxlaw-2803	208	23	revenue	revenue	NOUN
taxlaw-2803	208	24	,	,	PUNCT
taxlaw-2803	208	25	which	which	PRON
taxlaw-2803	208	26	in	in	ADP
taxlaw-2803	208	27	turn	turn	NOUN
taxlaw-2803	208	28	led	lead	VERB
taxlaw-2803	208	29	to	to	ADP
taxlaw-2803	208	30	an	an	DET
taxlaw-2803	208	31	expansion	expansion	NOUN
taxlaw-2803	208	32	of	of	ADP
taxlaw-2803	208	33	the	the	DET
taxlaw-2803	208	34	income	income	NOUN
taxlaw-2803	208	35	tax	tax	NOUN
taxlaw-2803	208	36	beyond	beyond	ADP
taxlaw-2803	208	37	the	the	DET
taxlaw-2803	208	38	small	small	ADJ
taxlaw-2803	208	39	percentage	percentage	NOUN
taxlaw-2803	208	40	of	of	ADP
taxlaw-2803	208	41	highincome	highincome	ADJ
taxlaw-2803	208	42	taxpayers	taxpayer	NOUN
taxlaw-2803	208	43	that	that	SCONJ
taxlaw-2803	208	44	it	it	PRON
taxlaw-2803	208	45	had	have	AUX
taxlaw-2803	208	46	previously	previously	ADV
taxlaw-2803	208	47	reached	reach	VERB
taxlaw-2803	208	48	.	.	PUNCT
taxlaw-2803	209	1	30	30	NUM
taxlaw-2803	209	2	while	while	SCONJ
taxlaw-2803	209	3	high	high	ADJ
taxlaw-2803	209	4	-	-	PUNCT
taxlaw-2803	209	5	income	income	NOUN
taxlaw-2803	209	6	taxpayers	taxpayer	NOUN
taxlaw-2803	209	7	generally	generally	ADV
taxlaw-2803	209	8	had	have	VERB
taxlaw-2803	209	9	the	the	DET
taxlaw-2803	209	10	sophistication	sophistication	NOUN
taxlaw-2803	209	11	to	to	PART
taxlaw-2803	209	12	navigate	navigate	VERB
taxlaw-2803	209	13	the	the	DET
taxlaw-2803	209	14	complexities	complexity	NOUN
taxlaw-2803	209	15	of	of	ADP
taxlaw-2803	209	16	the	the	DET
taxlaw-2803	209	17	tax	tax	NOUN
taxlaw-2803	209	18	system	system	NOUN
taxlaw-2803	209	19	,	,	PUNCT
taxlaw-2803	209	20	congress	congress	PROPN
taxlaw-2803	209	21	was	be	AUX
taxlaw-2803	209	22	concerned	concern	VERB
taxlaw-2803	209	23	that	that	SCONJ
taxlaw-2803	209	24	this	this	PRON
taxlaw-2803	209	25	was	be	AUX
taxlaw-2803	209	26	not	not	PART
taxlaw-2803	209	27	necessarily	necessarily	ADV
taxlaw-2803	209	28	the	the	DET
taxlaw-2803	209	29	case	case	NOUN
taxlaw-2803	209	30	for	for	ADP
taxlaw-2803	209	31	the	the	DET
taxlaw-2803	209	32	new	new	ADJ
taxlaw-2803	209	33	middleand	middleand	NOUN
taxlaw-2803	209	34	low	low	ADJ
taxlaw-2803	209	35	-	-	PUNCT
taxlaw-2803	209	36	income	income	NOUN
taxlaw-2803	209	37	taxpayers	taxpayer	NOUN
taxlaw-2803	209	38	.	.	PUNCT
taxlaw-2803	210	1	in	in	ADP
taxlaw-2803	210	2	1944	1944	NUM
taxlaw-2803	210	3	,	,	PUNCT
taxlaw-2803	210	4	congress	congress	PROPN
taxlaw-2803	210	5	made	make	VERB
taxlaw-2803	210	6	some	some	PRON
taxlaw-2803	210	7	of	of	ADP
taxlaw-2803	210	8	the	the	DET
taxlaw-2803	210	9	war	war	NOUN
taxlaw-2803	210	10	-	-	PUNCT
taxlaw-2803	210	11	time	time	NOUN
taxlaw-2803	210	12	tax	tax	NOUN
taxlaw-2803	210	13	increases	increase	NOUN
taxlaw-2803	210	14	permanent	permanent	ADJ
taxlaw-2803	210	15	,	,	PUNCT
taxlaw-2803	210	16	but	but	CCONJ
taxlaw-2803	210	17	alongside	alongside	ADP
taxlaw-2803	210	18	those	those	PRON
taxlaw-2803	210	19	it	it	PRON
taxlaw-2803	210	20	also	also	ADV
taxlaw-2803	210	21	expanded	expand	VERB
taxlaw-2803	210	22	a	a	DET
taxlaw-2803	210	23	simplified	simplified	ADJ
taxlaw-2803	210	24	tax	tax	NOUN
taxlaw-2803	210	25	system	system	NOUN
taxlaw-2803	210	26	and	and	CCONJ
taxlaw-2803	210	27	instituted	institute	VERB
taxlaw-2803	210	28	the	the	DET
taxlaw-2803	210	29	―optional	―optional	ADJ
taxlaw-2803	210	30	standard	standard	NOUN
taxlaw-2803	210	31	deduction.‖	deduction.‖	VERB
taxlaw-2803	210	32	the	the	DET
taxlaw-2803	210	33	optional	optional	ADJ
taxlaw-2803	210	34	standard	standard	ADJ
taxlaw-2803	210	35	deduction	deduction	NOUN
taxlaw-2803	210	36	was	be	AUX
taxlaw-2803	210	37	set	set	VERB
taxlaw-2803	210	38	at	at	ADP
taxlaw-2803	210	39	10	10	NUM
taxlaw-2803	210	40	%	%	NOUN
taxlaw-2803	210	41	of	of	ADP
taxlaw-2803	210	42	agi	agi	NOUN
taxlaw-2803	210	43	,	,	PUNCT
taxlaw-2803	210	44	up	up	ADP
taxlaw-2803	210	45	to	to	ADP
taxlaw-2803	210	46	a	a	DET
taxlaw-2803	210	47	maximum	maximum	NOUN
taxlaw-2803	210	48	of	of	ADP
taxlaw-2803	210	49	$	$	SYM
taxlaw-2803	210	50	500	500	NUM
taxlaw-2803	210	51	for	for	ADP
taxlaw-2803	210	52	single	single	ADJ
taxlaw-2803	210	53	taxpayers	taxpayer	NOUN
taxlaw-2803	210	54	,	,	PUNCT
taxlaw-2803	210	55	$	$	SYM
taxlaw-2803	210	56	1000	1000	NUM
taxlaw-2803	210	57	for	for	ADP
taxlaw-2803	210	58	married	married	ADJ
taxlaw-2803	210	59	taxpayers	taxpayer	NOUN
taxlaw-2803	210	60	filing	file	VERB
taxlaw-2803	210	61	jointly	jointly	ADV
taxlaw-2803	210	62	31	31	NUM
taxlaw-2803	210	63	(	(	PUNCT
taxlaw-2803	210	64	or	or	CCONJ
taxlaw-2803	210	65	roughly	roughly	ADV
taxlaw-2803	210	66	$	$	SYM
taxlaw-2803	210	67	6250/$12,500	6250/$12,500	NUM
taxlaw-2803	210	68	in	in	ADP
taxlaw-2803	210	69	2011	2011	NUM
taxlaw-2803	210	70	dollars	dollar	NOUN
taxlaw-2803	210	71	32	32	NUM
taxlaw-2803	210	72	)	)	PUNCT
taxlaw-2803	210	73	.	.	PUNCT
taxlaw-2803	211	1	taxpayers	taxpayer	NOUN
taxlaw-2803	211	2	with	with	ADP
taxlaw-2803	211	3	agi	agi	PROPN
taxlaw-2803	211	4	less	less	ADJ
taxlaw-2803	211	5	than	than	ADP
taxlaw-2803	211	6	$	$	SYM
taxlaw-2803	211	7	5000	5000	NUM
taxlaw-2803	211	8	23	23	NUM
taxlaw-2803	211	9	i.r.c	i.r.c	NOUN
taxlaw-2803	211	10	.	.	PUNCT
taxlaw-2803	212	1	§	§	PROPN
taxlaw-2803	212	2	164	164	NUM
taxlaw-2803	212	3	(	(	PUNCT
taxlaw-2803	212	4	2010	2010	NUM
taxlaw-2803	212	5	)	)	PUNCT
taxlaw-2803	212	6	.	.	PUNCT
taxlaw-2803	213	1	24	24	NUM
taxlaw-2803	213	2	i.r.c	i.r.c	NOUN
taxlaw-2803	213	3	.	.	PUNCT
taxlaw-2803	214	1	§	§	PROPN
taxlaw-2803	214	2	163(a	163(a	PROPN
taxlaw-2803	214	3	)	)	PUNCT
taxlaw-2803	214	4	,	,	PUNCT
taxlaw-2803	214	5	(	(	PUNCT
taxlaw-2803	214	6	h	h	NOUN
taxlaw-2803	214	7	)	)	PUNCT
taxlaw-2803	214	8	(	(	PUNCT
taxlaw-2803	214	9	2010	2010	NUM
taxlaw-2803	214	10	)	)	PUNCT
taxlaw-2803	214	11	.	.	PUNCT
taxlaw-2803	215	1	25	25	NUM
taxlaw-2803	215	2	i.r.c	i.r.c	NOUN
taxlaw-2803	215	3	.	.	PUNCT
taxlaw-2803	216	1	§	§	PROPN
taxlaw-2803	216	2	213	213	NUM
taxlaw-2803	216	3	(	(	PUNCT
taxlaw-2803	216	4	2010	2010	NUM
taxlaw-2803	216	5	)	)	PUNCT
taxlaw-2803	216	6	.	.	PUNCT
taxlaw-2803	217	1	the	the	DET
taxlaw-2803	217	2	deduction	deduction	NOUN
taxlaw-2803	217	3	for	for	ADP
taxlaw-2803	217	4	medical	medical	ADJ
taxlaw-2803	217	5	expenses	expense	NOUN
taxlaw-2803	217	6	is	be	AUX
taxlaw-2803	217	7	limited	limit	VERB
taxlaw-2803	217	8	to	to	ADP
taxlaw-2803	217	9	amounts	amount	NOUN
taxlaw-2803	217	10	above	above	ADP
taxlaw-2803	217	11	7.5	7.5	NUM
taxlaw-2803	217	12	%	%	NOUN
taxlaw-2803	217	13	of	of	ADP
taxlaw-2803	217	14	agi	agi	PROPN
taxlaw-2803	217	15	.	.	PUNCT
taxlaw-2803	217	16	i.r.c	i.r.c	PROPN
taxlaw-2803	217	17	.	.	PUNCT
taxlaw-2803	218	1	§	§	PROPN
taxlaw-2803	218	2	213(a	213(a	PROPN
taxlaw-2803	218	3	)	)	PUNCT
taxlaw-2803	218	4	(	(	PUNCT
taxlaw-2803	218	5	2010	2010	NUM
taxlaw-2803	218	6	)	)	PUNCT
taxlaw-2803	218	7	.	.	PUNCT
taxlaw-2803	219	1	26	26	NUM
taxlaw-2803	219	2	i.r.c	i.r.c	NOUN
taxlaw-2803	219	3	.	.	PUNCT
taxlaw-2803	220	1	§	§	PROPN
taxlaw-2803	220	2	170(a)(1	170(a)(1	NUM
taxlaw-2803	220	3	)	)	PUNCT
taxlaw-2803	220	4	(	(	PUNCT
taxlaw-2803	220	5	2010	2010	NUM
taxlaw-2803	220	6	)	)	PUNCT
taxlaw-2803	220	7	.	.	PUNCT
taxlaw-2803	221	1	the	the	DET
taxlaw-2803	221	2	deduction	deduction	NOUN
taxlaw-2803	221	3	for	for	ADP
taxlaw-2803	221	4	charitable	charitable	ADJ
taxlaw-2803	221	5	contributions	contribution	NOUN
taxlaw-2803	221	6	can	can	AUX
taxlaw-2803	221	7	be	be	AUX
taxlaw-2803	221	8	no	no	ADV
taxlaw-2803	221	9	more	more	ADJ
taxlaw-2803	221	10	than	than	ADP
taxlaw-2803	221	11	50	50	NUM
taxlaw-2803	221	12	%	%	NOUN
taxlaw-2803	221	13	of	of	ADP
taxlaw-2803	221	14	a	a	DET
taxlaw-2803	221	15	taxpayer	taxpayer	NOUN
taxlaw-2803	221	16	’s	’s	PART
taxlaw-2803	221	17	―contribution	―contribution	PROPN
taxlaw-2803	221	18	base‖	base‖	PROPN
taxlaw-2803	221	19	(	(	PUNCT
taxlaw-2803	221	20	and	and	CCONJ
taxlaw-2803	221	21	possibly	possibly	ADV
taxlaw-2803	221	22	less	less	ADJ
taxlaw-2803	221	23	)	)	PUNCT
taxlaw-2803	221	24	.	.	PUNCT
taxlaw-2803	222	1	i.r.c	i.r.c	NOUN
taxlaw-2803	222	2	.	.	PUNCT
taxlaw-2803	223	1	§	§	PROPN
taxlaw-2803	223	2	170(b)(1	170(b)(1	PROPN
taxlaw-2803	223	3	)	)	PUNCT
taxlaw-2803	223	4	(	(	PUNCT
taxlaw-2803	223	5	2010	2010	NUM
taxlaw-2803	223	6	)	)	PUNCT
taxlaw-2803	223	7	.	.	PUNCT
taxlaw-2803	224	1	―contribution	―contribution	PROPN
taxlaw-2803	224	2	base‖	base‖	PROPN
taxlaw-2803	224	3	is	be	AUX
taxlaw-2803	224	4	agi	agi	NOUN
taxlaw-2803	224	5	computed	compute	VERB
taxlaw-2803	224	6	without	without	ADP
taxlaw-2803	224	7	regard	regard	NOUN
taxlaw-2803	224	8	for	for	ADP
taxlaw-2803	224	9	any	any	DET
taxlaw-2803	224	10	net	net	ADJ
taxlaw-2803	224	11	operating	operating	NOUN
taxlaw-2803	224	12	loss	loss	NOUN
taxlaw-2803	224	13	carryback	carryback	NOUN
taxlaw-2803	224	14	to	to	ADP
taxlaw-2803	224	15	the	the	DET
taxlaw-2803	224	16	taxable	taxable	ADJ
taxlaw-2803	224	17	year	year	NOUN
taxlaw-2803	224	18	under	under	ADP
taxlaw-2803	224	19	§	§	PROPN
taxlaw-2803	224	20	172	172	NUM
taxlaw-2803	224	21	(	(	PUNCT
taxlaw-2803	224	22	2010	2010	NUM
taxlaw-2803	224	23	)	)	PUNCT
taxlaw-2803	224	24	.	.	PUNCT
taxlaw-2803	225	1	i.r.c	i.r.c	NOUN
taxlaw-2803	225	2	.	.	PUNCT
taxlaw-2803	226	1	§	§	PROPN
taxlaw-2803	226	2	170(b)(1)(g	170(b)(1)(g	NUM
taxlaw-2803	226	3	)	)	PUNCT
taxlaw-2803	226	4	(	(	PUNCT
taxlaw-2803	226	5	2010	2010	NUM
taxlaw-2803	226	6	)	)	PUNCT
taxlaw-2803	226	7	.	.	PUNCT
taxlaw-2803	227	1	27	27	NUM
taxlaw-2803	227	2	i.r.c	i.r.c	NOUN
taxlaw-2803	227	3	.	.	PUNCT
taxlaw-2803	228	1	§	§	PROPN
taxlaw-2803	228	2	212	212	NUM
taxlaw-2803	228	3	(	(	PUNCT
taxlaw-2803	228	4	2010	2010	NUM
taxlaw-2803	228	5	)	)	PUNCT
taxlaw-2803	228	6	.	.	PUNCT
taxlaw-2803	229	1	28	28	NUM
taxlaw-2803	229	2	i.r.c	i.r.c	NOUN
taxlaw-2803	229	3	.	.	PUNCT
taxlaw-2803	230	1	§	§	PROPN
taxlaw-2803	230	2	162(a	162(a	PROPN
taxlaw-2803	230	3	)	)	PUNCT
taxlaw-2803	230	4	(	(	PUNCT
taxlaw-2803	230	5	2010	2010	NUM
taxlaw-2803	230	6	)	)	PUNCT
taxlaw-2803	230	7	.	.	PUNCT
taxlaw-2803	231	1	section	section	NOUN
taxlaw-2803	231	2	212	212	NUM
taxlaw-2803	231	3	and	and	CCONJ
taxlaw-2803	231	4	162	162	NUM
taxlaw-2803	231	5	deductions	deduction	NOUN
taxlaw-2803	231	6	(	(	PUNCT
taxlaw-2803	231	7	among	among	ADP
taxlaw-2803	231	8	others	other	NOUN
taxlaw-2803	231	9	)	)	PUNCT
taxlaw-2803	231	10	are	be	AUX
taxlaw-2803	231	11	subject	subject	ADJ
taxlaw-2803	231	12	to	to	ADP
taxlaw-2803	231	13	the	the	DET
taxlaw-2803	231	14	2	2	NUM
taxlaw-2803	231	15	%	%	NOUN
taxlaw-2803	231	16	of	of	ADP
taxlaw-2803	231	17	agi	agi	NOUN
taxlaw-2803	231	18	floor	floor	NOUN
taxlaw-2803	231	19	on	on	ADP
taxlaw-2803	231	20	miscellaneous	miscellaneous	ADJ
taxlaw-2803	231	21	itemized	itemize	VERB
taxlaw-2803	231	22	deductions	deduction	NOUN
taxlaw-2803	231	23	.	.	PUNCT
taxlaw-2803	232	1	i.r.c	i.r.c	NOUN
taxlaw-2803	232	2	.	.	PUNCT
taxlaw-2803	233	1	§	§	PROPN
taxlaw-2803	233	2	67	67	NUM
taxlaw-2803	233	3	(	(	PUNCT
taxlaw-2803	233	4	2010	2010	NUM
taxlaw-2803	233	5	)	)	PUNCT
taxlaw-2803	233	6	.	.	PUNCT
taxlaw-2803	234	1	29	29	NUM
taxlaw-2803	234	2	i.r.c	i.r.c	NOUN
taxlaw-2803	234	3	.	.	PUNCT
taxlaw-2803	235	1	§	§	PROPN
taxlaw-2803	235	2	165	165	NUM
taxlaw-2803	235	3	(	(	PUNCT
taxlaw-2803	235	4	2010	2010	NUM
taxlaw-2803	235	5	)	)	PUNCT
taxlaw-2803	235	6	.	.	PUNCT
taxlaw-2803	236	1	the	the	DET
taxlaw-2803	236	2	losses	loss	NOUN
taxlaw-2803	236	3	are	be	AUX
taxlaw-2803	236	4	limited	limit	VERB
taxlaw-2803	236	5	to	to	ADP
taxlaw-2803	236	6	amounts	amount	NOUN
taxlaw-2803	236	7	above	above	ADP
taxlaw-2803	236	8	$	$	SYM
taxlaw-2803	236	9	100	100	NUM
taxlaw-2803	236	10	per	per	ADP
taxlaw-2803	236	11	casualty	casualty	NOUN
taxlaw-2803	236	12	and	and	CCONJ
taxlaw-2803	236	13	only	only	ADV
taxlaw-2803	236	14	to	to	ADP
taxlaw-2803	236	15	the	the	DET
taxlaw-2803	236	16	extent	extent	NOUN
taxlaw-2803	236	17	the	the	DET
taxlaw-2803	236	18	total	total	ADJ
taxlaw-2803	236	19	losses	loss	NOUN
taxlaw-2803	236	20	exceed	exceed	VERB
taxlaw-2803	236	21	10	10	NUM
taxlaw-2803	236	22	%	%	NOUN
taxlaw-2803	236	23	of	of	ADP
taxlaw-2803	236	24	agi	agi	PROPN
taxlaw-2803	236	25	.	.	PUNCT
taxlaw-2803	236	26	i.r.c	i.r.c	PROPN
taxlaw-2803	236	27	.	.	PUNCT
taxlaw-2803	237	1	§	§	PROPN
taxlaw-2803	237	2	165(h	165(h	PROPN
taxlaw-2803	237	3	)	)	PUNCT
taxlaw-2803	237	4	(	(	PUNCT
taxlaw-2803	237	5	2010	2010	NUM
taxlaw-2803	237	6	)	)	PUNCT
taxlaw-2803	237	7	.	.	PUNCT
taxlaw-2803	238	1	30	30	NUM
taxlaw-2803	239	1	the	the	DET
taxlaw-2803	239	2	percentage	percentage	NOUN
taxlaw-2803	239	3	of	of	ADP
taxlaw-2803	239	4	households	household	NOUN
taxlaw-2803	239	5	subject	subject	ADJ
taxlaw-2803	239	6	to	to	ADP
taxlaw-2803	239	7	the	the	DET
taxlaw-2803	239	8	income	income	NOUN
taxlaw-2803	239	9	tax	tax	NOUN
taxlaw-2803	239	10	grew	grow	VERB
taxlaw-2803	239	11	from	from	ADP
taxlaw-2803	239	12	5	5	NUM
taxlaw-2803	239	13	%	%	NOUN
taxlaw-2803	239	14	to	to	PART
taxlaw-2803	239	15	74	74	NUM
taxlaw-2803	239	16	%	%	NOUN
taxlaw-2803	239	17	during	during	ADP
taxlaw-2803	239	18	the	the	DET
taxlaw-2803	239	19	period	period	NOUN
taxlaw-2803	239	20	.	.	PUNCT
taxlaw-2803	240	1	see	see	VERB
taxlaw-2803	240	2	lawrence	lawrence	PROPN
taxlaw-2803	240	3	h.	h.	PROPN
taxlaw-2803	240	4	seltzer	seltzer	PROPN
taxlaw-2803	240	5	,	,	PUNCT
taxlaw-2803	240	6	the	the	DET
taxlaw-2803	240	7	personal	personal	ADJ
taxlaw-2803	240	8	exemptions	exemption	NOUN
taxlaw-2803	240	9	in	in	ADP
taxlaw-2803	240	10	the	the	DET
taxlaw-2803	240	11	income	income	NOUN
taxlaw-2803	240	12	tax	tax	NOUN
taxlaw-2803	240	13	62	62	NUM
taxlaw-2803	240	14	tbl	tbl	NOUN
taxlaw-2803	240	15	.	.	PUNCT
taxlaw-2803	241	1	9	9	NUM
taxlaw-2803	241	2	(	(	PUNCT
taxlaw-2803	241	3	1968	1968	NUM
taxlaw-2803	241	4	)	)	PUNCT
taxlaw-2803	241	5	.	.	PUNCT
taxlaw-2803	242	1	the	the	DET
taxlaw-2803	242	2	percentage	percentage	NOUN
taxlaw-2803	242	3	dropped	drop	VERB
taxlaw-2803	242	4	to	to	ADP
taxlaw-2803	242	5	56	56	NUM
taxlaw-2803	242	6	%	%	NOUN
taxlaw-2803	242	7	in	in	ADP
taxlaw-2803	242	8	1946	1946	NUM
taxlaw-2803	242	9	.	.	PUNCT
taxlaw-2803	243	1	31	31	NUM
taxlaw-2803	243	2	individual	individual	ADJ
taxlaw-2803	243	3	income	income	NOUN
taxlaw-2803	243	4	tax	tax	NOUN
taxlaw-2803	243	5	act	act	NOUN
taxlaw-2803	243	6	of	of	ADP
taxlaw-2803	243	7	1944	1944	NUM
taxlaw-2803	243	8	,	,	PUNCT
taxlaw-2803	243	9	pub	pub	NOUN
taxlaw-2803	243	10	.	.	PUNCT
taxlaw-2803	244	1	l.	l.	PROPN
taxlaw-2803	244	2	no	no	INTJ
taxlaw-2803	244	3	.	.	PROPN
taxlaw-2803	245	1	78	78	NUM
taxlaw-2803	245	2	-	-	SYM
taxlaw-2803	245	3	315	315	NUM
taxlaw-2803	245	4	,	,	PUNCT
taxlaw-2803	245	5	§	§	PROPN
taxlaw-2803	245	6	9(a	9(a	NUM
taxlaw-2803	245	7	)	)	PUNCT
taxlaw-2803	245	8	,	,	PUNCT
taxlaw-2803	245	9	58	58	NUM
taxlaw-2803	245	10	stat	stat	NOUN
taxlaw-2803	245	11	.	.	PUNCT
taxlaw-2803	246	1	231	231	NUM
taxlaw-2803	246	2	,	,	PUNCT
taxlaw-2803	246	3	236	236	NUM
taxlaw-2803	246	4	.	.	PUNCT
taxlaw-2803	247	1	the	the	DET
taxlaw-2803	247	2	cap	cap	NOUN
taxlaw-2803	247	3	was	be	AUX
taxlaw-2803	247	4	later	later	ADV
taxlaw-2803	247	5	increased	increase	VERB
taxlaw-2803	247	6	to	to	ADP
taxlaw-2803	247	7	$	$	SYM
taxlaw-2803	247	8	1000	1000	NUM
taxlaw-2803	247	9	for	for	ADP
taxlaw-2803	247	10	single	single	ADJ
taxlaw-2803	247	11	taxpayers	taxpayer	NOUN
taxlaw-2803	247	12	.	.	PUNCT
taxlaw-2803	248	1	revenue	revenue	NOUN
taxlaw-2803	248	2	act	act	NOUN
taxlaw-2803	248	3	of	of	ADP
taxlaw-2803	248	4	1948	1948	NUM
taxlaw-2803	248	5	,	,	PUNCT
taxlaw-2803	248	6	pub	pub	NOUN
taxlaw-2803	248	7	.	.	PUNCT
taxlaw-2803	249	1	l.	l.	PROPN
taxlaw-2803	249	2	no	no	INTJ
taxlaw-2803	249	3	.	.	PROPN
taxlaw-2803	250	1	80	80	NUM
taxlaw-2803	250	2	-	-	SYM
taxlaw-2803	250	3	471	471	NUM
taxlaw-2803	250	4	,	,	PUNCT
taxlaw-2803	250	5	§	§	PROPN
taxlaw-2803	250	6	302(a	302(a	PROPN
taxlaw-2803	250	7	)	)	PUNCT
taxlaw-2803	250	8	,	,	PUNCT
taxlaw-2803	250	9	62	62	NUM
taxlaw-2803	250	10	stat	stat	NOUN
taxlaw-2803	250	11	.	.	PUNCT
taxlaw-2803	251	1	110	110	NUM
taxlaw-2803	251	2	,	,	PUNCT
taxlaw-2803	251	3	114	114	NUM
taxlaw-2803	251	4	.	.	X
taxlaw-2803	252	1	32	32	NUM
taxlaw-2803	252	2	inflation	inflation	NOUN
taxlaw-2803	252	3	calculations	calculation	NOUN
taxlaw-2803	252	4	performed	perform	VERB
taxlaw-2803	252	5	herein	herein	NOUN
taxlaw-2803	252	6	using	use	VERB
taxlaw-2803	252	7	the	the	DET
taxlaw-2803	252	8	bureau	bureau	NOUN
taxlaw-2803	252	9	of	of	ADP
taxlaw-2803	252	10	labor	labor	PROPN
taxlaw-2803	252	11	statistics	statistics	PROPN
taxlaw-2803	252	12	inflation	inflation	NOUN
taxlaw-2803	252	13	calculator	calculator	NOUN
taxlaw-2803	252	14	.	.	PUNCT
taxlaw-2803	253	1	bureau	bureau	PROPN
taxlaw-2803	253	2	of	of	ADP
taxlaw-2803	253	3	labor	labor	PROPN
taxlaw-2803	253	4	statistics	statistic	NOUN
taxlaw-2803	253	5	,	,	PUNCT
taxlaw-2803	253	6	cpi	cpi	PROPN
taxlaw-2803	253	7	inflation	inflation	NOUN
taxlaw-2803	253	8	calculator	calculator	NOUN
taxlaw-2803	253	9	,	,	PUNCT
taxlaw-2803	253	10	http://www.bls.gov/data/inflation_calculator.htm	http://www.bls.gov/data/inflation_calculator.htm	X
taxlaw-2803	253	11	(	(	PUNCT
taxlaw-2803	253	12	last	last	ADJ
taxlaw-2803	253	13	visited	visit	VERB
taxlaw-2803	253	14	apr	apr	NOUN
taxlaw-2803	253	15	.	.	PROPN
taxlaw-2803	253	16	16	16	NUM
taxlaw-2803	253	17	,	,	PUNCT
taxlaw-2803	253	18	2011	2011	NUM
taxlaw-2803	253	19	)	)	PUNCT
taxlaw-2803	253	20	.	.	PUNCT
taxlaw-2803	254	1	2011	2011	NUM
taxlaw-2803	254	2	]	]	PUNCT
taxlaw-2803	254	3	doing	do	VERB
taxlaw-2803	254	4	too	too	ADV
taxlaw-2803	254	5	much	much	ADJ
taxlaw-2803	254	6	211	211	NUM
taxlaw-2803	254	7	(	(	PUNCT
taxlaw-2803	254	8	~$62,500	~$62,500	PUNCT
taxlaw-2803	254	9	in	in	ADP
taxlaw-2803	254	10	2011)—and	2011)—and	NUM
taxlaw-2803	254	11	thus	thus	ADV
taxlaw-2803	254	12	those	those	PRON
taxlaw-2803	254	13	below	below	ADP
taxlaw-2803	254	14	the	the	DET
taxlaw-2803	254	15	cap	cap	NOUN
taxlaw-2803	254	16	on	on	ADP
taxlaw-2803	254	17	the	the	DET
taxlaw-2803	254	18	percentage	percentage	NOUN
taxlaw-2803	254	19	standard	standard	NOUN
taxlaw-2803	254	20	deduction	deduction	NOUN
taxlaw-2803	254	21	33	33	NUM
taxlaw-2803	254	22	—	—	PUNCT
taxlaw-2803	254	23	computed	compute	VERB
taxlaw-2803	254	24	tax	tax	NOUN
taxlaw-2803	254	25	according	accord	VERB
taxlaw-2803	254	26	to	to	ADP
taxlaw-2803	254	27	simplified	simplified	ADJ
taxlaw-2803	254	28	tax	tax	NOUN
taxlaw-2803	254	29	tables	table	NOUN
taxlaw-2803	254	30	,	,	PUNCT
taxlaw-2803	254	31	while	while	SCONJ
taxlaw-2803	254	32	those	those	PRON
taxlaw-2803	254	33	with	with	ADP
taxlaw-2803	254	34	agi	agi	NOUN
taxlaw-2803	254	35	greater	great	ADJ
taxlaw-2803	254	36	than	than	ADP
taxlaw-2803	254	37	$	$	SYM
taxlaw-2803	254	38	5000	5000	NUM
taxlaw-2803	254	39	,	,	PUNCT
taxlaw-2803	254	40	and	and	CCONJ
taxlaw-2803	254	41	all	all	DET
taxlaw-2803	254	42	those	those	PRON
taxlaw-2803	254	43	with	with	ADP
taxlaw-2803	254	44	itemizable	itemizable	ADJ
taxlaw-2803	254	45	expenses	expense	NOUN
taxlaw-2803	254	46	greater	great	ADJ
taxlaw-2803	254	47	than	than	ADP
taxlaw-2803	254	48	10	10	NUM
taxlaw-2803	254	49	%	%	NOUN
taxlaw-2803	254	50	of	of	ADP
taxlaw-2803	254	51	their	their	PRON
taxlaw-2803	254	52	agi	agi	NOUN
taxlaw-2803	254	53	,	,	PUNCT
taxlaw-2803	254	54	computed	compute	VERB
taxlaw-2803	254	55	tax	tax	NOUN
taxlaw-2803	254	56	themselves	themselves	PRON
taxlaw-2803	254	57	.	.	PUNCT
taxlaw-2803	255	1	congress	congress	PROPN
taxlaw-2803	255	2	estimated	estimate	VERB
taxlaw-2803	255	3	that	that	SCONJ
taxlaw-2803	255	4	no	no	DET
taxlaw-2803	255	5	more	more	ADJ
taxlaw-2803	255	6	than	than	ADP
taxlaw-2803	255	7	20	20	NUM
taxlaw-2803	255	8	%	%	NOUN
taxlaw-2803	255	9	of	of	ADP
taxlaw-2803	255	10	taxpayers	taxpayer	NOUN
taxlaw-2803	255	11	would	would	AUX
taxlaw-2803	255	12	compute	compute	VERB
taxlaw-2803	255	13	their	their	PRON
taxlaw-2803	255	14	own	own	ADJ
taxlaw-2803	255	15	tax	tax	NOUN
taxlaw-2803	255	16	,	,	PUNCT
taxlaw-2803	255	17	with	with	ADP
taxlaw-2803	255	18	everyone	everyone	PRON
taxlaw-2803	255	19	else	else	ADV
taxlaw-2803	255	20	using	use	VERB
taxlaw-2803	255	21	the	the	DET
taxlaw-2803	255	22	tax	tax	NOUN
taxlaw-2803	255	23	tables	table	NOUN
taxlaw-2803	255	24	.	.	PUNCT
taxlaw-2803	256	1	34	34	NUM
taxlaw-2803	256	2	along	along	ADP
taxlaw-2803	256	3	with	with	ADP
taxlaw-2803	256	4	the	the	DET
taxlaw-2803	256	5	introduction	introduction	NOUN
taxlaw-2803	256	6	of	of	ADP
taxlaw-2803	256	7	the	the	DET
taxlaw-2803	256	8	standard	standard	ADJ
taxlaw-2803	256	9	deduction	deduction	NOUN
taxlaw-2803	256	10	,	,	PUNCT
taxlaw-2803	256	11	congress	congress	PROPN
taxlaw-2803	256	12	also	also	ADV
taxlaw-2803	256	13	created	create	VERB
taxlaw-2803	256	14	the	the	DET
taxlaw-2803	256	15	concept	concept	NOUN
taxlaw-2803	256	16	of	of	ADP
taxlaw-2803	256	17	―adjusted	―adjusted	ADJ
taxlaw-2803	256	18	gross	gross	ADJ
taxlaw-2803	256	19	income,‖	income,‖	PROPN
taxlaw-2803	256	20	or	or	CCONJ
taxlaw-2803	256	21	agi	agi	PROPN
taxlaw-2803	256	22	.	.	PROPN
taxlaw-2803	256	23	35	35	NUM
taxlaw-2803	256	24	congress	congress	PROPN
taxlaw-2803	256	25	believed	believe	VERB
taxlaw-2803	256	26	that	that	SCONJ
taxlaw-2803	256	27	for	for	ADP
taxlaw-2803	256	28	purposes	purpose	NOUN
taxlaw-2803	256	29	of	of	ADP
taxlaw-2803	256	30	determining	determine	VERB
taxlaw-2803	256	31	the	the	DET
taxlaw-2803	256	32	correct	correct	ADJ
taxlaw-2803	256	33	percentage	percentage	NOUN
taxlaw-2803	256	34	standard	standard	NOUN
taxlaw-2803	256	35	deduction	deduction	NOUN
taxlaw-2803	256	36	,	,	PUNCT
taxlaw-2803	256	37	it	it	PRON
taxlaw-2803	256	38	was	be	AUX
taxlaw-2803	256	39	necessary	necessary	ADJ
taxlaw-2803	256	40	to	to	PART
taxlaw-2803	256	41	allow	allow	VERB
taxlaw-2803	256	42	first	first	ADV
taxlaw-2803	256	43	for	for	ADP
taxlaw-2803	256	44	some	some	DET
taxlaw-2803	256	45	deductions	deduction	NOUN
taxlaw-2803	256	46	to	to	ADP
taxlaw-2803	256	47	all	all	DET
taxlaw-2803	256	48	taxpayers	taxpayer	NOUN
taxlaw-2803	256	49	.	.	PUNCT
taxlaw-2803	257	1	in	in	ADP
taxlaw-2803	257	2	particular	particular	ADJ
taxlaw-2803	257	3	,	,	PUNCT
taxlaw-2803	257	4	congress	congress	PROPN
taxlaw-2803	257	5	distinguished	distinguish	VERB
taxlaw-2803	257	6	between	between	ADP
taxlaw-2803	257	7	business	business	NOUN
taxlaw-2803	257	8	-	-	PUNCT
taxlaw-2803	257	9	related	relate	VERB
taxlaw-2803	257	10	deductions	deduction	NOUN
taxlaw-2803	257	11	,	,	PUNCT
taxlaw-2803	257	12	which	which	PRON
taxlaw-2803	257	13	were	be	AUX
taxlaw-2803	257	14	deductible	deductible	ADJ
taxlaw-2803	257	15	from	from	ADP
taxlaw-2803	257	16	gross	gross	ADJ
taxlaw-2803	257	17	income	income	NOUN
taxlaw-2803	257	18	in	in	ADP
taxlaw-2803	257	19	computing	computing	PROPN
taxlaw-2803	257	20	agi	agi	PROPN
taxlaw-2803	257	21	—	—	PUNCT
taxlaw-2803	257	22	they	they	PRON
taxlaw-2803	257	23	were	be	AUX
taxlaw-2803	257	24	placed	place	VERB
taxlaw-2803	257	25	―above	―above	ADP
taxlaw-2803	257	26	the	the	DET
taxlaw-2803	257	27	line‖—and	line‖—and	PROPN
taxlaw-2803	257	28	all	all	DET
taxlaw-2803	257	29	others	other	NOUN
taxlaw-2803	257	30	,	,	PUNCT
taxlaw-2803	257	31	for	for	ADP
taxlaw-2803	257	32	which	which	PRON
taxlaw-2803	257	33	the	the	DET
taxlaw-2803	257	34	optional	optional	ADJ
taxlaw-2803	257	35	standard	standard	ADJ
taxlaw-2803	257	36	deduction	deduction	NOUN
taxlaw-2803	257	37	would	would	AUX
taxlaw-2803	257	38	be	be	AUX
taxlaw-2803	257	39	a	a	DET
taxlaw-2803	257	40	substitute	substitute	NOUN
taxlaw-2803	257	41	,	,	PUNCT
taxlaw-2803	257	42	which	which	PRON
taxlaw-2803	257	43	were	be	AUX
taxlaw-2803	257	44	deductible	deductible	ADJ
taxlaw-2803	257	45	from	from	ADP
taxlaw-2803	257	46	agi	agi	NOUN
taxlaw-2803	257	47	in	in	ADP
taxlaw-2803	257	48	computing	compute	VERB
taxlaw-2803	257	49	taxable	taxable	ADJ
taxlaw-2803	257	50	income	income	NOUN
taxlaw-2803	257	51	—	—	PUNCT
taxlaw-2803	257	52	they	they	PRON
taxlaw-2803	257	53	were	be	AUX
taxlaw-2803	257	54	placed	place	VERB
taxlaw-2803	257	55	―below	―below	ADP
taxlaw-2803	257	56	the	the	DET
taxlaw-2803	257	57	line.‖	line.‖	PRON
taxlaw-2803	257	58	36	36	NUM
taxlaw-2803	257	59	the	the	DET
taxlaw-2803	257	60	new	new	ADJ
taxlaw-2803	257	61	above	above	ADP
taxlaw-2803	257	62	-	-	PUNCT
taxlaw-2803	257	63	the	the	DET
taxlaw-2803	257	64	-	-	PUNCT
taxlaw-2803	257	65	line	line	NOUN
taxlaw-2803	257	66	deductions	deduction	NOUN
taxlaw-2803	257	67	that	that	PRON
taxlaw-2803	257	68	all	all	DET
taxlaw-2803	257	69	taxpayers	taxpayer	NOUN
taxlaw-2803	257	70	would	would	AUX
taxlaw-2803	257	71	use	use	VERB
taxlaw-2803	257	72	in	in	ADP
taxlaw-2803	257	73	calculating	calculate	VERB
taxlaw-2803	257	74	agi	agi	NOUN
taxlaw-2803	257	75	included	include	VERB
taxlaw-2803	257	76	those	those	PRON
taxlaw-2803	257	77	for	for	ADP
taxlaw-2803	257	78	expenses	expense	NOUN
taxlaw-2803	257	79	attributable	attributable	ADJ
taxlaw-2803	257	80	to	to	ADP
taxlaw-2803	257	81	a	a	DET
taxlaw-2803	257	82	trade	trade	NOUN
taxlaw-2803	257	83	or	or	CCONJ
taxlaw-2803	257	84	business	business	NOUN
taxlaw-2803	257	85	or	or	CCONJ
taxlaw-2803	257	86	to	to	ADP
taxlaw-2803	257	87	rents	rent	NOUN
taxlaw-2803	257	88	and	and	CCONJ
taxlaw-2803	257	89	royalties	royalty	NOUN
taxlaw-2803	257	90	;	;	PUNCT
taxlaw-2803	257	91	to	to	PART
taxlaw-2803	257	92	deductible	deductible	VERB
taxlaw-2803	257	93	employee	employee	NOUN
taxlaw-2803	257	94	expenses	expense	NOUN
taxlaw-2803	257	95	(	(	PUNCT
taxlaw-2803	257	96	such	such	ADJ
taxlaw-2803	257	97	as	as	ADP
taxlaw-2803	257	98	meals	meal	NOUN
taxlaw-2803	257	99	and	and	CCONJ
taxlaw-2803	257	100	lodging	lodging	NOUN
taxlaw-2803	257	101	while	while	SCONJ
taxlaw-2803	257	102	traveling	travel	VERB
taxlaw-2803	257	103	on	on	ADP
taxlaw-2803	257	104	business	business	NOUN
taxlaw-2803	257	105	)	)	PUNCT
taxlaw-2803	257	106	;	;	PUNCT
taxlaw-2803	257	107	37	37	NUM
taxlaw-2803	257	108	and	and	CCONJ
taxlaw-2803	257	109	to	to	ADP
taxlaw-2803	257	110	losses	loss	NOUN
taxlaw-2803	257	111	from	from	ADP
taxlaw-2803	257	112	the	the	DET
taxlaw-2803	257	113	sale	sale	NOUN
taxlaw-2803	257	114	or	or	CCONJ
taxlaw-2803	257	115	exchange	exchange	NOUN
taxlaw-2803	257	116	of	of	ADP
taxlaw-2803	257	117	property	property	NOUN
taxlaw-2803	257	118	.	.	PUNCT
taxlaw-2803	258	1	38	38	NUM
taxlaw-2803	258	2	the	the	DET
taxlaw-2803	258	3	intent	intent	NOUN
taxlaw-2803	258	4	was	be	AUX
taxlaw-2803	258	5	to	to	PART
taxlaw-2803	258	6	come	come	VERB
taxlaw-2803	258	7	up	up	ADP
taxlaw-2803	258	8	with	with	ADP
taxlaw-2803	258	9	an	an	DET
taxlaw-2803	258	10	income	income	NOUN
taxlaw-2803	258	11	measure	measure	NOUN
taxlaw-2803	258	12	that	that	PRON
taxlaw-2803	258	13	put	put	VERB
taxlaw-2803	258	14	wage	wage	NOUN
taxlaw-2803	258	15	-	-	PUNCT
taxlaw-2803	258	16	earners	earner	NOUN
taxlaw-2803	258	17	on	on	ADP
taxlaw-2803	258	18	similar	similar	ADJ
taxlaw-2803	258	19	footing	footing	NOUN
taxlaw-2803	258	20	as	as	ADP
taxlaw-2803	258	21	business	business	NOUN
taxlaw-2803	258	22	owners	owner	NOUN
taxlaw-2803	258	23	for	for	ADP
taxlaw-2803	258	24	purposes	purpose	NOUN
taxlaw-2803	258	25	of	of	ADP
taxlaw-2803	258	26	then	then	ADV
taxlaw-2803	258	27	calculating	calculate	VERB
taxlaw-2803	258	28	the	the	DET
taxlaw-2803	258	29	percentage	percentage	NOUN
taxlaw-2803	258	30	standard	standard	NOUN
taxlaw-2803	258	31	deduction	deduction	NOUN
taxlaw-2803	258	32	.	.	PUNCT
taxlaw-2803	259	1	the	the	DET
taxlaw-2803	259	2	senate	senate	PROPN
taxlaw-2803	259	3	report	report	NOUN
taxlaw-2803	259	4	accompanying	accompany	VERB
taxlaw-2803	259	5	the	the	DET
taxlaw-2803	259	6	bill	bill	NOUN
taxlaw-2803	259	7	stated	state	VERB
taxlaw-2803	259	8	that	that	SCONJ
taxlaw-2803	259	9	the	the	DET
taxlaw-2803	259	10	deductions	deduction	NOUN
taxlaw-2803	259	11	thus	thus	ADV
taxlaw-2803	259	12	permitted	permit	VERB
taxlaw-2803	259	13	to	to	PART
taxlaw-2803	259	14	be	be	AUX
taxlaw-2803	259	15	made	make	VERB
taxlaw-2803	259	16	from	from	ADP
taxlaw-2803	259	17	gross	gross	ADJ
taxlaw-2803	259	18	income	income	NOUN
taxlaw-2803	259	19	in	in	ADP
taxlaw-2803	259	20	arriving	arrive	VERB
taxlaw-2803	259	21	at	at	ADP
taxlaw-2803	259	22	adjusted	adjust	VERB
taxlaw-2803	259	23	gross	gross	ADJ
taxlaw-2803	259	24	income	income	NOUN
taxlaw-2803	259	25	are	be	AUX
taxlaw-2803	259	26	those	those	PRON
taxlaw-2803	259	27	which	which	PRON
taxlaw-2803	259	28	are	be	AUX
taxlaw-2803	259	29	necessary	necessary	ADJ
taxlaw-2803	259	30	to	to	PART
taxlaw-2803	259	31	make	make	VERB
taxlaw-2803	259	32	as	as	ADP
taxlaw-2803	259	33	nearly	nearly	ADV
taxlaw-2803	259	34	equivalent	equivalent	ADJ
taxlaw-2803	259	35	as	as	SCONJ
taxlaw-2803	259	36	practicable	practicable	ADJ
taxlaw-2803	259	37	the	the	DET
taxlaw-2803	259	38	concept	concept	NOUN
taxlaw-2803	259	39	of	of	ADP
taxlaw-2803	259	40	adjusted	adjusted	ADJ
taxlaw-2803	259	41	gross	gross	ADJ
taxlaw-2803	259	42	income	income	NOUN
taxlaw-2803	259	43	,	,	PUNCT
taxlaw-2803	259	44	when	when	SCONJ
taxlaw-2803	259	45	that	that	DET
taxlaw-2803	259	46	concept	concept	NOUN
taxlaw-2803	259	47	is	be	AUX
taxlaw-2803	259	48	applied	apply	VERB
taxlaw-2803	259	49	to	to	ADP
taxlaw-2803	259	50	different	different	ADJ
taxlaw-2803	259	51	types	type	NOUN
taxlaw-2803	259	52	of	of	ADP
taxlaw-2803	259	53	taxpayers	taxpayer	NOUN
taxlaw-2803	259	54	deriving	derive	VERB
taxlaw-2803	259	55	their	their	PRON
taxlaw-2803	259	56	income	income	NOUN
taxlaw-2803	259	57	from	from	ADP
taxlaw-2803	259	58	varying	vary	VERB
taxlaw-2803	259	59	sources	source	NOUN
taxlaw-2803	259	60	.	.	PUNCT
taxlaw-2803	259	61	.	.	PUNCT
taxlaw-2803	259	62	.	.	PUNCT
taxlaw-2803	260	1	.	.	PUNCT
taxlaw-2803	261	1	for	for	ADP
taxlaw-2803	261	2	example	example	NOUN
taxlaw-2803	261	3	,	,	PUNCT
taxlaw-2803	261	4	in	in	ADP
taxlaw-2803	261	5	the	the	DET
taxlaw-2803	261	6	case	case	NOUN
taxlaw-2803	261	7	of	of	ADP
taxlaw-2803	261	8	an	an	DET
taxlaw-2803	261	9	individual	individual	ADJ
taxlaw-2803	261	10	merchant	merchant	NOUN
taxlaw-2803	261	11	or	or	CCONJ
taxlaw-2803	261	12	store	store	NOUN
taxlaw-2803	261	13	proprietor	proprietor	NOUN
taxlaw-2803	261	14	,	,	PUNCT
taxlaw-2803	261	15	gross	gross	ADJ
taxlaw-2803	261	16	income	income	NOUN
taxlaw-2803	261	17	under	under	ADP
taxlaw-2803	261	18	the	the	DET
taxlaw-2803	261	19	law	law	NOUN
taxlaw-2803	261	20	is	be	AUX
taxlaw-2803	261	21	gross	gross	ADJ
taxlaw-2803	261	22	receipts	receipt	NOUN
taxlaw-2803	261	23	less	less	ADJ
taxlaw-2803	261	24	the	the	DET
taxlaw-2803	261	25	cost	cost	NOUN
taxlaw-2803	261	26	of	of	ADP
taxlaw-2803	261	27	goods	good	NOUN
taxlaw-2803	261	28	sold	sell	VERB
taxlaw-2803	261	29	;	;	PUNCT
taxlaw-2803	261	30	it	it	PRON
taxlaw-2803	261	31	is	be	AUX
taxlaw-2803	261	32	necessary	necessary	ADJ
taxlaw-2803	261	33	to	to	PART
taxlaw-2803	261	34	reduce	reduce	VERB
taxlaw-2803	261	35	this	this	DET
taxlaw-2803	261	36	amount	amount	NOUN
taxlaw-2803	261	37	by	by	ADP
taxlaw-2803	261	38	the	the	DET
taxlaw-2803	261	39	amount	amount	NOUN
taxlaw-2803	261	40	of	of	ADP
taxlaw-2803	261	41	business	business	NOUN
taxlaw-2803	261	42	expenses	expense	NOUN
taxlaw-2803	261	43	before	before	SCONJ
taxlaw-2803	261	44	it	it	PRON
taxlaw-2803	261	45	becomes	become	VERB
taxlaw-2803	261	46	comparable	comparable	ADJ
taxlaw-2803	261	47	,	,	PUNCT
taxlaw-2803	261	48	for	for	ADP
taxlaw-2803	261	49	the	the	DET
taxlaw-2803	261	50	purposes	purpose	NOUN
taxlaw-2803	261	51	of	of	ADP
taxlaw-2803	261	52	.	.	PUNCT
taxlaw-2803	261	53	.	.	PUNCT
taxlaw-2803	261	54	.	.	PUNCT
taxlaw-2803	262	1	the	the	DET
taxlaw-2803	262	2	standard	standard	ADJ
taxlaw-2803	262	3	deduction	deduction	NOUN
taxlaw-2803	262	4	,	,	PUNCT
taxlaw-2803	262	5	to	to	ADP
taxlaw-2803	262	6	the	the	DET
taxlaw-2803	262	7	salary	salary	NOUN
taxlaw-2803	262	8	or	or	CCONJ
taxlaw-2803	262	9	wages	wage	NOUN
taxlaw-2803	262	10	of	of	ADP
taxlaw-2803	262	11	an	an	DET
taxlaw-2803	262	12	employee	employee	NOUN
taxlaw-2803	262	13	in	in	ADP
taxlaw-2803	262	14	the	the	DET
taxlaw-2803	262	15	usual	usual	ADJ
taxlaw-2803	262	16	case	case	NOUN
taxlaw-2803	262	17	.	.	PUNCT
taxlaw-2803	263	1	39	39	NUM
taxlaw-2803	263	2	the	the	DET
taxlaw-2803	263	3	remaining	remain	VERB
taxlaw-2803	263	4	deductions	deduction	NOUN
taxlaw-2803	263	5	—	—	PUNCT
taxlaw-2803	263	6	those	those	PRON
taxlaw-2803	263	7	now	now	ADV
taxlaw-2803	263	8	―below	―below	VERB
taxlaw-2803	263	9	the	the	DET
taxlaw-2803	263	10	line‖—would	line‖—would	PROPN
taxlaw-2803	263	11	thus	thus	ADV
taxlaw-2803	263	12	be	be	AUX
taxlaw-2803	263	13	those	those	PRON
taxlaw-2803	263	14	that	that	PRON
taxlaw-2803	263	15	could	could	AUX
taxlaw-2803	263	16	be	be	AUX
taxlaw-2803	263	17	expected	expect	VERB
taxlaw-2803	263	18	to	to	PART
taxlaw-2803	263	19	be	be	AUX
taxlaw-2803	263	20	relatively	relatively	ADV
taxlaw-2803	263	21	uniformly	uniformly	ADV
taxlaw-2803	263	22	distributed	distribute	VERB
taxlaw-2803	263	23	across	across	ADP
taxlaw-2803	263	24	all	all	DET
taxlaw-2803	263	25	taxpayers	taxpayer	NOUN
taxlaw-2803	263	26	,	,	PUNCT
taxlaw-2803	263	27	regardless	regardless	ADV
taxlaw-2803	263	28	of	of	ADP
taxlaw-2803	263	29	source	source	NOUN
taxlaw-2803	263	30	of	of	ADP
taxlaw-2803	263	31	income	income	NOUN
taxlaw-2803	263	32	.	.	PUNCT
taxlaw-2803	264	1	the	the	DET
taxlaw-2803	264	2	below	below	ADP
taxlaw-2803	264	3	-	-	PUNCT
taxlaw-2803	264	4	the	the	DET
taxlaw-2803	264	5	-	-	PUNCT
taxlaw-2803	264	6	line	line	NOUN
taxlaw-2803	264	7	deductions	deduction	NOUN
taxlaw-2803	264	8	for	for	ADP
taxlaw-2803	264	9	which	which	PRON
taxlaw-2803	264	10	the	the	DET
taxlaw-2803	264	11	standard	standard	ADJ
taxlaw-2803	264	12	deduction	deduction	NOUN
taxlaw-2803	264	13	would	would	AUX
taxlaw-2803	264	14	substitute	substitute	PROPN
taxlaw-2803	264	15	included	include	VERB
taxlaw-2803	264	16	those	those	PRON
taxlaw-2803	264	17	for	for	ADP
taxlaw-2803	264	18	interest	interest	NOUN
taxlaw-2803	264	19	,	,	PUNCT
taxlaw-2803	264	20	state	state	NOUN
taxlaw-2803	264	21	and	and	CCONJ
taxlaw-2803	264	22	local	local	ADJ
taxlaw-2803	264	23	taxes	taxis	NOUN
taxlaw-2803	264	24	,	,	PUNCT
taxlaw-2803	264	25	charitable	charitable	ADJ
taxlaw-2803	264	26	33	33	NUM
taxlaw-2803	264	27	for	for	ADP
taxlaw-2803	264	28	simplicity	simplicity	NOUN
taxlaw-2803	264	29	,	,	PUNCT
taxlaw-2803	264	30	this	this	DET
taxlaw-2803	264	31	article	article	NOUN
taxlaw-2803	264	32	uses	use	VERB
taxlaw-2803	264	33	the	the	DET
taxlaw-2803	264	34	term	term	NOUN
taxlaw-2803	264	35	―percentage	―percentage	NOUN
taxlaw-2803	264	36	standard	standard	ADJ
taxlaw-2803	264	37	deduction‖	deduction‖	NOUN
taxlaw-2803	264	38	to	to	PART
taxlaw-2803	264	39	refer	refer	VERB
taxlaw-2803	264	40	to	to	ADP
taxlaw-2803	264	41	a	a	DET
taxlaw-2803	264	42	standard	standard	ADJ
taxlaw-2803	264	43	deduction	deduction	NOUN
taxlaw-2803	264	44	calculated	calculate	VERB
taxlaw-2803	264	45	as	as	ADP
taxlaw-2803	264	46	a	a	DET
taxlaw-2803	264	47	percentage	percentage	NOUN
taxlaw-2803	264	48	of	of	ADP
taxlaw-2803	264	49	agi	agi	NOUN
taxlaw-2803	264	50	(	(	PUNCT
taxlaw-2803	264	51	as	as	SCONJ
taxlaw-2803	264	52	opposed	oppose	VERB
taxlaw-2803	264	53	to	to	ADP
taxlaw-2803	264	54	a	a	DET
taxlaw-2803	264	55	flat	flat	ADJ
taxlaw-2803	264	56	minimum	minimum	NOUN
taxlaw-2803	264	57	or	or	CCONJ
taxlaw-2803	264	58	maximum	maximum	ADJ
taxlaw-2803	264	59	standard	standard	ADJ
taxlaw-2803	264	60	deduction	deduction	NOUN
taxlaw-2803	264	61	)	)	PUNCT
taxlaw-2803	264	62	.	.	PUNCT
taxlaw-2803	265	1	34	34	NUM
taxlaw-2803	265	2	s.	s.	PROPN
taxlaw-2803	265	3	rep	rep	PROPN
taxlaw-2803	265	4	.	.	PROPN
taxlaw-2803	265	5	no	no	INTJ
taxlaw-2803	265	6	.	.	PUNCT
taxlaw-2803	266	1	78	78	NUM
taxlaw-2803	266	2	-	-	SYM
taxlaw-2803	266	3	885	885	NUM
taxlaw-2803	266	4	,	,	PUNCT
taxlaw-2803	266	5	at	at	ADP
taxlaw-2803	266	6	4	4	NUM
taxlaw-2803	266	7	(	(	PUNCT
taxlaw-2803	266	8	1944	1944	NUM
taxlaw-2803	266	9	)	)	PUNCT
taxlaw-2803	266	10	.	.	PUNCT
taxlaw-2803	267	1	in	in	ADP
taxlaw-2803	267	2	1944	1944	NUM
taxlaw-2803	267	3	,	,	PUNCT
taxlaw-2803	267	4	82	82	NUM
taxlaw-2803	267	5	%	%	NOUN
taxlaw-2803	267	6	of	of	ADP
taxlaw-2803	267	7	returns	return	NOUN
taxlaw-2803	267	8	claimed	claim	VERB
taxlaw-2803	267	9	the	the	DET
taxlaw-2803	267	10	standard	standard	ADJ
taxlaw-2803	267	11	deduction	deduction	NOUN
taxlaw-2803	267	12	.	.	PUNCT
taxlaw-2803	268	1	see	see	VERB
taxlaw-2803	268	2	samansky	samansky	NOUN
taxlaw-2803	268	3	,	,	PUNCT
taxlaw-2803	268	4	supra	supra	ADJ
taxlaw-2803	268	5	note	note	NOUN
taxlaw-2803	268	6	12	12	NUM
taxlaw-2803	268	7	,	,	PUNCT
taxlaw-2803	268	8	at	at	ADP
taxlaw-2803	268	9	532	532	NUM
taxlaw-2803	268	10	-	-	SYM
taxlaw-2803	268	11	33	33	NUM
taxlaw-2803	268	12	(	(	PUNCT
taxlaw-2803	268	13	citing	cite	VERB
taxlaw-2803	268	14	irs	irs	PROPN
taxlaw-2803	268	15	data	datum	NOUN
taxlaw-2803	268	16	)	)	PUNCT
taxlaw-2803	268	17	.	.	PUNCT
taxlaw-2803	269	1	by	by	ADP
taxlaw-2803	269	2	1950	1950	NUM
taxlaw-2803	269	3	,	,	PUNCT
taxlaw-2803	269	4	the	the	DET
taxlaw-2803	269	5	percentage	percentage	NOUN
taxlaw-2803	269	6	still	still	ADV
taxlaw-2803	269	7	remained	remain	VERB
taxlaw-2803	269	8	80	80	NUM
taxlaw-2803	269	9	%	%	NOUN
taxlaw-2803	269	10	.	.	PUNCT
taxlaw-2803	270	1	statistics	statistic	NOUN
taxlaw-2803	270	2	of	of	ADP
taxlaw-2803	270	3	income	income	NOUN
taxlaw-2803	270	4	historical	historical	ADJ
taxlaw-2803	270	5	table	table	NOUN
taxlaw-2803	270	6	7	7	NUM
taxlaw-2803	270	7	:	:	PUNCT
taxlaw-2803	270	8	standard	standard	ADJ
taxlaw-2803	270	9	,	,	PUNCT
taxlaw-2803	270	10	itemized	itemize	VERB
taxlaw-2803	270	11	,	,	PUNCT
taxlaw-2803	270	12	and	and	CCONJ
taxlaw-2803	270	13	total	total	ADJ
taxlaw-2803	270	14	deductions	deduction	NOUN
taxlaw-2803	270	15	reported	report	VERB
taxlaw-2803	270	16	on	on	ADP
taxlaw-2803	270	17	individual	individual	ADJ
taxlaw-2803	270	18	income	income	NOUN
taxlaw-2803	270	19	tax	tax	NOUN
taxlaw-2803	270	20	returns	return	NOUN
taxlaw-2803	270	21	,	,	PUNCT
taxlaw-2803	270	22	tax	tax	NOUN
taxlaw-2803	270	23	years	year	NOUN
taxlaw-2803	270	24	1950	1950	NUM
taxlaw-2803	270	25	-	-	SYM
taxlaw-2803	270	26	2009	2009	NUM
taxlaw-2803	270	27	,	,	PUNCT
taxlaw-2803	270	28	i.r.s	i.r.s	NOUN
taxlaw-2803	270	29	.	.	PROPN
taxlaw-2803	270	30	,	,	PUNCT
taxlaw-2803	270	31	http://www.irs.gov/pub/irs-soi/histab7.xls	http://www.irs.gov/pub/irs-soi/histab7.xls	PROPN
taxlaw-2803	270	32	(	(	PUNCT
taxlaw-2803	270	33	last	last	ADJ
taxlaw-2803	270	34	visited	visit	VERB
taxlaw-2803	270	35	apr	apr	NOUN
taxlaw-2803	270	36	.	.	PROPN
taxlaw-2803	271	1	16	16	NUM
taxlaw-2803	271	2	,	,	PUNCT
taxlaw-2803	271	3	2011	2011	NUM
taxlaw-2803	271	4	)	)	PUNCT
taxlaw-2803	271	5	.	.	PUNCT
taxlaw-2803	272	1	35	35	NUM
taxlaw-2803	272	2	individual	individual	ADJ
taxlaw-2803	272	3	income	income	NOUN
taxlaw-2803	272	4	tax	tax	NOUN
taxlaw-2803	272	5	act	act	NOUN
taxlaw-2803	272	6	of	of	ADP
taxlaw-2803	272	7	1944	1944	NUM
taxlaw-2803	272	8	§	§	PROPN
taxlaw-2803	272	9	8(a	8(a	NUM
taxlaw-2803	272	10	)	)	PUNCT
taxlaw-2803	272	11	,	,	PUNCT
taxlaw-2803	272	12	58	58	NUM
taxlaw-2803	272	13	stat	stat	NOUN
taxlaw-2803	272	14	.	.	PUNCT
taxlaw-2803	273	1	at	at	ADP
taxlaw-2803	273	2	235	235	NUM
taxlaw-2803	273	3	.	.	PUNCT
taxlaw-2803	273	4	36	36	NUM
taxlaw-2803	273	5	see	see	VERB
taxlaw-2803	273	6	h.r	h.r	PROPN
taxlaw-2803	273	7	.	.	PROPN
taxlaw-2803	273	8	rep	rep	PROPN
taxlaw-2803	273	9	.	.	PROPN
taxlaw-2803	273	10	no	no	INTJ
taxlaw-2803	273	11	.	.	PUNCT
taxlaw-2803	274	1	78	78	NUM
taxlaw-2803	274	2	-	-	SYM
taxlaw-2803	274	3	1365	1365	NUM
taxlaw-2803	274	4	,	,	PUNCT
taxlaw-2803	274	5	at	at	ADP
taxlaw-2803	274	6	3	3	NUM
taxlaw-2803	274	7	(	(	PUNCT
taxlaw-2803	274	8	1944	1944	NUM
taxlaw-2803	274	9	)	)	PUNCT
taxlaw-2803	275	1	(	(	PUNCT
taxlaw-2803	275	2	noting	note	VERB
taxlaw-2803	275	3	that	that	SCONJ
taxlaw-2803	275	4	agi	agi	PROPN
taxlaw-2803	275	5	is	be	AUX
taxlaw-2803	275	6	―in	―in	NOUN
taxlaw-2803	275	7	general	general	ADJ
taxlaw-2803	275	8	.	.	PUNCT
taxlaw-2803	275	9	.	.	PUNCT
taxlaw-2803	276	1	.	.	PUNCT
taxlaw-2803	277	1	gross	gross	ADJ
taxlaw-2803	277	2	income	income	NOUN
taxlaw-2803	277	3	less	less	ADJ
taxlaw-2803	277	4	business	business	NOUN
taxlaw-2803	277	5	deductions‖	deductions‖	NOUN
taxlaw-2803	277	6	)	)	PUNCT
taxlaw-2803	277	7	.	.	PUNCT
taxlaw-2803	278	1	37	37	NUM
taxlaw-2803	278	2	employee	employee	NOUN
taxlaw-2803	278	3	travel	travel	NOUN
taxlaw-2803	278	4	expenses	expense	NOUN
taxlaw-2803	278	5	were	be	AUX
taxlaw-2803	278	6	moved	move	VERB
taxlaw-2803	278	7	below	below	ADP
taxlaw-2803	278	8	the	the	DET
taxlaw-2803	278	9	line	line	NOUN
taxlaw-2803	278	10	by	by	ADP
taxlaw-2803	278	11	the	the	DET
taxlaw-2803	278	12	tax	tax	NOUN
taxlaw-2803	278	13	reform	reform	NOUN
taxlaw-2803	278	14	act	act	NOUN
taxlaw-2803	278	15	of	of	ADP
taxlaw-2803	278	16	1986	1986	NUM
taxlaw-2803	278	17	,	,	PUNCT
taxlaw-2803	278	18	pub	pub	NOUN
taxlaw-2803	278	19	.	.	PUNCT
taxlaw-2803	279	1	l.	l.	PROPN
taxlaw-2803	279	2	no	no	INTJ
taxlaw-2803	279	3	.	.	PROPN
taxlaw-2803	280	1	99	99	NUM
taxlaw-2803	280	2	-	-	SYM
taxlaw-2803	280	3	514	514	NUM
taxlaw-2803	280	4	,	,	PUNCT
taxlaw-2803	280	5	§	§	PROPN
taxlaw-2803	280	6	132(b)(1	132(b)(1	NUM
taxlaw-2803	280	7	)	)	PUNCT
taxlaw-2803	280	8	,	,	PUNCT
taxlaw-2803	280	9	100	100	NUM
taxlaw-2803	280	10	stat	stat	NOUN
taxlaw-2803	280	11	.	.	PUNCT
taxlaw-2803	281	1	2085	2085	NUM
taxlaw-2803	281	2	,	,	PUNCT
taxlaw-2803	281	3	2115	2115	NUM
taxlaw-2803	281	4	.	.	PUNCT
taxlaw-2803	282	1	38	38	NUM
taxlaw-2803	282	2	individual	individual	ADJ
taxlaw-2803	282	3	income	income	NOUN
taxlaw-2803	282	4	tax	tax	NOUN
taxlaw-2803	282	5	act	act	NOUN
taxlaw-2803	282	6	of	of	ADP
taxlaw-2803	282	7	1944	1944	NUM
taxlaw-2803	282	8	§	§	PROPN
taxlaw-2803	282	9	8(a	8(a	NUM
taxlaw-2803	282	10	)	)	PUNCT
taxlaw-2803	282	11	,	,	PUNCT
taxlaw-2803	282	12	58	58	NUM
taxlaw-2803	282	13	stat	stat	NOUN
taxlaw-2803	282	14	.	.	PUNCT
taxlaw-2803	283	1	at	at	ADP
taxlaw-2803	283	2	235	235	NUM
taxlaw-2803	283	3	.	.	NOUN
taxlaw-2803	283	4	39	39	NUM
taxlaw-2803	283	5	s.	s.	PROPN
taxlaw-2803	283	6	rep	rep	PROPN
taxlaw-2803	283	7	.	.	PROPN
taxlaw-2803	283	8	no	no	INTJ
taxlaw-2803	283	9	.	.	PUNCT
taxlaw-2803	284	1	78	78	NUM
taxlaw-2803	284	2	-	-	SYM
taxlaw-2803	284	3	885	885	NUM
taxlaw-2803	284	4	,	,	PUNCT
taxlaw-2803	284	5	at	at	ADP
taxlaw-2803	284	6	24	24	NUM
taxlaw-2803	284	7	-	-	SYM
taxlaw-2803	284	8	25	25	NUM
taxlaw-2803	284	9	(	(	PUNCT
taxlaw-2803	284	10	1944	1944	NUM
taxlaw-2803	284	11	)	)	PUNCT
taxlaw-2803	284	12	.	.	PUNCT
taxlaw-2803	285	1	212	212	NUM
taxlaw-2803	285	2	columbia	columbia	PROPN
taxlaw-2803	285	3	journal	journal	PROPN
taxlaw-2803	285	4	of	of	ADP
taxlaw-2803	285	5	tax	tax	NOUN
taxlaw-2803	285	6	law	law	NOUN
taxlaw-2803	285	7	[	[	X
taxlaw-2803	285	8	vol.2:203	vol.2:203	ADP
taxlaw-2803	285	9	contributions	contribution	NOUN
taxlaw-2803	285	10	,	,	PUNCT
taxlaw-2803	285	11	and	and	CCONJ
taxlaw-2803	285	12	medical	medical	ADJ
taxlaw-2803	285	13	expenses	expense	NOUN
taxlaw-2803	285	14	.	.	PUNCT
taxlaw-2803	285	15	40	40	NUM
taxlaw-2803	285	16	through	through	ADP
taxlaw-2803	285	17	the	the	DET
taxlaw-2803	285	18	1954	1954	NUM
taxlaw-2803	285	19	code	code	NOUN
taxlaw-2803	285	20	,	,	PUNCT
taxlaw-2803	285	21	41	41	NUM
taxlaw-2803	285	22	the	the	DET
taxlaw-2803	285	23	structure	structure	NOUN
taxlaw-2803	285	24	of	of	ADP
taxlaw-2803	285	25	the	the	DET
taxlaw-2803	285	26	standard	standard	ADJ
taxlaw-2803	285	27	deduction	deduction	NOUN
taxlaw-2803	285	28	remained	remain	VERB
taxlaw-2803	285	29	relatively	relatively	ADV
taxlaw-2803	285	30	unchanged	unchanged	ADJ
taxlaw-2803	285	31	.	.	PUNCT
taxlaw-2803	286	1	in	in	ADP
taxlaw-2803	286	2	the	the	DET
taxlaw-2803	286	3	reports	report	NOUN
taxlaw-2803	286	4	accompanying	accompany	VERB
taxlaw-2803	286	5	the	the	DET
taxlaw-2803	286	6	1944	1944	NUM
taxlaw-2803	286	7	act	act	NOUN
taxlaw-2803	286	8	,	,	PUNCT
taxlaw-2803	286	9	congress	congress	PROPN
taxlaw-2803	286	10	nowhere	nowhere	ADV
taxlaw-2803	286	11	identified	identify	VERB
taxlaw-2803	286	12	progressivity	progressivity	NOUN
taxlaw-2803	286	13	or	or	CCONJ
taxlaw-2803	286	14	reducing	reduce	VERB
taxlaw-2803	286	15	the	the	DET
taxlaw-2803	286	16	tax	tax	NOUN
taxlaw-2803	286	17	burden	burden	NOUN
taxlaw-2803	286	18	on	on	ADP
taxlaw-2803	286	19	low	low	ADJ
taxlaw-2803	286	20	-	-	PUNCT
taxlaw-2803	286	21	income	income	NOUN
taxlaw-2803	286	22	taxpayers	taxpayer	NOUN
taxlaw-2803	286	23	as	as	ADP
taxlaw-2803	286	24	a	a	DET
taxlaw-2803	286	25	goal	goal	NOUN
taxlaw-2803	286	26	of	of	ADP
taxlaw-2803	286	27	the	the	DET
taxlaw-2803	286	28	legislation	legislation	NOUN
taxlaw-2803	286	29	;	;	PUNCT
taxlaw-2803	286	30	instead	instead	ADV
taxlaw-2803	286	31	,	,	PUNCT
taxlaw-2803	286	32	congress	congress	PROPN
taxlaw-2803	286	33	focused	focus	VERB
taxlaw-2803	286	34	entirely	entirely	ADV
taxlaw-2803	286	35	on	on	ADP
taxlaw-2803	286	36	simplification	simplification	NOUN
taxlaw-2803	286	37	.	.	PUNCT
taxlaw-2803	287	1	42	42	NUM
taxlaw-2803	287	2	this	this	PRON
taxlaw-2803	287	3	is	be	AUX
taxlaw-2803	287	4	consistent	consistent	ADJ
taxlaw-2803	287	5	with	with	ADP
taxlaw-2803	287	6	the	the	DET
taxlaw-2803	287	7	design	design	NOUN
taxlaw-2803	287	8	of	of	ADP
taxlaw-2803	287	9	the	the	DET
taxlaw-2803	287	10	provision	provision	NOUN
taxlaw-2803	287	11	:	:	PUNCT
taxlaw-2803	287	12	itemizable	itemizable	ADJ
taxlaw-2803	287	13	expenses	expense	NOUN
taxlaw-2803	287	14	tend	tend	VERB
taxlaw-2803	287	15	to	to	PART
taxlaw-2803	287	16	increase	increase	VERB
taxlaw-2803	287	17	with	with	ADP
taxlaw-2803	287	18	income	income	NOUN
taxlaw-2803	287	19	,	,	PUNCT
taxlaw-2803	287	20	so	so	SCONJ
taxlaw-2803	287	21	it	it	PRON
taxlaw-2803	287	22	follows	follow	VERB
taxlaw-2803	287	23	that	that	SCONJ
taxlaw-2803	287	24	a	a	DET
taxlaw-2803	287	25	simplified	simplified	ADJ
taxlaw-2803	287	26	substitute	substitute	NOUN
taxlaw-2803	287	27	for	for	ADP
taxlaw-2803	287	28	the	the	DET
taxlaw-2803	287	29	expenses	expense	NOUN
taxlaw-2803	287	30	would	would	AUX
taxlaw-2803	287	31	also	also	ADV
taxlaw-2803	287	32	increase	increase	VERB
taxlaw-2803	287	33	with	with	ADP
taxlaw-2803	287	34	income	income	NOUN
taxlaw-2803	287	35	(	(	PUNCT
taxlaw-2803	287	36	while	while	SCONJ
taxlaw-2803	287	37	an	an	DET
taxlaw-2803	287	38	element	element	NOUN
taxlaw-2803	287	39	of	of	ADP
taxlaw-2803	287	40	progressivity	progressivity	NOUN
taxlaw-2803	287	41	certainly	certainly	ADV
taxlaw-2803	287	42	would	would	AUX
taxlaw-2803	287	43	not	not	PART
taxlaw-2803	287	44	)	)	PUNCT
taxlaw-2803	287	45	.	.	PUNCT
taxlaw-2803	288	1	43	43	NUM
taxlaw-2803	288	2	c.	c.	NOUN
taxlaw-2803	288	3	the	the	DET
taxlaw-2803	288	4	introduction	introduction	NOUN
taxlaw-2803	288	5	of	of	ADP
taxlaw-2803	288	6	progressivity	progressivity	NOUN
taxlaw-2803	288	7	and	and	CCONJ
taxlaw-2803	288	8	the	the	DET
taxlaw-2803	288	9	breakdown	breakdown	NOUN
taxlaw-2803	288	10	of	of	ADP
taxlaw-2803	288	11	deduction	deduction	NOUN
taxlaw-2803	288	12	coherence	coherence	NOUN
taxlaw-2803	288	13	:	:	PUNCT
taxlaw-2803	288	14	1964	1964	NUM
taxlaw-2803	288	15	-	-	SYM
taxlaw-2803	288	16	1977	1977	NUM
taxlaw-2803	288	17	in	in	ADP
taxlaw-2803	288	18	1964	1964	NUM
taxlaw-2803	288	19	—	—	PUNCT
taxlaw-2803	288	20	twenty	twenty	NUM
taxlaw-2803	288	21	years	year	NOUN
taxlaw-2803	288	22	after	after	SCONJ
taxlaw-2803	288	23	the	the	DET
taxlaw-2803	288	24	standard	standard	ADJ
taxlaw-2803	288	25	deduction	deduction	NOUN
taxlaw-2803	288	26	was	be	AUX
taxlaw-2803	288	27	introduced	introduce	VERB
taxlaw-2803	288	28	—	—	PUNCT
taxlaw-2803	288	29	progressivity	progressivity	NOUN
taxlaw-2803	288	30	finally	finally	ADV
taxlaw-2803	288	31	appeared	appear	VERB
taxlaw-2803	288	32	in	in	ADP
taxlaw-2803	288	33	the	the	DET
taxlaw-2803	288	34	design	design	NOUN
taxlaw-2803	288	35	of	of	ADP
taxlaw-2803	288	36	the	the	DET
taxlaw-2803	288	37	standard	standard	ADJ
taxlaw-2803	288	38	deduction	deduction	NOUN
taxlaw-2803	288	39	.	.	PUNCT
taxlaw-2803	289	1	with	with	ADP
taxlaw-2803	289	2	the	the	DET
taxlaw-2803	289	3	revenue	revenue	NOUN
taxlaw-2803	289	4	act	act	NOUN
taxlaw-2803	289	5	of	of	ADP
taxlaw-2803	289	6	1964	1964	NUM
taxlaw-2803	289	7	,	,	PUNCT
taxlaw-2803	289	8	congress	congress	PROPN
taxlaw-2803	289	9	created	create	VERB
taxlaw-2803	289	10	the	the	DET
taxlaw-2803	289	11	―minimum	―minimum	PRON
taxlaw-2803	289	12	standard	standard	ADJ
taxlaw-2803	289	13	deduction,‖	deduction,‖	PROPN
taxlaw-2803	289	14	which	which	PRON
taxlaw-2803	289	15	was	be	AUX
taxlaw-2803	289	16	intended	intend	VERB
taxlaw-2803	289	17	―to	―to	NOUN
taxlaw-2803	289	18	remove	remove	NOUN
taxlaw-2803	289	19	from	from	ADP
taxlaw-2803	289	20	the	the	DET
taxlaw-2803	289	21	tax	tax	NOUN
taxlaw-2803	289	22	rolls	roll	VERB
taxlaw-2803	289	23	those	those	DET
taxlaw-2803	289	24	persons	person	NOUN
taxlaw-2803	289	25	with	with	ADP
taxlaw-2803	289	26	minimum	minimum	ADJ
taxlaw-2803	289	27	incomes	income	NOUN
taxlaw-2803	289	28	and	and	CCONJ
taxlaw-2803	289	29	also	also	ADV
taxlaw-2803	289	30	to	to	PART
taxlaw-2803	289	31	provide	provide	VERB
taxlaw-2803	289	32	those	those	PRON
taxlaw-2803	289	33	with	with	ADP
taxlaw-2803	289	34	incomes	income	NOUN
taxlaw-2803	289	35	just	just	ADV
taxlaw-2803	289	36	slightly	slightly	ADV
taxlaw-2803	289	37	above	above	ADP
taxlaw-2803	289	38	these	these	DET
taxlaw-2803	289	39	levels	level	NOUN
taxlaw-2803	289	40	a	a	DET
taxlaw-2803	289	41	somewhat	somewhat	ADV
taxlaw-2803	289	42	larger	large	ADJ
taxlaw-2803	289	43	tax	tax	NOUN
taxlaw-2803	289	44	reduction	reduction	NOUN
taxlaw-2803	289	45	than	than	SCONJ
taxlaw-2803	289	46	is	be	AUX
taxlaw-2803	289	47	made	make	VERB
taxlaw-2803	289	48	available	available	ADJ
taxlaw-2803	289	49	generally	generally	ADV
taxlaw-2803	289	50	through	through	ADP
taxlaw-2803	289	51	the	the	DET
taxlaw-2803	289	52	rate	rate	NOUN
taxlaw-2803	289	53	cuts.‖	cuts.‖	NOUN
taxlaw-2803	289	54	44	44	NUM
taxlaw-2803	290	1	this	this	PRON
taxlaw-2803	290	2	is	be	AUX
taxlaw-2803	290	3	the	the	DET
taxlaw-2803	290	4	first	first	ADJ
taxlaw-2803	290	5	time	time	NOUN
taxlaw-2803	290	6	a	a	DET
taxlaw-2803	290	7	progressivity	progressivity	NOUN
taxlaw-2803	290	8	goal	goal	NOUN
taxlaw-2803	290	9	was	be	AUX
taxlaw-2803	290	10	articulated	articulate	VERB
taxlaw-2803	290	11	in	in	ADP
taxlaw-2803	290	12	the	the	DET
taxlaw-2803	290	13	legislative	legislative	ADJ
taxlaw-2803	290	14	history	history	NOUN
taxlaw-2803	290	15	of	of	ADP
taxlaw-2803	290	16	the	the	DET
taxlaw-2803	290	17	standard	standard	ADJ
taxlaw-2803	290	18	deduction	deduction	NOUN
taxlaw-2803	290	19	,	,	PUNCT
taxlaw-2803	290	20	and	and	CCONJ
taxlaw-2803	290	21	the	the	DET
taxlaw-2803	290	22	first	first	ADJ
taxlaw-2803	290	23	time	time	NOUN
taxlaw-2803	290	24	that	that	PRON
taxlaw-2803	290	25	the	the	DET
taxlaw-2803	290	26	standard	standard	ADJ
taxlaw-2803	290	27	deduction	deduction	NOUN
taxlaw-2803	290	28	provision	provision	NOUN
taxlaw-2803	290	29	was	be	AUX
taxlaw-2803	290	30	used	use	VERB
taxlaw-2803	290	31	to	to	PART
taxlaw-2803	290	32	ensure	ensure	VERB
taxlaw-2803	290	33	some	some	DET
taxlaw-2803	290	34	baseline	baseline	NOUN
taxlaw-2803	290	35	amount	amount	NOUN
taxlaw-2803	290	36	of	of	ADP
taxlaw-2803	290	37	untaxed	untaxed	ADJ
taxlaw-2803	290	38	income	income	NOUN
taxlaw-2803	290	39	.	.	PUNCT
taxlaw-2803	291	1	the	the	DET
taxlaw-2803	291	2	new	new	ADJ
taxlaw-2803	291	3	minimum	minimum	ADJ
taxlaw-2803	291	4	standard	standard	ADJ
taxlaw-2803	291	5	deduction	deduction	NOUN
taxlaw-2803	291	6	was	be	AUX
taxlaw-2803	291	7	calculated	calculate	VERB
taxlaw-2803	291	8	as	as	ADP
taxlaw-2803	291	9	$	$	SYM
taxlaw-2803	291	10	200	200	NUM
taxlaw-2803	291	11	plus	plus	CCONJ
taxlaw-2803	291	12	$	$	SYM
taxlaw-2803	291	13	100	100	NUM
taxlaw-2803	291	14	for	for	ADP
taxlaw-2803	291	15	each	each	DET
taxlaw-2803	291	16	dependency	dependency	NOUN
taxlaw-2803	291	17	deduction	deduction	NOUN
taxlaw-2803	291	18	(	(	PUNCT
taxlaw-2803	291	19	or	or	CCONJ
taxlaw-2803	291	20	~$1420/$710	~$1420/$710	NUM
taxlaw-2803	291	21	in	in	ADP
taxlaw-2803	291	22	2011	2011	NUM
taxlaw-2803	291	23	)	)	PUNCT
taxlaw-2803	291	24	.	.	PUNCT
taxlaw-2803	292	1	45	45	NUM
taxlaw-2803	292	2	a	a	DET
taxlaw-2803	292	3	taxpayer	taxpayer	NOUN
taxlaw-2803	292	4	could	could	AUX
taxlaw-2803	292	5	take	take	VERB
taxlaw-2803	292	6	the	the	DET
taxlaw-2803	292	7	larger	large	ADJ
taxlaw-2803	292	8	of	of	ADP
taxlaw-2803	292	9	the	the	DET
taxlaw-2803	292	10	minimum	minimum	ADJ
taxlaw-2803	292	11	standard	standard	ADJ
taxlaw-2803	292	12	deduction	deduction	NOUN
taxlaw-2803	292	13	,	,	PUNCT
taxlaw-2803	292	14	or	or	CCONJ
taxlaw-2803	292	15	the	the	DET
taxlaw-2803	292	16	percentage	percentage	NOUN
taxlaw-2803	292	17	standard	standard	NOUN
taxlaw-2803	292	18	deduction	deduction	NOUN
taxlaw-2803	292	19	(	(	PUNCT
taxlaw-2803	292	20	officially	officially	ADV
taxlaw-2803	292	21	renamed	rename	VERB
taxlaw-2803	292	22	the	the	DET
taxlaw-2803	292	23	―10	―10	PROPN
taxlaw-2803	292	24	-	-	PUNCT
taxlaw-2803	292	25	percent	percent	NOUN
taxlaw-2803	292	26	standard	standard	ADJ
taxlaw-2803	292	27	deduction‖	deduction‖	PROPN
taxlaw-2803	292	28	)	)	PUNCT
taxlaw-2803	292	29	.	.	PUNCT
taxlaw-2803	293	1	46	46	NUM
taxlaw-2803	294	1	the	the	DET
taxlaw-2803	294	2	result	result	NOUN
taxlaw-2803	294	3	was	be	AUX
taxlaw-2803	294	4	that	that	SCONJ
taxlaw-2803	294	5	all	all	DET
taxlaw-2803	294	6	taxpayers	taxpayer	NOUN
taxlaw-2803	294	7	could	could	AUX
taxlaw-2803	294	8	get	get	VERB
taxlaw-2803	294	9	at	at	ADV
taxlaw-2803	294	10	least	least	ADV
taxlaw-2803	294	11	$	$	SYM
taxlaw-2803	294	12	900	900	NUM
taxlaw-2803	294	13	(	(	PUNCT
taxlaw-2803	294	14	~$6400	~$6400	NUM
taxlaw-2803	294	15	in	in	ADP
taxlaw-2803	294	16	2011	2011	NUM
taxlaw-2803	294	17	)	)	PUNCT
taxlaw-2803	294	18	of	of	ADP
taxlaw-2803	294	19	income	income	NOUN
taxlaw-2803	294	20	tax	tax	NOUN
taxlaw-2803	294	21	-	-	PUNCT
taxlaw-2803	294	22	free	free	ADJ
taxlaw-2803	294	23	—	—	PUNCT
taxlaw-2803	294	24	a	a	DET
taxlaw-2803	294	25	$	$	SYM
taxlaw-2803	294	26	300	300	NUM
taxlaw-2803	294	27	minimum	minimum	NOUN
taxlaw-2803	294	28	standard	standard	ADJ
taxlaw-2803	294	29	deduction	deduction	NOUN
taxlaw-2803	294	30	plus	plus	CCONJ
taxlaw-2803	294	31	the	the	DET
taxlaw-2803	294	32	$	$	SYM
taxlaw-2803	294	33	600	600	NUM
taxlaw-2803	294	34	personal	personal	ADJ
taxlaw-2803	294	35	exemption	exemption	NOUN
taxlaw-2803	294	36	—	—	PUNCT
taxlaw-2803	294	37	even	even	ADV
taxlaw-2803	294	38	if	if	SCONJ
taxlaw-2803	294	39	that	that	DET
taxlaw-2803	294	40	amount	amount	NOUN
taxlaw-2803	294	41	was	be	AUX
taxlaw-2803	294	42	greater	great	ADJ
taxlaw-2803	294	43	than	than	ADP
taxlaw-2803	294	44	10	10	NUM
taxlaw-2803	294	45	%	%	NOUN
taxlaw-2803	294	46	of	of	ADP
taxlaw-2803	294	47	their	their	PRON
taxlaw-2803	294	48	agi	agi	NOUN
taxlaw-2803	294	49	.	.	PUNCT
taxlaw-2803	295	1	in	in	ADP
taxlaw-2803	295	2	1969	1969	NUM
taxlaw-2803	295	3	,	,	PUNCT
taxlaw-2803	295	4	the	the	DET
taxlaw-2803	295	5	connection	connection	NOUN
taxlaw-2803	295	6	to	to	ADP
taxlaw-2803	295	7	progressivity	progressivity	NOUN
taxlaw-2803	295	8	was	be	AUX
taxlaw-2803	295	9	made	make	VERB
taxlaw-2803	295	10	even	even	ADV
taxlaw-2803	295	11	more	more	ADV
taxlaw-2803	295	12	explicit	explicit	ADJ
taxlaw-2803	295	13	.	.	PUNCT
taxlaw-2803	296	1	in	in	ADP
taxlaw-2803	296	2	the	the	DET
taxlaw-2803	296	3	tax	tax	NOUN
taxlaw-2803	296	4	reform	reform	NOUN
taxlaw-2803	296	5	act	act	NOUN
taxlaw-2803	296	6	of	of	ADP
taxlaw-2803	296	7	1969	1969	NUM
taxlaw-2803	296	8	,	,	PUNCT
taxlaw-2803	296	9	congress	congress	PROPN
taxlaw-2803	296	10	renamed	rename	VERB
taxlaw-2803	296	11	the	the	DET
taxlaw-2803	296	12	―minimum	―minimum	ADJ
taxlaw-2803	296	13	standard	standard	ADJ
taxlaw-2803	296	14	deduction‖	deduction‖	PROPN
taxlaw-2803	296	15	the	the	DET
taxlaw-2803	296	16	―low	―low	PROPN
taxlaw-2803	296	17	40	40	NUM
taxlaw-2803	296	18	the	the	DET
taxlaw-2803	296	19	original	original	ADJ
taxlaw-2803	296	20	standard	standard	ADJ
taxlaw-2803	296	21	deduction	deduction	NOUN
taxlaw-2803	296	22	was	be	AUX
taxlaw-2803	296	23	also	also	ADV
taxlaw-2803	296	24	a	a	DET
taxlaw-2803	296	25	substitute	substitute	NOUN
taxlaw-2803	296	26	for	for	ADP
taxlaw-2803	296	27	certain	certain	ADJ
taxlaw-2803	296	28	tax	tax	NOUN
taxlaw-2803	296	29	credits	credit	NOUN
taxlaw-2803	296	30	:	:	PUNCT
taxlaw-2803	296	31	foreign	foreign	ADJ
taxlaw-2803	296	32	tax	tax	NOUN
taxlaw-2803	296	33	credits	credit	NOUN
taxlaw-2803	296	34	,	,	PUNCT
taxlaw-2803	296	35	credits	credit	NOUN
taxlaw-2803	296	36	with	with	ADP
taxlaw-2803	296	37	respect	respect	NOUN
taxlaw-2803	296	38	to	to	ADP
taxlaw-2803	296	39	taxes	taxis	NOUN
taxlaw-2803	296	40	withheld	withhold	VERB
taxlaw-2803	296	41	at	at	ADP
taxlaw-2803	296	42	the	the	DET
taxlaw-2803	296	43	source	source	NOUN
taxlaw-2803	296	44	under	under	ADP
taxlaw-2803	296	45	then	then	ADV
taxlaw-2803	296	46	-	-	PUNCT
taxlaw-2803	296	47	section	section	NOUN
taxlaw-2803	296	48	143(a	143(a	PROPN
taxlaw-2803	296	49	)	)	PUNCT
taxlaw-2803	296	50	(	(	PUNCT
taxlaw-2803	296	51	relating	relate	VERB
taxlaw-2803	296	52	to	to	ADP
taxlaw-2803	296	53	interest	interest	NOUN
taxlaw-2803	296	54	on	on	ADP
taxlaw-2803	296	55	tax	tax	NOUN
taxlaw-2803	296	56	-	-	PUNCT
taxlaw-2803	296	57	free	free	ADJ
taxlaw-2803	296	58	covenant	covenant	NOUN
taxlaw-2803	296	59	bounds	bound	NOUN
taxlaw-2803	296	60	)	)	PUNCT
taxlaw-2803	296	61	,	,	PUNCT
taxlaw-2803	296	62	and	and	CCONJ
taxlaw-2803	296	63	all	all	DET
taxlaw-2803	296	64	credits	credit	NOUN
taxlaw-2803	296	65	against	against	ADP
taxlaw-2803	296	66	net	net	ADJ
taxlaw-2803	296	67	income	income	NOUN
taxlaw-2803	296	68	with	with	ADP
taxlaw-2803	296	69	respect	respect	NOUN
taxlaw-2803	296	70	to	to	ADP
taxlaw-2803	296	71	interest	interest	NOUN
taxlaw-2803	296	72	on	on	ADP
taxlaw-2803	296	73	certain	certain	ADJ
taxlaw-2803	296	74	government	government	NOUN
taxlaw-2803	296	75	obligations	obligation	NOUN
taxlaw-2803	296	76	.	.	PUNCT
taxlaw-2803	297	1	see	see	VERB
taxlaw-2803	297	2	individual	individual	ADJ
taxlaw-2803	297	3	income	income	NOUN
taxlaw-2803	297	4	tax	tax	PROPN
taxlaw-2803	297	5	act	act	NOUN
taxlaw-2803	297	6	of	of	ADP
taxlaw-2803	297	7	1944	1944	NUM
taxlaw-2803	297	8	§	§	PROPN
taxlaw-2803	297	9	9(a	9(a	NUM
taxlaw-2803	297	10	)	)	PUNCT
taxlaw-2803	297	11	,	,	PUNCT
taxlaw-2803	297	12	58	58	NUM
taxlaw-2803	297	13	stat	stat	NOUN
taxlaw-2803	297	14	.	.	PUNCT
taxlaw-2803	298	1	at	at	ADP
taxlaw-2803	298	2	236	236	NUM
taxlaw-2803	298	3	.	.	PUNCT
taxlaw-2803	298	4	41	41	NUM
taxlaw-2803	298	5	internal	internal	ADJ
taxlaw-2803	298	6	revenue	revenue	NOUN
taxlaw-2803	298	7	code	code	NOUN
taxlaw-2803	298	8	of	of	ADP
taxlaw-2803	298	9	1954	1954	NUM
taxlaw-2803	298	10	,	,	PUNCT
taxlaw-2803	298	11	pub	pub	NOUN
taxlaw-2803	298	12	.	.	PUNCT
taxlaw-2803	299	1	l.	l.	PROPN
taxlaw-2803	299	2	no	no	INTJ
taxlaw-2803	299	3	.	.	PROPN
taxlaw-2803	300	1	83	83	NUM
taxlaw-2803	300	2	-	-	SYM
taxlaw-2803	300	3	591	591	NUM
taxlaw-2803	300	4	,	,	PUNCT
taxlaw-2803	300	5	68a	68a	NOUN
taxlaw-2803	300	6	stat	stat	VERB
taxlaw-2803	300	7	.	.	PUNCT
taxlaw-2803	301	1	3	3	X
taxlaw-2803	301	2	.	.	NUM
taxlaw-2803	301	3	42	42	NUM
taxlaw-2803	301	4	the	the	DET
taxlaw-2803	301	5	stated	state	VERB
taxlaw-2803	301	6	goals	goal	NOUN
taxlaw-2803	301	7	of	of	ADP
taxlaw-2803	301	8	the	the	DET
taxlaw-2803	301	9	legislation	legislation	NOUN
taxlaw-2803	301	10	were	be	AUX
taxlaw-2803	301	11	―1	―1	NOUN
taxlaw-2803	301	12	.	.	PUNCT
taxlaw-2803	302	1	to	to	PART
taxlaw-2803	302	2	relieve	relieve	VERB
taxlaw-2803	302	3	the	the	DET
taxlaw-2803	302	4	great	great	ADJ
taxlaw-2803	302	5	majority	majority	NOUN
taxlaw-2803	302	6	of	of	ADP
taxlaw-2803	302	7	taxpayers	taxpayer	NOUN
taxlaw-2803	302	8	from	from	ADP
taxlaw-2803	302	9	the	the	DET
taxlaw-2803	302	10	necessity	necessity	NOUN
taxlaw-2803	302	11	of	of	ADP
taxlaw-2803	302	12	computing	compute	VERB
taxlaw-2803	302	13	their	their	PRON
taxlaw-2803	302	14	income	income	NOUN
taxlaw-2803	302	15	tax	tax	NOUN
taxlaw-2803	302	16	.	.	PUNCT
taxlaw-2803	303	1	2	2	X
taxlaw-2803	303	2	.	.	PUNCT
taxlaw-2803	303	3	to	to	PART
taxlaw-2803	303	4	reduce	reduce	VERB
taxlaw-2803	303	5	the	the	DET
taxlaw-2803	303	6	number	number	NOUN
taxlaw-2803	303	7	of	of	ADP
taxlaw-2803	303	8	tax	tax	NOUN
taxlaw-2803	303	9	computations	computation	NOUN
taxlaw-2803	303	10	.	.	PUNCT
taxlaw-2803	304	1	3	3	X
taxlaw-2803	304	2	.	.	PUNCT
taxlaw-2803	304	3	to	to	PART
taxlaw-2803	304	4	simplify	simplify	VERB
taxlaw-2803	304	5	the	the	DET
taxlaw-2803	304	6	return	return	NOUN
taxlaw-2803	304	7	form	form	NOUN
taxlaw-2803	304	8	.	.	PUNCT
taxlaw-2803	305	1	4	4	X
taxlaw-2803	305	2	.	.	PUNCT
taxlaw-2803	305	3	to	to	PART
taxlaw-2803	305	4	decrease	decrease	VERB
taxlaw-2803	305	5	the	the	DET
taxlaw-2803	305	6	number	number	NOUN
taxlaw-2803	305	7	of	of	ADP
taxlaw-2803	305	8	persons	person	NOUN
taxlaw-2803	305	9	required	require	VERB
taxlaw-2803	305	10	to	to	PART
taxlaw-2803	305	11	file	file	VERB
taxlaw-2803	305	12	declarations	declaration	NOUN
taxlaw-2803	305	13	of	of	ADP
taxlaw-2803	305	14	estimated	estimate	VERB
taxlaw-2803	305	15	tax	tax	NOUN
taxlaw-2803	305	16	.	.	PUNCT
taxlaw-2803	306	1	5	5	NUM
taxlaw-2803	306	2	.	.	PUNCT
taxlaw-2803	306	3	to	to	PART
taxlaw-2803	306	4	eliminate	eliminate	VERB
taxlaw-2803	306	5	some	some	PRON
taxlaw-2803	306	6	of	of	ADP
taxlaw-2803	306	7	the	the	DET
taxlaw-2803	306	8	difficulties	difficulty	NOUN
taxlaw-2803	306	9	and	and	CCONJ
taxlaw-2803	306	10	uncertainties	uncertainty	NOUN
taxlaw-2803	306	11	in	in	ADP
taxlaw-2803	306	12	the	the	DET
taxlaw-2803	306	13	making	making	NOUN
taxlaw-2803	306	14	of	of	ADP
taxlaw-2803	306	15	estimates	estimate	NOUN
taxlaw-2803	306	16	required	require	VERB
taxlaw-2803	306	17	for	for	ADP
taxlaw-2803	306	18	declarations.‖	declarations.‖	NOUN
taxlaw-2803	306	19	h.r	h.r	PROPN
taxlaw-2803	306	20	.	.	PROPN
taxlaw-2803	306	21	rep	rep	PROPN
taxlaw-2803	306	22	.	.	PROPN
taxlaw-2803	306	23	no	no	INTJ
taxlaw-2803	306	24	.	.	PUNCT
taxlaw-2803	307	1	78	78	NUM
taxlaw-2803	307	2	-	-	SYM
taxlaw-2803	307	3	1365	1365	NUM
taxlaw-2803	307	4	,	,	PUNCT
taxlaw-2803	307	5	at	at	ADP
taxlaw-2803	307	6	1	1	NUM
taxlaw-2803	307	7	(	(	PUNCT
taxlaw-2803	307	8	1944	1944	NUM
taxlaw-2803	307	9	)	)	PUNCT
taxlaw-2803	307	10	;	;	PUNCT
taxlaw-2803	307	11	see	see	VERB
taxlaw-2803	307	12	also	also	ADV
taxlaw-2803	307	13	s.	s.	PROPN
taxlaw-2803	307	14	rep	rep	PROPN
taxlaw-2803	307	15	.	.	PROPN
taxlaw-2803	308	1	no	no	INTJ
taxlaw-2803	308	2	.	.	PUNCT
taxlaw-2803	309	1	78	78	NUM
taxlaw-2803	309	2	-	-	SYM
taxlaw-2803	309	3	885	885	NUM
taxlaw-2803	309	4	,	,	PUNCT
taxlaw-2803	309	5	at	at	ADP
taxlaw-2803	309	6	1	1	NUM
taxlaw-2803	309	7	(	(	PUNCT
taxlaw-2803	309	8	1944	1944	NUM
taxlaw-2803	309	9	)	)	PUNCT
taxlaw-2803	309	10	(	(	PUNCT
taxlaw-2803	309	11	same	same	ADJ
taxlaw-2803	309	12	)	)	PUNCT
taxlaw-2803	309	13	.	.	PUNCT
taxlaw-2803	310	1	43	43	NUM
taxlaw-2803	310	2	non	non	NOUN
taxlaw-2803	310	3	-	-	NOUN
taxlaw-2803	310	4	itemizers	itemizer	NOUN
taxlaw-2803	310	5	with	with	ADP
taxlaw-2803	310	6	agi	agi	PROPN
taxlaw-2803	310	7	over	over	ADP
taxlaw-2803	310	8	$	$	SYM
taxlaw-2803	310	9	5000	5000	NUM
taxlaw-2803	310	10	faced	face	VERB
taxlaw-2803	310	11	a	a	DET
taxlaw-2803	310	12	fixed	fix	VERB
taxlaw-2803	310	13	standard	standard	ADJ
taxlaw-2803	310	14	deduction	deduction	NOUN
taxlaw-2803	310	15	of	of	ADP
taxlaw-2803	310	16	$	$	SYM
taxlaw-2803	310	17	500	500	NUM
taxlaw-2803	310	18	.	.	PUNCT
taxlaw-2803	311	1	this	this	PRON
taxlaw-2803	311	2	could	could	AUX
taxlaw-2803	311	3	be	be	AUX
taxlaw-2803	311	4	seen	see	VERB
taxlaw-2803	311	5	as	as	ADP
taxlaw-2803	311	6	small	small	ADJ
taxlaw-2803	311	7	element	element	NOUN
taxlaw-2803	311	8	of	of	ADP
taxlaw-2803	311	9	progressivity	progressivity	NOUN
taxlaw-2803	311	10	,	,	PUNCT
taxlaw-2803	311	11	since	since	SCONJ
taxlaw-2803	311	12	these	these	DET
taxlaw-2803	311	13	taxpayers	taxpayer	NOUN
taxlaw-2803	311	14	would	would	AUX
taxlaw-2803	311	15	be	be	AUX
taxlaw-2803	311	16	treated	treat	VERB
taxlaw-2803	311	17	to	to	ADP
taxlaw-2803	311	18	a	a	DET
taxlaw-2803	311	19	somewhat	somewhat	ADV
taxlaw-2803	311	20	steeper	steep	ADJ
taxlaw-2803	311	21	effective	effective	ADJ
taxlaw-2803	311	22	rate	rate	NOUN
taxlaw-2803	311	23	schedule	schedule	NOUN
taxlaw-2803	311	24	than	than	ADP
taxlaw-2803	311	25	those	those	PRON
taxlaw-2803	311	26	with	with	ADP
taxlaw-2803	311	27	agi	agi	NOUN
taxlaw-2803	311	28	under	under	ADP
taxlaw-2803	311	29	$	$	SYM
taxlaw-2803	311	30	5000	5000	NUM
taxlaw-2803	311	31	.	.	PUNCT
taxlaw-2803	312	1	however	however	ADV
taxlaw-2803	312	2	,	,	PUNCT
taxlaw-2803	312	3	these	these	DET
taxlaw-2803	312	4	taxpayers	taxpayer	NOUN
taxlaw-2803	312	5	were	be	AUX
taxlaw-2803	312	6	earning	earn	VERB
taxlaw-2803	312	7	more	more	ADJ
taxlaw-2803	312	8	than	than	ADP
taxlaw-2803	312	9	twice	twice	DET
taxlaw-2803	312	10	the	the	DET
taxlaw-2803	312	11	median	median	ADJ
taxlaw-2803	312	12	income	income	NOUN
taxlaw-2803	312	13	and	and	CCONJ
taxlaw-2803	312	14	thus	thus	ADV
taxlaw-2803	312	15	in	in	ADP
taxlaw-2803	312	16	a	a	DET
taxlaw-2803	312	17	relatively	relatively	ADV
taxlaw-2803	312	18	high	high	ADJ
taxlaw-2803	312	19	income	income	NOUN
taxlaw-2803	312	20	cohort	cohort	NOUN
taxlaw-2803	312	21	.	.	PUNCT
taxlaw-2803	313	1	see	see	VERB
taxlaw-2803	313	2	bureau	bureau	PROPN
taxlaw-2803	313	3	of	of	ADP
taxlaw-2803	313	4	the	the	DET
taxlaw-2803	313	5	census	census	NOUN
taxlaw-2803	313	6	,	,	PUNCT
taxlaw-2803	313	7	current	current	ADJ
taxlaw-2803	313	8	population	population	NOUN
taxlaw-2803	313	9	reports	report	VERB
taxlaw-2803	313	10	:	:	PUNCT
taxlaw-2803	313	11	consumer	consumer	NOUN
taxlaw-2803	313	12	income	income	NOUN
taxlaw-2803	313	13	:	:	PUNCT
taxlaw-2803	313	14	family	family	NOUN
taxlaw-2803	313	15	and	and	CCONJ
taxlaw-2803	313	16	individual	individual	ADJ
taxlaw-2803	313	17	model	model	NOUN
taxlaw-2803	313	18	income	income	NOUN
taxlaw-2803	313	19	in	in	ADP
taxlaw-2803	313	20	the	the	DET
taxlaw-2803	313	21	united	united	PROPN
taxlaw-2803	313	22	states	states	PROPN
taxlaw-2803	313	23	:	:	PUNCT
taxlaw-2803	313	24	1945	1945	NUM
taxlaw-2803	313	25	,	,	PUNCT
taxlaw-2803	313	26	at	at	ADP
taxlaw-2803	313	27	1	1	NUM
taxlaw-2803	313	28	(	(	PUNCT
taxlaw-2803	313	29	1948	1948	NUM
taxlaw-2803	313	30	)	)	PUNCT
taxlaw-2803	313	31	,	,	PUNCT
taxlaw-2803	313	32	available	available	ADJ
taxlaw-2803	313	33	at	at	ADP
taxlaw-2803	313	34	http://www2.census.gov/prod2/popscan/p60-002.pdf	http://www2.census.gov/prod2/popscan/p60-002.pdf	PROPN
taxlaw-2803	313	35	(	(	PUNCT
taxlaw-2803	313	36	reporting	report	VERB
taxlaw-2803	313	37	1945	1945	NUM
taxlaw-2803	313	38	median	median	ADJ
taxlaw-2803	313	39	family	family	NOUN
taxlaw-2803	313	40	and	and	CCONJ
taxlaw-2803	313	41	individual	individual	ADJ
taxlaw-2803	313	42	income	income	NOUN
taxlaw-2803	313	43	as	as	ADP
taxlaw-2803	313	44	$	$	SYM
taxlaw-2803	313	45	2379	2379	NUM
taxlaw-2803	313	46	)	)	PUNCT
taxlaw-2803	313	47	.	.	PUNCT
taxlaw-2803	314	1	furthermore	furthermore	ADV
taxlaw-2803	314	2	,	,	PUNCT
taxlaw-2803	314	3	many	many	ADJ
taxlaw-2803	314	4	,	,	PUNCT
taxlaw-2803	314	5	if	if	SCONJ
taxlaw-2803	314	6	not	not	PART
taxlaw-2803	314	7	most	most	ADJ
taxlaw-2803	314	8	,	,	PUNCT
taxlaw-2803	314	9	of	of	ADP
taxlaw-2803	314	10	these	these	DET
taxlaw-2803	314	11	taxpayers	taxpayer	NOUN
taxlaw-2803	314	12	could	could	AUX
taxlaw-2803	314	13	be	be	AUX
taxlaw-2803	314	14	expected	expect	VERB
taxlaw-2803	314	15	to	to	PART
taxlaw-2803	314	16	be	be	AUX
taxlaw-2803	314	17	itemizers	itemizer	NOUN
taxlaw-2803	314	18	.	.	PUNCT
taxlaw-2803	315	1	thus	thus	ADV
taxlaw-2803	315	2	,	,	PUNCT
taxlaw-2803	315	3	the	the	DET
taxlaw-2803	315	4	percentage	percentage	NOUN
taxlaw-2803	315	5	of	of	ADP
taxlaw-2803	315	6	taxpayers	taxpayer	NOUN
taxlaw-2803	315	7	subject	subject	ADJ
taxlaw-2803	315	8	to	to	ADP
taxlaw-2803	315	9	a	a	DET
taxlaw-2803	315	10	fixed	fix	VERB
taxlaw-2803	315	11	standard	standard	ADJ
taxlaw-2803	315	12	deduction	deduction	NOUN
taxlaw-2803	315	13	was	be	AUX
taxlaw-2803	315	14	likely	likely	ADV
taxlaw-2803	315	15	small	small	ADJ
taxlaw-2803	315	16	enough	enough	ADV
taxlaw-2803	315	17	not	not	PART
taxlaw-2803	315	18	to	to	PART
taxlaw-2803	315	19	affect	affect	VERB
taxlaw-2803	315	20	overall	overall	ADJ
taxlaw-2803	315	21	progressivity	progressivity	NOUN
taxlaw-2803	315	22	more	more	ADV
taxlaw-2803	315	23	than	than	ADP
taxlaw-2803	315	24	marginally	marginally	ADV
taxlaw-2803	315	25	.	.	PUNCT
taxlaw-2803	316	1	44	44	NUM
taxlaw-2803	316	2	h.r	h.r	PROPN
taxlaw-2803	316	3	.	.	PROPN
taxlaw-2803	316	4	rep	rep	PROPN
taxlaw-2803	316	5	.	.	PROPN
taxlaw-2803	316	6	no	no	PROPN
taxlaw-2803	316	7	.	.	NOUN
taxlaw-2803	316	8	88	88	NUM
taxlaw-2803	316	9	-	-	SYM
taxlaw-2803	316	10	749	749	NUM
taxlaw-2803	316	11	,	,	PUNCT
taxlaw-2803	316	12	at	at	ADP
taxlaw-2803	316	13	1333	1333	NUM
taxlaw-2803	316	14	(	(	PUNCT
taxlaw-2803	316	15	1964	1964	NUM
taxlaw-2803	316	16	)	)	PUNCT
taxlaw-2803	316	17	.	.	PUNCT
taxlaw-2803	317	1	45	45	NUM
taxlaw-2803	317	2	revenue	revenue	NOUN
taxlaw-2803	317	3	act	act	NOUN
taxlaw-2803	317	4	of	of	ADP
taxlaw-2803	317	5	1964	1964	NUM
taxlaw-2803	317	6	,	,	PUNCT
taxlaw-2803	317	7	pub	pub	NOUN
taxlaw-2803	317	8	.	.	PUNCT
taxlaw-2803	318	1	l.	l.	PROPN
taxlaw-2803	318	2	no	no	INTJ
taxlaw-2803	318	3	.	.	PROPN
taxlaw-2803	319	1	88	88	NUM
taxlaw-2803	319	2	-	-	SYM
taxlaw-2803	319	3	272	272	NUM
taxlaw-2803	319	4	,	,	PUNCT
taxlaw-2803	319	5	§	§	PROPN
taxlaw-2803	319	6	112(a	112(a	PROPN
taxlaw-2803	319	7	)	)	PUNCT
taxlaw-2803	319	8	,	,	PUNCT
taxlaw-2803	319	9	78	78	NUM
taxlaw-2803	319	10	stat	stat	NOUN
taxlaw-2803	319	11	.	.	PUNCT
taxlaw-2803	320	1	19	19	NUM
taxlaw-2803	320	2	,	,	PUNCT
taxlaw-2803	320	3	23	23	NUM
taxlaw-2803	320	4	.	.	PUNCT
taxlaw-2803	321	1	the	the	DET
taxlaw-2803	321	2	$	$	SYM
taxlaw-2803	321	3	1000	1000	NUM
taxlaw-2803	321	4	cap	cap	NOUN
taxlaw-2803	321	5	remained	remain	VERB
taxlaw-2803	321	6	in	in	ADP
taxlaw-2803	321	7	place	place	NOUN
taxlaw-2803	321	8	.	.	PUNCT
taxlaw-2803	322	1	the	the	DET
taxlaw-2803	322	2	$	$	SYM
taxlaw-2803	322	3	100	100	NUM
taxlaw-2803	322	4	per	per	ADP
taxlaw-2803	322	5	dependent	dependent	ADJ
taxlaw-2803	322	6	was	be	AUX
taxlaw-2803	322	7	in	in	ADP
taxlaw-2803	322	8	addition	addition	NOUN
taxlaw-2803	322	9	to	to	ADP
taxlaw-2803	322	10	the	the	DET
taxlaw-2803	322	11	existing	exist	VERB
taxlaw-2803	322	12	deductions	deduction	NOUN
taxlaw-2803	322	13	for	for	ADP
taxlaw-2803	322	14	personal	personal	ADJ
taxlaw-2803	322	15	exemptions	exemption	NOUN
taxlaw-2803	322	16	under	under	ADP
taxlaw-2803	322	17	i.r.c	i.r.c	NOUN
taxlaw-2803	322	18	.	.	PUNCT
taxlaw-2803	323	1	§	§	PROPN
taxlaw-2803	323	2	151	151	NUM
taxlaw-2803	323	3	(	(	PUNCT
taxlaw-2803	323	4	1964	1964	NUM
taxlaw-2803	323	5	)	)	PUNCT
taxlaw-2803	323	6	.	.	PUNCT
taxlaw-2803	324	1	46	46	NUM
taxlaw-2803	325	1	i	i	PRON
taxlaw-2803	325	2	d.	d.	PROPN
taxlaw-2803	325	3	2011	2011	NUM
taxlaw-2803	325	4	]	]	PUNCT
taxlaw-2803	325	5	doing	do	VERB
taxlaw-2803	325	6	too	too	ADV
taxlaw-2803	325	7	much	much	ADJ
taxlaw-2803	325	8	213	213	NUM
taxlaw-2803	325	9	income	income	NOUN
taxlaw-2803	325	10	allowance‖	allowance‖	PUNCT
taxlaw-2803	325	11	and	and	CCONJ
taxlaw-2803	325	12	redesigned	redesign	VERB
taxlaw-2803	325	13	it	it	PRON
taxlaw-2803	325	14	to	to	PART
taxlaw-2803	325	15	be	be	AUX
taxlaw-2803	325	16	precisely	precisely	ADV
taxlaw-2803	325	17	the	the	DET
taxlaw-2803	325	18	poverty	poverty	NOUN
taxlaw-2803	325	19	level	level	NOUN
taxlaw-2803	325	20	of	of	ADP
taxlaw-2803	325	21	income	income	NOUN
taxlaw-2803	325	22	.	.	PUNCT
taxlaw-2803	326	1	thus	thus	ADV
taxlaw-2803	326	2	,	,	PUNCT
taxlaw-2803	326	3	taxpayers	taxpayer	NOUN
taxlaw-2803	326	4	could	could	AUX
taxlaw-2803	326	5	be	be	AUX
taxlaw-2803	326	6	assured	assure	VERB
taxlaw-2803	326	7	of	of	ADP
taxlaw-2803	326	8	paying	pay	VERB
taxlaw-2803	326	9	no	no	DET
taxlaw-2803	326	10	tax	tax	NOUN
taxlaw-2803	326	11	on	on	ADP
taxlaw-2803	326	12	incomes	income	NOUN
taxlaw-2803	326	13	at	at	ADP
taxlaw-2803	326	14	or	or	CCONJ
taxlaw-2803	326	15	below	below	ADP
taxlaw-2803	326	16	the	the	DET
taxlaw-2803	326	17	poverty	poverty	NOUN
taxlaw-2803	326	18	level	level	NOUN
taxlaw-2803	326	19	.	.	PUNCT
taxlaw-2803	327	1	the	the	DET
taxlaw-2803	327	2	low	low	ADJ
taxlaw-2803	327	3	income	income	NOUN
taxlaw-2803	327	4	allowance	allowance	NOUN
taxlaw-2803	327	5	was	be	AUX
taxlaw-2803	327	6	$	$	SYM
taxlaw-2803	327	7	1100	1100	NUM
taxlaw-2803	327	8	(	(	PUNCT
taxlaw-2803	327	9	~$6600	~$6600	NUM
taxlaw-2803	327	10	in	in	ADP
taxlaw-2803	327	11	2011	2011	NUM
taxlaw-2803	327	12	)	)	PUNCT
taxlaw-2803	327	13	,	,	PUNCT
taxlaw-2803	327	14	47	47	NUM
taxlaw-2803	327	15	so	so	SCONJ
taxlaw-2803	327	16	that	that	SCONJ
taxlaw-2803	327	17	a	a	DET
taxlaw-2803	327	18	taxpayer	taxpayer	NOUN
taxlaw-2803	327	19	faced	face	VERB
taxlaw-2803	327	20	no	no	DET
taxlaw-2803	327	21	tax	tax	NOUN
taxlaw-2803	327	22	for	for	ADP
taxlaw-2803	327	23	income	income	NOUN
taxlaw-2803	327	24	less	less	ADJ
taxlaw-2803	327	25	than	than	ADP
taxlaw-2803	327	26	$	$	SYM
taxlaw-2803	327	27	1700	1700	NUM
taxlaw-2803	327	28	(	(	PUNCT
taxlaw-2803	327	29	~$10,200	~$10,200	NUM
taxlaw-2803	327	30	in	in	ADP
taxlaw-2803	327	31	2011	2011	NUM
taxlaw-2803	327	32	)	)	PUNCT
taxlaw-2803	327	33	plus	plus	CCONJ
taxlaw-2803	327	34	each	each	DET
taxlaw-2803	327	35	additional	additional	ADJ
taxlaw-2803	327	36	$	$	SYM
taxlaw-2803	327	37	600	600	NUM
taxlaw-2803	327	38	dependency	dependency	NOUN
taxlaw-2803	327	39	deduction	deduction	NOUN
taxlaw-2803	327	40	,	,	PUNCT
taxlaw-2803	327	41	48	48	NUM
taxlaw-2803	327	42	which	which	PRON
taxlaw-2803	327	43	,	,	PUNCT
taxlaw-2803	327	44	according	accord	VERB
taxlaw-2803	327	45	to	to	ADP
taxlaw-2803	327	46	congress	congress	PROPN
taxlaw-2803	327	47	,	,	PUNCT
taxlaw-2803	327	48	was	be	AUX
taxlaw-2803	327	49	exactly	exactly	ADV
taxlaw-2803	327	50	what	what	PRON
taxlaw-2803	327	51	the	the	DET
taxlaw-2803	327	52	then	then	ADV
taxlaw-2803	327	53	-	-	PUNCT
taxlaw-2803	327	54	department	department	NOUN
taxlaw-2803	327	55	of	of	ADP
taxlaw-2803	327	56	health	health	NOUN
taxlaw-2803	327	57	,	,	PUNCT
taxlaw-2803	327	58	education	education	NOUN
taxlaw-2803	327	59	and	and	CCONJ
taxlaw-2803	327	60	welfare	welfare	NOUN
taxlaw-2803	327	61	estimated	estimate	VERB
taxlaw-2803	327	62	to	to	PART
taxlaw-2803	327	63	be	be	AUX
taxlaw-2803	327	64	poverty	poverty	NOUN
taxlaw-2803	327	65	level	level	NOUN
taxlaw-2803	327	66	income	income	NOUN
taxlaw-2803	327	67	.	.	PUNCT
taxlaw-2803	328	1	49	49	NUM
taxlaw-2803	329	1	this	this	PRON
taxlaw-2803	329	2	was	be	AUX
taxlaw-2803	329	3	an	an	DET
taxlaw-2803	329	4	$	$	SYM
taxlaw-2803	329	5	800	800	NUM
taxlaw-2803	329	6	(	(	PUNCT
taxlaw-2803	329	7	~$4800	~$4800	PUNCT
taxlaw-2803	329	8	in	in	ADP
taxlaw-2803	329	9	2011	2011	NUM
taxlaw-2803	329	10	)	)	PUNCT
taxlaw-2803	329	11	increase	increase	NOUN
taxlaw-2803	329	12	over	over	ADP
taxlaw-2803	329	13	the	the	DET
taxlaw-2803	329	14	minimum	minimum	ADJ
taxlaw-2803	329	15	standard	standard	ADJ
taxlaw-2803	329	16	deduction	deduction	NOUN
taxlaw-2803	329	17	put	put	VERB
taxlaw-2803	329	18	in	in	ADP
taxlaw-2803	329	19	place	place	NOUN
taxlaw-2803	329	20	only	only	ADV
taxlaw-2803	329	21	five	five	NUM
taxlaw-2803	329	22	years	year	NOUN
taxlaw-2803	329	23	earlier	early	ADV
taxlaw-2803	329	24	.	.	PUNCT
taxlaw-2803	330	1	simplification	simplification	NOUN
taxlaw-2803	330	2	purposes	purpose	NOUN
taxlaw-2803	330	3	continued	continue	VERB
taxlaw-2803	330	4	to	to	PART
taxlaw-2803	330	5	drive	drive	VERB
taxlaw-2803	330	6	other	other	ADJ
taxlaw-2803	330	7	changes	change	NOUN
taxlaw-2803	330	8	,	,	PUNCT
taxlaw-2803	330	9	however	however	ADV
taxlaw-2803	330	10	.	.	PUNCT
taxlaw-2803	331	1	50	50	NUM
taxlaw-2803	331	2	by	by	ADP
taxlaw-2803	331	3	1969	1969	NUM
taxlaw-2803	331	4	,	,	PUNCT
taxlaw-2803	331	5	higher	high	ADJ
taxlaw-2803	331	6	medical	medical	ADJ
taxlaw-2803	331	7	costs	cost	NOUN
taxlaw-2803	331	8	,	,	PUNCT
taxlaw-2803	331	9	interest	interest	NOUN
taxlaw-2803	331	10	rates	rate	NOUN
taxlaw-2803	331	11	,	,	PUNCT
taxlaw-2803	331	12	and	and	CCONJ
taxlaw-2803	331	13	states	state	VERB
taxlaw-2803	331	14	taxes	taxis	NOUN
taxlaw-2803	331	15	;	;	PUNCT
taxlaw-2803	331	16	increased	increase	VERB
taxlaw-2803	331	17	homeownership	homeownership	NOUN
taxlaw-2803	331	18	;	;	PUNCT
taxlaw-2803	331	19	and	and	CCONJ
taxlaw-2803	331	20	more	more	ADV
taxlaw-2803	331	21	expensive	expensive	ADJ
taxlaw-2803	331	22	homes	home	NOUN
taxlaw-2803	331	23	had	have	AUX
taxlaw-2803	331	24	eroded	erode	VERB
taxlaw-2803	331	25	the	the	DET
taxlaw-2803	331	26	reach	reach	NOUN
taxlaw-2803	331	27	of	of	ADP
taxlaw-2803	331	28	the	the	DET
taxlaw-2803	331	29	percentage	percentage	NOUN
taxlaw-2803	331	30	standard	standard	NOUN
taxlaw-2803	331	31	deduction	deduction	NOUN
taxlaw-2803	331	32	.	.	PUNCT
taxlaw-2803	332	1	51	51	NUM
taxlaw-2803	332	2	where	where	SCONJ
taxlaw-2803	332	3	82	82	NUM
taxlaw-2803	332	4	%	%	NOUN
taxlaw-2803	332	5	of	of	ADP
taxlaw-2803	332	6	returns	return	NOUN
taxlaw-2803	332	7	took	take	VERB
taxlaw-2803	332	8	the	the	DET
taxlaw-2803	332	9	standard	standard	ADJ
taxlaw-2803	332	10	deduction	deduction	NOUN
taxlaw-2803	332	11	in	in	ADP
taxlaw-2803	332	12	1944	1944	NUM
taxlaw-2803	332	13	,	,	PUNCT
taxlaw-2803	332	14	only	only	ADV
taxlaw-2803	332	15	59	59	NUM
taxlaw-2803	332	16	%	%	NOUN
taxlaw-2803	332	17	did	do	VERB
taxlaw-2803	332	18	in	in	ADP
taxlaw-2803	332	19	1965	1965	NUM
taxlaw-2803	332	20	.	.	PUNCT
taxlaw-2803	333	1	52	52	NUM
taxlaw-2803	333	2	to	to	PART
taxlaw-2803	333	3	counter	counter	VERB
taxlaw-2803	333	4	this	this	PRON
taxlaw-2803	333	5	,	,	PUNCT
taxlaw-2803	333	6	the	the	DET
taxlaw-2803	333	7	1969	1969	NUM
taxlaw-2803	333	8	act	act	NOUN
taxlaw-2803	333	9	gradually	gradually	ADV
taxlaw-2803	333	10	increased	increase	VERB
taxlaw-2803	333	11	the	the	DET
taxlaw-2803	333	12	percentage	percentage	NOUN
taxlaw-2803	333	13	standard	standard	NOUN
taxlaw-2803	333	14	deduction	deduction	NOUN
taxlaw-2803	333	15	from	from	ADP
taxlaw-2803	333	16	10	10	NUM
taxlaw-2803	333	17	%	%	NOUN
taxlaw-2803	333	18	of	of	ADP
taxlaw-2803	333	19	agi	agi	NOUN
taxlaw-2803	333	20	,	,	PUNCT
taxlaw-2803	333	21	capped	cap	VERB
taxlaw-2803	333	22	at	at	ADP
taxlaw-2803	333	23	$	$	SYM
taxlaw-2803	333	24	1000	1000	NUM
taxlaw-2803	333	25	(	(	PUNCT
taxlaw-2803	333	26	as	as	SCONJ
taxlaw-2803	333	27	it	it	PRON
taxlaw-2803	333	28	had	have	AUX
taxlaw-2803	333	29	been	be	AUX
taxlaw-2803	333	30	since	since	SCONJ
taxlaw-2803	333	31	1948	1948	NUM
taxlaw-2803	333	32	53	53	NUM
taxlaw-2803	333	33	)	)	PUNCT
taxlaw-2803	333	34	,	,	PUNCT
taxlaw-2803	333	35	to	to	ADP
taxlaw-2803	333	36	13	13	NUM
taxlaw-2803	333	37	%	%	NOUN
taxlaw-2803	333	38	of	of	ADP
taxlaw-2803	333	39	agi	agi	NOUN
taxlaw-2803	333	40	,	,	PUNCT
taxlaw-2803	333	41	capped	cap	VERB
taxlaw-2803	333	42	at	at	ADP
taxlaw-2803	333	43	$	$	SYM
taxlaw-2803	333	44	1500	1500	NUM
taxlaw-2803	333	45	,	,	PUNCT
taxlaw-2803	333	46	for	for	ADP
taxlaw-2803	333	47	the	the	DET
taxlaw-2803	333	48	1971	1971	NUM
taxlaw-2803	333	49	tax	tax	NOUN
taxlaw-2803	333	50	year	year	NOUN
taxlaw-2803	333	51	,	,	PUNCT
taxlaw-2803	333	52	14%/$2000	14%/$2000	NUM
taxlaw-2803	333	53	in	in	ADP
taxlaw-2803	333	54	1972	1972	NUM
taxlaw-2803	333	55	,	,	PUNCT
taxlaw-2803	333	56	and	and	CCONJ
taxlaw-2803	333	57	15%/$2000	15%/$2000	NUM
taxlaw-2803	333	58	thereafter	thereafter	ADV
taxlaw-2803	333	59	.	.	PUNCT
taxlaw-2803	334	1	54	54	NUM
taxlaw-2803	334	2	the	the	DET
taxlaw-2803	334	3	joint	joint	ADJ
taxlaw-2803	334	4	committee	committee	NOUN
taxlaw-2803	334	5	on	on	ADP
taxlaw-2803	334	6	taxation	taxation	NOUN
taxlaw-2803	334	7	estimated	estimate	VERB
taxlaw-2803	334	8	that	that	SCONJ
taxlaw-2803	334	9	this	this	PRON
taxlaw-2803	334	10	would	would	AUX
taxlaw-2803	334	11	increase	increase	VERB
taxlaw-2803	334	12	the	the	DET
taxlaw-2803	334	13	percentage	percentage	NOUN
taxlaw-2803	334	14	of	of	ADP
taxlaw-2803	334	15	taxpayers	taxpayer	NOUN
taxlaw-2803	334	16	taking	take	VERB
taxlaw-2803	334	17	the	the	DET
taxlaw-2803	334	18	standard	standard	ADJ
taxlaw-2803	334	19	deduction	deduction	NOUN
taxlaw-2803	334	20	from	from	ADP
taxlaw-2803	334	21	58	58	NUM
taxlaw-2803	334	22	%	%	NOUN
taxlaw-2803	334	23	to	to	PART
taxlaw-2803	334	24	70	70	NUM
taxlaw-2803	334	25	%	%	NOUN
taxlaw-2803	334	26	,	,	PUNCT
taxlaw-2803	334	27	55	55	NUM
taxlaw-2803	334	28	thus	thus	ADV
taxlaw-2803	334	29	simplifying	simplify	VERB
taxlaw-2803	334	30	tax	tax	NOUN
taxlaw-2803	334	31	return	return	NOUN
taxlaw-2803	334	32	preparation	preparation	NOUN
taxlaw-2803	334	33	for	for	ADP
taxlaw-2803	334	34	a	a	DET
taxlaw-2803	334	35	significant	significant	ADJ
taxlaw-2803	334	36	number	number	NOUN
taxlaw-2803	334	37	of	of	ADP
taxlaw-2803	334	38	taxpayers	taxpayer	NOUN
taxlaw-2803	334	39	.	.	PUNCT
taxlaw-2803	335	1	56	56	NUM
taxlaw-2803	335	2	47	47	NUM
taxlaw-2803	335	3	the	the	DET
taxlaw-2803	335	4	initial	initial	ADJ
taxlaw-2803	335	5	low	low	ADJ
taxlaw-2803	335	6	income	income	NOUN
taxlaw-2803	335	7	allowance	allowance	NOUN
taxlaw-2803	335	8	was	be	AUX
taxlaw-2803	335	9	actually	actually	ADV
taxlaw-2803	335	10	quite	quite	DET
taxlaw-2803	335	11	a	a	DET
taxlaw-2803	335	12	bit	bit	NOUN
taxlaw-2803	335	13	more	more	ADV
taxlaw-2803	335	14	complicated	complicated	ADJ
taxlaw-2803	335	15	.	.	PUNCT
taxlaw-2803	336	1	for	for	ADP
taxlaw-2803	336	2	the	the	DET
taxlaw-2803	336	3	1970	1970	NUM
taxlaw-2803	336	4	tax	tax	NOUN
taxlaw-2803	336	5	year	year	NOUN
taxlaw-2803	336	6	,	,	PUNCT
taxlaw-2803	336	7	part	part	NOUN
taxlaw-2803	336	8	of	of	ADP
taxlaw-2803	336	9	the	the	DET
taxlaw-2803	336	10	low	low	ADJ
taxlaw-2803	336	11	income	income	NOUN
taxlaw-2803	336	12	allowance	allowance	NOUN
taxlaw-2803	336	13	phased	phase	VERB
taxlaw-2803	336	14	out	out	ADP
taxlaw-2803	336	15	as	as	SCONJ
taxlaw-2803	336	16	incomes	income	NOUN
taxlaw-2803	336	17	increased	increase	VERB
taxlaw-2803	336	18	above	above	ADP
taxlaw-2803	336	19	the	the	DET
taxlaw-2803	336	20	poverty	poverty	NOUN
taxlaw-2803	336	21	level	level	NOUN
taxlaw-2803	336	22	.	.	PUNCT
taxlaw-2803	337	1	tax	tax	NOUN
taxlaw-2803	337	2	reform	reform	PROPN
taxlaw-2803	337	3	act	act	NOUN
taxlaw-2803	337	4	of	of	ADP
taxlaw-2803	337	5	1969	1969	NUM
taxlaw-2803	337	6	,	,	PUNCT
taxlaw-2803	337	7	pub	pub	NOUN
taxlaw-2803	337	8	.	.	PUNCT
taxlaw-2803	338	1	l.	l.	PROPN
taxlaw-2803	338	2	no	no	INTJ
taxlaw-2803	338	3	.	.	PROPN
taxlaw-2803	339	1	91	91	NUM
taxlaw-2803	339	2	-	-	SYM
taxlaw-2803	339	3	172	172	NUM
taxlaw-2803	339	4	,	,	PUNCT
taxlaw-2803	339	5	§	§	PROPN
taxlaw-2803	339	6	802(a	802(a	PROPN
taxlaw-2803	339	7	)	)	PUNCT
taxlaw-2803	339	8	,	,	PUNCT
taxlaw-2803	339	9	83	83	NUM
taxlaw-2803	339	10	stat	stat	NOUN
taxlaw-2803	339	11	.	.	PUNCT
taxlaw-2803	340	1	487	487	NUM
taxlaw-2803	340	2	,	,	PUNCT
taxlaw-2803	340	3	676	676	NUM
taxlaw-2803	340	4	-	-	SYM
taxlaw-2803	340	5	77	77	NUM
taxlaw-2803	340	6	.	.	PUNCT
taxlaw-2803	341	1	the	the	DET
taxlaw-2803	341	2	phase	phase	NOUN
taxlaw-2803	341	3	-	-	PUNCT
taxlaw-2803	341	4	out	out	NOUN
taxlaw-2803	341	5	could	could	AUX
taxlaw-2803	341	6	potentially	potentially	ADV
taxlaw-2803	341	7	have	have	AUX
taxlaw-2803	341	8	allowed	allow	VERB
taxlaw-2803	341	9	for	for	ADP
taxlaw-2803	341	10	an	an	DET
taxlaw-2803	341	11	additional	additional	ADJ
taxlaw-2803	341	12	degree	degree	NOUN
taxlaw-2803	341	13	of	of	ADP
taxlaw-2803	341	14	progressivity	progressivity	NOUN
taxlaw-2803	341	15	by	by	ADP
taxlaw-2803	341	16	shrinking	shrink	VERB
taxlaw-2803	341	17	the	the	DET
taxlaw-2803	341	18	effective	effective	ADJ
taxlaw-2803	341	19	zero	zero	NUM
taxlaw-2803	341	20	bracket	bracket	NOUN
taxlaw-2803	341	21	amount	amount	NOUN
taxlaw-2803	341	22	as	as	SCONJ
taxlaw-2803	341	23	income	income	NOUN
taxlaw-2803	341	24	rose	rise	VERB
taxlaw-2803	341	25	.	.	PUNCT
taxlaw-2803	342	1	however	however	ADV
taxlaw-2803	342	2	,	,	PUNCT
taxlaw-2803	342	3	the	the	DET
taxlaw-2803	342	4	phase	phase	NOUN
taxlaw-2803	342	5	-	-	PUNCT
taxlaw-2803	342	6	out	out	NOUN
taxlaw-2803	342	7	was	be	AUX
taxlaw-2803	342	8	to	to	PART
taxlaw-2803	342	9	be	be	AUX
taxlaw-2803	342	10	in	in	ADP
taxlaw-2803	342	11	effect	effect	NOUN
taxlaw-2803	342	12	only	only	ADV
taxlaw-2803	342	13	for	for	ADP
taxlaw-2803	342	14	the	the	DET
taxlaw-2803	342	15	1970	1970	NUM
taxlaw-2803	342	16	and	and	CCONJ
taxlaw-2803	342	17	1971	1971	NUM
taxlaw-2803	342	18	tax	tax	NOUN
taxlaw-2803	342	19	years	year	NOUN
taxlaw-2803	342	20	.	.	PUNCT
taxlaw-2803	343	1	§	§	PROPN
taxlaw-2803	343	2	802(e	802(e	PROPN
taxlaw-2803	343	3	)	)	PUNCT
taxlaw-2803	343	4	,	,	PUNCT
taxlaw-2803	343	5	83	83	NUM
taxlaw-2803	343	6	stat	stat	NOUN
taxlaw-2803	343	7	.	.	PUNCT
taxlaw-2803	344	1	at	at	ADP
taxlaw-2803	344	2	678	678	NUM
taxlaw-2803	344	3	.	.	PUNCT
taxlaw-2803	345	1	for	for	ADP
taxlaw-2803	345	2	1971	1971	NUM
taxlaw-2803	345	3	onward	onward	NOUN
taxlaw-2803	345	4	,	,	PUNCT
taxlaw-2803	345	5	the	the	DET
taxlaw-2803	345	6	bill	bill	NOUN
taxlaw-2803	345	7	provided	provide	VERB
taxlaw-2803	345	8	that	that	SCONJ
taxlaw-2803	345	9	the	the	DET
taxlaw-2803	345	10	low	low	ADJ
taxlaw-2803	345	11	income	income	NOUN
taxlaw-2803	345	12	allowance	allowance	NOUN
taxlaw-2803	345	13	would	would	AUX
taxlaw-2803	345	14	simply	simply	ADV
taxlaw-2803	345	15	be	be	AUX
taxlaw-2803	345	16	a	a	DET
taxlaw-2803	345	17	flat	flat	ADJ
taxlaw-2803	345	18	$	$	SYM
taxlaw-2803	345	19	1050	1050	NUM
taxlaw-2803	345	20	.	.	PUNCT
taxlaw-2803	346	1	furthermore	furthermore	ADV
taxlaw-2803	346	2	,	,	PUNCT
taxlaw-2803	346	3	the	the	DET
taxlaw-2803	346	4	phase	phase	NOUN
taxlaw-2803	346	5	-	-	PUNCT
taxlaw-2803	346	6	out	out	ADP
taxlaw-2803	346	7	provision	provision	NOUN
taxlaw-2803	346	8	was	be	AUX
taxlaw-2803	346	9	eliminated	eliminate	VERB
taxlaw-2803	346	10	for	for	ADP
taxlaw-2803	346	11	the	the	DET
taxlaw-2803	346	12	1971	1971	NUM
taxlaw-2803	346	13	tax	tax	NOUN
taxlaw-2803	346	14	year	year	NOUN
taxlaw-2803	346	15	by	by	ADP
taxlaw-2803	346	16	the	the	DET
taxlaw-2803	346	17	revenue	revenue	NOUN
taxlaw-2803	346	18	act	act	NOUN
taxlaw-2803	346	19	of	of	ADP
taxlaw-2803	346	20	1971	1971	NUM
taxlaw-2803	346	21	.	.	PUNCT
taxlaw-2803	347	1	pub	pub	NOUN
taxlaw-2803	347	2	.	.	PUNCT
taxlaw-2803	348	1	l.	l.	PROPN
taxlaw-2803	348	2	no	no	INTJ
taxlaw-2803	348	3	.	.	PROPN
taxlaw-2803	349	1	92	92	NUM
taxlaw-2803	349	2	-	-	SYM
taxlaw-2803	349	3	178	178	NUM
taxlaw-2803	349	4	,	,	PUNCT
taxlaw-2803	349	5	§	§	PROPN
taxlaw-2803	349	6	203(a	203(a	PROPN
taxlaw-2803	349	7	)	)	PUNCT
taxlaw-2803	349	8	,	,	PUNCT
taxlaw-2803	349	9	85	85	NUM
taxlaw-2803	349	10	stat	stat	NOUN
taxlaw-2803	349	11	.	.	PUNCT
taxlaw-2803	350	1	497	497	NUM
taxlaw-2803	350	2	,	,	PUNCT
taxlaw-2803	350	3	511	511	NUM
taxlaw-2803	350	4	.	.	PUNCT
taxlaw-2803	351	1	this	this	PRON
taxlaw-2803	351	2	was	be	AUX
taxlaw-2803	351	3	done	do	VERB
taxlaw-2803	351	4	in	in	ADP
taxlaw-2803	351	5	order	order	NOUN
taxlaw-2803	351	6	to	to	PART
taxlaw-2803	351	7	accelerate	accelerate	VERB
taxlaw-2803	351	8	tax	tax	NOUN
taxlaw-2803	351	9	relief	relief	NOUN
taxlaw-2803	351	10	because	because	SCONJ
taxlaw-2803	351	11	of	of	ADP
taxlaw-2803	351	12	the	the	DET
taxlaw-2803	351	13	―depressed	―depressed	ADJ
taxlaw-2803	351	14	economic	economic	PROPN
taxlaw-2803	351	15	conditions.‖	conditions.‖	PROPN
taxlaw-2803	351	16	h.r	h.r	PROPN
taxlaw-2803	351	17	.	.	PROPN
taxlaw-2803	351	18	rep	rep	PROPN
taxlaw-2803	351	19	.	.	PROPN
taxlaw-2803	351	20	no	no	INTJ
taxlaw-2803	351	21	.	.	NOUN
taxlaw-2803	351	22	92	92	NUM
taxlaw-2803	351	23	-	-	SYM
taxlaw-2803	351	24	533	533	NUM
taxlaw-2803	351	25	,	,	PUNCT
taxlaw-2803	351	26	at	at	ADP
taxlaw-2803	351	27	7	7	NUM
taxlaw-2803	351	28	(	(	PUNCT
taxlaw-2803	351	29	1971	1971	NUM
taxlaw-2803	351	30	)	)	PUNCT
taxlaw-2803	351	31	.	.	PUNCT
taxlaw-2803	352	1	the	the	DET
taxlaw-2803	352	2	end	end	NOUN
taxlaw-2803	352	3	result	result	NOUN
taxlaw-2803	352	4	is	be	AUX
taxlaw-2803	352	5	that	that	SCONJ
taxlaw-2803	352	6	for	for	ADP
taxlaw-2803	352	7	all	all	PRON
taxlaw-2803	352	8	but	but	SCONJ
taxlaw-2803	352	9	one	one	NUM
taxlaw-2803	352	10	year	year	NOUN
taxlaw-2803	352	11	the	the	DET
taxlaw-2803	352	12	low	low	ADJ
taxlaw-2803	352	13	income	income	NOUN
taxlaw-2803	352	14	allowance	allowance	NOUN
taxlaw-2803	352	15	was	be	AUX
taxlaw-2803	352	16	a	a	DET
taxlaw-2803	352	17	fixed	fix	VERB
taxlaw-2803	352	18	amount	amount	NOUN
taxlaw-2803	352	19	of	of	ADP
taxlaw-2803	352	20	tax	tax	NOUN
taxlaw-2803	352	21	-	-	PUNCT
taxlaw-2803	352	22	free	free	ADJ
taxlaw-2803	352	23	income	income	NOUN
taxlaw-2803	352	24	given	give	VERB
taxlaw-2803	352	25	to	to	ADP
taxlaw-2803	352	26	all	all	DET
taxlaw-2803	352	27	taxpayers	taxpayer	NOUN
taxlaw-2803	352	28	,	,	PUNCT
taxlaw-2803	352	29	regardless	regardless	ADV
taxlaw-2803	352	30	of	of	ADP
taxlaw-2803	352	31	income	income	NOUN
taxlaw-2803	352	32	.	.	PUNCT
taxlaw-2803	353	1	48	48	NUM
taxlaw-2803	353	2	a	a	DET
taxlaw-2803	353	3	single	single	ADJ
taxlaw-2803	353	4	taxpayer	taxpayer	NOUN
taxlaw-2803	353	5	received	receive	VERB
taxlaw-2803	353	6	his	his	PRON
taxlaw-2803	353	7	own	own	ADJ
taxlaw-2803	353	8	$	$	SYM
taxlaw-2803	353	9	600	600	NUM
taxlaw-2803	353	10	dependency	dependency	NOUN
taxlaw-2803	353	11	deduction	deduction	NOUN
taxlaw-2803	353	12	plus	plus	CCONJ
taxlaw-2803	353	13	the	the	DET
taxlaw-2803	353	14	low	low	ADJ
taxlaw-2803	353	15	income	income	NOUN
taxlaw-2803	353	16	allowance	allowance	NOUN
taxlaw-2803	353	17	of	of	ADP
taxlaw-2803	353	18	$	$	SYM
taxlaw-2803	353	19	1100	1100	NUM
taxlaw-2803	353	20	.	.	PUNCT
taxlaw-2803	354	1	49	49	NUM
taxlaw-2803	354	2	h.r	h.r	PROPN
taxlaw-2803	354	3	.	.	PROPN
taxlaw-2803	354	4	rep	rep	PROPN
taxlaw-2803	354	5	.	.	PROPN
taxlaw-2803	354	6	no	no	INTJ
taxlaw-2803	354	7	.	.	NOUN
taxlaw-2803	354	8	91	91	NUM
taxlaw-2803	354	9	-	-	SYM
taxlaw-2803	354	10	413	413	NUM
taxlaw-2803	354	11	,	,	PUNCT
taxlaw-2803	354	12	at	at	ADP
taxlaw-2803	354	13	205	205	NUM
taxlaw-2803	354	14	-	-	SYM
taxlaw-2803	354	15	06	06	NUM
taxlaw-2803	354	16	(	(	PUNCT
taxlaw-2803	354	17	1969	1969	NUM
taxlaw-2803	354	18	)	)	PUNCT
taxlaw-2803	354	19	,	,	PUNCT
taxlaw-2803	354	20	reprinted	reprint	VERB
taxlaw-2803	354	21	in	in	ADP
taxlaw-2803	354	22	1969	1969	NUM
taxlaw-2803	354	23	-	-	SYM
taxlaw-2803	354	24	3	3	NUM
taxlaw-2803	354	25	c.b	c.b	PROPN
taxlaw-2803	354	26	.	.	PROPN
taxlaw-2803	354	27	200	200	NUM
taxlaw-2803	354	28	.	.	PUNCT
taxlaw-2803	354	29	prior	prior	ADV
taxlaw-2803	354	30	to	to	ADP
taxlaw-2803	354	31	1969	1969	NUM
taxlaw-2803	354	32	,	,	PUNCT
taxlaw-2803	354	33	the	the	DET
taxlaw-2803	354	34	minimum	minimum	NOUN
taxlaw-2803	354	35	amount	amount	NOUN
taxlaw-2803	354	36	of	of	ADP
taxlaw-2803	354	37	tax	tax	NOUN
taxlaw-2803	354	38	-	-	PUNCT
taxlaw-2803	354	39	free	free	ADJ
taxlaw-2803	354	40	income	income	NOUN
taxlaw-2803	354	41	(	(	PUNCT
taxlaw-2803	354	42	the	the	DET
taxlaw-2803	354	43	standard	standard	ADJ
taxlaw-2803	354	44	deduction	deduction	NOUN
taxlaw-2803	354	45	plus	plus	CCONJ
taxlaw-2803	354	46	dependency	dependency	NOUN
taxlaw-2803	354	47	deductions	deduction	NOUN
taxlaw-2803	354	48	)	)	PUNCT
taxlaw-2803	354	49	was	be	AUX
taxlaw-2803	354	50	$	$	SYM
taxlaw-2803	354	51	900	900	NUM
taxlaw-2803	354	52	for	for	ADP
taxlaw-2803	354	53	a	a	DET
taxlaw-2803	354	54	single	single	ADJ
taxlaw-2803	354	55	taxpayer	taxpayer	NOUN
taxlaw-2803	354	56	,	,	PUNCT
taxlaw-2803	354	57	an	an	DET
taxlaw-2803	354	58	amount	amount	NOUN
taxlaw-2803	354	59	which	which	PRON
taxlaw-2803	354	60	jumped	jump	VERB
taxlaw-2803	354	61	to	to	ADP
taxlaw-2803	354	62	$	$	SYM
taxlaw-2803	354	63	1700	1700	NUM
taxlaw-2803	354	64	in	in	ADP
taxlaw-2803	354	65	1969	1969	NUM
taxlaw-2803	354	66	.	.	PUNCT
taxlaw-2803	355	1	there	there	PRON
taxlaw-2803	355	2	were	be	VERB
taxlaw-2803	355	3	thus	thus	ADV
taxlaw-2803	355	4	a	a	DET
taxlaw-2803	355	5	large	large	ADJ
taxlaw-2803	355	6	number	number	NOUN
taxlaw-2803	355	7	of	of	ADP
taxlaw-2803	355	8	taxable	taxable	ADJ
taxlaw-2803	355	9	returns	return	NOUN
taxlaw-2803	355	10	below	below	ADP
taxlaw-2803	355	11	the	the	DET
taxlaw-2803	355	12	poverty	poverty	NOUN
taxlaw-2803	355	13	level	level	NOUN
taxlaw-2803	355	14	before	before	ADP
taxlaw-2803	355	15	the	the	DET
taxlaw-2803	355	16	1969	1969	NUM
taxlaw-2803	355	17	change	change	NOUN
taxlaw-2803	355	18	.	.	PUNCT
taxlaw-2803	356	1	see	see	VERB
taxlaw-2803	356	2	staff	staff	NOUN
taxlaw-2803	356	3	of	of	ADP
taxlaw-2803	356	4	the	the	DET
taxlaw-2803	356	5	joint	joint	ADJ
taxlaw-2803	356	6	comm	comm	NOUN
taxlaw-2803	356	7	.	.	PUNCT
taxlaw-2803	357	1	on	on	ADP
taxlaw-2803	357	2	tax’n	tax’n	NUM
taxlaw-2803	357	3	,	,	PUNCT
taxlaw-2803	357	4	91st	91st	ADJ
taxlaw-2803	357	5	cong	cong	NOUN
taxlaw-2803	357	6	.	.	PUNCT
taxlaw-2803	357	7	,	,	PUNCT
taxlaw-2803	357	8	general	general	ADJ
taxlaw-2803	357	9	explanation	explanation	NOUN
taxlaw-2803	357	10	of	of	ADP
taxlaw-2803	357	11	the	the	DET
taxlaw-2803	357	12	tax	tax	NOUN
taxlaw-2803	357	13	reform	reform	NOUN
taxlaw-2803	357	14	act	act	NOUN
taxlaw-2803	357	15	of	of	ADP
taxlaw-2803	357	16	1969	1969	NUM
taxlaw-2803	357	17	,	,	PUNCT
taxlaw-2803	357	18	at	at	ADP
taxlaw-2803	357	19	218	218	NUM
taxlaw-2803	357	20	(	(	PUNCT
taxlaw-2803	357	21	joint	joint	ADJ
taxlaw-2803	357	22	comm	comm	NOUN
taxlaw-2803	357	23	.	.	PUNCT
taxlaw-2803	358	1	print	print	NOUN
taxlaw-2803	358	2	1970	1970	NUM
taxlaw-2803	358	3	)	)	PUNCT
taxlaw-2803	359	1	[	[	X
taxlaw-2803	359	2	hereinafter	hereinafter	NOUN
taxlaw-2803	359	3	1969	1969	NUM
taxlaw-2803	359	4	bluebook	bluebook	NOUN
taxlaw-2803	359	5	]	]	PUNCT
taxlaw-2803	359	6	(	(	PUNCT
taxlaw-2803	359	7	5.2	5.2	NUM
taxlaw-2803	359	8	million	million	NUM
taxlaw-2803	359	9	taxable	taxable	ADJ
taxlaw-2803	359	10	returns	return	NOUN
taxlaw-2803	359	11	below	below	ADP
taxlaw-2803	359	12	poverty	poverty	NOUN
taxlaw-2803	359	13	level	level	NOUN
taxlaw-2803	359	14	in	in	ADP
taxlaw-2803	359	15	1969	1969	NUM
taxlaw-2803	359	16	)	)	PUNCT
taxlaw-2803	359	17	.	.	PUNCT
taxlaw-2803	360	1	50	50	NUM
taxlaw-2803	360	2	see	see	VERB
taxlaw-2803	360	3	,	,	PUNCT
taxlaw-2803	360	4	e.g.	e.g.	ADV
taxlaw-2803	360	5	,	,	PUNCT
taxlaw-2803	360	6	h.r	h.r	PROPN
taxlaw-2803	360	7	.	.	PROPN
taxlaw-2803	360	8	rep	rep	PROPN
taxlaw-2803	360	9	.	.	PROPN
taxlaw-2803	361	1	no	no	INTJ
taxlaw-2803	361	2	.	.	NOUN
taxlaw-2803	362	1	94	94	NUM
taxlaw-2803	362	2	-	-	SYM
taxlaw-2803	362	3	658	658	NUM
taxlaw-2803	362	4	,	,	PUNCT
taxlaw-2803	362	5	at	at	ADP
taxlaw-2803	362	6	3	3	NUM
taxlaw-2803	362	7	-	-	SYM
taxlaw-2803	362	8	6	6	NUM
taxlaw-2803	362	9	(	(	PUNCT
taxlaw-2803	362	10	1976	1976	NUM
taxlaw-2803	362	11	)	)	PUNCT
taxlaw-2803	362	12	;	;	PUNCT
taxlaw-2803	362	13	text	text	NOUN
taxlaw-2803	362	14	at	at	ADP
taxlaw-2803	362	15	infra	infra	NOUN
taxlaw-2803	362	16	notes	note	VERB
taxlaw-2803	362	17	51	51	NUM
taxlaw-2803	362	18	-	-	SYM
taxlaw-2803	362	19	55	55	NUM
taxlaw-2803	362	20	.	.	PUNCT
taxlaw-2803	363	1	51	51	NUM
taxlaw-2803	363	2	1969	1969	NUM
taxlaw-2803	363	3	bluebook	bluebook	NOUN
taxlaw-2803	363	4	,	,	PUNCT
taxlaw-2803	363	5	supra	supra	PROPN
taxlaw-2803	363	6	note	note	NOUN
taxlaw-2803	363	7	49	49	NUM
taxlaw-2803	363	8	,	,	PUNCT
taxlaw-2803	363	9	at	at	ADP
taxlaw-2803	363	10	216	216	NUM
taxlaw-2803	363	11	.	.	PUNCT
taxlaw-2803	364	1	52	52	NUM
taxlaw-2803	365	1	i	i	PRON
taxlaw-2803	365	2	d.	d.	VERB
taxlaw-2803	365	3	the	the	DET
taxlaw-2803	365	4	introduction	introduction	NOUN
taxlaw-2803	365	5	of	of	ADP
taxlaw-2803	365	6	the	the	DET
taxlaw-2803	365	7	minimum	minimum	ADJ
taxlaw-2803	365	8	standard	standard	ADJ
taxlaw-2803	365	9	deduction	deduction	NOUN
taxlaw-2803	365	10	in	in	ADP
taxlaw-2803	365	11	1964	1964	NUM
taxlaw-2803	365	12	accounted	account	VERB
taxlaw-2803	365	13	for	for	ADP
taxlaw-2803	365	14	a	a	DET
taxlaw-2803	365	15	slight	slight	ADJ
taxlaw-2803	365	16	increase	increase	NOUN
taxlaw-2803	365	17	in	in	ADP
taxlaw-2803	365	18	use	use	NOUN
taxlaw-2803	365	19	of	of	ADP
taxlaw-2803	365	20	the	the	DET
taxlaw-2803	365	21	standard	standard	ADJ
taxlaw-2803	365	22	deduction	deduction	NOUN
taxlaw-2803	365	23	,	,	PUNCT
taxlaw-2803	365	24	from	from	ADP
taxlaw-2803	365	25	56	56	NUM
taxlaw-2803	365	26	%	%	NOUN
taxlaw-2803	365	27	in	in	ADP
taxlaw-2803	365	28	1963	1963	NUM
taxlaw-2803	365	29	to	to	PART
taxlaw-2803	365	30	58	58	NUM
taxlaw-2803	365	31	%	%	NOUN
taxlaw-2803	365	32	in	in	ADP
taxlaw-2803	365	33	1965	1965	NUM
taxlaw-2803	365	34	.	.	PUNCT
taxlaw-2803	366	1	53	53	NUM
taxlaw-2803	366	2	see	see	VERB
taxlaw-2803	366	3	supra	supra	PROPN
taxlaw-2803	366	4	note	note	PROPN
taxlaw-2803	366	5	31	31	NUM
taxlaw-2803	366	6	.	.	PUNCT
taxlaw-2803	367	1	54	54	NUM
taxlaw-2803	367	2	tax	tax	NOUN
taxlaw-2803	367	3	reform	reform	NOUN
taxlaw-2803	367	4	act	act	NOUN
taxlaw-2803	367	5	of	of	ADP
taxlaw-2803	367	6	1969	1969	NUM
taxlaw-2803	367	7	,	,	PUNCT
taxlaw-2803	367	8	pub	pub	NOUN
taxlaw-2803	367	9	.	.	PUNCT
taxlaw-2803	368	1	l.	l.	PROPN
taxlaw-2803	368	2	no	no	INTJ
taxlaw-2803	368	3	.	.	PROPN
taxlaw-2803	369	1	91	91	NUM
taxlaw-2803	369	2	-	-	SYM
taxlaw-2803	369	3	172	172	NUM
taxlaw-2803	369	4	,	,	PUNCT
taxlaw-2803	369	5	§	§	PROPN
taxlaw-2803	369	6	802(a	802(a	PROPN
taxlaw-2803	369	7	)	)	PUNCT
taxlaw-2803	369	8	,	,	PUNCT
taxlaw-2803	369	9	83	83	NUM
taxlaw-2803	369	10	stat	stat	NOUN
taxlaw-2803	369	11	.	.	PUNCT
taxlaw-2803	370	1	487	487	NUM
taxlaw-2803	370	2	,	,	PUNCT
taxlaw-2803	370	3	676	676	NUM
taxlaw-2803	370	4	-	-	SYM
taxlaw-2803	370	5	77	77	NUM
taxlaw-2803	370	6	.	.	PUNCT
taxlaw-2803	371	1	55	55	NUM
taxlaw-2803	371	2	1969	1969	NUM
taxlaw-2803	371	3	bluebook	bluebook	NOUN
taxlaw-2803	371	4	,	,	PUNCT
taxlaw-2803	371	5	supra	supra	PROPN
taxlaw-2803	371	6	note	note	NOUN
taxlaw-2803	371	7	49	49	NUM
taxlaw-2803	371	8	,	,	PUNCT
taxlaw-2803	371	9	at	at	ADP
taxlaw-2803	371	10	218	218	NUM
taxlaw-2803	371	11	.	.	PUNCT
taxlaw-2803	371	12	56	56	NUM
taxlaw-2803	371	13	in	in	ADP
taxlaw-2803	371	14	1971	1971	NUM
taxlaw-2803	371	15	,	,	PUNCT
taxlaw-2803	371	16	the	the	DET
taxlaw-2803	371	17	increases	increase	NOUN
taxlaw-2803	371	18	for	for	ADP
taxlaw-2803	371	19	1973	1973	NUM
taxlaw-2803	371	20	to	to	PART
taxlaw-2803	371	21	15	15	NUM
taxlaw-2803	371	22	%	%	NOUN
taxlaw-2803	371	23	of	of	ADP
taxlaw-2803	371	24	agi	agi	NOUN
taxlaw-2803	371	25	and	and	CCONJ
taxlaw-2803	371	26	$	$	SYM
taxlaw-2803	371	27	2000	2000	NUM
taxlaw-2803	371	28	were	be	AUX
taxlaw-2803	371	29	accelerated	accelerate	VERB
taxlaw-2803	371	30	to	to	ADP
taxlaw-2803	371	31	1972	1972	NUM
taxlaw-2803	371	32	,	,	PUNCT
taxlaw-2803	371	33	along	along	ADP
taxlaw-2803	371	34	with	with	ADP
taxlaw-2803	371	35	other	other	ADJ
taxlaw-2803	371	36	tax	tax	NOUN
taxlaw-2803	371	37	-	-	PUNCT
taxlaw-2803	371	38	relief	relief	NOUN
taxlaw-2803	371	39	provisions	provision	NOUN
taxlaw-2803	371	40	,	,	PUNCT
taxlaw-2803	371	41	in	in	ADP
taxlaw-2803	371	42	order	order	NOUN
taxlaw-2803	371	43	to	to	PART
taxlaw-2803	371	44	provide	provide	VERB
taxlaw-2803	371	45	tax	tax	NOUN
taxlaw-2803	371	46	relief	relief	NOUN
taxlaw-2803	371	47	during	during	ADP
taxlaw-2803	371	48	an	an	DET
taxlaw-2803	371	49	economic	economic	ADJ
taxlaw-2803	371	50	recession	recession	NOUN
taxlaw-2803	371	51	.	.	PUNCT
taxlaw-2803	372	1	see	see	VERB
taxlaw-2803	372	2	h.r	h.r	PROPN
taxlaw-2803	372	3	.	.	PROPN
taxlaw-2803	372	4	rep	rep	PROPN
taxlaw-2803	372	5	.	.	PROPN
taxlaw-2803	372	6	no	no	PROPN
taxlaw-2803	372	7	.	.	NOUN
taxlaw-2803	372	8	92533	92533	NUM
taxlaw-2803	372	9	,	,	PUNCT
taxlaw-2803	372	10	at	at	ADP
taxlaw-2803	372	11	7	7	NUM
taxlaw-2803	372	12	-	-	SYM
taxlaw-2803	372	13	8	8	NUM
taxlaw-2803	372	14	(	(	PUNCT
taxlaw-2803	372	15	1971	1971	NUM
taxlaw-2803	372	16	)	)	PUNCT
taxlaw-2803	372	17	.	.	PUNCT
taxlaw-2803	373	1	the	the	DET
taxlaw-2803	373	2	1971	1971	NUM
taxlaw-2803	373	3	act	act	NOUN
taxlaw-2803	373	4	also	also	ADV
taxlaw-2803	373	5	increased	increase	VERB
taxlaw-2803	373	6	the	the	DET
taxlaw-2803	373	7	low	low	ADJ
taxlaw-2803	373	8	income	income	NOUN
taxlaw-2803	373	9	allowance	allowance	NOUN
taxlaw-2803	373	10	to	to	ADP
taxlaw-2803	373	11	$	$	SYM
taxlaw-2803	373	12	1300	1300	NUM
taxlaw-2803	373	13	(	(	PUNCT
taxlaw-2803	373	14	~$7100	~$7100	NUM
taxlaw-2803	373	15	in	in	ADP
taxlaw-2803	373	16	2011	2011	NUM
taxlaw-2803	373	17	)	)	PUNCT
taxlaw-2803	373	18	,	,	PUNCT
taxlaw-2803	373	19	though	though	SCONJ
taxlaw-2803	373	20	the	the	DET
taxlaw-2803	373	21	committee	committee	NOUN
taxlaw-2803	373	22	reports	report	NOUN
taxlaw-2803	373	23	attributed	attribute	VERB
taxlaw-2803	373	24	this	this	DET
taxlaw-2803	373	25	increase	increase	NOUN
taxlaw-2803	373	26	to	to	ADP
taxlaw-2803	373	27	inflation	inflation	NOUN
taxlaw-2803	373	28	,	,	PUNCT
taxlaw-2803	373	29	not	not	PART
taxlaw-2803	373	30	further	further	ADJ
taxlaw-2803	373	31	tax	tax	NOUN
taxlaw-2803	373	32	relief	relief	NOUN
taxlaw-2803	373	33	;	;	PUNCT
taxlaw-2803	373	34	the	the	DET
taxlaw-2803	373	35	allowance	allowance	NOUN
taxlaw-2803	373	36	was	be	AUX
taxlaw-2803	373	37	still	still	ADV
taxlaw-2803	373	38	pegged	peg	VERB
taxlaw-2803	373	39	at	at	ADP
taxlaw-2803	373	40	the	the	DET
taxlaw-2803	373	41	poverty	poverty	NOUN
taxlaw-2803	373	42	level	level	NOUN
taxlaw-2803	373	43	of	of	ADP
taxlaw-2803	373	44	income	income	NOUN
taxlaw-2803	373	45	.	.	PUNCT
taxlaw-2803	374	1	i	i	PRON
taxlaw-2803	374	2	d.	d.	PROPN
taxlaw-2803	374	3	at	at	ADP
taxlaw-2803	374	4	8	8	NUM
taxlaw-2803	374	5	.	.	PUNCT
taxlaw-2803	375	1	in	in	ADP
taxlaw-2803	375	2	1975	1975	NUM
taxlaw-2803	375	3	,	,	PUNCT
taxlaw-2803	375	4	the	the	DET
taxlaw-2803	375	5	percentage	percentage	NOUN
taxlaw-2803	375	6	standard	standard	NOUN
taxlaw-2803	375	7	deduction	deduction	NOUN
taxlaw-2803	375	8	was	be	AUX
taxlaw-2803	375	9	nudged	nudge	VERB
taxlaw-2803	375	10	up	up	ADP
taxlaw-2803	375	11	again	again	ADV
taxlaw-2803	375	12	to	to	ADP
taxlaw-2803	375	13	16	16	NUM
taxlaw-2803	375	14	%	%	NOUN
taxlaw-2803	375	15	of	of	ADP
taxlaw-2803	375	16	agi	agi	PROPN
taxlaw-2803	375	17	,	,	PUNCT
taxlaw-2803	375	18	up	up	ADP
taxlaw-2803	375	19	to	to	PART
taxlaw-2803	375	20	$	$	SYM
taxlaw-2803	375	21	2400	2400	NUM
taxlaw-2803	375	22	(	(	PUNCT
taxlaw-2803	375	23	$	$	SYM
taxlaw-2803	375	24	2800	2800	NUM
taxlaw-2803	375	25	for	for	ADP
taxlaw-2803	375	26	joint	joint	ADJ
taxlaw-2803	375	27	filers	filer	NOUN
taxlaw-2803	375	28	)	)	PUNCT
taxlaw-2803	375	29	(	(	PUNCT
taxlaw-2803	375	30	~$9800/$11,500	~$9800/$11,500	PUNCT
taxlaw-2803	375	31	in	in	ADP
taxlaw-2803	375	32	2011	2011	NUM
taxlaw-2803	375	33	)	)	PUNCT
taxlaw-2803	375	34	,	,	PUNCT
taxlaw-2803	375	35	while	while	SCONJ
taxlaw-2803	375	36	the	the	DET
taxlaw-2803	375	37	low	low	ADJ
taxlaw-2803	375	38	income	income	NOUN
taxlaw-2803	375	39	allowance	allowance	NOUN
taxlaw-2803	375	40	was	be	AUX
taxlaw-2803	375	41	increased	increase	VERB
taxlaw-2803	375	42	to	to	ADP
taxlaw-2803	375	43	$	$	SYM
taxlaw-2803	375	44	1700	1700	NUM
taxlaw-2803	375	45	(	(	PUNCT
taxlaw-2803	375	46	$	$	SYM
taxlaw-2803	375	47	2100	2100	NUM
taxlaw-2803	375	48	for	for	ADP
taxlaw-2803	375	49	joint	joint	ADJ
taxlaw-2803	375	50	filers	filer	NOUN
taxlaw-2803	375	51	)	)	PUNCT
taxlaw-2803	375	52	(	(	PUNCT
taxlaw-2803	375	53	~$7000/$8600	~$7000/$8600	CCONJ
taxlaw-2803	375	54	in	in	ADP
taxlaw-2803	375	55	2011	2011	NUM
taxlaw-2803	375	56	)	)	PUNCT
taxlaw-2803	375	57	.	.	PUNCT
taxlaw-2803	376	1	revenue	revenue	NOUN
taxlaw-2803	376	2	adjustment	adjustment	NOUN
taxlaw-2803	376	3	act	act	NOUN
taxlaw-2803	376	4	of	of	ADP
taxlaw-2803	376	5	1975	1975	NUM
taxlaw-2803	376	6	,	,	PUNCT
taxlaw-2803	376	7	pub	pub	NOUN
taxlaw-2803	376	8	.	.	PUNCT
taxlaw-2803	377	1	l.	l.	PROPN
taxlaw-2803	377	2	no	no	INTJ
taxlaw-2803	377	3	.	.	PROPN
taxlaw-2803	378	1	94	94	NUM
taxlaw-2803	378	2	-	-	SYM
taxlaw-2803	378	3	164	164	NUM
taxlaw-2803	378	4	,	,	PUNCT
taxlaw-2803	378	5	§	§	PROPN
taxlaw-2803	378	6	2(a)(1	2(a)(1	NUM
taxlaw-2803	378	7	)	)	PUNCT
taxlaw-2803	378	8	,	,	PUNCT
taxlaw-2803	378	9	(	(	PUNCT
taxlaw-2803	378	10	b	b	X
taxlaw-2803	378	11	)	)	PUNCT
taxlaw-2803	378	12	,	,	PUNCT
taxlaw-2803	378	13	89	89	NUM
taxlaw-2803	378	14	stat	stat	NOUN
taxlaw-2803	378	15	.	.	PUNCT
taxlaw-2803	379	1	970	970	NUM
taxlaw-2803	379	2	,	,	PUNCT
taxlaw-2803	379	3	970	970	NUM
taxlaw-2803	379	4	-	-	SYM
taxlaw-2803	379	5	71	71	NUM
taxlaw-2803	379	6	;	;	PUNCT
taxlaw-2803	379	7	tax	tax	NOUN
taxlaw-2803	379	8	reform	reform	NOUN
taxlaw-2803	379	9	act	act	NOUN
taxlaw-2803	379	10	of	of	ADP
taxlaw-2803	379	11	1976	1976	NUM
taxlaw-2803	379	12	,	,	PUNCT
taxlaw-2803	379	13	pub	pub	NOUN
taxlaw-2803	379	14	.	.	PUNCT
taxlaw-2803	380	1	l.	l.	PROPN
taxlaw-2803	380	2	no	no	INTJ
taxlaw-2803	380	3	.	.	PROPN
taxlaw-2803	381	1	94	94	NUM
taxlaw-2803	381	2	-	-	SYM
taxlaw-2803	381	3	455	455	NUM
taxlaw-2803	381	4	,	,	PUNCT
taxlaw-2803	381	5	§	§	PROPN
taxlaw-2803	381	6	401(b	401(b	PROPN
taxlaw-2803	381	7	)	)	PUNCT
taxlaw-2803	381	8	,	,	PUNCT
taxlaw-2803	381	9	90	90	NUM
taxlaw-2803	381	10	stat	stat	NOUN
taxlaw-2803	381	11	.	.	PUNCT
taxlaw-2803	382	1	1520	1520	NUM
taxlaw-2803	382	2	,	,	PUNCT
taxlaw-2803	382	3	1556	1556	NUM
taxlaw-2803	382	4	(	(	PUNCT
taxlaw-2803	382	5	making	make	VERB
taxlaw-2803	382	6	temporary	temporary	ADJ
taxlaw-2803	382	7	changes	change	NOUN
taxlaw-2803	382	8	permanent	permanent	ADJ
taxlaw-2803	382	9	)	)	PUNCT
taxlaw-2803	382	10	.	.	PUNCT
taxlaw-2803	383	1	214	214	NUM
taxlaw-2803	383	2	columbia	columbia	PROPN
taxlaw-2803	383	3	journal	journal	PROPN
taxlaw-2803	383	4	of	of	ADP
taxlaw-2803	383	5	tax	tax	NOUN
taxlaw-2803	383	6	law	law	NOUN
taxlaw-2803	384	1	[	[	X
taxlaw-2803	384	2	vol.2:203	vol.2:203	ADP
taxlaw-2803	384	3	as	as	SCONJ
taxlaw-2803	384	4	the	the	DET
taxlaw-2803	384	5	standard	standard	ADJ
taxlaw-2803	384	6	deduction	deduction	NOUN
taxlaw-2803	384	7	became	become	VERB
taxlaw-2803	384	8	more	more	ADV
taxlaw-2803	384	9	entrenched	entrench	VERB
taxlaw-2803	384	10	,	,	PUNCT
taxlaw-2803	384	11	the	the	DET
taxlaw-2803	384	12	1944	1944	NUM
taxlaw-2803	384	13	distinction	distinction	NOUN
taxlaw-2803	384	14	between	between	ADP
taxlaw-2803	384	15	business	business	NOUN
taxlaw-2803	384	16	-	-	PUNCT
taxlaw-2803	384	17	related	relate	VERB
taxlaw-2803	384	18	and	and	CCONJ
taxlaw-2803	384	19	personal	personal	ADJ
taxlaw-2803	384	20	deductions	deduction	NOUN
taxlaw-2803	384	21	for	for	ADP
taxlaw-2803	384	22	purposes	purpose	NOUN
taxlaw-2803	384	23	of	of	ADP
taxlaw-2803	384	24	calculating	calculate	VERB
taxlaw-2803	384	25	agi	agi	NOUN
taxlaw-2803	384	26	began	begin	VERB
taxlaw-2803	384	27	to	to	PART
taxlaw-2803	384	28	break	break	VERB
taxlaw-2803	384	29	down	down	ADP
taxlaw-2803	384	30	.	.	PUNCT
taxlaw-2803	385	1	significantly	significantly	ADV
taxlaw-2803	385	2	,	,	PUNCT
taxlaw-2803	385	3	almost	almost	ADV
taxlaw-2803	385	4	none	none	NOUN
taxlaw-2803	385	5	of	of	ADP
taxlaw-2803	385	6	the	the	DET
taxlaw-2803	385	7	important	important	ADJ
taxlaw-2803	385	8	deductions	deduction	NOUN
taxlaw-2803	385	9	for	for	ADP
taxlaw-2803	385	10	individuals	individual	NOUN
taxlaw-2803	385	11	added	add	VERB
taxlaw-2803	385	12	after	after	ADP
taxlaw-2803	385	13	1954	1954	NUM
taxlaw-2803	385	14	were	be	AUX
taxlaw-2803	385	15	added	add	VERB
taxlaw-2803	385	16	below	below	ADP
taxlaw-2803	385	17	the	the	DET
taxlaw-2803	385	18	line	line	NOUN
taxlaw-2803	385	19	,	,	PUNCT
taxlaw-2803	385	20	despite	despite	SCONJ
taxlaw-2803	385	21	the	the	DET
taxlaw-2803	385	22	fact	fact	NOUN
taxlaw-2803	385	23	that	that	SCONJ
taxlaw-2803	385	24	many	many	ADJ
taxlaw-2803	385	25	,	,	PUNCT
taxlaw-2803	385	26	if	if	SCONJ
taxlaw-2803	385	27	not	not	PART
taxlaw-2803	385	28	most	most	ADJ
taxlaw-2803	385	29	,	,	PUNCT
taxlaw-2803	385	30	related	relate	VERB
taxlaw-2803	385	31	to	to	ADP
taxlaw-2803	385	32	personal	personal	ADJ
taxlaw-2803	385	33	expenditures	expenditure	NOUN
taxlaw-2803	385	34	rather	rather	ADV
taxlaw-2803	385	35	than	than	ADP
taxlaw-2803	385	36	costs	cost	NOUN
taxlaw-2803	385	37	associated	associate	VERB
taxlaw-2803	385	38	with	with	ADP
taxlaw-2803	385	39	a	a	DET
taxlaw-2803	385	40	trade	trade	NOUN
taxlaw-2803	385	41	or	or	CCONJ
taxlaw-2803	385	42	business	business	NOUN
taxlaw-2803	385	43	.	.	PUNCT
taxlaw-2803	386	1	one	one	NUM
taxlaw-2803	386	2	of	of	ADP
taxlaw-2803	386	3	the	the	DET
taxlaw-2803	386	4	earliest	early	ADJ
taxlaw-2803	386	5	personal	personal	ADJ
taxlaw-2803	386	6	deductions	deduction	NOUN
taxlaw-2803	386	7	added	add	VERB
taxlaw-2803	386	8	after	after	ADP
taxlaw-2803	386	9	the	the	DET
taxlaw-2803	386	10	creation	creation	NOUN
taxlaw-2803	386	11	of	of	ADP
taxlaw-2803	386	12	the	the	DET
taxlaw-2803	386	13	standard	standard	ADJ
taxlaw-2803	386	14	deduction	deduction	NOUN
taxlaw-2803	386	15	was	be	AUX
taxlaw-2803	386	16	the	the	DET
taxlaw-2803	386	17	deduction	deduction	NOUN
taxlaw-2803	386	18	for	for	ADP
taxlaw-2803	386	19	job	job	NOUN
taxlaw-2803	386	20	-	-	PUNCT
taxlaw-2803	386	21	related	relate	VERB
taxlaw-2803	386	22	moving	moving	NOUN
taxlaw-2803	386	23	expenses	expense	NOUN
taxlaw-2803	386	24	.	.	PUNCT
taxlaw-2803	387	1	the	the	DET
taxlaw-2803	387	2	revenue	revenue	NOUN
taxlaw-2803	387	3	act	act	NOUN
taxlaw-2803	387	4	of	of	ADP
taxlaw-2803	387	5	1964	1964	NUM
taxlaw-2803	387	6	added	add	VERB
taxlaw-2803	387	7	the	the	DET
taxlaw-2803	387	8	deduction	deduction	NOUN
taxlaw-2803	387	9	above	above	ADP
taxlaw-2803	387	10	the	the	DET
taxlaw-2803	387	11	line	line	NOUN
taxlaw-2803	387	12	,	,	PUNCT
taxlaw-2803	387	13	thus	thus	ADV
taxlaw-2803	387	14	making	make	VERB
taxlaw-2803	387	15	it	it	PRON
taxlaw-2803	387	16	deductible	deductible	ADJ
taxlaw-2803	387	17	to	to	ADP
taxlaw-2803	387	18	all	all	DET
taxlaw-2803	387	19	taxpayers	taxpayer	NOUN
taxlaw-2803	387	20	,	,	PUNCT
taxlaw-2803	387	21	itemizers	itemizer	NOUN
taxlaw-2803	387	22	and	and	CCONJ
taxlaw-2803	387	23	non	non	NOUN
taxlaw-2803	387	24	-	-	NOUN
taxlaw-2803	387	25	itemizers	itemizer	NOUN
taxlaw-2803	387	26	alike	alike	ADV
taxlaw-2803	387	27	.	.	PUNCT
taxlaw-2803	388	1	57	57	NUM
taxlaw-2803	388	2	the	the	DET
taxlaw-2803	388	3	house	house	PROPN
taxlaw-2803	388	4	committee	committee	PROPN
taxlaw-2803	388	5	report	report	NOUN
taxlaw-2803	388	6	states	state	VERB
taxlaw-2803	388	7	that	that	SCONJ
taxlaw-2803	388	8	it	it	PRON
taxlaw-2803	388	9	added	add	VERB
taxlaw-2803	388	10	the	the	DET
taxlaw-2803	388	11	deduction	deduction	NOUN
taxlaw-2803	388	12	above	above	ADP
taxlaw-2803	388	13	the	the	DET
taxlaw-2803	388	14	line	line	NOUN
taxlaw-2803	388	15	in	in	ADP
taxlaw-2803	388	16	part	part	NOUN
taxlaw-2803	388	17	because	because	SCONJ
taxlaw-2803	388	18	,	,	PUNCT
taxlaw-2803	388	19	where	where	SCONJ
taxlaw-2803	388	20	the	the	DET
taxlaw-2803	388	21	expenses	expense	NOUN
taxlaw-2803	388	22	were	be	AUX
taxlaw-2803	388	23	large	large	ADJ
taxlaw-2803	388	24	,	,	PUNCT
taxlaw-2803	388	25	―it	―it	NOUN
taxlaw-2803	388	26	occurred	occur	VERB
taxlaw-2803	388	27	to	to	ADP
taxlaw-2803	388	28	your	your	PRON
taxlaw-2803	388	29	committee	committee	NOUN
taxlaw-2803	388	30	that	that	SCONJ
taxlaw-2803	388	31	it	it	PRON
taxlaw-2803	388	32	would	would	AUX
taxlaw-2803	388	33	be	be	AUX
taxlaw-2803	388	34	undesirable	undesirable	ADJ
taxlaw-2803	388	35	to	to	ADP
taxlaw-2803	388	36	,	,	PUNCT
taxlaw-2803	388	37	in	in	ADP
taxlaw-2803	388	38	effect	effect	NOUN
taxlaw-2803	388	39	,	,	PUNCT
taxlaw-2803	388	40	make	make	VERB
taxlaw-2803	388	41	taxpayers	taxpayer	NOUN
taxlaw-2803	388	42	choose	choose	VERB
taxlaw-2803	388	43	between	between	ADP
taxlaw-2803	388	44	taking	take	VERB
taxlaw-2803	388	45	this	this	DET
taxlaw-2803	388	46	deduction	deduction	NOUN
taxlaw-2803	388	47	and	and	CCONJ
taxlaw-2803	388	48	the	the	DET
taxlaw-2803	388	49	standard	standard	ADJ
taxlaw-2803	388	50	deduction	deduction	NOUN
taxlaw-2803	388	51	in	in	ADP
taxlaw-2803	388	52	lieu	lieu	NOUN
taxlaw-2803	388	53	of	of	ADP
taxlaw-2803	388	54	itemized	itemize	VERB
taxlaw-2803	388	55	personal	personal	ADJ
taxlaw-2803	388	56	deductions.‖	deductions.‖	NOUN
taxlaw-2803	388	57	58	58	NUM
taxlaw-2803	388	58	the	the	DET
taxlaw-2803	388	59	reasoning	reasoning	NOUN
taxlaw-2803	388	60	here	here	ADV
taxlaw-2803	388	61	is	be	AUX
taxlaw-2803	388	62	faulty	faulty	ADJ
taxlaw-2803	388	63	,	,	PUNCT
taxlaw-2803	388	64	for	for	ADP
taxlaw-2803	388	65	some	some	PRON
taxlaw-2803	388	66	of	of	ADP
taxlaw-2803	388	67	the	the	DET
taxlaw-2803	388	68	reasons	reason	NOUN
taxlaw-2803	388	69	discussed	discuss	VERB
taxlaw-2803	388	70	infra	infra	NOUN
taxlaw-2803	388	71	in	in	ADP
taxlaw-2803	388	72	part	part	NOUN
taxlaw-2803	388	73	iii.b	iii.b	X
taxlaw-2803	388	74	,	,	PUNCT
taxlaw-2803	388	75	59	59	NUM
taxlaw-2803	388	76	but	but	CCONJ
taxlaw-2803	388	77	regardless	regardless	ADV
taxlaw-2803	388	78	it	it	PRON
taxlaw-2803	388	79	could	could	AUX
taxlaw-2803	388	80	also	also	ADV
taxlaw-2803	388	81	apply	apply	VERB
taxlaw-2803	388	82	to	to	ADP
taxlaw-2803	388	83	any	any	DET
taxlaw-2803	388	84	personal	personal	ADJ
taxlaw-2803	388	85	deduction	deduction	NOUN
taxlaw-2803	388	86	—	—	PUNCT
taxlaw-2803	388	87	any	any	DET
taxlaw-2803	388	88	nonitemizer	nonitemizer	NOUN
taxlaw-2803	388	89	must	must	AUX
taxlaw-2803	388	90	―choose	―choose	CCONJ
taxlaw-2803	388	91	between‖	between‖	PROPN
taxlaw-2803	388	92	itemizing	itemize	VERB
taxlaw-2803	388	93	and	and	CCONJ
taxlaw-2803	388	94	taking	take	VERB
taxlaw-2803	388	95	the	the	DET
taxlaw-2803	388	96	standard	standard	ADJ
taxlaw-2803	388	97	deduction	deduction	NOUN
taxlaw-2803	388	98	.	.	PUNCT
taxlaw-2803	389	1	a	a	DET
taxlaw-2803	389	2	potential	potential	ADJ
taxlaw-2803	389	3	response	response	NOUN
taxlaw-2803	389	4	is	be	AUX
taxlaw-2803	389	5	that	that	SCONJ
taxlaw-2803	389	6	moving	move	VERB
taxlaw-2803	389	7	expenses	expense	NOUN
taxlaw-2803	389	8	occur	occur	VERB
taxlaw-2803	389	9	irregularly	irregularly	ADV
taxlaw-2803	389	10	,	,	PUNCT
taxlaw-2803	389	11	unlike	unlike	ADP
taxlaw-2803	389	12	charitable	charitable	ADJ
taxlaw-2803	389	13	deductions	deduction	NOUN
taxlaw-2803	389	14	,	,	PUNCT
taxlaw-2803	389	15	mortgage	mortgage	NOUN
taxlaw-2803	389	16	interest	interest	NOUN
taxlaw-2803	389	17	,	,	PUNCT
taxlaw-2803	389	18	and	and	CCONJ
taxlaw-2803	389	19	state	state	NOUN
taxlaw-2803	389	20	taxes	taxis	NOUN
taxlaw-2803	389	21	,	,	PUNCT
taxlaw-2803	389	22	and	and	CCONJ
taxlaw-2803	389	23	that	that	SCONJ
taxlaw-2803	389	24	placing	place	VERB
taxlaw-2803	389	25	them	they	PRON
taxlaw-2803	389	26	below	below	ADP
taxlaw-2803	389	27	the	the	DET
taxlaw-2803	389	28	line	line	NOUN
taxlaw-2803	389	29	would	would	AUX
taxlaw-2803	389	30	force	force	VERB
taxlaw-2803	389	31	some	some	DET
taxlaw-2803	389	32	non	non	NOUN
taxlaw-2803	389	33	-	-	NOUN
taxlaw-2803	389	34	itemizers	itemizer	NOUN
taxlaw-2803	389	35	to	to	PART
taxlaw-2803	389	36	learn	learn	VERB
taxlaw-2803	389	37	the	the	DET
taxlaw-2803	389	38	full	full	ADJ
taxlaw-2803	389	39	set	set	NOUN
taxlaw-2803	389	40	of	of	ADP
taxlaw-2803	389	41	itemization	itemization	NOUN
taxlaw-2803	389	42	rules	rule	NOUN
taxlaw-2803	389	43	for	for	ADP
taxlaw-2803	389	44	one	one	NUM
taxlaw-2803	389	45	year	year	NOUN
taxlaw-2803	389	46	simply	simply	ADV
taxlaw-2803	389	47	because	because	SCONJ
taxlaw-2803	389	48	of	of	ADP
taxlaw-2803	389	49	one	one	NUM
taxlaw-2803	389	50	large	large	ADJ
taxlaw-2803	389	51	,	,	PUNCT
taxlaw-2803	389	52	non	non	ADJ
taxlaw-2803	389	53	-	-	ADJ
taxlaw-2803	389	54	recurring	recurring	ADJ
taxlaw-2803	389	55	expense	expense	NOUN
taxlaw-2803	389	56	.	.	PUNCT
taxlaw-2803	390	1	thus	thus	ADV
taxlaw-2803	390	2	they	they	PRON
taxlaw-2803	390	3	would	would	AUX
taxlaw-2803	390	4	be	be	AUX
taxlaw-2803	390	5	forced	force	VERB
taxlaw-2803	390	6	to	to	PART
taxlaw-2803	390	7	―chose	―chose	VERB
taxlaw-2803	390	8	between‖	between‖	PROPN
taxlaw-2803	390	9	continuing	continue	VERB
taxlaw-2803	390	10	simply	simply	ADV
taxlaw-2803	390	11	to	to	PART
taxlaw-2803	390	12	be	be	AUX
taxlaw-2803	390	13	non	non	NOUN
taxlaw-2803	390	14	-	-	NOUN
taxlaw-2803	390	15	itemizers	itemizer	NOUN
taxlaw-2803	390	16	and	and	CCONJ
taxlaw-2803	390	17	getting	get	VERB
taxlaw-2803	390	18	the	the	DET
taxlaw-2803	390	19	benefit	benefit	NOUN
taxlaw-2803	390	20	of	of	ADP
taxlaw-2803	390	21	the	the	DET
taxlaw-2803	390	22	deduction	deduction	NOUN
taxlaw-2803	390	23	.	.	PUNCT
taxlaw-2803	391	1	but	but	CCONJ
taxlaw-2803	391	2	the	the	DET
taxlaw-2803	391	3	same	same	ADJ
taxlaw-2803	391	4	argument	argument	NOUN
taxlaw-2803	391	5	could	could	AUX
taxlaw-2803	391	6	be	be	AUX
taxlaw-2803	391	7	applied	apply	VERB
taxlaw-2803	391	8	to	to	ADP
taxlaw-2803	391	9	the	the	DET
taxlaw-2803	391	10	deduction	deduction	NOUN
taxlaw-2803	391	11	for	for	ADP
taxlaw-2803	391	12	extraordinary	extraordinary	ADJ
taxlaw-2803	391	13	medical	medical	ADJ
taxlaw-2803	391	14	expenses	expense	NOUN
taxlaw-2803	391	15	or	or	CCONJ
taxlaw-2803	391	16	casualty	casualty	NOUN
taxlaw-2803	391	17	losses	loss	NOUN
taxlaw-2803	391	18	,	,	PUNCT
taxlaw-2803	391	19	which	which	PRON
taxlaw-2803	391	20	are	be	AUX
taxlaw-2803	391	21	also	also	ADV
taxlaw-2803	391	22	likely	likely	ADJ
taxlaw-2803	391	23	to	to	PART
taxlaw-2803	391	24	be	be	AUX
taxlaw-2803	391	25	non	non	ADJ
taxlaw-2803	391	26	-	-	ADJ
taxlaw-2803	391	27	recurring	recurring	ADJ
taxlaw-2803	391	28	.	.	PUNCT
taxlaw-2803	392	1	60	60	NUM
taxlaw-2803	392	2	more	more	ADV
taxlaw-2803	392	3	importantly	importantly	ADV
taxlaw-2803	392	4	,	,	PUNCT
taxlaw-2803	392	5	even	even	ADV
taxlaw-2803	392	6	if	if	SCONJ
taxlaw-2803	392	7	placing	place	VERB
taxlaw-2803	392	8	moving	moving	NOUN
taxlaw-2803	392	9	expenses	expense	NOUN
taxlaw-2803	392	10	above	above	ADP
taxlaw-2803	392	11	the	the	DET
taxlaw-2803	392	12	line	line	NOUN
taxlaw-2803	392	13	could	could	AUX
taxlaw-2803	392	14	be	be	AUX
taxlaw-2803	392	15	justified	justify	VERB
taxlaw-2803	392	16	on	on	ADP
taxlaw-2803	392	17	simplification	simplification	NOUN
taxlaw-2803	392	18	grounds	ground	NOUN
taxlaw-2803	392	19	,	,	PUNCT
taxlaw-2803	392	20	it	it	PRON
taxlaw-2803	392	21	is	be	AUX
taxlaw-2803	392	22	not	not	PART
taxlaw-2803	392	23	consistent	consistent	ADJ
taxlaw-2803	392	24	with	with	ADP
taxlaw-2803	392	25	the	the	DET
taxlaw-2803	392	26	original	original	ADJ
taxlaw-2803	392	27	1944	1944	NUM
taxlaw-2803	392	28	distinction	distinction	NOUN
taxlaw-2803	392	29	between	between	ADP
taxlaw-2803	392	30	aboveand	aboveand	ADV
taxlaw-2803	392	31	below	below	ADP
taxlaw-2803	392	32	-	-	PUNCT
taxlaw-2803	392	33	the	the	DET
taxlaw-2803	392	34	-	-	PUNCT
taxlaw-2803	392	35	line	line	NOUN
taxlaw-2803	392	36	expenses	expense	NOUN
taxlaw-2803	392	37	.	.	PUNCT
taxlaw-2803	393	1	recall	recall	VERB
taxlaw-2803	393	2	that	that	PRON
taxlaw-2803	393	3	above	above	ADP
taxlaw-2803	393	4	-	-	PUNCT
taxlaw-2803	393	5	the	the	DET
taxlaw-2803	393	6	-	-	PUNCT
taxlaw-2803	393	7	line	line	NOUN
taxlaw-2803	393	8	deductions	deduction	NOUN
taxlaw-2803	393	9	were	be	AUX
taxlaw-2803	393	10	originally	originally	ADV
taxlaw-2803	393	11	those	those	PRON
taxlaw-2803	393	12	that	that	PRON
taxlaw-2803	393	13	would	would	AUX
taxlaw-2803	393	14	be	be	AUX
taxlaw-2803	393	15	appropriate	appropriate	ADJ
taxlaw-2803	393	16	in	in	ADP
taxlaw-2803	393	17	order	order	NOUN
taxlaw-2803	393	18	for	for	SCONJ
taxlaw-2803	393	19	agi	agi	NOUN
taxlaw-2803	393	20	to	to	PART
taxlaw-2803	393	21	be	be	AUX
taxlaw-2803	393	22	a	a	DET
taxlaw-2803	393	23	relatively	relatively	ADV
taxlaw-2803	393	24	uniform	uniform	ADJ
taxlaw-2803	393	25	base	base	NOUN
taxlaw-2803	393	26	from	from	ADP
taxlaw-2803	393	27	which	which	PRON
taxlaw-2803	393	28	to	to	PART
taxlaw-2803	393	29	calculate	calculate	VERB
taxlaw-2803	393	30	the	the	DET
taxlaw-2803	393	31	percentage	percentage	NOUN
taxlaw-2803	393	32	standard	standard	NOUN
taxlaw-2803	393	33	deduction	deduction	NOUN
taxlaw-2803	393	34	fairly	fairly	ADV
taxlaw-2803	393	35	across	across	ADP
taxlaw-2803	393	36	different	different	ADJ
taxlaw-2803	393	37	types	type	NOUN
taxlaw-2803	393	38	of	of	ADP
taxlaw-2803	393	39	taxpayers	taxpayer	NOUN
taxlaw-2803	393	40	.	.	PUNCT
taxlaw-2803	394	1	61	61	NUM
taxlaw-2803	394	2	job	job	NOUN
taxlaw-2803	394	3	-	-	PUNCT
taxlaw-2803	394	4	related	relate	VERB
taxlaw-2803	394	5	moving	moving	NOUN
taxlaw-2803	394	6	expenses	expense	NOUN
taxlaw-2803	394	7	are	be	AUX
taxlaw-2803	394	8	more	more	ADV
taxlaw-2803	394	9	like	like	ADP
taxlaw-2803	394	10	the	the	DET
taxlaw-2803	394	11	expenses	expense	NOUN
taxlaw-2803	394	12	of	of	ADP
taxlaw-2803	394	13	a	a	DET
taxlaw-2803	394	14	wage	wage	NOUN
taxlaw-2803	394	15	57	57	NUM
taxlaw-2803	394	16	revenue	revenue	NOUN
taxlaw-2803	394	17	act	act	NOUN
taxlaw-2803	394	18	of	of	ADP
taxlaw-2803	394	19	1964	1964	NUM
taxlaw-2803	394	20	,	,	PUNCT
taxlaw-2803	394	21	pub	pub	NOUN
taxlaw-2803	394	22	.	.	PUNCT
taxlaw-2803	395	1	l.	l.	PROPN
taxlaw-2803	395	2	no	no	INTJ
taxlaw-2803	395	3	.	.	PROPN
taxlaw-2803	396	1	88	88	NUM
taxlaw-2803	396	2	-	-	SYM
taxlaw-2803	396	3	272	272	NUM
taxlaw-2803	396	4	,	,	PUNCT
taxlaw-2803	396	5	§	§	PROPN
taxlaw-2803	396	6	213(a	213(a	NUM
taxlaw-2803	396	7	)	)	PUNCT
taxlaw-2803	397	1	(	(	PUNCT
taxlaw-2803	397	2	creating	create	VERB
taxlaw-2803	397	3	new	new	ADJ
taxlaw-2803	397	4	§	§	PROPN
taxlaw-2803	397	5	217	217	NUM
taxlaw-2803	397	6	)	)	PUNCT
taxlaw-2803	397	7	,	,	PUNCT
taxlaw-2803	397	8	(	(	PUNCT
taxlaw-2803	397	9	b	b	X
taxlaw-2803	397	10	)	)	PUNCT
taxlaw-2803	397	11	(	(	PUNCT
taxlaw-2803	397	12	adding	add	VERB
taxlaw-2803	397	13	§	§	PROPN
taxlaw-2803	397	14	217	217	NUM
taxlaw-2803	397	15	deduction	deduction	NOUN
taxlaw-2803	397	16	to	to	PART
taxlaw-2803	397	17	agi	agi	VERB
taxlaw-2803	397	18	calculation	calculation	NOUN
taxlaw-2803	397	19	in	in	ADP
taxlaw-2803	397	20	§	§	PROPN
taxlaw-2803	397	21	62	62	NUM
taxlaw-2803	397	22	)	)	PUNCT
taxlaw-2803	397	23	,	,	PUNCT
taxlaw-2803	397	24	78	78	NUM
taxlaw-2803	397	25	stat	stat	NOUN
taxlaw-2803	397	26	.	.	PUNCT
taxlaw-2803	398	1	19	19	NUM
taxlaw-2803	398	2	,	,	PUNCT
taxlaw-2803	398	3	50	50	NUM
taxlaw-2803	398	4	-	-	SYM
taxlaw-2803	398	5	52	52	NUM
taxlaw-2803	398	6	.	.	PUNCT
taxlaw-2803	399	1	58	58	NUM
taxlaw-2803	399	2	h.r	h.r	PROPN
taxlaw-2803	399	3	.	.	PROPN
taxlaw-2803	399	4	rep	rep	PROPN
taxlaw-2803	399	5	.	.	PROPN
taxlaw-2803	399	6	no	no	PROPN
taxlaw-2803	399	7	.	.	NOUN
taxlaw-2803	399	8	88	88	NUM
taxlaw-2803	399	9	-	-	SYM
taxlaw-2803	399	10	749	749	NUM
taxlaw-2803	399	11	,	,	PUNCT
taxlaw-2803	399	12	at	at	ADP
taxlaw-2803	399	13	48	48	NUM
taxlaw-2803	399	14	(	(	PUNCT
taxlaw-2803	399	15	1963	1963	NUM
taxlaw-2803	399	16	)	)	PUNCT
taxlaw-2803	399	17	.	.	PUNCT
taxlaw-2803	400	1	59	59	NUM
taxlaw-2803	400	2	in	in	ADP
taxlaw-2803	400	3	particular	particular	ADJ
taxlaw-2803	400	4	,	,	PUNCT
taxlaw-2803	400	5	it	it	PRON
taxlaw-2803	400	6	confuses	confuse	VERB
taxlaw-2803	400	7	the	the	DET
taxlaw-2803	400	8	simplification	simplification	NOUN
taxlaw-2803	400	9	and	and	CCONJ
taxlaw-2803	400	10	progressivity	progressivity	NOUN
taxlaw-2803	400	11	effects	effect	NOUN
taxlaw-2803	400	12	described	describe	VERB
taxlaw-2803	400	13	infra	infra	NOUN
taxlaw-2803	400	14	in	in	ADP
taxlaw-2803	400	15	part	part	NOUN
taxlaw-2803	400	16	iii.b	iii.b	X
taxlaw-2803	400	17	.	.	PUNCT
taxlaw-2803	401	1	by	by	ADP
taxlaw-2803	401	2	stating	state	VERB
taxlaw-2803	401	3	that	that	SCONJ
taxlaw-2803	401	4	a	a	DET
taxlaw-2803	401	5	taxpayer	taxpayer	NOUN
taxlaw-2803	401	6	must	must	AUX
taxlaw-2803	401	7	―choose	―choose	CCONJ
taxlaw-2803	401	8	between‖	between‖	PROPN
taxlaw-2803	401	9	the	the	DET
taxlaw-2803	401	10	two	two	NUM
taxlaw-2803	401	11	,	,	PUNCT
taxlaw-2803	401	12	congress	congress	PROPN
taxlaw-2803	401	13	is	be	AUX
taxlaw-2803	401	14	implicitly	implicitly	ADV
taxlaw-2803	401	15	rejecting	reject	VERB
taxlaw-2803	401	16	the	the	DET
taxlaw-2803	401	17	idea	idea	NOUN
taxlaw-2803	401	18	that	that	SCONJ
taxlaw-2803	401	19	making	make	VERB
taxlaw-2803	401	20	the	the	DET
taxlaw-2803	401	21	moving	moving	NOUN
taxlaw-2803	401	22	expenses	expense	NOUN
taxlaw-2803	401	23	deduction	deduction	NOUN
taxlaw-2803	401	24	subject	subject	ADJ
taxlaw-2803	401	25	to	to	ADP
taxlaw-2803	401	26	the	the	DET
taxlaw-2803	401	27	standard	standard	ADJ
taxlaw-2803	401	28	deduction	deduction	NOUN
taxlaw-2803	401	29	would	would	AUX
taxlaw-2803	401	30	be	be	AUX
taxlaw-2803	401	31	de	de	X
taxlaw-2803	401	32	facto	facto	X
taxlaw-2803	401	33	making	make	VERB
taxlaw-2803	401	34	it	it	PRON
taxlaw-2803	401	35	subject	subject	ADJ
taxlaw-2803	401	36	to	to	ADP
taxlaw-2803	401	37	a	a	DET
taxlaw-2803	401	38	floor	floor	NOUN
taxlaw-2803	401	39	.	.	PUNCT
taxlaw-2803	402	1	were	be	AUX
taxlaw-2803	402	2	the	the	DET
taxlaw-2803	402	3	expenses	expense	NOUN
taxlaw-2803	402	4	below	below	ADP
taxlaw-2803	402	5	the	the	DET
taxlaw-2803	402	6	line	line	NOUN
taxlaw-2803	402	7	,	,	PUNCT
taxlaw-2803	402	8	there	there	PRON
taxlaw-2803	402	9	would	would	AUX
taxlaw-2803	402	10	be	be	AUX
taxlaw-2803	402	11	no	no	DET
taxlaw-2803	402	12	―choice‖	―choice‖	PROPN
taxlaw-2803	402	13	because	because	SCONJ
taxlaw-2803	402	14	the	the	DET
taxlaw-2803	402	15	only	only	ADJ
taxlaw-2803	402	16	expenses	expense	NOUN
taxlaw-2803	402	17	properly	properly	ADV
taxlaw-2803	402	18	deductible	deductible	ADJ
taxlaw-2803	402	19	would	would	AUX
taxlaw-2803	402	20	be	be	AUX
taxlaw-2803	402	21	those	those	PRON
taxlaw-2803	402	22	that	that	PRON
taxlaw-2803	402	23	exceeded	exceed	VERB
taxlaw-2803	402	24	the	the	DET
taxlaw-2803	402	25	standard	standard	ADJ
taxlaw-2803	402	26	deduction	deduction	NOUN
taxlaw-2803	402	27	floor	floor	NOUN
taxlaw-2803	402	28	.	.	PUNCT
taxlaw-2803	403	1	the	the	DET
taxlaw-2803	403	2	statement	statement	NOUN
taxlaw-2803	403	3	is	be	AUX
taxlaw-2803	403	4	thus	thus	ADV
taxlaw-2803	403	5	not	not	PART
taxlaw-2803	403	6	consistent	consistent	ADJ
taxlaw-2803	403	7	with	with	ADP
taxlaw-2803	403	8	a	a	DET
taxlaw-2803	403	9	zero	zero	NUM
taxlaw-2803	403	10	-	-	PUNCT
taxlaw-2803	403	11	bracket	bracket	NOUN
taxlaw-2803	403	12	view	view	NOUN
taxlaw-2803	403	13	of	of	ADP
taxlaw-2803	403	14	the	the	DET
taxlaw-2803	403	15	standard	standard	ADJ
taxlaw-2803	403	16	deduction	deduction	NOUN
taxlaw-2803	403	17	.	.	PUNCT
taxlaw-2803	404	1	on	on	ADP
taxlaw-2803	404	2	the	the	DET
taxlaw-2803	404	3	other	other	ADJ
taxlaw-2803	404	4	hand	hand	NOUN
taxlaw-2803	404	5	,	,	PUNCT
taxlaw-2803	404	6	the	the	DET
taxlaw-2803	404	7	simplification	simplification	NOUN
taxlaw-2803	404	8	view	view	NOUN
taxlaw-2803	404	9	ought	ought	AUX
taxlaw-2803	404	10	to	to	PART
taxlaw-2803	404	11	cut	cut	VERB
taxlaw-2803	404	12	off	off	ADP
taxlaw-2803	404	13	any	any	DET
taxlaw-2803	404	14	fairness	fairness	NOUN
taxlaw-2803	404	15	arguments	argument	NOUN
taxlaw-2803	404	16	of	of	ADP
taxlaw-2803	404	17	this	this	DET
taxlaw-2803	404	18	type	type	NOUN
taxlaw-2803	404	19	,	,	PUNCT
taxlaw-2803	404	20	since	since	SCONJ
taxlaw-2803	404	21	a	a	DET
taxlaw-2803	404	22	non	non	ADJ
taxlaw-2803	404	23	-	-	ADJ
taxlaw-2803	404	24	itemizer	itemizer	ADJ
taxlaw-2803	404	25	is	be	AUX
taxlaw-2803	404	26	,	,	PUNCT
taxlaw-2803	404	27	by	by	ADP
taxlaw-2803	404	28	definition	definition	NOUN
taxlaw-2803	404	29	,	,	PUNCT
taxlaw-2803	404	30	always	always	ADV
taxlaw-2803	404	31	getting	get	VERB
taxlaw-2803	404	32	a	a	DET
taxlaw-2803	404	33	better	well	ADJ
taxlaw-2803	404	34	deal	deal	NOUN
taxlaw-2803	404	35	than	than	SCONJ
taxlaw-2803	404	36	he	he	PRON
taxlaw-2803	404	37	would	would	AUX
taxlaw-2803	404	38	if	if	SCONJ
taxlaw-2803	404	39	he	he	PRON
taxlaw-2803	404	40	were	be	AUX
taxlaw-2803	404	41	instead	instead	ADV
taxlaw-2803	404	42	to	to	PART
taxlaw-2803	404	43	itemize	itemize	VERB
taxlaw-2803	404	44	.	.	PUNCT
taxlaw-2803	405	1	furthermore	furthermore	ADV
taxlaw-2803	405	2	,	,	PUNCT
taxlaw-2803	405	3	adding	add	VERB
taxlaw-2803	405	4	below	below	ADP
taxlaw-2803	405	5	-	-	PUNCT
taxlaw-2803	405	6	the	the	DET
taxlaw-2803	405	7	-	-	PUNCT
taxlaw-2803	405	8	line	line	NOUN
taxlaw-2803	405	9	deductions	deduction	NOUN
taxlaw-2803	405	10	would	would	AUX
taxlaw-2803	405	11	narrow	narrow	VERB
taxlaw-2803	405	12	the	the	DET
taxlaw-2803	405	13	gap	gap	NOUN
taxlaw-2803	405	14	between	between	ADP
taxlaw-2803	405	15	the	the	DET
taxlaw-2803	405	16	standard	standard	ADJ
taxlaw-2803	405	17	deduction	deduction	NOUN
taxlaw-2803	405	18	and	and	CCONJ
taxlaw-2803	405	19	actual	actual	ADJ
taxlaw-2803	405	20	below	below	ADP
taxlaw-2803	405	21	-	-	PUNCT
taxlaw-2803	405	22	the	the	DET
taxlaw-2803	405	23	-	-	PUNCT
taxlaw-2803	405	24	line	line	NOUN
taxlaw-2803	405	25	expenses	expense	NOUN
taxlaw-2803	405	26	,	,	PUNCT
taxlaw-2803	405	27	which	which	PRON
taxlaw-2803	405	28	,	,	PUNCT
taxlaw-2803	405	29	as	as	ADP
taxlaw-2803	405	30	discussed	discuss	VERB
taxlaw-2803	405	31	infra	infra	NOUN
taxlaw-2803	405	32	in	in	ADP
taxlaw-2803	405	33	part	part	NOUN
taxlaw-2803	405	34	iv.1	iv.1	NOUN
taxlaw-2803	405	35	,	,	PUNCT
taxlaw-2803	405	36	has	have	VERB
taxlaw-2803	405	37	positive	positive	ADJ
taxlaw-2803	405	38	equity	equity	NOUN
taxlaw-2803	405	39	effects	effect	NOUN
taxlaw-2803	405	40	.	.	PUNCT
taxlaw-2803	406	1	these	these	DET
taxlaw-2803	406	2	effects	effect	NOUN
taxlaw-2803	406	3	may	may	AUX
taxlaw-2803	406	4	be	be	AUX
taxlaw-2803	406	5	offset	offset	VERB
taxlaw-2803	406	6	in	in	ADP
taxlaw-2803	406	7	part	part	NOUN
taxlaw-2803	406	8	by	by	ADP
taxlaw-2803	406	9	the	the	DET
taxlaw-2803	406	10	increase	increase	NOUN
taxlaw-2803	406	11	in	in	ADP
taxlaw-2803	406	12	complexity	complexity	NOUN
taxlaw-2803	406	13	as	as	SCONJ
taxlaw-2803	406	14	more	more	ADJ
taxlaw-2803	406	15	taxpayers	taxpayer	NOUN
taxlaw-2803	406	16	are	be	AUX
taxlaw-2803	406	17	pushed	push	VERB
taxlaw-2803	406	18	to	to	ADP
taxlaw-2803	406	19	being	be	AUX
taxlaw-2803	406	20	itemizers	itemizer	NOUN
taxlaw-2803	406	21	,	,	PUNCT
taxlaw-2803	406	22	so	so	CCONJ
taxlaw-2803	406	23	the	the	DET
taxlaw-2803	406	24	overall	overall	ADJ
taxlaw-2803	406	25	equity	equity	NOUN
taxlaw-2803	406	26	effects	effect	NOUN
taxlaw-2803	406	27	are	be	AUX
taxlaw-2803	406	28	unclear	unclear	ADJ
taxlaw-2803	406	29	.	.	PUNCT
taxlaw-2803	407	1	perhaps	perhaps	ADV
taxlaw-2803	407	2	these	these	DET
taxlaw-2803	407	3	issues	issue	NOUN
taxlaw-2803	407	4	are	be	AUX
taxlaw-2803	407	5	why	why	SCONJ
taxlaw-2803	407	6	the	the	DET
taxlaw-2803	407	7	committee	committee	NOUN
taxlaw-2803	407	8	chose	choose	VERB
taxlaw-2803	407	9	to	to	PART
taxlaw-2803	407	10	describe	describe	VERB
taxlaw-2803	407	11	making	make	VERB
taxlaw-2803	407	12	the	the	DET
taxlaw-2803	407	13	moving	moving	NOUN
taxlaw-2803	407	14	expenses	expense	NOUN
taxlaw-2803	407	15	deduction	deduction	NOUN
taxlaw-2803	407	16	subject	subject	ADJ
taxlaw-2803	407	17	to	to	ADP
taxlaw-2803	407	18	the	the	DET
taxlaw-2803	407	19	standard	standard	ADJ
taxlaw-2803	407	20	deduction	deduction	NOUN
taxlaw-2803	407	21	―undesirable‖	―undesirable‖	PROPN
taxlaw-2803	407	22	rather	rather	ADV
taxlaw-2803	407	23	than	than	ADP
taxlaw-2803	407	24	―unfair.‖	―unfair.‖	VERB
taxlaw-2803	407	25	60	60	NUM
taxlaw-2803	407	26	see	see	NOUN
taxlaw-2803	407	27	infra	infra	NOUN
taxlaw-2803	407	28	notes	note	VERB
taxlaw-2803	407	29	197	197	NUM
taxlaw-2803	407	30	-	-	SYM
taxlaw-2803	407	31	198	198	NUM
taxlaw-2803	407	32	and	and	CCONJ
taxlaw-2803	407	33	accompanying	accompany	VERB
taxlaw-2803	407	34	text	text	NOUN
taxlaw-2803	407	35	.	.	PUNCT
taxlaw-2803	408	1	the	the	DET
taxlaw-2803	408	2	casualty	casualty	NOUN
taxlaw-2803	408	3	loss	loss	NOUN
taxlaw-2803	408	4	deduction	deduction	NOUN
taxlaw-2803	408	5	at	at	ADP
taxlaw-2803	408	6	the	the	DET
taxlaw-2803	408	7	time	time	NOUN
taxlaw-2803	408	8	did	do	AUX
taxlaw-2803	408	9	not	not	PART
taxlaw-2803	408	10	have	have	VERB
taxlaw-2803	408	11	an	an	DET
taxlaw-2803	408	12	overall	overall	ADJ
taxlaw-2803	408	13	floor	floor	NOUN
taxlaw-2803	408	14	(	(	PUNCT
taxlaw-2803	408	15	only	only	ADV
taxlaw-2803	408	16	the	the	DET
taxlaw-2803	408	17	$	$	SYM
taxlaw-2803	408	18	100	100	NUM
taxlaw-2803	408	19	per	per	ADP
taxlaw-2803	408	20	-	-	PUNCT
taxlaw-2803	408	21	loss	loss	NOUN
taxlaw-2803	408	22	floor	floor	NOUN
taxlaw-2803	408	23	)	)	PUNCT
taxlaw-2803	408	24	,	,	PUNCT
taxlaw-2803	408	25	i.r.c	i.r.c	NOUN
taxlaw-2803	408	26	.	.	PUNCT
taxlaw-2803	409	1	§	§	PROPN
taxlaw-2803	409	2	165(c)(3	165(c)(3	PROPN
taxlaw-2803	409	3	)	)	PUNCT
taxlaw-2803	409	4	(	(	PUNCT
taxlaw-2803	409	5	1964	1964	NUM
taxlaw-2803	409	6	)	)	PUNCT
taxlaw-2803	409	7	,	,	PUNCT
taxlaw-2803	409	8	and	and	CCONJ
taxlaw-2803	409	9	thus	thus	ADV
taxlaw-2803	409	10	likely	likely	ADV
taxlaw-2803	409	11	was	be	AUX
taxlaw-2803	409	12	used	use	VERB
taxlaw-2803	409	13	more	more	ADV
taxlaw-2803	409	14	often	often	ADV
taxlaw-2803	409	15	than	than	ADP
taxlaw-2803	409	16	today	today	NOUN
taxlaw-2803	409	17	’s	’s	PART
taxlaw-2803	409	18	deduction	deduction	NOUN
taxlaw-2803	409	19	subject	subject	NOUN
taxlaw-2803	409	20	to	to	ADP
taxlaw-2803	409	21	a	a	DET
taxlaw-2803	409	22	floor	floor	NOUN
taxlaw-2803	409	23	of	of	ADP
taxlaw-2803	409	24	10	10	NUM
taxlaw-2803	409	25	%	%	NOUN
taxlaw-2803	409	26	of	of	ADP
taxlaw-2803	409	27	agi	agi	NOUN
taxlaw-2803	409	28	,	,	PUNCT
taxlaw-2803	409	29	i.r.c	i.r.c	NOUN
taxlaw-2803	409	30	.	.	PUNCT
taxlaw-2803	410	1	§	§	PROPN
taxlaw-2803	410	2	165(h	165(h	PROPN
taxlaw-2803	410	3	)	)	PUNCT
taxlaw-2803	410	4	(	(	PUNCT
taxlaw-2803	410	5	2010	2010	NUM
taxlaw-2803	410	6	)	)	PUNCT
taxlaw-2803	410	7	.	.	PUNCT
taxlaw-2803	411	1	however	however	ADV
taxlaw-2803	411	2	,	,	PUNCT
taxlaw-2803	411	3	the	the	DET
taxlaw-2803	411	4	medical	medical	ADJ
taxlaw-2803	411	5	expense	expense	NOUN
taxlaw-2803	411	6	deduction	deduction	NOUN
taxlaw-2803	411	7	in	in	ADP
taxlaw-2803	411	8	effect	effect	NOUN
taxlaw-2803	411	9	in	in	ADP
taxlaw-2803	411	10	1944	1944	NUM
taxlaw-2803	411	11	was	be	AUX
taxlaw-2803	411	12	subject	subject	ADJ
taxlaw-2803	411	13	to	to	ADP
taxlaw-2803	411	14	a	a	DET
taxlaw-2803	411	15	5	5	NUM
taxlaw-2803	411	16	%	%	NOUN
taxlaw-2803	411	17	floor	floor	NOUN
taxlaw-2803	411	18	.	.	PUNCT
taxlaw-2803	412	1	individual	individual	ADJ
taxlaw-2803	412	2	income	income	PROPN
taxlaw-2803	412	3	tax	tax	PROPN
taxlaw-2803	412	4	act	act	NOUN
taxlaw-2803	412	5	of	of	ADP
taxlaw-2803	412	6	1944	1944	NUM
taxlaw-2803	412	7	,	,	PUNCT
taxlaw-2803	412	8	pub	pub	NOUN
taxlaw-2803	412	9	.	.	PUNCT
taxlaw-2803	413	1	l.	l.	PROPN
taxlaw-2803	413	2	no	no	INTJ
taxlaw-2803	413	3	.	.	PROPN
taxlaw-2803	414	1	78	78	NUM
taxlaw-2803	414	2	-	-	SYM
taxlaw-2803	414	3	315	315	NUM
taxlaw-2803	414	4	,	,	PUNCT
taxlaw-2803	414	5	§	§	NOUN
taxlaw-2803	414	6	8(c	8(c	NUM
taxlaw-2803	414	7	)	)	PUNCT
taxlaw-2803	414	8	,	,	PUNCT
taxlaw-2803	414	9	58	58	NUM
taxlaw-2803	414	10	stat	stat	NOUN
taxlaw-2803	414	11	.	.	PUNCT
taxlaw-2803	415	1	231	231	NUM
taxlaw-2803	415	2	,	,	PUNCT
taxlaw-2803	415	3	235	235	NUM
taxlaw-2803	415	4	.	.	NOUN
taxlaw-2803	415	5	61	61	NUM
taxlaw-2803	415	6	see	see	VERB
taxlaw-2803	415	7	supra	supra	ADJ
taxlaw-2803	415	8	text	text	NOUN
taxlaw-2803	415	9	accompanying	accompanying	ADJ
taxlaw-2803	415	10	notes	note	NOUN
taxlaw-2803	415	11	35	35	NUM
taxlaw-2803	415	12	-	-	SYM
taxlaw-2803	415	13	40	40	NUM
taxlaw-2803	415	14	.	.	PUNCT
taxlaw-2803	415	15	2011	2011	NUM
taxlaw-2803	415	16	]	]	PUNCT
taxlaw-2803	415	17	doing	do	VERB
taxlaw-2803	415	18	too	too	ADV
taxlaw-2803	415	19	much	much	ADJ
taxlaw-2803	415	20	215	215	NUM
taxlaw-2803	415	21	earner	earner	NOUN
taxlaw-2803	415	22	than	than	ADP
taxlaw-2803	415	23	a	a	DET
taxlaw-2803	415	24	business	business	NOUN
taxlaw-2803	415	25	-	-	PUNCT
taxlaw-2803	415	26	owner	owner	NOUN
taxlaw-2803	415	27	,	,	PUNCT
taxlaw-2803	415	28	and	and	CCONJ
taxlaw-2803	415	29	thus	thus	ADV
taxlaw-2803	415	30	should	should	AUX
taxlaw-2803	415	31	not	not	PART
taxlaw-2803	415	32	have	have	AUX
taxlaw-2803	415	33	been	be	AUX
taxlaw-2803	415	34	used	use	VERB
taxlaw-2803	415	35	in	in	ADP
taxlaw-2803	415	36	calculating	calculate	VERB
taxlaw-2803	415	37	agi	agi	NOUN
taxlaw-2803	415	38	,	,	PUNCT
taxlaw-2803	415	39	under	under	ADP
taxlaw-2803	415	40	the	the	DET
taxlaw-2803	415	41	1944	1944	NUM
taxlaw-2803	415	42	definition	definition	NOUN
taxlaw-2803	415	43	.	.	PUNCT
taxlaw-2803	416	1	placing	place	VERB
taxlaw-2803	416	2	moving	move	VERB
taxlaw-2803	416	3	expenses	expense	NOUN
taxlaw-2803	416	4	above	above	ADP
taxlaw-2803	416	5	the	the	DET
taxlaw-2803	416	6	line	line	NOUN
taxlaw-2803	416	7	thus	thus	ADV
taxlaw-2803	416	8	effectively	effectively	ADV
taxlaw-2803	416	9	lowered	lower	VERB
taxlaw-2803	416	10	the	the	DET
taxlaw-2803	416	11	percentage	percentage	NOUN
taxlaw-2803	416	12	standard	standard	NOUN
taxlaw-2803	416	13	deduction	deduction	NOUN
taxlaw-2803	416	14	amount	amount	NOUN
taxlaw-2803	416	15	available	available	ADJ
taxlaw-2803	416	16	to	to	ADP
taxlaw-2803	416	17	that	that	DET
taxlaw-2803	416	18	taxpayer	taxpayer	NOUN
taxlaw-2803	416	19	compared	compare	VERB
taxlaw-2803	416	20	to	to	ADP
taxlaw-2803	416	21	a	a	DET
taxlaw-2803	416	22	similarly	similarly	ADV
taxlaw-2803	416	23	situated	situate	VERB
taxlaw-2803	416	24	taxpayer	taxpayer	NOUN
taxlaw-2803	416	25	who	who	PRON
taxlaw-2803	416	26	did	do	AUX
taxlaw-2803	416	27	not	not	PART
taxlaw-2803	416	28	move	move	VERB
taxlaw-2803	416	29	.	.	PUNCT
taxlaw-2803	417	1	62	62	NUM
taxlaw-2803	417	2	another	another	DET
taxlaw-2803	417	3	example	example	NOUN
taxlaw-2803	417	4	is	be	AUX
taxlaw-2803	417	5	the	the	DET
taxlaw-2803	417	6	deduction	deduction	NOUN
taxlaw-2803	417	7	for	for	ADP
taxlaw-2803	417	8	alimony	alimony	NOUN
taxlaw-2803	417	9	paid	pay	VERB
taxlaw-2803	417	10	.	.	PUNCT
taxlaw-2803	418	1	prior	prior	ADV
taxlaw-2803	418	2	to	to	ADP
taxlaw-2803	418	3	1976	1976	NUM
taxlaw-2803	418	4	,	,	PUNCT
taxlaw-2803	418	5	63	63	NUM
taxlaw-2803	418	6	the	the	DET
taxlaw-2803	418	7	deduction	deduction	NOUN
taxlaw-2803	418	8	was	be	AUX
taxlaw-2803	418	9	below	below	ADP
taxlaw-2803	418	10	the	the	DET
taxlaw-2803	418	11	line	line	NOUN
taxlaw-2803	418	12	and	and	CCONJ
taxlaw-2803	418	13	thus	thus	ADV
taxlaw-2803	418	14	subject	subject	ADJ
taxlaw-2803	418	15	to	to	ADP
taxlaw-2803	418	16	the	the	DET
taxlaw-2803	418	17	standard	standard	ADJ
taxlaw-2803	418	18	deduction	deduction	NOUN
taxlaw-2803	418	19	.	.	PUNCT
taxlaw-2803	419	1	in	in	ADP
taxlaw-2803	419	2	the	the	DET
taxlaw-2803	419	3	tax	tax	NOUN
taxlaw-2803	419	4	reform	reform	NOUN
taxlaw-2803	419	5	act	act	NOUN
taxlaw-2803	419	6	of	of	ADP
taxlaw-2803	419	7	1976	1976	NUM
taxlaw-2803	419	8	,	,	PUNCT
taxlaw-2803	419	9	congress	congress	PROPN
taxlaw-2803	419	10	moved	move	VERB
taxlaw-2803	419	11	the	the	DET
taxlaw-2803	419	12	deduction	deduction	NOUN
taxlaw-2803	419	13	above	above	ADP
taxlaw-2803	419	14	the	the	DET
taxlaw-2803	419	15	line	line	NOUN
taxlaw-2803	419	16	,	,	PUNCT
taxlaw-2803	419	17	stating	state	VERB
taxlaw-2803	419	18	only	only	ADV
taxlaw-2803	419	19	:	:	PUNCT
taxlaw-2803	419	20	the	the	DET
taxlaw-2803	419	21	committee	committee	NOUN
taxlaw-2803	419	22	believes	believe	VERB
taxlaw-2803	419	23	that	that	SCONJ
taxlaw-2803	419	24	the	the	DET
taxlaw-2803	419	25	splitting	splitting	NOUN
taxlaw-2803	419	26	of	of	ADP
taxlaw-2803	419	27	income	income	NOUN
taxlaw-2803	419	28	or	or	CCONJ
taxlaw-2803	419	29	assignment	assignment	NOUN
taxlaw-2803	419	30	of	of	ADP
taxlaw-2803	419	31	income	income	NOUN
taxlaw-2803	419	32	through	through	ADP
taxlaw-2803	419	33	the	the	DET
taxlaw-2803	419	34	payment	payment	NOUN
taxlaw-2803	419	35	of	of	ADP
taxlaw-2803	419	36	alimony	alimony	NOUN
taxlaw-2803	419	37	is	be	AUX
taxlaw-2803	419	38	not	not	PART
taxlaw-2803	419	39	properly	properly	ADV
taxlaw-2803	419	40	treated	treat	VERB
taxlaw-2803	419	41	under	under	ADP
taxlaw-2803	419	42	current	current	ADJ
taxlaw-2803	419	43	law	law	NOUN
taxlaw-2803	419	44	which	which	PRON
taxlaw-2803	419	45	permits	permit	VERB
taxlaw-2803	419	46	only	only	ADV
taxlaw-2803	419	47	an	an	DET
taxlaw-2803	419	48	itemized	itemize	VERB
taxlaw-2803	419	49	deduction	deduction	NOUN
taxlaw-2803	419	50	for	for	ADP
taxlaw-2803	419	51	alimony	alimony	NOUN
taxlaw-2803	419	52	.	.	PUNCT
taxlaw-2803	420	1	instead	instead	ADV
taxlaw-2803	420	2	,	,	PUNCT
taxlaw-2803	420	3	the	the	DET
taxlaw-2803	420	4	committee	committee	NOUN
taxlaw-2803	420	5	believes	believe	VERB
taxlaw-2803	420	6	it	it	PRON
taxlaw-2803	420	7	is	be	AUX
taxlaw-2803	420	8	more	more	ADV
taxlaw-2803	420	9	appropriate	appropriate	ADJ
taxlaw-2803	420	10	to	to	PART
taxlaw-2803	420	11	take	take	VERB
taxlaw-2803	420	12	the	the	DET
taxlaw-2803	420	13	payment	payment	NOUN
taxlaw-2803	420	14	of	of	ADP
taxlaw-2803	420	15	alimony	alimony	NOUN
taxlaw-2803	420	16	into	into	ADP
taxlaw-2803	420	17	account	account	NOUN
taxlaw-2803	420	18	as	as	ADP
taxlaw-2803	420	19	a	a	DET
taxlaw-2803	420	20	deduction	deduction	NOUN
taxlaw-2803	420	21	in	in	ADP
taxlaw-2803	420	22	arriving	arrive	VERB
taxlaw-2803	420	23	at	at	ADP
taxlaw-2803	420	24	adjusted	adjust	VERB
taxlaw-2803	420	25	gross	gross	ADJ
taxlaw-2803	420	26	income	income	NOUN
taxlaw-2803	420	27	,	,	PUNCT
taxlaw-2803	420	28	rather	rather	ADV
taxlaw-2803	420	29	than	than	ADP
taxlaw-2803	420	30	as	as	ADP
taxlaw-2803	420	31	itemized	itemize	VERB
taxlaw-2803	420	32	deductions	deduction	NOUN
taxlaw-2803	420	33	which	which	PRON
taxlaw-2803	420	34	are	be	AUX
taxlaw-2803	420	35	generally	generally	ADV
taxlaw-2803	420	36	limited	limit	VERB
taxlaw-2803	420	37	to	to	ADP
taxlaw-2803	420	38	personal	personal	ADJ
taxlaw-2803	420	39	expenses	expense	NOUN
taxlaw-2803	420	40	.	.	PUNCT
taxlaw-2803	421	1	as	as	ADP
taxlaw-2803	421	2	a	a	DET
taxlaw-2803	421	3	deduction	deduction	NOUN
taxlaw-2803	421	4	from	from	ADP
taxlaw-2803	421	5	gross	gross	ADJ
taxlaw-2803	421	6	income	income	NOUN
taxlaw-2803	421	7	,	,	PUNCT
taxlaw-2803	421	8	the	the	DET
taxlaw-2803	421	9	alimony	alimony	NOUN
taxlaw-2803	421	10	deduction	deduction	NOUN
taxlaw-2803	421	11	would	would	AUX
taxlaw-2803	421	12	be	be	AUX
taxlaw-2803	421	13	available	available	ADJ
taxlaw-2803	421	14	to	to	ADP
taxlaw-2803	421	15	taxpayers	taxpayer	NOUN
taxlaw-2803	421	16	who	who	PRON
taxlaw-2803	421	17	elect	elect	VERB
taxlaw-2803	421	18	the	the	DET
taxlaw-2803	421	19	standard	standard	ADJ
taxlaw-2803	421	20	deduction	deduction	NOUN
taxlaw-2803	421	21	as	as	ADV
taxlaw-2803	421	22	well	well	ADV
taxlaw-2803	421	23	as	as	ADP
taxlaw-2803	421	24	to	to	ADP
taxlaw-2803	421	25	those	those	DET
taxlaw-2803	421	26	taxpayers	taxpayer	NOUN
taxlaw-2803	421	27	who	who	PRON
taxlaw-2803	421	28	elect	elect	VERB
taxlaw-2803	421	29	to	to	PART
taxlaw-2803	421	30	itemize	itemize	VERB
taxlaw-2803	421	31	their	their	PRON
taxlaw-2803	421	32	deductions	deduction	NOUN
taxlaw-2803	421	33	.	.	PUNCT
taxlaw-2803	422	1	64	64	NUM
taxlaw-2803	422	2	because	because	SCONJ
taxlaw-2803	422	3	prior	prior	ADV
taxlaw-2803	422	4	to	to	ADP
taxlaw-2803	422	5	1976	1976	NUM
taxlaw-2803	422	6	alimony	alimony	NOUN
taxlaw-2803	422	7	was	be	AUX
taxlaw-2803	422	8	below	below	ADP
taxlaw-2803	422	9	the	the	DET
taxlaw-2803	422	10	line	line	NOUN
taxlaw-2803	422	11	,	,	PUNCT
taxlaw-2803	422	12	the	the	DET
taxlaw-2803	422	13	pre-1976	pre-1976	NOUN
taxlaw-2803	422	14	standard	standard	PROPN
taxlaw-2803	422	15	deduction	deduction	NOUN
taxlaw-2803	422	16	effectively	effectively	ADV
taxlaw-2803	422	17	included	include	VERB
taxlaw-2803	422	18	an	an	DET
taxlaw-2803	422	19	estimate	estimate	NOUN
taxlaw-2803	422	20	of	of	ADP
taxlaw-2803	422	21	alimony	alimony	NOUN
taxlaw-2803	422	22	payments	payment	NOUN
taxlaw-2803	422	23	,	,	PUNCT
taxlaw-2803	422	24	at	at	ADP
taxlaw-2803	422	25	least	least	ADJ
taxlaw-2803	422	26	to	to	ADP
taxlaw-2803	422	27	the	the	DET
taxlaw-2803	422	28	degree	degree	NOUN
taxlaw-2803	422	29	it	it	PRON
taxlaw-2803	422	30	includes	include	VERB
taxlaw-2803	422	31	any	any	PRON
taxlaw-2803	422	32	of	of	ADP
taxlaw-2803	422	33	the	the	DET
taxlaw-2803	422	34	itemized	itemize	VERB
taxlaw-2803	422	35	deductions	deduction	NOUN
taxlaw-2803	422	36	.	.	PUNCT
taxlaw-2803	423	1	thus	thus	ADV
taxlaw-2803	423	2	moving	move	VERB
taxlaw-2803	423	3	the	the	DET
taxlaw-2803	423	4	deduction	deduction	NOUN
taxlaw-2803	423	5	above	above	ADP
taxlaw-2803	423	6	the	the	DET
taxlaw-2803	423	7	line	line	NOUN
taxlaw-2803	423	8	without	without	ADP
taxlaw-2803	423	9	any	any	DET
taxlaw-2803	423	10	change	change	NOUN
taxlaw-2803	423	11	in	in	ADP
taxlaw-2803	423	12	the	the	DET
taxlaw-2803	423	13	standard	standard	ADJ
taxlaw-2803	423	14	deduction	deduction	NOUN
taxlaw-2803	423	15	65	65	NUM
taxlaw-2803	423	16	effectively	effectively	ADV
taxlaw-2803	423	17	gave	give	VERB
taxlaw-2803	423	18	alimonypayers	alimonypayer	NOUN
taxlaw-2803	423	19	an	an	DET
taxlaw-2803	423	20	additional	additional	ADJ
taxlaw-2803	423	21	subsidy	subsidy	NOUN
taxlaw-2803	423	22	on	on	ADP
taxlaw-2803	423	23	top	top	NOUN
taxlaw-2803	423	24	of	of	ADP
taxlaw-2803	423	25	the	the	DET
taxlaw-2803	423	26	already	already	ADV
taxlaw-2803	423	27	existing	exist	VERB
taxlaw-2803	423	28	effective	effective	ADJ
taxlaw-2803	423	29	tax	tax	NOUN
taxlaw-2803	423	30	-	-	PUNCT
taxlaw-2803	423	31	free	free	ADJ
taxlaw-2803	423	32	treatment	treatment	NOUN
taxlaw-2803	423	33	.	.	PUNCT
taxlaw-2803	424	1	66	66	NUM
taxlaw-2803	425	1	but	but	CCONJ
taxlaw-2803	425	2	the	the	DET
taxlaw-2803	425	3	existence	existence	NOUN
taxlaw-2803	425	4	of	of	ADP
taxlaw-2803	425	5	the	the	DET
taxlaw-2803	425	6	standard	standard	ADJ
taxlaw-2803	425	7	deduction	deduction	NOUN
taxlaw-2803	425	8	obscured	obscure	VERB
taxlaw-2803	425	9	this	this	DET
taxlaw-2803	425	10	effect	effect	NOUN
taxlaw-2803	425	11	.	.	PUNCT
taxlaw-2803	426	1	it	it	PRON
taxlaw-2803	426	2	could	could	AUX
taxlaw-2803	426	3	be	be	AUX
taxlaw-2803	426	4	argued	argue	VERB
taxlaw-2803	426	5	,	,	PUNCT
taxlaw-2803	426	6	as	as	SCONJ
taxlaw-2803	426	7	the	the	DET
taxlaw-2803	426	8	senate	senate	PROPN
taxlaw-2803	426	9	finance	finance	PROPN
taxlaw-2803	426	10	committee	committee	PROPN
taxlaw-2803	426	11	appears	appear	VERB
taxlaw-2803	426	12	to	to	PART
taxlaw-2803	426	13	in	in	ADP
taxlaw-2803	426	14	the	the	DET
taxlaw-2803	426	15	above	above	ADJ
taxlaw-2803	426	16	passage	passage	NOUN
taxlaw-2803	426	17	,	,	PUNCT
taxlaw-2803	426	18	that	that	SCONJ
taxlaw-2803	426	19	it	it	PRON
taxlaw-2803	426	20	is	be	AUX
taxlaw-2803	426	21	important	important	ADJ
taxlaw-2803	426	22	for	for	ADP
taxlaw-2803	426	23	the	the	DET
taxlaw-2803	426	24	alimony	alimony	NOUN
taxlaw-2803	426	25	deduction	deduction	NOUN
taxlaw-2803	426	26	to	to	PART
taxlaw-2803	426	27	match	match	VERB
taxlaw-2803	426	28	the	the	DET
taxlaw-2803	426	29	inclusion	inclusion	NOUN
taxlaw-2803	426	30	of	of	ADP
taxlaw-2803	426	31	alimony	alimony	NOUN
taxlaw-2803	426	32	as	as	ADP
taxlaw-2803	426	33	gross	gross	ADJ
taxlaw-2803	426	34	income	income	NOUN
taxlaw-2803	426	35	under	under	ADP
taxlaw-2803	426	36	§	§	PROPN
taxlaw-2803	426	37	71	71	NUM
taxlaw-2803	426	38	,	,	PUNCT
taxlaw-2803	426	39	but	but	CCONJ
taxlaw-2803	426	40	that	that	DET
taxlaw-2803	426	41	same	same	ADJ
taxlaw-2803	426	42	argument	argument	NOUN
taxlaw-2803	426	43	could	could	AUX
taxlaw-2803	426	44	apply	apply	VERB
taxlaw-2803	426	45	to	to	ADP
taxlaw-2803	426	46	mortgage	mortgage	NOUN
taxlaw-2803	426	47	interest	interest	NOUN
taxlaw-2803	426	48	,	,	PUNCT
taxlaw-2803	426	49	medical	medical	ADJ
taxlaw-2803	426	50	expenses	expense	NOUN
taxlaw-2803	426	51	,	,	PUNCT
taxlaw-2803	426	52	or	or	CCONJ
taxlaw-2803	426	53	other	other	ADJ
taxlaw-2803	426	54	personal	personal	ADJ
taxlaw-2803	426	55	expenditures	expenditure	NOUN
taxlaw-2803	426	56	that	that	PRON
taxlaw-2803	426	57	can	can	AUX
taxlaw-2803	426	58	be	be	AUX
taxlaw-2803	426	59	matched	match	VERB
taxlaw-2803	426	60	with	with	ADP
taxlaw-2803	426	61	income	income	NOUN
taxlaw-2803	426	62	of	of	ADP
taxlaw-2803	426	63	other	other	ADJ
taxlaw-2803	426	64	taxpayers	taxpayer	NOUN
taxlaw-2803	426	65	.	.	PUNCT
taxlaw-2803	427	1	because	because	SCONJ
taxlaw-2803	427	2	alimony	alimony	NOUN
taxlaw-2803	427	3	payments	payment	NOUN
taxlaw-2803	427	4	are	be	AUX
taxlaw-2803	427	5	recurring	recur	VERB
taxlaw-2803	427	6	,	,	PUNCT
taxlaw-2803	427	7	we	we	PRON
taxlaw-2803	427	8	would	would	AUX
taxlaw-2803	427	9	not	not	PART
taxlaw-2803	427	10	have	have	VERB
taxlaw-2803	427	11	the	the	DET
taxlaw-2803	427	12	same	same	ADJ
taxlaw-2803	427	13	concern	concern	NOUN
taxlaw-2803	427	14	about	about	ADP
taxlaw-2803	427	15	one	one	NUM
taxlaw-2803	427	16	-	-	PUNCT
taxlaw-2803	427	17	time	time	NOUN
taxlaw-2803	427	18	itemizers	itemizer	NOUN
taxlaw-2803	427	19	that	that	SCONJ
taxlaw-2803	427	20	we	we	PRON
taxlaw-2803	427	21	would	would	AUX
taxlaw-2803	427	22	in	in	ADP
taxlaw-2803	427	23	the	the	DET
taxlaw-2803	427	24	moving	move	VERB
taxlaw-2803	427	25	expense	expense	NOUN
taxlaw-2803	427	26	case	case	NOUN
taxlaw-2803	427	27	.	.	PUNCT
taxlaw-2803	428	1	but	but	CCONJ
taxlaw-2803	428	2	only	only	ADV
taxlaw-2803	428	3	a	a	DET
taxlaw-2803	428	4	minority	minority	NOUN
taxlaw-2803	428	5	of	of	ADP
taxlaw-2803	428	6	taxpayers	taxpayer	NOUN
taxlaw-2803	428	7	pay	pay	VERB
taxlaw-2803	428	8	alimony	alimony	NOUN
taxlaw-2803	428	9	,	,	PUNCT
taxlaw-2803	428	10	so	so	ADV
taxlaw-2803	428	11	how	how	SCONJ
taxlaw-2803	428	12	can	can	AUX
taxlaw-2803	428	13	it	it	PRON
taxlaw-2803	428	14	be	be	AUX
taxlaw-2803	428	15	fair	fair	ADJ
taxlaw-2803	428	16	that	that	SCONJ
taxlaw-2803	428	17	an	an	DET
taxlaw-2803	428	18	alimony	alimony	NOUN
taxlaw-2803	428	19	-	-	PUNCT
taxlaw-2803	428	20	payer	payer	NOUN
taxlaw-2803	428	21	and	and	CCONJ
taxlaw-2803	428	22	a	a	DET
taxlaw-2803	428	23	non	non	ADJ
taxlaw-2803	428	24	-	-	ADJ
taxlaw-2803	428	25	alimonypayer	alimonypayer	NOUN
taxlaw-2803	428	26	face	face	VERB
taxlaw-2803	428	27	the	the	DET
taxlaw-2803	428	28	same	same	ADJ
taxlaw-2803	428	29	standard	standard	ADJ
taxlaw-2803	428	30	deduction	deduction	NOUN
taxlaw-2803	428	31	,	,	PUNCT
taxlaw-2803	428	32	if	if	SCONJ
taxlaw-2803	428	33	alimony	alimony	NOUN
taxlaw-2803	428	34	is	be	AUX
taxlaw-2803	428	35	below	below	ADP
taxlaw-2803	428	36	the	the	DET
taxlaw-2803	428	37	line	line	NOUN
taxlaw-2803	428	38	?	?	PUNCT
taxlaw-2803	429	1	but	but	CCONJ
taxlaw-2803	429	2	,	,	PUNCT
taxlaw-2803	429	3	again	again	ADV
taxlaw-2803	429	4	,	,	PUNCT
taxlaw-2803	429	5	the	the	DET
taxlaw-2803	429	6	same	same	ADJ
taxlaw-2803	429	7	can	can	AUX
taxlaw-2803	429	8	be	be	AUX
taxlaw-2803	429	9	said	say	VERB
taxlaw-2803	429	10	for	for	ADP
taxlaw-2803	429	11	homeowners	homeowner	NOUN
taxlaw-2803	429	12	,	,	PUNCT
taxlaw-2803	429	13	residents	resident	NOUN
taxlaw-2803	429	14	of	of	ADP
taxlaw-2803	429	15	high	high	ADJ
taxlaw-2803	429	16	-	-	PUNCT
taxlaw-2803	429	17	tax	tax	NOUN
taxlaw-2803	429	18	states	state	NOUN
taxlaw-2803	429	19	,	,	PUNCT
taxlaw-2803	429	20	large	large	ADJ
taxlaw-2803	429	21	charitable	charitable	ADJ
taxlaw-2803	429	22	donors	donor	NOUN
taxlaw-2803	429	23	,	,	PUNCT
taxlaw-2803	429	24	etc	etc	X
taxlaw-2803	429	25	.	.	X
taxlaw-2803	430	1	as	as	ADP
taxlaw-2803	430	2	with	with	ADP
taxlaw-2803	430	3	moving	move	VERB
taxlaw-2803	430	4	expenses	expense	NOUN
taxlaw-2803	430	5	,	,	PUNCT
taxlaw-2803	430	6	the	the	DET
taxlaw-2803	430	7	key	key	NOUN
taxlaw-2803	430	8	is	be	AUX
taxlaw-2803	430	9	that	that	SCONJ
taxlaw-2803	430	10	agi	agi	NOUN
taxlaw-2803	430	11	began	begin	VERB
taxlaw-2803	430	12	as	as	ADP
taxlaw-2803	430	13	a	a	DET
taxlaw-2803	430	14	relatively	relatively	ADV
taxlaw-2803	430	15	coherent	coherent	ADJ
taxlaw-2803	430	16	concept	concept	NOUN
taxlaw-2803	430	17	in	in	ADP
taxlaw-2803	430	18	the	the	DET
taxlaw-2803	430	19	context	context	NOUN
taxlaw-2803	430	20	of	of	ADP
taxlaw-2803	430	21	the	the	DET
taxlaw-2803	430	22	percentage	percentage	NOUN
taxlaw-2803	430	23	standard	standard	NOUN
taxlaw-2803	430	24	deduction	deduction	NOUN
taxlaw-2803	430	25	,	,	PUNCT
taxlaw-2803	430	26	but	but	CCONJ
taxlaw-2803	430	27	over	over	ADP
taxlaw-2803	430	28	time	time	NOUN
taxlaw-2803	430	29	began	begin	VERB
taxlaw-2803	430	30	to	to	PART
taxlaw-2803	430	31	lose	lose	VERB
taxlaw-2803	430	32	that	that	DET
taxlaw-2803	430	33	coherence	coherence	NOUN
taxlaw-2803	430	34	as	as	SCONJ
taxlaw-2803	430	35	more	more	ADJ
taxlaw-2803	430	36	and	and	CCONJ
taxlaw-2803	430	37	more	more	ADV
taxlaw-2803	430	38	personal	personal	ADJ
taxlaw-2803	430	39	deductions	deduction	NOUN
taxlaw-2803	430	40	were	be	AUX
taxlaw-2803	430	41	placed	place	VERB
taxlaw-2803	430	42	above	above	ADP
taxlaw-2803	430	43	the	the	DET
taxlaw-2803	430	44	line	line	NOUN
taxlaw-2803	430	45	.	.	PUNCT
taxlaw-2803	431	1	and	and	CCONJ
taxlaw-2803	431	2	as	as	SCONJ
taxlaw-2803	431	3	it	it	PRON
taxlaw-2803	431	4	lost	lose	VERB
taxlaw-2803	431	5	that	that	DET
taxlaw-2803	431	6	coherence	coherence	NOUN
taxlaw-2803	431	7	,	,	PUNCT
taxlaw-2803	431	8	the	the	DET
taxlaw-2803	431	9	argument	argument	NOUN
taxlaw-2803	431	10	for	for	ADP
taxlaw-2803	431	11	grouping	group	VERB
taxlaw-2803	431	12	disparate	disparate	ADJ
taxlaw-2803	431	13	items	item	NOUN
taxlaw-2803	431	14	under	under	ADP
taxlaw-2803	431	15	the	the	DET
taxlaw-2803	431	16	standard	standard	ADJ
taxlaw-2803	431	17	deduction	deduction	NOUN
taxlaw-2803	431	18	weakened	weaken	VERB
taxlaw-2803	431	19	as	as	ADV
taxlaw-2803	431	20	well	well	ADV
taxlaw-2803	431	21	.	.	PUNCT
taxlaw-2803	432	1	62	62	NUM
taxlaw-2803	432	2	suppose	suppose	VERB
taxlaw-2803	432	3	a	a	DET
taxlaw-2803	432	4	taxpayer	taxpayer	NOUN
taxlaw-2803	432	5	in	in	ADP
taxlaw-2803	432	6	1965	1965	NUM
taxlaw-2803	432	7	had	have	VERB
taxlaw-2803	432	8	$	$	SYM
taxlaw-2803	432	9	500	500	NUM
taxlaw-2803	432	10	in	in	ADP
taxlaw-2803	432	11	moving	move	VERB
taxlaw-2803	432	12	expenses	expense	NOUN
taxlaw-2803	432	13	.	.	PUNCT
taxlaw-2803	433	1	this	this	PRON
taxlaw-2803	433	2	would	would	AUX
taxlaw-2803	433	3	lower	lower	VERB
taxlaw-2803	433	4	his	his	PRON
taxlaw-2803	433	5	agi	agi	NOUN
taxlaw-2803	433	6	by	by	ADP
taxlaw-2803	433	7	$	$	SYM
taxlaw-2803	433	8	500	500	NUM
taxlaw-2803	433	9	,	,	PUNCT
taxlaw-2803	433	10	which	which	PRON
taxlaw-2803	433	11	would	would	AUX
taxlaw-2803	433	12	in	in	ADP
taxlaw-2803	433	13	turn	turn	VERB
taxlaw-2803	433	14	lower	lower	ADV
taxlaw-2803	433	15	his	his	PRON
taxlaw-2803	433	16	percentage	percentage	NOUN
taxlaw-2803	433	17	standard	standard	NOUN
taxlaw-2803	433	18	deduction	deduction	NOUN
taxlaw-2803	433	19	by	by	ADP
taxlaw-2803	433	20	$	$	SYM
taxlaw-2803	433	21	50	50	NUM
taxlaw-2803	433	22	.	.	PUNCT
taxlaw-2803	434	1	thus	thus	ADV
taxlaw-2803	434	2	the	the	DET
taxlaw-2803	434	3	net	net	ADJ
taxlaw-2803	434	4	deduction	deduction	NOUN
taxlaw-2803	434	5	is	be	AUX
taxlaw-2803	434	6	actually	actually	ADV
taxlaw-2803	434	7	only	only	ADV
taxlaw-2803	434	8	$	$	SYM
taxlaw-2803	434	9	450	450	NUM
taxlaw-2803	434	10	.	.	PUNCT
taxlaw-2803	435	1	if	if	SCONJ
taxlaw-2803	435	2	this	this	DET
taxlaw-2803	435	3	taxpayer	taxpayer	NOUN
taxlaw-2803	435	4	were	be	AUX
taxlaw-2803	435	5	a	a	DET
taxlaw-2803	435	6	non	non	NOUN
taxlaw-2803	435	7	-	-	ADJ
taxlaw-2803	435	8	itemizer	itemizer	ADJ
taxlaw-2803	435	9	with	with	ADP
taxlaw-2803	435	10	total	total	ADJ
taxlaw-2803	435	11	itemizable	itemizable	ADJ
taxlaw-2803	435	12	expenses	expense	NOUN
taxlaw-2803	435	13	close	close	ADJ
taxlaw-2803	435	14	to	to	ADP
taxlaw-2803	435	15	the	the	DET
taxlaw-2803	435	16	itemization	itemization	NOUN
taxlaw-2803	435	17	threshold	threshold	NOUN
taxlaw-2803	435	18	,	,	PUNCT
taxlaw-2803	435	19	he	he	PRON
taxlaw-2803	435	20	would	would	AUX
taxlaw-2803	435	21	have	have	AUX
taxlaw-2803	435	22	been	be	AUX
taxlaw-2803	435	23	better	well	ADJ
taxlaw-2803	435	24	off	off	ADP
taxlaw-2803	435	25	had	have	AUX
taxlaw-2803	435	26	moving	move	VERB
taxlaw-2803	435	27	expenses	expense	NOUN
taxlaw-2803	435	28	been	be	AUX
taxlaw-2803	435	29	placed	place	VERB
taxlaw-2803	435	30	below	below	ADP
taxlaw-2803	435	31	the	the	DET
taxlaw-2803	435	32	line	line	NOUN
taxlaw-2803	435	33	,	,	PUNCT
taxlaw-2803	435	34	since	since	SCONJ
taxlaw-2803	435	35	he	he	PRON
taxlaw-2803	435	36	may	may	AUX
taxlaw-2803	435	37	have	have	AUX
taxlaw-2803	435	38	been	be	AUX
taxlaw-2803	435	39	able	able	ADJ
taxlaw-2803	435	40	to	to	PART
taxlaw-2803	435	41	deduct	deduct	VERB
taxlaw-2803	435	42	more	more	ADJ
taxlaw-2803	435	43	than	than	ADP
taxlaw-2803	435	44	$	$	SYM
taxlaw-2803	435	45	450	450	NUM
taxlaw-2803	435	46	of	of	ADP
taxlaw-2803	435	47	his	his	PRON
taxlaw-2803	435	48	expenses	expense	NOUN
taxlaw-2803	435	49	.	.	PUNCT
taxlaw-2803	436	1	63	63	NUM
taxlaw-2803	436	2	the	the	DET
taxlaw-2803	436	3	statutory	statutory	ADJ
taxlaw-2803	436	4	predecessor	predecessor	NOUN
taxlaw-2803	436	5	to	to	ADP
taxlaw-2803	436	6	§	§	PROPN
taxlaw-2803	436	7	215	215	NUM
taxlaw-2803	436	8	was	be	AUX
taxlaw-2803	436	9	enacted	enact	VERB
taxlaw-2803	436	10	in	in	ADP
taxlaw-2803	436	11	1942	1942	NUM
taxlaw-2803	436	12	.	.	PUNCT
taxlaw-2803	437	1	revenue	revenue	NOUN
taxlaw-2803	437	2	act	act	NOUN
taxlaw-2803	437	3	of	of	ADP
taxlaw-2803	437	4	1942	1942	NUM
taxlaw-2803	437	5	,	,	PUNCT
taxlaw-2803	437	6	pub	pub	NOUN
taxlaw-2803	437	7	.	.	PUNCT
taxlaw-2803	438	1	l.	l.	PROPN
taxlaw-2803	438	2	no	no	PRON
taxlaw-2803	438	3	.	.	PROPN
taxlaw-2803	439	1	77753	77753	NUM
taxlaw-2803	439	2	,	,	PUNCT
taxlaw-2803	439	3	§	§	PROPN
taxlaw-2803	439	4	120(b	120(b	PROPN
taxlaw-2803	439	5	)	)	PUNCT
taxlaw-2803	439	6	,	,	PUNCT
taxlaw-2803	439	7	56	56	NUM
taxlaw-2803	439	8	stat	stat	NOUN
taxlaw-2803	439	9	.	.	PUNCT
taxlaw-2803	440	1	798	798	NUM
taxlaw-2803	440	2	,	,	PUNCT
taxlaw-2803	440	3	816	816	NUM
taxlaw-2803	440	4	-	-	SYM
taxlaw-2803	440	5	17	17	NUM
taxlaw-2803	440	6	.	.	NUM
taxlaw-2803	441	1	64	64	NUM
taxlaw-2803	441	2	s.	s.	PROPN
taxlaw-2803	441	3	rep	rep	PROPN
taxlaw-2803	441	4	.	.	PROPN
taxlaw-2803	441	5	no	no	INTJ
taxlaw-2803	441	6	.	.	NOUN
taxlaw-2803	441	7	94	94	NUM
taxlaw-2803	441	8	-	-	PUNCT
taxlaw-2803	441	9	938(i	938(i	NOUN
taxlaw-2803	441	10	)	)	PUNCT
taxlaw-2803	441	11	,	,	PUNCT
taxlaw-2803	441	12	at	at	ADP
taxlaw-2803	441	13	124	124	NUM
taxlaw-2803	441	14	-	-	SYM
taxlaw-2803	441	15	25	25	NUM
taxlaw-2803	441	16	(	(	PUNCT
taxlaw-2803	441	17	1976	1976	NUM
taxlaw-2803	441	18	)	)	PUNCT
taxlaw-2803	441	19	.	.	PUNCT
taxlaw-2803	442	1	the	the	DET
taxlaw-2803	442	2	finance	finance	PROPN
taxlaw-2803	442	3	committee	committee	NOUN
taxlaw-2803	442	4	report	report	NOUN
taxlaw-2803	442	5	seems	seem	VERB
taxlaw-2803	442	6	to	to	PART
taxlaw-2803	442	7	be	be	AUX
taxlaw-2803	442	8	implying	imply	VERB
taxlaw-2803	442	9	that	that	SCONJ
taxlaw-2803	442	10	it	it	PRON
taxlaw-2803	442	11	is	be	AUX
taxlaw-2803	442	12	important	important	ADJ
taxlaw-2803	442	13	for	for	SCONJ
taxlaw-2803	442	14	the	the	DET
taxlaw-2803	442	15	§	§	ADJ
taxlaw-2803	442	16	215	215	NUM
taxlaw-2803	442	17	deductions	deduction	NOUN
taxlaw-2803	442	18	to	to	PART
taxlaw-2803	442	19	match	match	VERB
taxlaw-2803	442	20	the	the	DET
taxlaw-2803	442	21	§	§	ADJ
taxlaw-2803	442	22	71	71	NUM
taxlaw-2803	442	23	inclusions	inclusion	NOUN
taxlaw-2803	442	24	,	,	PUNCT
taxlaw-2803	442	25	but	but	CCONJ
taxlaw-2803	442	26	that	that	DET
taxlaw-2803	442	27	same	same	ADJ
taxlaw-2803	442	28	argument	argument	NOUN
taxlaw-2803	442	29	would	would	AUX
taxlaw-2803	442	30	apply	apply	VERB
taxlaw-2803	442	31	,	,	PUNCT
taxlaw-2803	442	32	e.g.	e.g.	ADV
taxlaw-2803	442	33	,	,	PUNCT
taxlaw-2803	442	34	to	to	PART
taxlaw-2803	442	35	mortgage	mortgage	NOUN
taxlaw-2803	442	36	interest	interest	NOUN
taxlaw-2803	442	37	,	,	PUNCT
taxlaw-2803	442	38	medical	medical	ADJ
taxlaw-2803	442	39	expenses	expense	NOUN
taxlaw-2803	442	40	,	,	PUNCT
taxlaw-2803	442	41	or	or	CCONJ
taxlaw-2803	442	42	other	other	ADJ
taxlaw-2803	442	43	personal	personal	ADJ
taxlaw-2803	442	44	expenditures	expenditure	NOUN
taxlaw-2803	442	45	that	that	PRON
taxlaw-2803	442	46	can	can	AUX
taxlaw-2803	442	47	be	be	AUX
taxlaw-2803	442	48	matched	match	VERB
taxlaw-2803	442	49	with	with	ADP
taxlaw-2803	442	50	income	income	NOUN
taxlaw-2803	442	51	of	of	ADP
taxlaw-2803	442	52	other	other	ADJ
taxlaw-2803	442	53	taxpayers	taxpayer	NOUN
taxlaw-2803	442	54	.	.	PUNCT
taxlaw-2803	443	1	65	65	NUM
taxlaw-2803	443	2	indeed	indeed	ADV
taxlaw-2803	443	3	,	,	PUNCT
taxlaw-2803	443	4	rather	rather	ADV
taxlaw-2803	443	5	than	than	ADP
taxlaw-2803	443	6	decrease	decrease	VERB
taxlaw-2803	443	7	the	the	DET
taxlaw-2803	443	8	standard	standard	ADJ
taxlaw-2803	443	9	deduction	deduction	NOUN
taxlaw-2803	443	10	,	,	PUNCT
taxlaw-2803	443	11	the	the	DET
taxlaw-2803	443	12	1976	1976	NUM
taxlaw-2803	443	13	act	act	NOUN
taxlaw-2803	443	14	made	make	VERB
taxlaw-2803	443	15	permanent	permanent	ADJ
taxlaw-2803	443	16	the	the	DET
taxlaw-2803	443	17	increases	increase	NOUN
taxlaw-2803	443	18	in	in	ADP
taxlaw-2803	443	19	1971	1971	NUM
taxlaw-2803	443	20	and	and	CCONJ
taxlaw-2803	443	21	1972	1972	NUM
taxlaw-2803	443	22	.	.	PUNCT
taxlaw-2803	444	1	see	see	VERB
taxlaw-2803	444	2	tax	tax	NOUN
taxlaw-2803	444	3	reform	reform	NOUN
taxlaw-2803	444	4	act	act	NOUN
taxlaw-2803	444	5	of	of	ADP
taxlaw-2803	444	6	1976	1976	NUM
taxlaw-2803	444	7	,	,	PUNCT
taxlaw-2803	444	8	pub	pub	NOUN
taxlaw-2803	444	9	.	.	PUNCT
taxlaw-2803	445	1	l.	l.	PROPN
taxlaw-2803	445	2	no	no	INTJ
taxlaw-2803	445	3	.	.	PROPN
taxlaw-2803	446	1	94	94	NUM
taxlaw-2803	446	2	-	-	SYM
taxlaw-2803	446	3	455	455	NUM
taxlaw-2803	446	4	,	,	PUNCT
taxlaw-2803	446	5	§	§	PROPN
taxlaw-2803	446	6	401(b)(1	401(b)(1	PROPN
taxlaw-2803	446	7	)	)	PUNCT
taxlaw-2803	446	8	,	,	PUNCT
taxlaw-2803	446	9	90	90	NUM
taxlaw-2803	446	10	stat	stat	NOUN
taxlaw-2803	446	11	.	.	PUNCT
taxlaw-2803	447	1	1520	1520	NUM
taxlaw-2803	447	2	,	,	PUNCT
taxlaw-2803	447	3	1556	1556	NUM
taxlaw-2803	447	4	.	.	PUNCT
taxlaw-2803	448	1	66	66	NUM
taxlaw-2803	448	2	an	an	DET
taxlaw-2803	448	3	alternative	alternative	ADJ
taxlaw-2803	448	4	way	way	NOUN
taxlaw-2803	448	5	to	to	PART
taxlaw-2803	448	6	view	view	VERB
taxlaw-2803	448	7	this	this	DET
taxlaw-2803	448	8	benefit	benefit	NOUN
taxlaw-2803	448	9	is	be	AUX
taxlaw-2803	448	10	as	as	ADP
taxlaw-2803	448	11	an	an	DET
taxlaw-2803	448	12	increase	increase	NOUN
taxlaw-2803	448	13	in	in	ADP
taxlaw-2803	448	14	the	the	DET
taxlaw-2803	448	15	net	net	ADJ
taxlaw-2803	448	16	amount	amount	NOUN
taxlaw-2803	448	17	by	by	ADP
taxlaw-2803	448	18	which	which	PRON
taxlaw-2803	448	19	the	the	DET
taxlaw-2803	448	20	standard	standard	ADJ
taxlaw-2803	448	21	deduction	deduction	NOUN
taxlaw-2803	448	22	exceeds	exceed	VERB
taxlaw-2803	448	23	deductible	deductible	ADJ
taxlaw-2803	448	24	expenditures	expenditure	NOUN
taxlaw-2803	448	25	.	.	PUNCT
taxlaw-2803	449	1	see	see	VERB
taxlaw-2803	449	2	infra	infra	NOUN
taxlaw-2803	449	3	part	part	NOUN
taxlaw-2803	449	4	iii.b.1	iii.b.1	NOUN
taxlaw-2803	449	5	.	.	PROPN
taxlaw-2803	449	6	216	216	NUM
taxlaw-2803	449	7	columbia	columbia	PROPN
taxlaw-2803	449	8	journal	journal	PROPN
taxlaw-2803	449	9	of	of	ADP
taxlaw-2803	449	10	tax	tax	NOUN
taxlaw-2803	449	11	law	law	NOUN
taxlaw-2803	450	1	[	[	X
taxlaw-2803	450	2	vol.2:203	vol.2:203	AUX
taxlaw-2803	450	3	d.	d.	PROPN
taxlaw-2803	450	4	the	the	DET
taxlaw-2803	450	5	zero	zero	NUM
taxlaw-2803	450	6	bracket	bracket	NOUN
taxlaw-2803	450	7	amount	amount	NOUN
taxlaw-2803	450	8	—	—	PUNCT
taxlaw-2803	450	9	but	but	CCONJ
taxlaw-2803	450	10	only	only	ADV
taxlaw-2803	450	11	in	in	ADP
taxlaw-2803	450	12	name	name	NOUN
taxlaw-2803	450	13	:	:	PUNCT
taxlaw-2803	450	14	1977	1977	NUM
taxlaw-2803	450	15	-	-	SYM
taxlaw-2803	450	16	1986	1986	NUM
taxlaw-2803	450	17	in	in	ADP
taxlaw-2803	450	18	1977	1977	NUM
taxlaw-2803	450	19	,	,	PUNCT
taxlaw-2803	450	20	congress	congress	PROPN
taxlaw-2803	450	21	simplified	simplify	VERB
taxlaw-2803	450	22	the	the	DET
taxlaw-2803	450	23	standard	standard	ADJ
taxlaw-2803	450	24	deduction	deduction	NOUN
taxlaw-2803	450	25	,	,	PUNCT
taxlaw-2803	450	26	but	but	CCONJ
taxlaw-2803	450	27	in	in	ADP
taxlaw-2803	450	28	so	so	ADV
taxlaw-2803	450	29	doing	do	VERB
taxlaw-2803	450	30	it	it	PRON
taxlaw-2803	450	31	also	also	ADV
taxlaw-2803	450	32	pushed	push	VERB
taxlaw-2803	450	33	the	the	DET
taxlaw-2803	450	34	standard	standard	ADJ
taxlaw-2803	450	35	deduction	deduction	NOUN
taxlaw-2803	450	36	farther	far	ADV
taxlaw-2803	450	37	away	away	ADV
taxlaw-2803	450	38	from	from	ADP
taxlaw-2803	450	39	its	its	PRON
taxlaw-2803	450	40	original	original	ADJ
taxlaw-2803	450	41	simplification	simplification	NOUN
taxlaw-2803	450	42	purposes	purpose	NOUN
taxlaw-2803	450	43	and	and	CCONJ
taxlaw-2803	450	44	more	more	ADJ
taxlaw-2803	450	45	toward	toward	ADP
taxlaw-2803	450	46	being	be	AUX
taxlaw-2803	450	47	a	a	DET
taxlaw-2803	450	48	zero	zero	NUM
taxlaw-2803	450	49	bracket	bracket	NOUN
taxlaw-2803	450	50	.	.	PUNCT
taxlaw-2803	451	1	just	just	ADV
taxlaw-2803	451	2	prior	prior	ADV
taxlaw-2803	451	3	to	to	ADP
taxlaw-2803	451	4	the	the	DET
taxlaw-2803	451	5	1977	1977	NUM
taxlaw-2803	451	6	changes	change	NOUN
taxlaw-2803	451	7	,	,	PUNCT
taxlaw-2803	451	8	the	the	DET
taxlaw-2803	451	9	standard	standard	ADJ
taxlaw-2803	451	10	deduction	deduction	NOUN
taxlaw-2803	451	11	consisted	consist	VERB
taxlaw-2803	451	12	of	of	ADP
taxlaw-2803	451	13	a	a	DET
taxlaw-2803	451	14	minimum	minimum	ADJ
taxlaw-2803	451	15	standard	standard	ADJ
taxlaw-2803	451	16	deduction	deduction	NOUN
taxlaw-2803	451	17	(	(	PUNCT
taxlaw-2803	451	18	the	the	DET
taxlaw-2803	451	19	low	low	ADJ
taxlaw-2803	451	20	income	income	NOUN
taxlaw-2803	451	21	allowance	allowance	NOUN
taxlaw-2803	451	22	)	)	PUNCT
taxlaw-2803	451	23	,	,	PUNCT
taxlaw-2803	451	24	a	a	DET
taxlaw-2803	451	25	percentage	percentage	NOUN
taxlaw-2803	451	26	standard	standard	NOUN
taxlaw-2803	451	27	deduction	deduction	NOUN
taxlaw-2803	451	28	(	(	PUNCT
taxlaw-2803	451	29	at	at	ADP
taxlaw-2803	451	30	that	that	DET
taxlaw-2803	451	31	time	time	NOUN
taxlaw-2803	451	32	16	16	NUM
taxlaw-2803	451	33	%	%	NOUN
taxlaw-2803	451	34	of	of	ADP
taxlaw-2803	451	35	agi	agi	NOUN
taxlaw-2803	451	36	)	)	PUNCT
taxlaw-2803	451	37	,	,	PUNCT
taxlaw-2803	451	38	and	and	CCONJ
taxlaw-2803	451	39	a	a	DET
taxlaw-2803	451	40	cap	cap	NOUN
taxlaw-2803	451	41	on	on	ADP
taxlaw-2803	451	42	the	the	DET
taxlaw-2803	451	43	total	total	ADJ
taxlaw-2803	451	44	standard	standard	ADJ
taxlaw-2803	451	45	deduction	deduction	NOUN
taxlaw-2803	451	46	.	.	PUNCT
taxlaw-2803	452	1	this	this	PRON
taxlaw-2803	452	2	was	be	AUX
taxlaw-2803	452	3	a	a	DET
taxlaw-2803	452	4	relatively	relatively	ADV
taxlaw-2803	452	5	confusing	confusing	ADJ
taxlaw-2803	452	6	patchwork	patchwork	NOUN
taxlaw-2803	452	7	,	,	PUNCT
taxlaw-2803	452	8	particularly	particularly	ADV
taxlaw-2803	452	9	given	give	VERB
taxlaw-2803	452	10	that	that	SCONJ
taxlaw-2803	452	11	the	the	DET
taxlaw-2803	452	12	minimum	minimum	ADJ
taxlaw-2803	452	13	and	and	CCONJ
taxlaw-2803	452	14	maximum	maximum	ADJ
taxlaw-2803	452	15	standard	standard	ADJ
taxlaw-2803	452	16	deductions	deduction	NOUN
taxlaw-2803	452	17	were	be	AUX
taxlaw-2803	452	18	only	only	ADV
taxlaw-2803	452	19	$	$	SYM
taxlaw-2803	452	20	700	700	NUM
taxlaw-2803	452	21	apart	apart	ADV
taxlaw-2803	452	22	.	.	PUNCT
taxlaw-2803	453	1	67	67	NUM
taxlaw-2803	453	2	perhaps	perhaps	ADV
taxlaw-2803	453	3	recognizing	recognize	VERB
taxlaw-2803	453	4	that	that	SCONJ
taxlaw-2803	453	5	the	the	DET
taxlaw-2803	453	6	existing	exist	VERB
taxlaw-2803	453	7	framework	framework	NOUN
taxlaw-2803	453	8	had	have	AUX
taxlaw-2803	453	9	become	become	VERB
taxlaw-2803	453	10	unwieldy	unwieldy	ADJ
taxlaw-2803	453	11	and	and	CCONJ
taxlaw-2803	453	12	that	that	SCONJ
taxlaw-2803	453	13	the	the	DET
taxlaw-2803	453	14	standard	standard	ADJ
taxlaw-2803	453	15	deduction	deduction	NOUN
taxlaw-2803	453	16	had	have	AUX
taxlaw-2803	453	17	been	be	AUX
taxlaw-2803	453	18	effectively	effectively	ADV
taxlaw-2803	453	19	playing	play	VERB
taxlaw-2803	453	20	a	a	DET
taxlaw-2803	453	21	strong	strong	ADJ
taxlaw-2803	453	22	zero	zero	NUM
taxlaw-2803	453	23	-	-	PUNCT
taxlaw-2803	453	24	bracket	bracket	NOUN
taxlaw-2803	453	25	role	role	NOUN
taxlaw-2803	453	26	since	since	SCONJ
taxlaw-2803	453	27	1969	1969	NUM
taxlaw-2803	453	28	,	,	PUNCT
taxlaw-2803	453	29	congress	congress	PROPN
taxlaw-2803	453	30	replaced	replace	VERB
taxlaw-2803	453	31	the	the	DET
taxlaw-2803	453	32	framework	framework	NOUN
taxlaw-2803	453	33	with	with	ADP
taxlaw-2803	453	34	one	one	NUM
taxlaw-2803	453	35	flat	flat	ADJ
taxlaw-2803	453	36	standard	standard	ADJ
taxlaw-2803	453	37	deduction	deduction	NOUN
taxlaw-2803	453	38	,	,	PUNCT
taxlaw-2803	453	39	much	much	ADV
taxlaw-2803	453	40	as	as	SCONJ
taxlaw-2803	453	41	we	we	PRON
taxlaw-2803	453	42	have	have	VERB
taxlaw-2803	453	43	today	today	NOUN
taxlaw-2803	453	44	under	under	ADP
taxlaw-2803	453	45	current	current	ADJ
taxlaw-2803	453	46	law	law	NOUN
taxlaw-2803	453	47	.	.	PUNCT
taxlaw-2803	454	1	however	however	ADV
taxlaw-2803	454	2	,	,	PUNCT
taxlaw-2803	454	3	instead	instead	ADV
taxlaw-2803	454	4	of	of	ADP
taxlaw-2803	454	5	treating	treat	VERB
taxlaw-2803	454	6	the	the	DET
taxlaw-2803	454	7	standard	standard	ADJ
taxlaw-2803	454	8	deduction	deduction	NOUN
taxlaw-2803	454	9	as	as	ADP
taxlaw-2803	454	10	a	a	DET
taxlaw-2803	454	11	deduction	deduction	NOUN
taxlaw-2803	454	12	from	from	ADP
taxlaw-2803	454	13	agi	agi	PROPN
taxlaw-2803	454	14	,	,	PUNCT
taxlaw-2803	454	15	as	as	SCONJ
taxlaw-2803	454	16	was	be	AUX
taxlaw-2803	454	17	in	in	ADP
taxlaw-2803	454	18	effect	effect	NOUN
taxlaw-2803	454	19	prior	prior	ADV
taxlaw-2803	454	20	to	to	ADP
taxlaw-2803	454	21	1977	1977	NUM
taxlaw-2803	454	22	(	(	PUNCT
taxlaw-2803	454	23	and	and	CCONJ
taxlaw-2803	454	24	after	after	ADP
taxlaw-2803	454	25	1986	1986	NUM
taxlaw-2803	454	26	)	)	PUNCT
taxlaw-2803	454	27	,	,	PUNCT
taxlaw-2803	454	28	congress	congress	PROPN
taxlaw-2803	454	29	created	create	VERB
taxlaw-2803	454	30	the	the	DET
taxlaw-2803	454	31	―zero	―zero	NUM
taxlaw-2803	454	32	bracket	bracket	NOUN
taxlaw-2803	454	33	amount‖	amount‖	PROPN
taxlaw-2803	454	34	and	and	CCONJ
taxlaw-2803	454	35	built	build	VERB
taxlaw-2803	454	36	the	the	DET
taxlaw-2803	454	37	deduction	deduction	NOUN
taxlaw-2803	454	38	into	into	ADP
taxlaw-2803	454	39	the	the	DET
taxlaw-2803	454	40	tax	tax	NOUN
taxlaw-2803	454	41	tables	table	NOUN
taxlaw-2803	454	42	,	,	PUNCT
taxlaw-2803	454	43	the	the	DET
taxlaw-2803	454	44	rate	rate	NOUN
taxlaw-2803	454	45	schedules	schedule	NOUN
taxlaw-2803	454	46	,	,	PUNCT
taxlaw-2803	454	47	and	and	CCONJ
taxlaw-2803	454	48	the	the	DET
taxlaw-2803	454	49	definition	definition	NOUN
taxlaw-2803	454	50	of	of	ADP
taxlaw-2803	454	51	―taxable	―taxable	PROPN
taxlaw-2803	454	52	income.‖	income.‖	VERB
taxlaw-2803	454	53	68	68	NUM
taxlaw-2803	454	54	the	the	DET
taxlaw-2803	454	55	changes	change	NOUN
taxlaw-2803	454	56	allowed	allow	VERB
taxlaw-2803	454	57	for	for	ADP
taxlaw-2803	454	58	the	the	DET
taxlaw-2803	454	59	first	first	ADJ
taxlaw-2803	454	60	$	$	SYM
taxlaw-2803	454	61	2200	2200	NUM
taxlaw-2803	454	62	(	(	PUNCT
taxlaw-2803	454	63	$	$	SYM
taxlaw-2803	454	64	3200	3200	NUM
taxlaw-2803	454	65	for	for	ADP
taxlaw-2803	454	66	joint	joint	ADJ
taxlaw-2803	454	67	returns	return	NOUN
taxlaw-2803	454	68	)	)	PUNCT
taxlaw-2803	454	69	(	(	PUNCT
taxlaw-2803	454	70	~$8000/$11,700	~$8000/$11,700	PROPN
taxlaw-2803	454	71	in	in	ADP
taxlaw-2803	454	72	2011	2011	NUM
taxlaw-2803	454	73	)	)	PUNCT
taxlaw-2803	454	74	to	to	PART
taxlaw-2803	454	75	be	be	AUX
taxlaw-2803	454	76	tax	tax	NOUN
taxlaw-2803	454	77	-	-	PUNCT
taxlaw-2803	454	78	free	free	ADJ
taxlaw-2803	454	79	.	.	PUNCT
taxlaw-2803	454	80	69	69	NUM
taxlaw-2803	454	81	making	make	VERB
taxlaw-2803	454	82	the	the	DET
taxlaw-2803	454	83	change	change	NOUN
taxlaw-2803	454	84	explicit	explicit	ADJ
taxlaw-2803	454	85	,	,	PUNCT
taxlaw-2803	454	86	congress	congress	PROPN
taxlaw-2803	454	87	redesignated	redesignate	VERB
taxlaw-2803	454	88	the	the	DET
taxlaw-2803	454	89	standard	standard	ADJ
taxlaw-2803	454	90	deduction	deduction	NOUN
taxlaw-2803	454	91	the	the	DET
taxlaw-2803	454	92	―zero	―zero	NUM
taxlaw-2803	454	93	bracket	bracket	NOUN
taxlaw-2803	454	94	amount.‖	amount.‖	ADV
taxlaw-2803	454	95	70	70	NUM
taxlaw-2803	454	96	to	to	PART
taxlaw-2803	454	97	be	be	AUX
taxlaw-2803	454	98	clear	clear	ADJ
taxlaw-2803	454	99	,	,	PUNCT
taxlaw-2803	454	100	the	the	DET
taxlaw-2803	454	101	1977	1977	NUM
taxlaw-2803	454	102	standard	standard	ADJ
taxlaw-2803	454	103	deduction	deduction	NOUN
taxlaw-2803	454	104	/	/	SYM
taxlaw-2803	454	105	zba	zba	PROPN
taxlaw-2803	454	106	was	be	AUX
taxlaw-2803	454	107	not	not	PART
taxlaw-2803	454	108	a	a	DET
taxlaw-2803	454	109	true	true	ADJ
taxlaw-2803	454	110	,	,	PUNCT
taxlaw-2803	454	111	independent	independent	ADJ
taxlaw-2803	454	112	zba	zba	NOUN
taxlaw-2803	454	113	in	in	ADP
taxlaw-2803	454	114	the	the	DET
taxlaw-2803	454	115	sense	sense	NOUN
taxlaw-2803	454	116	used	use	VERB
taxlaw-2803	454	117	in	in	ADP
taxlaw-2803	454	118	this	this	DET
taxlaw-2803	454	119	article	article	NOUN
taxlaw-2803	454	120	.	.	PUNCT
taxlaw-2803	455	1	itemized	itemize	VERB
taxlaw-2803	455	2	deductions	deduction	NOUN
taxlaw-2803	455	3	were	be	AUX
taxlaw-2803	455	4	still	still	ADV
taxlaw-2803	455	5	subject	subject	ADJ
taxlaw-2803	455	6	to	to	ADP
taxlaw-2803	455	7	this	this	DET
taxlaw-2803	455	8	standard	standard	ADJ
taxlaw-2803	455	9	deduction	deduction	NOUN
taxlaw-2803	455	10	/	/	SYM
taxlaw-2803	455	11	zba	zba	NOUN
taxlaw-2803	455	12	.	.	PUNCT
taxlaw-2803	456	1	in	in	ADP
taxlaw-2803	456	2	particular	particular	ADJ
taxlaw-2803	456	3	,	,	PUNCT
taxlaw-2803	456	4	the	the	DET
taxlaw-2803	456	5	only	only	ADJ
taxlaw-2803	456	6	itemized	itemize	VERB
taxlaw-2803	456	7	deductions	deduction	NOUN
taxlaw-2803	456	8	allowable	allowable	ADJ
taxlaw-2803	456	9	in	in	ADP
taxlaw-2803	456	10	computing	compute	VERB
taxlaw-2803	456	11	taxable	taxable	ADJ
taxlaw-2803	456	12	income	income	NOUN
taxlaw-2803	456	13	were	be	AUX
taxlaw-2803	456	14	those	those	PRON
taxlaw-2803	456	15	that	that	PRON
taxlaw-2803	456	16	were	be	AUX
taxlaw-2803	456	17	in	in	ADP
taxlaw-2803	456	18	excess	excess	NOUN
taxlaw-2803	456	19	of	of	ADP
taxlaw-2803	456	20	the	the	DET
taxlaw-2803	456	21	standard	standard	ADJ
taxlaw-2803	456	22	deduction	deduction	NOUN
taxlaw-2803	456	23	/	/	SYM
taxlaw-2803	456	24	zba	zba	NOUN
taxlaw-2803	456	25	.	.	PROPN
taxlaw-2803	456	26	71	71	NUM
taxlaw-2803	456	27	for	for	ADP
taxlaw-2803	456	28	those	those	DET
taxlaw-2803	456	29	taxpayers	taxpayer	NOUN
taxlaw-2803	456	30	that	that	SCONJ
taxlaw-2803	456	31	,	,	PUNCT
taxlaw-2803	456	32	for	for	ADP
taxlaw-2803	456	33	one	one	NUM
taxlaw-2803	456	34	reason	reason	NOUN
taxlaw-2803	456	35	or	or	CCONJ
taxlaw-2803	456	36	another	another	PRON
taxlaw-2803	456	37	,	,	PUNCT
taxlaw-2803	456	38	were	be	AUX
taxlaw-2803	456	39	not	not	PART
taxlaw-2803	456	40	entitled	entitle	VERB
taxlaw-2803	456	41	to	to	ADP
taxlaw-2803	456	42	the	the	DET
taxlaw-2803	456	43	full	full	ADJ
taxlaw-2803	456	44	standard	standard	ADJ
taxlaw-2803	456	45	deduction	deduction	NOUN
taxlaw-2803	456	46	/	/	SYM
taxlaw-2803	456	47	zba	zba	NOUN
taxlaw-2803	456	48	,	,	PUNCT
taxlaw-2803	456	49	such	such	ADJ
taxlaw-2803	456	50	as	as	ADP
taxlaw-2803	456	51	a	a	DET
taxlaw-2803	456	52	dependent	dependent	NOUN
taxlaw-2803	456	53	of	of	ADP
taxlaw-2803	456	54	another	another	PRON
taxlaw-2803	456	55	,	,	PUNCT
taxlaw-2803	456	56	the	the	DET
taxlaw-2803	456	57	concept	concept	NOUN
taxlaw-2803	456	58	of	of	ADP
taxlaw-2803	456	59	the	the	DET
taxlaw-2803	456	60	―unused	―unused	ADJ
taxlaw-2803	456	61	zero	zero	NUM
taxlaw-2803	456	62	bracket	bracket	NOUN
taxlaw-2803	456	63	amount‖	amount‖	NUM
taxlaw-2803	456	64	allowed	allow	VERB
taxlaw-2803	456	65	for	for	ADP
taxlaw-2803	456	66	the	the	DET
taxlaw-2803	456	67	amount	amount	NOUN
taxlaw-2803	456	68	by	by	ADP
taxlaw-2803	456	69	which	which	PRON
taxlaw-2803	456	70	the	the	DET
taxlaw-2803	456	71	standard	standard	ADJ
taxlaw-2803	456	72	deduction	deduction	NOUN
taxlaw-2803	456	73	/	/	SYM
taxlaw-2803	456	74	zba	zba	PROPN
taxlaw-2803	456	75	exceeded	exceed	VERB
taxlaw-2803	456	76	itemized	itemize	VERB
taxlaw-2803	456	77	deductions	deduction	NOUN
taxlaw-2803	456	78	to	to	PART
taxlaw-2803	456	79	be	be	AUX
taxlaw-2803	456	80	added	add	VERB
taxlaw-2803	456	81	back	back	ADV
taxlaw-2803	456	82	into	into	ADP
taxlaw-2803	456	83	taxable	taxable	ADJ
taxlaw-2803	456	84	income	income	NOUN
taxlaw-2803	456	85	,	,	PUNCT
taxlaw-2803	456	86	effectively	effectively	ADV
taxlaw-2803	456	87	denying	deny	VERB
taxlaw-2803	456	88	such	such	ADJ
taxlaw-2803	456	89	taxpayers	taxpayer	NOUN
taxlaw-2803	456	90	any	any	DET
taxlaw-2803	456	91	benefit	benefit	NOUN
taxlaw-2803	456	92	of	of	ADP
taxlaw-2803	456	93	the	the	DET
taxlaw-2803	456	94	standard	standard	ADJ
taxlaw-2803	456	95	deduction	deduction	NOUN
taxlaw-2803	456	96	/	/	SYM
taxlaw-2803	456	97	zba	zba	NOUN
taxlaw-2803	456	98	,	,	PUNCT
taxlaw-2803	456	99	72	72	NUM
taxlaw-2803	456	100	much	much	ADV
taxlaw-2803	456	101	as	as	ADP
taxlaw-2803	456	102	under	under	ADP
taxlaw-2803	456	103	current	current	ADJ
taxlaw-2803	456	104	law	law	NOUN
taxlaw-2803	456	105	.	.	PUNCT
taxlaw-2803	457	1	73	73	NUM
taxlaw-2803	457	2	in	in	ADP
taxlaw-2803	457	3	its	its	PRON
taxlaw-2803	457	4	report	report	NOUN
taxlaw-2803	457	5	on	on	ADP
taxlaw-2803	457	6	the	the	DET
taxlaw-2803	457	7	bill	bill	NOUN
taxlaw-2803	457	8	,	,	PUNCT
taxlaw-2803	457	9	the	the	DET
taxlaw-2803	457	10	senate	senate	PROPN
taxlaw-2803	457	11	finance	finance	PROPN
taxlaw-2803	457	12	committee	committee	NOUN
taxlaw-2803	457	13	switched	switch	VERB
taxlaw-2803	457	14	back	back	ADV
taxlaw-2803	457	15	and	and	CCONJ
taxlaw-2803	457	16	forth	forth	ADV
taxlaw-2803	457	17	between	between	ADP
taxlaw-2803	457	18	calling	call	VERB
taxlaw-2803	457	19	this	this	DET
taxlaw-2803	457	20	provision	provision	NOUN
taxlaw-2803	457	21	by	by	ADP
taxlaw-2803	457	22	its	its	PRON
taxlaw-2803	457	23	new	new	ADJ
taxlaw-2803	457	24	name	name	NOUN
taxlaw-2803	457	25	,	,	PUNCT
taxlaw-2803	457	26	the	the	DET
taxlaw-2803	457	27	zero	zero	NUM
taxlaw-2803	457	28	bracket	bracket	NOUN
taxlaw-2803	457	29	amount	amount	NOUN
taxlaw-2803	457	30	,	,	PUNCT
taxlaw-2803	457	31	and	and	CCONJ
taxlaw-2803	457	32	simply	simply	ADV
taxlaw-2803	457	33	calling	call	VERB
taxlaw-2803	457	34	it	it	PRON
taxlaw-2803	457	35	a	a	DET
taxlaw-2803	457	36	standard	standard	ADJ
taxlaw-2803	457	37	deduction	deduction	NOUN
taxlaw-2803	457	38	,	,	PUNCT
taxlaw-2803	457	39	highlighting	highlight	VERB
taxlaw-2803	457	40	the	the	DET
taxlaw-2803	457	41	fact	fact	NOUN
taxlaw-2803	457	42	that	that	SCONJ
taxlaw-2803	457	43	the	the	DET
taxlaw-2803	457	44	concepts	concept	NOUN
taxlaw-2803	457	45	were	be	AUX
taxlaw-2803	457	46	effectively	effectively	ADV
taxlaw-2803	457	47	interchangeable	interchangeable	ADJ
taxlaw-2803	457	48	.	.	PUNCT
taxlaw-2803	458	1	74	74	NUM
taxlaw-2803	458	2	67	67	NUM
taxlaw-2803	458	3	see	see	VERB
taxlaw-2803	458	4	supra	supra	PROPN
taxlaw-2803	458	5	note	note	PROPN
taxlaw-2803	458	6	56	56	NUM
taxlaw-2803	458	7	and	and	CCONJ
taxlaw-2803	458	8	accompanying	accompany	VERB
taxlaw-2803	458	9	text	text	NOUN
taxlaw-2803	458	10	(	(	PUNCT
taxlaw-2803	458	11	noting	note	VERB
taxlaw-2803	458	12	a	a	DET
taxlaw-2803	458	13	low	low	ADJ
taxlaw-2803	458	14	income	income	NOUN
taxlaw-2803	458	15	allowance	allowance	NOUN
taxlaw-2803	458	16	of	of	ADP
taxlaw-2803	458	17	$	$	SYM
taxlaw-2803	458	18	1700	1700	NUM
taxlaw-2803	458	19	and	and	CCONJ
taxlaw-2803	458	20	a	a	DET
taxlaw-2803	458	21	percentage	percentage	NOUN
taxlaw-2803	458	22	standard	standard	NOUN
taxlaw-2803	458	23	deduction	deduction	NOUN
taxlaw-2803	458	24	capped	cap	VERB
taxlaw-2803	458	25	at	at	ADP
taxlaw-2803	458	26	$	$	SYM
taxlaw-2803	458	27	2400	2400	NUM
taxlaw-2803	458	28	in	in	ADP
taxlaw-2803	458	29	1975	1975	NUM
taxlaw-2803	458	30	)	)	PUNCT
taxlaw-2803	458	31	.	.	PUNCT
taxlaw-2803	459	1	68	68	NUM
taxlaw-2803	459	2	tax	tax	NOUN
taxlaw-2803	459	3	reduction	reduction	NOUN
taxlaw-2803	459	4	and	and	CCONJ
taxlaw-2803	459	5	simplification	simplification	NOUN
taxlaw-2803	459	6	act	act	NOUN
taxlaw-2803	459	7	of	of	ADP
taxlaw-2803	459	8	1977	1977	NUM
taxlaw-2803	459	9	,	,	PUNCT
taxlaw-2803	459	10	pub	pub	NOUN
taxlaw-2803	459	11	.	.	PUNCT
taxlaw-2803	460	1	l.	l.	PROPN
taxlaw-2803	460	2	no	no	INTJ
taxlaw-2803	460	3	.	.	PROPN
taxlaw-2803	461	1	95	95	NUM
taxlaw-2803	461	2	-	-	SYM
taxlaw-2803	461	3	30	30	NUM
taxlaw-2803	461	4	,	,	PUNCT
taxlaw-2803	461	5	§	§	PROPN
taxlaw-2803	461	6	102(a	102(a	PROPN
taxlaw-2803	461	7	)	)	PUNCT
taxlaw-2803	461	8	,	,	PUNCT
taxlaw-2803	461	9	91	91	NUM
taxlaw-2803	461	10	stat	stat	NOUN
taxlaw-2803	461	11	.	.	PUNCT
taxlaw-2803	462	1	126	126	NUM
taxlaw-2803	462	2	,	,	PUNCT
taxlaw-2803	462	3	135	135	NUM
taxlaw-2803	462	4	-	-	SYM
taxlaw-2803	462	5	36	36	NUM
taxlaw-2803	462	6	.	.	NOUN
taxlaw-2803	462	7	69	69	NUM
taxlaw-2803	462	8	while	while	SCONJ
taxlaw-2803	462	9	a	a	DET
taxlaw-2803	462	10	decrease	decrease	NOUN
taxlaw-2803	462	11	from	from	ADP
taxlaw-2803	462	12	the	the	DET
taxlaw-2803	462	13	1976	1976	NUM
taxlaw-2803	462	14	maximum	maximum	NOUN
taxlaw-2803	462	15	standard	standard	ADJ
taxlaw-2803	462	16	deduction	deduction	NOUN
taxlaw-2803	462	17	of	of	ADP
taxlaw-2803	462	18	$	$	SYM
taxlaw-2803	462	19	2400	2400	NUM
taxlaw-2803	462	20	,	,	PUNCT
taxlaw-2803	462	21	this	this	PRON
taxlaw-2803	462	22	was	be	AUX
taxlaw-2803	462	23	also	also	ADV
taxlaw-2803	462	24	an	an	DET
taxlaw-2803	462	25	increase	increase	NOUN
taxlaw-2803	462	26	in	in	ADP
taxlaw-2803	462	27	the	the	DET
taxlaw-2803	462	28	amount	amount	NOUN
taxlaw-2803	462	29	of	of	ADP
taxlaw-2803	462	30	tax	tax	NOUN
taxlaw-2803	462	31	-	-	PUNCT
taxlaw-2803	462	32	free	free	ADJ
taxlaw-2803	462	33	income	income	NOUN
taxlaw-2803	462	34	for	for	ADP
taxlaw-2803	462	35	low	low	ADJ
taxlaw-2803	462	36	-	-	PUNCT
taxlaw-2803	462	37	income	income	NOUN
taxlaw-2803	462	38	taxpayers	taxpayer	NOUN
taxlaw-2803	462	39	,	,	PUNCT
taxlaw-2803	462	40	since	since	SCONJ
taxlaw-2803	462	41	the	the	DET
taxlaw-2803	462	42	prior	prior	ADJ
taxlaw-2803	462	43	low	low	ADJ
taxlaw-2803	462	44	income	income	NOUN
taxlaw-2803	462	45	allowance	allowance	NOUN
taxlaw-2803	462	46	was	be	AUX
taxlaw-2803	462	47	$	$	SYM
taxlaw-2803	462	48	1700	1700	NUM
taxlaw-2803	462	49	.	.	PUNCT
taxlaw-2803	463	1	see	see	VERB
taxlaw-2803	463	2	tax	tax	NOUN
taxlaw-2803	463	3	reform	reform	NOUN
taxlaw-2803	463	4	act	act	NOUN
taxlaw-2803	463	5	of	of	ADP
taxlaw-2803	463	6	1976	1976	NUM
taxlaw-2803	463	7	§	§	PROPN
taxlaw-2803	463	8	401(b)(1	401(b)(1	PROPN
taxlaw-2803	463	9	)	)	PUNCT
taxlaw-2803	463	10	,	,	PUNCT
taxlaw-2803	463	11	90	90	NUM
taxlaw-2803	463	12	stat	stat	NOUN
taxlaw-2803	463	13	.	.	PUNCT
taxlaw-2803	464	1	at	at	ADP
taxlaw-2803	464	2	1556	1556	NUM
taxlaw-2803	464	3	.	.	PUNCT
taxlaw-2803	465	1	congress	congress	PROPN
taxlaw-2803	465	2	estimated	estimate	VERB
taxlaw-2803	465	3	that	that	SCONJ
taxlaw-2803	465	4	7.3	7.3	NUM
taxlaw-2803	465	5	million	million	NUM
taxlaw-2803	465	6	more	more	ADJ
taxlaw-2803	465	7	taxpayers	taxpayer	NOUN
taxlaw-2803	465	8	would	would	AUX
taxlaw-2803	465	9	become	become	VERB
taxlaw-2803	465	10	non	non	NOUN
taxlaw-2803	465	11	-	-	NOUN
taxlaw-2803	465	12	itemizers	itemizer	NOUN
taxlaw-2803	465	13	as	as	ADP
taxlaw-2803	465	14	a	a	DET
taxlaw-2803	465	15	result	result	NOUN
taxlaw-2803	465	16	of	of	ADP
taxlaw-2803	465	17	the	the	DET
taxlaw-2803	465	18	change	change	NOUN
taxlaw-2803	465	19	,	,	PUNCT
taxlaw-2803	465	20	3.7	3.7	NUM
taxlaw-2803	465	21	million	million	NUM
taxlaw-2803	465	22	more	more	ADJ
taxlaw-2803	465	23	returns	return	NOUN
taxlaw-2803	465	24	would	would	AUX
taxlaw-2803	465	25	become	become	VERB
taxlaw-2803	465	26	entirely	entirely	ADV
taxlaw-2803	465	27	nontaxable	nontaxable	ADJ
taxlaw-2803	465	28	,	,	PUNCT
taxlaw-2803	465	29	and	and	CCONJ
taxlaw-2803	465	30	that	that	SCONJ
taxlaw-2803	465	31	the	the	DET
taxlaw-2803	465	32	total	total	ADJ
taxlaw-2803	465	33	number	number	NOUN
taxlaw-2803	465	34	of	of	ADP
taxlaw-2803	465	35	itemizers	itemizer	NOUN
taxlaw-2803	465	36	would	would	AUX
taxlaw-2803	465	37	be	be	AUX
taxlaw-2803	465	38	reduced	reduce	VERB
taxlaw-2803	465	39	from	from	ADP
taxlaw-2803	465	40	31	31	NUM
taxlaw-2803	465	41	%	%	NOUN
taxlaw-2803	465	42	to	to	ADP
taxlaw-2803	465	43	23	23	NUM
taxlaw-2803	465	44	%	%	NOUN
taxlaw-2803	465	45	.	.	PUNCT
taxlaw-2803	466	1	s.	s.	PROPN
taxlaw-2803	466	2	rep	rep	PROPN
taxlaw-2803	466	3	.	.	PROPN
taxlaw-2803	467	1	no	no	PROPN
taxlaw-2803	467	2	.	.	NOUN
taxlaw-2803	468	1	95	95	NUM
taxlaw-2803	468	2	-	-	SYM
taxlaw-2803	468	3	66	66	NUM
taxlaw-2803	468	4	,	,	PUNCT
taxlaw-2803	468	5	at	at	ADP
taxlaw-2803	468	6	50	50	NUM
taxlaw-2803	468	7	(	(	PUNCT
taxlaw-2803	468	8	1977	1977	NUM
taxlaw-2803	468	9	)	)	PUNCT
taxlaw-2803	468	10	.	.	PUNCT
taxlaw-2803	469	1	70	70	NUM
taxlaw-2803	469	2	see	see	VERB
taxlaw-2803	469	3	tax	tax	NOUN
taxlaw-2803	469	4	reduction	reduction	NOUN
taxlaw-2803	469	5	and	and	CCONJ
taxlaw-2803	469	6	simplification	simplification	NOUN
taxlaw-2803	469	7	act	act	NOUN
taxlaw-2803	469	8	of	of	ADP
taxlaw-2803	469	9	1977	1977	NUM
taxlaw-2803	469	10	§	§	PROPN
taxlaw-2803	469	11	102(a	102(a	PROPN
taxlaw-2803	469	12	)	)	PUNCT
taxlaw-2803	469	13	,	,	PUNCT
taxlaw-2803	469	14	91	91	NUM
taxlaw-2803	469	15	stat	stat	NOUN
taxlaw-2803	469	16	.	.	PUNCT
taxlaw-2803	470	1	at	at	ADP
taxlaw-2803	470	2	135	135	NUM
taxlaw-2803	470	3	;	;	PUNCT
taxlaw-2803	470	4	s.	s.	PROPN
taxlaw-2803	470	5	rep	rep	PROPN
taxlaw-2803	470	6	.	.	PROPN
taxlaw-2803	471	1	no	no	PROPN
taxlaw-2803	471	2	.	.	NOUN
taxlaw-2803	472	1	95	95	NUM
taxlaw-2803	472	2	-	-	SYM
taxlaw-2803	472	3	66	66	NUM
taxlaw-2803	472	4	,	,	PUNCT
taxlaw-2803	472	5	at	at	ADP
taxlaw-2803	472	6	51	51	NUM
taxlaw-2803	472	7	(	(	PUNCT
taxlaw-2803	472	8	―conversion	―conversion	PROPN
taxlaw-2803	472	9	of	of	ADP
taxlaw-2803	472	10	standard	standard	ADJ
taxlaw-2803	472	11	deduction	deduction	NOUN
taxlaw-2803	472	12	into	into	ADP
taxlaw-2803	472	13	zero	zero	NUM
taxlaw-2803	472	14	bracket	bracket	NOUN
taxlaw-2803	472	15	amount	amount	NOUN
taxlaw-2803	472	16	and	and	CCONJ
taxlaw-2803	472	17	floor	floor	NOUN
taxlaw-2803	472	18	under	under	ADP
taxlaw-2803	472	19	itemized	itemize	VERB
taxlaw-2803	472	20	deductions‖	deductions‖	NOUN
taxlaw-2803	472	21	)	)	PUNCT
taxlaw-2803	472	22	.	.	PUNCT
taxlaw-2803	473	1	71	71	NUM
taxlaw-2803	474	1	the	the	DET
taxlaw-2803	474	2	1977	1977	NUM
taxlaw-2803	474	3	act	act	NOUN
taxlaw-2803	474	4	redefined	redefine	VERB
taxlaw-2803	474	5	taxable	taxable	ADJ
taxlaw-2803	474	6	income	income	NOUN
taxlaw-2803	474	7	for	for	ADP
taxlaw-2803	474	8	individuals	individual	NOUN
taxlaw-2803	474	9	as	as	SCONJ
taxlaw-2803	474	10	―adjusted	―adjusted	ADJ
taxlaw-2803	474	11	gross	gross	ADJ
taxlaw-2803	474	12	income	income	NOUN
taxlaw-2803	474	13	(	(	PUNCT
taxlaw-2803	474	14	1	1	X
taxlaw-2803	474	15	)	)	PUNCT
taxlaw-2803	474	16	reduced	reduce	VERB
taxlaw-2803	474	17	by	by	ADP
taxlaw-2803	474	18	the	the	DET
taxlaw-2803	474	19	sum	sum	NOUN
taxlaw-2803	474	20	of	of	ADP
taxlaw-2803	474	21	(	(	PUNCT
taxlaw-2803	474	22	a	a	X
taxlaw-2803	474	23	)	)	PUNCT
taxlaw-2803	474	24	the	the	DET
taxlaw-2803	474	25	excess	excess	ADJ
taxlaw-2803	474	26	itemized	itemize	VERB
taxlaw-2803	474	27	deductions	deduction	NOUN
taxlaw-2803	474	28	,	,	PUNCT
taxlaw-2803	474	29	and	and	CCONJ
taxlaw-2803	474	30	(	(	PUNCT
taxlaw-2803	474	31	b	b	X
taxlaw-2803	474	32	)	)	PUNCT
taxlaw-2803	474	33	the	the	DET
taxlaw-2803	474	34	deductions	deduction	NOUN
taxlaw-2803	474	35	for	for	ADP
taxlaw-2803	474	36	personal	personal	ADJ
taxlaw-2803	474	37	exemptions	exemption	NOUN
taxlaw-2803	474	38	provided	provide	VERB
taxlaw-2803	474	39	by	by	ADP
taxlaw-2803	474	40	§	§	PROPN
taxlaw-2803	474	41	151	151	NUM
taxlaw-2803	474	42	,	,	PUNCT
taxlaw-2803	474	43	and	and	CCONJ
taxlaw-2803	474	44	(	(	PUNCT
taxlaw-2803	474	45	2	2	X
taxlaw-2803	474	46	)	)	PUNCT
taxlaw-2803	474	47	increased	increase	VERB
taxlaw-2803	474	48	(	(	PUNCT
taxlaw-2803	474	49	in	in	ADP
taxlaw-2803	474	50	the	the	DET
taxlaw-2803	474	51	case	case	NOUN
taxlaw-2803	474	52	of	of	ADP
taxlaw-2803	474	53	an	an	DET
taxlaw-2803	474	54	individual	individual	NOUN
taxlaw-2803	474	55	for	for	ADP
taxlaw-2803	474	56	whom	whom	PRON
taxlaw-2803	474	57	an	an	DET
taxlaw-2803	474	58	unused	unused	ADJ
taxlaw-2803	474	59	zero	zero	NUM
taxlaw-2803	474	60	bracket	bracket	NOUN
taxlaw-2803	474	61	amount	amount	NOUN
taxlaw-2803	474	62	computation	computation	NOUN
taxlaw-2803	474	63	is	be	AUX
taxlaw-2803	474	64	provided	provide	VERB
taxlaw-2803	474	65	by	by	ADP
taxlaw-2803	474	66	subsection	subsection	NOUN
taxlaw-2803	474	67	(	(	PUNCT
taxlaw-2803	474	68	e	e	NOUN
taxlaw-2803	474	69	)	)	PUNCT
taxlaw-2803	474	70	)	)	PUNCT
taxlaw-2803	474	71	by	by	ADP
taxlaw-2803	474	72	the	the	DET
taxlaw-2803	474	73	unused	unused	ADJ
taxlaw-2803	474	74	zero	zero	NUM
taxlaw-2803	474	75	bracket	bracket	NOUN
taxlaw-2803	474	76	amount	amount	NOUN
taxlaw-2803	474	77	(	(	PUNCT
taxlaw-2803	474	78	if	if	SCONJ
taxlaw-2803	474	79	any).‖	any).‖	PRON
taxlaw-2803	474	80	tax	tax	NOUN
taxlaw-2803	474	81	reduction	reduction	NOUN
taxlaw-2803	474	82	and	and	CCONJ
taxlaw-2803	474	83	simplification	simplification	NOUN
taxlaw-2803	474	84	act	act	NOUN
taxlaw-2803	474	85	of	of	ADP
taxlaw-2803	474	86	1977	1977	NUM
taxlaw-2803	474	87	§	§	PROPN
taxlaw-2803	474	88	102(a	102(a	PROPN
taxlaw-2803	474	89	)	)	PUNCT
taxlaw-2803	474	90	,	,	PUNCT
taxlaw-2803	474	91	91	91	NUM
taxlaw-2803	474	92	stat	stat	NOUN
taxlaw-2803	474	93	.	.	PUNCT
taxlaw-2803	475	1	at	at	ADP
taxlaw-2803	475	2	135	135	NUM
taxlaw-2803	475	3	.	.	PUNCT
taxlaw-2803	475	4	72	72	NUM
taxlaw-2803	475	5	see	see	VERB
taxlaw-2803	475	6	i	i	PRON
taxlaw-2803	475	7	d.	d.	PROPN
taxlaw-2803	475	8	73	73	NUM
taxlaw-2803	475	9	see	see	VERB
taxlaw-2803	475	10	supra	supra	PROPN
taxlaw-2803	475	11	note	note	PROPN
taxlaw-2803	475	12	21	21	NUM
taxlaw-2803	475	13	.	.	PUNCT
taxlaw-2803	475	14	74	74	NUM
taxlaw-2803	476	1	―the	―the	DET
taxlaw-2803	476	2	house	house	NOUN
taxlaw-2803	476	3	bill	bill	NOUN
taxlaw-2803	476	4	eliminates	eliminate	VERB
taxlaw-2803	476	5	the	the	DET
taxlaw-2803	476	6	present	present	ADJ
taxlaw-2803	476	7	minimum	minimum	NOUN
taxlaw-2803	476	8	,	,	PUNCT
taxlaw-2803	476	9	percentage	percentage	NOUN
taxlaw-2803	476	10	and	and	CCONJ
taxlaw-2803	476	11	maximum	maximum	ADJ
taxlaw-2803	476	12	standard	standard	ADJ
taxlaw-2803	476	13	deductions	deduction	NOUN
taxlaw-2803	476	14	and	and	CCONJ
taxlaw-2803	476	15	replaces	replace	VERB
taxlaw-2803	476	16	them	they	PRON
taxlaw-2803	476	17	with	with	ADP
taxlaw-2803	476	18	what	what	PRON
taxlaw-2803	476	19	is	be	AUX
taxlaw-2803	476	20	,	,	PUNCT
taxlaw-2803	476	21	in	in	ADP
taxlaw-2803	476	22	effect	effect	NOUN
taxlaw-2803	476	23	,	,	PUNCT
taxlaw-2803	476	24	a	a	DET
taxlaw-2803	476	25	flat	flat	ADJ
taxlaw-2803	476	26	standard	standard	ADJ
taxlaw-2803	476	27	deduction	deduction	NOUN
taxlaw-2803	476	28	.	.	PUNCT
taxlaw-2803	476	29	.	.	PUNCT
taxlaw-2803	476	30	.	.	PUNCT
taxlaw-2803	476	31	.	.	PUNCT
taxlaw-2803	477	1	by	by	ADP
taxlaw-2803	477	2	incorporating	incorporate	VERB
taxlaw-2803	477	3	the	the	DET
taxlaw-2803	477	4	flat	flat	ADJ
taxlaw-2803	477	5	standard	standard	NOUN
taxlaw-2803	477	6	2011	2011	NUM
taxlaw-2803	477	7	]	]	PUNCT
taxlaw-2803	477	8	doing	do	VERB
taxlaw-2803	477	9	too	too	ADV
taxlaw-2803	477	10	much	much	ADJ
taxlaw-2803	477	11	217	217	NUM
taxlaw-2803	477	12	nonetheless	nonetheless	ADV
taxlaw-2803	477	13	,	,	PUNCT
taxlaw-2803	477	14	by	by	ADP
taxlaw-2803	477	15	replacing	replace	VERB
taxlaw-2803	477	16	the	the	DET
taxlaw-2803	477	17	percentage	percentage	NOUN
taxlaw-2803	477	18	standard	standard	NOUN
taxlaw-2803	477	19	deduction	deduction	NOUN
taxlaw-2803	477	20	with	with	ADP
taxlaw-2803	477	21	a	a	DET
taxlaw-2803	477	22	flat	flat	ADJ
taxlaw-2803	477	23	standard	standard	ADJ
taxlaw-2803	477	24	deduction	deduction	NOUN
taxlaw-2803	477	25	,	,	PUNCT
taxlaw-2803	477	26	the	the	DET
taxlaw-2803	477	27	1977	1977	NUM
taxlaw-2803	477	28	act	act	NOUN
taxlaw-2803	477	29	removed	remove	VERB
taxlaw-2803	477	30	one	one	NUM
taxlaw-2803	477	31	of	of	ADP
taxlaw-2803	477	32	the	the	DET
taxlaw-2803	477	33	few	few	ADJ
taxlaw-2803	477	34	remaining	remain	VERB
taxlaw-2803	477	35	pure	pure	ADJ
taxlaw-2803	477	36	simplification	simplification	NOUN
taxlaw-2803	477	37	features	feature	NOUN
taxlaw-2803	477	38	of	of	ADP
taxlaw-2803	477	39	the	the	DET
taxlaw-2803	477	40	standard	standard	ADJ
taxlaw-2803	477	41	deduction	deduction	NOUN
taxlaw-2803	477	42	.	.	PUNCT
taxlaw-2803	478	1	furthermore	furthermore	ADV
taxlaw-2803	478	2	,	,	PUNCT
taxlaw-2803	478	3	by	by	ADP
taxlaw-2803	478	4	adding	add	VERB
taxlaw-2803	478	5	the	the	DET
taxlaw-2803	478	6	standard	standard	ADJ
taxlaw-2803	478	7	deduction	deduction	NOUN
taxlaw-2803	478	8	to	to	ADP
taxlaw-2803	478	9	the	the	DET
taxlaw-2803	478	10	rate	rate	NOUN
taxlaw-2803	478	11	schedules	schedule	NOUN
taxlaw-2803	478	12	,	,	PUNCT
taxlaw-2803	478	13	congress	congress	PROPN
taxlaw-2803	478	14	made	make	VERB
taxlaw-2803	478	15	clear	clear	ADJ
taxlaw-2803	478	16	the	the	DET
taxlaw-2803	478	17	effect	effect	NOUN
taxlaw-2803	478	18	of	of	ADP
taxlaw-2803	478	19	a	a	DET
taxlaw-2803	478	20	standard	standard	ADJ
taxlaw-2803	478	21	deduction	deduction	NOUN
taxlaw-2803	478	22	,	,	PUNCT
taxlaw-2803	478	23	namely	namely	ADV
taxlaw-2803	478	24	,	,	PUNCT
taxlaw-2803	478	25	that	that	SCONJ
taxlaw-2803	478	26	it	it	PRON
taxlaw-2803	478	27	functions	function	VERB
taxlaw-2803	478	28	as	as	ADP
taxlaw-2803	478	29	a	a	DET
taxlaw-2803	478	30	floor	floor	NOUN
taxlaw-2803	478	31	on	on	ADP
taxlaw-2803	478	32	itemized	itemize	VERB
taxlaw-2803	478	33	deductions	deduction	NOUN
taxlaw-2803	478	34	.	.	PUNCT
taxlaw-2803	479	1	instead	instead	ADV
taxlaw-2803	479	2	of	of	ADP
taxlaw-2803	479	3	calculating	calculate	VERB
taxlaw-2803	479	4	taxable	taxable	ADJ
taxlaw-2803	479	5	income	income	NOUN
taxlaw-2803	479	6	by	by	ADP
taxlaw-2803	479	7	subtracting	subtract	VERB
taxlaw-2803	479	8	itemized	itemize	VERB
taxlaw-2803	479	9	deductions	deduction	NOUN
taxlaw-2803	479	10	,	,	PUNCT
taxlaw-2803	479	11	the	the	DET
taxlaw-2803	479	12	code	code	NOUN
taxlaw-2803	479	13	after	after	ADP
taxlaw-2803	479	14	1977	1977	NUM
taxlaw-2803	479	15	provided	provide	VERB
taxlaw-2803	479	16	for	for	ADP
taxlaw-2803	479	17	subtracting	subtract	VERB
taxlaw-2803	479	18	only	only	ADV
taxlaw-2803	479	19	the	the	DET
taxlaw-2803	479	20	excess	excess	NOUN
taxlaw-2803	479	21	of	of	ADP
taxlaw-2803	479	22	itemized	itemize	VERB
taxlaw-2803	479	23	deductions	deduction	NOUN
taxlaw-2803	479	24	over	over	ADP
taxlaw-2803	479	25	the	the	DET
taxlaw-2803	479	26	standard	standard	ADJ
taxlaw-2803	479	27	deduction	deduction	NOUN
taxlaw-2803	479	28	/	/	SYM
taxlaw-2803	479	29	zba	zba	NOUN
taxlaw-2803	479	30	.	.	PUNCT
taxlaw-2803	480	1	the	the	DET
taxlaw-2803	480	2	senate	senate	PROPN
taxlaw-2803	480	3	finance	finance	PROPN
taxlaw-2803	480	4	committee	committee	NOUN
taxlaw-2803	480	5	titled	title	VERB
taxlaw-2803	480	6	the	the	DET
taxlaw-2803	480	7	section	section	NOUN
taxlaw-2803	480	8	of	of	ADP
taxlaw-2803	480	9	its	its	PRON
taxlaw-2803	480	10	report	report	NOUN
taxlaw-2803	480	11	on	on	ADP
taxlaw-2803	480	12	this	this	DET
taxlaw-2803	480	13	provision	provision	NOUN
taxlaw-2803	480	14	of	of	ADP
taxlaw-2803	480	15	the	the	DET
taxlaw-2803	480	16	act	act	NOUN
taxlaw-2803	480	17	,	,	PUNCT
taxlaw-2803	480	18	―conversion	―conversion	PROPN
taxlaw-2803	480	19	of	of	ADP
taxlaw-2803	480	20	standard	standard	ADJ
taxlaw-2803	480	21	deduction	deduction	NOUN
taxlaw-2803	480	22	into	into	ADP
taxlaw-2803	480	23	zero	zero	NUM
taxlaw-2803	480	24	bracket	bracket	NOUN
taxlaw-2803	480	25	amount	amount	NOUN
taxlaw-2803	480	26	and	and	CCONJ
taxlaw-2803	480	27	floor	floor	NOUN
taxlaw-2803	480	28	under	under	ADP
taxlaw-2803	480	29	itemized	itemize	VERB
taxlaw-2803	480	30	deductions.‖	deductions.‖	NOUN
taxlaw-2803	480	31	75	75	NUM
taxlaw-2803	480	32	it	it	PRON
taxlaw-2803	480	33	is	be	AUX
taxlaw-2803	480	34	thus	thus	ADV
taxlaw-2803	480	35	ironic	ironic	ADJ
taxlaw-2803	480	36	that	that	SCONJ
taxlaw-2803	480	37	congress	congress	PROPN
taxlaw-2803	480	38	named	name	VERB
taxlaw-2803	480	39	primarily	primarily	ADV
taxlaw-2803	480	40	simplification	simplification	NOUN
taxlaw-2803	480	41	purposes	purpose	NOUN
taxlaw-2803	480	42	in	in	ADP
taxlaw-2803	480	43	making	make	VERB
taxlaw-2803	480	44	the	the	DET
taxlaw-2803	480	45	changes	change	NOUN
taxlaw-2803	480	46	.	.	PUNCT
taxlaw-2803	481	1	76	76	NUM
taxlaw-2803	481	2	while	while	SCONJ
taxlaw-2803	481	3	these	these	DET
taxlaw-2803	481	4	changes	change	NOUN
taxlaw-2803	481	5	allowed	allow	VERB
taxlaw-2803	481	6	for	for	ADP
taxlaw-2803	481	7	a	a	DET
taxlaw-2803	481	8	greater	great	ADJ
taxlaw-2803	481	9	amount	amount	NOUN
taxlaw-2803	481	10	of	of	ADP
taxlaw-2803	481	11	tax	tax	NOUN
taxlaw-2803	481	12	-	-	PUNCT
taxlaw-2803	481	13	free	free	ADJ
taxlaw-2803	481	14	income	income	NOUN
taxlaw-2803	481	15	to	to	ADP
taxlaw-2803	481	16	low	low	ADJ
taxlaw-2803	481	17	-	-	PUNCT
taxlaw-2803	481	18	income	income	NOUN
taxlaw-2803	481	19	people	people	NOUN
taxlaw-2803	481	20	,	,	PUNCT
taxlaw-2803	481	21	the	the	DET
taxlaw-2803	481	22	shift	shift	NOUN
taxlaw-2803	481	23	from	from	ADP
taxlaw-2803	481	24	a	a	DET
taxlaw-2803	481	25	standard	standard	ADJ
taxlaw-2803	481	26	deduction	deduction	NOUN
taxlaw-2803	481	27	to	to	ADP
taxlaw-2803	481	28	a	a	DET
taxlaw-2803	481	29	zero	zero	NUM
taxlaw-2803	481	30	bracket	bracket	NOUN
taxlaw-2803	481	31	seems	seem	VERB
taxlaw-2803	481	32	to	to	PART
taxlaw-2803	481	33	have	have	AUX
taxlaw-2803	481	34	been	be	AUX
taxlaw-2803	481	35	motivated	motivate	VERB
taxlaw-2803	481	36	out	out	ADP
taxlaw-2803	481	37	of	of	ADP
taxlaw-2803	481	38	belief	belief	NOUN
taxlaw-2803	481	39	that	that	SCONJ
taxlaw-2803	481	40	the	the	DET
taxlaw-2803	481	41	simplifying	simplify	VERB
taxlaw-2803	481	42	provision	provision	NOUN
taxlaw-2803	481	43	—	—	PUNCT
taxlaw-2803	481	44	the	the	DET
taxlaw-2803	481	45	standard	standard	ADJ
taxlaw-2803	481	46	deduction	deduction	NOUN
taxlaw-2803	481	47	—	—	PUNCT
taxlaw-2803	481	48	had	have	AUX
taxlaw-2803	481	49	itself	itself	PRON
taxlaw-2803	481	50	become	become	VERB
taxlaw-2803	481	51	too	too	ADV
taxlaw-2803	481	52	complex	complex	ADJ
taxlaw-2803	481	53	.	.	PUNCT
taxlaw-2803	482	1	because	because	SCONJ
taxlaw-2803	482	2	the	the	DET
taxlaw-2803	482	3	percentage	percentage	NOUN
taxlaw-2803	482	4	standard	standard	NOUN
taxlaw-2803	482	5	deduction	deduction	NOUN
taxlaw-2803	482	6	occupied	occupy	VERB
taxlaw-2803	482	7	a	a	DET
taxlaw-2803	482	8	relatively	relatively	ADV
taxlaw-2803	482	9	narrow	narrow	ADJ
taxlaw-2803	482	10	slice	slice	NOUN
taxlaw-2803	482	11	of	of	ADP
taxlaw-2803	482	12	itemizable	itemizable	ADJ
taxlaw-2803	482	13	expenses	expense	NOUN
taxlaw-2803	482	14	,	,	PUNCT
taxlaw-2803	482	15	the	the	DET
taxlaw-2803	482	16	belief	belief	NOUN
taxlaw-2803	482	17	was	be	AUX
taxlaw-2803	482	18	that	that	SCONJ
taxlaw-2803	482	19	simply	simply	ADV
taxlaw-2803	482	20	making	make	VERB
taxlaw-2803	482	21	it	it	PRON
taxlaw-2803	482	22	flat	flat	ADJ
taxlaw-2803	482	23	would	would	AUX
taxlaw-2803	482	24	remove	remove	VERB
taxlaw-2803	482	25	a	a	DET
taxlaw-2803	482	26	large	large	ADJ
taxlaw-2803	482	27	degree	degree	NOUN
taxlaw-2803	482	28	of	of	ADP
taxlaw-2803	482	29	complexity	complexity	NOUN
taxlaw-2803	482	30	,	,	PUNCT
taxlaw-2803	482	31	with	with	ADP
taxlaw-2803	482	32	relatively	relatively	ADV
taxlaw-2803	482	33	little	little	ADJ
taxlaw-2803	482	34	negative	negative	ADJ
taxlaw-2803	482	35	effect	effect	NOUN
taxlaw-2803	482	36	.	.	PUNCT
taxlaw-2803	483	1	as	as	SCONJ
taxlaw-2803	483	2	discussed	discuss	VERB
taxlaw-2803	483	3	in	in	ADP
taxlaw-2803	483	4	the	the	DET
taxlaw-2803	483	5	next	next	ADJ
taxlaw-2803	483	6	section	section	NOUN
taxlaw-2803	483	7	,	,	PUNCT
taxlaw-2803	483	8	this	this	PRON
taxlaw-2803	483	9	was	be	AUX
taxlaw-2803	483	10	not	not	PART
taxlaw-2803	483	11	the	the	DET
taxlaw-2803	483	12	case	case	NOUN
taxlaw-2803	483	13	.	.	PUNCT
taxlaw-2803	484	1	from	from	ADP
taxlaw-2803	484	2	1977	1977	NUM
taxlaw-2803	484	3	to	to	ADP
taxlaw-2803	484	4	1986	1986	NUM
taxlaw-2803	484	5	there	there	PRON
taxlaw-2803	484	6	were	be	VERB
taxlaw-2803	484	7	few	few	ADJ
taxlaw-2803	484	8	changes	change	NOUN
taxlaw-2803	484	9	to	to	ADP
taxlaw-2803	484	10	the	the	DET
taxlaw-2803	484	11	structure	structure	NOUN
taxlaw-2803	484	12	of	of	ADP
taxlaw-2803	484	13	the	the	DET
taxlaw-2803	484	14	standard	standard	ADJ
taxlaw-2803	484	15	deduction	deduction	NOUN
taxlaw-2803	484	16	/	/	SYM
taxlaw-2803	484	17	zba	zba	NOUN
taxlaw-2803	484	18	itself	itself	PRON
taxlaw-2803	484	19	.	.	PUNCT
taxlaw-2803	485	1	in	in	ADP
taxlaw-2803	485	2	1978	1978	NUM
taxlaw-2803	485	3	,	,	PUNCT
taxlaw-2803	485	4	the	the	DET
taxlaw-2803	485	5	amounts	amount	NOUN
taxlaw-2803	485	6	were	be	AUX
taxlaw-2803	485	7	increased	increase	VERB
taxlaw-2803	485	8	to	to	ADP
taxlaw-2803	485	9	$	$	SYM
taxlaw-2803	485	10	2300	2300	NUM
taxlaw-2803	485	11	for	for	ADP
taxlaw-2803	485	12	single	single	ADJ
taxlaw-2803	485	13	taxpayers	taxpayer	NOUN
taxlaw-2803	485	14	,	,	PUNCT
taxlaw-2803	485	15	and	and	CCONJ
taxlaw-2803	485	16	$	$	SYM
taxlaw-2803	485	17	3400	3400	NUM
taxlaw-2803	485	18	for	for	ADP
taxlaw-2803	485	19	joint	joint	ADJ
taxlaw-2803	485	20	taxpayers	taxpayer	NOUN
taxlaw-2803	485	21	.	.	PUNCT
taxlaw-2803	486	1	77	77	NUM
taxlaw-2803	486	2	the	the	DET
taxlaw-2803	486	3	change	change	NOUN
taxlaw-2803	486	4	was	be	AUX
taxlaw-2803	486	5	made	make	VERB
taxlaw-2803	486	6	to	to	PART
taxlaw-2803	486	7	offset	offset	VERB
taxlaw-2803	486	8	the	the	DET
taxlaw-2803	486	9	effects	effect	NOUN
taxlaw-2803	486	10	of	of	ADP
taxlaw-2803	486	11	inflation	inflation	NOUN
taxlaw-2803	486	12	,	,	PUNCT
taxlaw-2803	486	13	78	78	NUM
taxlaw-2803	486	14	but	but	CCONJ
taxlaw-2803	486	15	because	because	SCONJ
taxlaw-2803	486	16	of	of	ADP
taxlaw-2803	486	17	continuing	continue	VERB
taxlaw-2803	486	18	inflationary	inflationary	ADJ
taxlaw-2803	486	19	erosion	erosion	NOUN
taxlaw-2803	486	20	,	,	PUNCT
taxlaw-2803	486	21	the	the	DET
taxlaw-2803	486	22	amounts	amount	NOUN
taxlaw-2803	486	23	were	be	AUX
taxlaw-2803	486	24	ultimately	ultimately	ADV
taxlaw-2803	486	25	indexed	index	VERB
taxlaw-2803	486	26	to	to	ADP
taxlaw-2803	486	27	inflation	inflation	NOUN
taxlaw-2803	486	28	by	by	ADP
taxlaw-2803	486	29	the	the	DET
taxlaw-2803	486	30	economic	economic	ADJ
taxlaw-2803	486	31	recovery	recovery	NOUN
taxlaw-2803	486	32	tax	tax	NOUN
taxlaw-2803	486	33	act	act	NOUN
taxlaw-2803	486	34	of	of	ADP
taxlaw-2803	486	35	1981	1981	NUM
taxlaw-2803	486	36	.	.	PUNCT
taxlaw-2803	487	1	79	79	NUM
taxlaw-2803	488	1	the	the	DET
taxlaw-2803	488	2	1981	1981	NUM
taxlaw-2803	488	3	act	act	NOUN
taxlaw-2803	488	4	also	also	ADV
taxlaw-2803	488	5	contained	contain	VERB
taxlaw-2803	488	6	a	a	DET
taxlaw-2803	488	7	particularly	particularly	ADV
taxlaw-2803	488	8	glaring	glaring	ADJ
taxlaw-2803	488	9	example	example	NOUN
taxlaw-2803	488	10	of	of	ADP
taxlaw-2803	488	11	the	the	DET
taxlaw-2803	488	12	breakdown	breakdown	NOUN
taxlaw-2803	488	13	of	of	ADP
taxlaw-2803	488	14	the	the	DET
taxlaw-2803	488	15	distinctions	distinction	NOUN
taxlaw-2803	488	16	between	between	ADP
taxlaw-2803	488	17	aboveand	aboveand	ADV
taxlaw-2803	488	18	below	below	ADP
taxlaw-2803	488	19	-	-	PUNCT
taxlaw-2803	488	20	the	the	DET
taxlaw-2803	488	21	-	-	PUNCT
taxlaw-2803	488	22	line	line	NOUN
taxlaw-2803	488	23	deductions	deduction	NOUN
taxlaw-2803	488	24	.	.	PUNCT
taxlaw-2803	489	1	the	the	DET
taxlaw-2803	489	2	act	act	NOUN
taxlaw-2803	489	3	provided	provide	VERB
taxlaw-2803	489	4	that	that	SCONJ
taxlaw-2803	489	5	,	,	PUNCT
taxlaw-2803	489	6	for	for	ADP
taxlaw-2803	489	7	a	a	DET
taxlaw-2803	489	8	four	four	NUM
taxlaw-2803	489	9	-	-	PUNCT
taxlaw-2803	489	10	year	year	NOUN
taxlaw-2803	489	11	period	period	NOUN
taxlaw-2803	489	12	,	,	PUNCT
taxlaw-2803	489	13	charitable	charitable	ADJ
taxlaw-2803	489	14	contributions	contribution	NOUN
taxlaw-2803	489	15	would	would	AUX
taxlaw-2803	489	16	be	be	AUX
taxlaw-2803	489	17	moved	move	VERB
taxlaw-2803	489	18	partly	partly	ADV
taxlaw-2803	489	19	above	above	ADP
taxlaw-2803	489	20	the	the	DET
taxlaw-2803	489	21	line	line	NOUN
taxlaw-2803	489	22	,	,	PUNCT
taxlaw-2803	489	23	thus	thus	ADV
taxlaw-2803	489	24	making	make	VERB
taxlaw-2803	489	25	them	they	PRON
taxlaw-2803	489	26	partially	partially	ADV
taxlaw-2803	489	27	deductible	deductible	ADJ
taxlaw-2803	489	28	in	in	ADP
taxlaw-2803	489	29	calculating	calculate	VERB
taxlaw-2803	489	30	agi	agi	NOUN
taxlaw-2803	489	31	.	.	PROPN
taxlaw-2803	489	32	80	80	NUM
taxlaw-2803	490	1	the	the	DET
taxlaw-2803	490	2	1944	1944	NUM
taxlaw-2803	490	3	distinction	distinction	NOUN
taxlaw-2803	490	4	between	between	ADP
taxlaw-2803	490	5	business	business	NOUN
taxlaw-2803	490	6	-	-	PUNCT
taxlaw-2803	490	7	related	relate	VERB
taxlaw-2803	490	8	deductions	deduction	NOUN
taxlaw-2803	490	9	—	—	PUNCT
taxlaw-2803	490	10	placed	place	VERB
taxlaw-2803	490	11	above	above	ADP
taxlaw-2803	490	12	the	the	DET
taxlaw-2803	490	13	line	line	NOUN
taxlaw-2803	490	14	—	—	PUNCT
taxlaw-2803	490	15	and	and	CCONJ
taxlaw-2803	490	16	personal	personal	ADJ
taxlaw-2803	490	17	deductions	deduction	NOUN
taxlaw-2803	490	18	—	—	PUNCT
taxlaw-2803	490	19	placed	place	VERB
taxlaw-2803	490	20	below	below	ADV
taxlaw-2803	490	21	—	—	PUNCT
taxlaw-2803	490	22	is	be	AUX
taxlaw-2803	490	23	,	,	PUNCT
taxlaw-2803	490	24	admittedly	admittedly	ADV
taxlaw-2803	490	25	,	,	PUNCT
taxlaw-2803	490	26	fuzzy	fuzzy	ADJ
taxlaw-2803	490	27	at	at	ADP
taxlaw-2803	490	28	the	the	DET
taxlaw-2803	490	29	margins	margin	NOUN
taxlaw-2803	490	30	.	.	PUNCT
taxlaw-2803	491	1	nonetheless	nonetheless	ADV
taxlaw-2803	491	2	,	,	PUNCT
taxlaw-2803	491	3	charitable	charitable	ADJ
taxlaw-2803	491	4	contributions	contribution	NOUN
taxlaw-2803	491	5	are	be	AUX
taxlaw-2803	491	6	perhaps	perhaps	ADV
taxlaw-2803	491	7	the	the	DET
taxlaw-2803	491	8	purest	pure	ADJ
taxlaw-2803	491	9	example	example	NOUN
taxlaw-2803	491	10	of	of	ADP
taxlaw-2803	491	11	personal	personal	ADJ
taxlaw-2803	491	12	deductions	deduction	NOUN
taxlaw-2803	491	13	,	,	PUNCT
taxlaw-2803	491	14	having	have	VERB
taxlaw-2803	491	15	almost	almost	ADV
taxlaw-2803	491	16	no	no	PRON
taxlaw-2803	491	17	business	business	NOUN
taxlaw-2803	491	18	or	or	CCONJ
taxlaw-2803	491	19	incomeproducing	incomeproducing	NOUN
taxlaw-2803	491	20	purpose	purpose	NOUN
taxlaw-2803	491	21	.	.	PUNCT
taxlaw-2803	492	1	81	81	NUM
taxlaw-2803	492	2	placing	place	VERB
taxlaw-2803	492	3	the	the	DET
taxlaw-2803	492	4	charitable	charitable	ADJ
taxlaw-2803	492	5	contribution	contribution	NOUN
taxlaw-2803	492	6	above	above	ADP
taxlaw-2803	492	7	the	the	DET
taxlaw-2803	492	8	line	line	NOUN
taxlaw-2803	492	9	while	while	SCONJ
taxlaw-2803	492	10	keeping	keeping	NOUN
taxlaw-2803	492	11	,	,	PUNCT
taxlaw-2803	492	12	e.g.	e.g.	ADV
taxlaw-2803	492	13	,	,	PUNCT
taxlaw-2803	492	14	the	the	DET
taxlaw-2803	492	15	miscellaneous	miscellaneous	ADJ
taxlaw-2803	492	16	itemized	itemize	VERB
taxlaw-2803	492	17	deductions	deduction	NOUN
taxlaw-2803	492	18	below	below	ADP
taxlaw-2803	492	19	the	the	DET
taxlaw-2803	492	20	line	line	NOUN
taxlaw-2803	492	21	is	be	AUX
taxlaw-2803	492	22	difficult	difficult	ADJ
taxlaw-2803	492	23	to	to	PART
taxlaw-2803	492	24	justify	justify	VERB
taxlaw-2803	492	25	.	.	PUNCT
taxlaw-2803	493	1	furthermore	furthermore	ADV
taxlaw-2803	493	2	,	,	PUNCT
taxlaw-2803	493	3	as	as	ADP
taxlaw-2803	493	4	in	in	ADP
taxlaw-2803	493	5	the	the	DET
taxlaw-2803	493	6	case	case	NOUN
taxlaw-2803	493	7	of	of	ADP
taxlaw-2803	493	8	alimony	alimony	NOUN
taxlaw-2803	493	9	,	,	PUNCT
taxlaw-2803	493	10	82	82	NUM
taxlaw-2803	493	11	since	since	SCONJ
taxlaw-2803	493	12	the	the	DET
taxlaw-2803	493	13	standard	standard	ADJ
taxlaw-2803	493	14	deduction	deduction	NOUN
taxlaw-2803	493	15	was	be	AUX
taxlaw-2803	493	16	already	already	ADV
taxlaw-2803	493	17	intended	intend	VERB
taxlaw-2803	493	18	to	to	PART
taxlaw-2803	493	19	include	include	VERB
taxlaw-2803	493	20	an	an	DET
taxlaw-2803	493	21	estimate	estimate	NOUN
taxlaw-2803	493	22	of	of	ADP
taxlaw-2803	493	23	charitable	charitable	ADJ
taxlaw-2803	493	24	contributions	contribution	NOUN
taxlaw-2803	493	25	—	—	PUNCT
taxlaw-2803	493	26	as	as	SCONJ
taxlaw-2803	493	27	it	it	PRON
taxlaw-2803	493	28	had	have	VERB
taxlaw-2803	493	29	since	since	SCONJ
taxlaw-2803	493	30	1944	1944	NUM
taxlaw-2803	493	31	—	—	PUNCT
taxlaw-2803	493	32	deduction	deduction	NOUN
taxlaw-2803	493	33	in	in	ADP
taxlaw-2803	493	34	a	a	DET
taxlaw-2803	493	35	zero	zero	NUM
taxlaw-2803	493	36	rate	rate	NOUN
taxlaw-2803	493	37	bracket	bracket	NOUN
taxlaw-2803	493	38	in	in	ADP
taxlaw-2803	493	39	the	the	DET
taxlaw-2803	493	40	tax	tax	NOUN
taxlaw-2803	493	41	tables	table	NOUN
taxlaw-2803	493	42	and	and	CCONJ
taxlaw-2803	493	43	rate	rate	NOUN
taxlaw-2803	493	44	schedules	schedule	NOUN
taxlaw-2803	493	45	,	,	PUNCT
taxlaw-2803	493	46	the	the	DET
taxlaw-2803	493	47	house	house	NOUN
taxlaw-2803	493	48	bill	bill	PROPN
taxlaw-2803	493	49	eliminates	eliminate	VERB
taxlaw-2803	493	50	the	the	DET
taxlaw-2803	493	51	need	need	NOUN
taxlaw-2803	493	52	for	for	ADP
taxlaw-2803	493	53	the	the	DET
taxlaw-2803	493	54	separate	separate	ADJ
taxlaw-2803	493	55	concept	concept	NOUN
taxlaw-2803	493	56	of	of	ADP
taxlaw-2803	493	57	the	the	DET
taxlaw-2803	493	58	standard	standard	ADJ
taxlaw-2803	493	59	deduction	deduction	NOUN
taxlaw-2803	493	60	in	in	ADP
taxlaw-2803	493	61	the	the	DET
taxlaw-2803	493	62	code	code	NOUN
taxlaw-2803	493	63	and	and	CCONJ
taxlaw-2803	493	64	the	the	DET
taxlaw-2803	493	65	subtraction	subtraction	NOUN
taxlaw-2803	493	66	of	of	ADP
taxlaw-2803	493	67	the	the	DET
taxlaw-2803	493	68	standard	standard	ADJ
taxlaw-2803	493	69	deduction	deduction	NOUN
taxlaw-2803	493	70	in	in	ADP
taxlaw-2803	493	71	computing	compute	VERB
taxlaw-2803	493	72	tax	tax	NOUN
taxlaw-2803	493	73	liability.‖	liability.‖	PROPN
taxlaw-2803	493	74	s.	s.	PROPN
taxlaw-2803	493	75	rep	rep	PROPN
taxlaw-2803	493	76	.	.	PROPN
taxlaw-2803	494	1	no	no	DET
taxlaw-2803	494	2	95	95	NUM
taxlaw-2803	494	3	-	-	SYM
taxlaw-2803	494	4	66	66	NUM
taxlaw-2803	494	5	,	,	PUNCT
taxlaw-2803	494	6	at	at	ADP
taxlaw-2803	494	7	50	50	NUM
taxlaw-2803	494	8	-	-	SYM
taxlaw-2803	494	9	51	51	NUM
taxlaw-2803	494	10	(	(	PUNCT
taxlaw-2803	494	11	1977	1977	NUM
taxlaw-2803	494	12	)	)	PUNCT
taxlaw-2803	494	13	.	.	PUNCT
taxlaw-2803	495	1	75	75	NUM
taxlaw-2803	496	1	i	i	PRON
taxlaw-2803	496	2	d.	d.	NOUN
taxlaw-2803	496	3	at	at	ADP
taxlaw-2803	496	4	51	51	NUM
taxlaw-2803	496	5	.	.	PUNCT
taxlaw-2803	497	1	76	76	NUM
taxlaw-2803	497	2	see	see	VERB
taxlaw-2803	497	3	i	i	PRON
taxlaw-2803	497	4	d.	d.	PROPN
taxlaw-2803	497	5	at	at	ADP
taxlaw-2803	497	6	4	4	NUM
taxlaw-2803	497	7	-	-	SYM
taxlaw-2803	497	8	5	5	NUM
taxlaw-2803	497	9	,	,	PUNCT
taxlaw-2803	497	10	15	15	NUM
taxlaw-2803	497	11	;	;	PUNCT
taxlaw-2803	497	12	h.r	h.r	PROPN
taxlaw-2803	497	13	.	.	PROPN
taxlaw-2803	497	14	rep	rep	PROPN
taxlaw-2803	497	15	.	.	PROPN
taxlaw-2803	498	1	no	no	INTJ
taxlaw-2803	498	2	.	.	NOUN
taxlaw-2803	499	1	95	95	NUM
taxlaw-2803	499	2	-	-	SYM
taxlaw-2803	499	3	27	27	NUM
taxlaw-2803	499	4	,	,	PUNCT
taxlaw-2803	499	5	at	at	ADP
taxlaw-2803	499	6	38	38	NUM
taxlaw-2803	499	7	-	-	SYM
taxlaw-2803	499	8	39	39	NUM
taxlaw-2803	499	9	(	(	PUNCT
taxlaw-2803	499	10	1977	1977	NUM
taxlaw-2803	499	11	)	)	PUNCT
taxlaw-2803	499	12	.	.	PUNCT
taxlaw-2803	500	1	77	77	NUM
taxlaw-2803	500	2	revenue	revenue	NOUN
taxlaw-2803	500	3	act	act	NOUN
taxlaw-2803	500	4	of	of	ADP
taxlaw-2803	500	5	1978	1978	NUM
taxlaw-2803	500	6	,	,	PUNCT
taxlaw-2803	500	7	pub	pub	NOUN
taxlaw-2803	500	8	.	.	PUNCT
taxlaw-2803	501	1	l.	l.	PROPN
taxlaw-2803	501	2	no	no	INTJ
taxlaw-2803	501	3	.	.	PROPN
taxlaw-2803	502	1	95	95	NUM
taxlaw-2803	502	2	-	-	SYM
taxlaw-2803	502	3	600	600	NUM
taxlaw-2803	502	4	,	,	PUNCT
taxlaw-2803	502	5	§	§	PROPN
taxlaw-2803	502	6	101(b	101(b	NUM
taxlaw-2803	502	7	)	)	PUNCT
taxlaw-2803	502	8	,	,	PUNCT
taxlaw-2803	502	9	92	92	NUM
taxlaw-2803	502	10	stat	stat	NOUN
taxlaw-2803	502	11	.	.	PUNCT
taxlaw-2803	503	1	2763	2763	NUM
taxlaw-2803	503	2	,	,	PUNCT
taxlaw-2803	503	3	2769	2769	NUM
taxlaw-2803	503	4	-	-	SYM
taxlaw-2803	503	5	70	70	NUM
taxlaw-2803	503	6	(	(	PUNCT
taxlaw-2803	503	7	1978	1978	NUM
taxlaw-2803	503	8	)	)	PUNCT
taxlaw-2803	503	9	.	.	PUNCT
taxlaw-2803	504	1	78	78	NUM
taxlaw-2803	504	2	see	see	VERB
taxlaw-2803	504	3	h.r	h.r	PROPN
taxlaw-2803	504	4	.	.	PROPN
taxlaw-2803	504	5	rep	rep	PROPN
taxlaw-2803	504	6	.	.	PROPN
taxlaw-2803	505	1	no	no	INTJ
taxlaw-2803	505	2	.	.	NOUN
taxlaw-2803	506	1	95	95	NUM
taxlaw-2803	506	2	-	-	SYM
taxlaw-2803	506	3	1445	1445	NUM
taxlaw-2803	506	4	,	,	PUNCT
taxlaw-2803	506	5	at	at	ADP
taxlaw-2803	506	6	30	30	NUM
taxlaw-2803	506	7	(	(	PUNCT
taxlaw-2803	506	8	1978	1978	NUM
taxlaw-2803	506	9	)	)	PUNCT
taxlaw-2803	506	10	.	.	PUNCT
taxlaw-2803	507	1	79	79	NUM
taxlaw-2803	507	2	economic	economic	ADJ
taxlaw-2803	507	3	recovery	recovery	NOUN
taxlaw-2803	507	4	tax	tax	NOUN
taxlaw-2803	507	5	act	act	NOUN
taxlaw-2803	507	6	of	of	ADP
taxlaw-2803	507	7	1981	1981	NUM
taxlaw-2803	507	8	,	,	PUNCT
taxlaw-2803	507	9	pub	pub	NOUN
taxlaw-2803	507	10	.	.	PUNCT
taxlaw-2803	508	1	l.	l.	PROPN
taxlaw-2803	508	2	no	no	INTJ
taxlaw-2803	508	3	.	.	PROPN
taxlaw-2803	509	1	97	97	NUM
taxlaw-2803	509	2	-	-	SYM
taxlaw-2803	509	3	34	34	NUM
taxlaw-2803	509	4	,	,	PUNCT
taxlaw-2803	509	5	§	§	PROPN
taxlaw-2803	509	6	104(a	104(a	PROPN
taxlaw-2803	509	7	)	)	PUNCT
taxlaw-2803	509	8	,	,	PUNCT
taxlaw-2803	509	9	95	95	NUM
taxlaw-2803	509	10	stat	stat	NOUN
taxlaw-2803	509	11	.	.	PUNCT
taxlaw-2803	510	1	172	172	NUM
taxlaw-2803	510	2	,	,	PUNCT
taxlaw-2803	510	3	188	188	NUM
taxlaw-2803	510	4	-	-	SYM
taxlaw-2803	510	5	89	89	NUM
taxlaw-2803	510	6	.	.	NOUN
taxlaw-2803	510	7	80	80	NUM
taxlaw-2803	510	8	in	in	ADP
taxlaw-2803	510	9	1982	1982	NUM
taxlaw-2803	510	10	and	and	CCONJ
taxlaw-2803	510	11	1983	1983	NUM
taxlaw-2803	510	12	the	the	DET
taxlaw-2803	510	13	non	non	ADJ
taxlaw-2803	510	14	-	-	ADJ
taxlaw-2803	510	15	itemizer	itemizer	ADJ
taxlaw-2803	510	16	deduction	deduction	NOUN
taxlaw-2803	510	17	in	in	ADP
taxlaw-2803	510	18	calculating	calculate	VERB
taxlaw-2803	510	19	agi	agi	NOUN
taxlaw-2803	510	20	was	be	AUX
taxlaw-2803	510	21	limited	limit	VERB
taxlaw-2803	510	22	to	to	ADP
taxlaw-2803	510	23	25	25	NUM
taxlaw-2803	510	24	%	%	NOUN
taxlaw-2803	510	25	of	of	ADP
taxlaw-2803	510	26	the	the	DET
taxlaw-2803	510	27	amount	amount	NOUN
taxlaw-2803	510	28	donated	donate	VERB
taxlaw-2803	510	29	,	,	PUNCT
taxlaw-2803	510	30	and	and	CCONJ
taxlaw-2803	510	31	the	the	DET
taxlaw-2803	510	32	deduction	deduction	NOUN
taxlaw-2803	510	33	was	be	AUX
taxlaw-2803	510	34	capped	cap	VERB
taxlaw-2803	510	35	at	at	ADP
taxlaw-2803	510	36	$	$	SYM
taxlaw-2803	510	37	100	100	NUM
taxlaw-2803	510	38	.	.	PUNCT
taxlaw-2803	511	1	in	in	ADP
taxlaw-2803	511	2	1984	1984	NUM
taxlaw-2803	511	3	,	,	PUNCT
taxlaw-2803	511	4	it	it	PRON
taxlaw-2803	511	5	was	be	AUX
taxlaw-2803	511	6	25	25	NUM
taxlaw-2803	511	7	%	%	NOUN
taxlaw-2803	511	8	and	and	CCONJ
taxlaw-2803	511	9	$	$	SYM
taxlaw-2803	511	10	300	300	NUM
taxlaw-2803	511	11	.	.	PUNCT
taxlaw-2803	512	1	there	there	PRON
taxlaw-2803	512	2	was	be	VERB
taxlaw-2803	512	3	no	no	DET
taxlaw-2803	512	4	cap	cap	NOUN
taxlaw-2803	512	5	in	in	ADP
taxlaw-2803	512	6	1985	1985	NUM
taxlaw-2803	512	7	and	and	CCONJ
taxlaw-2803	512	8	1986	1986	NUM
taxlaw-2803	512	9	,	,	PUNCT
taxlaw-2803	512	10	though	though	SCONJ
taxlaw-2803	512	11	only	only	ADV
taxlaw-2803	512	12	50	50	NUM
taxlaw-2803	512	13	%	%	NOUN
taxlaw-2803	512	14	of	of	ADP
taxlaw-2803	512	15	donations	donation	NOUN
taxlaw-2803	512	16	were	be	AUX
taxlaw-2803	512	17	allowed	allow	VERB
taxlaw-2803	512	18	in	in	ADP
taxlaw-2803	512	19	1985	1985	NUM
taxlaw-2803	512	20	.	.	PUNCT
taxlaw-2803	513	1	the	the	DET
taxlaw-2803	513	2	full	full	ADJ
taxlaw-2803	513	3	amount	amount	NOUN
taxlaw-2803	513	4	would	would	AUX
taxlaw-2803	513	5	be	be	AUX
taxlaw-2803	513	6	deductible	deductible	ADJ
taxlaw-2803	513	7	in	in	ADP
taxlaw-2803	513	8	1986	1986	NUM
taxlaw-2803	513	9	,	,	PUNCT
taxlaw-2803	513	10	but	but	CCONJ
taxlaw-2803	513	11	there	there	PRON
taxlaw-2803	513	12	would	would	AUX
taxlaw-2803	513	13	be	be	AUX
taxlaw-2803	513	14	no	no	DET
taxlaw-2803	513	15	deduction	deduction	NOUN
taxlaw-2803	513	16	in	in	ADP
taxlaw-2803	513	17	years	year	NOUN
taxlaw-2803	513	18	following	follow	VERB
taxlaw-2803	513	19	.	.	PUNCT
taxlaw-2803	514	1	economic	economic	ADJ
taxlaw-2803	514	2	recovery	recovery	NOUN
taxlaw-2803	514	3	tax	tax	NOUN
taxlaw-2803	514	4	act	act	NOUN
taxlaw-2803	514	5	of	of	ADP
taxlaw-2803	514	6	1981	1981	NUM
taxlaw-2803	514	7	§	§	PROPN
taxlaw-2803	514	8	121(a	121(a	PROPN
taxlaw-2803	514	9	)	)	PUNCT
taxlaw-2803	514	10	,	,	PUNCT
taxlaw-2803	514	11	95	95	NUM
taxlaw-2803	514	12	stat	stat	NOUN
taxlaw-2803	514	13	.	.	PUNCT
taxlaw-2803	515	1	at	at	ADP
taxlaw-2803	515	2	196	196	NUM
taxlaw-2803	515	3	.	.	PUNCT
taxlaw-2803	516	1	81	81	NUM
taxlaw-2803	516	2	this	this	PRON
taxlaw-2803	516	3	is	be	AUX
taxlaw-2803	516	4	not	not	PART
taxlaw-2803	516	5	to	to	PART
taxlaw-2803	516	6	argue	argue	VERB
taxlaw-2803	516	7	that	that	SCONJ
taxlaw-2803	516	8	they	they	PRON
taxlaw-2803	516	9	are	be	AUX
taxlaw-2803	516	10	not	not	PART
taxlaw-2803	516	11	properly	properly	ADV
taxlaw-2803	516	12	deductible	deductible	ADJ
taxlaw-2803	516	13	in	in	ADP
taxlaw-2803	516	14	calculating	calculate	VERB
taxlaw-2803	516	15	personal	personal	ADJ
taxlaw-2803	516	16	income	income	NOUN
taxlaw-2803	516	17	,	,	PUNCT
taxlaw-2803	516	18	however	however	ADV
taxlaw-2803	516	19	.	.	PUNCT
taxlaw-2803	517	1	that	that	DET
taxlaw-2803	517	2	discussion	discussion	NOUN
taxlaw-2803	517	3	is	be	AUX
taxlaw-2803	517	4	beyond	beyond	ADP
taxlaw-2803	517	5	the	the	DET
taxlaw-2803	517	6	scope	scope	NOUN
taxlaw-2803	517	7	of	of	ADP
taxlaw-2803	517	8	this	this	DET
taxlaw-2803	517	9	article	article	NOUN
taxlaw-2803	517	10	,	,	PUNCT
taxlaw-2803	517	11	but	but	CCONJ
taxlaw-2803	517	12	has	have	AUX
taxlaw-2803	517	13	been	be	AUX
taxlaw-2803	517	14	discussed	discuss	VERB
taxlaw-2803	517	15	in	in	ADP
taxlaw-2803	517	16	great	great	ADJ
taxlaw-2803	517	17	detail	detail	NOUN
taxlaw-2803	517	18	elsewhere	elsewhere	ADV
taxlaw-2803	517	19	.	.	PUNCT
taxlaw-2803	518	1	see	see	VERB
taxlaw-2803	518	2	supra	supra	PROPN
taxlaw-2803	518	3	note	note	PROPN
taxlaw-2803	518	4	99	99	NUM
taxlaw-2803	518	5	.	.	PUNCT
taxlaw-2803	518	6	82	82	NUM
taxlaw-2803	519	1	see	see	VERB
taxlaw-2803	519	2	text	text	NOUN
taxlaw-2803	519	3	at	at	ADP
taxlaw-2803	519	4	supra	supra	PROPN
taxlaw-2803	519	5	notes	note	NOUN
taxlaw-2803	519	6	63	63	NUM
taxlaw-2803	519	7	-	-	SYM
taxlaw-2803	519	8	65	65	NUM
taxlaw-2803	519	9	.	.	NOUN
taxlaw-2803	520	1	218	218	NUM
taxlaw-2803	520	2	columbia	columbia	PROPN
taxlaw-2803	520	3	journal	journal	PROPN
taxlaw-2803	520	4	of	of	ADP
taxlaw-2803	520	5	tax	tax	NOUN
taxlaw-2803	520	6	law	law	NOUN
taxlaw-2803	520	7	[	[	X
taxlaw-2803	520	8	vol.2:203	vol.2:203	ADP
taxlaw-2803	520	9	moving	move	VERB
taxlaw-2803	520	10	the	the	DET
taxlaw-2803	520	11	deduction	deduction	NOUN
taxlaw-2803	520	12	above	above	ADP
taxlaw-2803	520	13	the	the	DET
taxlaw-2803	520	14	line	line	NOUN
taxlaw-2803	520	15	essentially	essentially	ADV
taxlaw-2803	520	16	allowed	allow	VERB
taxlaw-2803	520	17	non	non	NOUN
taxlaw-2803	520	18	-	-	NOUN
taxlaw-2803	520	19	itemizers	itemizer	NOUN
taxlaw-2803	520	20	to	to	PART
taxlaw-2803	520	21	get	get	VERB
taxlaw-2803	520	22	double	double	DET
taxlaw-2803	520	23	the	the	DET
taxlaw-2803	520	24	tax	tax	NOUN
taxlaw-2803	520	25	benefit	benefit	NOUN
taxlaw-2803	520	26	.	.	PUNCT
taxlaw-2803	521	1	e.	e.	PROPN
taxlaw-2803	522	1	the	the	DET
taxlaw-2803	522	2	current	current	ADJ
taxlaw-2803	522	3	era	era	NOUN
taxlaw-2803	522	4	:	:	PUNCT
taxlaw-2803	522	5	1986	1986	NUM
taxlaw-2803	522	6	to	to	ADP
taxlaw-2803	522	7	today	today	NOUN
taxlaw-2803	522	8	congress	congress	PROPN
taxlaw-2803	522	9	’s	’s	PART
taxlaw-2803	522	10	intent	intent	NOUN
taxlaw-2803	522	11	in	in	ADP
taxlaw-2803	522	12	creating	create	VERB
taxlaw-2803	522	13	the	the	DET
taxlaw-2803	522	14	zero	zero	NUM
taxlaw-2803	522	15	bracket	bracket	NOUN
taxlaw-2803	522	16	amount	amount	NOUN
taxlaw-2803	522	17	in	in	ADP
taxlaw-2803	522	18	1977	1977	NUM
taxlaw-2803	522	19	and	and	CCONJ
taxlaw-2803	522	20	moving	move	VERB
taxlaw-2803	522	21	the	the	DET
taxlaw-2803	522	22	calculation	calculation	NOUN
taxlaw-2803	522	23	of	of	ADP
taxlaw-2803	522	24	taxable	taxable	ADJ
taxlaw-2803	522	25	income	income	NOUN
taxlaw-2803	522	26	to	to	ADP
taxlaw-2803	522	27	the	the	DET
taxlaw-2803	522	28	tax	tax	NOUN
taxlaw-2803	522	29	tables	table	NOUN
taxlaw-2803	522	30	and	and	CCONJ
taxlaw-2803	522	31	rate	rate	NOUN
taxlaw-2803	522	32	schedules	schedule	NOUN
taxlaw-2803	522	33	was	be	AUX
taxlaw-2803	522	34	ostensibly	ostensibly	ADV
taxlaw-2803	522	35	simplification	simplification	NOUN
taxlaw-2803	522	36	.	.	PUNCT
taxlaw-2803	523	1	however	however	ADV
taxlaw-2803	523	2	,	,	PUNCT
taxlaw-2803	523	3	commentators	commentator	NOUN
taxlaw-2803	523	4	realized	realize	VERB
taxlaw-2803	523	5	fairly	fairly	ADV
taxlaw-2803	523	6	early	early	ADV
taxlaw-2803	523	7	that	that	SCONJ
taxlaw-2803	523	8	the	the	DET
taxlaw-2803	523	9	change	change	NOUN
taxlaw-2803	523	10	likely	likely	ADV
taxlaw-2803	523	11	introduced	introduce	VERB
taxlaw-2803	523	12	too	too	ADV
taxlaw-2803	523	13	much	much	ADV
taxlaw-2803	523	14	additional	additional	ADJ
taxlaw-2803	523	15	complexity	complexity	NOUN
taxlaw-2803	523	16	in	in	ADP
taxlaw-2803	523	17	exchange	exchange	NOUN
taxlaw-2803	523	18	for	for	ADP
taxlaw-2803	523	19	relatively	relatively	ADV
taxlaw-2803	523	20	little	little	ADJ
taxlaw-2803	523	21	simplification	simplification	NOUN
taxlaw-2803	523	22	benefit	benefit	NOUN
taxlaw-2803	523	23	.	.	PUNCT
taxlaw-2803	524	1	83	83	NUM
taxlaw-2803	524	2	the	the	DET
taxlaw-2803	524	3	value	value	NOUN
taxlaw-2803	524	4	of	of	ADP
taxlaw-2803	524	5	the	the	DET
taxlaw-2803	524	6	change	change	NOUN
taxlaw-2803	524	7	to	to	ADP
taxlaw-2803	524	8	non	non	NOUN
taxlaw-2803	524	9	-	-	NOUN
taxlaw-2803	524	10	itemizers	itemizer	NOUN
taxlaw-2803	524	11	was	be	AUX
taxlaw-2803	524	12	relatively	relatively	ADV
taxlaw-2803	524	13	small	small	ADJ
taxlaw-2803	524	14	—	—	PUNCT
taxlaw-2803	524	15	just	just	ADV
taxlaw-2803	524	16	the	the	DET
taxlaw-2803	524	17	removal	removal	NOUN
taxlaw-2803	524	18	of	of	ADP
taxlaw-2803	524	19	one	one	NUM
taxlaw-2803	524	20	straightforward	straightforward	ADJ
taxlaw-2803	524	21	subtraction	subtraction	NOUN
taxlaw-2803	524	22	step	step	NOUN
taxlaw-2803	524	23	,	,	PUNCT
taxlaw-2803	524	24	since	since	SCONJ
taxlaw-2803	524	25	they	they	PRON
taxlaw-2803	524	26	no	no	ADV
taxlaw-2803	524	27	longer	long	ADV
taxlaw-2803	524	28	had	have	VERB
taxlaw-2803	524	29	to	to	PART
taxlaw-2803	524	30	separately	separately	ADV
taxlaw-2803	524	31	subtract	subtract	VERB
taxlaw-2803	524	32	the	the	DET
taxlaw-2803	524	33	standard	standard	ADJ
taxlaw-2803	524	34	deduction	deduction	NOUN
taxlaw-2803	524	35	.	.	PUNCT
taxlaw-2803	525	1	indeed	indeed	ADV
taxlaw-2803	525	2	,	,	PUNCT
taxlaw-2803	525	3	that	that	DET
taxlaw-2803	525	4	benefit	benefit	NOUN
taxlaw-2803	525	5	could	could	AUX
taxlaw-2803	525	6	have	have	AUX
taxlaw-2803	525	7	been	be	AUX
taxlaw-2803	525	8	achieved	achieve	VERB
taxlaw-2803	525	9	without	without	ADP
taxlaw-2803	525	10	altering	alter	VERB
taxlaw-2803	525	11	the	the	DET
taxlaw-2803	525	12	rate	rate	NOUN
taxlaw-2803	525	13	schedule	schedule	NOUN
taxlaw-2803	525	14	and	and	CCONJ
taxlaw-2803	525	15	the	the	DET
taxlaw-2803	525	16	definition	definition	NOUN
taxlaw-2803	525	17	of	of	ADP
taxlaw-2803	525	18	taxable	taxable	ADJ
taxlaw-2803	525	19	income	income	NOUN
taxlaw-2803	525	20	at	at	ADV
taxlaw-2803	525	21	all	all	ADV
taxlaw-2803	525	22	,	,	PUNCT
taxlaw-2803	525	23	since	since	SCONJ
taxlaw-2803	525	24	the	the	DET
taxlaw-2803	525	25	tables	table	NOUN
taxlaw-2803	525	26	themselves	themselves	PRON
taxlaw-2803	525	27	could	could	AUX
taxlaw-2803	525	28	have	have	AUX
taxlaw-2803	525	29	given	give	VERB
taxlaw-2803	525	30	tax	tax	NOUN
taxlaw-2803	525	31	net	net	NOUN
taxlaw-2803	525	32	of	of	ADP
taxlaw-2803	525	33	the	the	DET
taxlaw-2803	525	34	standard	standard	ADJ
taxlaw-2803	525	35	deduction	deduction	NOUN
taxlaw-2803	525	36	(	(	PUNCT
taxlaw-2803	525	37	as	as	SCONJ
taxlaw-2803	525	38	they	they	PRON
taxlaw-2803	525	39	did	do	VERB
taxlaw-2803	525	40	prior	prior	ADV
taxlaw-2803	525	41	to	to	ADP
taxlaw-2803	525	42	1977	1977	NUM
taxlaw-2803	525	43	)	)	PUNCT
taxlaw-2803	525	44	.	.	PUNCT
taxlaw-2803	526	1	the	the	DET
taxlaw-2803	526	2	change	change	NOUN
taxlaw-2803	526	3	to	to	ADP
taxlaw-2803	526	4	the	the	DET
taxlaw-2803	526	5	rate	rate	NOUN
taxlaw-2803	526	6	schedule	schedule	NOUN
taxlaw-2803	526	7	and	and	CCONJ
taxlaw-2803	526	8	the	the	DET
taxlaw-2803	526	9	definition	definition	NOUN
taxlaw-2803	526	10	of	of	ADP
taxlaw-2803	526	11	taxable	taxable	ADJ
taxlaw-2803	526	12	income	income	NOUN
taxlaw-2803	526	13	,	,	PUNCT
taxlaw-2803	526	14	therefore	therefore	ADV
taxlaw-2803	526	15	,	,	PUNCT
taxlaw-2803	526	16	was	be	AUX
taxlaw-2803	526	17	really	really	ADV
taxlaw-2803	526	18	only	only	ADV
taxlaw-2803	526	19	a	a	DET
taxlaw-2803	526	20	simplification	simplification	NOUN
taxlaw-2803	526	21	for	for	ADP
taxlaw-2803	526	22	the	the	DET
taxlaw-2803	526	23	estimated	estimate	VERB
taxlaw-2803	526	24	4	4	NUM
taxlaw-2803	526	25	%	%	NOUN
taxlaw-2803	526	26	of	of	ADP
taxlaw-2803	526	27	taxpayers	taxpayer	NOUN
taxlaw-2803	526	28	who	who	PRON
taxlaw-2803	526	29	were	be	AUX
taxlaw-2803	526	30	both	both	PRON
taxlaw-2803	526	31	non	non	NOUN
taxlaw-2803	526	32	-	-	NOUN
taxlaw-2803	526	33	itemizers	itemizer	NOUN
taxlaw-2803	526	34	(	(	PUNCT
taxlaw-2803	526	35	since	since	SCONJ
taxlaw-2803	526	36	those	those	PRON
taxlaw-2803	526	37	who	who	PRON
taxlaw-2803	526	38	were	be	AUX
taxlaw-2803	526	39	itemizers	itemizer	NOUN
taxlaw-2803	526	40	would	would	AUX
taxlaw-2803	526	41	perform	perform	VERB
taxlaw-2803	526	42	that	that	DET
taxlaw-2803	526	43	subtraction	subtraction	NOUN
taxlaw-2803	526	44	step	step	NOUN
taxlaw-2803	526	45	anyway	anyway	ADV
taxlaw-2803	526	46	)	)	PUNCT
taxlaw-2803	526	47	and	and	CCONJ
taxlaw-2803	526	48	whose	whose	DET
taxlaw-2803	526	49	incomes	income	NOUN
taxlaw-2803	526	50	would	would	AUX
taxlaw-2803	526	51	have	have	AUX
taxlaw-2803	526	52	exceeded	exceed	VERB
taxlaw-2803	526	53	the	the	DET
taxlaw-2803	526	54	income	income	NOUN
taxlaw-2803	526	55	ceilings	ceiling	NOUN
taxlaw-2803	526	56	on	on	ADP
taxlaw-2803	526	57	the	the	DET
taxlaw-2803	526	58	tax	tax	NOUN
taxlaw-2803	526	59	tables	table	NOUN
taxlaw-2803	526	60	,	,	PUNCT
taxlaw-2803	526	61	since	since	SCONJ
taxlaw-2803	526	62	they	they	PRON
taxlaw-2803	526	63	were	be	AUX
taxlaw-2803	526	64	the	the	DET
taxlaw-2803	526	65	only	only	ADJ
taxlaw-2803	526	66	taxpayers	taxpayer	NOUN
taxlaw-2803	526	67	who	who	PRON
taxlaw-2803	526	68	would	would	AUX
taxlaw-2803	526	69	have	have	AUX
taxlaw-2803	526	70	necessarily	necessarily	ADV
taxlaw-2803	526	71	had	have	VERB
taxlaw-2803	526	72	to	to	PART
taxlaw-2803	526	73	do	do	VERB
taxlaw-2803	526	74	the	the	DET
taxlaw-2803	526	75	additional	additional	ADJ
taxlaw-2803	526	76	subtraction	subtraction	NOUN
taxlaw-2803	526	77	step	step	NOUN
taxlaw-2803	526	78	.	.	PUNCT
taxlaw-2803	527	1	84	84	NUM
taxlaw-2803	527	2	in	in	ADP
taxlaw-2803	527	3	exchange	exchange	NOUN
taxlaw-2803	527	4	for	for	ADP
taxlaw-2803	527	5	that	that	DET
taxlaw-2803	527	6	minor	minor	ADJ
taxlaw-2803	527	7	benefit	benefit	NOUN
taxlaw-2803	527	8	,	,	PUNCT
taxlaw-2803	527	9	the	the	DET
taxlaw-2803	527	10	change	change	NOUN
taxlaw-2803	527	11	to	to	ADP
taxlaw-2803	527	12	the	the	DET
taxlaw-2803	527	13	rate	rate	NOUN
taxlaw-2803	527	14	schedules	schedule	NOUN
taxlaw-2803	527	15	and	and	CCONJ
taxlaw-2803	527	16	the	the	DET
taxlaw-2803	527	17	definition	definition	NOUN
taxlaw-2803	527	18	of	of	ADP
taxlaw-2803	527	19	taxable	taxable	ADJ
taxlaw-2803	527	20	income	income	NOUN
taxlaw-2803	527	21	required	require	VERB
taxlaw-2803	527	22	a	a	DET
taxlaw-2803	527	23	number	number	NOUN
taxlaw-2803	527	24	of	of	ADP
taxlaw-2803	527	25	technical	technical	ADJ
taxlaw-2803	527	26	and	and	CCONJ
taxlaw-2803	527	27	conforming	conform	VERB
taxlaw-2803	527	28	changes	change	NOUN
taxlaw-2803	527	29	to	to	ADP
taxlaw-2803	527	30	the	the	DET
taxlaw-2803	527	31	then	then	ADV
taxlaw-2803	527	32	-	-	PUNCT
taxlaw-2803	527	33	effective	effective	ADJ
taxlaw-2803	527	34	code	code	NOUN
taxlaw-2803	527	35	provisions	provision	NOUN
taxlaw-2803	527	36	dealing	deal	VERB
taxlaw-2803	527	37	with	with	ADP
taxlaw-2803	527	38	net	net	ADJ
taxlaw-2803	527	39	operating	operating	NOUN
taxlaw-2803	527	40	losses	loss	NOUN
taxlaw-2803	527	41	,	,	PUNCT
taxlaw-2803	527	42	lump	lump	NOUN
taxlaw-2803	527	43	-	-	PUNCT
taxlaw-2803	527	44	sum	sum	NOUN
taxlaw-2803	527	45	distributions	distribution	NOUN
taxlaw-2803	527	46	,	,	PUNCT
taxlaw-2803	527	47	short	short	ADJ
taxlaw-2803	527	48	tax	tax	NOUN
taxlaw-2803	527	49	-	-	PUNCT
taxlaw-2803	527	50	year	year	NOUN
taxlaw-2803	527	51	computations	computation	NOUN
taxlaw-2803	527	52	,	,	PUNCT
taxlaw-2803	527	53	percentage	percentage	NOUN
taxlaw-2803	527	54	depletion	depletion	NOUN
taxlaw-2803	527	55	limitations	limitation	NOUN
taxlaw-2803	527	56	,	,	PUNCT
taxlaw-2803	527	57	trust	trust	NOUN
taxlaw-2803	527	58	distributions	distribution	NOUN
taxlaw-2803	527	59	,	,	PUNCT
taxlaw-2803	527	60	income	income	NOUN
taxlaw-2803	527	61	sourcing	sourcing	NOUN
taxlaw-2803	527	62	,	,	PUNCT
taxlaw-2803	527	63	capital	capital	NOUN
taxlaw-2803	527	64	losses	loss	NOUN
taxlaw-2803	527	65	,	,	PUNCT
taxlaw-2803	527	66	income	income	NOUN
taxlaw-2803	527	67	averaging	averaging	NOUN
taxlaw-2803	527	68	,	,	PUNCT
taxlaw-2803	527	69	and	and	CCONJ
taxlaw-2803	527	70	others	other	NOUN
taxlaw-2803	527	71	.	.	PUNCT
taxlaw-2803	528	1	85	85	NUM
taxlaw-2803	528	2	commentators	commentator	NOUN
taxlaw-2803	528	3	quickly	quickly	ADV
taxlaw-2803	528	4	determined	determine	VERB
taxlaw-2803	528	5	that	that	SCONJ
taxlaw-2803	528	6	they	they	PRON
taxlaw-2803	528	7	preferred	prefer	VERB
taxlaw-2803	528	8	that	that	SCONJ
taxlaw-2803	528	9	the	the	DET
taxlaw-2803	528	10	standard	standard	ADJ
taxlaw-2803	528	11	deduction	deduction	NOUN
taxlaw-2803	528	12	be	be	AUX
taxlaw-2803	528	13	treated	treat	VERB
taxlaw-2803	528	14	as	as	ADP
taxlaw-2803	528	15	a	a	DET
taxlaw-2803	528	16	deduction	deduction	NOUN
taxlaw-2803	528	17	from	from	ADP
taxlaw-2803	528	18	income	income	NOUN
taxlaw-2803	528	19	,	,	PUNCT
taxlaw-2803	528	20	rather	rather	ADV
taxlaw-2803	528	21	than	than	ADP
taxlaw-2803	528	22	a	a	DET
taxlaw-2803	528	23	zero	zero	NUM
taxlaw-2803	528	24	bracket	bracket	NOUN
taxlaw-2803	528	25	.	.	PUNCT
taxlaw-2803	529	1	86	86	NUM
taxlaw-2803	529	2	in	in	ADP
taxlaw-2803	529	3	1986	1986	NUM
taxlaw-2803	529	4	,	,	PUNCT
taxlaw-2803	529	5	congress	congress	PROPN
taxlaw-2803	529	6	relented	relent	VERB
taxlaw-2803	529	7	and	and	CCONJ
taxlaw-2803	529	8	created	create	VERB
taxlaw-2803	529	9	the	the	DET
taxlaw-2803	529	10	basic	basic	ADJ
taxlaw-2803	529	11	structure	structure	NOUN
taxlaw-2803	529	12	for	for	ADP
taxlaw-2803	529	13	the	the	DET
taxlaw-2803	529	14	standard	standard	ADJ
taxlaw-2803	529	15	deduction	deduction	NOUN
taxlaw-2803	529	16	as	as	SCONJ
taxlaw-2803	529	17	it	it	PRON
taxlaw-2803	529	18	still	still	ADV
taxlaw-2803	529	19	exists	exist	VERB
taxlaw-2803	529	20	today	today	NOUN
taxlaw-2803	529	21	.	.	PUNCT
taxlaw-2803	530	1	87	87	NUM
taxlaw-2803	530	2	iii	iii	NOUN
taxlaw-2803	530	3	.	.	PUNCT
taxlaw-2803	531	1	a	a	DET
taxlaw-2803	531	2	critique	critique	NOUN
taxlaw-2803	531	3	of	of	ADP
taxlaw-2803	531	4	the	the	DET
taxlaw-2803	531	5	standard	standard	ADJ
taxlaw-2803	531	6	deduction	deduction	NOUN
taxlaw-2803	531	7	in	in	ADP
taxlaw-2803	531	8	this	this	DET
taxlaw-2803	531	9	section	section	NOUN
taxlaw-2803	531	10	,	,	PUNCT
taxlaw-2803	531	11	this	this	DET
taxlaw-2803	531	12	article	article	NOUN
taxlaw-2803	531	13	discusses	discuss	VERB
taxlaw-2803	531	14	the	the	DET
taxlaw-2803	531	15	principal	principal	ADJ
taxlaw-2803	531	16	problems	problem	NOUN
taxlaw-2803	531	17	with	with	ADP
taxlaw-2803	531	18	the	the	DET
taxlaw-2803	531	19	standard	standard	ADJ
taxlaw-2803	531	20	deduction	deduction	NOUN
taxlaw-2803	531	21	.	.	PUNCT
taxlaw-2803	532	1	first	first	ADV
taxlaw-2803	532	2	,	,	PUNCT
taxlaw-2803	532	3	it	it	PRON
taxlaw-2803	532	4	notes	note	VERB
taxlaw-2803	532	5	the	the	DET
taxlaw-2803	532	6	theoretical	theoretical	ADJ
taxlaw-2803	532	7	problems	problem	NOUN
taxlaw-2803	532	8	with	with	ADP
taxlaw-2803	532	9	having	have	VERB
taxlaw-2803	532	10	a	a	DET
taxlaw-2803	532	11	single	single	ADJ
taxlaw-2803	532	12	provision	provision	NOUN
taxlaw-2803	532	13	serve	serve	VERB
taxlaw-2803	532	14	both	both	DET
taxlaw-2803	532	15	a	a	DET
taxlaw-2803	532	16	simplification	simplification	NOUN
taxlaw-2803	532	17	purpose	purpose	NOUN
taxlaw-2803	532	18	and	and	CCONJ
taxlaw-2803	532	19	a	a	DET
taxlaw-2803	532	20	progressivity	progressivity	NOUN
taxlaw-2803	532	21	purpose	purpose	NOUN
taxlaw-2803	532	22	,	,	PUNCT
taxlaw-2803	532	23	and	and	CCONJ
taxlaw-2803	532	24	especially	especially	ADV
taxlaw-2803	532	25	that	that	SCONJ
taxlaw-2803	532	26	such	such	DET
taxlaw-2803	532	27	a	a	DET
taxlaw-2803	532	28	dual	dual	ADJ
taxlaw-2803	532	29	role	role	NOUN
taxlaw-2803	532	30	leads	lead	VERB
taxlaw-2803	532	31	to	to	ADP
taxlaw-2803	532	32	conflicting	conflict	VERB
taxlaw-2803	532	33	policy	policy	NOUN
taxlaw-2803	532	34	arguments	argument	NOUN
taxlaw-2803	532	35	for	for	ADP
taxlaw-2803	532	36	and	and	CCONJ
taxlaw-2803	532	37	against	against	ADP
taxlaw-2803	532	38	the	the	DET
taxlaw-2803	532	39	current	current	ADJ
taxlaw-2803	532	40	standard	standard	ADJ
taxlaw-2803	532	41	deduction	deduction	NOUN
taxlaw-2803	532	42	.	.	PUNCT
taxlaw-2803	533	1	second	second	ADJ
taxlaw-2803	533	2	,	,	PUNCT
taxlaw-2803	533	3	it	it	PRON
taxlaw-2803	533	4	notes	note	VERB
taxlaw-2803	533	5	that	that	SCONJ
taxlaw-2803	533	6	partly	partly	ADV
taxlaw-2803	533	7	as	as	ADP
taxlaw-2803	533	8	a	a	DET
taxlaw-2803	533	9	result	result	NOUN
taxlaw-2803	533	10	of	of	ADP
taxlaw-2803	533	11	these	these	DET
taxlaw-2803	533	12	conflicts	conflict	NOUN
taxlaw-2803	533	13	,	,	PUNCT
taxlaw-2803	533	14	the	the	DET
taxlaw-2803	533	15	standard	standard	ADJ
taxlaw-2803	533	16	deduction	deduction	NOUN
taxlaw-2803	533	17	exerts	exert	VERB
taxlaw-2803	533	18	a	a	DET
taxlaw-2803	533	19	significant	significant	ADJ
taxlaw-2803	533	20	destabilizing	destabilizing	ADJ
taxlaw-2803	533	21	force	force	NOUN
taxlaw-2803	533	22	on	on	ADP
taxlaw-2803	533	23	policy	policy	NOUN
taxlaw-2803	533	24	debates	debate	NOUN
taxlaw-2803	533	25	regarding	regard	VERB
taxlaw-2803	533	26	definitions	definition	NOUN
taxlaw-2803	533	27	of	of	ADP
taxlaw-2803	533	28	income	income	NOUN
taxlaw-2803	533	29	and	and	CCONJ
taxlaw-2803	533	30	the	the	DET
taxlaw-2803	533	31	proper	proper	ADJ
taxlaw-2803	533	32	role	role	NOUN
taxlaw-2803	533	33	of	of	ADP
taxlaw-2803	533	34	deductions	deduction	NOUN
taxlaw-2803	533	35	.	.	PUNCT
taxlaw-2803	534	1	83	83	NUM
taxlaw-2803	534	2	see	see	VERB
taxlaw-2803	534	3	,	,	PUNCT
taxlaw-2803	534	4	e.g.	e.g.	ADV
taxlaw-2803	534	5	,	,	PUNCT
taxlaw-2803	534	6	gene	gene	NOUN
taxlaw-2803	534	7	o.	o.	NOUN
taxlaw-2803	534	8	sjostrand	sjostrand	PROPN
taxlaw-2803	534	9	,	,	PUNCT
taxlaw-2803	534	10	why	why	SCONJ
taxlaw-2803	534	11	not	not	PART
taxlaw-2803	534	12	go	go	VERB
taxlaw-2803	534	13	back	back	ADV
taxlaw-2803	534	14	to	to	ADP
taxlaw-2803	534	15	the	the	DET
taxlaw-2803	534	16	standard	standard	ADJ
taxlaw-2803	534	17	deduction	deduction	NOUN
taxlaw-2803	534	18	,	,	PUNCT
taxlaw-2803	534	19	56	56	NUM
taxlaw-2803	534	20	taxes	taxis	NOUN
taxlaw-2803	534	21	265	265	NUM
taxlaw-2803	534	22	,	,	PUNCT
taxlaw-2803	534	23	265	265	NUM
taxlaw-2803	534	24	(	(	PUNCT
taxlaw-2803	534	25	1978	1978	NUM
taxlaw-2803	534	26	)	)	PUNCT
taxlaw-2803	534	27	;	;	PUNCT
taxlaw-2803	534	28	donald	donald	PROPN
taxlaw-2803	534	29	c.	c.	PROPN
taxlaw-2803	534	30	marshall	marshall	PROPN
taxlaw-2803	534	31	&	&	CCONJ
taxlaw-2803	534	32	james	james	PROPN
taxlaw-2803	534	33	e.	e.	PROPN
taxlaw-2803	534	34	parker	parker	PROPN
taxlaw-2803	534	35	,	,	PUNCT
taxlaw-2803	534	36	zero	zero	NUM
taxlaw-2803	534	37	bracket	bracket	NOUN
taxlaw-2803	534	38	approach	approach	NOUN
taxlaw-2803	534	39	adversely	adversely	ADV
taxlaw-2803	534	40	affects	affect	VERB
taxlaw-2803	534	41	income	income	NOUN
taxlaw-2803	534	42	averaging	averaging	NOUN
taxlaw-2803	534	43	,	,	PUNCT
taxlaw-2803	534	44	56	56	NUM
taxlaw-2803	534	45	taxes	taxis	NOUN
taxlaw-2803	534	46	179	179	NUM
taxlaw-2803	534	47	,	,	PUNCT
taxlaw-2803	534	48	188	188	NUM
taxlaw-2803	534	49	(	(	PUNCT
taxlaw-2803	534	50	1978	1978	NUM
taxlaw-2803	534	51	)	)	PUNCT
taxlaw-2803	534	52	.	.	PUNCT
taxlaw-2803	535	1	84	84	NUM
taxlaw-2803	535	2	see	see	VERB
taxlaw-2803	535	3	s.	s.	PROPN
taxlaw-2803	535	4	rep	rep	PROPN
taxlaw-2803	535	5	.	.	PROPN
taxlaw-2803	536	1	no	no	PROPN
taxlaw-2803	536	2	.	.	NOUN
taxlaw-2803	537	1	95	95	NUM
taxlaw-2803	537	2	-	-	SYM
taxlaw-2803	537	3	66	66	NUM
taxlaw-2803	537	4	,	,	PUNCT
taxlaw-2803	537	5	at	at	ADP
taxlaw-2803	537	6	48	48	NUM
taxlaw-2803	537	7	(	(	PUNCT
taxlaw-2803	537	8	1977	1977	NUM
taxlaw-2803	537	9	)	)	PUNCT
taxlaw-2803	537	10	(	(	PUNCT
taxlaw-2803	537	11	―to	―to	NOUN
taxlaw-2803	537	12	prevent	prevent	VERB
taxlaw-2803	537	13	itemizers	itemizer	NOUN
taxlaw-2803	537	14	whose	whose	DET
taxlaw-2803	537	15	tax	tax	NOUN
taxlaw-2803	537	16	table	table	NOUN
taxlaw-2803	537	17	income	income	NOUN
taxlaw-2803	537	18	is	be	AUX
taxlaw-2803	537	19	above	above	ADP
taxlaw-2803	537	20	the	the	DET
taxlaw-2803	537	21	table	table	NOUN
taxlaw-2803	537	22	ceiling	ceiling	NOUN
taxlaw-2803	537	23	levels	level	NOUN
taxlaw-2803	537	24	from	from	ADP
taxlaw-2803	537	25	being	be	AUX
taxlaw-2803	537	26	required	require	VERB
taxlaw-2803	537	27	to	to	PART
taxlaw-2803	537	28	subtract	subtract	VERB
taxlaw-2803	537	29	the	the	DET
taxlaw-2803	537	30	floor	floor	NOUN
taxlaw-2803	537	31	on	on	ADP
taxlaw-2803	537	32	itemized	itemize	VERB
taxlaw-2803	537	33	deductions	deduction	NOUN
taxlaw-2803	537	34	from	from	ADP
taxlaw-2803	537	35	their	their	PRON
taxlaw-2803	537	36	income	income	NOUN
taxlaw-2803	537	37	,	,	PUNCT
taxlaw-2803	537	38	the	the	DET
taxlaw-2803	537	39	bill	bill	NOUN
taxlaw-2803	537	40	builds	build	VERB
taxlaw-2803	537	41	the	the	DET
taxlaw-2803	537	42	floor	floor	NOUN
taxlaw-2803	537	43	into	into	ADP
taxlaw-2803	537	44	the	the	DET
taxlaw-2803	537	45	rate	rate	NOUN
taxlaw-2803	537	46	schedules	schedule	NOUN
taxlaw-2803	537	47	,	,	PUNCT
taxlaw-2803	537	48	as	as	ADV
taxlaw-2803	537	49	well	well	ADV
taxlaw-2803	537	50	as	as	ADP
taxlaw-2803	537	51	the	the	DET
taxlaw-2803	537	52	tax	tax	NOUN
taxlaw-2803	537	53	tables	table	NOUN
taxlaw-2803	537	54	,	,	PUNCT
taxlaw-2803	537	55	as	as	ADP
taxlaw-2803	537	56	a	a	DET
taxlaw-2803	537	57	zero	zero	NUM
taxlaw-2803	537	58	rate	rate	NOUN
taxlaw-2803	537	59	bracket	bracket	NOUN
taxlaw-2803	537	60	.	.	PUNCT
taxlaw-2803	538	1	taxpayers	taxpayer	NOUN
taxlaw-2803	538	2	not	not	PART
taxlaw-2803	538	3	using	use	VERB
taxlaw-2803	538	4	the	the	DET
taxlaw-2803	538	5	tax	tax	NOUN
taxlaw-2803	538	6	tables	table	NOUN
taxlaw-2803	538	7	will	will	AUX
taxlaw-2803	538	8	subtract	subtract	VERB
taxlaw-2803	538	9	their	their	PRON
taxlaw-2803	538	10	personal	personal	ADJ
taxlaw-2803	538	11	exemptions	exemption	NOUN
taxlaw-2803	538	12	from	from	ADP
taxlaw-2803	538	13	tax	tax	NOUN
taxlaw-2803	538	14	table	table	NOUN
taxlaw-2803	538	15	income	income	NOUN
taxlaw-2803	538	16	in	in	ADP
taxlaw-2803	538	17	order	order	NOUN
taxlaw-2803	538	18	to	to	PART
taxlaw-2803	538	19	determine	determine	VERB
taxlaw-2803	538	20	taxable	taxable	ADJ
taxlaw-2803	538	21	income	income	NOUN
taxlaw-2803	538	22	,	,	PUNCT
taxlaw-2803	538	23	against	against	ADP
taxlaw-2803	538	24	which	which	PRON
taxlaw-2803	538	25	the	the	DET
taxlaw-2803	538	26	rate	rate	NOUN
taxlaw-2803	538	27	schedules	schedule	NOUN
taxlaw-2803	538	28	are	be	AUX
taxlaw-2803	538	29	to	to	PART
taxlaw-2803	538	30	be	be	AUX
taxlaw-2803	538	31	applied	apply	VERB
taxlaw-2803	538	32	.	.	PUNCT
taxlaw-2803	539	1	as	as	ADP
taxlaw-2803	539	2	a	a	DET
taxlaw-2803	539	3	result	result	NOUN
taxlaw-2803	539	4	of	of	ADP
taxlaw-2803	539	5	this	this	DET
taxlaw-2803	539	6	change	change	NOUN
taxlaw-2803	539	7	,	,	PUNCT
taxlaw-2803	539	8	the	the	DET
taxlaw-2803	539	9	present	present	ADJ
taxlaw-2803	539	10	law	law	NOUN
taxlaw-2803	539	11	concept	concept	NOUN
taxlaw-2803	539	12	of	of	ADP
taxlaw-2803	539	13	taxable	taxable	ADJ
taxlaw-2803	539	14	income	income	NOUN
taxlaw-2803	539	15	is	be	AUX
taxlaw-2803	539	16	redefined	redefine	VERB
taxlaw-2803	539	17	to	to	PART
taxlaw-2803	539	18	reflect	reflect	VERB
taxlaw-2803	539	19	the	the	DET
taxlaw-2803	539	20	floor	floor	NOUN
taxlaw-2803	539	21	under	under	ADP
taxlaw-2803	539	22	itemized	itemize	VERB
taxlaw-2803	539	23	deductions.‖	deductions.‖	NOUN
taxlaw-2803	539	24	)	)	PUNCT
taxlaw-2803	539	25	;	;	PUNCT
taxlaw-2803	539	26	sjostrand	sjostrand	NOUN
taxlaw-2803	539	27	,	,	PUNCT
taxlaw-2803	539	28	supra	supra	PROPN
taxlaw-2803	539	29	note	note	PROPN
taxlaw-2803	539	30	83	83	NUM
taxlaw-2803	539	31	,	,	PUNCT
taxlaw-2803	539	32	at	at	ADP
taxlaw-2803	539	33	265	265	NUM
taxlaw-2803	539	34	;	;	PUNCT
taxlaw-2803	539	35	marshall	marshall	PROPN
taxlaw-2803	539	36	&	&	CCONJ
taxlaw-2803	539	37	parker	parker	PROPN
taxlaw-2803	539	38	,	,	PUNCT
taxlaw-2803	539	39	supra	supra	PROPN
taxlaw-2803	539	40	note	note	PROPN
taxlaw-2803	539	41	83	83	NUM
taxlaw-2803	539	42	,	,	PUNCT
taxlaw-2803	539	43	at	at	ADP
taxlaw-2803	539	44	188	188	NUM
taxlaw-2803	539	45	.	.	PUNCT
taxlaw-2803	539	46	85	85	NUM
taxlaw-2803	539	47	s.	s.	PROPN
taxlaw-2803	539	48	rep	rep	PROPN
taxlaw-2803	539	49	.	.	PROPN
taxlaw-2803	539	50	no	no	PROPN
taxlaw-2803	539	51	.	.	NOUN
taxlaw-2803	539	52	95	95	NUM
taxlaw-2803	539	53	-	-	SYM
taxlaw-2803	539	54	66	66	NUM
taxlaw-2803	539	55	,	,	PUNCT
taxlaw-2803	539	56	at	at	ADP
taxlaw-2803	539	57	55	55	NUM
taxlaw-2803	539	58	-	-	SYM
taxlaw-2803	539	59	59	59	NUM
taxlaw-2803	539	60	;	;	PUNCT
taxlaw-2803	539	61	see	see	VERB
taxlaw-2803	539	62	sjostrand	sjostrand	NOUN
taxlaw-2803	539	63	,	,	PUNCT
taxlaw-2803	539	64	supra	supra	PROPN
taxlaw-2803	539	65	note	note	PROPN
taxlaw-2803	539	66	84	84	NUM
taxlaw-2803	539	67	,	,	PUNCT
taxlaw-2803	539	68	at	at	ADP
taxlaw-2803	539	69	265	265	NUM
taxlaw-2803	539	70	-	-	SYM
taxlaw-2803	539	71	66	66	NUM
taxlaw-2803	539	72	.	.	PUNCT
taxlaw-2803	540	1	86	86	NUM
taxlaw-2803	540	2	see	see	VERB
taxlaw-2803	540	3	,	,	PUNCT
taxlaw-2803	540	4	e.g.	e.g.	ADV
taxlaw-2803	540	5	,	,	PUNCT
taxlaw-2803	540	6	aba	aba	PROPN
taxlaw-2803	540	7	tax	tax	NOUN
taxlaw-2803	540	8	section	section	NOUN
taxlaw-2803	540	9	recommendation	recommendation	NOUN
taxlaw-2803	540	10	no	no	NOUN
taxlaw-2803	540	11	.	.	PUNCT
taxlaw-2803	541	1	1979	1979	NUM
taxlaw-2803	541	2	-	-	SYM
taxlaw-2803	541	3	9	9	NUM
taxlaw-2803	541	4	,	,	PUNCT
taxlaw-2803	541	5	32	32	NUM
taxlaw-2803	541	6	tax	tax	NOUN
taxlaw-2803	541	7	law	law	NOUN
taxlaw-2803	541	8	.	.	PUNCT
taxlaw-2803	542	1	1482	1482	NUM
taxlaw-2803	542	2	,	,	PUNCT
taxlaw-2803	542	3	1482	1482	NUM
taxlaw-2803	542	4	-	-	SYM
taxlaw-2803	542	5	83	83	NUM
taxlaw-2803	542	6	(	(	PUNCT
taxlaw-2803	542	7	1979	1979	NUM
taxlaw-2803	542	8	)	)	PUNCT
taxlaw-2803	542	9	;	;	PUNCT
taxlaw-2803	542	10	see	see	VERB
taxlaw-2803	542	11	also	also	ADV
taxlaw-2803	542	12	bittker	bittker	VERB
taxlaw-2803	542	13	&	&	CCONJ
taxlaw-2803	542	14	lokken	lokken	PROPN
taxlaw-2803	542	15	,	,	PUNCT
taxlaw-2803	542	16	supra	supra	PROPN
taxlaw-2803	542	17	note	note	PROPN
taxlaw-2803	542	18	21	21	NUM
taxlaw-2803	542	19	,	,	PUNCT
taxlaw-2803	542	20	¶	¶	PROPN
taxlaw-2803	542	21	30.5.1	30.5.1	NUM
taxlaw-2803	542	22	.	.	PUNCT
taxlaw-2803	543	1	87	87	NUM
taxlaw-2803	543	2	tax	tax	NOUN
taxlaw-2803	543	3	reform	reform	NOUN
taxlaw-2803	543	4	act	act	NOUN
taxlaw-2803	543	5	of	of	ADP
taxlaw-2803	543	6	1986	1986	NUM
taxlaw-2803	543	7	,	,	PUNCT
taxlaw-2803	543	8	pub	pub	NOUN
taxlaw-2803	543	9	.	.	PUNCT
taxlaw-2803	544	1	l.	l.	PROPN
taxlaw-2803	544	2	no	no	INTJ
taxlaw-2803	544	3	.	.	PROPN
taxlaw-2803	545	1	99	99	NUM
taxlaw-2803	545	2	-	-	SYM
taxlaw-2803	545	3	514	514	NUM
taxlaw-2803	545	4	,	,	PUNCT
taxlaw-2803	545	5	§	§	PROPN
taxlaw-2803	545	6	102(a	102(a	PROPN
taxlaw-2803	545	7	)	)	PUNCT
taxlaw-2803	545	8	,	,	PUNCT
taxlaw-2803	545	9	100	100	NUM
taxlaw-2803	545	10	stat	stat	NOUN
taxlaw-2803	545	11	.	.	PUNCT
taxlaw-2803	546	1	2085	2085	NUM
taxlaw-2803	546	2	,	,	PUNCT
taxlaw-2803	546	3	2099	2099	NUM
taxlaw-2803	546	4	.	.	PUNCT
taxlaw-2803	547	1	2011	2011	NUM
taxlaw-2803	547	2	]	]	PUNCT
taxlaw-2803	548	1	doing	do	VERB
taxlaw-2803	548	2	too	too	ADV
taxlaw-2803	548	3	much	much	ADJ
taxlaw-2803	548	4	219	219	NUM
taxlaw-2803	548	5	a.	a.	NOUN
taxlaw-2803	548	6	the	the	DET
taxlaw-2803	548	7	equivalence	equivalence	NOUN
taxlaw-2803	548	8	of	of	ADP
taxlaw-2803	548	9	a	a	DET
taxlaw-2803	548	10	standard	standard	ADJ
taxlaw-2803	548	11	deduction	deduction	NOUN
taxlaw-2803	548	12	and	and	CCONJ
taxlaw-2803	548	13	an	an	DET
taxlaw-2803	548	14	exemption	exemption	NOUN
taxlaw-2803	548	15	(	(	PUNCT
taxlaw-2803	548	16	or	or	CCONJ
taxlaw-2803	548	17	zba	zba	NOUN
taxlaw-2803	548	18	)	)	PUNCT
taxlaw-2803	548	19	plus	plus	CCONJ
taxlaw-2803	548	20	a	a	DET
taxlaw-2803	548	21	floor	floor	NOUN
taxlaw-2803	548	22	the	the	DET
taxlaw-2803	548	23	discussion	discussion	NOUN
taxlaw-2803	548	24	that	that	PRON
taxlaw-2803	548	25	follows	follow	VERB
taxlaw-2803	548	26	relies	rely	VERB
taxlaw-2803	548	27	on	on	ADP
taxlaw-2803	548	28	the	the	DET
taxlaw-2803	548	29	equivalence	equivalence	NOUN
taxlaw-2803	548	30	between	between	ADP
taxlaw-2803	548	31	(	(	PUNCT
taxlaw-2803	548	32	1	1	X
taxlaw-2803	548	33	)	)	PUNCT
taxlaw-2803	548	34	a	a	DET
taxlaw-2803	548	35	standard	standard	ADJ
taxlaw-2803	548	36	deduction	deduction	NOUN
taxlaw-2803	548	37	and	and	CCONJ
taxlaw-2803	548	38	(	(	PUNCT
taxlaw-2803	548	39	2	2	X
taxlaw-2803	548	40	)	)	PUNCT
taxlaw-2803	548	41	an	an	DET
taxlaw-2803	548	42	exemption	exemption	NOUN
taxlaw-2803	548	43	(	(	PUNCT
taxlaw-2803	548	44	or	or	CCONJ
taxlaw-2803	548	45	zba	zba	NOUN
taxlaw-2803	548	46	)	)	PUNCT
taxlaw-2803	548	47	88	88	NUM
taxlaw-2803	548	48	plus	plus	CCONJ
taxlaw-2803	548	49	a	a	DET
taxlaw-2803	548	50	floor	floor	NOUN
taxlaw-2803	548	51	under	under	ADP
taxlaw-2803	548	52	itemized	itemize	VERB
taxlaw-2803	548	53	deductions	deduction	NOUN
taxlaw-2803	548	54	,	,	PUNCT
taxlaw-2803	548	55	each	each	PRON
taxlaw-2803	548	56	of	of	ADP
taxlaw-2803	548	57	the	the	DET
taxlaw-2803	548	58	same	same	ADJ
taxlaw-2803	548	59	amount	amount	NOUN
taxlaw-2803	548	60	as	as	ADP
taxlaw-2803	548	61	the	the	DET
taxlaw-2803	548	62	standard	standard	ADJ
taxlaw-2803	548	63	deduction	deduction	NOUN
taxlaw-2803	548	64	.	.	PUNCT
taxlaw-2803	549	1	to	to	PART
taxlaw-2803	549	2	see	see	VERB
taxlaw-2803	549	3	this	this	DET
taxlaw-2803	549	4	equivalence	equivalence	NOUN
taxlaw-2803	549	5	,	,	PUNCT
taxlaw-2803	549	6	consider	consider	VERB
taxlaw-2803	549	7	the	the	DET
taxlaw-2803	549	8	following	follow	VERB
taxlaw-2803	549	9	example	example	NOUN
taxlaw-2803	549	10	.	.	PUNCT
taxlaw-2803	550	1	suppose	suppose	VERB
taxlaw-2803	550	2	there	there	PRON
taxlaw-2803	550	3	is	be	VERB
taxlaw-2803	550	4	a	a	DET
taxlaw-2803	550	5	tax	tax	NOUN
taxlaw-2803	550	6	system	system	NOUN
taxlaw-2803	550	7	,	,	PUNCT
taxlaw-2803	550	8	t	t	PROPN
taxlaw-2803	550	9	,	,	PUNCT
taxlaw-2803	550	10	much	much	ADJ
taxlaw-2803	550	11	like	like	ADP
taxlaw-2803	550	12	ours	our	NOUN
taxlaw-2803	550	13	,	,	PUNCT
taxlaw-2803	550	14	with	with	ADP
taxlaw-2803	550	15	a	a	DET
taxlaw-2803	550	16	standard	standard	ADJ
taxlaw-2803	550	17	deduction	deduction	NOUN
taxlaw-2803	550	18	of	of	ADP
taxlaw-2803	550	19	$	$	SYM
taxlaw-2803	550	20	10,000	10,000	NUM
taxlaw-2803	550	21	,	,	PUNCT
taxlaw-2803	550	22	and	and	CCONJ
taxlaw-2803	550	23	where	where	SCONJ
taxlaw-2803	550	24	taxpayers	taxpayer	NOUN
taxlaw-2803	550	25	deduct	deduct	VERB
taxlaw-2803	550	26	the	the	DET
taxlaw-2803	550	27	larger	large	ADJ
taxlaw-2803	550	28	of	of	ADP
taxlaw-2803	550	29	the	the	DET
taxlaw-2803	550	30	standard	standard	ADJ
taxlaw-2803	550	31	deduction	deduction	NOUN
taxlaw-2803	550	32	or	or	CCONJ
taxlaw-2803	550	33	their	their	PRON
taxlaw-2803	550	34	total	total	ADJ
taxlaw-2803	550	35	itemized	itemize	VERB
taxlaw-2803	550	36	deductions	deduction	NOUN
taxlaw-2803	550	37	.	.	PUNCT
taxlaw-2803	551	1	and	and	CCONJ
taxlaw-2803	551	2	suppose	suppose	VERB
taxlaw-2803	551	3	there	there	PRON
taxlaw-2803	551	4	is	be	VERB
taxlaw-2803	551	5	another	another	DET
taxlaw-2803	551	6	tax	tax	NOUN
taxlaw-2803	551	7	system	system	NOUN
taxlaw-2803	551	8	,	,	PUNCT
taxlaw-2803	551	9	t	t	PROPN
taxlaw-2803	551	10	'	'	PUNCT
taxlaw-2803	551	11	,	,	PUNCT
taxlaw-2803	551	12	which	which	PRON
taxlaw-2803	551	13	is	be	AUX
taxlaw-2803	551	14	the	the	DET
taxlaw-2803	551	15	same	same	ADJ
taxlaw-2803	551	16	as	as	ADP
taxlaw-2803	551	17	t	t	PROPN
taxlaw-2803	551	18	,	,	PUNCT
taxlaw-2803	551	19	except	except	SCONJ
taxlaw-2803	551	20	that	that	SCONJ
taxlaw-2803	551	21	there	there	PRON
taxlaw-2803	551	22	is	be	VERB
taxlaw-2803	551	23	no	no	DET
taxlaw-2803	551	24	standard	standard	ADJ
taxlaw-2803	551	25	deduction	deduction	NOUN
taxlaw-2803	551	26	,	,	PUNCT
taxlaw-2803	551	27	a	a	DET
taxlaw-2803	551	28	$	$	SYM
taxlaw-2803	551	29	10,000	10,000	NUM
taxlaw-2803	551	30	exemption	exemption	NOUN
taxlaw-2803	551	31	(	(	PUNCT
taxlaw-2803	551	32	or	or	CCONJ
taxlaw-2803	551	33	zba	zba	NOUN
taxlaw-2803	551	34	)	)	PUNCT
taxlaw-2803	551	35	for	for	ADP
taxlaw-2803	551	36	all	all	DET
taxlaw-2803	551	37	taxpayers	taxpayer	NOUN
taxlaw-2803	551	38	,	,	PUNCT
taxlaw-2803	551	39	and	and	CCONJ
taxlaw-2803	551	40	a	a	DET
taxlaw-2803	551	41	$	$	SYM
taxlaw-2803	551	42	10,000	10,000	NUM
taxlaw-2803	551	43	floor	floor	NOUN
taxlaw-2803	551	44	under	under	ADP
taxlaw-2803	551	45	the	the	DET
taxlaw-2803	551	46	itemized	itemize	VERB
taxlaw-2803	551	47	deductions	deduction	NOUN
taxlaw-2803	551	48	—	—	PUNCT
taxlaw-2803	551	49	expenses	expense	NOUN
taxlaw-2803	551	50	are	be	AUX
taxlaw-2803	551	51	only	only	ADV
taxlaw-2803	551	52	deductible	deductible	ADJ
taxlaw-2803	551	53	to	to	ADP
taxlaw-2803	551	54	the	the	DET
taxlaw-2803	551	55	extent	extent	NOUN
taxlaw-2803	551	56	they	they	PRON
taxlaw-2803	551	57	exceed	exceed	VERB
taxlaw-2803	551	58	$	$	SYM
taxlaw-2803	551	59	10,000	10,000	NUM
taxlaw-2803	551	60	.	.	PUNCT
taxlaw-2803	552	1	there	there	PRON
taxlaw-2803	552	2	is	be	VERB
taxlaw-2803	552	3	a	a	DET
taxlaw-2803	552	4	single	single	ADJ
taxlaw-2803	552	5	tax	tax	NOUN
taxlaw-2803	552	6	rate	rate	NOUN
taxlaw-2803	552	7	of	of	ADP
taxlaw-2803	552	8	50	50	NUM
taxlaw-2803	552	9	%	%	NOUN
taxlaw-2803	552	10	in	in	ADP
taxlaw-2803	552	11	both	both	DET
taxlaw-2803	552	12	systems	system	NOUN
taxlaw-2803	552	13	.	.	PUNCT
taxlaw-2803	553	1	example	example	NOUN
taxlaw-2803	553	2	1a	1a	NUM
taxlaw-2803	553	3	:	:	PUNCT
taxlaw-2803	553	4	tp	tp	NOUN
taxlaw-2803	553	5	has	have	VERB
taxlaw-2803	553	6	agi	agi	NOUN
taxlaw-2803	553	7	of	of	ADP
taxlaw-2803	553	8	$	$	SYM
taxlaw-2803	553	9	100,000	100,000	NUM
taxlaw-2803	553	10	and	and	CCONJ
taxlaw-2803	553	11	deductible	deductible	ADJ
taxlaw-2803	553	12	expenses	expense	NOUN
taxlaw-2803	553	13	of	of	ADP
taxlaw-2803	553	14	$	$	SYM
taxlaw-2803	553	15	20,000	20,000	NUM
taxlaw-2803	553	16	.	.	PUNCT
taxlaw-2803	554	1	under	under	ADP
taxlaw-2803	554	2	t	t	PROPN
taxlaw-2803	554	3	,	,	PUNCT
taxlaw-2803	554	4	tp	tp	ADP
taxlaw-2803	554	5	itemizes	itemize	NOUN
taxlaw-2803	554	6	,	,	PUNCT
taxlaw-2803	554	7	since	since	SCONJ
taxlaw-2803	554	8	his	his	PRON
taxlaw-2803	554	9	expenses	expense	NOUN
taxlaw-2803	554	10	are	be	AUX
taxlaw-2803	554	11	greater	great	ADJ
taxlaw-2803	554	12	than	than	ADP
taxlaw-2803	554	13	the	the	DET
taxlaw-2803	554	14	standard	standard	ADJ
taxlaw-2803	554	15	deduction	deduction	NOUN
taxlaw-2803	554	16	.	.	PUNCT
taxlaw-2803	555	1	his	his	PRON
taxlaw-2803	555	2	taxable	taxable	ADJ
taxlaw-2803	555	3	income	income	NOUN
taxlaw-2803	555	4	is	be	AUX
taxlaw-2803	555	5	thus	thus	ADV
taxlaw-2803	555	6	$	$	SYM
taxlaw-2803	555	7	100,000	100,000	NUM
taxlaw-2803	555	8	$	$	SYM
taxlaw-2803	555	9	20,000	20,000	NUM
taxlaw-2803	555	10	=	=	SYM
taxlaw-2803	555	11	$	$	SYM
taxlaw-2803	555	12	80,000	80,000	NUM
taxlaw-2803	555	13	,	,	PUNCT
taxlaw-2803	555	14	and	and	CCONJ
taxlaw-2803	555	15	his	his	PRON
taxlaw-2803	555	16	total	total	ADJ
taxlaw-2803	555	17	tax	tax	NOUN
taxlaw-2803	555	18	is	be	AUX
taxlaw-2803	555	19	.5	.5	NUM
taxlaw-2803	556	1	*	*	PUNCT
taxlaw-2803	556	2	$	$	SYM
taxlaw-2803	556	3	80,000	80,000	NUM
taxlaw-2803	556	4	=	=	SYM
taxlaw-2803	556	5	$	$	SYM
taxlaw-2803	556	6	40,000	40,000	NUM
taxlaw-2803	556	7	.	.	PUNCT
taxlaw-2803	557	1	under	under	ADP
taxlaw-2803	557	2	t	t	PROPN
taxlaw-2803	557	3	'	'	PUNCT
taxlaw-2803	557	4	,	,	PUNCT
taxlaw-2803	557	5	tp	tp	PROPN
taxlaw-2803	557	6	can	can	AUX
taxlaw-2803	557	7	only	only	ADV
taxlaw-2803	557	8	deduct	deduct	VERB
taxlaw-2803	557	9	$	$	SYM
taxlaw-2803	557	10	20,000	20,000	NUM
taxlaw-2803	557	11	$	$	SYM
taxlaw-2803	557	12	10,000	10,000	NUM
taxlaw-2803	557	13	of	of	ADP
taxlaw-2803	557	14	expenses	expense	NOUN
taxlaw-2803	557	15	,	,	PUNCT
taxlaw-2803	557	16	but	but	CCONJ
taxlaw-2803	557	17	gets	get	VERB
taxlaw-2803	557	18	a	a	DET
taxlaw-2803	557	19	$	$	SYM
taxlaw-2803	557	20	10,000	10,000	NUM
taxlaw-2803	557	21	exemption	exemption	NOUN
taxlaw-2803	557	22	.	.	PUNCT
taxlaw-2803	558	1	his	his	PRON
taxlaw-2803	558	2	taxable	taxable	ADJ
taxlaw-2803	558	3	income	income	NOUN
taxlaw-2803	558	4	is	be	AUX
taxlaw-2803	558	5	thus	thus	ADV
taxlaw-2803	558	6	$	$	SYM
taxlaw-2803	558	7	100,000	100,000	NUM
taxlaw-2803	558	8	$	$	SYM
taxlaw-2803	558	9	10,000	10,000	NUM
taxlaw-2803	558	10	$	$	SYM
taxlaw-2803	558	11	10,000	10,000	NUM
taxlaw-2803	558	12	=	=	SYM
taxlaw-2803	558	13	$	$	SYM
taxlaw-2803	558	14	80,000	80,000	NUM
taxlaw-2803	558	15	,	,	PUNCT
taxlaw-2803	558	16	and	and	CCONJ
taxlaw-2803	558	17	his	his	PRON
taxlaw-2803	558	18	total	total	ADJ
taxlaw-2803	558	19	tax	tax	NOUN
taxlaw-2803	558	20	is	be	AUX
taxlaw-2803	558	21	again	again	ADV
taxlaw-2803	558	22	.5	.5	NUM
taxlaw-2803	559	1	*	*	PUNCT
taxlaw-2803	559	2	$	$	SYM
taxlaw-2803	559	3	80,000	80,000	NUM
taxlaw-2803	559	4	=	=	SYM
taxlaw-2803	559	5	$	$	SYM
taxlaw-2803	559	6	40,000	40,000	NUM
taxlaw-2803	559	7	.	.	PUNCT
taxlaw-2803	560	1	example	example	NOUN
taxlaw-2803	560	2	1b	1b	NUM
taxlaw-2803	560	3	:	:	PUNCT
taxlaw-2803	560	4	if	if	SCONJ
taxlaw-2803	560	5	on	on	ADP
taxlaw-2803	560	6	the	the	DET
taxlaw-2803	560	7	other	other	ADJ
taxlaw-2803	560	8	hand	hand	NOUN
taxlaw-2803	560	9	tp	tp	NOUN
taxlaw-2803	560	10	has	have	VERB
taxlaw-2803	560	11	no	no	DET
taxlaw-2803	560	12	deductible	deductible	ADJ
taxlaw-2803	560	13	expenses	expense	NOUN
taxlaw-2803	560	14	,	,	PUNCT
taxlaw-2803	560	15	then	then	ADV
taxlaw-2803	560	16	,	,	PUNCT
taxlaw-2803	560	17	under	under	ADP
taxlaw-2803	560	18	t	t	PROPN
taxlaw-2803	560	19	,	,	PUNCT
taxlaw-2803	560	20	he	he	PRON
taxlaw-2803	560	21	deducts	deduct	VERB
taxlaw-2803	560	22	only	only	ADV
taxlaw-2803	560	23	the	the	DET
taxlaw-2803	560	24	standard	standard	ADJ
taxlaw-2803	560	25	deduction	deduction	NOUN
taxlaw-2803	560	26	amount	amount	NOUN
taxlaw-2803	560	27	.	.	PUNCT
taxlaw-2803	561	1	his	his	PRON
taxlaw-2803	561	2	taxable	taxable	ADJ
taxlaw-2803	561	3	income	income	NOUN
taxlaw-2803	561	4	is	be	AUX
taxlaw-2803	561	5	thus	thus	ADV
taxlaw-2803	561	6	$	$	SYM
taxlaw-2803	561	7	100,000	100,000	NUM
taxlaw-2803	561	8	$	$	SYM
taxlaw-2803	561	9	10,000	10,000	NUM
taxlaw-2803	561	10	=	=	SYM
taxlaw-2803	561	11	$	$	SYM
taxlaw-2803	561	12	90,000	90,000	NUM
taxlaw-2803	561	13	,	,	PUNCT
taxlaw-2803	561	14	and	and	CCONJ
taxlaw-2803	561	15	his	his	PRON
taxlaw-2803	561	16	total	total	ADJ
taxlaw-2803	561	17	tax	tax	NOUN
taxlaw-2803	561	18	is	be	AUX
taxlaw-2803	561	19	.5	.5	NUM
taxlaw-2803	562	1	*	*	PUNCT
taxlaw-2803	562	2	$	$	SYM
taxlaw-2803	562	3	90,000	90,000	NUM
taxlaw-2803	562	4	=	=	SYM
taxlaw-2803	562	5	$	$	SYM
taxlaw-2803	562	6	45,000	45,000	NUM
taxlaw-2803	562	7	.	.	PUNCT
taxlaw-2803	563	1	under	under	ADP
taxlaw-2803	563	2	t	t	PROPN
taxlaw-2803	563	3	'	'	PUNCT
taxlaw-2803	563	4	,	,	PUNCT
taxlaw-2803	563	5	he	he	PRON
taxlaw-2803	563	6	receives	receive	VERB
taxlaw-2803	563	7	only	only	ADV
taxlaw-2803	563	8	the	the	DET
taxlaw-2803	563	9	exemption	exemption	NOUN
taxlaw-2803	563	10	.	.	PUNCT
taxlaw-2803	564	1	his	his	PRON
taxlaw-2803	564	2	taxable	taxable	ADJ
taxlaw-2803	564	3	income	income	NOUN
taxlaw-2803	564	4	is	be	AUX
taxlaw-2803	564	5	thus	thus	ADV
taxlaw-2803	564	6	$	$	SYM
taxlaw-2803	564	7	100,000	100,000	NUM
taxlaw-2803	564	8	$	$	SYM
taxlaw-2803	564	9	10,000	10,000	NUM
taxlaw-2803	564	10	=	=	SYM
taxlaw-2803	564	11	$	$	SYM
taxlaw-2803	564	12	90,000	90,000	NUM
taxlaw-2803	564	13	,	,	PUNCT
taxlaw-2803	564	14	and	and	CCONJ
taxlaw-2803	564	15	his	his	PRON
taxlaw-2803	564	16	total	total	ADJ
taxlaw-2803	564	17	tax	tax	NOUN
taxlaw-2803	564	18	is	be	AUX
taxlaw-2803	564	19	again	again	ADV
taxlaw-2803	564	20	.5	.5	NUM
taxlaw-2803	565	1	*	*	PUNCT
taxlaw-2803	565	2	$	$	SYM
taxlaw-2803	565	3	90,000	90,000	NUM
taxlaw-2803	565	4	=	=	SYM
taxlaw-2803	565	5	$	$	SYM
taxlaw-2803	565	6	45,000	45,000	NUM
taxlaw-2803	565	7	.	.	PUNCT
taxlaw-2803	566	1	the	the	DET
taxlaw-2803	566	2	result	result	NOUN
taxlaw-2803	566	3	is	be	AUX
taxlaw-2803	566	4	thus	thus	ADV
taxlaw-2803	566	5	the	the	DET
taxlaw-2803	566	6	same	same	ADJ
taxlaw-2803	566	7	for	for	ADP
taxlaw-2803	566	8	the	the	DET
taxlaw-2803	566	9	taxpayer	taxpayer	NOUN
taxlaw-2803	566	10	under	under	ADP
taxlaw-2803	566	11	either	either	PRON
taxlaw-2803	566	12	t	t	PROPN
taxlaw-2803	566	13	or	or	CCONJ
taxlaw-2803	566	14	t	t	PROPN
taxlaw-2803	566	15	'	'	PUNCT
taxlaw-2803	566	16	.	.	PUNCT
taxlaw-2803	567	1	this	this	PRON
taxlaw-2803	567	2	is	be	AUX
taxlaw-2803	567	3	true	true	ADJ
taxlaw-2803	567	4	generally	generally	ADV
taxlaw-2803	567	5	for	for	ADP
taxlaw-2803	567	6	any	any	DET
taxlaw-2803	567	7	choice	choice	NOUN
taxlaw-2803	567	8	of	of	ADP
taxlaw-2803	567	9	agi	agi	NOUN
taxlaw-2803	567	10	,	,	PUNCT
taxlaw-2803	567	11	floor	floor	NOUN
taxlaw-2803	567	12	and	and	CCONJ
taxlaw-2803	567	13	exemption	exemption	NOUN
taxlaw-2803	567	14	amounts	amount	NOUN
taxlaw-2803	567	15	,	,	PUNCT
taxlaw-2803	567	16	and	and	CCONJ
taxlaw-2803	567	17	standard	standard	ADJ
taxlaw-2803	567	18	deduction	deduction	NOUN
taxlaw-2803	567	19	amount	amount	NOUN
taxlaw-2803	567	20	,	,	PUNCT
taxlaw-2803	567	21	provided	provide	VERB
taxlaw-2803	567	22	that	that	SCONJ
taxlaw-2803	567	23	the	the	DET
taxlaw-2803	567	24	floor	floor	NOUN
taxlaw-2803	567	25	and	and	CCONJ
taxlaw-2803	567	26	exemption	exemption	NOUN
taxlaw-2803	567	27	amounts	amount	NOUN
taxlaw-2803	567	28	are	be	AUX
taxlaw-2803	567	29	both	both	ADV
taxlaw-2803	567	30	equal	equal	ADJ
taxlaw-2803	567	31	to	to	ADP
taxlaw-2803	567	32	the	the	DET
taxlaw-2803	567	33	standard	standard	ADJ
taxlaw-2803	567	34	deduction	deduction	NOUN
taxlaw-2803	567	35	amount	amount	NOUN
taxlaw-2803	567	36	.	.	PUNCT
taxlaw-2803	568	1	89	89	NUM
taxlaw-2803	569	1	thus	thus	ADV
taxlaw-2803	569	2	,	,	PUNCT
taxlaw-2803	569	3	if	if	SCONJ
taxlaw-2803	569	4	we	we	PRON
taxlaw-2803	569	5	simply	simply	ADV
taxlaw-2803	569	6	replaced	replace	VERB
taxlaw-2803	569	7	the	the	DET
taxlaw-2803	569	8	standard	standard	ADJ
taxlaw-2803	569	9	deduction	deduction	NOUN
taxlaw-2803	569	10	with	with	ADP
taxlaw-2803	569	11	a	a	DET
taxlaw-2803	569	12	zba	zba	NOUN
taxlaw-2803	569	13	of	of	ADP
taxlaw-2803	569	14	88	88	NUM
taxlaw-2803	569	15	note	note	NOUN
taxlaw-2803	569	16	that	that	SCONJ
taxlaw-2803	569	17	an	an	DET
taxlaw-2803	569	18	exemption	exemption	NOUN
taxlaw-2803	569	19	and	and	CCONJ
taxlaw-2803	569	20	a	a	DET
taxlaw-2803	569	21	zero	zero	NUM
taxlaw-2803	569	22	bracket	bracket	NOUN
taxlaw-2803	569	23	amount	amount	NOUN
taxlaw-2803	569	24	are	be	AUX
taxlaw-2803	569	25	equivalent	equivalent	ADJ
taxlaw-2803	569	26	.	.	PUNCT
taxlaw-2803	570	1	whether	whether	SCONJ
taxlaw-2803	570	2	you	you	PRON
taxlaw-2803	570	3	subtract	subtract	VERB
taxlaw-2803	570	4	an	an	DET
taxlaw-2803	570	5	amount	amount	NOUN
taxlaw-2803	570	6	from	from	ADP
taxlaw-2803	570	7	income	income	NOUN
taxlaw-2803	570	8	or	or	CCONJ
taxlaw-2803	570	9	multiply	multiply	VERB
taxlaw-2803	570	10	that	that	DET
taxlaw-2803	570	11	amount	amount	NOUN
taxlaw-2803	570	12	by	by	ADP
taxlaw-2803	570	13	0	0	NUM
taxlaw-2803	570	14	%	%	NOUN
taxlaw-2803	570	15	,	,	PUNCT
taxlaw-2803	570	16	the	the	DET
taxlaw-2803	570	17	result	result	NOUN
taxlaw-2803	570	18	is	be	AUX
taxlaw-2803	570	19	the	the	DET
taxlaw-2803	570	20	same	same	ADJ
taxlaw-2803	570	21	—	—	PUNCT
taxlaw-2803	570	22	that	that	DET
taxlaw-2803	570	23	amount	amount	NOUN
taxlaw-2803	570	24	goes	go	VERB
taxlaw-2803	570	25	untaxed	untaxe	VERB
taxlaw-2803	570	26	.	.	PUNCT
taxlaw-2803	571	1	i	i	PRON
taxlaw-2803	571	2	use	use	VERB
taxlaw-2803	571	3	an	an	DET
taxlaw-2803	571	4	exemption	exemption	NOUN
taxlaw-2803	571	5	here	here	ADV
taxlaw-2803	571	6	to	to	PART
taxlaw-2803	571	7	simplify	simplify	VERB
taxlaw-2803	571	8	the	the	DET
taxlaw-2803	571	9	calculations	calculation	NOUN
taxlaw-2803	571	10	.	.	PUNCT
taxlaw-2803	572	1	89	89	NUM
taxlaw-2803	572	2	to	to	PART
taxlaw-2803	572	3	see	see	VERB
taxlaw-2803	572	4	this	this	PRON
taxlaw-2803	572	5	more	more	ADV
taxlaw-2803	572	6	generally	generally	ADV
taxlaw-2803	572	7	suppose	suppose	VERB
taxlaw-2803	572	8	taxes	taxis	NOUN
taxlaw-2803	572	9	are	be	AUX
taxlaw-2803	572	10	determined	determine	VERB
taxlaw-2803	572	11	by	by	ADP
taxlaw-2803	572	12	the	the	DET
taxlaw-2803	572	13	equation	equation	NOUN
taxlaw-2803	572	14	t	t	NOUN
taxlaw-2803	572	15	=	=	SYM
taxlaw-2803	572	16	t(i	t(i	PROPN
taxlaw-2803	572	17	–	–	PUNCT
taxlaw-2803	572	18	d	d	X
taxlaw-2803	572	19	)	)	PUNCT
taxlaw-2803	572	20	where	where	SCONJ
taxlaw-2803	572	21	t	t	PROPN
taxlaw-2803	572	22	is	be	AUX
taxlaw-2803	572	23	the	the	DET
taxlaw-2803	572	24	tax	tax	NOUN
taxlaw-2803	572	25	rate	rate	NOUN
taxlaw-2803	572	26	,	,	PUNCT
taxlaw-2803	572	27	i	i	PRON
taxlaw-2803	572	28	is	be	AUX
taxlaw-2803	572	29	adjusted	adjust	VERB
taxlaw-2803	572	30	gross	gross	ADJ
taxlaw-2803	572	31	income	income	NOUN
taxlaw-2803	572	32	and	and	CCONJ
taxlaw-2803	572	33	d	d	NOUN
taxlaw-2803	572	34	is	be	AUX
taxlaw-2803	572	35	the	the	DET
taxlaw-2803	572	36	greater	great	ADJ
taxlaw-2803	572	37	of	of	ADP
taxlaw-2803	572	38	itemized	itemize	VERB
taxlaw-2803	572	39	deductions	deduction	NOUN
taxlaw-2803	572	40	i	i	NOUN
taxlaw-2803	572	41	d	d	PROPN
taxlaw-2803	572	42	or	or	CCONJ
taxlaw-2803	572	43	the	the	DET
taxlaw-2803	572	44	standard	standard	ADJ
taxlaw-2803	572	45	deduction	deduction	NOUN
taxlaw-2803	572	46	sd	sd	NOUN
taxlaw-2803	572	47	.	.	PUNCT
taxlaw-2803	573	1	suppose	suppose	VERB
taxlaw-2803	573	2	that	that	SCONJ
taxlaw-2803	573	3	the	the	DET
taxlaw-2803	573	4	calculation	calculation	NOUN
taxlaw-2803	573	5	of	of	ADP
taxlaw-2803	573	6	tax	tax	NOUN
taxlaw-2803	573	7	is	be	AUX
taxlaw-2803	573	8	changed	change	VERB
taxlaw-2803	573	9	to	to	PART
taxlaw-2803	573	10	introduce	introduce	VERB
taxlaw-2803	573	11	an	an	DET
taxlaw-2803	573	12	exemption	exemption	NOUN
taxlaw-2803	573	13	amount	amount	NOUN
taxlaw-2803	573	14	e	e	NOUN
taxlaw-2803	573	15	,	,	PUNCT
taxlaw-2803	573	16	and	and	CCONJ
taxlaw-2803	573	17	a	a	DET
taxlaw-2803	573	18	floor	floor	NOUN
taxlaw-2803	573	19	f	f	X
taxlaw-2803	573	20	under	under	ADP
taxlaw-2803	573	21	itemized	itemize	VERB
taxlaw-2803	573	22	deductions	deduction	NOUN
taxlaw-2803	573	23	,	,	PUNCT
taxlaw-2803	573	24	such	such	ADJ
taxlaw-2803	573	25	that	that	SCONJ
taxlaw-2803	573	26	deductions	deduction	NOUN
taxlaw-2803	573	27	d	d	X
taxlaw-2803	573	28	'	'	PUNCT
taxlaw-2803	573	29	are	be	AUX
taxlaw-2803	573	30	equal	equal	ADJ
taxlaw-2803	573	31	to	to	ADP
taxlaw-2803	573	32	i	i	PROPN
taxlaw-2803	573	33	d	d	PROPN
taxlaw-2803	573	34	–	–	PUNCT
taxlaw-2803	573	35	f	f	PROPN
taxlaw-2803	573	36	if	if	SCONJ
taxlaw-2803	573	37	i	i	PROPN
taxlaw-2803	573	38	d	d	PROPN
taxlaw-2803	574	1	>	>	X
taxlaw-2803	574	2	f	f	X
taxlaw-2803	574	3	,	,	PUNCT
taxlaw-2803	574	4	and	and	CCONJ
taxlaw-2803	574	5	0	0	NUM
taxlaw-2803	574	6	otherwise	otherwise	ADV
taxlaw-2803	574	7	.	.	PUNCT
taxlaw-2803	575	1	taxes	taxis	NOUN
taxlaw-2803	575	2	would	would	AUX
taxlaw-2803	575	3	then	then	ADV
taxlaw-2803	575	4	be	be	AUX
taxlaw-2803	575	5	determined	determine	VERB
taxlaw-2803	575	6	by	by	ADP
taxlaw-2803	575	7	the	the	DET
taxlaw-2803	575	8	equation	equation	NOUN
taxlaw-2803	575	9	t	t	NOUN
taxlaw-2803	575	10	'	'	PUNCT
taxlaw-2803	575	11	=	=	SYM
taxlaw-2803	575	12	t(i	t(i	PROPN
taxlaw-2803	575	13	–	–	PUNCT
taxlaw-2803	575	14	e	e	X
taxlaw-2803	575	15	–	–	PUNCT
taxlaw-2803	575	16	d	d	NOUN
taxlaw-2803	575	17	'	'	PUNCT
taxlaw-2803	575	18	)	)	PUNCT
taxlaw-2803	575	19	if	if	SCONJ
taxlaw-2803	575	20	we	we	PRON
taxlaw-2803	575	21	set	set	VERB
taxlaw-2803	575	22	t	t	PROPN
taxlaw-2803	575	23	=	=	SYM
taxlaw-2803	575	24	t	t	PROPN
taxlaw-2803	575	25	'	'	PUNCT
taxlaw-2803	575	26	then	then	ADV
taxlaw-2803	575	27	220	220	NUM
taxlaw-2803	575	28	columbia	columbia	PROPN
taxlaw-2803	575	29	journal	journal	PROPN
taxlaw-2803	575	30	of	of	ADP
taxlaw-2803	575	31	tax	tax	NOUN
taxlaw-2803	575	32	law	law	NOUN
taxlaw-2803	576	1	[	[	X
taxlaw-2803	576	2	vol.2:203	vol.2:203	ADP
taxlaw-2803	576	3	the	the	DET
taxlaw-2803	576	4	same	same	ADJ
taxlaw-2803	576	5	amount	amount	NOUN
taxlaw-2803	576	6	and	and	CCONJ
taxlaw-2803	576	7	instituted	institute	VERB
taxlaw-2803	576	8	a	a	DET
taxlaw-2803	576	9	floor	floor	NOUN
taxlaw-2803	576	10	on	on	ADP
taxlaw-2803	576	11	total	total	ADJ
taxlaw-2803	576	12	itemized	itemize	VERB
taxlaw-2803	576	13	deductions	deduction	NOUN
taxlaw-2803	576	14	of	of	ADP
taxlaw-2803	576	15	the	the	DET
taxlaw-2803	576	16	same	same	ADJ
taxlaw-2803	576	17	amount	amount	NOUN
taxlaw-2803	576	18	,	,	PUNCT
taxlaw-2803	576	19	we	we	PRON
taxlaw-2803	576	20	would	would	AUX
taxlaw-2803	576	21	have	have	VERB
taxlaw-2803	576	22	a	a	DET
taxlaw-2803	576	23	system	system	NOUN
taxlaw-2803	576	24	precisely	precisely	ADV
taxlaw-2803	576	25	equivalent	equivalent	ADJ
taxlaw-2803	576	26	to	to	ADP
taxlaw-2803	576	27	our	our	PRON
taxlaw-2803	576	28	current	current	ADJ
taxlaw-2803	576	29	system	system	NOUN
taxlaw-2803	576	30	.	.	PUNCT
taxlaw-2803	577	1	b.	b.	PROPN
taxlaw-2803	577	2	mixing	mix	VERB
taxlaw-2803	577	3	income	income	NOUN
taxlaw-2803	577	4	measurement	measurement	NOUN
taxlaw-2803	577	5	with	with	ADP
taxlaw-2803	577	6	progressivity	progressivity	NOUN
taxlaw-2803	577	7	the	the	DET
taxlaw-2803	577	8	standard	standard	ADJ
taxlaw-2803	577	9	deduction	deduction	NOUN
taxlaw-2803	577	10	performs	perform	VERB
taxlaw-2803	577	11	two	two	NUM
taxlaw-2803	577	12	functions	function	NOUN
taxlaw-2803	577	13	.	.	PUNCT
taxlaw-2803	578	1	first	first	ADV
taxlaw-2803	578	2	,	,	PUNCT
taxlaw-2803	578	3	it	it	PRON
taxlaw-2803	578	4	is	be	AUX
taxlaw-2803	578	5	a	a	DET
taxlaw-2803	578	6	substitute	substitute	NOUN
taxlaw-2803	578	7	for	for	ADP
taxlaw-2803	578	8	the	the	DET
taxlaw-2803	578	9	itemized	itemize	VERB
taxlaw-2803	578	10	deductions	deduction	NOUN
taxlaw-2803	578	11	for	for	ADP
taxlaw-2803	578	12	those	those	PRON
taxlaw-2803	578	13	with	with	ADP
taxlaw-2803	578	14	relatively	relatively	ADV
taxlaw-2803	578	15	few	few	ADJ
taxlaw-2803	578	16	itemizable	itemizable	ADJ
taxlaw-2803	578	17	expenses	expense	NOUN
taxlaw-2803	578	18	,	,	PUNCT
taxlaw-2803	578	19	in	in	ADP
taxlaw-2803	578	20	order	order	NOUN
taxlaw-2803	578	21	to	to	PART
taxlaw-2803	578	22	lower	lower	VERB
taxlaw-2803	578	23	the	the	DET
taxlaw-2803	578	24	administrative	administrative	ADJ
taxlaw-2803	578	25	costs	cost	NOUN
taxlaw-2803	578	26	—	—	PUNCT
taxlaw-2803	578	27	for	for	ADP
taxlaw-2803	578	28	the	the	DET
taxlaw-2803	578	29	taxpayer	taxpayer	NOUN
taxlaw-2803	578	30	and	and	CCONJ
taxlaw-2803	578	31	the	the	DET
taxlaw-2803	578	32	government	government	NOUN
taxlaw-2803	578	33	—	—	PUNCT
taxlaw-2803	578	34	of	of	ADP
taxlaw-2803	578	35	trying	try	VERB
taxlaw-2803	578	36	to	to	PART
taxlaw-2803	578	37	measure	measure	VERB
taxlaw-2803	578	38	the	the	DET
taxlaw-2803	578	39	expenses	expense	NOUN
taxlaw-2803	578	40	precisely	precisely	ADV
taxlaw-2803	578	41	.	.	PUNCT
taxlaw-2803	579	1	second	second	ADJ
taxlaw-2803	579	2	,	,	PUNCT
taxlaw-2803	579	3	it	it	PRON
taxlaw-2803	579	4	is	be	AUX
taxlaw-2803	579	5	an	an	DET
taxlaw-2803	579	6	element	element	NOUN
taxlaw-2803	579	7	of	of	ADP
taxlaw-2803	579	8	progressivity	progressivity	NOUN
taxlaw-2803	579	9	,	,	PUNCT
taxlaw-2803	579	10	providing	provide	VERB
taxlaw-2803	579	11	,	,	PUNCT
taxlaw-2803	579	12	along	along	ADP
taxlaw-2803	579	13	with	with	ADP
taxlaw-2803	579	14	the	the	DET
taxlaw-2803	579	15	personal	personal	ADJ
taxlaw-2803	579	16	exemptions	exemption	NOUN
taxlaw-2803	579	17	,	,	PUNCT
taxlaw-2803	579	18	for	for	ADP
taxlaw-2803	579	19	a	a	DET
taxlaw-2803	579	20	portion	portion	NOUN
taxlaw-2803	579	21	of	of	ADP
taxlaw-2803	579	22	income	income	NOUN
taxlaw-2803	579	23	that	that	PRON
taxlaw-2803	579	24	is	be	AUX
taxlaw-2803	579	25	not	not	PART
taxlaw-2803	579	26	taxed	tax	VERB
taxlaw-2803	579	27	.	.	PUNCT
taxlaw-2803	580	1	the	the	DET
taxlaw-2803	580	2	problems	problem	NOUN
taxlaw-2803	580	3	with	with	ADP
taxlaw-2803	580	4	the	the	DET
taxlaw-2803	580	5	standard	standard	ADJ
taxlaw-2803	580	6	deduction	deduction	NOUN
taxlaw-2803	580	7	arise	arise	NOUN
taxlaw-2803	580	8	because	because	SCONJ
taxlaw-2803	580	9	neither	neither	PRON
taxlaw-2803	580	10	of	of	ADP
taxlaw-2803	580	11	the	the	DET
taxlaw-2803	580	12	above	above	ADJ
taxlaw-2803	580	13	statements	statement	NOUN
taxlaw-2803	580	14	is	be	AUX
taxlaw-2803	580	15	entirely	entirely	ADV
taxlaw-2803	580	16	accurate	accurate	ADJ
taxlaw-2803	580	17	—	—	PUNCT
taxlaw-2803	580	18	indeed	indeed	ADV
taxlaw-2803	580	19	,	,	PUNCT
taxlaw-2803	580	20	that	that	PRON
taxlaw-2803	580	21	would	would	AUX
taxlaw-2803	580	22	be	be	AUX
taxlaw-2803	580	23	impossible	impossible	ADJ
taxlaw-2803	580	24	.	.	PUNCT
taxlaw-2803	581	1	the	the	DET
taxlaw-2803	581	2	standard	standard	ADJ
taxlaw-2803	581	3	deduction	deduction	NOUN
taxlaw-2803	581	4	can	can	AUX
taxlaw-2803	581	5	not	not	PART
taxlaw-2803	581	6	both	both	CCONJ
taxlaw-2803	581	7	lower	low	ADJ
taxlaw-2803	581	8	taxable	taxable	ADJ
taxlaw-2803	581	9	income	income	NOUN
taxlaw-2803	581	10	and	and	CCONJ
taxlaw-2803	581	11	provide	provide	VERB
taxlaw-2803	581	12	for	for	ADP
taxlaw-2803	581	13	some	some	DET
taxlaw-2803	581	14	amount	amount	NOUN
taxlaw-2803	581	15	of	of	ADP
taxlaw-2803	581	16	taxable	taxable	ADJ
taxlaw-2803	581	17	income	income	NOUN
taxlaw-2803	581	18	to	to	PART
taxlaw-2803	581	19	be	be	AUX
taxlaw-2803	581	20	untaxed	untaxe	VERB
taxlaw-2803	581	21	(	(	PUNCT
taxlaw-2803	581	22	or	or	CCONJ
taxlaw-2803	581	23	at	at	ADP
taxlaw-2803	581	24	least	least	ADJ
taxlaw-2803	581	25	not	not	PART
taxlaw-2803	581	26	well	well	ADV
taxlaw-2803	581	27	,	,	PUNCT
taxlaw-2803	581	28	as	as	SCONJ
taxlaw-2803	581	29	we	we	PRON
taxlaw-2803	581	30	will	will	AUX
taxlaw-2803	581	31	see	see	VERB
taxlaw-2803	581	32	)	)	PUNCT
taxlaw-2803	581	33	.	.	PUNCT
taxlaw-2803	582	1	in	in	ADP
taxlaw-2803	582	2	other	other	ADJ
taxlaw-2803	582	3	words	word	NOUN
taxlaw-2803	582	4	,	,	PUNCT
taxlaw-2803	582	5	a	a	DET
taxlaw-2803	582	6	single	single	ADJ
taxlaw-2803	582	7	provision	provision	NOUN
taxlaw-2803	582	8	is	be	AUX
taxlaw-2803	582	9	being	be	AUX
taxlaw-2803	582	10	used	use	VERB
taxlaw-2803	582	11	both	both	PRON
taxlaw-2803	582	12	to	to	PART
taxlaw-2803	582	13	define	define	VERB
taxlaw-2803	582	14	the	the	DET
taxlaw-2803	582	15	tax	tax	NOUN
taxlaw-2803	582	16	base	base	NOUN
taxlaw-2803	582	17	and	and	CCONJ
taxlaw-2803	582	18	as	as	ADP
taxlaw-2803	582	19	part	part	NOUN
taxlaw-2803	582	20	of	of	ADP
taxlaw-2803	582	21	the	the	DET
taxlaw-2803	582	22	rate	rate	NOUN
taxlaw-2803	582	23	structure	structure	NOUN
taxlaw-2803	582	24	applied	apply	VERB
taxlaw-2803	582	25	to	to	ADP
taxlaw-2803	582	26	that	that	DET
taxlaw-2803	582	27	base	base	NOUN
taxlaw-2803	582	28	,	,	PUNCT
taxlaw-2803	582	29	and	and	CCONJ
taxlaw-2803	582	30	that	that	PRON
taxlaw-2803	582	31	is	be	AUX
taxlaw-2803	582	32	simply	simply	ADV
taxlaw-2803	582	33	contradictory	contradictory	ADJ
taxlaw-2803	582	34	.	.	PUNCT
taxlaw-2803	583	1	if	if	SCONJ
taxlaw-2803	583	2	the	the	DET
taxlaw-2803	583	3	standard	standard	ADJ
taxlaw-2803	583	4	deduction	deduction	NOUN
taxlaw-2803	583	5	is	be	AUX
taxlaw-2803	583	6	a	a	DET
taxlaw-2803	583	7	substitute	substitute	NOUN
taxlaw-2803	583	8	for	for	ADP
taxlaw-2803	583	9	itemized	itemize	VERB
taxlaw-2803	583	10	deductions	deduction	NOUN
taxlaw-2803	583	11	in	in	ADP
taxlaw-2803	583	12	calculating	calculate	VERB
taxlaw-2803	583	13	taxable	taxable	ADJ
taxlaw-2803	583	14	income	income	NOUN
taxlaw-2803	583	15	,	,	PUNCT
taxlaw-2803	583	16	then	then	ADV
taxlaw-2803	583	17	it	it	PRON
taxlaw-2803	583	18	can	can	AUX
taxlaw-2803	583	19	not	not	PART
taxlaw-2803	583	20	also	also	ADV
taxlaw-2803	583	21	act	act	VERB
taxlaw-2803	583	22	as	as	ADP
taxlaw-2803	583	23	a	a	DET
taxlaw-2803	583	24	zba	zba	NOUN
taxlaw-2803	583	25	with	with	ADP
taxlaw-2803	583	26	respect	respect	NOUN
taxlaw-2803	583	27	to	to	ADP
taxlaw-2803	583	28	an	an	DET
taxlaw-2803	583	29	amount	amount	NOUN
taxlaw-2803	583	30	of	of	ADP
taxlaw-2803	583	31	taxable	taxable	ADJ
taxlaw-2803	583	32	income	income	NOUN
taxlaw-2803	583	33	equal	equal	ADJ
taxlaw-2803	583	34	to	to	ADP
taxlaw-2803	583	35	the	the	DET
taxlaw-2803	583	36	deductions	deduction	NOUN
taxlaw-2803	583	37	—	—	PUNCT
taxlaw-2803	583	38	in	in	ADP
taxlaw-2803	583	39	essence	essence	NOUN
taxlaw-2803	583	40	,	,	PUNCT
taxlaw-2803	583	41	part	part	NOUN
taxlaw-2803	583	42	of	of	ADP
taxlaw-2803	583	43	the	the	DET
taxlaw-2803	583	44	zba	zba	NOUN
taxlaw-2803	583	45	has	have	AUX
taxlaw-2803	583	46	already	already	ADV
taxlaw-2803	583	47	been	be	AUX
taxlaw-2803	583	48	―used	―use	VERB
taxlaw-2803	583	49	up.‖	up.‖	ADJ
taxlaw-2803	583	50	90	90	NUM
taxlaw-2803	583	51	even	even	ADV
taxlaw-2803	583	52	though	though	SCONJ
taxlaw-2803	583	53	the	the	DET
taxlaw-2803	583	54	result	result	NOUN
taxlaw-2803	583	55	might	might	AUX
taxlaw-2803	583	56	be	be	AUX
taxlaw-2803	583	57	computationally	computationally	ADV
taxlaw-2803	583	58	equivalent	equivalent	ADJ
taxlaw-2803	583	59	—	—	PUNCT
taxlaw-2803	583	60	in	in	ADP
taxlaw-2803	583	61	either	either	DET
taxlaw-2803	583	62	case	case	NOUN
taxlaw-2803	583	63	,	,	PUNCT
taxlaw-2803	583	64	the	the	DET
taxlaw-2803	583	65	tax	tax	NOUN
taxlaw-2803	583	66	on	on	ADP
taxlaw-2803	583	67	the	the	DET
taxlaw-2803	583	68	relevant	relevant	ADJ
taxlaw-2803	583	69	amount	amount	NOUN
taxlaw-2803	583	70	is	be	AUX
taxlaw-2803	583	71	zero	zero	NUM
taxlaw-2803	583	72	—	—	PUNCT
taxlaw-2803	583	73	the	the	DET
taxlaw-2803	583	74	policy	policy	NOUN
taxlaw-2803	583	75	implications	implication	NOUN
taxlaw-2803	583	76	and	and	CCONJ
taxlaw-2803	583	77	criticisms	criticism	NOUN
taxlaw-2803	583	78	are	be	AUX
taxlaw-2803	583	79	quite	quite	ADV
taxlaw-2803	583	80	different	different	ADJ
taxlaw-2803	583	81	depending	depend	VERB
taxlaw-2803	583	82	on	on	ADP
taxlaw-2803	583	83	whether	whether	SCONJ
taxlaw-2803	583	84	one	one	NOUN
taxlaw-2803	583	85	sees	see	VERB
taxlaw-2803	583	86	the	the	DET
taxlaw-2803	583	87	standard	standard	ADJ
taxlaw-2803	583	88	deduction	deduction	NOUN
taxlaw-2803	583	89	primarily	primarily	ADV
taxlaw-2803	583	90	as	as	ADP
taxlaw-2803	583	91	a	a	DET
taxlaw-2803	583	92	substitute	substitute	NOUN
taxlaw-2803	583	93	for	for	ADP
taxlaw-2803	583	94	the	the	DET
taxlaw-2803	583	95	itemized	itemize	VERB
taxlaw-2803	583	96	deductions	deduction	NOUN
taxlaw-2803	583	97	—	—	PUNCT
taxlaw-2803	583	98	that	that	ADV
taxlaw-2803	583	99	is	is	ADV
taxlaw-2803	583	100	,	,	PUNCT
taxlaw-2803	583	101	whether	whether	SCONJ
taxlaw-2803	583	102	it	it	PRON
taxlaw-2803	583	103	is	be	AUX
taxlaw-2803	583	104	part	part	NOUN
taxlaw-2803	583	105	of	of	ADP
taxlaw-2803	583	106	the	the	DET
taxlaw-2803	583	107	tax	tax	NOUN
taxlaw-2803	583	108	base	base	NOUN
taxlaw-2803	583	109	calculation	calculation	NOUN
taxlaw-2803	583	110	—	—	PUNCT
taxlaw-2803	583	111	or	or	CCONJ
taxlaw-2803	583	112	as	as	ADP
taxlaw-2803	583	113	an	an	DET
taxlaw-2803	583	114	element	element	NOUN
taxlaw-2803	583	115	of	of	ADP
taxlaw-2803	583	116	progressivity	progressivity	NOUN
taxlaw-2803	583	117	—	—	PUNCT
taxlaw-2803	583	118	that	that	ADV
taxlaw-2803	583	119	is	is	ADV
taxlaw-2803	583	120	,	,	PUNCT
taxlaw-2803	583	121	whether	whether	SCONJ
taxlaw-2803	583	122	it	it	PRON
taxlaw-2803	583	123	is	be	AUX
taxlaw-2803	583	124	part	part	NOUN
taxlaw-2803	583	125	of	of	ADP
taxlaw-2803	583	126	the	the	DET
taxlaw-2803	583	127	rate	rate	NOUN
taxlaw-2803	583	128	structure	structure	NOUN
taxlaw-2803	583	129	.	.	PUNCT
taxlaw-2803	584	1	what	what	PRON
taxlaw-2803	584	2	commentary	commentary	NOUN
taxlaw-2803	584	3	exists	exist	VERB
taxlaw-2803	584	4	on	on	ADP
taxlaw-2803	584	5	the	the	DET
taxlaw-2803	584	6	standard	standard	ADJ
taxlaw-2803	584	7	deduction	deduction	NOUN
taxlaw-2803	584	8	understands	understand	VERB
taxlaw-2803	584	9	that	that	SCONJ
taxlaw-2803	584	10	the	the	DET
taxlaw-2803	584	11	dual	dual	ADJ
taxlaw-2803	584	12	role	role	NOUN
taxlaw-2803	584	13	creates	create	VERB
taxlaw-2803	584	14	problems	problem	NOUN
taxlaw-2803	584	15	,	,	PUNCT
taxlaw-2803	584	16	and	and	CCONJ
taxlaw-2803	584	17	it	it	PRON
taxlaw-2803	584	18	discusses	discuss	VERB
taxlaw-2803	584	19	some	some	PRON
taxlaw-2803	584	20	,	,	PUNCT
taxlaw-2803	584	21	but	but	CCONJ
taxlaw-2803	584	22	not	not	PART
taxlaw-2803	584	23	all	all	PRON
taxlaw-2803	584	24	,	,	PUNCT
taxlaw-2803	584	25	of	of	ADP
taxlaw-2803	584	26	the	the	DET
taxlaw-2803	584	27	associated	associated	ADJ
taxlaw-2803	584	28	problems	problem	NOUN
taxlaw-2803	584	29	discussed	discuss	VERB
taxlaw-2803	584	30	here	here	ADV
taxlaw-2803	584	31	.	.	PUNCT
taxlaw-2803	585	1	but	but	CCONJ
taxlaw-2803	585	2	the	the	DET
taxlaw-2803	585	3	commentary	commentary	NOUN
taxlaw-2803	585	4	largely	largely	ADV
taxlaw-2803	585	5	fails	fail	VERB
taxlaw-2803	585	6	to	to	PART
taxlaw-2803	585	7	explain	explain	VERB
taxlaw-2803	585	8	that	that	SCONJ
taxlaw-2803	585	9	particular	particular	ADJ
taxlaw-2803	585	10	criticisms	criticism	NOUN
taxlaw-2803	585	11	are	be	AUX
taxlaw-2803	585	12	associated	associate	VERB
taxlaw-2803	585	13	with	with	ADP
taxlaw-2803	585	14	particular	particular	ADJ
taxlaw-2803	585	15	assumptions	assumption	NOUN
taxlaw-2803	585	16	about	about	ADP
taxlaw-2803	585	17	the	the	DET
taxlaw-2803	585	18	primary	primary	ADJ
taxlaw-2803	585	19	role	role	NOUN
taxlaw-2803	585	20	of	of	ADP
taxlaw-2803	585	21	the	the	DET
taxlaw-2803	585	22	standard	standard	ADJ
taxlaw-2803	585	23	deduction	deduction	NOUN
taxlaw-2803	585	24	,	,	PUNCT
taxlaw-2803	585	25	and	and	CCONJ
taxlaw-2803	585	26	it	it	PRON
taxlaw-2803	585	27	frequently	frequently	ADV
taxlaw-2803	585	28	lumps	lump	VERB
taxlaw-2803	585	29	together	together	ADV
taxlaw-2803	585	30	criticisms	criticism	VERB
taxlaw-2803	586	1	d	d	NOUN
taxlaw-2803	586	2	=	=	SYM
taxlaw-2803	586	3	e	e	X
taxlaw-2803	586	4	+	+	CCONJ
taxlaw-2803	586	5	d	d	X
taxlaw-2803	586	6	'	'	PUNCT
taxlaw-2803	586	7	=	=	SYM
taxlaw-2803	586	8	e	e	PROPN
taxlaw-2803	586	9	+	+	CCONJ
taxlaw-2803	586	10	i	i	PROPN
taxlaw-2803	586	11	d	d	PROPN
taxlaw-2803	586	12	–	–	PUNCT
taxlaw-2803	586	13	f	f	PROPN
taxlaw-2803	587	1	thus	thus	ADV
taxlaw-2803	587	2	,	,	PUNCT
taxlaw-2803	587	3	when	when	SCONJ
taxlaw-2803	587	4	i	i	PROPN
taxlaw-2803	587	5	d	d	PROPN
taxlaw-2803	587	6	≥	≥	PUNCT
taxlaw-2803	587	7	sd	sd	ADP
taxlaw-2803	587	8	i	i	PROPN
taxlaw-2803	587	9	d	d	NOUN
taxlaw-2803	587	10	=	=	SYM
taxlaw-2803	587	11	e	e	PROPN
taxlaw-2803	587	12	+	+	CCONJ
taxlaw-2803	587	13	i	i	PROPN
taxlaw-2803	587	14	d	d	PROPN
taxlaw-2803	587	15	–	–	PUNCT
taxlaw-2803	587	16	f	f	NOUN
taxlaw-2803	587	17	or	or	CCONJ
taxlaw-2803	587	18	e	e	NOUN
taxlaw-2803	587	19	=	=	SYM
taxlaw-2803	587	20	f	f	PROPN
taxlaw-2803	587	21	(	(	PUNCT
taxlaw-2803	587	22	1	1	NUM
taxlaw-2803	587	23	)	)	PUNCT
taxlaw-2803	587	24	furthermore	furthermore	ADV
taxlaw-2803	587	25	,	,	PUNCT
taxlaw-2803	587	26	when	when	SCONJ
taxlaw-2803	587	27	i	i	PROPN
taxlaw-2803	587	28	d	d	X
taxlaw-2803	587	29	<	<	X
taxlaw-2803	587	30	sd	sd	PROPN
taxlaw-2803	587	31	,	,	PUNCT
taxlaw-2803	587	32	d	d	X
taxlaw-2803	587	33	'	'	PUNCT
taxlaw-2803	587	34	must	must	AUX
taxlaw-2803	587	35	equal	equal	VERB
taxlaw-2803	587	36	0	0	NUM
taxlaw-2803	587	37	,	,	PUNCT
taxlaw-2803	587	38	because	because	SCONJ
taxlaw-2803	587	39	otherwise	otherwise	ADV
taxlaw-2803	587	40	we	we	PRON
taxlaw-2803	587	41	would	would	AUX
taxlaw-2803	587	42	have	have	VERB
taxlaw-2803	587	43	the	the	DET
taxlaw-2803	587	44	equation	equation	NOUN
taxlaw-2803	587	45	sd	sd	ADP
taxlaw-2803	587	46	=	=	SYM
taxlaw-2803	587	47	e	e	PROPN
taxlaw-2803	587	48	+	+	CCONJ
taxlaw-2803	587	49	i	i	PROPN
taxlaw-2803	587	50	d	d	PROPN
taxlaw-2803	587	51	–	–	PUNCT
taxlaw-2803	587	52	f	f	NOUN
taxlaw-2803	587	53	which	which	PRON
taxlaw-2803	587	54	can	can	AUX
taxlaw-2803	587	55	not	not	PART
taxlaw-2803	587	56	be	be	AUX
taxlaw-2803	587	57	true	true	ADJ
taxlaw-2803	588	1	if	if	SCONJ
taxlaw-2803	588	2	e	e	NOUN
taxlaw-2803	588	3	=	=	SYM
taxlaw-2803	588	4	f	f	PROPN
taxlaw-2803	588	5	but	but	CCONJ
taxlaw-2803	588	6	i	i	PROPN
taxlaw-2803	589	1	d	d	NOUN
taxlaw-2803	589	2	<	<	X
taxlaw-2803	589	3	sd	sd	NOUN
taxlaw-2803	589	4	.	.	PUNCT
taxlaw-2803	590	1	thus	thus	ADV
taxlaw-2803	590	2	sd	sd	ADP
taxlaw-2803	590	3	=	=	SYM
taxlaw-2803	590	4	e	e	PROPN
taxlaw-2803	591	1	+	+	CCONJ
taxlaw-2803	591	2	d	d	X
taxlaw-2803	591	3	'	'	PUNCT
taxlaw-2803	591	4	=	=	SYM
taxlaw-2803	591	5	e	e	NOUN
taxlaw-2803	591	6	+	+	NOUN
taxlaw-2803	591	7	0	0	X
taxlaw-2803	591	8	=	=	SYM
taxlaw-2803	591	9	e	e	X
taxlaw-2803	591	10	(	(	PUNCT
taxlaw-2803	591	11	2	2	NUM
taxlaw-2803	591	12	)	)	PUNCT
taxlaw-2803	591	13	therefore	therefore	ADV
taxlaw-2803	591	14	,	,	PUNCT
taxlaw-2803	591	15	combining	combine	VERB
taxlaw-2803	591	16	results	result	NOUN
taxlaw-2803	591	17	(	(	PUNCT
taxlaw-2803	591	18	1	1	NUM
taxlaw-2803	591	19	)	)	PUNCT
taxlaw-2803	591	20	and	and	CCONJ
taxlaw-2803	591	21	(	(	PUNCT
taxlaw-2803	591	22	2	2	NUM
taxlaw-2803	591	23	)	)	PUNCT
taxlaw-2803	591	24	,	,	PUNCT
taxlaw-2803	591	25	the	the	DET
taxlaw-2803	591	26	two	two	NUM
taxlaw-2803	591	27	tax	tax	NOUN
taxlaw-2803	591	28	systems	system	NOUN
taxlaw-2803	591	29	are	be	AUX
taxlaw-2803	591	30	equivalent	equivalent	ADJ
taxlaw-2803	591	31	if	if	SCONJ
taxlaw-2803	591	32	and	and	CCONJ
taxlaw-2803	591	33	only	only	ADV
taxlaw-2803	591	34	if	if	SCONJ
taxlaw-2803	591	35	sd	sd	ADP
taxlaw-2803	591	36	=	=	SYM
taxlaw-2803	591	37	e	e	NOUN
taxlaw-2803	591	38	=	=	SYM
taxlaw-2803	591	39	f	f	PROPN
taxlaw-2803	591	40	,	,	PUNCT
taxlaw-2803	591	41	or	or	CCONJ
taxlaw-2803	591	42	where	where	SCONJ
taxlaw-2803	591	43	the	the	DET
taxlaw-2803	591	44	standard	standard	ADJ
taxlaw-2803	591	45	deduction	deduction	NOUN
taxlaw-2803	591	46	amount	amount	NOUN
taxlaw-2803	591	47	in	in	ADP
taxlaw-2803	591	48	the	the	DET
taxlaw-2803	591	49	first	first	ADJ
taxlaw-2803	591	50	scenario	scenario	NOUN
taxlaw-2803	591	51	is	be	AUX
taxlaw-2803	591	52	equal	equal	ADJ
taxlaw-2803	591	53	to	to	ADP
taxlaw-2803	591	54	the	the	DET
taxlaw-2803	591	55	floor	floor	NOUN
taxlaw-2803	591	56	and	and	CCONJ
taxlaw-2803	591	57	to	to	ADP
taxlaw-2803	591	58	the	the	DET
taxlaw-2803	591	59	exemption	exemption	NOUN
taxlaw-2803	591	60	(	(	PUNCT
taxlaw-2803	591	61	or	or	CCONJ
taxlaw-2803	591	62	zba	zba	NOUN
taxlaw-2803	591	63	)	)	PUNCT
taxlaw-2803	591	64	in	in	ADP
taxlaw-2803	591	65	the	the	DET
taxlaw-2803	591	66	second	second	ADJ
taxlaw-2803	591	67	scenario	scenario	NOUN
taxlaw-2803	591	68	.	.	PUNCT
taxlaw-2803	592	1	for	for	SCONJ
taxlaw-2803	592	2	a	a	DET
taxlaw-2803	592	3	similar	similar	ADJ
taxlaw-2803	592	4	derivation	derivation	NOUN
taxlaw-2803	592	5	see	see	VERB
taxlaw-2803	592	6	kaplow	kaplow	NOUN
taxlaw-2803	592	7	,	,	PUNCT
taxlaw-2803	592	8	standard	standard	ADJ
taxlaw-2803	592	9	deduction	deduction	NOUN
taxlaw-2803	592	10	,	,	PUNCT
taxlaw-2803	592	11	supra	supra	PROPN
taxlaw-2803	592	12	note	note	NOUN
taxlaw-2803	592	13	12	12	NUM
taxlaw-2803	592	14	,	,	PUNCT
taxlaw-2803	592	15	at	at	ADP
taxlaw-2803	592	16	5	5	NUM
taxlaw-2803	592	17	-	-	SYM
taxlaw-2803	592	18	6	6	NUM
taxlaw-2803	592	19	.	.	NOUN
taxlaw-2803	593	1	90	90	NUM
taxlaw-2803	593	2	note	note	VERB
taxlaw-2803	593	3	that	that	SCONJ
taxlaw-2803	593	4	the	the	DET
taxlaw-2803	593	5	contradiction	contradiction	NOUN
taxlaw-2803	593	6	is	be	AUX
taxlaw-2803	593	7	not	not	PART
taxlaw-2803	593	8	because	because	SCONJ
taxlaw-2803	593	9	calculating	calculate	VERB
taxlaw-2803	593	10	the	the	DET
taxlaw-2803	593	11	tax	tax	NOUN
taxlaw-2803	593	12	base	base	NOUN
taxlaw-2803	593	13	involves	involve	VERB
taxlaw-2803	593	14	subtraction	subtraction	NOUN
taxlaw-2803	593	15	while	while	SCONJ
taxlaw-2803	593	16	applying	apply	VERB
taxlaw-2803	593	17	a	a	DET
taxlaw-2803	593	18	tax	tax	NOUN
taxlaw-2803	593	19	rate	rate	NOUN
taxlaw-2803	593	20	involves	involve	VERB
taxlaw-2803	593	21	multiplication	multiplication	NOUN
taxlaw-2803	593	22	;	;	PUNCT
taxlaw-2803	593	23	a	a	DET
taxlaw-2803	593	24	zba	zba	NOUN
taxlaw-2803	593	25	can	can	AUX
taxlaw-2803	593	26	be	be	AUX
taxlaw-2803	593	27	implemented	implement	VERB
taxlaw-2803	593	28	either	either	CCONJ
taxlaw-2803	593	29	through	through	ADP
taxlaw-2803	593	30	the	the	DET
taxlaw-2803	593	31	rate	rate	NOUN
taxlaw-2803	593	32	structure	structure	NOUN
taxlaw-2803	593	33	or	or	CCONJ
taxlaw-2803	593	34	as	as	ADP
taxlaw-2803	593	35	a	a	DET
taxlaw-2803	593	36	larger	large	ADJ
taxlaw-2803	593	37	personal	personal	ADJ
taxlaw-2803	593	38	exemption	exemption	NOUN
taxlaw-2803	593	39	.	.	PUNCT
taxlaw-2803	594	1	rather	rather	ADV
taxlaw-2803	594	2	,	,	PUNCT
taxlaw-2803	594	3	the	the	DET
taxlaw-2803	594	4	contradiction	contradiction	NOUN
taxlaw-2803	594	5	is	be	AUX
taxlaw-2803	594	6	in	in	ADP
taxlaw-2803	594	7	having	have	VERB
taxlaw-2803	594	8	the	the	DET
taxlaw-2803	594	9	zba	zba	NOUN
taxlaw-2803	594	10	also	also	ADV
taxlaw-2803	594	11	substitute	substitute	VERB
taxlaw-2803	594	12	for	for	ADP
taxlaw-2803	594	13	items	item	NOUN
taxlaw-2803	594	14	that	that	PRON
taxlaw-2803	594	15	are	be	AUX
taxlaw-2803	594	16	independently	independently	ADV
taxlaw-2803	594	17	deducted	deduct	VERB
taxlaw-2803	594	18	from	from	ADP
taxlaw-2803	594	19	the	the	DET
taxlaw-2803	594	20	tax	tax	NOUN
taxlaw-2803	594	21	base	base	NOUN
taxlaw-2803	594	22	.	.	PUNCT
taxlaw-2803	595	1	2011	2011	NUM
taxlaw-2803	595	2	]	]	PUNCT
taxlaw-2803	596	1	doing	do	VERB
taxlaw-2803	596	2	too	too	ADV
taxlaw-2803	596	3	much	much	ADJ
taxlaw-2803	596	4	221	221	NUM
taxlaw-2803	596	5	that	that	PRON
taxlaw-2803	596	6	derive	derive	VERB
taxlaw-2803	596	7	from	from	ADP
taxlaw-2803	596	8	contradictory	contradictory	ADJ
taxlaw-2803	596	9	assumptions	assumption	NOUN
taxlaw-2803	596	10	.	.	PUNCT
taxlaw-2803	597	1	91	91	NUM
taxlaw-2803	597	2	for	for	ADP
taxlaw-2803	597	3	example	example	NOUN
taxlaw-2803	597	4	,	,	PUNCT
taxlaw-2803	597	5	a	a	DET
taxlaw-2803	597	6	leading	lead	VERB
taxlaw-2803	597	7	treatise	treatise	NOUN
taxlaw-2803	597	8	states	state	VERB
taxlaw-2803	597	9	that	that	SCONJ
taxlaw-2803	597	10	as	as	ADP
taxlaw-2803	597	11	a	a	DET
taxlaw-2803	597	12	result	result	NOUN
taxlaw-2803	597	13	of	of	ADP
taxlaw-2803	597	14	the	the	DET
taxlaw-2803	597	15	standard	standard	ADJ
taxlaw-2803	597	16	deduction	deduction	NOUN
taxlaw-2803	597	17	a	a	DET
taxlaw-2803	597	18	non	non	NOUN
taxlaw-2803	597	19	-	-	ADJ
taxlaw-2803	597	20	itemizer	itemizer	ADJ
taxlaw-2803	597	21	does	do	AUX
taxlaw-2803	597	22	not	not	PART
taxlaw-2803	597	23	get	get	VERB
taxlaw-2803	597	24	a	a	DET
taxlaw-2803	597	25	tax	tax	NOUN
taxlaw-2803	597	26	benefit	benefit	NOUN
taxlaw-2803	597	27	from	from	ADP
taxlaw-2803	597	28	his	his	PRON
taxlaw-2803	597	29	charitable	charitable	ADJ
taxlaw-2803	597	30	contributions	contribution	NOUN
taxlaw-2803	597	31	,	,	PUNCT
taxlaw-2803	597	32	medical	medical	ADJ
taxlaw-2803	597	33	expenses	expense	NOUN
taxlaw-2803	597	34	,	,	PUNCT
taxlaw-2803	597	35	or	or	CCONJ
taxlaw-2803	597	36	casualty	casualty	NOUN
taxlaw-2803	597	37	losses	loss	NOUN
taxlaw-2803	597	38	—	—	PUNCT
taxlaw-2803	597	39	a	a	DET
taxlaw-2803	597	40	criticism	criticism	NOUN
taxlaw-2803	597	41	that	that	SCONJ
taxlaw-2803	597	42	,	,	PUNCT
taxlaw-2803	597	43	as	as	SCONJ
taxlaw-2803	597	44	discussed	discuss	VERB
taxlaw-2803	597	45	below	below	ADV
taxlaw-2803	597	46	,	,	PUNCT
taxlaw-2803	597	47	only	only	ADV
taxlaw-2803	597	48	applies	apply	VERB
taxlaw-2803	597	49	if	if	SCONJ
taxlaw-2803	597	50	we	we	PRON
taxlaw-2803	597	51	view	view	VERB
taxlaw-2803	597	52	the	the	DET
taxlaw-2803	597	53	standard	standard	ADJ
taxlaw-2803	597	54	deduction	deduction	NOUN
taxlaw-2803	597	55	primarily	primarily	ADV
taxlaw-2803	597	56	as	as	ADP
taxlaw-2803	597	57	an	an	DET
taxlaw-2803	597	58	element	element	NOUN
taxlaw-2803	597	59	of	of	ADP
taxlaw-2803	597	60	progressivity	progressivity	NOUN
taxlaw-2803	597	61	92	92	NUM
taxlaw-2803	597	62	—	—	PUNCT
taxlaw-2803	597	63	but	but	CCONJ
taxlaw-2803	597	64	that	that	SCONJ
taxlaw-2803	597	65	a	a	DET
taxlaw-2803	597	66	fixed	fix	VERB
taxlaw-2803	597	67	standard	standard	ADJ
taxlaw-2803	597	68	deduction	deduction	NOUN
taxlaw-2803	597	69	ought	ought	AUX
taxlaw-2803	597	70	to	to	PART
taxlaw-2803	597	71	be	be	AUX
taxlaw-2803	597	72	replaced	replace	VERB
taxlaw-2803	597	73	with	with	ADP
taxlaw-2803	597	74	one	one	NUM
taxlaw-2803	597	75	calculated	calculate	VERB
taxlaw-2803	597	76	as	as	ADP
taxlaw-2803	597	77	a	a	DET
taxlaw-2803	597	78	percentage	percentage	NOUN
taxlaw-2803	597	79	of	of	ADP
taxlaw-2803	597	80	agi	agi	NOUN
taxlaw-2803	597	81	—	—	PUNCT
taxlaw-2803	597	82	an	an	DET
taxlaw-2803	597	83	appropriate	appropriate	ADJ
taxlaw-2803	597	84	solution	solution	NOUN
taxlaw-2803	597	85	only	only	ADV
taxlaw-2803	597	86	if	if	SCONJ
taxlaw-2803	597	87	we	we	PRON
taxlaw-2803	597	88	see	see	VERB
taxlaw-2803	597	89	the	the	DET
taxlaw-2803	597	90	standard	standard	ADJ
taxlaw-2803	597	91	deduction	deduction	NOUN
taxlaw-2803	597	92	as	as	ADP
taxlaw-2803	597	93	primarily	primarily	ADV
taxlaw-2803	597	94	an	an	DET
taxlaw-2803	597	95	element	element	NOUN
taxlaw-2803	597	96	of	of	ADP
taxlaw-2803	597	97	simplification	simplification	NOUN
taxlaw-2803	597	98	.	.	PUNCT
taxlaw-2803	598	1	93	93	NUM
taxlaw-2803	598	2	the	the	DET
taxlaw-2803	598	3	problem	problem	NOUN
taxlaw-2803	598	4	and	and	CCONJ
taxlaw-2803	598	5	the	the	DET
taxlaw-2803	598	6	solution	solution	NOUN
taxlaw-2803	598	7	are	be	AUX
taxlaw-2803	598	8	unrelated	unrelated	ADJ
taxlaw-2803	598	9	.	.	PUNCT
taxlaw-2803	599	1	to	to	PART
taxlaw-2803	599	2	show	show	VERB
taxlaw-2803	599	3	the	the	DET
taxlaw-2803	599	4	contradiction	contradiction	NOUN
taxlaw-2803	599	5	,	,	PUNCT
taxlaw-2803	599	6	i	i	PRON
taxlaw-2803	599	7	imagine	imagine	VERB
taxlaw-2803	599	8	two	two	NUM
taxlaw-2803	599	9	extreme	extreme	ADJ
taxlaw-2803	599	10	,	,	PUNCT
taxlaw-2803	599	11	but	but	CCONJ
taxlaw-2803	599	12	computationally	computationally	ADV
taxlaw-2803	599	13	equivalent	equivalent	ADJ
taxlaw-2803	599	14	,	,	PUNCT
taxlaw-2803	599	15	cases	case	NOUN
taxlaw-2803	599	16	:	:	PUNCT
taxlaw-2803	599	17	one	one	NUM
taxlaw-2803	599	18	,	,	PUNCT
taxlaw-2803	599	19	in	in	ADP
taxlaw-2803	599	20	which	which	PRON
taxlaw-2803	599	21	congress	congress	PROPN
taxlaw-2803	599	22	has	have	AUX
taxlaw-2803	599	23	effectively	effectively	ADV
taxlaw-2803	599	24	decided	decide	VERB
taxlaw-2803	599	25	not	not	PART
taxlaw-2803	599	26	to	to	PART
taxlaw-2803	599	27	have	have	VERB
taxlaw-2803	599	28	a	a	DET
taxlaw-2803	599	29	zero	zero	NUM
taxlaw-2803	599	30	bracket	bracket	NOUN
taxlaw-2803	599	31	at	at	ADV
taxlaw-2803	599	32	all	all	ADV
taxlaw-2803	599	33	—	—	PUNCT
taxlaw-2803	599	34	to	to	PART
taxlaw-2803	599	35	tax	tax	VERB
taxlaw-2803	599	36	the	the	DET
taxlaw-2803	599	37	first	first	ADJ
taxlaw-2803	599	38	dollar	dollar	NOUN
taxlaw-2803	599	39	of	of	ADP
taxlaw-2803	599	40	income	income	NOUN
taxlaw-2803	599	41	—	—	PUNCT
taxlaw-2803	599	42	and	and	CCONJ
taxlaw-2803	599	43	to	to	PART
taxlaw-2803	599	44	have	have	VERB
taxlaw-2803	599	45	the	the	DET
taxlaw-2803	599	46	standard	standard	ADJ
taxlaw-2803	599	47	deduction	deduction	NOUN
taxlaw-2803	599	48	act	act	NOUN
taxlaw-2803	599	49	entirely	entirely	ADV
taxlaw-2803	599	50	as	as	ADP
taxlaw-2803	599	51	a	a	DET
taxlaw-2803	599	52	substitute	substitute	NOUN
taxlaw-2803	599	53	for	for	ADP
taxlaw-2803	599	54	the	the	DET
taxlaw-2803	599	55	itemized	itemize	VERB
taxlaw-2803	599	56	deductions	deduction	NOUN
taxlaw-2803	599	57	;	;	PUNCT
taxlaw-2803	599	58	and	and	CCONJ
taxlaw-2803	599	59	a	a	DET
taxlaw-2803	599	60	second	second	ADJ
taxlaw-2803	599	61	,	,	PUNCT
taxlaw-2803	599	62	in	in	ADP
taxlaw-2803	599	63	which	which	PRON
taxlaw-2803	599	64	congress	congress	PROPN
taxlaw-2803	599	65	has	have	AUX
taxlaw-2803	599	66	effectively	effectively	ADV
taxlaw-2803	599	67	decided	decide	VERB
taxlaw-2803	599	68	to	to	PART
taxlaw-2803	599	69	have	have	VERB
taxlaw-2803	599	70	a	a	DET
taxlaw-2803	599	71	zero	zero	NUM
taxlaw-2803	599	72	bracket	bracket	NOUN
taxlaw-2803	599	73	amount	amount	NOUN
taxlaw-2803	599	74	—	—	PUNCT
taxlaw-2803	599	75	a	a	DET
taxlaw-2803	599	76	zba	zba	NOUN
taxlaw-2803	599	77	—	—	PUNCT
taxlaw-2803	599	78	exactly	exactly	ADV
taxlaw-2803	599	79	equal	equal	ADJ
taxlaw-2803	599	80	to	to	ADP
taxlaw-2803	599	81	the	the	DET
taxlaw-2803	599	82	standard	standard	ADJ
taxlaw-2803	599	83	deduction	deduction	NOUN
taxlaw-2803	599	84	,	,	PUNCT
taxlaw-2803	599	85	but	but	CCONJ
taxlaw-2803	599	86	to	to	PART
taxlaw-2803	599	87	have	have	VERB
taxlaw-2803	599	88	a	a	DET
taxlaw-2803	599	89	floor	floor	NOUN
taxlaw-2803	599	90	on	on	ADP
taxlaw-2803	599	91	combined	combine	VERB
taxlaw-2803	599	92	itemized	itemize	VERB
taxlaw-2803	599	93	expenses	expense	NOUN
taxlaw-2803	599	94	also	also	ADV
taxlaw-2803	599	95	exactly	exactly	ADV
taxlaw-2803	599	96	equal	equal	ADJ
taxlaw-2803	599	97	to	to	ADP
taxlaw-2803	599	98	that	that	DET
taxlaw-2803	599	99	standard	standard	ADJ
taxlaw-2803	599	100	deduction	deduction	NOUN
taxlaw-2803	599	101	.	.	PUNCT
taxlaw-2803	600	1	i	i	PRON
taxlaw-2803	600	2	also	also	ADV
taxlaw-2803	600	3	examine	examine	VERB
taxlaw-2803	600	4	a	a	DET
taxlaw-2803	600	5	third	third	ADJ
taxlaw-2803	600	6	case	case	NOUN
taxlaw-2803	600	7	,	,	PUNCT
taxlaw-2803	600	8	where	where	SCONJ
taxlaw-2803	600	9	the	the	DET
taxlaw-2803	600	10	zba	zba	NOUN
taxlaw-2803	600	11	is	be	AUX
taxlaw-2803	600	12	implicitly	implicitly	ADV
taxlaw-2803	600	13	fixed	fix	VERB
taxlaw-2803	600	14	at	at	ADP
taxlaw-2803	600	15	some	some	DET
taxlaw-2803	600	16	amount	amount	NOUN
taxlaw-2803	600	17	less	less	ADJ
taxlaw-2803	600	18	than	than	ADP
taxlaw-2803	600	19	the	the	DET
taxlaw-2803	600	20	full	full	ADJ
taxlaw-2803	600	21	standard	standard	ADJ
taxlaw-2803	600	22	deduction	deduction	NOUN
taxlaw-2803	600	23	.	.	PUNCT
taxlaw-2803	601	1	as	as	SCONJ
taxlaw-2803	601	2	i	i	PRON
taxlaw-2803	601	3	will	will	AUX
taxlaw-2803	601	4	show	show	VERB
taxlaw-2803	601	5	,	,	PUNCT
taxlaw-2803	601	6	the	the	DET
taxlaw-2803	601	7	policy	policy	NOUN
taxlaw-2803	601	8	criticisms	criticism	NOUN
taxlaw-2803	601	9	vary	vary	VERB
taxlaw-2803	601	10	significantly	significantly	ADV
taxlaw-2803	601	11	depending	depend	VERB
taxlaw-2803	601	12	on	on	ADP
taxlaw-2803	601	13	this	this	DET
taxlaw-2803	601	14	choice	choice	NOUN
taxlaw-2803	601	15	of	of	ADP
taxlaw-2803	601	16	frame	frame	NOUN
taxlaw-2803	601	17	.	.	PUNCT
taxlaw-2803	602	1	it	it	PRON
taxlaw-2803	602	2	is	be	AUX
taxlaw-2803	602	3	important	important	ADJ
taxlaw-2803	602	4	to	to	PART
taxlaw-2803	602	5	note	note	VERB
taxlaw-2803	602	6	at	at	ADP
taxlaw-2803	602	7	the	the	DET
taxlaw-2803	602	8	outset	outset	NOUN
taxlaw-2803	602	9	that	that	SCONJ
taxlaw-2803	602	10	these	these	DET
taxlaw-2803	602	11	cases	case	NOUN
taxlaw-2803	602	12	are	be	AUX
taxlaw-2803	602	13	revenueand	revenueand	NOUN
taxlaw-2803	602	14	distributionneutral	distributionneutral	NOUN
taxlaw-2803	602	15	;	;	PUNCT
taxlaw-2803	602	16	a	a	DET
taxlaw-2803	602	17	given	give	VERB
taxlaw-2803	602	18	taxpayer	taxpayer	NOUN
taxlaw-2803	602	19	’s	’s	PART
taxlaw-2803	602	20	tax	tax	NOUN
taxlaw-2803	602	21	return	return	NOUN
taxlaw-2803	602	22	would	would	AUX
taxlaw-2803	602	23	not	not	PART
taxlaw-2803	602	24	be	be	AUX
taxlaw-2803	602	25	affected	affect	VERB
taxlaw-2803	602	26	by	by	ADP
taxlaw-2803	602	27	this	this	DET
taxlaw-2803	602	28	choice	choice	NOUN
taxlaw-2803	602	29	of	of	ADP
taxlaw-2803	602	30	frame	frame	NOUN
taxlaw-2803	602	31	.	.	PUNCT
taxlaw-2803	603	1	the	the	DET
taxlaw-2803	603	2	purpose	purpose	NOUN
taxlaw-2803	603	3	of	of	ADP
taxlaw-2803	603	4	this	this	DET
taxlaw-2803	603	5	exercise	exercise	NOUN
taxlaw-2803	603	6	is	be	AUX
taxlaw-2803	603	7	not	not	PART
taxlaw-2803	603	8	to	to	PART
taxlaw-2803	603	9	argue	argue	VERB
taxlaw-2803	603	10	that	that	SCONJ
taxlaw-2803	603	11	one	one	NUM
taxlaw-2803	603	12	or	or	CCONJ
taxlaw-2803	603	13	the	the	DET
taxlaw-2803	603	14	other	other	ADJ
taxlaw-2803	603	15	view	view	NOUN
taxlaw-2803	603	16	changes	change	VERB
taxlaw-2803	603	17	anything	anything	PRON
taxlaw-2803	603	18	computationally	computationally	ADV
taxlaw-2803	603	19	—	—	PUNCT
taxlaw-2803	603	20	as	as	SCONJ
taxlaw-2803	603	21	shown	show	VERB
taxlaw-2803	603	22	in	in	ADP
taxlaw-2803	603	23	part	part	NOUN
taxlaw-2803	603	24	iii.a	iii.a	PROPN
taxlaw-2803	603	25	,	,	PUNCT
taxlaw-2803	603	26	supra	supra	NOUN
taxlaw-2803	603	27	,	,	PUNCT
taxlaw-2803	603	28	the	the	DET
taxlaw-2803	603	29	two	two	NUM
taxlaw-2803	603	30	are	be	AUX
taxlaw-2803	603	31	equivalent	equivalent	ADJ
taxlaw-2803	603	32	.	.	PUNCT
taxlaw-2803	604	1	rather	rather	ADV
taxlaw-2803	604	2	,	,	PUNCT
taxlaw-2803	604	3	the	the	DET
taxlaw-2803	604	4	purpose	purpose	NOUN
taxlaw-2803	604	5	is	be	AUX
taxlaw-2803	604	6	to	to	PART
taxlaw-2803	604	7	show	show	VERB
taxlaw-2803	604	8	the	the	DET
taxlaw-2803	604	9	contradictory	contradictory	ADJ
taxlaw-2803	604	10	criticisms	criticism	NOUN
taxlaw-2803	604	11	that	that	PRON
taxlaw-2803	604	12	result	result	VERB
taxlaw-2803	604	13	from	from	ADP
taxlaw-2803	604	14	the	the	DET
taxlaw-2803	604	15	two	two	NUM
taxlaw-2803	604	16	frames	frame	NOUN
taxlaw-2803	604	17	,	,	PUNCT
taxlaw-2803	604	18	and	and	CCONJ
taxlaw-2803	604	19	to	to	PART
taxlaw-2803	604	20	ask	ask	VERB
taxlaw-2803	604	21	what	what	PRON
taxlaw-2803	604	22	conclusions	conclusion	NOUN
taxlaw-2803	604	23	,	,	PUNCT
taxlaw-2803	604	24	if	if	SCONJ
taxlaw-2803	604	25	any	any	PRON
taxlaw-2803	604	26	,	,	PUNCT
taxlaw-2803	604	27	we	we	PRON
taxlaw-2803	604	28	can	can	AUX
taxlaw-2803	604	29	draw	draw	VERB
taxlaw-2803	604	30	about	about	ADP
taxlaw-2803	604	31	the	the	DET
taxlaw-2803	604	32	current	current	ADJ
taxlaw-2803	604	33	system	system	NOUN
taxlaw-2803	604	34	’s	’s	PART
taxlaw-2803	604	35	trade	trade	NOUN
taxlaw-2803	604	36	-	-	PUNCT
taxlaw-2803	604	37	offs	off	NOUN
taxlaw-2803	604	38	between	between	ADP
taxlaw-2803	604	39	progressivity	progressivity	NOUN
taxlaw-2803	604	40	and	and	CCONJ
taxlaw-2803	604	41	simplification	simplification	NOUN
taxlaw-2803	604	42	.	.	PUNCT
taxlaw-2803	605	1	94	94	NUM
taxlaw-2803	605	2	91	91	NUM
taxlaw-2803	605	3	it	it	PRON
taxlaw-2803	605	4	should	should	AUX
taxlaw-2803	605	5	be	be	AUX
taxlaw-2803	605	6	noted	note	VERB
taxlaw-2803	605	7	that	that	SCONJ
taxlaw-2803	605	8	the	the	DET
taxlaw-2803	605	9	standard	standard	ADJ
taxlaw-2803	605	10	deduction	deduction	NOUN
taxlaw-2803	605	11	is	be	AUX
taxlaw-2803	605	12	a	a	DET
taxlaw-2803	605	13	compromise	compromise	NOUN
taxlaw-2803	605	14	between	between	ADP
taxlaw-2803	605	15	simplification	simplification	NOUN
taxlaw-2803	605	16	and	and	CCONJ
taxlaw-2803	605	17	progressivity	progressivity	NOUN
taxlaw-2803	605	18	,	,	PUNCT
taxlaw-2803	605	19	and	and	CCONJ
taxlaw-2803	605	20	thus	thus	ADV
taxlaw-2803	605	21	both	both	DET
taxlaw-2803	605	22	sets	set	NOUN
taxlaw-2803	605	23	of	of	ADP
taxlaw-2803	605	24	criticisms	criticism	NOUN
taxlaw-2803	605	25	can	can	AUX
taxlaw-2803	605	26	,	,	PUNCT
taxlaw-2803	605	27	in	in	ADP
taxlaw-2803	605	28	a	a	DET
taxlaw-2803	605	29	sense	sense	NOUN
taxlaw-2803	605	30	,	,	PUNCT
taxlaw-2803	605	31	be	be	AUX
taxlaw-2803	605	32	partially	partially	ADV
taxlaw-2803	605	33	true	true	ADJ
taxlaw-2803	605	34	at	at	ADP
taxlaw-2803	605	35	the	the	DET
taxlaw-2803	605	36	same	same	ADJ
taxlaw-2803	605	37	time	time	NOUN
taxlaw-2803	605	38	.	.	PUNCT
taxlaw-2803	606	1	but	but	CCONJ
taxlaw-2803	606	2	this	this	PRON
taxlaw-2803	606	3	only	only	ADV
taxlaw-2803	606	4	underscores	underscore	VERB
taxlaw-2803	606	5	the	the	DET
taxlaw-2803	606	6	conceptual	conceptual	ADJ
taxlaw-2803	606	7	complexity	complexity	NOUN
taxlaw-2803	606	8	of	of	ADP
taxlaw-2803	606	9	the	the	DET
taxlaw-2803	606	10	standard	standard	ADJ
taxlaw-2803	606	11	deduction	deduction	NOUN
taxlaw-2803	606	12	and	and	CCONJ
taxlaw-2803	606	13	its	its	PRON
taxlaw-2803	606	14	effect	effect	NOUN
taxlaw-2803	606	15	on	on	ADP
taxlaw-2803	606	16	debates	debate	NOUN
taxlaw-2803	606	17	regarding	regard	VERB
taxlaw-2803	606	18	the	the	DET
taxlaw-2803	606	19	personal	personal	ADJ
taxlaw-2803	606	20	deductions	deduction	NOUN
taxlaw-2803	606	21	.	.	PUNCT
taxlaw-2803	607	1	92	92	NUM
taxlaw-2803	607	2	while	while	SCONJ
taxlaw-2803	607	3	it	it	PRON
taxlaw-2803	607	4	is	be	AUX
taxlaw-2803	607	5	the	the	DET
taxlaw-2803	607	6	case	case	NOUN
taxlaw-2803	607	7	that	that	SCONJ
taxlaw-2803	607	8	a	a	DET
taxlaw-2803	607	9	non	non	ADJ
taxlaw-2803	607	10	-	-	ADJ
taxlaw-2803	607	11	itemizer	itemizer	ADJ
taxlaw-2803	607	12	’s	’s	PART
taxlaw-2803	607	13	charitable	charitable	ADJ
taxlaw-2803	607	14	giving	giving	NOUN
taxlaw-2803	607	15	is	be	AUX
taxlaw-2803	607	16	not	not	PART
taxlaw-2803	607	17	subsidized	subsidize	VERB
taxlaw-2803	607	18	at	at	ADP
taxlaw-2803	607	19	the	the	DET
taxlaw-2803	607	20	margin	margin	NOUN
taxlaw-2803	607	21	,	,	PUNCT
taxlaw-2803	607	22	it	it	PRON
taxlaw-2803	607	23	is	be	AUX
taxlaw-2803	607	24	not	not	PART
taxlaw-2803	607	25	the	the	DET
taxlaw-2803	607	26	case	case	NOUN
taxlaw-2803	607	27	that	that	SCONJ
taxlaw-2803	607	28	the	the	DET
taxlaw-2803	607	29	encouragement	encouragement	NOUN
taxlaw-2803	607	30	to	to	PART
taxlaw-2803	607	31	give	give	VERB
taxlaw-2803	607	32	is	be	AUX
taxlaw-2803	607	33	―wholly	―wholly	ADV
taxlaw-2803	607	34	absent‖	absent‖	NUM
taxlaw-2803	607	35	for	for	ADP
taxlaw-2803	607	36	a	a	DET
taxlaw-2803	607	37	non	non	ADJ
taxlaw-2803	607	38	-	-	ADJ
taxlaw-2803	607	39	itemizer	itemizer	ADJ
taxlaw-2803	607	40	if	if	SCONJ
taxlaw-2803	607	41	we	we	PRON
taxlaw-2803	607	42	consider	consider	VERB
taxlaw-2803	607	43	the	the	DET
taxlaw-2803	607	44	standard	standard	ADJ
taxlaw-2803	607	45	deduction	deduction	NOUN
taxlaw-2803	607	46	to	to	PART
taxlaw-2803	607	47	be	be	AUX
taxlaw-2803	607	48	largely	largely	ADV
taxlaw-2803	607	49	or	or	CCONJ
taxlaw-2803	607	50	entirely	entirely	ADV
taxlaw-2803	607	51	a	a	DET
taxlaw-2803	607	52	substitute	substitute	NOUN
taxlaw-2803	607	53	for	for	ADP
taxlaw-2803	607	54	the	the	DET
taxlaw-2803	607	55	itemized	itemize	VERB
taxlaw-2803	607	56	deductions	deduction	NOUN
taxlaw-2803	607	57	,	,	PUNCT
taxlaw-2803	607	58	and	and	CCONJ
taxlaw-2803	607	59	not	not	PART
taxlaw-2803	607	60	a	a	DET
taxlaw-2803	607	61	zba	zba	NOUN
taxlaw-2803	607	62	.	.	PUNCT
taxlaw-2803	608	1	see	see	VERB
taxlaw-2803	608	2	text	text	NOUN
taxlaw-2803	608	3	at	at	ADP
taxlaw-2803	608	4	infra	infra	NOUN
taxlaw-2803	608	5	note	note	VERB
taxlaw-2803	608	6	100	100	NUM
taxlaw-2803	608	7	.	.	PUNCT
taxlaw-2803	609	1	93	93	NUM
taxlaw-2803	609	2	bittker	bittker	NOUN
taxlaw-2803	609	3	&	&	CCONJ
taxlaw-2803	609	4	lokken	lokken	PROPN
taxlaw-2803	609	5	,	,	PUNCT
taxlaw-2803	609	6	supra	supra	PROPN
taxlaw-2803	609	7	note	note	PROPN
taxlaw-2803	609	8	21	21	NUM
taxlaw-2803	609	9	,	,	PUNCT
taxlaw-2803	609	10	¶	¶	PROPN
taxlaw-2803	609	11	30.5.1	30.5.1	NUM
taxlaw-2803	609	12	.	.	PUNCT
taxlaw-2803	610	1	the	the	DET
taxlaw-2803	610	2	treatise	treatise	NOUN
taxlaw-2803	610	3	notes	note	VERB
taxlaw-2803	610	4	that	that	SCONJ
taxlaw-2803	610	5	this	this	DET
taxlaw-2803	610	6	fix	fix	NOUN
taxlaw-2803	610	7	would	would	AUX
taxlaw-2803	610	8	―not	―not	ADV
taxlaw-2803	610	9	have	have	VERB
taxlaw-2803	610	10	the	the	DET
taxlaw-2803	610	11	progressivity	progressivity	NOUN
taxlaw-2803	610	12	effects	effect	NOUN
taxlaw-2803	610	13	of	of	ADP
taxlaw-2803	610	14	the	the	DET
taxlaw-2803	610	15	present	present	ADJ
taxlaw-2803	610	16	deduction,‖	deduction,‖	PROPN
taxlaw-2803	610	17	i	i	PRON
taxlaw-2803	610	18	d.	d.	PROPN
taxlaw-2803	610	19	,	,	PUNCT
taxlaw-2803	610	20	which	which	PRON
taxlaw-2803	610	21	is	be	AUX
taxlaw-2803	610	22	partly	partly	ADV
taxlaw-2803	610	23	an	an	DET
taxlaw-2803	610	24	acknowledgement	acknowledgement	NOUN
taxlaw-2803	610	25	of	of	ADP
taxlaw-2803	610	26	the	the	DET
taxlaw-2803	610	27	conflict	conflict	NOUN
taxlaw-2803	610	28	.	.	PUNCT
taxlaw-2803	611	1	but	but	CCONJ
taxlaw-2803	611	2	the	the	DET
taxlaw-2803	611	3	treatise	treatise	NOUN
taxlaw-2803	611	4	identifies	identify	VERB
taxlaw-2803	611	5	the	the	DET
taxlaw-2803	611	6	progressivity	progressivity	NOUN
taxlaw-2803	611	7	effects	effect	NOUN
taxlaw-2803	611	8	as	as	ADP
taxlaw-2803	611	9	the	the	DET
taxlaw-2803	611	10	phase	phase	NOUN
taxlaw-2803	611	11	-	-	PUNCT
taxlaw-2803	611	12	out	out	NOUN
taxlaw-2803	611	13	of	of	ADP
taxlaw-2803	611	14	a	a	DET
taxlaw-2803	611	15	variable	variable	ADJ
taxlaw-2803	611	16	zba	zba	NOUN
taxlaw-2803	611	17	as	as	ADP
taxlaw-2803	611	18	one	one	NUM
taxlaw-2803	611	19	’s	’s	PART
taxlaw-2803	611	20	itemizable	itemizable	ADJ
taxlaw-2803	611	21	expenses	expense	NOUN
taxlaw-2803	611	22	increase	increase	NOUN
taxlaw-2803	611	23	.	.	PUNCT
taxlaw-2803	612	1	i	i	PRON
taxlaw-2803	612	2	d.	d.	PROPN
taxlaw-2803	612	3	under	under	ADP
taxlaw-2803	612	4	this	this	DET
taxlaw-2803	612	5	view	view	NOUN
taxlaw-2803	612	6	of	of	ADP
taxlaw-2803	612	7	the	the	DET
taxlaw-2803	612	8	standard	standard	ADJ
taxlaw-2803	612	9	deduction	deduction	NOUN
taxlaw-2803	612	10	only	only	ADV
taxlaw-2803	612	11	the	the	DET
taxlaw-2803	612	12	net	net	ADJ
taxlaw-2803	612	13	amount	amount	NOUN
taxlaw-2803	612	14	of	of	ADP
taxlaw-2803	612	15	the	the	DET
taxlaw-2803	612	16	standard	standard	ADJ
taxlaw-2803	612	17	deduction	deduction	NOUN
taxlaw-2803	612	18	above	above	ADP
taxlaw-2803	612	19	itemizable	itemizable	ADJ
taxlaw-2803	612	20	expenses	expense	NOUN
taxlaw-2803	612	21	is	be	AUX
taxlaw-2803	612	22	the	the	DET
taxlaw-2803	612	23	zba	zba	NOUN
taxlaw-2803	612	24	.	.	PUNCT
taxlaw-2803	613	1	because	because	SCONJ
taxlaw-2803	613	2	itemizable	itemizable	ADJ
taxlaw-2803	613	3	expenses	expense	NOUN
taxlaw-2803	613	4	tend	tend	VERB
taxlaw-2803	613	5	to	to	PART
taxlaw-2803	613	6	track	track	VERB
taxlaw-2803	613	7	income	income	NOUN
taxlaw-2803	613	8	,	,	PUNCT
taxlaw-2803	613	9	the	the	DET
taxlaw-2803	613	10	treatise	treatise	NOUN
taxlaw-2803	613	11	argues	argue	VERB
taxlaw-2803	613	12	,	,	PUNCT
taxlaw-2803	613	13	the	the	DET
taxlaw-2803	613	14	zba	zba	NOUN
taxlaw-2803	613	15	tends	tend	VERB
taxlaw-2803	613	16	to	to	PART
taxlaw-2803	613	17	be	be	AUX
taxlaw-2803	613	18	largest	large	ADJ
taxlaw-2803	613	19	for	for	ADP
taxlaw-2803	613	20	those	those	PRON
taxlaw-2803	613	21	with	with	ADP
taxlaw-2803	613	22	the	the	DET
taxlaw-2803	613	23	least	least	ADJ
taxlaw-2803	613	24	income	income	NOUN
taxlaw-2803	613	25	,	,	PUNCT
taxlaw-2803	613	26	and	and	CCONJ
taxlaw-2803	613	27	disappears	disappear	VERB
taxlaw-2803	613	28	for	for	ADP
taxlaw-2803	613	29	those	those	PRON
taxlaw-2803	613	30	with	with	ADP
taxlaw-2803	613	31	higher	high	ADJ
taxlaw-2803	613	32	income	income	NOUN
taxlaw-2803	613	33	.	.	PUNCT
taxlaw-2803	614	1	i	i	PRON
taxlaw-2803	614	2	d.	d.	PROPN
taxlaw-2803	614	3	thus	thus	ADV
taxlaw-2803	614	4	,	,	PUNCT
taxlaw-2803	614	5	the	the	DET
taxlaw-2803	614	6	loss	loss	NOUN
taxlaw-2803	614	7	of	of	ADP
taxlaw-2803	614	8	progressivity	progressivity	NOUN
taxlaw-2803	614	9	under	under	ADP
taxlaw-2803	614	10	the	the	DET
taxlaw-2803	614	11	treatise	treatise	NOUN
taxlaw-2803	614	12	’s	’s	PART
taxlaw-2803	614	13	proposal	proposal	NOUN
taxlaw-2803	614	14	comes	come	VERB
taxlaw-2803	614	15	from	from	ADP
taxlaw-2803	614	16	losing	lose	VERB
taxlaw-2803	614	17	a	a	DET
taxlaw-2803	614	18	variable	variable	ADJ
taxlaw-2803	614	19	zba	zba	NOUN
taxlaw-2803	614	20	that	that	PRON
taxlaw-2803	614	21	phases	phase	VERB
taxlaw-2803	614	22	out	out	ADP
taxlaw-2803	614	23	with	with	ADP
taxlaw-2803	614	24	a	a	DET
taxlaw-2803	614	25	proxy	proxy	NOUN
taxlaw-2803	614	26	for	for	ADP
taxlaw-2803	614	27	income	income	NOUN
taxlaw-2803	614	28	.	.	PUNCT
taxlaw-2803	615	1	i	i	PRON
taxlaw-2803	615	2	d.	d.	PROPN
taxlaw-2803	615	3	however	however	ADV
taxlaw-2803	615	4	,	,	PUNCT
taxlaw-2803	615	5	this	this	DET
taxlaw-2803	615	6	interpretation	interpretation	NOUN
taxlaw-2803	615	7	of	of	ADP
taxlaw-2803	615	8	the	the	DET
taxlaw-2803	615	9	current	current	ADJ
taxlaw-2803	615	10	standard	standard	ADJ
taxlaw-2803	615	11	deduction	deduction	NOUN
taxlaw-2803	615	12	implies	imply	VERB
taxlaw-2803	615	13	that	that	SCONJ
taxlaw-2803	615	14	the	the	DET
taxlaw-2803	615	15	standard	standard	ADJ
taxlaw-2803	615	16	deduction	deduction	NOUN
taxlaw-2803	615	17	does	do	AUX
taxlaw-2803	615	18	act	act	NOUN
taxlaw-2803	615	19	,	,	PUNCT
taxlaw-2803	615	20	in	in	ADP
taxlaw-2803	615	21	part	part	NOUN
taxlaw-2803	615	22	,	,	PUNCT
taxlaw-2803	615	23	as	as	ADP
taxlaw-2803	615	24	an	an	DET
taxlaw-2803	615	25	approximation	approximation	NOUN
taxlaw-2803	615	26	of	of	ADP
taxlaw-2803	615	27	the	the	DET
taxlaw-2803	615	28	itemized	itemize	VERB
taxlaw-2803	615	29	deductions	deduction	NOUN
taxlaw-2803	615	30	(	(	PUNCT
taxlaw-2803	615	31	since	since	SCONJ
taxlaw-2803	615	32	the	the	DET
taxlaw-2803	615	33	zba	zba	NOUN
taxlaw-2803	615	34	portion	portion	NOUN
taxlaw-2803	615	35	of	of	ADP
taxlaw-2803	615	36	the	the	DET
taxlaw-2803	615	37	standard	standard	ADJ
taxlaw-2803	615	38	deduction	deduction	NOUN
taxlaw-2803	615	39	is	be	AUX
taxlaw-2803	615	40	only	only	ADV
taxlaw-2803	615	41	that	that	DET
taxlaw-2803	615	42	amount	amount	NOUN
taxlaw-2803	615	43	in	in	ADP
taxlaw-2803	615	44	excess	excess	NOUN
taxlaw-2803	615	45	of	of	ADP
taxlaw-2803	615	46	the	the	DET
taxlaw-2803	615	47	itemized	itemize	VERB
taxlaw-2803	615	48	deduction	deduction	NOUN
taxlaw-2803	615	49	)	)	PUNCT
taxlaw-2803	615	50	,	,	PUNCT
taxlaw-2803	615	51	and	and	CCONJ
taxlaw-2803	615	52	this	this	PRON
taxlaw-2803	615	53	is	be	AUX
taxlaw-2803	615	54	in	in	ADP
taxlaw-2803	615	55	conflict	conflict	NOUN
taxlaw-2803	615	56	with	with	ADP
taxlaw-2803	615	57	the	the	DET
taxlaw-2803	615	58	treatise	treatise	NOUN
taxlaw-2803	615	59	’s	’s	PART
taxlaw-2803	615	60	primary	primary	ADJ
taxlaw-2803	615	61	criticism	criticism	NOUN
taxlaw-2803	615	62	of	of	ADP
taxlaw-2803	615	63	the	the	DET
taxlaw-2803	615	64	standard	standard	ADJ
taxlaw-2803	615	65	deduction	deduction	NOUN
taxlaw-2803	615	66	.	.	PUNCT
taxlaw-2803	616	1	in	in	ADP
taxlaw-2803	616	2	other	other	ADJ
taxlaw-2803	616	3	words	word	NOUN
taxlaw-2803	616	4	,	,	PUNCT
taxlaw-2803	616	5	seeing	see	VERB
taxlaw-2803	616	6	the	the	DET
taxlaw-2803	616	7	standard	standard	ADJ
taxlaw-2803	616	8	deduction	deduction	NOUN
taxlaw-2803	616	9	as	as	ADP
taxlaw-2803	616	10	a	a	DET
taxlaw-2803	616	11	variable	variable	ADJ
taxlaw-2803	616	12	zba	zba	NOUN
taxlaw-2803	616	13	that	that	PRON
taxlaw-2803	616	14	phases	phase	VERB
taxlaw-2803	616	15	out	out	ADP
taxlaw-2803	616	16	with	with	ADP
taxlaw-2803	616	17	the	the	DET
taxlaw-2803	616	18	level	level	NOUN
taxlaw-2803	616	19	of	of	ADP
taxlaw-2803	616	20	itemizable	itemizable	ADJ
taxlaw-2803	616	21	expenses	expense	NOUN
taxlaw-2803	616	22	implies	imply	VERB
taxlaw-2803	616	23	that	that	SCONJ
taxlaw-2803	616	24	a	a	DET
taxlaw-2803	616	25	non	non	ADJ
taxlaw-2803	616	26	-	-	ADJ
taxlaw-2803	616	27	itemizer	itemizer	ADJ
taxlaw-2803	616	28	is	be	AUX
taxlaw-2803	616	29	getting	get	VERB
taxlaw-2803	616	30	the	the	DET
taxlaw-2803	616	31	benefit	benefit	NOUN
taxlaw-2803	616	32	of	of	ADP
taxlaw-2803	616	33	a	a	DET
taxlaw-2803	616	34	deduction	deduction	NOUN
taxlaw-2803	616	35	for	for	ADP
taxlaw-2803	616	36	her	her	PRON
taxlaw-2803	616	37	itemizable	itemizable	ADJ
taxlaw-2803	616	38	expenses	expense	NOUN
taxlaw-2803	616	39	(	(	PUNCT
taxlaw-2803	616	40	though	though	SCONJ
taxlaw-2803	616	41	at	at	ADP
taxlaw-2803	616	42	the	the	DET
taxlaw-2803	616	43	expense	expense	NOUN
taxlaw-2803	616	44	of	of	ADP
taxlaw-2803	616	45	a	a	DET
taxlaw-2803	616	46	larger	large	ADJ
taxlaw-2803	616	47	zba	zba	NOUN
taxlaw-2803	616	48	)	)	PUNCT
taxlaw-2803	616	49	.	.	PUNCT
taxlaw-2803	617	1	see	see	VERB
taxlaw-2803	617	2	also	also	ADV
taxlaw-2803	617	3	samansky	samansky	ADJ
taxlaw-2803	617	4	,	,	PUNCT
taxlaw-2803	617	5	supra	supra	ADJ
taxlaw-2803	617	6	note	note	NOUN
taxlaw-2803	617	7	12	12	NUM
taxlaw-2803	617	8	,	,	PUNCT
taxlaw-2803	617	9	at	at	ADP
taxlaw-2803	617	10	555	555	NUM
taxlaw-2803	617	11	(	(	PUNCT
taxlaw-2803	617	12	making	make	VERB
taxlaw-2803	617	13	a	a	DET
taxlaw-2803	617	14	similar	similar	ADJ
taxlaw-2803	617	15	error	error	NOUN
taxlaw-2803	617	16	in	in	ADP
taxlaw-2803	617	17	saying	say	VERB
taxlaw-2803	617	18	that	that	SCONJ
taxlaw-2803	617	19	―[t]he	―[t]he	ADV
taxlaw-2803	617	20	most	most	ADV
taxlaw-2803	617	21	troubling	troubling	ADJ
taxlaw-2803	617	22	consequence	consequence	NOUN
taxlaw-2803	617	23	of	of	ADP
taxlaw-2803	617	24	the	the	DET
taxlaw-2803	617	25	standard	standard	ADJ
taxlaw-2803	617	26	deduction	deduction	NOUN
taxlaw-2803	617	27	is	be	AUX
taxlaw-2803	617	28	that	that	SCONJ
taxlaw-2803	617	29	it	it	PRON
taxlaw-2803	617	30	systematically	systematically	ADV
taxlaw-2803	617	31	deprives	deprive	VERB
taxlaw-2803	617	32	most	most	ADV
taxlaw-2803	617	33	moderate	moderate	ADJ
taxlaw-2803	617	34	income	income	NOUN
taxlaw-2803	617	35	persons	person	NOUN
taxlaw-2803	617	36	of	of	ADP
taxlaw-2803	617	37	any	any	DET
taxlaw-2803	617	38	tax	tax	NOUN
taxlaw-2803	617	39	benefit	benefit	NOUN
taxlaw-2803	617	40	from	from	ADP
taxlaw-2803	617	41	charitable	charitable	ADJ
taxlaw-2803	617	42	contributions‖	contributions‖	NOUN
taxlaw-2803	617	43	)	)	PUNCT
taxlaw-2803	617	44	.	.	PUNCT
taxlaw-2803	618	1	94	94	NUM
taxlaw-2803	619	1	although	although	SCONJ
taxlaw-2803	619	2	the	the	DET
taxlaw-2803	619	3	legislative	legislative	ADJ
taxlaw-2803	619	4	history	history	NOUN
taxlaw-2803	619	5	does	do	AUX
taxlaw-2803	619	6	not	not	PART
taxlaw-2803	619	7	show	show	VERB
taxlaw-2803	619	8	that	that	SCONJ
taxlaw-2803	619	9	congress	congress	PROPN
taxlaw-2803	619	10	engaged	engage	VERB
taxlaw-2803	619	11	with	with	ADP
taxlaw-2803	619	12	these	these	DET
taxlaw-2803	619	13	arguments	argument	NOUN
taxlaw-2803	619	14	when	when	SCONJ
taxlaw-2803	619	15	they	they	PRON
taxlaw-2803	619	16	were	be	AUX
taxlaw-2803	619	17	expanding	expand	VERB
taxlaw-2803	619	18	the	the	DET
taxlaw-2803	619	19	standard	standard	ADJ
taxlaw-2803	619	20	deduction	deduction	NOUN
taxlaw-2803	619	21	,	,	PUNCT
taxlaw-2803	619	22	one	one	NUM
taxlaw-2803	619	23	person	person	NOUN
taxlaw-2803	619	24	did	do	AUX
taxlaw-2803	619	25	raise	raise	VERB
taxlaw-2803	619	26	many	many	ADJ
taxlaw-2803	619	27	of	of	ADP
taxlaw-2803	619	28	the	the	DET
taxlaw-2803	619	29	same	same	ADJ
taxlaw-2803	619	30	arguments	argument	NOUN
taxlaw-2803	619	31	discussed	discuss	VERB
taxlaw-2803	619	32	herein	herein	NOUN
taxlaw-2803	619	33	in	in	ADP
taxlaw-2803	619	34	congressional	congressional	ADJ
taxlaw-2803	619	35	testimony	testimony	NOUN
taxlaw-2803	619	36	during	during	ADP
taxlaw-2803	619	37	consideration	consideration	NOUN
taxlaw-2803	619	38	of	of	ADP
taxlaw-2803	619	39	the	the	DET
taxlaw-2803	619	40	tax	tax	NOUN
taxlaw-2803	619	41	reform	reform	NOUN
taxlaw-2803	619	42	act	act	NOUN
taxlaw-2803	619	43	of	of	ADP
taxlaw-2803	619	44	1969	1969	NUM
taxlaw-2803	619	45	.	.	PUNCT
taxlaw-2803	620	1	a	a	DET
taxlaw-2803	620	2	summary	summary	NOUN
taxlaw-2803	620	3	of	of	ADP
taxlaw-2803	620	4	testimony	testimony	NOUN
taxlaw-2803	620	5	by	by	ADP
taxlaw-2803	620	6	norman	norman	PROPN
taxlaw-2803	620	7	ture	ture	PROPN
taxlaw-2803	620	8	(	(	PUNCT
taxlaw-2803	620	9	an	an	DET
taxlaw-2803	620	10	―uncompromising	―uncompromising	NOUN
taxlaw-2803	620	11	advocate	advocate	NOUN
taxlaw-2803	620	12	of	of	ADP
taxlaw-2803	620	13	supply	supply	NOUN
taxlaw-2803	620	14	-	-	PUNCT
taxlaw-2803	620	15	side	side	NOUN
taxlaw-2803	620	16	economics	economic	NOUN
taxlaw-2803	620	17	and	and	CCONJ
taxlaw-2803	620	18	an	an	DET
taxlaw-2803	620	19	architect	architect	NOUN
taxlaw-2803	620	20	of	of	ADP
taxlaw-2803	620	21	the	the	DET
taxlaw-2803	620	22	222	222	NUM
taxlaw-2803	620	23	columbia	columbia	PROPN
taxlaw-2803	620	24	journal	journal	PROPN
taxlaw-2803	620	25	of	of	ADP
taxlaw-2803	620	26	tax	tax	NOUN
taxlaw-2803	620	27	law	law	NOUN
taxlaw-2803	620	28	[	[	X
taxlaw-2803	620	29	vol.2:203	vol.2:203	PROPN
taxlaw-2803	620	30	1	1	NUM
taxlaw-2803	620	31	.	.	PUNCT
taxlaw-2803	621	1	simplification	simplification	NOUN
taxlaw-2803	621	2	:	:	PUNCT
taxlaw-2803	621	3	no	no	DET
taxlaw-2803	621	4	zba	zba	NOUN
taxlaw-2803	621	5	first	first	ADV
taxlaw-2803	621	6	,	,	PUNCT
taxlaw-2803	621	7	consider	consider	VERB
taxlaw-2803	621	8	the	the	DET
taxlaw-2803	621	9	case	case	NOUN
taxlaw-2803	621	10	where	where	SCONJ
taxlaw-2803	621	11	the	the	DET
taxlaw-2803	621	12	standard	standard	ADJ
taxlaw-2803	621	13	deduction	deduction	NOUN
taxlaw-2803	621	14	is	be	AUX
taxlaw-2803	621	15	not	not	PART
taxlaw-2803	621	16	intended	intend	VERB
taxlaw-2803	621	17	to	to	PART
taxlaw-2803	621	18	provide	provide	VERB
taxlaw-2803	621	19	for	for	ADP
taxlaw-2803	621	20	some	some	DET
taxlaw-2803	621	21	amount	amount	NOUN
taxlaw-2803	621	22	of	of	ADP
taxlaw-2803	621	23	untaxed	untaxed	ADJ
taxlaw-2803	621	24	income	income	NOUN
taxlaw-2803	621	25	—	—	PUNCT
taxlaw-2803	621	26	no	no	DET
taxlaw-2803	621	27	zero	zero	NUM
taxlaw-2803	621	28	bracket	bracket	NOUN
taxlaw-2803	621	29	—	—	PUNCT
taxlaw-2803	621	30	but	but	CCONJ
taxlaw-2803	621	31	where	where	SCONJ
taxlaw-2803	621	32	the	the	DET
taxlaw-2803	621	33	standard	standard	ADJ
taxlaw-2803	621	34	deduction	deduction	NOUN
taxlaw-2803	621	35	is	be	AUX
taxlaw-2803	621	36	entirely	entirely	ADV
taxlaw-2803	621	37	a	a	DET
taxlaw-2803	621	38	simplified	simplified	ADJ
taxlaw-2803	621	39	substitute	substitute	NOUN
taxlaw-2803	621	40	for	for	ADP
taxlaw-2803	621	41	the	the	DET
taxlaw-2803	621	42	itemized	itemize	VERB
taxlaw-2803	621	43	deductions	deduction	NOUN
taxlaw-2803	621	44	.	.	PUNCT
taxlaw-2803	622	1	in	in	ADP
taxlaw-2803	622	2	theory	theory	NOUN
taxlaw-2803	622	3	,	,	PUNCT
taxlaw-2803	622	4	this	this	PRON
taxlaw-2803	622	5	allows	allow	VERB
taxlaw-2803	622	6	for	for	ADP
taxlaw-2803	622	7	lower	low	ADJ
taxlaw-2803	622	8	administrative	administrative	ADJ
taxlaw-2803	622	9	costs	cost	NOUN
taxlaw-2803	622	10	to	to	ADP
taxlaw-2803	622	11	both	both	CCONJ
taxlaw-2803	622	12	the	the	DET
taxlaw-2803	622	13	taxpayer	taxpayer	NOUN
taxlaw-2803	622	14	and	and	CCONJ
taxlaw-2803	622	15	the	the	DET
taxlaw-2803	622	16	government	government	NOUN
taxlaw-2803	622	17	.	.	PUNCT
taxlaw-2803	623	1	the	the	DET
taxlaw-2803	623	2	taxpayer	taxpayer	NOUN
taxlaw-2803	623	3	does	do	AUX
taxlaw-2803	623	4	not	not	PART
taxlaw-2803	623	5	have	have	VERB
taxlaw-2803	623	6	to	to	PART
taxlaw-2803	623	7	worry	worry	VERB
taxlaw-2803	623	8	about	about	ADP
taxlaw-2803	623	9	record	record	NOUN
taxlaw-2803	623	10	-	-	PUNCT
taxlaw-2803	623	11	keeping	keeping	NOUN
taxlaw-2803	623	12	or	or	CCONJ
taxlaw-2803	623	13	difficult	difficult	ADJ
taxlaw-2803	623	14	calculations	calculation	NOUN
taxlaw-2803	623	15	,	,	PUNCT
taxlaw-2803	623	16	95	95	NUM
taxlaw-2803	623	17	and	and	CCONJ
taxlaw-2803	623	18	the	the	DET
taxlaw-2803	623	19	government	government	NOUN
taxlaw-2803	623	20	does	do	AUX
taxlaw-2803	623	21	not	not	PART
taxlaw-2803	623	22	face	face	VERB
taxlaw-2803	623	23	the	the	DET
taxlaw-2803	623	24	risk	risk	NOUN
taxlaw-2803	623	25	of	of	ADP
taxlaw-2803	623	26	miscalculations	miscalculation	NOUN
taxlaw-2803	623	27	or	or	CCONJ
taxlaw-2803	623	28	the	the	DET
taxlaw-2803	623	29	higher	high	ADJ
taxlaw-2803	623	30	cost	cost	NOUN
taxlaw-2803	623	31	of	of	ADP
taxlaw-2803	623	32	ensuring	ensure	VERB
taxlaw-2803	623	33	compliance	compliance	NOUN
taxlaw-2803	623	34	.	.	PUNCT
taxlaw-2803	624	1	but	but	CCONJ
taxlaw-2803	624	2	taxpayers	taxpayer	NOUN
taxlaw-2803	624	3	and	and	CCONJ
taxlaw-2803	624	4	the	the	DET
taxlaw-2803	624	5	government	government	NOUN
taxlaw-2803	624	6	are	be	AUX
taxlaw-2803	624	7	paying	pay	VERB
taxlaw-2803	624	8	a	a	DET
taxlaw-2803	624	9	high	high	ADJ
taxlaw-2803	624	10	price	price	NOUN
taxlaw-2803	624	11	for	for	ADP
taxlaw-2803	624	12	this	this	DET
taxlaw-2803	624	13	benefit	benefit	NOUN
taxlaw-2803	624	14	.	.	PUNCT
taxlaw-2803	625	1	the	the	DET
taxlaw-2803	625	2	standard	standard	ADJ
taxlaw-2803	625	3	deduction	deduction	NOUN
taxlaw-2803	625	4	,	,	PUNCT
taxlaw-2803	625	5	in	in	ADP
taxlaw-2803	625	6	this	this	DET
taxlaw-2803	625	7	simplification	simplification	NOUN
taxlaw-2803	625	8	-	-	PUNCT
taxlaw-2803	625	9	centric	centric	ADJ
taxlaw-2803	625	10	view	view	NOUN
taxlaw-2803	625	11	,	,	PUNCT
taxlaw-2803	625	12	acts	act	VERB
taxlaw-2803	625	13	as	as	ADP
taxlaw-2803	625	14	a	a	DET
taxlaw-2803	625	15	payment	payment	NOUN
taxlaw-2803	625	16	by	by	ADP
taxlaw-2803	625	17	the	the	DET
taxlaw-2803	625	18	government	government	NOUN
taxlaw-2803	625	19	to	to	ADP
taxlaw-2803	625	20	taxpayers	taxpayer	NOUN
taxlaw-2803	625	21	in	in	ADP
taxlaw-2803	625	22	exchange	exchange	NOUN
taxlaw-2803	625	23	for	for	ADP
taxlaw-2803	625	24	taxpayers	taxpayer	NOUN
taxlaw-2803	625	25	waiving	waive	VERB
taxlaw-2803	625	26	their	their	PRON
taxlaw-2803	625	27	right	right	NOUN
taxlaw-2803	625	28	to	to	PART
taxlaw-2803	625	29	itemize	itemize	VERB
taxlaw-2803	625	30	.	.	PUNCT
taxlaw-2803	626	1	96	96	NUM
taxlaw-2803	626	2	viewed	view	VERB
taxlaw-2803	626	3	in	in	ADP
taxlaw-2803	626	4	this	this	DET
taxlaw-2803	626	5	way	way	NOUN
taxlaw-2803	626	6	,	,	PUNCT
taxlaw-2803	626	7	the	the	DET
taxlaw-2803	626	8	payment	payment	NOUN
taxlaw-2803	626	9	is	be	AUX
taxlaw-2803	626	10	grossly	grossly	ADV
taxlaw-2803	626	11	over	over	ADP
taxlaw-2803	626	12	-	-	PUNCT
taxlaw-2803	626	13	generous	generous	ADJ
taxlaw-2803	626	14	and	and	CCONJ
taxlaw-2803	626	15	distributed	distribute	VERB
taxlaw-2803	626	16	exactly	exactly	ADV
taxlaw-2803	626	17	backwards	backwards	ADV
taxlaw-2803	626	18	.	.	PUNCT
taxlaw-2803	627	1	a	a	DET
taxlaw-2803	627	2	non	non	NOUN
taxlaw-2803	627	3	-	-	ADJ
taxlaw-2803	627	4	itemizer	itemizer	ADJ
taxlaw-2803	627	5	with	with	ADP
taxlaw-2803	627	6	low	low	ADJ
taxlaw-2803	627	7	itemizable	itemizable	ADJ
taxlaw-2803	627	8	expenses	expense	NOUN
taxlaw-2803	627	9	and	and	CCONJ
taxlaw-2803	627	10	a	a	DET
taxlaw-2803	627	11	non	non	NOUN
taxlaw-2803	627	12	-	-	ADJ
taxlaw-2803	627	13	itemizer	itemizer	ADJ
taxlaw-2803	627	14	with	with	ADP
taxlaw-2803	627	15	high	high	ADJ
taxlaw-2803	627	16	itemizable	itemizable	ADJ
taxlaw-2803	627	17	expenses	expense	NOUN
taxlaw-2803	627	18	each	each	PRON
taxlaw-2803	627	19	get	get	VERB
taxlaw-2803	627	20	exactly	exactly	ADV
taxlaw-2803	627	21	the	the	DET
taxlaw-2803	627	22	same	same	ADJ
taxlaw-2803	627	23	gross	gross	ADJ
taxlaw-2803	627	24	amount	amount	NOUN
taxlaw-2803	627	25	from	from	ADP
taxlaw-2803	627	26	the	the	DET
taxlaw-2803	627	27	government	government	NOUN
taxlaw-2803	627	28	in	in	ADP
taxlaw-2803	627	29	exchange	exchange	NOUN
taxlaw-2803	627	30	for	for	ADP
taxlaw-2803	627	31	not	not	PART
taxlaw-2803	627	32	itemizing	itemize	VERB
taxlaw-2803	627	33	.	.	PUNCT
taxlaw-2803	628	1	but	but	CCONJ
taxlaw-2803	628	2	net	net	NOUN
taxlaw-2803	628	3	of	of	ADP
taxlaw-2803	628	4	their	their	PRON
taxlaw-2803	628	5	itemizable	itemizable	ADJ
taxlaw-2803	628	6	expenses	expense	NOUN
taxlaw-2803	628	7	,	,	PUNCT
taxlaw-2803	628	8	the	the	DET
taxlaw-2803	628	9	payments	payment	NOUN
taxlaw-2803	628	10	are	be	AUX
taxlaw-2803	628	11	distributed	distribute	VERB
taxlaw-2803	628	12	upside	upside	ADV
taxlaw-2803	628	13	down	down	ADV
taxlaw-2803	628	14	:	:	PUNCT
taxlaw-2803	628	15	the	the	DET
taxlaw-2803	628	16	taxpayer	taxpayer	NOUN
taxlaw-2803	628	17	with	with	ADP
taxlaw-2803	628	18	the	the	DET
taxlaw-2803	628	19	least	least	ADJ
taxlaw-2803	628	20	to	to	PART
taxlaw-2803	628	21	benefit	benefit	VERB
taxlaw-2803	628	22	from	from	ADP
taxlaw-2803	628	23	the	the	DET
taxlaw-2803	628	24	itemized	itemize	VERB
taxlaw-2803	628	25	deductions	deduction	NOUN
taxlaw-2803	628	26	receives	receive	VERB
taxlaw-2803	628	27	the	the	DET
taxlaw-2803	628	28	largest	large	ADJ
taxlaw-2803	628	29	net	net	ADJ
taxlaw-2803	628	30	payment	payment	NOUN
taxlaw-2803	628	31	,	,	PUNCT
taxlaw-2803	628	32	while	while	SCONJ
taxlaw-2803	628	33	the	the	DET
taxlaw-2803	628	34	taxpayer	taxpayer	NOUN
taxlaw-2803	628	35	with	with	ADP
taxlaw-2803	628	36	the	the	DET
taxlaw-2803	628	37	most	most	ADJ
taxlaw-2803	628	38	to	to	PART
taxlaw-2803	628	39	gain	gain	VERB
taxlaw-2803	628	40	receives	receive	VERB
taxlaw-2803	628	41	the	the	DET
taxlaw-2803	628	42	least	least	ADJ
taxlaw-2803	628	43	.	.	PUNCT
taxlaw-2803	629	1	97	97	NUM
taxlaw-2803	629	2	example	example	NOUN
taxlaw-2803	629	3	2	2	NUM
taxlaw-2803	629	4	:	:	PUNCT
taxlaw-2803	629	5	tp1	tp1	PROPN
taxlaw-2803	629	6	and	and	CCONJ
taxlaw-2803	629	7	tp2	tp2	PROPN
taxlaw-2803	629	8	each	each	PRON
taxlaw-2803	629	9	have	have	VERB
taxlaw-2803	629	10	agi	agi	NOUN
taxlaw-2803	629	11	of	of	ADP
taxlaw-2803	629	12	$	$	SYM
taxlaw-2803	629	13	50,000	50,000	NUM
taxlaw-2803	629	14	.	.	PUNCT
taxlaw-2803	630	1	tp1	tp1	PROPN
taxlaw-2803	630	2	has	have	VERB
taxlaw-2803	630	3	$	$	SYM
taxlaw-2803	630	4	1000	1000	NUM
taxlaw-2803	630	5	in	in	ADP
taxlaw-2803	630	6	itemizable	itemizable	ADJ
taxlaw-2803	630	7	expenses	expense	NOUN
taxlaw-2803	630	8	;	;	PUNCT
taxlaw-2803	630	9	tp2	tp2	PROPN
taxlaw-2803	630	10	has	have	VERB
taxlaw-2803	630	11	$	$	SYM
taxlaw-2803	630	12	4000	4000	NUM
taxlaw-2803	630	13	.	.	PUNCT
taxlaw-2803	631	1	the	the	DET
taxlaw-2803	631	2	standard	standard	ADJ
taxlaw-2803	631	3	deduction	deduction	NOUN
taxlaw-2803	631	4	is	be	AUX
taxlaw-2803	631	5	$	$	SYM
taxlaw-2803	631	6	5000	5000	NUM
taxlaw-2803	631	7	.	.	PUNCT
taxlaw-2803	632	1	the	the	DET
taxlaw-2803	632	2	tax	tax	NOUN
taxlaw-2803	632	3	rate	rate	NOUN
taxlaw-2803	632	4	is	be	AUX
taxlaw-2803	632	5	50	50	NUM
taxlaw-2803	632	6	%	%	NOUN
taxlaw-2803	632	7	.	.	PUNCT
taxlaw-2803	633	1	because	because	SCONJ
taxlaw-2803	633	2	the	the	DET
taxlaw-2803	633	3	taxpayers	taxpayer	NOUN
taxlaw-2803	633	4	could	could	AUX
taxlaw-2803	633	5	deduct	deduct	VERB
taxlaw-2803	633	6	their	their	PRON
taxlaw-2803	633	7	itemizable	itemizable	ADJ
taxlaw-2803	633	8	expenses	expense	NOUN
taxlaw-2803	633	9	to	to	PART
taxlaw-2803	633	10	calculate	calculate	VERB
taxlaw-2803	633	11	taxable	taxable	ADJ
taxlaw-2803	633	12	income	income	NOUN
taxlaw-2803	633	13	,	,	PUNCT
taxlaw-2803	633	14	tp1	tp1	PROPN
taxlaw-2803	633	15	’s	’s	PART
taxlaw-2803	633	16	net	net	ADJ
taxlaw-2803	633	17	gain	gain	NOUN
taxlaw-2803	633	18	from	from	ADP
taxlaw-2803	633	19	instead	instead	ADV
taxlaw-2803	633	20	taking	take	VERB
taxlaw-2803	633	21	the	the	DET
taxlaw-2803	633	22	standard	standard	ADJ
taxlaw-2803	633	23	1981	1981	NUM
taxlaw-2803	633	24	tax	tax	NOUN
taxlaw-2803	633	25	cut,‖	cut,‖	PROPN
taxlaw-2803	633	26	irving	irving	PROPN
taxlaw-2803	633	27	molotsky	molotsky	PROPN
taxlaw-2803	633	28	,	,	PUNCT
taxlaw-2803	633	29	norman	norman	PROPN
taxlaw-2803	633	30	ture	ture	PROPN
taxlaw-2803	633	31	,	,	PUNCT
taxlaw-2803	633	32	architect	architect	NOUN
taxlaw-2803	633	33	of	of	ADP
taxlaw-2803	633	34	the	the	DET
taxlaw-2803	633	35	1981	1981	NUM
taxlaw-2803	633	36	tax	tax	NOUN
taxlaw-2803	633	37	cut	cut	NOUN
taxlaw-2803	633	38	,	,	PUNCT
taxlaw-2803	633	39	dies	die	VERB
taxlaw-2803	633	40	at	at	ADP
taxlaw-2803	633	41	74	74	NUM
taxlaw-2803	633	42	,	,	PUNCT
taxlaw-2803	633	43	n.y	n.y	PROPN
taxlaw-2803	633	44	.	.	PROPN
taxlaw-2803	633	45	times	times	PROPN
taxlaw-2803	633	46	,	,	PUNCT
taxlaw-2803	633	47	aug	aug	PROPN
taxlaw-2803	633	48	.	.	PROPN
taxlaw-2803	633	49	13	13	NUM
taxlaw-2803	633	50	,	,	PUNCT
taxlaw-2803	633	51	1997	1997	NUM
taxlaw-2803	633	52	,	,	PUNCT
taxlaw-2803	633	53	at	at	ADP
taxlaw-2803	633	54	a21	a21	NOUN
taxlaw-2803	633	55	)	)	PUNCT
taxlaw-2803	633	56	stated	state	VERB
taxlaw-2803	633	57	that	that	SCONJ
taxlaw-2803	633	58	increasing	increase	VERB
taxlaw-2803	633	59	the	the	DET
taxlaw-2803	633	60	standard	standard	ADJ
taxlaw-2803	633	61	deduction	deduction	NOUN
taxlaw-2803	633	62	would	would	AUX
taxlaw-2803	633	63	―move	―move	VERB
taxlaw-2803	633	64	directly	directly	ADV
taxlaw-2803	633	65	contrary	contrary	ADJ
taxlaw-2803	633	66	to	to	ADP
taxlaw-2803	633	67	improving	improve	VERB
taxlaw-2803	633	68	horizontal	horizontal	ADJ
taxlaw-2803	633	69	equity	equity	NOUN
taxlaw-2803	633	70	,	,	PUNCT
taxlaw-2803	633	71	so	so	ADV
taxlaw-2803	633	72	long	long	ADV
taxlaw-2803	633	73	as	as	SCONJ
taxlaw-2803	633	74	provisions	provision	NOUN
taxlaw-2803	633	75	for	for	ADP
taxlaw-2803	633	76	itemizing	itemize	VERB
taxlaw-2803	633	77	deductions	deduction	NOUN
taxlaw-2803	633	78	remain	remain	VERB
taxlaw-2803	633	79	in	in	ADP
taxlaw-2803	633	80	the	the	DET
taxlaw-2803	633	81	law‖	law‖	NOUN
taxlaw-2803	633	82	;	;	PUNCT
taxlaw-2803	633	83	that	that	SCONJ
taxlaw-2803	633	84	―[i]n	―[i]n	PROPN
taxlaw-2803	633	85	effect	effect	NOUN
taxlaw-2803	633	86	,	,	PUNCT
taxlaw-2803	633	87	the	the	DET
taxlaw-2803	633	88	standard	standard	ADJ
taxlaw-2803	633	89	deduction	deduction	NOUN
taxlaw-2803	633	90	permits	permit	VERB
taxlaw-2803	633	91	two	two	NUM
taxlaw-2803	633	92	taxpayers	taxpayer	NOUN
taxlaw-2803	633	93	in	in	ADP
taxlaw-2803	633	94	the	the	DET
taxlaw-2803	633	95	same	same	ADJ
taxlaw-2803	633	96	family	family	NOUN
taxlaw-2803	633	97	circumstances	circumstance	NOUN
taxlaw-2803	633	98	and	and	CCONJ
taxlaw-2803	633	99	with	with	ADP
taxlaw-2803	633	100	the	the	DET
taxlaw-2803	633	101	same	same	ADJ
taxlaw-2803	633	102	[	[	X
taxlaw-2803	633	103	agi	agi	X
taxlaw-2803	633	104	]	]	X
taxlaw-2803	633	105	to	to	PART
taxlaw-2803	633	106	pay	pay	VERB
taxlaw-2803	633	107	the	the	DET
taxlaw-2803	633	108	same	same	ADJ
taxlaw-2803	633	109	tax	tax	NOUN
taxlaw-2803	633	110	even	even	ADV
taxlaw-2803	633	111	though	though	SCONJ
taxlaw-2803	633	112	incurring	incur	VERB
taxlaw-2803	633	113	substantially	substantially	ADV
taxlaw-2803	633	114	different	different	ADJ
taxlaw-2803	633	115	amounts	amount	NOUN
taxlaw-2803	633	116	of	of	ADP
taxlaw-2803	633	117	itemizable	itemizable	ADJ
taxlaw-2803	633	118	expenses‖	expenses‖	PROPN
taxlaw-2803	633	119	;	;	PUNCT
taxlaw-2803	633	120	that	that	SCONJ
taxlaw-2803	633	121	―the	―the	DET
taxlaw-2803	633	122	argument	argument	NOUN
taxlaw-2803	633	123	regarding	regard	VERB
taxlaw-2803	633	124	simplification	simplification	NOUN
taxlaw-2803	633	125	is	be	AUX
taxlaw-2803	633	126	substantially	substantially	ADV
taxlaw-2803	633	127	overstated	overstate	VERB
taxlaw-2803	633	128	from	from	ADP
taxlaw-2803	633	129	the	the	DET
taxlaw-2803	633	130	taxpayers	taxpayer	NOUN
taxlaw-2803	633	131	’	’	PART
taxlaw-2803	633	132	point	point	NOUN
taxlaw-2803	633	133	of	of	ADP
taxlaw-2803	633	134	view‖	view‖	NOUN
taxlaw-2803	633	135	;	;	PUNCT
taxlaw-2803	634	1	that	that	SCONJ
taxlaw-2803	634	2	the	the	DET
taxlaw-2803	634	3	argument	argument	NOUN
taxlaw-2803	634	4	that	that	SCONJ
taxlaw-2803	634	5	the	the	DET
taxlaw-2803	634	6	standard	standard	ADJ
taxlaw-2803	634	7	deduction	deduction	NOUN
taxlaw-2803	634	8	―would	―would	AUX
taxlaw-2803	634	9	reduce	reduce	VERB
taxlaw-2803	634	10	tax	tax	NOUN
taxlaw-2803	634	11	liabilities	liability	NOUN
taxlaw-2803	634	12	.	.	PUNCT
taxlaw-2803	634	13	.	.	PUNCT
taxlaw-2803	634	14	.	.	PUNCT
taxlaw-2803	635	1	really	really	ADV
taxlaw-2803	635	2	is	be	AUX
taxlaw-2803	635	3	an	an	DET
taxlaw-2803	635	4	argument	argument	NOUN
taxlaw-2803	635	5	for	for	ADP
taxlaw-2803	635	6	reducing	reduce	VERB
taxlaw-2803	635	7	effective	effective	ADJ
taxlaw-2803	635	8	tax	tax	NOUN
taxlaw-2803	635	9	rates	rate	NOUN
taxlaw-2803	635	10	for	for	ADP
taxlaw-2803	635	11	[	[	PUNCT
taxlaw-2803	635	12	low	low	ADJ
taxlaw-2803	635	13	-	-	PUNCT
taxlaw-2803	635	14	income	income	NOUN
taxlaw-2803	635	15	]	]	PUNCT
taxlaw-2803	635	16	taxpayers	taxpayer	NOUN
taxlaw-2803	635	17	.	.	PUNCT
taxlaw-2803	635	18	.	.	PUNCT
taxlaw-2803	635	19	.	.	PUNCT
taxlaw-2803	636	1	[	[	X
taxlaw-2803	636	2	which	which	PRON
taxlaw-2803	636	3	]	]	PUNCT
taxlaw-2803	636	4	would	would	AUX
taxlaw-2803	636	5	be	be	AUX
taxlaw-2803	636	6	better	well	ADV
taxlaw-2803	636	7	accomplished	accomplish	VERB
taxlaw-2803	636	8	by	by	ADP
taxlaw-2803	636	9	reducing	reduce	VERB
taxlaw-2803	636	10	the	the	DET
taxlaw-2803	636	11	statutory	statutory	ADJ
taxlaw-2803	636	12	tax	tax	NOUN
taxlaw-2803	636	13	rates	rate	NOUN
taxlaw-2803	636	14	in	in	ADP
taxlaw-2803	636	15	the	the	DET
taxlaw-2803	636	16	relevant	relevant	ADJ
taxlaw-2803	636	17	income	income	NOUN
taxlaw-2803	636	18	range‖	range‖	PROPN
taxlaw-2803	636	19	;	;	PUNCT
taxlaw-2803	636	20	and	and	CCONJ
taxlaw-2803	636	21	that	that	SCONJ
taxlaw-2803	636	22	―the	―the	DET
taxlaw-2803	636	23	presumption	presumption	NOUN
taxlaw-2803	636	24	that	that	SCONJ
taxlaw-2803	636	25	itemized	itemize	VERB
taxlaw-2803	636	26	deductions	deduction	NOUN
taxlaw-2803	636	27	contribute	contribute	VERB
taxlaw-2803	636	28	to	to	ADP
taxlaw-2803	636	29	fairness	fairness	NOUN
taxlaw-2803	636	30	.	.	PUNCT
taxlaw-2803	636	31	.	.	PUNCT
taxlaw-2803	637	1	.	.	PUNCT
taxlaw-2803	638	1	is	be	AUX
taxlaw-2803	638	2	open	open	ADJ
taxlaw-2803	638	3	to	to	ADP
taxlaw-2803	638	4	challenge,‖	challenge,‖	PROPN
taxlaw-2803	638	5	and	and	CCONJ
taxlaw-2803	638	6	if	if	SCONJ
taxlaw-2803	638	7	they	they	PRON
taxlaw-2803	638	8	do	do	VERB
taxlaw-2803	638	9	,	,	PUNCT
taxlaw-2803	638	10	then	then	ADV
taxlaw-2803	638	11	the	the	DET
taxlaw-2803	638	12	deductions	deduction	NOUN
taxlaw-2803	638	13	should	should	AUX
taxlaw-2803	638	14	―not	―not	PROPN
taxlaw-2803	638	15	.	.	PUNCT
taxlaw-2803	638	16	.	.	PUNCT
taxlaw-2803	639	1	.	.	PUNCT
taxlaw-2803	640	1	be	be	AUX
taxlaw-2803	640	2	constrained	constrain	VERB
taxlaw-2803	640	3	by	by	ADP
taxlaw-2803	640	4	such	such	ADJ
taxlaw-2803	640	5	devices	device	NOUN
taxlaw-2803	640	6	as	as	ADP
taxlaw-2803	640	7	[	[	X
taxlaw-2803	640	8	variable	variable	ADJ
taxlaw-2803	640	9	floors	floor	NOUN
taxlaw-2803	640	10	]	]	X
taxlaw-2803	640	11	or	or	CCONJ
taxlaw-2803	640	12	the	the	DET
taxlaw-2803	640	13	[	[	NOUN
taxlaw-2803	640	14	1969	1969	NUM
taxlaw-2803	640	15	]	]	PUNCT
taxlaw-2803	640	16	proposal	proposal	NOUN
taxlaw-2803	640	17	to	to	PART
taxlaw-2803	640	18	raise	raise	VERB
taxlaw-2803	640	19	the	the	DET
taxlaw-2803	640	20	price	price	NOUN
taxlaw-2803	640	21	for	for	ADP
taxlaw-2803	640	22	itemizing.‖	itemizing.‖	PROPN
taxlaw-2803	640	23	staff	staff	NOUN
taxlaw-2803	640	24	of	of	ADP
taxlaw-2803	640	25	the	the	DET
taxlaw-2803	640	26	joint	joint	ADJ
taxlaw-2803	640	27	comm	comm	NOUN
taxlaw-2803	640	28	.	.	PUNCT
taxlaw-2803	641	1	on	on	ADP
taxlaw-2803	641	2	tax’n	tax’n	NUM
taxlaw-2803	641	3	,	,	PUNCT
taxlaw-2803	641	4	91st	91st	ADJ
taxlaw-2803	641	5	cong	cong	NOUN
taxlaw-2803	641	6	.	.	PUNCT
taxlaw-2803	641	7	,	,	PUNCT
taxlaw-2803	641	8	summary	summary	NOUN
taxlaw-2803	641	9	of	of	ADP
taxlaw-2803	641	10	testimony	testimony	NOUN
taxlaw-2803	641	11	on	on	ADP
taxlaw-2803	641	12	the	the	DET
taxlaw-2803	641	13	standard	standard	ADJ
taxlaw-2803	641	14	deduction	deduction	NOUN
taxlaw-2803	641	15	4	4	NUM
taxlaw-2803	641	16	-	-	SYM
taxlaw-2803	641	17	5	5	NUM
taxlaw-2803	641	18	(	(	PUNCT
taxlaw-2803	641	19	joint	joint	ADJ
taxlaw-2803	641	20	comm	comm	NOUN
taxlaw-2803	641	21	.	.	PUNCT
taxlaw-2803	642	1	print	print	NOUN
taxlaw-2803	642	2	1969	1969	NUM
taxlaw-2803	642	3	)	)	PUNCT
taxlaw-2803	642	4	(	(	PUNCT
taxlaw-2803	642	5	testimony	testimony	NOUN
taxlaw-2803	642	6	of	of	ADP
taxlaw-2803	642	7	norman	norman	PROPN
taxlaw-2803	642	8	b.	b.	PROPN
taxlaw-2803	642	9	ture	ture	PROPN
taxlaw-2803	642	10	)	)	PUNCT
taxlaw-2803	642	11	,	,	PUNCT
taxlaw-2803	642	12	reprinted	reprint	VERB
taxlaw-2803	642	13	in	in	ADP
taxlaw-2803	642	14	21	21	NUM
taxlaw-2803	642	15	tax	tax	NOUN
taxlaw-2803	642	16	reform	reform	NOUN
taxlaw-2803	642	17	–	–	PUNCT
taxlaw-2803	642	18	1969	1969	NUM
taxlaw-2803	642	19	:	:	PUNCT
taxlaw-2803	642	20	a	a	DET
taxlaw-2803	642	21	legislative	legislative	ADJ
taxlaw-2803	642	22	history	history	NOUN
taxlaw-2803	642	23	of	of	ADP
taxlaw-2803	642	24	the	the	DET
taxlaw-2803	642	25	tax	tax	NOUN
taxlaw-2803	642	26	reform	reform	NOUN
taxlaw-2803	642	27	act	act	NOUN
taxlaw-2803	642	28	of	of	ADP
taxlaw-2803	642	29	1969	1969	NUM
taxlaw-2803	642	30	,	,	PUNCT
taxlaw-2803	642	31	doc	doc	PROPN
taxlaw-2803	642	32	.	.	PUNCT
taxlaw-2803	643	1	no	no	INTJ
taxlaw-2803	643	2	.	.	PROPN
taxlaw-2803	644	1	67	67	NUM
taxlaw-2803	644	2	(	(	PUNCT
taxlaw-2803	644	3	bernard	bernard	PROPN
taxlaw-2803	644	4	d.	d.	PROPN
taxlaw-2803	644	5	reams	reams	PROPN
taxlaw-2803	644	6	,	,	PUNCT
taxlaw-2803	644	7	jr	jr	PROPN
taxlaw-2803	644	8	.	.	PROPN
taxlaw-2803	644	9	,	,	PUNCT
taxlaw-2803	644	10	ed	ed	NOUN
taxlaw-2803	644	11	.	.	PROPN
taxlaw-2803	644	12	,	,	PUNCT
taxlaw-2803	644	13	1991	1991	NUM
taxlaw-2803	644	14	)	)	PUNCT
taxlaw-2803	644	15	.	.	PUNCT
taxlaw-2803	645	1	95	95	NUM
taxlaw-2803	646	1	it	it	PRON
taxlaw-2803	646	2	is	be	AUX
taxlaw-2803	646	3	possible	possible	ADJ
taxlaw-2803	646	4	that	that	SCONJ
taxlaw-2803	646	5	the	the	DET
taxlaw-2803	646	6	standard	standard	ADJ
taxlaw-2803	646	7	deduction	deduction	NOUN
taxlaw-2803	646	8	actually	actually	ADV
taxlaw-2803	646	9	increases	increase	VERB
taxlaw-2803	646	10	complexity	complexity	NOUN
taxlaw-2803	646	11	for	for	ADP
taxlaw-2803	646	12	taxpayers	taxpayer	NOUN
taxlaw-2803	646	13	on	on	ADP
taxlaw-2803	646	14	the	the	DET
taxlaw-2803	646	15	margin	margin	NOUN
taxlaw-2803	646	16	of	of	ADP
taxlaw-2803	646	17	being	be	AUX
taxlaw-2803	646	18	itemizers	itemizer	NOUN
taxlaw-2803	646	19	,	,	PUNCT
taxlaw-2803	646	20	since	since	SCONJ
taxlaw-2803	646	21	they	they	PRON
taxlaw-2803	646	22	may	may	AUX
taxlaw-2803	646	23	bear	bear	VERB
taxlaw-2803	646	24	the	the	DET
taxlaw-2803	646	25	costs	cost	NOUN
taxlaw-2803	646	26	of	of	ADP
taxlaw-2803	646	27	record	record	NOUN
taxlaw-2803	646	28	-	-	PUNCT
taxlaw-2803	646	29	keeping	keeping	NOUN
taxlaw-2803	646	30	and	and	CCONJ
taxlaw-2803	646	31	computation	computation	NOUN
taxlaw-2803	646	32	but	but	CCONJ
taxlaw-2803	646	33	still	still	ADV
taxlaw-2803	646	34	fail	fail	VERB
taxlaw-2803	646	35	to	to	PART
taxlaw-2803	646	36	exceed	exceed	VERB
taxlaw-2803	646	37	the	the	DET
taxlaw-2803	646	38	threshold	threshold	NOUN
taxlaw-2803	646	39	(	(	PUNCT
taxlaw-2803	646	40	or	or	CCONJ
taxlaw-2803	646	41	,	,	PUNCT
taxlaw-2803	646	42	alternatively	alternatively	ADV
taxlaw-2803	646	43	,	,	PUNCT
taxlaw-2803	646	44	fail	fail	VERB
taxlaw-2803	646	45	to	to	PART
taxlaw-2803	646	46	itemize	itemize	VERB
taxlaw-2803	646	47	when	when	SCONJ
taxlaw-2803	646	48	they	they	PRON
taxlaw-2803	646	49	should	should	AUX
taxlaw-2803	646	50	have	have	VERB
taxlaw-2803	646	51	)	)	PUNCT
taxlaw-2803	646	52	.	.	PUNCT
taxlaw-2803	647	1	in	in	ADP
taxlaw-2803	647	2	practice	practice	NOUN
taxlaw-2803	647	3	,	,	PUNCT
taxlaw-2803	647	4	it	it	PRON
taxlaw-2803	647	5	is	be	AUX
taxlaw-2803	647	6	likely	likely	ADJ
taxlaw-2803	647	7	that	that	SCONJ
taxlaw-2803	647	8	many	many	ADJ
taxlaw-2803	647	9	taxpayers	taxpayer	NOUN
taxlaw-2803	647	10	do	do	AUX
taxlaw-2803	647	11	not	not	PART
taxlaw-2803	647	12	itemize	itemize	VERB
taxlaw-2803	647	13	unless	unless	SCONJ
taxlaw-2803	647	14	they	they	PRON
taxlaw-2803	647	15	have	have	VERB
taxlaw-2803	647	16	expenses	expense	NOUN
taxlaw-2803	647	17	exceeding	exceed	VERB
taxlaw-2803	647	18	the	the	DET
taxlaw-2803	647	19	standard	standard	ADJ
taxlaw-2803	647	20	deduction	deduction	NOUN
taxlaw-2803	647	21	by	by	ADP
taxlaw-2803	647	22	an	an	DET
taxlaw-2803	647	23	amount	amount	NOUN
taxlaw-2803	647	24	approximating	approximate	VERB
taxlaw-2803	647	25	the	the	DET
taxlaw-2803	647	26	costs	cost	NOUN
taxlaw-2803	647	27	associated	associate	VERB
taxlaw-2803	647	28	with	with	ADP
taxlaw-2803	647	29	itemizing	itemize	VERB
taxlaw-2803	647	30	.	.	PUNCT
taxlaw-2803	648	1	see	see	VERB
taxlaw-2803	648	2	mark	mark	PROPN
taxlaw-2803	648	3	m.	m.	PROPN
taxlaw-2803	648	4	pitt	pitt	PROPN
taxlaw-2803	648	5	&	&	CCONJ
taxlaw-2803	648	6	joel	joel	PROPN
taxlaw-2803	648	7	slemrod	slemrod	PROPN
taxlaw-2803	648	8	,	,	PUNCT
taxlaw-2803	648	9	the	the	DET
taxlaw-2803	648	10	compliance	compliance	NOUN
taxlaw-2803	648	11	cost	cost	NOUN
taxlaw-2803	648	12	of	of	ADP
taxlaw-2803	648	13	itemizing	itemize	VERB
taxlaw-2803	648	14	deductions	deduction	NOUN
taxlaw-2803	648	15	:	:	PUNCT
taxlaw-2803	648	16	evidence	evidence	NOUN
taxlaw-2803	648	17	from	from	ADP
taxlaw-2803	648	18	individual	individual	ADJ
taxlaw-2803	648	19	tax	tax	NOUN
taxlaw-2803	648	20	returns	return	NOUN
taxlaw-2803	648	21	,	,	PUNCT
taxlaw-2803	648	22	79	79	NUM
taxlaw-2803	648	23	amer	amer	PROPN
taxlaw-2803	648	24	.	.	PUNCT
taxlaw-2803	649	1	econ	econ	PROPN
taxlaw-2803	649	2	.	.	PUNCT
taxlaw-2803	650	1	rev	rev	AUX
taxlaw-2803	650	2	.	.	PROPN
taxlaw-2803	650	3	1224	1224	NUM
taxlaw-2803	650	4	,	,	PUNCT
taxlaw-2803	650	5	1224	1224	NUM
taxlaw-2803	650	6	(	(	PUNCT
taxlaw-2803	650	7	1989	1989	NUM
taxlaw-2803	650	8	)	)	PUNCT
taxlaw-2803	650	9	(	(	PUNCT
taxlaw-2803	650	10	estimating	estimate	VERB
taxlaw-2803	650	11	the	the	DET
taxlaw-2803	650	12	cost	cost	NOUN
taxlaw-2803	650	13	of	of	ADP
taxlaw-2803	650	14	itemizing	itemize	VERB
taxlaw-2803	650	15	via	via	ADP
taxlaw-2803	650	16	forgone	forgo	VERB
taxlaw-2803	650	17	reductions	reduction	NOUN
taxlaw-2803	650	18	in	in	ADP
taxlaw-2803	650	19	tax	tax	NOUN
taxlaw-2803	650	20	liability	liability	NOUN
taxlaw-2803	650	21	)	)	PUNCT
taxlaw-2803	650	22	.	.	PUNCT
taxlaw-2803	651	1	96	96	NUM
taxlaw-2803	651	2	technically	technically	ADV
taxlaw-2803	651	3	,	,	PUNCT
taxlaw-2803	651	4	a	a	DET
taxlaw-2803	651	5	taxpayer	taxpayer	NOUN
taxlaw-2803	651	6	must	must	AUX
taxlaw-2803	651	7	elect	elect	VERB
taxlaw-2803	651	8	to	to	PART
taxlaw-2803	651	9	itemize	itemize	VERB
taxlaw-2803	651	10	deductions	deduction	NOUN
taxlaw-2803	651	11	,	,	PUNCT
taxlaw-2803	651	12	though	though	SCONJ
taxlaw-2803	651	13	that	that	DET
taxlaw-2803	651	14	election	election	NOUN
taxlaw-2803	651	15	is	be	AUX
taxlaw-2803	651	16	not	not	PART
taxlaw-2803	651	17	limited	limit	VERB
taxlaw-2803	651	18	to	to	ADP
taxlaw-2803	651	19	those	those	PRON
taxlaw-2803	651	20	with	with	ADP
taxlaw-2803	651	21	expenses	expense	NOUN
taxlaw-2803	651	22	greater	great	ADJ
taxlaw-2803	651	23	than	than	ADP
taxlaw-2803	651	24	the	the	DET
taxlaw-2803	651	25	standard	standard	ADJ
taxlaw-2803	651	26	deduction	deduction	NOUN
taxlaw-2803	651	27	.	.	PUNCT
taxlaw-2803	652	1	see	see	VERB
taxlaw-2803	652	2	i.r.c	i.r.c	NOUN
taxlaw-2803	652	3	.	.	PUNCT
taxlaw-2803	653	1	§	§	PROPN
taxlaw-2803	653	2	63(e	63(e	NUM
taxlaw-2803	653	3	)	)	PUNCT
taxlaw-2803	653	4	(	(	PUNCT
taxlaw-2803	653	5	2010	2010	NUM
taxlaw-2803	653	6	)	)	PUNCT
taxlaw-2803	653	7	.	.	PUNCT
taxlaw-2803	654	1	97	97	NUM
taxlaw-2803	654	2	bittker	bittker	NOUN
taxlaw-2803	654	3	&	&	CCONJ
taxlaw-2803	654	4	lokken	lokken	PROPN
taxlaw-2803	654	5	characterize	characterize	VERB
taxlaw-2803	654	6	this	this	DET
taxlaw-2803	654	7	net	net	ADJ
taxlaw-2803	654	8	payment	payment	NOUN
taxlaw-2803	654	9	differently	differently	ADV
taxlaw-2803	654	10	.	.	PUNCT
taxlaw-2803	655	1	instead	instead	ADV
taxlaw-2803	655	2	of	of	ADP
taxlaw-2803	655	3	seeing	see	VERB
taxlaw-2803	655	4	it	it	PRON
taxlaw-2803	655	5	as	as	ADP
taxlaw-2803	655	6	a	a	DET
taxlaw-2803	655	7	windfall	windfall	NOUN
taxlaw-2803	655	8	payment	payment	NOUN
taxlaw-2803	655	9	for	for	ADP
taxlaw-2803	655	10	waiving	waive	VERB
taxlaw-2803	655	11	the	the	DET
taxlaw-2803	655	12	right	right	NOUN
taxlaw-2803	655	13	to	to	PART
taxlaw-2803	655	14	itemize	itemize	VERB
taxlaw-2803	655	15	,	,	PUNCT
taxlaw-2803	655	16	they	they	PRON
taxlaw-2803	655	17	describe	describe	VERB
taxlaw-2803	655	18	it	it	PRON
taxlaw-2803	655	19	as	as	ADP
taxlaw-2803	655	20	a	a	DET
taxlaw-2803	655	21	variable	variable	ADJ
taxlaw-2803	655	22	zba	zba	NOUN
taxlaw-2803	655	23	that	that	PRON
taxlaw-2803	655	24	shrinks	shrink	VERB
taxlaw-2803	655	25	as	as	SCONJ
taxlaw-2803	655	26	income	income	NOUN
taxlaw-2803	655	27	goes	go	VERB
taxlaw-2803	655	28	up	up	ADP
taxlaw-2803	655	29	.	.	PUNCT
taxlaw-2803	656	1	bittker	bittker	PROPN
taxlaw-2803	656	2	&	&	CCONJ
taxlaw-2803	656	3	lokken	lokken	PROPN
taxlaw-2803	656	4	,	,	PUNCT
taxlaw-2803	656	5	supra	supra	PROPN
taxlaw-2803	656	6	note	note	PROPN
taxlaw-2803	656	7	21	21	NUM
taxlaw-2803	656	8	,	,	PUNCT
taxlaw-2803	656	9	¶	¶	PROPN
taxlaw-2803	656	10	30.5.1	30.5.1	NUM
taxlaw-2803	656	11	;	;	PUNCT
taxlaw-2803	656	12	see	see	VERB
taxlaw-2803	656	13	infra	infra	NOUN
taxlaw-2803	656	14	part	part	NOUN
taxlaw-2803	656	15	iii.b.4	iii.b.4	ADV
taxlaw-2803	656	16	.	.	PUNCT
taxlaw-2803	657	1	while	while	SCONJ
taxlaw-2803	657	2	there	there	PRON
taxlaw-2803	657	3	may	may	AUX
taxlaw-2803	657	4	be	be	AUX
taxlaw-2803	657	5	some	some	DET
taxlaw-2803	657	6	vertical	vertical	ADJ
taxlaw-2803	657	7	equity	equity	NOUN
taxlaw-2803	657	8	benefits	benefit	NOUN
taxlaw-2803	657	9	of	of	ADP
taxlaw-2803	657	10	having	have	VERB
taxlaw-2803	657	11	such	such	DET
taxlaw-2803	657	12	a	a	DET
taxlaw-2803	657	13	variable	variable	ADJ
taxlaw-2803	657	14	zba	zba	NOUN
taxlaw-2803	657	15	,	,	PUNCT
taxlaw-2803	657	16	it	it	PRON
taxlaw-2803	657	17	still	still	ADV
taxlaw-2803	657	18	would	would	AUX
taxlaw-2803	657	19	violate	violate	VERB
taxlaw-2803	657	20	horizontal	horizontal	ADJ
taxlaw-2803	657	21	equity	equity	NOUN
taxlaw-2803	657	22	in	in	ADP
taxlaw-2803	657	23	the	the	DET
taxlaw-2803	657	24	way	way	NOUN
taxlaw-2803	657	25	that	that	PRON
taxlaw-2803	657	26	i	i	PRON
taxlaw-2803	657	27	discuss	discuss	VERB
taxlaw-2803	657	28	.	.	PUNCT
taxlaw-2803	658	1	2011	2011	NUM
taxlaw-2803	658	2	]	]	PUNCT
taxlaw-2803	659	1	doing	do	VERB
taxlaw-2803	659	2	too	too	ADV
taxlaw-2803	659	3	much	much	ADJ
taxlaw-2803	659	4	223	223	NUM
taxlaw-2803	659	5	deduction	deduction	NOUN
taxlaw-2803	659	6	is	be	AUX
taxlaw-2803	659	7	$	$	SYM
taxlaw-2803	659	8	2000	2000	NUM
taxlaw-2803	659	9	,	,	PUNCT
taxlaw-2803	659	10	while	while	SCONJ
taxlaw-2803	659	11	tp2	tp2	PROPN
taxlaw-2803	659	12	’s	’	VERB
taxlaw-2803	659	13	is	be	AUX
taxlaw-2803	659	14	only	only	ADV
taxlaw-2803	659	15	$	$	SYM
taxlaw-2803	659	16	500	500	NUM
taxlaw-2803	659	17	,	,	PUNCT
taxlaw-2803	659	18	even	even	ADV
taxlaw-2803	659	19	though	though	SCONJ
taxlaw-2803	659	20	tp2	tp2	PROPN
taxlaw-2803	659	21	has	have	AUX
taxlaw-2803	659	22	given	give	VERB
taxlaw-2803	659	23	up	up	ADP
taxlaw-2803	659	24	a	a	DET
taxlaw-2803	659	25	greater	great	ADJ
taxlaw-2803	659	26	amount	amount	NOUN
taxlaw-2803	659	27	of	of	ADP
taxlaw-2803	659	28	itemized	itemize	VERB
taxlaw-2803	659	29	deductions	deduction	NOUN
taxlaw-2803	659	30	.	.	PUNCT
taxlaw-2803	660	1	if	if	SCONJ
taxlaw-2803	660	2	we	we	PRON
taxlaw-2803	660	3	believe	believe	VERB
taxlaw-2803	660	4	that	that	SCONJ
taxlaw-2803	660	5	the	the	DET
taxlaw-2803	660	6	itemized	itemize	VERB
taxlaw-2803	660	7	deductions	deduction	NOUN
taxlaw-2803	660	8	are	be	AUX
taxlaw-2803	660	9	proper	proper	ADJ
taxlaw-2803	660	10	in	in	ADP
taxlaw-2803	660	11	measuring	measure	VERB
taxlaw-2803	660	12	haig	haig	PROPN
taxlaw-2803	660	13	-	-	PUNCT
taxlaw-2803	660	14	simons	simons	PROPN
taxlaw-2803	660	15	income	income	NOUN
taxlaw-2803	660	16	,	,	PUNCT
taxlaw-2803	660	17	98	98	NUM
taxlaw-2803	660	18	then	then	ADV
taxlaw-2803	660	19	the	the	DET
taxlaw-2803	660	20	standard	standard	ADJ
taxlaw-2803	660	21	deduction	deduction	NOUN
taxlaw-2803	660	22	is	be	AUX
taxlaw-2803	660	23	functionally	functionally	ADV
taxlaw-2803	660	24	an	an	DET
taxlaw-2803	660	25	instrument	instrument	NOUN
taxlaw-2803	660	26	of	of	ADP
taxlaw-2803	660	27	regressivity	regressivity	NOUN
taxlaw-2803	660	28	in	in	ADP
taxlaw-2803	660	29	the	the	DET
taxlaw-2803	660	30	simplification	simplification	NOUN
taxlaw-2803	660	31	-	-	PUNCT
taxlaw-2803	660	32	centric	centric	NOUN
taxlaw-2803	660	33	case	case	NOUN
taxlaw-2803	660	34	,	,	PUNCT
taxlaw-2803	660	35	since	since	SCONJ
taxlaw-2803	660	36	taxpayers	taxpayer	NOUN
taxlaw-2803	660	37	with	with	ADP
taxlaw-2803	660	38	lower	low	ADJ
taxlaw-2803	660	39	taxable	taxable	ADJ
taxlaw-2803	660	40	income	income	NOUN
taxlaw-2803	660	41	receive	receive	VERB
taxlaw-2803	660	42	lower	low	ADJ
taxlaw-2803	660	43	tax	tax	NOUN
taxlaw-2803	660	44	benefits	benefit	NOUN
taxlaw-2803	660	45	.	.	PUNCT
taxlaw-2803	661	1	example	example	NOUN
taxlaw-2803	662	1	3	3	NUM
taxlaw-2803	662	2	:	:	PUNCT
taxlaw-2803	662	3	the	the	DET
taxlaw-2803	662	4	same	same	ADJ
taxlaw-2803	662	5	facts	fact	NOUN
taxlaw-2803	662	6	as	as	ADP
taxlaw-2803	662	7	in	in	ADP
taxlaw-2803	662	8	example	example	NOUN
taxlaw-2803	662	9	2	2	NUM
taxlaw-2803	662	10	.	.	PUNCT
taxlaw-2803	662	11	using	use	VERB
taxlaw-2803	662	12	the	the	DET
taxlaw-2803	662	13	itemized	itemize	VERB
taxlaw-2803	662	14	deductions	deduction	NOUN
taxlaw-2803	662	15	,	,	PUNCT
taxlaw-2803	662	16	tp1	tp1	PROPN
taxlaw-2803	662	17	has	have	VERB
taxlaw-2803	662	18	taxable	taxable	ADJ
taxlaw-2803	662	19	income	income	NOUN
taxlaw-2803	662	20	of	of	ADP
taxlaw-2803	662	21	$	$	SYM
taxlaw-2803	662	22	49,000	49,000	NUM
taxlaw-2803	662	23	,	,	PUNCT
taxlaw-2803	662	24	and	and	CCONJ
taxlaw-2803	662	25	tp2	tp2	PROPN
taxlaw-2803	662	26	has	have	VERB
taxlaw-2803	662	27	taxable	taxable	ADJ
taxlaw-2803	662	28	income	income	NOUN
taxlaw-2803	662	29	of	of	ADP
taxlaw-2803	662	30	$	$	SYM
taxlaw-2803	662	31	46,000	46,000	NUM
taxlaw-2803	662	32	.	.	PUNCT
taxlaw-2803	663	1	if	if	SCONJ
taxlaw-2803	663	2	they	they	PRON
taxlaw-2803	663	3	use	use	VERB
taxlaw-2803	663	4	the	the	DET
taxlaw-2803	663	5	standard	standard	ADJ
taxlaw-2803	663	6	deduction	deduction	NOUN
taxlaw-2803	663	7	,	,	PUNCT
taxlaw-2803	663	8	each	each	DET
taxlaw-2803	663	9	taxpayer	taxpayer	NOUN
taxlaw-2803	663	10	instead	instead	ADV
taxlaw-2803	663	11	has	have	VERB
taxlaw-2803	663	12	taxable	taxable	ADJ
taxlaw-2803	663	13	income	income	NOUN
taxlaw-2803	663	14	of	of	ADP
taxlaw-2803	663	15	$	$	SYM
taxlaw-2803	663	16	45,000	45,000	NUM
taxlaw-2803	663	17	.	.	PUNCT
taxlaw-2803	664	1	using	use	VERB
taxlaw-2803	664	2	the	the	DET
taxlaw-2803	664	3	standard	standard	ADJ
taxlaw-2803	664	4	deduction	deduction	NOUN
taxlaw-2803	664	5	,	,	PUNCT
taxlaw-2803	664	6	tp1	tp1	NOUN
taxlaw-2803	664	7	lowers	lower	VERB
taxlaw-2803	664	8	her	her	PRON
taxlaw-2803	664	9	taxable	taxable	ADJ
taxlaw-2803	664	10	income	income	NOUN
taxlaw-2803	664	11	by	by	ADP
taxlaw-2803	664	12	$	$	SYM
taxlaw-2803	664	13	3000	3000	NUM
taxlaw-2803	664	14	more	more	ADJ
taxlaw-2803	664	15	than	than	SCONJ
taxlaw-2803	664	16	tp2	tp2	PROPN
taxlaw-2803	664	17	does	do	VERB
taxlaw-2803	664	18	,	,	PUNCT
taxlaw-2803	664	19	and	and	CCONJ
taxlaw-2803	664	20	thus	thus	ADV
taxlaw-2803	664	21	receives	receive	VERB
taxlaw-2803	664	22	a	a	DET
taxlaw-2803	664	23	net	net	ADJ
taxlaw-2803	664	24	benefit	benefit	NOUN
taxlaw-2803	664	25	that	that	PRON
taxlaw-2803	664	26	is	be	AUX
taxlaw-2803	664	27	$	$	SYM
taxlaw-2803	664	28	1500	1500	NUM
taxlaw-2803	664	29	more	more	ADJ
taxlaw-2803	664	30	than	than	ADP
taxlaw-2803	664	31	tp2	tp2	PROPN
taxlaw-2803	664	32	’s	’s	PART
taxlaw-2803	664	33	,	,	PUNCT
taxlaw-2803	664	34	despite	despite	SCONJ
taxlaw-2803	664	35	having	have	VERB
taxlaw-2803	664	36	a	a	DET
taxlaw-2803	664	37	higher	high	ADJ
taxlaw-2803	664	38	―true‖	―true‖	PROPN
taxlaw-2803	664	39	taxable	taxable	ADJ
taxlaw-2803	664	40	income	income	NOUN
taxlaw-2803	664	41	.	.	PUNCT
taxlaw-2803	665	1	note	note	NOUN
taxlaw-2803	665	2	,	,	PUNCT
taxlaw-2803	665	3	however	however	ADV
taxlaw-2803	665	4	,	,	PUNCT
taxlaw-2803	665	5	that	that	SCONJ
taxlaw-2803	665	6	the	the	DET
taxlaw-2803	665	7	conclusion	conclusion	NOUN
taxlaw-2803	665	8	that	that	SCONJ
taxlaw-2803	665	9	the	the	DET
taxlaw-2803	665	10	net	net	ADJ
taxlaw-2803	665	11	payments	payment	NOUN
taxlaw-2803	665	12	are	be	AUX
taxlaw-2803	665	13	distributed	distribute	VERB
taxlaw-2803	665	14	backwards	backwards	ADV
taxlaw-2803	665	15	is	be	AUX
taxlaw-2803	665	16	not	not	PART
taxlaw-2803	665	17	dependent	dependent	ADJ
taxlaw-2803	665	18	on	on	ADP
taxlaw-2803	665	19	our	our	PRON
taxlaw-2803	665	20	view	view	NOUN
taxlaw-2803	665	21	of	of	ADP
taxlaw-2803	665	22	whether	whether	SCONJ
taxlaw-2803	665	23	the	the	DET
taxlaw-2803	665	24	personal	personal	ADJ
taxlaw-2803	665	25	deductions	deduction	NOUN
taxlaw-2803	665	26	are	be	AUX
taxlaw-2803	665	27	proper	proper	ADJ
taxlaw-2803	665	28	in	in	ADP
taxlaw-2803	665	29	measuring	measure	VERB
taxlaw-2803	665	30	income	income	NOUN
taxlaw-2803	665	31	.	.	PUNCT
taxlaw-2803	666	1	even	even	ADV
taxlaw-2803	666	2	if	if	SCONJ
taxlaw-2803	666	3	the	the	DET
taxlaw-2803	666	4	deductions	deduction	NOUN
taxlaw-2803	666	5	are	be	AUX
taxlaw-2803	666	6	viewed	view	VERB
taxlaw-2803	666	7	entirely	entirely	ADV
taxlaw-2803	666	8	as	as	ADP
taxlaw-2803	666	9	subsidies	subsidy	NOUN
taxlaw-2803	666	10	,	,	PUNCT
taxlaw-2803	666	11	99	99	NUM
taxlaw-2803	666	12	the	the	DET
taxlaw-2803	666	13	government	government	NOUN
taxlaw-2803	666	14	is	be	AUX
taxlaw-2803	666	15	simply	simply	ADV
taxlaw-2803	666	16	paying	pay	VERB
taxlaw-2803	666	17	the	the	DET
taxlaw-2803	666	18	wrong	wrong	ADJ
taxlaw-2803	666	19	people	people	NOUN
taxlaw-2803	666	20	—	—	PUNCT
taxlaw-2803	666	21	it	it	PRON
taxlaw-2803	666	22	pays	pay	VERB
taxlaw-2803	666	23	the	the	DET
taxlaw-2803	666	24	most	most	ADJ
taxlaw-2803	666	25	to	to	ADP
taxlaw-2803	666	26	those	those	PRON
taxlaw-2803	666	27	with	with	ADP
taxlaw-2803	666	28	the	the	DET
taxlaw-2803	666	29	lowest	low	ADJ
taxlaw-2803	666	30	cost	cost	NOUN
taxlaw-2803	666	31	of	of	ADP
taxlaw-2803	666	32	itemizing	itemizing	NOUN
taxlaw-2803	666	33	and	and	CCONJ
taxlaw-2803	666	34	the	the	DET
taxlaw-2803	666	35	least	least	ADJ
taxlaw-2803	666	36	to	to	PART
taxlaw-2803	666	37	give	give	VERB
taxlaw-2803	666	38	up	up	ADP
taxlaw-2803	666	39	.	.	PUNCT
taxlaw-2803	667	1	while	while	SCONJ
taxlaw-2803	667	2	not	not	PART
taxlaw-2803	667	3	necessarily	necessarily	ADV
taxlaw-2803	667	4	regressive	regressive	ADJ
taxlaw-2803	667	5	,	,	PUNCT
taxlaw-2803	667	6	the	the	DET
taxlaw-2803	667	7	payments	payment	NOUN
taxlaw-2803	667	8	still	still	ADV
taxlaw-2803	667	9	appear	appear	VERB
taxlaw-2803	667	10	inequitable	inequitable	ADJ
taxlaw-2803	667	11	and	and	CCONJ
taxlaw-2803	667	12	wasteful	wasteful	ADJ
taxlaw-2803	667	13	,	,	PUNCT
taxlaw-2803	667	14	if	if	SCONJ
taxlaw-2803	667	15	only	only	ADV
taxlaw-2803	667	16	because	because	SCONJ
taxlaw-2803	667	17	of	of	ADP
taxlaw-2803	667	18	their	their	PRON
taxlaw-2803	667	19	arbitrary	arbitrary	ADJ
taxlaw-2803	667	20	distribution	distribution	NOUN
taxlaw-2803	667	21	.	.	PUNCT
taxlaw-2803	668	1	some	some	PRON
taxlaw-2803	668	2	have	have	AUX
taxlaw-2803	668	3	called	call	VERB
taxlaw-2803	668	4	the	the	DET
taxlaw-2803	668	5	denial	denial	NOUN
taxlaw-2803	668	6	of	of	ADP
taxlaw-2803	668	7	itemization	itemization	NOUN
taxlaw-2803	668	8	a	a	DET
taxlaw-2803	668	9	taxpayer	taxpayer	NOUN
taxlaw-2803	668	10	equity	equity	NOUN
taxlaw-2803	668	11	issue	issue	NOUN
taxlaw-2803	668	12	by	by	ADP
taxlaw-2803	668	13	arguing	argue	VERB
taxlaw-2803	668	14	that	that	SCONJ
taxlaw-2803	668	15	it	it	PRON
taxlaw-2803	668	16	privileges	privilege	VERB
taxlaw-2803	668	17	,	,	PUNCT
taxlaw-2803	668	18	say	say	VERB
taxlaw-2803	668	19	,	,	PUNCT
taxlaw-2803	668	20	charitable	charitable	ADJ
taxlaw-2803	668	21	spending	spending	NOUN
taxlaw-2803	668	22	by	by	ADP
taxlaw-2803	668	23	one	one	NUM
taxlaw-2803	668	24	kind	kind	NOUN
taxlaw-2803	668	25	of	of	ADP
taxlaw-2803	668	26	taxpayer	taxpayer	NOUN
taxlaw-2803	668	27	over	over	ADP
taxlaw-2803	668	28	another	another	PRON
taxlaw-2803	668	29	.	.	PUNCT
taxlaw-2803	669	1	100	100	NUM
taxlaw-2803	669	2	but	but	CCONJ
taxlaw-2803	669	3	98	98	NUM
taxlaw-2803	669	4	―personal	―personal	ADJ
taxlaw-2803	669	5	income	income	NOUN
taxlaw-2803	669	6	may	may	AUX
taxlaw-2803	669	7	be	be	AUX
taxlaw-2803	669	8	defined	define	VERB
taxlaw-2803	669	9	as	as	ADP
taxlaw-2803	669	10	the	the	DET
taxlaw-2803	669	11	algebraic	algebraic	ADJ
taxlaw-2803	669	12	sum	sum	NOUN
taxlaw-2803	669	13	of	of	ADP
taxlaw-2803	669	14	(	(	PUNCT
taxlaw-2803	669	15	1	1	X
taxlaw-2803	669	16	)	)	PUNCT
taxlaw-2803	669	17	the	the	DET
taxlaw-2803	669	18	market	market	NOUN
taxlaw-2803	669	19	value	value	NOUN
taxlaw-2803	669	20	of	of	ADP
taxlaw-2803	669	21	rights	right	NOUN
taxlaw-2803	669	22	exercised	exercise	VERB
taxlaw-2803	669	23	in	in	ADP
taxlaw-2803	669	24	consumption	consumption	NOUN
taxlaw-2803	669	25	and	and	CCONJ
taxlaw-2803	669	26	(	(	PUNCT
taxlaw-2803	669	27	2	2	X
taxlaw-2803	669	28	)	)	PUNCT
taxlaw-2803	669	29	the	the	DET
taxlaw-2803	669	30	change	change	NOUN
taxlaw-2803	669	31	in	in	ADP
taxlaw-2803	669	32	value	value	NOUN
taxlaw-2803	669	33	of	of	ADP
taxlaw-2803	669	34	the	the	DET
taxlaw-2803	669	35	store	store	NOUN
taxlaw-2803	669	36	of	of	ADP
taxlaw-2803	669	37	property	property	NOUN
taxlaw-2803	669	38	rights	right	NOUN
taxlaw-2803	669	39	between	between	ADP
taxlaw-2803	669	40	the	the	DET
taxlaw-2803	669	41	beginning	beginning	NOUN
taxlaw-2803	669	42	and	and	CCONJ
taxlaw-2803	669	43	end	end	NOUN
taxlaw-2803	669	44	of	of	ADP
taxlaw-2803	669	45	the	the	DET
taxlaw-2803	669	46	period	period	NOUN
taxlaw-2803	669	47	in	in	ADP
taxlaw-2803	669	48	question.‖	question.‖	PROPN
taxlaw-2803	669	49	henry	henry	PROPN
taxlaw-2803	669	50	c.	c.	PROPN
taxlaw-2803	669	51	simons	simons	PROPN
taxlaw-2803	669	52	,	,	PUNCT
taxlaw-2803	669	53	personal	personal	ADJ
taxlaw-2803	669	54	income	income	NOUN
taxlaw-2803	669	55	taxation	taxation	NOUN
taxlaw-2803	669	56	:	:	PUNCT
taxlaw-2803	669	57	the	the	DET
taxlaw-2803	669	58	definition	definition	NOUN
taxlaw-2803	669	59	of	of	ADP
taxlaw-2803	669	60	income	income	NOUN
taxlaw-2803	669	61	as	as	ADP
taxlaw-2803	669	62	a	a	DET
taxlaw-2803	669	63	problem	problem	NOUN
taxlaw-2803	669	64	of	of	ADP
taxlaw-2803	669	65	fiscal	fiscal	ADJ
taxlaw-2803	669	66	policy	policy	NOUN
taxlaw-2803	669	67	50	50	NUM
taxlaw-2803	669	68	(	(	PUNCT
taxlaw-2803	669	69	1938	1938	NUM
taxlaw-2803	669	70	)	)	PUNCT
taxlaw-2803	669	71	.	.	PUNCT
taxlaw-2803	670	1	under	under	ADP
taxlaw-2803	670	2	this	this	DET
taxlaw-2803	670	3	definition	definition	NOUN
taxlaw-2803	670	4	,	,	PUNCT
taxlaw-2803	670	5	a	a	DET
taxlaw-2803	670	6	deduction	deduction	NOUN
taxlaw-2803	670	7	is	be	AUX
taxlaw-2803	670	8	proper	proper	ADJ
taxlaw-2803	670	9	if	if	SCONJ
taxlaw-2803	670	10	the	the	DET
taxlaw-2803	670	11	expense	expense	NOUN
taxlaw-2803	670	12	should	should	AUX
taxlaw-2803	670	13	not	not	PART
taxlaw-2803	670	14	be	be	AUX
taxlaw-2803	670	15	considered	consider	VERB
taxlaw-2803	670	16	consumption	consumption	NOUN
taxlaw-2803	670	17	.	.	PUNCT
taxlaw-2803	671	1	see	see	VERB
taxlaw-2803	671	2	william	william	PROPN
taxlaw-2803	671	3	d.	d.	PROPN
taxlaw-2803	671	4	andrews	andrews	PROPN
taxlaw-2803	671	5	,	,	PUNCT
taxlaw-2803	671	6	personal	personal	ADJ
taxlaw-2803	671	7	deductions	deduction	NOUN
taxlaw-2803	671	8	in	in	ADP
taxlaw-2803	671	9	an	an	DET
taxlaw-2803	671	10	ideal	ideal	ADJ
taxlaw-2803	671	11	income	income	NOUN
taxlaw-2803	671	12	tax	tax	NOUN
taxlaw-2803	671	13	,	,	PUNCT
taxlaw-2803	671	14	86	86	NUM
taxlaw-2803	671	15	harv	harv	NOUN
taxlaw-2803	671	16	.	.	PUNCT
taxlaw-2803	672	1	l.	l.	PROPN
taxlaw-2803	672	2	rev	rev	PROPN
taxlaw-2803	672	3	.	.	PROPN
taxlaw-2803	672	4	309	309	NUM
taxlaw-2803	672	5	,	,	PUNCT
taxlaw-2803	672	6	313	313	NUM
taxlaw-2803	672	7	-	-	SYM
taxlaw-2803	672	8	14	14	NUM
taxlaw-2803	672	9	(	(	PUNCT
taxlaw-2803	672	10	1972	1972	NUM
taxlaw-2803	672	11	)	)	PUNCT
taxlaw-2803	672	12	.	.	PUNCT
taxlaw-2803	673	1	thus	thus	ADV
taxlaw-2803	673	2	,	,	PUNCT
taxlaw-2803	673	3	a	a	DET
taxlaw-2803	673	4	taxpayer	taxpayer	NOUN
taxlaw-2803	673	5	with	with	ADP
taxlaw-2803	673	6	more	more	ADJ
taxlaw-2803	673	7	deductions	deduction	NOUN
taxlaw-2803	673	8	has	have	VERB
taxlaw-2803	673	9	a	a	DET
taxlaw-2803	673	10	lower	low	ADJ
taxlaw-2803	673	11	―true‖	―true‖	PROPN
taxlaw-2803	673	12	income	income	NOUN
taxlaw-2803	673	13	than	than	ADP
taxlaw-2803	673	14	a	a	DET
taxlaw-2803	673	15	taxpayer	taxpayer	NOUN
taxlaw-2803	673	16	with	with	ADP
taxlaw-2803	673	17	the	the	DET
taxlaw-2803	673	18	same	same	ADJ
taxlaw-2803	673	19	gross	gross	ADJ
taxlaw-2803	673	20	income	income	NOUN
taxlaw-2803	673	21	but	but	CCONJ
taxlaw-2803	673	22	fewer	few	ADJ
taxlaw-2803	673	23	deductions	deduction	NOUN
taxlaw-2803	673	24	.	.	PUNCT
taxlaw-2803	674	1	99	99	NUM
taxlaw-2803	674	2	the	the	DET
taxlaw-2803	674	3	literature	literature	NOUN
taxlaw-2803	674	4	over	over	ADP
taxlaw-2803	674	5	whether	whether	SCONJ
taxlaw-2803	674	6	a	a	DET
taxlaw-2803	674	7	particular	particular	ADJ
taxlaw-2803	674	8	deduction	deduction	NOUN
taxlaw-2803	674	9	is	be	AUX
taxlaw-2803	674	10	proper	proper	ADJ
taxlaw-2803	674	11	in	in	ADP
taxlaw-2803	674	12	measuring	measure	VERB
taxlaw-2803	674	13	haig	haig	PROPN
taxlaw-2803	674	14	-	-	PUNCT
taxlaw-2803	674	15	simons	simon	NOUN
taxlaw-2803	674	16	income	income	NOUN
taxlaw-2803	674	17	or	or	CCONJ
taxlaw-2803	674	18	otherwise	otherwise	ADV
taxlaw-2803	674	19	measuring	measure	VERB
taxlaw-2803	674	20	ability	ability	NOUN
taxlaw-2803	674	21	to	to	PART
taxlaw-2803	674	22	pay	pay	VERB
taxlaw-2803	674	23	,	,	PUNCT
taxlaw-2803	674	24	or	or	CCONJ
taxlaw-2803	674	25	is	be	AUX
taxlaw-2803	674	26	instead	instead	ADV
taxlaw-2803	674	27	a	a	DET
taxlaw-2803	674	28	subsidy	subsidy	NOUN
taxlaw-2803	674	29	—	—	PUNCT
taxlaw-2803	674	30	or	or	CCONJ
taxlaw-2803	674	31	―tax	―tax	PROPN
taxlaw-2803	674	32	expenditure‖—is	expenditure‖—is	ADV
taxlaw-2803	674	33	rich	rich	ADJ
taxlaw-2803	674	34	,	,	PUNCT
taxlaw-2803	674	35	though	though	SCONJ
taxlaw-2803	674	36	ultimately	ultimately	ADV
taxlaw-2803	674	37	unresolved	unresolved	ADJ
taxlaw-2803	674	38	for	for	ADP
taxlaw-2803	674	39	many	many	ADJ
taxlaw-2803	674	40	of	of	ADP
taxlaw-2803	674	41	the	the	DET
taxlaw-2803	674	42	deductions	deduction	NOUN
taxlaw-2803	674	43	.	.	PUNCT
taxlaw-2803	675	1	see	see	VERB
taxlaw-2803	675	2	,	,	PUNCT
taxlaw-2803	675	3	e.g.	e.g.	ADV
taxlaw-2803	675	4	,	,	PUNCT
taxlaw-2803	675	5	stanley	stanley	PROPN
taxlaw-2803	675	6	s.	s.	PROPN
taxlaw-2803	675	7	surrey	surrey	PROPN
taxlaw-2803	675	8	,	,	PUNCT
taxlaw-2803	675	9	pathways	pathway	NOUN
taxlaw-2803	675	10	to	to	PART
taxlaw-2803	675	11	tax	tax	NOUN
taxlaw-2803	675	12	reform	reform	NOUN
taxlaw-2803	675	13	:	:	PUNCT
taxlaw-2803	675	14	the	the	DET
taxlaw-2803	675	15	concept	concept	NOUN
taxlaw-2803	675	16	of	of	ADP
taxlaw-2803	675	17	tax	tax	NOUN
taxlaw-2803	675	18	expenditures	expenditure	NOUN
taxlaw-2803	675	19	(	(	PUNCT
taxlaw-2803	675	20	1973	1973	NUM
taxlaw-2803	675	21	)	)	PUNCT
taxlaw-2803	675	22	;	;	PUNCT
taxlaw-2803	675	23	andrews	andrews	PROPN
taxlaw-2803	675	24	,	,	PUNCT
taxlaw-2803	675	25	supra	supra	PROPN
taxlaw-2803	675	26	note	note	PROPN
taxlaw-2803	675	27	98	98	NUM
taxlaw-2803	675	28	;	;	PUNCT
taxlaw-2803	675	29	boris	boris	PROPN
taxlaw-2803	675	30	i.	i.	PROPN
taxlaw-2803	675	31	bittker	bittker	PROPN
taxlaw-2803	675	32	,	,	PUNCT
taxlaw-2803	675	33	income	income	NOUN
taxlaw-2803	675	34	tax	tax	NOUN
taxlaw-2803	675	35	deductions	deduction	NOUN
taxlaw-2803	675	36	,	,	PUNCT
taxlaw-2803	675	37	credits	credit	NOUN
taxlaw-2803	675	38	,	,	PUNCT
taxlaw-2803	675	39	and	and	CCONJ
taxlaw-2803	675	40	subsidies	subsidy	NOUN
taxlaw-2803	675	41	for	for	ADP
taxlaw-2803	675	42	personal	personal	ADJ
taxlaw-2803	675	43	expenditures	expenditure	NOUN
taxlaw-2803	675	44	,	,	PUNCT
taxlaw-2803	675	45	16	16	NUM
taxlaw-2803	675	46	j.l	j.l	PROPN
taxlaw-2803	675	47	.	.	PROPN
taxlaw-2803	675	48	&	&	CCONJ
taxlaw-2803	675	49	econ	econ	PROPN
taxlaw-2803	675	50	.	.	PUNCT
taxlaw-2803	676	1	193	193	NUM
taxlaw-2803	676	2	(	(	PUNCT
taxlaw-2803	676	3	1973	1973	NUM
taxlaw-2803	676	4	)	)	PUNCT
taxlaw-2803	676	5	;	;	PUNCT
taxlaw-2803	676	6	thomas	thomas	PROPN
taxlaw-2803	676	7	d.	d.	PROPN
taxlaw-2803	676	8	griffith	griffith	PROPN
taxlaw-2803	676	9	,	,	PUNCT
taxlaw-2803	676	10	theories	theory	NOUN
taxlaw-2803	676	11	of	of	ADP
taxlaw-2803	676	12	personal	personal	ADJ
taxlaw-2803	676	13	deductions	deduction	NOUN
taxlaw-2803	676	14	in	in	ADP
taxlaw-2803	676	15	the	the	DET
taxlaw-2803	676	16	income	income	NOUN
taxlaw-2803	676	17	tax	tax	NOUN
taxlaw-2803	676	18	,	,	PUNCT
taxlaw-2803	676	19	40	40	NUM
taxlaw-2803	676	20	hastings	hastings	PROPN
taxlaw-2803	676	21	l.j	l.j	PROPN
taxlaw-2803	676	22	.	.	PROPN
taxlaw-2803	676	23	343	343	NUM
taxlaw-2803	676	24	(	(	PUNCT
taxlaw-2803	676	25	1989	1989	NUM
taxlaw-2803	676	26	)	)	PUNCT
taxlaw-2803	676	27	;	;	PUNCT
taxlaw-2803	676	28	jeffrey	jeffrey	PROPN
taxlaw-2803	676	29	h.	h.	PROPN
taxlaw-2803	676	30	kahn	kahn	PROPN
taxlaw-2803	676	31	,	,	PUNCT
taxlaw-2803	676	32	personal	personal	ADJ
taxlaw-2803	676	33	deductions	deduction	NOUN
taxlaw-2803	676	34	—	—	PUNCT
taxlaw-2803	676	35	a	a	DET
taxlaw-2803	676	36	tax	tax	NOUN
taxlaw-2803	676	37	―ideal‖	―ideal‖	PROPN
taxlaw-2803	676	38	or	or	CCONJ
taxlaw-2803	676	39	just	just	ADV
taxlaw-2803	676	40	another	another	DET
taxlaw-2803	676	41	―deal‖	―deal‖	PROPN
taxlaw-2803	676	42	?	?	PROPN
taxlaw-2803	676	43	,	,	PUNCT
taxlaw-2803	676	44	2002	2002	NUM
taxlaw-2803	676	45	l.	l.	PROPN
taxlaw-2803	676	46	rev	rev	PROPN
taxlaw-2803	676	47	.	.	PUNCT
taxlaw-2803	677	1	m.s.u.-d.c.l	m.s.u.-d.c.l	PROPN
taxlaw-2803	677	2	.	.	PROPN
taxlaw-2803	677	3	1	1	NUM
taxlaw-2803	677	4	;	;	PUNCT
taxlaw-2803	677	5	daniel	daniel	PROPN
taxlaw-2803	677	6	n.	n.	PROPN
taxlaw-2803	677	7	shaviro	shaviro	PROPN
taxlaw-2803	677	8	,	,	PUNCT
taxlaw-2803	677	9	rethinking	rethink	VERB
taxlaw-2803	677	10	tax	tax	NOUN
taxlaw-2803	677	11	expenditures	expenditure	NOUN
taxlaw-2803	677	12	and	and	CCONJ
taxlaw-2803	677	13	fiscal	fiscal	ADJ
taxlaw-2803	677	14	language	language	NOUN
taxlaw-2803	677	15	,	,	PUNCT
taxlaw-2803	677	16	57	57	NUM
taxlaw-2803	677	17	tax	tax	NOUN
taxlaw-2803	677	18	l.	l.	PROPN
taxlaw-2803	677	19	rev	rev	PROPN
taxlaw-2803	677	20	.	.	PROPN
taxlaw-2803	677	21	187	187	NUM
taxlaw-2803	677	22	(	(	PUNCT
taxlaw-2803	677	23	2004	2004	NUM
taxlaw-2803	677	24	)	)	PUNCT
taxlaw-2803	677	25	;	;	PUNCT
taxlaw-2803	677	26	victor	victor	PROPN
taxlaw-2803	677	27	thuronyi	thuronyi	PROPN
taxlaw-2803	677	28	,	,	PUNCT
taxlaw-2803	677	29	tax	tax	NOUN
taxlaw-2803	677	30	expenditures	expenditure	NOUN
taxlaw-2803	677	31	:	:	PUNCT
taxlaw-2803	677	32	a	a	DET
taxlaw-2803	677	33	reassessment	reassessment	NOUN
taxlaw-2803	677	34	,	,	PUNCT
taxlaw-2803	677	35	1988	1988	NUM
taxlaw-2803	677	36	duke	duke	PROPN
taxlaw-2803	677	37	l.j	l.j	PROPN
taxlaw-2803	677	38	.	.	PROPN
taxlaw-2803	677	39	1155	1155	NUM
taxlaw-2803	677	40	(	(	PUNCT
taxlaw-2803	677	41	1998	1998	NUM
taxlaw-2803	677	42	)	)	PUNCT
taxlaw-2803	677	43	;	;	PUNCT
taxlaw-2803	677	44	david	david	PROPN
taxlaw-2803	677	45	a.	a.	PROPN
taxlaw-2803	677	46	weisbach	weisbach	PROPN
taxlaw-2803	677	47	&	&	CCONJ
taxlaw-2803	677	48	jacob	jacob	PROPN
taxlaw-2803	677	49	nussim	nussim	PROPN
taxlaw-2803	677	50	,	,	PUNCT
taxlaw-2803	677	51	the	the	DET
taxlaw-2803	677	52	integration	integration	NOUN
taxlaw-2803	677	53	of	of	ADP
taxlaw-2803	677	54	tax	tax	NOUN
taxlaw-2803	677	55	and	and	CCONJ
taxlaw-2803	677	56	spending	spending	NOUN
taxlaw-2803	677	57	programs	program	NOUN
taxlaw-2803	677	58	,	,	PUNCT
taxlaw-2803	677	59	113	113	NUM
taxlaw-2803	677	60	yale	yale	PROPN
taxlaw-2803	677	61	l.j	l.j	PROPN
taxlaw-2803	677	62	.	.	PROPN
taxlaw-2803	677	63	955	955	NUM
taxlaw-2803	677	64	(	(	PUNCT
taxlaw-2803	677	65	2004	2004	NUM
taxlaw-2803	677	66	)	)	PUNCT
taxlaw-2803	677	67	.	.	PUNCT
taxlaw-2803	678	1	this	this	DET
taxlaw-2803	678	2	article	article	NOUN
taxlaw-2803	678	3	does	do	AUX
taxlaw-2803	678	4	not	not	PART
taxlaw-2803	678	5	intend	intend	VERB
taxlaw-2803	678	6	to	to	PART
taxlaw-2803	678	7	wade	wade	VERB
taxlaw-2803	678	8	into	into	ADP
taxlaw-2803	678	9	this	this	DET
taxlaw-2803	678	10	debate	debate	NOUN
taxlaw-2803	678	11	.	.	PUNCT
taxlaw-2803	679	1	as	as	SCONJ
taxlaw-2803	679	2	noted	note	VERB
taxlaw-2803	679	3	in	in	ADP
taxlaw-2803	679	4	the	the	DET
taxlaw-2803	679	5	accompanying	accompany	VERB
taxlaw-2803	679	6	text	text	NOUN
taxlaw-2803	679	7	,	,	PUNCT
taxlaw-2803	679	8	the	the	DET
taxlaw-2803	679	9	arguments	argument	NOUN
taxlaw-2803	679	10	herein	herein	NOUN
taxlaw-2803	679	11	are	be	AUX
taxlaw-2803	679	12	valid	valid	ADJ
taxlaw-2803	679	13	regardless	regardless	ADV
taxlaw-2803	679	14	of	of	ADP
taxlaw-2803	679	15	which	which	PRON
taxlaw-2803	679	16	view	view	VERB
taxlaw-2803	679	17	one	one	NUM
taxlaw-2803	679	18	takes	take	NOUN
taxlaw-2803	679	19	.	.	PUNCT
taxlaw-2803	680	1	even	even	ADV
taxlaw-2803	680	2	if	if	SCONJ
taxlaw-2803	680	3	all	all	DET
taxlaw-2803	680	4	the	the	DET
taxlaw-2803	680	5	personal	personal	ADJ
taxlaw-2803	680	6	deductions	deduction	NOUN
taxlaw-2803	680	7	are	be	AUX
taxlaw-2803	680	8	tax	tax	NOUN
taxlaw-2803	680	9	expenditures	expenditure	NOUN
taxlaw-2803	680	10	,	,	PUNCT
taxlaw-2803	680	11	it	it	PRON
taxlaw-2803	680	12	remains	remain	VERB
taxlaw-2803	680	13	the	the	DET
taxlaw-2803	680	14	case	case	NOUN
taxlaw-2803	680	15	that	that	SCONJ
taxlaw-2803	680	16	those	those	DET
taxlaw-2803	680	17	deductions	deduction	NOUN
taxlaw-2803	680	18	are	be	AUX
taxlaw-2803	680	19	used	use	VERB
taxlaw-2803	680	20	to	to	PART
taxlaw-2803	680	21	define	define	VERB
taxlaw-2803	680	22	the	the	DET
taxlaw-2803	680	23	tax	tax	NOUN
taxlaw-2803	680	24	base	base	NOUN
taxlaw-2803	680	25	,	,	PUNCT
taxlaw-2803	680	26	however	however	ADV
taxlaw-2803	680	27	that	that	DET
taxlaw-2803	680	28	concept	concept	NOUN
taxlaw-2803	680	29	might	might	AUX
taxlaw-2803	680	30	vary	vary	VERB
taxlaw-2803	680	31	from	from	ADP
taxlaw-2803	680	32	ideal	ideal	ADJ
taxlaw-2803	680	33	haig	haig	PROPN
taxlaw-2803	680	34	-	-	PUNCT
taxlaw-2803	680	35	simons	simons	PROPN
taxlaw-2803	680	36	income	income	NOUN
taxlaw-2803	680	37	,	,	PUNCT
taxlaw-2803	680	38	and	and	CCONJ
taxlaw-2803	680	39	variations	variation	NOUN
taxlaw-2803	680	40	from	from	ADP
taxlaw-2803	680	41	that	that	DET
taxlaw-2803	680	42	base	base	NOUN
taxlaw-2803	680	43	should	should	AUX
taxlaw-2803	680	44	not	not	PART
taxlaw-2803	680	45	be	be	AUX
taxlaw-2803	680	46	as	as	ADV
taxlaw-2803	680	47	arbitrary	arbitrary	ADJ
taxlaw-2803	680	48	as	as	SCONJ
taxlaw-2803	680	49	the	the	DET
taxlaw-2803	680	50	standard	standard	ADJ
taxlaw-2803	680	51	deduction	deduction	NOUN
taxlaw-2803	680	52	makes	make	VERB
taxlaw-2803	680	53	them	they	PRON
taxlaw-2803	680	54	.	.	PUNCT
taxlaw-2803	681	1	that	that	PRON
taxlaw-2803	681	2	being	be	AUX
taxlaw-2803	681	3	said	say	VERB
taxlaw-2803	681	4	,	,	PUNCT
taxlaw-2803	681	5	some	some	DET
taxlaw-2803	681	6	discussions	discussion	NOUN
taxlaw-2803	681	7	in	in	ADP
taxlaw-2803	681	8	this	this	DET
taxlaw-2803	681	9	article	article	NOUN
taxlaw-2803	681	10	assume	assume	VERB
taxlaw-2803	681	11	that	that	SCONJ
taxlaw-2803	681	12	certain	certain	ADJ
taxlaw-2803	681	13	deductions	deduction	NOUN
taxlaw-2803	681	14	,	,	PUNCT
taxlaw-2803	681	15	such	such	ADJ
taxlaw-2803	681	16	as	as	ADP
taxlaw-2803	681	17	those	those	PRON
taxlaw-2803	681	18	for	for	ADP
taxlaw-2803	681	19	extraordinary	extraordinary	ADJ
taxlaw-2803	681	20	medical	medical	ADJ
taxlaw-2803	681	21	expenses	expense	NOUN
taxlaw-2803	681	22	and	and	CCONJ
taxlaw-2803	681	23	casualty	casualty	NOUN
taxlaw-2803	681	24	and	and	CCONJ
taxlaw-2803	681	25	theft	theft	NOUN
taxlaw-2803	681	26	losses	loss	NOUN
taxlaw-2803	681	27	,	,	PUNCT
taxlaw-2803	681	28	are	be	AUX
taxlaw-2803	681	29	more	more	ADV
taxlaw-2803	681	30	likely	likely	ADJ
taxlaw-2803	681	31	to	to	PART
taxlaw-2803	681	32	be	be	AUX
taxlaw-2803	681	33	proper	proper	ADJ
taxlaw-2803	681	34	under	under	ADP
taxlaw-2803	681	35	a	a	DET
taxlaw-2803	681	36	haig	haig	PROPN
taxlaw-2803	681	37	-	-	PUNCT
taxlaw-2803	681	38	simons	simon	NOUN
taxlaw-2803	681	39	definition	definition	NOUN
taxlaw-2803	681	40	,	,	PUNCT
taxlaw-2803	681	41	while	while	SCONJ
taxlaw-2803	681	42	others	other	NOUN
taxlaw-2803	681	43	,	,	PUNCT
taxlaw-2803	681	44	such	such	ADJ
taxlaw-2803	681	45	as	as	ADP
taxlaw-2803	681	46	that	that	PRON
taxlaw-2803	681	47	for	for	ADP
taxlaw-2803	681	48	mortgage	mortgage	NOUN
taxlaw-2803	681	49	interest	interest	NOUN
taxlaw-2803	681	50	,	,	PUNCT
taxlaw-2803	681	51	are	be	AUX
taxlaw-2803	681	52	more	more	ADV
taxlaw-2803	681	53	likely	likely	ADJ
taxlaw-2803	681	54	to	to	PART
taxlaw-2803	681	55	be	be	AUX
taxlaw-2803	681	56	tax	tax	NOUN
taxlaw-2803	681	57	expenditure	expenditure	NOUN
taxlaw-2803	681	58	subsidies	subsidy	NOUN
taxlaw-2803	681	59	.	.	PUNCT
taxlaw-2803	682	1	100	100	NUM
taxlaw-2803	682	2	see	see	VERB
taxlaw-2803	682	3	coven	coven	NOUN
taxlaw-2803	682	4	,	,	PUNCT
taxlaw-2803	682	5	supra	supra	PROPN
taxlaw-2803	682	6	note	note	NOUN
taxlaw-2803	682	7	12	12	NUM
taxlaw-2803	682	8	,	,	PUNCT
taxlaw-2803	682	9	at	at	ADP
taxlaw-2803	682	10	1562	1562	NUM
taxlaw-2803	682	11	;	;	PUNCT
taxlaw-2803	682	12	samansky	samansky	NOUN
taxlaw-2803	682	13	,	,	PUNCT
taxlaw-2803	682	14	supra	supra	ADJ
taxlaw-2803	682	15	note	note	NOUN
taxlaw-2803	682	16	12	12	NUM
taxlaw-2803	682	17	,	,	PUNCT
taxlaw-2803	682	18	at	at	ADP
taxlaw-2803	682	19	544	544	NUM
taxlaw-2803	682	20	;	;	PUNCT
taxlaw-2803	682	21	see	see	VERB
taxlaw-2803	682	22	also	also	ADV
taxlaw-2803	682	23	bittker	bittker	VERB
taxlaw-2803	682	24	&	&	CCONJ
taxlaw-2803	682	25	lokken	lokken	PROPN
taxlaw-2803	682	26	,	,	PUNCT
taxlaw-2803	682	27	supra	supra	PROPN
taxlaw-2803	682	28	note	note	PROPN
taxlaw-2803	682	29	21	21	NUM
taxlaw-2803	682	30	,	,	PUNCT
taxlaw-2803	682	31	¶	¶	PROPN
taxlaw-2803	682	32	30.5.1	30.5.1	NUM
taxlaw-2803	682	33	.	.	PUNCT
taxlaw-2803	683	1	224	224	NUM
taxlaw-2803	683	2	columbia	columbia	PROPN
taxlaw-2803	683	3	journal	journal	PROPN
taxlaw-2803	683	4	of	of	ADP
taxlaw-2803	683	5	tax	tax	NOUN
taxlaw-2803	683	6	law	law	NOUN
taxlaw-2803	683	7	[	[	X
taxlaw-2803	683	8	vol.2:203	vol.2:203	ADP
taxlaw-2803	683	9	that	that	PRON
taxlaw-2803	683	10	is	be	AUX
taxlaw-2803	683	11	not	not	PART
taxlaw-2803	683	12	the	the	DET
taxlaw-2803	683	13	case	case	NOUN
taxlaw-2803	683	14	in	in	ADP
taxlaw-2803	683	15	the	the	DET
taxlaw-2803	683	16	simplification	simplification	NOUN
taxlaw-2803	683	17	-	-	PUNCT
taxlaw-2803	683	18	centric	centric	ADJ
taxlaw-2803	683	19	scenario	scenario	NOUN
taxlaw-2803	683	20	,	,	PUNCT
taxlaw-2803	683	21	since	since	SCONJ
taxlaw-2803	683	22	non	non	NOUN
taxlaw-2803	683	23	-	-	NOUN
taxlaw-2803	683	24	itemizers	itemizer	NOUN
taxlaw-2803	683	25	are	be	AUX
taxlaw-2803	683	26	getting	get	VERB
taxlaw-2803	683	27	a	a	DET
taxlaw-2803	683	28	better	well	ADJ
taxlaw-2803	683	29	deal	deal	NOUN
taxlaw-2803	683	30	—	—	PUNCT
taxlaw-2803	683	31	the	the	DET
taxlaw-2803	683	32	full	full	ADJ
taxlaw-2803	683	33	value	value	NOUN
taxlaw-2803	683	34	of	of	ADP
taxlaw-2803	683	35	what	what	PRON
taxlaw-2803	683	36	would	would	AUX
taxlaw-2803	683	37	have	have	AUX
taxlaw-2803	683	38	been	be	AUX
taxlaw-2803	683	39	their	their	PRON
taxlaw-2803	683	40	itemized	itemize	VERB
taxlaw-2803	683	41	deductions	deduction	NOUN
taxlaw-2803	683	42	plus	plus	CCONJ
taxlaw-2803	683	43	an	an	DET
taxlaw-2803	683	44	additional	additional	ADJ
taxlaw-2803	683	45	exemption	exemption	NOUN
taxlaw-2803	683	46	amount	amount	NOUN
taxlaw-2803	683	47	.	.	PUNCT
taxlaw-2803	684	1	indeed	indeed	ADV
taxlaw-2803	684	2	,	,	PUNCT
taxlaw-2803	684	3	by	by	ADP
taxlaw-2803	684	4	granting	grant	VERB
taxlaw-2803	684	5	that	that	SCONJ
taxlaw-2803	684	6	additional	additional	ADJ
taxlaw-2803	684	7	exemption	exemption	NOUN
taxlaw-2803	684	8	,	,	PUNCT
taxlaw-2803	684	9	the	the	DET
taxlaw-2803	684	10	government	government	NOUN
taxlaw-2803	684	11	is	be	AUX
taxlaw-2803	684	12	still	still	ADV
taxlaw-2803	684	13	somewhat	somewhat	ADV
taxlaw-2803	684	14	subsidizing	subsidize	VERB
taxlaw-2803	684	15	charitable	charitable	ADJ
taxlaw-2803	684	16	giving	giving	NOUN
taxlaw-2803	684	17	,	,	PUNCT
taxlaw-2803	684	18	even	even	ADV
taxlaw-2803	684	19	if	if	SCONJ
taxlaw-2803	684	20	it	it	PRON
taxlaw-2803	684	21	not	not	PART
taxlaw-2803	684	22	at	at	ADP
taxlaw-2803	684	23	the	the	DET
taxlaw-2803	684	24	margin	margin	NOUN
taxlaw-2803	684	25	.	.	PUNCT
taxlaw-2803	685	1	because	because	SCONJ
taxlaw-2803	685	2	this	this	PRON
taxlaw-2803	685	3	is	be	AUX
taxlaw-2803	685	4	the	the	DET
taxlaw-2803	685	5	no	no	DET
taxlaw-2803	685	6	-	-	PUNCT
taxlaw-2803	685	7	zba	zba	NOUN
taxlaw-2803	685	8	case	case	NOUN
taxlaw-2803	685	9	—	—	PUNCT
taxlaw-2803	685	10	where	where	SCONJ
taxlaw-2803	685	11	we	we	PRON
taxlaw-2803	685	12	take	take	VERB
taxlaw-2803	685	13	as	as	SCONJ
taxlaw-2803	685	14	fixed	fix	VERB
taxlaw-2803	685	15	the	the	DET
taxlaw-2803	685	16	intent	intent	NOUN
taxlaw-2803	685	17	to	to	PART
taxlaw-2803	685	18	tax	tax	VERB
taxlaw-2803	685	19	the	the	DET
taxlaw-2803	685	20	first	first	ADJ
taxlaw-2803	685	21	dollar	dollar	NOUN
taxlaw-2803	685	22	of	of	ADP
taxlaw-2803	685	23	taxable	taxable	ADJ
taxlaw-2803	685	24	income	income	NOUN
taxlaw-2803	685	25	—	—	PUNCT
taxlaw-2803	685	26	the	the	DET
taxlaw-2803	685	27	baseline	baseline	ADJ
taxlaw-2803	685	28	comparison	comparison	NOUN
taxlaw-2803	685	29	should	should	AUX
taxlaw-2803	685	30	be	be	AUX
taxlaw-2803	685	31	to	to	ADP
taxlaw-2803	685	32	a	a	DET
taxlaw-2803	685	33	tax	tax	NOUN
taxlaw-2803	685	34	system	system	NOUN
taxlaw-2803	685	35	with	with	ADP
taxlaw-2803	685	36	no	no	DET
taxlaw-2803	685	37	standard	standard	ADJ
taxlaw-2803	685	38	deduction	deduction	NOUN
taxlaw-2803	685	39	and	and	CCONJ
taxlaw-2803	685	40	no	no	DET
taxlaw-2803	685	41	zero	zero	NUM
taxlaw-2803	685	42	bracket	bracket	NOUN
taxlaw-2803	685	43	.	.	PUNCT
taxlaw-2803	686	1	it	it	PRON
taxlaw-2803	686	2	follows	follow	VERB
taxlaw-2803	686	3	that	that	SCONJ
taxlaw-2803	686	4	the	the	DET
taxlaw-2803	686	5	grant	grant	NOUN
taxlaw-2803	686	6	of	of	ADP
taxlaw-2803	686	7	an	an	DET
taxlaw-2803	686	8	additional	additional	ADJ
taxlaw-2803	686	9	deduction	deduction	NOUN
taxlaw-2803	686	10	on	on	ADP
taxlaw-2803	686	11	top	top	NOUN
taxlaw-2803	686	12	of	of	ADP
taxlaw-2803	686	13	that	that	PRON
taxlaw-2803	686	14	would	would	AUX
taxlaw-2803	686	15	in	in	ADP
taxlaw-2803	686	16	most	most	ADJ
taxlaw-2803	686	17	cases	case	NOUN
taxlaw-2803	686	18	increase	increase	VERB
taxlaw-2803	686	19	charitable	charitable	ADJ
taxlaw-2803	686	20	giving	giving	NOUN
taxlaw-2803	686	21	among	among	ADP
taxlaw-2803	686	22	those	those	PRON
taxlaw-2803	686	23	who	who	PRON
taxlaw-2803	686	24	receive	receive	VERB
taxlaw-2803	686	25	that	that	DET
taxlaw-2803	686	26	benefit	benefit	NOUN
taxlaw-2803	686	27	,	,	PUNCT
taxlaw-2803	686	28	since	since	SCONJ
taxlaw-2803	686	29	the	the	DET
taxlaw-2803	686	30	taxpayer	taxpayer	NOUN
taxlaw-2803	686	31	has	have	VERB
taxlaw-2803	686	32	more	more	ADJ
taxlaw-2803	686	33	after	after	ADP
taxlaw-2803	686	34	-	-	PUNCT
taxlaw-2803	686	35	tax	tax	NOUN
taxlaw-2803	686	36	dollars	dollar	NOUN
taxlaw-2803	686	37	to	to	PART
taxlaw-2803	686	38	spread	spread	VERB
taxlaw-2803	686	39	around	around	ADV
taxlaw-2803	686	40	.	.	PUNCT
taxlaw-2803	687	1	in	in	ADP
taxlaw-2803	687	2	economics	economic	NOUN
taxlaw-2803	687	3	terminology	terminology	NOUN
taxlaw-2803	687	4	,	,	PUNCT
taxlaw-2803	687	5	the	the	DET
taxlaw-2803	687	6	taxpayer	taxpayer	NOUN
taxlaw-2803	687	7	’s	’s	PART
taxlaw-2803	687	8	budget	budget	NOUN
taxlaw-2803	687	9	constraint	constraint	NOUN
taxlaw-2803	687	10	has	have	AUX
taxlaw-2803	687	11	shifted	shift	VERB
taxlaw-2803	687	12	such	such	ADJ
taxlaw-2803	687	13	that	that	DET
taxlaw-2803	687	14	consumption	consumption	NOUN
taxlaw-2803	687	15	of	of	ADP
taxlaw-2803	687	16	most	most	ADJ
taxlaw-2803	687	17	goods	good	NOUN
taxlaw-2803	687	18	—	—	PUNCT
taxlaw-2803	687	19	including	include	VERB
taxlaw-2803	687	20	charitable	charitable	ADJ
taxlaw-2803	687	21	giving	giving	NOUN
taxlaw-2803	687	22	—	—	PUNCT
taxlaw-2803	687	23	will	will	AUX
taxlaw-2803	687	24	increase	increase	VERB
taxlaw-2803	687	25	,	,	PUNCT
taxlaw-2803	687	26	despite	despite	SCONJ
taxlaw-2803	687	27	the	the	DET
taxlaw-2803	687	28	fact	fact	NOUN
taxlaw-2803	687	29	that	that	SCONJ
taxlaw-2803	687	30	there	there	PRON
taxlaw-2803	687	31	is	be	VERB
taxlaw-2803	687	32	no	no	DET
taxlaw-2803	687	33	change	change	NOUN
taxlaw-2803	687	34	in	in	ADP
taxlaw-2803	687	35	the	the	DET
taxlaw-2803	687	36	after	after	ADP
taxlaw-2803	687	37	-	-	PUNCT
taxlaw-2803	687	38	tax	tax	NOUN
taxlaw-2803	687	39	marginal	marginal	ADJ
taxlaw-2803	687	40	cost	cost	NOUN
taxlaw-2803	687	41	of	of	ADP
taxlaw-2803	687	42	giving	giving	NOUN
taxlaw-2803	687	43	.	.	PUNCT
taxlaw-2803	688	1	therefore	therefore	ADV
taxlaw-2803	688	2	,	,	PUNCT
taxlaw-2803	688	3	the	the	DET
taxlaw-2803	688	4	actual	actual	ADJ
taxlaw-2803	688	5	equity	equity	NOUN
taxlaw-2803	688	6	issue	issue	NOUN
taxlaw-2803	688	7	in	in	ADP
taxlaw-2803	688	8	the	the	DET
taxlaw-2803	688	9	no	no	DET
taxlaw-2803	688	10	-	-	PUNCT
taxlaw-2803	688	11	zba	zba	NOUN
taxlaw-2803	688	12	case	case	NOUN
taxlaw-2803	688	13	is	be	AUX
taxlaw-2803	688	14	the	the	DET
taxlaw-2803	688	15	distribution	distribution	NOUN
taxlaw-2803	688	16	of	of	ADP
taxlaw-2803	688	17	these	these	DET
taxlaw-2803	688	18	tax	tax	NOUN
taxlaw-2803	688	19	windfalls	windfall	NOUN
taxlaw-2803	688	20	.	.	PUNCT
taxlaw-2803	689	1	if	if	SCONJ
taxlaw-2803	689	2	the	the	DET
taxlaw-2803	689	3	windfall	windfall	NOUN
taxlaw-2803	689	4	is	be	AUX
taxlaw-2803	689	5	the	the	DET
taxlaw-2803	689	6	payment	payment	NOUN
taxlaw-2803	689	7	for	for	ADP
taxlaw-2803	689	8	the	the	DET
taxlaw-2803	689	9	denial	denial	NOUN
taxlaw-2803	689	10	of	of	ADP
taxlaw-2803	689	11	itemization	itemization	NOUN
taxlaw-2803	689	12	,	,	PUNCT
taxlaw-2803	689	13	then	then	ADV
taxlaw-2803	689	14	the	the	DET
taxlaw-2803	689	15	windfalls	windfall	NOUN
taxlaw-2803	689	16	are	be	AUX
taxlaw-2803	689	17	being	be	AUX
taxlaw-2803	689	18	distributed	distribute	VERB
taxlaw-2803	689	19	exactly	exactly	ADV
taxlaw-2803	689	20	in	in	ADP
taxlaw-2803	689	21	reverse	reverse	NOUN
taxlaw-2803	689	22	—	—	PUNCT
taxlaw-2803	689	23	congress	congress	PROPN
taxlaw-2803	689	24	effectively	effectively	ADV
taxlaw-2803	689	25	decided	decide	VERB
taxlaw-2803	689	26	to	to	PART
taxlaw-2803	689	27	provide	provide	VERB
taxlaw-2803	689	28	non	non	NOUN
taxlaw-2803	689	29	-	-	NOUN
taxlaw-2803	689	30	itemizers	itemizer	NOUN
taxlaw-2803	689	31	with	with	ADP
taxlaw-2803	689	32	a	a	DET
taxlaw-2803	689	33	generous	generous	ADJ
taxlaw-2803	689	34	tax	tax	NOUN
taxlaw-2803	689	35	benefit	benefit	NOUN
taxlaw-2803	689	36	in	in	ADP
taxlaw-2803	689	37	order	order	NOUN
taxlaw-2803	689	38	to	to	PART
taxlaw-2803	689	39	have	have	AUX
taxlaw-2803	689	40	a	a	DET
taxlaw-2803	689	41	more	more	ADV
taxlaw-2803	689	42	simplified	simplified	ADJ
taxlaw-2803	689	43	tax	tax	NOUN
taxlaw-2803	689	44	system	system	NOUN
taxlaw-2803	689	45	,	,	PUNCT
taxlaw-2803	689	46	but	but	CCONJ
taxlaw-2803	689	47	that	that	DET
taxlaw-2803	689	48	benefit	benefit	NOUN
taxlaw-2803	689	49	is	be	AUX
taxlaw-2803	689	50	distributed	distribute	VERB
taxlaw-2803	689	51	inequitably	inequitably	ADV
taxlaw-2803	689	52	among	among	ADP
taxlaw-2803	689	53	non	non	NOUN
taxlaw-2803	689	54	-	-	NOUN
taxlaw-2803	689	55	itemizers	itemizer	NOUN
taxlaw-2803	689	56	;	;	PUNCT
taxlaw-2803	689	57	those	those	PRON
taxlaw-2803	689	58	with	with	ADP
taxlaw-2803	689	59	high	high	ADJ
taxlaw-2803	689	60	itemizable	itemizable	ADJ
taxlaw-2803	689	61	expenses	expense	NOUN
taxlaw-2803	689	62	get	get	VERB
taxlaw-2803	689	63	relatively	relatively	ADV
taxlaw-2803	689	64	little	little	ADJ
taxlaw-2803	689	65	benefit	benefit	NOUN
taxlaw-2803	689	66	,	,	PUNCT
taxlaw-2803	689	67	while	while	SCONJ
taxlaw-2803	689	68	those	those	PRON
taxlaw-2803	689	69	with	with	ADP
taxlaw-2803	689	70	low	low	ADJ
taxlaw-2803	689	71	itemizable	itemizable	ADJ
taxlaw-2803	689	72	expenses	expense	NOUN
taxlaw-2803	689	73	get	get	VERB
taxlaw-2803	689	74	a	a	DET
taxlaw-2803	689	75	large	large	ADJ
taxlaw-2803	689	76	benefit	benefit	NOUN
taxlaw-2803	689	77	.	.	PUNCT
taxlaw-2803	690	1	101	101	NUM
taxlaw-2803	690	2	2	2	NUM
taxlaw-2803	690	3	.	.	X
taxlaw-2803	690	4	progressivity	progressivity	NOUN
taxlaw-2803	690	5	:	:	PUNCT
taxlaw-2803	690	6	zba	zba	X
taxlaw-2803	690	7	equal	equal	ADJ
taxlaw-2803	690	8	to	to	ADP
taxlaw-2803	690	9	the	the	DET
taxlaw-2803	690	10	standard	standard	ADJ
taxlaw-2803	690	11	deduction	deduction	NOUN
taxlaw-2803	690	12	amount	amount	NOUN
taxlaw-2803	690	13	now	now	ADV
taxlaw-2803	690	14	consider	consider	VERB
taxlaw-2803	690	15	the	the	DET
taxlaw-2803	690	16	case	case	NOUN
taxlaw-2803	690	17	where	where	SCONJ
taxlaw-2803	690	18	the	the	DET
taxlaw-2803	690	19	intent	intent	NOUN
taxlaw-2803	690	20	of	of	ADP
taxlaw-2803	690	21	the	the	DET
taxlaw-2803	690	22	standard	standard	ADJ
taxlaw-2803	690	23	deduction	deduction	NOUN
taxlaw-2803	690	24	is	be	AUX
taxlaw-2803	690	25	to	to	PART
taxlaw-2803	690	26	be	be	AUX
taxlaw-2803	690	27	a	a	DET
taxlaw-2803	690	28	zba	zba	NOUN
taxlaw-2803	690	29	—	—	PUNCT
taxlaw-2803	690	30	to	to	PART
taxlaw-2803	690	31	provide	provide	VERB
taxlaw-2803	690	32	for	for	ADP
taxlaw-2803	690	33	an	an	DET
taxlaw-2803	690	34	amount	amount	NOUN
taxlaw-2803	690	35	of	of	ADP
taxlaw-2803	690	36	taxable	taxable	ADJ
taxlaw-2803	690	37	income	income	NOUN
taxlaw-2803	690	38	that	that	PRON
taxlaw-2803	690	39	is	be	AUX
taxlaw-2803	690	40	subject	subject	ADJ
taxlaw-2803	690	41	to	to	ADP
taxlaw-2803	690	42	a	a	DET
taxlaw-2803	690	43	0	0	NUM
taxlaw-2803	690	44	%	%	NOUN
taxlaw-2803	690	45	tax	tax	NOUN
taxlaw-2803	690	46	rate	rate	NOUN
taxlaw-2803	690	47	.	.	PUNCT
taxlaw-2803	691	1	because	because	SCONJ
taxlaw-2803	691	2	the	the	DET
taxlaw-2803	691	3	standard	standard	ADJ
taxlaw-2803	691	4	deduction	deduction	NOUN
taxlaw-2803	691	5	is	be	AUX
taxlaw-2803	691	6	linked	link	VERB
taxlaw-2803	691	7	to	to	ADP
taxlaw-2803	691	8	the	the	DET
taxlaw-2803	691	9	itemized	itemize	VERB
taxlaw-2803	691	10	deductions	deduction	NOUN
taxlaw-2803	691	11	,	,	PUNCT
taxlaw-2803	691	12	a	a	DET
taxlaw-2803	691	13	zba	zba	NOUN
taxlaw-2803	691	14	equal	equal	ADJ
taxlaw-2803	691	15	to	to	ADP
taxlaw-2803	691	16	the	the	DET
taxlaw-2803	691	17	standard	standard	ADJ
taxlaw-2803	691	18	deduction	deduction	NOUN
taxlaw-2803	691	19	amount	amount	NOUN
taxlaw-2803	691	20	implies	imply	VERB
taxlaw-2803	691	21	a	a	DET
taxlaw-2803	691	22	floor	floor	NOUN
taxlaw-2803	691	23	on	on	ADP
taxlaw-2803	691	24	itemized	itemize	VERB
taxlaw-2803	691	25	deductions	deduction	NOUN
taxlaw-2803	691	26	also	also	ADV
taxlaw-2803	691	27	equal	equal	ADJ
taxlaw-2803	691	28	to	to	ADP
taxlaw-2803	691	29	that	that	DET
taxlaw-2803	691	30	standard	standard	ADJ
taxlaw-2803	691	31	deduction	deduction	NOUN
taxlaw-2803	691	32	amount	amount	NOUN
taxlaw-2803	691	33	102	102	NUM
taxlaw-2803	691	34	—	—	PUNCT
taxlaw-2803	691	35	taxpayers	taxpayer	NOUN
taxlaw-2803	691	36	can	can	AUX
taxlaw-2803	691	37	only	only	ADV
taxlaw-2803	691	38	deduct	deduct	VERB
taxlaw-2803	691	39	itemizable	itemizable	ADJ
taxlaw-2803	691	40	expenses	expense	NOUN
taxlaw-2803	691	41	in	in	ADP
taxlaw-2803	691	42	excess	excess	NOUN
taxlaw-2803	691	43	of	of	ADP
taxlaw-2803	691	44	the	the	DET
taxlaw-2803	691	45	standard	standard	ADJ
taxlaw-2803	691	46	deduction	deduction	NOUN
taxlaw-2803	691	47	amount	amount	NOUN
taxlaw-2803	691	48	.	.	PUNCT
taxlaw-2803	692	1	103	103	NUM
taxlaw-2803	692	2	this	this	DET
taxlaw-2803	692	3	progressivity	progressivity	NOUN
taxlaw-2803	692	4	-	-	PUNCT
taxlaw-2803	692	5	centric	centric	ADJ
taxlaw-2803	692	6	case	case	NOUN
taxlaw-2803	692	7	is	be	AUX
taxlaw-2803	692	8	somewhat	somewhat	ADV
taxlaw-2803	692	9	easier	easy	ADJ
taxlaw-2803	692	10	to	to	PART
taxlaw-2803	692	11	understand	understand	VERB
taxlaw-2803	692	12	,	,	PUNCT
taxlaw-2803	692	13	since	since	SCONJ
taxlaw-2803	692	14	floors	floor	NOUN
taxlaw-2803	692	15	already	already	ADV
taxlaw-2803	692	16	apply	apply	VERB
taxlaw-2803	692	17	to	to	ADP
taxlaw-2803	692	18	a	a	DET
taxlaw-2803	692	19	number	number	NOUN
taxlaw-2803	692	20	of	of	ADP
taxlaw-2803	692	21	the	the	DET
taxlaw-2803	692	22	itemized	itemize	VERB
taxlaw-2803	692	23	deductions	deduction	NOUN
taxlaw-2803	692	24	104	104	NUM
taxlaw-2803	692	25	and	and	CCONJ
taxlaw-2803	692	26	because	because	SCONJ
taxlaw-2803	692	27	of	of	ADP
taxlaw-2803	692	28	the	the	DET
taxlaw-2803	692	29	clear	clear	ADJ
taxlaw-2803	692	30	congressional	congressional	ADJ
taxlaw-2803	692	31	intent	intent	NOUN
taxlaw-2803	692	32	for	for	ADP
taxlaw-2803	692	33	the	the	DET
taxlaw-2803	692	34	standard	standard	ADJ
taxlaw-2803	692	35	deduction	deduction	NOUN
taxlaw-2803	692	36	to	to	PART
taxlaw-2803	692	37	play	play	VERB
taxlaw-2803	692	38	a	a	DET
taxlaw-2803	692	39	101	101	NUM
taxlaw-2803	692	40	although	although	SCONJ
taxlaw-2803	692	41	samansky	samansky	NOUN
taxlaw-2803	692	42	is	be	AUX
taxlaw-2803	692	43	critical	critical	ADJ
taxlaw-2803	692	44	of	of	ADP
taxlaw-2803	692	45	this	this	DET
taxlaw-2803	692	46	inequity	inequity	NOUN
taxlaw-2803	692	47	,	,	PUNCT
taxlaw-2803	692	48	supra	supra	PROPN
taxlaw-2803	692	49	note	note	NOUN
taxlaw-2803	692	50	12	12	NUM
taxlaw-2803	692	51	at	at	ADP
taxlaw-2803	692	52	544	544	NUM
taxlaw-2803	692	53	,	,	PUNCT
taxlaw-2803	692	54	he	he	PRON
taxlaw-2803	692	55	suggests	suggest	VERB
taxlaw-2803	692	56	that	that	SCONJ
taxlaw-2803	692	57	if	if	SCONJ
taxlaw-2803	692	58	all	all	DET
taxlaw-2803	692	59	itemized	itemize	VERB
taxlaw-2803	692	60	deductions	deduction	NOUN
taxlaw-2803	692	61	were	be	AUX
taxlaw-2803	692	62	proper	proper	ADJ
taxlaw-2803	692	63	in	in	ADP
taxlaw-2803	692	64	measuring	measure	VERB
taxlaw-2803	692	65	income	income	NOUN
taxlaw-2803	692	66	—	—	PUNCT
taxlaw-2803	692	67	if	if	SCONJ
taxlaw-2803	692	68	all	all	PRON
taxlaw-2803	692	69	affected	affect	VERB
taxlaw-2803	692	70	ability	ability	NOUN
taxlaw-2803	692	71	to	to	PART
taxlaw-2803	692	72	pay	pay	VERB
taxlaw-2803	692	73	and	and	CCONJ
taxlaw-2803	692	74	none	none	NOUN
taxlaw-2803	692	75	were	be	AUX
taxlaw-2803	692	76	―tax	―tax	PROPN
taxlaw-2803	692	77	expenditures‖—then	expenditures‖—then	NOUN
taxlaw-2803	692	78	this	this	DET
taxlaw-2803	692	79	system	system	NOUN
taxlaw-2803	692	80	might	might	AUX
taxlaw-2803	692	81	in	in	ADP
taxlaw-2803	692	82	fact	fact	NOUN
taxlaw-2803	692	83	be	be	AUX
taxlaw-2803	692	84	justified	justify	VERB
taxlaw-2803	692	85	for	for	ADP
taxlaw-2803	692	86	simplification	simplification	NOUN
taxlaw-2803	692	87	reasons	reason	NOUN
taxlaw-2803	692	88	,	,	PUNCT
taxlaw-2803	692	89	since	since	SCONJ
taxlaw-2803	692	90	the	the	DET
taxlaw-2803	692	91	sum	sum	NOUN
taxlaw-2803	692	92	of	of	ADP
taxlaw-2803	692	93	the	the	DET
taxlaw-2803	692	94	itemizable	itemizable	ADJ
taxlaw-2803	692	95	expenses	expense	NOUN
taxlaw-2803	692	96	is	be	AUX
taxlaw-2803	692	97	a	a	DET
taxlaw-2803	692	98	coherent	coherent	ADJ
taxlaw-2803	692	99	measure	measure	NOUN
taxlaw-2803	692	100	of	of	ADP
taxlaw-2803	692	101	a	a	DET
taxlaw-2803	692	102	taxpayer	taxpayer	NOUN
taxlaw-2803	692	103	’s	’s	PART
taxlaw-2803	692	104	ability	ability	NOUN
taxlaw-2803	692	105	to	to	PART
taxlaw-2803	692	106	pay	pay	VERB
taxlaw-2803	692	107	.	.	PUNCT
taxlaw-2803	693	1	i	i	PRON
taxlaw-2803	693	2	d.	d.	PROPN
taxlaw-2803	693	3	at	at	ADP
taxlaw-2803	693	4	n.85	n.85	PROPN
taxlaw-2803	693	5	.	.	PUNCT
taxlaw-2803	694	1	he	he	PRON
taxlaw-2803	694	2	therefore	therefore	ADV
taxlaw-2803	694	3	ties	tie	VERB
taxlaw-2803	694	4	at	at	ADP
taxlaw-2803	694	5	least	least	ADJ
taxlaw-2803	694	6	part	part	NOUN
taxlaw-2803	694	7	of	of	ADP
taxlaw-2803	694	8	his	his	PRON
taxlaw-2803	694	9	criticism	criticism	NOUN
taxlaw-2803	694	10	of	of	ADP
taxlaw-2803	694	11	the	the	DET
taxlaw-2803	694	12	standard	standard	ADJ
taxlaw-2803	694	13	deduction	deduction	NOUN
taxlaw-2803	694	14	to	to	ADP
taxlaw-2803	694	15	the	the	DET
taxlaw-2803	694	16	fact	fact	NOUN
taxlaw-2803	694	17	that	that	SCONJ
taxlaw-2803	694	18	many	many	ADJ
taxlaw-2803	694	19	itemized	itemize	VERB
taxlaw-2803	694	20	deductions	deduction	NOUN
taxlaw-2803	694	21	do	do	AUX
taxlaw-2803	694	22	not	not	PART
taxlaw-2803	694	23	actually	actually	ADV
taxlaw-2803	694	24	address	address	VERB
taxlaw-2803	694	25	ability	ability	NOUN
taxlaw-2803	694	26	to	to	PART
taxlaw-2803	694	27	pay	pay	VERB
taxlaw-2803	694	28	.	.	PUNCT
taxlaw-2803	695	1	this	this	PRON
taxlaw-2803	695	2	is	be	AUX
taxlaw-2803	695	3	an	an	DET
taxlaw-2803	695	4	example	example	NOUN
taxlaw-2803	695	5	of	of	ADP
taxlaw-2803	695	6	why	why	SCONJ
taxlaw-2803	695	7	it	it	PRON
taxlaw-2803	695	8	is	be	AUX
taxlaw-2803	695	9	necessary	necessary	ADJ
taxlaw-2803	695	10	to	to	PART
taxlaw-2803	695	11	bifurcate	bifurcate	VERB
taxlaw-2803	695	12	the	the	DET
taxlaw-2803	695	13	effects	effect	NOUN
taxlaw-2803	695	14	of	of	ADP
taxlaw-2803	695	15	the	the	DET
taxlaw-2803	695	16	standard	standard	ADJ
taxlaw-2803	695	17	deduction	deduction	NOUN
taxlaw-2803	695	18	,	,	PUNCT
taxlaw-2803	695	19	since	since	SCONJ
taxlaw-2803	695	20	this	this	DET
taxlaw-2803	695	21	conclusion	conclusion	NOUN
taxlaw-2803	695	22	does	do	AUX
taxlaw-2803	695	23	not	not	PART
taxlaw-2803	695	24	follow	follow	VERB
taxlaw-2803	695	25	in	in	ADP
taxlaw-2803	695	26	the	the	DET
taxlaw-2803	695	27	simplification	simplification	NOUN
taxlaw-2803	695	28	-	-	PUNCT
taxlaw-2803	695	29	centric	centric	ADJ
taxlaw-2803	695	30	case	case	NOUN
taxlaw-2803	695	31	.	.	PUNCT
taxlaw-2803	696	1	indeed	indeed	ADV
taxlaw-2803	696	2	,	,	PUNCT
taxlaw-2803	696	3	if	if	SCONJ
taxlaw-2803	696	4	itemizable	itemizable	ADJ
taxlaw-2803	696	5	expenses	expense	NOUN
taxlaw-2803	696	6	did	do	AUX
taxlaw-2803	696	7	not	not	PART
taxlaw-2803	696	8	alter	alter	VERB
taxlaw-2803	696	9	a	a	DET
taxlaw-2803	696	10	taxpayer	taxpayer	NOUN
taxlaw-2803	696	11	’s	’s	PART
taxlaw-2803	696	12	ability	ability	NOUN
taxlaw-2803	696	13	to	to	PART
taxlaw-2803	696	14	pay	pay	VERB
taxlaw-2803	696	15	,	,	PUNCT
taxlaw-2803	696	16	then	then	ADV
taxlaw-2803	696	17	we	we	PRON
taxlaw-2803	696	18	ought	ought	AUX
taxlaw-2803	696	19	to	to	PART
taxlaw-2803	696	20	feel	feel	VERB
taxlaw-2803	696	21	more	more	ADV
taxlaw-2803	696	22	comfortable	comfortable	ADJ
taxlaw-2803	696	23	that	that	SCONJ
taxlaw-2803	696	24	the	the	DET
taxlaw-2803	696	25	net	net	ADJ
taxlaw-2803	696	26	payments	payment	NOUN
taxlaw-2803	696	27	are	be	AUX
taxlaw-2803	696	28	distributed	distribute	VERB
taxlaw-2803	696	29	arbitrarily	arbitrarily	ADV
taxlaw-2803	696	30	,	,	PUNCT
taxlaw-2803	696	31	since	since	SCONJ
taxlaw-2803	696	32	the	the	DET
taxlaw-2803	696	33	difference	difference	NOUN
taxlaw-2803	696	34	in	in	ADP
taxlaw-2803	696	35	ability	ability	NOUN
taxlaw-2803	696	36	to	to	PART
taxlaw-2803	696	37	pay	pay	VERB
taxlaw-2803	696	38	between	between	ADP
taxlaw-2803	696	39	a	a	DET
taxlaw-2803	696	40	non	non	NOUN
taxlaw-2803	696	41	-	-	ADJ
taxlaw-2803	696	42	itemizer	itemizer	ADJ
taxlaw-2803	696	43	with	with	ADP
taxlaw-2803	696	44	high	high	ADJ
taxlaw-2803	696	45	itemizable	itemizable	ADJ
taxlaw-2803	696	46	expenses	expense	NOUN
taxlaw-2803	696	47	and	and	CCONJ
taxlaw-2803	696	48	one	one	NUM
taxlaw-2803	696	49	with	with	ADP
taxlaw-2803	696	50	low	low	ADJ
taxlaw-2803	696	51	itemizable	itemizable	ADJ
taxlaw-2803	696	52	expenses	expense	NOUN
taxlaw-2803	696	53	is	be	AUX
taxlaw-2803	696	54	smaller	small	ADJ
taxlaw-2803	696	55	than	than	ADP
taxlaw-2803	696	56	the	the	DET
taxlaw-2803	696	57	difference	difference	NOUN
taxlaw-2803	696	58	in	in	ADP
taxlaw-2803	696	59	their	their	PRON
taxlaw-2803	696	60	actual	actual	ADJ
taxlaw-2803	696	61	itemizable	itemizable	ADJ
taxlaw-2803	696	62	expenses	expense	NOUN
taxlaw-2803	696	63	.	.	PUNCT
taxlaw-2803	697	1	the	the	PRON
taxlaw-2803	697	2	greater	great	ADJ
taxlaw-2803	697	3	the	the	DET
taxlaw-2803	697	4	difference	difference	NOUN
taxlaw-2803	697	5	in	in	ADP
taxlaw-2803	697	6	ability	ability	NOUN
taxlaw-2803	697	7	to	to	PART
taxlaw-2803	697	8	pay	pay	VERB
taxlaw-2803	697	9	between	between	ADP
taxlaw-2803	697	10	these	these	DET
taxlaw-2803	697	11	two	two	NUM
taxlaw-2803	697	12	taxpayers	taxpayer	NOUN
taxlaw-2803	697	13	,	,	PUNCT
taxlaw-2803	697	14	the	the	DET
taxlaw-2803	697	15	less	less	ADV
taxlaw-2803	697	16	comfortable	comfortable	ADJ
taxlaw-2803	697	17	we	we	PRON
taxlaw-2803	697	18	should	should	AUX
taxlaw-2803	697	19	be	be	AUX
taxlaw-2803	697	20	with	with	ADP
taxlaw-2803	697	21	the	the	DET
taxlaw-2803	697	22	inequitable	inequitable	ADJ
taxlaw-2803	697	23	distribution	distribution	NOUN
taxlaw-2803	697	24	of	of	ADP
taxlaw-2803	697	25	the	the	DET
taxlaw-2803	697	26	net	net	ADJ
taxlaw-2803	697	27	standard	standard	ADJ
taxlaw-2803	697	28	deduction	deduction	NOUN
taxlaw-2803	697	29	tax	tax	NOUN
taxlaw-2803	697	30	benefit	benefit	NOUN
taxlaw-2803	697	31	.	.	PUNCT
taxlaw-2803	698	1	in	in	ADP
taxlaw-2803	698	2	short	short	ADJ
taxlaw-2803	698	3	,	,	PUNCT
taxlaw-2803	698	4	it	it	PRON
taxlaw-2803	698	5	is	be	AUX
taxlaw-2803	698	6	preferable	preferable	ADJ
taxlaw-2803	698	7	that	that	SCONJ
taxlaw-2803	698	8	the	the	DET
taxlaw-2803	698	9	net	net	ADJ
taxlaw-2803	698	10	payments	payment	NOUN
taxlaw-2803	698	11	be	be	AUX
taxlaw-2803	698	12	distributed	distribute	VERB
taxlaw-2803	698	13	arbitrarily	arbitrarily	ADV
taxlaw-2803	698	14	rather	rather	ADV
taxlaw-2803	698	15	than	than	ADP
taxlaw-2803	698	16	regressively	regressively	ADV
taxlaw-2803	698	17	.	.	PUNCT
taxlaw-2803	699	1	see	see	VERB
taxlaw-2803	699	2	also	also	ADV
taxlaw-2803	699	3	kaplow	kaplow	NOUN
taxlaw-2803	699	4	,	,	PUNCT
taxlaw-2803	699	5	supra	supra	PROPN
taxlaw-2803	699	6	note	note	NOUN
taxlaw-2803	699	7	12	12	NUM
taxlaw-2803	699	8	,	,	PUNCT
taxlaw-2803	699	9	at	at	ADP
taxlaw-2803	699	10	11	11	NUM
taxlaw-2803	699	11	n.28	n.28	NOUN
taxlaw-2803	699	12	.	.	PUNCT
taxlaw-2803	700	1	but	but	CCONJ
taxlaw-2803	700	2	see	see	VERB
taxlaw-2803	700	3	jeffrey	jeffrey	PROPN
taxlaw-2803	700	4	h.	h.	PROPN
taxlaw-2803	700	5	kahn	kahn	PROPN
taxlaw-2803	700	6	,	,	PUNCT
taxlaw-2803	700	7	beyond	beyond	ADP
taxlaw-2803	700	8	the	the	DET
taxlaw-2803	700	9	little	little	ADJ
taxlaw-2803	700	10	dutch	dutch	ADJ
taxlaw-2803	700	11	boy	boy	NOUN
taxlaw-2803	700	12	:	:	PUNCT
taxlaw-2803	700	13	an	an	DET
taxlaw-2803	700	14	argument	argument	NOUN
taxlaw-2803	700	15	for	for	ADP
taxlaw-2803	700	16	structural	structural	ADJ
taxlaw-2803	700	17	change	change	NOUN
taxlaw-2803	700	18	in	in	ADP
taxlaw-2803	700	19	tax	tax	NOUN
taxlaw-2803	700	20	deduction	deduction	NOUN
taxlaw-2803	700	21	classification	classification	NOUN
taxlaw-2803	700	22	,	,	PUNCT
taxlaw-2803	700	23	80	80	NUM
taxlaw-2803	700	24	wash	wash	NOUN
taxlaw-2803	700	25	.	.	PUNCT
taxlaw-2803	701	1	l.	l.	PROPN
taxlaw-2803	701	2	rev	rev	AUX
taxlaw-2803	701	3	.	.	PROPN
taxlaw-2803	701	4	1	1	NUM
taxlaw-2803	701	5	,	,	PUNCT
taxlaw-2803	701	6	36	36	NUM
taxlaw-2803	701	7	(	(	PUNCT
taxlaw-2803	701	8	2005	2005	NUM
taxlaw-2803	701	9	)	)	PUNCT
taxlaw-2803	701	10	(	(	PUNCT
taxlaw-2803	701	11	arguing	argue	VERB
taxlaw-2803	701	12	that	that	SCONJ
taxlaw-2803	701	13	the	the	DET
taxlaw-2803	701	14	simplification	simplification	NOUN
taxlaw-2803	701	15	benefits	benefit	NOUN
taxlaw-2803	701	16	exceed	exceed	VERB
taxlaw-2803	701	17	the	the	DET
taxlaw-2803	701	18	cost	cost	NOUN
taxlaw-2803	701	19	to	to	ADP
taxlaw-2803	701	20	equity	equity	NOUN
taxlaw-2803	701	21	)	)	PUNCT
taxlaw-2803	701	22	.	.	PUNCT
taxlaw-2803	702	1	102	102	NUM
taxlaw-2803	702	2	see	see	VERB
taxlaw-2803	702	3	infra	infra	NOUN
taxlaw-2803	702	4	part	part	NOUN
taxlaw-2803	702	5	0	0	NUM
taxlaw-2803	702	6	.	.	NOUN
taxlaw-2803	702	7	103	103	NUM
taxlaw-2803	702	8	the	the	DET
taxlaw-2803	702	9	existence	existence	NOUN
taxlaw-2803	702	10	of	of	ADP
taxlaw-2803	702	11	the	the	DET
taxlaw-2803	702	12	implied	imply	VERB
taxlaw-2803	702	13	floor	floor	NOUN
taxlaw-2803	702	14	still	still	ADV
taxlaw-2803	702	15	adds	add	VERB
taxlaw-2803	702	16	some	some	DET
taxlaw-2803	702	17	simplicity	simplicity	NOUN
taxlaw-2803	702	18	to	to	ADP
taxlaw-2803	702	19	this	this	DET
taxlaw-2803	702	20	frame	frame	NOUN
taxlaw-2803	702	21	,	,	PUNCT
taxlaw-2803	702	22	of	of	ADP
taxlaw-2803	702	23	course	course	NOUN
taxlaw-2803	702	24	—	—	PUNCT
taxlaw-2803	702	25	removing	remove	VERB
taxlaw-2803	702	26	the	the	DET
taxlaw-2803	702	27	floors	floor	NOUN
taxlaw-2803	702	28	entirely	entirely	ADV
taxlaw-2803	702	29	would	would	AUX
taxlaw-2803	702	30	generate	generate	VERB
taxlaw-2803	702	31	substantially	substantially	ADV
taxlaw-2803	702	32	more	more	ADJ
taxlaw-2803	702	33	complexity	complexity	NOUN
taxlaw-2803	702	34	.	.	PUNCT
taxlaw-2803	703	1	however	however	ADV
taxlaw-2803	703	2	,	,	PUNCT
taxlaw-2803	703	3	there	there	PRON
taxlaw-2803	703	4	may	may	AUX
taxlaw-2803	703	5	be	be	AUX
taxlaw-2803	703	6	many	many	ADJ
taxlaw-2803	703	7	other	other	ADJ
taxlaw-2803	703	8	policy	policy	NOUN
taxlaw-2803	703	9	reasons	reason	NOUN
taxlaw-2803	703	10	for	for	ADP
taxlaw-2803	703	11	having	have	VERB
taxlaw-2803	703	12	a	a	DET
taxlaw-2803	703	13	floor	floor	NOUN
taxlaw-2803	703	14	beyond	beyond	ADP
taxlaw-2803	703	15	just	just	ADV
taxlaw-2803	703	16	simplicity	simplicity	NOUN
taxlaw-2803	703	17	.	.	PUNCT
taxlaw-2803	704	1	see	see	VERB
taxlaw-2803	704	2	infra	infra	NOUN
taxlaw-2803	704	3	part	part	NOUN
taxlaw-2803	704	4	0	0	NUM
taxlaw-2803	704	5	104	104	NUM
taxlaw-2803	704	6	see	see	VERB
taxlaw-2803	704	7	,	,	PUNCT
taxlaw-2803	704	8	e.g.	e.g.	ADV
taxlaw-2803	704	9	,	,	PUNCT
taxlaw-2803	704	10	i.r.c	i.r.c	NOUN
taxlaw-2803	704	11	.	.	PUNCT
taxlaw-2803	705	1	§	§	PROPN
taxlaw-2803	705	2	§	§	PROPN
taxlaw-2803	705	3	165(h)(2	165(h)(2	NUM
taxlaw-2803	705	4	)	)	PUNCT
taxlaw-2803	705	5	(	(	PUNCT
taxlaw-2803	705	6	2010	2010	NUM
taxlaw-2803	705	7	)	)	PUNCT
taxlaw-2803	705	8	(	(	PUNCT
taxlaw-2803	705	9	floor	floor	NOUN
taxlaw-2803	705	10	of	of	ADP
taxlaw-2803	705	11	10	10	NUM
taxlaw-2803	705	12	%	%	NOUN
taxlaw-2803	705	13	of	of	ADP
taxlaw-2803	705	14	agi	agi	NOUN
taxlaw-2803	705	15	on	on	ADP
taxlaw-2803	705	16	casualty	casualty	NOUN
taxlaw-2803	705	17	losses	loss	NOUN
taxlaw-2803	705	18	)	)	PUNCT
taxlaw-2803	705	19	,	,	PUNCT
taxlaw-2803	705	20	213(a	213(a	NUM
taxlaw-2803	705	21	)	)	PUNCT
taxlaw-2803	705	22	(	(	PUNCT
taxlaw-2803	705	23	2005	2005	NUM
taxlaw-2803	705	24	)	)	PUNCT
taxlaw-2803	705	25	(	(	PUNCT
taxlaw-2803	705	26	floor	floor	NOUN
taxlaw-2803	705	27	of	of	ADP
taxlaw-2803	705	28	7.5	7.5	NUM
taxlaw-2803	705	29	%	%	NOUN
taxlaw-2803	705	30	of	of	ADP
taxlaw-2803	705	31	agi	agi	NOUN
taxlaw-2803	705	32	on	on	ADP
taxlaw-2803	705	33	medical	medical	ADJ
taxlaw-2803	705	34	expenses	expense	NOUN
taxlaw-2803	705	35	,	,	PUNCT
taxlaw-2803	705	36	going	go	VERB
taxlaw-2803	705	37	to	to	ADP
taxlaw-2803	705	38	10	10	NUM
taxlaw-2803	705	39	%	%	NOUN
taxlaw-2803	705	40	in	in	ADP
taxlaw-2803	705	41	2013	2013	NUM
taxlaw-2803	705	42	)	)	PUNCT
taxlaw-2803	705	43	.	.	PUNCT
taxlaw-2803	706	1	2011	2011	NUM
taxlaw-2803	706	2	]	]	PUNCT
taxlaw-2803	706	3	doing	do	VERB
taxlaw-2803	706	4	too	too	ADV
taxlaw-2803	706	5	much	much	ADJ
taxlaw-2803	706	6	225	225	NUM
taxlaw-2803	706	7	progressivity	progressivity	NOUN
taxlaw-2803	706	8	role	role	NOUN
taxlaw-2803	706	9	.	.	PUNCT
taxlaw-2803	707	1	105	105	NUM
taxlaw-2803	708	1	but	but	CCONJ
taxlaw-2803	708	2	there	there	PRON
taxlaw-2803	708	3	are	be	VERB
taxlaw-2803	708	4	several	several	ADJ
taxlaw-2803	708	5	problems	problem	NOUN
taxlaw-2803	708	6	with	with	ADP
taxlaw-2803	708	7	this	this	DET
taxlaw-2803	708	8	current	current	ADJ
taxlaw-2803	708	9	view	view	NOUN
taxlaw-2803	708	10	.	.	PUNCT
taxlaw-2803	709	1	first	first	ADV
taxlaw-2803	709	2	,	,	PUNCT
taxlaw-2803	709	3	there	there	PRON
taxlaw-2803	709	4	is	be	VERB
taxlaw-2803	709	5	little	little	ADJ
taxlaw-2803	709	6	reason	reason	NOUN
taxlaw-2803	709	7	for	for	SCONJ
taxlaw-2803	709	8	the	the	DET
taxlaw-2803	709	9	floor	floor	NOUN
taxlaw-2803	709	10	for	for	ADP
taxlaw-2803	709	11	itemized	itemize	VERB
taxlaw-2803	709	12	deductions	deduction	NOUN
taxlaw-2803	709	13	to	to	PART
taxlaw-2803	709	14	be	be	AUX
taxlaw-2803	709	15	equal	equal	ADJ
taxlaw-2803	709	16	to	to	ADP
taxlaw-2803	709	17	the	the	DET
taxlaw-2803	709	18	zba	zba	NOUN
taxlaw-2803	709	19	;	;	PUNCT
taxlaw-2803	709	20	the	the	DET
taxlaw-2803	709	21	proper	proper	ADJ
taxlaw-2803	709	22	amount	amount	NOUN
taxlaw-2803	709	23	of	of	ADP
taxlaw-2803	709	24	itemized	itemize	VERB
taxlaw-2803	709	25	deductions	deduction	NOUN
taxlaw-2803	709	26	should	should	AUX
taxlaw-2803	709	27	not	not	PART
taxlaw-2803	709	28	relate	relate	VERB
taxlaw-2803	709	29	to	to	ADP
taxlaw-2803	709	30	the	the	DET
taxlaw-2803	709	31	proper	proper	ADJ
taxlaw-2803	709	32	amount	amount	NOUN
taxlaw-2803	709	33	of	of	ADP
taxlaw-2803	709	34	untaxed	untaxed	ADJ
taxlaw-2803	709	35	income	income	NOUN
taxlaw-2803	709	36	.	.	PUNCT
taxlaw-2803	710	1	second	second	ADJ
taxlaw-2803	710	2	,	,	PUNCT
taxlaw-2803	710	3	there	there	PRON
taxlaw-2803	710	4	is	be	VERB
taxlaw-2803	710	5	no	no	DET
taxlaw-2803	710	6	good	good	ADJ
taxlaw-2803	710	7	reason	reason	NOUN
taxlaw-2803	710	8	why	why	SCONJ
taxlaw-2803	710	9	the	the	DET
taxlaw-2803	710	10	ability	ability	NOUN
taxlaw-2803	710	11	to	to	PART
taxlaw-2803	710	12	deduct	deduct	VERB
taxlaw-2803	710	13	one	one	NUM
taxlaw-2803	710	14	kind	kind	NOUN
taxlaw-2803	710	15	of	of	ADP
taxlaw-2803	710	16	expense	expense	NOUN
taxlaw-2803	710	17	depends	depend	VERB
taxlaw-2803	710	18	on	on	ADP
taxlaw-2803	710	19	other	other	ADJ
taxlaw-2803	710	20	,	,	PUNCT
taxlaw-2803	710	21	unrelated	unrelated	ADJ
taxlaw-2803	710	22	expenses	expense	NOUN
taxlaw-2803	710	23	.	.	PUNCT
taxlaw-2803	711	1	why	why	SCONJ
taxlaw-2803	711	2	should	should	AUX
taxlaw-2803	711	3	the	the	DET
taxlaw-2803	711	4	size	size	NOUN
taxlaw-2803	711	5	of	of	ADP
taxlaw-2803	711	6	one	one	NUM
taxlaw-2803	711	7	’s	’s	PART
taxlaw-2803	711	8	mortgage	mortgage	NOUN
taxlaw-2803	711	9	determine	determine	VERB
taxlaw-2803	711	10	whether	whether	SCONJ
taxlaw-2803	711	11	or	or	CCONJ
taxlaw-2803	711	12	not	not	PART
taxlaw-2803	711	13	one	one	NUM
taxlaw-2803	711	14	can	can	AUX
taxlaw-2803	711	15	deduct	deduct	VERB
taxlaw-2803	711	16	charitable	charitable	ADJ
taxlaw-2803	711	17	contributions	contribution	NOUN
taxlaw-2803	711	18	?	?	PUNCT
taxlaw-2803	712	1	106	106	NUM
taxlaw-2803	712	2	here	here	ADV
taxlaw-2803	712	3	,	,	PUNCT
taxlaw-2803	712	4	the	the	DET
taxlaw-2803	712	5	faulty	faulty	ADJ
taxlaw-2803	712	6	equity	equity	NOUN
taxlaw-2803	712	7	argument	argument	NOUN
taxlaw-2803	712	8	mentioned	mention	VERB
taxlaw-2803	712	9	in	in	ADP
taxlaw-2803	712	10	the	the	DET
taxlaw-2803	712	11	prior	prior	ADJ
taxlaw-2803	712	12	section	section	NOUN
taxlaw-2803	712	13	regarding	regard	VERB
taxlaw-2803	712	14	the	the	DET
taxlaw-2803	712	15	different	different	ADJ
taxlaw-2803	712	16	treatment	treatment	NOUN
taxlaw-2803	712	17	of	of	ADP
taxlaw-2803	712	18	itemizable	itemizable	ADJ
taxlaw-2803	712	19	expenses	expense	NOUN
taxlaw-2803	712	20	107	107	NUM
taxlaw-2803	712	21	becomes	become	VERB
taxlaw-2803	712	22	more	more	ADV
taxlaw-2803	712	23	relevant	relevant	ADJ
taxlaw-2803	712	24	,	,	PUNCT
taxlaw-2803	712	25	since	since	SCONJ
taxlaw-2803	712	26	the	the	DET
taxlaw-2803	712	27	tax	tax	NOUN
taxlaw-2803	712	28	code	code	NOUN
taxlaw-2803	712	29	is	be	AUX
taxlaw-2803	712	30	distributing	distribute	VERB
taxlaw-2803	712	31	the	the	DET
taxlaw-2803	712	32	benefits	benefit	NOUN
taxlaw-2803	712	33	of	of	ADP
taxlaw-2803	712	34	itemization	itemization	NOUN
taxlaw-2803	712	35	arbitrarily	arbitrarily	ADV
taxlaw-2803	712	36	.	.	PUNCT
taxlaw-2803	713	1	it	it	PRON
taxlaw-2803	713	2	is	be	AUX
taxlaw-2803	713	3	important	important	ADJ
taxlaw-2803	713	4	to	to	PART
taxlaw-2803	713	5	be	be	AUX
taxlaw-2803	713	6	precise	precise	ADJ
taxlaw-2803	713	7	here	here	ADV
taxlaw-2803	713	8	,	,	PUNCT
taxlaw-2803	713	9	though	though	ADV
taxlaw-2803	713	10	:	:	PUNCT
taxlaw-2803	713	11	this	this	DET
taxlaw-2803	713	12	equity	equity	NOUN
taxlaw-2803	713	13	problem	problem	NOUN
taxlaw-2803	713	14	is	be	AUX
taxlaw-2803	713	15	not	not	PART
taxlaw-2803	713	16	with	with	ADP
taxlaw-2803	713	17	the	the	DET
taxlaw-2803	713	18	standard	standard	ADJ
taxlaw-2803	713	19	deduction	deduction	NOUN
taxlaw-2803	713	20	per	per	ADP
taxlaw-2803	713	21	se	se	X
taxlaw-2803	713	22	.	.	PUNCT
taxlaw-2803	714	1	combining	combine	VERB
taxlaw-2803	714	2	unrelated	unrelated	ADJ
taxlaw-2803	714	3	deductions	deduction	NOUN
taxlaw-2803	714	4	is	be	AUX
taxlaw-2803	714	5	not	not	PART
taxlaw-2803	714	6	objectionable	objectionable	ADJ
taxlaw-2803	714	7	when	when	SCONJ
taxlaw-2803	714	8	the	the	DET
taxlaw-2803	714	9	standard	standard	ADJ
taxlaw-2803	714	10	deduction	deduction	NOUN
taxlaw-2803	714	11	is	be	AUX
taxlaw-2803	714	12	substituting	substitute	VERB
taxlaw-2803	714	13	for	for	ADP
taxlaw-2803	714	14	those	those	DET
taxlaw-2803	714	15	deductions	deduction	NOUN
taxlaw-2803	714	16	and	and	CCONJ
taxlaw-2803	714	17	is	be	AUX
taxlaw-2803	714	18	by	by	ADP
taxlaw-2803	714	19	definition	definition	NOUN
taxlaw-2803	714	20	equal	equal	ADJ
taxlaw-2803	714	21	or	or	CCONJ
taxlaw-2803	714	22	greater	great	ADJ
taxlaw-2803	714	23	than	than	ADP
taxlaw-2803	714	24	the	the	DET
taxlaw-2803	714	25	total	total	NOUN
taxlaw-2803	714	26	of	of	ADP
taxlaw-2803	714	27	those	those	DET
taxlaw-2803	714	28	deductions	deduction	NOUN
taxlaw-2803	714	29	.	.	PUNCT
taxlaw-2803	715	1	what	what	PRON
taxlaw-2803	715	2	is	be	AUX
taxlaw-2803	715	3	objectionable	objectionable	ADJ
taxlaw-2803	715	4	is	be	AUX
taxlaw-2803	715	5	applying	apply	VERB
taxlaw-2803	715	6	a	a	DET
taxlaw-2803	715	7	single	single	ADJ
taxlaw-2803	715	8	floor	floor	NOUN
taxlaw-2803	715	9	to	to	ADP
taxlaw-2803	715	10	a	a	DET
taxlaw-2803	715	11	group	group	NOUN
taxlaw-2803	715	12	of	of	ADP
taxlaw-2803	715	13	personal	personal	ADJ
taxlaw-2803	715	14	deductions	deduction	NOUN
taxlaw-2803	715	15	in	in	ADP
taxlaw-2803	715	16	order	order	NOUN
taxlaw-2803	715	17	to	to	PART
taxlaw-2803	715	18	determine	determine	VERB
taxlaw-2803	715	19	the	the	DET
taxlaw-2803	715	20	availability	availability	NOUN
taxlaw-2803	715	21	of	of	ADP
taxlaw-2803	715	22	any	any	DET
taxlaw-2803	715	23	deduction	deduction	NOUN
taxlaw-2803	715	24	.	.	PUNCT
taxlaw-2803	716	1	third	third	ADJ
taxlaw-2803	716	2	,	,	PUNCT
taxlaw-2803	716	3	there	there	PRON
taxlaw-2803	716	4	are	be	VERB
taxlaw-2803	716	5	already	already	ADV
taxlaw-2803	716	6	existing	exist	VERB
taxlaw-2803	716	7	floors	floor	NOUN
taxlaw-2803	716	8	that	that	PRON
taxlaw-2803	716	9	serve	serve	VERB
taxlaw-2803	716	10	particular	particular	ADJ
taxlaw-2803	716	11	purposes	purpose	NOUN
taxlaw-2803	716	12	,	,	PUNCT
taxlaw-2803	716	13	but	but	CCONJ
taxlaw-2803	716	14	by	by	ADP
taxlaw-2803	716	15	lumping	lump	VERB
taxlaw-2803	716	16	all	all	DET
taxlaw-2803	716	17	the	the	DET
taxlaw-2803	716	18	personal	personal	ADJ
taxlaw-2803	716	19	deductions	deduction	NOUN
taxlaw-2803	716	20	into	into	ADP
taxlaw-2803	716	21	one	one	NUM
taxlaw-2803	716	22	category	category	NOUN
taxlaw-2803	716	23	,	,	PUNCT
taxlaw-2803	716	24	the	the	DET
taxlaw-2803	716	25	purposes	purpose	NOUN
taxlaw-2803	716	26	of	of	ADP
taxlaw-2803	716	27	those	those	DET
taxlaw-2803	716	28	floors	floor	NOUN
taxlaw-2803	716	29	become	become	VERB
taxlaw-2803	716	30	blurred	blurred	ADJ
taxlaw-2803	716	31	and	and	CCONJ
taxlaw-2803	716	32	muted	mute	VERB
taxlaw-2803	716	33	.	.	PUNCT
taxlaw-2803	717	1	for	for	ADP
taxlaw-2803	717	2	example	example	NOUN
taxlaw-2803	717	3	,	,	PUNCT
taxlaw-2803	717	4	the	the	DET
taxlaw-2803	717	5	floor	floor	NOUN
taxlaw-2803	717	6	for	for	ADP
taxlaw-2803	717	7	the	the	DET
taxlaw-2803	717	8	medical	medical	ADJ
taxlaw-2803	717	9	expense	expense	NOUN
taxlaw-2803	717	10	deduction	deduction	NOUN
taxlaw-2803	717	11	could	could	AUX
taxlaw-2803	717	12	be	be	AUX
taxlaw-2803	717	13	said	say	VERB
taxlaw-2803	717	14	to	to	PART
taxlaw-2803	717	15	exist	exist	VERB
taxlaw-2803	717	16	primarily	primarily	ADV
taxlaw-2803	717	17	because	because	SCONJ
taxlaw-2803	717	18	our	our	PRON
taxlaw-2803	717	19	concern	concern	NOUN
taxlaw-2803	717	20	is	be	AUX
taxlaw-2803	717	21	with	with	ADP
taxlaw-2803	717	22	people	people	NOUN
taxlaw-2803	717	23	who	who	PRON
taxlaw-2803	717	24	are	be	AUX
taxlaw-2803	717	25	abnormally	abnormally	ADV
taxlaw-2803	717	26	unhealthy	unhealthy	ADJ
taxlaw-2803	717	27	.	.	PUNCT
taxlaw-2803	718	1	as	as	SCONJ
taxlaw-2803	718	2	william	william	PROPN
taxlaw-2803	718	3	andrews	andrews	PROPN
taxlaw-2803	718	4	argued	argue	VERB
taxlaw-2803	718	5	,	,	PUNCT
taxlaw-2803	718	6	the	the	DET
taxlaw-2803	718	7	distribution	distribution	NOUN
taxlaw-2803	718	8	of	of	ADP
taxlaw-2803	718	9	medical	medical	ADJ
taxlaw-2803	718	10	expenses	expense	NOUN
taxlaw-2803	718	11	can	can	AUX
taxlaw-2803	718	12	be	be	AUX
taxlaw-2803	718	13	seen	see	VERB
taxlaw-2803	718	14	as	as	ADP
taxlaw-2803	718	15	the	the	DET
taxlaw-2803	718	16	distribution	distribution	NOUN
taxlaw-2803	718	17	of	of	ADP
taxlaw-2803	718	18	differences	difference	NOUN
taxlaw-2803	718	19	in	in	ADP
taxlaw-2803	718	20	health	health	NOUN
taxlaw-2803	718	21	,	,	PUNCT
taxlaw-2803	718	22	and	and	CCONJ
taxlaw-2803	718	23	treating	treat	VERB
taxlaw-2803	718	24	those	those	PRON
taxlaw-2803	718	25	with	with	ADP
taxlaw-2803	718	26	bad	bad	ADJ
taxlaw-2803	718	27	health	health	NOUN
taxlaw-2803	718	28	as	as	ADP
taxlaw-2803	718	29	―consuming‖	―consuming‖	PROPN
taxlaw-2803	718	30	health	health	NOUN
taxlaw-2803	718	31	care	care	NOUN
taxlaw-2803	718	32	would	would	AUX
taxlaw-2803	718	33	be	be	AUX
taxlaw-2803	718	34	equivalent	equivalent	ADJ
taxlaw-2803	718	35	to	to	ADP
taxlaw-2803	718	36	taxing	tax	VERB
taxlaw-2803	718	37	them	they	PRON
taxlaw-2803	718	38	based	base	VERB
taxlaw-2803	718	39	on	on	ADP
taxlaw-2803	718	40	that	that	DET
taxlaw-2803	718	41	health	health	NOUN
taxlaw-2803	718	42	.	.	PUNCT
taxlaw-2803	719	1	108	108	NUM
taxlaw-2803	720	1	but	but	CCONJ
taxlaw-2803	720	2	there	there	PRON
taxlaw-2803	720	3	is	be	VERB
taxlaw-2803	720	4	still	still	ADV
taxlaw-2803	720	5	some	some	DET
taxlaw-2803	720	6	baseline	baseline	ADJ
taxlaw-2803	720	7	level	level	NOUN
taxlaw-2803	720	8	of	of	ADP
taxlaw-2803	720	9	health	health	NOUN
taxlaw-2803	720	10	care	care	NOUN
taxlaw-2803	720	11	that	that	SCONJ
taxlaw-2803	720	12	everyone	everyone	PRON
taxlaw-2803	720	13	uses	use	VERB
taxlaw-2803	720	14	,	,	PUNCT
taxlaw-2803	720	15	even	even	ADV
taxlaw-2803	720	16	in	in	ADP
taxlaw-2803	720	17	good	good	ADJ
taxlaw-2803	720	18	health	health	NOUN
taxlaw-2803	720	19	.	.	PUNCT
taxlaw-2803	721	1	therefore	therefore	ADV
taxlaw-2803	721	2	,	,	PUNCT
taxlaw-2803	721	3	the	the	DET
taxlaw-2803	721	4	7.5	7.5	NUM
taxlaw-2803	721	5	%	%	NOUN
taxlaw-2803	721	6	of	of	ADP
taxlaw-2803	721	7	agi	agi	NOUN
taxlaw-2803	721	8	floor	floor	NOUN
taxlaw-2803	721	9	for	for	ADP
taxlaw-2803	721	10	medical	medical	ADJ
taxlaw-2803	721	11	expenses	expense	NOUN
taxlaw-2803	721	12	109	109	NUM
taxlaw-2803	721	13	could	could	AUX
taxlaw-2803	721	14	be	be	AUX
taxlaw-2803	721	15	said	say	VERB
taxlaw-2803	721	16	to	to	PART
taxlaw-2803	721	17	crudely	crudely	ADV
taxlaw-2803	721	18	limit	limit	VERB
taxlaw-2803	721	19	the	the	DET
taxlaw-2803	721	20	deduction	deduction	NOUN
taxlaw-2803	721	21	to	to	ADP
taxlaw-2803	721	22	those	those	PRON
taxlaw-2803	721	23	in	in	ADP
taxlaw-2803	721	24	bad	bad	ADJ
taxlaw-2803	721	25	health	health	NOUN
taxlaw-2803	721	26	.	.	PUNCT
taxlaw-2803	722	1	110	110	NUM
taxlaw-2803	722	2	but	but	CCONJ
taxlaw-2803	722	3	any	any	DET
taxlaw-2803	722	4	careful	careful	ADJ
taxlaw-2803	722	5	calibration	calibration	NOUN
taxlaw-2803	722	6	of	of	ADP
taxlaw-2803	722	7	the	the	DET
taxlaw-2803	722	8	floor	floor	NOUN
taxlaw-2803	722	9	to	to	PART
taxlaw-2803	722	10	measure	measure	VERB
taxlaw-2803	722	11	bad	bad	ADJ
taxlaw-2803	722	12	health	health	NOUN
taxlaw-2803	722	13	is	be	AUX
taxlaw-2803	722	14	wasted	waste	VERB
taxlaw-2803	722	15	for	for	ADP
taxlaw-2803	722	16	non	non	NOUN
taxlaw-2803	722	17	-	-	NOUN
taxlaw-2803	722	18	itemizers	itemizer	NOUN
taxlaw-2803	722	19	,	,	PUNCT
taxlaw-2803	722	20	because	because	SCONJ
taxlaw-2803	722	21	the	the	DET
taxlaw-2803	722	22	amount	amount	NOUN
taxlaw-2803	722	23	above	above	ADP
taxlaw-2803	722	24	the	the	DET
taxlaw-2803	722	25	floor	floor	NOUN
taxlaw-2803	722	26	just	just	ADV
taxlaw-2803	722	27	gets	get	AUX
taxlaw-2803	722	28	tossed	toss	VERB
taxlaw-2803	722	29	back	back	ADV
taxlaw-2803	722	30	into	into	ADP
taxlaw-2803	722	31	the	the	DET
taxlaw-2803	722	32	mix	mix	NOUN
taxlaw-2803	722	33	to	to	PART
taxlaw-2803	722	34	be	be	AUX
taxlaw-2803	722	35	subject	subject	ADJ
taxlaw-2803	722	36	to	to	ADP
taxlaw-2803	722	37	the	the	DET
taxlaw-2803	722	38	standard	standard	ADJ
taxlaw-2803	722	39	deduction	deduction	NOUN
taxlaw-2803	722	40	floor	floor	NOUN
taxlaw-2803	722	41	.	.	PUNCT
taxlaw-2803	723	1	example	example	NOUN
taxlaw-2803	724	1	4	4	NUM
taxlaw-2803	724	2	:	:	PUNCT
taxlaw-2803	724	3	tp1	tp1	PROPN
taxlaw-2803	724	4	has	have	VERB
taxlaw-2803	724	5	agi	agi	NOUN
taxlaw-2803	724	6	of	of	ADP
taxlaw-2803	724	7	$	$	SYM
taxlaw-2803	724	8	50,000	50,000	NUM
taxlaw-2803	724	9	and	and	CCONJ
taxlaw-2803	724	10	$	$	SYM
taxlaw-2803	724	11	5000	5000	NUM
taxlaw-2803	724	12	in	in	ADP
taxlaw-2803	724	13	medical	medical	ADJ
taxlaw-2803	724	14	expenses	expense	NOUN
taxlaw-2803	724	15	;	;	PUNCT
taxlaw-2803	724	16	tp2	tp2	PROPN
taxlaw-2803	724	17	is	be	AUX
taxlaw-2803	724	18	the	the	DET
taxlaw-2803	724	19	same	same	ADJ
taxlaw-2803	724	20	but	but	CCONJ
taxlaw-2803	724	21	also	also	ADV
taxlaw-2803	724	22	has	have	VERB
taxlaw-2803	724	23	$	$	SYM
taxlaw-2803	724	24	5000	5000	NUM
taxlaw-2803	724	25	in	in	ADP
taxlaw-2803	724	26	mortgage	mortgage	NOUN
taxlaw-2803	724	27	interest	interest	NOUN
taxlaw-2803	724	28	.	.	PUNCT
taxlaw-2803	725	1	the	the	DET
taxlaw-2803	725	2	standard	standard	ADJ
taxlaw-2803	725	3	deduction	deduction	NOUN
taxlaw-2803	725	4	is	be	AUX
taxlaw-2803	725	5	$	$	SYM
taxlaw-2803	725	6	5000	5000	NUM
taxlaw-2803	725	7	.	.	PUNCT
taxlaw-2803	726	1	since	since	SCONJ
taxlaw-2803	726	2	7.5	7.5	NUM
taxlaw-2803	726	3	%	%	NOUN
taxlaw-2803	726	4	of	of	ADP
taxlaw-2803	726	5	tp1	tp1	PROPN
taxlaw-2803	726	6	’s	’s	PART
taxlaw-2803	726	7	agi	agi	NOUN
taxlaw-2803	726	8	is	be	AUX
taxlaw-2803	726	9	$	$	SYM
taxlaw-2803	726	10	3750	3750	NUM
taxlaw-2803	726	11	,	,	PUNCT
taxlaw-2803	726	12	only	only	ADV
taxlaw-2803	726	13	$	$	SYM
taxlaw-2803	726	14	1250	1250	NUM
taxlaw-2803	726	15	of	of	ADP
taxlaw-2803	726	16	tp1	tp1	PROPN
taxlaw-2803	726	17	’s	’s	PART
taxlaw-2803	726	18	medical	medical	ADJ
taxlaw-2803	726	19	expenses	expense	NOUN
taxlaw-2803	726	20	will	will	AUX
taxlaw-2803	726	21	be	be	AUX
taxlaw-2803	726	22	considered	consider	VERB
taxlaw-2803	726	23	the	the	DET
taxlaw-2803	726	24	extraordinary	extraordinary	ADJ
taxlaw-2803	726	25	costs	cost	NOUN
taxlaw-2803	726	26	of	of	ADP
taxlaw-2803	726	27	bad	bad	ADJ
taxlaw-2803	726	28	health	health	NOUN
taxlaw-2803	726	29	and	and	CCONJ
taxlaw-2803	726	30	thus	thus	ADV
taxlaw-2803	726	31	be	be	AUX
taxlaw-2803	726	32	deductible	deductible	ADJ
taxlaw-2803	726	33	—	—	PUNCT
taxlaw-2803	726	34	but	but	CCONJ
taxlaw-2803	726	35	because	because	SCONJ
taxlaw-2803	726	36	that	that	PRON
taxlaw-2803	726	37	is	be	AUX
taxlaw-2803	726	38	her	her	PRON
taxlaw-2803	726	39	only	only	ADV
taxlaw-2803	726	40	deductible	deductible	ADJ
taxlaw-2803	726	41	expense	expense	NOUN
taxlaw-2803	726	42	,	,	PUNCT
taxlaw-2803	726	43	it	it	PRON
taxlaw-2803	726	44	will	will	AUX
taxlaw-2803	726	45	not	not	PART
taxlaw-2803	726	46	end	end	VERB
taxlaw-2803	726	47	up	up	ADP
taxlaw-2803	726	48	being	be	AUX
taxlaw-2803	726	49	deducted	deduct	VERB
taxlaw-2803	726	50	because	because	SCONJ
taxlaw-2803	726	51	she	she	PRON
taxlaw-2803	726	52	has	have	AUX
taxlaw-2803	726	53	not	not	PART
taxlaw-2803	726	54	surpassed	surpass	VERB
taxlaw-2803	726	55	the	the	DET
taxlaw-2803	726	56	overall	overall	ADJ
taxlaw-2803	726	57	standard	standard	ADJ
taxlaw-2803	726	58	deduction	deduction	NOUN
taxlaw-2803	726	59	floor	floor	NOUN
taxlaw-2803	726	60	.	.	PUNCT
taxlaw-2803	727	1	tp2	tp2	PROPN
taxlaw-2803	727	2	,	,	PUNCT
taxlaw-2803	727	3	however	however	ADV
taxlaw-2803	727	4	,	,	PUNCT
taxlaw-2803	727	5	has	have	AUX
taxlaw-2803	727	6	surpassed	surpass	VERB
taxlaw-2803	727	7	the	the	DET
taxlaw-2803	727	8	standard	standard	ADJ
taxlaw-2803	727	9	deduction	deduction	NOUN
taxlaw-2803	727	10	floor	floor	NOUN
taxlaw-2803	727	11	due	due	ADP
taxlaw-2803	727	12	to	to	ADP
taxlaw-2803	727	13	her	her	PRON
taxlaw-2803	727	14	mortgage	mortgage	NOUN
taxlaw-2803	727	15	interest	interest	NOUN
taxlaw-2803	727	16	,	,	PUNCT
taxlaw-2803	727	17	and	and	CCONJ
taxlaw-2803	727	18	thus	thus	ADV
taxlaw-2803	727	19	she	she	PRON
taxlaw-2803	727	20	may	may	AUX
taxlaw-2803	727	21	take	take	VERB
taxlaw-2803	727	22	the	the	DET
taxlaw-2803	727	23	additional	additional	ADJ
taxlaw-2803	727	24	$	$	SYM
taxlaw-2803	727	25	1250	1250	NUM
taxlaw-2803	727	26	deduction	deduction	NOUN
taxlaw-2803	727	27	,	,	PUNCT
taxlaw-2803	727	28	despite	despite	SCONJ
taxlaw-2803	727	29	having	have	VERB
taxlaw-2803	727	30	equally	equally	ADV
taxlaw-2803	727	31	bad	bad	ADJ
taxlaw-2803	727	32	health	health	NOUN
taxlaw-2803	727	33	as	as	ADP
taxlaw-2803	727	34	tp1	tp1	NOUN
taxlaw-2803	727	35	.	.	PUNCT
taxlaw-2803	728	1	105	105	NUM
taxlaw-2803	728	2	see	see	VERB
taxlaw-2803	728	3	supra	supra	PROPN
taxlaw-2803	728	4	part	part	NOUN
taxlaw-2803	728	5	ii.c	ii.c	VERB
taxlaw-2803	728	6	.	.	PUNCT
taxlaw-2803	729	1	106	106	NUM
taxlaw-2803	729	2	see	see	VERB
taxlaw-2803	729	3	kaplow	kaplow	NOUN
taxlaw-2803	729	4	,	,	PUNCT
taxlaw-2803	729	5	standard	standard	ADJ
taxlaw-2803	729	6	deduction	deduction	NOUN
taxlaw-2803	729	7	,	,	PUNCT
taxlaw-2803	729	8	supra	supra	PROPN
taxlaw-2803	729	9	note	note	NOUN
taxlaw-2803	729	10	12	12	NUM
taxlaw-2803	729	11	,	,	PUNCT
taxlaw-2803	729	12	at	at	ADP
taxlaw-2803	729	13	27	27	NUM
taxlaw-2803	729	14	-	-	SYM
taxlaw-2803	729	15	29	29	NUM
taxlaw-2803	729	16	;	;	PUNCT
taxlaw-2803	729	17	samansky	samansky	NOUN
taxlaw-2803	729	18	,	,	PUNCT
taxlaw-2803	729	19	supra	supra	ADJ
taxlaw-2803	729	20	note	note	NOUN
taxlaw-2803	729	21	12	12	NUM
taxlaw-2803	729	22	,	,	PUNCT
taxlaw-2803	729	23	at	at	ADP
taxlaw-2803	729	24	548	548	NUM
taxlaw-2803	729	25	.	.	PUNCT
taxlaw-2803	730	1	107	107	NUM
taxlaw-2803	730	2	see	see	VERB
taxlaw-2803	730	3	supra	supra	PROPN
taxlaw-2803	730	4	note	note	PROPN
taxlaw-2803	730	5	100	100	NUM
taxlaw-2803	730	6	and	and	CCONJ
taxlaw-2803	730	7	accompanying	accompany	VERB
taxlaw-2803	730	8	text	text	NOUN
taxlaw-2803	730	9	.	.	PUNCT
taxlaw-2803	731	1	108	108	NUM
taxlaw-2803	731	2	andrews	andrews	PROPN
taxlaw-2803	731	3	,	,	PUNCT
taxlaw-2803	731	4	supra	supra	PROPN
taxlaw-2803	731	5	note	note	NOUN
taxlaw-2803	731	6	98	98	NUM
taxlaw-2803	731	7	,	,	PUNCT
taxlaw-2803	731	8	at	at	ADP
taxlaw-2803	731	9	335	335	NUM
taxlaw-2803	731	10	.	.	PUNCT
taxlaw-2803	732	1	but	but	CCONJ
taxlaw-2803	732	2	see	see	VERB
taxlaw-2803	732	3	louis	louis	PROPN
taxlaw-2803	732	4	kaplow	kaplow	PROPN
taxlaw-2803	732	5	,	,	PUNCT
taxlaw-2803	732	6	the	the	DET
taxlaw-2803	732	7	income	income	NOUN
taxlaw-2803	732	8	tax	tax	NOUN
taxlaw-2803	732	9	as	as	ADP
taxlaw-2803	732	10	insurance	insurance	NOUN
taxlaw-2803	732	11	:	:	PUNCT
taxlaw-2803	732	12	the	the	DET
taxlaw-2803	732	13	casualty	casualty	NOUN
taxlaw-2803	732	14	loss	loss	NOUN
taxlaw-2803	732	15	and	and	CCONJ
taxlaw-2803	732	16	medical	medical	ADJ
taxlaw-2803	732	17	expenses	expense	NOUN
taxlaw-2803	732	18	deductions	deduction	NOUN
taxlaw-2803	732	19	and	and	CCONJ
taxlaw-2803	732	20	the	the	DET
taxlaw-2803	732	21	exclusions	exclusion	NOUN
taxlaw-2803	732	22	of	of	ADP
taxlaw-2803	732	23	medical	medical	ADJ
taxlaw-2803	732	24	insurance	insurance	NOUN
taxlaw-2803	732	25	premiums	premium	NOUN
taxlaw-2803	732	26	,	,	PUNCT
taxlaw-2803	732	27	79	79	NUM
taxlaw-2803	732	28	cal	cal	NOUN
taxlaw-2803	732	29	.	.	PUNCT
taxlaw-2803	733	1	l.	l.	PROPN
taxlaw-2803	733	2	rev	rev	AUX
taxlaw-2803	733	3	.	.	PROPN
taxlaw-2803	733	4	1485	1485	NUM
taxlaw-2803	733	5	,	,	PUNCT
taxlaw-2803	733	6	1486	1486	NUM
taxlaw-2803	733	7	,	,	PUNCT
taxlaw-2803	733	8	1505	1505	NUM
taxlaw-2803	733	9	-	-	SYM
taxlaw-2803	733	10	06	06	NUM
taxlaw-2803	733	11	(	(	PUNCT
taxlaw-2803	733	12	criticizing	criticize	VERB
taxlaw-2803	733	13	analysis	analysis	NOUN
taxlaw-2803	733	14	that	that	PRON
taxlaw-2803	733	15	focuses	focus	VERB
taxlaw-2803	733	16	on	on	ADP
taxlaw-2803	733	17	definitions	definition	NOUN
taxlaw-2803	733	18	of	of	ADP
taxlaw-2803	733	19	what	what	PRON
taxlaw-2803	733	20	is	be	AUX
taxlaw-2803	733	21	―income‖	―income‖	PROPN
taxlaw-2803	733	22	or	or	CCONJ
taxlaw-2803	733	23	―consumption‖	―consumption‖	PROPN
taxlaw-2803	733	24	)	)	PUNCT
taxlaw-2803	733	25	.	.	PUNCT
taxlaw-2803	734	1	109	109	NUM
taxlaw-2803	734	2	supra	supra	ADJ
taxlaw-2803	734	3	note	note	NOUN
taxlaw-2803	734	4	104	104	NUM
taxlaw-2803	734	5	.	.	PUNCT
taxlaw-2803	735	1	110	110	NUM
taxlaw-2803	735	2	this	this	PRON
taxlaw-2803	735	3	is	be	AUX
taxlaw-2803	735	4	a	a	DET
taxlaw-2803	735	5	gross	gross	ADJ
taxlaw-2803	735	6	simplification	simplification	NOUN
taxlaw-2803	735	7	,	,	PUNCT
taxlaw-2803	735	8	of	of	ADP
taxlaw-2803	735	9	course	course	NOUN
taxlaw-2803	735	10	,	,	PUNCT
taxlaw-2803	735	11	not	not	PART
taxlaw-2803	735	12	least	least	ADJ
taxlaw-2803	735	13	because	because	SCONJ
taxlaw-2803	735	14	having	have	VERB
taxlaw-2803	735	15	the	the	DET
taxlaw-2803	735	16	floor	floor	NOUN
taxlaw-2803	735	17	be	be	AUX
taxlaw-2803	735	18	a	a	DET
taxlaw-2803	735	19	percentage	percentage	NOUN
taxlaw-2803	735	20	of	of	ADP
taxlaw-2803	735	21	agi	agi	NOUN
taxlaw-2803	735	22	implies	imply	VERB
taxlaw-2803	735	23	that	that	SCONJ
taxlaw-2803	735	24	rich	rich	ADJ
taxlaw-2803	735	25	taxpayers	taxpayer	NOUN
taxlaw-2803	735	26	with	with	ADP
taxlaw-2803	735	27	,	,	PUNCT
taxlaw-2803	735	28	say	say	INTJ
taxlaw-2803	735	29	,	,	PUNCT
taxlaw-2803	735	30	cancer	cancer	NOUN
taxlaw-2803	735	31	are	be	AUX
taxlaw-2803	735	32	healthier	healthy	ADJ
taxlaw-2803	735	33	than	than	ADP
taxlaw-2803	735	34	poor	poor	ADJ
taxlaw-2803	735	35	taxpayers	taxpayer	NOUN
taxlaw-2803	735	36	with	with	ADP
taxlaw-2803	735	37	cancer	cancer	NOUN
taxlaw-2803	735	38	.	.	PUNCT
taxlaw-2803	736	1	this	this	DET
taxlaw-2803	736	2	issue	issue	NOUN
taxlaw-2803	736	3	is	be	AUX
taxlaw-2803	736	4	discussed	discuss	VERB
taxlaw-2803	736	5	more	more	ADV
taxlaw-2803	736	6	fully	fully	ADV
taxlaw-2803	736	7	infra	infra	NOUN
taxlaw-2803	736	8	in	in	ADP
taxlaw-2803	736	9	part	part	NOUN
taxlaw-2803	736	10	0	0	NUM
taxlaw-2803	736	11	226	226	NUM
taxlaw-2803	736	12	columbia	columbia	PROPN
taxlaw-2803	736	13	journal	journal	PROPN
taxlaw-2803	736	14	of	of	ADP
taxlaw-2803	736	15	tax	tax	NOUN
taxlaw-2803	736	16	law	law	NOUN
taxlaw-2803	737	1	[	[	X
taxlaw-2803	737	2	vol.2:203	vol.2:203	ADP
taxlaw-2803	737	3	so	so	ADV
taxlaw-2803	737	4	if	if	SCONJ
taxlaw-2803	737	5	any	any	PRON
taxlaw-2803	737	6	of	of	ADP
taxlaw-2803	737	7	the	the	DET
taxlaw-2803	737	8	63	63	NUM
taxlaw-2803	737	9	%	%	NOUN
taxlaw-2803	737	10	of	of	ADP
taxlaw-2803	737	11	taxpayers	taxpayer	NOUN
taxlaw-2803	737	12	who	who	PRON
taxlaw-2803	737	13	take	take	VERB
taxlaw-2803	737	14	the	the	DET
taxlaw-2803	737	15	standard	standard	ADJ
taxlaw-2803	737	16	deduction	deduction	NOUN
taxlaw-2803	737	17	111	111	NUM
taxlaw-2803	737	18	get	get	NOUN
taxlaw-2803	737	19	sick	sick	ADJ
taxlaw-2803	737	20	,	,	PUNCT
taxlaw-2803	737	21	then	then	ADV
taxlaw-2803	737	22	congress	congress	PROPN
taxlaw-2803	737	23	’s	’s	PART
taxlaw-2803	737	24	determination	determination	NOUN
taxlaw-2803	737	25	of	of	ADP
taxlaw-2803	737	26	what	what	PRON
taxlaw-2803	737	27	expenses	expense	NOUN
taxlaw-2803	737	28	constitute	constitute	VERB
taxlaw-2803	737	29	bad	bad	ADJ
taxlaw-2803	737	30	health	health	NOUN
taxlaw-2803	737	31	simply	simply	ADV
taxlaw-2803	737	32	does	do	AUX
taxlaw-2803	737	33	not	not	PART
taxlaw-2803	737	34	apply	apply	VERB
taxlaw-2803	737	35	to	to	ADP
taxlaw-2803	737	36	them	they	PRON
taxlaw-2803	737	37	.	.	PUNCT
taxlaw-2803	738	1	112	112	NUM
taxlaw-2803	738	2	this	this	DET
taxlaw-2803	738	3	argument	argument	NOUN
taxlaw-2803	738	4	is	be	AUX
taxlaw-2803	738	5	related	relate	VERB
taxlaw-2803	738	6	to	to	ADP
taxlaw-2803	738	7	the	the	DET
taxlaw-2803	738	8	argument	argument	NOUN
taxlaw-2803	738	9	that	that	SCONJ
taxlaw-2803	738	10	the	the	DET
taxlaw-2803	738	11	standard	standard	ADJ
taxlaw-2803	738	12	deduction	deduction	NOUN
taxlaw-2803	738	13	distributes	distribute	VERB
taxlaw-2803	738	14	the	the	DET
taxlaw-2803	738	15	benefits	benefit	NOUN
taxlaw-2803	738	16	of	of	ADP
taxlaw-2803	738	17	itemized	itemize	VERB
taxlaw-2803	738	18	deductions	deduction	NOUN
taxlaw-2803	738	19	arbitrarily	arbitrarily	ADV
taxlaw-2803	738	20	,	,	PUNCT
taxlaw-2803	738	21	but	but	CCONJ
taxlaw-2803	738	22	the	the	DET
taxlaw-2803	738	23	issue	issue	NOUN
taxlaw-2803	738	24	here	here	ADV
taxlaw-2803	738	25	is	be	AUX
taxlaw-2803	738	26	system	system	NOUN
taxlaw-2803	738	27	design	design	NOUN
taxlaw-2803	738	28	rather	rather	ADV
taxlaw-2803	738	29	than	than	ADP
taxlaw-2803	738	30	equity	equity	NOUN
taxlaw-2803	738	31	—	—	PUNCT
taxlaw-2803	738	32	the	the	DET
taxlaw-2803	738	33	work	work	NOUN
taxlaw-2803	738	34	that	that	PRON
taxlaw-2803	738	35	the	the	DET
taxlaw-2803	738	36	itemized	itemize	VERB
taxlaw-2803	738	37	deduction	deduction	NOUN
taxlaw-2803	738	38	floors	floor	NOUN
taxlaw-2803	738	39	are	be	AUX
taxlaw-2803	738	40	supposed	suppose	VERB
taxlaw-2803	738	41	to	to	PART
taxlaw-2803	738	42	be	be	AUX
taxlaw-2803	738	43	doing	do	VERB
taxlaw-2803	738	44	is	be	AUX
taxlaw-2803	738	45	wasted	waste	VERB
taxlaw-2803	738	46	.	.	PUNCT
taxlaw-2803	739	1	3	3	X
taxlaw-2803	739	2	.	.	X
taxlaw-2803	739	3	hybrid	hybrid	NOUN
taxlaw-2803	739	4	:	:	PUNCT
taxlaw-2803	739	5	zba	zba	X
taxlaw-2803	739	6	less	less	ADJ
taxlaw-2803	739	7	than	than	ADP
taxlaw-2803	739	8	the	the	DET
taxlaw-2803	739	9	standard	standard	ADJ
taxlaw-2803	739	10	deduction	deduction	NOUN
taxlaw-2803	739	11	amount	amount	NOUN
taxlaw-2803	739	12	at	at	ADP
taxlaw-2803	739	13	this	this	DET
taxlaw-2803	739	14	point	point	NOUN
taxlaw-2803	739	15	,	,	PUNCT
taxlaw-2803	739	16	a	a	DET
taxlaw-2803	739	17	reader	reader	NOUN
taxlaw-2803	739	18	would	would	AUX
taxlaw-2803	739	19	be	be	AUX
taxlaw-2803	739	20	justified	justify	VERB
taxlaw-2803	739	21	in	in	ADP
taxlaw-2803	739	22	questioning	question	VERB
taxlaw-2803	739	23	whether	whether	SCONJ
taxlaw-2803	739	24	either	either	PRON
taxlaw-2803	739	25	of	of	ADP
taxlaw-2803	739	26	the	the	DET
taxlaw-2803	739	27	extreme	extreme	ADJ
taxlaw-2803	739	28	cases	case	NOUN
taxlaw-2803	739	29	described	describe	VERB
taxlaw-2803	739	30	above	above	ADV
taxlaw-2803	739	31	reflects	reflect	VERB
taxlaw-2803	739	32	how	how	SCONJ
taxlaw-2803	739	33	the	the	DET
taxlaw-2803	739	34	standard	standard	ADJ
taxlaw-2803	739	35	deduction	deduction	NOUN
taxlaw-2803	739	36	was	be	AUX
taxlaw-2803	739	37	intended	intend	VERB
taxlaw-2803	739	38	—	—	PUNCT
taxlaw-2803	739	39	likely	likely	ADJ
taxlaw-2803	739	40	a	a	DET
taxlaw-2803	739	41	mix	mix	NOUN
taxlaw-2803	739	42	of	of	ADP
taxlaw-2803	739	43	the	the	DET
taxlaw-2803	739	44	two	two	NUM
taxlaw-2803	739	45	was	be	AUX
taxlaw-2803	739	46	intended	intend	VERB
taxlaw-2803	739	47	,	,	PUNCT
taxlaw-2803	739	48	where	where	SCONJ
taxlaw-2803	739	49	the	the	DET
taxlaw-2803	739	50	government	government	NOUN
taxlaw-2803	739	51	does	do	AUX
taxlaw-2803	739	52	desire	desire	VERB
taxlaw-2803	739	53	some	some	DET
taxlaw-2803	739	54	non	non	ADJ
taxlaw-2803	739	55	-	-	ADJ
taxlaw-2803	739	56	zero	zero	NUM
taxlaw-2803	739	57	zba	zba	NOUN
taxlaw-2803	739	58	,	,	PUNCT
taxlaw-2803	739	59	but	but	CCONJ
taxlaw-2803	739	60	at	at	ADP
taxlaw-2803	739	61	an	an	DET
taxlaw-2803	739	62	amount	amount	NOUN
taxlaw-2803	739	63	less	less	ADJ
taxlaw-2803	739	64	than	than	ADP
taxlaw-2803	739	65	the	the	DET
taxlaw-2803	739	66	full	full	ADJ
taxlaw-2803	739	67	standard	standard	ADJ
taxlaw-2803	739	68	deduction	deduction	NOUN
taxlaw-2803	739	69	amount	amount	NOUN
taxlaw-2803	739	70	.	.	PUNCT
taxlaw-2803	740	1	113	113	NUM
taxlaw-2803	740	2	while	while	SCONJ
taxlaw-2803	740	3	this	this	PRON
taxlaw-2803	740	4	may	may	AUX
taxlaw-2803	740	5	seem	seem	VERB
taxlaw-2803	740	6	reasonable	reasonable	ADJ
taxlaw-2803	740	7	,	,	PUNCT
taxlaw-2803	740	8	it	it	PRON
taxlaw-2803	740	9	requires	require	VERB
taxlaw-2803	740	10	introducing	introduce	VERB
taxlaw-2803	740	11	substantial	substantial	ADJ
taxlaw-2803	740	12	additional	additional	ADJ
taxlaw-2803	740	13	complexity	complexity	NOUN
taxlaw-2803	740	14	,	,	PUNCT
taxlaw-2803	740	15	bordering	border	VERB
taxlaw-2803	740	16	on	on	ADP
taxlaw-2803	740	17	absurdity	absurdity	NOUN
taxlaw-2803	740	18	,	,	PUNCT
taxlaw-2803	740	19	to	to	PART
taxlaw-2803	740	20	keep	keep	VERB
taxlaw-2803	740	21	the	the	DET
taxlaw-2803	740	22	dual	dual	ADJ
taxlaw-2803	740	23	roles	role	NOUN
taxlaw-2803	740	24	fully	fully	ADV
taxlaw-2803	740	25	bifurcated	bifurcated	ADJ
taxlaw-2803	740	26	and	and	CCONJ
taxlaw-2803	740	27	still	still	ADV
taxlaw-2803	740	28	get	get	VERB
taxlaw-2803	740	29	the	the	DET
taxlaw-2803	740	30	same	same	ADJ
taxlaw-2803	740	31	result	result	NOUN
taxlaw-2803	740	32	as	as	ADP
taxlaw-2803	740	33	under	under	ADP
taxlaw-2803	740	34	the	the	DET
taxlaw-2803	740	35	current	current	ADJ
taxlaw-2803	740	36	system	system	NOUN
taxlaw-2803	740	37	—	—	PUNCT
taxlaw-2803	740	38	so	so	ADV
taxlaw-2803	740	39	much	much	ADV
taxlaw-2803	740	40	so	so	ADV
taxlaw-2803	740	41	,	,	PUNCT
taxlaw-2803	740	42	that	that	SCONJ
taxlaw-2803	740	43	it	it	PRON
taxlaw-2803	740	44	is	be	AUX
taxlaw-2803	740	45	impossible	impossible	ADJ
taxlaw-2803	740	46	to	to	PART
taxlaw-2803	740	47	believe	believe	VERB
taxlaw-2803	740	48	that	that	SCONJ
taxlaw-2803	740	49	this	this	PRON
taxlaw-2803	740	50	is	be	AUX
taxlaw-2803	740	51	how	how	SCONJ
taxlaw-2803	740	52	congress	congress	PROPN
taxlaw-2803	740	53	intended	intend	VERB
taxlaw-2803	740	54	the	the	DET
taxlaw-2803	740	55	standard	standard	ADJ
taxlaw-2803	740	56	deduction	deduction	NOUN
taxlaw-2803	740	57	to	to	PART
taxlaw-2803	740	58	be	be	AUX
taxlaw-2803	740	59	viewed	view	VERB
taxlaw-2803	740	60	.	.	PUNCT
taxlaw-2803	741	1	first	first	ADV
taxlaw-2803	741	2	,	,	PUNCT
taxlaw-2803	741	3	it	it	PRON
taxlaw-2803	741	4	requires	require	VERB
taxlaw-2803	741	5	separating	separate	VERB
taxlaw-2803	741	6	the	the	DET
taxlaw-2803	741	7	deduction	deduction	NOUN
taxlaw-2803	741	8	amount	amount	NOUN
taxlaw-2803	741	9	from	from	ADP
taxlaw-2803	741	10	the	the	DET
taxlaw-2803	741	11	itemization	itemization	NOUN
taxlaw-2803	741	12	threshold	threshold	NOUN
taxlaw-2803	741	13	such	such	ADJ
taxlaw-2803	741	14	that	that	SCONJ
taxlaw-2803	741	15	the	the	DET
taxlaw-2803	741	16	deduction	deduction	NOUN
taxlaw-2803	741	17	amount	amount	NOUN
taxlaw-2803	741	18	is	be	AUX
taxlaw-2803	741	19	less	less	ADJ
taxlaw-2803	741	20	than	than	ADP
taxlaw-2803	741	21	the	the	DET
taxlaw-2803	741	22	threshold	threshold	NOUN
taxlaw-2803	741	23	amount	amount	NOUN
taxlaw-2803	741	24	above	above	ADP
taxlaw-2803	741	25	which	which	PRON
taxlaw-2803	741	26	one	one	PRON
taxlaw-2803	741	27	is	be	AUX
taxlaw-2803	741	28	allowed	allow	VERB
taxlaw-2803	741	29	to	to	PART
taxlaw-2803	741	30	itemize	itemize	VERB
taxlaw-2803	741	31	,	,	PUNCT
taxlaw-2803	741	32	with	with	ADP
taxlaw-2803	741	33	that	that	DET
taxlaw-2803	741	34	deduction	deduction	NOUN
taxlaw-2803	741	35	equal	equal	ADJ
taxlaw-2803	741	36	to	to	ADP
taxlaw-2803	741	37	the	the	DET
taxlaw-2803	741	38	difference	difference	NOUN
taxlaw-2803	741	39	between	between	ADP
taxlaw-2803	741	40	the	the	DET
taxlaw-2803	741	41	threshold	threshold	NOUN
taxlaw-2803	741	42	and	and	CCONJ
taxlaw-2803	741	43	the	the	DET
taxlaw-2803	741	44	zba	zba	NOUN
taxlaw-2803	741	45	.	.	PROPN
taxlaw-2803	742	1	114	114	NUM
taxlaw-2803	742	2	second	second	ADJ
taxlaw-2803	742	3	,	,	PUNCT
taxlaw-2803	742	4	it	it	PRON
taxlaw-2803	742	5	would	would	AUX
taxlaw-2803	742	6	require	require	VERB
taxlaw-2803	742	7	that	that	SCONJ
taxlaw-2803	742	8	itemizers	itemizer	NOUN
taxlaw-2803	742	9	only	only	ADV
taxlaw-2803	742	10	be	be	AUX
taxlaw-2803	742	11	allowed	allow	VERB
taxlaw-2803	742	12	to	to	PART
taxlaw-2803	742	13	deduct	deduct	VERB
taxlaw-2803	742	14	their	their	PRON
taxlaw-2803	742	15	expenses	expense	NOUN
taxlaw-2803	742	16	above	above	ADP
taxlaw-2803	742	17	a	a	DET
taxlaw-2803	742	18	floor	floor	NOUN
taxlaw-2803	742	19	equal	equal	ADJ
taxlaw-2803	742	20	to	to	ADP
taxlaw-2803	742	21	this	this	DET
taxlaw-2803	742	22	implied	imply	VERB
taxlaw-2803	742	23	zba	zba	NOUN
taxlaw-2803	742	24	.	.	PUNCT
taxlaw-2803	742	25	example	example	NOUN
taxlaw-2803	743	1	5	5	NUM
taxlaw-2803	743	2	:	:	PUNCT
taxlaw-2803	743	3	assume	assume	VERB
taxlaw-2803	743	4	that	that	SCONJ
taxlaw-2803	743	5	instead	instead	ADV
taxlaw-2803	743	6	of	of	ADP
taxlaw-2803	743	7	a	a	DET
taxlaw-2803	743	8	standard	standard	ADJ
taxlaw-2803	743	9	deduction	deduction	NOUN
taxlaw-2803	743	10	of	of	ADP
taxlaw-2803	743	11	$	$	SYM
taxlaw-2803	743	12	5000	5000	NUM
taxlaw-2803	743	13	,	,	PUNCT
taxlaw-2803	743	14	there	there	PRON
taxlaw-2803	743	15	is	be	VERB
taxlaw-2803	743	16	a	a	DET
taxlaw-2803	743	17	zba	zba	NOUN
taxlaw-2803	743	18	of	of	ADP
taxlaw-2803	743	19	$	$	SYM
taxlaw-2803	743	20	4000	4000	NUM
taxlaw-2803	743	21	and	and	CCONJ
taxlaw-2803	743	22	a	a	DET
taxlaw-2803	743	23	deduction	deduction	NOUN
taxlaw-2803	743	24	of	of	ADP
taxlaw-2803	743	25	$	$	SYM
taxlaw-2803	743	26	1000	1000	NUM
taxlaw-2803	743	27	given	give	VERB
taxlaw-2803	743	28	to	to	ADP
taxlaw-2803	743	29	those	those	PRON
taxlaw-2803	743	30	whose	whose	DET
taxlaw-2803	743	31	itemizable	itemizable	ADJ
taxlaw-2803	743	32	expenses	expense	NOUN
taxlaw-2803	743	33	do	do	AUX
taxlaw-2803	743	34	not	not	PART
taxlaw-2803	743	35	exceed	exceed	VERB
taxlaw-2803	743	36	a	a	DET
taxlaw-2803	743	37	threshold	threshold	NOUN
taxlaw-2803	743	38	of	of	ADP
taxlaw-2803	743	39	$	$	SYM
taxlaw-2803	743	40	5000	5000	NUM
taxlaw-2803	743	41	.	.	PUNCT
taxlaw-2803	744	1	those	those	PRON
taxlaw-2803	744	2	whose	whose	DET
taxlaw-2803	744	3	expenses	expense	NOUN
taxlaw-2803	744	4	do	do	AUX
taxlaw-2803	744	5	exceed	exceed	VERB
taxlaw-2803	744	6	$	$	SYM
taxlaw-2803	744	7	5000	5000	NUM
taxlaw-2803	744	8	are	be	AUX
taxlaw-2803	744	9	permitted	permit	VERB
taxlaw-2803	744	10	to	to	PART
taxlaw-2803	744	11	deduct	deduct	VERB
taxlaw-2803	744	12	all	all	DET
taxlaw-2803	744	13	expenses	expense	NOUN
taxlaw-2803	744	14	above	above	ADP
taxlaw-2803	744	15	a	a	DET
taxlaw-2803	744	16	floor	floor	NOUN
taxlaw-2803	744	17	of	of	ADP
taxlaw-2803	744	18	$	$	SYM
taxlaw-2803	744	19	4000	4000	NUM
taxlaw-2803	744	20	.	.	PUNCT
taxlaw-2803	745	1	thus	thus	ADV
taxlaw-2803	745	2	a	a	DET
taxlaw-2803	745	3	non	non	ADJ
taxlaw-2803	745	4	-	-	ADJ
taxlaw-2803	745	5	itemizer	itemizer	ADJ
taxlaw-2803	745	6	(	(	PUNCT
taxlaw-2803	745	7	one	one	NUM
taxlaw-2803	745	8	whose	whose	DET
taxlaw-2803	745	9	expenses	expense	NOUN
taxlaw-2803	745	10	do	do	AUX
taxlaw-2803	745	11	not	not	PART
taxlaw-2803	745	12	exceed	exceed	VERB
taxlaw-2803	745	13	$	$	SYM
taxlaw-2803	745	14	5000	5000	NUM
taxlaw-2803	745	15	)	)	PUNCT
taxlaw-2803	745	16	is	be	AUX
taxlaw-2803	745	17	not	not	PART
taxlaw-2803	745	18	taxed	tax	VERB
taxlaw-2803	745	19	on	on	ADP
taxlaw-2803	745	20	a	a	PRON
taxlaw-2803	745	21	)	)	PUNCT
taxlaw-2803	745	22	$	$	SYM
taxlaw-2803	745	23	4000	4000	NUM
taxlaw-2803	745	24	plus	plus	CCONJ
taxlaw-2803	745	25	b	b	NOUN
taxlaw-2803	745	26	)	)	PUNCT
taxlaw-2803	745	27	an	an	DET
taxlaw-2803	745	28	additional	additional	ADJ
taxlaw-2803	745	29	$	$	SYM
taxlaw-2803	745	30	1000	1000	NUM
taxlaw-2803	745	31	(	(	PUNCT
taxlaw-2803	745	32	total	total	NOUN
taxlaw-2803	745	33	of	of	ADP
taxlaw-2803	745	34	$	$	SYM
taxlaw-2803	745	35	5000	5000	NUM
taxlaw-2803	745	36	)	)	PUNCT
taxlaw-2803	745	37	,	,	PUNCT
taxlaw-2803	745	38	while	while	SCONJ
taxlaw-2803	745	39	an	an	DET
taxlaw-2803	745	40	itemizer	itemizer	NOUN
taxlaw-2803	745	41	(	(	PUNCT
taxlaw-2803	745	42	one	one	NUM
taxlaw-2803	745	43	whose	whose	DET
taxlaw-2803	745	44	expenses	expense	NOUN
taxlaw-2803	745	45	exceed	exceed	VERB
taxlaw-2803	745	46	$	$	SYM
taxlaw-2803	745	47	5000	5000	NUM
taxlaw-2803	745	48	)	)	PUNCT
taxlaw-2803	745	49	is	be	AUX
taxlaw-2803	745	50	not	not	PART
taxlaw-2803	745	51	taxed	tax	VERB
taxlaw-2803	745	52	on	on	ADP
taxlaw-2803	745	53	a	a	PRON
taxlaw-2803	745	54	)	)	PUNCT
taxlaw-2803	745	55	$	$	SYM
taxlaw-2803	745	56	4000	4000	NUM
taxlaw-2803	745	57	plus	plus	CCONJ
taxlaw-2803	745	58	b	b	NOUN
taxlaw-2803	745	59	)	)	PUNCT
taxlaw-2803	745	60	the	the	DET
taxlaw-2803	745	61	amount	amount	NOUN
taxlaw-2803	745	62	of	of	ADP
taxlaw-2803	745	63	his	his	PRON
taxlaw-2803	745	64	itemizable	itemizable	ADJ
taxlaw-2803	745	65	expenses	expense	NOUN
taxlaw-2803	745	66	above	above	ADP
taxlaw-2803	745	67	$	$	SYM
taxlaw-2803	745	68	4000	4000	NUM
taxlaw-2803	745	69	(	(	PUNCT
taxlaw-2803	745	70	total	total	NOUN
taxlaw-2803	745	71	of	of	ADP
taxlaw-2803	745	72	at	at	ADV
taxlaw-2803	745	73	least	least	ADV
taxlaw-2803	745	74	$	$	SYM
taxlaw-2803	745	75	5000	5000	NUM
taxlaw-2803	745	76	)	)	PUNCT
taxlaw-2803	745	77	.	.	PUNCT
taxlaw-2803	746	1	this	this	PRON
taxlaw-2803	746	2	is	be	AUX
taxlaw-2803	746	3	equivalent	equivalent	ADJ
taxlaw-2803	746	4	to	to	ADP
taxlaw-2803	746	5	having	have	VERB
taxlaw-2803	746	6	no	no	DET
taxlaw-2803	746	7	zba	zba	NOUN
taxlaw-2803	746	8	while	while	SCONJ
taxlaw-2803	746	9	allowing	allow	VERB
taxlaw-2803	746	10	non	non	NOUN
taxlaw-2803	746	11	-	-	NOUN
taxlaw-2803	746	12	itemizers	itemizer	NOUN
taxlaw-2803	746	13	a	a	DET
taxlaw-2803	746	14	standard	standard	ADJ
taxlaw-2803	746	15	deduction	deduction	NOUN
taxlaw-2803	746	16	of	of	ADP
taxlaw-2803	746	17	$	$	SYM
taxlaw-2803	746	18	5000	5000	NUM
taxlaw-2803	746	19	and	and	CCONJ
taxlaw-2803	746	20	allowing	allow	VERB
taxlaw-2803	746	21	itemizers	itemizer	NOUN
taxlaw-2803	746	22	to	to	PART
taxlaw-2803	746	23	fully	fully	ADV
taxlaw-2803	746	24	deduct	deduct	VERB
taxlaw-2803	746	25	their	their	PRON
taxlaw-2803	746	26	itemizable	itemizable	ADJ
taxlaw-2803	746	27	expenses	expense	NOUN
taxlaw-2803	746	28	.	.	PUNCT
taxlaw-2803	747	1	while	while	SCONJ
taxlaw-2803	747	2	the	the	DET
taxlaw-2803	747	3	mental	mental	ADJ
taxlaw-2803	747	4	gymnastics	gymnastic	NOUN
taxlaw-2803	747	5	required	require	VERB
taxlaw-2803	747	6	to	to	PART
taxlaw-2803	747	7	think	think	VERB
taxlaw-2803	747	8	coherently	coherently	ADV
taxlaw-2803	747	9	about	about	ADP
taxlaw-2803	747	10	this	this	DET
taxlaw-2803	747	11	mid	mid	ADJ
taxlaw-2803	747	12	-	-	ADJ
taxlaw-2803	747	13	zba	zba	ADJ
taxlaw-2803	747	14	option	option	NOUN
taxlaw-2803	747	15	ought	ought	AUX
taxlaw-2803	747	16	to	to	PART
taxlaw-2803	747	17	alarm	alarm	VERB
taxlaw-2803	747	18	us	we	PRON
taxlaw-2803	747	19	,	,	PUNCT
taxlaw-2803	747	20	this	this	DET
taxlaw-2803	747	21	scenario	scenario	NOUN
taxlaw-2803	747	22	has	have	VERB
taxlaw-2803	747	23	some	some	DET
taxlaw-2803	747	24	theoretical	theoretical	ADJ
taxlaw-2803	747	25	support	support	NOUN
taxlaw-2803	747	26	,	,	PUNCT
taxlaw-2803	747	27	even	even	ADV
taxlaw-2803	747	28	if	if	SCONJ
taxlaw-2803	747	29	it	it	PRON
taxlaw-2803	747	30	would	would	AUX
taxlaw-2803	747	31	be	be	AUX
taxlaw-2803	747	32	administratively	administratively	ADV
taxlaw-2803	747	33	impossible	impossible	ADJ
taxlaw-2803	747	34	.	.	PUNCT
taxlaw-2803	748	1	louis	louis	PROPN
taxlaw-2803	748	2	kaplow	kaplow	PROPN
taxlaw-2803	748	3	,	,	PUNCT
taxlaw-2803	748	4	in	in	ADP
taxlaw-2803	748	5	discussing	discuss	VERB
taxlaw-2803	748	6	the	the	DET
taxlaw-2803	748	7	effects	effect	NOUN
taxlaw-2803	748	8	of	of	ADP
taxlaw-2803	748	9	separating	separate	VERB
taxlaw-2803	748	10	a	a	DET
taxlaw-2803	748	11	standard	standard	ADJ
taxlaw-2803	748	12	deduction	deduction	NOUN
taxlaw-2803	748	13	from	from	ADP
taxlaw-2803	748	14	an	an	DET
taxlaw-2803	748	15	itemization	itemization	NOUN
taxlaw-2803	748	16	threshold	threshold	NOUN
taxlaw-2803	748	17	,	,	PUNCT
taxlaw-2803	748	18	notes	note	VERB
taxlaw-2803	748	19	that	that	SCONJ
taxlaw-2803	748	20	having	have	VERB
taxlaw-2803	748	21	a	a	DET
taxlaw-2803	748	22	deduction	deduction	NOUN
taxlaw-2803	748	23	less	less	ADJ
taxlaw-2803	748	24	than	than	SCONJ
taxlaw-2803	748	25	the	the	DET
taxlaw-2803	748	26	threshold	threshold	NOUN
taxlaw-2803	748	27	is	be	AUX
taxlaw-2803	748	28	likely	likely	ADJ
taxlaw-2803	748	29	to	to	PART
taxlaw-2803	748	30	be	be	AUX
taxlaw-2803	748	31	more	more	ADV
taxlaw-2803	748	32	accurate	accurate	ADJ
taxlaw-2803	748	33	,	,	PUNCT
taxlaw-2803	748	34	and	and	CCONJ
taxlaw-2803	748	35	thus	thus	ADV
taxlaw-2803	748	36	have	have	VERB
taxlaw-2803	748	37	lower	low	ADJ
taxlaw-2803	748	38	equity	equity	NOUN
taxlaw-2803	748	39	costs	cost	NOUN
taxlaw-2803	748	40	,	,	PUNCT
taxlaw-2803	748	41	than	than	ADP
taxlaw-2803	748	42	having	have	VERB
taxlaw-2803	748	43	the	the	DET
taxlaw-2803	748	44	deduction	deduction	NOUN
taxlaw-2803	748	45	equal	equal	ADJ
taxlaw-2803	748	46	to	to	ADP
taxlaw-2803	748	47	a	a	DET
taxlaw-2803	748	48	threshold	threshold	NOUN
taxlaw-2803	748	49	.	.	PUNCT
taxlaw-2803	749	1	115	115	NUM
taxlaw-2803	749	2	a	a	DET
taxlaw-2803	749	3	standard	standard	ADJ
taxlaw-2803	749	4	deduction	deduction	NOUN
taxlaw-2803	749	5	that	that	PRON
taxlaw-2803	749	6	does	do	AUX
taxlaw-2803	749	7	not	not	PART
taxlaw-2803	749	8	play	play	VERB
taxlaw-2803	749	9	a	a	DET
taxlaw-2803	749	10	zba	zba	NOUN
taxlaw-2803	749	11	role	role	NOUN
taxlaw-2803	749	12	111	111	NUM
taxlaw-2803	749	13	2009	2009	NUM
taxlaw-2803	749	14	soi	soi	ADJ
taxlaw-2803	749	15	bulletin	bulletin	NOUN
taxlaw-2803	749	16	,	,	PUNCT
taxlaw-2803	749	17	supra	supra	PROPN
taxlaw-2803	749	18	note	note	NOUN
taxlaw-2803	749	19	6	6	NUM
taxlaw-2803	749	20	,	,	PUNCT
taxlaw-2803	749	21	at	at	ADP
taxlaw-2803	749	22	7	7	NUM
taxlaw-2803	749	23	.	.	SYM
taxlaw-2803	749	24	112	112	NUM
taxlaw-2803	749	25	see	see	VERB
taxlaw-2803	749	26	bittker	bittker	NOUN
taxlaw-2803	749	27	&	&	CCONJ
taxlaw-2803	749	28	lokken	lokken	PROPN
taxlaw-2803	749	29	,	,	PUNCT
taxlaw-2803	749	30	supra	supra	PROPN
taxlaw-2803	749	31	note	note	PROPN
taxlaw-2803	749	32	21	21	NUM
taxlaw-2803	749	33	,	,	PUNCT
taxlaw-2803	749	34	¶	¶	PROPN
taxlaw-2803	749	35	30.5.1	30.5.1	NUM
taxlaw-2803	749	36	(	(	PUNCT
taxlaw-2803	749	37	noting	note	VERB
taxlaw-2803	749	38	this	this	DET
taxlaw-2803	749	39	problem	problem	NOUN
taxlaw-2803	749	40	)	)	PUNCT
taxlaw-2803	749	41	.	.	PUNCT
taxlaw-2803	750	1	113	113	NUM
taxlaw-2803	750	2	see	see	VERB
taxlaw-2803	750	3	supra	supra	PROPN
taxlaw-2803	750	4	part	part	NOUN
taxlaw-2803	750	5	ii.c	ii.c	VERB
taxlaw-2803	750	6	.	.	PUNCT
taxlaw-2803	750	7	114	114	NUM
taxlaw-2803	750	8	for	for	ADP
taxlaw-2803	750	9	a	a	DET
taxlaw-2803	750	10	full	full	ADJ
taxlaw-2803	750	11	discussion	discussion	NOUN
taxlaw-2803	750	12	of	of	ADP
taxlaw-2803	750	13	separating	separate	VERB
taxlaw-2803	750	14	a	a	DET
taxlaw-2803	750	15	standard	standard	ADJ
taxlaw-2803	750	16	deduction	deduction	NOUN
taxlaw-2803	750	17	from	from	ADP
taxlaw-2803	750	18	its	its	PRON
taxlaw-2803	750	19	threshold	threshold	NOUN
taxlaw-2803	750	20	,	,	PUNCT
taxlaw-2803	750	21	see	see	VERB
taxlaw-2803	750	22	kaplow	kaplow	PROPN
taxlaw-2803	750	23	,	,	PUNCT
taxlaw-2803	750	24	standard	standard	ADJ
taxlaw-2803	750	25	deduction	deduction	NOUN
taxlaw-2803	750	26	,	,	PUNCT
taxlaw-2803	750	27	supra	supra	PROPN
taxlaw-2803	750	28	note	note	NOUN
taxlaw-2803	750	29	12	12	NUM
taxlaw-2803	750	30	,	,	PUNCT
taxlaw-2803	750	31	at	at	ADP
taxlaw-2803	750	32	12	12	NUM
taxlaw-2803	750	33	-	-	SYM
taxlaw-2803	750	34	19	19	NUM
taxlaw-2803	750	35	.	.	NOUN
taxlaw-2803	750	36	115	115	NUM
taxlaw-2803	750	37	see	see	VERB
taxlaw-2803	750	38	i	i	PRON
taxlaw-2803	750	39	d.	d.	PROPN
taxlaw-2803	750	40	2011	2011	NUM
taxlaw-2803	750	41	]	]	PUNCT
taxlaw-2803	750	42	doing	do	VERB
taxlaw-2803	750	43	too	too	ADV
taxlaw-2803	750	44	much	much	ADJ
taxlaw-2803	750	45	227	227	NUM
taxlaw-2803	750	46	is	be	AUX
taxlaw-2803	750	47	in	in	ADP
taxlaw-2803	750	48	essence	essence	NOUN
taxlaw-2803	750	49	an	an	DET
taxlaw-2803	750	50	estimate	estimate	NOUN
taxlaw-2803	750	51	of	of	ADP
taxlaw-2803	750	52	the	the	DET
taxlaw-2803	750	53	non	non	NOUN
taxlaw-2803	750	54	-	-	NOUN
taxlaw-2803	750	55	itemizers	itemizer	NOUN
taxlaw-2803	750	56	’	’	PART
taxlaw-2803	750	57	itemizable	itemizable	ADJ
taxlaw-2803	750	58	expenses	expense	NOUN
taxlaw-2803	750	59	.	.	PUNCT
taxlaw-2803	751	1	to	to	PART
taxlaw-2803	751	2	minimize	minimize	VERB
taxlaw-2803	751	3	the	the	DET
taxlaw-2803	751	4	error	error	NOUN
taxlaw-2803	751	5	cost	cost	NOUN
taxlaw-2803	751	6	of	of	ADP
taxlaw-2803	751	7	that	that	DET
taxlaw-2803	751	8	estimation	estimation	NOUN
taxlaw-2803	751	9	,	,	PUNCT
taxlaw-2803	751	10	we	we	PRON
taxlaw-2803	751	11	should	should	AUX
taxlaw-2803	751	12	use	use	VERB
taxlaw-2803	751	13	the	the	DET
taxlaw-2803	751	14	mean	mean	NOUN
taxlaw-2803	751	15	of	of	ADP
taxlaw-2803	751	16	the	the	DET
taxlaw-2803	751	17	distribution	distribution	NOUN
taxlaw-2803	751	18	of	of	ADP
taxlaw-2803	751	19	itemizable	itemizable	ADJ
taxlaw-2803	751	20	expenses	expense	NOUN
taxlaw-2803	751	21	as	as	ADP
taxlaw-2803	751	22	the	the	DET
taxlaw-2803	751	23	optimal	optimal	ADJ
taxlaw-2803	751	24	standard	standard	ADJ
taxlaw-2803	751	25	deduction	deduction	NOUN
taxlaw-2803	751	26	amount	amount	NOUN
taxlaw-2803	751	27	,	,	PUNCT
taxlaw-2803	751	28	116	116	NUM
taxlaw-2803	751	29	and	and	CCONJ
taxlaw-2803	751	30	if	if	SCONJ
taxlaw-2803	751	31	itemizable	itemizable	ADJ
taxlaw-2803	751	32	expenses	expense	VERB
taxlaw-2803	751	33	cluster	cluster	NOUN
taxlaw-2803	751	34	toward	toward	ADP
taxlaw-2803	751	35	$	$	SYM
taxlaw-2803	751	36	0	0	NUM
taxlaw-2803	751	37	for	for	ADP
taxlaw-2803	751	38	non	non	NOUN
taxlaw-2803	751	39	-	-	NOUN
taxlaw-2803	751	40	itemizers	itemizer	NOUN
taxlaw-2803	751	41	,	,	PUNCT
taxlaw-2803	751	42	as	as	SCONJ
taxlaw-2803	751	43	is	be	AUX
taxlaw-2803	751	44	plausible	plausible	ADJ
taxlaw-2803	751	45	,	,	PUNCT
taxlaw-2803	751	46	117	117	NUM
taxlaw-2803	751	47	then	then	ADV
taxlaw-2803	751	48	the	the	DET
taxlaw-2803	751	49	optimal	optimal	ADJ
taxlaw-2803	751	50	standard	standard	ADJ
taxlaw-2803	751	51	deduction	deduction	NOUN
taxlaw-2803	751	52	may	may	AUX
taxlaw-2803	751	53	actually	actually	ADV
taxlaw-2803	751	54	be	be	AUX
taxlaw-2803	751	55	less	less	ADJ
taxlaw-2803	751	56	than	than	ADP
taxlaw-2803	751	57	half	half	NOUN
taxlaw-2803	751	58	of	of	ADP
taxlaw-2803	751	59	the	the	DET
taxlaw-2803	751	60	threshold	threshold	NOUN
taxlaw-2803	751	61	.	.	PUNCT
taxlaw-2803	752	1	118	118	NUM
taxlaw-2803	752	2	on	on	ADP
taxlaw-2803	752	3	the	the	DET
taxlaw-2803	752	4	other	other	ADJ
taxlaw-2803	752	5	hand	hand	NOUN
taxlaw-2803	752	6	,	,	PUNCT
taxlaw-2803	752	7	this	this	DET
taxlaw-2803	752	8	interpretation	interpretation	NOUN
taxlaw-2803	752	9	reintroduces	reintroduce	VERB
taxlaw-2803	752	10	the	the	DET
taxlaw-2803	752	11	asymmetry	asymmetry	NOUN
taxlaw-2803	752	12	between	between	ADP
taxlaw-2803	752	13	itemizers	itemizer	NOUN
taxlaw-2803	752	14	and	and	CCONJ
taxlaw-2803	752	15	non	non	NOUN
taxlaw-2803	752	16	-	-	NOUN
taxlaw-2803	752	17	itemizers	itemizer	NOUN
taxlaw-2803	752	18	that	that	PRON
taxlaw-2803	752	19	was	be	AUX
taxlaw-2803	752	20	effectively	effectively	ADV
taxlaw-2803	752	21	removed	remove	VERB
taxlaw-2803	752	22	in	in	ADP
taxlaw-2803	752	23	the	the	DET
taxlaw-2803	752	24	simplification	simplification	NOUN
taxlaw-2803	752	25	-	-	PUNCT
taxlaw-2803	752	26	centric	centric	ADJ
taxlaw-2803	752	27	and	and	CCONJ
taxlaw-2803	752	28	progressivity	progressivity	NOUN
taxlaw-2803	752	29	-	-	PUNCT
taxlaw-2803	752	30	centric	centric	ADJ
taxlaw-2803	752	31	cases	case	NOUN
taxlaw-2803	752	32	.	.	PUNCT
taxlaw-2803	753	1	in	in	ADP
taxlaw-2803	753	2	this	this	DET
taxlaw-2803	753	3	hybrid	hybrid	NOUN
taxlaw-2803	753	4	case	case	NOUN
taxlaw-2803	753	5	,	,	PUNCT
taxlaw-2803	753	6	we	we	PRON
taxlaw-2803	753	7	deny	deny	VERB
taxlaw-2803	753	8	a	a	DET
taxlaw-2803	753	9	deduction	deduction	NOUN
taxlaw-2803	753	10	to	to	ADP
taxlaw-2803	753	11	itemizers	itemizer	NOUN
taxlaw-2803	753	12	for	for	ADP
taxlaw-2803	753	13	expenses	expense	NOUN
taxlaw-2803	753	14	below	below	ADP
taxlaw-2803	753	15	$	$	SYM
taxlaw-2803	753	16	4000	4000	NUM
taxlaw-2803	753	17	,	,	PUNCT
taxlaw-2803	753	18	but	but	CCONJ
taxlaw-2803	753	19	also	also	ADV
taxlaw-2803	753	20	provide	provide	VERB
taxlaw-2803	753	21	an	an	DET
taxlaw-2803	753	22	additional	additional	ADJ
taxlaw-2803	753	23	$	$	SYM
taxlaw-2803	753	24	1000	1000	NUM
taxlaw-2803	753	25	of	of	ADP
taxlaw-2803	753	26	deductions	deduction	NOUN
taxlaw-2803	753	27	to	to	ADP
taxlaw-2803	753	28	non	non	NOUN
taxlaw-2803	753	29	-	-	NOUN
taxlaw-2803	753	30	itemizers	itemizer	NOUN
taxlaw-2803	753	31	with	with	ADP
taxlaw-2803	753	32	expenses	expense	NOUN
taxlaw-2803	753	33	below	below	ADP
taxlaw-2803	753	34	$	$	SYM
taxlaw-2803	753	35	5000	5000	NUM
taxlaw-2803	753	36	(	(	PUNCT
taxlaw-2803	753	37	most	most	ADJ
taxlaw-2803	753	38	of	of	ADP
taxlaw-2803	753	39	whom	whom	PRON
taxlaw-2803	753	40	would	would	AUX
taxlaw-2803	753	41	have	have	VERB
taxlaw-2803	753	42	expenses	expense	NOUN
taxlaw-2803	753	43	below	below	ADP
taxlaw-2803	753	44	$	$	SYM
taxlaw-2803	753	45	4000	4000	NUM
taxlaw-2803	753	46	)	)	PUNCT
taxlaw-2803	753	47	.	.	PUNCT
taxlaw-2803	754	1	in	in	ADP
taxlaw-2803	754	2	other	other	ADJ
taxlaw-2803	754	3	words	word	NOUN
taxlaw-2803	754	4	,	,	PUNCT
taxlaw-2803	754	5	non	non	NOUN
taxlaw-2803	754	6	-	-	NOUN
taxlaw-2803	754	7	itemizers	itemizer	NOUN
taxlaw-2803	754	8	could	could	AUX
taxlaw-2803	754	9	deduct	deduct	VERB
taxlaw-2803	754	10	an	an	DET
taxlaw-2803	754	11	estimate	estimate	NOUN
taxlaw-2803	754	12	of	of	ADP
taxlaw-2803	754	13	their	their	PRON
taxlaw-2803	754	14	expenses	expense	NOUN
taxlaw-2803	754	15	below	below	ADP
taxlaw-2803	754	16	$	$	SYM
taxlaw-2803	754	17	4000	4000	NUM
taxlaw-2803	754	18	(	(	PUNCT
taxlaw-2803	754	19	the	the	DET
taxlaw-2803	754	20	$	$	SYM
taxlaw-2803	754	21	1000	1000	NUM
taxlaw-2803	754	22	standard	standard	ADJ
taxlaw-2803	754	23	deduction	deduction	NOUN
taxlaw-2803	754	24	)	)	PUNCT
taxlaw-2803	754	25	,	,	PUNCT
taxlaw-2803	754	26	while	while	SCONJ
taxlaw-2803	754	27	itemizers	itemizer	NOUN
taxlaw-2803	754	28	could	could	AUX
taxlaw-2803	754	29	not	not	PART
taxlaw-2803	754	30	deduct	deduct	VERB
taxlaw-2803	754	31	any	any	DET
taxlaw-2803	754	32	amount	amount	NOUN
taxlaw-2803	754	33	below	below	ADP
taxlaw-2803	754	34	$	$	SYM
taxlaw-2803	754	35	4000	4000	NUM
taxlaw-2803	754	36	.	.	PUNCT
taxlaw-2803	755	1	furthermore	furthermore	ADV
taxlaw-2803	755	2	,	,	PUNCT
taxlaw-2803	755	3	in	in	ADP
taxlaw-2803	755	4	this	this	DET
taxlaw-2803	755	5	hybrid	hybrid	NOUN
taxlaw-2803	755	6	case	case	NOUN
taxlaw-2803	755	7	we	we	PRON
taxlaw-2803	755	8	have	have	VERB
taxlaw-2803	755	9	each	each	PRON
taxlaw-2803	755	10	of	of	ADP
taxlaw-2803	755	11	the	the	DET
taxlaw-2803	755	12	costs	cost	NOUN
taxlaw-2803	755	13	discussed	discuss	VERB
taxlaw-2803	755	14	in	in	ADP
taxlaw-2803	755	15	the	the	DET
taxlaw-2803	755	16	simplificationand	simplificationand	NOUN
taxlaw-2803	755	17	progressivity	progressivity	NOUN
taxlaw-2803	755	18	-	-	PUNCT
taxlaw-2803	755	19	centric	centric	ADJ
taxlaw-2803	755	20	cases	case	NOUN
taxlaw-2803	755	21	,	,	PUNCT
taxlaw-2803	755	22	though	though	SCONJ
taxlaw-2803	755	23	each	each	PRON
taxlaw-2803	755	24	is	be	AUX
taxlaw-2803	755	25	somewhat	somewhat	ADV
taxlaw-2803	755	26	lower	low	ADJ
taxlaw-2803	755	27	in	in	ADP
taxlaw-2803	755	28	magnitude	magnitude	NOUN
taxlaw-2803	755	29	.	.	PUNCT
taxlaw-2803	756	1	the	the	DET
taxlaw-2803	756	2	net	net	ADJ
taxlaw-2803	756	3	standard	standard	ADJ
taxlaw-2803	756	4	deduction	deduction	NOUN
taxlaw-2803	756	5	payments	payment	NOUN
taxlaw-2803	756	6	continue	continue	VERB
taxlaw-2803	756	7	to	to	PART
taxlaw-2803	756	8	be	be	AUX
taxlaw-2803	756	9	distributed	distribute	VERB
taxlaw-2803	756	10	inequitably	inequitably	ADV
taxlaw-2803	756	11	,	,	PUNCT
taxlaw-2803	756	12	with	with	ADP
taxlaw-2803	756	13	those	those	PRON
taxlaw-2803	756	14	with	with	ADP
taxlaw-2803	756	15	the	the	DET
taxlaw-2803	756	16	lowest	low	ADJ
taxlaw-2803	756	17	itemizable	itemizable	ADJ
taxlaw-2803	756	18	expenses	expense	NOUN
taxlaw-2803	756	19	receiving	receive	VERB
taxlaw-2803	756	20	the	the	DET
taxlaw-2803	756	21	greatest	great	ADJ
taxlaw-2803	756	22	benefit	benefit	NOUN
taxlaw-2803	756	23	.	.	PUNCT
taxlaw-2803	757	1	moreover	moreover	ADV
taxlaw-2803	757	2	,	,	PUNCT
taxlaw-2803	757	3	the	the	DET
taxlaw-2803	757	4	single	single	ADJ
taxlaw-2803	757	5	floor	floor	NOUN
taxlaw-2803	757	6	and	and	CCONJ
taxlaw-2803	757	7	its	its	PRON
taxlaw-2803	757	8	arbitrary	arbitrary	ADJ
taxlaw-2803	757	9	connection	connection	NOUN
taxlaw-2803	757	10	to	to	ADP
taxlaw-2803	757	11	the	the	DET
taxlaw-2803	757	12	zba	zba	NOUN
taxlaw-2803	757	13	remain	remain	VERB
taxlaw-2803	757	14	.	.	PUNCT
taxlaw-2803	758	1	4	4	X
taxlaw-2803	758	2	.	.	X
taxlaw-2803	758	3	other	other	ADJ
taxlaw-2803	758	4	views	view	NOUN
taxlaw-2803	758	5	there	there	PRON
taxlaw-2803	758	6	are	be	VERB
taxlaw-2803	758	7	yet	yet	ADV
taxlaw-2803	758	8	more	more	ADJ
taxlaw-2803	758	9	ways	way	NOUN
taxlaw-2803	758	10	to	to	PART
taxlaw-2803	758	11	conceptualize	conceptualize	VERB
taxlaw-2803	758	12	the	the	DET
taxlaw-2803	758	13	dual	dual	ADJ
taxlaw-2803	758	14	roles	role	NOUN
taxlaw-2803	758	15	of	of	ADP
taxlaw-2803	758	16	the	the	DET
taxlaw-2803	758	17	standard	standard	ADJ
taxlaw-2803	758	18	deduction	deduction	NOUN
taxlaw-2803	758	19	.	.	PUNCT
taxlaw-2803	759	1	i	i	PRON
taxlaw-2803	759	2	briefly	briefly	ADV
taxlaw-2803	759	3	note	note	VERB
taxlaw-2803	759	4	two	two	NUM
taxlaw-2803	759	5	others	other	NOUN
taxlaw-2803	759	6	here	here	ADV
taxlaw-2803	759	7	.	.	PUNCT
taxlaw-2803	760	1	as	as	ADP
taxlaw-2803	760	2	with	with	ADP
taxlaw-2803	760	3	the	the	DET
taxlaw-2803	760	4	frames	frame	NOUN
taxlaw-2803	760	5	presented	present	VERB
taxlaw-2803	760	6	above	above	ADV
taxlaw-2803	760	7	,	,	PUNCT
taxlaw-2803	760	8	each	each	PRON
taxlaw-2803	760	9	of	of	ADP
taxlaw-2803	760	10	these	these	DET
taxlaw-2803	760	11	frames	frame	NOUN
taxlaw-2803	760	12	also	also	ADV
taxlaw-2803	760	13	implies	imply	VERB
taxlaw-2803	760	14	its	its	PRON
taxlaw-2803	760	15	own	own	ADJ
taxlaw-2803	760	16	set	set	NOUN
taxlaw-2803	760	17	of	of	ADP
taxlaw-2803	760	18	criticisms	criticism	NOUN
taxlaw-2803	760	19	.	.	PUNCT
taxlaw-2803	761	1	one	one	PRON
taxlaw-2803	761	2	could	could	AUX
taxlaw-2803	761	3	describe	describe	VERB
taxlaw-2803	761	4	the	the	DET
taxlaw-2803	761	5	difference	difference	NOUN
taxlaw-2803	761	6	between	between	ADP
taxlaw-2803	761	7	the	the	DET
taxlaw-2803	761	8	standard	standard	ADJ
taxlaw-2803	761	9	deduction	deduction	NOUN
taxlaw-2803	761	10	amount	amount	NOUN
taxlaw-2803	761	11	and	and	CCONJ
taxlaw-2803	761	12	actual	actual	ADJ
taxlaw-2803	761	13	itemizable	itemizable	ADJ
taxlaw-2803	761	14	expenses	expense	NOUN
taxlaw-2803	761	15	as	as	ADP
taxlaw-2803	761	16	a	a	DET
taxlaw-2803	761	17	variable	variable	ADJ
taxlaw-2803	761	18	zba	zba	NOUN
taxlaw-2803	761	19	that	that	PRON
taxlaw-2803	761	20	shrinks	shrink	VERB
taxlaw-2803	761	21	as	as	SCONJ
taxlaw-2803	761	22	itemizable	itemizable	ADJ
taxlaw-2803	761	23	expenses	expense	NOUN
taxlaw-2803	761	24	grow	grow	VERB
taxlaw-2803	761	25	.	.	PUNCT
taxlaw-2803	762	1	119	119	NUM
taxlaw-2803	762	2	one	one	PRON
taxlaw-2803	762	3	could	could	AUX
taxlaw-2803	762	4	attempt	attempt	VERB
taxlaw-2803	762	5	to	to	PART
taxlaw-2803	762	6	justify	justify	VERB
taxlaw-2803	762	7	this	this	DET
taxlaw-2803	762	8	structure	structure	NOUN
taxlaw-2803	762	9	by	by	ADP
taxlaw-2803	762	10	noting	note	VERB
taxlaw-2803	762	11	that	that	SCONJ
taxlaw-2803	762	12	itemizable	itemizable	ADJ
taxlaw-2803	762	13	expenses	expense	NOUN
taxlaw-2803	762	14	tend	tend	VERB
taxlaw-2803	762	15	to	to	PART
taxlaw-2803	762	16	rise	rise	VERB
taxlaw-2803	762	17	with	with	ADP
taxlaw-2803	762	18	income	income	NOUN
taxlaw-2803	762	19	,	,	PUNCT
taxlaw-2803	762	20	and	and	CCONJ
taxlaw-2803	762	21	so	so	ADV
taxlaw-2803	762	22	the	the	DET
taxlaw-2803	762	23	zba	zba	NOUN
taxlaw-2803	762	24	would	would	AUX
taxlaw-2803	762	25	tend	tend	VERB
taxlaw-2803	762	26	to	to	PART
taxlaw-2803	762	27	shrink	shrink	VERB
taxlaw-2803	762	28	as	as	SCONJ
taxlaw-2803	762	29	income	income	NOUN
taxlaw-2803	762	30	grew	grow	VERB
taxlaw-2803	762	31	.	.	PUNCT
taxlaw-2803	763	1	i	i	PRON
taxlaw-2803	763	2	focus	focus	VERB
taxlaw-2803	763	3	on	on	ADP
taxlaw-2803	763	4	the	the	DET
taxlaw-2803	763	5	above	above	ADJ
taxlaw-2803	763	6	conceptions	conception	NOUN
taxlaw-2803	763	7	because	because	SCONJ
taxlaw-2803	763	8	they	they	PRON
taxlaw-2803	763	9	allow	allow	VERB
taxlaw-2803	763	10	the	the	DET
taxlaw-2803	763	11	clearest	clear	ADJ
taxlaw-2803	763	12	bifurcation	bifurcation	NOUN
taxlaw-2803	763	13	of	of	ADP
taxlaw-2803	763	14	the	the	DET
taxlaw-2803	763	15	simplification	simplification	NOUN
taxlaw-2803	763	16	and	and	CCONJ
taxlaw-2803	763	17	progressivity	progressivity	NOUN
taxlaw-2803	763	18	roles	role	NOUN
taxlaw-2803	763	19	.	.	PUNCT
taxlaw-2803	764	1	moreover	moreover	ADV
taxlaw-2803	764	2	,	,	PUNCT
taxlaw-2803	764	3	conceiving	conceiving	NOUN
taxlaw-2803	764	4	of	of	ADP
taxlaw-2803	764	5	the	the	DET
taxlaw-2803	764	6	standard	standard	ADJ
taxlaw-2803	764	7	deduction	deduction	NOUN
taxlaw-2803	764	8	as	as	ADP
taxlaw-2803	764	9	a	a	DET
taxlaw-2803	764	10	zba	zba	NOUN
taxlaw-2803	764	11	that	that	PRON
taxlaw-2803	764	12	phases	phase	NOUN
taxlaw-2803	764	13	-	-	PUNCT
taxlaw-2803	764	14	out	out	NOUN
taxlaw-2803	764	15	with	with	ADP
taxlaw-2803	764	16	itemizable	itemizable	ADJ
taxlaw-2803	764	17	expenses	expense	NOUN
taxlaw-2803	764	18	is	be	AUX
taxlaw-2803	764	19	flawed	flawed	ADJ
taxlaw-2803	764	20	.	.	PUNCT
taxlaw-2803	765	1	first	first	ADV
taxlaw-2803	765	2	,	,	PUNCT
taxlaw-2803	765	3	if	if	SCONJ
taxlaw-2803	765	4	the	the	DET
taxlaw-2803	765	5	intent	intent	NOUN
taxlaw-2803	765	6	is	be	AUX
taxlaw-2803	765	7	to	to	PART
taxlaw-2803	765	8	have	have	VERB
taxlaw-2803	765	9	a	a	DET
taxlaw-2803	765	10	zba	zba	NOUN
taxlaw-2803	765	11	phase	phase	NOUN
taxlaw-2803	765	12	out	out	ADP
taxlaw-2803	765	13	as	as	SCONJ
taxlaw-2803	765	14	income	income	NOUN
taxlaw-2803	765	15	rose	rise	VERB
taxlaw-2803	765	16	,	,	PUNCT
taxlaw-2803	765	17	then	then	ADV
taxlaw-2803	765	18	it	it	PRON
taxlaw-2803	765	19	should	should	AUX
taxlaw-2803	765	20	be	be	AUX
taxlaw-2803	765	21	indexed	index	VERB
taxlaw-2803	765	22	to	to	PART
taxlaw-2803	765	23	agi	agi	VERB
taxlaw-2803	765	24	or	or	CCONJ
taxlaw-2803	765	25	another	another	DET
taxlaw-2803	765	26	income	income	NOUN
taxlaw-2803	765	27	measure	measure	NOUN
taxlaw-2803	765	28	,	,	PUNCT
taxlaw-2803	765	29	not	not	PART
taxlaw-2803	765	30	itemizable	itemizable	ADJ
taxlaw-2803	765	31	expenses	expense	NOUN
taxlaw-2803	765	32	.	.	PUNCT
taxlaw-2803	766	1	second	second	ADJ
taxlaw-2803	766	2	,	,	PUNCT
taxlaw-2803	766	3	while	while	SCONJ
taxlaw-2803	766	4	itemizable	itemizable	ADJ
taxlaw-2803	766	5	expenses	expense	NOUN
taxlaw-2803	766	6	may	may	AUX
taxlaw-2803	766	7	tend	tend	VERB
taxlaw-2803	766	8	to	to	PART
taxlaw-2803	766	9	rise	rise	VERB
taxlaw-2803	766	10	with	with	ADP
taxlaw-2803	766	11	income	income	NOUN
taxlaw-2803	766	12	generally	generally	ADV
taxlaw-2803	766	13	,	,	PUNCT
taxlaw-2803	766	14	the	the	DET
taxlaw-2803	766	15	distribution	distribution	NOUN
taxlaw-2803	766	16	of	of	ADP
taxlaw-2803	766	17	expenses	expense	NOUN
taxlaw-2803	766	18	at	at	ADP
taxlaw-2803	766	19	a	a	DET
taxlaw-2803	766	20	given	give	VERB
taxlaw-2803	766	21	income	income	NOUN
taxlaw-2803	766	22	level	level	NOUN
taxlaw-2803	766	23	is	be	AUX
taxlaw-2803	766	24	more	more	ADV
taxlaw-2803	766	25	likely	likely	ADJ
taxlaw-2803	766	26	to	to	PART
taxlaw-2803	766	27	reflect	reflect	VERB
taxlaw-2803	766	28	the	the	DET
taxlaw-2803	766	29	opposite	opposite	NOUN
taxlaw-2803	766	30	—	—	PUNCT
taxlaw-2803	766	31	the	the	PRON
taxlaw-2803	766	32	higher	high	ADJ
taxlaw-2803	766	33	the	the	DET
taxlaw-2803	766	34	expenses	expense	NOUN
taxlaw-2803	766	35	,	,	PUNCT
taxlaw-2803	766	36	the	the	PRON
taxlaw-2803	766	37	more	more	ADV
taxlaw-2803	766	38	limited	limit	VERB
taxlaw-2803	766	39	the	the	DET
taxlaw-2803	766	40	ability	ability	NOUN
taxlaw-2803	766	41	to	to	PART
taxlaw-2803	766	42	pay	pay	VERB
taxlaw-2803	766	43	.	.	PUNCT
taxlaw-2803	767	1	thus	thus	ADV
taxlaw-2803	767	2	we	we	PRON
taxlaw-2803	767	3	end	end	VERB
taxlaw-2803	767	4	up	up	ADP
taxlaw-2803	767	5	with	with	ADP
taxlaw-2803	767	6	the	the	DET
taxlaw-2803	767	7	same	same	ADJ
taxlaw-2803	767	8	criticisms	criticism	NOUN
taxlaw-2803	767	9	as	as	ADP
taxlaw-2803	767	10	in	in	ADP
taxlaw-2803	767	11	part	part	NOUN
taxlaw-2803	767	12	iii.b.1	iii.b.1	NOUN
taxlaw-2803	767	13	.	.	PUNCT
taxlaw-2803	768	1	120	120	NUM
taxlaw-2803	768	2	116	116	NUM
taxlaw-2803	768	3	see	see	VERB
taxlaw-2803	768	4	i	i	PRON
taxlaw-2803	768	5	d.	d.	PROPN
taxlaw-2803	768	6	at	at	ADP
taxlaw-2803	768	7	14	14	NUM
taxlaw-2803	768	8	&	&	CCONJ
taxlaw-2803	768	9	n.38	n.38	PROPN
taxlaw-2803	768	10	.	.	PROPN
taxlaw-2803	768	11	117	117	NUM
taxlaw-2803	768	12	see	see	VERB
taxlaw-2803	768	13	i	i	PROPN
taxlaw-2803	768	14	d.	d.	PROPN
taxlaw-2803	768	15	at	at	ADP
taxlaw-2803	768	16	14	14	NUM
taxlaw-2803	768	17	-	-	SYM
taxlaw-2803	768	18	15	15	NUM
taxlaw-2803	768	19	&	&	CCONJ
taxlaw-2803	768	20	n.39	n.39	PROPN
taxlaw-2803	768	21	.	.	PROPN
taxlaw-2803	768	22	118	118	NUM
taxlaw-2803	768	23	if	if	SCONJ
taxlaw-2803	768	24	non	non	NOUN
taxlaw-2803	768	25	-	-	NOUN
taxlaw-2803	768	26	itemizers	itemizer	NOUN
taxlaw-2803	768	27	have	have	VERB
taxlaw-2803	768	28	itemizable	itemizable	ADJ
taxlaw-2803	768	29	expenses	expense	NOUN
taxlaw-2803	768	30	evenly	evenly	ADV
taxlaw-2803	768	31	distributed	distribute	VERB
taxlaw-2803	768	32	between	between	ADP
taxlaw-2803	768	33	zero	zero	NUM
taxlaw-2803	768	34	and	and	CCONJ
taxlaw-2803	768	35	some	some	DET
taxlaw-2803	768	36	threshold	threshold	NOUN
taxlaw-2803	768	37	t	t	PROPN
taxlaw-2803	768	38	,	,	PUNCT
taxlaw-2803	768	39	then	then	ADV
taxlaw-2803	768	40	the	the	DET
taxlaw-2803	768	41	mean	mean	ADJ
taxlaw-2803	768	42	amount	amount	NOUN
taxlaw-2803	768	43	of	of	ADP
taxlaw-2803	768	44	expenses	expense	NOUN
taxlaw-2803	768	45	would	would	AUX
taxlaw-2803	768	46	be	be	AUX
taxlaw-2803	768	47	t/2	t/2	PROPN
taxlaw-2803	768	48	.	.	PUNCT
taxlaw-2803	769	1	however	however	ADV
taxlaw-2803	769	2	,	,	PUNCT
taxlaw-2803	769	3	if	if	SCONJ
taxlaw-2803	769	4	the	the	DET
taxlaw-2803	769	5	expenses	expense	NOUN
taxlaw-2803	769	6	cluster	cluster	NOUN
taxlaw-2803	769	7	toward	toward	ADP
taxlaw-2803	769	8	zero	zero	NUM
taxlaw-2803	769	9	,	,	PUNCT
taxlaw-2803	769	10	the	the	DET
taxlaw-2803	769	11	mean	mean	NOUN
taxlaw-2803	769	12	would	would	AUX
taxlaw-2803	769	13	be	be	AUX
taxlaw-2803	769	14	somewhat	somewhat	ADV
taxlaw-2803	769	15	less	less	ADJ
taxlaw-2803	769	16	than	than	ADP
taxlaw-2803	769	17	t/2	t/2	NUM
taxlaw-2803	769	18	.	.	PUNCT
taxlaw-2803	770	1	see	see	VERB
taxlaw-2803	770	2	i	i	PRON
taxlaw-2803	770	3	d.	d.	PROPN
taxlaw-2803	770	4	at	at	ADP
taxlaw-2803	770	5	14	14	NUM
taxlaw-2803	770	6	-	-	SYM
taxlaw-2803	770	7	15	15	NUM
taxlaw-2803	770	8	.	.	PUNCT
taxlaw-2803	771	1	kaplow	kaplow	PROPN
taxlaw-2803	771	2	’s	’s	PART
taxlaw-2803	771	3	analysis	analysis	NOUN
taxlaw-2803	771	4	becomes	become	VERB
taxlaw-2803	771	5	more	more	ADV
taxlaw-2803	771	6	complex	complex	ADJ
taxlaw-2803	771	7	when	when	SCONJ
taxlaw-2803	771	8	he	he	PRON
taxlaw-2803	771	9	introduces	introduce	VERB
taxlaw-2803	771	10	the	the	DET
taxlaw-2803	771	11	likely	likely	ADJ
taxlaw-2803	771	12	taxpayer	taxpayer	NOUN
taxlaw-2803	771	13	responses	response	NOUN
taxlaw-2803	771	14	to	to	ADP
taxlaw-2803	771	15	having	have	VERB
taxlaw-2803	771	16	a	a	DET
taxlaw-2803	771	17	deduction	deduction	NOUN
taxlaw-2803	771	18	less	less	ADJ
taxlaw-2803	771	19	than	than	ADP
taxlaw-2803	771	20	a	a	DET
taxlaw-2803	771	21	threshold	threshold	NOUN
taxlaw-2803	771	22	.	.	PUNCT
taxlaw-2803	772	1	first	first	ADV
taxlaw-2803	772	2	,	,	PUNCT
taxlaw-2803	772	3	because	because	SCONJ
taxlaw-2803	772	4	there	there	PRON
taxlaw-2803	772	5	is	be	VERB
taxlaw-2803	772	6	a	a	DET
taxlaw-2803	772	7	greater	great	ADJ
taxlaw-2803	772	8	advantage	advantage	NOUN
taxlaw-2803	772	9	to	to	ADP
taxlaw-2803	772	10	exceeding	exceed	VERB
taxlaw-2803	772	11	the	the	DET
taxlaw-2803	772	12	threshold	threshold	NOUN
taxlaw-2803	772	13	than	than	ADP
taxlaw-2803	772	14	under	under	ADP
taxlaw-2803	772	15	the	the	DET
taxlaw-2803	772	16	current	current	ADJ
taxlaw-2803	772	17	system	system	NOUN
taxlaw-2803	772	18	,	,	PUNCT
taxlaw-2803	772	19	more	more	ADJ
taxlaw-2803	772	20	taxpayers	taxpayer	NOUN
taxlaw-2803	772	21	will	will	AUX
taxlaw-2803	772	22	do	do	VERB
taxlaw-2803	772	23	the	the	DET
taxlaw-2803	772	24	necessary	necessary	ADJ
taxlaw-2803	772	25	calculations	calculation	NOUN
taxlaw-2803	772	26	,	,	PUNCT
taxlaw-2803	772	27	thus	thus	ADV
taxlaw-2803	772	28	decreasing	decrease	VERB
taxlaw-2803	772	29	the	the	DET
taxlaw-2803	772	30	simplification	simplification	NOUN
taxlaw-2803	772	31	benefit	benefit	NOUN
taxlaw-2803	772	32	.	.	PUNCT
taxlaw-2803	773	1	second	second	ADJ
taxlaw-2803	773	2	,	,	PUNCT
taxlaw-2803	773	3	having	have	VERB
taxlaw-2803	773	4	a	a	DET
taxlaw-2803	773	5	deduction	deduction	NOUN
taxlaw-2803	773	6	less	less	ADJ
taxlaw-2803	773	7	than	than	ADP
taxlaw-2803	773	8	a	a	DET
taxlaw-2803	773	9	threshold	threshold	NOUN
taxlaw-2803	773	10	may	may	AUX
taxlaw-2803	773	11	introduce	introduce	VERB
taxlaw-2803	773	12	excessive	excessive	ADJ
taxlaw-2803	773	13	incentives	incentive	NOUN
taxlaw-2803	773	14	for	for	SCONJ
taxlaw-2803	773	15	taxpayers	taxpayer	NOUN
taxlaw-2803	773	16	to	to	PART
taxlaw-2803	773	17	boost	boost	VERB
taxlaw-2803	773	18	their	their	PRON
taxlaw-2803	773	19	itemizable	itemizable	ADJ
taxlaw-2803	773	20	expenses	expense	NOUN
taxlaw-2803	773	21	to	to	PART
taxlaw-2803	773	22	get	get	VERB
taxlaw-2803	773	23	over	over	ADP
taxlaw-2803	773	24	the	the	DET
taxlaw-2803	773	25	threshold	threshold	NOUN
taxlaw-2803	773	26	or	or	CCONJ
taxlaw-2803	773	27	to	to	PART
taxlaw-2803	773	28	cluster	cluster	VERB
taxlaw-2803	773	29	their	their	PRON
taxlaw-2803	773	30	expenses	expense	NOUN
taxlaw-2803	773	31	in	in	ADP
taxlaw-2803	773	32	alternate	alternate	ADJ
taxlaw-2803	773	33	years	year	NOUN
taxlaw-2803	773	34	.	.	PUNCT
taxlaw-2803	774	1	these	these	DET
taxlaw-2803	774	2	costs	cost	NOUN
taxlaw-2803	774	3	would	would	AUX
taxlaw-2803	774	4	likely	likely	ADV
taxlaw-2803	774	5	push	push	VERB
taxlaw-2803	774	6	the	the	DET
taxlaw-2803	774	7	optimal	optimal	ADJ
taxlaw-2803	774	8	deduction	deduction	NOUN
taxlaw-2803	774	9	to	to	PART
taxlaw-2803	774	10	be	be	AUX
taxlaw-2803	774	11	higher	high	ADJ
taxlaw-2803	774	12	than	than	ADP
taxlaw-2803	774	13	the	the	DET
taxlaw-2803	774	14	mean	mean	NOUN
taxlaw-2803	774	15	of	of	ADP
taxlaw-2803	774	16	non	non	NOUN
taxlaw-2803	774	17	-	-	NOUN
taxlaw-2803	774	18	itemizers	itemizer	NOUN
taxlaw-2803	774	19	’	’	PART
taxlaw-2803	774	20	itemizable	itemizable	ADJ
taxlaw-2803	774	21	expenses	expense	NOUN
taxlaw-2803	774	22	.	.	PUNCT
taxlaw-2803	775	1	see	see	VERB
taxlaw-2803	775	2	i	i	PRON
taxlaw-2803	775	3	d.	d.	PROPN
taxlaw-2803	775	4	at	at	ADP
taxlaw-2803	775	5	17	17	NUM
taxlaw-2803	775	6	-	-	SYM
taxlaw-2803	775	7	19	19	NUM
taxlaw-2803	775	8	.	.	NOUN
taxlaw-2803	775	9	119	119	NUM
taxlaw-2803	775	10	see	see	VERB
taxlaw-2803	775	11	bittker	bittker	NOUN
taxlaw-2803	775	12	&	&	CCONJ
taxlaw-2803	775	13	lokken	lokken	PROPN
taxlaw-2803	775	14	,	,	PUNCT
taxlaw-2803	775	15	supra	supra	PROPN
taxlaw-2803	775	16	note	note	PROPN
taxlaw-2803	775	17	21	21	NUM
taxlaw-2803	775	18	,	,	PUNCT
taxlaw-2803	775	19	¶	¶	PROPN
taxlaw-2803	775	20	30.5.1	30.5.1	NUM
taxlaw-2803	775	21	.	.	PUNCT
taxlaw-2803	776	1	120	120	NUM
taxlaw-2803	776	2	note	note	VERB
taxlaw-2803	776	3	that	that	SCONJ
taxlaw-2803	776	4	even	even	ADV
taxlaw-2803	776	5	though	though	SCONJ
taxlaw-2803	776	6	this	this	DET
taxlaw-2803	776	7	view	view	NOUN
taxlaw-2803	776	8	appears	appear	VERB
taxlaw-2803	776	9	to	to	PART
taxlaw-2803	776	10	allow	allow	VERB
taxlaw-2803	776	11	for	for	ADP
taxlaw-2803	776	12	both	both	DET
taxlaw-2803	776	13	simplification	simplification	NOUN
taxlaw-2803	776	14	and	and	CCONJ
taxlaw-2803	776	15	a	a	DET
taxlaw-2803	776	16	zba	zba	NOUN
taxlaw-2803	776	17	,	,	PUNCT
taxlaw-2803	776	18	it	it	PRON
taxlaw-2803	776	19	still	still	ADV
taxlaw-2803	776	20	has	have	VERB
taxlaw-2803	776	21	the	the	DET
taxlaw-2803	776	22	effect	effect	NOUN
taxlaw-2803	776	23	of	of	ADP
taxlaw-2803	776	24	denying	deny	VERB
taxlaw-2803	776	25	the	the	DET
taxlaw-2803	776	26	taxpayer	taxpayer	NOUN
taxlaw-2803	776	27	an	an	DET
taxlaw-2803	776	28	effective	effective	ADJ
taxlaw-2803	776	29	marginal	marginal	ADJ
taxlaw-2803	776	30	incentive	incentive	NOUN
taxlaw-2803	776	31	to	to	PART
taxlaw-2803	776	32	increase	increase	VERB
taxlaw-2803	776	33	spending	spending	NOUN
taxlaw-2803	776	34	,	,	PUNCT
taxlaw-2803	776	35	since	since	SCONJ
taxlaw-2803	776	36	instead	instead	ADV
taxlaw-2803	776	37	of	of	ADP
taxlaw-2803	776	38	228	228	NUM
taxlaw-2803	776	39	columbia	columbia	PROPN
taxlaw-2803	776	40	journal	journal	PROPN
taxlaw-2803	776	41	of	of	ADP
taxlaw-2803	776	42	tax	tax	NOUN
taxlaw-2803	776	43	law	law	NOUN
taxlaw-2803	777	1	[	[	X
taxlaw-2803	777	2	vol.2:203	vol.2:203	ADP
taxlaw-2803	777	3	another	another	DET
taxlaw-2803	777	4	possible	possible	ADJ
taxlaw-2803	777	5	interpretation	interpretation	NOUN
taxlaw-2803	777	6	of	of	ADP
taxlaw-2803	777	7	the	the	DET
taxlaw-2803	777	8	standard	standard	ADJ
taxlaw-2803	777	9	deduction	deduction	NOUN
taxlaw-2803	777	10	is	be	AUX
taxlaw-2803	777	11	that	that	SCONJ
taxlaw-2803	777	12	it	it	PRON
taxlaw-2803	777	13	effectively	effectively	ADV
taxlaw-2803	777	14	creates	create	VERB
taxlaw-2803	777	15	two	two	NUM
taxlaw-2803	777	16	different	different	ADJ
taxlaw-2803	777	17	tax	tax	NOUN
taxlaw-2803	777	18	bases	basis	NOUN
taxlaw-2803	777	19	and	and	CCONJ
taxlaw-2803	777	20	rate	rate	NOUN
taxlaw-2803	777	21	structures	structure	NOUN
taxlaw-2803	777	22	.	.	PUNCT
taxlaw-2803	778	1	121	121	NUM
taxlaw-2803	778	2	itemizers	itemizer	NOUN
taxlaw-2803	778	3	—	—	PUNCT
taxlaw-2803	778	4	generally	generally	ADV
taxlaw-2803	778	5	higher	high	ADJ
taxlaw-2803	778	6	income	income	NOUN
taxlaw-2803	778	7	taxpayers	taxpayer	NOUN
taxlaw-2803	778	8	—	—	PUNCT
taxlaw-2803	778	9	are	be	AUX
taxlaw-2803	778	10	taxed	tax	VERB
taxlaw-2803	778	11	based	base	VERB
taxlaw-2803	778	12	on	on	ADP
taxlaw-2803	778	13	taxable	taxable	ADJ
taxlaw-2803	778	14	income	income	NOUN
taxlaw-2803	778	15	and	and	CCONJ
taxlaw-2803	778	16	using	use	VERB
taxlaw-2803	778	17	a	a	DET
taxlaw-2803	778	18	graduated	graduate	VERB
taxlaw-2803	778	19	rate	rate	NOUN
taxlaw-2803	778	20	structure	structure	NOUN
taxlaw-2803	778	21	that	that	PRON
taxlaw-2803	778	22	does	do	AUX
taxlaw-2803	778	23	not	not	PART
taxlaw-2803	778	24	have	have	VERB
taxlaw-2803	778	25	a	a	DET
taxlaw-2803	778	26	zero	zero	NUM
taxlaw-2803	778	27	bracket	bracket	NOUN
taxlaw-2803	778	28	,	,	PUNCT
taxlaw-2803	778	29	122	122	NUM
taxlaw-2803	778	30	while	while	SCONJ
taxlaw-2803	778	31	non	non	NOUN
taxlaw-2803	778	32	-	-	NOUN
taxlaw-2803	778	33	itemizers	itemizer	NOUN
taxlaw-2803	778	34	—	—	PUNCT
taxlaw-2803	778	35	generally	generally	ADV
taxlaw-2803	778	36	lower	low	ADJ
taxlaw-2803	778	37	income	income	NOUN
taxlaw-2803	778	38	taxpayers	taxpayer	NOUN
taxlaw-2803	778	39	—	—	PUNCT
taxlaw-2803	778	40	are	be	AUX
taxlaw-2803	778	41	taxed	tax	VERB
taxlaw-2803	778	42	on	on	ADP
taxlaw-2803	778	43	the	the	DET
taxlaw-2803	778	44	basis	basis	NOUN
taxlaw-2803	778	45	of	of	ADP
taxlaw-2803	778	46	agi	agi	NOUN
taxlaw-2803	778	47	,	,	PUNCT
taxlaw-2803	778	48	but	but	CCONJ
taxlaw-2803	778	49	with	with	ADP
taxlaw-2803	778	50	a	a	DET
taxlaw-2803	778	51	rate	rate	NOUN
taxlaw-2803	778	52	structure	structure	NOUN
taxlaw-2803	778	53	that	that	PRON
taxlaw-2803	778	54	includes	include	VERB
taxlaw-2803	778	55	the	the	DET
taxlaw-2803	778	56	zero	zero	NUM
taxlaw-2803	778	57	bracket	bracket	NOUN
taxlaw-2803	778	58	.	.	PUNCT
taxlaw-2803	779	1	in	in	ADP
taxlaw-2803	779	2	other	other	ADJ
taxlaw-2803	779	3	words	word	NOUN
taxlaw-2803	779	4	,	,	PUNCT
taxlaw-2803	779	5	instead	instead	ADV
taxlaw-2803	779	6	of	of	ADP
taxlaw-2803	779	7	calling	call	VERB
taxlaw-2803	779	8	the	the	DET
taxlaw-2803	779	9	standard	standard	ADJ
taxlaw-2803	779	10	deduction	deduction	NOUN
taxlaw-2803	779	11	a	a	DET
taxlaw-2803	779	12	trade	trade	NOUN
taxlaw-2803	779	13	-	-	PUNCT
taxlaw-2803	779	14	off	off	NOUN
taxlaw-2803	779	15	between	between	ADP
taxlaw-2803	779	16	itemizing	itemizing	NOUN
taxlaw-2803	779	17	and	and	CCONJ
taxlaw-2803	779	18	simplifying	simplifying	NOUN
taxlaw-2803	779	19	,	,	PUNCT
taxlaw-2803	779	20	we	we	PRON
taxlaw-2803	779	21	can	can	AUX
taxlaw-2803	779	22	call	call	VERB
taxlaw-2803	779	23	it	it	PRON
taxlaw-2803	779	24	trade	trade	NOUN
taxlaw-2803	779	25	-	-	PUNCT
taxlaw-2803	779	26	off	off	NOUN
taxlaw-2803	779	27	between	between	ADP
taxlaw-2803	779	28	a	a	DET
taxlaw-2803	779	29	lower	low	ADJ
taxlaw-2803	779	30	tax	tax	NOUN
taxlaw-2803	779	31	base	base	NOUN
taxlaw-2803	779	32	and	and	CCONJ
taxlaw-2803	779	33	a	a	DET
taxlaw-2803	779	34	zero	zero	NUM
taxlaw-2803	779	35	bracket	bracket	NOUN
taxlaw-2803	779	36	.	.	PUNCT
taxlaw-2803	780	1	in	in	ADP
taxlaw-2803	780	2	essence	essence	NOUN
taxlaw-2803	780	3	,	,	PUNCT
taxlaw-2803	780	4	the	the	DET
taxlaw-2803	780	5	two	two	NUM
taxlaw-2803	780	6	distinct	distinct	ADJ
taxlaw-2803	780	7	frames	frame	NOUN
taxlaw-2803	780	8	presented	present	VERB
taxlaw-2803	780	9	in	in	ADP
taxlaw-2803	780	10	parts	part	NOUN
taxlaw-2803	780	11	iii.b.1	iii.b.1	PRON
taxlaw-2803	780	12	(	(	PUNCT
taxlaw-2803	780	13	no	no	DET
taxlaw-2803	780	14	zba	zba	NOUN
taxlaw-2803	780	15	)	)	PUNCT
taxlaw-2803	780	16	and	and	CCONJ
taxlaw-2803	780	17	2	2	NUM
taxlaw-2803	780	18	(	(	PUNCT
taxlaw-2803	780	19	high	high	ADJ
taxlaw-2803	780	20	zba	zba	NOUN
taxlaw-2803	780	21	)	)	PUNCT
taxlaw-2803	780	22	are	be	AUX
taxlaw-2803	780	23	both	both	ADV
taxlaw-2803	780	24	true	true	ADJ
taxlaw-2803	780	25	at	at	ADP
taxlaw-2803	780	26	the	the	DET
taxlaw-2803	780	27	same	same	ADJ
taxlaw-2803	780	28	time	time	NOUN
taxlaw-2803	780	29	,	,	PUNCT
taxlaw-2803	780	30	but	but	CCONJ
taxlaw-2803	780	31	for	for	ADP
taxlaw-2803	780	32	different	different	ADJ
taxlaw-2803	780	33	taxpayers	taxpayer	NOUN
taxlaw-2803	780	34	.	.	PUNCT
taxlaw-2803	781	1	123	123	NUM
taxlaw-2803	781	2	c.	c.	NOUN
taxlaw-2803	781	3	policy	policy	NOUN
taxlaw-2803	781	4	debate	debate	NOUN
taxlaw-2803	781	5	distortion	distortion	NOUN
taxlaw-2803	781	6	the	the	DET
taxlaw-2803	781	7	prior	prior	ADJ
taxlaw-2803	781	8	section	section	NOUN
taxlaw-2803	781	9	addressed	address	VERB
taxlaw-2803	781	10	theoretical	theoretical	ADJ
taxlaw-2803	781	11	and	and	CCONJ
taxlaw-2803	781	12	conceptual	conceptual	ADJ
taxlaw-2803	781	13	incoherence	incoherence	NOUN
taxlaw-2803	781	14	of	of	ADP
taxlaw-2803	781	15	the	the	DET
taxlaw-2803	781	16	current	current	ADJ
taxlaw-2803	781	17	standard	standard	ADJ
taxlaw-2803	781	18	deduction	deduction	NOUN
taxlaw-2803	781	19	.	.	PUNCT
taxlaw-2803	782	1	now	now	ADV
taxlaw-2803	782	2	,	,	PUNCT
taxlaw-2803	782	3	i	i	PRON
taxlaw-2803	782	4	turn	turn	VERB
taxlaw-2803	782	5	to	to	ADP
taxlaw-2803	782	6	the	the	DET
taxlaw-2803	782	7	practical	practical	ADJ
taxlaw-2803	782	8	effects	effect	NOUN
taxlaw-2803	782	9	of	of	ADP
taxlaw-2803	782	10	that	that	DET
taxlaw-2803	782	11	incoherence	incoherence	NOUN
taxlaw-2803	782	12	.	.	PUNCT
taxlaw-2803	783	1	first	first	ADV
taxlaw-2803	783	2	,	,	PUNCT
taxlaw-2803	783	3	the	the	DET
taxlaw-2803	783	4	fact	fact	NOUN
taxlaw-2803	783	5	that	that	SCONJ
taxlaw-2803	783	6	it	it	PRON
taxlaw-2803	783	7	is	be	AUX
taxlaw-2803	783	8	doing	do	VERB
taxlaw-2803	783	9	―double	―double	PROPN
taxlaw-2803	783	10	duty‖	duty‖	PROPN
taxlaw-2803	783	11	124	124	NUM
taxlaw-2803	783	12	as	as	ADP
taxlaw-2803	783	13	an	an	DET
taxlaw-2803	783	14	income	income	NOUN
taxlaw-2803	783	15	measurement	measurement	NOUN
taxlaw-2803	783	16	tool	tool	NOUN
taxlaw-2803	783	17	and	and	CCONJ
taxlaw-2803	783	18	a	a	DET
taxlaw-2803	783	19	zba	zba	NOUN
taxlaw-2803	783	20	means	mean	VERB
taxlaw-2803	783	21	that	that	SCONJ
taxlaw-2803	783	22	we	we	PRON
taxlaw-2803	783	23	can	can	AUX
taxlaw-2803	783	24	not	not	PART
taxlaw-2803	783	25	resolve	resolve	VERB
taxlaw-2803	783	26	issues	issue	NOUN
taxlaw-2803	783	27	relating	relate	VERB
taxlaw-2803	783	28	to	to	ADP
taxlaw-2803	783	29	the	the	DET
taxlaw-2803	783	30	equity	equity	NOUN
taxlaw-2803	783	31	of	of	ADP
taxlaw-2803	783	32	particular	particular	ADJ
taxlaw-2803	783	33	personal	personal	ADJ
taxlaw-2803	783	34	deductions	deduction	NOUN
taxlaw-2803	783	35	.	.	PUNCT
taxlaw-2803	784	1	second	second	ADJ
taxlaw-2803	784	2	,	,	PUNCT
taxlaw-2803	784	3	the	the	DET
taxlaw-2803	784	4	fact	fact	NOUN
taxlaw-2803	784	5	that	that	SCONJ
taxlaw-2803	784	6	the	the	DET
taxlaw-2803	784	7	personal	personal	ADJ
taxlaw-2803	784	8	deductions	deduction	NOUN
taxlaw-2803	784	9	hit	hit	VERB
taxlaw-2803	784	10	a	a	DET
taxlaw-2803	784	11	minority	minority	NOUN
taxlaw-2803	784	12	of	of	ADP
taxlaw-2803	784	13	taxpayers	taxpayer	NOUN
taxlaw-2803	784	14	means	mean	VERB
taxlaw-2803	784	15	that	that	SCONJ
taxlaw-2803	784	16	most	most	ADJ
taxlaw-2803	784	17	voters	voter	NOUN
taxlaw-2803	784	18	will	will	AUX
taxlaw-2803	784	19	not	not	PART
taxlaw-2803	784	20	have	have	VERB
taxlaw-2803	784	21	the	the	DET
taxlaw-2803	784	22	proper	proper	ADJ
taxlaw-2803	784	23	incentives	incentive	NOUN
taxlaw-2803	784	24	to	to	PART
taxlaw-2803	784	25	care	care	VERB
taxlaw-2803	784	26	about	about	ADP
taxlaw-2803	784	27	these	these	DET
taxlaw-2803	784	28	provisions	provision	NOUN
taxlaw-2803	784	29	,	,	PUNCT
taxlaw-2803	784	30	which	which	PRON
taxlaw-2803	784	31	in	in	ADP
taxlaw-2803	784	32	turns	turn	NOUN
taxlaw-2803	784	33	enables	enable	VERB
taxlaw-2803	784	34	interest	interest	NOUN
taxlaw-2803	784	35	groups	group	NOUN
taxlaw-2803	784	36	to	to	PART
taxlaw-2803	784	37	capture	capture	VERB
taxlaw-2803	784	38	the	the	DET
taxlaw-2803	784	39	political	political	ADJ
taxlaw-2803	784	40	process	process	NOUN
taxlaw-2803	784	41	.	.	PUNCT
taxlaw-2803	785	1	third	third	ADJ
taxlaw-2803	785	2	,	,	PUNCT
taxlaw-2803	785	3	it	it	PRON
taxlaw-2803	785	4	minimizes	minimize	VERB
taxlaw-2803	785	5	and	and	CCONJ
taxlaw-2803	785	6	distorts	distort	VERB
taxlaw-2803	785	7	the	the	DET
taxlaw-2803	785	8	ability	ability	NOUN
taxlaw-2803	785	9	of	of	ADP
taxlaw-2803	785	10	itemized	itemize	VERB
taxlaw-2803	785	11	deductions	deduction	NOUN
taxlaw-2803	785	12	to	to	PART
taxlaw-2803	785	13	motivate	motivate	VERB
taxlaw-2803	785	14	certain	certain	ADJ
taxlaw-2803	785	15	behavior	behavior	NOUN
taxlaw-2803	785	16	,	,	PUNCT
taxlaw-2803	785	17	such	such	ADJ
taxlaw-2803	785	18	as	as	ADP
taxlaw-2803	785	19	contributing	contribute	VERB
taxlaw-2803	785	20	to	to	ADP
taxlaw-2803	785	21	charity	charity	NOUN
taxlaw-2803	785	22	.	.	PUNCT
taxlaw-2803	786	1	finally	finally	ADV
taxlaw-2803	786	2	,	,	PUNCT
taxlaw-2803	786	3	by	by	ADP
taxlaw-2803	786	4	introducing	introduce	VERB
taxlaw-2803	786	5	additional	additional	ADJ
taxlaw-2803	786	6	arbitrariness	arbitrariness	NOUN
taxlaw-2803	786	7	and	and	CCONJ
taxlaw-2803	786	8	by	by	ADP
taxlaw-2803	786	9	adding	add	VERB
taxlaw-2803	786	10	to	to	ADP
taxlaw-2803	786	11	the	the	DET
taxlaw-2803	786	12	erosion	erosion	NOUN
taxlaw-2803	786	13	of	of	ADP
taxlaw-2803	786	14	a	a	DET
taxlaw-2803	786	15	clearly	clearly	ADV
taxlaw-2803	786	16	identifiable	identifiable	ADJ
taxlaw-2803	786	17	tax	tax	NOUN
taxlaw-2803	786	18	base	base	NOUN
taxlaw-2803	786	19	,	,	PUNCT
taxlaw-2803	786	20	the	the	DET
taxlaw-2803	786	21	standard	standard	ADJ
taxlaw-2803	786	22	deduction	deduction	NOUN
taxlaw-2803	786	23	may	may	AUX
taxlaw-2803	786	24	aid	aid	VERB
taxlaw-2803	786	25	in	in	ADP
taxlaw-2803	786	26	undermining	undermine	VERB
taxlaw-2803	786	27	respect	respect	NOUN
taxlaw-2803	786	28	for	for	ADP
taxlaw-2803	786	29	the	the	DET
taxlaw-2803	786	30	tax	tax	NOUN
taxlaw-2803	786	31	system	system	NOUN
taxlaw-2803	786	32	.	.	PUNCT
taxlaw-2803	787	1	this	this	PRON
taxlaw-2803	787	2	increases	increase	VERB
taxlaw-2803	787	3	enforcement	enforcement	NOUN
taxlaw-2803	787	4	costs	cost	NOUN
taxlaw-2803	787	5	and	and	CCONJ
taxlaw-2803	787	6	makes	make	VERB
taxlaw-2803	787	7	it	it	PRON
taxlaw-2803	787	8	more	more	ADV
taxlaw-2803	787	9	difficult	difficult	ADJ
taxlaw-2803	787	10	for	for	SCONJ
taxlaw-2803	787	11	the	the	DET
taxlaw-2803	787	12	government	government	NOUN
taxlaw-2803	787	13	to	to	PART
taxlaw-2803	787	14	raise	raise	VERB
taxlaw-2803	787	15	revenue	revenue	NOUN
taxlaw-2803	787	16	in	in	ADP
taxlaw-2803	787	17	the	the	DET
taxlaw-2803	787	18	future	future	NOUN
taxlaw-2803	787	19	.	.	PUNCT
taxlaw-2803	788	1	1	1	X
taxlaw-2803	788	2	.	.	X
taxlaw-2803	788	3	unresolved	unresolved	ADJ
taxlaw-2803	788	4	political	political	ADJ
taxlaw-2803	788	5	debates	debate	NOUN
taxlaw-2803	788	6	consider	consider	VERB
taxlaw-2803	788	7	the	the	DET
taxlaw-2803	788	8	potential	potential	ADJ
taxlaw-2803	788	9	expansion	expansion	NOUN
taxlaw-2803	788	10	of	of	ADP
taxlaw-2803	788	11	the	the	DET
taxlaw-2803	788	12	charitable	charitable	ADJ
taxlaw-2803	788	13	deduction	deduction	NOUN
taxlaw-2803	788	14	to	to	ADP
taxlaw-2803	788	15	non	non	NOUN
taxlaw-2803	788	16	-	-	NOUN
taxlaw-2803	788	17	itemizers	itemizer	NOUN
taxlaw-2803	788	18	,	,	PUNCT
taxlaw-2803	788	19	proposed	propose	VERB
taxlaw-2803	788	20	most	most	ADV
taxlaw-2803	788	21	recently	recently	ADV
taxlaw-2803	788	22	in	in	ADP
taxlaw-2803	788	23	2005	2005	NUM
taxlaw-2803	788	24	.	.	PUNCT
taxlaw-2803	789	1	125	125	NUM
taxlaw-2803	789	2	a	a	DET
taxlaw-2803	789	3	large	large	ADJ
taxlaw-2803	789	4	part	part	NOUN
taxlaw-2803	789	5	of	of	ADP
taxlaw-2803	789	6	the	the	DET
taxlaw-2803	789	7	public	public	ADJ
taxlaw-2803	789	8	argument	argument	NOUN
taxlaw-2803	789	9	for	for	ADP
taxlaw-2803	789	10	doing	do	VERB
taxlaw-2803	789	11	so	so	ADV
taxlaw-2803	789	12	was	be	AUX
taxlaw-2803	789	13	that	that	SCONJ
taxlaw-2803	789	14	it	it	PRON
taxlaw-2803	789	15	is	be	AUX
taxlaw-2803	789	16	―unfair‖	―unfair‖	NOUN
taxlaw-2803	789	17	to	to	PART
taxlaw-2803	789	18	allow	allow	VERB
taxlaw-2803	789	19	the	the	DET
taxlaw-2803	789	20	deduction	deduction	NOUN
taxlaw-2803	789	21	for	for	ADP
taxlaw-2803	789	22	some	some	DET
taxlaw-2803	789	23	people	people	NOUN
taxlaw-2803	789	24	and	and	CCONJ
taxlaw-2803	789	25	not	not	PART
taxlaw-2803	789	26	for	for	ADP
taxlaw-2803	789	27	others	other	NOUN
taxlaw-2803	789	28	.	.	PUNCT
taxlaw-2803	790	1	126	126	NUM
taxlaw-2803	791	1	but	but	CCONJ
taxlaw-2803	791	2	that	that	SCONJ
taxlaw-2803	791	3	criticism	criticism	NOUN
taxlaw-2803	791	4	implicitly	implicitly	ADV
taxlaw-2803	791	5	assumes	assume	VERB
taxlaw-2803	791	6	that	that	SCONJ
taxlaw-2803	791	7	the	the	DET
taxlaw-2803	791	8	standard	standard	ADJ
taxlaw-2803	791	9	deduction	deduction	NOUN
taxlaw-2803	791	10	is	be	AUX
taxlaw-2803	791	11	really	really	ADV
taxlaw-2803	791	12	a	a	DET
taxlaw-2803	791	13	zba	zba	NOUN
taxlaw-2803	791	14	,	,	PUNCT
taxlaw-2803	791	15	not	not	PART
taxlaw-2803	791	16	a	a	DET
taxlaw-2803	791	17	simplified	simplified	ADJ
taxlaw-2803	791	18	tool	tool	NOUN
taxlaw-2803	791	19	for	for	ADP
taxlaw-2803	791	20	measuring	measure	VERB
taxlaw-2803	791	21	income	income	NOUN
taxlaw-2803	791	22	.	.	PUNCT
taxlaw-2803	792	1	if	if	SCONJ
taxlaw-2803	792	2	the	the	DET
taxlaw-2803	792	3	standard	standard	ADJ
taxlaw-2803	792	4	deduction	deduction	NOUN
taxlaw-2803	792	5	is	be	AUX
taxlaw-2803	792	6	intended	intend	VERB
taxlaw-2803	792	7	to	to	PART
taxlaw-2803	792	8	be	be	AUX
taxlaw-2803	792	9	a	a	DET
taxlaw-2803	792	10	proxy	proxy	NOUN
taxlaw-2803	792	11	for	for	ADP
taxlaw-2803	792	12	personal	personal	ADJ
taxlaw-2803	792	13	deductions	deduction	NOUN
taxlaw-2803	792	14	like	like	ADP
taxlaw-2803	792	15	the	the	DET
taxlaw-2803	792	16	charitable	charitable	ADJ
taxlaw-2803	792	17	deduction	deduction	NOUN
taxlaw-2803	792	18	,	,	PUNCT
taxlaw-2803	792	19	then	then	ADV
taxlaw-2803	792	20	non	non	NOUN
taxlaw-2803	792	21	-	-	NOUN
taxlaw-2803	792	22	itemizers	itemizer	NOUN
taxlaw-2803	792	23	are	be	AUX
taxlaw-2803	792	24	already	already	ADV
taxlaw-2803	792	25	getting	get	VERB
taxlaw-2803	792	26	the	the	DET
taxlaw-2803	792	27	full	full	ADJ
taxlaw-2803	792	28	benefit	benefit	NOUN
taxlaw-2803	792	29	of	of	ADP
taxlaw-2803	792	30	their	their	PRON
taxlaw-2803	792	31	charitable	charitable	ADJ
taxlaw-2803	792	32	deductions	deduction	NOUN
taxlaw-2803	792	33	—	—	PUNCT
taxlaw-2803	792	34	and	and	CCONJ
taxlaw-2803	792	35	then	then	ADV
taxlaw-2803	792	36	some	some	PRON
taxlaw-2803	792	37	.	.	PUNCT
taxlaw-2803	793	1	127	127	NUM
taxlaw-2803	793	2	but	but	CCONJ
taxlaw-2803	793	3	to	to	ADP
taxlaw-2803	793	4	many	many	ADJ
taxlaw-2803	793	5	taxpayers	taxpayer	NOUN
taxlaw-2803	793	6	,	,	PUNCT
taxlaw-2803	793	7	it	it	PRON
taxlaw-2803	793	8	probably	probably	ADV
taxlaw-2803	793	9	does	do	AUX
taxlaw-2803	793	10	not	not	PART
taxlaw-2803	793	11	feel	feel	VERB
taxlaw-2803	793	12	like	like	SCONJ
taxlaw-2803	793	13	they	they	PRON
taxlaw-2803	793	14	are	be	AUX
taxlaw-2803	793	15	getting	get	VERB
taxlaw-2803	793	16	the	the	DET
taxlaw-2803	793	17	benefit	benefit	NOUN
taxlaw-2803	793	18	,	,	PUNCT
taxlaw-2803	793	19	and	and	CCONJ
taxlaw-2803	793	20	in	in	ADP
taxlaw-2803	793	21	part	part	NOUN
taxlaw-2803	793	22	they	they	PRON
taxlaw-2803	793	23	are	be	AUX
taxlaw-2803	793	24	right	right	ADJ
taxlaw-2803	793	25	,	,	PUNCT
taxlaw-2803	793	26	since	since	SCONJ
taxlaw-2803	793	27	they	they	PRON
taxlaw-2803	793	28	do	do	AUX
taxlaw-2803	793	29	not	not	PART
taxlaw-2803	793	30	feel	feel	VERB
taxlaw-2803	793	31	the	the	DET
taxlaw-2803	793	32	incentive	incentive	NOUN
taxlaw-2803	793	33	effects	effect	NOUN
taxlaw-2803	793	34	of	of	ADP
taxlaw-2803	793	35	the	the	DET
taxlaw-2803	793	36	tax	tax	NOUN
taxlaw-2803	793	37	deduction	deduction	NOUN
taxlaw-2803	793	38	at	at	ADP
taxlaw-2803	793	39	the	the	DET
taxlaw-2803	793	40	margin	margin	NOUN
taxlaw-2803	793	41	.	.	PUNCT
taxlaw-2803	794	1	128	128	NUM
taxlaw-2803	794	2	this	this	DET
taxlaw-2803	794	3	disparate	disparate	NOUN
taxlaw-2803	794	4	providing	provide	VERB
taxlaw-2803	794	5	a	a	DET
taxlaw-2803	794	6	subsidy	subsidy	NOUN
taxlaw-2803	794	7	by	by	ADP
taxlaw-2803	794	8	lowering	lower	VERB
taxlaw-2803	794	9	taxable	taxable	ADJ
taxlaw-2803	794	10	income	income	NOUN
taxlaw-2803	794	11	,	,	PUNCT
taxlaw-2803	794	12	the	the	DET
taxlaw-2803	794	13	increase	increase	NOUN
taxlaw-2803	794	14	in	in	ADP
taxlaw-2803	794	15	spending	spending	NOUN
taxlaw-2803	794	16	shrinks	shrink	VERB
taxlaw-2803	794	17	the	the	DET
taxlaw-2803	794	18	effective	effective	ADJ
taxlaw-2803	794	19	zba	zba	NOUN
taxlaw-2803	794	20	.	.	PUNCT
taxlaw-2803	795	1	indeed	indeed	ADV
taxlaw-2803	795	2	,	,	PUNCT
taxlaw-2803	795	3	that	that	PRON
taxlaw-2803	795	4	would	would	AUX
taxlaw-2803	795	5	result	result	VERB
taxlaw-2803	795	6	in	in	ADP
taxlaw-2803	795	7	a	a	DET
taxlaw-2803	795	8	marginal	marginal	ADJ
taxlaw-2803	795	9	penalty	penalty	NOUN
taxlaw-2803	795	10	,	,	PUNCT
taxlaw-2803	795	11	rather	rather	ADV
taxlaw-2803	795	12	than	than	ADP
taxlaw-2803	795	13	a	a	DET
taxlaw-2803	795	14	marginal	marginal	ADJ
taxlaw-2803	795	15	subsidy	subsidy	NOUN
taxlaw-2803	795	16	.	.	PUNCT
taxlaw-2803	796	1	121	121	NUM
taxlaw-2803	796	2	see	see	NOUN
taxlaw-2803	796	3	coven	coven	NOUN
taxlaw-2803	796	4	,	,	PUNCT
taxlaw-2803	796	5	supra	supra	PROPN
taxlaw-2803	796	6	note	note	NOUN
taxlaw-2803	796	7	12	12	NUM
taxlaw-2803	796	8	,	,	PUNCT
taxlaw-2803	796	9	at	at	ADP
taxlaw-2803	796	10	1558	1558	NUM
taxlaw-2803	796	11	-	-	SYM
taxlaw-2803	796	12	59	59	NUM
taxlaw-2803	796	13	.	.	PUNCT
taxlaw-2803	797	1	at	at	ADP
taxlaw-2803	797	2	the	the	DET
taxlaw-2803	797	3	time	time	NOUN
taxlaw-2803	797	4	coven	coven	NOUN
taxlaw-2803	797	5	was	be	AUX
taxlaw-2803	797	6	writing	write	VERB
taxlaw-2803	797	7	,	,	PUNCT
taxlaw-2803	797	8	the	the	DET
taxlaw-2803	797	9	percentage	percentage	NOUN
taxlaw-2803	797	10	standard	standard	NOUN
taxlaw-2803	797	11	deduction	deduction	NOUN
taxlaw-2803	797	12	was	be	AUX
taxlaw-2803	797	13	still	still	ADV
taxlaw-2803	797	14	in	in	ADP
taxlaw-2803	797	15	place	place	NOUN
taxlaw-2803	797	16	,	,	PUNCT
taxlaw-2803	797	17	so	so	ADV
taxlaw-2803	797	18	he	he	PRON
taxlaw-2803	797	19	characterized	characterize	VERB
taxlaw-2803	797	20	the	the	DET
taxlaw-2803	797	21	trade	trade	NOUN
taxlaw-2803	797	22	-	-	PUNCT
taxlaw-2803	797	23	off	off	NOUN
taxlaw-2803	797	24	as	as	SCONJ
taxlaw-2803	797	25	itemizers	itemizer	NOUN
taxlaw-2803	797	26	being	be	AUX
taxlaw-2803	797	27	taxed	tax	VERB
taxlaw-2803	797	28	on	on	ADP
taxlaw-2803	797	29	taxable	taxable	ADJ
taxlaw-2803	797	30	income	income	NOUN
taxlaw-2803	797	31	while	while	SCONJ
taxlaw-2803	797	32	non	non	NOUN
taxlaw-2803	797	33	-	-	NOUN
taxlaw-2803	797	34	itemizers	itemizer	NOUN
taxlaw-2803	797	35	were	be	AUX
taxlaw-2803	797	36	taxed	tax	VERB
taxlaw-2803	797	37	on	on	ADP
taxlaw-2803	797	38	84	84	NUM
taxlaw-2803	797	39	%	%	NOUN
taxlaw-2803	797	40	of	of	ADP
taxlaw-2803	797	41	agi	agi	NOUN
taxlaw-2803	797	42	,	,	PUNCT
taxlaw-2803	797	43	but	but	CCONJ
taxlaw-2803	797	44	with	with	ADP
taxlaw-2803	797	45	the	the	DET
taxlaw-2803	797	46	same	same	ADJ
taxlaw-2803	797	47	rate	rate	NOUN
taxlaw-2803	797	48	structure	structure	NOUN
taxlaw-2803	797	49	.	.	PUNCT
taxlaw-2803	798	1	122	122	NUM
taxlaw-2803	798	2	ignoring	ignore	VERB
taxlaw-2803	798	3	personal	personal	ADJ
taxlaw-2803	798	4	exemptions	exemption	NOUN
taxlaw-2803	798	5	and	and	CCONJ
taxlaw-2803	798	6	similar	similar	ADJ
taxlaw-2803	798	7	provisions	provision	NOUN
taxlaw-2803	798	8	.	.	PUNCT
taxlaw-2803	799	1	123	123	NUM
taxlaw-2803	799	2	note	note	VERB
taxlaw-2803	799	3	that	that	SCONJ
taxlaw-2803	799	4	there	there	PRON
taxlaw-2803	799	5	are	be	VERB
taxlaw-2803	799	6	still	still	ADV
taxlaw-2803	799	7	more	more	ADJ
taxlaw-2803	799	8	ways	way	NOUN
taxlaw-2803	799	9	of	of	ADP
taxlaw-2803	799	10	framing	frame	VERB
taxlaw-2803	799	11	an	an	DET
taxlaw-2803	799	12	analysis	analysis	NOUN
taxlaw-2803	799	13	of	of	ADP
taxlaw-2803	799	14	the	the	DET
taxlaw-2803	799	15	standard	standard	ADJ
taxlaw-2803	799	16	deduction	deduction	NOUN
taxlaw-2803	799	17	,	,	PUNCT
taxlaw-2803	799	18	for	for	ADP
taxlaw-2803	799	19	example	example	NOUN
taxlaw-2803	799	20	as	as	ADP
taxlaw-2803	799	21	a	a	DET
taxlaw-2803	799	22	presumptive	presumptive	ADJ
taxlaw-2803	799	23	tax	tax	NOUN
taxlaw-2803	799	24	.	.	PUNCT
taxlaw-2803	800	1	see	see	VERB
taxlaw-2803	800	2	,	,	PUNCT
taxlaw-2803	800	3	e.g.	e.g.	ADV
taxlaw-2803	800	4	,	,	PUNCT
taxlaw-2803	800	5	joel	joel	PROPN
taxlaw-2803	800	6	slemrod	slemrod	PROPN
taxlaw-2803	800	7	&	&	CCONJ
taxlaw-2803	800	8	shlomo	shlomo	PROPN
taxlaw-2803	800	9	yitzhaki	yitzhaki	NOUN
taxlaw-2803	800	10	,	,	PUNCT
taxlaw-2803	800	11	analyzing	analyze	VERB
taxlaw-2803	800	12	the	the	DET
taxlaw-2803	800	13	standard	standard	ADJ
taxlaw-2803	800	14	deduction	deduction	NOUN
taxlaw-2803	800	15	as	as	ADP
taxlaw-2803	800	16	a	a	DET
taxlaw-2803	800	17	presumptive	presumptive	ADJ
taxlaw-2803	800	18	tax	tax	NOUN
taxlaw-2803	800	19	,	,	PUNCT
taxlaw-2803	800	20	1	1	NUM
taxlaw-2803	800	21	int’l	int’l	NUM
taxlaw-2803	800	22	tax	tax	NOUN
taxlaw-2803	800	23	&	&	CCONJ
taxlaw-2803	800	24	pub	pub	NOUN
taxlaw-2803	800	25	.	.	PUNCT
taxlaw-2803	801	1	fin	fin	NOUN
taxlaw-2803	801	2	.	.	PUNCT
taxlaw-2803	802	1	25	25	NUM
taxlaw-2803	802	2	(	(	PUNCT
taxlaw-2803	802	3	1994	1994	NUM
taxlaw-2803	802	4	)	)	PUNCT
taxlaw-2803	803	1	;	;	PUNCT
taxlaw-2803	803	2	see	see	VERB
taxlaw-2803	803	3	also	also	ADV
taxlaw-2803	803	4	supra	supra	PROPN
taxlaw-2803	803	5	note	note	NOUN
taxlaw-2803	803	6	91	91	NUM
taxlaw-2803	803	7	.	.	PUNCT
taxlaw-2803	804	1	124	124	NUM
taxlaw-2803	804	2	feld	feld	NOUN
taxlaw-2803	804	3	,	,	PUNCT
taxlaw-2803	804	4	supra	supra	PROPN
taxlaw-2803	804	5	note	note	NOUN
taxlaw-2803	804	6	12	12	NUM
taxlaw-2803	804	7	,	,	PUNCT
taxlaw-2803	804	8	at	at	ADP
taxlaw-2803	804	9	441	441	NUM
taxlaw-2803	804	10	.	.	PUNCT
taxlaw-2803	804	11	125	125	NUM
taxlaw-2803	804	12	tax	tax	NOUN
taxlaw-2803	804	13	relief	relief	NOUN
taxlaw-2803	804	14	act	act	NOUN
taxlaw-2803	804	15	of	of	ADP
taxlaw-2803	804	16	2005	2005	NUM
taxlaw-2803	804	17	,	,	PUNCT
taxlaw-2803	804	18	s.	s.	PROPN
taxlaw-2803	804	19	2020	2020	NUM
taxlaw-2803	804	20	,	,	PUNCT
taxlaw-2803	804	21	109th	109th	ADJ
taxlaw-2803	804	22	cong	cong	NOUN
taxlaw-2803	804	23	.	.	PUNCT
taxlaw-2803	805	1	(	(	PUNCT
taxlaw-2803	805	2	2005	2005	NUM
taxlaw-2803	805	3	)	)	PUNCT
taxlaw-2803	805	4	.	.	PUNCT
taxlaw-2803	806	1	126	126	NUM
taxlaw-2803	806	2	see	see	VERB
taxlaw-2803	806	3	,	,	PUNCT
taxlaw-2803	806	4	e.g.	e.g.	ADV
taxlaw-2803	806	5	,	,	PUNCT
taxlaw-2803	806	6	independent	independent	ADJ
taxlaw-2803	806	7	sector	sector	NOUN
taxlaw-2803	806	8	,	,	PUNCT
taxlaw-2803	806	9	fact	fact	NOUN
taxlaw-2803	806	10	sheet	sheet	NOUN
taxlaw-2803	806	11	on	on	ADP
taxlaw-2803	806	12	the	the	DET
taxlaw-2803	806	13	charitable	charitable	ADJ
taxlaw-2803	806	14	deduction	deduction	NOUN
taxlaw-2803	806	15	changes	change	NOUN
taxlaw-2803	806	16	for	for	ADP
taxlaw-2803	806	17	itemizers	itemizer	NOUN
taxlaw-2803	806	18	and	and	CCONJ
taxlaw-2803	806	19	non	non	NOUN
taxlaw-2803	806	20	-	-	NOUN
taxlaw-2803	806	21	itemizers	itemizer	NOUN
taxlaw-2803	806	22	in	in	ADP
taxlaw-2803	806	23	s.2020	s.2020	PROPN
taxlaw-2803	806	24	,	,	PUNCT
taxlaw-2803	806	25	the	the	DET
taxlaw-2803	806	26	tax	tax	NOUN
taxlaw-2803	806	27	relief	relief	NOUN
taxlaw-2803	806	28	act	act	NOUN
taxlaw-2803	806	29	of	of	ADP
taxlaw-2803	806	30	2005	2005	NUM
taxlaw-2803	806	31	,	,	PUNCT
taxlaw-2803	806	32	at	at	ADP
taxlaw-2803	806	33	2	2	NUM
taxlaw-2803	806	34	,	,	PUNCT
taxlaw-2803	806	35	4	4	NUM
taxlaw-2803	806	36	(	(	PUNCT
taxlaw-2803	806	37	on	on	ADP
taxlaw-2803	806	38	file	file	NOUN
taxlaw-2803	806	39	with	with	ADP
taxlaw-2803	806	40	author	author	NOUN
taxlaw-2803	806	41	)	)	PUNCT
taxlaw-2803	806	42	.	.	PUNCT
taxlaw-2803	807	1	some	some	PRON
taxlaw-2803	807	2	have	have	AUX
taxlaw-2803	807	3	argued	argue	VERB
taxlaw-2803	807	4	that	that	SCONJ
taxlaw-2803	807	5	this	this	PRON
taxlaw-2803	807	6	would	would	AUX
taxlaw-2803	807	7	motivate	motivate	VERB
taxlaw-2803	807	8	increased	increase	VERB
taxlaw-2803	807	9	overall	overall	ADJ
taxlaw-2803	807	10	charitable	charitable	ADJ
taxlaw-2803	807	11	giving	giving	NOUN
taxlaw-2803	807	12	,	,	PUNCT
taxlaw-2803	807	13	but	but	CCONJ
taxlaw-2803	807	14	the	the	DET
taxlaw-2803	807	15	evidence	evidence	NOUN
taxlaw-2803	807	16	is	be	AUX
taxlaw-2803	807	17	mixed	mixed	ADJ
taxlaw-2803	807	18	.	.	PUNCT
taxlaw-2803	808	1	see	see	VERB
taxlaw-2803	808	2	,	,	PUNCT
taxlaw-2803	808	3	e.g.	e.g.	ADV
taxlaw-2803	808	4	,	,	PUNCT
taxlaw-2803	808	5	jane	jane	PROPN
taxlaw-2803	808	6	g.	g.	PROPN
taxlaw-2803	808	7	gravelle	gravelle	PROPN
taxlaw-2803	808	8	,	,	PUNCT
taxlaw-2803	808	9	cong	cong	PROPN
taxlaw-2803	808	10	.	.	PUNCT
taxlaw-2803	809	1	research	research	NOUN
taxlaw-2803	809	2	serv	serv	PROPN
taxlaw-2803	809	3	.	.	PUNCT
taxlaw-2803	809	4	,	,	PUNCT
taxlaw-2803	809	5	rl	rl	ADP
taxlaw-2803	809	6	31108	31108	NUM
taxlaw-2803	809	7	,	,	PUNCT
taxlaw-2803	809	8	economic	economic	ADJ
taxlaw-2803	809	9	analysis	analysis	NOUN
taxlaw-2803	809	10	of	of	ADP
taxlaw-2803	809	11	the	the	DET
taxlaw-2803	809	12	charitable	charitable	ADJ
taxlaw-2803	809	13	contribution	contribution	NOUN
taxlaw-2803	809	14	deduction	deduction	NOUN
taxlaw-2803	809	15	for	for	ADP
taxlaw-2803	809	16	non	non	NOUN
taxlaw-2803	809	17	-	-	NOUN
taxlaw-2803	809	18	itemizers	itemizer	NOUN
taxlaw-2803	809	19	5	5	NUM
taxlaw-2803	809	20	-	-	SYM
taxlaw-2803	809	21	6	6	NUM
taxlaw-2803	809	22	(	(	PUNCT
taxlaw-2803	809	23	2005	2005	NUM
taxlaw-2803	809	24	)	)	PUNCT
taxlaw-2803	809	25	.	.	PUNCT
taxlaw-2803	810	1	127	127	NUM
taxlaw-2803	810	2	see	see	VERB
taxlaw-2803	810	3	supra	supra	PROPN
taxlaw-2803	810	4	text	text	NOUN
taxlaw-2803	810	5	accompanying	accompanying	ADJ
taxlaw-2803	810	6	note	note	NOUN
taxlaw-2803	810	7	100	100	NUM
taxlaw-2803	810	8	.	.	PUNCT
taxlaw-2803	810	9	128	128	NUM
taxlaw-2803	811	1	moreover	moreover	ADV
taxlaw-2803	811	2	,	,	PUNCT
taxlaw-2803	811	3	they	they	PRON
taxlaw-2803	811	4	may	may	AUX
taxlaw-2803	811	5	in	in	ADP
taxlaw-2803	811	6	fact	fact	NOUN
taxlaw-2803	811	7	feel	feel	VERB
taxlaw-2803	811	8	a	a	DET
taxlaw-2803	811	9	tax	tax	NOUN
taxlaw-2803	811	10	penalty	penalty	NOUN
taxlaw-2803	811	11	rather	rather	ADV
taxlaw-2803	811	12	than	than	ADP
taxlaw-2803	811	13	a	a	DET
taxlaw-2803	811	14	tax	tax	NOUN
taxlaw-2803	811	15	subsidy	subsidy	NOUN
taxlaw-2803	811	16	.	.	PUNCT
taxlaw-2803	812	1	see	see	VERB
taxlaw-2803	812	2	supra	supra	PROPN
taxlaw-2803	812	3	note	note	PROPN
taxlaw-2803	812	4	120	120	NUM
taxlaw-2803	812	5	.	.	PUNCT
taxlaw-2803	813	1	2011	2011	NUM
taxlaw-2803	813	2	]	]	PUNCT
taxlaw-2803	814	1	doing	do	VERB
taxlaw-2803	814	2	too	too	ADV
taxlaw-2803	814	3	much	much	ADJ
taxlaw-2803	814	4	229	229	NUM
taxlaw-2803	814	5	treatment	treatment	NOUN
taxlaw-2803	814	6	lends	lend	VERB
taxlaw-2803	814	7	support	support	NOUN
taxlaw-2803	814	8	to	to	PART
taxlaw-2803	814	9	oversimplified	oversimplify	VERB
taxlaw-2803	814	10	fairness	fairness	NOUN
taxlaw-2803	814	11	arguments	argument	NOUN
taxlaw-2803	814	12	about	about	ADP
taxlaw-2803	814	13	extending	extend	VERB
taxlaw-2803	814	14	the	the	DET
taxlaw-2803	814	15	charitable	charitable	ADJ
taxlaw-2803	814	16	deduction	deduction	NOUN
taxlaw-2803	814	17	,	,	PUNCT
taxlaw-2803	814	18	even	even	ADV
taxlaw-2803	814	19	though	though	SCONJ
taxlaw-2803	814	20	whether	whether	SCONJ
taxlaw-2803	814	21	the	the	DET
taxlaw-2803	814	22	current	current	ADJ
taxlaw-2803	814	23	deduction	deduction	NOUN
taxlaw-2803	814	24	is	be	AUX
taxlaw-2803	814	25	in	in	ADP
taxlaw-2803	814	26	fact	fact	NOUN
taxlaw-2803	814	27	unfair	unfair	ADJ
taxlaw-2803	814	28	is	be	AUX
taxlaw-2803	814	29	indeterminate	indeterminate	ADJ
taxlaw-2803	814	30	.	.	PUNCT
taxlaw-2803	815	1	indeed	indeed	ADV
taxlaw-2803	815	2	,	,	PUNCT
taxlaw-2803	815	3	as	as	SCONJ
taxlaw-2803	815	4	discussed	discuss	VERB
taxlaw-2803	815	5	above	above	ADV
taxlaw-2803	815	6	,	,	PUNCT
taxlaw-2803	815	7	under	under	ADP
taxlaw-2803	815	8	the	the	DET
taxlaw-2803	815	9	simplification	simplification	NOUN
taxlaw-2803	815	10	-	-	PUNCT
taxlaw-2803	815	11	centric	centric	ADJ
taxlaw-2803	815	12	view	view	NOUN
taxlaw-2803	815	13	,	,	PUNCT
taxlaw-2803	815	14	the	the	DET
taxlaw-2803	815	15	lump	lump	NOUN
taxlaw-2803	815	16	-	-	PUNCT
taxlaw-2803	815	17	sum	sum	NOUN
taxlaw-2803	815	18	benefit	benefit	NOUN
taxlaw-2803	815	19	of	of	ADP
taxlaw-2803	815	20	a	a	DET
taxlaw-2803	815	21	large	large	ADJ
taxlaw-2803	815	22	standard	standard	ADJ
taxlaw-2803	815	23	deduction	deduction	NOUN
taxlaw-2803	815	24	likely	likely	ADV
taxlaw-2803	815	25	does	do	AUX
taxlaw-2803	815	26	partially	partially	ADV
taxlaw-2803	815	27	subsidize	subsidize	VERB
taxlaw-2803	815	28	charitable	charitable	ADJ
taxlaw-2803	815	29	giving	giving	NOUN
taxlaw-2803	815	30	and	and	CCONJ
taxlaw-2803	815	31	other	other	ADJ
taxlaw-2803	815	32	itemizable	itemizable	ADJ
taxlaw-2803	815	33	expenses	expense	NOUN
taxlaw-2803	815	34	.	.	PUNCT
taxlaw-2803	816	1	129	129	NUM
taxlaw-2803	817	1	moreover	moreover	ADV
taxlaw-2803	817	2	,	,	PUNCT
taxlaw-2803	817	3	if	if	SCONJ
taxlaw-2803	817	4	congress	congress	PROPN
taxlaw-2803	817	5	ended	end	VERB
taxlaw-2803	817	6	up	up	ADP
taxlaw-2803	817	7	extending	extend	VERB
taxlaw-2803	817	8	the	the	DET
taxlaw-2803	817	9	charitable	charitable	ADJ
taxlaw-2803	817	10	contribution	contribution	NOUN
taxlaw-2803	817	11	to	to	ADP
taxlaw-2803	817	12	nonitemizers	nonitemizer	NOUN
taxlaw-2803	817	13	,	,	PUNCT
taxlaw-2803	817	14	as	as	SCONJ
taxlaw-2803	817	15	they	they	PRON
taxlaw-2803	817	16	have	have	AUX
taxlaw-2803	817	17	in	in	ADP
taxlaw-2803	817	18	the	the	DET
taxlaw-2803	817	19	past	past	NOUN
taxlaw-2803	817	20	,	,	PUNCT
taxlaw-2803	817	21	130	130	NUM
taxlaw-2803	817	22	they	they	PRON
taxlaw-2803	817	23	may	may	AUX
taxlaw-2803	817	24	feel	feel	VERB
taxlaw-2803	817	25	increased	increased	ADJ
taxlaw-2803	817	26	pressure	pressure	NOUN
taxlaw-2803	817	27	to	to	PART
taxlaw-2803	817	28	do	do	AUX
taxlaw-2803	817	29	the	the	DET
taxlaw-2803	817	30	same	same	ADJ
taxlaw-2803	817	31	for	for	ADP
taxlaw-2803	817	32	the	the	DET
taxlaw-2803	817	33	other	other	ADJ
taxlaw-2803	817	34	itemized	itemize	VERB
taxlaw-2803	817	35	deductions	deduction	NOUN
taxlaw-2803	817	36	.	.	PUNCT
taxlaw-2803	818	1	after	after	ADV
taxlaw-2803	818	2	all	all	ADV
taxlaw-2803	818	3	,	,	PUNCT
taxlaw-2803	818	4	it	it	PRON
taxlaw-2803	818	5	would	would	AUX
taxlaw-2803	818	6	be	be	AUX
taxlaw-2803	818	7	just	just	ADV
taxlaw-2803	818	8	as	as	SCONJ
taxlaw-2803	818	9	―unfair‖	―unfair‖	NOUN
taxlaw-2803	818	10	to	to	PART
taxlaw-2803	818	11	deny	deny	VERB
taxlaw-2803	818	12	the	the	DET
taxlaw-2803	818	13	benefits	benefit	NOUN
taxlaw-2803	818	14	of	of	ADP
taxlaw-2803	818	15	the	the	DET
taxlaw-2803	818	16	deduction	deduction	NOUN
taxlaw-2803	818	17	for	for	ADP
taxlaw-2803	818	18	state	state	NOUN
taxlaw-2803	818	19	and	and	CCONJ
taxlaw-2803	818	20	local	local	ADJ
taxlaw-2803	818	21	taxes	taxis	NOUN
taxlaw-2803	818	22	to	to	ADP
taxlaw-2803	818	23	a	a	DET
taxlaw-2803	818	24	majority	majority	NOUN
taxlaw-2803	818	25	of	of	ADP
taxlaw-2803	818	26	taxpayers	taxpayer	NOUN
taxlaw-2803	818	27	.	.	PUNCT
taxlaw-2803	819	1	131	131	NUM
taxlaw-2803	819	2	the	the	DET
taxlaw-2803	819	3	advantage	advantage	NOUN
taxlaw-2803	819	4	of	of	ADP
taxlaw-2803	819	5	such	such	ADJ
taxlaw-2803	819	6	bills	bill	NOUN
taxlaw-2803	819	7	is	be	AUX
taxlaw-2803	819	8	that	that	SCONJ
taxlaw-2803	819	9	they	they	PRON
taxlaw-2803	819	10	may	may	AUX
taxlaw-2803	819	11	end	end	VERB
taxlaw-2803	819	12	up	up	ADP
taxlaw-2803	819	13	de	de	X
taxlaw-2803	819	14	facto	facto	X
taxlaw-2803	819	15	answering	answer	VERB
taxlaw-2803	819	16	the	the	DET
taxlaw-2803	819	17	question	question	NOUN
taxlaw-2803	819	18	of	of	ADP
taxlaw-2803	819	19	what	what	PRON
taxlaw-2803	819	20	,	,	PUNCT
taxlaw-2803	819	21	exactly	exactly	ADV
taxlaw-2803	819	22	,	,	PUNCT
taxlaw-2803	819	23	the	the	DET
taxlaw-2803	819	24	standard	standard	ADJ
taxlaw-2803	819	25	deduction	deduction	NOUN
taxlaw-2803	819	26	is	be	AUX
taxlaw-2803	819	27	intended	intend	VERB
taxlaw-2803	819	28	to	to	PART
taxlaw-2803	819	29	do	do	VERB
taxlaw-2803	819	30	.	.	PUNCT
taxlaw-2803	820	1	the	the	DET
taxlaw-2803	820	2	more	more	ADV
taxlaw-2803	820	3	below	below	ADP
taxlaw-2803	820	4	-	-	PUNCT
taxlaw-2803	820	5	the	the	DET
taxlaw-2803	820	6	-	-	PUNCT
taxlaw-2803	820	7	line	line	NOUN
taxlaw-2803	820	8	deductions	deduction	NOUN
taxlaw-2803	820	9	move	move	VERB
taxlaw-2803	820	10	above	above	ADP
taxlaw-2803	820	11	the	the	DET
taxlaw-2803	820	12	line	line	NOUN
taxlaw-2803	820	13	,	,	PUNCT
taxlaw-2803	820	14	the	the	PRON
taxlaw-2803	820	15	more	more	ADV
taxlaw-2803	820	16	the	the	DET
taxlaw-2803	820	17	standard	standard	ADJ
taxlaw-2803	820	18	deduction	deduction	NOUN
taxlaw-2803	820	19	is	be	AUX
taxlaw-2803	820	20	doing	do	VERB
taxlaw-2803	820	21	the	the	DET
taxlaw-2803	820	22	work	work	NOUN
taxlaw-2803	820	23	of	of	ADP
taxlaw-2803	820	24	a	a	DET
taxlaw-2803	820	25	zba	zba	NOUN
taxlaw-2803	820	26	.	.	PROPN
taxlaw-2803	821	1	132	132	NUM
taxlaw-2803	822	1	but	but	CCONJ
taxlaw-2803	822	2	it	it	PRON
taxlaw-2803	822	3	would	would	AUX
taxlaw-2803	822	4	be	be	AUX
taxlaw-2803	822	5	preferable	preferable	ADJ
taxlaw-2803	822	6	if	if	SCONJ
taxlaw-2803	822	7	those	those	DET
taxlaw-2803	822	8	questions	question	NOUN
taxlaw-2803	822	9	were	be	AUX
taxlaw-2803	822	10	answered	answer	VERB
taxlaw-2803	822	11	through	through	ADP
taxlaw-2803	822	12	a	a	DET
taxlaw-2803	822	13	reasoned	reason	VERB
taxlaw-2803	822	14	policy	policy	NOUN
taxlaw-2803	822	15	analysis	analysis	NOUN
taxlaw-2803	822	16	,	,	PUNCT
taxlaw-2803	822	17	rather	rather	ADV
taxlaw-2803	822	18	than	than	ADP
taxlaw-2803	822	19	just	just	ADV
taxlaw-2803	822	20	as	as	ADP
taxlaw-2803	822	21	a	a	DET
taxlaw-2803	822	22	byproduct	byproduct	NOUN
taxlaw-2803	822	23	of	of	ADP
taxlaw-2803	822	24	political	political	ADJ
taxlaw-2803	822	25	forces	force	NOUN
taxlaw-2803	822	26	that	that	PRON
taxlaw-2803	822	27	the	the	DET
taxlaw-2803	822	28	standard	standard	ADJ
taxlaw-2803	822	29	deduction	deduction	NOUN
taxlaw-2803	822	30	distortions	distortion	NOUN
taxlaw-2803	822	31	helped	help	VERB
taxlaw-2803	822	32	create	create	VERB
taxlaw-2803	822	33	in	in	ADP
taxlaw-2803	822	34	the	the	DET
taxlaw-2803	822	35	first	first	ADJ
taxlaw-2803	822	36	place	place	NOUN
taxlaw-2803	822	37	.	.	PUNCT
taxlaw-2803	823	1	and	and	CCONJ
taxlaw-2803	823	2	the	the	DET
taxlaw-2803	823	3	ad	ad	X
taxlaw-2803	823	4	hoc	hoc	X
taxlaw-2803	823	5	way	way	NOUN
taxlaw-2803	823	6	in	in	ADP
taxlaw-2803	823	7	which	which	PRON
taxlaw-2803	823	8	deductions	deduction	NOUN
taxlaw-2803	823	9	are	be	AUX
taxlaw-2803	823	10	placed	place	VERB
taxlaw-2803	823	11	below	below	ADP
taxlaw-2803	823	12	or	or	CCONJ
taxlaw-2803	823	13	above	above	ADP
taxlaw-2803	823	14	the	the	DET
taxlaw-2803	823	15	line	line	NOUN
taxlaw-2803	823	16	has	have	AUX
taxlaw-2803	823	17	already	already	ADV
taxlaw-2803	823	18	removed	remove	VERB
taxlaw-2803	823	19	much	much	ADJ
taxlaw-2803	823	20	of	of	ADP
taxlaw-2803	823	21	the	the	DET
taxlaw-2803	823	22	original	original	ADJ
taxlaw-2803	823	23	coherence	coherence	NOUN
taxlaw-2803	823	24	between	between	ADP
taxlaw-2803	823	25	those	those	DET
taxlaw-2803	823	26	two	two	NUM
taxlaw-2803	823	27	categories	category	NOUN
taxlaw-2803	823	28	of	of	ADP
taxlaw-2803	823	29	deduction	deduction	NOUN
taxlaw-2803	823	30	.	.	PUNCT
taxlaw-2803	824	1	133	133	NUM
taxlaw-2803	824	2	2	2	NUM
taxlaw-2803	824	3	.	.	PUNCT
taxlaw-2803	824	4	distorted	distort	VERB
taxlaw-2803	824	5	political	political	ADJ
taxlaw-2803	824	6	incentives	incentive	NOUN
taxlaw-2803	824	7	it	it	PRON
taxlaw-2803	824	8	is	be	AUX
taxlaw-2803	824	9	not	not	PART
taxlaw-2803	824	10	just	just	ADV
taxlaw-2803	824	11	the	the	DET
taxlaw-2803	824	12	equity	equity	NOUN
taxlaw-2803	824	13	arguments	argument	NOUN
taxlaw-2803	824	14	that	that	PRON
taxlaw-2803	824	15	are	be	AUX
taxlaw-2803	824	16	distorted	distort	VERB
taxlaw-2803	824	17	.	.	PUNCT
taxlaw-2803	825	1	the	the	DET
taxlaw-2803	825	2	political	political	ADJ
taxlaw-2803	825	3	debate	debate	NOUN
taxlaw-2803	825	4	itself	itself	PRON
taxlaw-2803	825	5	is	be	AUX
taxlaw-2803	825	6	skewed	skewed	ADJ
taxlaw-2803	825	7	because	because	SCONJ
taxlaw-2803	825	8	only	only	ADV
taxlaw-2803	825	9	some	some	DET
taxlaw-2803	825	10	taxpayers	taxpayer	NOUN
taxlaw-2803	825	11	will	will	AUX
taxlaw-2803	825	12	receive	receive	VERB
taxlaw-2803	825	13	any	any	DET
taxlaw-2803	825	14	direct	direct	ADJ
taxlaw-2803	825	15	benefit	benefit	NOUN
taxlaw-2803	825	16	as	as	ADP
taxlaw-2803	825	17	a	a	DET
taxlaw-2803	825	18	result	result	NOUN
taxlaw-2803	825	19	of	of	ADP
taxlaw-2803	825	20	incremental	incremental	ADJ
taxlaw-2803	825	21	change	change	NOUN
taxlaw-2803	825	22	in	in	ADP
taxlaw-2803	825	23	the	the	DET
taxlaw-2803	825	24	itemized	itemize	VERB
taxlaw-2803	825	25	deductions	deduction	NOUN
taxlaw-2803	825	26	.	.	PUNCT
taxlaw-2803	826	1	134	134	NUM
taxlaw-2803	826	2	one	one	NOUN
taxlaw-2803	826	3	can	can	AUX
taxlaw-2803	826	4	see	see	VERB
taxlaw-2803	826	5	this	this	PRON
taxlaw-2803	826	6	in	in	ADP
taxlaw-2803	826	7	,	,	PUNCT
taxlaw-2803	826	8	for	for	ADP
taxlaw-2803	826	9	example	example	NOUN
taxlaw-2803	826	10	,	,	PUNCT
taxlaw-2803	826	11	the	the	DET
taxlaw-2803	826	12	debates	debate	NOUN
taxlaw-2803	826	13	around	around	ADP
taxlaw-2803	826	14	the	the	DET
taxlaw-2803	826	15	home	home	NOUN
taxlaw-2803	826	16	mortgage	mortgage	NOUN
taxlaw-2803	826	17	interest	interest	NOUN
taxlaw-2803	826	18	deduction	deduction	NOUN
taxlaw-2803	826	19	.	.	PUNCT
taxlaw-2803	827	1	although	although	SCONJ
taxlaw-2803	827	2	the	the	DET
taxlaw-2803	827	3	issue	issue	NOUN
taxlaw-2803	827	4	is	be	AUX
taxlaw-2803	827	5	complicated	complicated	ADJ
taxlaw-2803	827	6	,	,	PUNCT
taxlaw-2803	827	7	there	there	PRON
taxlaw-2803	827	8	is	be	VERB
taxlaw-2803	827	9	some	some	DET
taxlaw-2803	827	10	general	general	ADJ
taxlaw-2803	827	11	acceptance	acceptance	NOUN
taxlaw-2803	827	12	that	that	PRON
taxlaw-2803	827	13	the	the	DET
taxlaw-2803	827	14	home	home	NOUN
taxlaw-2803	827	15	mortgage	mortgage	NOUN
taxlaw-2803	827	16	interest	interest	NOUN
taxlaw-2803	827	17	deduction	deduction	NOUN
taxlaw-2803	827	18	is	be	AUX
taxlaw-2803	827	19	more	more	ADJ
taxlaw-2803	827	20	of	of	ADP
taxlaw-2803	827	21	a	a	DET
taxlaw-2803	827	22	tax	tax	NOUN
taxlaw-2803	827	23	expenditure	expenditure	NOUN
taxlaw-2803	827	24	than	than	ADP
taxlaw-2803	827	25	a	a	DET
taxlaw-2803	827	26	tool	tool	NOUN
taxlaw-2803	827	27	in	in	ADP
taxlaw-2803	827	28	properly	properly	ADV
taxlaw-2803	827	29	measuring	measure	VERB
taxlaw-2803	827	30	income	income	NOUN
taxlaw-2803	827	31	.	.	PUNCT
taxlaw-2803	828	1	135	135	NUM
taxlaw-2803	828	2	as	as	ADP
taxlaw-2803	828	3	such	such	ADJ
taxlaw-2803	828	4	,	,	PUNCT
taxlaw-2803	828	5	it	it	PRON
taxlaw-2803	828	6	is	be	AUX
taxlaw-2803	828	7	an	an	DET
taxlaw-2803	828	8	―upside	―upside	ADJ
taxlaw-2803	828	9	down‖	down‖	NOUN
taxlaw-2803	828	10	subsidy	subsidy	NOUN
taxlaw-2803	828	11	,	,	PUNCT
taxlaw-2803	828	12	136	136	NUM
taxlaw-2803	828	13	since	since	SCONJ
taxlaw-2803	828	14	those	those	PRON
taxlaw-2803	828	15	with	with	ADP
taxlaw-2803	828	16	higher	high	ADJ
taxlaw-2803	828	17	marginal	marginal	ADJ
taxlaw-2803	828	18	tax	tax	NOUN
taxlaw-2803	828	19	rates	rate	NOUN
taxlaw-2803	828	20	receive	receive	VERB
taxlaw-2803	828	21	larger	large	ADJ
taxlaw-2803	828	22	subsidies	subsidy	NOUN
taxlaw-2803	828	23	as	as	ADP
taxlaw-2803	828	24	a	a	DET
taxlaw-2803	828	25	percentage	percentage	NOUN
taxlaw-2803	828	26	of	of	ADP
taxlaw-2803	828	27	their	their	PRON
taxlaw-2803	828	28	interest	interest	NOUN
taxlaw-2803	828	29	expense	expense	NOUN
taxlaw-2803	828	30	than	than	ADP
taxlaw-2803	828	31	those	those	PRON
taxlaw-2803	828	32	with	with	ADP
taxlaw-2803	828	33	lower	low	ADJ
taxlaw-2803	828	34	marginal	marginal	ADJ
taxlaw-2803	828	35	rates	rate	NOUN
taxlaw-2803	828	36	.	.	PUNCT
taxlaw-2803	829	1	repealing	repeal	VERB
taxlaw-2803	829	2	the	the	DET
taxlaw-2803	829	3	mortgage	mortgage	NOUN
taxlaw-2803	829	4	interest	interest	NOUN
taxlaw-2803	829	5	deduction	deduction	NOUN
taxlaw-2803	829	6	or	or	CCONJ
taxlaw-2803	829	7	replacing	replace	VERB
taxlaw-2803	829	8	it	it	PRON
taxlaw-2803	829	9	with	with	ADP
taxlaw-2803	829	10	a	a	DET
taxlaw-2803	829	11	tax	tax	NOUN
taxlaw-2803	829	12	credit	credit	NOUN
taxlaw-2803	829	13	would	would	AUX
taxlaw-2803	829	14	thus	thus	ADV
taxlaw-2803	829	15	seem	seem	VERB
taxlaw-2803	829	16	to	to	PART
taxlaw-2803	829	17	be	be	AUX
taxlaw-2803	829	18	consistent	consistent	ADJ
taxlaw-2803	829	19	with	with	ADP
taxlaw-2803	829	20	general	general	ADJ
taxlaw-2803	829	21	equitable	equitable	ADJ
taxlaw-2803	829	22	principles	principle	NOUN
taxlaw-2803	829	23	,	,	PUNCT
taxlaw-2803	829	24	but	but	CCONJ
taxlaw-2803	829	25	the	the	DET
taxlaw-2803	829	26	conventional	conventional	ADJ
taxlaw-2803	829	27	wisdom	wisdom	NOUN
taxlaw-2803	829	28	is	be	AUX
taxlaw-2803	829	29	that	that	SCONJ
taxlaw-2803	829	30	the	the	DET
taxlaw-2803	829	31	129	129	NUM
taxlaw-2803	829	32	see	see	NOUN
taxlaw-2803	829	33	supra	supra	PROPN
taxlaw-2803	829	34	note	note	PROPN
taxlaw-2803	829	35	120	120	NUM
taxlaw-2803	829	36	.	.	X
taxlaw-2803	829	37	130	130	NUM
taxlaw-2803	829	38	see	see	VERB
taxlaw-2803	829	39	supra	supra	PROPN
taxlaw-2803	829	40	note	note	PROPN
taxlaw-2803	829	41	80	80	NUM
taxlaw-2803	829	42	and	and	CCONJ
taxlaw-2803	829	43	accompanying	accompany	VERB
taxlaw-2803	829	44	text	text	NOUN
taxlaw-2803	829	45	.	.	PUNCT
taxlaw-2803	830	1	131	131	NUM
taxlaw-2803	831	1	the	the	DET
taxlaw-2803	831	2	―fairness‖	―fairness‖	PROPN
taxlaw-2803	831	3	argument	argument	NOUN
taxlaw-2803	831	4	is	be	AUX
taxlaw-2803	831	5	somewhat	somewhat	ADV
taxlaw-2803	831	6	different	different	ADJ
taxlaw-2803	831	7	in	in	ADP
taxlaw-2803	831	8	the	the	DET
taxlaw-2803	831	9	case	case	NOUN
taxlaw-2803	831	10	of	of	ADP
taxlaw-2803	831	11	state	state	NOUN
taxlaw-2803	831	12	taxes	taxis	NOUN
taxlaw-2803	831	13	,	,	PUNCT
taxlaw-2803	831	14	since	since	SCONJ
taxlaw-2803	831	15	the	the	DET
taxlaw-2803	831	16	argument	argument	NOUN
taxlaw-2803	831	17	would	would	AUX
taxlaw-2803	831	18	not	not	PART
taxlaw-2803	831	19	be	be	AUX
taxlaw-2803	831	20	focused	focus	VERB
taxlaw-2803	831	21	on	on	ADP
taxlaw-2803	831	22	the	the	DET
taxlaw-2803	831	23	―fairness‖	―fairness‖	PROPN
taxlaw-2803	831	24	of	of	ADP
taxlaw-2803	831	25	whether	whether	SCONJ
taxlaw-2803	831	26	the	the	DET
taxlaw-2803	831	27	government	government	NOUN
taxlaw-2803	831	28	provided	provide	VERB
taxlaw-2803	831	29	an	an	DET
taxlaw-2803	831	30	incentive	incentive	NOUN
taxlaw-2803	831	31	to	to	ADP
taxlaw-2803	831	32	the	the	DET
taxlaw-2803	831	33	taxpayer	taxpayer	NOUN
taxlaw-2803	831	34	’s	’s	PART
taxlaw-2803	831	35	marginal	marginal	ADJ
taxlaw-2803	831	36	state	state	NOUN
taxlaw-2803	831	37	-	-	PUNCT
taxlaw-2803	831	38	tax	tax	NOUN
taxlaw-2803	831	39	dollar	dollar	NOUN
taxlaw-2803	831	40	,	,	PUNCT
taxlaw-2803	831	41	since	since	SCONJ
taxlaw-2803	831	42	taxes	taxis	NOUN
taxlaw-2803	831	43	arguably	arguably	ADV
taxlaw-2803	831	44	are	be	AUX
taxlaw-2803	831	45	not	not	PART
taxlaw-2803	831	46	voluntary	voluntary	ADJ
taxlaw-2803	831	47	expenditures	expenditure	NOUN
taxlaw-2803	831	48	in	in	ADP
taxlaw-2803	831	49	the	the	DET
taxlaw-2803	831	50	way	way	NOUN
taxlaw-2803	831	51	that	that	PRON
taxlaw-2803	831	52	charitable	charitable	ADJ
taxlaw-2803	831	53	deductions	deduction	NOUN
taxlaw-2803	831	54	are	be	AUX
taxlaw-2803	831	55	.	.	PUNCT
taxlaw-2803	832	1	but	but	CCONJ
taxlaw-2803	832	2	see	see	VERB
taxlaw-2803	832	3	brian	brian	PROPN
taxlaw-2803	832	4	galle	galle	PROPN
taxlaw-2803	832	5	,	,	PUNCT
taxlaw-2803	832	6	federal	federal	ADJ
taxlaw-2803	832	7	fairness	fairness	NOUN
taxlaw-2803	832	8	to	to	ADP
taxlaw-2803	832	9	state	state	NOUN
taxlaw-2803	832	10	taxpayers	taxpayer	NOUN
taxlaw-2803	832	11	:	:	PUNCT
taxlaw-2803	832	12	irrationality	irrationality	NOUN
taxlaw-2803	832	13	,	,	PUNCT
taxlaw-2803	832	14	unfunded	unfunded	ADJ
taxlaw-2803	832	15	mandates	mandate	NOUN
taxlaw-2803	832	16	,	,	PUNCT
taxlaw-2803	832	17	and	and	CCONJ
taxlaw-2803	832	18	the	the	DET
taxlaw-2803	832	19	―salt‖	―salt‖	PROPN
taxlaw-2803	832	20	deduction	deduction	NOUN
taxlaw-2803	832	21	,	,	PUNCT
taxlaw-2803	832	22	106	106	NUM
taxlaw-2803	832	23	mich	mich	PROPN
taxlaw-2803	832	24	.	.	PUNCT
taxlaw-2803	833	1	l.	l.	PROPN
taxlaw-2803	833	2	rev	rev	PROPN
taxlaw-2803	833	3	.	.	PROPN
taxlaw-2803	833	4	805	805	NUM
taxlaw-2803	833	5	,	,	PUNCT
taxlaw-2803	833	6	812	812	NUM
taxlaw-2803	833	7	n.29	n.29	NOUN
taxlaw-2803	833	8	(	(	PUNCT
taxlaw-2803	833	9	2008	2008	NUM
taxlaw-2803	833	10	)	)	PUNCT
taxlaw-2803	833	11	;	;	PUNCT
taxlaw-2803	833	12	louis	louis	PROPN
taxlaw-2803	833	13	kaplow	kaplow	PROPN
taxlaw-2803	833	14	,	,	PUNCT
taxlaw-2803	833	15	fiscal	fiscal	ADJ
taxlaw-2803	833	16	federalism	federalism	NOUN
taxlaw-2803	833	17	and	and	CCONJ
taxlaw-2803	833	18	the	the	DET
taxlaw-2803	833	19	deductibility	deductibility	NOUN
taxlaw-2803	833	20	of	of	ADP
taxlaw-2803	833	21	state	state	NOUN
taxlaw-2803	833	22	and	and	CCONJ
taxlaw-2803	833	23	local	local	ADJ
taxlaw-2803	833	24	taxes	taxis	NOUN
taxlaw-2803	833	25	under	under	ADP
taxlaw-2803	833	26	the	the	DET
taxlaw-2803	833	27	federal	federal	ADJ
taxlaw-2803	833	28	income	income	NOUN
taxlaw-2803	833	29	tax	tax	NOUN
taxlaw-2803	833	30	,	,	PUNCT
taxlaw-2803	833	31	82	82	NUM
taxlaw-2803	833	32	va	va	NOUN
taxlaw-2803	833	33	.	.	PUNCT
taxlaw-2803	834	1	l.	l.	PROPN
taxlaw-2803	834	2	rev	rev	PROPN
taxlaw-2803	834	3	.	.	PROPN
taxlaw-2803	835	1	413	413	NUM
taxlaw-2803	835	2	,	,	PUNCT
taxlaw-2803	835	3	417	417	NUM
taxlaw-2803	835	4	(	(	PUNCT
taxlaw-2803	835	5	1996	1996	NUM
taxlaw-2803	835	6	)	)	PUNCT
taxlaw-2803	835	7	.	.	PUNCT
taxlaw-2803	836	1	a	a	DET
taxlaw-2803	836	2	non	non	ADJ
taxlaw-2803	836	3	-	-	ADJ
taxlaw-2803	836	4	itemizer	itemizer	ADJ
taxlaw-2803	836	5	is	be	AUX
taxlaw-2803	836	6	unlikely	unlikely	ADJ
taxlaw-2803	836	7	to	to	PART
taxlaw-2803	836	8	argue	argue	VERB
taxlaw-2803	836	9	that	that	SCONJ
taxlaw-2803	836	10	it	it	PRON
taxlaw-2803	836	11	is	be	AUX
taxlaw-2803	836	12	not	not	PART
taxlaw-2803	836	13	fair	fair	ADJ
taxlaw-2803	836	14	for	for	SCONJ
taxlaw-2803	836	15	an	an	DET
taxlaw-2803	836	16	itemizer	itemizer	NOUN
taxlaw-2803	836	17	to	to	PART
taxlaw-2803	836	18	be	be	AUX
taxlaw-2803	836	19	given	give	VERB
taxlaw-2803	836	20	an	an	DET
taxlaw-2803	836	21	incentive	incentive	NOUN
taxlaw-2803	836	22	to	to	PART
taxlaw-2803	836	23	pay	pay	VERB
taxlaw-2803	836	24	more	more	ADJ
taxlaw-2803	836	25	state	state	NOUN
taxlaw-2803	836	26	taxes	taxis	NOUN
taxlaw-2803	836	27	than	than	SCONJ
taxlaw-2803	836	28	she	she	PRON
taxlaw-2803	836	29	is	be	AUX
taxlaw-2803	836	30	.	.	PUNCT
taxlaw-2803	837	1	rather	rather	ADV
taxlaw-2803	837	2	,	,	PUNCT
taxlaw-2803	837	3	the	the	DET
taxlaw-2803	837	4	more	more	ADV
taxlaw-2803	837	5	politically	politically	ADV
taxlaw-2803	837	6	salient	salient	ADJ
taxlaw-2803	837	7	argument	argument	NOUN
taxlaw-2803	837	8	is	be	AUX
taxlaw-2803	837	9	simply	simply	ADV
taxlaw-2803	837	10	the	the	DET
taxlaw-2803	837	11	disparate	disparate	ADJ
taxlaw-2803	837	12	treatment	treatment	NOUN
taxlaw-2803	837	13	of	of	ADP
taxlaw-2803	837	14	different	different	ADJ
taxlaw-2803	837	15	taxpayers	taxpayer	NOUN
taxlaw-2803	837	16	.	.	PUNCT
taxlaw-2803	838	1	132	132	NUM
taxlaw-2803	838	2	the	the	DET
taxlaw-2803	838	3	fewer	few	ADJ
taxlaw-2803	838	4	below	below	ADP
taxlaw-2803	838	5	-	-	PUNCT
taxlaw-2803	838	6	the	the	DET
taxlaw-2803	838	7	-	-	PUNCT
taxlaw-2803	838	8	line	line	NOUN
taxlaw-2803	838	9	deductions	deduction	NOUN
taxlaw-2803	838	10	there	there	PRON
taxlaw-2803	838	11	are	be	VERB
taxlaw-2803	838	12	,	,	PUNCT
taxlaw-2803	838	13	the	the	PRON
taxlaw-2803	838	14	more	more	ADV
taxlaw-2803	838	15	the	the	DET
taxlaw-2803	838	16	standard	standard	ADJ
taxlaw-2803	838	17	deduction	deduction	NOUN
taxlaw-2803	838	18	becomes	become	VERB
taxlaw-2803	838	19	a	a	DET
taxlaw-2803	838	20	de	de	X
taxlaw-2803	838	21	facto	facto	X
taxlaw-2803	838	22	zba	zba	NOUN
taxlaw-2803	838	23	.	.	PROPN
taxlaw-2803	839	1	133	133	NUM
taxlaw-2803	839	2	see	see	VERB
taxlaw-2803	839	3	supra	supra	PROPN
taxlaw-2803	839	4	part	part	NOUN
taxlaw-2803	839	5	ii.c	ii.c	VERB
taxlaw-2803	839	6	.	.	PUNCT
taxlaw-2803	840	1	134	134	NUM
taxlaw-2803	840	2	see	see	VERB
taxlaw-2803	840	3	samansky	samansky	NOUN
taxlaw-2803	840	4	,	,	PUNCT
taxlaw-2803	840	5	supra	supra	ADJ
taxlaw-2803	840	6	note	note	NOUN
taxlaw-2803	840	7	12	12	NUM
taxlaw-2803	840	8	,	,	PUNCT
taxlaw-2803	840	9	at	at	ADP
taxlaw-2803	840	10	547	547	NUM
taxlaw-2803	840	11	-	-	SYM
taxlaw-2803	840	12	48	48	NUM
taxlaw-2803	840	13	.	.	PUNCT
taxlaw-2803	840	14	135	135	NUM
taxlaw-2803	840	15	see	see	VERB
taxlaw-2803	840	16	,	,	PUNCT
taxlaw-2803	840	17	e.g.	e.g.	ADV
taxlaw-2803	840	18	,	,	PUNCT
taxlaw-2803	840	19	office	office	NOUN
taxlaw-2803	840	20	of	of	ADP
taxlaw-2803	840	21	mgmt	mgmt	PROPN
taxlaw-2803	840	22	&	&	CCONJ
taxlaw-2803	840	23	budget	budget	PROPN
taxlaw-2803	840	24	,	,	PUNCT
taxlaw-2803	840	25	analytical	analytical	ADJ
taxlaw-2803	840	26	perspectives	perspective	NOUN
taxlaw-2803	840	27	,	,	PUNCT
taxlaw-2803	840	28	budget	budget	NOUN
taxlaw-2803	840	29	of	of	ADP
taxlaw-2803	840	30	the	the	DET
taxlaw-2803	840	31	united	united	PROPN
taxlaw-2803	840	32	states	states	PROPN
taxlaw-2803	840	33	,	,	PUNCT
taxlaw-2803	840	34	fiscal	fiscal	ADJ
taxlaw-2803	840	35	year	year	NOUN
taxlaw-2803	840	36	2007	2007	NUM
taxlaw-2803	840	37	,	,	PUNCT
taxlaw-2803	840	38	at	at	ADP
taxlaw-2803	840	39	288	288	NUM
taxlaw-2803	840	40	,	,	PUNCT
taxlaw-2803	840	41	available	available	ADJ
taxlaw-2803	840	42	at	at	ADP
taxlaw-2803	840	43	http://www.gpoaccess.gov/usbudget/fy07/browse.html	http://www.gpoaccess.gov/usbudget/fy07/browse.html	PROPN
taxlaw-2803	840	44	(	(	PUNCT
taxlaw-2803	840	45	including	include	VERB
taxlaw-2803	840	46	the	the	DET
taxlaw-2803	840	47	mortgage	mortgage	NOUN
taxlaw-2803	840	48	deduction	deduction	NOUN
taxlaw-2803	840	49	on	on	ADP
taxlaw-2803	840	50	official	official	ADJ
taxlaw-2803	840	51	list	list	NOUN
taxlaw-2803	840	52	of	of	ADP
taxlaw-2803	840	53	tax	tax	NOUN
taxlaw-2803	840	54	expenditures	expenditure	NOUN
taxlaw-2803	840	55	)	)	PUNCT
taxlaw-2803	840	56	.	.	PUNCT
taxlaw-2803	841	1	136	136	NUM
taxlaw-2803	841	2	see	see	VERB
taxlaw-2803	841	3	surrey	surrey	NOUN
taxlaw-2803	841	4	,	,	PUNCT
taxlaw-2803	841	5	supra	supra	PROPN
taxlaw-2803	841	6	note	note	PROPN
taxlaw-2803	841	7	99	99	NUM
taxlaw-2803	841	8	,	,	PUNCT
taxlaw-2803	841	9	at	at	ADP
taxlaw-2803	841	10	37	37	NUM
taxlaw-2803	841	11	.	.	PUNCT
taxlaw-2803	842	1	but	but	CCONJ
taxlaw-2803	842	2	see	see	VERB
taxlaw-2803	842	3	simons	simon	NOUN
taxlaw-2803	842	4	,	,	PUNCT
taxlaw-2803	842	5	supra	supra	PROPN
taxlaw-2803	842	6	note	note	NOUN
taxlaw-2803	842	7	98	98	NUM
taxlaw-2803	842	8	,	,	PUNCT
taxlaw-2803	842	9	at	at	ADP
taxlaw-2803	842	10	112	112	NUM
taxlaw-2803	842	11	(	(	PUNCT
taxlaw-2803	842	12	criticizing	criticize	VERB
taxlaw-2803	842	13	the	the	DET
taxlaw-2803	842	14	failure	failure	NOUN
taxlaw-2803	842	15	to	to	ADP
taxlaw-2803	842	16	tax	tax	NOUN
taxlaw-2803	842	17	imputed	impute	VERB
taxlaw-2803	842	18	rent	rent	NOUN
taxlaw-2803	842	19	)	)	PUNCT
taxlaw-2803	842	20	;	;	PUNCT
taxlaw-2803	842	21	kahn	kahn	PROPN
taxlaw-2803	842	22	,	,	PUNCT
taxlaw-2803	842	23	supra	supra	PROPN
taxlaw-2803	842	24	note	note	PROPN
taxlaw-2803	842	25	99	99	NUM
taxlaw-2803	842	26	,	,	PUNCT
taxlaw-2803	842	27	at	at	ADP
taxlaw-2803	842	28	48	48	NUM
taxlaw-2803	842	29	-	-	SYM
taxlaw-2803	842	30	49	49	NUM
taxlaw-2803	842	31	(	(	PUNCT
taxlaw-2803	842	32	noting	note	VERB
taxlaw-2803	842	33	that	that	SCONJ
taxlaw-2803	842	34	the	the	DET
taxlaw-2803	842	35	mortgage	mortgage	NOUN
taxlaw-2803	842	36	interest	interest	NOUN
taxlaw-2803	842	37	deduction	deduction	NOUN
taxlaw-2803	842	38	can	can	AUX
taxlaw-2803	842	39	be	be	AUX
taxlaw-2803	842	40	justified	justify	VERB
taxlaw-2803	842	41	as	as	ADP
taxlaw-2803	842	42	neutralizing	neutralize	VERB
taxlaw-2803	842	43	the	the	DET
taxlaw-2803	842	44	bias	bias	NOUN
taxlaw-2803	842	45	between	between	ADP
taxlaw-2803	842	46	purchasing	purchase	VERB
taxlaw-2803	842	47	a	a	DET
taxlaw-2803	842	48	home	home	NOUN
taxlaw-2803	842	49	with	with	ADP
taxlaw-2803	842	50	one	one	NUM
taxlaw-2803	842	51	’s	’s	PART
taxlaw-2803	842	52	own	own	ADJ
taxlaw-2803	842	53	funds	fund	NOUN
taxlaw-2803	842	54	versus	versus	ADP
taxlaw-2803	842	55	borrowed	borrow	VERB
taxlaw-2803	842	56	money	money	NOUN
taxlaw-2803	842	57	,	,	PUNCT
taxlaw-2803	842	58	as	as	ADP
taxlaw-2803	842	59	a	a	DET
taxlaw-2803	842	60	result	result	NOUN
taxlaw-2803	842	61	of	of	ADP
taxlaw-2803	842	62	the	the	DET
taxlaw-2803	842	63	failure	failure	NOUN
taxlaw-2803	842	64	to	to	PART
taxlaw-2803	842	65	include	include	VERB
taxlaw-2803	842	66	imputed	impute	VERB
taxlaw-2803	842	67	rent	rent	NOUN
taxlaw-2803	842	68	in	in	ADP
taxlaw-2803	842	69	income	income	NOUN
taxlaw-2803	842	70	)	)	PUNCT
taxlaw-2803	842	71	.	.	PUNCT
taxlaw-2803	843	1	230	230	NUM
taxlaw-2803	843	2	columbia	columbia	PROPN
taxlaw-2803	843	3	journal	journal	PROPN
taxlaw-2803	843	4	of	of	ADP
taxlaw-2803	843	5	tax	tax	NOUN
taxlaw-2803	843	6	law	law	NOUN
taxlaw-2803	843	7	[	[	X
taxlaw-2803	843	8	vol.2:203	vol.2:203	ADP
taxlaw-2803	843	9	mortgage	mortgage	NOUN
taxlaw-2803	843	10	interest	interest	NOUN
taxlaw-2803	843	11	deduction	deduction	NOUN
taxlaw-2803	843	12	can	can	AUX
taxlaw-2803	843	13	not	not	PART
taxlaw-2803	843	14	be	be	AUX
taxlaw-2803	843	15	touched	touch	VERB
taxlaw-2803	843	16	.	.	PUNCT
taxlaw-2803	844	1	137	137	NUM
taxlaw-2803	844	2	one	one	NUM
taxlaw-2803	844	3	possible	possible	ADJ
taxlaw-2803	844	4	reason	reason	NOUN
taxlaw-2803	844	5	for	for	ADP
taxlaw-2803	844	6	this	this	PRON
taxlaw-2803	844	7	is	be	AUX
taxlaw-2803	844	8	that	that	SCONJ
taxlaw-2803	844	9	those	those	PRON
taxlaw-2803	844	10	who	who	PRON
taxlaw-2803	844	11	currently	currently	ADV
taxlaw-2803	844	12	take	take	VERB
taxlaw-2803	844	13	the	the	DET
taxlaw-2803	844	14	mortgage	mortgage	NOUN
taxlaw-2803	844	15	interest	interest	NOUN
taxlaw-2803	844	16	deduction	deduction	NOUN
taxlaw-2803	844	17	would	would	AUX
taxlaw-2803	844	18	immediately	immediately	ADV
taxlaw-2803	844	19	see	see	VERB
taxlaw-2803	844	20	their	their	PRON
taxlaw-2803	844	21	tax	tax	NOUN
taxlaw-2803	844	22	bill	bill	NOUN
taxlaw-2803	844	23	increased	increase	VERB
taxlaw-2803	844	24	as	as	ADP
taxlaw-2803	844	25	a	a	DET
taxlaw-2803	844	26	direct	direct	ADJ
taxlaw-2803	844	27	result	result	NOUN
taxlaw-2803	844	28	,	,	PUNCT
taxlaw-2803	844	29	but	but	CCONJ
taxlaw-2803	844	30	non	non	NOUN
taxlaw-2803	844	31	-	-	NOUN
taxlaw-2803	844	32	itemizers	itemizer	NOUN
taxlaw-2803	844	33	might	might	AUX
taxlaw-2803	844	34	not	not	PART
taxlaw-2803	844	35	see	see	VERB
taxlaw-2803	844	36	any	any	DET
taxlaw-2803	844	37	direct	direct	ADJ
taxlaw-2803	844	38	change	change	NOUN
taxlaw-2803	844	39	,	,	PUNCT
taxlaw-2803	844	40	at	at	ADP
taxlaw-2803	844	41	least	least	ADJ
taxlaw-2803	844	42	at	at	ADP
taxlaw-2803	844	43	first	first	ADJ
taxlaw-2803	844	44	.	.	PUNCT
taxlaw-2803	845	1	in	in	ADP
taxlaw-2803	845	2	other	other	ADJ
taxlaw-2803	845	3	words	word	NOUN
taxlaw-2803	845	4	,	,	PUNCT
taxlaw-2803	845	5	the	the	DET
taxlaw-2803	845	6	change	change	NOUN
taxlaw-2803	845	7	initially	initially	ADV
taxlaw-2803	845	8	would	would	AUX
taxlaw-2803	845	9	harm	harm	VERB
taxlaw-2803	845	10	the	the	DET
taxlaw-2803	845	11	current	current	ADJ
taxlaw-2803	845	12	beneficiaries	beneficiary	NOUN
taxlaw-2803	845	13	,	,	PUNCT
taxlaw-2803	845	14	but	but	CCONJ
taxlaw-2803	845	15	not	not	PART
taxlaw-2803	845	16	directly	directly	ADV
taxlaw-2803	845	17	benefit	benefit	VERB
taxlaw-2803	845	18	non	non	NOUN
taxlaw-2803	845	19	-	-	NOUN
taxlaw-2803	845	20	itemizers	itemizer	NOUN
taxlaw-2803	845	21	(	(	PUNCT
taxlaw-2803	845	22	or	or	CCONJ
taxlaw-2803	845	23	non	non	NOUN
taxlaw-2803	845	24	-	-	NOUN
taxlaw-2803	845	25	homeowners	homeowner	NOUN
taxlaw-2803	845	26	in	in	ADP
taxlaw-2803	845	27	general	general	ADJ
taxlaw-2803	845	28	)	)	PUNCT
taxlaw-2803	845	29	.	.	PUNCT
taxlaw-2803	846	1	even	even	ADV
taxlaw-2803	846	2	if	if	SCONJ
taxlaw-2803	846	3	a	a	DET
taxlaw-2803	846	4	repeal	repeal	NOUN
taxlaw-2803	846	5	were	be	AUX
taxlaw-2803	846	6	accompanied	accompany	VERB
taxlaw-2803	846	7	by	by	ADP
taxlaw-2803	846	8	,	,	PUNCT
taxlaw-2803	846	9	say	say	INTJ
taxlaw-2803	846	10	,	,	PUNCT
taxlaw-2803	846	11	a	a	DET
taxlaw-2803	846	12	lowering	lowering	NOUN
taxlaw-2803	846	13	of	of	ADP
taxlaw-2803	846	14	tax	tax	NOUN
taxlaw-2803	846	15	rates	rate	NOUN
taxlaw-2803	846	16	in	in	ADP
taxlaw-2803	846	17	order	order	NOUN
taxlaw-2803	846	18	to	to	PART
taxlaw-2803	846	19	be	be	AUX
taxlaw-2803	846	20	revenue	revenue	NOUN
taxlaw-2803	846	21	neutral	neutral	ADJ
taxlaw-2803	846	22	,	,	PUNCT
taxlaw-2803	846	23	the	the	DET
taxlaw-2803	846	24	benefits	benefit	NOUN
taxlaw-2803	846	25	would	would	AUX
taxlaw-2803	846	26	likely	likely	ADV
taxlaw-2803	846	27	be	be	AUX
taxlaw-2803	846	28	spread	spread	VERB
taxlaw-2803	846	29	out	out	ADP
taxlaw-2803	846	30	—	—	PUNCT
taxlaw-2803	846	31	including	include	VERB
taxlaw-2803	846	32	going	go	VERB
taxlaw-2803	846	33	to	to	ADP
taxlaw-2803	846	34	those	those	PRON
taxlaw-2803	846	35	who	who	PRON
taxlaw-2803	846	36	had	have	AUX
taxlaw-2803	846	37	seen	see	VERB
taxlaw-2803	846	38	their	their	PRON
taxlaw-2803	846	39	interest	interest	NOUN
taxlaw-2803	846	40	deduction	deduction	NOUN
taxlaw-2803	846	41	lowered	lower	VERB
taxlaw-2803	846	42	—	—	PUNCT
taxlaw-2803	846	43	and	and	CCONJ
taxlaw-2803	846	44	thus	thus	ADV
taxlaw-2803	846	45	not	not	PART
taxlaw-2803	846	46	felt	feel	VERB
taxlaw-2803	846	47	as	as	ADP
taxlaw-2803	846	48	strongly	strongly	ADV
taxlaw-2803	846	49	by	by	ADP
taxlaw-2803	846	50	non	non	NOUN
taxlaw-2803	846	51	-	-	NOUN
taxlaw-2803	846	52	itemizers	itemizer	NOUN
taxlaw-2803	846	53	,	,	PUNCT
taxlaw-2803	846	54	even	even	ADV
taxlaw-2803	846	55	if	if	SCONJ
taxlaw-2803	846	56	they	they	PRON
taxlaw-2803	846	57	knew	know	VERB
taxlaw-2803	846	58	that	that	SCONJ
taxlaw-2803	846	59	those	those	DET
taxlaw-2803	846	60	benefits	benefit	NOUN
taxlaw-2803	846	61	were	be	AUX
taxlaw-2803	846	62	a	a	DET
taxlaw-2803	846	63	result	result	NOUN
taxlaw-2803	846	64	of	of	ADP
taxlaw-2803	846	65	the	the	DET
taxlaw-2803	846	66	repeal	repeal	NOUN
taxlaw-2803	846	67	.	.	PUNCT
taxlaw-2803	847	1	and	and	CCONJ
taxlaw-2803	847	2	a	a	DET
taxlaw-2803	847	3	distributionally	distributionally	ADV
taxlaw-2803	847	4	neutral	neutral	ADJ
taxlaw-2803	847	5	adjustment	adjustment	NOUN
taxlaw-2803	847	6	would	would	AUX
taxlaw-2803	847	7	heavily	heavily	ADV
taxlaw-2803	847	8	favor	favor	VERB
taxlaw-2803	847	9	rich	rich	ADJ
taxlaw-2803	847	10	renters	renter	NOUN
taxlaw-2803	847	11	.	.	PUNCT
taxlaw-2803	848	1	138	138	NUM
taxlaw-2803	848	2	repeal	repeal	NOUN
taxlaw-2803	848	3	is	be	AUX
taxlaw-2803	848	4	politically	politically	ADV
taxlaw-2803	848	5	unlikely	unlikely	ADJ
taxlaw-2803	848	6	in	in	ADP
taxlaw-2803	848	7	that	that	DET
taxlaw-2803	848	8	situation	situation	NOUN
taxlaw-2803	848	9	.	.	PUNCT
taxlaw-2803	849	1	furthermore	furthermore	ADV
taxlaw-2803	849	2	,	,	PUNCT
taxlaw-2803	849	3	as	as	SCONJ
taxlaw-2803	849	4	samansky	samansky	NOUN
taxlaw-2803	849	5	has	have	AUX
taxlaw-2803	849	6	noted	note	VERB
taxlaw-2803	849	7	,	,	PUNCT
taxlaw-2803	849	8	139	139	NUM
taxlaw-2803	849	9	the	the	DET
taxlaw-2803	849	10	effect	effect	NOUN
taxlaw-2803	849	11	can	can	AUX
taxlaw-2803	849	12	also	also	ADV
taxlaw-2803	849	13	cut	cut	VERB
taxlaw-2803	849	14	in	in	ADP
taxlaw-2803	849	15	the	the	DET
taxlaw-2803	849	16	other	other	ADJ
taxlaw-2803	849	17	direction	direction	NOUN
taxlaw-2803	849	18	.	.	PUNCT
taxlaw-2803	850	1	while	while	SCONJ
taxlaw-2803	850	2	the	the	DET
taxlaw-2803	850	3	standard	standard	ADJ
taxlaw-2803	850	4	deduction	deduction	NOUN
taxlaw-2803	850	5	may	may	AUX
taxlaw-2803	850	6	make	make	VERB
taxlaw-2803	850	7	it	it	PRON
taxlaw-2803	850	8	more	more	ADV
taxlaw-2803	850	9	difficult	difficult	ADJ
taxlaw-2803	850	10	to	to	PART
taxlaw-2803	850	11	repeal	repeal	VERB
taxlaw-2803	850	12	some	some	DET
taxlaw-2803	850	13	personal	personal	ADJ
taxlaw-2803	850	14	deductions	deduction	NOUN
taxlaw-2803	850	15	that	that	PRON
taxlaw-2803	850	16	ought	ought	AUX
taxlaw-2803	850	17	to	to	PART
taxlaw-2803	850	18	be	be	AUX
taxlaw-2803	850	19	repealed	repeal	VERB
taxlaw-2803	850	20	,	,	PUNCT
taxlaw-2803	850	21	it	it	PRON
taxlaw-2803	850	22	can	can	AUX
taxlaw-2803	850	23	also	also	ADV
taxlaw-2803	850	24	give	give	VERB
taxlaw-2803	850	25	the	the	DET
taxlaw-2803	850	26	government	government	NOUN
taxlaw-2803	850	27	cover	cover	NOUN
taxlaw-2803	850	28	when	when	SCONJ
taxlaw-2803	850	29	trying	try	VERB
taxlaw-2803	850	30	to	to	PART
taxlaw-2803	850	31	repeal	repeal	VERB
taxlaw-2803	850	32	personal	personal	ADJ
taxlaw-2803	850	33	deductions	deduction	NOUN
taxlaw-2803	850	34	that	that	PRON
taxlaw-2803	850	35	perhaps	perhaps	ADV
taxlaw-2803	850	36	should	should	AUX
taxlaw-2803	850	37	stay	stay	VERB
taxlaw-2803	850	38	.	.	PUNCT
taxlaw-2803	851	1	during	during	ADP
taxlaw-2803	851	2	the	the	DET
taxlaw-2803	851	3	debates	debate	NOUN
taxlaw-2803	851	4	over	over	ADP
taxlaw-2803	851	5	the	the	DET
taxlaw-2803	851	6	tax	tax	NOUN
taxlaw-2803	851	7	reform	reform	NOUN
taxlaw-2803	851	8	act	act	NOUN
taxlaw-2803	851	9	of	of	ADP
taxlaw-2803	851	10	1986	1986	NUM
taxlaw-2803	851	11	,	,	PUNCT
taxlaw-2803	851	12	140	140	NUM
taxlaw-2803	851	13	the	the	DET
taxlaw-2803	851	14	reagan	reagan	PROPN
taxlaw-2803	851	15	administration	administration	NOUN
taxlaw-2803	851	16	argued	argue	VERB
taxlaw-2803	851	17	that	that	SCONJ
taxlaw-2803	851	18	the	the	DET
taxlaw-2803	851	19	state	state	NOUN
taxlaw-2803	851	20	and	and	CCONJ
taxlaw-2803	851	21	local	local	ADJ
taxlaw-2803	851	22	tax	tax	NOUN
taxlaw-2803	851	23	deduction	deduction	NOUN
taxlaw-2803	851	24	should	should	AUX
taxlaw-2803	851	25	be	be	AUX
taxlaw-2803	851	26	repealed	repeal	VERB
taxlaw-2803	851	27	in	in	ADP
taxlaw-2803	851	28	part	part	NOUN
taxlaw-2803	851	29	because	because	SCONJ
taxlaw-2803	851	30	its	its	PRON
taxlaw-2803	851	31	benefit	benefit	NOUN
taxlaw-2803	851	32	fell	fall	VERB
taxlaw-2803	851	33	on	on	ADP
taxlaw-2803	851	34	so	so	ADV
taxlaw-2803	851	35	few	few	ADJ
taxlaw-2803	851	36	people	people	NOUN
taxlaw-2803	851	37	.	.	PUNCT
taxlaw-2803	852	1	141	141	NUM
taxlaw-2803	852	2	samansky	samansky	NOUN
taxlaw-2803	852	3	writes	write	VERB
taxlaw-2803	852	4	:	:	PUNCT
taxlaw-2803	853	1	[	[	X
taxlaw-2803	853	2	a]ny	a]ny	NUM
taxlaw-2803	853	3	policy	policy	NOUN
taxlaw-2803	853	4	justification	justification	NOUN
taxlaw-2803	853	5	for	for	ADP
taxlaw-2803	853	6	the	the	DET
taxlaw-2803	853	7	itemized	itemize	VERB
taxlaw-2803	853	8	deductions	deduction	NOUN
taxlaw-2803	853	9	became	become	VERB
taxlaw-2803	853	10	irrelevant	irrelevant	ADJ
taxlaw-2803	853	11	after	after	SCONJ
taxlaw-2803	853	12	it	it	PRON
taxlaw-2803	853	13	was	be	AUX
taxlaw-2803	853	14	recognized	recognize	VERB
taxlaw-2803	853	15	that	that	SCONJ
taxlaw-2803	853	16	most	most	ADJ
taxlaw-2803	853	17	individuals	individual	NOUN
taxlaw-2803	853	18	could	could	AUX
taxlaw-2803	853	19	not	not	PART
taxlaw-2803	853	20	deduct	deduct	VERB
taxlaw-2803	853	21	them	they	PRON
taxlaw-2803	853	22	.	.	PUNCT
taxlaw-2803	854	1	the	the	DET
taxlaw-2803	854	2	issue	issue	NOUN
taxlaw-2803	854	3	became	become	VERB
taxlaw-2803	854	4	one	one	NUM
taxlaw-2803	854	5	of	of	ADP
taxlaw-2803	854	6	political	political	ADJ
taxlaw-2803	854	7	power	power	NOUN
taxlaw-2803	854	8	,	,	PUNCT
taxlaw-2803	854	9	including	include	VERB
taxlaw-2803	854	10	consideration	consideration	NOUN
taxlaw-2803	854	11	of	of	ADP
taxlaw-2803	854	12	the	the	DET
taxlaw-2803	854	13	effect	effect	NOUN
taxlaw-2803	854	14	of	of	ADP
taxlaw-2803	854	15	the	the	DET
taxlaw-2803	854	16	tax	tax	NOUN
taxlaw-2803	854	17	burden	burden	NOUN
taxlaw-2803	854	18	on	on	ADP
taxlaw-2803	854	19	various	various	ADJ
taxlaw-2803	854	20	groups	group	NOUN
taxlaw-2803	854	21	and	and	CCONJ
taxlaw-2803	854	22	states	state	NOUN
taxlaw-2803	854	23	.	.	PUNCT
taxlaw-2803	855	1	it	it	PRON
taxlaw-2803	855	2	is	be	AUX
taxlaw-2803	855	3	unlikely	unlikely	ADJ
taxlaw-2803	855	4	that	that	SCONJ
taxlaw-2803	855	5	attempts	attempt	VERB
taxlaw-2803	855	6	to	to	PART
taxlaw-2803	855	7	rationalize	rationalize	VERB
taxlaw-2803	855	8	the	the	DET
taxlaw-2803	855	9	itemized	itemize	VERB
taxlaw-2803	855	10	deductions	deduction	NOUN
taxlaw-2803	855	11	can	can	AUX
taxlaw-2803	855	12	obtain	obtain	VERB
taxlaw-2803	855	13	much	much	ADJ
taxlaw-2803	855	14	political	political	ADJ
taxlaw-2803	855	15	support	support	NOUN
taxlaw-2803	855	16	under	under	ADP
taxlaw-2803	855	17	these	these	DET
taxlaw-2803	855	18	circumstances	circumstance	NOUN
taxlaw-2803	855	19	.	.	PUNCT
taxlaw-2803	856	1	142	142	NUM
taxlaw-2803	856	2	in	in	ADP
taxlaw-2803	856	3	short	short	ADJ
taxlaw-2803	856	4	,	,	PUNCT
taxlaw-2803	856	5	the	the	DET
taxlaw-2803	856	6	standard	standard	ADJ
taxlaw-2803	856	7	deduction	deduction	NOUN
taxlaw-2803	856	8	has	have	VERB
taxlaw-2803	856	9	the	the	DET
taxlaw-2803	856	10	effect	effect	NOUN
taxlaw-2803	856	11	of	of	ADP
taxlaw-2803	856	12	minimizing	minimize	VERB
taxlaw-2803	856	13	policy	policy	NOUN
taxlaw-2803	856	14	arguments	argument	NOUN
taxlaw-2803	856	15	related	relate	VERB
taxlaw-2803	856	16	to	to	ADP
taxlaw-2803	856	17	the	the	DET
taxlaw-2803	856	18	itemized	itemize	VERB
taxlaw-2803	856	19	deductions	deduction	NOUN
taxlaw-2803	856	20	and	and	CCONJ
taxlaw-2803	856	21	elevating	elevate	VERB
taxlaw-2803	856	22	the	the	DET
taxlaw-2803	856	23	effects	effect	NOUN
taxlaw-2803	856	24	of	of	ADP
taxlaw-2803	856	25	political	political	ADJ
taxlaw-2803	856	26	and	and	CCONJ
taxlaw-2803	856	27	interest	interest	NOUN
taxlaw-2803	856	28	group	group	NOUN
taxlaw-2803	856	29	pressure	pressure	NOUN
taxlaw-2803	856	30	.	.	PUNCT
taxlaw-2803	857	1	3	3	X
taxlaw-2803	857	2	.	.	X
taxlaw-2803	857	3	inefficient	inefficient	ADJ
taxlaw-2803	857	4	subsidies	subsidy	NOUN
taxlaw-2803	857	5	the	the	DET
taxlaw-2803	857	6	standard	standard	ADJ
taxlaw-2803	857	7	deduction	deduction	NOUN
taxlaw-2803	857	8	also	also	ADV
taxlaw-2803	857	9	has	have	VERB
taxlaw-2803	857	10	the	the	DET
taxlaw-2803	857	11	effect	effect	NOUN
taxlaw-2803	857	12	of	of	ADP
taxlaw-2803	857	13	minimizing	minimize	VERB
taxlaw-2803	857	14	any	any	DET
taxlaw-2803	857	15	well	well	ADV
taxlaw-2803	857	16	-	-	PUNCT
taxlaw-2803	857	17	intentioned	intentione	VERB
taxlaw-2803	857	18	incentives	incentive	NOUN
taxlaw-2803	857	19	written	write	VERB
taxlaw-2803	857	20	into	into	ADP
taxlaw-2803	857	21	the	the	DET
taxlaw-2803	857	22	code	code	NOUN
taxlaw-2803	857	23	.	.	PUNCT
taxlaw-2803	858	1	whether	whether	SCONJ
taxlaw-2803	858	2	the	the	DET
taxlaw-2803	858	3	tax	tax	NOUN
taxlaw-2803	858	4	code	code	NOUN
taxlaw-2803	858	5	should	should	AUX
taxlaw-2803	858	6	be	be	AUX
taxlaw-2803	858	7	used	use	VERB
taxlaw-2803	858	8	to	to	PART
taxlaw-2803	858	9	penalize	penalize	VERB
taxlaw-2803	858	10	or	or	CCONJ
taxlaw-2803	858	11	subsidize	subsidize	VERB
taxlaw-2803	858	12	particular	particular	ADJ
taxlaw-2803	858	13	behavior	behavior	NOUN
taxlaw-2803	858	14	unrelated	unrelated	ADJ
taxlaw-2803	858	15	to	to	ADP
taxlaw-2803	858	16	measurement	measurement	NOUN
taxlaw-2803	858	17	of	of	ADP
taxlaw-2803	858	18	income	income	NOUN
taxlaw-2803	858	19	has	have	AUX
taxlaw-2803	858	20	long	long	ADV
taxlaw-2803	858	21	been	be	AUX
taxlaw-2803	858	22	a	a	DET
taxlaw-2803	858	23	137	137	NUM
taxlaw-2803	858	24	see	see	NOUN
taxlaw-2803	858	25	,	,	PUNCT
taxlaw-2803	858	26	e.g.	e.g.	ADV
taxlaw-2803	858	27	,	,	PUNCT
taxlaw-2803	858	28	mortgage	mortgage	NOUN
taxlaw-2803	858	29	tax	tax	NOUN
taxlaw-2803	858	30	deduction	deduction	NOUN
taxlaw-2803	858	31	is	be	AUX
taxlaw-2803	858	32	safe	safe	ADJ
taxlaw-2803	858	33	,	,	PUNCT
taxlaw-2803	858	34	bush	bush	PROPN
taxlaw-2803	858	35	says	say	VERB
taxlaw-2803	858	36	,	,	PUNCT
taxlaw-2803	858	37	l.a	l.a	PROPN
taxlaw-2803	858	38	.	.	PROPN
taxlaw-2803	858	39	times	times	PROPN
taxlaw-2803	858	40	,	,	PUNCT
taxlaw-2803	858	41	feb	feb	PROPN
taxlaw-2803	858	42	.	.	PROPN
taxlaw-2803	858	43	18	18	NUM
taxlaw-2803	858	44	,	,	PUNCT
taxlaw-2803	858	45	2006	2006	NUM
taxlaw-2803	858	46	,	,	PUNCT
taxlaw-2803	858	47	at	at	ADP
taxlaw-2803	858	48	c2	c2	PROPN
taxlaw-2803	858	49	;	;	PUNCT
taxlaw-2803	858	50	see	see	VERB
taxlaw-2803	858	51	also	also	ADV
taxlaw-2803	858	52	jeffrey	jeffrey	PROPN
taxlaw-2803	858	53	h.	h.	PROPN
taxlaw-2803	858	54	birnbaum	birnbaum	PROPN
taxlaw-2803	858	55	&	&	CCONJ
taxlaw-2803	858	56	alan	alan	PROPN
taxlaw-2803	858	57	s.	s.	PROPN
taxlaw-2803	858	58	murray	murray	PROPN
taxlaw-2803	858	59	,	,	PUNCT
taxlaw-2803	858	60	showdown	showdown	VERB
taxlaw-2803	858	61	at	at	ADP
taxlaw-2803	858	62	gucci	gucci	PROPN
taxlaw-2803	858	63	gulch	gulch	PROPN
taxlaw-2803	858	64	:	:	PUNCT
taxlaw-2803	859	1	lawmakers	lawmaker	NOUN
taxlaw-2803	859	2	,	,	PUNCT
taxlaw-2803	859	3	lobbyists	lobbyist	NOUN
taxlaw-2803	859	4	,	,	PUNCT
taxlaw-2803	859	5	and	and	CCONJ
taxlaw-2803	859	6	the	the	DET
taxlaw-2803	859	7	unlikely	unlikely	ADJ
taxlaw-2803	859	8	triumph	triumph	NOUN
taxlaw-2803	859	9	of	of	ADP
taxlaw-2803	859	10	tax	tax	NOUN
taxlaw-2803	859	11	reform	reform	NOUN
taxlaw-2803	859	12	57	57	NUM
taxlaw-2803	859	13	(	(	PUNCT
taxlaw-2803	859	14	1987	1987	NUM
taxlaw-2803	859	15	)	)	PUNCT
taxlaw-2803	859	16	(	(	PUNCT
taxlaw-2803	859	17	discussing	discuss	VERB
taxlaw-2803	859	18	political	political	ADJ
taxlaw-2803	859	19	pressures	pressure	NOUN
taxlaw-2803	859	20	that	that	PRON
taxlaw-2803	859	21	resulted	result	VERB
taxlaw-2803	859	22	in	in	ADP
taxlaw-2803	859	23	the	the	DET
taxlaw-2803	859	24	mortgage	mortgage	NOUN
taxlaw-2803	859	25	interest	interest	NOUN
taxlaw-2803	859	26	deduction	deduction	NOUN
taxlaw-2803	859	27	remaining	remain	VERB
taxlaw-2803	859	28	in	in	ADP
taxlaw-2803	859	29	the	the	DET
taxlaw-2803	859	30	tax	tax	NOUN
taxlaw-2803	859	31	code	code	NOUN
taxlaw-2803	859	32	after	after	ADP
taxlaw-2803	859	33	the	the	DET
taxlaw-2803	859	34	tax	tax	NOUN
taxlaw-2803	859	35	reform	reform	PROPN
taxlaw-2803	859	36	act	act	NOUN
taxlaw-2803	859	37	of	of	ADP
taxlaw-2803	859	38	1986	1986	NUM
taxlaw-2803	859	39	,	,	PUNCT
taxlaw-2803	859	40	despite	despite	SCONJ
taxlaw-2803	859	41	the	the	DET
taxlaw-2803	859	42	repeal	repeal	NOUN
taxlaw-2803	859	43	of	of	ADP
taxlaw-2803	859	44	the	the	DET
taxlaw-2803	859	45	deduction	deduction	NOUN
taxlaw-2803	859	46	for	for	ADP
taxlaw-2803	859	47	other	other	ADJ
taxlaw-2803	859	48	personal	personal	ADJ
taxlaw-2803	859	49	interest	interest	NOUN
taxlaw-2803	859	50	)	)	PUNCT
taxlaw-2803	859	51	.	.	PUNCT
taxlaw-2803	860	1	138	138	NUM
taxlaw-2803	860	2	since	since	SCONJ
taxlaw-2803	860	3	rich	rich	ADJ
taxlaw-2803	860	4	renters	renter	NOUN
taxlaw-2803	860	5	would	would	AUX
taxlaw-2803	860	6	share	share	VERB
taxlaw-2803	860	7	the	the	DET
taxlaw-2803	860	8	benefit	benefit	NOUN
taxlaw-2803	860	9	of	of	ADP
taxlaw-2803	860	10	a	a	DET
taxlaw-2803	860	11	rate	rate	NOUN
taxlaw-2803	860	12	reduction	reduction	NOUN
taxlaw-2803	860	13	in	in	ADP
taxlaw-2803	860	14	order	order	NOUN
taxlaw-2803	860	15	to	to	PART
taxlaw-2803	860	16	make	make	VERB
taxlaw-2803	860	17	up	up	ADP
taxlaw-2803	860	18	for	for	ADP
taxlaw-2803	860	19	the	the	DET
taxlaw-2803	860	20	loss	loss	NOUN
taxlaw-2803	860	21	of	of	ADP
taxlaw-2803	860	22	the	the	DET
taxlaw-2803	860	23	mortgage	mortgage	NOUN
taxlaw-2803	860	24	interest	interest	NOUN
taxlaw-2803	860	25	deduction	deduction	NOUN
taxlaw-2803	860	26	by	by	ADP
taxlaw-2803	860	27	taxpayers	taxpayer	NOUN
taxlaw-2803	860	28	in	in	ADP
taxlaw-2803	860	29	the	the	DET
taxlaw-2803	860	30	same	same	ADJ
taxlaw-2803	860	31	income	income	NOUN
taxlaw-2803	860	32	cohort	cohort	NOUN
taxlaw-2803	860	33	,	,	PUNCT
taxlaw-2803	860	34	which	which	PRON
taxlaw-2803	860	35	could	could	AUX
taxlaw-2803	860	36	be	be	AUX
taxlaw-2803	860	37	quite	quite	ADV
taxlaw-2803	860	38	large	large	ADJ
taxlaw-2803	860	39	because	because	SCONJ
taxlaw-2803	860	40	of	of	ADP
taxlaw-2803	860	41	the	the	DET
taxlaw-2803	860	42	upside	upside	NOUN
taxlaw-2803	860	43	-	-	PUNCT
taxlaw-2803	860	44	down	down	ADP
taxlaw-2803	860	45	nature	nature	NOUN
taxlaw-2803	860	46	of	of	ADP
taxlaw-2803	860	47	the	the	DET
taxlaw-2803	860	48	subsidy	subsidy	NOUN
taxlaw-2803	860	49	.	.	PUNCT
taxlaw-2803	861	1	139	139	NUM
taxlaw-2803	861	2	samansky	samansky	NOUN
taxlaw-2803	861	3	,	,	PUNCT
taxlaw-2803	861	4	supra	supra	ADJ
taxlaw-2803	861	5	note	note	NOUN
taxlaw-2803	861	6	12	12	NUM
taxlaw-2803	861	7	,	,	PUNCT
taxlaw-2803	861	8	at	at	ADP
taxlaw-2803	861	9	547	547	NUM
taxlaw-2803	861	10	-	-	SYM
taxlaw-2803	861	11	48	48	NUM
taxlaw-2803	861	12	.	.	PUNCT
taxlaw-2803	862	1	140	140	NUM
taxlaw-2803	862	2	tax	tax	NOUN
taxlaw-2803	862	3	reform	reform	NOUN
taxlaw-2803	862	4	act	act	NOUN
taxlaw-2803	862	5	of	of	ADP
taxlaw-2803	862	6	1986	1986	NUM
taxlaw-2803	862	7	,	,	PUNCT
taxlaw-2803	862	8	pub	pub	NOUN
taxlaw-2803	862	9	.	.	PUNCT
taxlaw-2803	863	1	l.	l.	PROPN
taxlaw-2803	863	2	no	no	INTJ
taxlaw-2803	863	3	.	.	PROPN
taxlaw-2803	864	1	99	99	NUM
taxlaw-2803	864	2	-	-	SYM
taxlaw-2803	864	3	514	514	NUM
taxlaw-2803	864	4	,	,	PUNCT
taxlaw-2803	864	5	100	100	NUM
taxlaw-2803	864	6	stat	stat	NOUN
taxlaw-2803	864	7	.	.	PUNCT
taxlaw-2803	865	1	2085	2085	NUM
taxlaw-2803	865	2	.	.	PUNCT
taxlaw-2803	866	1	141	141	NUM
taxlaw-2803	866	2	see	see	NOUN
taxlaw-2803	866	3	samansky	samansky	NOUN
taxlaw-2803	866	4	,	,	PUNCT
taxlaw-2803	866	5	supra	supra	ADJ
taxlaw-2803	866	6	note	note	NOUN
taxlaw-2803	866	7	12	12	NUM
taxlaw-2803	866	8	,	,	PUNCT
taxlaw-2803	866	9	at	at	ADP
taxlaw-2803	866	10	548	548	NUM
taxlaw-2803	866	11	;	;	PUNCT
taxlaw-2803	866	12	see	see	VERB
taxlaw-2803	866	13	also	also	ADV
taxlaw-2803	866	14	birnbaum	birnbaum	PROPN
taxlaw-2803	866	15	&	&	CCONJ
taxlaw-2803	866	16	murray	murray	PROPN
taxlaw-2803	866	17	,	,	PUNCT
taxlaw-2803	866	18	supra	supra	PROPN
taxlaw-2803	866	19	note	note	NOUN
taxlaw-2803	866	20	137	137	NUM
taxlaw-2803	866	21	,	,	PUNCT
taxlaw-2803	866	22	at	at	ADP
taxlaw-2803	866	23	12829	12829	NUM
taxlaw-2803	866	24	.	.	PUNCT
taxlaw-2803	867	1	this	this	PRON
taxlaw-2803	867	2	is	be	AUX
taxlaw-2803	867	3	not	not	PART
taxlaw-2803	867	4	to	to	PART
taxlaw-2803	867	5	argue	argue	VERB
taxlaw-2803	867	6	that	that	SCONJ
taxlaw-2803	867	7	the	the	DET
taxlaw-2803	867	8	deduction	deduction	NOUN
taxlaw-2803	867	9	for	for	ADP
taxlaw-2803	867	10	state	state	NOUN
taxlaw-2803	867	11	and	and	CCONJ
taxlaw-2803	867	12	local	local	ADJ
taxlaw-2803	867	13	taxes	taxis	NOUN
taxlaw-2803	867	14	is	be	AUX
taxlaw-2803	867	15	or	or	CCONJ
taxlaw-2803	867	16	is	be	AUX
taxlaw-2803	867	17	not	not	PART
taxlaw-2803	867	18	a	a	DET
taxlaw-2803	867	19	―tax	―tax	PROPN
taxlaw-2803	867	20	expenditure,‖	expenditure,‖	PROPN
taxlaw-2803	867	21	only	only	ADV
taxlaw-2803	867	22	that	that	PRON
taxlaw-2803	867	23	,	,	PUNCT
taxlaw-2803	867	24	if	if	SCONJ
taxlaw-2803	867	25	it	it	PRON
taxlaw-2803	867	26	were	be	AUX
taxlaw-2803	867	27	proper	proper	ADJ
taxlaw-2803	867	28	in	in	ADP
taxlaw-2803	867	29	measuring	measure	VERB
taxlaw-2803	867	30	income	income	NOUN
taxlaw-2803	867	31	,	,	PUNCT
taxlaw-2803	867	32	that	that	DET
taxlaw-2803	867	33	argument	argument	NOUN
taxlaw-2803	867	34	would	would	AUX
taxlaw-2803	867	35	be	be	AUX
taxlaw-2803	867	36	difficult	difficult	ADJ
taxlaw-2803	867	37	to	to	PART
taxlaw-2803	867	38	put	put	VERB
taxlaw-2803	867	39	forth	forth	ADP
taxlaw-2803	867	40	when	when	SCONJ
taxlaw-2803	867	41	only	only	ADV
taxlaw-2803	867	42	a	a	DET
taxlaw-2803	867	43	minority	minority	NOUN
taxlaw-2803	867	44	of	of	ADP
taxlaw-2803	867	45	taxpayers	taxpayer	NOUN
taxlaw-2803	867	46	receive	receive	VERB
taxlaw-2803	867	47	the	the	DET
taxlaw-2803	867	48	deduction	deduction	NOUN
taxlaw-2803	867	49	.	.	PUNCT
taxlaw-2803	868	1	see	see	VERB
taxlaw-2803	868	2	generally	generally	ADV
taxlaw-2803	868	3	galle	galle	PROPN
taxlaw-2803	868	4	,	,	PUNCT
taxlaw-2803	868	5	supra	supra	PROPN
taxlaw-2803	868	6	note	note	PROPN
taxlaw-2803	868	7	131	131	NUM
taxlaw-2803	868	8	;	;	PUNCT
taxlaw-2803	868	9	kaplow	kaplow	NOUN
taxlaw-2803	868	10	,	,	PUNCT
taxlaw-2803	868	11	supra	supra	PROPN
taxlaw-2803	868	12	note	note	NOUN
taxlaw-2803	868	13	131	131	NUM
taxlaw-2803	868	14	.	.	NOUN
taxlaw-2803	869	1	142	142	NUM
taxlaw-2803	869	2	samansky	samansky	NOUN
taxlaw-2803	869	3	,	,	PUNCT
taxlaw-2803	869	4	supra	supra	ADJ
taxlaw-2803	869	5	note	note	NOUN
taxlaw-2803	869	6	12	12	NUM
taxlaw-2803	869	7	,	,	PUNCT
taxlaw-2803	869	8	at	at	ADP
taxlaw-2803	869	9	548	548	NUM
taxlaw-2803	869	10	.	.	PUNCT
taxlaw-2803	869	11	2011	2011	NUM
taxlaw-2803	869	12	]	]	PUNCT
taxlaw-2803	870	1	doing	do	VERB
taxlaw-2803	870	2	too	too	ADV
taxlaw-2803	870	3	much	much	ADJ
taxlaw-2803	870	4	231	231	NUM
taxlaw-2803	870	5	debated	debate	VERB
taxlaw-2803	870	6	issue	issue	NOUN
taxlaw-2803	870	7	,	,	PUNCT
taxlaw-2803	870	8	143	143	NUM
taxlaw-2803	870	9	but	but	CCONJ
taxlaw-2803	870	10	there	there	PRON
taxlaw-2803	870	11	is	be	VERB
taxlaw-2803	870	12	no	no	DET
taxlaw-2803	870	13	doubt	doubt	NOUN
taxlaw-2803	870	14	that	that	SCONJ
taxlaw-2803	870	15	the	the	DET
taxlaw-2803	870	16	code	code	NOUN
taxlaw-2803	870	17	is	be	AUX
taxlaw-2803	870	18	so	so	ADV
taxlaw-2803	870	19	used	used	ADJ
taxlaw-2803	870	20	.	.	PUNCT
taxlaw-2803	871	1	but	but	CCONJ
taxlaw-2803	871	2	if	if	SCONJ
taxlaw-2803	871	3	those	those	DET
taxlaw-2803	871	4	incentives	incentive	NOUN
taxlaw-2803	871	5	are	be	AUX
taxlaw-2803	871	6	in	in	ADP
taxlaw-2803	871	7	the	the	DET
taxlaw-2803	871	8	form	form	NOUN
taxlaw-2803	871	9	of	of	ADP
taxlaw-2803	871	10	itemized	itemize	VERB
taxlaw-2803	871	11	deductions	deduction	NOUN
taxlaw-2803	871	12	,	,	PUNCT
taxlaw-2803	871	13	then	then	ADV
taxlaw-2803	871	14	at	at	ADP
taxlaw-2803	871	15	best	well	ADV
taxlaw-2803	871	16	they	they	PRON
taxlaw-2803	871	17	hit	hit	VERB
taxlaw-2803	871	18	only	only	ADV
taxlaw-2803	871	19	around	around	ADP
taxlaw-2803	871	20	35	35	NUM
taxlaw-2803	871	21	%	%	NOUN
taxlaw-2803	871	22	of	of	ADP
taxlaw-2803	871	23	taxpayers	taxpayer	NOUN
taxlaw-2803	871	24	.	.	PUNCT
taxlaw-2803	872	1	144	144	NUM
taxlaw-2803	872	2	the	the	DET
taxlaw-2803	872	3	existence	existence	NOUN
taxlaw-2803	872	4	of	of	ADP
taxlaw-2803	872	5	the	the	DET
taxlaw-2803	872	6	standard	standard	ADJ
taxlaw-2803	872	7	deduction	deduction	NOUN
taxlaw-2803	872	8	thus	thus	ADV
taxlaw-2803	872	9	undermines	undermine	VERB
taxlaw-2803	872	10	an	an	DET
taxlaw-2803	872	11	incentive	incentive	NOUN
taxlaw-2803	872	12	’s	’s	PART
taxlaw-2803	872	13	efficacy	efficacy	NOUN
taxlaw-2803	872	14	.	.	PUNCT
taxlaw-2803	873	1	and	and	CCONJ
taxlaw-2803	873	2	the	the	DET
taxlaw-2803	873	3	problem	problem	NOUN
taxlaw-2803	873	4	is	be	AUX
taxlaw-2803	873	5	compounded	compound	VERB
taxlaw-2803	873	6	by	by	ADP
taxlaw-2803	873	7	the	the	DET
taxlaw-2803	873	8	existing	exist	VERB
taxlaw-2803	873	9	deduction	deduction	NOUN
taxlaw-2803	873	10	floors	floor	NOUN
taxlaw-2803	873	11	,	,	PUNCT
taxlaw-2803	873	12	such	such	ADJ
taxlaw-2803	873	13	as	as	ADP
taxlaw-2803	873	14	the	the	DET
taxlaw-2803	873	15	7.5	7.5	NUM
taxlaw-2803	873	16	%	%	NOUN
taxlaw-2803	873	17	of	of	ADP
taxlaw-2803	873	18	agi	agi	NOUN
taxlaw-2803	873	19	floor	floor	NOUN
taxlaw-2803	873	20	for	for	ADP
taxlaw-2803	873	21	medical	medical	ADJ
taxlaw-2803	873	22	expenses	expense	NOUN
taxlaw-2803	873	23	.	.	PUNCT
taxlaw-2803	874	1	the	the	DET
taxlaw-2803	874	2	combination	combination	NOUN
taxlaw-2803	874	3	of	of	ADP
taxlaw-2803	874	4	the	the	DET
taxlaw-2803	874	5	standard	standard	ADJ
taxlaw-2803	874	6	deduction	deduction	NOUN
taxlaw-2803	874	7	and	and	CCONJ
taxlaw-2803	874	8	the	the	DET
taxlaw-2803	874	9	existing	exist	VERB
taxlaw-2803	874	10	floors	floor	NOUN
taxlaw-2803	874	11	may	may	AUX
taxlaw-2803	874	12	create	create	VERB
taxlaw-2803	874	13	many	many	ADJ
taxlaw-2803	874	14	complex	complex	ADJ
taxlaw-2803	874	15	or	or	CCONJ
taxlaw-2803	874	16	even	even	ADV
taxlaw-2803	874	17	perverse	perverse	ADJ
taxlaw-2803	874	18	incentives	incentive	NOUN
taxlaw-2803	874	19	.	.	PUNCT
taxlaw-2803	875	1	145	145	NUM
taxlaw-2803	875	2	increasingly	increasingly	ADV
taxlaw-2803	875	3	,	,	PUNCT
taxlaw-2803	875	4	congress	congress	PROPN
taxlaw-2803	875	5	is	be	AUX
taxlaw-2803	875	6	structuring	structure	VERB
taxlaw-2803	875	7	tax	tax	NOUN
taxlaw-2803	875	8	incentives	incentive	NOUN
taxlaw-2803	875	9	as	as	ADP
taxlaw-2803	875	10	tax	tax	NOUN
taxlaw-2803	875	11	credits	credit	NOUN
taxlaw-2803	875	12	146	146	NUM
taxlaw-2803	875	13	or	or	CCONJ
taxlaw-2803	875	14	placing	place	VERB
taxlaw-2803	875	15	them	they	PRON
taxlaw-2803	875	16	above	above	ADP
taxlaw-2803	875	17	the	the	DET
taxlaw-2803	875	18	line	line	NOUN
taxlaw-2803	875	19	.	.	PUNCT
taxlaw-2803	876	1	147	147	NUM
taxlaw-2803	876	2	this	this	PRON
taxlaw-2803	876	3	avoids	avoid	VERB
taxlaw-2803	876	4	the	the	DET
taxlaw-2803	876	5	standard	standard	ADJ
taxlaw-2803	876	6	deduction	deduction	NOUN
taxlaw-2803	876	7	problem	problem	NOUN
taxlaw-2803	876	8	,	,	PUNCT
taxlaw-2803	876	9	but	but	CCONJ
taxlaw-2803	876	10	creates	create	VERB
taxlaw-2803	876	11	another	another	PRON
taxlaw-2803	876	12	by	by	ADP
taxlaw-2803	876	13	making	make	VERB
taxlaw-2803	876	14	the	the	DET
taxlaw-2803	876	15	tax	tax	NOUN
taxlaw-2803	876	16	code	code	NOUN
taxlaw-2803	876	17	more	more	ADV
taxlaw-2803	876	18	complicated	complicated	ADJ
taxlaw-2803	876	19	(	(	PUNCT
taxlaw-2803	876	20	when	when	SCONJ
taxlaw-2803	876	21	the	the	DET
taxlaw-2803	876	22	point	point	NOUN
taxlaw-2803	876	23	of	of	ADP
taxlaw-2803	876	24	the	the	DET
taxlaw-2803	876	25	standard	standard	ADJ
taxlaw-2803	876	26	deduction	deduction	NOUN
taxlaw-2803	876	27	was	be	AUX
taxlaw-2803	876	28	simplification	simplification	NOUN
taxlaw-2803	876	29	)	)	PUNCT
taxlaw-2803	876	30	and	and	CCONJ
taxlaw-2803	876	31	less	less	ADV
taxlaw-2803	876	32	coherent	coherent	ADJ
taxlaw-2803	876	33	(	(	PUNCT
taxlaw-2803	876	34	since	since	SCONJ
taxlaw-2803	876	35	it	it	PRON
taxlaw-2803	876	36	is	be	AUX
taxlaw-2803	876	37	no	no	ADV
taxlaw-2803	876	38	longer	long	ADV
taxlaw-2803	876	39	clear	clear	ADJ
taxlaw-2803	876	40	why	why	SCONJ
taxlaw-2803	876	41	some	some	DET
taxlaw-2803	876	42	provisions	provision	NOUN
taxlaw-2803	876	43	merit	merit	VERB
taxlaw-2803	876	44	above	above	ADP
taxlaw-2803	876	45	-	-	PUNCT
taxlaw-2803	876	46	the	the	DET
taxlaw-2803	876	47	-	-	PUNCT
taxlaw-2803	876	48	line	line	NOUN
taxlaw-2803	876	49	treatment	treatment	NOUN
taxlaw-2803	876	50	while	while	SCONJ
taxlaw-2803	876	51	others	other	NOUN
taxlaw-2803	876	52	do	do	VERB
taxlaw-2803	876	53	not	not	PART
taxlaw-2803	876	54	)	)	PUNCT
taxlaw-2803	876	55	.	.	PUNCT
taxlaw-2803	877	1	for	for	ADP
taxlaw-2803	877	2	example	example	NOUN
taxlaw-2803	877	3	,	,	PUNCT
taxlaw-2803	877	4	the	the	DET
taxlaw-2803	877	5	deduction	deduction	NOUN
taxlaw-2803	877	6	for	for	ADP
taxlaw-2803	877	7	contributions	contribution	NOUN
taxlaw-2803	877	8	to	to	ADP
taxlaw-2803	877	9	health	health	NOUN
taxlaw-2803	877	10	savings	saving	NOUN
taxlaw-2803	877	11	accounts	account	NOUN
taxlaw-2803	877	12	is	be	AUX
taxlaw-2803	877	13	above	above	ADP
taxlaw-2803	877	14	the	the	DET
taxlaw-2803	877	15	line	line	NOUN
taxlaw-2803	877	16	,	,	PUNCT
taxlaw-2803	877	17	148	148	NUM
taxlaw-2803	877	18	while	while	SCONJ
taxlaw-2803	877	19	the	the	DET
taxlaw-2803	877	20	deduction	deduction	NOUN
taxlaw-2803	877	21	for	for	ADP
taxlaw-2803	877	22	medical	medical	ADJ
taxlaw-2803	877	23	expenses	expense	NOUN
taxlaw-2803	877	24	is	be	AUX
taxlaw-2803	877	25	below	below	ADV
taxlaw-2803	877	26	;	;	PUNCT
taxlaw-2803	877	27	149	149	NUM
taxlaw-2803	877	28	the	the	DET
taxlaw-2803	877	29	deduction	deduction	NOUN
taxlaw-2803	877	30	for	for	ADP
taxlaw-2803	877	31	work	work	NOUN
taxlaw-2803	877	32	-	-	PUNCT
taxlaw-2803	877	33	related	relate	VERB
taxlaw-2803	877	34	expenses	expense	NOUN
taxlaw-2803	877	35	incurred	incur	VERB
taxlaw-2803	877	36	by	by	ADP
taxlaw-2803	877	37	teachers	teacher	NOUN
taxlaw-2803	877	38	is	be	AUX
taxlaw-2803	877	39	above	above	ADP
taxlaw-2803	877	40	the	the	DET
taxlaw-2803	877	41	line	line	NOUN
taxlaw-2803	877	42	,	,	PUNCT
taxlaw-2803	877	43	150	150	NUM
taxlaw-2803	877	44	while	while	SCONJ
taxlaw-2803	877	45	that	that	PRON
taxlaw-2803	877	46	for	for	ADP
taxlaw-2803	877	47	most	most	ADJ
taxlaw-2803	877	48	other	other	ADJ
taxlaw-2803	877	49	work	work	NOUN
taxlaw-2803	877	50	is	be	AUX
taxlaw-2803	877	51	below	below	ADV
taxlaw-2803	877	52	.	.	PUNCT
taxlaw-2803	878	1	151	151	NUM
taxlaw-2803	878	2	4	4	NUM
taxlaw-2803	878	3	.	.	PUNCT
taxlaw-2803	878	4	undermining	undermine	VERB
taxlaw-2803	878	5	respect	respect	NOUN
taxlaw-2803	878	6	finally	finally	ADV
taxlaw-2803	878	7	,	,	PUNCT
taxlaw-2803	878	8	there	there	PRON
taxlaw-2803	878	9	is	be	VERB
taxlaw-2803	878	10	the	the	DET
taxlaw-2803	878	11	issue	issue	NOUN
taxlaw-2803	878	12	of	of	ADP
taxlaw-2803	878	13	overall	overall	ADJ
taxlaw-2803	878	14	respect	respect	NOUN
taxlaw-2803	878	15	for	for	ADP
taxlaw-2803	878	16	the	the	DET
taxlaw-2803	878	17	tax	tax	NOUN
taxlaw-2803	878	18	system	system	NOUN
taxlaw-2803	878	19	.	.	PUNCT
taxlaw-2803	879	1	as	as	SCONJ
taxlaw-2803	879	2	discussed	discuss	VERB
taxlaw-2803	879	3	above	above	ADV
taxlaw-2803	879	4	,	,	PUNCT
taxlaw-2803	879	5	the	the	DET
taxlaw-2803	879	6	current	current	ADJ
taxlaw-2803	879	7	system	system	NOUN
taxlaw-2803	879	8	could	could	AUX
taxlaw-2803	879	9	be	be	AUX
taxlaw-2803	879	10	seen	see	VERB
taxlaw-2803	879	11	as	as	ADP
taxlaw-2803	879	12	two	two	NUM
taxlaw-2803	879	13	different	different	ADJ
taxlaw-2803	879	14	tax	tax	NOUN
taxlaw-2803	879	15	systems	system	NOUN
taxlaw-2803	879	16	:	:	PUNCT
taxlaw-2803	879	17	non	non	NOUN
taxlaw-2803	879	18	-	-	NOUN
taxlaw-2803	879	19	itemizers	itemizer	NOUN
taxlaw-2803	879	20	are	be	AUX
taxlaw-2803	879	21	taxed	tax	VERB
taxlaw-2803	879	22	on	on	ADP
taxlaw-2803	879	23	agi	agi	NOUN
taxlaw-2803	879	24	,	,	PUNCT
taxlaw-2803	879	25	but	but	CCONJ
taxlaw-2803	879	26	with	with	ADP
taxlaw-2803	879	27	a	a	DET
taxlaw-2803	879	28	rate	rate	NOUN
taxlaw-2803	879	29	structure	structure	NOUN
taxlaw-2803	879	30	that	that	PRON
taxlaw-2803	879	31	includes	include	VERB
taxlaw-2803	879	32	zero	zero	NUM
taxlaw-2803	879	33	bracket	bracket	NOUN
taxlaw-2803	879	34	,	,	PUNCT
taxlaw-2803	879	35	while	while	SCONJ
taxlaw-2803	879	36	itemizers	itemizer	NOUN
taxlaw-2803	879	37	are	be	AUX
taxlaw-2803	879	38	taxed	tax	VERB
taxlaw-2803	879	39	on	on	ADP
taxlaw-2803	879	40	taxable	taxable	ADJ
taxlaw-2803	879	41	income	income	NOUN
taxlaw-2803	879	42	,	,	PUNCT
taxlaw-2803	879	43	but	but	CCONJ
taxlaw-2803	879	44	with	with	ADP
taxlaw-2803	879	45	a	a	DET
taxlaw-2803	879	46	rate	rate	NOUN
taxlaw-2803	879	47	structure	structure	NOUN
taxlaw-2803	879	48	that	that	PRON
taxlaw-2803	879	49	does	do	AUX
taxlaw-2803	879	50	not	not	PART
taxlaw-2803	879	51	include	include	VERB
taxlaw-2803	879	52	a	a	DET
taxlaw-2803	879	53	zero	zero	NUM
taxlaw-2803	879	54	bracket	bracket	NOUN
taxlaw-2803	879	55	.	.	PUNCT
taxlaw-2803	880	1	152	152	NUM
taxlaw-2803	880	2	while	while	SCONJ
taxlaw-2803	880	3	the	the	DET
taxlaw-2803	880	4	computational	computational	ADJ
taxlaw-2803	880	5	results	result	NOUN
taxlaw-2803	880	6	are	be	AUX
taxlaw-2803	880	7	the	the	DET
taxlaw-2803	880	8	same	same	ADJ
taxlaw-2803	880	9	in	in	ADP
taxlaw-2803	880	10	either	either	DET
taxlaw-2803	880	11	frame	frame	NOUN
taxlaw-2803	880	12	,	,	PUNCT
taxlaw-2803	880	13	the	the	DET
taxlaw-2803	880	14	change	change	NOUN
taxlaw-2803	880	15	in	in	ADP
taxlaw-2803	880	16	perspective	perspective	NOUN
taxlaw-2803	880	17	could	could	AUX
taxlaw-2803	880	18	be	be	AUX
taxlaw-2803	880	19	profound	profound	ADJ
taxlaw-2803	880	20	.	.	PUNCT
taxlaw-2803	881	1	if	if	SCONJ
taxlaw-2803	881	2	middle	middle	ADJ
taxlaw-2803	881	3	-	-	PUNCT
taxlaw-2803	881	4	income	income	NOUN
taxlaw-2803	881	5	taxpayers	taxpayer	NOUN
taxlaw-2803	881	6	see	see	VERB
taxlaw-2803	881	7	themselves	themselves	PRON
taxlaw-2803	881	8	as	as	ADP
taxlaw-2803	881	9	being	be	AUX
taxlaw-2803	881	10	taxed	tax	VERB
taxlaw-2803	881	11	on	on	ADP
taxlaw-2803	881	12	a	a	DET
taxlaw-2803	881	13	different	different	ADJ
taxlaw-2803	881	14	tax	tax	NOUN
taxlaw-2803	881	15	base	base	NOUN
taxlaw-2803	881	16	than	than	ADP
taxlaw-2803	881	17	high	high	ADJ
taxlaw-2803	881	18	-	-	PUNCT
taxlaw-2803	881	19	income	income	NOUN
taxlaw-2803	881	20	taxpayers	taxpayer	NOUN
taxlaw-2803	881	21	,	,	PUNCT
taxlaw-2803	881	22	it	it	PRON
taxlaw-2803	881	23	could	could	AUX
taxlaw-2803	881	24	undermine	undermine	VERB
taxlaw-2803	881	25	belief	belief	NOUN
taxlaw-2803	881	26	in	in	ADP
taxlaw-2803	881	27	the	the	DET
taxlaw-2803	881	28	tax	tax	NOUN
taxlaw-2803	881	29	system	system	NOUN
taxlaw-2803	881	30	as	as	ADP
taxlaw-2803	881	31	fundamentally	fundamentally	ADV
taxlaw-2803	881	32	fair	fair	ADJ
taxlaw-2803	881	33	.	.	PUNCT
taxlaw-2803	882	1	even	even	ADV
taxlaw-2803	882	2	if	if	SCONJ
taxlaw-2803	882	3	the	the	DET
taxlaw-2803	882	4	zero	zero	NUM
taxlaw-2803	882	5	bracket	bracket	NOUN
taxlaw-2803	882	6	is	be	AUX
taxlaw-2803	882	7	a	a	DET
taxlaw-2803	882	8	fair	fair	ADJ
taxlaw-2803	882	9	trade	trade	NOUN
taxlaw-2803	882	10	-	-	PUNCT
taxlaw-2803	882	11	off	off	NOUN
taxlaw-2803	882	12	for	for	ADP
taxlaw-2803	882	13	a	a	DET
taxlaw-2803	882	14	higher	high	ADJ
taxlaw-2803	882	15	tax	tax	NOUN
taxlaw-2803	882	16	base	base	NOUN
taxlaw-2803	882	17	in	in	ADP
taxlaw-2803	882	18	terms	term	NOUN
taxlaw-2803	882	19	of	of	ADP
taxlaw-2803	882	20	overall	overall	ADJ
taxlaw-2803	882	21	tax	tax	NOUN
taxlaw-2803	882	22	benefit	benefit	NOUN
taxlaw-2803	882	23	,	,	PUNCT
taxlaw-2803	882	24	there	there	PRON
taxlaw-2803	882	25	still	still	ADV
taxlaw-2803	882	26	may	may	AUX
taxlaw-2803	882	27	be	be	AUX
taxlaw-2803	882	28	a	a	DET
taxlaw-2803	882	29	belief	belief	NOUN
taxlaw-2803	882	30	that	that	SCONJ
taxlaw-2803	882	31	vertical	vertical	ADJ
taxlaw-2803	882	32	equity	equity	NOUN
taxlaw-2803	882	33	has	have	AUX
taxlaw-2803	882	34	been	be	AUX
taxlaw-2803	882	35	compromised	compromise	VERB
taxlaw-2803	882	36	.	.	PUNCT
taxlaw-2803	883	1	it	it	PRON
taxlaw-2803	883	2	is	be	AUX
taxlaw-2803	883	3	beyond	beyond	ADP
taxlaw-2803	883	4	the	the	DET
taxlaw-2803	883	5	scope	scope	NOUN
taxlaw-2803	883	6	of	of	ADP
taxlaw-2803	883	7	this	this	DET
taxlaw-2803	883	8	paper	paper	NOUN
taxlaw-2803	883	9	—	—	PUNCT
taxlaw-2803	883	10	and	and	CCONJ
taxlaw-2803	883	11	perhaps	perhaps	ADV
taxlaw-2803	883	12	impossible	impossible	ADJ
taxlaw-2803	883	13	—	—	PUNCT
taxlaw-2803	883	14	to	to	PART
taxlaw-2803	883	15	tie	tie	VERB
taxlaw-2803	883	16	the	the	DET
taxlaw-2803	883	17	tax	tax	NOUN
taxlaw-2803	883	18	gap	gap	NOUN
taxlaw-2803	883	19	or	or	CCONJ
taxlaw-2803	883	20	current	current	ADJ
taxlaw-2803	883	21	anti	anti	ADJ
taxlaw-2803	883	22	-	-	ADJ
taxlaw-2803	883	23	tax	tax	ADJ
taxlaw-2803	883	24	movements	movement	NOUN
taxlaw-2803	883	25	directly	directly	ADV
taxlaw-2803	883	26	to	to	ADP
taxlaw-2803	883	27	any	any	DET
taxlaw-2803	883	28	disrespect	disrespect	NOUN
taxlaw-2803	883	29	bred	breed	VERB
taxlaw-2803	883	30	by	by	ADP
taxlaw-2803	883	31	the	the	DET
taxlaw-2803	883	32	standard	standard	ADJ
taxlaw-2803	883	33	deduction	deduction	NOUN
taxlaw-2803	883	34	.	.	PUNCT
taxlaw-2803	884	1	but	but	CCONJ
taxlaw-2803	884	2	it	it	PRON
taxlaw-2803	884	3	certainly	certainly	ADV
taxlaw-2803	884	4	does	do	AUX
taxlaw-2803	884	5	not	not	PART
taxlaw-2803	884	6	help	help	VERB
taxlaw-2803	884	7	.	.	PUNCT
taxlaw-2803	885	1	d.	d.	PROPN
taxlaw-2803	885	2	summary	summary	PROPN
taxlaw-2803	885	3	in	in	ADP
taxlaw-2803	885	4	part	part	PROPN
taxlaw-2803	885	5	ii	ii	PROPN
taxlaw-2803	885	6	,	,	PUNCT
taxlaw-2803	885	7	this	this	DET
taxlaw-2803	885	8	article	article	NOUN
taxlaw-2803	885	9	showed	show	VERB
taxlaw-2803	885	10	the	the	DET
taxlaw-2803	885	11	historical	historical	ADJ
taxlaw-2803	885	12	progression	progression	NOUN
taxlaw-2803	885	13	of	of	ADP
taxlaw-2803	885	14	the	the	DET
taxlaw-2803	885	15	standard	standard	ADJ
taxlaw-2803	885	16	deduction	deduction	NOUN
taxlaw-2803	885	17	from	from	ADP
taxlaw-2803	885	18	a	a	DET
taxlaw-2803	885	19	purely	purely	ADV
taxlaw-2803	885	20	simplifying	simplify	VERB
taxlaw-2803	885	21	provision	provision	NOUN
taxlaw-2803	885	22	to	to	ADP
taxlaw-2803	885	23	one	one	NUM
taxlaw-2803	885	24	that	that	PRON
taxlaw-2803	885	25	plays	play	VERB
taxlaw-2803	885	26	an	an	DET
taxlaw-2803	885	27	increasingly	increasingly	ADV
taxlaw-2803	885	28	important	important	ADJ
taxlaw-2803	885	29	progressivity	progressivity	NOUN
taxlaw-2803	885	30	role	role	NOUN
taxlaw-2803	885	31	.	.	PUNCT
taxlaw-2803	886	1	as	as	SCONJ
taxlaw-2803	886	2	that	that	DET
taxlaw-2803	886	3	part	part	NOUN
taxlaw-2803	886	4	shows	show	VERB
taxlaw-2803	886	5	,	,	PUNCT
taxlaw-2803	886	6	there	there	PRON
taxlaw-2803	886	7	has	have	AUX
taxlaw-2803	886	8	been	be	AUX
taxlaw-2803	886	9	a	a	DET
taxlaw-2803	886	10	clear	clear	ADJ
taxlaw-2803	886	11	congressional	congressional	ADJ
taxlaw-2803	886	12	intent	intent	NOUN
taxlaw-2803	886	13	to	to	PART
taxlaw-2803	886	14	have	have	AUX
taxlaw-2803	886	15	some	some	DET
taxlaw-2803	886	16	relatively	relatively	ADV
taxlaw-2803	886	17	large	large	ADJ
taxlaw-2803	886	18	amount	amount	NOUN
taxlaw-2803	886	19	of	of	ADP
taxlaw-2803	886	20	untaxed	untaxed	ADJ
taxlaw-2803	886	21	income	income	NOUN
taxlaw-2803	886	22	.	.	PUNCT
taxlaw-2803	887	1	in	in	ADP
taxlaw-2803	887	2	this	this	DET
taxlaw-2803	887	3	part	part	NOUN
taxlaw-2803	887	4	presented	present	VERB
taxlaw-2803	887	5	two	two	NUM
taxlaw-2803	887	6	extreme	extreme	ADJ
taxlaw-2803	887	7	versions	version	NOUN
taxlaw-2803	887	8	of	of	ADP
taxlaw-2803	887	9	the	the	DET
taxlaw-2803	887	10	standard	standard	ADJ
taxlaw-2803	887	11	deduction	deduction	NOUN
taxlaw-2803	887	12	—	—	PUNCT
taxlaw-2803	887	13	one	one	NUM
taxlaw-2803	887	14	in	in	ADP
taxlaw-2803	887	15	which	which	PRON
taxlaw-2803	887	16	it	it	PRON
taxlaw-2803	887	17	functioned	function	VERB
taxlaw-2803	887	18	entirely	entirely	ADV
taxlaw-2803	887	19	as	as	ADP
taxlaw-2803	887	20	a	a	DET
taxlaw-2803	887	21	simplification	simplification	NOUN
taxlaw-2803	887	22	measure	measure	NOUN
taxlaw-2803	887	23	with	with	ADP
taxlaw-2803	887	24	no	no	DET
taxlaw-2803	887	25	zba	zba	NOUN
taxlaw-2803	887	26	role	role	NOUN
taxlaw-2803	887	27	and	and	CCONJ
taxlaw-2803	887	28	one	one	NUM
taxlaw-2803	887	29	where	where	SCONJ
taxlaw-2803	887	30	it	it	PRON
taxlaw-2803	887	31	was	be	AUX
taxlaw-2803	887	32	entirely	entirely	ADV
taxlaw-2803	887	33	a	a	DET
taxlaw-2803	887	34	zba	zba	NOUN
taxlaw-2803	887	35	(	(	PUNCT
taxlaw-2803	887	36	plus	plus	CCONJ
taxlaw-2803	887	37	a	a	DET
taxlaw-2803	887	38	floor	floor	NOUN
taxlaw-2803	887	39	under	under	ADP
taxlaw-2803	887	40	the	the	DET
taxlaw-2803	887	41	itemized	itemize	VERB
taxlaw-2803	887	42	deductions	deduction	NOUN
taxlaw-2803	887	43	)	)	PUNCT
taxlaw-2803	887	44	.	.	PUNCT
taxlaw-2803	888	1	it	it	PRON
taxlaw-2803	888	2	also	also	ADV
taxlaw-2803	888	3	presented	present	VERB
taxlaw-2803	888	4	several	several	ADJ
taxlaw-2803	888	5	other	other	ADJ
taxlaw-2803	888	6	ways	way	NOUN
taxlaw-2803	888	7	of	of	ADP
taxlaw-2803	888	8	framing	frame	VERB
taxlaw-2803	888	9	the	the	DET
taxlaw-2803	888	10	standard	standard	ADJ
taxlaw-2803	888	11	deduction	deduction	NOUN
taxlaw-2803	888	12	:	:	PUNCT
taxlaw-2803	888	13	as	as	ADP
taxlaw-2803	888	14	a	a	DET
taxlaw-2803	888	15	combination	combination	NOUN
taxlaw-2803	888	16	of	of	ADP
taxlaw-2803	888	17	zba	zba	NOUN
taxlaw-2803	888	18	and	and	CCONJ
taxlaw-2803	888	19	simplified	simplified	ADJ
taxlaw-2803	888	20	substitute	substitute	NOUN
taxlaw-2803	888	21	for	for	ADP
taxlaw-2803	888	22	the	the	DET
taxlaw-2803	888	23	itemized	itemize	VERB
taxlaw-2803	888	24	143	143	NUM
taxlaw-2803	888	25	see	see	NOUN
taxlaw-2803	888	26	supra	supra	PROPN
taxlaw-2803	888	27	note	note	PROPN
taxlaw-2803	888	28	99	99	NUM
taxlaw-2803	888	29	.	.	PUNCT
taxlaw-2803	889	1	144	144	NUM
taxlaw-2803	889	2	see	see	VERB
taxlaw-2803	889	3	supra	supra	PROPN
taxlaw-2803	889	4	note	note	PROPN
taxlaw-2803	889	5	6	6	NUM
taxlaw-2803	889	6	.	.	NOUN
taxlaw-2803	889	7	145	145	NUM
taxlaw-2803	889	8	whereas	whereas	SCONJ
taxlaw-2803	889	9	the	the	DET
taxlaw-2803	889	10	standard	standard	ADJ
taxlaw-2803	889	11	deduction	deduction	NOUN
taxlaw-2803	889	12	alone	alone	ADJ
taxlaw-2803	889	13	forces	force	NOUN
taxlaw-2803	889	14	different	different	ADJ
taxlaw-2803	889	15	,	,	PUNCT
taxlaw-2803	889	16	unrelated	unrelated	ADJ
taxlaw-2803	889	17	deductions	deduction	NOUN
taxlaw-2803	889	18	to	to	PART
taxlaw-2803	889	19	be	be	AUX
taxlaw-2803	889	20	considered	consider	VERB
taxlaw-2803	889	21	together	together	ADV
taxlaw-2803	889	22	,	,	PUNCT
taxlaw-2803	889	23	adding	add	VERB
taxlaw-2803	889	24	a	a	DET
taxlaw-2803	889	25	floor	floor	NOUN
taxlaw-2803	889	26	calculated	calculate	VERB
taxlaw-2803	889	27	as	as	ADP
taxlaw-2803	889	28	a	a	DET
taxlaw-2803	889	29	percentage	percentage	NOUN
taxlaw-2803	889	30	of	of	ADP
taxlaw-2803	889	31	agi	agi	NOUN
taxlaw-2803	889	32	adds	add	VERB
taxlaw-2803	889	33	a	a	DET
taxlaw-2803	889	34	third	third	ADJ
taxlaw-2803	889	35	dimension	dimension	NOUN
taxlaw-2803	889	36	—	—	PUNCT
taxlaw-2803	889	37	income	income	NOUN
taxlaw-2803	889	38	—	—	PUNCT
taxlaw-2803	889	39	to	to	ADP
taxlaw-2803	889	40	the	the	DET
taxlaw-2803	889	41	mix	mix	NOUN
taxlaw-2803	889	42	.	.	PUNCT
taxlaw-2803	890	1	it	it	PRON
taxlaw-2803	890	2	is	be	AUX
taxlaw-2803	890	3	difficult	difficult	ADJ
taxlaw-2803	890	4	to	to	PART
taxlaw-2803	890	5	predict	predict	VERB
taxlaw-2803	890	6	the	the	DET
taxlaw-2803	890	7	effects	effect	NOUN
taxlaw-2803	890	8	of	of	ADP
taxlaw-2803	890	9	this	this	DET
taxlaw-2803	890	10	mish	mish	ADJ
taxlaw-2803	890	11	-	-	PUNCT
taxlaw-2803	890	12	mash	mash	NOUN
taxlaw-2803	890	13	given	give	VERB
taxlaw-2803	890	14	the	the	DET
taxlaw-2803	890	15	diversity	diversity	NOUN
taxlaw-2803	890	16	of	of	ADP
taxlaw-2803	890	17	taxpayers	taxpayer	NOUN
taxlaw-2803	890	18	.	.	PUNCT
taxlaw-2803	891	1	146	146	NUM
taxlaw-2803	891	2	e.g.	e.g.	ADJ
taxlaw-2803	891	3	,	,	PUNCT
taxlaw-2803	891	4	i.r.c	i.r.c	NOUN
taxlaw-2803	891	5	.	.	PUNCT
taxlaw-2803	892	1	§	§	PROPN
taxlaw-2803	892	2	§	§	PROPN
taxlaw-2803	892	3	21	21	NUM
taxlaw-2803	892	4	(	(	PUNCT
taxlaw-2803	892	5	expenses	expense	NOUN
taxlaw-2803	892	6	for	for	ADP
taxlaw-2803	892	7	dependent	dependent	ADJ
taxlaw-2803	892	8	care	care	NOUN
taxlaw-2803	892	9	necessary	necessary	ADJ
taxlaw-2803	892	10	for	for	ADP
taxlaw-2803	892	11	employment	employment	NOUN
taxlaw-2803	892	12	)	)	PUNCT
taxlaw-2803	892	13	,	,	PUNCT
taxlaw-2803	892	14	25a	25a	NUM
taxlaw-2803	892	15	(	(	PUNCT
taxlaw-2803	892	16	hope	hope	NOUN
taxlaw-2803	892	17	and	and	CCONJ
taxlaw-2803	892	18	lifetime	lifetime	NOUN
taxlaw-2803	892	19	learning	learn	VERB
taxlaw-2803	892	20	credits	credit	NOUN
taxlaw-2803	892	21	)	)	PUNCT
taxlaw-2803	892	22	(	(	PUNCT
taxlaw-2803	892	23	2010	2010	NUM
taxlaw-2803	892	24	)	)	PUNCT
taxlaw-2803	892	25	.	.	PUNCT
taxlaw-2803	893	1	147	147	NUM
taxlaw-2803	893	2	e.g.	e.g.	ADJ
taxlaw-2803	893	3	,	,	PUNCT
taxlaw-2803	893	4	i.r.c	i.r.c	NOUN
taxlaw-2803	893	5	.	.	PUNCT
taxlaw-2803	894	1	§	§	PROPN
taxlaw-2803	894	2	§	§	PROPN
taxlaw-2803	894	3	62(a)(17	62(a)(17	NUM
taxlaw-2803	894	4	)	)	PUNCT
taxlaw-2803	894	5	,	,	PUNCT
taxlaw-2803	894	6	221	221	NUM
taxlaw-2803	894	7	(	(	PUNCT
taxlaw-2803	894	8	interest	interest	NOUN
taxlaw-2803	894	9	on	on	ADP
taxlaw-2803	894	10	education	education	NOUN
taxlaw-2803	894	11	loans	loan	NOUN
taxlaw-2803	894	12	)	)	PUNCT
taxlaw-2803	894	13	(	(	PUNCT
taxlaw-2803	894	14	2010	2010	NUM
taxlaw-2803	894	15	)	)	PUNCT
taxlaw-2803	894	16	.	.	PUNCT
taxlaw-2803	895	1	148	148	NUM
taxlaw-2803	895	2	i.r.c	i.r.c	NOUN
taxlaw-2803	895	3	.	.	PUNCT
taxlaw-2803	896	1	§	§	PROPN
taxlaw-2803	896	2	§	§	PROPN
taxlaw-2803	896	3	62(a)(19	62(a)(19	NUM
taxlaw-2803	896	4	)	)	PUNCT
taxlaw-2803	896	5	,	,	PUNCT
taxlaw-2803	896	6	223	223	NUM
taxlaw-2803	896	7	(	(	PUNCT
taxlaw-2803	896	8	2010	2010	NUM
taxlaw-2803	896	9	)	)	PUNCT
taxlaw-2803	896	10	.	.	PUNCT
taxlaw-2803	897	1	149	149	NUM
taxlaw-2803	897	2	i.r.c	i.r.c	NOUN
taxlaw-2803	897	3	.	.	PUNCT
taxlaw-2803	898	1	§	§	PROPN
taxlaw-2803	898	2	213	213	NUM
taxlaw-2803	898	3	(	(	PUNCT
taxlaw-2803	898	4	2010	2010	NUM
taxlaw-2803	898	5	)	)	PUNCT
taxlaw-2803	898	6	.	.	PUNCT
taxlaw-2803	899	1	150	150	NUM
taxlaw-2803	899	2	i.r.c	i.r.c	NOUN
taxlaw-2803	899	3	.	.	PUNCT
taxlaw-2803	900	1	§	§	PROPN
taxlaw-2803	900	2	62(a)(2)(d	62(a)(2)(d	NUM
taxlaw-2803	900	3	)	)	PUNCT
taxlaw-2803	900	4	(	(	PUNCT
taxlaw-2803	900	5	2010	2010	NUM
taxlaw-2803	900	6	)	)	PUNCT
taxlaw-2803	900	7	.	.	PUNCT
taxlaw-2803	901	1	151	151	NUM
taxlaw-2803	901	2	i.r.c	i.r.c	NOUN
taxlaw-2803	901	3	.	.	PUNCT
taxlaw-2803	902	1	§	§	PROPN
taxlaw-2803	902	2	162	162	NUM
taxlaw-2803	902	3	(	(	PUNCT
taxlaw-2803	902	4	2010	2010	NUM
taxlaw-2803	902	5	)	)	PUNCT
taxlaw-2803	902	6	.	.	PUNCT
taxlaw-2803	903	1	152	152	NUM
taxlaw-2803	903	2	see	see	VERB
taxlaw-2803	903	3	supra	supra	PROPN
taxlaw-2803	903	4	part	part	PROPN
taxlaw-2803	903	5	iii.b.4	iii.b.4	PROPN
taxlaw-2803	903	6	.	.	PUNCT
taxlaw-2803	904	1	232	232	NUM
taxlaw-2803	904	2	columbia	columbia	PROPN
taxlaw-2803	904	3	journal	journal	PROPN
taxlaw-2803	904	4	of	of	ADP
taxlaw-2803	904	5	tax	tax	NOUN
taxlaw-2803	904	6	law	law	NOUN
taxlaw-2803	904	7	[	[	X
taxlaw-2803	904	8	vol.2:203	vol.2:203	ADP
taxlaw-2803	904	9	deductions	deduction	NOUN
taxlaw-2803	904	10	(	(	PUNCT
taxlaw-2803	904	11	involving	involve	VERB
taxlaw-2803	904	12	a	a	DET
taxlaw-2803	904	13	separation	separation	NOUN
taxlaw-2803	904	14	of	of	ADP
taxlaw-2803	904	15	the	the	DET
taxlaw-2803	904	16	standard	standard	ADJ
taxlaw-2803	904	17	deduction	deduction	NOUN
taxlaw-2803	904	18	amount	amount	NOUN
taxlaw-2803	904	19	and	and	CCONJ
taxlaw-2803	904	20	the	the	DET
taxlaw-2803	904	21	threshold	threshold	NOUN
taxlaw-2803	904	22	above	above	ADP
taxlaw-2803	904	23	which	which	PRON
taxlaw-2803	904	24	such	such	ADJ
taxlaw-2803	904	25	deduction	deduction	NOUN
taxlaw-2803	904	26	can	can	AUX
taxlaw-2803	904	27	be	be	AUX
taxlaw-2803	904	28	taken	take	VERB
taxlaw-2803	904	29	)	)	PUNCT
taxlaw-2803	904	30	;	;	PUNCT
taxlaw-2803	904	31	as	as	ADP
taxlaw-2803	904	32	a	a	DET
taxlaw-2803	904	33	variable	variable	ADJ
taxlaw-2803	904	34	zba	zba	NOUN
taxlaw-2803	904	35	that	that	PRON
taxlaw-2803	904	36	phases	phase	VERB
taxlaw-2803	904	37	out	out	ADP
taxlaw-2803	904	38	with	with	ADP
taxlaw-2803	904	39	itemizable	itemizable	ADJ
taxlaw-2803	904	40	expenses	expense	NOUN
taxlaw-2803	904	41	;	;	PUNCT
taxlaw-2803	904	42	and	and	CCONJ
taxlaw-2803	904	43	as	as	ADP
taxlaw-2803	904	44	two	two	NUM
taxlaw-2803	904	45	distinct	distinct	ADJ
taxlaw-2803	904	46	tax	tax	NOUN
taxlaw-2803	904	47	bases	basis	NOUN
taxlaw-2803	904	48	and	and	CCONJ
taxlaw-2803	904	49	rate	rate	NOUN
taxlaw-2803	904	50	structures	structure	NOUN
taxlaw-2803	904	51	depending	depend	VERB
taxlaw-2803	904	52	on	on	ADP
taxlaw-2803	904	53	the	the	DET
taxlaw-2803	904	54	amount	amount	NOUN
taxlaw-2803	904	55	of	of	ADP
taxlaw-2803	904	56	itemizable	itemizable	ADJ
taxlaw-2803	904	57	expenses	expense	NOUN
taxlaw-2803	904	58	.	.	PUNCT
taxlaw-2803	905	1	of	of	ADP
taxlaw-2803	905	2	these	these	DET
taxlaw-2803	905	3	different	different	ADJ
taxlaw-2803	905	4	views	view	NOUN
taxlaw-2803	905	5	,	,	PUNCT
taxlaw-2803	905	6	the	the	DET
taxlaw-2803	905	7	most	most	ADV
taxlaw-2803	905	8	coherent	coherent	ADJ
taxlaw-2803	905	9	is	be	AUX
taxlaw-2803	905	10	the	the	DET
taxlaw-2803	905	11	progressivity	progressivity	NOUN
taxlaw-2803	905	12	-	-	PUNCT
taxlaw-2803	905	13	centric	centric	ADJ
taxlaw-2803	905	14	,	,	PUNCT
taxlaw-2803	905	15	high	high	ADJ
taxlaw-2803	905	16	-	-	PUNCT
taxlaw-2803	905	17	zba	zba	NOUN
taxlaw-2803	905	18	view	view	NOUN
taxlaw-2803	905	19	—	—	PUNCT
taxlaw-2803	905	20	that	that	SCONJ
taxlaw-2803	905	21	the	the	DET
taxlaw-2803	905	22	standard	standard	ADJ
taxlaw-2803	905	23	deduction	deduction	NOUN
taxlaw-2803	905	24	is	be	AUX
taxlaw-2803	905	25	simply	simply	ADV
taxlaw-2803	905	26	a	a	DET
taxlaw-2803	905	27	zba	zba	NOUN
taxlaw-2803	905	28	coupled	couple	VERB
taxlaw-2803	905	29	with	with	ADP
taxlaw-2803	905	30	a	a	DET
taxlaw-2803	905	31	single	single	ADJ
taxlaw-2803	905	32	floor	floor	NOUN
taxlaw-2803	905	33	under	under	ADP
taxlaw-2803	905	34	the	the	DET
taxlaw-2803	905	35	itemized	itemize	VERB
taxlaw-2803	905	36	deductions	deduction	NOUN
taxlaw-2803	905	37	.	.	PUNCT
taxlaw-2803	906	1	the	the	DET
taxlaw-2803	906	2	flaws	flaw	NOUN
taxlaw-2803	906	3	in	in	ADP
taxlaw-2803	906	4	the	the	DET
taxlaw-2803	906	5	other	other	ADJ
taxlaw-2803	906	6	views	view	NOUN
taxlaw-2803	906	7	are	be	AUX
taxlaw-2803	906	8	too	too	ADV
taxlaw-2803	906	9	great	great	ADJ
taxlaw-2803	906	10	to	to	PART
taxlaw-2803	906	11	withstand	withstand	VERB
taxlaw-2803	906	12	scrutiny	scrutiny	NOUN
taxlaw-2803	906	13	,	,	PUNCT
taxlaw-2803	906	14	and	and	CCONJ
taxlaw-2803	906	15	the	the	DET
taxlaw-2803	906	16	current	current	ADJ
taxlaw-2803	906	17	structure	structure	NOUN
taxlaw-2803	906	18	of	of	ADP
taxlaw-2803	906	19	the	the	DET
taxlaw-2803	906	20	standard	standard	ADJ
taxlaw-2803	906	21	deduction	deduction	NOUN
taxlaw-2803	906	22	is	be	AUX
taxlaw-2803	906	23	too	too	ADV
taxlaw-2803	906	24	far	far	ADV
taxlaw-2803	906	25	divorced	divorced	ADJ
taxlaw-2803	906	26	from	from	ADP
taxlaw-2803	906	27	those	those	DET
taxlaw-2803	906	28	view	view	NOUN
taxlaw-2803	906	29	’s	’s	PART
taxlaw-2803	906	30	purposes	purpose	NOUN
taxlaw-2803	906	31	.	.	PUNCT
taxlaw-2803	907	1	153	153	NUM
taxlaw-2803	907	2	the	the	DET
taxlaw-2803	907	3	progressivity	progressivity	NOUN
taxlaw-2803	907	4	-	-	PUNCT
taxlaw-2803	907	5	centric	centric	ADJ
taxlaw-2803	907	6	view	view	NOUN
taxlaw-2803	907	7	is	be	AUX
taxlaw-2803	907	8	also	also	ADV
taxlaw-2803	907	9	most	most	ADV
taxlaw-2803	907	10	consistent	consistent	ADJ
taxlaw-2803	907	11	with	with	ADP
taxlaw-2803	907	12	the	the	DET
taxlaw-2803	907	13	legislative	legislative	ADJ
taxlaw-2803	907	14	history	history	NOUN
taxlaw-2803	907	15	and	and	CCONJ
taxlaw-2803	907	16	congress	congress	PROPN
taxlaw-2803	907	17	’s	’s	PART
taxlaw-2803	907	18	intent	intent	NOUN
taxlaw-2803	907	19	to	to	PART
taxlaw-2803	907	20	allow	allow	VERB
taxlaw-2803	907	21	for	for	ADP
taxlaw-2803	907	22	a	a	DET
taxlaw-2803	907	23	large	large	ADJ
taxlaw-2803	907	24	amount	amount	NOUN
taxlaw-2803	907	25	of	of	ADP
taxlaw-2803	907	26	untaxed	untaxed	ADJ
taxlaw-2803	907	27	income	income	NOUN
taxlaw-2803	907	28	,	,	PUNCT
taxlaw-2803	907	29	especially	especially	ADV
taxlaw-2803	907	30	to	to	ADP
taxlaw-2803	907	31	low	low	ADJ
taxlaw-2803	907	32	-	-	PUNCT
taxlaw-2803	907	33	income	income	NOUN
taxlaw-2803	907	34	persons	person	NOUN
taxlaw-2803	907	35	.	.	PUNCT
taxlaw-2803	908	1	154	154	NUM
taxlaw-2803	908	2	as	as	SCONJ
taxlaw-2803	908	3	shown	show	VERB
taxlaw-2803	908	4	in	in	ADP
taxlaw-2803	908	5	part	part	NOUN
taxlaw-2803	908	6	iii.b.2	iii.b.2	PROPN
taxlaw-2803	908	7	,	,	PUNCT
taxlaw-2803	908	8	this	this	DET
taxlaw-2803	908	9	high	high	ADJ
taxlaw-2803	908	10	-	-	PUNCT
taxlaw-2803	908	11	zba	zba	NOUN
taxlaw-2803	908	12	view	view	NOUN
taxlaw-2803	908	13	is	be	AUX
taxlaw-2803	908	14	not	not	PART
taxlaw-2803	908	15	without	without	ADP
taxlaw-2803	908	16	flaws	flaw	NOUN
taxlaw-2803	908	17	,	,	PUNCT
taxlaw-2803	908	18	but	but	CCONJ
taxlaw-2803	908	19	as	as	SCONJ
taxlaw-2803	908	20	shown	show	VERB
taxlaw-2803	908	21	in	in	ADP
taxlaw-2803	908	22	the	the	DET
taxlaw-2803	908	23	following	follow	VERB
taxlaw-2803	908	24	section	section	NOUN
taxlaw-2803	908	25	,	,	PUNCT
taxlaw-2803	908	26	it	it	PRON
taxlaw-2803	908	27	is	be	AUX
taxlaw-2803	908	28	also	also	ADV
taxlaw-2803	908	29	the	the	DET
taxlaw-2803	908	30	easiest	easy	ADJ
taxlaw-2803	908	31	to	to	PART
taxlaw-2803	908	32	fix	fix	VERB
taxlaw-2803	908	33	.	.	PUNCT
taxlaw-2803	909	1	iv	iv	X
taxlaw-2803	909	2	.	.	PUNCT
taxlaw-2803	910	1	a	a	DET
taxlaw-2803	910	2	proposal	proposal	NOUN
taxlaw-2803	910	3	:	:	PUNCT
taxlaw-2803	910	4	the	the	DET
taxlaw-2803	910	5	zero	zero	NUM
taxlaw-2803	910	6	bracket	bracket	NOUN
taxlaw-2803	910	7	amount	amount	NOUN
taxlaw-2803	910	8	in	in	ADP
taxlaw-2803	910	9	what	what	PRON
taxlaw-2803	910	10	follows	follow	VERB
taxlaw-2803	910	11	,	,	PUNCT
taxlaw-2803	910	12	the	the	DET
taxlaw-2803	910	13	article	article	NOUN
taxlaw-2803	910	14	proposes	propose	VERB
taxlaw-2803	910	15	and	and	CCONJ
taxlaw-2803	910	16	discusses	discuss	VERB
taxlaw-2803	910	17	a	a	DET
taxlaw-2803	910	18	reform	reform	NOUN
taxlaw-2803	910	19	to	to	ADP
taxlaw-2803	910	20	the	the	DET
taxlaw-2803	910	21	standard	standard	ADJ
taxlaw-2803	910	22	deduction	deduction	NOUN
taxlaw-2803	910	23	and	and	CCONJ
taxlaw-2803	910	24	the	the	DET
taxlaw-2803	910	25	itemized	itemize	VERB
taxlaw-2803	910	26	deductions	deduction	NOUN
taxlaw-2803	910	27	:	:	PUNCT
taxlaw-2803	910	28	replace	replace	VERB
taxlaw-2803	910	29	the	the	DET
taxlaw-2803	910	30	standard	standard	ADJ
taxlaw-2803	910	31	deduction	deduction	NOUN
taxlaw-2803	910	32	with	with	ADP
taxlaw-2803	910	33	a	a	DET
taxlaw-2803	910	34	true	true	ADJ
taxlaw-2803	910	35	zero	zero	NUM
taxlaw-2803	910	36	bracket	bracket	NOUN
taxlaw-2803	910	37	amount	amount	NOUN
taxlaw-2803	910	38	,	,	PUNCT
taxlaw-2803	910	39	independent	independent	ADJ
taxlaw-2803	910	40	of	of	ADP
taxlaw-2803	910	41	any	any	DET
taxlaw-2803	910	42	implied	imply	VERB
taxlaw-2803	910	43	floor	floor	NOUN
taxlaw-2803	910	44	on	on	ADP
taxlaw-2803	910	45	itemized	itemize	VERB
taxlaw-2803	910	46	deductions	deduction	NOUN
taxlaw-2803	910	47	,	,	PUNCT
taxlaw-2803	910	48	and	and	CCONJ
taxlaw-2803	910	49	disaggregate	disaggregate	ADJ
taxlaw-2803	910	50	that	that	DET
taxlaw-2803	910	51	single	single	ADJ
taxlaw-2803	910	52	implied	imply	VERB
taxlaw-2803	910	53	floor	floor	NOUN
taxlaw-2803	910	54	into	into	ADP
taxlaw-2803	910	55	explicit	explicit	ADJ
taxlaw-2803	910	56	floors	floor	NOUN
taxlaw-2803	910	57	on	on	ADP
taxlaw-2803	910	58	individual	individual	ADJ
taxlaw-2803	910	59	deductions	deduction	NOUN
taxlaw-2803	910	60	.	.	PUNCT
taxlaw-2803	911	1	this	this	PRON
taxlaw-2803	911	2	would	would	AUX
taxlaw-2803	911	3	address	address	VERB
taxlaw-2803	911	4	most	most	ADJ
taxlaw-2803	911	5	of	of	ADP
taxlaw-2803	911	6	the	the	DET
taxlaw-2803	911	7	criticisms	criticism	NOUN
taxlaw-2803	911	8	in	in	ADP
taxlaw-2803	911	9	part	part	NOUN
taxlaw-2803	911	10	iii	iii	NOUN
taxlaw-2803	911	11	with	with	ADP
taxlaw-2803	911	12	only	only	ADV
taxlaw-2803	911	13	a	a	DET
taxlaw-2803	911	14	marginal	marginal	ADJ
taxlaw-2803	911	15	increase	increase	NOUN
taxlaw-2803	911	16	in	in	ADP
taxlaw-2803	911	17	complexity	complexity	NOUN
taxlaw-2803	911	18	.	.	PUNCT
taxlaw-2803	912	1	this	this	DET
taxlaw-2803	912	2	part	part	NOUN
taxlaw-2803	912	3	also	also	ADV
taxlaw-2803	912	4	discusses	discuss	VERB
taxlaw-2803	912	5	why	why	SCONJ
taxlaw-2803	912	6	floors	floor	NOUN
taxlaw-2803	912	7	such	such	ADJ
taxlaw-2803	912	8	as	as	ADP
taxlaw-2803	912	9	those	those	PRON
taxlaw-2803	912	10	proposed	propose	VERB
taxlaw-2803	912	11	here	here	ADV
taxlaw-2803	912	12	have	have	VERB
taxlaw-2803	912	13	particular	particular	ADJ
taxlaw-2803	912	14	tax	tax	NOUN
taxlaw-2803	912	15	policy	policy	NOUN
taxlaw-2803	912	16	benefits	benefit	NOUN
taxlaw-2803	912	17	.	.	PUNCT
taxlaw-2803	913	1	a.	a.	NOUN
taxlaw-2803	913	2	replace	replace	VERB
taxlaw-2803	913	3	the	the	DET
taxlaw-2803	913	4	standard	standard	ADJ
taxlaw-2803	913	5	deduction	deduction	NOUN
taxlaw-2803	913	6	with	with	ADP
taxlaw-2803	913	7	a	a	DET
taxlaw-2803	913	8	zero	zero	NUM
taxlaw-2803	913	9	bracket	bracket	NOUN
taxlaw-2803	913	10	and	and	CCONJ
taxlaw-2803	913	11	floors	floor	NOUN
taxlaw-2803	913	12	the	the	DET
taxlaw-2803	913	13	two	two	NUM
taxlaw-2803	913	14	largest	large	ADJ
taxlaw-2803	913	15	drivers	driver	NOUN
taxlaw-2803	913	16	of	of	ADP
taxlaw-2803	913	17	the	the	DET
taxlaw-2803	913	18	problems	problem	NOUN
taxlaw-2803	913	19	i	i	PRON
taxlaw-2803	913	20	have	have	AUX
taxlaw-2803	913	21	discussed	discuss	VERB
taxlaw-2803	913	22	in	in	ADP
taxlaw-2803	913	23	part	part	NOUN
taxlaw-2803	913	24	iii	iii	NUM
taxlaw-2803	913	25	are	be	AUX
taxlaw-2803	913	26	,	,	PUNCT
taxlaw-2803	913	27	first	first	ADV
taxlaw-2803	913	28	,	,	PUNCT
taxlaw-2803	913	29	the	the	DET
taxlaw-2803	913	30	combination	combination	NOUN
taxlaw-2803	913	31	of	of	ADP
taxlaw-2803	913	32	income	income	NOUN
taxlaw-2803	913	33	-	-	PUNCT
taxlaw-2803	913	34	measurement	measurement	NOUN
taxlaw-2803	913	35	and	and	CCONJ
taxlaw-2803	913	36	zba	zba	NOUN
taxlaw-2803	913	37	functions	function	NOUN
taxlaw-2803	913	38	—	—	PUNCT
taxlaw-2803	913	39	combining	combine	VERB
taxlaw-2803	913	40	a	a	DET
taxlaw-2803	913	41	definition	definition	NOUN
taxlaw-2803	913	42	of	of	ADP
taxlaw-2803	913	43	the	the	DET
taxlaw-2803	913	44	tax	tax	NOUN
taxlaw-2803	913	45	base	base	NOUN
taxlaw-2803	913	46	with	with	ADP
taxlaw-2803	913	47	a	a	DET
taxlaw-2803	913	48	tax	tax	NOUN
taxlaw-2803	913	49	rate	rate	NOUN
taxlaw-2803	913	50	schedule	schedule	NOUN
taxlaw-2803	913	51	—	—	PUNCT
taxlaw-2803	913	52	and	and	CCONJ
taxlaw-2803	913	53	,	,	PUNCT
taxlaw-2803	913	54	second	second	ADJ
taxlaw-2803	913	55	,	,	PUNCT
taxlaw-2803	913	56	the	the	DET
taxlaw-2803	913	57	grouping	grouping	NOUN
taxlaw-2803	913	58	of	of	ADP
taxlaw-2803	913	59	unrelated	unrelated	ADJ
taxlaw-2803	913	60	deductions	deduction	NOUN
taxlaw-2803	913	61	under	under	ADP
taxlaw-2803	913	62	one	one	NUM
taxlaw-2803	913	63	standard	standard	ADJ
taxlaw-2803	913	64	deduction	deduction	NOUN
taxlaw-2803	913	65	.	.	PUNCT
taxlaw-2803	914	1	to	to	PART
taxlaw-2803	914	2	fix	fix	VERB
taxlaw-2803	914	3	these	these	DET
taxlaw-2803	914	4	problems	problem	NOUN
taxlaw-2803	914	5	requires	require	VERB
taxlaw-2803	914	6	two	two	NUM
taxlaw-2803	914	7	steps	step	NOUN
taxlaw-2803	914	8	.	.	PUNCT
taxlaw-2803	915	1	first	first	ADV
taxlaw-2803	915	2	,	,	PUNCT
taxlaw-2803	915	3	the	the	DET
taxlaw-2803	915	4	single	single	ADJ
taxlaw-2803	915	5	standard	standard	ADJ
taxlaw-2803	915	6	deduction	deduction	NOUN
taxlaw-2803	915	7	should	should	AUX
taxlaw-2803	915	8	be	be	AUX
taxlaw-2803	915	9	separated	separate	VERB
taxlaw-2803	915	10	into	into	ADP
taxlaw-2803	915	11	a	a	DET
taxlaw-2803	915	12	true	true	ADJ
taxlaw-2803	915	13	,	,	PUNCT
taxlaw-2803	915	14	independent	independent	ADJ
taxlaw-2803	915	15	zba	zba	NOUN
taxlaw-2803	915	16	and	and	CCONJ
taxlaw-2803	915	17	a	a	DET
taxlaw-2803	915	18	separate	separate	ADJ
taxlaw-2803	915	19	floor	floor	NOUN
taxlaw-2803	915	20	under	under	ADP
taxlaw-2803	915	21	the	the	DET
taxlaw-2803	915	22	itemized	itemize	VERB
taxlaw-2803	915	23	deductions	deduction	NOUN
taxlaw-2803	915	24	.	.	PUNCT
taxlaw-2803	916	1	this	this	DET
taxlaw-2803	916	2	change	change	NOUN
taxlaw-2803	916	3	would	would	AUX
taxlaw-2803	916	4	make	make	VERB
taxlaw-2803	916	5	explicit	explicit	ADJ
taxlaw-2803	916	6	what	what	PRON
taxlaw-2803	916	7	is	be	AUX
taxlaw-2803	916	8	already	already	ADV
taxlaw-2803	916	9	the	the	DET
taxlaw-2803	916	10	case	case	NOUN
taxlaw-2803	916	11	in	in	ADP
taxlaw-2803	916	12	the	the	DET
taxlaw-2803	916	13	minds	mind	NOUN
taxlaw-2803	916	14	of	of	ADP
taxlaw-2803	916	15	most	most	ADJ
taxlaw-2803	916	16	analysts	analyst	NOUN
taxlaw-2803	916	17	and	and	CCONJ
taxlaw-2803	916	18	commentators	commentator	NOUN
taxlaw-2803	916	19	:	:	PUNCT
taxlaw-2803	916	20	that	that	SCONJ
taxlaw-2803	916	21	the	the	DET
taxlaw-2803	916	22	standard	standard	ADJ
taxlaw-2803	916	23	deduction	deduction	NOUN
taxlaw-2803	916	24	operates	operate	VERB
taxlaw-2803	916	25	primarily	primarily	ADV
taxlaw-2803	916	26	as	as	ADP
taxlaw-2803	916	27	an	an	DET
taxlaw-2803	916	28	element	element	NOUN
taxlaw-2803	916	29	of	of	ADP
taxlaw-2803	916	30	progressivity	progressivity	NOUN
taxlaw-2803	916	31	—	—	PUNCT
taxlaw-2803	916	32	a	a	DET
taxlaw-2803	916	33	zba	zba	NOUN
taxlaw-2803	916	34	.	.	PROPN
taxlaw-2803	916	35	155	155	NUM
taxlaw-2803	917	1	it	it	PRON
taxlaw-2803	917	2	would	would	AUX
taxlaw-2803	917	3	be	be	AUX
taxlaw-2803	917	4	consistent	consistent	ADJ
taxlaw-2803	917	5	with	with	ADP
taxlaw-2803	917	6	congress	congress	PROPN
taxlaw-2803	917	7	’s	’s	PART
taxlaw-2803	917	8	explicit	explicit	ADJ
taxlaw-2803	917	9	intent	intent	NOUN
taxlaw-2803	917	10	for	for	ADP
taxlaw-2803	917	11	the	the	DET
taxlaw-2803	917	12	standard	standard	ADJ
taxlaw-2803	917	13	deduction	deduction	NOUN
taxlaw-2803	917	14	to	to	PART
taxlaw-2803	917	15	play	play	VERB
taxlaw-2803	917	16	a	a	DET
taxlaw-2803	917	17	zba	zba	NOUN
taxlaw-2803	917	18	role	role	NOUN
taxlaw-2803	917	19	.	.	PUNCT
taxlaw-2803	918	1	156	156	NUM
taxlaw-2803	918	2	it	it	PRON
taxlaw-2803	918	3	would	would	AUX
taxlaw-2803	918	4	separate	separate	VERB
taxlaw-2803	918	5	the	the	DET
taxlaw-2803	918	6	determination	determination	NOUN
taxlaw-2803	918	7	of	of	ADP
taxlaw-2803	918	8	the	the	DET
taxlaw-2803	918	9	proper	proper	ADJ
taxlaw-2803	918	10	amount	amount	NOUN
taxlaw-2803	918	11	of	of	ADP
taxlaw-2803	918	12	untaxed	untaxed	ADJ
taxlaw-2803	918	13	income	income	NOUN
taxlaw-2803	918	14	—	—	PUNCT
taxlaw-2803	918	15	the	the	DET
taxlaw-2803	918	16	zba	zba	NOUN
taxlaw-2803	918	17	—	—	PUNCT
taxlaw-2803	918	18	from	from	ADP
taxlaw-2803	918	19	the	the	DET
taxlaw-2803	918	20	proper	proper	ADJ
taxlaw-2803	918	21	amount	amount	NOUN
taxlaw-2803	918	22	of	of	ADP
taxlaw-2803	918	23	itemized	itemize	VERB
taxlaw-2803	918	24	deductions	deduction	NOUN
taxlaw-2803	918	25	,	,	PUNCT
taxlaw-2803	918	26	while	while	SCONJ
taxlaw-2803	918	27	still	still	ADV
taxlaw-2803	918	28	retaining	retain	VERB
taxlaw-2803	918	29	the	the	DET
taxlaw-2803	918	30	overall	overall	ADJ
taxlaw-2803	918	31	progressivity	progressivity	NOUN
taxlaw-2803	918	32	of	of	ADP
taxlaw-2803	918	33	the	the	DET
taxlaw-2803	918	34	current	current	ADJ
taxlaw-2803	918	35	system	system	NOUN
taxlaw-2803	918	36	.	.	PUNCT
taxlaw-2803	919	1	it	it	PRON
taxlaw-2803	919	2	would	would	AUX
taxlaw-2803	919	3	thus	thus	ADV
taxlaw-2803	919	4	positively	positively	ADV
taxlaw-2803	919	5	affect	affect	VERB
taxlaw-2803	919	6	horizontal	horizontal	ADJ
taxlaw-2803	919	7	equity	equity	NOUN
taxlaw-2803	919	8	by	by	ADP
taxlaw-2803	919	9	making	make	VERB
taxlaw-2803	919	10	the	the	DET
taxlaw-2803	919	11	determination	determination	NOUN
taxlaw-2803	919	12	of	of	ADP
taxlaw-2803	919	13	the	the	DET
taxlaw-2803	919	14	proper	proper	ADJ
taxlaw-2803	919	15	amount	amount	NOUN
taxlaw-2803	919	16	of	of	ADP
taxlaw-2803	919	17	tax	tax	NOUN
taxlaw-2803	919	18	-	-	PUNCT
taxlaw-2803	919	19	free	free	ADJ
taxlaw-2803	919	20	income	income	NOUN
taxlaw-2803	919	21	independent	independent	ADJ
taxlaw-2803	919	22	from	from	ADP
taxlaw-2803	919	23	the	the	DET
taxlaw-2803	919	24	amount	amount	NOUN
taxlaw-2803	919	25	of	of	ADP
taxlaw-2803	919	26	itemizable	itemizable	ADJ
taxlaw-2803	919	27	expenses	expense	NOUN
taxlaw-2803	919	28	a	a	DET
taxlaw-2803	919	29	taxpayer	taxpayer	NOUN
taxlaw-2803	919	30	has	have	VERB
taxlaw-2803	919	31	.	.	PUNCT
taxlaw-2803	920	1	finally	finally	ADV
taxlaw-2803	920	2	,	,	PUNCT
taxlaw-2803	920	3	it	it	PRON
taxlaw-2803	920	4	would	would	AUX
taxlaw-2803	920	5	allow	allow	VERB
taxlaw-2803	920	6	policymakers	policymaker	NOUN
taxlaw-2803	920	7	to	to	PART
taxlaw-2803	920	8	more	more	ADV
taxlaw-2803	920	9	effectively	effectively	ADV
taxlaw-2803	920	10	target	target	VERB
taxlaw-2803	920	11	tax	tax	NOUN
taxlaw-2803	920	12	relief	relief	NOUN
taxlaw-2803	920	13	,	,	PUNCT
taxlaw-2803	920	14	since	since	SCONJ
taxlaw-2803	920	15	they	they	PRON
taxlaw-2803	920	16	would	would	AUX
taxlaw-2803	920	17	have	have	VERB
taxlaw-2803	920	18	the	the	DET
taxlaw-2803	920	19	ability	ability	NOUN
taxlaw-2803	920	20	to	to	PART
taxlaw-2803	920	21	do	do	AUX
taxlaw-2803	920	22	so	so	ADV
taxlaw-2803	920	23	simply	simply	ADV
taxlaw-2803	920	24	with	with	ADP
taxlaw-2803	920	25	adjustments	adjustment	NOUN
taxlaw-2803	920	26	to	to	ADP
taxlaw-2803	920	27	the	the	DET
taxlaw-2803	920	28	rate	rate	NOUN
taxlaw-2803	920	29	structure	structure	NOUN
taxlaw-2803	920	30	without	without	ADP
taxlaw-2803	920	31	affecting	affect	VERB
taxlaw-2803	920	32	tax	tax	NOUN
taxlaw-2803	920	33	deductions	deduction	NOUN
taxlaw-2803	920	34	and	and	CCONJ
taxlaw-2803	920	35	credits	credit	NOUN
taxlaw-2803	920	36	.	.	PUNCT
taxlaw-2803	921	1	153	153	NUM
taxlaw-2803	921	2	that	that	PRON
taxlaw-2803	921	3	is	be	AUX
taxlaw-2803	921	4	,	,	PUNCT
taxlaw-2803	921	5	a	a	DET
taxlaw-2803	921	6	simplification	simplification	NOUN
taxlaw-2803	921	7	-	-	PUNCT
taxlaw-2803	921	8	centric	centric	ADJ
taxlaw-2803	921	9	standard	standard	ADJ
taxlaw-2803	921	10	deduction	deduction	NOUN
taxlaw-2803	921	11	ought	ought	AUX
taxlaw-2803	921	12	to	to	PART
taxlaw-2803	921	13	be	be	AUX
taxlaw-2803	921	14	designed	design	VERB
taxlaw-2803	921	15	as	as	ADP
taxlaw-2803	921	16	a	a	DET
taxlaw-2803	921	17	percentage	percentage	NOUN
taxlaw-2803	921	18	of	of	ADP
taxlaw-2803	921	19	agi	agi	NOUN
taxlaw-2803	921	20	.	.	PUNCT
taxlaw-2803	922	1	see	see	VERB
taxlaw-2803	922	2	supra	supra	PROPN
taxlaw-2803	922	3	parts	part	NOUN
taxlaw-2803	922	4	ii.b	ii.b	PROPN
taxlaw-2803	922	5	,	,	PUNCT
taxlaw-2803	922	6	iii.b.1	iii.b.1	PROPN
taxlaw-2803	922	7	.	.	PUNCT
taxlaw-2803	923	1	a	a	DET
taxlaw-2803	923	2	variable	variable	ADJ
taxlaw-2803	923	3	zba	zba	NOUN
taxlaw-2803	923	4	ought	ought	AUX
taxlaw-2803	923	5	to	to	PART
taxlaw-2803	923	6	be	be	AUX
taxlaw-2803	923	7	designed	design	VERB
taxlaw-2803	923	8	to	to	PART
taxlaw-2803	923	9	phase	phase	VERB
taxlaw-2803	923	10	out	out	ADP
taxlaw-2803	923	11	with	with	ADP
taxlaw-2803	923	12	income	income	NOUN
taxlaw-2803	923	13	,	,	PUNCT
taxlaw-2803	923	14	not	not	PART
taxlaw-2803	923	15	itemized	itemize	VERB
taxlaw-2803	923	16	deductions	deduction	NOUN
taxlaw-2803	923	17	.	.	PUNCT
taxlaw-2803	924	1	see	see	VERB
taxlaw-2803	924	2	supra	supra	PROPN
taxlaw-2803	924	3	part	part	PROPN
taxlaw-2803	924	4	iii.b.4	iii.b.4	PROPN
taxlaw-2803	924	5	.	.	PUNCT
taxlaw-2803	925	1	the	the	DET
taxlaw-2803	925	2	proposal	proposal	NOUN
taxlaw-2803	925	3	that	that	PRON
taxlaw-2803	925	4	follows	follow	VERB
taxlaw-2803	925	5	depends	depend	VERB
taxlaw-2803	925	6	on	on	ADP
taxlaw-2803	925	7	adopting	adopt	VERB
taxlaw-2803	925	8	the	the	DET
taxlaw-2803	925	9	progressivity	progressivity	NOUN
taxlaw-2803	925	10	-	-	PUNCT
taxlaw-2803	925	11	centric	centric	ADJ
taxlaw-2803	925	12	view	view	NOUN
taxlaw-2803	925	13	explicitly	explicitly	ADV
taxlaw-2803	925	14	,	,	PUNCT
taxlaw-2803	925	15	but	but	CCONJ
taxlaw-2803	925	16	that	that	PRON
taxlaw-2803	925	17	does	do	AUX
taxlaw-2803	925	18	not	not	PART
taxlaw-2803	925	19	mean	mean	VERB
taxlaw-2803	925	20	that	that	SCONJ
taxlaw-2803	925	21	it	it	PRON
taxlaw-2803	925	22	is	be	AUX
taxlaw-2803	925	23	the	the	DET
taxlaw-2803	925	24	only	only	ADJ
taxlaw-2803	925	25	solution	solution	NOUN
taxlaw-2803	925	26	.	.	PUNCT
taxlaw-2803	926	1	if	if	SCONJ
taxlaw-2803	926	2	,	,	PUNCT
taxlaw-2803	926	3	e.g.	e.g.	ADV
taxlaw-2803	926	4	,	,	PUNCT
taxlaw-2803	926	5	one	one	NUM
taxlaw-2803	926	6	preferred	prefer	VERB
taxlaw-2803	926	7	a	a	DET
taxlaw-2803	926	8	simplificationcentric	simplificationcentric	ADJ
taxlaw-2803	926	9	view	view	NOUN
taxlaw-2803	926	10	,	,	PUNCT
taxlaw-2803	926	11	then	then	ADV
taxlaw-2803	926	12	one	one	PRON
taxlaw-2803	926	13	could	could	AUX
taxlaw-2803	926	14	propose	propose	VERB
taxlaw-2803	926	15	a	a	DET
taxlaw-2803	926	16	percentage	percentage	NOUN
taxlaw-2803	926	17	standard	standard	NOUN
taxlaw-2803	926	18	deduction	deduction	NOUN
taxlaw-2803	926	19	,	,	PUNCT
taxlaw-2803	926	20	as	as	ADP
taxlaw-2803	926	21	bittker	bittker	NOUN
taxlaw-2803	926	22	and	and	CCONJ
taxlaw-2803	926	23	lokken	lokken	PROPN
taxlaw-2803	926	24	do	do	VERB
taxlaw-2803	926	25	.	.	PUNCT
taxlaw-2803	927	1	see	see	VERB
taxlaw-2803	927	2	supra	supra	PROPN
taxlaw-2803	927	3	note	note	PROPN
taxlaw-2803	927	4	21	21	NUM
taxlaw-2803	927	5	,	,	PUNCT
taxlaw-2803	927	6	¶	¶	PROPN
taxlaw-2803	927	7	30.5.1	30.5.1	NUM
taxlaw-2803	927	8	.	.	PUNCT
taxlaw-2803	928	1	154	154	NUM
taxlaw-2803	928	2	see	see	VERB
taxlaw-2803	928	3	supra	supra	PROPN
taxlaw-2803	928	4	part	part	NOUN
taxlaw-2803	928	5	ii.c	ii.c	VERB
taxlaw-2803	928	6	.	.	PUNCT
taxlaw-2803	929	1	155	155	NUM
taxlaw-2803	929	2	see	see	VERB
taxlaw-2803	929	3	supra	supra	PROPN
taxlaw-2803	929	4	note	note	PROPN
taxlaw-2803	929	5	8	8	NUM
taxlaw-2803	929	6	.	.	SYM
taxlaw-2803	929	7	156	156	NUM
taxlaw-2803	929	8	see	see	VERB
taxlaw-2803	929	9	supra	supra	PROPN
taxlaw-2803	929	10	part	part	NOUN
taxlaw-2803	929	11	ii.c	ii.c	VERB
taxlaw-2803	929	12	.	.	PUNCT
taxlaw-2803	930	1	2011	2011	NUM
taxlaw-2803	930	2	]	]	PUNCT
taxlaw-2803	931	1	doing	do	VERB
taxlaw-2803	931	2	too	too	ADV
taxlaw-2803	931	3	much	much	ADJ
taxlaw-2803	931	4	233	233	NUM
taxlaw-2803	931	5	second	second	ADJ
taxlaw-2803	931	6	,	,	PUNCT
taxlaw-2803	931	7	rather	rather	ADV
taxlaw-2803	931	8	than	than	ADP
taxlaw-2803	931	9	a	a	DET
taxlaw-2803	931	10	single	single	ADJ
taxlaw-2803	931	11	floor	floor	NOUN
taxlaw-2803	931	12	under	under	ADP
taxlaw-2803	931	13	the	the	DET
taxlaw-2803	931	14	itemized	itemize	VERB
taxlaw-2803	931	15	deductions	deduction	NOUN
taxlaw-2803	931	16	,	,	PUNCT
taxlaw-2803	931	17	the	the	DET
taxlaw-2803	931	18	floor	floor	NOUN
taxlaw-2803	931	19	itself	itself	PRON
taxlaw-2803	931	20	should	should	AUX
taxlaw-2803	931	21	be	be	AUX
taxlaw-2803	931	22	disaggregated	disaggregate	VERB
taxlaw-2803	931	23	into	into	ADP
taxlaw-2803	931	24	multiple	multiple	ADJ
taxlaw-2803	931	25	,	,	PUNCT
taxlaw-2803	931	26	independent	independent	ADJ
taxlaw-2803	931	27	floors	floor	NOUN
taxlaw-2803	931	28	under	under	ADP
taxlaw-2803	931	29	each	each	DET
taxlaw-2803	931	30	itemized	itemize	VERB
taxlaw-2803	931	31	deduction	deduction	NOUN
taxlaw-2803	931	32	.	.	PUNCT
taxlaw-2803	932	1	157	157	NUM
taxlaw-2803	932	2	this	this	PRON
taxlaw-2803	932	3	would	would	AUX
taxlaw-2803	932	4	separate	separate	VERB
taxlaw-2803	932	5	the	the	DET
taxlaw-2803	932	6	determination	determination	NOUN
taxlaw-2803	932	7	of	of	ADP
taxlaw-2803	932	8	the	the	DET
taxlaw-2803	932	9	proper	proper	ADJ
taxlaw-2803	932	10	deduction	deduction	NOUN
taxlaw-2803	932	11	amount	amount	NOUN
taxlaw-2803	932	12	for	for	ADP
taxlaw-2803	932	13	a	a	DET
taxlaw-2803	932	14	given	give	VERB
taxlaw-2803	932	15	itemizable	itemizable	ADJ
taxlaw-2803	932	16	expense	expense	NOUN
taxlaw-2803	932	17	from	from	ADP
taxlaw-2803	932	18	the	the	DET
taxlaw-2803	932	19	amounts	amount	NOUN
taxlaw-2803	932	20	of	of	ADP
taxlaw-2803	932	21	any	any	DET
taxlaw-2803	932	22	other	other	ADJ
taxlaw-2803	932	23	itemizable	itemizable	ADJ
taxlaw-2803	932	24	expenses	expense	NOUN
taxlaw-2803	932	25	.	.	PUNCT
taxlaw-2803	933	1	it	it	PRON
taxlaw-2803	933	2	would	would	AUX
taxlaw-2803	933	3	thus	thus	ADV
taxlaw-2803	933	4	positively	positively	ADV
taxlaw-2803	933	5	affect	affect	VERB
taxlaw-2803	933	6	horizontal	horizontal	ADJ
taxlaw-2803	933	7	equity	equity	NOUN
taxlaw-2803	933	8	by	by	ADP
taxlaw-2803	933	9	treating	treat	VERB
taxlaw-2803	933	10	all	all	DET
taxlaw-2803	933	11	taxpayers	taxpayer	NOUN
taxlaw-2803	933	12	the	the	DET
taxlaw-2803	933	13	same	same	ADJ
taxlaw-2803	933	14	with	with	ADP
taxlaw-2803	933	15	respect	respect	NOUN
taxlaw-2803	933	16	to	to	ADP
taxlaw-2803	933	17	a	a	DET
taxlaw-2803	933	18	given	give	VERB
taxlaw-2803	933	19	category	category	NOUN
taxlaw-2803	933	20	of	of	ADP
taxlaw-2803	933	21	itemizable	itemizable	ADJ
taxlaw-2803	933	22	expense	expense	NOUN
taxlaw-2803	933	23	.	.	PUNCT
taxlaw-2803	934	1	it	it	PRON
taxlaw-2803	934	2	would	would	AUX
taxlaw-2803	934	3	allow	allow	VERB
taxlaw-2803	934	4	policymakers	policymaker	NOUN
taxlaw-2803	934	5	to	to	PART
taxlaw-2803	934	6	more	more	ADV
taxlaw-2803	934	7	effectively	effectively	ADV
taxlaw-2803	934	8	optimize	optimize	VERB
taxlaw-2803	934	9	deductions	deduction	NOUN
taxlaw-2803	934	10	for	for	ADP
taxlaw-2803	934	11	itemizable	itemizable	ADJ
taxlaw-2803	934	12	expenses	expense	NOUN
taxlaw-2803	934	13	,	,	PUNCT
taxlaw-2803	934	14	since	since	SCONJ
taxlaw-2803	934	15	they	they	PRON
taxlaw-2803	934	16	could	could	AUX
taxlaw-2803	934	17	adjust	adjust	VERB
taxlaw-2803	934	18	the	the	DET
taxlaw-2803	934	19	floors	floor	NOUN
taxlaw-2803	934	20	to	to	PART
taxlaw-2803	934	21	optimize	optimize	VERB
taxlaw-2803	934	22	trade	trade	NOUN
taxlaw-2803	934	23	-	-	PUNCT
taxlaw-2803	934	24	offs	off	NOUN
taxlaw-2803	934	25	between	between	ADP
taxlaw-2803	934	26	simplicity	simplicity	NOUN
taxlaw-2803	934	27	,	,	PUNCT
taxlaw-2803	934	28	revenue	revenue	NOUN
taxlaw-2803	934	29	,	,	PUNCT
taxlaw-2803	934	30	incentives	incentive	NOUN
taxlaw-2803	934	31	,	,	PUNCT
taxlaw-2803	934	32	and	and	CCONJ
taxlaw-2803	934	33	equity	equity	NOUN
taxlaw-2803	934	34	for	for	ADP
taxlaw-2803	934	35	each	each	DET
taxlaw-2803	934	36	deduction	deduction	NOUN
taxlaw-2803	934	37	.	.	PUNCT
taxlaw-2803	935	1	and	and	CCONJ
taxlaw-2803	935	2	it	it	PRON
taxlaw-2803	935	3	would	would	AUX
taxlaw-2803	935	4	largely	largely	ADV
taxlaw-2803	935	5	remove	remove	VERB
taxlaw-2803	935	6	the	the	DET
taxlaw-2803	935	7	no	no	ADV
taxlaw-2803	935	8	-	-	PUNCT
taxlaw-2803	935	9	longer	long	ADJ
taxlaw-2803	935	10	-	-	PUNCT
taxlaw-2803	935	11	coherent	coherent	ADJ
taxlaw-2803	935	12	distinction	distinction	NOUN
taxlaw-2803	935	13	between	between	ADP
taxlaw-2803	935	14	above	above	ADP
taxlaw-2803	935	15	-	-	PUNCT
taxlaw-2803	935	16	the	the	DET
taxlaw-2803	935	17	-	-	PUNCT
taxlaw-2803	935	18	line	line	NOUN
taxlaw-2803	935	19	and	and	CCONJ
taxlaw-2803	935	20	below	below	ADP
taxlaw-2803	935	21	-	-	PUNCT
taxlaw-2803	935	22	the	the	DET
taxlaw-2803	935	23	-	-	PUNCT
taxlaw-2803	935	24	line	line	NOUN
taxlaw-2803	935	25	deductions	deduction	NOUN
taxlaw-2803	935	26	.	.	PUNCT
taxlaw-2803	936	1	this	this	DET
taxlaw-2803	936	2	distinction	distinction	NOUN
taxlaw-2803	936	3	was	be	AUX
taxlaw-2803	936	4	meaningful	meaningful	ADJ
taxlaw-2803	936	5	when	when	SCONJ
taxlaw-2803	936	6	the	the	DET
taxlaw-2803	936	7	standard	standard	ADJ
taxlaw-2803	936	8	deduction	deduction	NOUN
taxlaw-2803	936	9	was	be	AUX
taxlaw-2803	936	10	intended	intend	VERB
taxlaw-2803	936	11	primarily	primarily	ADV
taxlaw-2803	936	12	to	to	PART
taxlaw-2803	936	13	approximate	approximate	VERB
taxlaw-2803	936	14	personal	personal	ADJ
taxlaw-2803	936	15	deductions	deduction	NOUN
taxlaw-2803	936	16	,	,	PUNCT
taxlaw-2803	936	17	but	but	CCONJ
taxlaw-2803	936	18	since	since	SCONJ
taxlaw-2803	936	19	that	that	PRON
taxlaw-2803	936	20	has	have	AUX
taxlaw-2803	936	21	not	not	PART
taxlaw-2803	936	22	been	be	AUX
taxlaw-2803	936	23	the	the	DET
taxlaw-2803	936	24	case	case	NOUN
taxlaw-2803	936	25	since	since	SCONJ
taxlaw-2803	936	26	at	at	ADV
taxlaw-2803	936	27	least	least	ADJ
taxlaw-2803	936	28	1977	1977	NUM
taxlaw-2803	936	29	,	,	PUNCT
taxlaw-2803	936	30	the	the	DET
taxlaw-2803	936	31	distinction	distinction	NOUN
taxlaw-2803	936	32	now	now	ADV
taxlaw-2803	936	33	only	only	ADV
taxlaw-2803	936	34	leads	lead	VERB
taxlaw-2803	936	35	to	to	ADP
taxlaw-2803	936	36	more	more	ADJ
taxlaw-2803	936	37	arbitrariness	arbitrariness	NOUN
taxlaw-2803	936	38	in	in	ADP
taxlaw-2803	936	39	the	the	DET
taxlaw-2803	936	40	tax	tax	NOUN
taxlaw-2803	936	41	code	code	NOUN
taxlaw-2803	936	42	.	.	PUNCT
taxlaw-2803	937	1	158	158	NUM
taxlaw-2803	938	1	the	the	DET
taxlaw-2803	938	2	strongest	strong	ADJ
taxlaw-2803	938	3	arguments	argument	NOUN
taxlaw-2803	938	4	against	against	ADP
taxlaw-2803	938	5	such	such	DET
taxlaw-2803	938	6	a	a	DET
taxlaw-2803	938	7	reform	reform	NOUN
taxlaw-2803	938	8	are	be	AUX
taxlaw-2803	938	9	as	as	SCONJ
taxlaw-2803	938	10	follows	follow	VERB
taxlaw-2803	938	11	:	:	PUNCT
taxlaw-2803	938	12	first	first	ADV
taxlaw-2803	938	13	,	,	PUNCT
taxlaw-2803	938	14	it	it	PRON
taxlaw-2803	938	15	would	would	AUX
taxlaw-2803	938	16	entail	entail	VERB
taxlaw-2803	938	17	some	some	DET
taxlaw-2803	938	18	additional	additional	ADJ
taxlaw-2803	938	19	complexity	complexity	NOUN
taxlaw-2803	938	20	;	;	PUNCT
taxlaw-2803	938	21	this	this	DET
taxlaw-2803	938	22	criticism	criticism	NOUN
taxlaw-2803	938	23	is	be	AUX
taxlaw-2803	938	24	addressed	address	VERB
taxlaw-2803	938	25	in	in	ADP
taxlaw-2803	938	26	part	part	NOUN
taxlaw-2803	938	27	0	0	NUM
taxlaw-2803	938	28	.	.	PUNCT
taxlaw-2803	939	1	second	second	ADJ
taxlaw-2803	939	2	,	,	PUNCT
taxlaw-2803	939	3	that	that	SCONJ
taxlaw-2803	939	4	it	it	PRON
taxlaw-2803	939	5	would	would	AUX
taxlaw-2803	939	6	have	have	VERB
taxlaw-2803	939	7	some	some	DET
taxlaw-2803	939	8	negative	negative	ADJ
taxlaw-2803	939	9	distributional	distributional	ADJ
taxlaw-2803	939	10	changes	change	NOUN
taxlaw-2803	939	11	as	as	ADP
taxlaw-2803	939	12	a	a	DET
taxlaw-2803	939	13	result	result	NOUN
taxlaw-2803	939	14	of	of	ADP
taxlaw-2803	939	15	the	the	DET
taxlaw-2803	939	16	interaction	interaction	NOUN
taxlaw-2803	939	17	of	of	ADP
taxlaw-2803	939	18	multiple	multiple	ADJ
taxlaw-2803	939	19	floors	floor	NOUN
taxlaw-2803	939	20	,	,	PUNCT
taxlaw-2803	939	21	as	as	SCONJ
taxlaw-2803	939	22	shown	show	VERB
taxlaw-2803	939	23	in	in	ADP
taxlaw-2803	939	24	part	part	NOUN
taxlaw-2803	939	25	0	0	NUM
taxlaw-2803	939	26	;	;	PUNCT
taxlaw-2803	939	27	this	this	DET
taxlaw-2803	939	28	criticism	criticism	NOUN
taxlaw-2803	939	29	is	be	AUX
taxlaw-2803	939	30	addressed	address	VERB
taxlaw-2803	939	31	in	in	ADP
taxlaw-2803	939	32	part	part	NOUN
taxlaw-2803	939	33	by	by	ADP
taxlaw-2803	939	34	the	the	DET
taxlaw-2803	939	35	affirmative	affirmative	ADJ
taxlaw-2803	939	36	argument	argument	NOUN
taxlaw-2803	939	37	for	for	ADP
taxlaw-2803	939	38	the	the	DET
taxlaw-2803	939	39	benefits	benefit	NOUN
taxlaw-2803	939	40	of	of	ADP
taxlaw-2803	939	41	tax	tax	NOUN
taxlaw-2803	939	42	floors	floor	NOUN
taxlaw-2803	939	43	,	,	PUNCT
taxlaw-2803	939	44	presented	present	VERB
taxlaw-2803	939	45	in	in	ADP
taxlaw-2803	939	46	part	part	NOUN
taxlaw-2803	939	47	0	0	NUM
taxlaw-2803	939	48	.	.	PUNCT
taxlaw-2803	940	1	b.	b.	PROPN
taxlaw-2803	940	2	examples	example	NOUN
taxlaw-2803	940	3	and	and	CCONJ
taxlaw-2803	940	4	complications	complication	NOUN
taxlaw-2803	940	5	to	to	PART
taxlaw-2803	940	6	see	see	VERB
taxlaw-2803	940	7	how	how	SCONJ
taxlaw-2803	940	8	this	this	DET
taxlaw-2803	940	9	proposal	proposal	NOUN
taxlaw-2803	940	10	would	would	AUX
taxlaw-2803	940	11	work	work	VERB
taxlaw-2803	940	12	in	in	ADP
taxlaw-2803	940	13	practice	practice	NOUN
taxlaw-2803	940	14	,	,	PUNCT
taxlaw-2803	940	15	consider	consider	VERB
taxlaw-2803	940	16	the	the	DET
taxlaw-2803	940	17	following	follow	VERB
taxlaw-2803	940	18	simplified	simplified	ADJ
taxlaw-2803	940	19	example	example	NOUN
taxlaw-2803	940	20	.	.	PUNCT
taxlaw-2803	941	1	suppose	suppose	VERB
taxlaw-2803	941	2	a	a	DET
taxlaw-2803	941	3	standard	standard	ADJ
taxlaw-2803	941	4	deduction	deduction	NOUN
taxlaw-2803	941	5	sd	sd	ADP
taxlaw-2803	941	6	covered	cover	VERB
taxlaw-2803	941	7	deductions	deduction	NOUN
taxlaw-2803	941	8	for	for	ADP
taxlaw-2803	941	9	expenses	expense	NOUN
taxlaw-2803	941	10	a	a	DET
taxlaw-2803	941	11	,	,	PUNCT
taxlaw-2803	941	12	b	b	NOUN
taxlaw-2803	941	13	,	,	PUNCT
taxlaw-2803	941	14	c	c	NOUN
taxlaw-2803	941	15	,	,	PUNCT
taxlaw-2803	941	16	and	and	CCONJ
taxlaw-2803	941	17	d.	d.	PROPN
taxlaw-2803	941	18	if	if	SCONJ
taxlaw-2803	941	19	a	a	DET
taxlaw-2803	941	20	taxpayer	taxpayer	NOUN
taxlaw-2803	941	21	had	have	VERB
taxlaw-2803	941	22	expenses	expense	NOUN
taxlaw-2803	941	23	such	such	ADJ
taxlaw-2803	941	24	that	that	SCONJ
taxlaw-2803	941	25	a	a	DET
taxlaw-2803	941	26	+	+	NOUN
taxlaw-2803	941	27	b	b	NOUN
taxlaw-2803	941	28	+	+	CCONJ
taxlaw-2803	941	29	c	c	NOUN
taxlaw-2803	942	1	+	+	CCONJ
taxlaw-2803	942	2	d	d	X
taxlaw-2803	942	3	<	<	X
taxlaw-2803	942	4	sd	sd	NOUN
taxlaw-2803	942	5	,	,	PUNCT
taxlaw-2803	942	6	then	then	ADV
taxlaw-2803	942	7	he	he	PRON
taxlaw-2803	942	8	would	would	AUX
taxlaw-2803	942	9	take	take	VERB
taxlaw-2803	942	10	sd	sd	ADP
taxlaw-2803	942	11	as	as	ADP
taxlaw-2803	942	12	the	the	DET
taxlaw-2803	942	13	deduction	deduction	NOUN
taxlaw-2803	942	14	rather	rather	ADV
taxlaw-2803	942	15	than	than	ADP
taxlaw-2803	942	16	itemize	itemize	VERB
taxlaw-2803	942	17	a	a	DET
taxlaw-2803	942	18	,	,	PUNCT
taxlaw-2803	942	19	b	b	PROPN
taxlaw-2803	942	20	,	,	PUNCT
taxlaw-2803	942	21	c	c	NOUN
taxlaw-2803	942	22	,	,	PUNCT
taxlaw-2803	942	23	and	and	CCONJ
taxlaw-2803	942	24	d.	d.	PROPN
taxlaw-2803	942	25	as	as	SCONJ
taxlaw-2803	942	26	shown	show	VERB
taxlaw-2803	942	27	above	above	ADP
taxlaw-2803	942	28	,	,	PUNCT
taxlaw-2803	942	29	this	this	PRON
taxlaw-2803	942	30	is	be	AUX
taxlaw-2803	942	31	equivalent	equivalent	ADJ
taxlaw-2803	942	32	to	to	ADP
taxlaw-2803	942	33	having	have	VERB
taxlaw-2803	942	34	an	an	DET
taxlaw-2803	942	35	itemized	itemize	VERB
taxlaw-2803	942	36	deductions	deduction	NOUN
taxlaw-2803	942	37	floor	floor	NOUN
taxlaw-2803	942	38	equal	equal	ADJ
taxlaw-2803	942	39	to	to	ADP
taxlaw-2803	942	40	sd	sd	NOUN
taxlaw-2803	942	41	and	and	CCONJ
taxlaw-2803	942	42	a	a	DET
taxlaw-2803	942	43	zero	zero	NUM
taxlaw-2803	942	44	bracket	bracket	NOUN
taxlaw-2803	942	45	(	(	PUNCT
taxlaw-2803	942	46	or	or	CCONJ
taxlaw-2803	942	47	exemption	exemption	NOUN
taxlaw-2803	942	48	)	)	PUNCT
taxlaw-2803	942	49	equal	equal	ADJ
taxlaw-2803	942	50	to	to	ADP
taxlaw-2803	942	51	sd	sd	NOUN
taxlaw-2803	942	52	.	.	PUNCT
taxlaw-2803	942	53	159	159	NUM
taxlaw-2803	942	54	however	however	ADV
taxlaw-2803	942	55	,	,	PUNCT
taxlaw-2803	942	56	suppose	suppose	VERB
taxlaw-2803	942	57	instead	instead	ADV
taxlaw-2803	942	58	of	of	ADP
taxlaw-2803	942	59	the	the	DET
taxlaw-2803	942	60	single	single	ADJ
taxlaw-2803	942	61	floor	floor	NOUN
taxlaw-2803	942	62	we	we	PRON
taxlaw-2803	942	63	create	create	VERB
taxlaw-2803	942	64	separate	separate	ADJ
taxlaw-2803	942	65	floors	floor	NOUN
taxlaw-2803	942	66	a	a	DET
taxlaw-2803	942	67	,	,	PUNCT
taxlaw-2803	942	68	b	b	PROPN
taxlaw-2803	942	69	,	,	PUNCT
taxlaw-2803	942	70	c	c	NOUN
taxlaw-2803	942	71	,	,	PUNCT
taxlaw-2803	942	72	and	and	CCONJ
taxlaw-2803	942	73	d	d	X
taxlaw-2803	942	74	for	for	ADP
taxlaw-2803	942	75	each	each	PRON
taxlaw-2803	942	76	of	of	ADP
taxlaw-2803	942	77	the	the	DET
taxlaw-2803	942	78	deduction	deduction	NOUN
taxlaw-2803	942	79	categories	category	NOUN
taxlaw-2803	942	80	.	.	PUNCT
taxlaw-2803	943	1	that	that	PRON
taxlaw-2803	943	2	is	be	AUX
taxlaw-2803	943	3	,	,	PUNCT
taxlaw-2803	943	4	if	if	SCONJ
taxlaw-2803	943	5	a	a	DET
taxlaw-2803	943	6	taxpayer	taxpayer	NOUN
taxlaw-2803	943	7	157	157	NUM
taxlaw-2803	943	8	note	note	NOUN
taxlaw-2803	943	9	that	that	SCONJ
taxlaw-2803	943	10	the	the	DET
taxlaw-2803	943	11	same	same	ADJ
taxlaw-2803	943	12	effect	effect	NOUN
taxlaw-2803	943	13	could	could	AUX
taxlaw-2803	943	14	be	be	AUX
taxlaw-2803	943	15	achieved	achieve	VERB
taxlaw-2803	943	16	simply	simply	ADV
taxlaw-2803	943	17	by	by	ADP
taxlaw-2803	943	18	creating	create	VERB
taxlaw-2803	943	19	multiple	multiple	ADJ
taxlaw-2803	943	20	standard	standard	ADJ
taxlaw-2803	943	21	deductions	deduction	NOUN
taxlaw-2803	943	22	and	and	CCONJ
taxlaw-2803	943	23	leaving	leave	VERB
taxlaw-2803	943	24	the	the	DET
taxlaw-2803	943	25	current	current	ADJ
taxlaw-2803	943	26	rate	rate	NOUN
taxlaw-2803	943	27	structure	structure	NOUN
taxlaw-2803	943	28	untouched	untouched	ADJ
taxlaw-2803	943	29	.	.	PUNCT
taxlaw-2803	944	1	see	see	VERB
taxlaw-2803	944	2	supra	supra	PROPN
taxlaw-2803	944	3	part	part	PROPN
taxlaw-2803	944	4	iii.a	iii.a	PROPN
taxlaw-2803	944	5	.	.	PUNCT
taxlaw-2803	945	1	the	the	DET
taxlaw-2803	945	2	problems	problem	NOUN
taxlaw-2803	945	3	associated	associate	VERB
taxlaw-2803	945	4	with	with	ADP
taxlaw-2803	945	5	combining	combine	VERB
taxlaw-2803	945	6	income	income	NOUN
taxlaw-2803	945	7	-	-	PUNCT
taxlaw-2803	945	8	measuring	measure	VERB
taxlaw-2803	945	9	and	and	CCONJ
taxlaw-2803	945	10	progressivity	progressivity	NOUN
taxlaw-2803	945	11	functions	function	NOUN
taxlaw-2803	945	12	would	would	AUX
taxlaw-2803	945	13	remain	remain	VERB
taxlaw-2803	945	14	,	,	PUNCT
taxlaw-2803	945	15	however	however	ADV
taxlaw-2803	945	16	.	.	PUNCT
taxlaw-2803	946	1	158	158	NUM
taxlaw-2803	946	2	note	note	VERB
taxlaw-2803	946	3	that	that	SCONJ
taxlaw-2803	946	4	this	this	PRON
taxlaw-2803	946	5	does	do	AUX
taxlaw-2803	946	6	not	not	PART
taxlaw-2803	946	7	necessarily	necessarily	ADV
taxlaw-2803	946	8	mean	mean	VERB
taxlaw-2803	946	9	removing	remove	VERB
taxlaw-2803	946	10	the	the	DET
taxlaw-2803	946	11	concept	concept	NOUN
taxlaw-2803	946	12	of	of	ADP
taxlaw-2803	946	13	agi	agi	NOUN
taxlaw-2803	946	14	from	from	ADP
taxlaw-2803	946	15	the	the	DET
taxlaw-2803	946	16	tax	tax	NOUN
taxlaw-2803	946	17	code	code	NOUN
taxlaw-2803	946	18	entirely	entirely	ADV
taxlaw-2803	946	19	.	.	PUNCT
taxlaw-2803	947	1	the	the	DET
taxlaw-2803	947	2	tax	tax	NOUN
taxlaw-2803	947	3	code	code	NOUN
taxlaw-2803	947	4	currently	currently	ADV
taxlaw-2803	947	5	uses	use	VERB
taxlaw-2803	947	6	agi	agi	NOUN
taxlaw-2803	947	7	for	for	ADP
taxlaw-2803	947	8	a	a	DET
taxlaw-2803	947	9	number	number	NOUN
taxlaw-2803	947	10	of	of	ADP
taxlaw-2803	947	11	purposes	purpose	NOUN
taxlaw-2803	947	12	,	,	PUNCT
taxlaw-2803	947	13	such	such	ADJ
taxlaw-2803	947	14	as	as	ADP
taxlaw-2803	947	15	limitations	limitation	NOUN
taxlaw-2803	947	16	,	,	PUNCT
taxlaw-2803	947	17	floors	floor	NOUN
taxlaw-2803	947	18	,	,	PUNCT
taxlaw-2803	947	19	and	and	CCONJ
taxlaw-2803	947	20	phaseouts	phaseout	NOUN
taxlaw-2803	947	21	on	on	ADP
taxlaw-2803	947	22	existing	exist	VERB
taxlaw-2803	947	23	deductions	deduction	NOUN
taxlaw-2803	947	24	,	,	PUNCT
taxlaw-2803	947	25	credits	credit	NOUN
taxlaw-2803	947	26	,	,	PUNCT
taxlaw-2803	947	27	and	and	CCONJ
taxlaw-2803	947	28	other	other	ADJ
taxlaw-2803	947	29	benefits	benefit	NOUN
taxlaw-2803	947	30	.	.	PUNCT
taxlaw-2803	948	1	see	see	VERB
taxlaw-2803	948	2	,	,	PUNCT
taxlaw-2803	948	3	e.g.	e.g.	ADV
taxlaw-2803	948	4	,	,	PUNCT
taxlaw-2803	948	5	i.r.c	i.r.c	NOUN
taxlaw-2803	948	6	.	.	PUNCT
taxlaw-2803	949	1	§	§	PROPN
taxlaw-2803	949	2	§	§	PROPN
taxlaw-2803	949	3	21(a)(2	21(a)(2	NUM
taxlaw-2803	949	4	)	)	PUNCT
taxlaw-2803	949	5	(	(	PUNCT
taxlaw-2803	949	6	phase	phase	NOUN
taxlaw-2803	949	7	out	out	ADP
taxlaw-2803	949	8	of	of	ADP
taxlaw-2803	949	9	dependent	dependent	ADJ
taxlaw-2803	949	10	care	care	NOUN
taxlaw-2803	949	11	credit	credit	NOUN
taxlaw-2803	949	12	)	)	PUNCT
taxlaw-2803	949	13	,	,	PUNCT
taxlaw-2803	949	14	24(b	24(b	NUM
taxlaw-2803	949	15	)	)	PUNCT
taxlaw-2803	949	16	(	(	PUNCT
taxlaw-2803	949	17	phase	phase	NOUN
taxlaw-2803	949	18	-	-	PUNCT
taxlaw-2803	949	19	out	out	NOUN
taxlaw-2803	949	20	of	of	ADP
taxlaw-2803	949	21	child	child	NOUN
taxlaw-2803	949	22	tax	tax	NOUN
taxlaw-2803	949	23	credit	credit	NOUN
taxlaw-2803	949	24	)	)	PUNCT
taxlaw-2803	949	25	,	,	PUNCT
taxlaw-2803	949	26	36c(b)(2	36c(b)(2	NUM
taxlaw-2803	949	27	)	)	PUNCT
taxlaw-2803	949	28	(	(	PUNCT
taxlaw-2803	949	29	phase	phase	NOUN
taxlaw-2803	949	30	out	out	ADP
taxlaw-2803	949	31	of	of	ADP
taxlaw-2803	949	32	adoption	adoption	NOUN
taxlaw-2803	949	33	expenses	expense	VERB
taxlaw-2803	949	34	credit	credit	NOUN
taxlaw-2803	949	35	)	)	PUNCT
taxlaw-2803	949	36	,	,	PUNCT
taxlaw-2803	949	37	67(a	67(a	NUM
taxlaw-2803	949	38	)	)	PUNCT
taxlaw-2803	949	39	(	(	PUNCT
taxlaw-2803	949	40	2	2	NUM
taxlaw-2803	949	41	%	%	NOUN
taxlaw-2803	949	42	of	of	ADP
taxlaw-2803	949	43	agi	agi	NOUN
taxlaw-2803	949	44	floor	floor	NOUN
taxlaw-2803	949	45	on	on	ADP
taxlaw-2803	949	46	miscellaneous	miscellaneous	ADJ
taxlaw-2803	949	47	itemized	itemize	VERB
taxlaw-2803	949	48	deductions	deduction	NOUN
taxlaw-2803	949	49	)	)	PUNCT
taxlaw-2803	949	50	,	,	PUNCT
taxlaw-2803	949	51	68(a	68(a	NUM
taxlaw-2803	949	52	)	)	PUNCT
taxlaw-2803	949	53	(	(	PUNCT
taxlaw-2803	949	54	overall	overall	ADJ
taxlaw-2803	949	55	limitation	limitation	NOUN
taxlaw-2803	949	56	on	on	ADP
taxlaw-2803	949	57	itemized	itemize	VERB
taxlaw-2803	949	58	deductions	deduction	NOUN
taxlaw-2803	949	59	)	)	PUNCT
taxlaw-2803	949	60	,	,	PUNCT
taxlaw-2803	949	61	213(a	213(a	NUM
taxlaw-2803	949	62	)	)	PUNCT
taxlaw-2803	949	63	(	(	PUNCT
taxlaw-2803	949	64	7.5	7.5	NUM
taxlaw-2803	949	65	%	%	NOUN
taxlaw-2803	949	66	of	of	ADP
taxlaw-2803	949	67	agi	agi	NOUN
taxlaw-2803	949	68	floor	floor	NOUN
taxlaw-2803	949	69	on	on	ADP
taxlaw-2803	949	70	medical	medical	ADJ
taxlaw-2803	949	71	expense	expense	NOUN
taxlaw-2803	949	72	deduction	deduction	NOUN
taxlaw-2803	949	73	)	)	PUNCT
taxlaw-2803	949	74	,	,	PUNCT
taxlaw-2803	949	75	408a(c)(3	408a(c)(3	NUM
taxlaw-2803	949	76	)	)	PUNCT
taxlaw-2803	949	77	(	(	PUNCT
taxlaw-2803	949	78	limitation	limitation	NOUN
taxlaw-2803	949	79	on	on	ADP
taxlaw-2803	949	80	contributions	contribution	NOUN
taxlaw-2803	949	81	to	to	ADP
taxlaw-2803	949	82	roth	roth	PROPN
taxlaw-2803	949	83	iras	ira	NOUN
taxlaw-2803	949	84	)	)	PUNCT
taxlaw-2803	949	85	(	(	PUNCT
taxlaw-2803	949	86	2010	2010	NUM
taxlaw-2803	949	87	)	)	PUNCT
taxlaw-2803	949	88	.	.	PUNCT
taxlaw-2803	950	1	for	for	ADP
taxlaw-2803	950	2	these	these	DET
taxlaw-2803	950	3	provisions	provision	NOUN
taxlaw-2803	950	4	agi	agi	VERB
taxlaw-2803	950	5	plays	play	VERB
taxlaw-2803	950	6	a	a	DET
taxlaw-2803	950	7	role	role	NOUN
taxlaw-2803	950	8	similar	similar	ADJ
taxlaw-2803	950	9	to	to	ADP
taxlaw-2803	950	10	its	its	PRON
taxlaw-2803	950	11	role	role	NOUN
taxlaw-2803	950	12	in	in	ADP
taxlaw-2803	950	13	the	the	DET
taxlaw-2803	950	14	early	early	ADJ
taxlaw-2803	950	15	years	year	NOUN
taxlaw-2803	950	16	of	of	ADP
taxlaw-2803	950	17	the	the	DET
taxlaw-2803	950	18	standard	standard	ADJ
taxlaw-2803	950	19	deduction	deduction	NOUN
taxlaw-2803	950	20	,	,	PUNCT
taxlaw-2803	950	21	namely	namely	ADV
taxlaw-2803	950	22	as	as	ADP
taxlaw-2803	950	23	a	a	DET
taxlaw-2803	950	24	relatively	relatively	ADV
taxlaw-2803	950	25	uniform	uniform	ADJ
taxlaw-2803	950	26	base	base	NOUN
taxlaw-2803	950	27	from	from	ADP
taxlaw-2803	950	28	which	which	PRON
taxlaw-2803	950	29	to	to	PART
taxlaw-2803	950	30	calculate	calculate	VERB
taxlaw-2803	950	31	a	a	DET
taxlaw-2803	950	32	rule	rule	NOUN
taxlaw-2803	950	33	of	of	ADP
taxlaw-2803	950	34	general	general	ADJ
taxlaw-2803	950	35	applicability	applicability	NOUN
taxlaw-2803	950	36	(	(	PUNCT
taxlaw-2803	950	37	here	here	ADV
taxlaw-2803	950	38	,	,	PUNCT
taxlaw-2803	950	39	the	the	DET
taxlaw-2803	950	40	relevant	relevant	ADJ
taxlaw-2803	950	41	phase	phase	NOUN
taxlaw-2803	950	42	-	-	PUNCT
taxlaw-2803	950	43	outs	out	NOUN
taxlaw-2803	950	44	;	;	PUNCT
taxlaw-2803	950	45	in	in	ADP
taxlaw-2803	950	46	1944	1944	NUM
taxlaw-2803	950	47	,	,	PUNCT
taxlaw-2803	950	48	the	the	DET
taxlaw-2803	950	49	percentage	percentage	NOUN
taxlaw-2803	950	50	standard	standard	NOUN
taxlaw-2803	950	51	deduction	deduction	NOUN
taxlaw-2803	950	52	)	)	PUNCT
taxlaw-2803	950	53	.	.	PUNCT
taxlaw-2803	951	1	neither	neither	CCONJ
taxlaw-2803	951	2	gross	gross	ADJ
taxlaw-2803	951	3	income	income	NOUN
taxlaw-2803	951	4	nor	nor	CCONJ
taxlaw-2803	951	5	taxable	taxable	ADJ
taxlaw-2803	951	6	income	income	NOUN
taxlaw-2803	951	7	provides	provide	VERB
taxlaw-2803	951	8	a	a	DET
taxlaw-2803	951	9	satisfying	satisfying	ADJ
taxlaw-2803	951	10	replacement	replacement	NOUN
taxlaw-2803	951	11	in	in	ADP
taxlaw-2803	951	12	the	the	DET
taxlaw-2803	951	13	case	case	NOUN
taxlaw-2803	951	14	of	of	ADP
taxlaw-2803	951	15	deduction	deduction	NOUN
taxlaw-2803	951	16	phase	phase	NOUN
taxlaw-2803	951	17	-	-	PUNCT
taxlaw-2803	951	18	outs	out	NOUN
taxlaw-2803	951	19	—	—	PUNCT
taxlaw-2803	951	20	gross	gross	ADJ
taxlaw-2803	951	21	income	income	NOUN
taxlaw-2803	951	22	,	,	PUNCT
taxlaw-2803	951	23	because	because	SCONJ
taxlaw-2803	951	24	its	its	PRON
taxlaw-2803	951	25	meaning	meaning	NOUN
taxlaw-2803	951	26	varies	vary	VERB
taxlaw-2803	951	27	so	so	ADV
taxlaw-2803	951	28	much	much	ADV
taxlaw-2803	951	29	across	across	ADP
taxlaw-2803	951	30	different	different	ADJ
taxlaw-2803	951	31	types	type	NOUN
taxlaw-2803	951	32	of	of	ADP
taxlaw-2803	951	33	income	income	NOUN
taxlaw-2803	951	34	,	,	PUNCT
taxlaw-2803	951	35	as	as	SCONJ
taxlaw-2803	951	36	congress	congress	PROPN
taxlaw-2803	951	37	noted	note	VERB
taxlaw-2803	951	38	in	in	ADP
taxlaw-2803	951	39	1944	1944	NUM
taxlaw-2803	951	40	,	,	PUNCT
taxlaw-2803	951	41	see	see	VERB
taxlaw-2803	951	42	supra	supra	ADJ
taxlaw-2803	951	43	text	text	NOUN
taxlaw-2803	951	44	accompanying	accompanying	ADJ
taxlaw-2803	951	45	notes	note	NOUN
taxlaw-2803	951	46	35	35	NUM
taxlaw-2803	951	47	-	-	SYM
taxlaw-2803	951	48	40	40	NUM
taxlaw-2803	951	49	;	;	PUNCT
taxlaw-2803	951	50	taxable	taxable	ADJ
taxlaw-2803	951	51	income	income	NOUN
taxlaw-2803	951	52	because	because	SCONJ
taxlaw-2803	951	53	the	the	DET
taxlaw-2803	951	54	calculation	calculation	NOUN
taxlaw-2803	951	55	becomes	become	VERB
taxlaw-2803	951	56	circular	circular	ADJ
taxlaw-2803	951	57	when	when	SCONJ
taxlaw-2803	951	58	a	a	DET
taxlaw-2803	951	59	deduction	deduction	NOUN
taxlaw-2803	951	60	used	use	VERB
taxlaw-2803	951	61	in	in	ADP
taxlaw-2803	951	62	calculating	calculate	VERB
taxlaw-2803	951	63	taxable	taxable	ADJ
taxlaw-2803	951	64	income	income	NOUN
taxlaw-2803	951	65	itself	itself	PRON
taxlaw-2803	951	66	phases	phase	VERB
taxlaw-2803	951	67	out	out	ADP
taxlaw-2803	951	68	with	with	ADP
taxlaw-2803	951	69	taxable	taxable	ADJ
taxlaw-2803	951	70	income	income	NOUN
taxlaw-2803	951	71	.	.	PUNCT
taxlaw-2803	952	1	it	it	PRON
taxlaw-2803	952	2	would	would	AUX
taxlaw-2803	952	3	add	add	VERB
taxlaw-2803	952	4	substantial	substantial	ADJ
taxlaw-2803	952	5	complexity	complexity	NOUN
taxlaw-2803	952	6	to	to	PART
taxlaw-2803	952	7	have	have	VERB
taxlaw-2803	952	8	to	to	PART
taxlaw-2803	952	9	calculate	calculate	VERB
taxlaw-2803	952	10	taxable	taxable	ADJ
taxlaw-2803	952	11	income	income	NOUN
taxlaw-2803	952	12	without	without	ADP
taxlaw-2803	952	13	regard	regard	NOUN
taxlaw-2803	952	14	for	for	ADP
taxlaw-2803	952	15	a	a	DET
taxlaw-2803	952	16	certain	certain	ADJ
taxlaw-2803	952	17	deduction	deduction	NOUN
taxlaw-2803	952	18	in	in	ADP
taxlaw-2803	952	19	order	order	NOUN
taxlaw-2803	952	20	to	to	PART
taxlaw-2803	952	21	determine	determine	VERB
taxlaw-2803	952	22	the	the	DET
taxlaw-2803	952	23	applicable	applicable	ADJ
taxlaw-2803	952	24	deduction	deduction	NOUN
taxlaw-2803	952	25	amount	amount	NOUN
taxlaw-2803	952	26	,	,	PUNCT
taxlaw-2803	952	27	particularly	particularly	ADV
taxlaw-2803	952	28	across	across	ADP
taxlaw-2803	952	29	many	many	ADJ
taxlaw-2803	952	30	different	different	ADJ
taxlaw-2803	952	31	deductions	deduction	NOUN
taxlaw-2803	952	32	.	.	PUNCT
taxlaw-2803	953	1	thus	thus	ADV
taxlaw-2803	953	2	some	some	DET
taxlaw-2803	953	3	sort	sort	NOUN
taxlaw-2803	953	4	of	of	ADP
taxlaw-2803	953	5	agi	agi	NOUN
taxlaw-2803	953	6	concept	concept	NOUN
taxlaw-2803	953	7	could	could	AUX
taxlaw-2803	953	8	still	still	ADV
taxlaw-2803	953	9	play	play	VERB
taxlaw-2803	953	10	a	a	DET
taxlaw-2803	953	11	role	role	NOUN
taxlaw-2803	953	12	.	.	PUNCT
taxlaw-2803	954	1	however	however	ADV
taxlaw-2803	954	2	,	,	PUNCT
taxlaw-2803	954	3	its	its	PRON
taxlaw-2803	954	4	importance	importance	NOUN
taxlaw-2803	954	5	and	and	CCONJ
taxlaw-2803	954	6	salience	salience	NOUN
taxlaw-2803	954	7	to	to	ADP
taxlaw-2803	954	8	the	the	DET
taxlaw-2803	954	9	average	average	ADJ
taxlaw-2803	954	10	taxpayer	taxpayer	NOUN
taxlaw-2803	954	11	would	would	AUX
taxlaw-2803	954	12	be	be	AUX
taxlaw-2803	954	13	substantially	substantially	ADV
taxlaw-2803	954	14	reduced	reduce	VERB
taxlaw-2803	954	15	,	,	PUNCT
taxlaw-2803	954	16	and	and	CCONJ
taxlaw-2803	954	17	policymakers	policymaker	NOUN
taxlaw-2803	954	18	would	would	AUX
taxlaw-2803	954	19	no	no	ADV
taxlaw-2803	954	20	longer	long	ADV
taxlaw-2803	954	21	feel	feel	VERB
taxlaw-2803	954	22	such	such	ADJ
taxlaw-2803	954	23	intense	intense	ADJ
taxlaw-2803	954	24	pressure	pressure	NOUN
taxlaw-2803	954	25	to	to	PART
taxlaw-2803	954	26	move	move	VERB
taxlaw-2803	954	27	deductions	deduction	NOUN
taxlaw-2803	954	28	above	above	ADP
taxlaw-2803	954	29	the	the	DET
taxlaw-2803	954	30	line	line	NOUN
taxlaw-2803	954	31	.	.	PUNCT
taxlaw-2803	955	1	thus	thus	ADV
taxlaw-2803	955	2	under	under	ADP
taxlaw-2803	955	3	this	this	DET
taxlaw-2803	955	4	proposal	proposal	NOUN
taxlaw-2803	955	5	agi	agi	NOUN
taxlaw-2803	955	6	could	could	AUX
taxlaw-2803	955	7	return	return	VERB
taxlaw-2803	955	8	to	to	ADP
taxlaw-2803	955	9	being	be	AUX
taxlaw-2803	955	10	a	a	DET
taxlaw-2803	955	11	more	more	ADV
taxlaw-2803	955	12	coherent	coherent	ADJ
taxlaw-2803	955	13	and	and	CCONJ
taxlaw-2803	955	14	uniform	uniform	ADJ
taxlaw-2803	955	15	measure	measure	NOUN
taxlaw-2803	955	16	across	across	ADP
taxlaw-2803	955	17	all	all	DET
taxlaw-2803	955	18	taxpayers	taxpayer	NOUN
taxlaw-2803	955	19	.	.	PUNCT
taxlaw-2803	956	1	on	on	ADP
taxlaw-2803	956	2	the	the	DET
taxlaw-2803	956	3	other	other	ADJ
taxlaw-2803	956	4	hand	hand	NOUN
taxlaw-2803	956	5	,	,	PUNCT
taxlaw-2803	956	6	with	with	ADP
taxlaw-2803	956	7	the	the	DET
taxlaw-2803	956	8	important	important	ADJ
taxlaw-2803	956	9	exception	exception	NOUN
taxlaw-2803	956	10	of	of	ADP
taxlaw-2803	956	11	§	§	PROPN
taxlaw-2803	956	12	68	68	NUM
taxlaw-2803	956	13	,	,	PUNCT
taxlaw-2803	956	14	the	the	DET
taxlaw-2803	956	15	agi	agi	NOUN
taxlaw-2803	956	16	-	-	PUNCT
taxlaw-2803	956	17	based	base	VERB
taxlaw-2803	956	18	phase	phase	NOUN
taxlaw-2803	956	19	-	-	PUNCT
taxlaw-2803	956	20	outs	out	NOUN
taxlaw-2803	956	21	apply	apply	VERB
taxlaw-2803	956	22	largely	largely	ADV
taxlaw-2803	956	23	to	to	ADP
taxlaw-2803	956	24	credits	credit	NOUN
taxlaw-2803	956	25	,	,	PUNCT
taxlaw-2803	956	26	rather	rather	ADV
taxlaw-2803	956	27	than	than	ADP
taxlaw-2803	956	28	deductions	deduction	NOUN
taxlaw-2803	956	29	,	,	PUNCT
taxlaw-2803	956	30	and	and	CCONJ
taxlaw-2803	956	31	thus	thus	ADV
taxlaw-2803	956	32	we	we	PRON
taxlaw-2803	956	33	might	might	AUX
taxlaw-2803	956	34	ask	ask	VERB
taxlaw-2803	956	35	whether	whether	SCONJ
taxlaw-2803	956	36	the	the	DET
taxlaw-2803	956	37	deductions	deduction	NOUN
taxlaw-2803	956	38	that	that	PRON
taxlaw-2803	956	39	we	we	PRON
taxlaw-2803	956	40	limit	limit	VERB
taxlaw-2803	956	41	or	or	CCONJ
taxlaw-2803	956	42	phase	phase	VERB
taxlaw-2803	956	43	out	out	ADP
taxlaw-2803	956	44	for	for	ADP
taxlaw-2803	956	45	progressivity	progressivity	NOUN
taxlaw-2803	956	46	reasons	reason	NOUN
taxlaw-2803	956	47	might	might	AUX
taxlaw-2803	956	48	not	not	PART
taxlaw-2803	956	49	work	work	VERB
taxlaw-2803	956	50	better	well	ADV
taxlaw-2803	956	51	as	as	ADP
taxlaw-2803	956	52	tax	tax	NOUN
taxlaw-2803	956	53	credits	credit	NOUN
taxlaw-2803	956	54	,	,	PUNCT
taxlaw-2803	956	55	which	which	PRON
taxlaw-2803	956	56	would	would	AUX
taxlaw-2803	956	57	avoid	avoid	VERB
taxlaw-2803	956	58	the	the	DET
taxlaw-2803	956	59	circularity	circularity	NOUN
taxlaw-2803	956	60	problem	problem	NOUN
taxlaw-2803	956	61	.	.	PUNCT
taxlaw-2803	957	1	159	159	NUM
taxlaw-2803	957	2	see	see	VERB
taxlaw-2803	957	3	supra	supra	PROPN
taxlaw-2803	957	4	part	part	NOUN
taxlaw-2803	957	5	iii.a	iii.a	PROPN
taxlaw-2803	957	6	;	;	PUNCT
taxlaw-2803	957	7	see	see	VERB
taxlaw-2803	957	8	also	also	ADV
taxlaw-2803	957	9	kaplow	kaplow	NOUN
taxlaw-2803	957	10	,	,	PUNCT
taxlaw-2803	957	11	standard	standard	ADJ
taxlaw-2803	957	12	deduction	deduction	NOUN
taxlaw-2803	957	13	,	,	PUNCT
taxlaw-2803	957	14	supra	supra	PROPN
taxlaw-2803	957	15	note	note	NOUN
taxlaw-2803	957	16	12	12	NUM
taxlaw-2803	957	17	,	,	PUNCT
taxlaw-2803	957	18	at	at	ADP
taxlaw-2803	957	19	6	6	NUM
taxlaw-2803	957	20	.	.	SYM
taxlaw-2803	957	21	234	234	NUM
taxlaw-2803	957	22	columbia	columbia	PROPN
taxlaw-2803	957	23	journal	journal	PROPN
taxlaw-2803	957	24	of	of	ADP
taxlaw-2803	957	25	tax	tax	NOUN
taxlaw-2803	957	26	law	law	NOUN
taxlaw-2803	957	27	[	[	X
taxlaw-2803	957	28	vol.2:203	vol.2:203	PROPN
taxlaw-2803	957	29	had	have	VERB
taxlaw-2803	957	30	expenses	expense	NOUN
taxlaw-2803	957	31	such	such	ADJ
taxlaw-2803	957	32	that	that	SCONJ
taxlaw-2803	957	33	a	a	DET
taxlaw-2803	957	34	<	<	X
taxlaw-2803	957	35	a	a	PROPN
taxlaw-2803	957	36	,	,	PUNCT
taxlaw-2803	957	37	b	b	X
taxlaw-2803	957	38	<	<	X
taxlaw-2803	957	39	b	b	PROPN
taxlaw-2803	957	40	,	,	PUNCT
taxlaw-2803	957	41	etc	etc	X
taxlaw-2803	957	42	.	.	X
taxlaw-2803	957	43	,	,	PUNCT
taxlaw-2803	957	44	then	then	ADV
taxlaw-2803	957	45	he	he	PRON
taxlaw-2803	957	46	would	would	AUX
taxlaw-2803	957	47	not	not	PART
taxlaw-2803	957	48	itemize	itemize	VERB
taxlaw-2803	957	49	those	those	DET
taxlaw-2803	957	50	expenses	expense	NOUN
taxlaw-2803	957	51	.	.	PUNCT
taxlaw-2803	958	1	a	a	DET
taxlaw-2803	958	2	taxpayer	taxpayer	NOUN
taxlaw-2803	958	3	would	would	AUX
taxlaw-2803	958	4	only	only	ADV
taxlaw-2803	958	5	itemize	itemize	VERB
taxlaw-2803	958	6	the	the	DET
taxlaw-2803	958	7	amount	amount	NOUN
taxlaw-2803	958	8	by	by	ADP
taxlaw-2803	958	9	which	which	PRON
taxlaw-2803	958	10	a	a	DET
taxlaw-2803	958	11	exceeded	exceed	VERB
taxlaw-2803	958	12	a	a	PRON
taxlaw-2803	958	13	,	,	PUNCT
taxlaw-2803	958	14	b	b	PROPN
taxlaw-2803	958	15	exceeded	exceed	VERB
taxlaw-2803	958	16	b	b	NOUN
taxlaw-2803	958	17	,	,	PUNCT
taxlaw-2803	958	18	etc	etc	X
taxlaw-2803	958	19	.	.	X
taxlaw-2803	958	20	for	for	ADP
taxlaw-2803	958	21	taxpayers	taxpayer	NOUN
taxlaw-2803	958	22	with	with	ADP
taxlaw-2803	958	23	low	low	ADJ
taxlaw-2803	958	24	itemizable	itemizable	ADJ
taxlaw-2803	958	25	expenses	expense	NOUN
taxlaw-2803	958	26	,	,	PUNCT
taxlaw-2803	958	27	little	little	ADJ
taxlaw-2803	958	28	complexity	complexity	NOUN
taxlaw-2803	958	29	would	would	AUX
taxlaw-2803	958	30	be	be	AUX
taxlaw-2803	958	31	added	add	VERB
taxlaw-2803	958	32	.	.	PUNCT
taxlaw-2803	959	1	but	but	CCONJ
taxlaw-2803	959	2	some	some	DET
taxlaw-2803	959	3	previous	previous	ADJ
taxlaw-2803	959	4	non	non	NOUN
taxlaw-2803	959	5	-	-	NOUN
taxlaw-2803	959	6	itemizers	itemizer	NOUN
taxlaw-2803	959	7	with	with	ADP
taxlaw-2803	959	8	expenses	expense	NOUN
taxlaw-2803	959	9	approaching	approach	VERB
taxlaw-2803	959	10	the	the	DET
taxlaw-2803	959	11	standard	standard	ADJ
taxlaw-2803	959	12	deduction	deduction	NOUN
taxlaw-2803	959	13	may	may	AUX
taxlaw-2803	959	14	find	find	VERB
taxlaw-2803	959	15	themselves	themselves	PRON
taxlaw-2803	959	16	itemizing	itemize	VERB
taxlaw-2803	959	17	in	in	ADP
taxlaw-2803	959	18	some	some	DET
taxlaw-2803	959	19	cases	case	NOUN
taxlaw-2803	959	20	.	.	PUNCT
taxlaw-2803	960	1	suppose	suppose	VERB
taxlaw-2803	960	2	that	that	SCONJ
taxlaw-2803	960	3	we	we	PRON
taxlaw-2803	960	4	initially	initially	ADV
taxlaw-2803	960	5	set	set	VERB
taxlaw-2803	960	6	the	the	DET
taxlaw-2803	960	7	individual	individual	ADJ
taxlaw-2803	960	8	floors	floor	NOUN
taxlaw-2803	960	9	such	such	ADJ
taxlaw-2803	960	10	that	that	SCONJ
taxlaw-2803	960	11	a	a	DET
taxlaw-2803	960	12	+	+	NOUN
taxlaw-2803	960	13	b	b	NOUN
taxlaw-2803	960	14	+	+	CCONJ
taxlaw-2803	960	15	c	c	NOUN
taxlaw-2803	961	1	+	+	CCONJ
taxlaw-2803	961	2	d	d	NOUN
taxlaw-2803	961	3	=	=	SYM
taxlaw-2803	961	4	sd	sd	NOUN
taxlaw-2803	961	5	(	(	PUNCT
taxlaw-2803	961	6	and	and	CCONJ
taxlaw-2803	961	7	create	create	VERB
taxlaw-2803	961	8	a	a	DET
taxlaw-2803	961	9	new	new	ADJ
taxlaw-2803	961	10	zba	zba	NOUN
taxlaw-2803	961	11	equal	equal	ADJ
taxlaw-2803	961	12	to	to	ADP
taxlaw-2803	961	13	sd	sd	NOUN
taxlaw-2803	961	14	)	)	PUNCT
taxlaw-2803	961	15	.	.	PUNCT
taxlaw-2803	962	1	suppose	suppose	VERB
taxlaw-2803	962	2	further	far	ADV
taxlaw-2803	962	3	that	that	SCONJ
taxlaw-2803	962	4	there	there	PRON
taxlaw-2803	962	5	is	be	VERB
taxlaw-2803	962	6	a	a	DET
taxlaw-2803	962	7	taxpayer	taxpayer	NOUN
taxlaw-2803	962	8	with	with	ADP
taxlaw-2803	962	9	expenses	expense	NOUN
taxlaw-2803	962	10	a	a	DET
taxlaw-2803	962	11	+	+	NOUN
taxlaw-2803	962	12	b	b	NOUN
taxlaw-2803	962	13	+	+	CCONJ
taxlaw-2803	962	14	c	c	NOUN
taxlaw-2803	963	1	+	+	CCONJ
taxlaw-2803	963	2	d	d	X
taxlaw-2803	963	3	<	<	X
taxlaw-2803	963	4	sd	sd	NOUN
taxlaw-2803	963	5	,	,	PUNCT
taxlaw-2803	963	6	such	such	ADJ
taxlaw-2803	963	7	that	that	SCONJ
taxlaw-2803	963	8	a	a	DET
taxlaw-2803	963	9	<	<	X
taxlaw-2803	963	10	a	a	PROPN
taxlaw-2803	963	11	,	,	PUNCT
taxlaw-2803	963	12	b	b	X
taxlaw-2803	963	13	<	<	X
taxlaw-2803	963	14	b	b	NOUN
taxlaw-2803	963	15	,	,	PUNCT
taxlaw-2803	963	16	and	and	CCONJ
taxlaw-2803	963	17	c	c	X
taxlaw-2803	963	18	<	<	X
taxlaw-2803	963	19	c	c	X
taxlaw-2803	963	20	,	,	PUNCT
taxlaw-2803	963	21	but	but	CCONJ
taxlaw-2803	963	22	d	d	X
taxlaw-2803	963	23	>	>	X
taxlaw-2803	963	24	d.	d.	PROPN
taxlaw-2803	963	25	such	such	DET
taxlaw-2803	963	26	a	a	DET
taxlaw-2803	963	27	taxpayer	taxpayer	NOUN
taxlaw-2803	963	28	would	would	AUX
taxlaw-2803	963	29	be	be	AUX
taxlaw-2803	963	30	under	under	ADP
taxlaw-2803	963	31	the	the	DET
taxlaw-2803	963	32	floors	floor	NOUN
taxlaw-2803	963	33	for	for	ADP
taxlaw-2803	963	34	a	a	DET
taxlaw-2803	963	35	,	,	PUNCT
taxlaw-2803	963	36	b	b	NOUN
taxlaw-2803	963	37	,	,	PUNCT
taxlaw-2803	963	38	and	and	CCONJ
taxlaw-2803	963	39	c	c	NOUN
taxlaw-2803	963	40	but	but	CCONJ
taxlaw-2803	963	41	would	would	AUX
taxlaw-2803	963	42	itemize	itemize	VERB
taxlaw-2803	963	43	her	she	PRON
taxlaw-2803	963	44	d	d	NOUN
taxlaw-2803	963	45	expenses	expense	NOUN
taxlaw-2803	963	46	under	under	ADP
taxlaw-2803	963	47	the	the	DET
taxlaw-2803	963	48	new	new	ADJ
taxlaw-2803	963	49	regime	regime	NOUN
taxlaw-2803	963	50	.	.	PUNCT
taxlaw-2803	964	1	her	her	PRON
taxlaw-2803	964	2	total	total	ADJ
taxlaw-2803	964	3	itemized	itemize	VERB
taxlaw-2803	964	4	deductions	deduction	NOUN
taxlaw-2803	964	5	would	would	AUX
taxlaw-2803	964	6	thus	thus	ADV
taxlaw-2803	964	7	be	be	AUX
taxlaw-2803	964	8	d	d	PROPN
taxlaw-2803	964	9	–	–	PUNCT
taxlaw-2803	964	10	d	d	NOUN
taxlaw-2803	964	11	,	,	PUNCT
taxlaw-2803	964	12	which	which	PRON
taxlaw-2803	964	13	would	would	AUX
taxlaw-2803	964	14	be	be	AUX
taxlaw-2803	964	15	equivalent	equivalent	ADJ
taxlaw-2803	964	16	to	to	ADP
taxlaw-2803	964	17	deducting	deduct	VERB
taxlaw-2803	964	18	an	an	DET
taxlaw-2803	964	19	amount	amount	NOUN
taxlaw-2803	964	20	sd	sd	ADP
taxlaw-2803	964	21	+	+	CCONJ
taxlaw-2803	964	22	(	(	PUNCT
taxlaw-2803	964	23	d	d	X
taxlaw-2803	964	24	–	–	PUNCT
taxlaw-2803	964	25	d	d	NOUN
taxlaw-2803	964	26	)	)	PUNCT
taxlaw-2803	964	27	>	>	PUNCT
taxlaw-2803	964	28	sd	sd	NOUN
taxlaw-2803	964	29	under	under	ADP
taxlaw-2803	964	30	the	the	DET
taxlaw-2803	964	31	old	old	ADJ
taxlaw-2803	964	32	regime	regime	NOUN
taxlaw-2803	964	33	.	.	PUNCT
taxlaw-2803	964	34	example	example	NOUN
taxlaw-2803	965	1	6	6	NUM
taxlaw-2803	965	2	:	:	PUNCT
taxlaw-2803	965	3	suppose	suppose	VERB
taxlaw-2803	965	4	that	that	SCONJ
taxlaw-2803	965	5	we	we	PRON
taxlaw-2803	965	6	replace	replace	VERB
taxlaw-2803	965	7	a	a	DET
taxlaw-2803	965	8	$	$	SYM
taxlaw-2803	965	9	10,000	10,000	NUM
taxlaw-2803	965	10	standard	standard	ADJ
taxlaw-2803	965	11	deduction	deduction	NOUN
taxlaw-2803	965	12	with	with	ADP
taxlaw-2803	965	13	a	a	DET
taxlaw-2803	965	14	$	$	SYM
taxlaw-2803	965	15	10,000	10,000	NUM
taxlaw-2803	965	16	zba	zba	NOUN
taxlaw-2803	965	17	and	and	CCONJ
taxlaw-2803	965	18	with	with	ADP
taxlaw-2803	965	19	floors	floor	NOUN
taxlaw-2803	965	20	of	of	ADP
taxlaw-2803	965	21	$	$	SYM
taxlaw-2803	965	22	2500	2500	NUM
taxlaw-2803	965	23	on	on	ADP
taxlaw-2803	965	24	each	each	PRON
taxlaw-2803	965	25	of	of	ADP
taxlaw-2803	965	26	deductions	deduction	NOUN
taxlaw-2803	965	27	a	a	DET
taxlaw-2803	965	28	,	,	PUNCT
taxlaw-2803	965	29	b	b	NOUN
taxlaw-2803	965	30	,	,	PUNCT
taxlaw-2803	965	31	c	c	NOUN
taxlaw-2803	965	32	,	,	PUNCT
taxlaw-2803	965	33	and	and	CCONJ
taxlaw-2803	965	34	d.	d.	PROPN
taxlaw-2803	965	35	tp	tp	PROPN
taxlaw-2803	965	36	has	have	VERB
taxlaw-2803	965	37	expenses	expense	NOUN
taxlaw-2803	965	38	such	such	ADJ
taxlaw-2803	965	39	that	that	SCONJ
taxlaw-2803	965	40	a	a	DET
taxlaw-2803	965	41	=	=	NOUN
taxlaw-2803	965	42	$	$	SYM
taxlaw-2803	965	43	0	0	NUM
taxlaw-2803	965	44	,	,	PUNCT
taxlaw-2803	965	45	b	b	NOUN
taxlaw-2803	965	46	=	=	SYM
taxlaw-2803	965	47	$	$	SYM
taxlaw-2803	965	48	100	100	NUM
taxlaw-2803	965	49	,	,	PUNCT
taxlaw-2803	965	50	c	c	NOUN
taxlaw-2803	965	51	=	=	PUNCT
taxlaw-2803	965	52	$	$	SYM
taxlaw-2803	965	53	1000	1000	NUM
taxlaw-2803	965	54	,	,	PUNCT
taxlaw-2803	965	55	and	and	CCONJ
taxlaw-2803	965	56	d	d	NOUN
taxlaw-2803	965	57	=	=	PUNCT
taxlaw-2803	965	58	$	$	SYM
taxlaw-2803	965	59	7900	7900	NUM
taxlaw-2803	965	60	.	.	PUNCT
taxlaw-2803	966	1	tp	tp	X
taxlaw-2803	966	2	’s	’s	PART
taxlaw-2803	966	3	total	total	ADJ
taxlaw-2803	966	4	expenses	expense	NOUN
taxlaw-2803	966	5	are	be	AUX
taxlaw-2803	966	6	less	less	ADJ
taxlaw-2803	966	7	than	than	ADP
taxlaw-2803	966	8	$	$	SYM
taxlaw-2803	966	9	10,000	10,000	NUM
taxlaw-2803	966	10	,	,	PUNCT
taxlaw-2803	966	11	and	and	CCONJ
taxlaw-2803	966	12	thus	thus	ADV
taxlaw-2803	966	13	tp	tp	NOUN
taxlaw-2803	966	14	would	would	AUX
taxlaw-2803	966	15	have	have	AUX
taxlaw-2803	966	16	taken	take	VERB
taxlaw-2803	966	17	the	the	DET
taxlaw-2803	966	18	standard	standard	ADJ
taxlaw-2803	966	19	deduction	deduction	NOUN
taxlaw-2803	966	20	under	under	ADP
taxlaw-2803	966	21	the	the	DET
taxlaw-2803	966	22	old	old	ADJ
taxlaw-2803	966	23	regime	regime	NOUN
taxlaw-2803	966	24	.	.	PUNCT
taxlaw-2803	967	1	however	however	ADV
taxlaw-2803	967	2	,	,	PUNCT
taxlaw-2803	967	3	now	now	ADV
taxlaw-2803	967	4	tp	tp	VERB
taxlaw-2803	967	5	’s	’s	NOUN
taxlaw-2803	967	6	expenses	expense	NOUN
taxlaw-2803	967	7	on	on	ADP
taxlaw-2803	967	8	d	d	PART
taxlaw-2803	967	9	exceed	exceed	VERB
taxlaw-2803	967	10	that	that	DET
taxlaw-2803	967	11	floor	floor	NOUN
taxlaw-2803	967	12	of	of	ADP
taxlaw-2803	967	13	$	$	SYM
taxlaw-2803	967	14	2500	2500	NUM
taxlaw-2803	967	15	.	.	PUNCT
taxlaw-2803	968	1	tp	tp	NOUN
taxlaw-2803	968	2	continues	continue	VERB
taxlaw-2803	968	3	to	to	PART
taxlaw-2803	968	4	get	get	VERB
taxlaw-2803	968	5	the	the	DET
taxlaw-2803	968	6	benefit	benefit	NOUN
taxlaw-2803	968	7	of	of	ADP
taxlaw-2803	968	8	the	the	DET
taxlaw-2803	968	9	$	$	SYM
taxlaw-2803	968	10	10,000	10,000	NUM
taxlaw-2803	968	11	reduction	reduction	NOUN
taxlaw-2803	968	12	in	in	ADP
taxlaw-2803	968	13	taxable	taxable	ADJ
taxlaw-2803	968	14	income	income	NOUN
taxlaw-2803	968	15	(	(	PUNCT
taxlaw-2803	968	16	now	now	ADV
taxlaw-2803	968	17	in	in	ADP
taxlaw-2803	968	18	the	the	DET
taxlaw-2803	968	19	form	form	NOUN
taxlaw-2803	968	20	of	of	ADP
taxlaw-2803	968	21	a	a	DET
taxlaw-2803	968	22	zba	zba	NOUN
taxlaw-2803	968	23	)	)	PUNCT
taxlaw-2803	968	24	,	,	PUNCT
taxlaw-2803	968	25	but	but	CCONJ
taxlaw-2803	968	26	can	can	AUX
taxlaw-2803	968	27	reduce	reduce	VERB
taxlaw-2803	968	28	taxable	taxable	ADJ
taxlaw-2803	968	29	income	income	NOUN
taxlaw-2803	968	30	further	far	ADV
taxlaw-2803	968	31	by	by	ADP
taxlaw-2803	968	32	the	the	DET
taxlaw-2803	968	33	amount	amount	NOUN
taxlaw-2803	968	34	by	by	ADP
taxlaw-2803	968	35	which	which	PRON
taxlaw-2803	968	36	tp	tp	VERB
taxlaw-2803	968	37	’s	’s	NOUN
taxlaw-2803	968	38	d	d	PROPN
taxlaw-2803	968	39	expenses	expense	NOUN
taxlaw-2803	968	40	exceed	exceed	VERB
taxlaw-2803	968	41	$	$	SYM
taxlaw-2803	968	42	2500	2500	NUM
taxlaw-2803	968	43	,	,	PUNCT
taxlaw-2803	968	44	i.e.	i.e.	X
taxlaw-2803	968	45	,	,	PUNCT
taxlaw-2803	968	46	$	$	SYM
taxlaw-2803	968	47	5400	5400	NUM
taxlaw-2803	968	48	.	.	PUNCT
taxlaw-2803	969	1	therefore	therefore	ADV
taxlaw-2803	969	2	tp	tp	PROPN
taxlaw-2803	969	3	will	will	AUX
taxlaw-2803	969	4	face	face	VERB
taxlaw-2803	969	5	tax	tax	NOUN
taxlaw-2803	969	6	on	on	ADP
taxlaw-2803	969	7	$	$	SYM
taxlaw-2803	969	8	5400	5400	NUM
taxlaw-2803	969	9	less	less	ADJ
taxlaw-2803	969	10	of	of	ADP
taxlaw-2803	969	11	income	income	NOUN
taxlaw-2803	969	12	under	under	ADP
taxlaw-2803	969	13	the	the	DET
taxlaw-2803	969	14	new	new	ADJ
taxlaw-2803	969	15	regime	regime	NOUN
taxlaw-2803	969	16	than	than	ADP
taxlaw-2803	969	17	under	under	ADP
taxlaw-2803	969	18	the	the	DET
taxlaw-2803	969	19	old	old	ADJ
taxlaw-2803	969	20	regime	regime	NOUN
taxlaw-2803	969	21	(	(	PUNCT
taxlaw-2803	969	22	assuming	assume	VERB
taxlaw-2803	969	23	no	no	DET
taxlaw-2803	969	24	other	other	ADJ
taxlaw-2803	969	25	changes	change	NOUN
taxlaw-2803	969	26	)	)	PUNCT
taxlaw-2803	969	27	.	.	PUNCT
taxlaw-2803	970	1	in	in	ADP
taxlaw-2803	970	2	addition	addition	NOUN
taxlaw-2803	970	3	to	to	ADP
taxlaw-2803	970	4	becoming	become	VERB
taxlaw-2803	970	5	a	a	DET
taxlaw-2803	970	6	partial	partial	ADJ
taxlaw-2803	970	7	itemizer	itemizer	NOUN
taxlaw-2803	970	8	,	,	PUNCT
taxlaw-2803	970	9	which	which	PRON
taxlaw-2803	970	10	would	would	AUX
taxlaw-2803	970	11	introduce	introduce	VERB
taxlaw-2803	970	12	some	some	DET
taxlaw-2803	970	13	additional	additional	ADJ
taxlaw-2803	970	14	complexity	complexity	NOUN
taxlaw-2803	970	15	,	,	PUNCT
taxlaw-2803	970	16	the	the	DET
taxlaw-2803	970	17	taxpayer	taxpayer	NOUN
taxlaw-2803	970	18	in	in	ADP
taxlaw-2803	970	19	the	the	DET
taxlaw-2803	970	20	example	example	NOUN
taxlaw-2803	970	21	would	would	AUX
taxlaw-2803	970	22	also	also	ADV
taxlaw-2803	970	23	have	have	VERB
taxlaw-2803	970	24	less	less	ADJ
taxlaw-2803	970	25	taxable	taxable	ADJ
taxlaw-2803	970	26	income	income	NOUN
taxlaw-2803	970	27	under	under	ADP
taxlaw-2803	970	28	the	the	DET
taxlaw-2803	970	29	new	new	ADJ
taxlaw-2803	970	30	regime	regime	NOUN
taxlaw-2803	970	31	than	than	ADP
taxlaw-2803	970	32	the	the	DET
taxlaw-2803	970	33	old	old	ADJ
taxlaw-2803	970	34	,	,	PUNCT
taxlaw-2803	970	35	even	even	ADV
taxlaw-2803	970	36	though	though	SCONJ
taxlaw-2803	970	37	the	the	DET
taxlaw-2803	970	38	total	total	NOUN
taxlaw-2803	970	39	of	of	ADP
taxlaw-2803	970	40	the	the	DET
taxlaw-2803	970	41	new	new	ADJ
taxlaw-2803	970	42	floors	floor	NOUN
taxlaw-2803	970	43	equals	equal	VERB
taxlaw-2803	970	44	the	the	DET
taxlaw-2803	970	45	old	old	ADJ
taxlaw-2803	970	46	single	single	ADJ
taxlaw-2803	970	47	standard	standard	PROPN
taxlaw-2803	970	48	deduction	deduction	NOUN
taxlaw-2803	970	49	.	.	PUNCT
taxlaw-2803	971	1	thus	thus	ADV
taxlaw-2803	971	2	,	,	PUNCT
taxlaw-2803	971	3	the	the	DET
taxlaw-2803	971	4	introduction	introduction	NOUN
taxlaw-2803	971	5	of	of	ADP
taxlaw-2803	971	6	the	the	DET
taxlaw-2803	971	7	floors	floor	NOUN
taxlaw-2803	971	8	effects	effect	NOUN
taxlaw-2803	971	9	both	both	DET
taxlaw-2803	971	10	simplification	simplification	NOUN
taxlaw-2803	971	11	and	and	CCONJ
taxlaw-2803	971	12	this	this	DET
taxlaw-2803	971	13	taxpayer	taxpayer	NOUN
taxlaw-2803	971	14	’s	’s	PART
taxlaw-2803	971	15	tax	tax	NOUN
taxlaw-2803	971	16	burden	burden	NOUN
taxlaw-2803	971	17	.	.	PUNCT
taxlaw-2803	972	1	as	as	ADP
taxlaw-2803	972	2	louis	louis	PROPN
taxlaw-2803	972	3	kaplow	kaplow	NOUN
taxlaw-2803	972	4	notes	note	NOUN
taxlaw-2803	972	5	,	,	PUNCT
taxlaw-2803	972	6	the	the	DET
taxlaw-2803	972	7	choice	choice	NOUN
taxlaw-2803	972	8	of	of	ADP
taxlaw-2803	972	9	thresholds	threshold	NOUN
taxlaw-2803	972	10	and	and	CCONJ
taxlaw-2803	972	11	floors	floor	NOUN
taxlaw-2803	972	12	in	in	ADP
taxlaw-2803	972	13	this	this	DET
taxlaw-2803	972	14	context	context	NOUN
taxlaw-2803	972	15	will	will	AUX
taxlaw-2803	972	16	always	always	ADV
taxlaw-2803	972	17	affect	affect	VERB
taxlaw-2803	972	18	the	the	DET
taxlaw-2803	972	19	degree	degree	NOUN
taxlaw-2803	972	20	of	of	ADP
taxlaw-2803	972	21	simplification	simplification	NOUN
taxlaw-2803	972	22	and	and	CCONJ
taxlaw-2803	972	23	the	the	DET
taxlaw-2803	972	24	distribution	distribution	NOUN
taxlaw-2803	972	25	of	of	ADP
taxlaw-2803	972	26	tax	tax	NOUN
taxlaw-2803	972	27	burdens	burden	NOUN
taxlaw-2803	972	28	within	within	ADP
taxlaw-2803	972	29	the	the	DET
taxlaw-2803	972	30	same	same	ADJ
taxlaw-2803	972	31	income	income	NOUN
taxlaw-2803	972	32	class	class	NOUN
taxlaw-2803	972	33	,	,	PUNCT
taxlaw-2803	972	34	even	even	ADV
taxlaw-2803	972	35	if	if	SCONJ
taxlaw-2803	972	36	revenue	revenue	NOUN
taxlaw-2803	972	37	and	and	CCONJ
taxlaw-2803	972	38	overall	overall	ADJ
taxlaw-2803	972	39	progressivity	progressivity	NOUN
taxlaw-2803	972	40	are	be	AUX
taxlaw-2803	972	41	held	hold	VERB
taxlaw-2803	972	42	constant	constant	ADJ
taxlaw-2803	972	43	.	.	PUNCT
taxlaw-2803	973	1	160	160	NUM
taxlaw-2803	973	2	to	to	PART
taxlaw-2803	973	3	see	see	VERB
taxlaw-2803	973	4	the	the	DET
taxlaw-2803	973	5	effect	effect	NOUN
taxlaw-2803	973	6	on	on	ADP
taxlaw-2803	973	7	relative	relative	ADJ
taxlaw-2803	973	8	tax	tax	NOUN
taxlaw-2803	973	9	burdens	burden	NOUN
taxlaw-2803	973	10	,	,	PUNCT
taxlaw-2803	973	11	suppose	suppose	VERB
taxlaw-2803	973	12	there	there	PRON
taxlaw-2803	973	13	are	be	VERB
taxlaw-2803	973	14	two	two	NUM
taxlaw-2803	973	15	taxpayers	taxpayer	NOUN
taxlaw-2803	973	16	with	with	ADP
taxlaw-2803	973	17	the	the	DET
taxlaw-2803	973	18	same	same	ADJ
taxlaw-2803	973	19	income	income	NOUN
taxlaw-2803	973	20	and	and	CCONJ
taxlaw-2803	973	21	the	the	DET
taxlaw-2803	973	22	same	same	ADJ
taxlaw-2803	973	23	total	total	NOUN
taxlaw-2803	973	24	of	of	ADP
taxlaw-2803	973	25	itemizable	itemizable	ADJ
taxlaw-2803	973	26	expenses	expense	NOUN
taxlaw-2803	973	27	,	,	PUNCT
taxlaw-2803	973	28	but	but	CCONJ
taxlaw-2803	973	29	one	one	NUM
taxlaw-2803	973	30	of	of	ADP
taxlaw-2803	973	31	whom	whom	PRON
taxlaw-2803	973	32	has	have	VERB
taxlaw-2803	973	33	an	an	DET
taxlaw-2803	973	34	even	even	ADJ
taxlaw-2803	973	35	distribution	distribution	NOUN
taxlaw-2803	973	36	of	of	ADP
taxlaw-2803	973	37	expenses	expense	NOUN
taxlaw-2803	973	38	across	across	ADP
taxlaw-2803	973	39	all	all	DET
taxlaw-2803	973	40	the	the	DET
taxlaw-2803	973	41	categories	category	NOUN
taxlaw-2803	973	42	,	,	PUNCT
taxlaw-2803	973	43	while	while	SCONJ
taxlaw-2803	973	44	the	the	DET
taxlaw-2803	973	45	other	other	ADJ
taxlaw-2803	973	46	has	have	VERB
taxlaw-2803	973	47	expenses	expense	NOUN
taxlaw-2803	973	48	concentrated	concentrate	VERB
taxlaw-2803	973	49	all	all	ADV
taxlaw-2803	973	50	in	in	ADP
taxlaw-2803	973	51	one	one	NUM
taxlaw-2803	973	52	category	category	NOUN
taxlaw-2803	973	53	.	.	PUNCT
taxlaw-2803	974	1	suppose	suppose	VERB
taxlaw-2803	974	2	further	far	ADV
taxlaw-2803	974	3	that	that	SCONJ
taxlaw-2803	974	4	both	both	DET
taxlaw-2803	974	5	taxpayers	taxpayer	NOUN
taxlaw-2803	974	6	were	be	AUX
taxlaw-2803	974	7	itemizers	itemizer	NOUN
taxlaw-2803	974	8	under	under	ADP
taxlaw-2803	974	9	the	the	DET
taxlaw-2803	974	10	old	old	ADJ
taxlaw-2803	974	11	regime	regime	NOUN
taxlaw-2803	974	12	,	,	PUNCT
taxlaw-2803	974	13	but	but	CCONJ
taxlaw-2803	974	14	only	only	ADV
taxlaw-2803	974	15	by	by	ADP
taxlaw-2803	974	16	a	a	DET
taxlaw-2803	974	17	narrow	narrow	ADJ
taxlaw-2803	974	18	margin	margin	NOUN
taxlaw-2803	974	19	.	.	PUNCT
taxlaw-2803	975	1	if	if	SCONJ
taxlaw-2803	975	2	we	we	PRON
taxlaw-2803	975	3	set	set	VERB
taxlaw-2803	975	4	the	the	DET
taxlaw-2803	975	5	total	total	NOUN
taxlaw-2803	975	6	of	of	ADP
taxlaw-2803	975	7	the	the	DET
taxlaw-2803	975	8	floors	floor	NOUN
taxlaw-2803	975	9	equal	equal	ADJ
taxlaw-2803	975	10	to	to	ADP
taxlaw-2803	975	11	the	the	DET
taxlaw-2803	975	12	old	old	ADJ
taxlaw-2803	975	13	single	single	ADJ
taxlaw-2803	975	14	standard	standard	PROPN
taxlaw-2803	975	15	deduction	deduction	NOUN
taxlaw-2803	975	16	,	,	PUNCT
taxlaw-2803	975	17	the	the	DET
taxlaw-2803	975	18	second	second	ADJ
taxlaw-2803	975	19	taxpayer	taxpayer	NOUN
taxlaw-2803	975	20	would	would	AUX
taxlaw-2803	975	21	see	see	VERB
taxlaw-2803	975	22	her	her	PRON
taxlaw-2803	975	23	taxes	taxis	NOUN
taxlaw-2803	975	24	decrease	decrease	VERB
taxlaw-2803	975	25	160	160	NUM
taxlaw-2803	975	26	see	see	VERB
taxlaw-2803	975	27	kaplow	kaplow	NOUN
taxlaw-2803	975	28	,	,	PUNCT
taxlaw-2803	975	29	standard	standard	ADJ
taxlaw-2803	975	30	deduction	deduction	NOUN
taxlaw-2803	975	31	,	,	PUNCT
taxlaw-2803	975	32	supra	supra	PROPN
taxlaw-2803	975	33	note	note	NOUN
taxlaw-2803	975	34	12	12	NUM
taxlaw-2803	975	35	,	,	PUNCT
taxlaw-2803	975	36	at	at	ADP
taxlaw-2803	975	37	6	6	NUM
taxlaw-2803	975	38	-	-	SYM
taxlaw-2803	975	39	12	12	NUM
taxlaw-2803	975	40	(	(	PUNCT
taxlaw-2803	975	41	―these	―these	ADJ
taxlaw-2803	975	42	effects	effect	NOUN
taxlaw-2803	975	43	[	[	X
taxlaw-2803	975	44	a	a	DET
taxlaw-2803	975	45	change	change	NOUN
taxlaw-2803	975	46	in	in	ADP
taxlaw-2803	975	47	tax	tax	NOUN
taxlaw-2803	975	48	burdens	burden	NOUN
taxlaw-2803	975	49	and	and	CCONJ
taxlaw-2803	975	50	simplification	simplification	NOUN
taxlaw-2803	975	51	]	]	PUNCT
taxlaw-2803	975	52	should	should	AUX
taxlaw-2803	975	53	dictate	dictate	VERB
taxlaw-2803	975	54	policy	policy	NOUN
taxlaw-2803	975	55	on	on	ADP
taxlaw-2803	975	56	thresholds	threshold	NOUN
taxlaw-2803	975	57	[	[	X
taxlaw-2803	975	58	or	or	CCONJ
taxlaw-2803	975	59	floors	floor	NOUN
taxlaw-2803	975	60	]	]	PUNCT
taxlaw-2803	975	61	because	because	SCONJ
taxlaw-2803	975	62	such	such	ADJ
taxlaw-2803	975	63	effects	effect	NOUN
taxlaw-2803	975	64	are	be	AUX
taxlaw-2803	975	65	inherent	inherent	ADJ
taxlaw-2803	975	66	:	:	PUNCT
taxlaw-2803	975	67	they	they	PRON
taxlaw-2803	975	68	arise	arise	VERB
taxlaw-2803	975	69	regardless	regardless	ADV
taxlaw-2803	975	70	of	of	ADP
taxlaw-2803	975	71	whether	whether	SCONJ
taxlaw-2803	975	72	or	or	CCONJ
taxlaw-2803	975	73	how	how	SCONJ
taxlaw-2803	975	74	one	one	PRON
taxlaw-2803	975	75	adjusts	adjust	VERB
taxlaw-2803	975	76	[	[	PUNCT
taxlaw-2803	975	77	the	the	DET
taxlaw-2803	975	78	zba	zba	NOUN
taxlaw-2803	975	79	]	]	PUNCT
taxlaw-2803	975	80	.	.	PUNCT
taxlaw-2803	976	1	by	by	ADP
taxlaw-2803	976	2	contrast	contrast	NOUN
taxlaw-2803	976	3	,	,	PUNCT
taxlaw-2803	976	4	effects	effect	NOUN
taxlaw-2803	976	5	on	on	ADP
taxlaw-2803	976	6	revenue	revenue	NOUN
taxlaw-2803	976	7	and	and	CCONJ
taxlaw-2803	976	8	the	the	DET
taxlaw-2803	976	9	overall	overall	ADJ
taxlaw-2803	976	10	income	income	NOUN
taxlaw-2803	976	11	distribution	distribution	NOUN
taxlaw-2803	976	12	are	be	AUX
taxlaw-2803	976	13	,	,	PUNCT
taxlaw-2803	976	14	in	in	ADP
taxlaw-2803	976	15	principle	principle	NOUN
taxlaw-2803	976	16	,	,	PUNCT
taxlaw-2803	976	17	wholly	wholly	ADV
taxlaw-2803	976	18	independent	independent	ADJ
taxlaw-2803	976	19	of	of	ADP
taxlaw-2803	976	20	how	how	SCONJ
taxlaw-2803	976	21	thresholds	threshold	VERB
taxlaw-2803	976	22	[	[	X
taxlaw-2803	976	23	or	or	CCONJ
taxlaw-2803	976	24	floors	floor	NOUN
taxlaw-2803	976	25	]	]	PUNCT
taxlaw-2803	976	26	are	be	AUX
taxlaw-2803	976	27	set	set	VERB
taxlaw-2803	976	28	:	:	PUNCT
taxlaw-2803	976	29	any	any	DET
taxlaw-2803	976	30	such	such	ADJ
taxlaw-2803	976	31	effects	effect	NOUN
taxlaw-2803	976	32	of	of	ADP
taxlaw-2803	976	33	changing	change	VERB
taxlaw-2803	976	34	a	a	DET
taxlaw-2803	976	35	threshold	threshold	NOUN
taxlaw-2803	976	36	can	can	AUX
taxlaw-2803	976	37	be	be	AUX
taxlaw-2803	976	38	nullified	nullify	VERB
taxlaw-2803	976	39	if	if	SCONJ
taxlaw-2803	976	40	that	that	PRON
taxlaw-2803	976	41	is	be	AUX
taxlaw-2803	976	42	desired	desire	VERB
taxlaw-2803	976	43	or	or	CCONJ
taxlaw-2803	976	44	can	can	AUX
taxlaw-2803	976	45	be	be	AUX
taxlaw-2803	976	46	achieved	achieve	VERB
taxlaw-2803	976	47	by	by	ADP
taxlaw-2803	976	48	adjusting	adjust	VERB
taxlaw-2803	976	49	[	[	PRON
taxlaw-2803	976	50	the	the	DET
taxlaw-2803	976	51	zba	zba	NOUN
taxlaw-2803	976	52	]	]	PUNCT
taxlaw-2803	976	53	without	without	ADP
taxlaw-2803	976	54	changing	change	VERB
taxlaw-2803	976	55	the	the	DET
taxlaw-2803	976	56	threshold	threshold	NOUN
taxlaw-2803	976	57	[	[	X
taxlaw-2803	976	58	or	or	CCONJ
taxlaw-2803	976	59	floor].‖	floor].‖	NOUN
taxlaw-2803	976	60	)	)	PUNCT
taxlaw-2803	976	61	.	.	PUNCT
taxlaw-2803	977	1	2011	2011	NUM
taxlaw-2803	977	2	]	]	PUNCT
taxlaw-2803	978	1	doing	do	VERB
taxlaw-2803	978	2	too	too	ADV
taxlaw-2803	978	3	much	much	ADJ
taxlaw-2803	978	4	235	235	NUM
taxlaw-2803	978	5	while	while	SCONJ
taxlaw-2803	978	6	the	the	DET
taxlaw-2803	978	7	first	first	ADJ
taxlaw-2803	978	8	would	would	AUX
taxlaw-2803	978	9	see	see	VERB
taxlaw-2803	978	10	little	little	ADJ
taxlaw-2803	978	11	or	or	CCONJ
taxlaw-2803	978	12	no	no	PRON
taxlaw-2803	978	13	change	change	NOUN
taxlaw-2803	978	14	,	,	PUNCT
taxlaw-2803	978	15	despite	despite	SCONJ
taxlaw-2803	978	16	their	their	PRON
taxlaw-2803	978	17	having	have	VERB
taxlaw-2803	978	18	the	the	DET
taxlaw-2803	978	19	same	same	ADJ
taxlaw-2803	978	20	taxable	taxable	ADJ
taxlaw-2803	978	21	income	income	NOUN
taxlaw-2803	978	22	if	if	SCONJ
taxlaw-2803	978	23	floors	floor	NOUN
taxlaw-2803	978	24	were	be	AUX
taxlaw-2803	978	25	not	not	PART
taxlaw-2803	978	26	considered	consider	VERB
taxlaw-2803	978	27	.	.	PUNCT
taxlaw-2803	979	1	example	example	NOUN
taxlaw-2803	979	2	7	7	NUM
taxlaw-2803	979	3	:	:	PUNCT
taxlaw-2803	979	4	assume	assume	VERB
taxlaw-2803	979	5	the	the	DET
taxlaw-2803	979	6	same	same	ADJ
taxlaw-2803	979	7	standard	standard	ADJ
taxlaw-2803	979	8	deduction	deduction	NOUN
taxlaw-2803	979	9	and	and	CCONJ
taxlaw-2803	979	10	floors	floor	NOUN
taxlaw-2803	979	11	as	as	ADP
taxlaw-2803	979	12	the	the	DET
taxlaw-2803	979	13	prior	prior	ADJ
taxlaw-2803	979	14	example	example	NOUN
taxlaw-2803	979	15	.	.	PUNCT
taxlaw-2803	980	1	tp1	tp1	PROPN
taxlaw-2803	980	2	has	have	VERB
taxlaw-2803	980	3	itemizable	itemizable	ADJ
taxlaw-2803	980	4	expenses	expense	NOUN
taxlaw-2803	980	5	a	a	DET
taxlaw-2803	980	6	=	=	SYM
taxlaw-2803	980	7	b	b	NOUN
taxlaw-2803	980	8	=	=	SYM
taxlaw-2803	980	9	c	c	NOUN
taxlaw-2803	981	1	=	=	SYM
taxlaw-2803	981	2	d	d	NOUN
taxlaw-2803	981	3	=	=	PUNCT
taxlaw-2803	981	4	$	$	SYM
taxlaw-2803	981	5	2600	2600	NUM
taxlaw-2803	981	6	.	.	PUNCT
taxlaw-2803	982	1	tp2	tp2	PROPN
taxlaw-2803	982	2	has	have	VERB
taxlaw-2803	982	3	itemizable	itemizable	ADJ
taxlaw-2803	982	4	expenses	expense	NOUN
taxlaw-2803	982	5	a	a	PRON
taxlaw-2803	982	6	=	=	SYM
taxlaw-2803	982	7	b	b	NOUN
taxlaw-2803	982	8	=	=	SYM
taxlaw-2803	982	9	c	c	NOUN
taxlaw-2803	982	10	=	=	PUNCT
taxlaw-2803	982	11	$	$	SYM
taxlaw-2803	982	12	0	0	NUM
taxlaw-2803	982	13	,	,	PUNCT
taxlaw-2803	982	14	and	and	CCONJ
taxlaw-2803	982	15	d	d	NOUN
taxlaw-2803	982	16	=	=	PUNCT
taxlaw-2803	982	17	$	$	SYM
taxlaw-2803	982	18	10,400	10,400	NUM
taxlaw-2803	982	19	.	.	PUNCT
taxlaw-2803	983	1	under	under	ADP
taxlaw-2803	983	2	the	the	DET
taxlaw-2803	983	3	prior	prior	ADJ
taxlaw-2803	983	4	regime	regime	NOUN
taxlaw-2803	983	5	with	with	ADP
taxlaw-2803	983	6	a	a	DET
taxlaw-2803	983	7	standard	standard	ADJ
taxlaw-2803	983	8	deduction	deduction	NOUN
taxlaw-2803	983	9	of	of	ADP
taxlaw-2803	983	10	$	$	SYM
taxlaw-2803	983	11	10,000	10,000	NUM
taxlaw-2803	983	12	,	,	PUNCT
taxlaw-2803	983	13	each	each	PRON
taxlaw-2803	983	14	is	be	AUX
taxlaw-2803	983	15	an	an	DET
taxlaw-2803	983	16	itemizer	itemizer	NOUN
taxlaw-2803	983	17	and	and	CCONJ
taxlaw-2803	983	18	reduces	reduce	VERB
taxlaw-2803	983	19	his	his	PRON
taxlaw-2803	983	20	taxable	taxable	ADJ
taxlaw-2803	983	21	income	income	NOUN
taxlaw-2803	983	22	by	by	ADP
taxlaw-2803	983	23	$	$	SYM
taxlaw-2803	983	24	10,400	10,400	NUM
taxlaw-2803	983	25	.	.	PUNCT
taxlaw-2803	984	1	under	under	ADP
taxlaw-2803	984	2	the	the	DET
taxlaw-2803	984	3	new	new	ADJ
taxlaw-2803	984	4	regime	regime	NOUN
taxlaw-2803	984	5	,	,	PUNCT
taxlaw-2803	984	6	tp1	tp1	PROPN
taxlaw-2803	984	7	can	can	AUX
taxlaw-2803	984	8	deduct	deduct	VERB
taxlaw-2803	984	9	$	$	SYM
taxlaw-2803	984	10	100	100	NUM
taxlaw-2803	984	11	of	of	ADP
taxlaw-2803	984	12	each	each	PRON
taxlaw-2803	984	13	of	of	ADP
taxlaw-2803	984	14	his	his	PRON
taxlaw-2803	984	15	expenses	expense	NOUN
taxlaw-2803	984	16	,	,	PUNCT
taxlaw-2803	984	17	the	the	DET
taxlaw-2803	984	18	amount	amount	NOUN
taxlaw-2803	984	19	by	by	ADP
taxlaw-2803	984	20	which	which	PRON
taxlaw-2803	984	21	each	each	PRON
taxlaw-2803	984	22	exceeds	exceed	VERB
taxlaw-2803	984	23	the	the	DET
taxlaw-2803	984	24	$	$	SYM
taxlaw-2803	984	25	2500	2500	NUM
taxlaw-2803	984	26	floor	floor	NOUN
taxlaw-2803	984	27	.	.	PUNCT
taxlaw-2803	985	1	thus	thus	ADV
taxlaw-2803	985	2	,	,	PUNCT
taxlaw-2803	985	3	tp1	tp1	PROPN
taxlaw-2803	985	4	continues	continue	VERB
taxlaw-2803	985	5	to	to	PART
taxlaw-2803	985	6	reduce	reduce	VERB
taxlaw-2803	985	7	his	his	PRON
taxlaw-2803	985	8	taxable	taxable	ADJ
taxlaw-2803	985	9	income	income	NOUN
taxlaw-2803	985	10	by	by	ADP
taxlaw-2803	985	11	a	a	DET
taxlaw-2803	985	12	total	total	NOUN
taxlaw-2803	985	13	of	of	ADP
taxlaw-2803	985	14	$	$	SYM
taxlaw-2803	985	15	10,400	10,400	NUM
taxlaw-2803	985	16	(	(	PUNCT
taxlaw-2803	985	17	$	$	SYM
taxlaw-2803	985	18	10,000	10,000	NUM
taxlaw-2803	985	19	zba	zba	NOUN
taxlaw-2803	985	20	plus	plus	CCONJ
taxlaw-2803	985	21	$	$	SYM
taxlaw-2803	985	22	400	400	NUM
taxlaw-2803	985	23	total	total	ADJ
taxlaw-2803	985	24	itemized	itemize	VERB
taxlaw-2803	985	25	deductions	deduction	NOUN
taxlaw-2803	985	26	)	)	PUNCT
taxlaw-2803	985	27	.	.	PUNCT
taxlaw-2803	986	1	tp2	tp2	PROPN
taxlaw-2803	986	2	,	,	PUNCT
taxlaw-2803	986	3	however	however	ADV
taxlaw-2803	986	4	,	,	PUNCT
taxlaw-2803	986	5	can	can	AUX
taxlaw-2803	986	6	take	take	VERB
taxlaw-2803	986	7	itemized	itemized	ADJ
taxlaw-2803	986	8	deductions	deduction	NOUN
taxlaw-2803	986	9	of	of	ADP
taxlaw-2803	986	10	$	$	SYM
taxlaw-2803	986	11	7900	7900	NUM
taxlaw-2803	986	12	,	,	PUNCT
taxlaw-2803	986	13	the	the	DET
taxlaw-2803	986	14	amount	amount	NOUN
taxlaw-2803	986	15	by	by	ADP
taxlaw-2803	986	16	which	which	PRON
taxlaw-2803	986	17	his	his	PRON
taxlaw-2803	986	18	d	d	PROPN
taxlaw-2803	986	19	expenses	expense	NOUN
taxlaw-2803	986	20	exceed	exceed	VERB
taxlaw-2803	986	21	the	the	DET
taxlaw-2803	986	22	$	$	SYM
taxlaw-2803	986	23	2500	2500	NUM
taxlaw-2803	986	24	floor	floor	NOUN
taxlaw-2803	986	25	.	.	PUNCT
taxlaw-2803	987	1	thus	thus	ADV
taxlaw-2803	987	2	tp2	tp2	PROPN
taxlaw-2803	987	3	can	can	AUX
taxlaw-2803	987	4	now	now	ADV
taxlaw-2803	987	5	lower	lower	VERB
taxlaw-2803	987	6	his	his	PRON
taxlaw-2803	987	7	taxable	taxable	ADJ
taxlaw-2803	987	8	income	income	NOUN
taxlaw-2803	987	9	by	by	ADP
taxlaw-2803	987	10	a	a	DET
taxlaw-2803	987	11	total	total	NOUN
taxlaw-2803	987	12	of	of	ADP
taxlaw-2803	987	13	$	$	SYM
taxlaw-2803	987	14	17,900	17,900	NUM
taxlaw-2803	987	15	,	,	PUNCT
taxlaw-2803	987	16	or	or	CCONJ
taxlaw-2803	987	17	$	$	SYM
taxlaw-2803	987	18	7500	7500	NUM
taxlaw-2803	987	19	more	more	ADJ
taxlaw-2803	987	20	than	than	ADP
taxlaw-2803	987	21	tp1	tp1	PRON
taxlaw-2803	987	22	and	and	CCONJ
taxlaw-2803	987	23	more	more	ADJ
taxlaw-2803	987	24	than	than	ADP
taxlaw-2803	987	25	under	under	ADP
taxlaw-2803	987	26	the	the	DET
taxlaw-2803	987	27	prior	prior	ADJ
taxlaw-2803	987	28	regime	regime	NOUN
taxlaw-2803	987	29	.	.	PUNCT
taxlaw-2803	988	1	but	but	CCONJ
taxlaw-2803	988	2	if	if	SCONJ
taxlaw-2803	988	3	we	we	PRON
taxlaw-2803	988	4	raised	raise	VERB
taxlaw-2803	988	5	the	the	DET
taxlaw-2803	988	6	total	total	NOUN
taxlaw-2803	988	7	of	of	ADP
taxlaw-2803	988	8	the	the	DET
taxlaw-2803	988	9	floors	floor	NOUN
taxlaw-2803	988	10	so	so	SCONJ
taxlaw-2803	988	11	that	that	SCONJ
taxlaw-2803	988	12	the	the	DET
taxlaw-2803	988	13	second	second	ADJ
taxlaw-2803	988	14	taxpayer	taxpayer	NOUN
taxlaw-2803	988	15	would	would	AUX
taxlaw-2803	988	16	have	have	VERB
taxlaw-2803	988	17	no	no	DET
taxlaw-2803	988	18	change	change	NOUN
taxlaw-2803	988	19	in	in	ADP
taxlaw-2803	988	20	her	her	PRON
taxlaw-2803	988	21	taxes	taxis	NOUN
taxlaw-2803	988	22	,	,	PUNCT
taxlaw-2803	988	23	then	then	ADV
taxlaw-2803	988	24	the	the	DET
taxlaw-2803	988	25	first	first	ADJ
taxlaw-2803	988	26	taxpayer	taxpayer	NOUN
taxlaw-2803	988	27	who	who	PRON
taxlaw-2803	988	28	had	have	AUX
taxlaw-2803	988	29	been	be	AUX
taxlaw-2803	988	30	itemizing	itemize	VERB
taxlaw-2803	988	31	with	with	ADP
taxlaw-2803	988	32	flat	flat	ADJ
taxlaw-2803	988	33	expenses	expense	NOUN
taxlaw-2803	988	34	narrowly	narrowly	ADV
taxlaw-2803	988	35	above	above	ADP
taxlaw-2803	988	36	the	the	DET
taxlaw-2803	988	37	old	old	ADJ
taxlaw-2803	988	38	standard	standard	ADJ
taxlaw-2803	988	39	deduction	deduction	NOUN
taxlaw-2803	988	40	would	would	AUX
taxlaw-2803	988	41	no	no	ADV
taxlaw-2803	988	42	longer	long	ADV
taxlaw-2803	988	43	be	be	AUX
taxlaw-2803	988	44	able	able	ADJ
taxlaw-2803	988	45	to	to	PART
taxlaw-2803	988	46	itemize	itemize	VERB
taxlaw-2803	988	47	and	and	CCONJ
taxlaw-2803	988	48	would	would	AUX
taxlaw-2803	988	49	lose	lose	VERB
taxlaw-2803	988	50	the	the	DET
taxlaw-2803	988	51	net	net	NOUN
taxlaw-2803	988	52	of	of	ADP
taxlaw-2803	988	53	that	that	DET
taxlaw-2803	988	54	amount	amount	NOUN
taxlaw-2803	988	55	over	over	ADP
taxlaw-2803	988	56	the	the	DET
taxlaw-2803	988	57	new	new	ADJ
taxlaw-2803	988	58	zba	zba	NOUN
taxlaw-2803	988	59	of	of	ADP
taxlaw-2803	988	60	sd	sd	PROPN
taxlaw-2803	988	61	.	.	PUNCT
taxlaw-2803	988	62	example	example	NOUN
taxlaw-2803	988	63	8	8	NUM
taxlaw-2803	988	64	:	:	PUNCT
taxlaw-2803	988	65	the	the	DET
taxlaw-2803	988	66	same	same	ADJ
taxlaw-2803	988	67	facts	fact	NOUN
taxlaw-2803	988	68	as	as	ADP
taxlaw-2803	988	69	the	the	DET
taxlaw-2803	988	70	prior	prior	ADJ
taxlaw-2803	988	71	example	example	NOUN
taxlaw-2803	988	72	,	,	PUNCT
taxlaw-2803	988	73	except	except	SCONJ
taxlaw-2803	988	74	that	that	SCONJ
taxlaw-2803	988	75	the	the	DET
taxlaw-2803	988	76	new	new	ADJ
taxlaw-2803	988	77	floors	floor	NOUN
taxlaw-2803	988	78	are	be	AUX
taxlaw-2803	988	79	set	set	VERB
taxlaw-2803	988	80	at	at	ADP
taxlaw-2803	988	81	$	$	SYM
taxlaw-2803	988	82	7500	7500	NUM
taxlaw-2803	988	83	instead	instead	ADV
taxlaw-2803	988	84	of	of	ADP
taxlaw-2803	988	85	$	$	SYM
taxlaw-2803	988	86	2500	2500	NUM
taxlaw-2803	988	87	.	.	PUNCT
taxlaw-2803	989	1	under	under	ADP
taxlaw-2803	989	2	this	this	DET
taxlaw-2803	989	3	regime	regime	NOUN
taxlaw-2803	989	4	,	,	PUNCT
taxlaw-2803	989	5	tp2	tp2	PROPN
taxlaw-2803	989	6	would	would	AUX
taxlaw-2803	989	7	have	have	VERB
taxlaw-2803	989	8	itemized	itemize	VERB
taxlaw-2803	989	9	deductions	deduction	NOUN
taxlaw-2803	989	10	of	of	ADP
taxlaw-2803	989	11	only	only	ADV
taxlaw-2803	989	12	$	$	SYM
taxlaw-2803	989	13	400	400	NUM
taxlaw-2803	989	14	,	,	PUNCT
taxlaw-2803	989	15	the	the	DET
taxlaw-2803	989	16	amount	amount	NOUN
taxlaw-2803	989	17	by	by	ADP
taxlaw-2803	989	18	which	which	PRON
taxlaw-2803	989	19	his	his	PRON
taxlaw-2803	989	20	d	d	PROPN
taxlaw-2803	989	21	expenses	expense	NOUN
taxlaw-2803	989	22	exceed	exceed	VERB
taxlaw-2803	989	23	the	the	DET
taxlaw-2803	989	24	$	$	SYM
taxlaw-2803	989	25	7500	7500	NUM
taxlaw-2803	989	26	floor	floor	NOUN
taxlaw-2803	989	27	.	.	PUNCT
taxlaw-2803	990	1	thus	thus	ADV
taxlaw-2803	990	2	,	,	PUNCT
taxlaw-2803	990	3	tp2	tp2	PROPN
taxlaw-2803	990	4	can	can	AUX
taxlaw-2803	990	5	reduce	reduce	VERB
taxlaw-2803	990	6	his	his	PRON
taxlaw-2803	990	7	taxable	taxable	ADJ
taxlaw-2803	990	8	income	income	NOUN
taxlaw-2803	990	9	by	by	ADP
taxlaw-2803	990	10	$	$	SYM
taxlaw-2803	990	11	10,400	10,400	NUM
taxlaw-2803	990	12	,	,	PUNCT
taxlaw-2803	990	13	the	the	DET
taxlaw-2803	990	14	same	same	ADJ
taxlaw-2803	990	15	amount	amount	NOUN
taxlaw-2803	990	16	as	as	ADP
taxlaw-2803	990	17	under	under	ADP
taxlaw-2803	990	18	the	the	DET
taxlaw-2803	990	19	prior	prior	ADJ
taxlaw-2803	990	20	regime	regime	NOUN
taxlaw-2803	990	21	.	.	PUNCT
taxlaw-2803	991	1	but	but	CCONJ
taxlaw-2803	991	2	tp1	tp1	PROPN
taxlaw-2803	991	3	can	can	AUX
taxlaw-2803	991	4	no	no	ADV
taxlaw-2803	991	5	longer	long	ADV
taxlaw-2803	991	6	itemize	itemize	VERB
taxlaw-2803	991	7	,	,	PUNCT
taxlaw-2803	991	8	and	and	CCONJ
taxlaw-2803	991	9	thus	thus	ADV
taxlaw-2803	991	10	can	can	AUX
taxlaw-2803	991	11	lower	lower	VERB
taxlaw-2803	991	12	his	his	PRON
taxlaw-2803	991	13	taxable	taxable	ADJ
taxlaw-2803	991	14	income	income	NOUN
taxlaw-2803	991	15	by	by	ADP
taxlaw-2803	991	16	only	only	ADV
taxlaw-2803	991	17	$	$	SYM
taxlaw-2803	991	18	10,000	10,000	NUM
taxlaw-2803	991	19	(	(	PUNCT
taxlaw-2803	991	20	the	the	DET
taxlaw-2803	991	21	zba	zba	NOUN
taxlaw-2803	991	22	)	)	PUNCT
taxlaw-2803	991	23	rather	rather	ADV
taxlaw-2803	991	24	than	than	ADP
taxlaw-2803	991	25	$	$	SYM
taxlaw-2803	991	26	10,400	10,400	NUM
taxlaw-2803	991	27	.	.	PUNCT
taxlaw-2803	992	1	increasing	increase	VERB
taxlaw-2803	992	2	exemptions	exemption	NOUN
taxlaw-2803	992	3	or	or	CCONJ
taxlaw-2803	992	4	the	the	DET
taxlaw-2803	992	5	zba	zba	NOUN
taxlaw-2803	992	6	would	would	AUX
taxlaw-2803	992	7	not	not	PART
taxlaw-2803	992	8	change	change	VERB
taxlaw-2803	992	9	the	the	DET
taxlaw-2803	992	10	relative	relative	ADJ
taxlaw-2803	992	11	tax	tax	NOUN
taxlaw-2803	992	12	burdens	burden	NOUN
taxlaw-2803	992	13	,	,	PUNCT
taxlaw-2803	992	14	since	since	SCONJ
taxlaw-2803	992	15	such	such	ADJ
taxlaw-2803	992	16	progressivity	progressivity	NOUN
taxlaw-2803	992	17	changes	change	NOUN
taxlaw-2803	992	18	would	would	AUX
taxlaw-2803	992	19	apply	apply	VERB
taxlaw-2803	992	20	to	to	ADP
taxlaw-2803	992	21	both	both	DET
taxlaw-2803	992	22	taxpayers	taxpayer	NOUN
taxlaw-2803	992	23	equally	equally	ADV
taxlaw-2803	992	24	.	.	PUNCT
taxlaw-2803	993	1	there	there	PRON
taxlaw-2803	993	2	will	will	AUX
taxlaw-2803	993	3	thus	thus	ADV
taxlaw-2803	993	4	necessarily	necessarily	ADV
taxlaw-2803	993	5	be	be	AUX
taxlaw-2803	993	6	some	some	DET
taxlaw-2803	993	7	changes	change	NOUN
taxlaw-2803	993	8	in	in	ADP
taxlaw-2803	993	9	distribution	distribution	NOUN
taxlaw-2803	993	10	within	within	ADP
taxlaw-2803	993	11	income	income	NOUN
taxlaw-2803	993	12	classes	class	NOUN
taxlaw-2803	993	13	,	,	PUNCT
taxlaw-2803	993	14	even	even	ADV
taxlaw-2803	993	15	if	if	SCONJ
taxlaw-2803	993	16	overall	overall	ADJ
taxlaw-2803	993	17	distribution	distribution	NOUN
taxlaw-2803	993	18	of	of	ADP
taxlaw-2803	993	19	the	the	DET
taxlaw-2803	993	20	tax	tax	NOUN
taxlaw-2803	993	21	burden	burden	NOUN
taxlaw-2803	993	22	between	between	ADP
taxlaw-2803	993	23	income	income	NOUN
taxlaw-2803	993	24	classes	class	NOUN
taxlaw-2803	993	25	can	can	AUX
taxlaw-2803	993	26	be	be	AUX
taxlaw-2803	993	27	held	hold	VERB
taxlaw-2803	993	28	constant	constant	ADJ
taxlaw-2803	993	29	.	.	PUNCT
taxlaw-2803	994	1	161	161	NUM
taxlaw-2803	994	2	some	some	DET
taxlaw-2803	994	3	calibration	calibration	NOUN
taxlaw-2803	994	4	would	would	AUX
taxlaw-2803	994	5	therefore	therefore	ADV
taxlaw-2803	994	6	be	be	AUX
taxlaw-2803	994	7	required	require	VERB
taxlaw-2803	994	8	to	to	PART
taxlaw-2803	994	9	optimize	optimize	VERB
taxlaw-2803	994	10	simplicity	simplicity	NOUN
taxlaw-2803	994	11	,	,	PUNCT
taxlaw-2803	994	12	horizontal	horizontal	ADJ
taxlaw-2803	994	13	equity	equity	NOUN
taxlaw-2803	994	14	,	,	PUNCT
taxlaw-2803	994	15	and	and	CCONJ
taxlaw-2803	994	16	revenue	revenue	NOUN
taxlaw-2803	994	17	.	.	PUNCT
taxlaw-2803	995	1	these	these	DET
taxlaw-2803	995	2	optimal	optimal	ADJ
taxlaw-2803	995	3	values	value	NOUN
taxlaw-2803	995	4	for	for	ADP
taxlaw-2803	995	5	the	the	DET
taxlaw-2803	995	6	new	new	ADJ
taxlaw-2803	995	7	floors	floor	NOUN
taxlaw-2803	995	8	would	would	AUX
taxlaw-2803	995	9	probably	probably	ADV
taxlaw-2803	995	10	be	be	AUX
taxlaw-2803	995	11	such	such	ADJ
taxlaw-2803	995	12	that	that	SCONJ
taxlaw-2803	995	13	their	their	PRON
taxlaw-2803	995	14	sum	sum	NOUN
taxlaw-2803	995	15	is	be	AUX
taxlaw-2803	995	16	greater	great	ADJ
taxlaw-2803	995	17	than	than	ADP
taxlaw-2803	995	18	sd	sd	NOUN
taxlaw-2803	995	19	to	to	PART
taxlaw-2803	995	20	avoid	avoid	VERB
taxlaw-2803	995	21	creating	create	VERB
taxlaw-2803	995	22	too	too	ADV
taxlaw-2803	995	23	many	many	ADJ
taxlaw-2803	995	24	new	new	ADJ
taxlaw-2803	995	25	partial	partial	ADJ
taxlaw-2803	995	26	itemizers	itemizer	NOUN
taxlaw-2803	995	27	,	,	PUNCT
taxlaw-2803	995	28	and	and	CCONJ
taxlaw-2803	995	29	any	any	DET
taxlaw-2803	995	30	effects	effect	NOUN
taxlaw-2803	995	31	that	that	SCONJ
taxlaw-2803	995	32	this	this	PRON
taxlaw-2803	995	33	would	would	AUX
taxlaw-2803	995	34	have	have	VERB
taxlaw-2803	995	35	on	on	ADP
taxlaw-2803	995	36	tax	tax	NOUN
taxlaw-2803	995	37	burdens	burden	NOUN
taxlaw-2803	995	38	for	for	ADP
taxlaw-2803	995	39	those	those	PRON
taxlaw-2803	995	40	who	who	PRON
taxlaw-2803	995	41	would	would	AUX
taxlaw-2803	995	42	otherwise	otherwise	ADV
taxlaw-2803	995	43	have	have	AUX
taxlaw-2803	995	44	itemized	itemize	VERB
taxlaw-2803	995	45	should	should	AUX
taxlaw-2803	995	46	be	be	AUX
taxlaw-2803	995	47	made	make	VERB
taxlaw-2803	995	48	up	up	ADP
taxlaw-2803	995	49	for	for	ADP
taxlaw-2803	995	50	in	in	ADP
taxlaw-2803	995	51	the	the	DET
taxlaw-2803	995	52	rate	rate	NOUN
taxlaw-2803	995	53	structure	structure	NOUN
taxlaw-2803	995	54	or	or	CCONJ
taxlaw-2803	995	55	personal	personal	ADJ
taxlaw-2803	995	56	exemptions	exemption	NOUN
taxlaw-2803	995	57	,	,	PUNCT
taxlaw-2803	995	58	such	such	ADJ
taxlaw-2803	995	59	as	as	ADP
taxlaw-2803	995	60	by	by	ADP
taxlaw-2803	995	61	having	have	VERB
taxlaw-2803	995	62	an	an	DET
taxlaw-2803	995	63	initial	initial	ADJ
taxlaw-2803	995	64	zba	zba	NOUN
taxlaw-2803	995	65	greater	great	ADJ
taxlaw-2803	995	66	than	than	ADP
taxlaw-2803	995	67	sd	sd	NOUN
taxlaw-2803	995	68	.	.	PUNCT
taxlaw-2803	996	1	c.	c.	PROPN
taxlaw-2803	996	2	flat	flat	PROPN
taxlaw-2803	996	3	or	or	CCONJ
taxlaw-2803	996	4	variable	variable	ADJ
taxlaw-2803	996	5	zba	zba	NOUN
taxlaw-2803	996	6	an	an	DET
taxlaw-2803	996	7	additional	additional	ADJ
taxlaw-2803	996	8	feature	feature	NOUN
taxlaw-2803	996	9	of	of	ADP
taxlaw-2803	996	10	this	this	DET
taxlaw-2803	996	11	reform	reform	NOUN
taxlaw-2803	996	12	proposal	proposal	NOUN
taxlaw-2803	996	13	is	be	AUX
taxlaw-2803	996	14	that	that	SCONJ
taxlaw-2803	996	15	the	the	DET
taxlaw-2803	996	16	system	system	NOUN
taxlaw-2803	996	17	could	could	AUX
taxlaw-2803	996	18	be	be	AUX
taxlaw-2803	996	19	adjusted	adjust	VERB
taxlaw-2803	996	20	to	to	PART
taxlaw-2803	996	21	provide	provide	VERB
taxlaw-2803	996	22	additional	additional	ADJ
taxlaw-2803	996	23	progressivity	progressivity	NOUN
taxlaw-2803	996	24	without	without	ADP
taxlaw-2803	996	25	explicitly	explicitly	ADV
taxlaw-2803	996	26	raising	raise	VERB
taxlaw-2803	996	27	rates	rate	NOUN
taxlaw-2803	996	28	.	.	PUNCT
taxlaw-2803	997	1	this	this	PRON
taxlaw-2803	997	2	is	be	AUX
taxlaw-2803	997	3	explicitly	explicitly	ADV
taxlaw-2803	997	4	the	the	DET
taxlaw-2803	997	5	case	case	NOUN
taxlaw-2803	997	6	with	with	ADP
taxlaw-2803	997	7	the	the	DET
taxlaw-2803	997	8	increase	increase	NOUN
taxlaw-2803	997	9	in	in	ADP
taxlaw-2803	997	10	personal	personal	ADJ
taxlaw-2803	997	11	exemptions	exemption	NOUN
taxlaw-2803	997	12	with	with	ADP
taxlaw-2803	997	13	family	family	NOUN
taxlaw-2803	997	14	size	size	NOUN
taxlaw-2803	997	15	.	.	PUNCT
taxlaw-2803	998	1	but	but	CCONJ
taxlaw-2803	998	2	in	in	ADP
taxlaw-2803	998	3	addition	addition	NOUN
taxlaw-2803	998	4	,	,	PUNCT
taxlaw-2803	998	5	the	the	DET
taxlaw-2803	998	6	zero	zero	NUM
taxlaw-2803	998	7	bracket	bracket	NOUN
taxlaw-2803	998	8	could	could	AUX
taxlaw-2803	998	9	itself	itself	PRON
taxlaw-2803	998	10	phase	phase	VERB
taxlaw-2803	998	11	-	-	PUNCT
taxlaw-2803	998	12	out	out	NOUN
taxlaw-2803	998	13	with	with	ADP
taxlaw-2803	998	14	income	income	NOUN
taxlaw-2803	998	15	,	,	PUNCT
taxlaw-2803	998	16	162	162	NUM
taxlaw-2803	998	17	which	which	PRON
taxlaw-2803	998	18	would	would	AUX
taxlaw-2803	998	19	cause	cause	VERB
taxlaw-2803	998	20	a	a	DET
taxlaw-2803	998	21	flattening	flattening	NOUN
taxlaw-2803	998	22	of	of	ADP
taxlaw-2803	998	23	the	the	DET
taxlaw-2803	998	24	161	161	NUM
taxlaw-2803	998	25	see	see	NOUN
taxlaw-2803	998	26	kaplow	kaplow	NOUN
taxlaw-2803	998	27	,	,	PUNCT
taxlaw-2803	998	28	standard	standard	ADJ
taxlaw-2803	998	29	deduction	deduction	NOUN
taxlaw-2803	998	30	,	,	PUNCT
taxlaw-2803	998	31	supra	supra	PROPN
taxlaw-2803	998	32	note	note	NOUN
taxlaw-2803	998	33	12	12	NUM
taxlaw-2803	998	34	,	,	PUNCT
taxlaw-2803	998	35	at	at	ADP
taxlaw-2803	998	36	9	9	NUM
taxlaw-2803	998	37	-	-	SYM
taxlaw-2803	998	38	10	10	NUM
taxlaw-2803	998	39	.	.	PUNCT
taxlaw-2803	998	40	162	162	NUM
taxlaw-2803	999	1	currently	currently	ADV
taxlaw-2803	999	2	,	,	PUNCT
taxlaw-2803	999	3	the	the	DET
taxlaw-2803	999	4	standard	standard	ADJ
taxlaw-2803	999	5	deduction	deduction	NOUN
taxlaw-2803	999	6	could	could	AUX
taxlaw-2803	999	7	be	be	AUX
taxlaw-2803	999	8	viewed	view	VERB
taxlaw-2803	999	9	as	as	ADP
taxlaw-2803	999	10	a	a	DET
taxlaw-2803	999	11	zero	zero	NUM
taxlaw-2803	999	12	bracket	bracket	NOUN
taxlaw-2803	999	13	that	that	PRON
taxlaw-2803	999	14	phases	phase	VERB
taxlaw-2803	999	15	out	out	ADP
taxlaw-2803	999	16	with	with	ADP
taxlaw-2803	999	17	itemized	itemize	VERB
taxlaw-2803	999	18	deductions	deduction	NOUN
taxlaw-2803	999	19	,	,	PUNCT
taxlaw-2803	999	20	which	which	PRON
taxlaw-2803	999	21	in	in	ADP
taxlaw-2803	999	22	turn	turn	NOUN
taxlaw-2803	999	23	are	be	AUX
taxlaw-2803	999	24	partly	partly	ADV
taxlaw-2803	999	25	correlated	correlate	VERB
taxlaw-2803	999	26	with	with	ADP
taxlaw-2803	999	27	agi	agi	PROPN
taxlaw-2803	999	28	.	.	PUNCT
taxlaw-2803	1000	1	however	however	ADV
taxlaw-2803	1000	2	,	,	PUNCT
taxlaw-2803	1000	3	as	as	SCONJ
taxlaw-2803	1000	4	discussed	discuss	VERB
taxlaw-2803	1000	5	throughout	throughout	ADV
taxlaw-2803	1000	6	,	,	PUNCT
taxlaw-2803	1000	7	that	that	PRON
taxlaw-2803	1000	8	is	be	AUX
taxlaw-2803	1000	9	236	236	NUM
taxlaw-2803	1000	10	columbia	columbia	PROPN
taxlaw-2803	1000	11	journal	journal	NOUN
taxlaw-2803	1000	12	of	of	ADP
taxlaw-2803	1000	13	tax	tax	NOUN
taxlaw-2803	1000	14	law	law	NOUN
taxlaw-2803	1000	15	[	[	X
taxlaw-2803	1000	16	vol.2:203	vol.2:203	ADP
taxlaw-2803	1000	17	marginal	marginal	ADJ
taxlaw-2803	1000	18	rates	rate	NOUN
taxlaw-2803	1000	19	that	that	PRON
taxlaw-2803	1000	20	apply	apply	VERB
taxlaw-2803	1000	21	to	to	ADP
taxlaw-2803	1000	22	higher	high	ADJ
taxlaw-2803	1000	23	-	-	PUNCT
taxlaw-2803	1000	24	income	income	NOUN
taxlaw-2803	1000	25	taxpayers	taxpayer	NOUN
taxlaw-2803	1000	26	,	,	PUNCT
taxlaw-2803	1000	27	such	such	ADJ
taxlaw-2803	1000	28	that	that	SCONJ
taxlaw-2803	1000	29	the	the	DET
taxlaw-2803	1000	30	marginal	marginal	ADJ
taxlaw-2803	1000	31	and	and	CCONJ
taxlaw-2803	1000	32	average	average	ADJ
taxlaw-2803	1000	33	tax	tax	NOUN
taxlaw-2803	1000	34	rates	rate	NOUN
taxlaw-2803	1000	35	converge	converge	VERB
taxlaw-2803	1000	36	somewhat	somewhat	ADV
taxlaw-2803	1000	37	,	,	PUNCT
taxlaw-2803	1000	38	particularly	particularly	ADV
taxlaw-2803	1000	39	when	when	SCONJ
taxlaw-2803	1000	40	considering	consider	VERB
taxlaw-2803	1000	41	the	the	DET
taxlaw-2803	1000	42	itemized	itemize	VERB
taxlaw-2803	1000	43	deduction	deduction	NOUN
taxlaw-2803	1000	44	phase	phase	NOUN
taxlaw-2803	1000	45	-	-	PUNCT
taxlaw-2803	1000	46	out	out	NOUN
taxlaw-2803	1000	47	.	.	PUNCT
taxlaw-2803	1001	1	163	163	NUM
taxlaw-2803	1001	2	to	to	PART
taxlaw-2803	1001	3	be	be	AUX
taxlaw-2803	1001	4	clear	clear	ADJ
taxlaw-2803	1001	5	,	,	PUNCT
taxlaw-2803	1001	6	however	however	ADV
taxlaw-2803	1001	7	,	,	PUNCT
taxlaw-2803	1001	8	such	such	ADJ
taxlaw-2803	1001	9	changes	change	NOUN
taxlaw-2803	1001	10	are	be	AUX
taxlaw-2803	1001	11	equivalent	equivalent	ADJ
taxlaw-2803	1001	12	to	to	ADP
taxlaw-2803	1001	13	raising	raise	VERB
taxlaw-2803	1001	14	marginal	marginal	ADJ
taxlaw-2803	1001	15	rates	rate	NOUN
taxlaw-2803	1001	16	during	during	ADP
taxlaw-2803	1001	17	the	the	DET
taxlaw-2803	1001	18	phase	phase	NOUN
taxlaw-2803	1001	19	-	-	PUNCT
taxlaw-2803	1001	20	out	out	ADP
taxlaw-2803	1001	21	period	period	NOUN
taxlaw-2803	1001	22	.	.	PUNCT
taxlaw-2803	1002	1	164	164	NUM
taxlaw-2803	1002	2	thus	thus	ADV
taxlaw-2803	1002	3	,	,	PUNCT
taxlaw-2803	1002	4	the	the	DET
taxlaw-2803	1002	5	advantage	advantage	NOUN
taxlaw-2803	1002	6	to	to	ADP
taxlaw-2803	1002	7	doing	do	VERB
taxlaw-2803	1002	8	so	so	ADV
taxlaw-2803	1002	9	through	through	ADP
taxlaw-2803	1002	10	the	the	DET
taxlaw-2803	1002	11	zba	zba	NOUN
taxlaw-2803	1002	12	(	(	PUNCT
taxlaw-2803	1002	13	or	or	CCONJ
taxlaw-2803	1002	14	variable	variable	ADJ
taxlaw-2803	1002	15	deduction	deduction	NOUN
taxlaw-2803	1002	16	floors	floor	NOUN
taxlaw-2803	1002	17	,	,	PUNCT
taxlaw-2803	1002	18	as	as	SCONJ
taxlaw-2803	1002	19	discussed	discuss	VERB
taxlaw-2803	1002	20	in	in	ADP
taxlaw-2803	1002	21	part	part	NOUN
taxlaw-2803	1002	22	0	0	NUM
taxlaw-2803	1002	23	,	,	PUNCT
taxlaw-2803	1002	24	infra	infra	NOUN
taxlaw-2803	1002	25	)	)	PUNCT
taxlaw-2803	1002	26	is	be	AUX
taxlaw-2803	1002	27	really	really	ADV
taxlaw-2803	1002	28	one	one	NUM
taxlaw-2803	1002	29	of	of	ADP
taxlaw-2803	1002	30	political	political	ADJ
taxlaw-2803	1002	31	economy	economy	NOUN
taxlaw-2803	1002	32	and	and	CCONJ
taxlaw-2803	1002	33	optics	optic	NOUN
taxlaw-2803	1002	34	,	,	PUNCT
taxlaw-2803	1002	35	rather	rather	ADV
taxlaw-2803	1002	36	than	than	ADP
taxlaw-2803	1002	37	substance	substance	NOUN
taxlaw-2803	1002	38	.	.	PUNCT
taxlaw-2803	1003	1	in	in	ADP
taxlaw-2803	1003	2	the	the	DET
taxlaw-2803	1003	3	1960s	1960	NOUN
taxlaw-2803	1003	4	,	,	PUNCT
taxlaw-2803	1003	5	when	when	SCONJ
taxlaw-2803	1003	6	policymakers	policymaker	NOUN
taxlaw-2803	1003	7	effectively	effectively	ADV
taxlaw-2803	1003	8	changed	change	VERB
taxlaw-2803	1003	9	the	the	DET
taxlaw-2803	1003	10	standard	standard	ADJ
taxlaw-2803	1003	11	deduction	deduction	NOUN
taxlaw-2803	1003	12	from	from	ADP
taxlaw-2803	1003	13	being	be	AUX
taxlaw-2803	1003	14	primarily	primarily	ADV
taxlaw-2803	1003	15	a	a	DET
taxlaw-2803	1003	16	simplification	simplification	NOUN
taxlaw-2803	1003	17	of	of	ADP
taxlaw-2803	1003	18	the	the	DET
taxlaw-2803	1003	19	itemized	itemize	VERB
taxlaw-2803	1003	20	deductions	deduction	NOUN
taxlaw-2803	1003	21	to	to	ADP
taxlaw-2803	1003	22	being	be	AUX
taxlaw-2803	1003	23	the	the	DET
taxlaw-2803	1003	24	―low	―low	ADJ
taxlaw-2803	1003	25	income	income	NOUN
taxlaw-2803	1003	26	allowance‖	allowance‖	VERB
taxlaw-2803	1003	27	equal	equal	ADJ
taxlaw-2803	1003	28	to	to	ADP
taxlaw-2803	1003	29	poverty	poverty	NOUN
taxlaw-2803	1003	30	-	-	PUNCT
taxlaw-2803	1003	31	level	level	NOUN
taxlaw-2803	1003	32	income	income	NOUN
taxlaw-2803	1003	33	,	,	PUNCT
taxlaw-2803	1003	34	165	165	NUM
taxlaw-2803	1003	35	a	a	DET
taxlaw-2803	1003	36	major	major	ADJ
taxlaw-2803	1003	37	reason	reason	NOUN
taxlaw-2803	1003	38	for	for	ADP
taxlaw-2803	1003	39	doing	do	VERB
taxlaw-2803	1003	40	so	so	ADV
taxlaw-2803	1003	41	was	be	AUX
taxlaw-2803	1003	42	a	a	DET
taxlaw-2803	1003	43	belief	belief	NOUN
taxlaw-2803	1003	44	that	that	SCONJ
taxlaw-2803	1003	45	the	the	DET
taxlaw-2803	1003	46	standard	standard	ADJ
taxlaw-2803	1003	47	deduction	deduction	NOUN
taxlaw-2803	1003	48	would	would	AUX
taxlaw-2803	1003	49	allow	allow	VERB
taxlaw-2803	1003	50	for	for	ADP
taxlaw-2803	1003	51	more	more	ADV
taxlaw-2803	1003	52	targeted	target	VERB
taxlaw-2803	1003	53	tax	tax	NOUN
taxlaw-2803	1003	54	relief	relief	NOUN
taxlaw-2803	1003	55	.	.	PUNCT
taxlaw-2803	1004	1	instead	instead	ADV
taxlaw-2803	1004	2	of	of	ADP
taxlaw-2803	1004	3	simply	simply	ADV
taxlaw-2803	1004	4	creating	create	VERB
taxlaw-2803	1004	5	a	a	DET
taxlaw-2803	1004	6	zero	zero	NUM
taxlaw-2803	1004	7	bracket	bracket	NOUN
taxlaw-2803	1004	8	(	(	PUNCT
taxlaw-2803	1004	9	or	or	CCONJ
taxlaw-2803	1004	10	increasing	increase	VERB
taxlaw-2803	1004	11	exemptions	exemption	NOUN
taxlaw-2803	1004	12	)	)	PUNCT
taxlaw-2803	1004	13	,	,	PUNCT
taxlaw-2803	1004	14	which	which	PRON
taxlaw-2803	1004	15	would	would	AUX
taxlaw-2803	1004	16	apply	apply	VERB
taxlaw-2803	1004	17	to	to	ADP
taxlaw-2803	1004	18	everyone	everyone	PRON
taxlaw-2803	1004	19	,	,	PUNCT
taxlaw-2803	1004	20	the	the	DET
taxlaw-2803	1004	21	government	government	NOUN
taxlaw-2803	1004	22	decided	decide	VERB
taxlaw-2803	1004	23	,	,	PUNCT
taxlaw-2803	1004	24	in	in	ADP
taxlaw-2803	1004	25	effect	effect	NOUN
taxlaw-2803	1004	26	,	,	PUNCT
taxlaw-2803	1004	27	to	to	PART
taxlaw-2803	1004	28	have	have	VERB
taxlaw-2803	1004	29	a	a	DET
taxlaw-2803	1004	30	zero	zero	NUM
taxlaw-2803	1004	31	bracket	bracket	NOUN
taxlaw-2803	1004	32	that	that	PRON
taxlaw-2803	1004	33	phased	phase	VERB
taxlaw-2803	1004	34	out	out	ADP
taxlaw-2803	1004	35	with	with	ADP
taxlaw-2803	1004	36	itemized	itemize	VERB
taxlaw-2803	1004	37	deductions	deduction	NOUN
taxlaw-2803	1004	38	,	,	PUNCT
taxlaw-2803	1004	39	as	as	ADP
taxlaw-2803	1004	40	a	a	DET
taxlaw-2803	1004	41	rough	rough	ADJ
taxlaw-2803	1004	42	proxy	proxy	NOUN
taxlaw-2803	1004	43	for	for	ADP
taxlaw-2803	1004	44	income	income	NOUN
taxlaw-2803	1004	45	.	.	PUNCT
taxlaw-2803	1005	1	this	this	PRON
taxlaw-2803	1005	2	was	be	AUX
taxlaw-2803	1005	3	said	say	VERB
taxlaw-2803	1005	4	to	to	PART
taxlaw-2803	1005	5	be	be	AUX
taxlaw-2803	1005	6	―the	―the	DET
taxlaw-2803	1005	7	most	most	ADV
taxlaw-2803	1005	8	equitable	equitable	ADJ
taxlaw-2803	1005	9	and	and	CCONJ
taxlaw-2803	1005	10	efficient	efficient	ADJ
taxlaw-2803	1005	11	method	method	NOUN
taxlaw-2803	1005	12	available	available	ADJ
taxlaw-2803	1005	13	of	of	ADP
taxlaw-2803	1005	14	directing	direct	VERB
taxlaw-2803	1005	15	tax	tax	NOUN
taxlaw-2803	1005	16	relief	relief	NOUN
taxlaw-2803	1005	17	to	to	ADP
taxlaw-2803	1005	18	persons	person	NOUN
taxlaw-2803	1005	19	in	in	ADP
taxlaw-2803	1005	20	the	the	DET
taxlaw-2803	1005	21	lowest	low	ADJ
taxlaw-2803	1005	22	income	income	NOUN
taxlaw-2803	1005	23	ranges.‖	ranges.‖	NOUN
taxlaw-2803	1005	24	166	166	NUM
taxlaw-2803	1005	25	in	in	ADP
taxlaw-2803	1005	26	other	other	ADJ
taxlaw-2803	1005	27	words	word	NOUN
taxlaw-2803	1005	28	,	,	PUNCT
taxlaw-2803	1005	29	the	the	DET
taxlaw-2803	1005	30	concern	concern	NOUN
taxlaw-2803	1005	31	was	be	AUX
taxlaw-2803	1005	32	that	that	SCONJ
taxlaw-2803	1005	33	merely	merely	ADV
taxlaw-2803	1005	34	adding	add	VERB
taxlaw-2803	1005	35	a	a	DET
taxlaw-2803	1005	36	zero	zero	NUM
taxlaw-2803	1005	37	bracket	bracket	NOUN
taxlaw-2803	1005	38	(	(	PUNCT
taxlaw-2803	1005	39	or	or	CCONJ
taxlaw-2803	1005	40	increasing	increase	VERB
taxlaw-2803	1005	41	exemptions	exemption	NOUN
taxlaw-2803	1005	42	)	)	PUNCT
taxlaw-2803	1005	43	would	would	AUX
taxlaw-2803	1005	44	be	be	AUX
taxlaw-2803	1005	45	less	less	ADV
taxlaw-2803	1005	46	progressive	progressive	ADJ
taxlaw-2803	1005	47	than	than	ADP
taxlaw-2803	1005	48	increasing	increase	VERB
taxlaw-2803	1005	49	the	the	DET
taxlaw-2803	1005	50	standard	standard	ADJ
taxlaw-2803	1005	51	deduction	deduction	NOUN
taxlaw-2803	1005	52	.	.	PUNCT
taxlaw-2803	1006	1	yet	yet	ADV
taxlaw-2803	1006	2	,	,	PUNCT
taxlaw-2803	1006	3	as	as	SCONJ
taxlaw-2803	1006	4	discussed	discuss	VERB
taxlaw-2803	1006	5	here	here	ADV
taxlaw-2803	1006	6	,	,	PUNCT
taxlaw-2803	1006	7	that	that	PRON
taxlaw-2803	1006	8	is	be	AUX
taxlaw-2803	1006	9	simply	simply	ADV
taxlaw-2803	1006	10	not	not	PART
taxlaw-2803	1006	11	the	the	DET
taxlaw-2803	1006	12	case	case	NOUN
taxlaw-2803	1006	13	when	when	SCONJ
taxlaw-2803	1006	14	the	the	DET
taxlaw-2803	1006	15	zero	zero	NUM
taxlaw-2803	1006	16	bracket	bracket	NOUN
taxlaw-2803	1006	17	is	be	AUX
taxlaw-2803	1006	18	accompanied	accompany	VERB
taxlaw-2803	1006	19	by	by	ADP
taxlaw-2803	1006	20	a	a	DET
taxlaw-2803	1006	21	floor	floor	NOUN
taxlaw-2803	1006	22	(	(	PUNCT
taxlaw-2803	1006	23	or	or	CCONJ
taxlaw-2803	1006	24	floors	floor	NOUN
taxlaw-2803	1006	25	)	)	PUNCT
taxlaw-2803	1006	26	on	on	ADP
taxlaw-2803	1006	27	the	the	DET
taxlaw-2803	1006	28	itemized	itemize	VERB
taxlaw-2803	1006	29	deductions	deduction	NOUN
taxlaw-2803	1006	30	.	.	PUNCT
taxlaw-2803	1007	1	167	167	NUM
taxlaw-2803	1007	2	as	as	SCONJ
taxlaw-2803	1007	3	noted	note	VERB
taxlaw-2803	1007	4	above	above	ADV
taxlaw-2803	1007	5	,	,	PUNCT
taxlaw-2803	1007	6	one	one	PRON
taxlaw-2803	1007	7	can	can	AUX
taxlaw-2803	1007	8	actually	actually	ADV
taxlaw-2803	1007	9	an	an	DET
taxlaw-2803	1007	10	imperfect	imperfect	ADJ
taxlaw-2803	1007	11	proxy	proxy	NOUN
taxlaw-2803	1007	12	and	and	CCONJ
taxlaw-2803	1007	13	has	have	VERB
taxlaw-2803	1007	14	negative	negative	ADJ
taxlaw-2803	1007	15	horizontal	horizontal	ADJ
taxlaw-2803	1007	16	equity	equity	NOUN
taxlaw-2803	1007	17	effects	effect	NOUN
taxlaw-2803	1007	18	.	.	PUNCT
taxlaw-2803	1008	1	if	if	SCONJ
taxlaw-2803	1008	2	the	the	DET
taxlaw-2803	1008	3	intent	intent	NOUN
taxlaw-2803	1008	4	is	be	AUX
taxlaw-2803	1008	5	to	to	PART
taxlaw-2803	1008	6	have	have	VERB
taxlaw-2803	1008	7	the	the	DET
taxlaw-2803	1008	8	zba	zba	NOUN
taxlaw-2803	1008	9	phase	phase	NOUN
taxlaw-2803	1008	10	out	out	ADP
taxlaw-2803	1008	11	with	with	ADP
taxlaw-2803	1008	12	income	income	NOUN
taxlaw-2803	1008	13	,	,	PUNCT
taxlaw-2803	1008	14	then	then	ADV
taxlaw-2803	1008	15	we	we	PRON
taxlaw-2803	1008	16	should	should	AUX
taxlaw-2803	1008	17	just	just	ADV
taxlaw-2803	1008	18	do	do	VERB
taxlaw-2803	1008	19	that	that	PRON
taxlaw-2803	1008	20	.	.	PUNCT
taxlaw-2803	1009	1	163	163	NUM
taxlaw-2803	1009	2	i.r.c	i.r.c	NOUN
taxlaw-2803	1009	3	.	.	PUNCT
taxlaw-2803	1010	1	§	§	PROPN
taxlaw-2803	1010	2	68	68	NUM
taxlaw-2803	1010	3	(	(	PUNCT
taxlaw-2803	1010	4	2010	2010	NUM
taxlaw-2803	1010	5	)	)	PUNCT
taxlaw-2803	1010	6	.	.	PUNCT
taxlaw-2803	1011	1	164	164	NUM
taxlaw-2803	1011	2	a	a	DET
taxlaw-2803	1011	3	phase	phase	NOUN
taxlaw-2803	1011	4	-	-	PUNCT
taxlaw-2803	1011	5	out	out	NOUN
taxlaw-2803	1011	6	based	base	VERB
taxlaw-2803	1011	7	on	on	ADP
taxlaw-2803	1011	8	agi	agi	PROPN
taxlaw-2803	1011	9	is	be	AUX
taxlaw-2803	1011	10	essentially	essentially	ADV
taxlaw-2803	1011	11	an	an	DET
taxlaw-2803	1011	12	increase	increase	NOUN
taxlaw-2803	1011	13	in	in	ADP
taxlaw-2803	1011	14	marginal	marginal	ADJ
taxlaw-2803	1011	15	tax	tax	NOUN
taxlaw-2803	1011	16	rates	rate	NOUN
taxlaw-2803	1011	17	on	on	ADP
taxlaw-2803	1011	18	agi	agi	PROPN
taxlaw-2803	1011	19	.	.	PUNCT
taxlaw-2803	1012	1	if	if	SCONJ
taxlaw-2803	1012	2	an	an	DET
taxlaw-2803	1012	3	additional	additional	ADJ
taxlaw-2803	1012	4	dollar	dollar	NOUN
taxlaw-2803	1012	5	of	of	ADP
taxlaw-2803	1012	6	income	income	NOUN
taxlaw-2803	1012	7	results	result	NOUN
taxlaw-2803	1012	8	in	in	ADP
taxlaw-2803	1012	9	a	a	DET
taxlaw-2803	1012	10	loss	loss	NOUN
taxlaw-2803	1012	11	of	of	ADP
taxlaw-2803	1012	12	$	$	SYM
taxlaw-2803	1012	13	x	x	PUNCT
taxlaw-2803	1012	14	in	in	ADP
taxlaw-2803	1012	15	tax	tax	NOUN
taxlaw-2803	1012	16	benefits	benefit	NOUN
taxlaw-2803	1012	17	(	(	PUNCT
taxlaw-2803	1012	18	in	in	ADP
taxlaw-2803	1012	19	the	the	DET
taxlaw-2803	1012	20	form	form	NOUN
taxlaw-2803	1012	21	,	,	PUNCT
taxlaw-2803	1012	22	e.g.	e.g.	ADV
taxlaw-2803	1012	23	,	,	PUNCT
taxlaw-2803	1012	24	of	of	ADP
taxlaw-2803	1012	25	an	an	DET
taxlaw-2803	1012	26	increase	increase	NOUN
taxlaw-2803	1012	27	in	in	ADP
taxlaw-2803	1012	28	the	the	DET
taxlaw-2803	1012	29	floor	floor	NOUN
taxlaw-2803	1012	30	on	on	ADP
taxlaw-2803	1012	31	a	a	DET
taxlaw-2803	1012	32	deduction	deduction	NOUN
taxlaw-2803	1012	33	or	or	CCONJ
taxlaw-2803	1012	34	a	a	DET
taxlaw-2803	1012	35	decrease	decrease	NOUN
taxlaw-2803	1012	36	in	in	ADP
taxlaw-2803	1012	37	the	the	DET
taxlaw-2803	1012	38	zba	zba	NOUN
taxlaw-2803	1012	39	)	)	PUNCT
taxlaw-2803	1012	40	,	,	PUNCT
taxlaw-2803	1012	41	that	that	PRON
taxlaw-2803	1012	42	is	be	AUX
taxlaw-2803	1012	43	equivalent	equivalent	ADJ
taxlaw-2803	1012	44	to	to	ADP
taxlaw-2803	1012	45	a	a	DET
taxlaw-2803	1012	46	tax	tax	NOUN
taxlaw-2803	1012	47	of	of	ADP
taxlaw-2803	1012	48	$	$	SYM
taxlaw-2803	1012	49	x	x	PUNCT
taxlaw-2803	1012	50	on	on	ADP
taxlaw-2803	1012	51	that	that	DET
taxlaw-2803	1012	52	marginal	marginal	ADJ
taxlaw-2803	1012	53	dollar	dollar	NOUN
taxlaw-2803	1012	54	.	.	PUNCT
taxlaw-2803	1013	1	165	165	NUM
taxlaw-2803	1013	2	see	see	VERB
taxlaw-2803	1013	3	supra	supra	PROPN
taxlaw-2803	1013	4	part	part	NOUN
taxlaw-2803	1013	5	ii.c	ii.c	VERB
taxlaw-2803	1013	6	.	.	PUNCT
taxlaw-2803	1014	1	166	166	NUM
taxlaw-2803	1014	2	u.s	u.s	PROPN
taxlaw-2803	1014	3	.	.	PROPN
taxlaw-2803	1014	4	treasury	treasury	PROPN
taxlaw-2803	1014	5	department	department	PROPN
taxlaw-2803	1014	6	,	,	PUNCT
taxlaw-2803	1014	7	91st	91st	ADJ
taxlaw-2803	1014	8	cong	cong	NOUN
taxlaw-2803	1014	9	.	.	PUNCT
taxlaw-2803	1014	10	,	,	PUNCT
taxlaw-2803	1014	11	tax	tax	NOUN
taxlaw-2803	1014	12	reform	reform	NOUN
taxlaw-2803	1014	13	studies	study	NOUN
taxlaw-2803	1014	14	and	and	CCONJ
taxlaw-2803	1014	15	proposals	proposal	NOUN
taxlaw-2803	1014	16	,	,	PUNCT
taxlaw-2803	1014	17	pt	pt	NOUN
taxlaw-2803	1014	18	.	.	PROPN
taxlaw-2803	1014	19	2	2	NUM
taxlaw-2803	1014	20	,	,	PUNCT
taxlaw-2803	1014	21	at	at	ADP
taxlaw-2803	1014	22	127	127	NUM
taxlaw-2803	1014	23	(	(	PUNCT
taxlaw-2803	1014	24	joint	joint	ADJ
taxlaw-2803	1014	25	comm	comm	NOUN
taxlaw-2803	1014	26	.	.	PUNCT
taxlaw-2803	1015	1	print	print	NOUN
taxlaw-2803	1015	2	1969	1969	NUM
taxlaw-2803	1015	3	)	)	PUNCT
taxlaw-2803	1015	4	,	,	PUNCT
taxlaw-2803	1015	5	reprinted	reprint	VERB
taxlaw-2803	1015	6	in	in	ADP
taxlaw-2803	1015	7	22	22	NUM
taxlaw-2803	1015	8	tax	tax	NOUN
taxlaw-2803	1015	9	reform	reform	NOUN
taxlaw-2803	1015	10	–	–	PUNCT
taxlaw-2803	1015	11	1969	1969	NUM
taxlaw-2803	1015	12	:	:	PUNCT
taxlaw-2803	1015	13	a	a	DET
taxlaw-2803	1015	14	legislative	legislative	ADJ
taxlaw-2803	1015	15	history	history	NOUN
taxlaw-2803	1015	16	of	of	ADP
taxlaw-2803	1015	17	the	the	DET
taxlaw-2803	1015	18	tax	tax	NOUN
taxlaw-2803	1015	19	reform	reform	NOUN
taxlaw-2803	1015	20	act	act	NOUN
taxlaw-2803	1015	21	of	of	ADP
taxlaw-2803	1015	22	1969	1969	NUM
taxlaw-2803	1015	23	,	,	PUNCT
taxlaw-2803	1015	24	supra	supra	PROPN
taxlaw-2803	1015	25	note	note	PROPN
taxlaw-2803	1015	26	94	94	NUM
taxlaw-2803	1015	27	,	,	PUNCT
taxlaw-2803	1015	28	doc	doc	PROPN
taxlaw-2803	1015	29	.	.	PUNCT
taxlaw-2803	1016	1	no	no	INTJ
taxlaw-2803	1016	2	.	.	NOUN
taxlaw-2803	1016	3	102	102	NUM
taxlaw-2803	1016	4	;	;	PUNCT
taxlaw-2803	1016	5	see	see	VERB
taxlaw-2803	1016	6	also	also	ADV
taxlaw-2803	1016	7	president	president	PROPN
taxlaw-2803	1016	8	’s	’s	PART
taxlaw-2803	1016	9	1963	1963	NUM
taxlaw-2803	1016	10	tax	tax	NOUN
taxlaw-2803	1016	11	message	message	NOUN
taxlaw-2803	1016	12	:	:	PUNCT
taxlaw-2803	1016	13	hearings	hearing	NOUN
taxlaw-2803	1016	14	before	before	ADP
taxlaw-2803	1016	15	the	the	DET
taxlaw-2803	1016	16	h.	h.	PROPN
taxlaw-2803	1016	17	comm	comm	NOUN
taxlaw-2803	1016	18	.	.	PUNCT
taxlaw-2803	1017	1	on	on	ADP
taxlaw-2803	1017	2	ways	way	NOUN
taxlaw-2803	1017	3	and	and	CCONJ
taxlaw-2803	1017	4	means	mean	NOUN
taxlaw-2803	1017	5	,	,	PUNCT
taxlaw-2803	1017	6	88th	88th	ADJ
taxlaw-2803	1017	7	cong	cong	NOUN
taxlaw-2803	1017	8	.	.	PUNCT
taxlaw-2803	1018	1	15	15	NUM
taxlaw-2803	1018	2	(	(	PUNCT
taxlaw-2803	1018	3	1963	1963	NUM
taxlaw-2803	1018	4	)	)	PUNCT
taxlaw-2803	1018	5	(	(	PUNCT
taxlaw-2803	1018	6	―one	―one	NOUN
taxlaw-2803	1018	7	way	way	NOUN
taxlaw-2803	1018	8	to	to	PART
taxlaw-2803	1018	9	provide	provide	VERB
taxlaw-2803	1018	10	relief	relief	NOUN
taxlaw-2803	1018	11	to	to	ADP
taxlaw-2803	1018	12	low	low	ADJ
taxlaw-2803	1018	13	-	-	PUNCT
taxlaw-2803	1018	14	income	income	NOUN
taxlaw-2803	1018	15	taxpayers	taxpayer	NOUN
taxlaw-2803	1018	16	.	.	PUNCT
taxlaw-2803	1018	17	.	.	PUNCT
taxlaw-2803	1019	1	.	.	PUNCT
taxlaw-2803	1020	1	would	would	AUX
taxlaw-2803	1020	2	be	be	AUX
taxlaw-2803	1020	3	to	to	PART
taxlaw-2803	1020	4	raise	raise	VERB
taxlaw-2803	1020	5	the	the	DET
taxlaw-2803	1020	6	personal	personal	ADJ
taxlaw-2803	1020	7	exemption	exemption	NOUN
taxlaw-2803	1020	8	above	above	ADP
taxlaw-2803	1020	9	its	its	PRON
taxlaw-2803	1020	10	present	present	ADJ
taxlaw-2803	1020	11	level	level	NOUN
taxlaw-2803	1020	12	of	of	ADP
taxlaw-2803	1020	13	$	$	SYM
taxlaw-2803	1020	14	600	600	NUM
taxlaw-2803	1020	15	.	.	PUNCT
taxlaw-2803	1021	1	this	this	PRON
taxlaw-2803	1021	2	is	be	AUX
taxlaw-2803	1021	3	an	an	DET
taxlaw-2803	1021	4	extremely	extremely	ADV
taxlaw-2803	1021	5	costly	costly	ADJ
taxlaw-2803	1021	6	approach	approach	NOUN
taxlaw-2803	1021	7	,	,	PUNCT
taxlaw-2803	1021	8	however	however	ADV
taxlaw-2803	1021	9	,	,	PUNCT
taxlaw-2803	1021	10	and	and	CCONJ
taxlaw-2803	1021	11	one	one	NUM
taxlaw-2803	1021	12	which	which	PRON
taxlaw-2803	1021	13	would	would	AUX
taxlaw-2803	1021	14	not	not	PART
taxlaw-2803	1021	15	fulfill	fulfill	VERB
taxlaw-2803	1021	16	our	our	PRON
taxlaw-2803	1021	17	objective	objective	NOUN
taxlaw-2803	1021	18	of	of	ADP
taxlaw-2803	1021	19	giving	give	VERB
taxlaw-2803	1021	20	relief	relief	NOUN
taxlaw-2803	1021	21	where	where	SCONJ
taxlaw-2803	1021	22	it	it	PRON
taxlaw-2803	1021	23	is	be	AUX
taxlaw-2803	1021	24	needed	need	VERB
taxlaw-2803	1021	25	most.‖	most.‖	NOUN
taxlaw-2803	1021	26	)	)	PUNCT
taxlaw-2803	1021	27	,	,	PUNCT
taxlaw-2803	1021	28	42	42	NUM
taxlaw-2803	1021	29	-	-	SYM
taxlaw-2803	1021	30	43	43	NUM
taxlaw-2803	1021	31	(	(	PUNCT
taxlaw-2803	1021	32	treasury	treasury	PROPN
taxlaw-2803	1021	33	secretary	secretary	PROPN
taxlaw-2803	1021	34	c.	c.	PROPN
taxlaw-2803	1021	35	douglas	douglas	PROPN
taxlaw-2803	1021	36	dillon	dillon	PROPN
taxlaw-2803	1021	37	noting	note	VERB
taxlaw-2803	1021	38	that	that	SCONJ
taxlaw-2803	1021	39	merely	merely	ADV
taxlaw-2803	1021	40	increasing	increase	VERB
taxlaw-2803	1021	41	exemptions	exemption	NOUN
taxlaw-2803	1021	42	would	would	AUX
taxlaw-2803	1021	43	―offer	―offer	VERB
taxlaw-2803	1021	44	[	[	X
taxlaw-2803	1021	45	]	]	X
taxlaw-2803	1021	46	greater	great	ADJ
taxlaw-2803	1021	47	tax	tax	NOUN
taxlaw-2803	1021	48	savings	saving	NOUN
taxlaw-2803	1021	49	the	the	PRON
taxlaw-2803	1021	50	higher	high	ADJ
taxlaw-2803	1021	51	the	the	DET
taxlaw-2803	1021	52	income	income	NOUN
taxlaw-2803	1021	53	of	of	ADP
taxlaw-2803	1021	54	the	the	DET
taxlaw-2803	1021	55	taxpayer	taxpayer	NOUN
taxlaw-2803	1021	56	,	,	PUNCT
taxlaw-2803	1021	57	thus	thus	ADV
taxlaw-2803	1021	58	wasting	waste	VERB
taxlaw-2803	1021	59	much	much	ADJ
taxlaw-2803	1021	60	of	of	ADP
taxlaw-2803	1021	61	the	the	DET
taxlaw-2803	1021	62	revenue	revenue	NOUN
taxlaw-2803	1021	63	that	that	SCONJ
taxlaw-2803	1021	64	it	it	PRON
taxlaw-2803	1021	65	would	would	AUX
taxlaw-2803	1021	66	cost	cost	VERB
taxlaw-2803	1021	67	if	if	SCONJ
taxlaw-2803	1021	68	[	[	X
taxlaw-2803	1021	69	low	low	ADJ
taxlaw-2803	1021	70	-	-	PUNCT
taxlaw-2803	1021	71	income	income	NOUN
taxlaw-2803	1021	72	tax	tax	NOUN
taxlaw-2803	1021	73	relief	relief	NOUN
taxlaw-2803	1021	74	]	]	PUNCT
taxlaw-2803	1021	75	were	be	AUX
taxlaw-2803	1021	76	to	to	PART
taxlaw-2803	1021	77	be	be	AUX
taxlaw-2803	1021	78	achieved	achieve	VERB
taxlaw-2803	1021	79	through	through	ADP
taxlaw-2803	1021	80	this	this	DET
taxlaw-2803	1021	81	route‖	route‖	PROPN
taxlaw-2803	1021	82	)	)	PUNCT
taxlaw-2803	1021	83	,	,	PUNCT
taxlaw-2803	1021	84	195	195	NUM
taxlaw-2803	1021	85	(	(	PUNCT
taxlaw-2803	1021	86	treasury	treasury	NOUN
taxlaw-2803	1021	87	staff	staff	NOUN
taxlaw-2803	1021	88	noting	note	VERB
taxlaw-2803	1021	89	that	that	SCONJ
taxlaw-2803	1021	90	increasing	increase	VERB
taxlaw-2803	1021	91	the	the	DET
taxlaw-2803	1021	92	standard	standard	ADJ
taxlaw-2803	1021	93	deduction	deduction	NOUN
taxlaw-2803	1021	94	would	would	AUX
taxlaw-2803	1021	95	allow	allow	VERB
taxlaw-2803	1021	96	―[t]he	―[t]he	ADJ
taxlaw-2803	1021	97	benefits	benefit	NOUN
taxlaw-2803	1021	98	of	of	ADP
taxlaw-2803	1021	99	the	the	DET
taxlaw-2803	1021	100	proposal	proposal	NOUN
taxlaw-2803	1021	101	[	[	X
taxlaw-2803	1021	102	to	to	PART
taxlaw-2803	1021	103	]	]	PUNCT
taxlaw-2803	1021	104	be	be	AUX
taxlaw-2803	1021	105	distributed	distribute	VERB
taxlaw-2803	1021	106	in	in	ADP
taxlaw-2803	1021	107	favor	favor	NOUN
taxlaw-2803	1021	108	of	of	ADP
taxlaw-2803	1021	109	persons	person	NOUN
taxlaw-2803	1021	110	with	with	ADP
taxlaw-2803	1021	111	low	low	ADJ
taxlaw-2803	1021	112	incomes	income	NOUN
taxlaw-2803	1021	113	.	.	PUNCT
taxlaw-2803	1022	1	persons	person	NOUN
taxlaw-2803	1022	2	with	with	ADP
taxlaw-2803	1022	3	high	high	ADJ
taxlaw-2803	1022	4	and	and	CCONJ
taxlaw-2803	1022	5	middle	middle	ADJ
taxlaw-2803	1022	6	incomes	income	NOUN
taxlaw-2803	1022	7	will	will	AUX
taxlaw-2803	1022	8	find	find	VERB
taxlaw-2803	1022	9	the	the	DET
taxlaw-2803	1022	10	provision	provision	NOUN
taxlaw-2803	1022	11	of	of	ADP
taxlaw-2803	1022	12	no	no	DET
taxlaw-2803	1022	13	benefit	benefit	NOUN
taxlaw-2803	1022	14	.	.	PUNCT
taxlaw-2803	1023	1	equivalent	equivalent	ADJ
taxlaw-2803	1023	2	relief	relief	NOUN
taxlaw-2803	1023	3	to	to	ADP
taxlaw-2803	1023	4	low	low	ADJ
taxlaw-2803	1023	5	-	-	PUNCT
taxlaw-2803	1023	6	income	income	NOUN
taxlaw-2803	1023	7	taxpayers	taxpayer	NOUN
taxlaw-2803	1023	8	granted	grant	VERB
taxlaw-2803	1023	9	in	in	ADP
taxlaw-2803	1023	10	the	the	DET
taxlaw-2803	1023	11	form	form	NOUN
taxlaw-2803	1023	12	of	of	ADP
taxlaw-2803	1023	13	an	an	DET
taxlaw-2803	1023	14	increase	increase	NOUN
taxlaw-2803	1023	15	in	in	ADP
taxlaw-2803	1023	16	the	the	DET
taxlaw-2803	1023	17	per	per	X
taxlaw-2803	1023	18	capita	capita	NOUN
taxlaw-2803	1023	19	exemption	exemption	NOUN
taxlaw-2803	1023	20	would	would	AUX
taxlaw-2803	1023	21	involve	involve	VERB
taxlaw-2803	1023	22	a	a	DET
taxlaw-2803	1023	23	much	much	ADV
taxlaw-2803	1023	24	greater	great	ADJ
taxlaw-2803	1023	25	loss	loss	NOUN
taxlaw-2803	1023	26	of	of	ADP
taxlaw-2803	1023	27	revenue	revenue	NOUN
taxlaw-2803	1023	28	and	and	CCONJ
taxlaw-2803	1023	29	would	would	AUX
taxlaw-2803	1023	30	provide	provide	VERB
taxlaw-2803	1023	31	the	the	DET
taxlaw-2803	1023	32	greatest	great	ADJ
taxlaw-2803	1023	33	tax	tax	NOUN
taxlaw-2803	1023	34	savings	saving	NOUN
taxlaw-2803	1023	35	where	where	SCONJ
taxlaw-2803	1023	36	they	they	PRON
taxlaw-2803	1023	37	are	be	AUX
taxlaw-2803	1023	38	least	least	ADV
taxlaw-2803	1023	39	needed.‖	needed.‖	NUM
taxlaw-2803	1023	40	)	)	PUNCT
taxlaw-2803	1023	41	,	,	PUNCT
taxlaw-2803	1023	42	reprinted	reprint	VERB
taxlaw-2803	1023	43	in	in	ADP
taxlaw-2803	1023	44	26	26	NUM
taxlaw-2803	1023	45	internal	internal	ADJ
taxlaw-2803	1023	46	revenue	revenue	NOUN
taxlaw-2803	1023	47	acts	act	NOUN
taxlaw-2803	1023	48	of	of	ADP
taxlaw-2803	1023	49	the	the	DET
taxlaw-2803	1023	50	united	united	PROPN
taxlaw-2803	1023	51	states	states	PROPN
taxlaw-2803	1023	52	:	:	PUNCT
taxlaw-2803	1023	53	revenue	revenue	NOUN
taxlaw-2803	1023	54	acts	act	NOUN
taxlaw-2803	1023	55	of	of	ADP
taxlaw-2803	1023	56	1953	1953	NUM
taxlaw-2803	1023	57	-	-	SYM
taxlaw-2803	1023	58	1972	1972	NUM
taxlaw-2803	1023	59	with	with	ADP
taxlaw-2803	1023	60	legislative	legislative	ADJ
taxlaw-2803	1023	61	histories	history	NOUN
taxlaw-2803	1023	62	,	,	PUNCT
taxlaw-2803	1023	63	laws	law	NOUN
taxlaw-2803	1023	64	,	,	PUNCT
taxlaw-2803	1023	65	and	and	CCONJ
taxlaw-2803	1023	66	congressional	congressional	ADJ
taxlaw-2803	1023	67	documents	document	NOUN
taxlaw-2803	1023	68	,	,	PUNCT
taxlaw-2803	1023	69	pt	pt	X
taxlaw-2803	1023	70	.	.	NOUN
taxlaw-2803	1024	1	i	i	PRON
taxlaw-2803	1024	2	(	(	PUNCT
taxlaw-2803	1024	3	bernard	bernard	PROPN
taxlaw-2803	1024	4	d.	d.	PROPN
taxlaw-2803	1024	5	reams	reams	PROPN
taxlaw-2803	1024	6	,	,	PUNCT
taxlaw-2803	1024	7	jr	jr	PROPN
taxlaw-2803	1024	8	.	.	PROPN
taxlaw-2803	1024	9	,	,	PUNCT
taxlaw-2803	1024	10	ed	ed	NOUN
taxlaw-2803	1024	11	.	.	PROPN
taxlaw-2803	1024	12	,	,	PUNCT
taxlaw-2803	1024	13	1985	1985	NUM
taxlaw-2803	1024	14	)	)	PUNCT
taxlaw-2803	1024	15	.	.	PUNCT
taxlaw-2803	1025	1	167	167	NUM
taxlaw-2803	1025	2	it	it	PRON
taxlaw-2803	1025	3	is	be	AUX
taxlaw-2803	1025	4	odd	odd	ADJ
taxlaw-2803	1025	5	that	that	SCONJ
taxlaw-2803	1025	6	treasury	treasury	NOUN
taxlaw-2803	1025	7	in	in	ADP
taxlaw-2803	1025	8	1963	1963	NUM
taxlaw-2803	1025	9	did	do	AUX
taxlaw-2803	1025	10	not	not	PART
taxlaw-2803	1025	11	offer	offer	VERB
taxlaw-2803	1025	12	this	this	PRON
taxlaw-2803	1025	13	as	as	ADP
taxlaw-2803	1025	14	an	an	DET
taxlaw-2803	1025	15	alternative	alternative	NOUN
taxlaw-2803	1025	16	,	,	PUNCT
taxlaw-2803	1025	17	since	since	SCONJ
taxlaw-2803	1025	18	the	the	DET
taxlaw-2803	1025	19	1963	1963	NUM
taxlaw-2803	1025	20	proposals	proposal	NOUN
taxlaw-2803	1025	21	contain	contain	VERB
taxlaw-2803	1025	22	,	,	PUNCT
taxlaw-2803	1025	23	in	in	ADP
taxlaw-2803	1025	24	addition	addition	NOUN
taxlaw-2803	1025	25	to	to	ADP
taxlaw-2803	1025	26	the	the	DET
taxlaw-2803	1025	27	increase	increase	NOUN
taxlaw-2803	1025	28	in	in	ADP
taxlaw-2803	1025	29	the	the	DET
taxlaw-2803	1025	30	standard	standard	ADJ
taxlaw-2803	1025	31	deduction	deduction	NOUN
taxlaw-2803	1025	32	,	,	PUNCT
taxlaw-2803	1025	33	a	a	DET
taxlaw-2803	1025	34	separate	separate	ADJ
taxlaw-2803	1025	35	floor	floor	NOUN
taxlaw-2803	1025	36	on	on	ADP
taxlaw-2803	1025	37	the	the	DET
taxlaw-2803	1025	38	itemized	itemize	VERB
taxlaw-2803	1025	39	deductions	deduction	NOUN
taxlaw-2803	1025	40	,	,	PUNCT
taxlaw-2803	1025	41	for	for	ADP
taxlaw-2803	1025	42	many	many	ADJ
taxlaw-2803	1025	43	of	of	ADP
taxlaw-2803	1025	44	the	the	DET
taxlaw-2803	1025	45	same	same	ADJ
taxlaw-2803	1025	46	reasons	reason	NOUN
taxlaw-2803	1025	47	discussed	discuss	VERB
taxlaw-2803	1025	48	in	in	ADP
taxlaw-2803	1025	49	this	this	DET
taxlaw-2803	1025	50	article	article	NOUN
taxlaw-2803	1025	51	.	.	PUNCT
taxlaw-2803	1026	1	see	see	VERB
taxlaw-2803	1026	2	president	president	PROPN
taxlaw-2803	1026	3	’s	’s	PART
taxlaw-2803	1026	4	1963	1963	NUM
taxlaw-2803	1026	5	tax	tax	NOUN
taxlaw-2803	1026	6	message	message	NOUN
taxlaw-2803	1026	7	,	,	PUNCT
taxlaw-2803	1026	8	supra	supra	PROPN
taxlaw-2803	1026	9	note	note	NOUN
taxlaw-2803	1026	10	166	166	NUM
taxlaw-2803	1026	11	,	,	PUNCT
taxlaw-2803	1026	12	at	at	ADP
taxlaw-2803	1026	13	19	19	NUM
taxlaw-2803	1026	14	(	(	PUNCT
taxlaw-2803	1026	15	―i	―i	PROPN
taxlaw-2803	1026	16	,	,	PUNCT
taxlaw-2803	1026	17	therefore	therefore	ADV
taxlaw-2803	1026	18	,	,	PUNCT
taxlaw-2803	1026	19	recommend	recommend	VERB
taxlaw-2803	1026	20	that	that	SCONJ
taxlaw-2803	1026	21	itemized	itemize	VERB
taxlaw-2803	1026	22	deductions	deduction	NOUN
taxlaw-2803	1026	23	,	,	PUNCT
taxlaw-2803	1026	24	which	which	PRON
taxlaw-2803	1026	25	now	now	ADV
taxlaw-2803	1026	26	average	average	VERB
taxlaw-2803	1026	27	about	about	ADV
taxlaw-2803	1026	28	20	20	NUM
taxlaw-2803	1026	29	percent	percent	NOUN
taxlaw-2803	1026	30	of	of	ADP
taxlaw-2803	1026	31	adjusted	adjust	VERB
taxlaw-2803	1026	32	gross	gross	ADJ
taxlaw-2803	1026	33	incomes	income	NOUN
taxlaw-2803	1026	34	,	,	PUNCT
taxlaw-2803	1026	35	be	be	AUX
taxlaw-2803	1026	36	limited	limit	VERB
taxlaw-2803	1026	37	to	to	ADP
taxlaw-2803	1026	38	those	those	PRON
taxlaw-2803	1026	39	in	in	ADP
taxlaw-2803	1026	40	excess	excess	NOUN
taxlaw-2803	1026	41	of	of	ADP
taxlaw-2803	1026	42	5	5	NUM
taxlaw-2803	1026	43	percent	percent	NOUN
taxlaw-2803	1026	44	of	of	ADP
taxlaw-2803	1026	45	the	the	DET
taxlaw-2803	1026	46	taxpayer	taxpayer	NOUN
taxlaw-2803	1026	47	's	's	PART
taxlaw-2803	1026	48	adjusted	adjust	VERB
taxlaw-2803	1026	49	gross	gross	ADJ
taxlaw-2803	1026	50	income	income	NOUN
taxlaw-2803	1026	51	.	.	PUNCT
taxlaw-2803	1027	1	this	this	DET
taxlaw-2803	1027	2	5	5	NUM
taxlaw-2803	1027	3	-	-	PUNCT
taxlaw-2803	1027	4	percent	percent	NOUN
taxlaw-2803	1027	5	floor	floor	NOUN
taxlaw-2803	1027	6	will	will	AUX
taxlaw-2803	1027	7	make	make	VERB
taxlaw-2803	1027	8	$	$	SYM
taxlaw-2803	1027	9	2.3	2.3	NUM
taxlaw-2803	1027	10	billion	billion	NUM
taxlaw-2803	1027	11	of	of	ADP
taxlaw-2803	1027	12	revenue	revenue	NOUN
taxlaw-2803	1027	13	available	available	ADJ
taxlaw-2803	1027	14	for	for	ADP
taxlaw-2803	1027	15	reduction	reduction	NOUN
taxlaw-2803	1027	16	in	in	ADP
taxlaw-2803	1027	17	individual	individual	ADJ
taxlaw-2803	1027	18	tax	tax	NOUN
taxlaw-2803	1027	19	rates	rate	NOUN
taxlaw-2803	1027	20	.	.	PUNCT
taxlaw-2803	1028	1	at	at	ADP
taxlaw-2803	1028	2	the	the	DET
taxlaw-2803	1028	3	same	same	ADJ
taxlaw-2803	1028	4	time	time	NOUN
taxlaw-2803	1028	5	incentives	incentive	VERB
taxlaw-2803	1028	6	to	to	ADP
taxlaw-2803	1028	7	homeownership	homeownership	NOUN
taxlaw-2803	1028	8	or	or	CCONJ
taxlaw-2803	1028	9	charitable	charitable	ADJ
taxlaw-2803	1028	10	contributions	contribution	NOUN
taxlaw-2803	1028	11	will	will	AUX
taxlaw-2803	1028	12	remain	remain	VERB
taxlaw-2803	1028	13	.	.	PUNCT
taxlaw-2803	1029	1	in	in	ADP
taxlaw-2803	1029	2	fact	fact	NOUN
taxlaw-2803	1029	3	,	,	PUNCT
taxlaw-2803	1029	4	this	this	DET
taxlaw-2803	1029	5	tax	tax	NOUN
taxlaw-2803	1029	6	program	program	NOUN
taxlaw-2803	1029	7	as	as	ADP
taxlaw-2803	1029	8	a	a	DET
taxlaw-2803	1029	9	whole	whole	NOUN
taxlaw-2803	1029	10	,	,	PUNCT
taxlaw-2803	1029	11	providing	provide	VERB
taxlaw-2803	1029	12	as	as	SCONJ
taxlaw-2803	1029	13	it	it	PRON
taxlaw-2803	1029	14	does	do	VERB
taxlaw-2803	1029	15	substantial	substantial	ADJ
taxlaw-2803	1029	16	reductions	reduction	NOUN
taxlaw-2803	1029	17	in	in	ADP
taxlaw-2803	1029	18	federal	federal	ADJ
taxlaw-2803	1029	19	tax	tax	NOUN
taxlaw-2803	1029	20	liabilities	liability	NOUN
taxlaw-2803	1029	21	for	for	ADP
taxlaw-2803	1029	22	virtually	virtually	ADV
taxlaw-2803	1029	23	all	all	DET
taxlaw-2803	1029	24	families	family	NOUN
taxlaw-2803	1029	25	and	and	CCONJ
taxlaw-2803	1029	26	individuals	individual	NOUN
taxlaw-2803	1029	27	,	,	PUNCT
taxlaw-2803	1029	28	will	will	AUX
taxlaw-2803	1029	29	make	make	VERB
taxlaw-2803	1029	30	it	it	PRON
taxlaw-2803	1029	31	easier	easy	ADJ
taxlaw-2803	1029	32	for	for	SCONJ
taxlaw-2803	1029	33	people	people	NOUN
taxlaw-2803	1029	34	to	to	PART
taxlaw-2803	1029	35	meet	meet	VERB
taxlaw-2803	1029	36	their	their	PRON
taxlaw-2803	1029	37	personal	personal	ADJ
taxlaw-2803	1029	38	and	and	CCONJ
taxlaw-2803	1029	39	civic	civic	ADJ
taxlaw-2803	1029	40	obligations	obligation	NOUN
taxlaw-2803	1029	41	.	.	PUNCT
taxlaw-2803	1030	1	this	this	DET
taxlaw-2803	1030	2	broadening	broadening	NOUN
taxlaw-2803	1030	3	of	of	ADP
taxlaw-2803	1030	4	the	the	DET
taxlaw-2803	1030	5	tax	tax	NOUN
taxlaw-2803	1030	6	base	base	NOUN
taxlaw-2803	1030	7	which	which	PRON
taxlaw-2803	1030	8	permits	permit	VERB
taxlaw-2803	1030	9	a	a	DET
taxlaw-2803	1030	10	greater	great	ADJ
taxlaw-2803	1030	11	reduction	reduction	NOUN
taxlaw-2803	1030	12	in	in	ADP
taxlaw-2803	1030	13	individual	individual	ADJ
taxlaw-2803	1030	14	income	income	NOUN
taxlaw-2803	1030	15	tax	tax	NOUN
taxlaw-2803	1030	16	rates	rate	NOUN
taxlaw-2803	1030	17	has	have	VERB
taxlaw-2803	1030	18	an	an	DET
taxlaw-2803	1030	19	accompanying	accompanying	ADJ
taxlaw-2803	1030	20	advantage	advantage	NOUN
taxlaw-2803	1030	21	of	of	ADP
taxlaw-2803	1030	22	real	real	ADJ
taxlaw-2803	1030	23	simplification.‖	simplification.‖	NOUN
taxlaw-2803	1030	24	)	)	PUNCT
taxlaw-2803	1030	25	.	.	PUNCT
taxlaw-2803	1031	1	2011	2011	NUM
taxlaw-2803	1031	2	]	]	PUNCT
taxlaw-2803	1031	3	doing	do	VERB
taxlaw-2803	1031	4	too	too	ADV
taxlaw-2803	1031	5	much	much	ADJ
taxlaw-2803	1031	6	237	237	NUM
taxlaw-2803	1031	7	achieve	achieve	VERB
taxlaw-2803	1031	8	more	more	ADJ
taxlaw-2803	1031	9	progressivity	progressivity	NOUN
taxlaw-2803	1031	10	(	(	PUNCT
taxlaw-2803	1031	11	that	that	PRON
taxlaw-2803	1031	12	is	is	ADV
taxlaw-2803	1031	13	,	,	PUNCT
taxlaw-2803	1031	14	more	more	ADV
taxlaw-2803	1031	15	focused	focused	ADJ
taxlaw-2803	1031	16	effective	effective	ADJ
taxlaw-2803	1031	17	rate	rate	NOUN
taxlaw-2803	1031	18	increases	increase	NOUN
taxlaw-2803	1031	19	)	)	PUNCT
taxlaw-2803	1031	20	though	though	SCONJ
taxlaw-2803	1031	21	this	this	DET
taxlaw-2803	1031	22	article	article	NOUN
taxlaw-2803	1031	23	’s	’s	PART
taxlaw-2803	1031	24	proposal	proposal	NOUN
taxlaw-2803	1031	25	via	via	ADP
taxlaw-2803	1031	26	the	the	DET
taxlaw-2803	1031	27	combination	combination	NOUN
taxlaw-2803	1031	28	of	of	ADP
taxlaw-2803	1031	29	a	a	DET
taxlaw-2803	1031	30	variable	variable	ADJ
taxlaw-2803	1031	31	zba	zba	NOUN
taxlaw-2803	1031	32	and	and	CCONJ
taxlaw-2803	1031	33	variable	variable	ADJ
taxlaw-2803	1031	34	floors	floor	NOUN
taxlaw-2803	1031	35	.	.	PUNCT
taxlaw-2803	1032	1	168	168	NUM
taxlaw-2803	1032	2	d.	d.	NOUN
taxlaw-2803	1032	3	the	the	DET
taxlaw-2803	1032	4	decreasing	decrease	VERB
taxlaw-2803	1032	5	benefit	benefit	NOUN
taxlaw-2803	1032	6	of	of	ADP
taxlaw-2803	1032	7	simplification	simplification	NOUN
taxlaw-2803	1032	8	the	the	DET
taxlaw-2803	1032	9	primary	primary	ADJ
taxlaw-2803	1032	10	argument	argument	NOUN
taxlaw-2803	1032	11	in	in	ADP
taxlaw-2803	1032	12	favor	favor	NOUN
taxlaw-2803	1032	13	of	of	ADP
taxlaw-2803	1032	14	keeping	keep	VERB
taxlaw-2803	1032	15	the	the	DET
taxlaw-2803	1032	16	standard	standard	ADJ
taxlaw-2803	1032	17	deduction	deduction	NOUN
taxlaw-2803	1032	18	is	be	AUX
taxlaw-2803	1032	19	simplification	simplification	NOUN
taxlaw-2803	1032	20	.	.	PUNCT
taxlaw-2803	1033	1	as	as	ADP
taxlaw-2803	1033	2	of	of	ADP
taxlaw-2803	1033	3	2007	2007	NUM
taxlaw-2803	1033	4	,	,	PUNCT
taxlaw-2803	1033	5	63.3	63.3	NUM
taxlaw-2803	1033	6	%	%	NOUN
taxlaw-2803	1033	7	of	of	ADP
taxlaw-2803	1033	8	taxpayers	taxpayer	NOUN
taxlaw-2803	1033	9	take	take	VERB
taxlaw-2803	1033	10	the	the	DET
taxlaw-2803	1033	11	standard	standard	ADJ
taxlaw-2803	1033	12	deduction	deduction	NOUN
taxlaw-2803	1033	13	,	,	PUNCT
taxlaw-2803	1033	14	169	169	NUM
taxlaw-2803	1033	15	which	which	PRON
taxlaw-2803	1033	16	partially	partially	ADV
taxlaw-2803	1033	17	accounts	account	VERB
taxlaw-2803	1033	18	for	for	ADP
taxlaw-2803	1033	19	the	the	DET
taxlaw-2803	1033	20	fact	fact	NOUN
taxlaw-2803	1033	21	that	that	SCONJ
taxlaw-2803	1033	22	32.6	32.6	NUM
taxlaw-2803	1033	23	%	%	NOUN
taxlaw-2803	1033	24	of	of	ADP
taxlaw-2803	1033	25	individual	individual	ADJ
taxlaw-2803	1033	26	tax	tax	NOUN
taxlaw-2803	1033	27	returns	return	NOUN
taxlaw-2803	1033	28	are	be	AUX
taxlaw-2803	1033	29	nontaxable	nontaxable	ADJ
taxlaw-2803	1033	30	.	.	PUNCT
taxlaw-2803	1034	1	170	170	NUM
taxlaw-2803	1034	2	forty	forty	NUM
taxlaw-2803	1034	3	-	-	PUNCT
taxlaw-2803	1034	4	two	two	NUM
taxlaw-2803	1034	5	percent	percent	NOUN
taxlaw-2803	1034	6	of	of	ADP
taxlaw-2803	1034	7	tax	tax	NOUN
taxlaw-2803	1034	8	returns	return	NOUN
taxlaw-2803	1034	9	are	be	AUX
taxlaw-2803	1034	10	the	the	DET
taxlaw-2803	1034	11	simplified	simplified	ADJ
taxlaw-2803	1034	12	1040ez	1040ez	NOUN
taxlaw-2803	1034	13	or	or	CCONJ
taxlaw-2803	1034	14	1040a	1040a	NUM
taxlaw-2803	1034	15	forms	form	NOUN
taxlaw-2803	1034	16	.	.	PUNCT
taxlaw-2803	1035	1	171	171	NUM
taxlaw-2803	1035	2	all	all	PRON
taxlaw-2803	1035	3	of	of	ADP
taxlaw-2803	1035	4	this	this	PRON
taxlaw-2803	1035	5	allows	allow	VERB
taxlaw-2803	1035	6	for	for	ADP
taxlaw-2803	1035	7	relatively	relatively	ADV
taxlaw-2803	1035	8	low	low	ADJ
taxlaw-2803	1035	9	compliance	compliance	NOUN
taxlaw-2803	1035	10	costs	cost	NOUN
taxlaw-2803	1035	11	,	,	PUNCT
taxlaw-2803	1035	12	both	both	CCONJ
taxlaw-2803	1035	13	on	on	ADP
taxlaw-2803	1035	14	the	the	DET
taxlaw-2803	1035	15	part	part	NOUN
taxlaw-2803	1035	16	of	of	ADP
taxlaw-2803	1035	17	taxpayers	taxpayer	NOUN
taxlaw-2803	1035	18	and	and	CCONJ
taxlaw-2803	1035	19	the	the	DET
taxlaw-2803	1035	20	government	government	NOUN
taxlaw-2803	1035	21	.	.	PUNCT
taxlaw-2803	1036	1	given	give	VERB
taxlaw-2803	1036	2	the	the	DET
taxlaw-2803	1036	3	complexity	complexity	NOUN
taxlaw-2803	1036	4	of	of	ADP
taxlaw-2803	1036	5	the	the	DET
taxlaw-2803	1036	6	tax	tax	NOUN
taxlaw-2803	1036	7	system	system	NOUN
taxlaw-2803	1036	8	as	as	ADP
taxlaw-2803	1036	9	a	a	DET
taxlaw-2803	1036	10	whole	whole	NOUN
taxlaw-2803	1036	11	,	,	PUNCT
taxlaw-2803	1036	12	we	we	PRON
taxlaw-2803	1036	13	should	should	AUX
taxlaw-2803	1036	14	be	be	AUX
taxlaw-2803	1036	15	wary	wary	ADJ
taxlaw-2803	1036	16	of	of	ADP
taxlaw-2803	1036	17	anything	anything	PRON
taxlaw-2803	1036	18	that	that	PRON
taxlaw-2803	1036	19	would	would	AUX
taxlaw-2803	1036	20	upset	upset	VERB
taxlaw-2803	1036	21	these	these	DET
taxlaw-2803	1036	22	achievements	achievement	NOUN
taxlaw-2803	1036	23	.	.	PUNCT
taxlaw-2803	1037	1	however	however	ADV
taxlaw-2803	1037	2	,	,	PUNCT
taxlaw-2803	1037	3	the	the	DET
taxlaw-2803	1037	4	simplification	simplification	NOUN
taxlaw-2803	1037	5	value	value	NOUN
taxlaw-2803	1037	6	of	of	ADP
taxlaw-2803	1037	7	the	the	DET
taxlaw-2803	1037	8	standard	standard	ADJ
taxlaw-2803	1037	9	deduction	deduction	NOUN
taxlaw-2803	1037	10	is	be	AUX
taxlaw-2803	1037	11	overstated	overstate	VERB
taxlaw-2803	1037	12	.	.	PUNCT
taxlaw-2803	1038	1	first	first	ADV
taxlaw-2803	1038	2	,	,	PUNCT
taxlaw-2803	1038	3	tax	tax	NOUN
taxlaw-2803	1038	4	simplification	simplification	NOUN
taxlaw-2803	1038	5	itself	itself	PRON
taxlaw-2803	1038	6	has	have	VERB
taxlaw-2803	1038	7	costs	cost	NOUN
taxlaw-2803	1038	8	,	,	PUNCT
taxlaw-2803	1038	9	which	which	PRON
taxlaw-2803	1038	10	are	be	AUX
taxlaw-2803	1038	11	better	well	ADV
taxlaw-2803	1038	12	understood	understand	VERB
taxlaw-2803	1038	13	today	today	NOUN
taxlaw-2803	1038	14	than	than	ADP
taxlaw-2803	1038	15	when	when	SCONJ
taxlaw-2803	1038	16	the	the	DET
taxlaw-2803	1038	17	standard	standard	ADJ
taxlaw-2803	1038	18	deduction	deduction	NOUN
taxlaw-2803	1038	19	was	be	AUX
taxlaw-2803	1038	20	first	first	ADV
taxlaw-2803	1038	21	enacted	enact	VERB
taxlaw-2803	1038	22	.	.	PUNCT
taxlaw-2803	1039	1	second	second	ADJ
taxlaw-2803	1039	2	,	,	PUNCT
taxlaw-2803	1039	3	the	the	DET
taxlaw-2803	1039	4	costs	cost	NOUN
taxlaw-2803	1039	5	of	of	ADP
taxlaw-2803	1039	6	itemizing	itemize	VERB
taxlaw-2803	1039	7	likely	likely	ADV
taxlaw-2803	1039	8	have	have	AUX
taxlaw-2803	1039	9	dropped	drop	VERB
taxlaw-2803	1039	10	as	as	ADP
taxlaw-2803	1039	11	technology	technology	NOUN
taxlaw-2803	1039	12	and	and	CCONJ
taxlaw-2803	1039	13	third	third	ADJ
taxlaw-2803	1039	14	-	-	PUNCT
taxlaw-2803	1039	15	party	party	NOUN
taxlaw-2803	1039	16	reporting	reporting	NOUN
taxlaw-2803	1039	17	has	have	AUX
taxlaw-2803	1039	18	eased	ease	VERB
taxlaw-2803	1039	19	the	the	DET
taxlaw-2803	1039	20	record	record	NOUN
taxlaw-2803	1039	21	-	-	PUNCT
taxlaw-2803	1039	22	keeping	keep	VERB
taxlaw-2803	1039	23	and	and	CCONJ
taxlaw-2803	1039	24	calculation	calculation	NOUN
taxlaw-2803	1039	25	requirements	requirement	NOUN
taxlaw-2803	1039	26	.	.	PUNCT
taxlaw-2803	1040	1	third	third	ADJ
taxlaw-2803	1040	2	,	,	PUNCT
taxlaw-2803	1040	3	the	the	DET
taxlaw-2803	1040	4	change	change	NOUN
taxlaw-2803	1040	5	proposed	propose	VERB
taxlaw-2803	1040	6	above	above	ADV
taxlaw-2803	1040	7	—	—	PUNCT
taxlaw-2803	1040	8	adding	add	VERB
taxlaw-2803	1040	9	a	a	DET
taxlaw-2803	1040	10	zba	zba	NOUN
taxlaw-2803	1040	11	and	and	CCONJ
taxlaw-2803	1040	12	floors	floor	NOUN
taxlaw-2803	1040	13	to	to	ADP
taxlaw-2803	1040	14	the	the	DET
taxlaw-2803	1040	15	itemized	itemize	VERB
taxlaw-2803	1040	16	deductions	deduction	NOUN
taxlaw-2803	1040	17	—	—	PUNCT
taxlaw-2803	1040	18	results	result	VERB
taxlaw-2803	1040	19	in	in	ADP
taxlaw-2803	1040	20	only	only	ADV
taxlaw-2803	1040	21	marginally	marginally	ADV
taxlaw-2803	1040	22	more	more	ADJ
taxlaw-2803	1040	23	complexity	complexity	NOUN
taxlaw-2803	1040	24	than	than	ADP
taxlaw-2803	1040	25	the	the	DET
taxlaw-2803	1040	26	current	current	ADJ
taxlaw-2803	1040	27	system	system	NOUN
taxlaw-2803	1040	28	.	.	PUNCT
taxlaw-2803	1041	1	1	1	X
taxlaw-2803	1041	2	.	.	X
taxlaw-2803	1041	3	simplification	simplification	NOUN
taxlaw-2803	1041	4	as	as	ADP
taxlaw-2803	1041	5	a	a	DET
taxlaw-2803	1041	6	goal	goal	NOUN
taxlaw-2803	1041	7	of	of	ADP
taxlaw-2803	1041	8	tax	tax	NOUN
taxlaw-2803	1041	9	policy	policy	NOUN
taxlaw-2803	1041	10	simplification	simplification	NOUN
taxlaw-2803	1041	11	has	have	AUX
taxlaw-2803	1041	12	been	be	AUX
taxlaw-2803	1041	13	a	a	DET
taxlaw-2803	1041	14	goal	goal	NOUN
taxlaw-2803	1041	15	of	of	ADP
taxlaw-2803	1041	16	tax	tax	NOUN
taxlaw-2803	1041	17	policy	policy	NOUN
taxlaw-2803	1041	18	for	for	ADP
taxlaw-2803	1041	19	almost	almost	ADV
taxlaw-2803	1041	20	as	as	ADV
taxlaw-2803	1041	21	long	long	ADV
taxlaw-2803	1041	22	as	as	SCONJ
taxlaw-2803	1041	23	we	we	PRON
taxlaw-2803	1041	24	have	have	AUX
taxlaw-2803	1041	25	had	have	VERB
taxlaw-2803	1041	26	an	an	DET
taxlaw-2803	1041	27	income	income	NOUN
taxlaw-2803	1041	28	tax	tax	NOUN
taxlaw-2803	1041	29	,	,	PUNCT
taxlaw-2803	1041	30	172	172	NUM
taxlaw-2803	1041	31	yet	yet	ADV
taxlaw-2803	1041	32	scholars	scholar	NOUN
taxlaw-2803	1041	33	have	have	AUX
taxlaw-2803	1041	34	in	in	ADP
taxlaw-2803	1041	35	recent	recent	ADJ
taxlaw-2803	1041	36	years	year	NOUN
taxlaw-2803	1041	37	pushed	push	VERB
taxlaw-2803	1041	38	back	back	ADV
taxlaw-2803	1041	39	on	on	ADP
taxlaw-2803	1041	40	this	this	PRON
taxlaw-2803	1041	41	somewhat	somewhat	ADV
taxlaw-2803	1041	42	.	.	PUNCT
taxlaw-2803	1042	1	173	173	NUM
taxlaw-2803	1042	2	this	this	DET
taxlaw-2803	1042	3	article	article	NOUN
taxlaw-2803	1042	4	does	do	AUX
taxlaw-2803	1042	5	not	not	PART
taxlaw-2803	1042	6	intend	intend	VERB
taxlaw-2803	1042	7	to	to	PART
taxlaw-2803	1042	8	step	step	VERB
taxlaw-2803	1042	9	fully	fully	ADV
taxlaw-2803	1042	10	into	into	ADP
taxlaw-2803	1042	11	this	this	DET
taxlaw-2803	1042	12	debate	debate	NOUN
taxlaw-2803	1042	13	;	;	PUNCT
taxlaw-2803	1042	14	it	it	PRON
taxlaw-2803	1042	15	intends	intend	VERB
taxlaw-2803	1042	16	only	only	ADV
taxlaw-2803	1042	17	to	to	PART
taxlaw-2803	1042	18	note	note	VERB
taxlaw-2803	1042	19	that	that	SCONJ
taxlaw-2803	1042	20	the	the	DET
taxlaw-2803	1042	21	ground	ground	NOUN
taxlaw-2803	1042	22	in	in	ADP
taxlaw-2803	1042	23	the	the	DET
taxlaw-2803	1042	24	debate	debate	NOUN
taxlaw-2803	1042	25	has	have	AUX
taxlaw-2803	1042	26	shifted	shift	VERB
taxlaw-2803	1042	27	somewhat	somewhat	ADV
taxlaw-2803	1042	28	,	,	PUNCT
taxlaw-2803	1042	29	and	and	CCONJ
taxlaw-2803	1042	30	that	that	DET
taxlaw-2803	1042	31	current	current	ADJ
taxlaw-2803	1042	32	thinking	thinking	NOUN
taxlaw-2803	1042	33	about	about	ADP
taxlaw-2803	1042	34	the	the	DET
taxlaw-2803	1042	35	value	value	NOUN
taxlaw-2803	1042	36	of	of	ADP
taxlaw-2803	1042	37	simplification	simplification	NOUN
taxlaw-2803	1042	38	points	point	NOUN
taxlaw-2803	1042	39	towards	towards	ADP
taxlaw-2803	1042	40	relatively	relatively	ADV
taxlaw-2803	1042	41	limited	limited	ADJ
taxlaw-2803	1042	42	simplification	simplification	NOUN
taxlaw-2803	1042	43	benefit	benefit	NOUN
taxlaw-2803	1042	44	from	from	ADP
taxlaw-2803	1042	45	the	the	DET
taxlaw-2803	1042	46	standard	standard	ADJ
taxlaw-2803	1042	47	deduction	deduction	NOUN
taxlaw-2803	1042	48	.	.	PUNCT
taxlaw-2803	1043	1	commentators	commentator	NOUN
taxlaw-2803	1043	2	typically	typically	ADV
taxlaw-2803	1043	3	point	point	VERB
taxlaw-2803	1043	4	to	to	ADP
taxlaw-2803	1043	5	three	three	NUM
taxlaw-2803	1043	6	types	type	NOUN
taxlaw-2803	1043	7	of	of	ADP
taxlaw-2803	1043	8	tax	tax	NOUN
taxlaw-2803	1043	9	complexity	complexity	NOUN
taxlaw-2803	1043	10	:	:	PUNCT
taxlaw-2803	1043	11	compliance	compliance	NOUN
taxlaw-2803	1043	12	complexity	complexity	NOUN
taxlaw-2803	1043	13	,	,	PUNCT
taxlaw-2803	1043	14	transactional	transactional	ADJ
taxlaw-2803	1043	15	complexity	complexity	NOUN
taxlaw-2803	1043	16	,	,	PUNCT
taxlaw-2803	1043	17	and	and	CCONJ
taxlaw-2803	1043	18	rule	rule	NOUN
taxlaw-2803	1043	19	complexity	complexity	NOUN
taxlaw-2803	1043	20	.	.	PUNCT
taxlaw-2803	1044	1	174	174	NUM
taxlaw-2803	1044	2	the	the	DET
taxlaw-2803	1044	3	standard	standard	ADJ
taxlaw-2803	1044	4	deduction	deduction	NOUN
taxlaw-2803	1044	5	,	,	PUNCT
taxlaw-2803	1044	6	and	and	CCONJ
taxlaw-2803	1044	7	the	the	DET
taxlaw-2803	1044	8	reform	reform	NOUN
taxlaw-2803	1044	9	proposal	proposal	NOUN
taxlaw-2803	1044	10	in	in	ADP
taxlaw-2803	1044	11	this	this	DET
taxlaw-2803	1044	12	article	article	NOUN
taxlaw-2803	1044	13	,	,	PUNCT
taxlaw-2803	1044	14	primarily	primarily	ADV
taxlaw-2803	1044	15	implicate	implicate	VERB
taxlaw-2803	1044	16	compliance	compliance	NOUN
taxlaw-2803	1044	17	complexity	complexity	NOUN
taxlaw-2803	1044	18	.	.	PUNCT
taxlaw-2803	1045	1	175	175	NUM
taxlaw-2803	1045	2	168	168	NUM
taxlaw-2803	1045	3	furthermore	furthermore	ADV
taxlaw-2803	1045	4	,	,	PUNCT
taxlaw-2803	1045	5	while	while	SCONJ
taxlaw-2803	1045	6	having	have	VERB
taxlaw-2803	1045	7	a	a	DET
taxlaw-2803	1045	8	zero	zero	NUM
taxlaw-2803	1045	9	bracket	bracket	NOUN
taxlaw-2803	1045	10	that	that	PRON
taxlaw-2803	1045	11	phases	phase	VERB
taxlaw-2803	1045	12	out	out	ADP
taxlaw-2803	1045	13	with	with	ADP
taxlaw-2803	1045	14	itemized	itemize	VERB
taxlaw-2803	1045	15	deductions	deduction	NOUN
taxlaw-2803	1045	16	may	may	AUX
taxlaw-2803	1045	17	have	have	VERB
taxlaw-2803	1045	18	some	some	DET
taxlaw-2803	1045	19	progressivity	progressivity	NOUN
taxlaw-2803	1045	20	from	from	ADP
taxlaw-2803	1045	21	a	a	DET
taxlaw-2803	1045	22	vertical	vertical	ADJ
taxlaw-2803	1045	23	equity	equity	NOUN
taxlaw-2803	1045	24	standpoint	standpoint	NOUN
taxlaw-2803	1045	25	,	,	PUNCT
taxlaw-2803	1045	26	to	to	ADP
taxlaw-2803	1045	27	the	the	DET
taxlaw-2803	1045	28	degree	degree	NOUN
taxlaw-2803	1045	29	that	that	PRON
taxlaw-2803	1045	30	incomes	income	NOUN
taxlaw-2803	1045	31	correlate	correlate	VERB
taxlaw-2803	1045	32	with	with	ADP
taxlaw-2803	1045	33	itemizable	itemizable	ADJ
taxlaw-2803	1045	34	expenses	expense	NOUN
taxlaw-2803	1045	35	,	,	PUNCT
taxlaw-2803	1045	36	it	it	PRON
taxlaw-2803	1045	37	has	have	VERB
taxlaw-2803	1045	38	negative	negative	ADJ
taxlaw-2803	1045	39	horizontal	horizontal	ADJ
taxlaw-2803	1045	40	equity	equity	NOUN
taxlaw-2803	1045	41	effects	effect	NOUN
taxlaw-2803	1045	42	for	for	ADP
taxlaw-2803	1045	43	taxpayers	taxpayer	NOUN
taxlaw-2803	1045	44	within	within	ADP
taxlaw-2803	1045	45	the	the	DET
taxlaw-2803	1045	46	same	same	ADJ
taxlaw-2803	1045	47	income	income	NOUN
taxlaw-2803	1045	48	class	class	NOUN
taxlaw-2803	1045	49	.	.	PUNCT
taxlaw-2803	1046	1	see	see	VERB
taxlaw-2803	1046	2	supra	supra	PROPN
taxlaw-2803	1046	3	part	part	PROPN
taxlaw-2803	1046	4	iii.b.1	iii.b.1	PROPN
taxlaw-2803	1046	5	.	.	PROPN
taxlaw-2803	1046	6	169	169	NUM
taxlaw-2803	1046	7	2009	2009	NUM
taxlaw-2803	1046	8	soi	soi	ADJ
taxlaw-2803	1046	9	bulletin	bulletin	NOUN
taxlaw-2803	1046	10	,	,	PUNCT
taxlaw-2803	1046	11	supra	supra	PROPN
taxlaw-2803	1046	12	note	note	NOUN
taxlaw-2803	1046	13	6	6	NUM
taxlaw-2803	1046	14	,	,	PUNCT
taxlaw-2803	1046	15	at	at	ADP
taxlaw-2803	1046	16	7	7	NUM
taxlaw-2803	1046	17	.	.	NUM
taxlaw-2803	1046	18	170	170	NUM
taxlaw-2803	1047	1	i	i	PRON
taxlaw-2803	1047	2	d.	d.	PROPN
taxlaw-2803	1047	3	at	at	ADP
taxlaw-2803	1047	4	22	22	NUM
taxlaw-2803	1047	5	,	,	PUNCT
taxlaw-2803	1047	6	table	table	NOUN
taxlaw-2803	1047	7	1	1	NUM
taxlaw-2803	1047	8	.	.	NUM
taxlaw-2803	1047	9	171	171	NUM
taxlaw-2803	1047	10	michael	michael	PROPN
taxlaw-2803	1047	11	parisi	parisi	PROPN
taxlaw-2803	1047	12	,	,	PUNCT
taxlaw-2803	1047	13	individual	individual	ADJ
taxlaw-2803	1047	14	income	income	NOUN
taxlaw-2803	1047	15	tax	tax	NOUN
taxlaw-2803	1047	16	returns	return	NOUN
taxlaw-2803	1047	17	,	,	PUNCT
taxlaw-2803	1047	18	preliminary	preliminary	ADJ
taxlaw-2803	1047	19	data	datum	NOUN
taxlaw-2803	1047	20	,	,	PUNCT
taxlaw-2803	1047	21	2008	2008	NUM
taxlaw-2803	1047	22	,	,	PUNCT
taxlaw-2803	1047	23	statistics	statistic	NOUN
taxlaw-2803	1047	24	of	of	ADP
taxlaw-2803	1047	25	income	income	NOUN
taxlaw-2803	1047	26	bulletin	bulletin	NOUN
taxlaw-2803	1047	27	,	,	PUNCT
taxlaw-2803	1047	28	winter	winter	NOUN
taxlaw-2803	1047	29	2010	2010	NUM
taxlaw-2803	1047	30	,	,	PUNCT
taxlaw-2803	1047	31	at	at	ADP
taxlaw-2803	1047	32	5	5	NUM
taxlaw-2803	1047	33	,	,	PUNCT
taxlaw-2803	1047	34	12	12	NUM
taxlaw-2803	1047	35	,	,	PUNCT
taxlaw-2803	1047	36	available	available	ADJ
taxlaw-2803	1047	37	at	at	ADP
taxlaw-2803	1047	38	http://www.irs.gov/pub/irs-soi/10winbulindincretpre.pdf	http://www.irs.gov/pub/irs-soi/10winbulindincretpre.pdf	NOUN
taxlaw-2803	1047	39	.	.	PUNCT
taxlaw-2803	1048	1	172	172	NUM
taxlaw-2803	1048	2	see	see	VERB
taxlaw-2803	1048	3	,	,	PUNCT
taxlaw-2803	1048	4	e.g.	e.g.	ADV
taxlaw-2803	1048	5	,	,	PUNCT
taxlaw-2803	1048	6	edward	edward	PROPN
taxlaw-2803	1048	7	j.	j.	PROPN
taxlaw-2803	1048	8	mccaffery	mccaffery	PROPN
taxlaw-2803	1048	9	,	,	PUNCT
taxlaw-2803	1048	10	the	the	DET
taxlaw-2803	1048	11	holy	holy	ADJ
taxlaw-2803	1048	12	grail	grail	NOUN
taxlaw-2803	1048	13	of	of	ADP
taxlaw-2803	1048	14	tax	tax	NOUN
taxlaw-2803	1048	15	simplification	simplification	NOUN
taxlaw-2803	1048	16	,	,	PUNCT
taxlaw-2803	1048	17	1990	1990	NUM
taxlaw-2803	1048	18	wis	wis	NOUN
taxlaw-2803	1048	19	.	.	PUNCT
taxlaw-2803	1049	1	l.	l.	PROPN
taxlaw-2803	1049	2	rev	rev	PROPN
taxlaw-2803	1049	3	.	.	PROPN
taxlaw-2803	1049	4	1267	1267	NUM
taxlaw-2803	1049	5	(	(	PUNCT
taxlaw-2803	1049	6	1990	1990	NUM
taxlaw-2803	1049	7	)	)	PUNCT
taxlaw-2803	1049	8	;	;	PUNCT
taxlaw-2803	1049	9	martin	martin	PROPN
taxlaw-2803	1049	10	j.	j.	PROPN
taxlaw-2803	1049	11	mcmahon	mcmahon	PROPN
taxlaw-2803	1049	12	,	,	PUNCT
taxlaw-2803	1049	13	jr	jr	PROPN
taxlaw-2803	1049	14	.	.	PROPN
taxlaw-2803	1049	15	,	,	PUNCT
taxlaw-2803	1049	16	individual	individual	ADJ
taxlaw-2803	1049	17	tax	tax	NOUN
taxlaw-2803	1049	18	reform	reform	NOUN
taxlaw-2803	1049	19	for	for	ADP
taxlaw-2803	1049	20	fairness	fairness	NOUN
taxlaw-2803	1049	21	and	and	CCONJ
taxlaw-2803	1049	22	simplicity	simplicity	NOUN
taxlaw-2803	1049	23	:	:	PUNCT
taxlaw-2803	1049	24	let	let	VERB
taxlaw-2803	1049	25	economic	economic	ADJ
taxlaw-2803	1049	26	growth	growth	NOUN
taxlaw-2803	1049	27	fend	fend	VERB
taxlaw-2803	1049	28	for	for	ADP
taxlaw-2803	1049	29	itself	itself	PRON
taxlaw-2803	1049	30	,	,	PUNCT
taxlaw-2803	1049	31	50	50	NUM
taxlaw-2803	1049	32	wash	wash	NOUN
taxlaw-2803	1049	33	.	.	PUNCT
taxlaw-2803	1049	34	&	&	CCONJ
taxlaw-2803	1049	35	lee	lee	PROPN
taxlaw-2803	1049	36	l.	l.	PROPN
taxlaw-2803	1049	37	rev	rev	PROPN
taxlaw-2803	1049	38	.	.	PROPN
taxlaw-2803	1050	1	459	459	NUM
taxlaw-2803	1050	2	(	(	PUNCT
taxlaw-2803	1050	3	1993	1993	NUM
taxlaw-2803	1050	4	)	)	PUNCT
taxlaw-2803	1050	5	;	;	PUNCT
taxlaw-2803	1051	1	deborah	deborah	PROPN
taxlaw-2803	1051	2	h.	h.	PROPN
taxlaw-2803	1051	3	schenk	schenk	PROPN
taxlaw-2803	1051	4	,	,	PUNCT
taxlaw-2803	1051	5	simplification	simplification	NOUN
taxlaw-2803	1051	6	for	for	ADP
taxlaw-2803	1051	7	individual	individual	ADJ
taxlaw-2803	1051	8	taxpayers	taxpayer	NOUN
taxlaw-2803	1051	9	:	:	PUNCT
taxlaw-2803	1051	10	problems	problem	NOUN
taxlaw-2803	1051	11	and	and	CCONJ
taxlaw-2803	1051	12	proposals	proposal	NOUN
taxlaw-2803	1051	13	,	,	PUNCT
taxlaw-2803	1051	14	45	45	NUM
taxlaw-2803	1051	15	tax	tax	NOUN
taxlaw-2803	1051	16	l.	l.	PROPN
taxlaw-2803	1051	17	rev	rev	PROPN
taxlaw-2803	1051	18	.	.	PROPN
taxlaw-2803	1051	19	121	121	NUM
taxlaw-2803	1051	20	(	(	PUNCT
taxlaw-2803	1051	21	1989	1989	NUM
taxlaw-2803	1051	22	)	)	PUNCT
taxlaw-2803	1051	23	;	;	PUNCT
taxlaw-2803	1051	24	stanley	stanley	PROPN
taxlaw-2803	1051	25	s.	s.	PROPN
taxlaw-2803	1051	26	surrey	surrey	PROPN
taxlaw-2803	1051	27	&	&	CCONJ
taxlaw-2803	1051	28	gerard	gerard	PROPN
taxlaw-2803	1051	29	m.	m.	PROPN
taxlaw-2803	1051	30	brannon	brannon	PROPN
taxlaw-2803	1051	31	,	,	PUNCT
taxlaw-2803	1051	32	simplification	simplification	NOUN
taxlaw-2803	1051	33	and	and	CCONJ
taxlaw-2803	1051	34	equity	equity	NOUN
taxlaw-2803	1051	35	as	as	ADP
taxlaw-2803	1051	36	goals	goal	NOUN
taxlaw-2803	1051	37	of	of	ADP
taxlaw-2803	1051	38	tax	tax	NOUN
taxlaw-2803	1051	39	policy	policy	NOUN
taxlaw-2803	1051	40	,	,	PUNCT
taxlaw-2803	1051	41	9	9	NUM
taxlaw-2803	1051	42	wm	wm	PROPN
taxlaw-2803	1051	43	.	.	PROPN
taxlaw-2803	1051	44	&	&	CCONJ
taxlaw-2803	1051	45	mary	mary	PROPN
taxlaw-2803	1051	46	l.	l.	PROPN
taxlaw-2803	1051	47	rev	rev	PROPN
taxlaw-2803	1051	48	.	.	PROPN
taxlaw-2803	1051	49	915	915	NUM
taxlaw-2803	1051	50	(	(	PUNCT
taxlaw-2803	1051	51	1968	1968	NUM
taxlaw-2803	1051	52	)	)	PUNCT
taxlaw-2803	1051	53	.	.	PUNCT
taxlaw-2803	1052	1	173	173	NUM
taxlaw-2803	1052	2	see	see	VERB
taxlaw-2803	1052	3	,	,	PUNCT
taxlaw-2803	1052	4	e.g.	e.g.	ADV
taxlaw-2803	1052	5	,	,	PUNCT
taxlaw-2803	1052	6	steven	steven	PROPN
taxlaw-2803	1052	7	a.	a.	PROPN
taxlaw-2803	1052	8	dean	dean	PROPN
taxlaw-2803	1052	9	,	,	PUNCT
taxlaw-2803	1052	10	attractive	attractive	ADJ
taxlaw-2803	1052	11	complexity	complexity	NOUN
taxlaw-2803	1052	12	:	:	PUNCT
taxlaw-2803	1052	13	tax	tax	NOUN
taxlaw-2803	1052	14	deregulation	deregulation	NOUN
taxlaw-2803	1052	15	,	,	PUNCT
taxlaw-2803	1052	16	the	the	DET
taxlaw-2803	1052	17	check	check	NOUN
taxlaw-2803	1052	18	-	-	PUNCT
taxlaw-2803	1052	19	the	the	DET
taxlaw-2803	1052	20	-	-	PUNCT
taxlaw-2803	1052	21	box	box	NOUN
taxlaw-2803	1052	22	election	election	NOUN
taxlaw-2803	1052	23	,	,	PUNCT
taxlaw-2803	1052	24	and	and	CCONJ
taxlaw-2803	1052	25	the	the	DET
taxlaw-2803	1052	26	future	future	NOUN
taxlaw-2803	1052	27	of	of	ADP
taxlaw-2803	1052	28	tax	tax	NOUN
taxlaw-2803	1052	29	simplification	simplification	NOUN
taxlaw-2803	1052	30	,	,	PUNCT
taxlaw-2803	1052	31	34	34	NUM
taxlaw-2803	1052	32	hofstra	hofstra	PROPN
taxlaw-2803	1052	33	l.	l.	PROPN
taxlaw-2803	1052	34	rev	rev	PROPN
taxlaw-2803	1052	35	.	.	PROPN
taxlaw-2803	1053	1	405	405	NUM
taxlaw-2803	1053	2	(	(	PUNCT
taxlaw-2803	1053	3	2005	2005	NUM
taxlaw-2803	1053	4	)	)	PUNCT
taxlaw-2803	1053	5	;	;	PUNCT
taxlaw-2803	1054	1	samuel	samuel	PROPN
taxlaw-2803	1054	2	a.	a.	PROPN
taxlaw-2803	1054	3	donaldson	donaldson	PROPN
taxlaw-2803	1054	4	,	,	PUNCT
taxlaw-2803	1054	5	the	the	DET
taxlaw-2803	1054	6	easy	easy	ADJ
taxlaw-2803	1054	7	case	case	NOUN
taxlaw-2803	1054	8	against	against	ADP
taxlaw-2803	1054	9	tax	tax	NOUN
taxlaw-2803	1054	10	simplification	simplification	NOUN
taxlaw-2803	1054	11	,	,	PUNCT
taxlaw-2803	1054	12	22	22	NUM
taxlaw-2803	1054	13	va	va	NOUN
taxlaw-2803	1054	14	.	.	PUNCT
taxlaw-2803	1054	15	tax	tax	PROPN
taxlaw-2803	1054	16	rev	rev	PROPN
taxlaw-2803	1054	17	.	.	PROPN
taxlaw-2803	1055	1	645	645	NUM
taxlaw-2803	1055	2	(	(	PUNCT
taxlaw-2803	1055	3	2003	2003	NUM
taxlaw-2803	1055	4	)	)	PUNCT
taxlaw-2803	1055	5	;	;	PUNCT
taxlaw-2803	1055	6	louis	louis	PROPN
taxlaw-2803	1055	7	kaplow	kaplow	PROPN
taxlaw-2803	1055	8	,	,	PUNCT
taxlaw-2803	1055	9	accuracy	accuracy	NOUN
taxlaw-2803	1055	10	,	,	PUNCT
taxlaw-2803	1055	11	complexity	complexity	NOUN
taxlaw-2803	1055	12	,	,	PUNCT
taxlaw-2803	1055	13	and	and	CCONJ
taxlaw-2803	1055	14	the	the	DET
taxlaw-2803	1055	15	income	income	NOUN
taxlaw-2803	1055	16	tax	tax	NOUN
taxlaw-2803	1055	17	,	,	PUNCT
taxlaw-2803	1055	18	14	14	NUM
taxlaw-2803	1055	19	j.	j.	PROPN
taxlaw-2803	1055	20	l.	l.	PROPN
taxlaw-2803	1055	21	econ	econ	PROPN
taxlaw-2803	1055	22	.	.	PROPN
taxlaw-2803	1055	23	&	&	CCONJ
taxlaw-2803	1055	24	org	org	PROPN
taxlaw-2803	1055	25	.	.	PROPN
taxlaw-2803	1055	26	61	61	NUM
taxlaw-2803	1055	27	(	(	PUNCT
taxlaw-2803	1055	28	1998	1998	NUM
taxlaw-2803	1055	29	)	)	PUNCT
taxlaw-2803	1056	1	[	[	X
taxlaw-2803	1056	2	hereinafter	hereinafter	NOUN
taxlaw-2803	1056	3	kaplow	kaplow	NOUN
taxlaw-2803	1056	4	,	,	PUNCT
taxlaw-2803	1056	5	accuracy	accuracy	NOUN
taxlaw-2803	1056	6	]	]	PUNCT
taxlaw-2803	1056	7	.	.	PUNCT
taxlaw-2803	1057	1	174	174	NUM
taxlaw-2803	1057	2	see	see	VERB
taxlaw-2803	1057	3	,	,	PUNCT
taxlaw-2803	1057	4	e.g.	e.g.	ADV
taxlaw-2803	1057	5	,	,	PUNCT
taxlaw-2803	1057	6	dean	dean	PROPN
taxlaw-2803	1057	7	,	,	PUNCT
taxlaw-2803	1057	8	supra	supra	PROPN
taxlaw-2803	1057	9	note	note	PROPN
taxlaw-2803	1057	10	173	173	NUM
taxlaw-2803	1057	11	,	,	PUNCT
taxlaw-2803	1057	12	at	at	ADP
taxlaw-2803	1057	13	412	412	NUM
taxlaw-2803	1057	14	;	;	PUNCT
taxlaw-2803	1057	15	schenk	schenk	PROPN
taxlaw-2803	1057	16	,	,	PUNCT
taxlaw-2803	1057	17	supra	supra	PROPN
taxlaw-2803	1057	18	note	note	PROPN
taxlaw-2803	1057	19	172	172	NUM
taxlaw-2803	1057	20	,	,	PUNCT
taxlaw-2803	1057	21	at	at	ADP
taxlaw-2803	1057	22	127	127	NUM
taxlaw-2803	1057	23	;	;	PUNCT
taxlaw-2803	1058	1	david	david	PROPN
taxlaw-2803	1058	2	f.	f.	PROPN
taxlaw-2803	1058	3	bradford	bradford	PROPN
taxlaw-2803	1058	4	,	,	PUNCT
taxlaw-2803	1058	5	untangling	untangle	VERB
taxlaw-2803	1058	6	the	the	DET
taxlaw-2803	1058	7	income	income	NOUN
taxlaw-2803	1058	8	tax	tax	NOUN
taxlaw-2803	1058	9	266	266	NUM
taxlaw-2803	1058	10	-	-	SYM
taxlaw-2803	1058	11	67	67	NUM
taxlaw-2803	1058	12	(	(	PUNCT
taxlaw-2803	1058	13	1986	1986	NUM
taxlaw-2803	1058	14	)	)	PUNCT
taxlaw-2803	1058	15	.	.	PUNCT
taxlaw-2803	1059	1	175	175	NUM
taxlaw-2803	1059	2	transactional	transactional	ADJ
taxlaw-2803	1059	3	complexity	complexity	NOUN
taxlaw-2803	1059	4	generally	generally	ADV
taxlaw-2803	1059	5	describes	describe	VERB
taxlaw-2803	1059	6	the	the	DET
taxlaw-2803	1059	7	lengths	length	NOUN
taxlaw-2803	1059	8	that	that	PRON
taxlaw-2803	1059	9	taxpayers	taxpayer	NOUN
taxlaw-2803	1059	10	sometimes	sometimes	ADV
taxlaw-2803	1059	11	go	go	VERB
taxlaw-2803	1059	12	to	to	ADP
taxlaw-2803	1059	13	in	in	ADP
taxlaw-2803	1059	14	order	order	NOUN
taxlaw-2803	1059	15	to	to	PART
taxlaw-2803	1059	16	structure	structure	VERB
taxlaw-2803	1059	17	transactions	transaction	NOUN
taxlaw-2803	1059	18	in	in	ADP
taxlaw-2803	1059	19	tax	tax	NOUN
taxlaw-2803	1059	20	-	-	PUNCT
taxlaw-2803	1059	21	efficient	efficient	ADJ
taxlaw-2803	1059	22	ways	way	NOUN
taxlaw-2803	1059	23	.	.	PUNCT
taxlaw-2803	1060	1	rule	rule	NOUN
taxlaw-2803	1060	2	complexity	complexity	NOUN
taxlaw-2803	1060	3	refers	refer	VERB
taxlaw-2803	1060	4	to	to	ADP
taxlaw-2803	1060	5	the	the	DET
taxlaw-2803	1060	6	difficulty	difficulty	NOUN
taxlaw-2803	1060	7	in	in	ADP
taxlaw-2803	1060	8	interpreting	interpret	VERB
taxlaw-2803	1060	9	some	some	DET
taxlaw-2803	1060	10	aspects	aspect	NOUN
taxlaw-2803	1060	11	of	of	ADP
taxlaw-2803	1060	12	the	the	DET
taxlaw-2803	1060	13	law	law	NOUN
taxlaw-2803	1060	14	.	.	PUNCT
taxlaw-2803	1061	1	neither	neither	PRON
taxlaw-2803	1061	2	is	be	AUX
taxlaw-2803	1061	3	likely	likely	ADJ
taxlaw-2803	1061	4	to	to	PART
taxlaw-2803	1061	5	affect	affect	VERB
taxlaw-2803	1061	6	low	low	ADJ
taxlaw-2803	1061	7	-	-	PUNCT
taxlaw-2803	1061	8	income	income	NOUN
taxlaw-2803	1061	9	taxpayers	taxpayer	NOUN
taxlaw-2803	1061	10	most	most	ADJ
taxlaw-2803	1061	11	of	of	ADP
taxlaw-2803	1061	12	the	the	DET
taxlaw-2803	1061	13	time	time	NOUN
taxlaw-2803	1061	14	,	,	PUNCT
taxlaw-2803	1061	15	and	and	CCONJ
taxlaw-2803	1061	16	hardly	hardly	ADV
taxlaw-2803	1061	17	ever	ever	ADV
taxlaw-2803	1061	18	in	in	ADP
taxlaw-2803	1061	19	238	238	NUM
taxlaw-2803	1061	20	columbia	columbia	PROPN
taxlaw-2803	1061	21	journal	journal	NOUN
taxlaw-2803	1061	22	of	of	ADP
taxlaw-2803	1061	23	tax	tax	NOUN
taxlaw-2803	1061	24	law	law	NOUN
taxlaw-2803	1062	1	[	[	X
taxlaw-2803	1062	2	vol.2:203	vol.2:203	ADP
taxlaw-2803	1062	3	indeed	indeed	ADV
taxlaw-2803	1062	4	,	,	PUNCT
taxlaw-2803	1062	5	the	the	DET
taxlaw-2803	1062	6	costs	cost	NOUN
taxlaw-2803	1062	7	largely	largely	ADV
taxlaw-2803	1062	8	boil	boil	VERB
taxlaw-2803	1062	9	down	down	ADP
taxlaw-2803	1062	10	to	to	ADP
taxlaw-2803	1062	11	increased	increase	VERB
taxlaw-2803	1062	12	computation	computation	NOUN
taxlaw-2803	1062	13	and	and	CCONJ
taxlaw-2803	1062	14	record	record	NOUN
taxlaw-2803	1062	15	-	-	PUNCT
taxlaw-2803	1062	16	keeping	keeping	NOUN
taxlaw-2803	1062	17	.	.	PUNCT
taxlaw-2803	1063	1	thus	thus	ADV
taxlaw-2803	1063	2	,	,	PUNCT
taxlaw-2803	1063	3	when	when	SCONJ
taxlaw-2803	1063	4	people	people	NOUN
taxlaw-2803	1063	5	speak	speak	VERB
taxlaw-2803	1063	6	of	of	ADP
taxlaw-2803	1063	7	the	the	DET
taxlaw-2803	1063	8	admittedly	admittedly	ADV
taxlaw-2803	1063	9	daunting	daunting	ADJ
taxlaw-2803	1063	10	complexity	complexity	NOUN
taxlaw-2803	1063	11	of	of	ADP
taxlaw-2803	1063	12	the	the	DET
taxlaw-2803	1063	13	income	income	NOUN
taxlaw-2803	1063	14	tax	tax	NOUN
taxlaw-2803	1063	15	system	system	NOUN
taxlaw-2803	1063	16	generally	generally	ADV
taxlaw-2803	1063	17	,	,	PUNCT
taxlaw-2803	1063	18	such	such	ADJ
taxlaw-2803	1063	19	invocations	invocation	NOUN
taxlaw-2803	1063	20	do	do	AUX
taxlaw-2803	1063	21	not	not	PART
taxlaw-2803	1063	22	do	do	VERB
taxlaw-2803	1063	23	a	a	DET
taxlaw-2803	1063	24	lot	lot	NOUN
taxlaw-2803	1063	25	of	of	ADP
taxlaw-2803	1063	26	work	work	NOUN
taxlaw-2803	1063	27	in	in	ADP
taxlaw-2803	1063	28	supporting	support	VERB
taxlaw-2803	1063	29	the	the	DET
taxlaw-2803	1063	30	standard	standard	ADJ
taxlaw-2803	1063	31	deduction	deduction	NOUN
taxlaw-2803	1063	32	,	,	PUNCT
taxlaw-2803	1063	33	which	which	PRON
taxlaw-2803	1063	34	addresses	address	VERB
taxlaw-2803	1063	35	only	only	ADV
taxlaw-2803	1063	36	a	a	DET
taxlaw-2803	1063	37	small	small	ADJ
taxlaw-2803	1063	38	source	source	NOUN
taxlaw-2803	1063	39	of	of	ADP
taxlaw-2803	1063	40	relatively	relatively	ADV
taxlaw-2803	1063	41	limited	limited	ADJ
taxlaw-2803	1063	42	complexity	complexity	NOUN
taxlaw-2803	1063	43	.	.	PUNCT
taxlaw-2803	1064	1	176	176	NUM
taxlaw-2803	1064	2	in	in	ADP
taxlaw-2803	1064	3	addition	addition	NOUN
taxlaw-2803	1064	4	,	,	PUNCT
taxlaw-2803	1064	5	when	when	SCONJ
taxlaw-2803	1064	6	commentators	commentator	NOUN
taxlaw-2803	1064	7	discuss	discuss	VERB
taxlaw-2803	1064	8	complexity	complexity	NOUN
taxlaw-2803	1064	9	for	for	ADP
taxlaw-2803	1064	10	individual	individual	ADJ
taxlaw-2803	1064	11	taxpayers	taxpayer	NOUN
taxlaw-2803	1064	12	,	,	PUNCT
taxlaw-2803	1064	13	they	they	PRON
taxlaw-2803	1064	14	tend	tend	VERB
taxlaw-2803	1064	15	to	to	PART
taxlaw-2803	1064	16	cite	cite	VERB
taxlaw-2803	1064	17	elements	element	NOUN
taxlaw-2803	1064	18	such	such	ADJ
taxlaw-2803	1064	19	as	as	ADP
taxlaw-2803	1064	20	the	the	DET
taxlaw-2803	1064	21	alternative	alternative	ADJ
taxlaw-2803	1064	22	minimum	minimum	ADJ
taxlaw-2803	1064	23	tax	tax	NOUN
taxlaw-2803	1064	24	;	;	PUNCT
taxlaw-2803	1064	25	177	177	NUM
taxlaw-2803	1064	26	the	the	DET
taxlaw-2803	1064	27	earned	earn	VERB
taxlaw-2803	1064	28	income	income	NOUN
taxlaw-2803	1064	29	tax	tax	NOUN
taxlaw-2803	1064	30	credit	credit	NOUN
taxlaw-2803	1064	31	;	;	PUNCT
taxlaw-2803	1064	32	178	178	NUM
taxlaw-2803	1064	33	or	or	CCONJ
taxlaw-2803	1064	34	the	the	DET
taxlaw-2803	1064	35	complexities	complexity	NOUN
taxlaw-2803	1064	36	related	relate	VERB
taxlaw-2803	1064	37	to	to	ADP
taxlaw-2803	1064	38	domestic	domestic	ADJ
taxlaw-2803	1064	39	relations	relation	NOUN
taxlaw-2803	1064	40	,	,	PUNCT
taxlaw-2803	1064	41	dependents	dependent	NOUN
taxlaw-2803	1064	42	,	,	PUNCT
taxlaw-2803	1064	43	and	and	CCONJ
taxlaw-2803	1064	44	child	child	NOUN
taxlaw-2803	1064	45	care	care	NOUN
taxlaw-2803	1064	46	.	.	PUNCT
taxlaw-2803	1065	1	179	179	NUM
taxlaw-2803	1065	2	rarely	rarely	ADV
taxlaw-2803	1065	3	do	do	AUX
taxlaw-2803	1065	4	itemized	itemize	VERB
taxlaw-2803	1065	5	deductions	deduction	NOUN
taxlaw-2803	1065	6	make	make	VERB
taxlaw-2803	1065	7	the	the	DET
taxlaw-2803	1065	8	list	list	NOUN
taxlaw-2803	1065	9	.	.	PUNCT
taxlaw-2803	1066	1	180	180	NUM
taxlaw-2803	1066	2	in	in	ADP
taxlaw-2803	1066	3	addition	addition	NOUN
taxlaw-2803	1066	4	,	,	PUNCT
taxlaw-2803	1066	5	this	this	DET
taxlaw-2803	1066	6	article	article	NOUN
taxlaw-2803	1066	7	’s	’s	PART
taxlaw-2803	1066	8	proposal	proposal	NOUN
taxlaw-2803	1066	9	arguably	arguably	ADV
taxlaw-2803	1066	10	decreases	decrease	VERB
taxlaw-2803	1066	11	rule	rule	NOUN
taxlaw-2803	1066	12	complexity	complexity	NOUN
taxlaw-2803	1066	13	,	,	PUNCT
taxlaw-2803	1066	14	at	at	ADP
taxlaw-2803	1066	15	least	least	ADJ
taxlaw-2803	1066	16	for	for	ADP
taxlaw-2803	1066	17	those	those	DET
taxlaw-2803	1066	18	taxpayers	taxpayer	NOUN
taxlaw-2803	1066	19	who	who	PRON
taxlaw-2803	1066	20	are	be	AUX
taxlaw-2803	1066	21	not	not	PART
taxlaw-2803	1066	22	certain	certain	ADJ
taxlaw-2803	1066	23	whether	whether	SCONJ
taxlaw-2803	1066	24	their	their	PRON
taxlaw-2803	1066	25	itemized	itemize	VERB
taxlaw-2803	1066	26	deductions	deduction	NOUN
taxlaw-2803	1066	27	will	will	AUX
taxlaw-2803	1066	28	exceed	exceed	VERB
taxlaw-2803	1066	29	the	the	DET
taxlaw-2803	1066	30	standard	standard	ADJ
taxlaw-2803	1066	31	deduction	deduction	NOUN
taxlaw-2803	1066	32	.	.	PUNCT
taxlaw-2803	1067	1	while	while	SCONJ
taxlaw-2803	1067	2	the	the	DET
taxlaw-2803	1067	3	current	current	ADJ
taxlaw-2803	1067	4	system	system	NOUN
taxlaw-2803	1067	5	has	have	VERB
taxlaw-2803	1067	6	a	a	DET
taxlaw-2803	1067	7	single	single	ADJ
taxlaw-2803	1067	8	rule	rule	NOUN
taxlaw-2803	1067	9	for	for	ADP
taxlaw-2803	1067	10	determining	determine	VERB
taxlaw-2803	1067	11	when	when	SCONJ
taxlaw-2803	1067	12	deductions	deduction	NOUN
taxlaw-2803	1067	13	are	be	AUX
taxlaw-2803	1067	14	available	available	ADJ
taxlaw-2803	1067	15	,	,	PUNCT
taxlaw-2803	1067	16	combining	combine	VERB
taxlaw-2803	1067	17	unrelated	unrelated	ADJ
taxlaw-2803	1067	18	deductions	deduction	NOUN
taxlaw-2803	1067	19	for	for	ADP
taxlaw-2803	1067	20	purposes	purpose	NOUN
taxlaw-2803	1067	21	of	of	ADP
taxlaw-2803	1067	22	satisfying	satisfy	VERB
taxlaw-2803	1067	23	that	that	SCONJ
taxlaw-2803	1067	24	rule	rule	NOUN
taxlaw-2803	1067	25	means	mean	VERB
taxlaw-2803	1067	26	that	that	SCONJ
taxlaw-2803	1067	27	it	it	PRON
taxlaw-2803	1067	28	is	be	AUX
taxlaw-2803	1067	29	relatively	relatively	ADV
taxlaw-2803	1067	30	difficult	difficult	ADJ
taxlaw-2803	1067	31	for	for	SCONJ
taxlaw-2803	1067	32	some	some	DET
taxlaw-2803	1067	33	taxpayers	taxpayer	NOUN
taxlaw-2803	1067	34	to	to	PART
taxlaw-2803	1067	35	determine	determine	VERB
taxlaw-2803	1067	36	whether	whether	SCONJ
taxlaw-2803	1067	37	a	a	DET
taxlaw-2803	1067	38	given	give	VERB
taxlaw-2803	1067	39	marginal	marginal	ADJ
taxlaw-2803	1067	40	expense	expense	NOUN
taxlaw-2803	1067	41	will	will	AUX
taxlaw-2803	1067	42	be	be	AUX
taxlaw-2803	1067	43	deductible	deductible	ADJ
taxlaw-2803	1067	44	.	.	PUNCT
taxlaw-2803	1068	1	if	if	SCONJ
taxlaw-2803	1068	2	a	a	DET
taxlaw-2803	1068	3	taxpayer	taxpayer	NOUN
taxlaw-2803	1068	4	on	on	ADP
taxlaw-2803	1068	5	the	the	DET
taxlaw-2803	1068	6	cusp	cusp	NOUN
taxlaw-2803	1068	7	of	of	ADP
taxlaw-2803	1068	8	itemizing	itemizing	NOUN
taxlaw-2803	1068	9	wished	wish	VERB
taxlaw-2803	1068	10	to	to	PART
taxlaw-2803	1068	11	know	know	VERB
taxlaw-2803	1068	12	whether	whether	SCONJ
taxlaw-2803	1068	13	her	her	PRON
taxlaw-2803	1068	14	next	next	ADJ
taxlaw-2803	1068	15	charitable	charitable	ADJ
taxlaw-2803	1068	16	contribution	contribution	NOUN
taxlaw-2803	1068	17	,	,	PUNCT
taxlaw-2803	1068	18	say	say	VERB
taxlaw-2803	1068	19	,	,	PUNCT
taxlaw-2803	1068	20	would	would	AUX
taxlaw-2803	1068	21	push	push	VERB
taxlaw-2803	1068	22	her	she	PRON
taxlaw-2803	1068	23	over	over	ADP
taxlaw-2803	1068	24	the	the	DET
taxlaw-2803	1068	25	standard	standard	ADJ
taxlaw-2803	1068	26	deduction	deduction	NOUN
taxlaw-2803	1068	27	(	(	PUNCT
taxlaw-2803	1068	28	and	and	CCONJ
taxlaw-2803	1068	29	thus	thus	ADV
taxlaw-2803	1068	30	be	be	AUX
taxlaw-2803	1068	31	subsidized	subsidize	VERB
taxlaw-2803	1068	32	,	,	PUNCT
taxlaw-2803	1068	33	allowing	allow	VERB
taxlaw-2803	1068	34	her	she	PRON
taxlaw-2803	1068	35	to	to	PART
taxlaw-2803	1068	36	increase	increase	VERB
taxlaw-2803	1068	37	the	the	DET
taxlaw-2803	1068	38	amount	amount	NOUN
taxlaw-2803	1068	39	donated	donate	VERB
taxlaw-2803	1068	40	)	)	PUNCT
taxlaw-2803	1068	41	,	,	PUNCT
taxlaw-2803	1068	42	she	she	PRON
taxlaw-2803	1068	43	would	would	AUX
taxlaw-2803	1068	44	have	have	VERB
taxlaw-2803	1068	45	to	to	PART
taxlaw-2803	1068	46	estimate	estimate	VERB
taxlaw-2803	1068	47	her	her	PRON
taxlaw-2803	1068	48	likely	likely	ADJ
taxlaw-2803	1068	49	state	state	NOUN
taxlaw-2803	1068	50	taxes	taxis	NOUN
taxlaw-2803	1068	51	for	for	ADP
taxlaw-2803	1068	52	the	the	DET
taxlaw-2803	1068	53	year	year	NOUN
taxlaw-2803	1068	54	,	,	PUNCT
taxlaw-2803	1068	55	out	out	ADP
taxlaw-2803	1068	56	of	of	ADP
taxlaw-2803	1068	57	pocket	pocket	NOUN
taxlaw-2803	1068	58	medical	medical	ADJ
taxlaw-2803	1068	59	expenses	expense	NOUN
taxlaw-2803	1068	60	,	,	PUNCT
taxlaw-2803	1068	61	and	and	CCONJ
taxlaw-2803	1068	62	the	the	DET
taxlaw-2803	1068	63	like	like	ADJ
taxlaw-2803	1068	64	.	.	PUNCT
taxlaw-2803	1069	1	it	it	PRON
taxlaw-2803	1069	2	is	be	AUX
taxlaw-2803	1069	3	much	much	ADV
taxlaw-2803	1069	4	simpler	simple	ADJ
taxlaw-2803	1069	5	to	to	PART
taxlaw-2803	1069	6	only	only	ADV
taxlaw-2803	1069	7	consider	consider	VERB
taxlaw-2803	1069	8	the	the	DET
taxlaw-2803	1069	9	total	total	ADJ
taxlaw-2803	1069	10	charitable	charitable	ADJ
taxlaw-2803	1069	11	contributions	contribution	NOUN
taxlaw-2803	1069	12	for	for	ADP
taxlaw-2803	1069	13	the	the	DET
taxlaw-2803	1069	14	year	year	NOUN
taxlaw-2803	1069	15	,	,	PUNCT
taxlaw-2803	1069	16	and	and	CCONJ
taxlaw-2803	1069	17	whether	whether	SCONJ
taxlaw-2803	1069	18	the	the	DET
taxlaw-2803	1069	19	next	next	ADJ
taxlaw-2803	1069	20	donation	donation	NOUN
taxlaw-2803	1069	21	will	will	AUX
taxlaw-2803	1069	22	cause	cause	VERB
taxlaw-2803	1069	23	her	she	PRON
taxlaw-2803	1069	24	to	to	PART
taxlaw-2803	1069	25	exceed	exceed	VERB
taxlaw-2803	1069	26	the	the	DET
taxlaw-2803	1069	27	charitable	charitable	ADJ
taxlaw-2803	1069	28	contributions	contribution	NOUN
taxlaw-2803	1069	29	deduction	deduction	NOUN
taxlaw-2803	1069	30	floor	floor	NOUN
taxlaw-2803	1069	31	.	.	PUNCT
taxlaw-2803	1070	1	admittedly	admittedly	ADV
taxlaw-2803	1070	2	many	many	ADJ
taxlaw-2803	1070	3	itemizers	itemizer	NOUN
taxlaw-2803	1070	4	know	know	VERB
taxlaw-2803	1070	5	well	well	ADV
taxlaw-2803	1070	6	ahead	ahead	ADV
taxlaw-2803	1070	7	of	of	ADP
taxlaw-2803	1070	8	time	time	NOUN
taxlaw-2803	1070	9	that	that	PRON
taxlaw-2803	1070	10	they	they	PRON
taxlaw-2803	1070	11	will	will	AUX
taxlaw-2803	1070	12	be	be	AUX
taxlaw-2803	1070	13	itemizing	itemize	VERB
taxlaw-2803	1070	14	,	,	PUNCT
taxlaw-2803	1070	15	usually	usually	ADV
taxlaw-2803	1070	16	based	base	VERB
taxlaw-2803	1070	17	on	on	ADP
taxlaw-2803	1070	18	their	their	PRON
taxlaw-2803	1070	19	mortgage	mortgage	NOUN
taxlaw-2803	1070	20	interest	interest	NOUN
taxlaw-2803	1070	21	payments	payment	NOUN
taxlaw-2803	1070	22	,	,	PUNCT
taxlaw-2803	1070	23	but	but	CCONJ
taxlaw-2803	1070	24	for	for	ADP
taxlaw-2803	1070	25	some	some	DET
taxlaw-2803	1070	26	taxpayers	taxpayer	NOUN
taxlaw-2803	1070	27	disaggregating	disaggregate	VERB
taxlaw-2803	1070	28	the	the	DET
taxlaw-2803	1070	29	floors	floor	NOUN
taxlaw-2803	1070	30	likely	likely	ADV
taxlaw-2803	1070	31	makes	make	VERB
taxlaw-2803	1070	32	the	the	DET
taxlaw-2803	1070	33	system	system	NOUN
taxlaw-2803	1070	34	more	more	ADV
taxlaw-2803	1070	35	transparent	transparent	ADJ
taxlaw-2803	1070	36	,	,	PUNCT
taxlaw-2803	1070	37	and	and	CCONJ
taxlaw-2803	1070	38	allows	allow	VERB
taxlaw-2803	1070	39	the	the	DET
taxlaw-2803	1070	40	incentive	incentive	NOUN
taxlaw-2803	1070	41	effects	effect	NOUN
taxlaw-2803	1070	42	of	of	ADP
taxlaw-2803	1070	43	the	the	DET
taxlaw-2803	1070	44	deductions	deduction	NOUN
taxlaw-2803	1070	45	to	to	PART
taxlaw-2803	1070	46	be	be	AUX
taxlaw-2803	1070	47	more	more	ADJ
taxlaw-2803	1070	48	salient	salient	NOUN
taxlaw-2803	1070	49	.	.	PUNCT
taxlaw-2803	1071	1	finally	finally	ADV
taxlaw-2803	1071	2	,	,	PUNCT
taxlaw-2803	1071	3	complexity	complexity	NOUN
taxlaw-2803	1071	4	in	in	ADP
taxlaw-2803	1071	5	the	the	DET
taxlaw-2803	1071	6	service	service	NOUN
taxlaw-2803	1071	7	of	of	ADP
taxlaw-2803	1071	8	accuracy	accuracy	NOUN
taxlaw-2803	1071	9	has	have	VERB
taxlaw-2803	1071	10	particular	particular	ADJ
taxlaw-2803	1071	11	equity	equity	NOUN
taxlaw-2803	1071	12	benefits	benefit	NOUN
taxlaw-2803	1071	13	,	,	PUNCT
taxlaw-2803	1071	14	namely	namely	ADV
taxlaw-2803	1071	15	the	the	DET
taxlaw-2803	1071	16	reduction	reduction	NOUN
taxlaw-2803	1071	17	of	of	ADP
taxlaw-2803	1071	18	the	the	DET
taxlaw-2803	1071	19	risk	risk	NOUN
taxlaw-2803	1071	20	of	of	ADP
taxlaw-2803	1071	21	over(or	over(or	PROPN
taxlaw-2803	1071	22	under-	under-	NUM
taxlaw-2803	1071	23	)	)	PUNCT
taxlaw-2803	1071	24	taxation	taxation	NOUN
taxlaw-2803	1071	25	.	.	PUNCT
taxlaw-2803	1072	1	louis	louis	PROPN
taxlaw-2803	1072	2	kaplow	kaplow	PROPN
taxlaw-2803	1072	3	has	have	AUX
taxlaw-2803	1072	4	described	describe	VERB
taxlaw-2803	1072	5	this	this	PRON
taxlaw-2803	1072	6	in	in	ADP
taxlaw-2803	1072	7	terms	term	NOUN
taxlaw-2803	1072	8	of	of	ADP
taxlaw-2803	1072	9	the	the	DET
taxlaw-2803	1072	10	risk	risk	NOUN
taxlaw-2803	1072	11	premium	premium	NOUN
taxlaw-2803	1072	12	:	:	PUNCT
taxlaw-2803	1072	13	the	the	DET
taxlaw-2803	1072	14	value	value	NOUN
taxlaw-2803	1072	15	of	of	ADP
taxlaw-2803	1072	16	accuracy	accuracy	NOUN
taxlaw-2803	1072	17	to	to	ADP
taxlaw-2803	1072	18	an	an	DET
taxlaw-2803	1072	19	individual	individual	NOUN
taxlaw-2803	1072	20	is	be	AUX
taxlaw-2803	1072	21	equivalent	equivalent	ADJ
taxlaw-2803	1072	22	to	to	ADP
taxlaw-2803	1072	23	what	what	PRON
taxlaw-2803	1072	24	the	the	DET
taxlaw-2803	1072	25	individual	individual	NOUN
taxlaw-2803	1072	26	would	would	AUX
taxlaw-2803	1072	27	be	be	AUX
taxlaw-2803	1072	28	willing	willing	ADJ
taxlaw-2803	1072	29	to	to	PART
taxlaw-2803	1072	30	pay	pay	VERB
taxlaw-2803	1072	31	to	to	PART
taxlaw-2803	1072	32	insure	insure	VERB
taxlaw-2803	1072	33	against	against	ADP
taxlaw-2803	1072	34	the	the	DET
taxlaw-2803	1072	35	risk	risk	NOUN
taxlaw-2803	1072	36	of	of	ADP
taxlaw-2803	1072	37	paying	pay	VERB
taxlaw-2803	1072	38	the	the	DET
taxlaw-2803	1072	39	wrong	wrong	ADJ
taxlaw-2803	1072	40	tax	tax	NOUN
taxlaw-2803	1072	41	.	.	PUNCT
taxlaw-2803	1073	1	181	181	NUM
taxlaw-2803	1073	2	assuming	assume	VERB
taxlaw-2803	1073	3	decreasing	decrease	VERB
taxlaw-2803	1073	4	absolute	absolute	ADJ
taxlaw-2803	1073	5	risk	risk	NOUN
taxlaw-2803	1073	6	aversion	aversion	NOUN
taxlaw-2803	1073	7	,	,	PUNCT
taxlaw-2803	1073	8	―the	―the	DET
taxlaw-2803	1073	9	value	value	NOUN
taxlaw-2803	1073	10	of	of	ADP
taxlaw-2803	1073	11	accuracy	accuracy	NOUN
taxlaw-2803	1073	12	will	will	AUX
taxlaw-2803	1073	13	be	be	AUX
taxlaw-2803	1073	14	greater	great	ADJ
taxlaw-2803	1073	15	for	for	ADP
taxlaw-2803	1073	16	low	low	ADJ
taxlaw-2803	1073	17	-	-	PUNCT
taxlaw-2803	1073	18	income	income	NOUN
taxlaw-2803	1073	19	individuals.‖	individuals.‖	NUM
taxlaw-2803	1073	20	182	182	NUM
taxlaw-2803	1073	21	in	in	ADP
taxlaw-2803	1073	22	other	other	ADJ
taxlaw-2803	1073	23	words	word	NOUN
taxlaw-2803	1073	24	,	,	PUNCT
taxlaw-2803	1073	25	accuracy	accuracy	NOUN
taxlaw-2803	1073	26	in	in	ADP
taxlaw-2803	1073	27	the	the	DET
taxlaw-2803	1073	28	relation	relation	NOUN
taxlaw-2803	1073	29	to	to	ADP
taxlaw-2803	1073	30	their	their	PRON
taxlaw-2803	1073	31	use	use	NOUN
taxlaw-2803	1073	32	of	of	ADP
taxlaw-2803	1073	33	the	the	DET
taxlaw-2803	1073	34	standard	standard	ADJ
taxlaw-2803	1073	35	deduction	deduction	NOUN
taxlaw-2803	1073	36	or	or	CCONJ
taxlaw-2803	1073	37	itemized	itemize	VERB
taxlaw-2803	1073	38	deductions	deduction	NOUN
taxlaw-2803	1073	39	.	.	PUNCT
taxlaw-2803	1074	1	an	an	DET
taxlaw-2803	1074	2	exception	exception	NOUN
taxlaw-2803	1074	3	to	to	ADP
taxlaw-2803	1074	4	this	this	PRON
taxlaw-2803	1074	5	might	might	AUX
taxlaw-2803	1074	6	be	be	AUX
taxlaw-2803	1074	7	in	in	ADP
taxlaw-2803	1074	8	trying	try	VERB
taxlaw-2803	1074	9	to	to	PART
taxlaw-2803	1074	10	determine	determine	VERB
taxlaw-2803	1074	11	whether	whether	SCONJ
taxlaw-2803	1074	12	a	a	DET
taxlaw-2803	1074	13	particular	particular	ADJ
taxlaw-2803	1074	14	expense	expense	NOUN
taxlaw-2803	1074	15	qualifies	qualifie	NOUN
taxlaw-2803	1074	16	as	as	ADP
taxlaw-2803	1074	17	deductible	deductible	ADJ
taxlaw-2803	1074	18	.	.	PUNCT
taxlaw-2803	1075	1	176	176	NUM
taxlaw-2803	1075	2	by	by	ADP
taxlaw-2803	1075	3	contrast	contrast	NOUN
taxlaw-2803	1075	4	,	,	PUNCT
taxlaw-2803	1075	5	recall	recall	VERB
taxlaw-2803	1075	6	that	that	SCONJ
taxlaw-2803	1075	7	the	the	DET
taxlaw-2803	1075	8	first	first	ADJ
taxlaw-2803	1075	9	standard	standard	ADJ
taxlaw-2803	1075	10	deduction	deduction	NOUN
taxlaw-2803	1075	11	approximated	approximate	VERB
taxlaw-2803	1075	12	not	not	PART
taxlaw-2803	1075	13	only	only	ADV
taxlaw-2803	1075	14	the	the	DET
taxlaw-2803	1075	15	itemized	itemize	VERB
taxlaw-2803	1075	16	deductions	deduction	NOUN
taxlaw-2803	1075	17	but	but	CCONJ
taxlaw-2803	1075	18	a	a	DET
taxlaw-2803	1075	19	number	number	NOUN
taxlaw-2803	1075	20	of	of	ADP
taxlaw-2803	1075	21	complex	complex	ADJ
taxlaw-2803	1075	22	tax	tax	NOUN
taxlaw-2803	1075	23	credits	credit	NOUN
taxlaw-2803	1075	24	,	,	PUNCT
taxlaw-2803	1075	25	including	include	VERB
taxlaw-2803	1075	26	the	the	DET
taxlaw-2803	1075	27	foreign	foreign	ADJ
taxlaw-2803	1075	28	tax	tax	NOUN
taxlaw-2803	1075	29	credit	credit	NOUN
taxlaw-2803	1075	30	.	.	PUNCT
taxlaw-2803	1076	1	see	see	VERB
taxlaw-2803	1076	2	supra	supra	PROPN
taxlaw-2803	1076	3	note	note	PROPN
taxlaw-2803	1076	4	40	40	NUM
taxlaw-2803	1076	5	.	.	PUNCT
taxlaw-2803	1076	6	177	177	NUM
taxlaw-2803	1076	7	see	see	VERB
taxlaw-2803	1076	8	,	,	PUNCT
taxlaw-2803	1076	9	e.g.	e.g.	ADV
taxlaw-2803	1076	10	,	,	PUNCT
taxlaw-2803	1076	11	joseph	joseph	PROPN
taxlaw-2803	1076	12	disciullo	disciullo	PROPN
taxlaw-2803	1076	13	,	,	PUNCT
taxlaw-2803	1076	14	aicpa	aicpa	VERB
taxlaw-2803	1076	15	tax	tax	NOUN
taxlaw-2803	1076	16	simplification	simplification	NOUN
taxlaw-2803	1076	17	report	report	NOUN
taxlaw-2803	1076	18	includes	include	VERB
taxlaw-2803	1076	19	amt	amt	PROPN
taxlaw-2803	1076	20	,	,	PUNCT
taxlaw-2803	1076	21	estate	estate	NOUN
taxlaw-2803	1076	22	tax	tax	NOUN
taxlaw-2803	1076	23	reform	reform	NOUN
taxlaw-2803	1076	24	,	,	PUNCT
taxlaw-2803	1076	25	125	125	NUM
taxlaw-2803	1076	26	tax	tax	NOUN
taxlaw-2803	1076	27	notes	note	VERB
taxlaw-2803	1076	28	409	409	NUM
taxlaw-2803	1076	29	(	(	PUNCT
taxlaw-2803	1076	30	2009	2009	NUM
taxlaw-2803	1076	31	)	)	PUNCT
taxlaw-2803	1076	32	;	;	PUNCT
taxlaw-2803	1076	33	sam	sam	PROPN
taxlaw-2803	1076	34	goldfarb	goldfarb	PROPN
taxlaw-2803	1076	35	,	,	PUNCT
taxlaw-2803	1076	36	complexity	complexity	NOUN
taxlaw-2803	1076	37	of	of	ADP
taxlaw-2803	1076	38	amt	amt	PROPN
taxlaw-2803	1076	39	leads	lead	VERB
taxlaw-2803	1076	40	to	to	ADP
taxlaw-2803	1076	41	administrative	administrative	ADJ
taxlaw-2803	1076	42	errors	error	NOUN
taxlaw-2803	1076	43	,	,	PUNCT
taxlaw-2803	1076	44	tigta	tigta	PROPN
taxlaw-2803	1076	45	says	say	VERB
taxlaw-2803	1076	46	,	,	PUNCT
taxlaw-2803	1076	47	120	120	NUM
taxlaw-2803	1076	48	tax	tax	NOUN
taxlaw-2803	1076	49	notes	note	NOUN
taxlaw-2803	1076	50	641	641	NUM
taxlaw-2803	1076	51	(	(	PUNCT
taxlaw-2803	1076	52	2008	2008	NUM
taxlaw-2803	1076	53	)	)	PUNCT
taxlaw-2803	1076	54	.	.	PUNCT
taxlaw-2803	1077	1	178	178	NUM
taxlaw-2803	1077	2	see	see	VERB
taxlaw-2803	1077	3	,	,	PUNCT
taxlaw-2803	1077	4	e.g.	e.g.	ADV
taxlaw-2803	1077	5	,	,	PUNCT
taxlaw-2803	1077	6	taxpayer	taxpayer	NOUN
taxlaw-2803	1077	7	advocate	advocate	NOUN
taxlaw-2803	1077	8	service	service	PROPN
taxlaw-2803	1077	9	,	,	PUNCT
taxlaw-2803	1077	10	national	national	ADJ
taxlaw-2803	1077	11	taxpayer	taxpayer	NOUN
taxlaw-2803	1077	12	advocate	advocate	NOUN
taxlaw-2803	1077	13	2007	2007	NUM
taxlaw-2803	1077	14	annual	annual	ADJ
taxlaw-2803	1077	15	report	report	NOUN
taxlaw-2803	1077	16	to	to	ADP
taxlaw-2803	1077	17	congress	congress	PROPN
taxlaw-2803	1077	18	,	,	PUNCT
taxlaw-2803	1077	19	vol	vol	NOUN
taxlaw-2803	1077	20	.	.	PUNCT
taxlaw-2803	1077	21	ii	ii	PROPN
taxlaw-2803	1077	22	,	,	PUNCT
taxlaw-2803	1077	23	94	94	NUM
taxlaw-2803	1077	24	-	-	SYM
taxlaw-2803	1077	25	118	118	NUM
taxlaw-2803	1077	26	(	(	PUNCT
taxlaw-2803	1077	27	2007	2007	NUM
taxlaw-2803	1077	28	)	)	PUNCT
taxlaw-2803	1077	29	.	.	PUNCT
taxlaw-2803	1078	1	179	179	NUM
taxlaw-2803	1078	2	see	see	VERB
taxlaw-2803	1078	3	generally	generally	ADV
taxlaw-2803	1078	4	,	,	PUNCT
taxlaw-2803	1078	5	e.g.	e.g.	ADV
taxlaw-2803	1078	6	,	,	PUNCT
taxlaw-2803	1078	7	schenk	schenk	PROPN
taxlaw-2803	1078	8	,	,	PUNCT
taxlaw-2803	1078	9	supra	supra	PROPN
taxlaw-2803	1078	10	note	note	VERB
taxlaw-2803	1078	11	172	172	NUM
taxlaw-2803	1078	12	.	.	NOUN
taxlaw-2803	1079	1	180	180	NUM
taxlaw-2803	1079	2	this	this	PRON
taxlaw-2803	1079	3	may	may	AUX
taxlaw-2803	1079	4	be	be	AUX
taxlaw-2803	1079	5	in	in	ADP
taxlaw-2803	1079	6	part	part	NOUN
taxlaw-2803	1079	7	a	a	DET
taxlaw-2803	1079	8	result	result	NOUN
taxlaw-2803	1079	9	of	of	ADP
taxlaw-2803	1079	10	the	the	DET
taxlaw-2803	1079	11	forces	force	NOUN
taxlaw-2803	1079	12	discussed	discuss	VERB
taxlaw-2803	1079	13	in	in	ADP
taxlaw-2803	1079	14	part	part	NOUN
taxlaw-2803	1079	15	0	0	NUM
taxlaw-2803	1079	16	,	,	PUNCT
taxlaw-2803	1079	17	supra	supra	NOUN
taxlaw-2803	1079	18	.	.	PUNCT
taxlaw-2803	1080	1	the	the	DET
taxlaw-2803	1080	2	itemized	itemize	VERB
taxlaw-2803	1080	3	deductions	deduction	NOUN
taxlaw-2803	1080	4	have	have	AUX
taxlaw-2803	1080	5	seen	see	VERB
taxlaw-2803	1080	6	relatively	relatively	ADV
taxlaw-2803	1080	7	little	little	ADJ
taxlaw-2803	1080	8	political	political	ADJ
taxlaw-2803	1080	9	meddling	meddling	NOUN
taxlaw-2803	1080	10	,	,	PUNCT
taxlaw-2803	1080	11	in	in	ADP
taxlaw-2803	1080	12	part	part	NOUN
taxlaw-2803	1080	13	due	due	ADP
taxlaw-2803	1080	14	to	to	ADP
taxlaw-2803	1080	15	the	the	DET
taxlaw-2803	1080	16	limited	limited	ADJ
taxlaw-2803	1080	17	effect	effect	NOUN
taxlaw-2803	1080	18	that	that	PRON
taxlaw-2803	1080	19	changes	change	VERB
taxlaw-2803	1080	20	to	to	ADP
taxlaw-2803	1080	21	them	they	PRON
taxlaw-2803	1080	22	would	would	AUX
taxlaw-2803	1080	23	have	have	VERB
taxlaw-2803	1080	24	on	on	ADP
taxlaw-2803	1080	25	the	the	DET
taxlaw-2803	1080	26	majority	majority	NOUN
taxlaw-2803	1080	27	of	of	ADP
taxlaw-2803	1080	28	individual	individual	ADJ
taxlaw-2803	1080	29	taxpayers	taxpayer	NOUN
taxlaw-2803	1080	30	.	.	PUNCT
taxlaw-2803	1081	1	and	and	CCONJ
taxlaw-2803	1081	2	where	where	SCONJ
taxlaw-2803	1081	3	there	there	PRON
taxlaw-2803	1081	4	has	have	AUX
taxlaw-2803	1081	5	been	be	AUX
taxlaw-2803	1081	6	substantial	substantial	ADJ
taxlaw-2803	1081	7	added	add	VERB
taxlaw-2803	1081	8	complexity	complexity	NOUN
taxlaw-2803	1081	9	related	relate	VERB
taxlaw-2803	1081	10	to	to	ADP
taxlaw-2803	1081	11	itemized	itemize	VERB
taxlaw-2803	1081	12	deductions	deduction	NOUN
taxlaw-2803	1081	13	—	—	PUNCT
taxlaw-2803	1081	14	such	such	ADJ
taxlaw-2803	1081	15	as	as	ADP
taxlaw-2803	1081	16	in	in	ADP
taxlaw-2803	1081	17	the	the	DET
taxlaw-2803	1081	18	rules	rule	NOUN
taxlaw-2803	1081	19	for	for	ADP
taxlaw-2803	1081	20	evaluating	evaluate	VERB
taxlaw-2803	1081	21	particular	particular	ADJ
taxlaw-2803	1081	22	charitable	charitable	ADJ
taxlaw-2803	1081	23	gifts	gift	NOUN
taxlaw-2803	1081	24	,	,	PUNCT
taxlaw-2803	1081	25	see	see	VERB
taxlaw-2803	1081	26	i.r.c	i.r.c	NOUN
taxlaw-2803	1081	27	.	.	PUNCT
taxlaw-2803	1082	1	§	§	PROPN
taxlaw-2803	1082	2	170	170	NUM
taxlaw-2803	1082	3	(	(	PUNCT
taxlaw-2803	1082	4	2010	2010	NUM
taxlaw-2803	1082	5	)	)	PUNCT
taxlaw-2803	1082	6	;	;	PUNCT
taxlaw-2803	1082	7	treas	treas	PROPN
taxlaw-2803	1082	8	.	.	PUNCT
taxlaw-2803	1082	9	regs	regs	PROPN
taxlaw-2803	1082	10	.	.	PUNCT
taxlaw-2803	1083	1	§	§	PROPN
taxlaw-2803	1083	2	§	§	PROPN
taxlaw-2803	1083	3	1.170a-1	1.170a-1	NUM
taxlaw-2803	1083	4	et	et	NOUN
taxlaw-2803	1083	5	seq.—the	seq.—the	DET
taxlaw-2803	1083	6	rules	rule	NOUN
taxlaw-2803	1083	7	are	be	AUX
taxlaw-2803	1083	8	unlikely	unlikely	ADJ
taxlaw-2803	1083	9	to	to	PART
taxlaw-2803	1083	10	create	create	VERB
taxlaw-2803	1083	11	complexity	complexity	NOUN
taxlaw-2803	1083	12	for	for	ADP
taxlaw-2803	1083	13	middleand	middleand	NOUN
taxlaw-2803	1083	14	low	low	ADJ
taxlaw-2803	1083	15	-	-	PUNCT
taxlaw-2803	1083	16	income	income	NOUN
taxlaw-2803	1083	17	taxpayers	taxpayer	NOUN
taxlaw-2803	1083	18	.	.	PUNCT
taxlaw-2803	1084	1	181	181	NUM
taxlaw-2803	1084	2	kaplow	kaplow	PROPN
taxlaw-2803	1084	3	,	,	PUNCT
taxlaw-2803	1084	4	accuracy	accuracy	NOUN
taxlaw-2803	1084	5	,	,	PUNCT
taxlaw-2803	1084	6	supra	supra	PROPN
taxlaw-2803	1084	7	note	note	PROPN
taxlaw-2803	1084	8	173	173	NUM
taxlaw-2803	1084	9	,	,	PUNCT
taxlaw-2803	1084	10	at	at	ADP
taxlaw-2803	1084	11	62	62	NUM
taxlaw-2803	1084	12	-	-	SYM
taxlaw-2803	1084	13	63	63	NUM
taxlaw-2803	1084	14	.	.	PUNCT
taxlaw-2803	1085	1	kaplow	kaplow	NOUN
taxlaw-2803	1085	2	also	also	ADV
taxlaw-2803	1085	3	discusses	discuss	VERB
taxlaw-2803	1085	4	the	the	DET
taxlaw-2803	1085	5	efficiency	efficiency	NOUN
taxlaw-2803	1085	6	benefits	benefit	NOUN
taxlaw-2803	1085	7	from	from	ADP
taxlaw-2803	1085	8	accuracy	accuracy	NOUN
taxlaw-2803	1085	9	,	,	PUNCT
taxlaw-2803	1085	10	namely	namely	ADV
taxlaw-2803	1085	11	that	that	SCONJ
taxlaw-2803	1085	12	a	a	DET
taxlaw-2803	1085	13	more	more	ADV
taxlaw-2803	1085	14	accurate	accurate	ADJ
taxlaw-2803	1085	15	income	income	NOUN
taxlaw-2803	1085	16	tax	tax	NOUN
taxlaw-2803	1085	17	keeps	keep	VERB
taxlaw-2803	1085	18	the	the	DET
taxlaw-2803	1085	19	labor	labor	NOUN
taxlaw-2803	1085	20	-	-	PUNCT
taxlaw-2803	1085	21	leisure	leisure	NOUN
taxlaw-2803	1085	22	distortion	distortion	NOUN
taxlaw-2803	1085	23	to	to	ADP
taxlaw-2803	1085	24	a	a	DET
taxlaw-2803	1085	25	minimum	minimum	NOUN
taxlaw-2803	1085	26	.	.	PUNCT
taxlaw-2803	1086	1	i	i	PRON
taxlaw-2803	1086	2	d.	d.	PROPN
taxlaw-2803	1086	3	at	at	ADP
taxlaw-2803	1086	4	63	63	NUM
taxlaw-2803	1086	5	.	.	PUNCT
taxlaw-2803	1086	6	182	182	NUM
taxlaw-2803	1087	1	i	i	NOUN
taxlaw-2803	1087	2	d.	d.	PROPN
taxlaw-2803	1087	3	if	if	SCONJ
taxlaw-2803	1087	4	risk	risk	NOUN
taxlaw-2803	1087	5	aversion	aversion	NOUN
taxlaw-2803	1087	6	is	be	AUX
taxlaw-2803	1087	7	highest	high	ADJ
taxlaw-2803	1087	8	at	at	ADP
taxlaw-2803	1087	9	lower	low	ADJ
taxlaw-2803	1087	10	incomes	income	NOUN
taxlaw-2803	1087	11	—	—	PUNCT
taxlaw-2803	1087	12	because	because	SCONJ
taxlaw-2803	1087	13	of	of	ADP
taxlaw-2803	1087	14	their	their	PRON
taxlaw-2803	1087	15	relatively	relatively	ADV
taxlaw-2803	1087	16	lower	low	ADJ
taxlaw-2803	1087	17	ability	ability	NOUN
taxlaw-2803	1087	18	to	to	PART
taxlaw-2803	1087	19	afford	afford	VERB
taxlaw-2803	1087	20	over	over	ADP
taxlaw-2803	1087	21	-	-	PUNCT
taxlaw-2803	1087	22	taxation	taxation	NOUN
taxlaw-2803	1087	23	errors	error	NOUN
taxlaw-2803	1087	24	—	—	PUNCT
taxlaw-2803	1087	25	then	then	ADV
taxlaw-2803	1087	26	they	they	PRON
taxlaw-2803	1087	27	would	would	AUX
taxlaw-2803	1087	28	pay	pay	VERB
taxlaw-2803	1087	29	a	a	DET
taxlaw-2803	1087	30	greater	great	ADJ
taxlaw-2803	1087	31	premium	premium	NOUN
taxlaw-2803	1087	32	to	to	PART
taxlaw-2803	1087	33	insure	insure	VERB
taxlaw-2803	1087	34	against	against	ADP
taxlaw-2803	1087	35	that	that	DET
taxlaw-2803	1087	36	risk	risk	NOUN
taxlaw-2803	1087	37	.	.	PUNCT
taxlaw-2803	1088	1	kaplow	kaplow	NOUN
taxlaw-2803	1088	2	writes	write	VERB
taxlaw-2803	1088	3	that	that	SCONJ
taxlaw-2803	1088	4	for	for	ADP
taxlaw-2803	1088	5	a	a	DET
taxlaw-2803	1088	6	standard	standard	ADJ
taxlaw-2803	1088	7	logarithmic	logarithmic	ADJ
taxlaw-2803	1088	8	utility	utility	NOUN
taxlaw-2803	1088	9	function	function	NOUN
taxlaw-2803	1088	10	,	,	PUNCT
taxlaw-2803	1088	11	a	a	DET
taxlaw-2803	1088	12	given	give	VERB
taxlaw-2803	1088	13	fixed	fix	VERB
taxlaw-2803	1088	14	error	error	NOUN
taxlaw-2803	1088	15	would	would	AUX
taxlaw-2803	1088	16	have	have	VERB
taxlaw-2803	1088	17	a	a	DET
taxlaw-2803	1088	18	ten	ten	NUM
taxlaw-2803	1088	19	times	time	NOUN
taxlaw-2803	1088	20	greater	great	ADJ
taxlaw-2803	1088	21	2011	2011	NUM
taxlaw-2803	1088	22	]	]	PUNCT
taxlaw-2803	1088	23	doing	do	VERB
taxlaw-2803	1088	24	too	too	ADV
taxlaw-2803	1088	25	much	much	ADJ
taxlaw-2803	1088	26	239	239	NUM
taxlaw-2803	1088	27	service	service	NOUN
taxlaw-2803	1088	28	of	of	ADP
taxlaw-2803	1088	29	greater	great	ADJ
taxlaw-2803	1088	30	equity	equity	NOUN
taxlaw-2803	1088	31	yields	yield	VERB
taxlaw-2803	1088	32	real	real	ADJ
taxlaw-2803	1088	33	benefits	benefit	NOUN
taxlaw-2803	1088	34	to	to	ADP
taxlaw-2803	1088	35	taxpayers	taxpayer	NOUN
taxlaw-2803	1088	36	,	,	PUNCT
taxlaw-2803	1088	37	particularly	particularly	ADV
taxlaw-2803	1088	38	the	the	DET
taxlaw-2803	1088	39	lower	low	ADJ
taxlaw-2803	1088	40	-	-	PUNCT
taxlaw-2803	1088	41	income	income	NOUN
taxlaw-2803	1088	42	taxpayers	taxpayer	NOUN
taxlaw-2803	1088	43	more	more	ADV
taxlaw-2803	1088	44	likely	likely	ADJ
taxlaw-2803	1088	45	to	to	PART
taxlaw-2803	1088	46	use	use	VERB
taxlaw-2803	1088	47	the	the	DET
taxlaw-2803	1088	48	standard	standard	ADJ
taxlaw-2803	1088	49	deduction	deduction	NOUN
taxlaw-2803	1088	50	.	.	PUNCT
taxlaw-2803	1089	1	183	183	NUM
taxlaw-2803	1089	2	of	of	ADP
taxlaw-2803	1089	3	course	course	NOUN
taxlaw-2803	1089	4	,	,	PUNCT
taxlaw-2803	1089	5	the	the	DET
taxlaw-2803	1089	6	standard	standard	ADJ
taxlaw-2803	1089	7	deduction	deduction	NOUN
taxlaw-2803	1089	8	could	could	AUX
taxlaw-2803	1089	9	be	be	AUX
taxlaw-2803	1089	10	said	say	VERB
taxlaw-2803	1089	11	to	to	PART
taxlaw-2803	1089	12	result	result	VERB
taxlaw-2803	1089	13	in	in	ADP
taxlaw-2803	1089	14	under	under	NOUN
taxlaw-2803	1089	15	-	-	PUNCT
taxlaw-2803	1089	16	taxation	taxation	NOUN
taxlaw-2803	1089	17	of	of	ADP
taxlaw-2803	1089	18	individuals	individual	NOUN
taxlaw-2803	1089	19	,	,	PUNCT
taxlaw-2803	1089	20	since	since	SCONJ
taxlaw-2803	1089	21	by	by	ADP
taxlaw-2803	1089	22	definition	definition	NOUN
taxlaw-2803	1089	23	those	those	PRON
taxlaw-2803	1089	24	who	who	PRON
taxlaw-2803	1089	25	take	take	VERB
taxlaw-2803	1089	26	the	the	DET
taxlaw-2803	1089	27	standard	standard	ADJ
taxlaw-2803	1089	28	deduction	deduction	NOUN
taxlaw-2803	1089	29	have	have	VERB
taxlaw-2803	1089	30	itemized	itemize	VERB
taxlaw-2803	1089	31	deductions	deduction	NOUN
taxlaw-2803	1089	32	less	less	ADJ
taxlaw-2803	1089	33	than	than	ADP
taxlaw-2803	1089	34	the	the	DET
taxlaw-2803	1089	35	standard	standard	ADJ
taxlaw-2803	1089	36	deduction	deduction	NOUN
taxlaw-2803	1089	37	(	(	PUNCT
taxlaw-2803	1089	38	or	or	CCONJ
taxlaw-2803	1089	39	at	at	ADP
taxlaw-2803	1089	40	least	least	ADJ
taxlaw-2803	1089	41	less	less	ADJ
taxlaw-2803	1089	42	than	than	ADP
taxlaw-2803	1089	43	the	the	DET
taxlaw-2803	1089	44	standard	standard	ADJ
taxlaw-2803	1089	45	deduction	deduction	NOUN
taxlaw-2803	1089	46	plus	plus	CCONJ
taxlaw-2803	1089	47	the	the	DET
taxlaw-2803	1089	48	cost	cost	NOUN
taxlaw-2803	1089	49	of	of	ADP
taxlaw-2803	1089	50	itemizing	itemizing	NOUN
taxlaw-2803	1089	51	)	)	PUNCT
taxlaw-2803	1089	52	.	.	PUNCT
taxlaw-2803	1090	1	thus	thus	ADV
taxlaw-2803	1090	2	it	it	PRON
taxlaw-2803	1090	3	is	be	AUX
taxlaw-2803	1090	4	not	not	PART
taxlaw-2803	1090	5	quite	quite	ADV
taxlaw-2803	1090	6	as	as	ADV
taxlaw-2803	1090	7	simple	simple	ADJ
taxlaw-2803	1090	8	as	as	ADP
taxlaw-2803	1090	9	just	just	ADV
taxlaw-2803	1090	10	pointing	point	VERB
taxlaw-2803	1090	11	to	to	ADP
taxlaw-2803	1090	12	a	a	DET
taxlaw-2803	1090	13	quantification	quantification	NOUN
taxlaw-2803	1090	14	of	of	ADP
taxlaw-2803	1090	15	the	the	DET
taxlaw-2803	1090	16	benefit	benefit	NOUN
taxlaw-2803	1090	17	of	of	ADP
taxlaw-2803	1090	18	accuracy	accuracy	NOUN
taxlaw-2803	1090	19	.	.	PUNCT
taxlaw-2803	1091	1	leaving	leave	VERB
taxlaw-2803	1091	2	aside	aside	ADV
taxlaw-2803	1091	3	the	the	DET
taxlaw-2803	1091	4	question	question	NOUN
taxlaw-2803	1091	5	of	of	ADP
taxlaw-2803	1091	6	whether	whether	SCONJ
taxlaw-2803	1091	7	taking	take	VERB
taxlaw-2803	1091	8	the	the	DET
taxlaw-2803	1091	9	under	under	NOUN
taxlaw-2803	1091	10	-	-	PUNCT
taxlaw-2803	1091	11	taxation	taxation	NOUN
taxlaw-2803	1091	12	view	view	NOUN
taxlaw-2803	1091	13	repeats	repeat	VERB
taxlaw-2803	1091	14	the	the	DET
taxlaw-2803	1091	15	conceptual	conceptual	ADJ
taxlaw-2803	1091	16	errors	error	NOUN
taxlaw-2803	1091	17	discussed	discuss	VERB
taxlaw-2803	1091	18	in	in	ADP
taxlaw-2803	1091	19	part	part	NOUN
taxlaw-2803	1091	20	iii.b	iii.b	X
taxlaw-2803	1091	21	,	,	PUNCT
taxlaw-2803	1091	22	184	184	NUM
taxlaw-2803	1091	23	however	however	ADV
taxlaw-2803	1091	24	,	,	PUNCT
taxlaw-2803	1091	25	recall	recall	VERB
taxlaw-2803	1091	26	that	that	SCONJ
taxlaw-2803	1091	27	under	under	ADP
taxlaw-2803	1091	28	this	this	DET
taxlaw-2803	1091	29	article	article	NOUN
taxlaw-2803	1091	30	’s	’s	PART
taxlaw-2803	1091	31	proposed	propose	VERB
taxlaw-2803	1091	32	reform	reform	NOUN
taxlaw-2803	1091	33	,	,	PUNCT
taxlaw-2803	1091	34	the	the	DET
taxlaw-2803	1091	35	additional	additional	ADJ
taxlaw-2803	1091	36	complexity	complexity	NOUN
taxlaw-2803	1091	37	is	be	AUX
taxlaw-2803	1091	38	largely	largely	ADV
taxlaw-2803	1091	39	in	in	ADP
taxlaw-2803	1091	40	the	the	DET
taxlaw-2803	1091	41	form	form	NOUN
taxlaw-2803	1091	42	of	of	ADP
taxlaw-2803	1091	43	marginally	marginally	ADV
taxlaw-2803	1091	44	more	more	ADJ
taxlaw-2803	1091	45	computation	computation	NOUN
taxlaw-2803	1091	46	and	and	CCONJ
taxlaw-2803	1091	47	record	record	NOUN
taxlaw-2803	1091	48	-	-	PUNCT
taxlaw-2803	1091	49	keeping	keeping	NOUN
taxlaw-2803	1091	50	for	for	ADP
taxlaw-2803	1091	51	some	some	DET
taxlaw-2803	1091	52	subset	subset	NOUN
taxlaw-2803	1091	53	of	of	ADP
taxlaw-2803	1091	54	current	current	ADJ
taxlaw-2803	1091	55	nonitemizers	nonitemizer	NOUN
taxlaw-2803	1091	56	.	.	PUNCT
taxlaw-2803	1092	1	putting	put	VERB
taxlaw-2803	1092	2	forth	forth	ADP
taxlaw-2803	1092	3	that	that	DET
taxlaw-2803	1092	4	effort	effort	NOUN
taxlaw-2803	1092	5	will	will	AUX
taxlaw-2803	1092	6	,	,	PUNCT
taxlaw-2803	1092	7	in	in	ADP
taxlaw-2803	1092	8	many	many	ADJ
taxlaw-2803	1092	9	cases	case	NOUN
taxlaw-2803	1092	10	,	,	PUNCT
taxlaw-2803	1092	11	result	result	VERB
taxlaw-2803	1092	12	in	in	ADP
taxlaw-2803	1092	13	reduced	reduced	ADJ
taxlaw-2803	1092	14	taxation	taxation	NOUN
taxlaw-2803	1092	15	for	for	ADP
taxlaw-2803	1092	16	that	that	DET
taxlaw-2803	1092	17	individual	individual	NOUN
taxlaw-2803	1092	18	compared	compare	VERB
taxlaw-2803	1092	19	with	with	ADP
taxlaw-2803	1092	20	doing	do	VERB
taxlaw-2803	1092	21	nothing	nothing	PRON
taxlaw-2803	1092	22	under	under	ADP
taxlaw-2803	1092	23	this	this	DET
taxlaw-2803	1092	24	article	article	NOUN
taxlaw-2803	1092	25	’s	’s	PART
taxlaw-2803	1092	26	proposed	propose	VERB
taxlaw-2803	1092	27	reform	reform	NOUN
taxlaw-2803	1092	28	(	(	PUNCT
taxlaw-2803	1092	29	and	and	CCONJ
taxlaw-2803	1092	30	likely	likely	ADV
taxlaw-2803	1092	31	compared	compare	VERB
taxlaw-2803	1092	32	with	with	ADP
taxlaw-2803	1092	33	the	the	DET
taxlaw-2803	1092	34	current	current	ADJ
taxlaw-2803	1092	35	status	status	NOUN
taxlaw-2803	1092	36	quo	quo	NOUN
taxlaw-2803	1092	37	,	,	PUNCT
taxlaw-2803	1092	38	if	if	SCONJ
taxlaw-2803	1092	39	there	there	PRON
taxlaw-2803	1092	40	is	be	VERB
taxlaw-2803	1092	41	no	no	DET
taxlaw-2803	1092	42	adjustment	adjustment	NOUN
taxlaw-2803	1092	43	to	to	ADP
taxlaw-2803	1092	44	the	the	DET
taxlaw-2803	1092	45	zba	zba	NOUN
taxlaw-2803	1092	46	size	size	NOUN
taxlaw-2803	1092	47	or	or	CCONJ
taxlaw-2803	1092	48	the	the	DET
taxlaw-2803	1092	49	rate	rate	NOUN
taxlaw-2803	1092	50	structure)—thus	structure)—thus	PUNCT
taxlaw-2803	1092	51	resulting	result	VERB
taxlaw-2803	1092	52	in	in	ADP
taxlaw-2803	1092	53	a	a	DET
taxlaw-2803	1092	54	very	very	ADV
taxlaw-2803	1092	55	real	real	ADJ
taxlaw-2803	1092	56	benefit	benefit	NOUN
taxlaw-2803	1092	57	.	.	PUNCT
taxlaw-2803	1093	1	again	again	ADV
taxlaw-2803	1093	2	,	,	PUNCT
taxlaw-2803	1093	3	the	the	DET
taxlaw-2803	1093	4	purpose	purpose	NOUN
taxlaw-2803	1093	5	of	of	ADP
taxlaw-2803	1093	6	this	this	DET
taxlaw-2803	1093	7	discussion	discussion	NOUN
taxlaw-2803	1093	8	is	be	AUX
taxlaw-2803	1093	9	not	not	PART
taxlaw-2803	1093	10	to	to	PART
taxlaw-2803	1093	11	argue	argue	VERB
taxlaw-2803	1093	12	whether	whether	SCONJ
taxlaw-2803	1093	13	the	the	DET
taxlaw-2803	1093	14	standard	standard	ADJ
taxlaw-2803	1093	15	deduction	deduction	NOUN
taxlaw-2803	1093	16	’s	’s	PART
taxlaw-2803	1093	17	simplification	simplification	NOUN
taxlaw-2803	1093	18	benefits	benefit	NOUN
taxlaw-2803	1093	19	are	be	AUX
taxlaw-2803	1093	20	net	net	ADJ
taxlaw-2803	1093	21	positive	positive	ADJ
taxlaw-2803	1093	22	or	or	CCONJ
taxlaw-2803	1093	23	negative	negative	ADJ
taxlaw-2803	1093	24	;	;	PUNCT
taxlaw-2803	1093	25	the	the	DET
taxlaw-2803	1093	26	argument	argument	NOUN
taxlaw-2803	1093	27	is	be	AUX
taxlaw-2803	1093	28	that	that	SCONJ
taxlaw-2803	1093	29	the	the	DET
taxlaw-2803	1093	30	small	small	ADJ
taxlaw-2803	1093	31	increase	increase	NOUN
taxlaw-2803	1093	32	in	in	ADP
taxlaw-2803	1093	33	complexity	complexity	NOUN
taxlaw-2803	1093	34	for	for	ADP
taxlaw-2803	1093	35	a	a	DET
taxlaw-2803	1093	36	subset	subset	NOUN
taxlaw-2803	1093	37	of	of	ADP
taxlaw-2803	1093	38	current	current	ADJ
taxlaw-2803	1093	39	non	non	NOUN
taxlaw-2803	1093	40	-	-	NOUN
taxlaw-2803	1093	41	itemizers	itemizer	NOUN
taxlaw-2803	1093	42	under	under	ADP
taxlaw-2803	1093	43	this	this	DET
taxlaw-2803	1093	44	proposal	proposal	NOUN
taxlaw-2803	1093	45	is	be	AUX
taxlaw-2803	1093	46	likely	likely	ADV
taxlaw-2803	1093	47	offset	offset	VERB
taxlaw-2803	1093	48	in	in	ADP
taxlaw-2803	1093	49	part	part	NOUN
taxlaw-2803	1093	50	,	,	PUNCT
taxlaw-2803	1093	51	and	and	CCONJ
taxlaw-2803	1093	52	perhaps	perhaps	ADV
taxlaw-2803	1093	53	in	in	ADP
taxlaw-2803	1093	54	whole	whole	NOUN
taxlaw-2803	1093	55	,	,	PUNCT
taxlaw-2803	1093	56	by	by	ADP
taxlaw-2803	1093	57	the	the	DET
taxlaw-2803	1093	58	benefits	benefit	NOUN
taxlaw-2803	1093	59	to	to	ADP
taxlaw-2803	1093	60	those	those	DET
taxlaw-2803	1093	61	taxpayers	taxpayer	NOUN
taxlaw-2803	1093	62	.	.	PUNCT
taxlaw-2803	1094	1	2	2	X
taxlaw-2803	1094	2	.	.	X
taxlaw-2803	1094	3	the	the	DET
taxlaw-2803	1094	4	cost	cost	NOUN
taxlaw-2803	1094	5	of	of	ADP
taxlaw-2803	1094	6	itemizing	itemize	VERB
taxlaw-2803	1094	7	to	to	PART
taxlaw-2803	1094	8	put	put	VERB
taxlaw-2803	1094	9	this	this	PRON
taxlaw-2803	1094	10	in	in	ADP
taxlaw-2803	1094	11	concrete	concrete	ADJ
taxlaw-2803	1094	12	terms	term	NOUN
taxlaw-2803	1094	13	,	,	PUNCT
taxlaw-2803	1094	14	consider	consider	VERB
taxlaw-2803	1094	15	the	the	DET
taxlaw-2803	1094	16	likely	likely	ADJ
taxlaw-2803	1094	17	costs	cost	NOUN
taxlaw-2803	1094	18	of	of	ADP
taxlaw-2803	1094	19	additional	additional	ADJ
taxlaw-2803	1094	20	computation	computation	NOUN
taxlaw-2803	1094	21	185	185	NUM
taxlaw-2803	1094	22	and	and	CCONJ
taxlaw-2803	1094	23	record	record	NOUN
taxlaw-2803	1094	24	-	-	PUNCT
taxlaw-2803	1094	25	keeping	keeping	NOUN
taxlaw-2803	1094	26	.	.	PUNCT
taxlaw-2803	1095	1	first	first	ADV
taxlaw-2803	1095	2	,	,	PUNCT
taxlaw-2803	1095	3	in	in	ADP
taxlaw-2803	1095	4	an	an	DET
taxlaw-2803	1095	5	age	age	NOUN
taxlaw-2803	1095	6	of	of	ADP
taxlaw-2803	1095	7	computer	computer	NOUN
taxlaw-2803	1095	8	-	-	PUNCT
taxlaw-2803	1095	9	aided	aid	VERB
taxlaw-2803	1095	10	tax	tax	NOUN
taxlaw-2803	1095	11	return	return	NOUN
taxlaw-2803	1095	12	utility	utility	NOUN
taxlaw-2803	1095	13	cost	cost	NOUN
taxlaw-2803	1095	14	on	on	ADP
taxlaw-2803	1095	15	a	a	DET
taxlaw-2803	1095	16	person	person	NOUN
taxlaw-2803	1095	17	with	with	ADP
taxlaw-2803	1095	18	an	an	DET
taxlaw-2803	1095	19	income	income	NOUN
taxlaw-2803	1095	20	of	of	ADP
taxlaw-2803	1095	21	$	$	SYM
taxlaw-2803	1095	22	10,000	10,000	NUM
taxlaw-2803	1095	23	than	than	ADP
taxlaw-2803	1095	24	on	on	ADP
taxlaw-2803	1095	25	a	a	DET
taxlaw-2803	1095	26	person	person	NOUN
taxlaw-2803	1095	27	with	with	ADP
taxlaw-2803	1095	28	an	an	DET
taxlaw-2803	1095	29	income	income	NOUN
taxlaw-2803	1095	30	of	of	ADP
taxlaw-2803	1095	31	$	$	SYM
taxlaw-2803	1095	32	100,000	100,000	NUM
taxlaw-2803	1095	33	.	.	PUNCT
taxlaw-2803	1096	1	this	this	DET
taxlaw-2803	1096	2	error	error	NOUN
taxlaw-2803	1096	3	cost	cost	NOUN
taxlaw-2803	1096	4	could	could	AUX
taxlaw-2803	1096	5	be	be	AUX
taxlaw-2803	1096	6	even	even	ADV
taxlaw-2803	1096	7	greater	great	ADJ
taxlaw-2803	1096	8	due	due	ADJ
taxlaw-2803	1096	9	to	to	ADP
taxlaw-2803	1096	10	the	the	DET
taxlaw-2803	1096	11	sometimes	sometimes	ADV
taxlaw-2803	1096	12	large	large	ADJ
taxlaw-2803	1096	13	marginal	marginal	ADJ
taxlaw-2803	1096	14	tax	tax	NOUN
taxlaw-2803	1096	15	rates	rate	NOUN
taxlaw-2803	1096	16	on	on	ADP
taxlaw-2803	1096	17	low	low	ADJ
taxlaw-2803	1096	18	-	-	PUNCT
taxlaw-2803	1096	19	income	income	NOUN
taxlaw-2803	1096	20	individuals	individual	NOUN
taxlaw-2803	1096	21	due	due	ADJ
taxlaw-2803	1096	22	to	to	ADP
taxlaw-2803	1096	23	welfare	welfare	NOUN
taxlaw-2803	1096	24	program	program	NOUN
taxlaw-2803	1096	25	phase	phase	NOUN
taxlaw-2803	1096	26	-	-	PUNCT
taxlaw-2803	1096	27	outs	out	NOUN
taxlaw-2803	1096	28	.	.	PUNCT
taxlaw-2803	1097	1	i	i	PRON
taxlaw-2803	1097	2	d.	d.	PROPN
taxlaw-2803	1097	3	at	at	ADP
taxlaw-2803	1097	4	66	66	NUM
taxlaw-2803	1097	5	.	.	PUNCT
taxlaw-2803	1098	1	183	183	NUM
taxlaw-2803	1098	2	kaplow	kaplow	PROPN
taxlaw-2803	1098	3	’s	’s	PART
taxlaw-2803	1098	4	equation	equation	NOUN
taxlaw-2803	1098	5	of	of	ADP
taxlaw-2803	1098	6	the	the	DET
taxlaw-2803	1098	7	accuracy	accuracy	NOUN
taxlaw-2803	1098	8	benefit	benefit	NOUN
taxlaw-2803	1098	9	and	and	CCONJ
taxlaw-2803	1098	10	the	the	DET
taxlaw-2803	1098	11	risk	risk	NOUN
taxlaw-2803	1098	12	premium	premium	NOUN
taxlaw-2803	1098	13	quantifies	quantify	VERB
taxlaw-2803	1098	14	the	the	DET
taxlaw-2803	1098	15	benefits	benefit	NOUN
taxlaw-2803	1098	16	of	of	ADP
taxlaw-2803	1098	17	vertical	vertical	ADJ
taxlaw-2803	1098	18	equity	equity	NOUN
taxlaw-2803	1098	19	—	—	PUNCT
taxlaw-2803	1098	20	that	that	ADV
taxlaw-2803	1098	21	is	is	ADV
taxlaw-2803	1098	22	,	,	PUNCT
taxlaw-2803	1098	23	the	the	DET
taxlaw-2803	1098	24	benefit	benefit	NOUN
taxlaw-2803	1098	25	from	from	ADP
taxlaw-2803	1098	26	not	not	PART
taxlaw-2803	1098	27	being	be	AUX
taxlaw-2803	1098	28	taxed	tax	VERB
taxlaw-2803	1098	29	as	as	SCONJ
taxlaw-2803	1098	30	if	if	SCONJ
taxlaw-2803	1098	31	one	one	NUM
taxlaw-2803	1098	32	were	be	AUX
taxlaw-2803	1098	33	richer	rich	ADJ
taxlaw-2803	1098	34	.	.	PUNCT
taxlaw-2803	1099	1	this	this	DET
taxlaw-2803	1099	2	formulation	formulation	NOUN
taxlaw-2803	1099	3	likely	likely	ADV
taxlaw-2803	1099	4	also	also	ADV
taxlaw-2803	1099	5	encompasses	encompass	VERB
taxlaw-2803	1099	6	the	the	DET
taxlaw-2803	1099	7	horizontal	horizontal	ADJ
taxlaw-2803	1099	8	equity	equity	NOUN
taxlaw-2803	1099	9	concern	concern	NOUN
taxlaw-2803	1099	10	that	that	PRON
taxlaw-2803	1099	11	is	be	AUX
taxlaw-2803	1099	12	said	say	VERB
taxlaw-2803	1099	13	to	to	PART
taxlaw-2803	1099	14	motivate	motivate	VERB
taxlaw-2803	1099	15	at	at	ADP
taxlaw-2803	1099	16	least	least	ADJ
taxlaw-2803	1099	17	some	some	PRON
taxlaw-2803	1099	18	of	of	ADP
taxlaw-2803	1099	19	the	the	DET
taxlaw-2803	1099	20	itemized	itemize	VERB
taxlaw-2803	1099	21	deductions	deduction	NOUN
taxlaw-2803	1099	22	,	,	PUNCT
taxlaw-2803	1099	23	and	and	CCONJ
taxlaw-2803	1099	24	that	that	SCONJ
taxlaw-2803	1099	25	this	this	DET
taxlaw-2803	1099	26	article	article	NOUN
taxlaw-2803	1099	27	argues	argue	VERB
taxlaw-2803	1099	28	are	be	AUX
taxlaw-2803	1099	29	some	some	PRON
taxlaw-2803	1099	30	of	of	ADP
taxlaw-2803	1099	31	the	the	DET
taxlaw-2803	1099	32	major	major	ADJ
taxlaw-2803	1099	33	harms	harm	NOUN
taxlaw-2803	1099	34	of	of	ADP
taxlaw-2803	1099	35	the	the	DET
taxlaw-2803	1099	36	standard	standard	ADJ
taxlaw-2803	1099	37	deduction	deduction	NOUN
taxlaw-2803	1099	38	.	.	PUNCT
taxlaw-2803	1100	1	the	the	DET
taxlaw-2803	1100	2	horizontal	horizontal	ADJ
taxlaw-2803	1100	3	equity	equity	NOUN
taxlaw-2803	1100	4	concern	concern	NOUN
taxlaw-2803	1100	5	is	be	AUX
taxlaw-2803	1100	6	that	that	SCONJ
taxlaw-2803	1100	7	the	the	DET
taxlaw-2803	1100	8	standard	standard	ADJ
taxlaw-2803	1100	9	deduction	deduction	NOUN
taxlaw-2803	1100	10	causes	cause	VERB
taxlaw-2803	1100	11	taxpayers	taxpayer	NOUN
taxlaw-2803	1100	12	with	with	ADP
taxlaw-2803	1100	13	the	the	DET
taxlaw-2803	1100	14	same	same	ADJ
taxlaw-2803	1100	15	―true‖	―true‖	PROPN
taxlaw-2803	1100	16	income	income	NOUN
taxlaw-2803	1100	17	to	to	PART
taxlaw-2803	1100	18	be	be	AUX
taxlaw-2803	1100	19	taxed	tax	VERB
taxlaw-2803	1100	20	differently	differently	ADV
taxlaw-2803	1100	21	—	—	PUNCT
taxlaw-2803	1100	22	which	which	PRON
taxlaw-2803	1100	23	is	be	AUX
taxlaw-2803	1100	24	another	another	DET
taxlaw-2803	1100	25	way	way	NOUN
taxlaw-2803	1100	26	of	of	ADP
taxlaw-2803	1100	27	saying	say	VERB
taxlaw-2803	1100	28	that	that	SCONJ
taxlaw-2803	1100	29	a	a	DET
taxlaw-2803	1100	30	lower	low	ADJ
taxlaw-2803	1100	31	-	-	PUNCT
taxlaw-2803	1100	32	income	income	NOUN
taxlaw-2803	1100	33	person	person	NOUN
taxlaw-2803	1100	34	has	have	AUX
taxlaw-2803	1100	35	been	be	AUX
taxlaw-2803	1100	36	taxed	tax	VERB
taxlaw-2803	1100	37	too	too	ADV
taxlaw-2803	1100	38	much	much	ADV
taxlaw-2803	1100	39	.	.	PUNCT
taxlaw-2803	1101	1	kaplow	kaplow	NOUN
taxlaw-2803	1101	2	is	be	AUX
taxlaw-2803	1101	3	critical	critical	ADJ
taxlaw-2803	1101	4	of	of	ADP
taxlaw-2803	1101	5	horizontal	horizontal	ADJ
taxlaw-2803	1101	6	equity	equity	NOUN
taxlaw-2803	1101	7	as	as	ADP
taxlaw-2803	1101	8	an	an	DET
taxlaw-2803	1101	9	independent	independent	ADJ
taxlaw-2803	1101	10	norm	norm	NOUN
taxlaw-2803	1101	11	,	,	PUNCT
taxlaw-2803	1101	12	since	since	SCONJ
taxlaw-2803	1101	13	the	the	DET
taxlaw-2803	1101	14	basic	basic	ADJ
taxlaw-2803	1101	15	proposition	proposition	NOUN
taxlaw-2803	1101	16	of	of	ADP
taxlaw-2803	1101	17	equal	equal	ADJ
taxlaw-2803	1101	18	treatment	treatment	NOUN
taxlaw-2803	1101	19	of	of	ADP
taxlaw-2803	1101	20	equals	equal	NOUN
taxlaw-2803	1101	21	follows	follow	VERB
taxlaw-2803	1101	22	necessarily	necessarily	ADV
taxlaw-2803	1101	23	from	from	ADP
taxlaw-2803	1101	24	compliance	compliance	NOUN
taxlaw-2803	1101	25	with	with	ADP
taxlaw-2803	1101	26	vertical	vertical	ADJ
taxlaw-2803	1101	27	equity	equity	NOUN
taxlaw-2803	1101	28	.	.	PUNCT
taxlaw-2803	1102	1	louis	louis	PROPN
taxlaw-2803	1102	2	kaplow	kaplow	PROPN
taxlaw-2803	1102	3	,	,	PUNCT
taxlaw-2803	1102	4	horizontal	horizontal	ADJ
taxlaw-2803	1102	5	equity	equity	NOUN
taxlaw-2803	1102	6	:	:	PUNCT
taxlaw-2803	1102	7	measures	measure	NOUN
taxlaw-2803	1102	8	in	in	ADP
taxlaw-2803	1102	9	search	search	NOUN
taxlaw-2803	1102	10	of	of	ADP
taxlaw-2803	1102	11	a	a	DET
taxlaw-2803	1102	12	principle	principle	NOUN
taxlaw-2803	1102	13	,	,	PUNCT
taxlaw-2803	1102	14	42	42	NUM
taxlaw-2803	1102	15	nat’l	nat’l	NOUN
taxlaw-2803	1102	16	tax	tax	NOUN
taxlaw-2803	1102	17	j.	j.	PROPN
taxlaw-2803	1102	18	139	139	NUM
taxlaw-2803	1102	19	(	(	PUNCT
taxlaw-2803	1102	20	1989	1989	NUM
taxlaw-2803	1102	21	)	)	PUNCT
taxlaw-2803	1102	22	;	;	PUNCT
taxlaw-2803	1102	23	louis	louis	PROPN
taxlaw-2803	1102	24	kaplow	kaplow	PROPN
taxlaw-2803	1102	25	,	,	PUNCT
taxlaw-2803	1102	26	a	a	DET
taxlaw-2803	1102	27	note	note	NOUN
taxlaw-2803	1102	28	on	on	ADP
taxlaw-2803	1102	29	horizontal	horizontal	ADJ
taxlaw-2803	1102	30	equity	equity	NOUN
taxlaw-2803	1102	31	,	,	PUNCT
taxlaw-2803	1102	32	1	1	NUM
taxlaw-2803	1102	33	fla	fla	NOUN
taxlaw-2803	1102	34	.	.	PUNCT
taxlaw-2803	1103	1	tax	tax	PROPN
taxlaw-2803	1103	2	rev	rev	PROPN
taxlaw-2803	1103	3	.	.	PROPN
taxlaw-2803	1103	4	191	191	NUM
taxlaw-2803	1103	5	(	(	PUNCT
taxlaw-2803	1103	6	1992	1992	NUM
taxlaw-2803	1103	7	)	)	PUNCT
taxlaw-2803	1103	8	.	.	PUNCT
taxlaw-2803	1104	1	but	but	CCONJ
taxlaw-2803	1104	2	see	see	VERB
taxlaw-2803	1104	3	richard	richard	PROPN
taxlaw-2803	1104	4	a.	a.	PROPN
taxlaw-2803	1104	5	musgrave	musgrave	PROPN
taxlaw-2803	1104	6	,	,	PUNCT
taxlaw-2803	1104	7	horizontal	horizontal	ADJ
taxlaw-2803	1104	8	equity	equity	NOUN
taxlaw-2803	1104	9	,	,	PUNCT
taxlaw-2803	1104	10	once	once	ADV
taxlaw-2803	1104	11	more	more	ADJ
taxlaw-2803	1104	12	,	,	PUNCT
taxlaw-2803	1104	13	43	43	NUM
taxlaw-2803	1104	14	nat’l	nat’l	NOUN
taxlaw-2803	1104	15	tax	tax	NOUN
taxlaw-2803	1104	16	j.	j.	PROPN
taxlaw-2803	1104	17	113	113	NUM
taxlaw-2803	1104	18	(	(	PUNCT
taxlaw-2803	1104	19	1990	1990	NUM
taxlaw-2803	1104	20	)	)	PUNCT
taxlaw-2803	1104	21	(	(	PUNCT
taxlaw-2803	1104	22	arguing	argue	VERB
taxlaw-2803	1104	23	that	that	SCONJ
taxlaw-2803	1104	24	horizontal	horizontal	ADJ
taxlaw-2803	1104	25	equity	equity	NOUN
taxlaw-2803	1104	26	has	have	VERB
taxlaw-2803	1104	27	independent	independent	ADJ
taxlaw-2803	1104	28	meaning	meaning	NOUN
taxlaw-2803	1104	29	in	in	ADP
taxlaw-2803	1104	30	a	a	DET
taxlaw-2803	1104	31	second	second	ADV
taxlaw-2803	1104	32	-	-	PUNCT
taxlaw-2803	1104	33	best	good	ADJ
taxlaw-2803	1104	34	world	world	NOUN
taxlaw-2803	1104	35	)	)	PUNCT
taxlaw-2803	1104	36	.	.	PUNCT
taxlaw-2803	1105	1	the	the	DET
taxlaw-2803	1105	2	more	more	ADV
taxlaw-2803	1105	3	rigorous	rigorous	ADJ
taxlaw-2803	1105	4	statements	statement	NOUN
taxlaw-2803	1105	5	of	of	ADP
taxlaw-2803	1105	6	horizontal	horizontal	ADJ
taxlaw-2803	1105	7	equity	equity	NOUN
taxlaw-2803	1105	8	as	as	ADP
taxlaw-2803	1105	9	an	an	DET
taxlaw-2803	1105	10	independent	independent	ADJ
taxlaw-2803	1105	11	norm	norm	NOUN
taxlaw-2803	1105	12	tend	tend	VERB
taxlaw-2803	1105	13	to	to	PART
taxlaw-2803	1105	14	relate	relate	VERB
taxlaw-2803	1105	15	to	to	ADP
taxlaw-2803	1105	16	the	the	DET
taxlaw-2803	1105	17	effects	effect	NOUN
taxlaw-2803	1105	18	of	of	ADP
taxlaw-2803	1105	19	tax	tax	NOUN
taxlaw-2803	1105	20	changes	change	NOUN
taxlaw-2803	1105	21	on	on	ADP
taxlaw-2803	1105	22	similarly	similarly	ADV
taxlaw-2803	1105	23	situated	situate	VERB
taxlaw-2803	1105	24	individuals	individual	NOUN
taxlaw-2803	1105	25	.	.	PUNCT
taxlaw-2803	1106	1	that	that	PRON
taxlaw-2803	1106	2	is	be	AUX
taxlaw-2803	1106	3	,	,	PUNCT
taxlaw-2803	1106	4	where	where	SCONJ
taxlaw-2803	1106	5	two	two	NUM
taxlaw-2803	1106	6	individuals	individual	NOUN
taxlaw-2803	1106	7	have	have	VERB
taxlaw-2803	1106	8	the	the	DET
taxlaw-2803	1106	9	same	same	ADJ
taxlaw-2803	1106	10	utility	utility	NOUN
taxlaw-2803	1106	11	given	give	VERB
taxlaw-2803	1106	12	a	a	DET
taxlaw-2803	1106	13	certain	certain	ADJ
taxlaw-2803	1106	14	tax	tax	NOUN
taxlaw-2803	1106	15	(	(	PUNCT
taxlaw-2803	1106	16	or	or	CCONJ
taxlaw-2803	1106	17	in	in	ADP
taxlaw-2803	1106	18	the	the	DET
taxlaw-2803	1106	19	absence	absence	NOUN
taxlaw-2803	1106	20	of	of	ADP
taxlaw-2803	1106	21	a	a	DET
taxlaw-2803	1106	22	tax	tax	NOUN
taxlaw-2803	1106	23	)	)	PUNCT
taxlaw-2803	1106	24	,	,	PUNCT
taxlaw-2803	1106	25	horizontal	horizontal	ADJ
taxlaw-2803	1106	26	equity	equity	NOUN
taxlaw-2803	1106	27	requires	require	VERB
taxlaw-2803	1106	28	that	that	SCONJ
taxlaw-2803	1106	29	they	they	PRON
taxlaw-2803	1106	30	be	be	VERB
taxlaw-2803	1106	31	equally	equally	ADV
taxlaw-2803	1106	32	well	well	ADV
taxlaw-2803	1106	33	off	off	ADP
taxlaw-2803	1106	34	following	follow	VERB
taxlaw-2803	1106	35	a	a	DET
taxlaw-2803	1106	36	change	change	NOUN
taxlaw-2803	1106	37	in	in	ADP
taxlaw-2803	1106	38	the	the	DET
taxlaw-2803	1106	39	tax	tax	NOUN
taxlaw-2803	1106	40	.	.	PUNCT
taxlaw-2803	1107	1	see	see	VERB
taxlaw-2803	1107	2	,	,	PUNCT
taxlaw-2803	1107	3	e.g.	e.g.	ADV
taxlaw-2803	1107	4	,	,	PUNCT
taxlaw-2803	1107	5	martin	martin	PROPN
taxlaw-2803	1107	6	feldstein	feldstein	PROPN
taxlaw-2803	1107	7	,	,	PUNCT
taxlaw-2803	1107	8	on	on	ADP
taxlaw-2803	1107	9	the	the	DET
taxlaw-2803	1107	10	theory	theory	NOUN
taxlaw-2803	1107	11	of	of	ADP
taxlaw-2803	1107	12	tax	tax	NOUN
taxlaw-2803	1107	13	reform	reform	NOUN
taxlaw-2803	1107	14	,	,	PUNCT
taxlaw-2803	1107	15	6	6	NUM
taxlaw-2803	1107	16	j.	j.	PROPN
taxlaw-2803	1107	17	pub	pub	PROPN
taxlaw-2803	1107	18	.	.	PUNCT
taxlaw-2803	1108	1	econ	econ	PROPN
taxlaw-2803	1108	2	.	.	PUNCT
taxlaw-2803	1109	1	77	77	NUM
taxlaw-2803	1109	2	,	,	PUNCT
taxlaw-2803	1109	3	83	83	NUM
taxlaw-2803	1109	4	(	(	PUNCT
taxlaw-2803	1109	5	1976	1976	NUM
taxlaw-2803	1109	6	)	)	PUNCT
taxlaw-2803	1109	7	.	.	PUNCT
taxlaw-2803	1110	1	cast	cast	VERB
taxlaw-2803	1110	2	in	in	ADP
taxlaw-2803	1110	3	these	these	DET
taxlaw-2803	1110	4	terms	term	NOUN
taxlaw-2803	1110	5	,	,	PUNCT
taxlaw-2803	1110	6	the	the	DET
taxlaw-2803	1110	7	horizontal	horizontal	ADJ
taxlaw-2803	1110	8	equity	equity	NOUN
taxlaw-2803	1110	9	problem	problem	NOUN
taxlaw-2803	1110	10	with	with	ADP
taxlaw-2803	1110	11	the	the	DET
taxlaw-2803	1110	12	standard	standard	ADJ
taxlaw-2803	1110	13	deduction	deduction	NOUN
taxlaw-2803	1110	14	is	be	AUX
taxlaw-2803	1110	15	that	that	SCONJ
taxlaw-2803	1110	16	taxpayers	taxpayer	NOUN
taxlaw-2803	1110	17	who	who	PRON
taxlaw-2803	1110	18	might	might	AUX
taxlaw-2803	1110	19	have	have	AUX
taxlaw-2803	1110	20	had	have	VERB
taxlaw-2803	1110	21	the	the	DET
taxlaw-2803	1110	22	same	same	ADJ
taxlaw-2803	1110	23	utility	utility	NOUN
taxlaw-2803	1110	24	levels	level	NOUN
taxlaw-2803	1110	25	in	in	ADP
taxlaw-2803	1110	26	the	the	DET
taxlaw-2803	1110	27	absence	absence	NOUN
taxlaw-2803	1110	28	of	of	ADP
taxlaw-2803	1110	29	the	the	DET
taxlaw-2803	1110	30	standard	standard	ADJ
taxlaw-2803	1110	31	deduction	deduction	NOUN
taxlaw-2803	1110	32	,	,	PUNCT
taxlaw-2803	1110	33	but	but	CCONJ
taxlaw-2803	1110	34	different	different	ADJ
taxlaw-2803	1110	35	itemized	itemize	VERB
taxlaw-2803	1110	36	deductions	deduction	NOUN
taxlaw-2803	1110	37	,	,	PUNCT
taxlaw-2803	1110	38	no	no	ADV
taxlaw-2803	1110	39	longer	long	ADV
taxlaw-2803	1110	40	have	have	VERB
taxlaw-2803	1110	41	the	the	DET
taxlaw-2803	1110	42	same	same	ADJ
taxlaw-2803	1110	43	utility	utility	NOUN
taxlaw-2803	1110	44	level	level	NOUN
taxlaw-2803	1110	45	when	when	SCONJ
taxlaw-2803	1110	46	the	the	DET
taxlaw-2803	1110	47	standard	standard	ADJ
taxlaw-2803	1110	48	deduction	deduction	NOUN
taxlaw-2803	1110	49	is	be	AUX
taxlaw-2803	1110	50	introduced	introduce	VERB
taxlaw-2803	1110	51	.	.	PUNCT
taxlaw-2803	1111	1	see	see	VERB
taxlaw-2803	1111	2	supra	supra	PROPN
taxlaw-2803	1111	3	part	part	PROPN
taxlaw-2803	1111	4	iii.b.1	iii.b.1	PROPN
taxlaw-2803	1111	5	.	.	PUNCT
taxlaw-2803	1112	1	but	but	CCONJ
taxlaw-2803	1112	2	the	the	DET
taxlaw-2803	1112	3	difficulty	difficulty	NOUN
taxlaw-2803	1112	4	with	with	ADP
taxlaw-2803	1112	5	this	this	DET
taxlaw-2803	1112	6	conception	conception	NOUN
taxlaw-2803	1112	7	is	be	AUX
taxlaw-2803	1112	8	treating	treat	VERB
taxlaw-2803	1112	9	the	the	DET
taxlaw-2803	1112	10	existence	existence	NOUN
taxlaw-2803	1112	11	of	of	ADP
taxlaw-2803	1112	12	the	the	DET
taxlaw-2803	1112	13	itemized	itemize	VERB
taxlaw-2803	1112	14	deductions	deduction	NOUN
taxlaw-2803	1112	15	as	as	ADP
taxlaw-2803	1112	16	a	a	DET
taxlaw-2803	1112	17	given	give	VERB
taxlaw-2803	1112	18	.	.	PUNCT
taxlaw-2803	1113	1	since	since	SCONJ
taxlaw-2803	1113	2	some	some	DET
taxlaw-2803	1113	3	itemized	itemize	VERB
taxlaw-2803	1113	4	deductions	deduction	NOUN
taxlaw-2803	1113	5	reflect	reflect	VERB
taxlaw-2803	1113	6	income	income	NOUN
taxlaw-2803	1113	7	measurement	measurement	NOUN
taxlaw-2803	1113	8	or	or	CCONJ
taxlaw-2803	1113	9	ability	ability	NOUN
taxlaw-2803	1113	10	to	to	PART
taxlaw-2803	1113	11	pay	pay	VERB
taxlaw-2803	1113	12	,	,	PUNCT
taxlaw-2803	1113	13	while	while	SCONJ
taxlaw-2803	1113	14	others	other	NOUN
taxlaw-2803	1113	15	reflect	reflect	VERB
taxlaw-2803	1113	16	pure	pure	ADJ
taxlaw-2803	1113	17	subsidies	subsidy	NOUN
taxlaw-2803	1113	18	(	(	PUNCT
taxlaw-2803	1113	19	and	and	CCONJ
taxlaw-2803	1113	20	yet	yet	ADV
taxlaw-2803	1113	21	others	other	NOUN
taxlaw-2803	1113	22	a	a	DET
taxlaw-2803	1113	23	mixture	mixture	NOUN
taxlaw-2803	1113	24	of	of	ADP
taxlaw-2803	1113	25	the	the	DET
taxlaw-2803	1113	26	two	two	NUM
taxlaw-2803	1113	27	)	)	PUNCT
taxlaw-2803	1113	28	,	,	PUNCT
taxlaw-2803	1113	29	it	it	PRON
taxlaw-2803	1113	30	can	can	AUX
taxlaw-2803	1113	31	not	not	PART
taxlaw-2803	1113	32	be	be	AUX
taxlaw-2803	1113	33	said	say	VERB
taxlaw-2803	1113	34	with	with	ADP
taxlaw-2803	1113	35	any	any	DET
taxlaw-2803	1113	36	rigor	rigor	NOUN
taxlaw-2803	1113	37	what	what	PRON
taxlaw-2803	1113	38	the	the	DET
taxlaw-2803	1113	39	baseline	baseline	NOUN
taxlaw-2803	1113	40	utility	utility	NOUN
taxlaw-2803	1113	41	level	level	NOUN
taxlaw-2803	1113	42	ought	ought	AUX
taxlaw-2803	1113	43	to	to	PART
taxlaw-2803	1113	44	be	be	AUX
taxlaw-2803	1113	45	.	.	PUNCT
taxlaw-2803	1114	1	184	184	NUM
taxlaw-2803	1114	2	taking	take	VERB
taxlaw-2803	1114	3	the	the	DET
taxlaw-2803	1114	4	view	view	NOUN
taxlaw-2803	1114	5	that	that	SCONJ
taxlaw-2803	1114	6	non	non	NOUN
taxlaw-2803	1114	7	-	-	NOUN
taxlaw-2803	1114	8	itemizers	itemizer	NOUN
taxlaw-2803	1114	9	are	be	AUX
taxlaw-2803	1114	10	under	under	ADV
taxlaw-2803	1114	11	-	-	PUNCT
taxlaw-2803	1114	12	taxed	tax	VERB
taxlaw-2803	1114	13	is	be	AUX
taxlaw-2803	1114	14	implicitly	implicitly	ADV
taxlaw-2803	1114	15	adopting	adopt	VERB
taxlaw-2803	1114	16	a	a	DET
taxlaw-2803	1114	17	no	no	DET
taxlaw-2803	1114	18	-	-	PUNCT
taxlaw-2803	1114	19	zba	zba	NOUN
taxlaw-2803	1114	20	,	,	PUNCT
taxlaw-2803	1114	21	simplification	simplification	NOUN
taxlaw-2803	1114	22	-	-	PUNCT
taxlaw-2803	1114	23	centric	centric	ADJ
taxlaw-2803	1114	24	view	view	NOUN
taxlaw-2803	1114	25	of	of	ADP
taxlaw-2803	1114	26	the	the	DET
taxlaw-2803	1114	27	standard	standard	ADJ
taxlaw-2803	1114	28	deduction	deduction	NOUN
taxlaw-2803	1114	29	.	.	PUNCT
taxlaw-2803	1115	1	185	185	NUM
taxlaw-2803	1115	2	i	i	PRON
taxlaw-2803	1115	3	include	include	VERB
taxlaw-2803	1115	4	in	in	ADP
taxlaw-2803	1115	5	this	this	PRON
taxlaw-2803	1115	6	the	the	DET
taxlaw-2803	1115	7	complexity	complexity	NOUN
taxlaw-2803	1115	8	effects	effect	NOUN
taxlaw-2803	1115	9	of	of	ADP
taxlaw-2803	1115	10	simply	simply	ADV
taxlaw-2803	1115	11	having	have	VERB
taxlaw-2803	1115	12	the	the	DET
taxlaw-2803	1115	13	longer	long	ADJ
taxlaw-2803	1115	14	form	form	NOUN
taxlaw-2803	1115	15	necessary	necessary	ADJ
taxlaw-2803	1115	16	to	to	PART
taxlaw-2803	1115	17	calculate	calculate	VERB
taxlaw-2803	1115	18	the	the	DET
taxlaw-2803	1115	19	various	various	ADJ
taxlaw-2803	1115	20	floors	floor	NOUN
taxlaw-2803	1115	21	.	.	PUNCT
taxlaw-2803	1116	1	however	however	ADV
taxlaw-2803	1116	2	,	,	PUNCT
taxlaw-2803	1116	3	a	a	DET
taxlaw-2803	1116	4	key	key	ADJ
taxlaw-2803	1116	5	benefit	benefit	NOUN
taxlaw-2803	1116	6	of	of	ADP
taxlaw-2803	1116	7	computer	computer	NOUN
taxlaw-2803	1116	8	-	-	PUNCT
taxlaw-2803	1116	9	aided	aid	VERB
taxlaw-2803	1116	10	tax	tax	NOUN
taxlaw-2803	1116	11	preparation	preparation	NOUN
taxlaw-2803	1116	12	is	be	AUX
taxlaw-2803	1116	13	that	that	PRON
taxlaw-2803	1116	14	form	form	NOUN
taxlaw-2803	1116	15	length	length	NOUN
taxlaw-2803	1116	16	alone	alone	ADV
taxlaw-2803	1116	17	is	be	AUX
taxlaw-2803	1116	18	increasingly	increasingly	ADV
taxlaw-2803	1116	19	irrelevant	irrelevant	ADJ
taxlaw-2803	1116	20	.	.	PUNCT
taxlaw-2803	1116	21	240	240	NUM
taxlaw-2803	1116	22	columbia	columbia	PROPN
taxlaw-2803	1116	23	journal	journal	PROPN
taxlaw-2803	1116	24	of	of	ADP
taxlaw-2803	1116	25	tax	tax	NOUN
taxlaw-2803	1116	26	law	law	NOUN
taxlaw-2803	1116	27	[	[	X
taxlaw-2803	1116	28	vol.2:203	vol.2:203	ADP
taxlaw-2803	1116	29	preparation	preparation	NOUN
taxlaw-2803	1116	30	,	,	PUNCT
taxlaw-2803	1116	31	computational	computational	ADJ
taxlaw-2803	1116	32	complexity	complexity	NOUN
taxlaw-2803	1116	33	is	be	AUX
taxlaw-2803	1116	34	less	less	ADJ
taxlaw-2803	1116	35	and	and	CCONJ
taxlaw-2803	1116	36	less	less	ADJ
taxlaw-2803	1116	37	of	of	ADP
taxlaw-2803	1116	38	a	a	DET
taxlaw-2803	1116	39	burden	burden	NOUN
taxlaw-2803	1116	40	on	on	ADP
taxlaw-2803	1116	41	taxpayers	taxpayer	NOUN
taxlaw-2803	1116	42	.	.	PUNCT
taxlaw-2803	1117	1	186	186	NUM
taxlaw-2803	1117	2	in	in	ADP
taxlaw-2803	1117	3	2006	2006	NUM
taxlaw-2803	1117	4	,	,	PUNCT
taxlaw-2803	1117	5	the	the	DET
taxlaw-2803	1117	6	most	most	ADV
taxlaw-2803	1117	7	recent	recent	ADJ
taxlaw-2803	1117	8	tax	tax	NOUN
taxlaw-2803	1117	9	year	year	NOUN
taxlaw-2803	1117	10	for	for	ADP
taxlaw-2803	1117	11	which	which	PRON
taxlaw-2803	1117	12	data	datum	NOUN
taxlaw-2803	1117	13	is	be	AUX
taxlaw-2803	1117	14	available	available	ADJ
taxlaw-2803	1117	15	,	,	PUNCT
taxlaw-2803	1117	16	89	89	NUM
taxlaw-2803	1117	17	%	%	NOUN
taxlaw-2803	1117	18	of	of	ADP
taxlaw-2803	1117	19	tax	tax	NOUN
taxlaw-2803	1117	20	returns	return	NOUN
taxlaw-2803	1117	21	were	be	AUX
taxlaw-2803	1117	22	computer	computer	NOUN
taxlaw-2803	1117	23	-	-	PUNCT
taxlaw-2803	1117	24	prepared	prepare	VERB
taxlaw-2803	1117	25	,	,	PUNCT
taxlaw-2803	1117	26	187	187	NUM
taxlaw-2803	1117	27	and	and	CCONJ
taxlaw-2803	1117	28	the	the	DET
taxlaw-2803	1117	29	percentage	percentage	NOUN
taxlaw-2803	1117	30	has	have	AUX
taxlaw-2803	1117	31	been	be	AUX
taxlaw-2803	1117	32	rising	rise	VERB
taxlaw-2803	1117	33	steadily	steadily	ADV
taxlaw-2803	1117	34	.	.	PUNCT
taxlaw-2803	1118	1	188	188	NUM
taxlaw-2803	1118	2	computer	computer	NOUN
taxlaw-2803	1118	3	preparation	preparation	NOUN
taxlaw-2803	1118	4	is	be	AUX
taxlaw-2803	1118	5	not	not	PART
taxlaw-2803	1118	6	without	without	ADP
taxlaw-2803	1118	7	cost	cost	NOUN
taxlaw-2803	1118	8	,	,	PUNCT
taxlaw-2803	1118	9	of	of	ADP
taxlaw-2803	1118	10	course	course	NOUN
taxlaw-2803	1118	11	.	.	PUNCT
taxlaw-2803	1119	1	all	all	PRON
taxlaw-2803	1119	2	but	but	SCONJ
taxlaw-2803	1119	3	the	the	DET
taxlaw-2803	1119	4	most	most	ADV
taxlaw-2803	1119	5	basic	basic	ADJ
taxlaw-2803	1119	6	turbo	turbo	NOUN
taxlaw-2803	1119	7	tax	tax	NOUN
taxlaw-2803	1119	8	software	software	NOUN
taxlaw-2803	1119	9	for	for	ADP
taxlaw-2803	1119	10	2010	2010	NUM
taxlaw-2803	1119	11	,	,	PUNCT
taxlaw-2803	1119	12	for	for	ADP
taxlaw-2803	1119	13	example	example	NOUN
taxlaw-2803	1119	14	,	,	PUNCT
taxlaw-2803	1119	15	costs	cost	VERB
taxlaw-2803	1119	16	at	at	ADV
taxlaw-2803	1119	17	least	least	ADV
taxlaw-2803	1119	18	$	$	SYM
taxlaw-2803	1119	19	20	20	NUM
taxlaw-2803	1119	20	.	.	PUNCT
taxlaw-2803	1119	21	189	189	NUM
taxlaw-2803	1119	22	the	the	DET
taxlaw-2803	1119	23	average	average	ADJ
taxlaw-2803	1119	24	minimum	minimum	NOUN
taxlaw-2803	1119	25	fee	fee	NOUN
taxlaw-2803	1119	26	for	for	ADP
taxlaw-2803	1119	27	basic	basic	ADJ
taxlaw-2803	1119	28	professional	professional	ADJ
taxlaw-2803	1119	29	preparation	preparation	NOUN
taxlaw-2803	1119	30	is	be	AUX
taxlaw-2803	1119	31	$	$	SYM
taxlaw-2803	1119	32	79	79	NUM
taxlaw-2803	1119	33	,	,	PUNCT
taxlaw-2803	1119	34	190	190	NUM
taxlaw-2803	1119	35	but	but	CCONJ
taxlaw-2803	1119	36	can	can	AUX
taxlaw-2803	1119	37	go	go	VERB
taxlaw-2803	1119	38	up	up	ADV
taxlaw-2803	1119	39	quickly	quickly	ADV
taxlaw-2803	1119	40	.	.	PUNCT
taxlaw-2803	1120	1	however	however	ADV
taxlaw-2803	1120	2	,	,	PUNCT
taxlaw-2803	1120	3	since	since	SCONJ
taxlaw-2803	1120	4	2002	2002	NUM
taxlaw-2803	1120	5	the	the	DET
taxlaw-2803	1120	6	irs	irs	PROPN
taxlaw-2803	1120	7	has	have	AUX
taxlaw-2803	1120	8	had	have	VERB
taxlaw-2803	1120	9	a	a	DET
taxlaw-2803	1120	10	―free	―free	ADJ
taxlaw-2803	1120	11	file‖	file‖	PROPN
taxlaw-2803	1120	12	program	program	NOUN
taxlaw-2803	1120	13	,	,	PUNCT
taxlaw-2803	1120	14	under	under	ADP
taxlaw-2803	1120	15	which	which	PRON
taxlaw-2803	1120	16	private	private	ADJ
taxlaw-2803	1120	17	companies	company	NOUN
taxlaw-2803	1120	18	have	have	AUX
taxlaw-2803	1120	19	agreed	agree	VERB
taxlaw-2803	1120	20	to	to	PART
taxlaw-2803	1120	21	provide	provide	VERB
taxlaw-2803	1120	22	free	free	ADJ
taxlaw-2803	1120	23	computer	computer	NOUN
taxlaw-2803	1120	24	-	-	PUNCT
taxlaw-2803	1120	25	aided	aid	VERB
taxlaw-2803	1120	26	preparation	preparation	NOUN
taxlaw-2803	1120	27	and	and	CCONJ
taxlaw-2803	1120	28	filing	filing	NOUN
taxlaw-2803	1120	29	for	for	ADP
taxlaw-2803	1120	30	taxpayers	taxpayer	NOUN
taxlaw-2803	1120	31	with	with	ADP
taxlaw-2803	1120	32	agi	agi	NOUN
taxlaw-2803	1120	33	less	less	ADJ
taxlaw-2803	1120	34	than	than	ADP
taxlaw-2803	1120	35	$	$	SYM
taxlaw-2803	1120	36	58,000	58,000	NUM
taxlaw-2803	1120	37	.	.	PUNCT
taxlaw-2803	1121	1	191	191	NUM
taxlaw-2803	1121	2	this	this	PRON
taxlaw-2803	1121	3	is	be	AUX
taxlaw-2803	1121	4	in	in	ADP
taxlaw-2803	1121	5	addition	addition	NOUN
taxlaw-2803	1121	6	to	to	ADP
taxlaw-2803	1121	7	the	the	DET
taxlaw-2803	1121	8	long	long	ADV
taxlaw-2803	1121	9	-	-	PUNCT
taxlaw-2803	1121	10	standing	stand	VERB
taxlaw-2803	1121	11	volunteer	volunteer	NOUN
taxlaw-2803	1121	12	income	income	NOUN
taxlaw-2803	1121	13	tax	tax	NOUN
taxlaw-2803	1121	14	assistance	assistance	NOUN
taxlaw-2803	1121	15	(	(	PUNCT
taxlaw-2803	1121	16	vita	vita	NOUN
taxlaw-2803	1121	17	)	)	PUNCT
taxlaw-2803	1121	18	and	and	CCONJ
taxlaw-2803	1121	19	tax	tax	NOUN
taxlaw-2803	1121	20	counseling	counseling	NOUN
taxlaw-2803	1121	21	for	for	ADP
taxlaw-2803	1121	22	the	the	DET
taxlaw-2803	1121	23	elderly	elderly	ADJ
taxlaw-2803	1121	24	programs	program	NOUN
taxlaw-2803	1121	25	,	,	PUNCT
taxlaw-2803	1121	26	under	under	ADP
taxlaw-2803	1121	27	which	which	PRON
taxlaw-2803	1121	28	volunteers	volunteer	NOUN
taxlaw-2803	1121	29	provide	provide	VERB
taxlaw-2803	1121	30	tax	tax	NOUN
taxlaw-2803	1121	31	help	help	NOUN
taxlaw-2803	1121	32	,	,	PUNCT
taxlaw-2803	1121	33	preparation	preparation	NOUN
taxlaw-2803	1121	34	,	,	PUNCT
taxlaw-2803	1121	35	and	and	CCONJ
taxlaw-2803	1121	36	filing	filing	NOUN
taxlaw-2803	1121	37	for	for	ADP
taxlaw-2803	1121	38	lowand	lowand	ADJ
taxlaw-2803	1121	39	middle	middle	ADJ
taxlaw-2803	1121	40	-	-	PUNCT
taxlaw-2803	1121	41	income	income	NOUN
taxlaw-2803	1121	42	taxpayers	taxpayer	NOUN
taxlaw-2803	1121	43	,	,	PUNCT
taxlaw-2803	1121	44	and	and	CCONJ
taxlaw-2803	1121	45	those	those	DET
taxlaw-2803	1121	46	60	60	NUM
taxlaw-2803	1121	47	or	or	CCONJ
taxlaw-2803	1121	48	over	over	ADV
taxlaw-2803	1121	49	.	.	PUNCT
taxlaw-2803	1122	1	192	192	NUM
taxlaw-2803	1122	2	in	in	ADP
taxlaw-2803	1122	3	all	all	PRON
taxlaw-2803	1122	4	,	,	PUNCT
taxlaw-2803	1122	5	access	access	NOUN
taxlaw-2803	1122	6	to	to	ADP
taxlaw-2803	1122	7	computer	computer	NOUN
taxlaw-2803	1122	8	-	-	PUNCT
taxlaw-2803	1122	9	aided	aid	VERB
taxlaw-2803	1122	10	preparation	preparation	NOUN
taxlaw-2803	1122	11	is	be	AUX
taxlaw-2803	1122	12	likely	likely	ADV
taxlaw-2803	1122	13	available	available	ADJ
taxlaw-2803	1122	14	to	to	ADP
taxlaw-2803	1122	15	nearly	nearly	ADV
taxlaw-2803	1122	16	all	all	PRON
taxlaw-2803	1122	17	taxpayers	taxpayer	NOUN
taxlaw-2803	1122	18	at	at	ADP
taxlaw-2803	1122	19	little	little	ADJ
taxlaw-2803	1122	20	or	or	CCONJ
taxlaw-2803	1122	21	no	no	PRON
taxlaw-2803	1122	22	cost	cost	NOUN
taxlaw-2803	1122	23	.	.	PUNCT
taxlaw-2803	1123	1	the	the	DET
taxlaw-2803	1123	2	cost	cost	NOUN
taxlaw-2803	1123	3	of	of	ADP
taxlaw-2803	1123	4	record	record	NOUN
taxlaw-2803	1123	5	-	-	PUNCT
taxlaw-2803	1123	6	keeping	keeping	NOUN
taxlaw-2803	1123	7	and	and	CCONJ
taxlaw-2803	1123	8	entering	enter	VERB
taxlaw-2803	1123	9	the	the	DET
taxlaw-2803	1123	10	information	information	NOUN
taxlaw-2803	1123	11	is	be	AUX
taxlaw-2803	1123	12	somewhat	somewhat	ADV
taxlaw-2803	1123	13	harder	hard	ADJ
taxlaw-2803	1123	14	to	to	PART
taxlaw-2803	1123	15	pinpoint	pinpoint	VERB
taxlaw-2803	1123	16	.	.	PUNCT
taxlaw-2803	1124	1	one	one	NUM
taxlaw-2803	1124	2	study	study	NOUN
taxlaw-2803	1124	3	put	put	VERB
taxlaw-2803	1124	4	the	the	DET
taxlaw-2803	1124	5	average	average	ADJ
taxlaw-2803	1124	6	cost	cost	NOUN
taxlaw-2803	1124	7	of	of	ADP
taxlaw-2803	1124	8	itemizing	itemize	VERB
taxlaw-2803	1124	9	in	in	ADP
taxlaw-2803	1124	10	1982	1982	NUM
taxlaw-2803	1124	11	at	at	ADP
taxlaw-2803	1124	12	$	$	SYM
taxlaw-2803	1124	13	43	43	NUM
taxlaw-2803	1124	14	,	,	PUNCT
taxlaw-2803	1124	15	or	or	CCONJ
taxlaw-2803	1124	16	roughly	roughly	ADV
taxlaw-2803	1124	17	$	$	SYM
taxlaw-2803	1124	18	100	100	NUM
taxlaw-2803	1124	19	in	in	ADP
taxlaw-2803	1124	20	2011	2011	NUM
taxlaw-2803	1124	21	dollars	dollar	NOUN
taxlaw-2803	1124	22	,	,	PUNCT
taxlaw-2803	1124	23	though	though	SCONJ
taxlaw-2803	1124	24	for	for	ADP
taxlaw-2803	1124	25	taxpayers	taxpayer	NOUN
taxlaw-2803	1124	26	with	with	ADP
taxlaw-2803	1124	27	income	income	NOUN
taxlaw-2803	1124	28	less	less	ADJ
taxlaw-2803	1124	29	than	than	ADP
taxlaw-2803	1124	30	$	$	SYM
taxlaw-2803	1124	31	25,000	25,000	NUM
taxlaw-2803	1124	32	in	in	ADP
taxlaw-2803	1124	33	1982	1982	NUM
taxlaw-2803	1124	34	(	(	PUNCT
taxlaw-2803	1124	35	~$57,000	~$57,000	NUM
taxlaw-2803	1124	36	in	in	ADP
taxlaw-2803	1124	37	2011	2011	NUM
taxlaw-2803	1124	38	)	)	PUNCT
taxlaw-2803	1124	39	,	,	PUNCT
taxlaw-2803	1124	40	costs	cost	NOUN
taxlaw-2803	1124	41	were	be	AUX
taxlaw-2803	1124	42	$	$	SYM
taxlaw-2803	1124	43	25	25	NUM
taxlaw-2803	1124	44	(	(	PUNCT
taxlaw-2803	1124	45	~$57	~$57	PROPN
taxlaw-2803	1124	46	in	in	ADP
taxlaw-2803	1124	47	2011	2011	NUM
taxlaw-2803	1124	48	)	)	PUNCT
taxlaw-2803	1124	49	or	or	CCONJ
taxlaw-2803	1124	50	less	less	ADJ
taxlaw-2803	1124	51	.	.	PUNCT
taxlaw-2803	1125	1	193	193	NUM
taxlaw-2803	1125	2	however	however	ADV
taxlaw-2803	1125	3	,	,	PUNCT
taxlaw-2803	1125	4	these	these	DET
taxlaw-2803	1125	5	cost	cost	NOUN
taxlaw-2803	1125	6	estimates	estimate	NOUN
taxlaw-2803	1125	7	include	include	VERB
taxlaw-2803	1125	8	the	the	DET
taxlaw-2803	1125	9	computational	computational	ADJ
taxlaw-2803	1125	10	and	and	CCONJ
taxlaw-2803	1125	11	return	return	NOUN
taxlaw-2803	1125	12	-	-	PUNCT
taxlaw-2803	1125	13	preparation	preparation	NOUN
taxlaw-2803	1125	14	costs	cost	NOUN
taxlaw-2803	1125	15	now	now	ADV
taxlaw-2803	1125	16	largely	largely	ADV
taxlaw-2803	1125	17	being	be	AUX
taxlaw-2803	1125	18	offset	offset	VERB
taxlaw-2803	1125	19	by	by	ADP
taxlaw-2803	1125	20	software	software	NOUN
taxlaw-2803	1125	21	.	.	PUNCT
taxlaw-2803	1126	1	furthermore	furthermore	ADV
taxlaw-2803	1126	2	,	,	PUNCT
taxlaw-2803	1126	3	the	the	DET
taxlaw-2803	1126	4	growth	growth	NOUN
taxlaw-2803	1126	5	of	of	ADP
taxlaw-2803	1126	6	third	third	ADJ
taxlaw-2803	1126	7	-	-	PUNCT
taxlaw-2803	1126	8	party	party	NOUN
taxlaw-2803	1126	9	reporting	reporting	NOUN
taxlaw-2803	1126	10	and	and	CCONJ
taxlaw-2803	1126	11	the	the	DET
taxlaw-2803	1126	12	like	like	ADJ
taxlaw-2803	1126	13	has	have	AUX
taxlaw-2803	1126	14	eased	ease	VERB
taxlaw-2803	1126	15	the	the	DET
taxlaw-2803	1126	16	record	record	NOUN
taxlaw-2803	1126	17	-	-	PUNCT
taxlaw-2803	1126	18	keeping	keep	VERB
taxlaw-2803	1126	19	burden	burden	NOUN
taxlaw-2803	1126	20	.	.	PUNCT
taxlaw-2803	1127	1	for	for	ADP
taxlaw-2803	1127	2	home	home	NOUN
taxlaw-2803	1127	3	mortgage	mortgage	NOUN
taxlaw-2803	1127	4	interest	interest	NOUN
taxlaw-2803	1127	5	,	,	PUNCT
taxlaw-2803	1127	6	for	for	ADP
taxlaw-2803	1127	7	example	example	NOUN
taxlaw-2803	1127	8	,	,	PUNCT
taxlaw-2803	1127	9	taxpayers	taxpayer	NOUN
taxlaw-2803	1127	10	that	that	PRON
taxlaw-2803	1127	11	pay	pay	VERB
taxlaw-2803	1127	12	over	over	ADP
taxlaw-2803	1127	13	$	$	SYM
taxlaw-2803	1127	14	600	600	NUM
taxlaw-2803	1127	15	in	in	ADP
taxlaw-2803	1127	16	interest	interest	NOUN
taxlaw-2803	1127	17	in	in	ADP
taxlaw-2803	1127	18	a	a	DET
taxlaw-2803	1127	19	given	give	VERB
taxlaw-2803	1127	20	tax	tax	NOUN
taxlaw-2803	1127	21	year	year	NOUN
taxlaw-2803	1127	22	toward	toward	ADP
taxlaw-2803	1127	23	their	their	PRON
taxlaw-2803	1127	24	bank	bank	NOUN
taxlaw-2803	1127	25	-	-	PUNCT
taxlaw-2803	1127	26	financed	finance	VERB
taxlaw-2803	1127	27	mortgage	mortgage	NOUN
taxlaw-2803	1127	28	will	will	AUX
taxlaw-2803	1127	29	receive	receive	VERB
taxlaw-2803	1127	30	a	a	DET
taxlaw-2803	1127	31	statement	statement	NOUN
taxlaw-2803	1127	32	from	from	ADP
taxlaw-2803	1127	33	their	their	PRON
taxlaw-2803	1127	34	bank	bank	NOUN
taxlaw-2803	1127	35	showing	show	VERB
taxlaw-2803	1127	36	how	how	SCONJ
taxlaw-2803	1127	37	much	much	ADJ
taxlaw-2803	1127	38	interest	interest	NOUN
taxlaw-2803	1127	39	they	they	PRON
taxlaw-2803	1127	40	paid	pay	VERB
taxlaw-2803	1127	41	during	during	ADP
taxlaw-2803	1127	42	the	the	DET
taxlaw-2803	1127	43	year	year	NOUN
taxlaw-2803	1127	44	.	.	PUNCT
taxlaw-2803	1128	1	194	194	NUM
taxlaw-2803	1129	1	the	the	DET
taxlaw-2803	1129	2	cost	cost	NOUN
taxlaw-2803	1129	3	of	of	ADP
taxlaw-2803	1129	4	itemizing	itemizing	NOUN
taxlaw-2803	1129	5	is	be	AUX
taxlaw-2803	1129	6	relatively	relatively	ADV
taxlaw-2803	1129	7	small	small	ADJ
taxlaw-2803	1129	8	—	—	PUNCT
taxlaw-2803	1129	9	holding	hold	VERB
taxlaw-2803	1129	10	onto	onto	ADP
taxlaw-2803	1129	11	the	the	DET
taxlaw-2803	1129	12	statement	statement	NOUN
taxlaw-2803	1129	13	,	,	PUNCT
taxlaw-2803	1129	14	knowing	know	VERB
taxlaw-2803	1129	15	where	where	SCONJ
taxlaw-2803	1129	16	to	to	PART
taxlaw-2803	1129	17	enter	enter	VERB
taxlaw-2803	1129	18	it	it	PRON
taxlaw-2803	1129	19	,	,	PUNCT
taxlaw-2803	1129	20	etc	etc	X
taxlaw-2803	1129	21	.	.	X
taxlaw-2803	1129	22	195	195	NUM
taxlaw-2803	1129	23	homeowners	homeowner	NOUN
taxlaw-2803	1129	24	might	might	AUX
taxlaw-2803	1129	25	have	have	VERB
taxlaw-2803	1129	26	two	two	NUM
taxlaw-2803	1129	27	or	or	CCONJ
taxlaw-2803	1129	28	three	three	NUM
taxlaw-2803	1129	29	statements	statement	NOUN
taxlaw-2803	1129	30	to	to	PART
taxlaw-2803	1129	31	deal	deal	VERB
taxlaw-2803	1129	32	with	with	ADP
taxlaw-2803	1129	33	,	,	PUNCT
taxlaw-2803	1129	34	considering	consider	VERB
taxlaw-2803	1129	35	home	home	NOUN
taxlaw-2803	1129	36	equity	equity	NOUN
taxlaw-2803	1129	37	lines	line	NOUN
taxlaw-2803	1129	38	or	or	CCONJ
taxlaw-2803	1129	39	second	second	ADJ
taxlaw-2803	1129	40	homes	home	NOUN
taxlaw-2803	1129	41	,	,	PUNCT
taxlaw-2803	1129	42	but	but	CCONJ
taxlaw-2803	1129	43	that	that	PRON
taxlaw-2803	1129	44	is	be	AUX
taxlaw-2803	1129	45	hardly	hardly	ADV
taxlaw-2803	1129	46	a	a	DET
taxlaw-2803	1129	47	daunting	daunt	VERB
taxlaw-2803	1129	48	number	number	NOUN
taxlaw-2803	1129	49	.	.	PUNCT
taxlaw-2803	1130	1	186	186	NUM
taxlaw-2803	1130	2	see	see	VERB
taxlaw-2803	1130	3	generally	generally	ADV
taxlaw-2803	1130	4	lawrence	lawrence	PROPN
taxlaw-2803	1130	5	zelenak	zelenak	PROPN
taxlaw-2803	1130	6	,	,	PUNCT
taxlaw-2803	1130	7	complex	complex	ADJ
taxlaw-2803	1130	8	tax	tax	NOUN
taxlaw-2803	1130	9	legislation	legislation	NOUN
taxlaw-2803	1130	10	in	in	ADP
taxlaw-2803	1130	11	the	the	DET
taxlaw-2803	1130	12	turbotax	turbotax	PROPN
taxlaw-2803	1130	13	era	era	NOUN
taxlaw-2803	1130	14	,	,	PUNCT
taxlaw-2803	1130	15	1	1	NUM
taxlaw-2803	1130	16	colum	colum	NOUN
taxlaw-2803	1130	17	.	.	PUNCT
taxlaw-2803	1131	1	j.	j.	PROPN
taxlaw-2803	1131	2	tax	tax	PROPN
taxlaw-2803	1131	3	l.	l.	PROPN
taxlaw-2803	1131	4	91	91	NUM
taxlaw-2803	1131	5	(	(	PUNCT
taxlaw-2803	1131	6	2010	2010	NUM
taxlaw-2803	1131	7	)	)	PUNCT
taxlaw-2803	1131	8	.	.	PUNCT
taxlaw-2803	1132	1	187	187	NUM
taxlaw-2803	1132	2	internal	internal	ADJ
taxlaw-2803	1132	3	revenue	revenue	NOUN
taxlaw-2803	1132	4	service	service	NOUN
taxlaw-2803	1132	5	,	,	PUNCT
taxlaw-2803	1132	6	tax	tax	NOUN
taxlaw-2803	1132	7	year	year	NOUN
taxlaw-2803	1132	8	2006	2006	NUM
taxlaw-2803	1132	9	taxpayer	taxpayer	NOUN
taxlaw-2803	1132	10	usage	usage	NOUN
taxlaw-2803	1132	11	study	study	NOUN
taxlaw-2803	1132	12	report	report	NOUN
taxlaw-2803	1132	13	16	16	NUM
taxlaw-2803	1132	14	(	(	PUNCT
taxlaw-2803	1132	15	2007	2007	NUM
taxlaw-2803	1132	16	)	)	PUNCT
taxlaw-2803	1132	17	,	,	PUNCT
taxlaw-2803	1132	18	available	available	ADJ
taxlaw-2803	1132	19	at	at	ADP
taxlaw-2803	1132	20	http://www.irs.gov/taxstats/article/0,,id=184856,00.html	http://www.irs.gov/taxstats/article/0,,id=184856,00.html	PROPN
taxlaw-2803	1132	21	[	[	X
taxlaw-2803	1132	22	hereinafter	hereinafter	NOUN
taxlaw-2803	1132	23	2006	2006	NUM
taxlaw-2803	1132	24	taxpayer	taxpayer	NOUN
taxlaw-2803	1132	25	usage	usage	NOUN
taxlaw-2803	1132	26	study	study	NOUN
taxlaw-2803	1132	27	report	report	NOUN
taxlaw-2803	1132	28	]	]	PUNCT
taxlaw-2803	1132	29	.	.	PUNCT
taxlaw-2803	1133	1	see	see	VERB
taxlaw-2803	1133	2	zelenak	zelenak	NOUN
taxlaw-2803	1133	3	,	,	PUNCT
taxlaw-2803	1133	4	supra	supra	PROPN
taxlaw-2803	1133	5	note	note	NOUN
taxlaw-2803	1133	6	186	186	NUM
taxlaw-2803	1133	7	,	,	PUNCT
taxlaw-2803	1133	8	at	at	ADP
taxlaw-2803	1133	9	95	95	NUM
taxlaw-2803	1133	10	.	.	PUNCT
taxlaw-2803	1134	1	this	this	DET
taxlaw-2803	1134	2	percentage	percentage	NOUN
taxlaw-2803	1134	3	includes	includes	AUX
taxlaw-2803	1134	4	electronically	electronically	ADV
taxlaw-2803	1134	5	filed	file	VERB
taxlaw-2803	1134	6	returns	return	NOUN
taxlaw-2803	1134	7	,	,	PUNCT
taxlaw-2803	1134	8	but	but	CCONJ
taxlaw-2803	1134	9	even	even	ADV
taxlaw-2803	1134	10	looking	look	VERB
taxlaw-2803	1134	11	only	only	ADV
taxlaw-2803	1134	12	at	at	ADP
taxlaw-2803	1134	13	paper	paper	NOUN
taxlaw-2803	1134	14	-	-	PUNCT
taxlaw-2803	1134	15	filed	file	VERB
taxlaw-2803	1134	16	returns	return	NOUN
taxlaw-2803	1134	17	,	,	PUNCT
taxlaw-2803	1134	18	83	83	NUM
taxlaw-2803	1134	19	%	%	NOUN
taxlaw-2803	1134	20	of	of	ADP
taxlaw-2803	1134	21	forms	form	NOUN
taxlaw-2803	1134	22	1040	1040	NUM
taxlaw-2803	1134	23	were	be	AUX
taxlaw-2803	1134	24	prepared	prepare	VERB
taxlaw-2803	1134	25	by	by	ADP
taxlaw-2803	1134	26	computer	computer	NOUN
taxlaw-2803	1134	27	.	.	PUNCT
taxlaw-2803	1135	1	i	i	PRON
taxlaw-2803	1135	2	d.	d.	PROPN
taxlaw-2803	1135	3	188	188	NUM
taxlaw-2803	1135	4	88	88	NUM
taxlaw-2803	1135	5	%	%	NOUN
taxlaw-2803	1135	6	of	of	ADP
taxlaw-2803	1135	7	tax	tax	NOUN
taxlaw-2803	1135	8	year	year	NOUN
taxlaw-2803	1135	9	2005	2005	NUM
taxlaw-2803	1135	10	returns	return	NOUN
taxlaw-2803	1135	11	were	be	AUX
taxlaw-2803	1135	12	prepared	prepare	VERB
taxlaw-2803	1135	13	by	by	ADP
taxlaw-2803	1135	14	computer	computer	NOUN
taxlaw-2803	1135	15	.	.	PUNCT
taxlaw-2803	1136	1	2006	2006	NUM
taxlaw-2803	1136	2	taxpayer	taxpayer	NOUN
taxlaw-2803	1136	3	usage	usage	NOUN
taxlaw-2803	1136	4	study	study	NOUN
taxlaw-2803	1136	5	report	report	NOUN
taxlaw-2803	1136	6	,	,	PUNCT
taxlaw-2803	1136	7	supra	supra	PROPN
taxlaw-2803	1136	8	note	note	PROPN
taxlaw-2803	1136	9	187	187	NUM
taxlaw-2803	1136	10	.	.	PUNCT
taxlaw-2803	1137	1	to	to	PART
taxlaw-2803	1137	2	compare	compare	VERB
taxlaw-2803	1137	3	,	,	PUNCT
taxlaw-2803	1137	4	just	just	ADV
taxlaw-2803	1137	5	over	over	ADP
taxlaw-2803	1137	6	67	67	NUM
taxlaw-2803	1137	7	%	%	NOUN
taxlaw-2803	1137	8	of	of	ADP
taxlaw-2803	1137	9	tax	tax	NOUN
taxlaw-2803	1137	10	year	year	NOUN
taxlaw-2803	1137	11	1997	1997	NUM
taxlaw-2803	1137	12	returns	return	NOUN
taxlaw-2803	1137	13	were	be	AUX
taxlaw-2803	1137	14	prepared	prepare	VERB
taxlaw-2803	1137	15	by	by	ADP
taxlaw-2803	1137	16	computer	computer	NOUN
taxlaw-2803	1137	17	.	.	PUNCT
taxlaw-2803	1138	1	internal	internal	ADJ
taxlaw-2803	1138	2	revenue	revenue	NOUN
taxlaw-2803	1138	3	service	service	NOUN
taxlaw-2803	1138	4	,	,	PUNCT
taxlaw-2803	1138	5	taxpayer	taxpayer	NOUN
taxlaw-2803	1138	6	usage	usage	NOUN
taxlaw-2803	1138	7	study	study	NOUN
taxlaw-2803	1138	8	1997	1997	NUM
taxlaw-2803	1138	9	data	datum	NOUN
taxlaw-2803	1138	10	release	release	NOUN
taxlaw-2803	1138	11	1	1	NUM
taxlaw-2803	1138	12	(	(	PUNCT
taxlaw-2803	1138	13	1998	1998	NUM
taxlaw-2803	1138	14	)	)	PUNCT
taxlaw-2803	1138	15	,	,	PUNCT
taxlaw-2803	1138	16	available	available	ADJ
taxlaw-2803	1138	17	at	at	ADP
taxlaw-2803	1138	18	http://www.irs.gov/pub/irs-soi/97tpus.pdf	http://www.irs.gov/pub/irs-soi/97tpus.pdf	NOUN
taxlaw-2803	1138	19	.	.	PUNCT
taxlaw-2803	1139	1	189	189	NUM
taxlaw-2803	1139	2	turbotax	turbotax	NOUN
taxlaw-2803	1139	3	,	,	PUNCT
taxlaw-2803	1139	4	http://turbotax.intuit.com	http://turbotax.intuit.com	X
taxlaw-2803	1139	5	(	(	PUNCT
taxlaw-2803	1139	6	last	last	ADJ
taxlaw-2803	1139	7	visited	visit	VERB
taxlaw-2803	1139	8	apr	apr	NOUN
taxlaw-2803	1139	9	.	.	PROPN
taxlaw-2803	1139	10	10	10	NUM
taxlaw-2803	1139	11	,	,	PUNCT
taxlaw-2803	1139	12	2011	2011	NUM
taxlaw-2803	1139	13	)	)	PUNCT
taxlaw-2803	1139	14	.	.	PUNCT
taxlaw-2803	1140	1	for	for	ADP
taxlaw-2803	1140	2	2010	2010	NUM
taxlaw-2803	1140	3	the	the	DET
taxlaw-2803	1140	4	turbo	turbo	NOUN
taxlaw-2803	1140	5	tax	tax	NOUN
taxlaw-2803	1140	6	free	free	ADJ
taxlaw-2803	1140	7	version	version	NOUN
taxlaw-2803	1140	8	applied	apply	VERB
taxlaw-2803	1140	9	only	only	ADV
taxlaw-2803	1140	10	to	to	ADP
taxlaw-2803	1140	11	1040	1040	NUM
taxlaw-2803	1140	12	-	-	SYM
taxlaw-2803	1140	13	ez	ez	NOUN
taxlaw-2803	1140	14	returns	return	NOUN
taxlaw-2803	1140	15	,	,	PUNCT
taxlaw-2803	1140	16	with	with	ADP
taxlaw-2803	1140	17	state	state	NOUN
taxlaw-2803	1140	18	returns	return	NOUN
taxlaw-2803	1140	19	costing	cost	VERB
taxlaw-2803	1140	20	extra	extra	ADJ
taxlaw-2803	1140	21	.	.	PUNCT
taxlaw-2803	1141	1	the	the	DET
taxlaw-2803	1141	2	more	more	ADV
taxlaw-2803	1141	3	deduction	deduction	NOUN
taxlaw-2803	1141	4	-	-	PUNCT
taxlaw-2803	1141	5	focused	focus	VERB
taxlaw-2803	1141	6	―basic‖	―basic‖	PROPN
taxlaw-2803	1141	7	and	and	CCONJ
taxlaw-2803	1141	8	―deluxe‖	―deluxe‖	PROPN
taxlaw-2803	1141	9	versions	version	NOUN
taxlaw-2803	1141	10	cost	cost	VERB
taxlaw-2803	1141	11	$	$	SYM
taxlaw-2803	1141	12	20	20	NUM
taxlaw-2803	1141	13	and	and	CCONJ
taxlaw-2803	1141	14	$	$	SYM
taxlaw-2803	1141	15	30	30	NUM
taxlaw-2803	1141	16	,	,	PUNCT
taxlaw-2803	1141	17	respectively	respectively	ADV
taxlaw-2803	1141	18	(	(	PUNCT
taxlaw-2803	1141	19	not	not	PART
taxlaw-2803	1141	20	including	include	VERB
taxlaw-2803	1141	21	state	state	NOUN
taxlaw-2803	1141	22	returns	return	NOUN
taxlaw-2803	1141	23	)	)	PUNCT
taxlaw-2803	1141	24	.	.	PUNCT
taxlaw-2803	1142	1	190	190	NUM
taxlaw-2803	1142	2	national	national	PROPN
taxlaw-2803	1142	3	association	association	NOUN
taxlaw-2803	1142	4	of	of	ADP
taxlaw-2803	1142	5	tax	tax	NOUN
taxlaw-2803	1142	6	professionals	professional	NOUN
taxlaw-2803	1142	7	,	,	PUNCT
taxlaw-2803	1142	8	2010	2010	NUM
taxlaw-2803	1142	9	tax	tax	NOUN
taxlaw-2803	1142	10	professional	professional	ADJ
taxlaw-2803	1142	11	study	study	NOUN
taxlaw-2803	1142	12	6	6	NUM
taxlaw-2803	1142	13	(	(	PUNCT
taxlaw-2803	1142	14	2010	2010	NUM
taxlaw-2803	1142	15	)	)	PUNCT
taxlaw-2803	1142	16	,	,	PUNCT
taxlaw-2803	1142	17	available	available	ADJ
taxlaw-2803	1142	18	at	at	ADP
taxlaw-2803	1142	19	http://www.natptax.com/public	http://www.natptax.com/public	ADJ
taxlaw-2803	1142	20	documents	document	NOUN
taxlaw-2803	1142	21	/	/	SYM
taxlaw-2803	1142	22	join	join	NOUN
taxlaw-2803	1142	23	natp/2010	natp/2010	NOUN
taxlaw-2803	1142	24	fee	fee	NOUN
taxlaw-2803	1142	25	study	study	NOUN
taxlaw-2803	1142	26	sample.pdf	sample.pdf	PROPN
taxlaw-2803	1142	27	.	.	PROPN
taxlaw-2803	1142	28	191	191	NUM
taxlaw-2803	1142	29	see	see	VERB
taxlaw-2803	1142	30	free	free	ADJ
taxlaw-2803	1142	31	file	file	NOUN
taxlaw-2803	1142	32	:	:	PUNCT
taxlaw-2803	1142	33	do	do	VERB
taxlaw-2803	1142	34	your	your	PRON
taxlaw-2803	1142	35	federal	federal	ADJ
taxlaw-2803	1142	36	taxes	taxis	NOUN
taxlaw-2803	1142	37	for	for	ADP
taxlaw-2803	1142	38	free	free	ADJ
taxlaw-2803	1142	39	,	,	PUNCT
taxlaw-2803	1142	40	i.r.s	i.r.	NOUN
taxlaw-2803	1142	41	.	.	PROPN
taxlaw-2803	1142	42	,	,	PUNCT
taxlaw-2803	1142	43	http://www.irs.gov/efile/article/0,,id=118986,00.html	http://www.irs.gov/efile/article/0,,id=118986,00.html	PROPN
taxlaw-2803	1142	44	(	(	PUNCT
taxlaw-2803	1142	45	last	last	ADJ
taxlaw-2803	1142	46	visited	visit	VERB
taxlaw-2803	1142	47	apr	apr	NOUN
taxlaw-2803	1142	48	.	.	PROPN
taxlaw-2803	1142	49	11	11	NUM
taxlaw-2803	1142	50	,	,	PUNCT
taxlaw-2803	1142	51	2011	2011	NUM
taxlaw-2803	1142	52	)	)	PUNCT
taxlaw-2803	1142	53	.	.	PUNCT
taxlaw-2803	1143	1	192	192	NUM
taxlaw-2803	1143	2	see	see	VERB
taxlaw-2803	1143	3	free	free	ADJ
taxlaw-2803	1143	4	tax	tax	NOUN
taxlaw-2803	1143	5	return	return	NOUN
taxlaw-2803	1143	6	preparation	preparation	NOUN
taxlaw-2803	1143	7	for	for	ADP
taxlaw-2803	1143	8	you	you	PRON
taxlaw-2803	1143	9	by	by	ADP
taxlaw-2803	1143	10	volunteers	volunteer	NOUN
taxlaw-2803	1143	11	,	,	PUNCT
taxlaw-2803	1143	12	i.r.s	i.r.s	NOUN
taxlaw-2803	1143	13	.	.	PROPN
taxlaw-2803	1143	14	,	,	PUNCT
taxlaw-2803	1143	15	http://www.irs.gov/individuals/article/0,,id=107626,00.html	http://www.irs.gov/individuals/article/0,,id=107626,00.html	PROPN
taxlaw-2803	1143	16	(	(	PUNCT
taxlaw-2803	1143	17	last	last	ADJ
taxlaw-2803	1143	18	visited	visit	VERB
taxlaw-2803	1143	19	apr	apr	NOUN
taxlaw-2803	1143	20	.	.	PROPN
taxlaw-2803	1143	21	16	16	NUM
taxlaw-2803	1143	22	,	,	PUNCT
taxlaw-2803	1143	23	2011	2011	NUM
taxlaw-2803	1143	24	)	)	PUNCT
taxlaw-2803	1143	25	.	.	PUNCT
taxlaw-2803	1144	1	193	193	NUM
taxlaw-2803	1144	2	pitt	pitt	NOUN
taxlaw-2803	1144	3	&	&	CCONJ
taxlaw-2803	1144	4	slemrod	slemrod	PROPN
taxlaw-2803	1144	5	,	,	PUNCT
taxlaw-2803	1144	6	supra	supra	PROPN
taxlaw-2803	1144	7	note	note	NOUN
taxlaw-2803	1144	8	95	95	NUM
taxlaw-2803	1144	9	,	,	PUNCT
taxlaw-2803	1144	10	at	at	ADP
taxlaw-2803	1144	11	1229	1229	NUM
taxlaw-2803	1144	12	.	.	PUNCT
taxlaw-2803	1145	1	194	194	NUM
taxlaw-2803	1145	2	see	see	VERB
taxlaw-2803	1145	3	i.r.c	i.r.c	NOUN
taxlaw-2803	1145	4	.	.	PUNCT
taxlaw-2803	1146	1	§	§	PROPN
taxlaw-2803	1146	2	6050h(d	6050h(d	NOUN
taxlaw-2803	1146	3	)	)	PUNCT
taxlaw-2803	1146	4	(	(	PUNCT
taxlaw-2803	1146	5	2010	2010	NUM
taxlaw-2803	1146	6	)	)	PUNCT
taxlaw-2803	1146	7	(	(	PUNCT
taxlaw-2803	1146	8	requiring	require	VERB
taxlaw-2803	1146	9	mortgagee	mortgagee	NOUN
taxlaw-2803	1146	10	to	to	PART
taxlaw-2803	1146	11	furnish	furnish	VERB
taxlaw-2803	1146	12	mortgagor	mortgagor	NOUN
taxlaw-2803	1146	13	with	with	ADP
taxlaw-2803	1146	14	statement	statement	NOUN
taxlaw-2803	1146	15	showing	show	VERB
taxlaw-2803	1146	16	interest	interest	NOUN
taxlaw-2803	1146	17	paid	pay	VERB
taxlaw-2803	1146	18	)	)	PUNCT
taxlaw-2803	1146	19	;	;	PUNCT
taxlaw-2803	1146	20	treas	treas	PROPN
taxlaw-2803	1146	21	.	.	PUNCT
taxlaw-2803	1147	1	reg	reg	PROPN
taxlaw-2803	1147	2	.	.	PUNCT
taxlaw-2803	1148	1	§	§	PROPN
taxlaw-2803	1148	2	§	§	PROPN
taxlaw-2803	1148	3	1.6050h-1	1.6050h-1	NUM
taxlaw-2803	1148	4	,	,	PUNCT
taxlaw-2803	1148	5	-2	-2	INTJ
taxlaw-2803	1148	6	(	(	PUNCT
taxlaw-2803	1148	7	as	as	SCONJ
taxlaw-2803	1148	8	amended	amend	VERB
taxlaw-2803	1148	9	in	in	ADP
taxlaw-2803	1148	10	2000	2000	NUM
taxlaw-2803	1148	11	)	)	PUNCT
taxlaw-2803	1148	12	.	.	PUNCT
taxlaw-2803	1149	1	195	195	NUM
taxlaw-2803	1149	2	in	in	ADP
taxlaw-2803	1149	3	fairness	fairness	NOUN
taxlaw-2803	1149	4	,	,	PUNCT
taxlaw-2803	1149	5	the	the	DET
taxlaw-2803	1149	6	cost	cost	NOUN
taxlaw-2803	1149	7	of	of	ADP
taxlaw-2803	1149	8	itemizing	itemize	VERB
taxlaw-2803	1149	9	mortgage	mortgage	NOUN
taxlaw-2803	1149	10	interest	interest	NOUN
taxlaw-2803	1149	11	is	be	AUX
taxlaw-2803	1149	12	rarely	rarely	ADV
taxlaw-2803	1149	13	raised	raise	VERB
taxlaw-2803	1149	14	as	as	ADP
taxlaw-2803	1149	15	a	a	DET
taxlaw-2803	1149	16	concern	concern	NOUN
taxlaw-2803	1149	17	because	because	SCONJ
taxlaw-2803	1149	18	most	most	ADJ
taxlaw-2803	1149	19	people	people	NOUN
taxlaw-2803	1149	20	with	with	ADP
taxlaw-2803	1149	21	mortgage	mortgage	NOUN
taxlaw-2803	1149	22	interest	interest	NOUN
taxlaw-2803	1149	23	itemize	itemize	NOUN
taxlaw-2803	1149	24	.	.	PUNCT
taxlaw-2803	1150	1	see	see	VERB
taxlaw-2803	1150	2	president	president	PROPN
taxlaw-2803	1150	3	’s	’s	PART
taxlaw-2803	1150	4	advisory	advisory	ADJ
taxlaw-2803	1150	5	panel	panel	NOUN
taxlaw-2803	1150	6	on	on	ADP
taxlaw-2803	1150	7	tax	tax	NOUN
taxlaw-2803	1150	8	reform	reform	NOUN
taxlaw-2803	1150	9	,	,	PUNCT
taxlaw-2803	1150	10	simple	simple	ADJ
taxlaw-2803	1150	11	,	,	PUNCT
taxlaw-2803	1150	12	fair	fair	ADJ
taxlaw-2803	1150	13	,	,	PUNCT
taxlaw-2803	1150	14	and	and	CCONJ
taxlaw-2803	1150	15	pro	pro	ADJ
taxlaw-2803	1150	16	-	-	ADJ
taxlaw-2803	1150	17	growth	growth	ADJ
taxlaw-2803	1150	18	:	:	PUNCT
taxlaw-2803	1150	19	proposals	proposal	NOUN
taxlaw-2803	1150	20	to	to	PART
taxlaw-2803	1150	21	fix	fix	VERB
taxlaw-2803	1150	22	america	america	PROPN
taxlaw-2803	1150	23	’s	’s	PART
taxlaw-2803	1150	24	tax	tax	NOUN
taxlaw-2803	1150	25	system	system	NOUN
taxlaw-2803	1150	26	74	74	NUM
taxlaw-2803	1150	27	(	(	PUNCT
taxlaw-2803	1150	28	2005	2005	NUM
taxlaw-2803	1150	29	)	)	PUNCT
taxlaw-2803	1151	1	[	[	X
taxlaw-2803	1151	2	hereinafter	hereinafter	NOUN
taxlaw-2803	1151	3	tax	tax	NOUN
taxlaw-2803	1151	4	reform	reform	NOUN
taxlaw-2803	1151	5	panel	panel	NOUN
taxlaw-2803	1151	6	]	]	PUNCT
taxlaw-2803	1151	7	(	(	PUNCT
taxlaw-2803	1151	8	stating	state	VERB
taxlaw-2803	1151	9	that	that	SCONJ
taxlaw-2803	1151	10	54	54	NUM
taxlaw-2803	1151	11	%	%	NOUN
taxlaw-2803	1151	12	of	of	ADP
taxlaw-2803	1151	13	homeowners	homeowner	NOUN
taxlaw-2803	1151	14	who	who	PRON
taxlaw-2803	1151	15	pay	pay	VERB
taxlaw-2803	1151	16	mortgage	mortgage	NOUN
taxlaw-2803	1151	17	interest	interest	NOUN
taxlaw-2803	1151	18	receive	receive	VERB
taxlaw-2803	1151	19	a	a	DET
taxlaw-2803	1151	20	tax	tax	NOUN
taxlaw-2803	1151	21	benefit	benefit	NOUN
taxlaw-2803	1151	22	from	from	ADP
taxlaw-2803	1151	23	the	the	DET
taxlaw-2803	1151	24	deduction	deduction	NOUN
taxlaw-2803	1151	25	)	)	PUNCT
taxlaw-2803	1151	26	.	.	PUNCT
taxlaw-2803	1152	1	fifty2011	fifty2011	NOUN
taxlaw-2803	1152	2	]	]	PUNCT
taxlaw-2803	1152	3	doing	do	VERB
taxlaw-2803	1152	4	too	too	ADV
taxlaw-2803	1152	5	much	much	ADJ
taxlaw-2803	1152	6	241	241	NUM
taxlaw-2803	1152	7	state	state	NOUN
taxlaw-2803	1152	8	and	and	CCONJ
taxlaw-2803	1152	9	local	local	ADJ
taxlaw-2803	1152	10	taxes	taxis	NOUN
taxlaw-2803	1152	11	often	often	ADV
taxlaw-2803	1152	12	are	be	AUX
taxlaw-2803	1152	13	similarly	similarly	ADV
taxlaw-2803	1152	14	well	well	ADV
taxlaw-2803	1152	15	-	-	PUNCT
taxlaw-2803	1152	16	documented	document	VERB
taxlaw-2803	1152	17	,	,	PUNCT
taxlaw-2803	1152	18	though	though	SCONJ
taxlaw-2803	1152	19	there	there	PRON
taxlaw-2803	1152	20	might	might	AUX
taxlaw-2803	1152	21	be	be	AUX
taxlaw-2803	1152	22	more	more	ADJ
taxlaw-2803	1152	23	than	than	ADP
taxlaw-2803	1152	24	two	two	NUM
taxlaw-2803	1152	25	or	or	CCONJ
taxlaw-2803	1152	26	three	three	NUM
taxlaw-2803	1152	27	numbers	number	NOUN
taxlaw-2803	1152	28	to	to	PART
taxlaw-2803	1152	29	deal	deal	VERB
taxlaw-2803	1152	30	with	with	ADP
taxlaw-2803	1152	31	.	.	PUNCT
taxlaw-2803	1153	1	employees	employee	NOUN
taxlaw-2803	1153	2	receiving	receive	VERB
taxlaw-2803	1153	3	w-2s	w-2s	NOUN
taxlaw-2803	1153	4	have	have	VERB
taxlaw-2803	1153	5	the	the	DET
taxlaw-2803	1153	6	information	information	NOUN
taxlaw-2803	1153	7	handed	hand	VERB
taxlaw-2803	1153	8	to	to	ADP
taxlaw-2803	1153	9	them	they	PRON
taxlaw-2803	1153	10	,	,	PUNCT
taxlaw-2803	1153	11	while	while	SCONJ
taxlaw-2803	1153	12	independent	independent	ADJ
taxlaw-2803	1153	13	contractors	contractor	NOUN
taxlaw-2803	1153	14	and	and	CCONJ
taxlaw-2803	1153	15	the	the	DET
taxlaw-2803	1153	16	self	self	NOUN
taxlaw-2803	1153	17	-	-	PUNCT
taxlaw-2803	1153	18	employed	employ	VERB
taxlaw-2803	1153	19	can	can	AUX
taxlaw-2803	1153	20	look	look	VERB
taxlaw-2803	1153	21	at	at	ADP
taxlaw-2803	1153	22	last	last	ADJ
taxlaw-2803	1153	23	year	year	NOUN
taxlaw-2803	1153	24	’s	’s	PART
taxlaw-2803	1153	25	tax	tax	NOUN
taxlaw-2803	1153	26	returns	return	NOUN
taxlaw-2803	1153	27	(	(	PUNCT
taxlaw-2803	1153	28	and	and	CCONJ
taxlaw-2803	1153	29	refunds	refund	NOUN
taxlaw-2803	1153	30	)	)	PUNCT
taxlaw-2803	1153	31	to	to	PART
taxlaw-2803	1153	32	see	see	VERB
taxlaw-2803	1153	33	how	how	SCONJ
taxlaw-2803	1153	34	big	big	ADJ
taxlaw-2803	1153	35	a	a	DET
taxlaw-2803	1153	36	check	check	NOUN
taxlaw-2803	1153	37	they	they	PRON
taxlaw-2803	1153	38	wrote	write	VERB
taxlaw-2803	1153	39	during	during	ADP
taxlaw-2803	1153	40	that	that	DET
taxlaw-2803	1153	41	tax	tax	NOUN
taxlaw-2803	1153	42	year	year	NOUN
taxlaw-2803	1153	43	.	.	PUNCT
taxlaw-2803	1154	1	for	for	ADP
taxlaw-2803	1154	2	real	real	ADJ
taxlaw-2803	1154	3	estate	estate	NOUN
taxlaw-2803	1154	4	and	and	CCONJ
taxlaw-2803	1154	5	other	other	ADJ
taxlaw-2803	1154	6	property	property	NOUN
taxlaw-2803	1154	7	taxes	taxis	NOUN
taxlaw-2803	1154	8	,	,	PUNCT
taxlaw-2803	1154	9	homeowners	homeowner	NOUN
taxlaw-2803	1154	10	generally	generally	ADV
taxlaw-2803	1154	11	receive	receive	VERB
taxlaw-2803	1154	12	bills	bill	NOUN
taxlaw-2803	1154	13	from	from	ADP
taxlaw-2803	1154	14	the	the	DET
taxlaw-2803	1154	15	city	city	NOUN
taxlaw-2803	1154	16	or	or	CCONJ
taxlaw-2803	1154	17	town	town	NOUN
taxlaw-2803	1154	18	showing	show	VERB
taxlaw-2803	1154	19	the	the	DET
taxlaw-2803	1154	20	taxes	taxis	NOUN
taxlaw-2803	1154	21	due	due	ADJ
taxlaw-2803	1154	22	.	.	PUNCT
taxlaw-2803	1155	1	if	if	SCONJ
taxlaw-2803	1155	2	a	a	DET
taxlaw-2803	1155	3	taxpayer	taxpayer	NOUN
taxlaw-2803	1155	4	pays	pay	VERB
taxlaw-2803	1155	5	the	the	DET
taxlaw-2803	1155	6	taxes	taxis	NOUN
taxlaw-2803	1155	7	directly	directly	ADV
taxlaw-2803	1155	8	,	,	PUNCT
taxlaw-2803	1155	9	he	he	PRON
taxlaw-2803	1155	10	needs	need	VERB
taxlaw-2803	1155	11	to	to	PART
taxlaw-2803	1155	12	keep	keep	VERB
taxlaw-2803	1155	13	track	track	NOUN
taxlaw-2803	1155	14	of	of	ADP
taxlaw-2803	1155	15	when	when	SCONJ
taxlaw-2803	1155	16	he	he	PRON
taxlaw-2803	1155	17	did	do	VERB
taxlaw-2803	1155	18	so	so	ADV
taxlaw-2803	1155	19	(	(	PUNCT
taxlaw-2803	1155	20	since	since	SCONJ
taxlaw-2803	1155	21	taxes	taxis	NOUN
taxlaw-2803	1155	22	might	might	AUX
taxlaw-2803	1155	23	have	have	AUX
taxlaw-2803	1155	24	been	be	AUX
taxlaw-2803	1155	25	billed	bill	VERB
taxlaw-2803	1155	26	at	at	ADP
taxlaw-2803	1155	27	the	the	DET
taxlaw-2803	1155	28	end	end	NOUN
taxlaw-2803	1155	29	of	of	ADP
taxlaw-2803	1155	30	the	the	DET
taxlaw-2803	1155	31	year	year	NOUN
taxlaw-2803	1155	32	,	,	PUNCT
taxlaw-2803	1155	33	but	but	CCONJ
taxlaw-2803	1155	34	not	not	PART
taxlaw-2803	1155	35	due	due	ADJ
taxlaw-2803	1155	36	until	until	ADP
taxlaw-2803	1155	37	the	the	DET
taxlaw-2803	1155	38	next	next	ADJ
taxlaw-2803	1155	39	)	)	PUNCT
taxlaw-2803	1155	40	;	;	PUNCT
taxlaw-2803	1155	41	if	if	SCONJ
taxlaw-2803	1155	42	,	,	PUNCT
taxlaw-2803	1155	43	as	as	SCONJ
taxlaw-2803	1155	44	is	be	AUX
taxlaw-2803	1155	45	common	common	ADJ
taxlaw-2803	1155	46	with	with	ADP
taxlaw-2803	1155	47	home	home	NOUN
taxlaw-2803	1155	48	mortgages	mortgage	NOUN
taxlaw-2803	1155	49	,	,	PUNCT
taxlaw-2803	1155	50	the	the	DET
taxlaw-2803	1155	51	taxpayer	taxpayer	NOUN
taxlaw-2803	1155	52	’s	’s	PART
taxlaw-2803	1155	53	bank	bank	PROPN
taxlaw-2803	1155	54	pays	pay	VERB
taxlaw-2803	1155	55	the	the	DET
taxlaw-2803	1155	56	taxes	taxis	NOUN
taxlaw-2803	1155	57	out	out	ADP
taxlaw-2803	1155	58	of	of	ADP
taxlaw-2803	1155	59	escrow	escrow	NOUN
taxlaw-2803	1155	60	,	,	PUNCT
taxlaw-2803	1155	61	they	they	PRON
taxlaw-2803	1155	62	typically	typically	ADV
taxlaw-2803	1155	63	provide	provide	VERB
taxlaw-2803	1155	64	that	that	DET
taxlaw-2803	1155	65	information	information	NOUN
taxlaw-2803	1155	66	to	to	ADP
taxlaw-2803	1155	67	the	the	DET
taxlaw-2803	1155	68	taxpayer	taxpayer	NOUN
taxlaw-2803	1155	69	.	.	PUNCT
taxlaw-2803	1156	1	on	on	ADP
taxlaw-2803	1156	2	the	the	DET
taxlaw-2803	1156	3	margins	margin	NOUN
taxlaw-2803	1156	4	there	there	ADV
taxlaw-2803	1156	5	may	may	AUX
taxlaw-2803	1156	6	be	be	AUX
taxlaw-2803	1156	7	people	people	NOUN
taxlaw-2803	1156	8	with	with	ADP
taxlaw-2803	1156	9	more	more	ADV
taxlaw-2803	1156	10	complicated	complicated	ADJ
taxlaw-2803	1156	11	state	state	NOUN
taxlaw-2803	1156	12	-	-	PUNCT
taxlaw-2803	1156	13	tax	tax	NOUN
taxlaw-2803	1156	14	situations	situation	NOUN
taxlaw-2803	1156	15	,	,	PUNCT
taxlaw-2803	1156	16	but	but	CCONJ
taxlaw-2803	1156	17	for	for	ADP
taxlaw-2803	1156	18	most	most	ADJ
taxlaw-2803	1156	19	people	people	NOUN
taxlaw-2803	1156	20	,	,	PUNCT
taxlaw-2803	1156	21	state	state	NOUN
taxlaw-2803	1156	22	taxes	taxis	NOUN
taxlaw-2803	1156	23	are	be	AUX
taxlaw-2803	1156	24	relatively	relatively	ADV
taxlaw-2803	1156	25	straightforward	straightforward	ADJ
taxlaw-2803	1156	26	and	and	CCONJ
taxlaw-2803	1156	27	well	well	ADV
taxlaw-2803	1156	28	documented	document	VERB
taxlaw-2803	1156	29	.	.	PUNCT
taxlaw-2803	1157	1	196	196	NUM
taxlaw-2803	1157	2	in	in	ADP
taxlaw-2803	1157	3	the	the	DET
taxlaw-2803	1157	4	case	case	NOUN
taxlaw-2803	1157	5	of	of	ADP
taxlaw-2803	1157	6	medical	medical	ADJ
taxlaw-2803	1157	7	expenses	expense	NOUN
taxlaw-2803	1157	8	and	and	CCONJ
taxlaw-2803	1157	9	casualty	casualty	NOUN
taxlaw-2803	1157	10	and	and	CCONJ
taxlaw-2803	1157	11	theft	theft	NOUN
taxlaw-2803	1157	12	losses	loss	NOUN
taxlaw-2803	1157	13	,	,	PUNCT
taxlaw-2803	1157	14	the	the	DET
taxlaw-2803	1157	15	largest	large	ADJ
taxlaw-2803	1157	16	expenses	expense	NOUN
taxlaw-2803	1157	17	,	,	PUNCT
taxlaw-2803	1157	18	such	such	ADJ
taxlaw-2803	1157	19	as	as	ADP
taxlaw-2803	1157	20	an	an	DET
taxlaw-2803	1157	21	elective	elective	ADJ
taxlaw-2803	1157	22	surgery	surgery	NOUN
taxlaw-2803	1157	23	or	or	CCONJ
taxlaw-2803	1157	24	a	a	DET
taxlaw-2803	1157	25	car	car	NOUN
taxlaw-2803	1157	26	theft	theft	NOUN
taxlaw-2803	1157	27	,	,	PUNCT
taxlaw-2803	1157	28	are	be	AUX
taxlaw-2803	1157	29	not	not	PART
taxlaw-2803	1157	30	likely	likely	ADJ
taxlaw-2803	1157	31	to	to	PART
taxlaw-2803	1157	32	be	be	AUX
taxlaw-2803	1157	33	recurring	recur	VERB
taxlaw-2803	1157	34	197	197	NUM
taxlaw-2803	1157	35	and	and	CCONJ
taxlaw-2803	1157	36	would	would	AUX
taxlaw-2803	1157	37	involve	involve	VERB
taxlaw-2803	1157	38	relatively	relatively	ADV
taxlaw-2803	1157	39	little	little	ADJ
taxlaw-2803	1157	40	record	record	NOUN
taxlaw-2803	1157	41	-	-	PUNCT
taxlaw-2803	1157	42	keeping	keeping	NOUN
taxlaw-2803	1157	43	.	.	PUNCT
taxlaw-2803	1158	1	198	198	NUM
taxlaw-2803	1158	2	on	on	ADP
taxlaw-2803	1158	3	the	the	DET
taxlaw-2803	1158	4	other	other	ADJ
taxlaw-2803	1158	5	hand	hand	NOUN
taxlaw-2803	1158	6	,	,	PUNCT
taxlaw-2803	1158	7	unreimbursed	unreimburse	VERB
taxlaw-2803	1158	8	employee	employee	NOUN
taxlaw-2803	1158	9	business	business	NOUN
taxlaw-2803	1158	10	expenses	expense	NOUN
taxlaw-2803	1158	11	are	be	AUX
taxlaw-2803	1158	12	more	more	ADV
taxlaw-2803	1158	13	likely	likely	ADJ
taxlaw-2803	1158	14	to	to	PART
taxlaw-2803	1158	15	be	be	AUX
taxlaw-2803	1158	16	more	more	ADV
taxlaw-2803	1158	17	recurring	recur	VERB
taxlaw-2803	1158	18	and	and	CCONJ
taxlaw-2803	1158	19	greater	great	ADJ
taxlaw-2803	1158	20	in	in	ADP
taxlaw-2803	1158	21	number	number	NOUN
taxlaw-2803	1158	22	.	.	PUNCT
taxlaw-2803	1159	1	so	so	ADV
taxlaw-2803	1159	2	itemization	itemization	NOUN
taxlaw-2803	1159	3	of	of	ADP
taxlaw-2803	1159	4	these	these	DET
taxlaw-2803	1159	5	expenses	expense	NOUN
taxlaw-2803	1159	6	may	may	AUX
taxlaw-2803	1159	7	be	be	AUX
taxlaw-2803	1159	8	more	more	ADJ
taxlaw-2803	1159	9	of	of	ADP
taxlaw-2803	1159	10	a	a	DET
taxlaw-2803	1159	11	burden	burden	NOUN
taxlaw-2803	1159	12	.	.	PUNCT
taxlaw-2803	1160	1	but	but	CCONJ
taxlaw-2803	1160	2	that	that	DET
taxlaw-2803	1160	3	burden	burden	NOUN
taxlaw-2803	1160	4	is	be	AUX
taxlaw-2803	1160	5	also	also	ADV
taxlaw-2803	1160	6	likely	likely	ADJ
taxlaw-2803	1160	7	to	to	PART
taxlaw-2803	1160	8	be	be	AUX
taxlaw-2803	1160	9	borne	bear	VERB
taxlaw-2803	1160	10	by	by	ADP
taxlaw-2803	1160	11	more	more	ADV
taxlaw-2803	1160	12	sophisticated	sophisticated	ADJ
taxlaw-2803	1160	13	taxpayers	taxpayer	NOUN
taxlaw-2803	1160	14	,	,	PUNCT
taxlaw-2803	1160	15	who	who	PRON
taxlaw-2803	1160	16	may	may	AUX
taxlaw-2803	1160	17	already	already	ADV
taxlaw-2803	1160	18	be	be	AUX
taxlaw-2803	1160	19	keeping	keep	VERB
taxlaw-2803	1160	20	records	record	NOUN
taxlaw-2803	1160	21	of	of	ADP
taxlaw-2803	1160	22	their	their	PRON
taxlaw-2803	1160	23	income	income	NOUN
taxlaw-2803	1160	24	-	-	PUNCT
taxlaw-2803	1160	25	producing	produce	VERB
taxlaw-2803	1160	26	activities	activity	NOUN
taxlaw-2803	1160	27	in	in	ADP
taxlaw-2803	1160	28	order	order	NOUN
taxlaw-2803	1160	29	to	to	PART
taxlaw-2803	1160	30	measure	measure	VERB
taxlaw-2803	1160	31	profit	profit	NOUN
taxlaw-2803	1160	32	.	.	PUNCT
taxlaw-2803	1161	1	furthermore	furthermore	ADV
taxlaw-2803	1161	2	,	,	PUNCT
taxlaw-2803	1161	3	because	because	SCONJ
taxlaw-2803	1161	4	these	these	DET
taxlaw-2803	1161	5	expenses	expense	NOUN
taxlaw-2803	1161	6	are	be	AUX
taxlaw-2803	1161	7	generally	generally	ADV
taxlaw-2803	1161	8	agreed	agree	VERB
taxlaw-2803	1161	9	to	to	PART
taxlaw-2803	1161	10	be	be	AUX
taxlaw-2803	1161	11	properly	properly	ADV
taxlaw-2803	1161	12	deductible	deductible	ADJ
taxlaw-2803	1161	13	in	in	ADP
taxlaw-2803	1161	14	measuring	measure	VERB
taxlaw-2803	1161	15	income	income	NOUN
taxlaw-2803	1161	16	,	,	PUNCT
taxlaw-2803	1161	17	this	this	PRON
taxlaw-2803	1161	18	is	be	AUX
taxlaw-2803	1161	19	likely	likely	ADJ
taxlaw-2803	1161	20	a	a	DET
taxlaw-2803	1161	21	case	case	NOUN
taxlaw-2803	1161	22	where	where	SCONJ
taxlaw-2803	1161	23	the	the	DET
taxlaw-2803	1161	24	accuracy	accuracy	NOUN
taxlaw-2803	1161	25	arguments	argument	NOUN
taxlaw-2803	1161	26	carry	carry	VERB
taxlaw-2803	1161	27	more	more	ADJ
taxlaw-2803	1161	28	weight	weight	NOUN
taxlaw-2803	1161	29	than	than	ADP
taxlaw-2803	1161	30	the	the	DET
taxlaw-2803	1161	31	simplification	simplification	NOUN
taxlaw-2803	1161	32	arguments	argument	NOUN
taxlaw-2803	1161	33	.	.	PUNCT
taxlaw-2803	1162	1	199	199	NUM
taxlaw-2803	1162	2	the	the	DET
taxlaw-2803	1162	3	inequity	inequity	NOUN
taxlaw-2803	1162	4	of	of	ADP
taxlaw-2803	1162	5	having	have	VERB
taxlaw-2803	1162	6	one	one	NUM
taxlaw-2803	1162	7	’s	’s	ADV
taxlaw-2803	1162	8	,	,	PUNCT
taxlaw-2803	1162	9	say	say	INTJ
taxlaw-2803	1162	10	,	,	PUNCT
taxlaw-2803	1162	11	charitable	charitable	ADJ
taxlaw-2803	1162	12	deduction	deduction	NOUN
taxlaw-2803	1162	13	determined	determine	VERB
taxlaw-2803	1162	14	by	by	ADP
taxlaw-2803	1162	15	the	the	DET
taxlaw-2803	1162	16	size	size	NOUN
taxlaw-2803	1162	17	of	of	ADP
taxlaw-2803	1162	18	one	one	NUM
taxlaw-2803	1162	19	’s	’s	PART
taxlaw-2803	1162	20	mortgage	mortgage	NOUN
taxlaw-2803	1162	21	may	may	AUX
taxlaw-2803	1162	22	be	be	AUX
taxlaw-2803	1162	23	easier	easy	ADJ
taxlaw-2803	1162	24	to	to	PART
taxlaw-2803	1162	25	swallow	swallow	VERB
taxlaw-2803	1162	26	if	if	SCONJ
taxlaw-2803	1162	27	we	we	PRON
taxlaw-2803	1162	28	believe	believe	VERB
taxlaw-2803	1162	29	that	that	SCONJ
taxlaw-2803	1162	30	both	both	DET
taxlaw-2803	1162	31	deductions	deduction	NOUN
taxlaw-2803	1162	32	are	be	AUX
taxlaw-2803	1162	33	essentially	essentially	ADV
taxlaw-2803	1162	34	handouts	handout	NOUN
taxlaw-2803	1162	35	from	from	ADP
taxlaw-2803	1162	36	the	the	DET
taxlaw-2803	1162	37	government	government	NOUN
taxlaw-2803	1162	38	.	.	PUNCT
taxlaw-2803	1163	1	200	200	NUM
taxlaw-2803	1163	2	but	but	CCONJ
taxlaw-2803	1163	3	where	where	SCONJ
taxlaw-2803	1163	4	someone	someone	PRON
taxlaw-2803	1163	5	clearly	clearly	ADV
taxlaw-2803	1163	6	has	have	VERB
taxlaw-2803	1163	7	expenses	expense	NOUN
taxlaw-2803	1163	8	of	of	ADP
taxlaw-2803	1163	9	earning	earn	VERB
taxlaw-2803	1163	10	income	income	NOUN
taxlaw-2803	1163	11	that	that	PRON
taxlaw-2803	1163	12	should	should	AUX
taxlaw-2803	1163	13	lower	lower	VERB
taxlaw-2803	1163	14	her	her	PRON
taxlaw-2803	1163	15	tax	tax	NOUN
taxlaw-2803	1163	16	,	,	PUNCT
taxlaw-2803	1163	17	tying	tie	VERB
taxlaw-2803	1163	18	the	the	DET
taxlaw-2803	1163	19	ability	ability	NOUN
taxlaw-2803	1163	20	to	to	PART
taxlaw-2803	1163	21	do	do	AUX
taxlaw-2803	1163	22	so	so	ADV
taxlaw-2803	1163	23	to	to	ADP
taxlaw-2803	1163	24	the	the	DET
taxlaw-2803	1163	25	size	size	NOUN
taxlaw-2803	1163	26	of	of	ADP
taxlaw-2803	1163	27	her	her	PRON
taxlaw-2803	1163	28	mortgage	mortgage	NOUN
taxlaw-2803	1163	29	or	or	CCONJ
taxlaw-2803	1163	30	state	state	NOUN
taxlaw-2803	1163	31	taxes	taxis	NOUN
taxlaw-2803	1163	32	is	be	AUX
taxlaw-2803	1163	33	less	less	ADV
taxlaw-2803	1163	34	acceptable	acceptable	ADJ
taxlaw-2803	1163	35	.	.	PUNCT
taxlaw-2803	1164	1	simplification	simplification	NOUN
taxlaw-2803	1164	2	may	may	AUX
taxlaw-2803	1164	3	be	be	AUX
taxlaw-2803	1164	4	the	the	DET
taxlaw-2803	1164	5	most	most	ADV
taxlaw-2803	1164	6	justified	justified	ADJ
taxlaw-2803	1164	7	for	for	ADP
taxlaw-2803	1164	8	the	the	DET
taxlaw-2803	1164	9	charitable	charitable	ADJ
taxlaw-2803	1164	10	contributions	contribution	NOUN
taxlaw-2803	1164	11	deduction	deduction	NOUN
taxlaw-2803	1164	12	,	,	PUNCT
taxlaw-2803	1164	13	since	since	SCONJ
taxlaw-2803	1164	14	many	many	ADJ
taxlaw-2803	1164	15	people	people	NOUN
taxlaw-2803	1164	16	give	give	VERB
taxlaw-2803	1164	17	small	small	ADJ
taxlaw-2803	1164	18	,	,	PUNCT
taxlaw-2803	1164	19	unor	unor	PROPN
taxlaw-2803	1164	20	poorly	poorly	ADV
taxlaw-2803	1164	21	documented	document	VERB
taxlaw-2803	1164	22	amounts	amount	NOUN
taxlaw-2803	1164	23	to	to	ADP
taxlaw-2803	1164	24	charity	charity	NOUN
taxlaw-2803	1164	25	,	,	PUNCT
taxlaw-2803	1164	26	such	such	ADJ
taxlaw-2803	1164	27	as	as	ADP
taxlaw-2803	1164	28	cash	cash	NOUN
taxlaw-2803	1164	29	in	in	ADP
taxlaw-2803	1164	30	the	the	DET
taxlaw-2803	1164	31	church	church	NOUN
taxlaw-2803	1164	32	collection	collection	NOUN
taxlaw-2803	1164	33	plate	plate	NOUN
taxlaw-2803	1164	34	or	or	CCONJ
taxlaw-2803	1164	35	used	use	VERB
taxlaw-2803	1164	36	clothing	clothing	NOUN
taxlaw-2803	1164	37	to	to	ADP
taxlaw-2803	1164	38	thrift	thrift	NOUN
taxlaw-2803	1164	39	shops	shop	NOUN
taxlaw-2803	1164	40	.	.	PUNCT
taxlaw-2803	1165	1	but	but	CCONJ
taxlaw-2803	1165	2	for	for	ADP
taxlaw-2803	1165	3	many	many	ADJ
taxlaw-2803	1165	4	gifts	gift	NOUN
taxlaw-2803	1165	5	,	,	PUNCT
taxlaw-2803	1165	6	charities	charity	NOUN
taxlaw-2803	1165	7	already	already	ADV
taxlaw-2803	1165	8	have	have	AUX
taxlaw-2803	1165	9	in	in	ADP
taxlaw-2803	1165	10	place	place	NOUN
taxlaw-2803	1165	11	a	a	DET
taxlaw-2803	1165	12	system	system	NOUN
taxlaw-2803	1165	13	of	of	ADP
taxlaw-2803	1165	14	receipts	receipt	NOUN
taxlaw-2803	1165	15	and	and	CCONJ
taxlaw-2803	1165	16	documentation	documentation	NOUN
taxlaw-2803	1165	17	in	in	ADP
taxlaw-2803	1165	18	order	order	NOUN
taxlaw-2803	1165	19	to	to	PART
taxlaw-2803	1165	20	four	four	NUM
taxlaw-2803	1165	21	percent	percent	NOUN
taxlaw-2803	1165	22	is	be	AUX
taxlaw-2803	1165	23	only	only	ADV
taxlaw-2803	1165	24	a	a	DET
taxlaw-2803	1165	25	narrow	narrow	ADJ
taxlaw-2803	1165	26	majority	majority	NOUN
taxlaw-2803	1165	27	,	,	PUNCT
taxlaw-2803	1165	28	however	however	ADV
taxlaw-2803	1165	29	,	,	PUNCT
taxlaw-2803	1165	30	so	so	CCONJ
taxlaw-2803	1165	31	a	a	DET
taxlaw-2803	1165	32	large	large	ADJ
taxlaw-2803	1165	33	number	number	NOUN
taxlaw-2803	1165	34	of	of	ADP
taxlaw-2803	1165	35	taxpayers	taxpayer	NOUN
taxlaw-2803	1165	36	could	could	AUX
taxlaw-2803	1165	37	still	still	ADV
taxlaw-2803	1165	38	face	face	VERB
taxlaw-2803	1165	39	some	some	DET
taxlaw-2803	1165	40	incremental	incremental	ADJ
taxlaw-2803	1165	41	complexity	complexity	NOUN
taxlaw-2803	1165	42	.	.	PUNCT
taxlaw-2803	1166	1	196	196	NUM
taxlaw-2803	1166	2	as	as	ADP
taxlaw-2803	1166	3	an	an	DET
taxlaw-2803	1166	4	alternative	alternative	NOUN
taxlaw-2803	1166	5	,	,	PUNCT
taxlaw-2803	1166	6	we	we	PRON
taxlaw-2803	1166	7	could	could	AUX
taxlaw-2803	1166	8	require	require	VERB
taxlaw-2803	1166	9	states	state	NOUN
taxlaw-2803	1166	10	and	and	CCONJ
taxlaw-2803	1166	11	municipalities	municipality	NOUN
taxlaw-2803	1166	12	to	to	PART
taxlaw-2803	1166	13	issue	issue	VERB
taxlaw-2803	1166	14	a	a	DET
taxlaw-2803	1166	15	statement	statement	NOUN
taxlaw-2803	1166	16	showing	show	VERB
taxlaw-2803	1166	17	the	the	DET
taxlaw-2803	1166	18	total	total	NOUN
taxlaw-2803	1166	19	of	of	ADP
taxlaw-2803	1166	20	all	all	DET
taxlaw-2803	1166	21	taxes	taxis	NOUN
taxlaw-2803	1166	22	paid	pay	VERB
taxlaw-2803	1166	23	in	in	ADP
taxlaw-2803	1166	24	a	a	DET
taxlaw-2803	1166	25	given	give	VERB
taxlaw-2803	1166	26	year	year	NOUN
taxlaw-2803	1166	27	.	.	PUNCT
taxlaw-2803	1167	1	this	this	PRON
taxlaw-2803	1167	2	would	would	AUX
taxlaw-2803	1167	3	impose	impose	VERB
taxlaw-2803	1167	4	some	some	DET
taxlaw-2803	1167	5	additional	additional	ADJ
taxlaw-2803	1167	6	cost	cost	NOUN
taxlaw-2803	1167	7	,	,	PUNCT
taxlaw-2803	1167	8	but	but	CCONJ
taxlaw-2803	1167	9	it	it	PRON
taxlaw-2803	1167	10	likely	likely	ADV
taxlaw-2803	1167	11	would	would	AUX
taxlaw-2803	1167	12	not	not	PART
taxlaw-2803	1167	13	be	be	AUX
taxlaw-2803	1167	14	unreasonable	unreasonable	ADJ
taxlaw-2803	1167	15	given	give	VERB
taxlaw-2803	1167	16	that	that	SCONJ
taxlaw-2803	1167	17	the	the	DET
taxlaw-2803	1167	18	information	information	NOUN
taxlaw-2803	1167	19	ought	ought	AUX
taxlaw-2803	1167	20	to	to	PART
taxlaw-2803	1167	21	be	be	AUX
taxlaw-2803	1167	22	easily	easily	ADV
taxlaw-2803	1167	23	compiled	compile	VERB
taxlaw-2803	1167	24	by	by	ADP
taxlaw-2803	1167	25	the	the	DET
taxlaw-2803	1167	26	relevant	relevant	ADJ
taxlaw-2803	1167	27	tax	tax	NOUN
taxlaw-2803	1167	28	authorities	authority	NOUN
taxlaw-2803	1167	29	.	.	PUNCT
taxlaw-2803	1168	1	states	state	NOUN
taxlaw-2803	1168	2	already	already	ADV
taxlaw-2803	1168	3	provide	provide	VERB
taxlaw-2803	1168	4	taxpayers	taxpayer	NOUN
taxlaw-2803	1168	5	with	with	ADP
taxlaw-2803	1168	6	forms	form	NOUN
taxlaw-2803	1168	7	1099	1099	NUM
taxlaw-2803	1168	8	-	-	SYM
taxlaw-2803	1168	9	g	g	NOUN
taxlaw-2803	1168	10	to	to	PART
taxlaw-2803	1168	11	document	document	VERB
taxlaw-2803	1168	12	any	any	DET
taxlaw-2803	1168	13	state	state	NOUN
taxlaw-2803	1168	14	tax	tax	NOUN
taxlaw-2803	1168	15	refunds	refund	NOUN
taxlaw-2803	1168	16	paid	pay	VERB
taxlaw-2803	1168	17	during	during	ADP
taxlaw-2803	1168	18	the	the	DET
taxlaw-2803	1168	19	tax	tax	NOUN
taxlaw-2803	1168	20	year	year	NOUN
taxlaw-2803	1168	21	.	.	PUNCT
taxlaw-2803	1169	1	197	197	NUM
taxlaw-2803	1169	2	someone	someone	PRON
taxlaw-2803	1169	3	with	with	ADP
taxlaw-2803	1169	4	a	a	DET
taxlaw-2803	1169	5	chronic	chronic	ADJ
taxlaw-2803	1169	6	medical	medical	ADJ
taxlaw-2803	1169	7	condition	condition	NOUN
taxlaw-2803	1169	8	might	might	AUX
taxlaw-2803	1169	9	have	have	VERB
taxlaw-2803	1169	10	costs	cost	NOUN
taxlaw-2803	1169	11	that	that	PRON
taxlaw-2803	1169	12	would	would	AUX
taxlaw-2803	1169	13	routinely	routinely	ADV
taxlaw-2803	1169	14	break	break	VERB
taxlaw-2803	1169	15	the	the	DET
taxlaw-2803	1169	16	7.5	7.5	NUM
taxlaw-2803	1169	17	%	%	NOUN
taxlaw-2803	1169	18	agi	agi	NOUN
taxlaw-2803	1169	19	floor	floor	NOUN
taxlaw-2803	1169	20	—	—	PUNCT
taxlaw-2803	1169	21	but	but	CCONJ
taxlaw-2803	1169	22	such	such	DET
taxlaw-2803	1169	23	a	a	DET
taxlaw-2803	1169	24	person	person	NOUN
taxlaw-2803	1169	25	is	be	AUX
taxlaw-2803	1169	26	also	also	ADV
taxlaw-2803	1169	27	likely	likely	ADJ
taxlaw-2803	1169	28	to	to	PART
taxlaw-2803	1169	29	be	be	AUX
taxlaw-2803	1169	30	insured	insure	VERB
taxlaw-2803	1169	31	(	(	PUNCT
taxlaw-2803	1169	32	realistically	realistically	ADV
taxlaw-2803	1169	33	,	,	PUNCT
taxlaw-2803	1169	34	an	an	DET
taxlaw-2803	1169	35	uninsured	uninsured	NOUN
taxlaw-2803	1169	36	chronically	chronically	ADV
taxlaw-2803	1169	37	ill	ill	ADJ
taxlaw-2803	1169	38	person	person	NOUN
taxlaw-2803	1169	39	is	be	AUX
taxlaw-2803	1169	40	not	not	PART
taxlaw-2803	1169	41	likely	likely	ADJ
taxlaw-2803	1169	42	to	to	PART
taxlaw-2803	1169	43	be	be	AUX
taxlaw-2803	1169	44	able	able	ADJ
taxlaw-2803	1169	45	to	to	PART
taxlaw-2803	1169	46	bear	bear	VERB
taxlaw-2803	1169	47	those	those	DET
taxlaw-2803	1169	48	costs	cost	NOUN
taxlaw-2803	1169	49	ongoing	ongoing	ADJ
taxlaw-2803	1169	50	)	)	PUNCT
taxlaw-2803	1169	51	and	and	CCONJ
taxlaw-2803	1169	52	thus	thus	ADV
taxlaw-2803	1169	53	not	not	PART
taxlaw-2803	1169	54	bear	bear	VERB
taxlaw-2803	1169	55	the	the	DET
taxlaw-2803	1169	56	brunt	brunt	NOUN
taxlaw-2803	1169	57	of	of	ADP
taxlaw-2803	1169	58	the	the	DET
taxlaw-2803	1169	59	costs	cost	NOUN
taxlaw-2803	1169	60	himself	himself	PRON
taxlaw-2803	1169	61	.	.	PUNCT
taxlaw-2803	1170	1	198	198	NUM
taxlaw-2803	1170	2	elderly	elderly	ADJ
taxlaw-2803	1170	3	insured	insure	VERB
taxlaw-2803	1170	4	taxpayers	taxpayer	NOUN
taxlaw-2803	1170	5	may	may	AUX
taxlaw-2803	1170	6	be	be	AUX
taxlaw-2803	1170	7	an	an	DET
taxlaw-2803	1170	8	exception	exception	NOUN
taxlaw-2803	1170	9	to	to	ADP
taxlaw-2803	1170	10	this	this	PRON
taxlaw-2803	1170	11	.	.	PUNCT
taxlaw-2803	1171	1	whereas	whereas	SCONJ
taxlaw-2803	1171	2	most	most	ADJ
taxlaw-2803	1171	3	insured	insured	ADJ
taxlaw-2803	1171	4	taxpayers	taxpayer	NOUN
taxlaw-2803	1171	5	are	be	AUX
taxlaw-2803	1171	6	unlikely	unlikely	ADJ
taxlaw-2803	1171	7	to	to	PART
taxlaw-2803	1171	8	spend	spend	VERB
taxlaw-2803	1171	9	enough	enough	ADJ
taxlaw-2803	1171	10	in	in	ADP
taxlaw-2803	1171	11	prescription	prescription	NOUN
taxlaw-2803	1171	12	and	and	CCONJ
taxlaw-2803	1171	13	doctor	doctor	NOUN
taxlaw-2803	1171	14	-	-	PUNCT
taxlaw-2803	1171	15	visit	visit	NOUN
taxlaw-2803	1171	16	copayments	copayment	NOUN
taxlaw-2803	1171	17	to	to	PART
taxlaw-2803	1171	18	exceed	exceed	VERB
taxlaw-2803	1171	19	the	the	DET
taxlaw-2803	1171	20	7.5	7.5	NUM
taxlaw-2803	1171	21	%	%	NOUN
taxlaw-2803	1171	22	of	of	ADP
taxlaw-2803	1171	23	agi	agi	NOUN
taxlaw-2803	1171	24	threshold	threshold	NOUN
taxlaw-2803	1171	25	,	,	PUNCT
taxlaw-2803	1171	26	the	the	DET
taxlaw-2803	1171	27	combination	combination	NOUN
taxlaw-2803	1171	28	of	of	ADP
taxlaw-2803	1171	29	a	a	DET
taxlaw-2803	1171	30	high	high	ADJ
taxlaw-2803	1171	31	number	number	NOUN
taxlaw-2803	1171	32	of	of	ADP
taxlaw-2803	1171	33	copayments	copayment	NOUN
taxlaw-2803	1171	34	plus	plus	CCONJ
taxlaw-2803	1171	35	relatively	relatively	ADV
taxlaw-2803	1171	36	low	low	ADJ
taxlaw-2803	1171	37	income	income	NOUN
taxlaw-2803	1171	38	mean	mean	VERB
taxlaw-2803	1171	39	that	that	SCONJ
taxlaw-2803	1171	40	elderly	elderly	ADJ
taxlaw-2803	1171	41	insured	insured	ADJ
taxlaw-2803	1171	42	taxpayers	taxpayer	NOUN
taxlaw-2803	1171	43	may	may	AUX
taxlaw-2803	1171	44	exceed	exceed	VERB
taxlaw-2803	1171	45	it	it	PRON
taxlaw-2803	1171	46	more	more	ADV
taxlaw-2803	1171	47	often	often	ADV
taxlaw-2803	1171	48	.	.	PUNCT
taxlaw-2803	1172	1	(	(	PUNCT
taxlaw-2803	1172	2	though	though	SCONJ
taxlaw-2803	1172	3	the	the	DET
taxlaw-2803	1172	4	elderly	elderly	ADJ
taxlaw-2803	1172	5	also	also	ADV
taxlaw-2803	1172	6	have	have	VERB
taxlaw-2803	1172	7	a	a	DET
taxlaw-2803	1172	8	higher	high	ADJ
taxlaw-2803	1172	9	standard	standard	ADJ
taxlaw-2803	1172	10	deduction	deduction	NOUN
taxlaw-2803	1172	11	,	,	PUNCT
taxlaw-2803	1172	12	and	and	CCONJ
taxlaw-2803	1172	13	thus	thus	ADV
taxlaw-2803	1172	14	a	a	DET
taxlaw-2803	1172	15	higher	high	ADJ
taxlaw-2803	1172	16	floor	floor	NOUN
taxlaw-2803	1172	17	on	on	ADP
taxlaw-2803	1172	18	the	the	DET
taxlaw-2803	1172	19	total	total	NOUN
taxlaw-2803	1172	20	of	of	ADP
taxlaw-2803	1172	21	their	their	PRON
taxlaw-2803	1172	22	itemized	itemize	VERB
taxlaw-2803	1172	23	deductions	deduction	NOUN
taxlaw-2803	1172	24	.	.	PUNCT
taxlaw-2803	1173	1	see	see	VERB
taxlaw-2803	1173	2	supra	supra	PROPN
taxlaw-2803	1173	3	note	note	PROPN
taxlaw-2803	1173	4	21	21	NUM
taxlaw-2803	1173	5	.	.	PUNCT
taxlaw-2803	1173	6	)	)	PUNCT
taxlaw-2803	1174	1	the	the	DET
taxlaw-2803	1174	2	staff	staff	NOUN
taxlaw-2803	1174	3	of	of	ADP
taxlaw-2803	1174	4	the	the	DET
taxlaw-2803	1174	5	joint	joint	ADJ
taxlaw-2803	1174	6	committee	committee	NOUN
taxlaw-2803	1174	7	on	on	ADP
taxlaw-2803	1174	8	taxation	taxation	NOUN
taxlaw-2803	1174	9	does	do	AUX
taxlaw-2803	1174	10	not	not	PART
taxlaw-2803	1174	11	include	include	VERB
taxlaw-2803	1174	12	copayments	copayment	NOUN
taxlaw-2803	1174	13	by	by	ADP
taxlaw-2803	1174	14	the	the	DET
taxlaw-2803	1174	15	insured	insure	VERB
taxlaw-2803	1174	16	elderly	elderly	ADJ
taxlaw-2803	1174	17	in	in	ADP
taxlaw-2803	1174	18	its	its	PRON
taxlaw-2803	1174	19	discussion	discussion	NOUN
taxlaw-2803	1174	20	of	of	ADP
taxlaw-2803	1174	21	common	common	ADJ
taxlaw-2803	1174	22	§	§	NOUN
taxlaw-2803	1174	23	213	213	NUM
taxlaw-2803	1174	24	deductions	deduction	NOUN
taxlaw-2803	1174	25	.	.	PUNCT
taxlaw-2803	1175	1	see	see	VERB
taxlaw-2803	1175	2	staff	staff	NOUN
taxlaw-2803	1175	3	of	of	ADP
taxlaw-2803	1175	4	the	the	DET
taxlaw-2803	1175	5	joint	joint	ADJ
taxlaw-2803	1175	6	comm	comm	NOUN
taxlaw-2803	1175	7	.	.	PUNCT
taxlaw-2803	1176	1	on	on	ADP
taxlaw-2803	1176	2	tax’n	tax’n	NUM
taxlaw-2803	1176	3	,	,	PUNCT
taxlaw-2803	1176	4	110th	110th	ADJ
taxlaw-2803	1176	5	,	,	PUNCT
taxlaw-2803	1176	6	tax	tax	NOUN
taxlaw-2803	1176	7	expenditures	expenditure	NOUN
taxlaw-2803	1176	8	for	for	ADP
taxlaw-2803	1176	9	health	health	NOUN
taxlaw-2803	1176	10	care	care	NOUN
taxlaw-2803	1176	11	23	23	NUM
taxlaw-2803	1176	12	(	(	PUNCT
taxlaw-2803	1176	13	joint	joint	ADJ
taxlaw-2803	1176	14	comm	comm	NOUN
taxlaw-2803	1176	15	.	.	PUNCT
taxlaw-2803	1177	1	print	print	NOUN
taxlaw-2803	1177	2	2008	2008	NUM
taxlaw-2803	1177	3	)	)	PUNCT
taxlaw-2803	1178	1	[	[	X
taxlaw-2803	1178	2	hereinafter	hereinafter	NOUN
taxlaw-2803	1178	3	tax	tax	NOUN
taxlaw-2803	1178	4	expenditures	expenditure	NOUN
taxlaw-2803	1178	5	for	for	ADP
taxlaw-2803	1178	6	health	health	NOUN
taxlaw-2803	1178	7	care	care	NOUN
taxlaw-2803	1178	8	]	]	X
taxlaw-2803	1178	9	.	.	PUNCT
taxlaw-2803	1179	1	199	199	NUM
taxlaw-2803	1179	2	see	see	VERB
taxlaw-2803	1179	3	supra	supra	PROPN
taxlaw-2803	1179	4	notes	note	VERB
taxlaw-2803	1179	5	181	181	NUM
taxlaw-2803	1179	6	-	-	SYM
taxlaw-2803	1179	7	183	183	NUM
taxlaw-2803	1179	8	and	and	CCONJ
taxlaw-2803	1179	9	accompanying	accompany	VERB
taxlaw-2803	1179	10	text	text	NOUN
taxlaw-2803	1179	11	.	.	PUNCT
taxlaw-2803	1180	1	200	200	NUM
taxlaw-2803	1180	2	see	see	VERB
taxlaw-2803	1180	3	supra	supra	PROPN
taxlaw-2803	1180	4	note	note	NOUN
taxlaw-2803	1180	5	101	101	NUM
taxlaw-2803	1180	6	.	.	NOUN
taxlaw-2803	1180	7	242	242	NUM
taxlaw-2803	1180	8	columbia	columbia	PROPN
taxlaw-2803	1180	9	journal	journal	PROPN
taxlaw-2803	1180	10	of	of	ADP
taxlaw-2803	1180	11	tax	tax	NOUN
taxlaw-2803	1180	12	law	law	NOUN
taxlaw-2803	1180	13	[	[	X
taxlaw-2803	1180	14	vol.2:203	vol.2:203	AUX
taxlaw-2803	1180	15	serve	serve	VERB
taxlaw-2803	1180	16	current	current	ADJ
taxlaw-2803	1180	17	itemizers	itemizer	NOUN
taxlaw-2803	1180	18	.	.	PUNCT
taxlaw-2803	1181	1	201	201	NUM
taxlaw-2803	1181	2	perhaps	perhaps	ADV
taxlaw-2803	1181	3	some	some	DET
taxlaw-2803	1181	4	giving	giving	NOUN
taxlaw-2803	1181	5	that	that	PRON
taxlaw-2803	1181	6	had	have	AUX
taxlaw-2803	1181	7	been	be	AUX
taxlaw-2803	1181	8	ad	ad	X
taxlaw-2803	1181	9	hoc	hoc	X
taxlaw-2803	1181	10	would	would	AUX
taxlaw-2803	1181	11	move	move	VERB
taxlaw-2803	1181	12	into	into	ADP
taxlaw-2803	1181	13	these	these	DET
taxlaw-2803	1181	14	more	more	ADV
taxlaw-2803	1181	15	organized	organize	VERB
taxlaw-2803	1181	16	settings	setting	NOUN
taxlaw-2803	1181	17	following	follow	VERB
taxlaw-2803	1181	18	a	a	DET
taxlaw-2803	1181	19	change	change	NOUN
taxlaw-2803	1181	20	—	—	PUNCT
taxlaw-2803	1181	21	writing	write	VERB
taxlaw-2803	1181	22	an	an	DET
taxlaw-2803	1181	23	annual	annual	ADJ
taxlaw-2803	1181	24	check	check	NOUN
taxlaw-2803	1181	25	to	to	ADP
taxlaw-2803	1181	26	one	one	NUM
taxlaw-2803	1181	27	’s	’s	PART
taxlaw-2803	1181	28	church	church	NOUN
taxlaw-2803	1181	29	,	,	PUNCT
taxlaw-2803	1181	30	for	for	ADP
taxlaw-2803	1181	31	example	example	NOUN
taxlaw-2803	1181	32	,	,	PUNCT
taxlaw-2803	1181	33	instead	instead	ADV
taxlaw-2803	1181	34	of	of	ADP
taxlaw-2803	1181	35	dropping	drop	VERB
taxlaw-2803	1181	36	cash	cash	NOUN
taxlaw-2803	1181	37	in	in	ADP
taxlaw-2803	1181	38	the	the	DET
taxlaw-2803	1181	39	collection	collection	NOUN
taxlaw-2803	1181	40	plate	plate	NOUN
taxlaw-2803	1181	41	.	.	PUNCT
taxlaw-2803	1182	1	whether	whether	SCONJ
taxlaw-2803	1182	2	this	this	PRON
taxlaw-2803	1182	3	would	would	AUX
taxlaw-2803	1182	4	affect	affect	VERB
taxlaw-2803	1182	5	the	the	DET
taxlaw-2803	1182	6	overall	overall	ADJ
taxlaw-2803	1182	7	character	character	NOUN
taxlaw-2803	1182	8	of	of	ADP
taxlaw-2803	1182	9	giving	giving	NOUN
taxlaw-2803	1182	10	is	be	AUX
taxlaw-2803	1182	11	beyond	beyond	ADP
taxlaw-2803	1182	12	the	the	DET
taxlaw-2803	1182	13	scope	scope	NOUN
taxlaw-2803	1182	14	of	of	ADP
taxlaw-2803	1182	15	this	this	DET
taxlaw-2803	1182	16	article	article	NOUN
taxlaw-2803	1182	17	,	,	PUNCT
taxlaw-2803	1182	18	but	but	CCONJ
taxlaw-2803	1182	19	any	any	DET
taxlaw-2803	1182	20	change	change	NOUN
taxlaw-2803	1182	21	probably	probably	ADV
taxlaw-2803	1182	22	would	would	AUX
taxlaw-2803	1182	23	not	not	PART
taxlaw-2803	1182	24	be	be	AUX
taxlaw-2803	1182	25	dramatic	dramatic	ADJ
taxlaw-2803	1182	26	.	.	PUNCT
taxlaw-2803	1183	1	however	however	ADV
taxlaw-2803	1183	2	,	,	PUNCT
taxlaw-2803	1183	3	given	give	VERB
taxlaw-2803	1183	4	that	that	SCONJ
taxlaw-2803	1183	5	the	the	DET
taxlaw-2803	1183	6	charitable	charitable	ADJ
taxlaw-2803	1183	7	deduction	deduction	NOUN
taxlaw-2803	1183	8	faces	face	VERB
taxlaw-2803	1183	9	perhaps	perhaps	ADV
taxlaw-2803	1183	10	the	the	DET
taxlaw-2803	1183	11	most	most	ADV
taxlaw-2803	1183	12	political	political	ADJ
taxlaw-2803	1183	13	pressure	pressure	NOUN
taxlaw-2803	1183	14	to	to	PART
taxlaw-2803	1183	15	be	be	AUX
taxlaw-2803	1183	16	moved	move	VERB
taxlaw-2803	1183	17	above	above	ADP
taxlaw-2803	1183	18	the	the	DET
taxlaw-2803	1183	19	line	line	NOUN
taxlaw-2803	1183	20	—	—	PUNCT
taxlaw-2803	1183	21	and	and	CCONJ
taxlaw-2803	1183	22	,	,	PUNCT
taxlaw-2803	1183	23	indeed	indeed	ADV
taxlaw-2803	1183	24	,	,	PUNCT
taxlaw-2803	1183	25	was	be	AUX
taxlaw-2803	1183	26	at	at	ADP
taxlaw-2803	1183	27	least	least	ADJ
taxlaw-2803	1183	28	partially	partially	ADV
taxlaw-2803	1183	29	above	above	ADP
taxlaw-2803	1183	30	the	the	DET
taxlaw-2803	1183	31	line	line	NOUN
taxlaw-2803	1183	32	from	from	ADP
taxlaw-2803	1183	33	1982	1982	NUM
taxlaw-2803	1183	34	to	to	ADP
taxlaw-2803	1183	35	1986	1986	NUM
taxlaw-2803	1183	36	202	202	NUM
taxlaw-2803	1183	37	and	and	CCONJ
taxlaw-2803	1183	38	was	be	AUX
taxlaw-2803	1183	39	nearly	nearly	ADV
taxlaw-2803	1183	40	made	make	VERB
taxlaw-2803	1183	41	so	so	ADV
taxlaw-2803	1183	42	again	again	ADV
taxlaw-2803	1183	43	in	in	ADP
taxlaw-2803	1183	44	2005	2005	NUM
taxlaw-2803	1183	45	203	203	NUM
taxlaw-2803	1183	46	—	—	PUNCT
taxlaw-2803	1183	47	it	it	PRON
taxlaw-2803	1183	48	seems	seem	VERB
taxlaw-2803	1183	49	that	that	SCONJ
taxlaw-2803	1183	50	public	public	ADJ
taxlaw-2803	1183	51	opinion	opinion	NOUN
taxlaw-2803	1183	52	does	do	AUX
taxlaw-2803	1183	53	not	not	PART
taxlaw-2803	1183	54	consider	consider	VERB
taxlaw-2803	1183	55	the	the	DET
taxlaw-2803	1183	56	additional	additional	ADJ
taxlaw-2803	1183	57	complexity	complexity	NOUN
taxlaw-2803	1183	58	to	to	PART
taxlaw-2803	1183	59	be	be	AUX
taxlaw-2803	1183	60	large	large	ADJ
taxlaw-2803	1183	61	.	.	PUNCT
taxlaw-2803	1184	1	3	3	X
taxlaw-2803	1184	2	.	.	X
taxlaw-2803	1184	3	summary	summary	VERB
taxlaw-2803	1184	4	the	the	DET
taxlaw-2803	1184	5	previous	previous	ADJ
taxlaw-2803	1184	6	two	two	NUM
taxlaw-2803	1184	7	subsections	subsection	NOUN
taxlaw-2803	1184	8	argue	argue	VERB
taxlaw-2803	1184	9	that	that	SCONJ
taxlaw-2803	1184	10	the	the	DET
taxlaw-2803	1184	11	costs	cost	NOUN
taxlaw-2803	1184	12	of	of	ADP
taxlaw-2803	1184	13	itemizing	itemizing	NOUN
taxlaw-2803	1184	14	are	be	AUX
taxlaw-2803	1184	15	not	not	PART
taxlaw-2803	1184	16	large	large	ADJ
taxlaw-2803	1184	17	and	and	CCONJ
taxlaw-2803	1184	18	may	may	AUX
taxlaw-2803	1184	19	be	be	AUX
taxlaw-2803	1184	20	justified	justify	VERB
taxlaw-2803	1184	21	much	much	ADJ
taxlaw-2803	1184	22	of	of	ADP
taxlaw-2803	1184	23	the	the	DET
taxlaw-2803	1184	24	time	time	NOUN
taxlaw-2803	1184	25	.	.	PUNCT
taxlaw-2803	1185	1	in	in	ADP
taxlaw-2803	1185	2	addition	addition	NOUN
taxlaw-2803	1185	3	,	,	PUNCT
taxlaw-2803	1185	4	under	under	ADP
taxlaw-2803	1185	5	this	this	DET
taxlaw-2803	1185	6	article	article	NOUN
taxlaw-2803	1185	7	’s	’s	PART
taxlaw-2803	1185	8	proposal	proposal	NOUN
taxlaw-2803	1185	9	,	,	PUNCT
taxlaw-2803	1185	10	the	the	DET
taxlaw-2803	1185	11	costs	cost	NOUN
taxlaw-2803	1185	12	themselves	themselves	PRON
taxlaw-2803	1185	13	are	be	AUX
taxlaw-2803	1185	14	limited	limited	ADJ
taxlaw-2803	1185	15	.	.	PUNCT
taxlaw-2803	1186	1	first	first	ADV
taxlaw-2803	1186	2	,	,	PUNCT
taxlaw-2803	1186	3	replacing	replace	VERB
taxlaw-2803	1186	4	the	the	DET
taxlaw-2803	1186	5	standard	standard	ADJ
taxlaw-2803	1186	6	deduction	deduction	NOUN
taxlaw-2803	1186	7	with	with	ADP
taxlaw-2803	1186	8	floors	floor	NOUN
taxlaw-2803	1186	9	will	will	AUX
taxlaw-2803	1186	10	not	not	PART
taxlaw-2803	1186	11	cause	cause	VERB
taxlaw-2803	1186	12	most	most	ADJ
taxlaw-2803	1186	13	current	current	ADJ
taxlaw-2803	1186	14	non	non	NOUN
taxlaw-2803	1186	15	-	-	NOUN
taxlaw-2803	1186	16	itemizers	itemizer	NOUN
taxlaw-2803	1186	17	to	to	PART
taxlaw-2803	1186	18	begin	begin	VERB
taxlaw-2803	1186	19	itemizing	itemize	VERB
taxlaw-2803	1186	20	.	.	PUNCT
taxlaw-2803	1187	1	many	many	ADJ
taxlaw-2803	1187	2	non	non	NOUN
taxlaw-2803	1187	3	-	-	NOUN
taxlaw-2803	1187	4	itemizers	itemizer	NOUN
taxlaw-2803	1187	5	will	will	AUX
taxlaw-2803	1187	6	continue	continue	VERB
taxlaw-2803	1187	7	to	to	PART
taxlaw-2803	1187	8	have	have	VERB
taxlaw-2803	1187	9	itemizable	itemizable	ADJ
taxlaw-2803	1187	10	expenses	expense	NOUN
taxlaw-2803	1187	11	below	below	ADP
taxlaw-2803	1187	12	the	the	DET
taxlaw-2803	1187	13	floor	floor	NOUN
taxlaw-2803	1187	14	for	for	ADP
taxlaw-2803	1187	15	a	a	DET
taxlaw-2803	1187	16	given	give	VERB
taxlaw-2803	1187	17	deduction	deduction	NOUN
taxlaw-2803	1187	18	.	.	PUNCT
taxlaw-2803	1188	1	second	second	ADJ
taxlaw-2803	1188	2	,	,	PUNCT
taxlaw-2803	1188	3	those	those	PRON
taxlaw-2803	1188	4	that	that	PRON
taxlaw-2803	1188	5	do	do	AUX
taxlaw-2803	1188	6	begin	begin	VERB
taxlaw-2803	1188	7	itemizing	itemize	VERB
taxlaw-2803	1188	8	are	be	AUX
taxlaw-2803	1188	9	likely	likely	ADJ
taxlaw-2803	1188	10	to	to	PART
taxlaw-2803	1188	11	do	do	VERB
taxlaw-2803	1188	12	so	so	ADV
taxlaw-2803	1188	13	for	for	ADP
taxlaw-2803	1188	14	only	only	ADV
taxlaw-2803	1188	15	a	a	DET
taxlaw-2803	1188	16	fraction	fraction	NOUN
taxlaw-2803	1188	17	of	of	ADP
taxlaw-2803	1188	18	the	the	DET
taxlaw-2803	1188	19	total	total	ADJ
taxlaw-2803	1188	20	categories	category	NOUN
taxlaw-2803	1188	21	of	of	ADP
taxlaw-2803	1188	22	deduction	deduction	NOUN
taxlaw-2803	1188	23	,	,	PUNCT
taxlaw-2803	1188	24	perhaps	perhaps	ADV
taxlaw-2803	1188	25	only	only	ADV
taxlaw-2803	1188	26	one	one	NUM
taxlaw-2803	1188	27	.	.	PUNCT
taxlaw-2803	1189	1	this	this	PRON
taxlaw-2803	1189	2	limits	limit	VERB
taxlaw-2803	1189	3	the	the	DET
taxlaw-2803	1189	4	costs	cost	NOUN
taxlaw-2803	1189	5	further	far	ADV
taxlaw-2803	1189	6	,	,	PUNCT
taxlaw-2803	1189	7	since	since	SCONJ
taxlaw-2803	1189	8	they	they	PRON
taxlaw-2803	1189	9	would	would	AUX
taxlaw-2803	1189	10	not	not	PART
taxlaw-2803	1189	11	have	have	VERB
taxlaw-2803	1189	12	to	to	PART
taxlaw-2803	1189	13	bear	bear	VERB
taxlaw-2803	1189	14	the	the	DET
taxlaw-2803	1189	15	full	full	ADJ
taxlaw-2803	1189	16	record	record	NOUN
taxlaw-2803	1189	17	-	-	PUNCT
taxlaw-2803	1189	18	keeping	keep	VERB
taxlaw-2803	1189	19	costs	cost	NOUN
taxlaw-2803	1189	20	that	that	SCONJ
taxlaw-2803	1189	21	current	current	ADJ
taxlaw-2803	1189	22	itemizers	itemizer	NOUN
taxlaw-2803	1189	23	do	do	VERB
taxlaw-2803	1189	24	.	.	PUNCT
taxlaw-2803	1190	1	204	204	NUM
taxlaw-2803	1190	2	ultimately	ultimately	ADV
taxlaw-2803	1190	3	,	,	PUNCT
taxlaw-2803	1190	4	however	however	ADV
taxlaw-2803	1190	5	much	much	ADV
taxlaw-2803	1190	6	additional	additional	ADJ
taxlaw-2803	1190	7	complexity	complexity	NOUN
taxlaw-2803	1190	8	is	be	AUX
taxlaw-2803	1190	9	created	create	VERB
taxlaw-2803	1190	10	is	be	AUX
taxlaw-2803	1190	11	an	an	DET
taxlaw-2803	1190	12	empirical	empirical	ADJ
taxlaw-2803	1190	13	question	question	NOUN
taxlaw-2803	1190	14	that	that	PRON
taxlaw-2803	1190	15	depends	depend	VERB
taxlaw-2803	1190	16	on	on	ADP
taxlaw-2803	1190	17	the	the	DET
taxlaw-2803	1190	18	size	size	NOUN
taxlaw-2803	1190	19	of	of	ADP
taxlaw-2803	1190	20	the	the	DET
taxlaw-2803	1190	21	zba	zba	NOUN
taxlaw-2803	1190	22	and	and	CCONJ
taxlaw-2803	1190	23	the	the	DET
taxlaw-2803	1190	24	floors	floor	NOUN
taxlaw-2803	1190	25	,	,	PUNCT
taxlaw-2803	1190	26	and	and	CCONJ
taxlaw-2803	1190	27	thus	thus	ADV
taxlaw-2803	1190	28	requires	require	VERB
taxlaw-2803	1190	29	additional	additional	ADJ
taxlaw-2803	1190	30	research	research	NOUN
taxlaw-2803	1190	31	.	.	PUNCT
taxlaw-2803	1191	1	e.	e.	PROPN
taxlaw-2803	1191	2	policy	policy	PROPN
taxlaw-2803	1191	3	benefits	benefit	NOUN
taxlaw-2803	1191	4	of	of	ADP
taxlaw-2803	1191	5	tax	tax	NOUN
taxlaw-2803	1191	6	floors	floor	NOUN
taxlaw-2803	1191	7	this	this	DET
taxlaw-2803	1191	8	section	section	NOUN
taxlaw-2803	1191	9	address	address	NOUN
taxlaw-2803	1191	10	an	an	DET
taxlaw-2803	1191	11	additional	additional	ADJ
taxlaw-2803	1191	12	argument	argument	NOUN
taxlaw-2803	1191	13	in	in	ADP
taxlaw-2803	1191	14	favor	favor	NOUN
taxlaw-2803	1191	15	of	of	ADP
taxlaw-2803	1191	16	this	this	DET
taxlaw-2803	1191	17	proposal	proposal	NOUN
taxlaw-2803	1191	18	,	,	PUNCT
taxlaw-2803	1191	19	separate	separate	ADJ
taxlaw-2803	1191	20	from	from	ADP
taxlaw-2803	1191	21	the	the	DET
taxlaw-2803	1191	22	benefits	benefit	NOUN
taxlaw-2803	1191	23	of	of	ADP
taxlaw-2803	1191	24	separating	separate	VERB
taxlaw-2803	1191	25	the	the	DET
taxlaw-2803	1191	26	progressivity	progressivity	NOUN
taxlaw-2803	1191	27	and	and	CCONJ
taxlaw-2803	1191	28	simplification	simplification	NOUN
taxlaw-2803	1191	29	purposes	purpose	NOUN
taxlaw-2803	1191	30	of	of	ADP
taxlaw-2803	1191	31	the	the	DET
taxlaw-2803	1191	32	standard	standard	ADJ
taxlaw-2803	1191	33	deduction	deduction	NOUN
taxlaw-2803	1191	34	,	,	PUNCT
taxlaw-2803	1191	35	namely	namely	ADV
taxlaw-2803	1191	36	the	the	DET
taxlaw-2803	1191	37	particular	particular	ADJ
taxlaw-2803	1191	38	policy	policy	NOUN
taxlaw-2803	1191	39	benefits	benefit	NOUN
taxlaw-2803	1191	40	of	of	ADP
taxlaw-2803	1191	41	using	use	VERB
taxlaw-2803	1191	42	floors	floor	NOUN
taxlaw-2803	1191	43	.	.	PUNCT
taxlaw-2803	1192	1	as	as	SCONJ
taxlaw-2803	1192	2	noted	note	VERB
taxlaw-2803	1192	3	above	above	ADV
taxlaw-2803	1192	4	,	,	PUNCT
taxlaw-2803	1192	5	we	we	PRON
taxlaw-2803	1192	6	can	can	AUX
taxlaw-2803	1192	7	achieve	achieve	VERB
taxlaw-2803	1192	8	the	the	DET
taxlaw-2803	1192	9	same	same	ADJ
taxlaw-2803	1192	10	effect	effect	NOUN
taxlaw-2803	1192	11	as	as	ADP
taxlaw-2803	1192	12	a	a	DET
taxlaw-2803	1192	13	floor	floor	NOUN
taxlaw-2803	1192	14	with	with	ADP
taxlaw-2803	1192	15	a	a	DET
taxlaw-2803	1192	16	combination	combination	NOUN
taxlaw-2803	1192	17	of	of	ADP
taxlaw-2803	1192	18	a	a	DET
taxlaw-2803	1192	19	standard	standard	ADJ
taxlaw-2803	1192	20	deduction	deduction	NOUN
taxlaw-2803	1192	21	and	and	CCONJ
taxlaw-2803	1192	22	a	a	DET
taxlaw-2803	1192	23	change	change	NOUN
taxlaw-2803	1192	24	in	in	ADP
taxlaw-2803	1192	25	exemptions	exemption	NOUN
taxlaw-2803	1192	26	,	,	PUNCT
taxlaw-2803	1192	27	205	205	NUM
taxlaw-2803	1192	28	and	and	CCONJ
taxlaw-2803	1192	29	the	the	DET
taxlaw-2803	1192	30	same	same	ADJ
taxlaw-2803	1192	31	is	be	AUX
taxlaw-2803	1192	32	true	true	ADJ
taxlaw-2803	1192	33	at	at	ADP
taxlaw-2803	1192	34	the	the	DET
taxlaw-2803	1192	35	level	level	NOUN
taxlaw-2803	1192	36	of	of	ADP
taxlaw-2803	1192	37	the	the	DET
taxlaw-2803	1192	38	individual	individual	ADJ
taxlaw-2803	1192	39	itemized	itemize	VERB
taxlaw-2803	1192	40	deductions	deduction	NOUN
taxlaw-2803	1192	41	—	—	PUNCT
taxlaw-2803	1192	42	rather	rather	ADV
taxlaw-2803	1192	43	than	than	ADP
taxlaw-2803	1192	44	having	having	AUX
taxlaw-2803	1192	45	disaggregated	disaggregate	VERB
taxlaw-2803	1192	46	floors	floor	NOUN
taxlaw-2803	1192	47	,	,	PUNCT
taxlaw-2803	1192	48	we	we	PRON
taxlaw-2803	1192	49	could	could	AUX
taxlaw-2803	1192	50	create	create	VERB
taxlaw-2803	1192	51	disaggregated	disaggregate	VERB
taxlaw-2803	1192	52	independent	independent	ADJ
taxlaw-2803	1192	53	standard	standard	ADJ
taxlaw-2803	1192	54	deductions	deduction	NOUN
taxlaw-2803	1192	55	for	for	ADP
taxlaw-2803	1192	56	each	each	PRON
taxlaw-2803	1192	57	of	of	ADP
taxlaw-2803	1192	58	the	the	DET
taxlaw-2803	1192	59	itemized	itemize	VERB
taxlaw-2803	1192	60	deductions	deduction	NOUN
taxlaw-2803	1192	61	and	and	CCONJ
taxlaw-2803	1192	62	end	end	VERB
taxlaw-2803	1192	63	up	up	ADP
taxlaw-2803	1192	64	in	in	ADP
taxlaw-2803	1192	65	the	the	DET
taxlaw-2803	1192	66	same	same	ADJ
taxlaw-2803	1192	67	place	place	NOUN
taxlaw-2803	1192	68	in	in	ADP
taxlaw-2803	1192	69	terms	term	NOUN
taxlaw-2803	1192	70	of	of	ADP
taxlaw-2803	1192	71	distribution	distribution	NOUN
taxlaw-2803	1192	72	and	and	CCONJ
taxlaw-2803	1192	73	revenue	revenue	NOUN
taxlaw-2803	1192	74	.	.	PUNCT
taxlaw-2803	1193	1	206	206	NUM
taxlaw-2803	1194	1	yet	yet	ADV
taxlaw-2803	1194	2	floors	floor	NOUN
taxlaw-2803	1194	3	have	have	VERB
taxlaw-2803	1194	4	a	a	DET
taxlaw-2803	1194	5	number	number	NOUN
taxlaw-2803	1194	6	of	of	ADP
taxlaw-2803	1194	7	advantages	advantage	NOUN
taxlaw-2803	1194	8	over	over	ADP
taxlaw-2803	1194	9	individual	individual	ADJ
taxlaw-2803	1194	10	standard	standard	ADJ
taxlaw-2803	1194	11	deductions	deduction	NOUN
taxlaw-2803	1194	12	from	from	ADP
taxlaw-2803	1194	13	a	a	DET
taxlaw-2803	1194	14	policy	policy	NOUN
taxlaw-2803	1194	15	standpoint	standpoint	NOUN
taxlaw-2803	1194	16	.	.	PUNCT
taxlaw-2803	1195	1	in	in	ADP
taxlaw-2803	1195	2	particular	particular	ADJ
taxlaw-2803	1195	3	,	,	PUNCT
taxlaw-2803	1195	4	floors	floor	NOUN
taxlaw-2803	1195	5	can	can	AUX
taxlaw-2803	1195	6	be	be	AUX
taxlaw-2803	1195	7	designed	design	VERB
taxlaw-2803	1195	8	to	to	PART
taxlaw-2803	1195	9	support	support	VERB
taxlaw-2803	1195	10	the	the	DET
taxlaw-2803	1195	11	underlying	underlie	VERB
taxlaw-2803	1195	12	policy	policy	NOUN
taxlaw-2803	1195	13	goals	goal	NOUN
taxlaw-2803	1195	14	of	of	ADP
taxlaw-2803	1195	15	a	a	DET
taxlaw-2803	1195	16	particular	particular	ADJ
taxlaw-2803	1195	17	deduction	deduction	NOUN
taxlaw-2803	1195	18	.	.	PUNCT
taxlaw-2803	1196	1	the	the	DET
taxlaw-2803	1196	2	size	size	NOUN
taxlaw-2803	1196	3	of	of	ADP
taxlaw-2803	1196	4	the	the	DET
taxlaw-2803	1196	5	floor	floor	NOUN
taxlaw-2803	1196	6	,	,	PUNCT
taxlaw-2803	1196	7	how	how	SCONJ
taxlaw-2803	1196	8	it	it	PRON
taxlaw-2803	1196	9	is	be	AUX
taxlaw-2803	1196	10	calculated	calculate	VERB
taxlaw-2803	1196	11	,	,	PUNCT
taxlaw-2803	1196	12	its	its	PRON
taxlaw-2803	1196	13	distributional	distributional	ADJ
taxlaw-2803	1196	14	effects	effect	NOUN
taxlaw-2803	1196	15	,	,	PUNCT
taxlaw-2803	1196	16	etc	etc	X
taxlaw-2803	1196	17	.	.	X
taxlaw-2803	1196	18	,	,	PUNCT
taxlaw-2803	1196	19	can	can	AUX
taxlaw-2803	1196	20	all	all	PRON
taxlaw-2803	1196	21	be	be	AUX
taxlaw-2803	1196	22	tailored	tailor	VERB
taxlaw-2803	1196	23	to	to	PART
taxlaw-2803	1196	24	dovetail	dovetail	VERB
taxlaw-2803	1196	25	with	with	ADP
taxlaw-2803	1196	26	the	the	DET
taxlaw-2803	1196	27	nature	nature	NOUN
taxlaw-2803	1196	28	and	and	CCONJ
taxlaw-2803	1196	29	purpose	purpose	NOUN
taxlaw-2803	1196	30	of	of	ADP
taxlaw-2803	1196	31	the	the	DET
taxlaw-2803	1196	32	deduction	deduction	NOUN
taxlaw-2803	1196	33	itself	itself	PRON
taxlaw-2803	1196	34	.	.	PUNCT
taxlaw-2803	1197	1	part	part	NOUN
taxlaw-2803	1197	2	iv.b	iv.b	PROPN
taxlaw-2803	1197	3	presented	present	VERB
taxlaw-2803	1197	4	a	a	DET
taxlaw-2803	1197	5	simplified	simplified	ADJ
taxlaw-2803	1197	6	example	example	NOUN
taxlaw-2803	1197	7	using	use	VERB
taxlaw-2803	1197	8	fixed	fix	VERB
taxlaw-2803	1197	9	floors	floor	NOUN
taxlaw-2803	1197	10	totaling	total	VERB
taxlaw-2803	1197	11	close	close	ADV
taxlaw-2803	1197	12	to	to	ADP
taxlaw-2803	1197	13	the	the	DET
taxlaw-2803	1197	14	current	current	ADJ
taxlaw-2803	1197	15	standard	standard	ADJ
taxlaw-2803	1197	16	deduction	deduction	NOUN
taxlaw-2803	1197	17	amount	amount	NOUN
taxlaw-2803	1197	18	.	.	PUNCT
taxlaw-2803	1198	1	but	but	CCONJ
taxlaw-2803	1198	2	actually	actually	ADV
taxlaw-2803	1198	3	choosing	choose	VERB
taxlaw-2803	1198	4	the	the	DET
taxlaw-2803	1198	5	type	type	NOUN
taxlaw-2803	1198	6	and	and	CCONJ
taxlaw-2803	1198	7	magnitude	magnitude	NOUN
taxlaw-2803	1198	8	of	of	ADP
taxlaw-2803	1198	9	floor	floor	NOUN
taxlaw-2803	1198	10	would	would	AUX
taxlaw-2803	1198	11	likely	likely	ADV
taxlaw-2803	1198	12	be	be	AUX
taxlaw-2803	1198	13	the	the	DET
taxlaw-2803	1198	14	most	most	ADV
taxlaw-2803	1198	15	difficult	difficult	ADJ
taxlaw-2803	1198	16	part	part	NOUN
taxlaw-2803	1198	17	of	of	ADP
taxlaw-2803	1198	18	reform	reform	NOUN
taxlaw-2803	1198	19	.	.	PUNCT
taxlaw-2803	1199	1	a	a	DET
taxlaw-2803	1199	2	floor	floor	NOUN
taxlaw-2803	1199	3	for	for	ADP
taxlaw-2803	1199	4	a	a	DET
taxlaw-2803	1199	5	deduction	deduction	NOUN
taxlaw-2803	1199	6	can	can	AUX
taxlaw-2803	1199	7	exist	exist	VERB
taxlaw-2803	1199	8	for	for	ADP
taxlaw-2803	1199	9	a	a	DET
taxlaw-2803	1199	10	number	number	NOUN
taxlaw-2803	1199	11	of	of	ADP
taxlaw-2803	1199	12	different	different	ADJ
taxlaw-2803	1199	13	reasons	reason	NOUN
taxlaw-2803	1199	14	.	.	PUNCT
taxlaw-2803	1200	1	it	it	PRON
taxlaw-2803	1200	2	can	can	AUX
taxlaw-2803	1200	3	be	be	AUX
taxlaw-2803	1200	4	purely	purely	ADV
taxlaw-2803	1200	5	to	to	PART
taxlaw-2803	1200	6	simplify	simplify	VERB
taxlaw-2803	1200	7	calculation	calculation	NOUN
taxlaw-2803	1200	8	and	and	CCONJ
taxlaw-2803	1200	9	recordkeeping	recordkeeping	NOUN
taxlaw-2803	1200	10	,	,	PUNCT
taxlaw-2803	1200	11	by	by	ADP
taxlaw-2803	1200	12	denying	deny	VERB
taxlaw-2803	1200	13	small	small	ADJ
taxlaw-2803	1200	14	deduction	deduction	NOUN
taxlaw-2803	1200	15	amounts	amount	NOUN
taxlaw-2803	1200	16	.	.	PUNCT
taxlaw-2803	1201	1	201	201	NUM
taxlaw-2803	1201	2	see	see	VERB
taxlaw-2803	1201	3	treas	treas	PROPN
taxlaw-2803	1201	4	.	.	PUNCT
taxlaw-2803	1202	1	reg	reg	PROPN
taxlaw-2803	1202	2	.	.	PUNCT
taxlaw-2803	1203	1	§	§	PROPN
taxlaw-2803	1203	2	1.170a-13(a)(1)(ii	1.170a-13(a)(1)(ii	NUM
taxlaw-2803	1203	3	)	)	PUNCT
taxlaw-2803	1203	4	(	(	PUNCT
taxlaw-2803	1203	5	as	as	SCONJ
taxlaw-2803	1203	6	amended	amend	VERB
taxlaw-2803	1203	7	in	in	ADP
taxlaw-2803	1203	8	1996	1996	NUM
taxlaw-2803	1203	9	)	)	PUNCT
taxlaw-2803	1204	1	(	(	PUNCT
taxlaw-2803	1204	2	naming	name	VERB
taxlaw-2803	1204	3	tax	tax	NOUN
taxlaw-2803	1204	4	receipt	receipt	NOUN
taxlaw-2803	1204	5	from	from	ADP
taxlaw-2803	1204	6	donee	donee	NOUN
taxlaw-2803	1204	7	charitable	charitable	ADJ
taxlaw-2803	1204	8	organization	organization	NOUN
taxlaw-2803	1204	9	as	as	ADP
taxlaw-2803	1204	10	one	one	NUM
taxlaw-2803	1204	11	form	form	NOUN
taxlaw-2803	1204	12	of	of	ADP
taxlaw-2803	1204	13	required	require	VERB
taxlaw-2803	1204	14	proof	proof	NOUN
taxlaw-2803	1204	15	of	of	ADP
taxlaw-2803	1204	16	donation	donation	NOUN
taxlaw-2803	1204	17	for	for	ADP
taxlaw-2803	1204	18	purposes	purpose	NOUN
taxlaw-2803	1204	19	of	of	ADP
taxlaw-2803	1204	20	claiming	claim	VERB
taxlaw-2803	1204	21	the	the	DET
taxlaw-2803	1204	22	§	§	PROPN
taxlaw-2803	1204	23	170	170	NUM
taxlaw-2803	1204	24	deduction	deduction	NOUN
taxlaw-2803	1204	25	)	)	PUNCT
taxlaw-2803	1204	26	.	.	PUNCT
taxlaw-2803	1205	1	202	202	NUM
taxlaw-2803	1205	2	see	see	VERB
taxlaw-2803	1205	3	supra	supra	PROPN
taxlaw-2803	1205	4	note	note	PROPN
taxlaw-2803	1205	5	80	80	NUM
taxlaw-2803	1205	6	and	and	CCONJ
taxlaw-2803	1205	7	accompanying	accompany	VERB
taxlaw-2803	1205	8	text	text	NOUN
taxlaw-2803	1205	9	.	.	PUNCT
taxlaw-2803	1206	1	203	203	NUM
taxlaw-2803	1206	2	see	see	VERB
taxlaw-2803	1206	3	supra	supra	PROPN
taxlaw-2803	1206	4	note	note	PROPN
taxlaw-2803	1206	5	125	125	NUM
taxlaw-2803	1206	6	.	.	NOUN
taxlaw-2803	1206	7	204	204	NUM
taxlaw-2803	1206	8	a	a	DET
taxlaw-2803	1206	9	current	current	ADJ
taxlaw-2803	1206	10	itemizer	itemizer	NOUN
taxlaw-2803	1206	11	must	must	AUX
taxlaw-2803	1206	12	keep	keep	VERB
taxlaw-2803	1206	13	records	record	NOUN
taxlaw-2803	1206	14	across	across	ADP
taxlaw-2803	1206	15	all	all	DET
taxlaw-2803	1206	16	categories	category	NOUN
taxlaw-2803	1206	17	of	of	ADP
taxlaw-2803	1206	18	itemizable	itemizable	ADJ
taxlaw-2803	1206	19	expense	expense	NOUN
taxlaw-2803	1206	20	in	in	ADP
taxlaw-2803	1206	21	order	order	NOUN
taxlaw-2803	1206	22	to	to	PART
taxlaw-2803	1206	23	get	get	VERB
taxlaw-2803	1206	24	the	the	DET
taxlaw-2803	1206	25	full	full	ADJ
taxlaw-2803	1206	26	benefit	benefit	NOUN
taxlaw-2803	1206	27	.	.	PUNCT
taxlaw-2803	1207	1	for	for	ADP
taxlaw-2803	1207	2	example	example	NOUN
taxlaw-2803	1207	3	,	,	PUNCT
taxlaw-2803	1207	4	a	a	DET
taxlaw-2803	1207	5	taxpayer	taxpayer	NOUN
taxlaw-2803	1207	6	who	who	PRON
taxlaw-2803	1207	7	buys	buy	VERB
taxlaw-2803	1207	8	a	a	DET
taxlaw-2803	1207	9	home	home	NOUN
taxlaw-2803	1207	10	must	must	AUX
taxlaw-2803	1207	11	begin	begin	VERB
taxlaw-2803	1207	12	keeping	keep	VERB
taxlaw-2803	1207	13	records	record	NOUN
taxlaw-2803	1207	14	not	not	PART
taxlaw-2803	1207	15	only	only	ADV
taxlaw-2803	1207	16	of	of	ADP
taxlaw-2803	1207	17	mortgage	mortgage	NOUN
taxlaw-2803	1207	18	interest	interest	NOUN
taxlaw-2803	1207	19	,	,	PUNCT
taxlaw-2803	1207	20	but	but	CCONJ
taxlaw-2803	1207	21	also	also	ADV
taxlaw-2803	1207	22	of	of	ADP
taxlaw-2803	1207	23	charitable	charitable	ADJ
taxlaw-2803	1207	24	contributions	contribution	NOUN
taxlaw-2803	1207	25	and	and	CCONJ
taxlaw-2803	1207	26	other	other	ADJ
taxlaw-2803	1207	27	itemizable	itemizable	ADJ
taxlaw-2803	1207	28	expenses	expense	NOUN
taxlaw-2803	1207	29	,	,	PUNCT
taxlaw-2803	1207	30	even	even	ADV
taxlaw-2803	1207	31	though	though	SCONJ
taxlaw-2803	1207	32	those	those	DET
taxlaw-2803	1207	33	expenses	expense	NOUN
taxlaw-2803	1207	34	may	may	AUX
taxlaw-2803	1207	35	not	not	PART
taxlaw-2803	1207	36	have	have	AUX
taxlaw-2803	1207	37	changed	change	VERB
taxlaw-2803	1207	38	with	with	ADP
taxlaw-2803	1207	39	the	the	DET
taxlaw-2803	1207	40	home	home	NOUN
taxlaw-2803	1207	41	purchase	purchase	NOUN
taxlaw-2803	1207	42	.	.	PUNCT
taxlaw-2803	1208	1	205	205	NUM
taxlaw-2803	1208	2	see	see	VERB
taxlaw-2803	1208	3	supra	supra	PROPN
taxlaw-2803	1208	4	part	part	PROPN
taxlaw-2803	1208	5	iii.a	iii.a	PROPN
taxlaw-2803	1208	6	.	.	NOUN
taxlaw-2803	1208	7	206	206	NUM
taxlaw-2803	1208	8	see	see	VERB
taxlaw-2803	1208	9	generally	generally	ADV
taxlaw-2803	1208	10	kaplow	kaplow	NOUN
taxlaw-2803	1208	11	,	,	PUNCT
taxlaw-2803	1208	12	standard	standard	ADJ
taxlaw-2803	1208	13	deduction	deduction	NOUN
taxlaw-2803	1208	14	,	,	PUNCT
taxlaw-2803	1208	15	supra	supra	PROPN
taxlaw-2803	1208	16	note	note	NOUN
taxlaw-2803	1208	17	12	12	NUM
taxlaw-2803	1208	18	.	.	PUNCT
taxlaw-2803	1208	19	2011	2011	NUM
taxlaw-2803	1208	20	]	]	PUNCT
taxlaw-2803	1208	21	doing	do	VERB
taxlaw-2803	1208	22	too	too	ADV
taxlaw-2803	1208	23	much	much	ADJ
taxlaw-2803	1208	24	243	243	NUM
taxlaw-2803	1208	25	but	but	CCONJ
taxlaw-2803	1208	26	it	it	PRON
taxlaw-2803	1208	27	could	could	AUX
taxlaw-2803	1208	28	also	also	ADV
taxlaw-2803	1208	29	be	be	AUX
taxlaw-2803	1208	30	designed	design	VERB
taxlaw-2803	1208	31	to	to	PART
taxlaw-2803	1208	32	limit	limit	VERB
taxlaw-2803	1208	33	tax	tax	NOUN
taxlaw-2803	1208	34	avoidance	avoidance	NOUN
taxlaw-2803	1208	35	behavior	behavior	NOUN
taxlaw-2803	1208	36	,	,	PUNCT
taxlaw-2803	1208	37	or	or	CCONJ
taxlaw-2803	1208	38	to	to	PART
taxlaw-2803	1208	39	optimize	optimize	VERB
taxlaw-2803	1208	40	the	the	DET
taxlaw-2803	1208	41	trade	trade	NOUN
taxlaw-2803	1208	42	-	-	PUNCT
taxlaw-2803	1208	43	off	off	NOUN
taxlaw-2803	1208	44	between	between	ADP
taxlaw-2803	1208	45	incentives	incentive	NOUN
taxlaw-2803	1208	46	and	and	CCONJ
taxlaw-2803	1208	47	revenue	revenue	NOUN
taxlaw-2803	1208	48	(	(	PUNCT
taxlaw-2803	1208	49	because	because	SCONJ
taxlaw-2803	1208	50	the	the	DET
taxlaw-2803	1208	51	last	last	ADJ
taxlaw-2803	1208	52	dollar	dollar	NOUN
taxlaw-2803	1208	53	of	of	ADP
taxlaw-2803	1208	54	spending	spending	NOUN
taxlaw-2803	1208	55	may	may	AUX
taxlaw-2803	1208	56	need	need	VERB
taxlaw-2803	1208	57	more	more	ADJ
taxlaw-2803	1208	58	encouragement	encouragement	NOUN
taxlaw-2803	1208	59	than	than	ADP
taxlaw-2803	1208	60	the	the	DET
taxlaw-2803	1208	61	first	first	ADJ
taxlaw-2803	1208	62	,	,	PUNCT
taxlaw-2803	1208	63	the	the	DET
taxlaw-2803	1208	64	government	government	NOUN
taxlaw-2803	1208	65	may	may	AUX
taxlaw-2803	1208	66	want	want	VERB
taxlaw-2803	1208	67	to	to	PART
taxlaw-2803	1208	68	focus	focus	VERB
taxlaw-2803	1208	69	its	its	PRON
taxlaw-2803	1208	70	money	money	NOUN
taxlaw-2803	1208	71	there	there	ADV
taxlaw-2803	1208	72	)	)	PUNCT
taxlaw-2803	1208	73	,	,	PUNCT
taxlaw-2803	1208	74	207	207	NUM
taxlaw-2803	1208	75	or	or	CCONJ
taxlaw-2803	1208	76	to	to	PART
taxlaw-2803	1208	77	pinpoint	pinpoint	VERB
taxlaw-2803	1208	78	the	the	DET
taxlaw-2803	1208	79	true	true	ADJ
taxlaw-2803	1208	80	effect	effect	NOUN
taxlaw-2803	1208	81	on	on	ADP
taxlaw-2803	1208	82	income	income	NOUN
taxlaw-2803	1208	83	(	(	PUNCT
taxlaw-2803	1208	84	as	as	ADP
taxlaw-2803	1208	85	with	with	ADP
taxlaw-2803	1208	86	the	the	DET
taxlaw-2803	1208	87	floor	floor	NOUN
taxlaw-2803	1208	88	on	on	ADP
taxlaw-2803	1208	89	the	the	DET
taxlaw-2803	1208	90	medical	medical	ADJ
taxlaw-2803	1208	91	expense	expense	NOUN
taxlaw-2803	1208	92	deduction	deduction	NOUN
taxlaw-2803	1208	93	and	and	CCONJ
taxlaw-2803	1208	94	the	the	DET
taxlaw-2803	1208	95	costs	cost	NOUN
taxlaw-2803	1208	96	of	of	ADP
taxlaw-2803	1208	97	bad	bad	ADJ
taxlaw-2803	1208	98	health	health	NOUN
taxlaw-2803	1208	99	208	208	NUM
taxlaw-2803	1208	100	)	)	PUNCT
taxlaw-2803	1208	101	,	,	PUNCT
taxlaw-2803	1208	102	or	or	CCONJ
taxlaw-2803	1208	103	perhaps	perhaps	ADV
taxlaw-2803	1208	104	simply	simply	ADV
taxlaw-2803	1208	105	to	to	PART
taxlaw-2803	1208	106	limit	limit	VERB
taxlaw-2803	1208	107	the	the	DET
taxlaw-2803	1208	108	revenue	revenue	NOUN
taxlaw-2803	1208	109	effects	effect	NOUN
taxlaw-2803	1208	110	of	of	ADP
taxlaw-2803	1208	111	deductions	deduction	NOUN
taxlaw-2803	1208	112	we	we	PRON
taxlaw-2803	1208	113	would	would	AUX
taxlaw-2803	1208	114	like	like	VERB
taxlaw-2803	1208	115	to	to	PART
taxlaw-2803	1208	116	remove	remove	VERB
taxlaw-2803	1208	117	but	but	CCONJ
taxlaw-2803	1208	118	can	can	AUX
taxlaw-2803	1208	119	not	not	PART
taxlaw-2803	1208	120	for	for	ADP
taxlaw-2803	1208	121	political	political	ADJ
taxlaw-2803	1208	122	reasons	reason	NOUN
taxlaw-2803	1208	123	.	.	PUNCT
taxlaw-2803	1209	1	consider	consider	VERB
taxlaw-2803	1209	2	further	far	ADV
taxlaw-2803	1209	3	the	the	DET
taxlaw-2803	1209	4	use	use	NOUN
taxlaw-2803	1209	5	of	of	ADP
taxlaw-2803	1209	6	floors	floor	NOUN
taxlaw-2803	1209	7	to	to	PART
taxlaw-2803	1209	8	try	try	VERB
taxlaw-2803	1209	9	to	to	PART
taxlaw-2803	1209	10	measure	measure	VERB
taxlaw-2803	1209	11	income	income	NOUN
taxlaw-2803	1209	12	more	more	ADV
taxlaw-2803	1209	13	accurately	accurately	ADV
taxlaw-2803	1209	14	.	.	PUNCT
taxlaw-2803	1210	1	in	in	ADP
taxlaw-2803	1210	2	the	the	DET
taxlaw-2803	1210	3	examples	example	NOUN
taxlaw-2803	1210	4	in	in	ADP
taxlaw-2803	1210	5	part	part	NOUN
taxlaw-2803	1210	6	iv.b	iv.b	PROPN
taxlaw-2803	1210	7	,	,	PUNCT
taxlaw-2803	1210	8	the	the	DET
taxlaw-2803	1210	9	disparities	disparity	NOUN
taxlaw-2803	1210	10	between	between	ADP
taxlaw-2803	1210	11	the	the	DET
taxlaw-2803	1210	12	two	two	NUM
taxlaw-2803	1210	13	taxpayers	taxpayer	NOUN
taxlaw-2803	1210	14	are	be	AUX
taxlaw-2803	1210	15	less	less	ADJ
taxlaw-2803	1210	16	under	under	ADP
taxlaw-2803	1210	17	high	high	ADJ
taxlaw-2803	1210	18	floors	floor	NOUN
taxlaw-2803	1210	19	than	than	ADP
taxlaw-2803	1210	20	low	low	ADJ
taxlaw-2803	1210	21	floors	floor	NOUN
taxlaw-2803	1210	22	.	.	PUNCT
taxlaw-2803	1211	1	but	but	CCONJ
taxlaw-2803	1211	2	this	this	PRON
taxlaw-2803	1211	3	does	do	AUX
taxlaw-2803	1211	4	not	not	PART
taxlaw-2803	1211	5	necessarily	necessarily	ADV
taxlaw-2803	1211	6	mean	mean	VERB
taxlaw-2803	1211	7	that	that	SCONJ
taxlaw-2803	1211	8	high	high	ADJ
taxlaw-2803	1211	9	floors	floor	NOUN
taxlaw-2803	1211	10	are	be	AUX
taxlaw-2803	1211	11	the	the	DET
taxlaw-2803	1211	12	more	more	ADV
taxlaw-2803	1211	13	equitable	equitable	ADJ
taxlaw-2803	1211	14	solution	solution	NOUN
taxlaw-2803	1211	15	.	.	PUNCT
taxlaw-2803	1212	1	if	if	SCONJ
taxlaw-2803	1212	2	a	a	DET
taxlaw-2803	1212	3	floor	floor	NOUN
taxlaw-2803	1212	4	exits	exit	VERB
taxlaw-2803	1212	5	purely	purely	ADV
taxlaw-2803	1212	6	for	for	ADP
taxlaw-2803	1212	7	simplification	simplification	NOUN
taxlaw-2803	1212	8	reasons	reason	NOUN
taxlaw-2803	1212	9	,	,	PUNCT
taxlaw-2803	1212	10	then	then	ADV
taxlaw-2803	1212	11	there	there	PRON
taxlaw-2803	1212	12	is	be	VERB
taxlaw-2803	1212	13	a	a	DET
taxlaw-2803	1212	14	clear	clear	ADJ
taxlaw-2803	1212	15	trade	trade	NOUN
taxlaw-2803	1212	16	-	-	PUNCT
taxlaw-2803	1212	17	off	off	NOUN
taxlaw-2803	1212	18	with	with	ADP
taxlaw-2803	1212	19	equity	equity	NOUN
taxlaw-2803	1212	20	.	.	PUNCT
taxlaw-2803	1213	1	209	209	NUM
taxlaw-2803	1214	1	but	but	CCONJ
taxlaw-2803	1214	2	if	if	SCONJ
taxlaw-2803	1214	3	we	we	PRON
taxlaw-2803	1214	4	believe	believe	VERB
taxlaw-2803	1214	5	that	that	SCONJ
taxlaw-2803	1214	6	only	only	ADJ
taxlaw-2803	1214	7	expenses	expense	NOUN
taxlaw-2803	1214	8	above	above	ADP
taxlaw-2803	1214	9	the	the	DET
taxlaw-2803	1214	10	floor	floor	NOUN
taxlaw-2803	1214	11	should	should	AUX
taxlaw-2803	1214	12	be	be	AUX
taxlaw-2803	1214	13	deductible	deductible	ADJ
taxlaw-2803	1214	14	in	in	ADP
taxlaw-2803	1214	15	the	the	DET
taxlaw-2803	1214	16	first	first	ADJ
taxlaw-2803	1214	17	place	place	NOUN
taxlaw-2803	1214	18	,	,	PUNCT
taxlaw-2803	1214	19	then	then	ADV
taxlaw-2803	1214	20	it	it	PRON
taxlaw-2803	1214	21	is	be	AUX
taxlaw-2803	1214	22	not	not	PART
taxlaw-2803	1214	23	actually	actually	ADV
taxlaw-2803	1214	24	the	the	DET
taxlaw-2803	1214	25	case	case	NOUN
taxlaw-2803	1214	26	that	that	SCONJ
taxlaw-2803	1214	27	our	our	PRON
taxlaw-2803	1214	28	two	two	NUM
taxlaw-2803	1214	29	taxpayers	taxpayer	NOUN
taxlaw-2803	1214	30	have	have	AUX
taxlaw-2803	1214	31	the	the	DET
taxlaw-2803	1214	32	same	same	ADJ
taxlaw-2803	1214	33	taxable	taxable	ADJ
taxlaw-2803	1214	34	income	income	NOUN
taxlaw-2803	1214	35	in	in	ADP
taxlaw-2803	1214	36	the	the	DET
taxlaw-2803	1214	37	view	view	NOUN
taxlaw-2803	1214	38	of	of	ADP
taxlaw-2803	1214	39	the	the	DET
taxlaw-2803	1214	40	government	government	NOUN
taxlaw-2803	1214	41	,	,	PUNCT
taxlaw-2803	1214	42	and	and	CCONJ
taxlaw-2803	1214	43	our	our	PRON
taxlaw-2803	1214	44	concerns	concern	NOUN
taxlaw-2803	1214	45	about	about	ADP
taxlaw-2803	1214	46	horizontal	horizontal	ADJ
taxlaw-2803	1214	47	equity	equity	NOUN
taxlaw-2803	1214	48	are	be	AUX
taxlaw-2803	1214	49	less	less	ADV
taxlaw-2803	1214	50	pressing	pressing	ADJ
taxlaw-2803	1214	51	.	.	PUNCT
taxlaw-2803	1215	1	furthermore	furthermore	ADV
taxlaw-2803	1215	2	,	,	PUNCT
taxlaw-2803	1215	3	any	any	DET
taxlaw-2803	1215	4	adverse	adverse	ADJ
taxlaw-2803	1215	5	effect	effect	NOUN
taxlaw-2803	1215	6	on	on	ADP
taxlaw-2803	1215	7	horizontal	horizontal	ADJ
taxlaw-2803	1215	8	equity	equity	NOUN
taxlaw-2803	1215	9	that	that	PRON
taxlaw-2803	1215	10	this	this	DET
taxlaw-2803	1215	11	article	article	NOUN
taxlaw-2803	1215	12	’s	’s	PART
taxlaw-2803	1215	13	proposal	proposal	NOUN
taxlaw-2803	1215	14	would	would	AUX
taxlaw-2803	1215	15	have	have	VERB
taxlaw-2803	1215	16	is	be	AUX
taxlaw-2803	1215	17	less	less	ADJ
taxlaw-2803	1215	18	than	than	ADP
taxlaw-2803	1215	19	under	under	ADP
taxlaw-2803	1215	20	the	the	DET
taxlaw-2803	1215	21	current	current	ADJ
taxlaw-2803	1215	22	structure	structure	NOUN
taxlaw-2803	1215	23	,	,	PUNCT
taxlaw-2803	1215	24	where	where	SCONJ
taxlaw-2803	1215	25	taxpayers	taxpayer	NOUN
taxlaw-2803	1215	26	with	with	ADP
taxlaw-2803	1215	27	the	the	DET
taxlaw-2803	1215	28	same	same	ADJ
taxlaw-2803	1215	29	level	level	NOUN
taxlaw-2803	1215	30	of	of	ADP
taxlaw-2803	1215	31	,	,	PUNCT
taxlaw-2803	1215	32	say	say	INTJ
taxlaw-2803	1215	33	,	,	PUNCT
taxlaw-2803	1215	34	charitable	charitable	ADJ
taxlaw-2803	1215	35	contributions	contribution	NOUN
taxlaw-2803	1215	36	are	be	AUX
taxlaw-2803	1215	37	treated	treat	VERB
taxlaw-2803	1215	38	differently	differently	ADV
taxlaw-2803	1215	39	.	.	PUNCT
taxlaw-2803	1216	1	each	each	DET
taxlaw-2803	1216	2	personal	personal	ADJ
taxlaw-2803	1216	3	deduction	deduction	NOUN
taxlaw-2803	1216	4	is	be	AUX
taxlaw-2803	1216	5	independent	independent	ADJ
taxlaw-2803	1216	6	of	of	ADP
taxlaw-2803	1216	7	the	the	DET
taxlaw-2803	1216	8	others	other	NOUN
taxlaw-2803	1216	9	,	,	PUNCT
taxlaw-2803	1216	10	and	and	CCONJ
taxlaw-2803	1216	11	they	they	PRON
taxlaw-2803	1216	12	each	each	PRON
taxlaw-2803	1216	13	accomplish	accomplish	VERB
taxlaw-2803	1216	14	different	different	ADJ
taxlaw-2803	1216	15	things	thing	NOUN
taxlaw-2803	1216	16	.	.	PUNCT
taxlaw-2803	1217	1	some	some	PRON
taxlaw-2803	1217	2	are	be	AUX
taxlaw-2803	1217	3	clearly	clearly	ADV
taxlaw-2803	1217	4	measuring	measure	VERB
taxlaw-2803	1217	5	income	income	NOUN
taxlaw-2803	1217	6	,	,	PUNCT
taxlaw-2803	1217	7	some	some	PRON
taxlaw-2803	1217	8	are	be	AUX
taxlaw-2803	1217	9	clearly	clearly	ADV
taxlaw-2803	1217	10	tax	tax	NOUN
taxlaw-2803	1217	11	expenditures	expenditure	NOUN
taxlaw-2803	1217	12	,	,	PUNCT
taxlaw-2803	1217	13	some	some	PRON
taxlaw-2803	1217	14	are	be	AUX
taxlaw-2803	1217	15	a	a	DET
taxlaw-2803	1217	16	little	little	ADJ
taxlaw-2803	1217	17	of	of	ADP
taxlaw-2803	1217	18	both	both	PRON
taxlaw-2803	1217	19	.	.	PUNCT
taxlaw-2803	1218	1	some	some	PRON
taxlaw-2803	1218	2	are	be	AUX
taxlaw-2803	1218	3	more	more	ADV
taxlaw-2803	1218	4	valuable	valuable	ADJ
taxlaw-2803	1218	5	from	from	ADP
taxlaw-2803	1218	6	a	a	DET
taxlaw-2803	1218	7	policy	policy	NOUN
taxlaw-2803	1218	8	standpoint	standpoint	NOUN
taxlaw-2803	1218	9	,	,	PUNCT
taxlaw-2803	1218	10	some	some	PRON
taxlaw-2803	1218	11	are	be	AUX
taxlaw-2803	1218	12	less	less	ADJ
taxlaw-2803	1218	13	.	.	PUNCT
taxlaw-2803	1219	1	the	the	DET
taxlaw-2803	1219	2	fact	fact	NOUN
taxlaw-2803	1219	3	that	that	SCONJ
taxlaw-2803	1219	4	a	a	DET
taxlaw-2803	1219	5	taxpayer	taxpayer	NOUN
taxlaw-2803	1219	6	with	with	ADP
taxlaw-2803	1219	7	high	high	ADJ
taxlaw-2803	1219	8	expenditures	expenditure	NOUN
taxlaw-2803	1219	9	on	on	ADP
taxlaw-2803	1219	10	a	a	DET
taxlaw-2803	1219	11	particular	particular	ADJ
taxlaw-2803	1219	12	itemizable	itemizable	ADJ
taxlaw-2803	1219	13	expense	expense	NOUN
taxlaw-2803	1219	14	gets	get	VERB
taxlaw-2803	1219	15	some	some	DET
taxlaw-2803	1219	16	additional	additional	ADJ
taxlaw-2803	1219	17	benefit	benefit	NOUN
taxlaw-2803	1219	18	is	be	AUX
taxlaw-2803	1219	19	not	not	PART
taxlaw-2803	1219	20	unreasonable	unreasonable	ADJ
taxlaw-2803	1219	21	if	if	SCONJ
taxlaw-2803	1219	22	that	that	DET
taxlaw-2803	1219	23	benefit	benefit	NOUN
taxlaw-2803	1219	24	is	be	AUX
taxlaw-2803	1219	25	a	a	DET
taxlaw-2803	1219	26	result	result	NOUN
taxlaw-2803	1219	27	solely	solely	ADV
taxlaw-2803	1219	28	of	of	ADP
taxlaw-2803	1219	29	the	the	DET
taxlaw-2803	1219	30	provisions	provision	NOUN
taxlaw-2803	1219	31	of	of	ADP
taxlaw-2803	1219	32	that	that	DET
taxlaw-2803	1219	33	particular	particular	ADJ
taxlaw-2803	1219	34	deduction	deduction	NOUN
taxlaw-2803	1219	35	and	and	CCONJ
taxlaw-2803	1219	36	the	the	DET
taxlaw-2803	1219	37	policies	policy	NOUN
taxlaw-2803	1219	38	that	that	PRON
taxlaw-2803	1219	39	guide	guide	VERB
taxlaw-2803	1219	40	it	it	PRON
taxlaw-2803	1219	41	.	.	PUNCT
taxlaw-2803	1220	1	although	although	SCONJ
taxlaw-2803	1220	2	there	there	PRON
taxlaw-2803	1220	3	are	be	VERB
taxlaw-2803	1220	4	likely	likely	ADJ
taxlaw-2803	1220	5	to	to	PART
taxlaw-2803	1220	6	be	be	AUX
taxlaw-2803	1220	7	some	some	DET
taxlaw-2803	1220	8	tax	tax	NOUN
taxlaw-2803	1220	9	windfalls	windfall	NOUN
taxlaw-2803	1220	10	handed	hand	VERB
taxlaw-2803	1220	11	out	out	ADP
taxlaw-2803	1220	12	,	,	PUNCT
taxlaw-2803	1220	13	at	at	ADP
taxlaw-2803	1220	14	least	least	ADJ
taxlaw-2803	1220	15	they	they	PRON
taxlaw-2803	1220	16	would	would	AUX
taxlaw-2803	1220	17	not	not	PART
taxlaw-2803	1220	18	be	be	AUX
taxlaw-2803	1220	19	arbitrary	arbitrary	ADJ
taxlaw-2803	1220	20	.	.	PUNCT
taxlaw-2803	1220	21	210	210	NUM
taxlaw-2803	1220	22	for	for	ADP
taxlaw-2803	1220	23	the	the	DET
taxlaw-2803	1220	24	most	most	ADJ
taxlaw-2803	1220	25	part	part	NOUN
taxlaw-2803	1220	26	,	,	PUNCT
taxlaw-2803	1220	27	the	the	DET
taxlaw-2803	1220	28	floors	floor	NOUN
taxlaw-2803	1220	29	currently	currently	ADV
taxlaw-2803	1220	30	in	in	ADP
taxlaw-2803	1220	31	place	place	NOUN
taxlaw-2803	1220	32	on	on	ADP
taxlaw-2803	1220	33	the	the	DET
taxlaw-2803	1220	34	itemized	itemize	VERB
taxlaw-2803	1220	35	deductions	deduction	NOUN
taxlaw-2803	1220	36	are	be	AUX
taxlaw-2803	1220	37	variable	variable	ADJ
taxlaw-2803	1220	38	and	and	CCONJ
taxlaw-2803	1220	39	calculated	calculate	VERB
taxlaw-2803	1220	40	as	as	ADP
taxlaw-2803	1220	41	a	a	DET
taxlaw-2803	1220	42	percentage	percentage	NOUN
taxlaw-2803	1220	43	of	of	ADP
taxlaw-2803	1220	44	agi	agi	NOUN
taxlaw-2803	1220	45	,	,	PUNCT
taxlaw-2803	1220	46	rather	rather	ADV
taxlaw-2803	1220	47	than	than	ADP
taxlaw-2803	1220	48	being	be	AUX
taxlaw-2803	1220	49	fixed	fix	VERB
taxlaw-2803	1220	50	.	.	PUNCT
taxlaw-2803	1221	1	variable	variable	ADJ
taxlaw-2803	1221	2	floors	floor	NOUN
taxlaw-2803	1221	3	have	have	VERB
taxlaw-2803	1221	4	the	the	DET
taxlaw-2803	1221	5	appeal	appeal	NOUN
taxlaw-2803	1221	6	of	of	ADP
taxlaw-2803	1221	7	being	be	AUX
taxlaw-2803	1221	8	more	more	ADV
taxlaw-2803	1221	9	progressive	progressive	ADJ
taxlaw-2803	1221	10	,	,	PUNCT
taxlaw-2803	1221	11	but	but	CCONJ
taxlaw-2803	1221	12	they	they	PRON
taxlaw-2803	1221	13	may	may	AUX
taxlaw-2803	1221	14	not	not	PART
taxlaw-2803	1221	15	be	be	AUX
taxlaw-2803	1221	16	appropriate	appropriate	ADJ
taxlaw-2803	1221	17	for	for	ADP
taxlaw-2803	1221	18	the	the	DET
taxlaw-2803	1221	19	given	give	VERB
taxlaw-2803	1221	20	type	type	NOUN
taxlaw-2803	1221	21	of	of	ADP
taxlaw-2803	1221	22	expense	expense	NOUN
taxlaw-2803	1221	23	.	.	PUNCT
taxlaw-2803	1222	1	for	for	ADP
taxlaw-2803	1222	2	example	example	NOUN
taxlaw-2803	1222	3	,	,	PUNCT
taxlaw-2803	1222	4	the	the	DET
taxlaw-2803	1222	5	floor	floor	NOUN
taxlaw-2803	1222	6	of	of	ADP
taxlaw-2803	1222	7	7.5	7.5	NUM
taxlaw-2803	1222	8	%	%	NOUN
taxlaw-2803	1222	9	of	of	ADP
taxlaw-2803	1222	10	agi	agi	NOUN
taxlaw-2803	1222	11	on	on	ADP
taxlaw-2803	1222	12	medical	medical	ADJ
taxlaw-2803	1222	13	expenses	expense	NOUN
taxlaw-2803	1222	14	seems	seem	VERB
taxlaw-2803	1222	15	inappropriate	inappropriate	ADJ
taxlaw-2803	1222	16	if	if	SCONJ
taxlaw-2803	1222	17	the	the	DET
taxlaw-2803	1222	18	purpose	purpose	NOUN
taxlaw-2803	1222	19	of	of	ADP
taxlaw-2803	1222	20	the	the	DET
taxlaw-2803	1222	21	deduction	deduction	NOUN
taxlaw-2803	1222	22	is	be	AUX
taxlaw-2803	1222	23	to	to	PART
taxlaw-2803	1222	24	treat	treat	VERB
taxlaw-2803	1222	25	extraordinary	extraordinary	ADJ
taxlaw-2803	1222	26	medical	medical	ADJ
taxlaw-2803	1222	27	expenses	expense	NOUN
taxlaw-2803	1222	28	as	as	ADP
taxlaw-2803	1222	29	reflecting	reflect	VERB
taxlaw-2803	1222	30	an	an	DET
taxlaw-2803	1222	31	endowment	endowment	NOUN
taxlaw-2803	1222	32	of	of	ADP
taxlaw-2803	1222	33	bad	bad	ADJ
taxlaw-2803	1222	34	health	health	NOUN
taxlaw-2803	1222	35	rather	rather	ADV
taxlaw-2803	1222	36	than	than	ADP
taxlaw-2803	1222	37	consumption	consumption	NOUN
taxlaw-2803	1222	38	.	.	PUNCT
taxlaw-2803	1223	1	having	have	VERB
taxlaw-2803	1223	2	the	the	DET
taxlaw-2803	1223	3	floor	floor	NOUN
taxlaw-2803	1223	4	be	be	AUX
taxlaw-2803	1223	5	a	a	DET
taxlaw-2803	1223	6	percentage	percentage	NOUN
taxlaw-2803	1223	7	of	of	ADP
taxlaw-2803	1223	8	agi	agi	NOUN
taxlaw-2803	1223	9	implies	imply	VERB
taxlaw-2803	1223	10	that	that	SCONJ
taxlaw-2803	1223	11	rich	rich	ADJ
taxlaw-2803	1223	12	taxpayers	taxpayer	NOUN
taxlaw-2803	1223	13	with	with	ADP
taxlaw-2803	1223	14	,	,	PUNCT
taxlaw-2803	1223	15	say	say	INTJ
taxlaw-2803	1223	16	,	,	PUNCT
taxlaw-2803	1223	17	cancer	cancer	NOUN
taxlaw-2803	1223	18	are	be	AUX
taxlaw-2803	1223	19	healthier	healthy	ADJ
taxlaw-2803	1223	20	than	than	SCONJ
taxlaw-2803	1223	21	poor	poor	ADJ
taxlaw-2803	1223	22	207	207	NUM
taxlaw-2803	1223	23	kaplow	kaplow	NOUN
taxlaw-2803	1223	24	criticizes	criticize	VERB
taxlaw-2803	1223	25	the	the	DET
taxlaw-2803	1223	26	idea	idea	NOUN
taxlaw-2803	1223	27	that	that	SCONJ
taxlaw-2803	1223	28	a	a	DET
taxlaw-2803	1223	29	floor	floor	NOUN
taxlaw-2803	1223	30	can	can	AUX
taxlaw-2803	1223	31	effectively	effectively	ADV
taxlaw-2803	1223	32	subsidize	subsidize	VERB
taxlaw-2803	1223	33	only	only	ADV
taxlaw-2803	1223	34	―extraordinary‖	―extraordinary‖	NOUN
taxlaw-2803	1223	35	expenses	expense	NOUN
taxlaw-2803	1223	36	,	,	PUNCT
taxlaw-2803	1223	37	since	since	SCONJ
taxlaw-2803	1223	38	,	,	PUNCT
taxlaw-2803	1223	39	as	as	SCONJ
taxlaw-2803	1223	40	he	he	PRON
taxlaw-2803	1223	41	shows	show	VERB
taxlaw-2803	1223	42	,	,	PUNCT
taxlaw-2803	1223	43	a	a	DET
taxlaw-2803	1223	44	floor	floor	NOUN
taxlaw-2803	1223	45	is	be	AUX
taxlaw-2803	1223	46	equivalent	equivalent	ADJ
taxlaw-2803	1223	47	to	to	ADP
taxlaw-2803	1223	48	a	a	DET
taxlaw-2803	1223	49	standard	standard	ADJ
taxlaw-2803	1223	50	deduction	deduction	NOUN
taxlaw-2803	1223	51	,	,	PUNCT
taxlaw-2803	1223	52	provided	provide	VERB
taxlaw-2803	1223	53	that	that	SCONJ
taxlaw-2803	1223	54	there	there	PRON
taxlaw-2803	1223	55	are	be	VERB
taxlaw-2803	1223	56	offsetting	offset	VERB
taxlaw-2803	1223	57	adjustments	adjustment	NOUN
taxlaw-2803	1223	58	to	to	ADP
taxlaw-2803	1223	59	exemptions	exemption	NOUN
taxlaw-2803	1223	60	or	or	CCONJ
taxlaw-2803	1223	61	the	the	DET
taxlaw-2803	1223	62	rate	rate	NOUN
taxlaw-2803	1223	63	structure	structure	NOUN
taxlaw-2803	1223	64	.	.	PUNCT
taxlaw-2803	1224	1	kaplow	kaplow	PROPN
taxlaw-2803	1224	2	,	,	PUNCT
taxlaw-2803	1224	3	standard	standard	ADJ
taxlaw-2803	1224	4	deduction	deduction	NOUN
taxlaw-2803	1224	5	,	,	PUNCT
taxlaw-2803	1224	6	supra	supra	PROPN
taxlaw-2803	1224	7	note	note	NOUN
taxlaw-2803	1224	8	12	12	NUM
taxlaw-2803	1224	9	,	,	PUNCT
taxlaw-2803	1224	10	at	at	ADP
taxlaw-2803	1224	11	3	3	NUM
taxlaw-2803	1224	12	n.12	n.12	NOUN
taxlaw-2803	1224	13	.	.	NOUN
taxlaw-2803	1224	14	thus	thus	ADV
taxlaw-2803	1224	15	a	a	DET
taxlaw-2803	1224	16	floor	floor	NOUN
taxlaw-2803	1224	17	can	can	AUX
taxlaw-2803	1224	18	have	have	VERB
taxlaw-2803	1224	19	the	the	DET
taxlaw-2803	1224	20	same	same	ADJ
taxlaw-2803	1224	21	effect	effect	NOUN
taxlaw-2803	1224	22	as	as	ADP
taxlaw-2803	1224	23	a	a	DET
taxlaw-2803	1224	24	standard	standard	ADJ
taxlaw-2803	1224	25	deduction	deduction	NOUN
taxlaw-2803	1224	26	,	,	PUNCT
taxlaw-2803	1224	27	namely	namely	ADV
taxlaw-2803	1224	28	to	to	PART
taxlaw-2803	1224	29	provide	provide	VERB
taxlaw-2803	1224	30	an	an	DET
taxlaw-2803	1224	31	additional	additional	ADJ
taxlaw-2803	1224	32	deduction	deduction	NOUN
taxlaw-2803	1224	33	to	to	ADP
taxlaw-2803	1224	34	those	those	PRON
taxlaw-2803	1224	35	with	with	ADP
taxlaw-2803	1224	36	low	low	ADJ
taxlaw-2803	1224	37	itemizable	itemizable	ADJ
taxlaw-2803	1224	38	expenses	expense	NOUN
taxlaw-2803	1224	39	,	,	PUNCT
taxlaw-2803	1224	40	which	which	PRON
taxlaw-2803	1224	41	is	be	AUX
taxlaw-2803	1224	42	contrary	contrary	ADJ
taxlaw-2803	1224	43	to	to	ADP
taxlaw-2803	1224	44	the	the	DET
taxlaw-2803	1224	45	purpose	purpose	NOUN
taxlaw-2803	1224	46	of	of	ADP
taxlaw-2803	1224	47	deducting	deduct	VERB
taxlaw-2803	1224	48	only	only	ADV
taxlaw-2803	1224	49	extraordinary	extraordinary	ADJ
taxlaw-2803	1224	50	expenses	expense	NOUN
taxlaw-2803	1224	51	.	.	PUNCT
taxlaw-2803	1225	1	but	but	CCONJ
taxlaw-2803	1225	2	the	the	DET
taxlaw-2803	1225	3	source	source	NOUN
taxlaw-2803	1225	4	of	of	ADP
taxlaw-2803	1225	5	the	the	DET
taxlaw-2803	1225	6	equivalence	equivalence	NOUN
taxlaw-2803	1225	7	is	be	AUX
taxlaw-2803	1225	8	the	the	DET
taxlaw-2803	1225	9	offsetting	offset	VERB
taxlaw-2803	1225	10	adjustment	adjustment	NOUN
taxlaw-2803	1225	11	to	to	ADP
taxlaw-2803	1225	12	exemptions	exemption	NOUN
taxlaw-2803	1225	13	or	or	CCONJ
taxlaw-2803	1225	14	the	the	DET
taxlaw-2803	1225	15	rate	rate	NOUN
taxlaw-2803	1225	16	structure	structure	NOUN
taxlaw-2803	1225	17	.	.	PUNCT
taxlaw-2803	1226	1	here	here	ADV
taxlaw-2803	1226	2	,	,	PUNCT
taxlaw-2803	1226	3	i	i	PRON
taxlaw-2803	1226	4	am	be	AUX
taxlaw-2803	1226	5	looking	look	VERB
taxlaw-2803	1226	6	instead	instead	ADV
taxlaw-2803	1226	7	at	at	ADP
taxlaw-2803	1226	8	what	what	PRON
taxlaw-2803	1226	9	results	result	VERB
taxlaw-2803	1226	10	from	from	ADP
taxlaw-2803	1226	11	taking	take	VERB
taxlaw-2803	1226	12	as	as	ADV
taxlaw-2803	1226	13	fixed	fix	VERB
taxlaw-2803	1226	14	a	a	DET
taxlaw-2803	1226	15	high	high	ADJ
taxlaw-2803	1226	16	zba	zba	NOUN
taxlaw-2803	1226	17	equal	equal	ADJ
taxlaw-2803	1226	18	to	to	ADP
taxlaw-2803	1226	19	the	the	DET
taxlaw-2803	1226	20	standard	standard	ADJ
taxlaw-2803	1226	21	deduction	deduction	NOUN
taxlaw-2803	1226	22	.	.	PUNCT
taxlaw-2803	1227	1	the	the	DET
taxlaw-2803	1227	2	particular	particular	ADJ
taxlaw-2803	1227	3	level	level	NOUN
taxlaw-2803	1227	4	of	of	ADP
taxlaw-2803	1227	5	any	any	DET
taxlaw-2803	1227	6	floor	floor	NOUN
taxlaw-2803	1227	7	on	on	ADP
taxlaw-2803	1227	8	deductions	deduction	NOUN
taxlaw-2803	1227	9	should	should	AUX
taxlaw-2803	1227	10	be	be	AUX
taxlaw-2803	1227	11	a	a	DET
taxlaw-2803	1227	12	separate	separate	ADJ
taxlaw-2803	1227	13	determination	determination	NOUN
taxlaw-2803	1227	14	based	base	VERB
taxlaw-2803	1227	15	on	on	ADP
taxlaw-2803	1227	16	congress	congress	PROPN
taxlaw-2803	1227	17	’s	’s	PART
taxlaw-2803	1227	18	view	view	NOUN
taxlaw-2803	1227	19	about	about	ADP
taxlaw-2803	1227	20	the	the	DET
taxlaw-2803	1227	21	role	role	NOUN
taxlaw-2803	1227	22	of	of	ADP
taxlaw-2803	1227	23	the	the	DET
taxlaw-2803	1227	24	particular	particular	ADJ
taxlaw-2803	1227	25	deduction	deduction	NOUN
taxlaw-2803	1227	26	.	.	PUNCT
taxlaw-2803	1228	1	if	if	SCONJ
taxlaw-2803	1228	2	the	the	DET
taxlaw-2803	1228	3	zba	zba	NOUN
taxlaw-2803	1228	4	reflects	reflect	VERB
taxlaw-2803	1228	5	a	a	DET
taxlaw-2803	1228	6	fixed	fix	VERB
taxlaw-2803	1228	7	amount	amount	NOUN
taxlaw-2803	1228	8	of	of	ADP
taxlaw-2803	1228	9	untaxed	untaxed	ADJ
taxlaw-2803	1228	10	income	income	NOUN
taxlaw-2803	1228	11	,	,	PUNCT
taxlaw-2803	1228	12	then	then	ADV
taxlaw-2803	1228	13	adjustments	adjustment	NOUN
taxlaw-2803	1228	14	to	to	ADP
taxlaw-2803	1228	15	the	the	DET
taxlaw-2803	1228	16	deduction	deduction	NOUN
taxlaw-2803	1228	17	floors	floor	NOUN
taxlaw-2803	1228	18	,	,	PUNCT
taxlaw-2803	1228	19	given	give	VERB
taxlaw-2803	1228	20	that	that	SCONJ
taxlaw-2803	1228	21	fixed	fix	VERB
taxlaw-2803	1228	22	zba	zba	NOUN
taxlaw-2803	1228	23	,	,	PUNCT
taxlaw-2803	1228	24	would	would	AUX
taxlaw-2803	1228	25	indeed	indeed	ADV
taxlaw-2803	1228	26	reflect	reflect	VERB
taxlaw-2803	1228	27	a	a	DET
taxlaw-2803	1228	28	policy	policy	NOUN
taxlaw-2803	1228	29	to	to	PART
taxlaw-2803	1228	30	subsidize	subsidize	VERB
taxlaw-2803	1228	31	only	only	ADV
taxlaw-2803	1228	32	extraordinary	extraordinary	ADJ
taxlaw-2803	1228	33	expenses	expense	NOUN
taxlaw-2803	1228	34	.	.	PUNCT
taxlaw-2803	1229	1	208	208	NUM
taxlaw-2803	1229	2	see	see	VERB
taxlaw-2803	1229	3	andrews	andrews	PROPN
taxlaw-2803	1229	4	,	,	PUNCT
taxlaw-2803	1229	5	supra	supra	PROPN
taxlaw-2803	1229	6	note	note	NOUN
taxlaw-2803	1229	7	108	108	NUM
taxlaw-2803	1229	8	and	and	CCONJ
taxlaw-2803	1229	9	accompanying	accompany	VERB
taxlaw-2803	1229	10	text	text	NOUN
taxlaw-2803	1229	11	.	.	PUNCT
taxlaw-2803	1230	1	209	209	NUM
taxlaw-2803	1230	2	see	see	VERB
taxlaw-2803	1230	3	infra	infra	NOUN
taxlaw-2803	1230	4	part	part	NOUN
taxlaw-2803	1230	5	iv.1	iv.1	VERB
taxlaw-2803	1230	6	.	.	PUNCT
taxlaw-2803	1231	1	210	210	NUM
taxlaw-2803	1231	2	mismeasurement	mismeasurement	ADJ
taxlaw-2803	1231	3	errors	error	NOUN
taxlaw-2803	1231	4	as	as	ADP
taxlaw-2803	1231	5	a	a	DET
taxlaw-2803	1231	6	result	result	NOUN
taxlaw-2803	1231	7	of	of	ADP
taxlaw-2803	1231	8	floors	floor	NOUN
taxlaw-2803	1231	9	do	do	AUX
taxlaw-2803	1231	10	tend	tend	VERB
taxlaw-2803	1231	11	to	to	PART
taxlaw-2803	1231	12	partially	partially	ADV
taxlaw-2803	1231	13	cancel	cancel	VERB
taxlaw-2803	1231	14	each	each	DET
taxlaw-2803	1231	15	other	other	ADJ
taxlaw-2803	1231	16	out	out	ADP
taxlaw-2803	1231	17	,	,	PUNCT
taxlaw-2803	1231	18	allowing	allow	VERB
taxlaw-2803	1231	19	for	for	ADP
taxlaw-2803	1231	20	some	some	DET
taxlaw-2803	1231	21	equity	equity	NOUN
taxlaw-2803	1231	22	benefit	benefit	NOUN
taxlaw-2803	1231	23	to	to	ADP
taxlaw-2803	1231	24	having	have	VERB
taxlaw-2803	1231	25	a	a	DET
taxlaw-2803	1231	26	single	single	ADJ
taxlaw-2803	1231	27	floor	floor	NOUN
taxlaw-2803	1231	28	(	(	PUNCT
taxlaw-2803	1231	29	in	in	ADP
taxlaw-2803	1231	30	terms	term	NOUN
taxlaw-2803	1231	31	of	of	ADP
taxlaw-2803	1231	32	lowering	lower	VERB
taxlaw-2803	1231	33	the	the	DET
taxlaw-2803	1231	34	total	total	ADJ
taxlaw-2803	1231	35	degree	degree	NOUN
taxlaw-2803	1231	36	of	of	ADP
taxlaw-2803	1231	37	mismeasurement	mismeasurement	NOUN
taxlaw-2803	1231	38	)	)	PUNCT
taxlaw-2803	1231	39	.	.	PUNCT
taxlaw-2803	1232	1	see	see	VERB
taxlaw-2803	1232	2	kaplow	kaplow	PROPN
taxlaw-2803	1232	3	,	,	PUNCT
taxlaw-2803	1232	4	standard	standard	ADJ
taxlaw-2803	1232	5	deduction	deduction	NOUN
taxlaw-2803	1232	6	,	,	PUNCT
taxlaw-2803	1232	7	supra	supra	PROPN
taxlaw-2803	1232	8	note	note	NOUN
taxlaw-2803	1232	9	12	12	NUM
taxlaw-2803	1232	10	,	,	PUNCT
taxlaw-2803	1232	11	at	at	ADP
taxlaw-2803	1232	12	27	27	NUM
taxlaw-2803	1232	13	-	-	SYM
taxlaw-2803	1232	14	28	28	NUM
taxlaw-2803	1232	15	&	&	CCONJ
taxlaw-2803	1232	16	n.80	n.80	PROPN
taxlaw-2803	1232	17	(	(	PUNCT
taxlaw-2803	1232	18	noting	note	VERB
taxlaw-2803	1232	19	,	,	PUNCT
taxlaw-2803	1232	20	however	however	ADV
taxlaw-2803	1232	21	,	,	PUNCT
taxlaw-2803	1232	22	that	that	SCONJ
taxlaw-2803	1232	23	the	the	DET
taxlaw-2803	1232	24	―main	―main	PROPN
taxlaw-2803	1232	25	virtue	virtue	NOUN
taxlaw-2803	1232	26	of	of	ADP
taxlaw-2803	1232	27	grouping	group	VERB
taxlaw-2803	1232	28	items‖	items‖	X
taxlaw-2803	1232	29	is	be	AUX
taxlaw-2803	1232	30	simplification	simplification	NOUN
taxlaw-2803	1232	31	)	)	PUNCT
taxlaw-2803	1232	32	.	.	PUNCT
taxlaw-2803	1233	1	nonetheless	nonetheless	ADV
taxlaw-2803	1233	2	,	,	PUNCT
taxlaw-2803	1233	3	there	there	PRON
taxlaw-2803	1233	4	are	be	VERB
taxlaw-2803	1233	5	other	other	ADJ
taxlaw-2803	1233	6	policy	policy	NOUN
taxlaw-2803	1233	7	considerations	consideration	NOUN
taxlaw-2803	1233	8	beyond	beyond	ADP
taxlaw-2803	1233	9	accuracy	accuracy	NOUN
taxlaw-2803	1233	10	in	in	ADP
taxlaw-2803	1233	11	the	the	DET
taxlaw-2803	1233	12	choice	choice	NOUN
taxlaw-2803	1233	13	of	of	ADP
taxlaw-2803	1233	14	floor	floor	NOUN
taxlaw-2803	1233	15	,	,	PUNCT
taxlaw-2803	1233	16	as	as	SCONJ
taxlaw-2803	1233	17	discussed	discuss	VERB
taxlaw-2803	1233	18	herein	herein	NOUN
taxlaw-2803	1233	19	.	.	PUNCT
taxlaw-2803	1234	1	244	244	NUM
taxlaw-2803	1234	2	columbia	columbia	PROPN
taxlaw-2803	1234	3	journal	journal	PROPN
taxlaw-2803	1234	4	of	of	ADP
taxlaw-2803	1234	5	tax	tax	NOUN
taxlaw-2803	1234	6	law	law	NOUN
taxlaw-2803	1234	7	[	[	X
taxlaw-2803	1234	8	vol.2:203	vol.2:203	ADP
taxlaw-2803	1234	9	taxpayers	taxpayer	NOUN
taxlaw-2803	1234	10	with	with	ADP
taxlaw-2803	1234	11	cancer	cancer	NOUN
taxlaw-2803	1234	12	.	.	PUNCT
taxlaw-2803	1235	1	211	211	NUM
taxlaw-2803	1235	2	a	a	DET
taxlaw-2803	1235	3	fixed	fix	VERB
taxlaw-2803	1235	4	floor	floor	NOUN
taxlaw-2803	1235	5	thus	thus	ADV
taxlaw-2803	1235	6	seems	seem	VERB
taxlaw-2803	1235	7	more	more	ADV
taxlaw-2803	1235	8	appropriate	appropriate	ADJ
taxlaw-2803	1235	9	for	for	ADP
taxlaw-2803	1235	10	deductions	deduction	NOUN
taxlaw-2803	1235	11	that	that	PRON
taxlaw-2803	1235	12	are	be	AUX
taxlaw-2803	1235	13	more	more	ADV
taxlaw-2803	1235	14	about	about	ADP
taxlaw-2803	1235	15	income	income	NOUN
taxlaw-2803	1235	16	measurement	measurement	NOUN
taxlaw-2803	1235	17	than	than	ADP
taxlaw-2803	1235	18	subsidization	subsidization	NOUN
taxlaw-2803	1235	19	.	.	PUNCT
taxlaw-2803	1236	1	put	put	VERB
taxlaw-2803	1236	2	another	another	DET
taxlaw-2803	1236	3	way	way	NOUN
taxlaw-2803	1236	4	,	,	PUNCT
taxlaw-2803	1236	5	one	one	PRON
taxlaw-2803	1236	6	could	could	AUX
taxlaw-2803	1236	7	view	view	VERB
taxlaw-2803	1236	8	the	the	DET
taxlaw-2803	1236	9	variable	variable	ADJ
taxlaw-2803	1236	10	floor	floor	NOUN
taxlaw-2803	1236	11	on	on	ADP
taxlaw-2803	1236	12	extraordinary	extraordinary	ADJ
taxlaw-2803	1236	13	medical	medical	ADJ
taxlaw-2803	1236	14	expenses	expense	NOUN
taxlaw-2803	1236	15	as	as	ADP
taxlaw-2803	1236	16	a	a	DET
taxlaw-2803	1236	17	crude	crude	ADJ
taxlaw-2803	1236	18	approximation	approximation	NOUN
taxlaw-2803	1236	19	of	of	ADP
taxlaw-2803	1236	20	a	a	DET
taxlaw-2803	1236	21	tax	tax	NOUN
taxlaw-2803	1236	22	credit	credit	NOUN
taxlaw-2803	1236	23	,	,	PUNCT
taxlaw-2803	1236	24	rather	rather	ADV
taxlaw-2803	1236	25	than	than	ADP
taxlaw-2803	1236	26	a	a	DET
taxlaw-2803	1236	27	deduction	deduction	NOUN
taxlaw-2803	1236	28	,	,	PUNCT
taxlaw-2803	1236	29	for	for	ADP
taxlaw-2803	1236	30	expenses	expense	NOUN
taxlaw-2803	1236	31	above	above	ADP
taxlaw-2803	1236	32	some	some	DET
taxlaw-2803	1236	33	fixed	fix	VERB
taxlaw-2803	1236	34	floor	floor	NOUN
taxlaw-2803	1236	35	.	.	PUNCT
taxlaw-2803	1237	1	example	example	NOUN
taxlaw-2803	1237	2	9	9	NUM
taxlaw-2803	1237	3	:	:	PUNCT
taxlaw-2803	1237	4	suppose	suppose	VERB
taxlaw-2803	1237	5	annual	annual	ADJ
taxlaw-2803	1237	6	medical	medical	ADJ
taxlaw-2803	1237	7	expenses	expense	NOUN
taxlaw-2803	1237	8	above	above	ADP
taxlaw-2803	1237	9	$	$	SYM
taxlaw-2803	1237	10	3000	3000	NUM
taxlaw-2803	1237	11	are	be	AUX
taxlaw-2803	1237	12	universally	universally	ADV
taxlaw-2803	1237	13	those	those	PRON
taxlaw-2803	1237	14	attributable	attributable	ADJ
taxlaw-2803	1237	15	to	to	ADP
taxlaw-2803	1237	16	bad	bad	ADJ
taxlaw-2803	1237	17	health	health	NOUN
taxlaw-2803	1237	18	,	,	PUNCT
taxlaw-2803	1237	19	and	and	CCONJ
taxlaw-2803	1237	20	that	that	SCONJ
taxlaw-2803	1237	21	there	there	PRON
taxlaw-2803	1237	22	are	be	VERB
taxlaw-2803	1237	23	two	two	NUM
taxlaw-2803	1237	24	taxpayers	taxpayer	NOUN
taxlaw-2803	1237	25	each	each	PRON
taxlaw-2803	1237	26	with	with	ADP
taxlaw-2803	1237	27	$	$	SYM
taxlaw-2803	1237	28	9000	9000	NUM
taxlaw-2803	1237	29	in	in	ADP
taxlaw-2803	1237	30	medical	medical	ADJ
taxlaw-2803	1237	31	costs	cost	NOUN
taxlaw-2803	1237	32	.	.	PUNCT
taxlaw-2803	1238	1	tp1	tp1	PROPN
taxlaw-2803	1238	2	has	have	VERB
taxlaw-2803	1238	3	agi	agi	NOUN
taxlaw-2803	1238	4	of	of	ADP
taxlaw-2803	1238	5	$	$	SYM
taxlaw-2803	1238	6	40,000	40,000	NUM
taxlaw-2803	1238	7	(	(	PUNCT
taxlaw-2803	1238	8	such	such	ADJ
taxlaw-2803	1238	9	that	that	SCONJ
taxlaw-2803	1238	10	7.5	7.5	NUM
taxlaw-2803	1238	11	%	%	NOUN
taxlaw-2803	1238	12	of	of	ADP
taxlaw-2803	1238	13	agi	agi	NOUN
taxlaw-2803	1238	14	is	be	AUX
taxlaw-2803	1238	15	$	$	SYM
taxlaw-2803	1238	16	3000	3000	NUM
taxlaw-2803	1238	17	)	)	PUNCT
taxlaw-2803	1238	18	and	and	CCONJ
taxlaw-2803	1238	19	is	be	AUX
taxlaw-2803	1238	20	in	in	ADP
taxlaw-2803	1238	21	a	a	DET
taxlaw-2803	1238	22	20	20	NUM
taxlaw-2803	1238	23	%	%	NOUN
taxlaw-2803	1238	24	bracket	bracket	NOUN
taxlaw-2803	1238	25	.	.	PUNCT
taxlaw-2803	1239	1	tp2	tp2	PROPN
taxlaw-2803	1239	2	has	have	VERB
taxlaw-2803	1239	3	agi	agi	NOUN
taxlaw-2803	1239	4	of	of	ADP
taxlaw-2803	1239	5	$	$	SYM
taxlaw-2803	1239	6	80,000	80,000	NUM
taxlaw-2803	1239	7	(	(	PUNCT
taxlaw-2803	1239	8	such	such	ADJ
taxlaw-2803	1239	9	that	that	SCONJ
taxlaw-2803	1239	10	7.5	7.5	NUM
taxlaw-2803	1239	11	%	%	NOUN
taxlaw-2803	1239	12	is	be	AUX
taxlaw-2803	1239	13	$	$	SYM
taxlaw-2803	1239	14	6000	6000	NUM
taxlaw-2803	1239	15	)	)	PUNCT
taxlaw-2803	1239	16	and	and	CCONJ
taxlaw-2803	1239	17	is	be	AUX
taxlaw-2803	1239	18	in	in	ADP
taxlaw-2803	1239	19	a	a	DET
taxlaw-2803	1239	20	40	40	NUM
taxlaw-2803	1239	21	%	%	NOUN
taxlaw-2803	1239	22	tax	tax	NOUN
taxlaw-2803	1239	23	bracket	bracket	NOUN
taxlaw-2803	1239	24	.	.	PUNCT
taxlaw-2803	1240	1	tp1	tp1	PROPN
taxlaw-2803	1240	2	will	will	AUX
taxlaw-2803	1240	3	be	be	AUX
taxlaw-2803	1240	4	able	able	ADJ
taxlaw-2803	1240	5	to	to	PART
taxlaw-2803	1240	6	deduct	deduct	VERB
taxlaw-2803	1240	7	$	$	SYM
taxlaw-2803	1240	8	6000	6000	NUM
taxlaw-2803	1240	9	of	of	ADP
taxlaw-2803	1240	10	medical	medical	ADJ
taxlaw-2803	1240	11	expenses	expense	NOUN
taxlaw-2803	1240	12	,	,	PUNCT
taxlaw-2803	1240	13	for	for	ADP
taxlaw-2803	1240	14	a	a	DET
taxlaw-2803	1240	15	net	net	ADJ
taxlaw-2803	1240	16	tax	tax	NOUN
taxlaw-2803	1240	17	benefit	benefit	NOUN
taxlaw-2803	1240	18	(	(	PUNCT
taxlaw-2803	1240	19	at	at	ADP
taxlaw-2803	1240	20	his	his	PRON
taxlaw-2803	1240	21	20	20	NUM
taxlaw-2803	1240	22	%	%	NOUN
taxlaw-2803	1240	23	rate	rate	NOUN
taxlaw-2803	1240	24	)	)	PUNCT
taxlaw-2803	1240	25	of	of	ADP
taxlaw-2803	1240	26	$	$	SYM
taxlaw-2803	1240	27	1200	1200	NUM
taxlaw-2803	1240	28	.	.	PUNCT
taxlaw-2803	1241	1	tp2	tp2	PROPN
taxlaw-2803	1241	2	will	will	AUX
taxlaw-2803	1241	3	be	be	AUX
taxlaw-2803	1241	4	able	able	ADJ
taxlaw-2803	1241	5	to	to	PART
taxlaw-2803	1241	6	deduct	deduct	VERB
taxlaw-2803	1241	7	$	$	SYM
taxlaw-2803	1241	8	3000	3000	NUM
taxlaw-2803	1241	9	of	of	ADP
taxlaw-2803	1241	10	medical	medical	ADJ
taxlaw-2803	1241	11	expenses	expense	NOUN
taxlaw-2803	1241	12	,	,	PUNCT
taxlaw-2803	1241	13	for	for	ADP
taxlaw-2803	1241	14	a	a	DET
taxlaw-2803	1241	15	net	net	ADJ
taxlaw-2803	1241	16	tax	tax	NOUN
taxlaw-2803	1241	17	benefit	benefit	NOUN
taxlaw-2803	1241	18	(	(	PUNCT
taxlaw-2803	1241	19	at	at	ADP
taxlaw-2803	1241	20	his	his	PRON
taxlaw-2803	1241	21	40	40	NUM
taxlaw-2803	1241	22	%	%	NOUN
taxlaw-2803	1241	23	rate	rate	NOUN
taxlaw-2803	1241	24	)	)	PUNCT
taxlaw-2803	1241	25	also	also	ADV
taxlaw-2803	1241	26	of	of	ADP
taxlaw-2803	1241	27	$	$	SYM
taxlaw-2803	1241	28	1200	1200	NUM
taxlaw-2803	1241	29	.	.	PUNCT
taxlaw-2803	1242	1	this	this	PRON
taxlaw-2803	1242	2	is	be	AUX
taxlaw-2803	1242	3	equivalent	equivalent	ADJ
taxlaw-2803	1242	4	to	to	ADP
taxlaw-2803	1242	5	both	both	DET
taxlaw-2803	1242	6	taxpayers	taxpayer	NOUN
taxlaw-2803	1242	7	receiving	receive	VERB
taxlaw-2803	1242	8	a	a	DET
taxlaw-2803	1242	9	20	20	NUM
taxlaw-2803	1242	10	%	%	NOUN
taxlaw-2803	1242	11	tax	tax	NOUN
taxlaw-2803	1242	12	credit	credit	NOUN
taxlaw-2803	1242	13	on	on	ADP
taxlaw-2803	1242	14	the	the	DET
taxlaw-2803	1242	15	$	$	SYM
taxlaw-2803	1242	16	6000	6000	NUM
taxlaw-2803	1242	17	that	that	SCONJ
taxlaw-2803	1242	18	,	,	PUNCT
taxlaw-2803	1242	19	by	by	ADP
taxlaw-2803	1242	20	assumption	assumption	NOUN
taxlaw-2803	1242	21	,	,	PUNCT
taxlaw-2803	1242	22	is	be	AUX
taxlaw-2803	1242	23	the	the	DET
taxlaw-2803	1242	24	cost	cost	NOUN
taxlaw-2803	1242	25	of	of	ADP
taxlaw-2803	1242	26	their	their	PRON
taxlaw-2803	1242	27	bad	bad	ADJ
taxlaw-2803	1242	28	health	health	NOUN
taxlaw-2803	1242	29	.	.	PUNCT
taxlaw-2803	1243	1	212	212	NUM
taxlaw-2803	1244	1	but	but	CCONJ
taxlaw-2803	1244	2	tax	tax	NOUN
taxlaw-2803	1244	3	credits	credit	NOUN
taxlaw-2803	1244	4	tend	tend	VERB
taxlaw-2803	1244	5	to	to	PART
taxlaw-2803	1244	6	be	be	AUX
taxlaw-2803	1244	7	more	more	ADV
taxlaw-2803	1244	8	favored	favor	VERB
taxlaw-2803	1244	9	for	for	ADP
taxlaw-2803	1244	10	tax	tax	NOUN
taxlaw-2803	1244	11	expenditure	expenditure	NOUN
taxlaw-2803	1244	12	subsidies	subsidy	NOUN
taxlaw-2803	1244	13	than	than	ADP
taxlaw-2803	1244	14	income	income	NOUN
taxlaw-2803	1244	15	-	-	PUNCT
taxlaw-2803	1244	16	measuring	measure	VERB
taxlaw-2803	1244	17	deductions	deduction	NOUN
taxlaw-2803	1244	18	.	.	PUNCT
taxlaw-2803	1245	1	213	213	NUM
taxlaw-2803	1245	2	thus	thus	ADV
taxlaw-2803	1245	3	,	,	PUNCT
taxlaw-2803	1245	4	again	again	ADV
taxlaw-2803	1245	5	,	,	PUNCT
taxlaw-2803	1245	6	arguably	arguably	ADV
taxlaw-2803	1245	7	a	a	DET
taxlaw-2803	1245	8	variable	variable	ADJ
taxlaw-2803	1245	9	floor	floor	NOUN
taxlaw-2803	1245	10	is	be	AUX
taxlaw-2803	1245	11	inappropriate	inappropriate	ADJ
taxlaw-2803	1245	12	for	for	ADP
taxlaw-2803	1245	13	an	an	DET
taxlaw-2803	1245	14	income	income	NOUN
taxlaw-2803	1245	15	-	-	PUNCT
taxlaw-2803	1245	16	measuring	measure	VERB
taxlaw-2803	1245	17	deduction	deduction	NOUN
taxlaw-2803	1245	18	like	like	ADP
taxlaw-2803	1245	19	that	that	PRON
taxlaw-2803	1245	20	for	for	ADP
taxlaw-2803	1245	21	extraordinary	extraordinary	ADJ
taxlaw-2803	1245	22	medical	medical	ADJ
taxlaw-2803	1245	23	expenses	expense	NOUN
taxlaw-2803	1245	24	.	.	PUNCT
taxlaw-2803	1246	1	the	the	DET
taxlaw-2803	1246	2	same	same	ADJ
taxlaw-2803	1246	3	logic	logic	NOUN
taxlaw-2803	1246	4	applies	apply	VERB
taxlaw-2803	1246	5	to	to	ADP
taxlaw-2803	1246	6	the	the	DET
taxlaw-2803	1246	7	2	2	NUM
taxlaw-2803	1246	8	%	%	NOUN
taxlaw-2803	1246	9	floor	floor	NOUN
taxlaw-2803	1246	10	on	on	ADP
taxlaw-2803	1246	11	miscellaneous	miscellaneous	ADJ
taxlaw-2803	1246	12	itemized	itemize	VERB
taxlaw-2803	1246	13	deductions	deduction	NOUN
taxlaw-2803	1246	14	and	and	CCONJ
taxlaw-2803	1246	15	the	the	DET
taxlaw-2803	1246	16	10	10	NUM
taxlaw-2803	1246	17	%	%	NOUN
taxlaw-2803	1246	18	floor	floor	NOUN
taxlaw-2803	1246	19	on	on	ADP
taxlaw-2803	1246	20	casualty	casualty	NOUN
taxlaw-2803	1246	21	and	and	CCONJ
taxlaw-2803	1246	22	theft	theft	NOUN
taxlaw-2803	1246	23	losses	loss	NOUN
taxlaw-2803	1246	24	.	.	PUNCT
taxlaw-2803	1247	1	indeed	indeed	ADV
taxlaw-2803	1247	2	,	,	PUNCT
taxlaw-2803	1247	3	under	under	ADP
taxlaw-2803	1247	4	a	a	DET
taxlaw-2803	1247	5	pure	pure	ADJ
taxlaw-2803	1247	6	haig	haig	PROPN
taxlaw-2803	1247	7	-	-	PUNCT
taxlaw-2803	1247	8	simons	simons	PROPN
taxlaw-2803	1247	9	definition	definition	NOUN
taxlaw-2803	1247	10	of	of	ADP
taxlaw-2803	1247	11	income	income	NOUN
taxlaw-2803	1247	12	,	,	PUNCT
taxlaw-2803	1247	13	there	there	PRON
taxlaw-2803	1247	14	is	be	VERB
taxlaw-2803	1247	15	an	an	DET
taxlaw-2803	1247	16	argument	argument	NOUN
taxlaw-2803	1247	17	that	that	SCONJ
taxlaw-2803	1247	18	the	the	DET
taxlaw-2803	1247	19	miscellaneous	miscellaneous	ADJ
taxlaw-2803	1247	20	itemized	itemize	VERB
taxlaw-2803	1247	21	deductions	deduction	NOUN
taxlaw-2803	1247	22	and	and	CCONJ
taxlaw-2803	1247	23	the	the	DET
taxlaw-2803	1247	24	deduction	deduction	NOUN
taxlaw-2803	1247	25	for	for	ADP
taxlaw-2803	1247	26	casualty	casualty	NOUN
taxlaw-2803	1247	27	and	and	CCONJ
taxlaw-2803	1247	28	theft	theft	NOUN
taxlaw-2803	1247	29	losses	loss	NOUN
taxlaw-2803	1247	30	should	should	AUX
taxlaw-2803	1247	31	not	not	PART
taxlaw-2803	1247	32	face	face	VERB
taxlaw-2803	1247	33	a	a	DET
taxlaw-2803	1247	34	floor	floor	NOUN
taxlaw-2803	1247	35	at	at	ADV
taxlaw-2803	1247	36	all	all	ADV
taxlaw-2803	1247	37	.	.	PUNCT
taxlaw-2803	1248	1	for	for	ADP
taxlaw-2803	1248	2	income	income	NOUN
taxlaw-2803	1248	3	-	-	PUNCT
taxlaw-2803	1248	4	measuring	measure	VERB
taxlaw-2803	1248	5	deductions	deduction	NOUN
taxlaw-2803	1248	6	,	,	PUNCT
taxlaw-2803	1248	7	floors	floor	NOUN
taxlaw-2803	1248	8	should	should	AUX
taxlaw-2803	1248	9	represent	represent	VERB
taxlaw-2803	1248	10	the	the	DET
taxlaw-2803	1248	11	thresholds	threshold	NOUN
taxlaw-2803	1248	12	above	above	ADP
taxlaw-2803	1248	13	which	which	PRON
taxlaw-2803	1248	14	certain	certain	ADJ
taxlaw-2803	1248	15	expenses	expense	NOUN
taxlaw-2803	1248	16	should	should	AUX
taxlaw-2803	1248	17	no	no	ADV
taxlaw-2803	1248	18	longer	long	ADV
taxlaw-2803	1248	19	be	be	AUX
taxlaw-2803	1248	20	treated	treat	VERB
taxlaw-2803	1248	21	as	as	ADP
taxlaw-2803	1248	22	voluntary	voluntary	ADJ
taxlaw-2803	1248	23	consumption	consumption	NOUN
taxlaw-2803	1248	24	but	but	CCONJ
taxlaw-2803	1248	25	instead	instead	ADV
taxlaw-2803	1248	26	should	should	AUX
taxlaw-2803	1248	27	be	be	AUX
taxlaw-2803	1248	28	treated	treat	VERB
taxlaw-2803	1248	29	more	more	ADJ
taxlaw-2803	1248	30	as	as	ADP
taxlaw-2803	1248	31	differences	difference	NOUN
taxlaw-2803	1248	32	in	in	ADP
taxlaw-2803	1248	33	endowments	endowment	NOUN
taxlaw-2803	1248	34	.	.	PUNCT
taxlaw-2803	1249	1	thus	thus	ADV
taxlaw-2803	1249	2	,	,	PUNCT
taxlaw-2803	1249	3	the	the	DET
taxlaw-2803	1249	4	floor	floor	NOUN
taxlaw-2803	1249	5	on	on	ADP
taxlaw-2803	1249	6	medical	medical	ADJ
taxlaw-2803	1249	7	expenses	expense	NOUN
taxlaw-2803	1249	8	can	can	AUX
taxlaw-2803	1249	9	be	be	AUX
taxlaw-2803	1249	10	said	say	VERB
taxlaw-2803	1249	11	to	to	PART
taxlaw-2803	1249	12	reflect	reflect	VERB
taxlaw-2803	1249	13	a	a	DET
taxlaw-2803	1249	14	decision	decision	NOUN
taxlaw-2803	1249	15	that	that	SCONJ
taxlaw-2803	1249	16	only	only	ADV
taxlaw-2803	1249	17	extraordinary	extraordinary	ADJ
taxlaw-2803	1249	18	medical	medical	ADJ
taxlaw-2803	1249	19	expenses	expense	NOUN
taxlaw-2803	1249	20	should	should	AUX
taxlaw-2803	1249	21	be	be	AUX
taxlaw-2803	1249	22	deductible	deductible	ADJ
taxlaw-2803	1249	23	.	.	PUNCT
taxlaw-2803	1250	1	the	the	DET
taxlaw-2803	1250	2	case	case	NOUN
taxlaw-2803	1250	3	for	for	ADP
taxlaw-2803	1250	4	a	a	DET
taxlaw-2803	1250	5	floor	floor	NOUN
taxlaw-2803	1250	6	on	on	ADP
taxlaw-2803	1250	7	the	the	DET
taxlaw-2803	1250	8	miscellaneous	miscellaneous	ADJ
taxlaw-2803	1250	9	itemized	itemize	VERB
taxlaw-2803	1250	10	deduction	deduction	NOUN
taxlaw-2803	1250	11	and	and	CCONJ
taxlaw-2803	1250	12	the	the	DET
taxlaw-2803	1250	13	casualty	casualty	NOUN
taxlaw-2803	1250	14	and	and	CCONJ
taxlaw-2803	1250	15	theft	theft	NOUN
taxlaw-2803	1250	16	loss	loss	NOUN
taxlaw-2803	1250	17	deduction	deduction	NOUN
taxlaw-2803	1250	18	is	be	AUX
taxlaw-2803	1250	19	less	less	ADV
taxlaw-2803	1250	20	clear	clear	ADJ
taxlaw-2803	1250	21	.	.	PUNCT
taxlaw-2803	1251	1	the	the	DET
taxlaw-2803	1251	2	miscellaneous	miscellaneous	ADJ
taxlaw-2803	1251	3	itemized	itemize	VERB
taxlaw-2803	1251	4	deductions	deduction	NOUN
taxlaw-2803	1251	5	are	be	AUX
taxlaw-2803	1251	6	generally	generally	ADV
taxlaw-2803	1251	7	for	for	ADP
taxlaw-2803	1251	8	expenses	expense	NOUN
taxlaw-2803	1251	9	related	relate	VERB
taxlaw-2803	1251	10	to	to	ADP
taxlaw-2803	1251	11	the	the	DET
taxlaw-2803	1251	12	production	production	NOUN
taxlaw-2803	1251	13	of	of	ADP
taxlaw-2803	1251	14	211	211	NUM
taxlaw-2803	1251	15	it	it	PRON
taxlaw-2803	1251	16	is	be	AUX
taxlaw-2803	1251	17	a	a	DET
taxlaw-2803	1251	18	simplification	simplification	NOUN
taxlaw-2803	1251	19	to	to	PART
taxlaw-2803	1251	20	say	say	VERB
taxlaw-2803	1251	21	that	that	SCONJ
taxlaw-2803	1251	22	extraordinary	extraordinary	ADJ
taxlaw-2803	1251	23	medical	medical	ADJ
taxlaw-2803	1251	24	expenses	expense	NOUN
taxlaw-2803	1251	25	do	do	AUX
taxlaw-2803	1251	26	not	not	PART
taxlaw-2803	1251	27	correlate	correlate	VERB
taxlaw-2803	1251	28	with	with	ADP
taxlaw-2803	1251	29	income	income	NOUN
taxlaw-2803	1251	30	at	at	ADV
taxlaw-2803	1251	31	all	all	ADV
taxlaw-2803	1251	32	.	.	PUNCT
taxlaw-2803	1252	1	it	it	PRON
taxlaw-2803	1252	2	is	be	AUX
taxlaw-2803	1252	3	very	very	ADV
taxlaw-2803	1252	4	likely	likely	ADJ
taxlaw-2803	1252	5	that	that	SCONJ
taxlaw-2803	1252	6	a	a	DET
taxlaw-2803	1252	7	wealthy	wealthy	ADJ
taxlaw-2803	1252	8	taxpayer	taxpayer	NOUN
taxlaw-2803	1252	9	with	with	ADP
taxlaw-2803	1252	10	an	an	DET
taxlaw-2803	1252	11	illness	illness	NOUN
taxlaw-2803	1252	12	consumes	consume	VERB
taxlaw-2803	1252	13	more	more	ADJ
taxlaw-2803	1252	14	medical	medical	ADJ
taxlaw-2803	1252	15	services	service	NOUN
taxlaw-2803	1252	16	than	than	ADP
taxlaw-2803	1252	17	a	a	DET
taxlaw-2803	1252	18	poorer	poor	ADJ
taxlaw-2803	1252	19	taxpayer	taxpayer	NOUN
taxlaw-2803	1252	20	with	with	ADP
taxlaw-2803	1252	21	the	the	DET
taxlaw-2803	1252	22	same	same	ADJ
taxlaw-2803	1252	23	illness	illness	NOUN
taxlaw-2803	1252	24	(	(	PUNCT
taxlaw-2803	1252	25	and	and	CCONJ
taxlaw-2803	1252	26	thus	thus	ADV
taxlaw-2803	1252	27	may	may	AUX
taxlaw-2803	1252	28	actually	actually	ADV
taxlaw-2803	1252	29	be	be	AUX
taxlaw-2803	1252	30	healthier	healthy	ADJ
taxlaw-2803	1252	31	)	)	PUNCT
taxlaw-2803	1252	32	.	.	PUNCT
taxlaw-2803	1253	1	but	but	CCONJ
taxlaw-2803	1253	2	in	in	ADP
taxlaw-2803	1253	3	most	most	ADJ
taxlaw-2803	1253	4	cases	case	NOUN
taxlaw-2803	1253	5	,	,	PUNCT
taxlaw-2803	1253	6	the	the	DET
taxlaw-2803	1253	7	expenses	expense	NOUN
taxlaw-2803	1253	8	of	of	ADP
taxlaw-2803	1253	9	the	the	DET
taxlaw-2803	1253	10	wealthy	wealthy	ADJ
taxlaw-2803	1253	11	taxpayer	taxpayer	NOUN
taxlaw-2803	1253	12	will	will	AUX
taxlaw-2803	1253	13	be	be	AUX
taxlaw-2803	1253	14	borne	bear	VERB
taxlaw-2803	1253	15	by	by	ADP
taxlaw-2803	1253	16	insurance	insurance	NOUN
taxlaw-2803	1253	17	.	.	PUNCT
taxlaw-2803	1254	1	on	on	ADP
taxlaw-2803	1254	2	the	the	DET
taxlaw-2803	1254	3	margins	margin	NOUN
taxlaw-2803	1254	4	,	,	PUNCT
taxlaw-2803	1254	5	there	there	PRON
taxlaw-2803	1254	6	may	may	AUX
taxlaw-2803	1254	7	be	be	AUX
taxlaw-2803	1254	8	some	some	DET
taxlaw-2803	1254	9	taxpayers	taxpayer	NOUN
taxlaw-2803	1254	10	who	who	PRON
taxlaw-2803	1254	11	purchase	purchase	VERB
taxlaw-2803	1254	12	their	their	PRON
taxlaw-2803	1254	13	own	own	ADJ
taxlaw-2803	1254	14	insurance	insurance	NOUN
taxlaw-2803	1254	15	and	and	CCONJ
taxlaw-2803	1254	16	choose	choose	VERB
taxlaw-2803	1254	17	to	to	PART
taxlaw-2803	1254	18	under	under	VERB
taxlaw-2803	1254	19	-	-	PUNCT
taxlaw-2803	1254	20	insure	insure	VERB
taxlaw-2803	1254	21	so	so	SCONJ
taxlaw-2803	1254	22	as	as	SCONJ
taxlaw-2803	1254	23	to	to	PART
taxlaw-2803	1254	24	get	get	VERB
taxlaw-2803	1254	25	the	the	DET
taxlaw-2803	1254	26	benefit	benefit	NOUN
taxlaw-2803	1254	27	of	of	ADP
taxlaw-2803	1254	28	partial	partial	ADJ
taxlaw-2803	1254	29	deducibility	deducibility	NOUN
taxlaw-2803	1254	30	of	of	ADP
taxlaw-2803	1254	31	medical	medical	ADJ
taxlaw-2803	1254	32	expenses	expense	NOUN
taxlaw-2803	1254	33	.	.	PUNCT
taxlaw-2803	1255	1	see	see	VERB
taxlaw-2803	1255	2	kaplow	kaplow	PROPN
taxlaw-2803	1255	3	,	,	PUNCT
taxlaw-2803	1255	4	supra	supra	PROPN
taxlaw-2803	1255	5	note	note	NOUN
taxlaw-2803	1255	6	108	108	NUM
taxlaw-2803	1255	7	,	,	PUNCT
taxlaw-2803	1255	8	at	at	ADP
taxlaw-2803	1255	9	1487	1487	NUM
taxlaw-2803	1255	10	;	;	PUNCT
taxlaw-2803	1255	11	tax	tax	NOUN
taxlaw-2803	1255	12	expenditures	expenditure	NOUN
taxlaw-2803	1255	13	for	for	ADP
taxlaw-2803	1255	14	health	health	NOUN
taxlaw-2803	1255	15	care	care	NOUN
taxlaw-2803	1255	16	,	,	PUNCT
taxlaw-2803	1255	17	supra	supra	PROPN
taxlaw-2803	1255	18	note	note	NOUN
taxlaw-2803	1255	19	198	198	NUM
taxlaw-2803	1255	20	.	.	PUNCT
taxlaw-2803	1256	1	but	but	CCONJ
taxlaw-2803	1256	2	see	see	VERB
taxlaw-2803	1256	3	tax	tax	NOUN
taxlaw-2803	1256	4	expenditures	expenditure	NOUN
taxlaw-2803	1256	5	for	for	ADP
taxlaw-2803	1256	6	health	health	NOUN
taxlaw-2803	1256	7	care	care	NOUN
taxlaw-2803	1256	8	,	,	PUNCT
taxlaw-2803	1256	9	supra	supra	PROPN
taxlaw-2803	1256	10	note	note	NOUN
taxlaw-2803	1256	11	198	198	NUM
taxlaw-2803	1256	12	,	,	PUNCT
taxlaw-2803	1256	13	at	at	ADP
taxlaw-2803	1256	14	23	23	NUM
taxlaw-2803	1256	15	(	(	PUNCT
taxlaw-2803	1256	16	―in	―in	NUM
taxlaw-2803	1256	17	practice	practice	NOUN
taxlaw-2803	1256	18	,	,	PUNCT
taxlaw-2803	1256	19	however	however	ADV
taxlaw-2803	1256	20	,	,	PUNCT
taxlaw-2803	1256	21	it	it	PRON
taxlaw-2803	1256	22	is	be	AUX
taxlaw-2803	1256	23	unlikely	unlikely	ADJ
taxlaw-2803	1256	24	that	that	SCONJ
taxlaw-2803	1256	25	those	those	DET
taxlaw-2803	1256	26	individuals	individual	NOUN
taxlaw-2803	1256	27	who	who	PRON
taxlaw-2803	1256	28	do	do	AUX
taxlaw-2803	1256	29	not	not	PART
taxlaw-2803	1256	30	purchase	purchase	VERB
taxlaw-2803	1256	31	health	health	NOUN
taxlaw-2803	1256	32	insurance	insurance	NOUN
taxlaw-2803	1256	33	will	will	AUX
taxlaw-2803	1256	34	have	have	VERB
taxlaw-2803	1256	35	the	the	DET
taxlaw-2803	1256	36	liquidity	liquidity	NOUN
taxlaw-2803	1256	37	to	to	PART
taxlaw-2803	1256	38	pay	pay	VERB
taxlaw-2803	1256	39	medical	medical	ADJ
taxlaw-2803	1256	40	expenses	expense	NOUN
taxlaw-2803	1256	41	that	that	PRON
taxlaw-2803	1256	42	are	be	AUX
taxlaw-2803	1256	43	a	a	DET
taxlaw-2803	1256	44	large	large	ADJ
taxlaw-2803	1256	45	portion	portion	NOUN
taxlaw-2803	1256	46	of	of	ADP
taxlaw-2803	1256	47	their	their	PRON
taxlaw-2803	1256	48	annual	annual	ADJ
taxlaw-2803	1256	49	income.‖	income.‖	NOUN
taxlaw-2803	1256	50	)	)	PUNCT
taxlaw-2803	1256	51	.	.	PUNCT
taxlaw-2803	1257	1	according	accord	VERB
taxlaw-2803	1257	2	to	to	ADP
taxlaw-2803	1257	3	the	the	DET
taxlaw-2803	1257	4	staff	staff	NOUN
taxlaw-2803	1257	5	of	of	ADP
taxlaw-2803	1257	6	the	the	DET
taxlaw-2803	1257	7	joint	joint	ADJ
taxlaw-2803	1257	8	committee	committee	NOUN
taxlaw-2803	1257	9	on	on	ADP
taxlaw-2803	1257	10	taxation	taxation	NOUN
taxlaw-2803	1257	11	,	,	PUNCT
taxlaw-2803	1257	12	the	the	DET
taxlaw-2803	1257	13	deduction	deduction	NOUN
taxlaw-2803	1257	14	is	be	AUX
taxlaw-2803	1257	15	taken	take	VERB
taxlaw-2803	1257	16	largely	largely	ADV
taxlaw-2803	1257	17	for	for	ADP
taxlaw-2803	1257	18	unor	unor	ADJ
taxlaw-2803	1257	19	under	under	ADV
taxlaw-2803	1257	20	-	-	PUNCT
taxlaw-2803	1257	21	covered	cover	VERB
taxlaw-2803	1257	22	medical	medical	ADJ
taxlaw-2803	1257	23	expenses	expense	NOUN
taxlaw-2803	1257	24	,	,	PUNCT
taxlaw-2803	1257	25	such	such	ADJ
taxlaw-2803	1257	26	as	as	ADP
taxlaw-2803	1257	27	metal	metal	NOUN
taxlaw-2803	1257	28	health	health	NOUN
taxlaw-2803	1257	29	care	care	NOUN
taxlaw-2803	1257	30	,	,	PUNCT
taxlaw-2803	1257	31	dental	dental	ADJ
taxlaw-2803	1257	32	care	care	NOUN
taxlaw-2803	1257	33	,	,	PUNCT
taxlaw-2803	1257	34	and	and	CCONJ
taxlaw-2803	1257	35	nursing	nursing	NOUN
taxlaw-2803	1257	36	home	home	NOUN
taxlaw-2803	1257	37	care	care	NOUN
taxlaw-2803	1257	38	.	.	PUNCT
taxlaw-2803	1258	1	i	i	PRON
taxlaw-2803	1258	2	d.	d.	PROPN
taxlaw-2803	1258	3	in	in	ADP
taxlaw-2803	1258	4	2007	2007	NUM
taxlaw-2803	1258	5	,	,	PUNCT
taxlaw-2803	1258	6	91	91	NUM
taxlaw-2803	1258	7	%	%	NOUN
taxlaw-2803	1258	8	of	of	ADP
taxlaw-2803	1258	9	the	the	DET
taxlaw-2803	1258	10	returns	return	NOUN
taxlaw-2803	1258	11	claiming	claim	VERB
taxlaw-2803	1258	12	the	the	DET
taxlaw-2803	1258	13	deduction	deduction	NOUN
taxlaw-2803	1258	14	reported	report	VERB
taxlaw-2803	1258	15	agi	agi	NOUN
taxlaw-2803	1258	16	less	less	ADJ
taxlaw-2803	1258	17	than	than	ADP
taxlaw-2803	1258	18	$	$	SYM
taxlaw-2803	1258	19	100,000	100,000	NUM
taxlaw-2803	1258	20	(	(	PUNCT
taxlaw-2803	1258	21	accounting	account	VERB
taxlaw-2803	1258	22	for	for	ADP
taxlaw-2803	1258	23	68	68	NUM
taxlaw-2803	1258	24	%	%	NOUN
taxlaw-2803	1258	25	of	of	ADP
taxlaw-2803	1258	26	the	the	DET
taxlaw-2803	1258	27	total	total	ADJ
taxlaw-2803	1258	28	tax	tax	NOUN
taxlaw-2803	1258	29	expenditure	expenditure	NOUN
taxlaw-2803	1258	30	)	)	PUNCT
taxlaw-2803	1258	31	.	.	PUNCT
taxlaw-2803	1259	1	i	i	PRON
taxlaw-2803	1259	2	d.	d.	PROPN
taxlaw-2803	1259	3	at	at	ADP
taxlaw-2803	1259	4	22	22	NUM
taxlaw-2803	1259	5	.	.	PUNCT
taxlaw-2803	1260	1	212	212	NUM
taxlaw-2803	1260	2	the	the	DET
taxlaw-2803	1260	3	numbers	number	NOUN
taxlaw-2803	1260	4	in	in	ADP
taxlaw-2803	1260	5	this	this	DET
taxlaw-2803	1260	6	example	example	NOUN
taxlaw-2803	1260	7	were	be	AUX
taxlaw-2803	1260	8	obviously	obviously	ADV
taxlaw-2803	1260	9	chosen	choose	VERB
taxlaw-2803	1260	10	to	to	PART
taxlaw-2803	1260	11	get	get	VERB
taxlaw-2803	1260	12	an	an	DET
taxlaw-2803	1260	13	equivalent	equivalent	ADJ
taxlaw-2803	1260	14	result	result	NOUN
taxlaw-2803	1260	15	.	.	PUNCT
taxlaw-2803	1261	1	this	this	PRON
taxlaw-2803	1261	2	is	be	AUX
taxlaw-2803	1261	3	unlikely	unlikely	ADJ
taxlaw-2803	1261	4	to	to	PART
taxlaw-2803	1261	5	be	be	AUX
taxlaw-2803	1261	6	the	the	DET
taxlaw-2803	1261	7	result	result	NOUN
taxlaw-2803	1261	8	in	in	ADP
taxlaw-2803	1261	9	most	most	ADJ
taxlaw-2803	1261	10	actual	actual	ADJ
taxlaw-2803	1261	11	cases	case	NOUN
taxlaw-2803	1261	12	.	.	PUNCT
taxlaw-2803	1262	1	the	the	DET
taxlaw-2803	1262	2	larger	large	ADJ
taxlaw-2803	1262	3	point	point	NOUN
taxlaw-2803	1262	4	is	be	AUX
taxlaw-2803	1262	5	that	that	SCONJ
taxlaw-2803	1262	6	having	have	VERB
taxlaw-2803	1262	7	a	a	DET
taxlaw-2803	1262	8	variable	variable	NOUN
taxlaw-2803	1262	9	,	,	PUNCT
taxlaw-2803	1262	10	and	and	CCONJ
taxlaw-2803	1262	11	increasing	increase	VERB
taxlaw-2803	1262	12	,	,	PUNCT
taxlaw-2803	1262	13	floor	floor	NOUN
taxlaw-2803	1262	14	offsets	offset	NOUN
taxlaw-2803	1262	15	to	to	ADP
taxlaw-2803	1262	16	some	some	DET
taxlaw-2803	1262	17	degree	degree	NOUN
taxlaw-2803	1262	18	the	the	DET
taxlaw-2803	1262	19	―upside	―upside	ADJ
taxlaw-2803	1262	20	-	-	PUNCT
taxlaw-2803	1262	21	down‖	down‖	NOUN
taxlaw-2803	1262	22	subsidy	subsidy	NOUN
taxlaw-2803	1262	23	inherent	inherent	ADJ
taxlaw-2803	1262	24	in	in	ADP
taxlaw-2803	1262	25	a	a	DET
taxlaw-2803	1262	26	deduction	deduction	NOUN
taxlaw-2803	1262	27	,	,	PUNCT
taxlaw-2803	1262	28	and	and	CCONJ
taxlaw-2803	1262	29	thus	thus	ADV
taxlaw-2803	1262	30	has	have	VERB
taxlaw-2803	1262	31	some	some	DET
taxlaw-2803	1262	32	credit	credit	NOUN
taxlaw-2803	1262	33	-	-	PUNCT
taxlaw-2803	1262	34	like	like	ADJ
taxlaw-2803	1262	35	features	feature	NOUN
taxlaw-2803	1262	36	.	.	PUNCT
taxlaw-2803	1263	1	213	213	NUM
taxlaw-2803	1263	2	see	see	VERB
taxlaw-2803	1263	3	,	,	PUNCT
taxlaw-2803	1263	4	e.g.	e.g.	ADV
taxlaw-2803	1263	5	,	,	PUNCT
taxlaw-2803	1263	6	surrey	surrey	PROPN
taxlaw-2803	1263	7	,	,	PUNCT
taxlaw-2803	1263	8	supra	supra	PROPN
taxlaw-2803	1263	9	note	note	PROPN
taxlaw-2803	1263	10	99	99	NUM
taxlaw-2803	1263	11	,	,	PUNCT
taxlaw-2803	1263	12	at	at	ADP
taxlaw-2803	1263	13	98	98	NUM
taxlaw-2803	1263	14	-	-	SYM
taxlaw-2803	1263	15	100	100	NUM
taxlaw-2803	1263	16	.	.	PUNCT
taxlaw-2803	1263	17	2011	2011	NUM
taxlaw-2803	1263	18	]	]	PUNCT
taxlaw-2803	1263	19	doing	do	VERB
taxlaw-2803	1263	20	too	too	ADV
taxlaw-2803	1263	21	much	much	ADJ
taxlaw-2803	1263	22	245	245	NUM
taxlaw-2803	1263	23	income	income	NOUN
taxlaw-2803	1263	24	,	,	PUNCT
taxlaw-2803	1263	25	and	and	CCONJ
taxlaw-2803	1263	26	casualty	casualty	NOUN
taxlaw-2803	1263	27	and	and	CCONJ
taxlaw-2803	1263	28	theft	theft	NOUN
taxlaw-2803	1263	29	losses	loss	NOUN
taxlaw-2803	1263	30	are	be	AUX
taxlaw-2803	1263	31	clearly	clearly	ADV
taxlaw-2803	1263	32	subtractions	subtraction	NOUN
taxlaw-2803	1263	33	from	from	ADP
taxlaw-2803	1263	34	wealth	wealth	NOUN
taxlaw-2803	1263	35	,	,	PUNCT
taxlaw-2803	1263	36	which	which	PRON
taxlaw-2803	1263	37	should	should	AUX
taxlaw-2803	1263	38	be	be	AUX
taxlaw-2803	1263	39	deductible	deductible	ADJ
taxlaw-2803	1263	40	under	under	ADP
taxlaw-2803	1263	41	a	a	DET
taxlaw-2803	1263	42	pure	pure	ADJ
taxlaw-2803	1263	43	haig	haig	PROPN
taxlaw-2803	1263	44	-	-	PUNCT
taxlaw-2803	1263	45	simons	simons	PROPN
taxlaw-2803	1263	46	income	income	NOUN
taxlaw-2803	1263	47	tax	tax	NOUN
taxlaw-2803	1263	48	.	.	PUNCT
taxlaw-2803	1264	1	214	214	NUM
taxlaw-2803	1264	2	,	,	PUNCT
taxlaw-2803	1264	3	215	215	NUM
taxlaw-2803	1264	4	a	a	DET
taxlaw-2803	1264	5	variable	variable	ADJ
taxlaw-2803	1264	6	floor	floor	NOUN
taxlaw-2803	1264	7	would	would	AUX
taxlaw-2803	1264	8	,	,	PUNCT
taxlaw-2803	1264	9	however	however	ADV
taxlaw-2803	1264	10	,	,	PUNCT
taxlaw-2803	1264	11	be	be	AUX
taxlaw-2803	1264	12	more	more	ADV
taxlaw-2803	1264	13	appropriate	appropriate	ADJ
taxlaw-2803	1264	14	for	for	ADP
taxlaw-2803	1264	15	the	the	DET
taxlaw-2803	1264	16	mortgage	mortgage	NOUN
taxlaw-2803	1264	17	interest	interest	NOUN
taxlaw-2803	1264	18	and	and	CCONJ
taxlaw-2803	1264	19	charitable	charitable	ADJ
taxlaw-2803	1264	20	deductions	deduction	NOUN
taxlaw-2803	1264	21	.	.	PUNCT
taxlaw-2803	1265	1	the	the	DET
taxlaw-2803	1265	2	mortgage	mortgage	NOUN
taxlaw-2803	1265	3	interest	interest	NOUN
taxlaw-2803	1265	4	deduction	deduction	NOUN
taxlaw-2803	1265	5	especially	especially	ADV
taxlaw-2803	1265	6	is	be	AUX
taxlaw-2803	1265	7	the	the	DET
taxlaw-2803	1265	8	classic	classic	ADJ
taxlaw-2803	1265	9	example	example	NOUN
taxlaw-2803	1265	10	of	of	ADP
taxlaw-2803	1265	11	surrey	surrey	PROPN
taxlaw-2803	1265	12	’s	’s	PART
taxlaw-2803	1265	13	―upside	―upside	ADV
taxlaw-2803	1265	14	-	-	PUNCT
taxlaw-2803	1265	15	down	down	NOUN
taxlaw-2803	1265	16	subsidy,‖	subsidy,‖	PROPN
taxlaw-2803	1265	17	whereby	whereby	SCONJ
taxlaw-2803	1265	18	the	the	DET
taxlaw-2803	1265	19	subsidies	subsidy	NOUN
taxlaw-2803	1265	20	increase	increase	VERB
taxlaw-2803	1265	21	with	with	ADP
taxlaw-2803	1265	22	marginal	marginal	ADJ
taxlaw-2803	1265	23	rates	rate	NOUN
taxlaw-2803	1265	24	and	and	CCONJ
taxlaw-2803	1265	25	thus	thus	ADV
taxlaw-2803	1265	26	with	with	ADP
taxlaw-2803	1265	27	income	income	NOUN
taxlaw-2803	1265	28	.	.	PUNCT
taxlaw-2803	1266	1	providing	provide	VERB
taxlaw-2803	1266	2	a	a	DET
taxlaw-2803	1266	3	variable	variable	ADJ
taxlaw-2803	1266	4	floor	floor	NOUN
taxlaw-2803	1266	5	mutes	mute	NOUN
taxlaw-2803	1266	6	that	that	DET
taxlaw-2803	1266	7	effect	effect	NOUN
taxlaw-2803	1266	8	,	,	PUNCT
taxlaw-2803	1266	9	by	by	ADP
taxlaw-2803	1266	10	roughly	roughly	ADV
taxlaw-2803	1266	11	approximating	approximate	VERB
taxlaw-2803	1266	12	a	a	DET
taxlaw-2803	1266	13	tax	tax	NOUN
taxlaw-2803	1266	14	credit	credit	NOUN
taxlaw-2803	1266	15	with	with	ADP
taxlaw-2803	1266	16	a	a	DET
taxlaw-2803	1266	17	fixed	fix	VERB
taxlaw-2803	1266	18	floor	floor	NOUN
taxlaw-2803	1266	19	.	.	PUNCT
taxlaw-2803	1267	1	assuming	assume	VERB
taxlaw-2803	1267	2	mortgage	mortgage	NOUN
taxlaw-2803	1267	3	interest	interest	NOUN
taxlaw-2803	1267	4	tracks	track	NOUN
taxlaw-2803	1267	5	income	income	NOUN
taxlaw-2803	1267	6	,	,	PUNCT
taxlaw-2803	1267	7	a	a	DET
taxlaw-2803	1267	8	variable	variable	ADJ
taxlaw-2803	1267	9	floor	floor	NOUN
taxlaw-2803	1267	10	also	also	ADV
taxlaw-2803	1267	11	provides	provide	VERB
taxlaw-2803	1267	12	a	a	DET
taxlaw-2803	1267	13	more	more	ADV
taxlaw-2803	1267	14	treasury	treasury	NOUN
taxlaw-2803	1267	15	-	-	PUNCT
taxlaw-2803	1267	16	efficient	efficient	ADJ
taxlaw-2803	1267	17	way	way	NOUN
taxlaw-2803	1267	18	to	to	PART
taxlaw-2803	1267	19	target	target	VERB
taxlaw-2803	1267	20	the	the	DET
taxlaw-2803	1267	21	marginal	marginal	ADJ
taxlaw-2803	1267	22	dollar	dollar	NOUN
taxlaw-2803	1267	23	of	of	ADP
taxlaw-2803	1267	24	spending	spending	NOUN
taxlaw-2803	1267	25	,	,	PUNCT
taxlaw-2803	1267	26	since	since	SCONJ
taxlaw-2803	1267	27	fewer	few	ADJ
taxlaw-2803	1267	28	of	of	ADP
taxlaw-2803	1267	29	the	the	DET
taxlaw-2803	1267	30	dollars	dollar	NOUN
taxlaw-2803	1267	31	below	below	ADP
taxlaw-2803	1267	32	the	the	DET
taxlaw-2803	1267	33	floor	floor	NOUN
taxlaw-2803	1267	34	are	be	AUX
taxlaw-2803	1267	35	subsidized	subsidize	VERB
taxlaw-2803	1267	36	.	.	PUNCT
taxlaw-2803	1268	1	216	216	NUM
taxlaw-2803	1268	2	under	under	ADP
taxlaw-2803	1268	3	the	the	DET
taxlaw-2803	1268	4	current	current	ADJ
taxlaw-2803	1268	5	system	system	NOUN
taxlaw-2803	1268	6	,	,	PUNCT
taxlaw-2803	1268	7	floors	floor	NOUN
taxlaw-2803	1268	8	do	do	AUX
taxlaw-2803	1268	9	not	not	PART
taxlaw-2803	1268	10	appear	appear	VERB
taxlaw-2803	1268	11	to	to	PART
taxlaw-2803	1268	12	be	be	AUX
taxlaw-2803	1268	13	used	use	VERB
taxlaw-2803	1268	14	in	in	ADP
taxlaw-2803	1268	15	this	this	DET
taxlaw-2803	1268	16	way	way	NOUN
taxlaw-2803	1268	17	,	,	PUNCT
taxlaw-2803	1268	18	and	and	CCONJ
taxlaw-2803	1268	19	rather	rather	ADV
taxlaw-2803	1268	20	seem	seem	VERB
taxlaw-2803	1268	21	to	to	PART
taxlaw-2803	1268	22	be	be	AUX
taxlaw-2803	1268	23	used	use	VERB
taxlaw-2803	1268	24	for	for	ADP
taxlaw-2803	1268	25	a	a	DET
taxlaw-2803	1268	26	combination	combination	NOUN
taxlaw-2803	1268	27	of	of	ADP
taxlaw-2803	1268	28	revenue	revenue	NOUN
taxlaw-2803	1268	29	and	and	CCONJ
taxlaw-2803	1268	30	tax	tax	NOUN
taxlaw-2803	1268	31	-	-	PUNCT
taxlaw-2803	1268	32	avoidance	avoidance	NOUN
taxlaw-2803	1268	33	reasons	reason	NOUN
taxlaw-2803	1268	34	.	.	PUNCT
taxlaw-2803	1269	1	this	this	PRON
taxlaw-2803	1269	2	is	be	AUX
taxlaw-2803	1269	3	likely	likely	ADJ
taxlaw-2803	1269	4	due	due	ADJ
taxlaw-2803	1269	5	,	,	PUNCT
taxlaw-2803	1269	6	again	again	ADV
taxlaw-2803	1269	7	,	,	PUNCT
taxlaw-2803	1269	8	to	to	ADP
taxlaw-2803	1269	9	the	the	DET
taxlaw-2803	1269	10	distorting	distorting	ADJ
taxlaw-2803	1269	11	effect	effect	NOUN
taxlaw-2803	1269	12	of	of	ADP
taxlaw-2803	1269	13	the	the	DET
taxlaw-2803	1269	14	standard	standard	ADJ
taxlaw-2803	1269	15	deduction	deduction	NOUN
taxlaw-2803	1269	16	.	.	PUNCT
taxlaw-2803	1270	1	consider	consider	VERB
taxlaw-2803	1270	2	the	the	DET
taxlaw-2803	1270	3	floor	floor	NOUN
taxlaw-2803	1270	4	for	for	ADP
taxlaw-2803	1270	5	medical	medical	ADJ
taxlaw-2803	1270	6	expenses	expense	NOUN
taxlaw-2803	1270	7	.	.	PUNCT
taxlaw-2803	1271	1	under	under	ADP
taxlaw-2803	1271	2	the	the	DET
taxlaw-2803	1271	3	patient	patient	NOUN
taxlaw-2803	1271	4	protection	protection	NOUN
taxlaw-2803	1271	5	and	and	CCONJ
taxlaw-2803	1271	6	affordable	affordable	ADJ
taxlaw-2803	1271	7	care	care	PROPN
taxlaw-2803	1271	8	act	act	PROPN
taxlaw-2803	1271	9	,	,	PUNCT
taxlaw-2803	1271	10	217	217	NUM
taxlaw-2803	1271	11	the	the	DET
taxlaw-2803	1271	12	7.5	7.5	NUM
taxlaw-2803	1271	13	%	%	NOUN
taxlaw-2803	1271	14	floor	floor	NOUN
taxlaw-2803	1271	15	for	for	ADP
taxlaw-2803	1271	16	medical	medical	ADJ
taxlaw-2803	1271	17	expenses	expense	NOUN
taxlaw-2803	1271	18	was	be	AUX
taxlaw-2803	1271	19	raised	raise	VERB
taxlaw-2803	1271	20	to	to	ADP
taxlaw-2803	1271	21	10	10	NUM
taxlaw-2803	1271	22	%	%	NOUN
taxlaw-2803	1271	23	,	,	PUNCT
taxlaw-2803	1271	24	likely	likely	ADJ
taxlaw-2803	1271	25	with	with	ADP
taxlaw-2803	1271	26	the	the	DET
taxlaw-2803	1271	27	primary	primary	ADJ
taxlaw-2803	1271	28	purpose	purpose	NOUN
taxlaw-2803	1271	29	of	of	ADP
taxlaw-2803	1271	30	raising	raise	VERB
taxlaw-2803	1271	31	revenue	revenue	NOUN
taxlaw-2803	1271	32	to	to	PART
taxlaw-2803	1271	33	pay	pay	VERB
taxlaw-2803	1271	34	for	for	ADP
taxlaw-2803	1271	35	health	health	NOUN
taxlaw-2803	1271	36	care	care	NOUN
taxlaw-2803	1271	37	reform	reform	NOUN
taxlaw-2803	1271	38	218	218	NUM
taxlaw-2803	1271	39	—	—	PUNCT
taxlaw-2803	1271	40	the	the	DET
taxlaw-2803	1271	41	joint	joint	ADJ
taxlaw-2803	1271	42	committee	committee	NOUN
taxlaw-2803	1271	43	estimates	estimate	VERB
taxlaw-2803	1271	44	that	that	SCONJ
taxlaw-2803	1271	45	raising	raise	VERB
taxlaw-2803	1271	46	the	the	DET
taxlaw-2803	1271	47	floor	floor	NOUN
taxlaw-2803	1271	48	will	will	AUX
taxlaw-2803	1271	49	generate	generate	VERB
taxlaw-2803	1271	50	about	about	ADP
taxlaw-2803	1271	51	$	$	SYM
taxlaw-2803	1271	52	15.2	15.2	NUM
taxlaw-2803	1271	53	billion	billion	NUM
taxlaw-2803	1271	54	from	from	ADP
taxlaw-2803	1271	55	2010	2010	NUM
taxlaw-2803	1271	56	-	-	SYM
taxlaw-2803	1271	57	2019	2019	NUM
taxlaw-2803	1271	58	.	.	PUNCT
taxlaw-2803	1272	1	219	219	NUM
taxlaw-2803	1272	2	while	while	SCONJ
taxlaw-2803	1272	3	there	there	PRON
taxlaw-2803	1272	4	may	may	AUX
taxlaw-2803	1272	5	be	be	AUX
taxlaw-2803	1272	6	policy	policy	NOUN
taxlaw-2803	1272	7	reasons	reason	NOUN
taxlaw-2803	1272	8	(	(	PUNCT
taxlaw-2803	1272	9	other	other	ADJ
taxlaw-2803	1272	10	than	than	ADP
taxlaw-2803	1272	11	revenue	revenue	NOUN
taxlaw-2803	1272	12	)	)	PUNCT
taxlaw-2803	1272	13	for	for	ADP
taxlaw-2803	1272	14	wanting	want	VERB
taxlaw-2803	1272	15	a	a	DET
taxlaw-2803	1272	16	higher	high	ADJ
taxlaw-2803	1272	17	floor	floor	NOUN
taxlaw-2803	1273	1	,	,	PUNCT
taxlaw-2803	1273	2	220	220	NUM
taxlaw-2803	1273	3	the	the	DET
taxlaw-2803	1273	4	7.5	7.5	NUM
taxlaw-2803	1273	5	%	%	NOUN
taxlaw-2803	1273	6	floor	floor	NOUN
taxlaw-2803	1273	7	has	have	AUX
taxlaw-2803	1273	8	been	be	AUX
taxlaw-2803	1273	9	in	in	ADP
taxlaw-2803	1273	10	place	place	NOUN
taxlaw-2803	1273	11	since	since	SCONJ
taxlaw-2803	1273	12	1986	1986	NUM
taxlaw-2803	1273	13	,	,	PUNCT
taxlaw-2803	1273	14	221	221	NUM
taxlaw-2803	1273	15	so	so	SCONJ
taxlaw-2803	1273	16	it	it	PRON
taxlaw-2803	1273	17	is	be	AUX
taxlaw-2803	1273	18	only	only	ADV
taxlaw-2803	1273	19	in	in	ADP
taxlaw-2803	1273	20	the	the	DET
taxlaw-2803	1273	21	face	face	NOUN
taxlaw-2803	1273	22	of	of	ADP
taxlaw-2803	1273	23	a	a	DET
taxlaw-2803	1273	24	pressing	press	VERB
taxlaw-2803	1273	25	need	need	NOUN
taxlaw-2803	1273	26	for	for	ADP
taxlaw-2803	1273	27	health	health	NOUN
taxlaw-2803	1273	28	care	care	NOUN
taxlaw-2803	1273	29	–	–	PUNCT
taxlaw-2803	1273	30	related	relate	VERB
taxlaw-2803	1273	31	revenue	revenue	NOUN
taxlaw-2803	1273	32	that	that	PRON
taxlaw-2803	1273	33	the	the	DET
taxlaw-2803	1273	34	floor	floor	NOUN
taxlaw-2803	1273	35	was	be	AUX
taxlaw-2803	1273	36	adjusted	adjust	VERB
taxlaw-2803	1273	37	.	.	PUNCT
taxlaw-2803	1274	1	arguably	arguably	ADV
taxlaw-2803	1274	2	a	a	DET
taxlaw-2803	1274	3	more	more	ADV
taxlaw-2803	1274	4	broadly	broadly	ADV
taxlaw-2803	1274	5	based	base	VERB
taxlaw-2803	1274	6	floor	floor	NOUN
taxlaw-2803	1274	7	would	would	AUX
taxlaw-2803	1274	8	be	be	AUX
taxlaw-2803	1274	9	a	a	DET
taxlaw-2803	1274	10	less	less	ADV
taxlaw-2803	1274	11	tempting	tempting	ADJ
taxlaw-2803	1274	12	source	source	NOUN
taxlaw-2803	1274	13	of	of	ADP
taxlaw-2803	1274	14	cash	cash	NOUN
taxlaw-2803	1274	15	if	if	SCONJ
taxlaw-2803	1274	16	it	it	PRON
taxlaw-2803	1274	17	were	be	AUX
taxlaw-2803	1274	18	explicitly	explicitly	ADV
taxlaw-2803	1274	19	intended	intend	VERB
taxlaw-2803	1274	20	to	to	PART
taxlaw-2803	1274	21	capture	capture	VERB
taxlaw-2803	1274	22	the	the	DET
taxlaw-2803	1274	23	point	point	NOUN
taxlaw-2803	1274	24	at	at	ADP
taxlaw-2803	1274	25	which	which	PRON
taxlaw-2803	1274	26	medical	medical	ADJ
taxlaw-2803	1274	27	expenses	expense	NOUN
taxlaw-2803	1274	28	should	should	AUX
taxlaw-2803	1274	29	be	be	AUX
taxlaw-2803	1274	30	considered	consider	VERB
taxlaw-2803	1274	31	in	in	ADP
taxlaw-2803	1274	32	measuring	measure	VERB
taxlaw-2803	1274	33	a	a	DET
taxlaw-2803	1274	34	taxpayer	taxpayer	NOUN
taxlaw-2803	1274	35	’s	’s	PART
taxlaw-2803	1274	36	ability	ability	NOUN
taxlaw-2803	1274	37	to	to	PART
taxlaw-2803	1274	38	pay	pay	VERB
taxlaw-2803	1274	39	.	.	PUNCT
taxlaw-2803	1275	1	the	the	DET
taxlaw-2803	1275	2	use	use	NOUN
taxlaw-2803	1275	3	of	of	ADP
taxlaw-2803	1275	4	floors	floor	NOUN
taxlaw-2803	1275	5	to	to	PART
taxlaw-2803	1275	6	further	further	VERB
taxlaw-2803	1275	7	specific	specific	ADJ
taxlaw-2803	1275	8	policy	policy	NOUN
taxlaw-2803	1275	9	goals	goal	NOUN
taxlaw-2803	1275	10	need	need	AUX
taxlaw-2803	1275	11	not	not	PART
taxlaw-2803	1275	12	be	be	AUX
taxlaw-2803	1275	13	limited	limit	VERB
taxlaw-2803	1275	14	only	only	ADV
taxlaw-2803	1275	15	to	to	ADP
taxlaw-2803	1275	16	the	the	DET
taxlaw-2803	1275	17	current	current	ADJ
taxlaw-2803	1275	18	itemized	itemize	VERB
taxlaw-2803	1275	19	deductions	deduction	NOUN
taxlaw-2803	1275	20	.	.	PUNCT
taxlaw-2803	1276	1	this	this	DET
taxlaw-2803	1276	2	article	article	NOUN
taxlaw-2803	1276	3	’s	’s	PART
taxlaw-2803	1276	4	proposal	proposal	NOUN
taxlaw-2803	1276	5	would	would	AUX
taxlaw-2803	1276	6	remove	remove	VERB
taxlaw-2803	1276	7	much	much	ADJ
taxlaw-2803	1276	8	of	of	ADP
taxlaw-2803	1276	9	the	the	DET
taxlaw-2803	1276	10	distinction	distinction	NOUN
taxlaw-2803	1276	11	between	between	ADP
taxlaw-2803	1276	12	aboveand	aboveand	ADV
taxlaw-2803	1276	13	below	below	ADP
taxlaw-2803	1276	14	-	-	PUNCT
taxlaw-2803	1276	15	the	the	DET
taxlaw-2803	1276	16	-	-	PUNCT
taxlaw-2803	1276	17	line	line	NOUN
taxlaw-2803	1276	18	deductions	deduction	NOUN
taxlaw-2803	1276	19	.	.	PUNCT
taxlaw-2803	1277	1	222	222	NUM
taxlaw-2803	1277	2	were	be	AUX
taxlaw-2803	1277	3	that	that	PRON
taxlaw-2803	1277	4	to	to	PART
taxlaw-2803	1277	5	happen	happen	VERB
taxlaw-2803	1277	6	,	,	PUNCT
taxlaw-2803	1277	7	there	there	PRON
taxlaw-2803	1277	8	would	would	AUX
taxlaw-2803	1277	9	be	be	AUX
taxlaw-2803	1277	10	little	little	ADJ
taxlaw-2803	1277	11	reason	reason	NOUN
taxlaw-2803	1277	12	to	to	PART
taxlaw-2803	1277	13	confine	confine	VERB
taxlaw-2803	1277	14	the	the	DET
taxlaw-2803	1277	15	use	use	NOUN
taxlaw-2803	1277	16	of	of	ADP
taxlaw-2803	1277	17	floors	floor	NOUN
taxlaw-2803	1277	18	to	to	ADP
taxlaw-2803	1277	19	the	the	DET
taxlaw-2803	1277	20	below	below	ADP
taxlaw-2803	1277	21	-	-	PUNCT
taxlaw-2803	1277	22	the	the	DET
taxlaw-2803	1277	23	-	-	PUNCT
taxlaw-2803	1277	24	line	line	NOUN
taxlaw-2803	1277	25	deductions	deduction	NOUN
taxlaw-2803	1277	26	.	.	PUNCT
taxlaw-2803	1278	1	as	as	SCONJ
taxlaw-2803	1278	2	noted	note	VERB
taxlaw-2803	1278	3	in	in	ADP
taxlaw-2803	1278	4	parts	part	NOUN
taxlaw-2803	1278	5	ii	ii	PROPN
taxlaw-2803	1278	6	and	and	CCONJ
taxlaw-2803	1278	7	0	0	NUM
taxlaw-2803	1278	8	,	,	PUNCT
taxlaw-2803	1278	9	the	the	DET
taxlaw-2803	1278	10	distinction	distinction	NOUN
taxlaw-2803	1278	11	between	between	ADP
taxlaw-2803	1278	12	aboveand	aboveand	ADV
taxlaw-2803	1278	13	below	below	ADP
taxlaw-2803	1278	14	-	-	PUNCT
taxlaw-2803	1278	15	the	the	DET
taxlaw-2803	1278	16	-	-	PUNCT
taxlaw-2803	1278	17	line	line	NOUN
taxlaw-2803	1278	18	deductions	deduction	NOUN
taxlaw-2803	1278	19	has	have	VERB
taxlaw-2803	1278	20	214	214	NUM
taxlaw-2803	1278	21	see	see	NOUN
taxlaw-2803	1278	22	,	,	PUNCT
taxlaw-2803	1278	23	e.g.	e.g.	ADV
taxlaw-2803	1278	24	,	,	PUNCT
taxlaw-2803	1278	25	bittker	bittker	NOUN
taxlaw-2803	1278	26	,	,	PUNCT
taxlaw-2803	1278	27	supra	supra	PROPN
taxlaw-2803	1278	28	note	note	PROPN
taxlaw-2803	1278	29	99	99	NUM
taxlaw-2803	1278	30	,	,	PUNCT
taxlaw-2803	1278	31	at	at	ADP
taxlaw-2803	1278	32	197	197	NUM
taxlaw-2803	1278	33	.	.	PUNCT
taxlaw-2803	1279	1	but	but	CCONJ
taxlaw-2803	1279	2	see	see	VERB
taxlaw-2803	1279	3	daniel	daniel	PROPN
taxlaw-2803	1279	4	i.	i.	PROPN
taxlaw-2803	1279	5	halperin	halperin	PROPN
taxlaw-2803	1279	6	,	,	PUNCT
taxlaw-2803	1279	7	valuing	value	VERB
taxlaw-2803	1279	8	personal	personal	ADJ
taxlaw-2803	1279	9	consumption	consumption	NOUN
taxlaw-2803	1279	10	:	:	PUNCT
taxlaw-2803	1279	11	cost	cost	NOUN
taxlaw-2803	1279	12	versus	versus	ADP
taxlaw-2803	1279	13	value	value	NOUN
taxlaw-2803	1279	14	and	and	CCONJ
taxlaw-2803	1279	15	the	the	DET
taxlaw-2803	1279	16	impact	impact	NOUN
taxlaw-2803	1279	17	of	of	ADP
taxlaw-2803	1279	18	insurance	insurance	NOUN
taxlaw-2803	1279	19	,	,	PUNCT
taxlaw-2803	1279	20	1	1	NUM
taxlaw-2803	1279	21	fla	fla	NOUN
taxlaw-2803	1279	22	.	.	PUNCT
taxlaw-2803	1280	1	tax	tax	PROPN
taxlaw-2803	1280	2	rev	rev	PROPN
taxlaw-2803	1280	3	.	.	PROPN
taxlaw-2803	1280	4	1	1	NUM
taxlaw-2803	1280	5	(	(	PUNCT
taxlaw-2803	1280	6	1992	1992	NUM
taxlaw-2803	1280	7	)	)	PUNCT
taxlaw-2803	1280	8	(	(	PUNCT
taxlaw-2803	1280	9	challenging	challenge	VERB
taxlaw-2803	1280	10	the	the	DET
taxlaw-2803	1280	11	deductibility	deductibility	NOUN
taxlaw-2803	1280	12	of	of	ADP
taxlaw-2803	1280	13	losses	loss	NOUN
taxlaw-2803	1280	14	,	,	PUNCT
taxlaw-2803	1280	15	particularly	particularly	ADV
taxlaw-2803	1280	16	where	where	SCONJ
taxlaw-2803	1280	17	there	there	PRON
taxlaw-2803	1280	18	is	be	VERB
taxlaw-2803	1280	19	asymmetric	asymmetric	ADJ
taxlaw-2803	1280	20	tax	tax	NOUN
taxlaw-2803	1280	21	treatment	treatment	NOUN
taxlaw-2803	1280	22	of	of	ADP
taxlaw-2803	1280	23	consumption	consumption	NOUN
taxlaw-2803	1280	24	gains	gain	NOUN
taxlaw-2803	1280	25	and	and	CCONJ
taxlaw-2803	1280	26	losses	loss	NOUN
taxlaw-2803	1280	27	)	)	PUNCT
taxlaw-2803	1280	28	;	;	PUNCT
taxlaw-2803	1280	29	kaplow	kaplow	NOUN
taxlaw-2803	1280	30	,	,	PUNCT
taxlaw-2803	1280	31	insurance	insurance	NOUN
taxlaw-2803	1280	32	,	,	PUNCT
taxlaw-2803	1280	33	supra	supra	PROPN
taxlaw-2803	1280	34	note	note	NOUN
taxlaw-2803	1280	35	108	108	NUM
taxlaw-2803	1280	36	,	,	PUNCT
taxlaw-2803	1280	37	at	at	ADP
taxlaw-2803	1280	38	1500	1500	NUM
taxlaw-2803	1280	39	-	-	SYM
taxlaw-2803	1280	40	04	04	NUM
taxlaw-2803	1280	41	.	.	PUNCT
taxlaw-2803	1281	1	215	215	NUM
taxlaw-2803	1281	2	a	a	DET
taxlaw-2803	1281	3	variable	variable	ADJ
taxlaw-2803	1281	4	floor	floor	NOUN
taxlaw-2803	1281	5	is	be	AUX
taxlaw-2803	1281	6	somewhat	somewhat	ADV
taxlaw-2803	1281	7	more	more	ADV
taxlaw-2803	1281	8	defensible	defensible	ADJ
taxlaw-2803	1281	9	with	with	ADP
taxlaw-2803	1281	10	respect	respect	NOUN
taxlaw-2803	1281	11	to	to	ADP
taxlaw-2803	1281	12	these	these	DET
taxlaw-2803	1281	13	income	income	NOUN
taxlaw-2803	1281	14	-	-	PUNCT
taxlaw-2803	1281	15	measuring	measure	VERB
taxlaw-2803	1281	16	deductions	deduction	NOUN
taxlaw-2803	1281	17	for	for	ADP
taxlaw-2803	1281	18	simplification	simplification	NOUN
taxlaw-2803	1281	19	reasons	reason	NOUN
taxlaw-2803	1281	20	,	,	PUNCT
taxlaw-2803	1281	21	however	however	ADV
taxlaw-2803	1281	22	.	.	PUNCT
taxlaw-2803	1282	1	if	if	SCONJ
taxlaw-2803	1282	2	we	we	PRON
taxlaw-2803	1282	3	provide	provide	VERB
taxlaw-2803	1282	4	a	a	DET
taxlaw-2803	1282	5	floor	floor	NOUN
taxlaw-2803	1282	6	purely	purely	ADV
taxlaw-2803	1282	7	to	to	PART
taxlaw-2803	1282	8	relieve	relieve	VERB
taxlaw-2803	1282	9	some	some	DET
taxlaw-2803	1282	10	taxpayers	taxpayer	NOUN
taxlaw-2803	1282	11	and	and	CCONJ
taxlaw-2803	1282	12	the	the	DET
taxlaw-2803	1282	13	government	government	NOUN
taxlaw-2803	1282	14	from	from	ADP
taxlaw-2803	1282	15	the	the	DET
taxlaw-2803	1282	16	burden	burden	NOUN
taxlaw-2803	1282	17	of	of	ADP
taxlaw-2803	1282	18	itemization	itemization	NOUN
taxlaw-2803	1282	19	,	,	PUNCT
taxlaw-2803	1282	20	then	then	ADV
taxlaw-2803	1282	21	it	it	PRON
taxlaw-2803	1282	22	is	be	AUX
taxlaw-2803	1282	23	reasonable	reasonable	ADJ
taxlaw-2803	1282	24	for	for	SCONJ
taxlaw-2803	1282	25	the	the	DET
taxlaw-2803	1282	26	floor	floor	NOUN
taxlaw-2803	1282	27	to	to	PART
taxlaw-2803	1282	28	increase	increase	VERB
taxlaw-2803	1282	29	with	with	ADP
taxlaw-2803	1282	30	income	income	NOUN
taxlaw-2803	1282	31	.	.	PUNCT
taxlaw-2803	1283	1	higher	high	ADJ
taxlaw-2803	1283	2	income	income	NOUN
taxlaw-2803	1283	3	taxpayers	taxpayer	NOUN
taxlaw-2803	1283	4	are	be	AUX
taxlaw-2803	1283	5	more	more	ADV
taxlaw-2803	1283	6	likely	likely	ADJ
taxlaw-2803	1283	7	to	to	PART
taxlaw-2803	1283	8	incur	incur	VERB
taxlaw-2803	1283	9	itemizable	itemizable	ADJ
taxlaw-2803	1283	10	expenses	expense	NOUN
taxlaw-2803	1283	11	,	,	PUNCT
taxlaw-2803	1283	12	and	and	CCONJ
taxlaw-2803	1283	13	likely	likely	ADV
taxlaw-2803	1283	14	place	place	VERB
taxlaw-2803	1283	15	a	a	DET
taxlaw-2803	1283	16	higher	high	ADJ
taxlaw-2803	1283	17	cost	cost	NOUN
taxlaw-2803	1283	18	on	on	ADP
taxlaw-2803	1283	19	the	the	DET
taxlaw-2803	1283	20	time	time	NOUN
taxlaw-2803	1283	21	that	that	PRON
taxlaw-2803	1283	22	would	would	AUX
taxlaw-2803	1283	23	be	be	AUX
taxlaw-2803	1283	24	spent	spend	VERB
taxlaw-2803	1283	25	to	to	PART
taxlaw-2803	1283	26	itemize	itemize	VERB
taxlaw-2803	1283	27	.	.	PUNCT
taxlaw-2803	1284	1	216	216	NUM
taxlaw-2803	1284	2	this	this	PRON
taxlaw-2803	1284	3	is	be	AUX
taxlaw-2803	1284	4	not	not	PART
taxlaw-2803	1284	5	to	to	PART
taxlaw-2803	1284	6	say	say	VERB
taxlaw-2803	1284	7	,	,	PUNCT
taxlaw-2803	1284	8	of	of	ADP
taxlaw-2803	1284	9	course	course	NOUN
taxlaw-2803	1284	10	,	,	PUNCT
taxlaw-2803	1284	11	that	that	SCONJ
taxlaw-2803	1284	12	adding	add	VERB
taxlaw-2803	1284	13	a	a	DET
taxlaw-2803	1284	14	variable	variable	ADJ
taxlaw-2803	1284	15	floor	floor	NOUN
taxlaw-2803	1284	16	to	to	ADP
taxlaw-2803	1284	17	the	the	DET
taxlaw-2803	1284	18	mortgage	mortgage	NOUN
taxlaw-2803	1284	19	interest	interest	NOUN
taxlaw-2803	1284	20	deduction	deduction	NOUN
taxlaw-2803	1284	21	is	be	AUX
taxlaw-2803	1284	22	preferable	preferable	ADJ
taxlaw-2803	1284	23	to	to	ADP
taxlaw-2803	1284	24	replacing	replace	VERB
taxlaw-2803	1284	25	it	it	PRON
taxlaw-2803	1284	26	with	with	ADP
taxlaw-2803	1284	27	a	a	DET
taxlaw-2803	1284	28	tax	tax	NOUN
taxlaw-2803	1284	29	credit	credit	NOUN
taxlaw-2803	1284	30	or	or	CCONJ
taxlaw-2803	1284	31	repealing	repeal	VERB
taxlaw-2803	1284	32	it	it	PRON
taxlaw-2803	1284	33	altogether	altogether	ADV
taxlaw-2803	1284	34	;	;	PUNCT
taxlaw-2803	1284	35	it	it	PRON
taxlaw-2803	1284	36	is	be	AUX
taxlaw-2803	1284	37	only	only	ADV
taxlaw-2803	1284	38	to	to	PART
taxlaw-2803	1284	39	say	say	VERB
taxlaw-2803	1284	40	that	that	PRON
taxlaw-2803	1284	41	,	,	PUNCT
taxlaw-2803	1284	42	were	be	AUX
taxlaw-2803	1284	43	the	the	DET
taxlaw-2803	1284	44	deduction	deduction	NOUN
taxlaw-2803	1284	45	retained	retain	VERB
taxlaw-2803	1284	46	,	,	PUNCT
taxlaw-2803	1284	47	a	a	DET
taxlaw-2803	1284	48	variable	variable	ADJ
taxlaw-2803	1284	49	floor	floor	NOUN
taxlaw-2803	1284	50	would	would	AUX
taxlaw-2803	1284	51	alleviate	alleviate	VERB
taxlaw-2803	1284	52	some	some	PRON
taxlaw-2803	1284	53	of	of	ADP
taxlaw-2803	1284	54	its	its	PRON
taxlaw-2803	1284	55	flaws	flaw	NOUN
taxlaw-2803	1284	56	.	.	PUNCT
taxlaw-2803	1285	1	the	the	DET
taxlaw-2803	1285	2	president	president	NOUN
taxlaw-2803	1285	3	’s	’s	PART
taxlaw-2803	1285	4	advisory	advisory	ADJ
taxlaw-2803	1285	5	panel	panel	NOUN
taxlaw-2803	1285	6	on	on	ADP
taxlaw-2803	1285	7	tax	tax	NOUN
taxlaw-2803	1285	8	reform	reform	NOUN
taxlaw-2803	1285	9	proposed	propose	VERB
taxlaw-2803	1285	10	replacing	replace	VERB
taxlaw-2803	1285	11	the	the	DET
taxlaw-2803	1285	12	mortgage	mortgage	NOUN
taxlaw-2803	1285	13	interest	interest	NOUN
taxlaw-2803	1285	14	deduction	deduction	NOUN
taxlaw-2803	1285	15	with	with	ADP
taxlaw-2803	1285	16	a	a	DET
taxlaw-2803	1285	17	15	15	NUM
taxlaw-2803	1285	18	%	%	NOUN
taxlaw-2803	1285	19	tax	tax	NOUN
taxlaw-2803	1285	20	credit	credit	NOUN
taxlaw-2803	1285	21	.	.	PUNCT
taxlaw-2803	1286	1	supra	supra	PROPN
taxlaw-2803	1286	2	note	note	PROPN
taxlaw-2803	1286	3	195	195	NUM
taxlaw-2803	1286	4	,	,	PUNCT
taxlaw-2803	1286	5	at	at	ADP
taxlaw-2803	1286	6	70	70	NUM
taxlaw-2803	1286	7	-	-	SYM
taxlaw-2803	1286	8	75	75	NUM
taxlaw-2803	1286	9	.	.	PUNCT
taxlaw-2803	1287	1	217	217	NUM
taxlaw-2803	1287	2	patient	patient	ADJ
taxlaw-2803	1287	3	protection	protection	NOUN
taxlaw-2803	1287	4	and	and	CCONJ
taxlaw-2803	1287	5	affordable	affordable	ADJ
taxlaw-2803	1287	6	care	care	PROPN
taxlaw-2803	1287	7	act	act	PROPN
taxlaw-2803	1287	8	,	,	PUNCT
taxlaw-2803	1287	9	pub	pub	NOUN
taxlaw-2803	1287	10	.	.	PUNCT
taxlaw-2803	1288	1	l.	l.	PROPN
taxlaw-2803	1288	2	no	no	INTJ
taxlaw-2803	1288	3	.	.	NOUN
taxlaw-2803	1289	1	111	111	NUM
taxlaw-2803	1289	2	-	-	SYM
taxlaw-2803	1289	3	148	148	NUM
taxlaw-2803	1289	4	,	,	PUNCT
taxlaw-2803	1289	5	§	§	PROPN
taxlaw-2803	1289	6	9013(a	9013(a	NUM
taxlaw-2803	1289	7	)	)	PUNCT
taxlaw-2803	1289	8	.	.	PUNCT
taxlaw-2803	1290	1	218	218	NUM
taxlaw-2803	1290	2	see	see	VERB
taxlaw-2803	1290	3	martin	martin	PROPN
taxlaw-2803	1290	4	vaughan	vaughan	PROPN
taxlaw-2803	1290	5	,	,	PUNCT
taxlaw-2803	1290	6	senate	senate	PROPN
taxlaw-2803	1290	7	looks	look	VERB
taxlaw-2803	1290	8	to	to	PART
taxlaw-2803	1290	9	trim	trim	VERB
taxlaw-2803	1290	10	tax	tax	NOUN
taxlaw-2803	1290	11	break	break	NOUN
taxlaw-2803	1290	12	for	for	ADP
taxlaw-2803	1290	13	personal	personal	ADJ
taxlaw-2803	1290	14	medical	medical	ADJ
taxlaw-2803	1290	15	costs	cost	NOUN
taxlaw-2803	1290	16	,	,	PUNCT
taxlaw-2803	1291	1	wall	wall	PROPN
taxlaw-2803	1291	2	st	st	PROPN
taxlaw-2803	1291	3	.	.	PROPN
taxlaw-2803	1291	4	j.	j.	PROPN
taxlaw-2803	1291	5	,	,	PUNCT
taxlaw-2803	1291	6	june	june	PROPN
taxlaw-2803	1291	7	22	22	NUM
taxlaw-2803	1291	8	,	,	PUNCT
taxlaw-2803	1291	9	2009	2009	NUM
taxlaw-2803	1291	10	(	(	PUNCT
taxlaw-2803	1291	11	discussing	discuss	VERB
taxlaw-2803	1291	12	proposal	proposal	NOUN
taxlaw-2803	1291	13	as	as	ADP
taxlaw-2803	1291	14	a	a	DET
taxlaw-2803	1291	15	revenue	revenue	NOUN
taxlaw-2803	1291	16	-	-	PUNCT
taxlaw-2803	1291	17	raiser	raiser	NOUN
taxlaw-2803	1291	18	)	)	PUNCT
taxlaw-2803	1291	19	.	.	PUNCT
taxlaw-2803	1292	1	219	219	NUM
taxlaw-2803	1292	2	staff	staff	NOUN
taxlaw-2803	1292	3	of	of	ADP
taxlaw-2803	1292	4	the	the	DET
taxlaw-2803	1292	5	joint	joint	ADJ
taxlaw-2803	1292	6	comm	comm	NOUN
taxlaw-2803	1292	7	.	.	PUNCT
taxlaw-2803	1293	1	on	on	ADP
taxlaw-2803	1293	2	tax’n	tax’n	NUM
taxlaw-2803	1293	3	,	,	PUNCT
taxlaw-2803	1293	4	111th	111th	ADJ
taxlaw-2803	1293	5	cong	cong	NOUN
taxlaw-2803	1293	6	.	.	PROPN
taxlaw-2803	1293	7	,	,	PUNCT
taxlaw-2803	1293	8	estimated	estimate	VERB
taxlaw-2803	1293	9	effects	effect	NOUN
taxlaw-2803	1293	10	of	of	ADP
taxlaw-2803	1293	11	the	the	DET
taxlaw-2803	1293	12	revenue	revenue	NOUN
taxlaw-2803	1293	13	provisions	provision	NOUN
taxlaw-2803	1293	14	contained	contain	VERB
taxlaw-2803	1293	15	in	in	ADP
taxlaw-2803	1293	16	the	the	DET
taxlaw-2803	1293	17	―patient	―patient	ADJ
taxlaw-2803	1293	18	protection	protection	NOUN
taxlaw-2803	1293	19	and	and	CCONJ
taxlaw-2803	1293	20	affordable	affordable	ADJ
taxlaw-2803	1293	21	care	care	NOUN
taxlaw-2803	1293	22	act‖	act‖	PROPN
taxlaw-2803	1293	23	1	1	NUM
taxlaw-2803	1293	24	(	(	PUNCT
taxlaw-2803	1293	25	joint	joint	ADJ
taxlaw-2803	1293	26	comm	comm	NOUN
taxlaw-2803	1293	27	.	.	PUNCT
taxlaw-2803	1294	1	print	print	NOUN
taxlaw-2803	1294	2	2009	2009	NUM
taxlaw-2803	1294	3	)	)	PUNCT
taxlaw-2803	1294	4	.	.	PUNCT
taxlaw-2803	1295	1	220	220	NUM
taxlaw-2803	1295	2	for	for	ADP
taxlaw-2803	1295	3	example	example	NOUN
taxlaw-2803	1295	4	,	,	PUNCT
taxlaw-2803	1295	5	the	the	DET
taxlaw-2803	1295	6	fact	fact	NOUN
taxlaw-2803	1295	7	that	that	SCONJ
taxlaw-2803	1295	8	health	health	NOUN
taxlaw-2803	1295	9	costs	cost	NOUN
taxlaw-2803	1295	10	as	as	ADP
taxlaw-2803	1295	11	a	a	DET
taxlaw-2803	1295	12	percentage	percentage	NOUN
taxlaw-2803	1295	13	of	of	ADP
taxlaw-2803	1295	14	income	income	NOUN
taxlaw-2803	1295	15	are	be	AUX
taxlaw-2803	1295	16	rising	rise	VERB
taxlaw-2803	1295	17	implies	implie	NOUN
taxlaw-2803	1295	18	that	that	SCONJ
taxlaw-2803	1295	19	any	any	DET
taxlaw-2803	1295	20	floor	floor	NOUN
taxlaw-2803	1295	21	should	should	AUX
taxlaw-2803	1295	22	rise	rise	VERB
taxlaw-2803	1295	23	as	as	ADV
taxlaw-2803	1295	24	well	well	ADV
taxlaw-2803	1295	25	in	in	ADP
taxlaw-2803	1295	26	order	order	NOUN
taxlaw-2803	1295	27	to	to	PART
taxlaw-2803	1295	28	continue	continue	VERB
taxlaw-2803	1295	29	to	to	PART
taxlaw-2803	1295	30	target	target	VERB
taxlaw-2803	1295	31	the	the	DET
taxlaw-2803	1295	32	same	same	ADJ
taxlaw-2803	1295	33	group	group	NOUN
taxlaw-2803	1295	34	of	of	ADP
taxlaw-2803	1295	35	taxpayers	taxpayer	NOUN
taxlaw-2803	1295	36	.	.	PUNCT
taxlaw-2803	1296	1	see	see	VERB
taxlaw-2803	1296	2	vaughan	vaughan	PROPN
taxlaw-2803	1296	3	,	,	PUNCT
taxlaw-2803	1296	4	supra	supra	PROPN
taxlaw-2803	1296	5	note	note	NOUN
taxlaw-2803	1296	6	218	218	NUM
taxlaw-2803	1296	7	(	(	PUNCT
taxlaw-2803	1296	8	quoting	quote	VERB
taxlaw-2803	1296	9	henry	henry	PROPN
taxlaw-2803	1296	10	aaron	aaron	PROPN
taxlaw-2803	1296	11	on	on	ADP
taxlaw-2803	1296	12	this	this	DET
taxlaw-2803	1296	13	rationale	rationale	NOUN
taxlaw-2803	1296	14	)	)	PUNCT
taxlaw-2803	1296	15	.	.	PUNCT
taxlaw-2803	1297	1	221	221	NUM
taxlaw-2803	1297	2	tax	tax	NOUN
taxlaw-2803	1297	3	reform	reform	NOUN
taxlaw-2803	1297	4	act	act	NOUN
taxlaw-2803	1297	5	of	of	ADP
taxlaw-2803	1297	6	1986	1986	NUM
taxlaw-2803	1297	7	,	,	PUNCT
taxlaw-2803	1297	8	pub	pub	NOUN
taxlaw-2803	1297	9	.	.	PUNCT
taxlaw-2803	1298	1	l.	l.	PROPN
taxlaw-2803	1298	2	no	no	INTJ
taxlaw-2803	1298	3	.	.	PROPN
taxlaw-2803	1299	1	99	99	NUM
taxlaw-2803	1299	2	-	-	SYM
taxlaw-2803	1299	3	514	514	NUM
taxlaw-2803	1299	4	,	,	PUNCT
taxlaw-2803	1299	5	§	§	PROPN
taxlaw-2803	1299	6	133(a	133(a	NUM
taxlaw-2803	1299	7	)	)	PUNCT
taxlaw-2803	1299	8	.	.	PUNCT
taxlaw-2803	1300	1	222	222	NUM
taxlaw-2803	1301	1	but	but	CCONJ
taxlaw-2803	1301	2	see	see	VERB
taxlaw-2803	1301	3	supra	supra	PROPN
taxlaw-2803	1301	4	note	note	VERB
taxlaw-2803	1301	5	158	158	NUM
taxlaw-2803	1301	6	.	.	PUNCT
taxlaw-2803	1302	1	246	246	NUM
taxlaw-2803	1302	2	columbia	columbia	PROPN
taxlaw-2803	1302	3	journal	journal	PROPN
taxlaw-2803	1302	4	of	of	ADP
taxlaw-2803	1302	5	tax	tax	NOUN
taxlaw-2803	1302	6	law	law	NOUN
taxlaw-2803	1302	7	[	[	X
taxlaw-2803	1302	8	vol.2:203	vol.2:203	ADP
taxlaw-2803	1302	9	gradually	gradually	ADV
taxlaw-2803	1302	10	eroded	erode	VERB
taxlaw-2803	1302	11	over	over	ADP
taxlaw-2803	1302	12	the	the	DET
taxlaw-2803	1302	13	years	year	NOUN
taxlaw-2803	1302	14	,	,	PUNCT
taxlaw-2803	1302	15	such	such	ADJ
taxlaw-2803	1302	16	that	that	SCONJ
taxlaw-2803	1302	17	many	many	ADJ
taxlaw-2803	1302	18	above	above	ADP
taxlaw-2803	1302	19	-	-	PUNCT
taxlaw-2803	1302	20	the	the	DET
taxlaw-2803	1302	21	-	-	PUNCT
taxlaw-2803	1302	22	line	line	NOUN
taxlaw-2803	1302	23	deductions	deduction	NOUN
taxlaw-2803	1302	24	are	be	AUX
taxlaw-2803	1302	25	just	just	ADV
taxlaw-2803	1302	26	as	as	ADP
taxlaw-2803	1302	27	deserving	deserving	ADJ
taxlaw-2803	1302	28	of	of	ADP
taxlaw-2803	1302	29	floors	floor	NOUN
taxlaw-2803	1302	30	as	as	ADP
taxlaw-2803	1302	31	the	the	DET
taxlaw-2803	1302	32	current	current	ADJ
taxlaw-2803	1302	33	below	below	ADP
taxlaw-2803	1302	34	-	-	PUNCT
taxlaw-2803	1302	35	the	the	DET
taxlaw-2803	1302	36	-	-	PUNCT
taxlaw-2803	1302	37	line	line	NOUN
taxlaw-2803	1302	38	deductions	deduction	NOUN
taxlaw-2803	1302	39	.	.	PUNCT
taxlaw-2803	1303	1	furthermore	furthermore	ADV
taxlaw-2803	1303	2	,	,	PUNCT
taxlaw-2803	1303	3	even	even	ADV
taxlaw-2803	1303	4	if	if	SCONJ
taxlaw-2803	1303	5	the	the	DET
taxlaw-2803	1303	6	optimal	optimal	ADJ
taxlaw-2803	1303	7	floor	floor	NOUN
taxlaw-2803	1303	8	is	be	AUX
taxlaw-2803	1303	9	fixed	fix	VERB
taxlaw-2803	1303	10	rather	rather	ADV
taxlaw-2803	1303	11	than	than	ADP
taxlaw-2803	1303	12	variable	variable	ADJ
taxlaw-2803	1303	13	(	(	PUNCT
taxlaw-2803	1303	14	and	and	CCONJ
taxlaw-2803	1303	15	thus	thus	ADV
taxlaw-2803	1303	16	the	the	DET
taxlaw-2803	1303	17	same	same	ADJ
taxlaw-2803	1303	18	effect	effect	NOUN
taxlaw-2803	1303	19	could	could	AUX
taxlaw-2803	1303	20	be	be	AUX
taxlaw-2803	1303	21	achieved	achieve	VERB
taxlaw-2803	1303	22	with	with	ADP
taxlaw-2803	1303	23	an	an	DET
taxlaw-2803	1303	24	independent	independent	ADJ
taxlaw-2803	1303	25	standard	standard	ADJ
taxlaw-2803	1303	26	deduction	deduction	NOUN
taxlaw-2803	1303	27	)	)	PUNCT
taxlaw-2803	1303	28	,	,	PUNCT
taxlaw-2803	1303	29	floors	floor	NOUN
taxlaw-2803	1303	30	continue	continue	VERB
taxlaw-2803	1303	31	to	to	PART
taxlaw-2803	1303	32	have	have	VERB
taxlaw-2803	1303	33	additional	additional	ADJ
taxlaw-2803	1303	34	policy	policy	NOUN
taxlaw-2803	1303	35	benefits	benefit	NOUN
taxlaw-2803	1303	36	.	.	PUNCT
taxlaw-2803	1304	1	first	first	ADV
taxlaw-2803	1304	2	,	,	PUNCT
taxlaw-2803	1304	3	their	their	PRON
taxlaw-2803	1304	4	perceived	perceive	VERB
taxlaw-2803	1304	5	effects	effect	NOUN
taxlaw-2803	1304	6	line	line	VERB
taxlaw-2803	1304	7	up	up	ADP
taxlaw-2803	1304	8	with	with	ADP
taxlaw-2803	1304	9	their	their	PRON
taxlaw-2803	1304	10	actual	actual	ADJ
taxlaw-2803	1304	11	effects	effect	NOUN
taxlaw-2803	1304	12	.	.	PUNCT
taxlaw-2803	1305	1	to	to	PART
taxlaw-2803	1305	2	put	put	VERB
taxlaw-2803	1305	3	this	this	PRON
taxlaw-2803	1305	4	another	another	DET
taxlaw-2803	1305	5	way	way	NOUN
taxlaw-2803	1305	6	,	,	PUNCT
taxlaw-2803	1305	7	recall	recall	VERB
taxlaw-2803	1305	8	that	that	SCONJ
taxlaw-2803	1305	9	one	one	NUM
taxlaw-2803	1305	10	of	of	ADP
taxlaw-2803	1305	11	the	the	DET
taxlaw-2803	1305	12	primary	primary	ADJ
taxlaw-2803	1305	13	criticisms	criticism	NOUN
taxlaw-2803	1305	14	this	this	DET
taxlaw-2803	1305	15	article	article	NOUN
taxlaw-2803	1305	16	directs	direct	VERB
taxlaw-2803	1305	17	at	at	ADP
taxlaw-2803	1305	18	the	the	DET
taxlaw-2803	1305	19	standard	standard	ADJ
taxlaw-2803	1305	20	deduction	deduction	NOUN
taxlaw-2803	1305	21	is	be	AUX
taxlaw-2803	1305	22	that	that	SCONJ
taxlaw-2803	1305	23	it	it	PRON
taxlaw-2803	1305	24	appears	appear	VERB
taxlaw-2803	1305	25	to	to	PART
taxlaw-2803	1305	26	be	be	AUX
taxlaw-2803	1305	27	both	both	CCONJ
taxlaw-2803	1305	28	a	a	DET
taxlaw-2803	1305	29	zero	zero	NUM
taxlaw-2803	1305	30	bracket	bracket	NOUN
taxlaw-2803	1305	31	and	and	CCONJ
taxlaw-2803	1305	32	a	a	DET
taxlaw-2803	1305	33	substitute	substitute	NOUN
taxlaw-2803	1305	34	for	for	ADP
taxlaw-2803	1305	35	the	the	DET
taxlaw-2803	1305	36	itemized	itemize	VERB
taxlaw-2803	1305	37	deductions	deduction	NOUN
taxlaw-2803	1305	38	at	at	ADP
taxlaw-2803	1305	39	the	the	DET
taxlaw-2803	1305	40	same	same	ADJ
taxlaw-2803	1305	41	time	time	NOUN
taxlaw-2803	1305	42	,	,	PUNCT
taxlaw-2803	1305	43	and	and	CCONJ
taxlaw-2803	1305	44	that	that	SCONJ
taxlaw-2803	1305	45	this	this	PRON
taxlaw-2803	1305	46	leads	lead	VERB
taxlaw-2803	1305	47	to	to	ADP
taxlaw-2803	1305	48	confusion	confusion	NOUN
taxlaw-2803	1305	49	in	in	ADP
taxlaw-2803	1305	50	policy	policy	NOUN
taxlaw-2803	1305	51	debates	debate	NOUN
taxlaw-2803	1305	52	and	and	CCONJ
taxlaw-2803	1305	53	in	in	ADP
taxlaw-2803	1305	54	the	the	DET
taxlaw-2803	1305	55	public	public	ADJ
taxlaw-2803	1305	56	mind	mind	NOUN
taxlaw-2803	1305	57	.	.	PUNCT
taxlaw-2803	1306	1	223	223	NUM
taxlaw-2803	1307	1	most	most	ADJ
taxlaw-2803	1307	2	analysts	analyst	NOUN
taxlaw-2803	1307	3	may	may	AUX
taxlaw-2803	1307	4	think	think	VERB
taxlaw-2803	1307	5	of	of	ADP
taxlaw-2803	1307	6	the	the	DET
taxlaw-2803	1307	7	standard	standard	ADJ
taxlaw-2803	1307	8	deduction	deduction	NOUN
taxlaw-2803	1307	9	(	(	PUNCT
taxlaw-2803	1307	10	and	and	CCONJ
taxlaw-2803	1307	11	personal	personal	ADJ
taxlaw-2803	1307	12	exemptions	exemption	NOUN
taxlaw-2803	1307	13	)	)	PUNCT
taxlaw-2803	1307	14	as	as	ADP
taxlaw-2803	1307	15	a	a	DET
taxlaw-2803	1307	16	zba	zba	NOUN
taxlaw-2803	1307	17	combined	combine	VERB
taxlaw-2803	1307	18	with	with	ADP
taxlaw-2803	1307	19	a	a	DET
taxlaw-2803	1307	20	floor	floor	NOUN
taxlaw-2803	1307	21	under	under	ADP
taxlaw-2803	1307	22	the	the	DET
taxlaw-2803	1307	23	itemized	itemize	VERB
taxlaw-2803	1307	24	deductions	deduction	NOUN
taxlaw-2803	1307	25	,	,	PUNCT
taxlaw-2803	1307	26	224	224	NUM
taxlaw-2803	1307	27	but	but	CCONJ
taxlaw-2803	1307	28	it	it	PRON
taxlaw-2803	1307	29	requires	require	VERB
taxlaw-2803	1307	30	an	an	DET
taxlaw-2803	1307	31	analytical	analytical	ADJ
taxlaw-2803	1307	32	step	step	NOUN
taxlaw-2803	1307	33	or	or	CCONJ
taxlaw-2803	1307	34	two	two	NUM
taxlaw-2803	1307	35	to	to	PART
taxlaw-2803	1307	36	see	see	VERB
taxlaw-2803	1307	37	that	that	PRON
taxlaw-2803	1307	38	,	,	PUNCT
taxlaw-2803	1307	39	something	something	PRON
taxlaw-2803	1307	40	most	most	ADJ
taxlaw-2803	1307	41	taxpayers	taxpayer	NOUN
taxlaw-2803	1307	42	are	be	AUX
taxlaw-2803	1307	43	not	not	PART
taxlaw-2803	1307	44	prepared	prepared	ADJ
taxlaw-2803	1307	45	to	to	PART
taxlaw-2803	1307	46	do	do	VERB
taxlaw-2803	1307	47	.	.	PUNCT
taxlaw-2803	1308	1	on	on	ADP
taxlaw-2803	1308	2	the	the	DET
taxlaw-2803	1308	3	other	other	ADJ
taxlaw-2803	1308	4	hand	hand	NOUN
taxlaw-2803	1308	5	,	,	PUNCT
taxlaw-2803	1308	6	using	use	VERB
taxlaw-2803	1308	7	a	a	DET
taxlaw-2803	1308	8	floor	floor	NOUN
taxlaw-2803	1308	9	makes	make	VERB
taxlaw-2803	1308	10	this	this	DET
taxlaw-2803	1308	11	effect	effect	NOUN
taxlaw-2803	1308	12	explicit	explicit	ADJ
taxlaw-2803	1308	13	in	in	ADP
taxlaw-2803	1308	14	the	the	DET
taxlaw-2803	1308	15	minds	mind	NOUN
taxlaw-2803	1308	16	of	of	ADP
taxlaw-2803	1308	17	taxpayers	taxpayer	NOUN
taxlaw-2803	1308	18	and	and	CCONJ
taxlaw-2803	1308	19	less	less	ADV
taxlaw-2803	1308	20	-	-	PUNCT
taxlaw-2803	1308	21	informed	inform	VERB
taxlaw-2803	1308	22	policymakers	policymaker	NOUN
taxlaw-2803	1308	23	.	.	PUNCT
taxlaw-2803	1309	1	for	for	ADP
taxlaw-2803	1309	2	example	example	NOUN
taxlaw-2803	1309	3	,	,	PUNCT
taxlaw-2803	1309	4	a	a	DET
taxlaw-2803	1309	5	high	high	ADJ
taxlaw-2803	1309	6	floor	floor	NOUN
taxlaw-2803	1309	7	makes	make	VERB
taxlaw-2803	1309	8	clear	clear	ADJ
taxlaw-2803	1309	9	to	to	ADP
taxlaw-2803	1309	10	a	a	DET
taxlaw-2803	1309	11	taxpayer	taxpayer	NOUN
taxlaw-2803	1309	12	that	that	SCONJ
taxlaw-2803	1309	13	there	there	PRON
taxlaw-2803	1309	14	is	be	VERB
taxlaw-2803	1309	15	a	a	DET
taxlaw-2803	1309	16	policy	policy	NOUN
taxlaw-2803	1309	17	judgment	judgment	NOUN
taxlaw-2803	1309	18	to	to	PART
taxlaw-2803	1309	19	subsidize	subsidize	VERB
taxlaw-2803	1309	20	only	only	ADV
taxlaw-2803	1309	21	extraordinary	extraordinary	ADJ
taxlaw-2803	1309	22	expenses	expense	NOUN
taxlaw-2803	1309	23	.	.	PUNCT
taxlaw-2803	1310	1	if	if	SCONJ
taxlaw-2803	1310	2	,	,	PUNCT
taxlaw-2803	1310	3	instead	instead	ADV
taxlaw-2803	1310	4	of	of	ADP
taxlaw-2803	1310	5	a	a	DET
taxlaw-2803	1310	6	floor	floor	NOUN
taxlaw-2803	1310	7	,	,	PUNCT
taxlaw-2803	1310	8	we	we	PRON
taxlaw-2803	1310	9	used	use	VERB
taxlaw-2803	1310	10	a	a	DET
taxlaw-2803	1310	11	high	high	ADJ
taxlaw-2803	1310	12	standard	standard	ADJ
taxlaw-2803	1310	13	deduction	deduction	NOUN
taxlaw-2803	1310	14	(	(	PUNCT
taxlaw-2803	1310	15	and	and	CCONJ
taxlaw-2803	1310	16	a	a	DET
taxlaw-2803	1310	17	correspondingly	correspondingly	ADV
taxlaw-2803	1310	18	lower	low	ADJ
taxlaw-2803	1310	19	zba	zba	NOUN
taxlaw-2803	1310	20	)	)	PUNCT
taxlaw-2803	1310	21	that	that	SCONJ
taxlaw-2803	1310	22	policy	policy	NOUN
taxlaw-2803	1310	23	judgment	judgment	NOUN
taxlaw-2803	1310	24	would	would	AUX
taxlaw-2803	1310	25	not	not	PART
taxlaw-2803	1310	26	be	be	AUX
taxlaw-2803	1310	27	as	as	ADV
taxlaw-2803	1310	28	apparent	apparent	ADJ
taxlaw-2803	1310	29	.	.	PUNCT
taxlaw-2803	1311	1	second	second	ADJ
taxlaw-2803	1311	2	,	,	PUNCT
taxlaw-2803	1311	3	floors	floor	NOUN
taxlaw-2803	1311	4	provide	provide	VERB
taxlaw-2803	1311	5	for	for	ADP
taxlaw-2803	1311	6	more	more	ADV
taxlaw-2803	1311	7	straightforward	straightforward	ADJ
taxlaw-2803	1311	8	calibration	calibration	NOUN
taxlaw-2803	1311	9	over	over	ADP
taxlaw-2803	1311	10	time	time	NOUN
taxlaw-2803	1311	11	,	,	PUNCT
taxlaw-2803	1311	12	both	both	PRON
taxlaw-2803	1311	13	of	of	ADP
taxlaw-2803	1311	14	the	the	DET
taxlaw-2803	1311	15	floors	floor	NOUN
taxlaw-2803	1311	16	themselves	themselves	PRON
taxlaw-2803	1311	17	and	and	CCONJ
taxlaw-2803	1311	18	also	also	ADV
taxlaw-2803	1311	19	of	of	ADP
taxlaw-2803	1311	20	the	the	DET
taxlaw-2803	1311	21	zba	zba	NOUN
taxlaw-2803	1311	22	.	.	PUNCT
taxlaw-2803	1312	1	using	use	VERB
taxlaw-2803	1312	2	floors	floor	NOUN
taxlaw-2803	1312	3	,	,	PUNCT
taxlaw-2803	1312	4	rather	rather	ADV
taxlaw-2803	1312	5	than	than	ADP
taxlaw-2803	1312	6	standard	standard	ADJ
taxlaw-2803	1312	7	deductions	deduction	NOUN
taxlaw-2803	1312	8	,	,	PUNCT
taxlaw-2803	1312	9	requires	require	VERB
taxlaw-2803	1312	10	a	a	DET
taxlaw-2803	1312	11	substantial	substantial	ADJ
taxlaw-2803	1312	12	independent	independent	ADJ
taxlaw-2803	1312	13	zba	zba	NOUN
taxlaw-2803	1312	14	.	.	PUNCT
taxlaw-2803	1313	1	this	this	PRON
taxlaw-2803	1313	2	would	would	AUX
taxlaw-2803	1313	3	give	give	VERB
taxlaw-2803	1313	4	policymakers	policymaker	NOUN
taxlaw-2803	1313	5	some	some	DET
taxlaw-2803	1313	6	slack	slack	NOUN
taxlaw-2803	1313	7	with	with	ADP
taxlaw-2803	1313	8	which	which	PRON
taxlaw-2803	1313	9	to	to	PART
taxlaw-2803	1313	10	adjust	adjust	VERB
taxlaw-2803	1313	11	both	both	DET
taxlaw-2803	1313	12	the	the	DET
taxlaw-2803	1313	13	proper	proper	ADJ
taxlaw-2803	1313	14	amount	amount	NOUN
taxlaw-2803	1313	15	of	of	ADP
taxlaw-2803	1313	16	untaxed	untaxed	ADJ
taxlaw-2803	1313	17	income	income	NOUN
taxlaw-2803	1313	18	and	and	CCONJ
taxlaw-2803	1313	19	the	the	DET
taxlaw-2803	1313	20	proper	proper	ADJ
taxlaw-2803	1313	21	amount	amount	NOUN
taxlaw-2803	1313	22	of	of	ADP
taxlaw-2803	1313	23	tax	tax	NOUN
taxlaw-2803	1313	24	deduction	deduction	NOUN
taxlaw-2803	1313	25	.	.	PUNCT
taxlaw-2803	1314	1	if	if	SCONJ
taxlaw-2803	1314	2	,	,	PUNCT
taxlaw-2803	1314	3	instead	instead	ADV
taxlaw-2803	1314	4	,	,	PUNCT
taxlaw-2803	1314	5	we	we	PRON
taxlaw-2803	1314	6	used	use	VERB
taxlaw-2803	1314	7	standard	standard	ADJ
taxlaw-2803	1314	8	deductions	deduction	NOUN
taxlaw-2803	1314	9	,	,	PUNCT
taxlaw-2803	1314	10	there	there	PRON
taxlaw-2803	1314	11	would	would	AUX
taxlaw-2803	1314	12	be	be	AUX
taxlaw-2803	1314	13	a	a	DET
taxlaw-2803	1314	14	much	much	ADV
taxlaw-2803	1314	15	smaller	small	ADJ
taxlaw-2803	1314	16	independent	independent	ADJ
taxlaw-2803	1314	17	zba	zba	NOUN
taxlaw-2803	1314	18	,	,	PUNCT
taxlaw-2803	1314	19	which	which	PRON
taxlaw-2803	1314	20	would	would	AUX
taxlaw-2803	1314	21	allow	allow	VERB
taxlaw-2803	1314	22	only	only	ADV
taxlaw-2803	1314	23	more	more	ADJ
taxlaw-2803	1314	24	limited	limited	ADJ
taxlaw-2803	1314	25	policy	policy	NOUN
taxlaw-2803	1314	26	adjustments	adjustment	NOUN
taxlaw-2803	1314	27	lest	lest	SCONJ
taxlaw-2803	1314	28	overall	overall	ADJ
taxlaw-2803	1314	29	progressivity	progressivity	NOUN
taxlaw-2803	1314	30	be	be	AUX
taxlaw-2803	1314	31	affected	affect	VERB
taxlaw-2803	1314	32	.	.	PUNCT
taxlaw-2803	1315	1	v.	v.	ADP
taxlaw-2803	1315	2	conclusion	conclusion	NOUN
taxlaw-2803	1315	3	despite	despite	SCONJ
taxlaw-2803	1315	4	being	be	AUX
taxlaw-2803	1315	5	a	a	DET
taxlaw-2803	1315	6	major	major	ADJ
taxlaw-2803	1315	7	source	source	NOUN
taxlaw-2803	1315	8	of	of	ADP
taxlaw-2803	1315	9	distortion	distortion	NOUN
taxlaw-2803	1315	10	in	in	ADP
taxlaw-2803	1315	11	the	the	DET
taxlaw-2803	1315	12	tax	tax	NOUN
taxlaw-2803	1315	13	code	code	NOUN
taxlaw-2803	1315	14	,	,	PUNCT
taxlaw-2803	1315	15	the	the	DET
taxlaw-2803	1315	16	standard	standard	ADJ
taxlaw-2803	1315	17	deduction	deduction	NOUN
taxlaw-2803	1315	18	has	have	AUX
taxlaw-2803	1315	19	received	receive	VERB
taxlaw-2803	1315	20	relatively	relatively	ADV
taxlaw-2803	1315	21	little	little	ADJ
taxlaw-2803	1315	22	close	close	ADJ
taxlaw-2803	1315	23	analysis	analysis	NOUN
taxlaw-2803	1315	24	and	and	CCONJ
taxlaw-2803	1315	25	criticism	criticism	NOUN
taxlaw-2803	1315	26	.	.	PUNCT
taxlaw-2803	1316	1	perhaps	perhaps	ADV
taxlaw-2803	1316	2	the	the	DET
taxlaw-2803	1316	3	lack	lack	NOUN
taxlaw-2803	1316	4	of	of	ADP
taxlaw-2803	1316	5	attention	attention	NOUN
taxlaw-2803	1316	6	is	be	AUX
taxlaw-2803	1316	7	because	because	SCONJ
taxlaw-2803	1316	8	tax	tax	NOUN
taxlaw-2803	1316	9	policymakers	policymaker	NOUN
taxlaw-2803	1316	10	and	and	CCONJ
taxlaw-2803	1316	11	commentators	commentator	NOUN
taxlaw-2803	1316	12	believe	believe	VERB
taxlaw-2803	1316	13	they	they	PRON
taxlaw-2803	1316	14	understand	understand	VERB
taxlaw-2803	1316	15	its	its	PRON
taxlaw-2803	1316	16	weaknesses	weakness	NOUN
taxlaw-2803	1316	17	,	,	PUNCT
taxlaw-2803	1316	18	but	but	CCONJ
taxlaw-2803	1316	19	its	its	PRON
taxlaw-2803	1316	20	ubiquity	ubiquity	NOUN
taxlaw-2803	1316	21	and	and	CCONJ
taxlaw-2803	1316	22	importance	importance	NOUN
taxlaw-2803	1316	23	still	still	ADV
taxlaw-2803	1316	24	merit	merit	VERB
taxlaw-2803	1316	25	a	a	DET
taxlaw-2803	1316	26	closer	close	ADJ
taxlaw-2803	1316	27	review	review	NOUN
taxlaw-2803	1316	28	than	than	SCONJ
taxlaw-2803	1316	29	it	it	PRON
taxlaw-2803	1316	30	has	have	AUX
taxlaw-2803	1316	31	been	be	AUX
taxlaw-2803	1316	32	given	give	VERB
taxlaw-2803	1316	33	to	to	ADP
taxlaw-2803	1316	34	date	date	NOUN
taxlaw-2803	1316	35	.	.	PUNCT
taxlaw-2803	1317	1	upon	upon	SCONJ
taxlaw-2803	1317	2	such	such	DET
taxlaw-2803	1317	3	a	a	DET
taxlaw-2803	1317	4	review	review	NOUN
taxlaw-2803	1317	5	,	,	PUNCT
taxlaw-2803	1317	6	there	there	PRON
taxlaw-2803	1317	7	is	be	VERB
taxlaw-2803	1317	8	little	little	ADJ
taxlaw-2803	1317	9	to	to	PART
taxlaw-2803	1317	10	support	support	VERB
taxlaw-2803	1317	11	its	its	PRON
taxlaw-2803	1317	12	continued	continued	ADJ
taxlaw-2803	1317	13	existence	existence	NOUN
taxlaw-2803	1317	14	.	.	PUNCT
taxlaw-2803	1318	1	the	the	DET
taxlaw-2803	1318	2	compromise	compromise	NOUN
taxlaw-2803	1318	3	between	between	ADP
taxlaw-2803	1318	4	simplification	simplification	NOUN
taxlaw-2803	1318	5	and	and	CCONJ
taxlaw-2803	1318	6	progressivity	progressivity	NOUN
taxlaw-2803	1318	7	at	at	ADP
taxlaw-2803	1318	8	the	the	DET
taxlaw-2803	1318	9	core	core	NOUN
taxlaw-2803	1318	10	of	of	ADP
taxlaw-2803	1318	11	the	the	DET
taxlaw-2803	1318	12	standard	standard	ADJ
taxlaw-2803	1318	13	deduction	deduction	NOUN
taxlaw-2803	1318	14	leads	lead	VERB
taxlaw-2803	1318	15	to	to	ADP
taxlaw-2803	1318	16	conceptual	conceptual	ADJ
taxlaw-2803	1318	17	incoherence	incoherence	NOUN
taxlaw-2803	1318	18	and	and	CCONJ
taxlaw-2803	1318	19	adversely	adversely	ADV
taxlaw-2803	1318	20	affects	affect	VERB
taxlaw-2803	1318	21	equity	equity	NOUN
taxlaw-2803	1318	22	,	,	PUNCT
taxlaw-2803	1318	23	progressivity	progressivity	NOUN
taxlaw-2803	1318	24	,	,	PUNCT
taxlaw-2803	1318	25	tax	tax	NOUN
taxlaw-2803	1318	26	incentive	incentive	NOUN
taxlaw-2803	1318	27	policy	policy	NOUN
taxlaw-2803	1318	28	,	,	PUNCT
taxlaw-2803	1318	29	tax	tax	NOUN
taxlaw-2803	1318	30	reform	reform	NOUN
taxlaw-2803	1318	31	,	,	PUNCT
taxlaw-2803	1318	32	and	and	CCONJ
taxlaw-2803	1318	33	overall	overall	ADJ
taxlaw-2803	1318	34	clarity	clarity	NOUN
taxlaw-2803	1318	35	of	of	ADP
taxlaw-2803	1318	36	the	the	DET
taxlaw-2803	1318	37	tax	tax	NOUN
taxlaw-2803	1318	38	code	code	NOUN
taxlaw-2803	1318	39	,	,	PUNCT
taxlaw-2803	1318	40	all	all	PRON
taxlaw-2803	1318	41	in	in	ADP
taxlaw-2803	1318	42	the	the	DET
taxlaw-2803	1318	43	name	name	NOUN
taxlaw-2803	1318	44	of	of	ADP
taxlaw-2803	1318	45	simplicity	simplicity	NOUN
taxlaw-2803	1318	46	.	.	PUNCT
taxlaw-2803	1319	1	and	and	CCONJ
taxlaw-2803	1319	2	the	the	DET
taxlaw-2803	1319	3	benefit	benefit	NOUN
taxlaw-2803	1319	4	of	of	ADP
taxlaw-2803	1319	5	that	that	DET
taxlaw-2803	1319	6	simplicity	simplicity	NOUN
taxlaw-2803	1319	7	is	be	AUX
taxlaw-2803	1319	8	overstated	overstate	VERB
taxlaw-2803	1319	9	,	,	PUNCT
taxlaw-2803	1319	10	and	and	CCONJ
taxlaw-2803	1319	11	declining	decline	VERB
taxlaw-2803	1319	12	.	.	PUNCT
taxlaw-2803	1320	1	instead	instead	ADV
taxlaw-2803	1320	2	,	,	PUNCT
taxlaw-2803	1320	3	congress	congress	PROPN
taxlaw-2803	1320	4	ought	ought	AUX
taxlaw-2803	1320	5	to	to	PART
taxlaw-2803	1320	6	repeal	repeal	VERB
taxlaw-2803	1320	7	the	the	DET
taxlaw-2803	1320	8	standard	standard	ADJ
taxlaw-2803	1320	9	deduction	deduction	NOUN
taxlaw-2803	1320	10	and	and	CCONJ
taxlaw-2803	1320	11	replace	replace	VERB
taxlaw-2803	1320	12	it	it	PRON
taxlaw-2803	1320	13	with	with	ADP
taxlaw-2803	1320	14	an	an	DET
taxlaw-2803	1320	15	independent	independent	ADJ
taxlaw-2803	1320	16	zero	zero	NUM
taxlaw-2803	1320	17	bracket	bracket	NOUN
taxlaw-2803	1320	18	amount	amount	NOUN
taxlaw-2803	1320	19	and	and	CCONJ
taxlaw-2803	1320	20	with	with	ADP
taxlaw-2803	1320	21	independent	independent	ADJ
taxlaw-2803	1320	22	floors	floor	NOUN
taxlaw-2803	1320	23	for	for	ADP
taxlaw-2803	1320	24	each	each	DET
taxlaw-2803	1320	25	itemized	itemize	VERB
taxlaw-2803	1320	26	deduction	deduction	NOUN
taxlaw-2803	1320	27	.	.	PUNCT
taxlaw-2803	1321	1	treating	treat	VERB
taxlaw-2803	1321	2	each	each	DET
taxlaw-2803	1321	3	itemized	itemize	VERB
taxlaw-2803	1321	4	deduction	deduction	NOUN
taxlaw-2803	1321	5	separately	separately	ADV
taxlaw-2803	1321	6	would	would	AUX
taxlaw-2803	1321	7	mean	mean	VERB
taxlaw-2803	1321	8	taxpayers	taxpayer	NOUN
taxlaw-2803	1321	9	in	in	ADP
taxlaw-2803	1321	10	the	the	DET
taxlaw-2803	1321	11	same	same	ADJ
taxlaw-2803	1321	12	income	income	NOUN
taxlaw-2803	1321	13	class	class	NOUN
taxlaw-2803	1321	14	would	would	AUX
taxlaw-2803	1321	15	be	be	AUX
taxlaw-2803	1321	16	treated	treat	VERB
taxlaw-2803	1321	17	the	the	DET
taxlaw-2803	1321	18	same	same	ADJ
taxlaw-2803	1321	19	with	with	ADP
taxlaw-2803	1321	20	respect	respect	NOUN
taxlaw-2803	1321	21	to	to	ADP
taxlaw-2803	1321	22	each	each	DET
taxlaw-2803	1321	23	deduction	deduction	NOUN
taxlaw-2803	1321	24	;	;	PUNCT
taxlaw-2803	1321	25	deductions	deduction	NOUN
taxlaw-2803	1321	26	of	of	ADP
taxlaw-2803	1321	27	one	one	NUM
taxlaw-2803	1321	28	type	type	NOUN
taxlaw-2803	1321	29	would	would	AUX
taxlaw-2803	1321	30	no	no	ADV
taxlaw-2803	1321	31	longer	long	ADV
taxlaw-2803	1321	32	be	be	AUX
taxlaw-2803	1321	33	dependent	dependent	ADJ
taxlaw-2803	1321	34	on	on	ADP
taxlaw-2803	1321	35	other	other	ADJ
taxlaw-2803	1321	36	,	,	PUNCT
taxlaw-2803	1321	37	unrelated	unrelated	ADJ
taxlaw-2803	1321	38	deductions	deduction	NOUN
taxlaw-2803	1321	39	;	;	PUNCT
taxlaw-2803	1321	40	the	the	DET
taxlaw-2803	1321	41	tax	tax	NOUN
taxlaw-2803	1321	42	code	code	NOUN
taxlaw-2803	1321	43	would	would	AUX
taxlaw-2803	1321	44	move	move	VERB
taxlaw-2803	1321	45	closer	close	ADV
taxlaw-2803	1321	46	to	to	ADP
taxlaw-2803	1321	47	using	use	VERB
taxlaw-2803	1321	48	true	true	ADJ
taxlaw-2803	1321	49	taxable	taxable	ADJ
taxlaw-2803	1321	50	income	income	NOUN
taxlaw-2803	1321	51	as	as	ADP
taxlaw-2803	1321	52	a	a	DET
taxlaw-2803	1321	53	base	base	NOUN
taxlaw-2803	1321	54	for	for	ADP
taxlaw-2803	1321	55	all	all	DET
taxlaw-2803	1321	56	taxpayers	taxpayer	NOUN
taxlaw-2803	1321	57	;	;	PUNCT
taxlaw-2803	1321	58	tax	tax	NOUN
taxlaw-2803	1321	59	incentive	incentive	NOUN
taxlaw-2803	1321	60	policy	policy	NOUN
taxlaw-2803	1321	61	would	would	AUX
taxlaw-2803	1321	62	be	be	AUX
taxlaw-2803	1321	63	more	more	ADV
taxlaw-2803	1321	64	effective	effective	ADJ
taxlaw-2803	1321	65	;	;	PUNCT
taxlaw-2803	1321	66	policy	policy	NOUN
taxlaw-2803	1321	67	debates	debate	NOUN
taxlaw-2803	1321	68	over	over	ADP
taxlaw-2803	1321	69	the	the	DET
taxlaw-2803	1321	70	personal	personal	ADJ
taxlaw-2803	1321	71	deductions	deduction	NOUN
taxlaw-2803	1321	72	would	would	AUX
taxlaw-2803	1321	73	be	be	AUX
taxlaw-2803	1321	74	more	more	ADV
taxlaw-2803	1321	75	substantive	substantive	ADJ
taxlaw-2803	1321	76	;	;	PUNCT
taxlaw-2803	1321	77	and	and	CCONJ
taxlaw-2803	1321	78	the	the	DET
taxlaw-2803	1321	79	overall	overall	ADJ
taxlaw-2803	1321	80	sense	sense	NOUN
taxlaw-2803	1321	81	of	of	ADP
taxlaw-2803	1321	82	the	the	DET
taxlaw-2803	1321	83	tax	tax	NOUN
taxlaw-2803	1321	84	code	code	NOUN
taxlaw-2803	1321	85	’s	’s	PART
taxlaw-2803	1321	86	fairness	fairness	NOUN
taxlaw-2803	1321	87	would	would	AUX
taxlaw-2803	1321	88	improve	improve	VERB
taxlaw-2803	1321	89	.	.	PUNCT
taxlaw-2803	1322	1	in	in	ADP
taxlaw-2803	1322	2	addition	addition	NOUN
taxlaw-2803	1322	3	,	,	PUNCT
taxlaw-2803	1322	4	whatever	whatever	DET
taxlaw-2803	1322	5	progressivity	progressivity	NOUN
taxlaw-2803	1322	6	role	role	NOUN
taxlaw-2803	1322	7	the	the	DET
taxlaw-2803	1322	8	standard	standard	ADJ
taxlaw-2803	1322	9	deduction	deduction	NOUN
taxlaw-2803	1322	10	played	play	VERB
taxlaw-2803	1322	11	could	could	AUX
taxlaw-2803	1322	12	be	be	AUX
taxlaw-2803	1322	13	easily	easily	ADV
taxlaw-2803	1322	14	played	play	VERB
taxlaw-2803	1322	15	by	by	ADP
taxlaw-2803	1322	16	either	either	CCONJ
taxlaw-2803	1322	17	a	a	DET
taxlaw-2803	1322	18	true	true	ADJ
taxlaw-2803	1322	19	zero	zero	NUM
taxlaw-2803	1322	20	-	-	PUNCT
taxlaw-2803	1322	21	percent	percent	NOUN
taxlaw-2803	1322	22	tax	tax	NOUN
taxlaw-2803	1322	23	bracket	bracket	NOUN
taxlaw-2803	1322	24	or	or	CCONJ
taxlaw-2803	1322	25	expanded	expand	VERB
taxlaw-2803	1322	26	personal	personal	ADJ
taxlaw-2803	1322	27	exemptions	exemption	NOUN
taxlaw-2803	1322	28	.	.	PUNCT
taxlaw-2803	1323	1	223	223	NUM
taxlaw-2803	1323	2	see	see	VERB
taxlaw-2803	1323	3	supra	supra	ADJ
taxlaw-2803	1323	4	part	part	NOUN
taxlaw-2803	1323	5	0	0	NUM
taxlaw-2803	1323	6	.	.	PROPN
taxlaw-2803	1323	7	224	224	NUM
taxlaw-2803	1323	8	see	see	VERB
taxlaw-2803	1323	9	a	a	DET
taxlaw-2803	1323	10	reconsideration	reconsideration	NOUN
taxlaw-2803	1323	11	of	of	ADP
taxlaw-2803	1323	12	tax	tax	NOUN
taxlaw-2803	1323	13	expenditure	expenditure	NOUN
taxlaw-2803	1323	14	analysis	analysis	NOUN
taxlaw-2803	1323	15	,	,	PUNCT
taxlaw-2803	1323	16	supra	supra	PROPN
taxlaw-2803	1323	17	note	note	NOUN
taxlaw-2803	1323	18	8	8	NUM
taxlaw-2803	1323	19	.	.	PUNCT