id	sid	tid	token	lemma	pos
taxlaw-2825	1	1	articles	article	NOUN
taxlaw-2825	1	2	breaking	break	VERB
taxlaw-2825	1	3	the	the	DET
taxlaw-2825	1	4	spell	spell	NOUN
taxlaw-2825	1	5	of	of	ADP
taxlaw-2825	1	6	tax	tax	NOUN
taxlaw-2825	1	7	budget	budget	NOUN
taxlaw-2825	1	8	magic	magic	PROPN
taxlaw-2825	1	9	rachelle	rachelle	PROPN
taxlaw-2825	1	10	holmes	holmes	PROPN
taxlaw-2825	1	11	perkins	perkins	PROPN
taxlaw-2825	1	12			PROPN
taxlaw-2825	1	13	abstract	abstract	NOUN
taxlaw-2825	1	14	to	to	ADP
taxlaw-2825	1	15	date	date	NOUN
taxlaw-2825	1	16	,	,	PUNCT
taxlaw-2825	1	17	tax	tax	NOUN
taxlaw-2825	1	18	scholars	scholar	NOUN
taxlaw-2825	1	19	have	have	AUX
taxlaw-2825	1	20	responded	respond	VERB
taxlaw-2825	1	21	to	to	ADP
taxlaw-2825	1	22	the	the	DET
taxlaw-2825	1	23	proliferation	proliferation	NOUN
taxlaw-2825	1	24	of	of	ADP
taxlaw-2825	1	25	so	so	ADV
taxlaw-2825	1	26	-	-	PUNCT
taxlaw-2825	1	27	called	call	VERB
taxlaw-2825	1	28	temporary	temporary	ADJ
taxlaw-2825	1	29	or	or	CCONJ
taxlaw-2825	1	30	sunset	sunset	NOUN
taxlaw-2825	1	31	tax	tax	NOUN
taxlaw-2825	1	32	expenditure	expenditure	NOUN
taxlaw-2825	1	33	legislation	legislation	NOUN
taxlaw-2825	1	34	by	by	ADP
taxlaw-2825	1	35	staking	stake	VERB
taxlaw-2825	1	36	claims	claim	NOUN
taxlaw-2825	1	37	either	either	CCONJ
taxlaw-2825	1	38	for	for	ADP
taxlaw-2825	1	39	or	or	CCONJ
taxlaw-2825	1	40	against	against	ADP
taxlaw-2825	1	41	it	it	PRON
taxlaw-2825	1	42	,	,	PUNCT
taxlaw-2825	1	43	focusing	focus	VERB
taxlaw-2825	1	44	on	on	ADP
taxlaw-2825	1	45	its	its	PRON
taxlaw-2825	1	46	relative	relative	ADJ
taxlaw-2825	1	47	merits	merit	NOUN
taxlaw-2825	1	48	and	and	CCONJ
taxlaw-2825	1	49	shortcomings	shortcoming	NOUN
taxlaw-2825	1	50	.	.	PUNCT
taxlaw-2825	2	1	in	in	ADP
taxlaw-2825	2	2	this	this	DET
taxlaw-2825	2	3	article	article	NOUN
taxlaw-2825	2	4	,	,	PUNCT
taxlaw-2825	2	5	i	i	PRON
taxlaw-2825	2	6	argue	argue	VERB
taxlaw-2825	2	7	that	that	SCONJ
taxlaw-2825	2	8	these	these	DET
taxlaw-2825	2	9	positions	position	NOUN
taxlaw-2825	2	10	are	be	AUX
taxlaw-2825	2	11	analytically	analytically	ADV
taxlaw-2825	2	12	incomplete	incomplete	ADJ
taxlaw-2825	2	13	.	.	PUNCT
taxlaw-2825	3	1	rather	rather	ADV
taxlaw-2825	3	2	than	than	SCONJ
taxlaw-2825	3	3	address	address	VERB
taxlaw-2825	3	4	the	the	DET
taxlaw-2825	3	5	underlying	underlie	VERB
taxlaw-2825	3	6	deficiencies	deficiency	NOUN
taxlaw-2825	3	7	in	in	ADP
taxlaw-2825	3	8	the	the	DET
taxlaw-2825	3	9	budget	budget	NOUN
taxlaw-2825	3	10	process	process	NOUN
taxlaw-2825	3	11	that	that	PRON
taxlaw-2825	3	12	have	have	AUX
taxlaw-2825	3	13	led	lead	VERB
taxlaw-2825	3	14	to	to	ADP
taxlaw-2825	3	15	the	the	DET
taxlaw-2825	3	16	preference	preference	NOUN
taxlaw-2825	3	17	for	for	ADP
taxlaw-2825	3	18	temporary	temporary	ADJ
taxlaw-2825	3	19	tax	tax	NOUN
taxlaw-2825	3	20	provisions	provision	NOUN
taxlaw-2825	3	21	,	,	PUNCT
taxlaw-2825	3	22	the	the	DET
taxlaw-2825	3	23	advocacy	advocacy	NOUN
taxlaw-2825	3	24	of	of	ADP
taxlaw-2825	3	25	the	the	DET
taxlaw-2825	3	26	use	use	NOUN
taxlaw-2825	3	27	(	(	PUNCT
taxlaw-2825	3	28	or	or	CCONJ
taxlaw-2825	3	29	non	non	ADJ
taxlaw-2825	3	30	-	-	NOUN
taxlaw-2825	3	31	use	use	ADJ
taxlaw-2825	3	32	)	)	PUNCT
taxlaw-2825	3	33	of	of	ADP
taxlaw-2825	3	34	temporary	temporary	ADJ
taxlaw-2825	3	35	provisions	provision	NOUN
taxlaw-2825	3	36	simply	simply	ADV
taxlaw-2825	3	37	asks	ask	VERB
taxlaw-2825	3	38	which	which	DET
taxlaw-2825	3	39	type	type	NOUN
taxlaw-2825	3	40	of	of	ADP
taxlaw-2825	3	41	provision	provision	NOUN
taxlaw-2825	3	42	will	will	AUX
taxlaw-2825	3	43	yield	yield	VERB
taxlaw-2825	3	44	the	the	DET
taxlaw-2825	3	45	least	least	ADV
taxlaw-2825	3	46	problematic	problematic	ADJ
taxlaw-2825	3	47	results	result	NOUN
taxlaw-2825	3	48	.	.	PUNCT
taxlaw-2825	4	1	this	this	DET
taxlaw-2825	4	2	article	article	NOUN
taxlaw-2825	4	3	seeks	seek	VERB
taxlaw-2825	4	4	to	to	PART
taxlaw-2825	4	5	help	help	VERB
taxlaw-2825	4	6	fill	fill	VERB
taxlaw-2825	4	7	a	a	DET
taxlaw-2825	4	8	gap	gap	NOUN
taxlaw-2825	4	9	in	in	ADP
taxlaw-2825	4	10	the	the	DET
taxlaw-2825	4	11	literature	literature	NOUN
taxlaw-2825	4	12	by	by	ADP
taxlaw-2825	4	13	focusing	focus	VERB
taxlaw-2825	4	14	on	on	ADP
taxlaw-2825	4	15	remedies	remedy	NOUN
taxlaw-2825	4	16	meant	mean	VERB
taxlaw-2825	4	17	to	to	PART
taxlaw-2825	4	18	address	address	VERB
taxlaw-2825	4	19	the	the	DET
taxlaw-2825	4	20	source	source	NOUN
taxlaw-2825	4	21	of	of	ADP
taxlaw-2825	4	22	many	many	ADJ
taxlaw-2825	4	23	issues	issue	NOUN
taxlaw-2825	4	24	related	relate	VERB
taxlaw-2825	4	25	to	to	ADP
taxlaw-2825	4	26	both	both	CCONJ
taxlaw-2825	4	27	temporary	temporary	ADJ
taxlaw-2825	4	28	and	and	CCONJ
taxlaw-2825	4	29	permanent	permanent	ADJ
taxlaw-2825	4	30	tax	tax	NOUN
taxlaw-2825	4	31	expenditure	expenditure	NOUN
taxlaw-2825	4	32	legislation	legislation	NOUN
taxlaw-2825	4	33	.	.	PUNCT
taxlaw-2825	5	1	in	in	ADP
taxlaw-2825	5	2	particular	particular	ADJ
taxlaw-2825	5	3	,	,	PUNCT
taxlaw-2825	5	4	i	i	PRON
taxlaw-2825	5	5	propose	propose	VERB
taxlaw-2825	5	6	the	the	DET
taxlaw-2825	5	7	adoption	adoption	NOUN
taxlaw-2825	5	8	of	of	ADP
taxlaw-2825	5	9	a	a	DET
taxlaw-2825	5	10	bundle	bundle	NOUN
taxlaw-2825	5	11	of	of	ADP
taxlaw-2825	5	12	new	new	ADJ
taxlaw-2825	5	13	budget	budget	NOUN
taxlaw-2825	5	14	rules	rule	NOUN
taxlaw-2825	5	15	that	that	PRON
taxlaw-2825	5	16	will	will	AUX
taxlaw-2825	5	17	work	work	VERB
taxlaw-2825	5	18	as	as	ADP
taxlaw-2825	5	19	precommitment	precommitment	NOUN
taxlaw-2825	5	20	devices	device	NOUN
taxlaw-2825	5	21	to	to	PART
taxlaw-2825	5	22	restrain	restrain	VERB
taxlaw-2825	5	23	lawmakers	lawmaker	NOUN
taxlaw-2825	5	24	from	from	ADP
taxlaw-2825	5	25	exploiting	exploit	VERB
taxlaw-2825	5	26	weaknesses	weakness	NOUN
taxlaw-2825	5	27	in	in	ADP
taxlaw-2825	5	28	the	the	DET
taxlaw-2825	5	29	existing	exist	VERB
taxlaw-2825	5	30	process	process	NOUN
taxlaw-2825	5	31	.	.	PUNCT
taxlaw-2825	6	1	i	i	PRON
taxlaw-2825	6	2	argue	argue	VERB
taxlaw-2825	6	3	that	that	SCONJ
taxlaw-2825	6	4	these	these	DET
taxlaw-2825	6	5	proposed	propose	VERB
taxlaw-2825	6	6	rules	rule	NOUN
taxlaw-2825	6	7	would	would	AUX
taxlaw-2825	6	8	still	still	ADV
taxlaw-2825	6	9	give	give	VERB
taxlaw-2825	6	10	lawmakers	lawmaker	NOUN
taxlaw-2825	6	11	the	the	DET
taxlaw-2825	6	12	flexibility	flexibility	NOUN
taxlaw-2825	6	13	to	to	PART
taxlaw-2825	6	14	adopt	adopt	VERB
taxlaw-2825	6	15	either	either	CCONJ
taxlaw-2825	6	16	temporary	temporary	ADJ
taxlaw-2825	6	17	or	or	CCONJ
taxlaw-2825	6	18	permanent	permanent	ADJ
taxlaw-2825	6	19	tax	tax	NOUN
taxlaw-2825	6	20	legislation	legislation	NOUN
taxlaw-2825	6	21	as	as	ADP
taxlaw-2825	6	22	appropriate	appropriate	ADJ
taxlaw-2825	6	23	.	.	PUNCT
taxlaw-2825	7	1	however	however	ADV
taxlaw-2825	7	2	,	,	PUNCT
taxlaw-2825	7	3	the	the	DET
taxlaw-2825	7	4	proposed	propose	VERB
taxlaw-2825	7	5	rules	rule	NOUN
taxlaw-2825	7	6	would	would	AUX
taxlaw-2825	7	7	help	help	VERB
taxlaw-2825	7	8	to	to	PART
taxlaw-2825	7	9	decrease	decrease	VERB
taxlaw-2825	7	10	opportunities	opportunity	NOUN
taxlaw-2825	7	11	for	for	ADP
taxlaw-2825	7	12	budget	budget	NOUN
taxlaw-2825	7	13	manipulations	manipulation	NOUN
taxlaw-2825	7	14	,	,	PUNCT
taxlaw-2825	7	15	impose	impose	VERB
taxlaw-2825	7	16	more	more	ADJ
taxlaw-2825	7	17	fiscal	fiscal	ADJ
taxlaw-2825	7	18	restraint	restraint	NOUN
taxlaw-2825	7	19	on	on	ADP
taxlaw-2825	7	20	lawmakers	lawmaker	NOUN
taxlaw-2825	7	21	,	,	PUNCT
taxlaw-2825	7	22	achieve	achieve	VERB
taxlaw-2825	7	23	greater	great	ADJ
taxlaw-2825	7	24	legislative	legislative	ADJ
taxlaw-2825	7	25	transparency	transparency	NOUN
taxlaw-2825	7	26	,	,	PUNCT
taxlaw-2825	7	27	help	help	VERB
taxlaw-2825	7	28	loosen	loosen	VERB
taxlaw-2825	7	29	the	the	DET
taxlaw-2825	7	30	hold	hold	NOUN
taxlaw-2825	7	31	of	of	ADP
taxlaw-2825	7	32	special	special	ADJ
taxlaw-2825	7	33	interest	interest	NOUN
taxlaw-2825	7	34	groups	group	NOUN
taxlaw-2825	7	35	on	on	ADP
taxlaw-2825	7	36	lawmakers	lawmaker	NOUN
taxlaw-2825	7	37	,	,	PUNCT
taxlaw-2825	7	38	and	and	CCONJ
taxlaw-2825	7	39	enhance	enhance	VERB
taxlaw-2825	7	40	legislative	legislative	ADJ
taxlaw-2825	7	41	stability	stability	NOUN
taxlaw-2825	7	42	.	.	PUNCT
taxlaw-2825	8	1			PROPN
taxlaw-2825	8	2	assistant	assistant	NOUN
taxlaw-2825	8	3	professor	professor	NOUN
taxlaw-2825	8	4	of	of	ADP
taxlaw-2825	8	5	law	law	NOUN
taxlaw-2825	8	6	,	,	PUNCT
taxlaw-2825	8	7	george	george	PROPN
taxlaw-2825	8	8	mason	mason	PROPN
taxlaw-2825	8	9	university	university	PROPN
taxlaw-2825	8	10	school	school	NOUN
taxlaw-2825	8	11	of	of	ADP
taxlaw-2825	8	12	law	law	NOUN
taxlaw-2825	8	13	.	.	PUNCT
taxlaw-2825	9	1	the	the	DET
taxlaw-2825	9	2	author	author	NOUN
taxlaw-2825	9	3	would	would	AUX
taxlaw-2825	9	4	like	like	VERB
taxlaw-2825	9	5	to	to	PART
taxlaw-2825	9	6	thank	thank	VERB
taxlaw-2825	9	7	the	the	DET
taxlaw-2825	9	8	participants	participant	NOUN
taxlaw-2825	9	9	of	of	ADP
taxlaw-2825	9	10	the	the	DET
taxlaw-2825	9	11	robert	robert	PROPN
taxlaw-2825	9	12	a.	a.	PROPN
taxlaw-2825	9	13	levy	levy	PROPN
taxlaw-2825	9	14	fellows	fellow	VERB
taxlaw-2825	9	15	workshop	workshop	NOUN
taxlaw-2825	9	16	in	in	ADP
taxlaw-2825	9	17	law	law	NOUN
taxlaw-2825	9	18	&	&	CCONJ
taxlaw-2825	9	19	liberty	liberty	NOUN
taxlaw-2825	9	20	for	for	ADP
taxlaw-2825	9	21	their	their	PRON
taxlaw-2825	9	22	helpful	helpful	ADJ
taxlaw-2825	9	23	feedback	feedback	NOUN
taxlaw-2825	9	24	.	.	PUNCT
taxlaw-2825	10	1	research	research	NOUN
taxlaw-2825	10	2	assistance	assistance	NOUN
taxlaw-2825	10	3	from	from	ADP
taxlaw-2825	10	4	kelli	kelli	PROPN
taxlaw-2825	10	5	cacciotti	cacciotti	PROPN
taxlaw-2825	10	6	is	be	AUX
taxlaw-2825	10	7	gratefully	gratefully	ADV
taxlaw-2825	10	8	acknowledged	acknowledge	VERB
taxlaw-2825	10	9	.	.	PUNCT
taxlaw-2825	11	1	2	2	NUM
taxlaw-2825	11	2	columbia	columbia	PROPN
taxlaw-2825	11	3	journal	journal	NOUN
taxlaw-2825	11	4	of	of	ADP
taxlaw-2825	11	5	tax	tax	NOUN
taxlaw-2825	11	6	law	law	NOUN
taxlaw-2825	11	7	[	[	X
taxlaw-2825	11	8	vol.6:1	vol.6:1	X
taxlaw-2825	11	9	i.	i.	NOUN
taxlaw-2825	11	10	introduction	introduction	NOUN
taxlaw-2825	11	11	...........................................................................................	...........................................................................................	PUNCT
taxlaw-2825	11	12	3	3	NUM
taxlaw-2825	11	13	ii	ii	NOUN
taxlaw-2825	11	14	.	.	PUNCT
taxlaw-2825	12	1	behind	behind	ADP
taxlaw-2825	12	2	the	the	DET
taxlaw-2825	12	3	veil	veil	NOUN
taxlaw-2825	12	4	:	:	PUNCT
taxlaw-2825	12	5	the	the	DET
taxlaw-2825	12	6	current	current	ADJ
taxlaw-2825	12	7	budget	budget	NOUN
taxlaw-2825	12	8	process	process	NOUN
taxlaw-2825	12	9	for	for	ADP
taxlaw-2825	12	10	tax	tax	NOUN
taxlaw-2825	12	11	expenditures	expenditure	NOUN
taxlaw-2825	12	12	............................................................................................	............................................................................................	PUNCT
taxlaw-2825	12	13	5	5	NUM
taxlaw-2825	12	14	a.	a.	NOUN
taxlaw-2825	12	15	tax	tax	NOUN
taxlaw-2825	12	16	expenditures	expenditure	NOUN
taxlaw-2825	12	17	and	and	CCONJ
taxlaw-2825	12	18	tax	tax	NOUN
taxlaw-2825	12	19	extenders	extender	NOUN
taxlaw-2825	12	20	............................................................	............................................................	PUNCT
taxlaw-2825	12	21	5	5	NUM
taxlaw-2825	12	22	b.	b.	PROPN
taxlaw-2825	12	23	budget	budget	NOUN
taxlaw-2825	12	24	rules	rule	NOUN
taxlaw-2825	12	25	.............................................................................................	.............................................................................................	PUNCT
taxlaw-2825	12	26	8	8	NUM
taxlaw-2825	12	27	1	1	NUM
taxlaw-2825	12	28	.	.	PUNCT
taxlaw-2825	13	1	overview	overview	NOUN
taxlaw-2825	13	2	.............................................................................................	.............................................................................................	PUNCT
taxlaw-2825	13	3	8	8	NUM
taxlaw-2825	13	4	2	2	NUM
taxlaw-2825	13	5	.	.	PUNCT
taxlaw-2825	14	1	paygo	paygo	NOUN
taxlaw-2825	14	2	.............................................................................................	.............................................................................................	PUNCT
taxlaw-2825	15	1	10	10	NUM
taxlaw-2825	15	2	3	3	NUM
taxlaw-2825	15	3	.	.	PUNCT
taxlaw-2825	15	4	reconciliation	reconciliation	NOUN
taxlaw-2825	15	5	and	and	CCONJ
taxlaw-2825	15	6	the	the	DET
taxlaw-2825	15	7	byrd	byrd	PROPN
taxlaw-2825	15	8	rule	rule	PROPN
taxlaw-2825	15	9	..........................................................	..........................................................	PUNCT
taxlaw-2825	16	1	11	11	NUM
taxlaw-2825	16	2	4	4	NUM
taxlaw-2825	16	3	.	.	PUNCT
taxlaw-2825	16	4	senate	senate	PROPN
taxlaw-2825	16	5	point	point	NOUN
taxlaw-2825	16	6	of	of	ADP
taxlaw-2825	16	7	order	order	NOUN
taxlaw-2825	16	8	..........................................................................	..........................................................................	PUNCT
taxlaw-2825	16	9	13	13	NUM
taxlaw-2825	16	10	iii	iii	NOUN
taxlaw-2825	16	11	.	.	PUNCT
taxlaw-2825	17	1	the	the	DET
taxlaw-2825	17	2	black	black	ADJ
taxlaw-2825	17	3	and	and	CCONJ
taxlaw-2825	17	4	white	white	ADJ
taxlaw-2825	17	5	magic	magic	NOUN
taxlaw-2825	17	6	of	of	ADP
taxlaw-2825	17	7	temporary	temporary	ADJ
taxlaw-2825	17	8	tax	tax	NOUN
taxlaw-2825	17	9	expenditures	expenditure	NOUN
taxlaw-2825	17	10	13	13	NUM
taxlaw-2825	17	11	a.	a.	NOUN
taxlaw-2825	17	12	budget	budget	NOUN
taxlaw-2825	17	13	manipulation	manipulation	NOUN
taxlaw-2825	17	14	................................................................................	................................................................................	PUNCT
taxlaw-2825	18	1	14	14	NUM
taxlaw-2825	18	2	1	1	NUM
taxlaw-2825	18	3	.	.	PUNCT
taxlaw-2825	18	4	front	front	ADJ
taxlaw-2825	18	5	loading	loading	NOUN
taxlaw-2825	18	6	with	with	ADP
taxlaw-2825	18	7	temporary	temporary	ADJ
taxlaw-2825	18	8	provisions	provision	NOUN
taxlaw-2825	18	9	............................................	............................................	PUNCT
taxlaw-2825	18	10	15	15	NUM
taxlaw-2825	18	11	2	2	NUM
taxlaw-2825	18	12	.	.	X
taxlaw-2825	18	13	back	back	NOUN
taxlaw-2825	18	14	loading	load	VERB
taxlaw-2825	18	15	with	with	ADP
taxlaw-2825	18	16	permanent	permanent	ADJ
taxlaw-2825	18	17	provisions	provision	NOUN
taxlaw-2825	18	18	..............................................	..............................................	PUNCT
taxlaw-2825	18	19	17	17	NUM
taxlaw-2825	18	20	b.	b.	NOUN
taxlaw-2825	18	21	rent	rent	NOUN
taxlaw-2825	18	22	extraction	extraction	NOUN
taxlaw-2825	18	23	........................................................................................	........................................................................................	PUNCT
taxlaw-2825	18	24	19	19	NUM
taxlaw-2825	18	25	c.	c.	PROPN
taxlaw-2825	18	26	political	political	ADJ
taxlaw-2825	18	27	opaqueness	opaqueness	NOUN
taxlaw-2825	18	28	.................................................................................	.................................................................................	PUNCT
taxlaw-2825	18	29	20	20	NUM
taxlaw-2825	18	30	d.	d.	NOUN
taxlaw-2825	18	31	uncertainty	uncertainty	NOUN
taxlaw-2825	18	32	and	and	CCONJ
taxlaw-2825	18	33	inefficiency	inefficiency	NOUN
taxlaw-2825	18	34	......................................................................	......................................................................	PUNCT
taxlaw-2825	18	35	22	22	NUM
taxlaw-2825	18	36	e.	e.	PROPN
taxlaw-2825	18	37	dynamic	dynamic	PROPN
taxlaw-2825	18	38	lawmaking	lawmaking	NOUN
taxlaw-2825	18	39	?	?	PUNCT
taxlaw-2825	19	1	..............................................................................	..............................................................................	PUNCT
taxlaw-2825	20	1	23	23	NUM
taxlaw-2825	20	2	iv	iv	X
taxlaw-2825	20	3	.	.	PUNCT
taxlaw-2825	21	1	breaking	break	VERB
taxlaw-2825	21	2	the	the	DET
taxlaw-2825	21	3	spell	spell	NOUN
taxlaw-2825	21	4	with	with	ADP
taxlaw-2825	21	5	new	new	ADJ
taxlaw-2825	21	6	budget	budget	NOUN
taxlaw-2825	21	7	rules	rule	NOUN
taxlaw-2825	21	8	.................................	.................................	PUNCT
taxlaw-2825	22	1	24	24	NUM
taxlaw-2825	22	2	a.	a.	NOUN
taxlaw-2825	22	3	proposed	propose	VERB
taxlaw-2825	22	4	budget	budget	NOUN
taxlaw-2825	22	5	rules	rule	NOUN
taxlaw-2825	22	6	.............................................................................	.............................................................................	PUNCT
taxlaw-2825	22	7	24	24	NUM
taxlaw-2825	22	8	1	1	NUM
taxlaw-2825	22	9	.	.	PUNCT
taxlaw-2825	23	1	disregard	disregard	NOUN
taxlaw-2825	23	2	sunsets	sunset	NOUN
taxlaw-2825	23	3	for	for	ADP
taxlaw-2825	23	4	budget	budget	NOUN
taxlaw-2825	23	5	scoring	scoring	NOUN
taxlaw-2825	23	6	purposes	purpose	NOUN
taxlaw-2825	23	7	.....................................	.....................................	PUNCT
taxlaw-2825	23	8	25	25	NUM
taxlaw-2825	23	9	2	2	NUM
taxlaw-2825	23	10	.	.	PUNCT
taxlaw-2825	23	11	lock	lock	NOUN
taxlaw-2825	23	12	-	-	PUNCT
taxlaw-2825	23	13	step	step	NOUN
taxlaw-2825	23	14	paygo	paygo	NOUN
taxlaw-2825	23	15	..............................................................................	..............................................................................	PUNCT
taxlaw-2825	24	1	27	27	NUM
taxlaw-2825	24	2	3	3	NUM
taxlaw-2825	24	3	.	.	PUNCT
taxlaw-2825	24	4	mandatory	mandatory	ADJ
taxlaw-2825	24	5	baseline	baseline	PROPN
taxlaw-2825	24	6	review	review	NOUN
taxlaw-2825	24	7	.................................................................	.................................................................	PUNCT
taxlaw-2825	24	8	27	27	NUM
taxlaw-2825	24	9	b.	b.	NOUN
taxlaw-2825	24	10	consequences	consequence	NOUN
taxlaw-2825	24	11	of	of	ADP
taxlaw-2825	24	12	the	the	DET
taxlaw-2825	24	13	proposed	propose	VERB
taxlaw-2825	24	14	budget	budget	NOUN
taxlaw-2825	24	15	rules	rule	NOUN
taxlaw-2825	24	16	...............................................	...............................................	PUNCT
taxlaw-2825	25	1	28	28	NUM
taxlaw-2825	25	2	1	1	X
taxlaw-2825	25	3	.	.	PUNCT
taxlaw-2825	25	4	decrease	decrease	VERB
taxlaw-2825	25	5	opportunities	opportunity	NOUN
taxlaw-2825	25	6	for	for	ADP
taxlaw-2825	25	7	budget	budget	NOUN
taxlaw-2825	25	8	manipulation	manipulation	NOUN
taxlaw-2825	25	9	and	and	CCONJ
taxlaw-2825	25	10	increase	increase	VERB
taxlaw-2825	25	11	fiscal	fiscal	ADJ
taxlaw-2825	25	12	restraint	restraint	NOUN
taxlaw-2825	25	13	............................................................................................	............................................................................................	PUNCT
taxlaw-2825	26	1	28	28	NUM
taxlaw-2825	26	2	2	2	NUM
taxlaw-2825	26	3	.	.	PUNCT
taxlaw-2825	26	4	maintain	maintain	VERB
taxlaw-2825	26	5	legislative	legislative	ADJ
taxlaw-2825	26	6	flexibility	flexibility	NOUN
taxlaw-2825	26	7	and	and	CCONJ
taxlaw-2825	26	8	enhance	enhance	VERB
taxlaw-2825	26	9	oversight	oversight	NOUN
taxlaw-2825	26	10	..........................	..........................	PUNCT
taxlaw-2825	26	11	29	29	NUM
taxlaw-2825	26	12	3	3	X
taxlaw-2825	26	13	.	.	PUNCT
taxlaw-2825	26	14	enhance	enhance	VERB
taxlaw-2825	26	15	legislative	legislative	ADJ
taxlaw-2825	26	16	stability	stability	NOUN
taxlaw-2825	26	17	...............................................................	...............................................................	PUNCT
taxlaw-2825	26	18	29	29	NUM
taxlaw-2825	26	19	4	4	NUM
taxlaw-2825	26	20	.	.	PUNCT
taxlaw-2825	26	21	achieve	achieve	VERB
taxlaw-2825	26	22	greater	great	ADJ
taxlaw-2825	26	23	political	political	ADJ
taxlaw-2825	26	24	transparency	transparency	NOUN
taxlaw-2825	26	25	................................................	................................................	PUNCT
taxlaw-2825	26	26	30	30	NUM
taxlaw-2825	26	27	5	5	NUM
taxlaw-2825	26	28	.	.	PUNCT
taxlaw-2825	27	1	diminish	diminish	VERB
taxlaw-2825	27	2	captivity	captivity	NOUN
taxlaw-2825	27	3	to	to	ADP
taxlaw-2825	27	4	special	special	ADJ
taxlaw-2825	27	5	interest	interest	NOUN
taxlaw-2825	27	6	...................................................	...................................................	PUNCT
taxlaw-2825	27	7	30	30	NUM
taxlaw-2825	27	8	c.	c.	NOUN
taxlaw-2825	27	9	potential	potential	ADJ
taxlaw-2825	27	10	criticisms	criticism	NOUN
taxlaw-2825	27	11	..................................................................................	..................................................................................	PUNCT
taxlaw-2825	27	12	31	31	NUM
taxlaw-2825	27	13	v.	v.	ADP
taxlaw-2825	27	14	conclusion	conclusion	NOUN
taxlaw-2825	27	15	.............................................................................................	.............................................................................................	PUNCT
taxlaw-2825	28	1	32	32	NUM
taxlaw-2825	28	2	2014	2014	NUM
taxlaw-2825	28	3	]	]	PUNCT
taxlaw-2825	29	1	breaking	break	VERB
taxlaw-2825	29	2	the	the	DET
taxlaw-2825	29	3	spell	spell	NOUN
taxlaw-2825	29	4	of	of	ADP
taxlaw-2825	29	5	tax	tax	NOUN
taxlaw-2825	29	6	budget	budget	NOUN
taxlaw-2825	29	7	magic	magic	NOUN
taxlaw-2825	29	8	3	3	NUM
taxlaw-2825	29	9	i.	i.	NOUN
taxlaw-2825	29	10	introduction	introduction	NOUN
taxlaw-2825	29	11	over	over	ADP
taxlaw-2825	29	12	fifty	fifty	NUM
taxlaw-2825	29	13	tax	tax	NOUN
taxlaw-2825	29	14	expenditure	expenditure	NOUN
taxlaw-2825	29	15	provisions	provision	NOUN
taxlaw-2825	29	16	in	in	ADP
taxlaw-2825	29	17	the	the	DET
taxlaw-2825	29	18	internal	internal	PROPN
taxlaw-2825	29	19	revenue	revenue	PROPN
taxlaw-2825	29	20	code	code	NOUN
taxlaw-2825	29	21	reside	reside	VERB
taxlaw-2825	29	22	in	in	ADP
taxlaw-2825	29	23	an	an	DET
taxlaw-2825	29	24	effective	effective	ADJ
taxlaw-2825	29	25	tax	tax	NOUN
taxlaw-2825	29	26	abyss	abyss	NOUN
taxlaw-2825	29	27	—	—	PUNCT
taxlaw-2825	29	28	neither	neither	CCONJ
taxlaw-2825	29	29	permanently	permanently	ADV
taxlaw-2825	29	30	enacted	enact	VERB
taxlaw-2825	29	31	nor	nor	CCONJ
taxlaw-2825	29	32	affirmatively	affirmatively	ADV
taxlaw-2825	29	33	repealed	repeal	VERB
taxlaw-2825	29	34	.	.	PUNCT
taxlaw-2825	30	1	1	1	NUM
taxlaw-2825	30	2	this	this	DET
taxlaw-2825	30	3	predicament	predicament	NOUN
taxlaw-2825	30	4	is	be	AUX
taxlaw-2825	30	5	a	a	DET
taxlaw-2825	30	6	natural	natural	ADJ
taxlaw-2825	30	7	byproduct	byproduct	NOUN
taxlaw-2825	30	8	of	of	ADP
taxlaw-2825	30	9	the	the	DET
taxlaw-2825	30	10	so	so	ADV
taxlaw-2825	30	11	-	-	PUNCT
taxlaw-2825	30	12	called	call	VERB
taxlaw-2825	30	13	“	"	PUNCT
taxlaw-2825	30	14	tax	tax	NOUN
taxlaw-2825	30	15	extender	extender	NOUN
taxlaw-2825	30	16	”	"	PUNCT
taxlaw-2825	30	17	legislative	legislative	ADJ
taxlaw-2825	30	18	phenomenon	phenomenon	NOUN
taxlaw-2825	30	19	,	,	PUNCT
taxlaw-2825	30	20	whereby	whereby	SCONJ
taxlaw-2825	30	21	tax	tax	NOUN
taxlaw-2825	30	22	expenditures	expenditure	NOUN
taxlaw-2825	30	23	are	be	AUX
taxlaw-2825	30	24	routinely	routinely	ADV
taxlaw-2825	30	25	enacted	enact	VERB
taxlaw-2825	30	26	on	on	ADP
taxlaw-2825	30	27	a	a	DET
taxlaw-2825	30	28	temporary	temporary	ADJ
taxlaw-2825	30	29	basis	basis	NOUN
taxlaw-2825	30	30	(	(	PUNCT
taxlaw-2825	30	31	typically	typically	ADV
taxlaw-2825	30	32	for	for	ADP
taxlaw-2825	30	33	one	one	NUM
taxlaw-2825	30	34	or	or	CCONJ
taxlaw-2825	30	35	two	two	NUM
taxlaw-2825	30	36	years	year	NOUN
taxlaw-2825	30	37	)	)	PUNCT
taxlaw-2825	30	38	.	.	PUNCT
taxlaw-2825	31	1	at	at	ADP
taxlaw-2825	31	2	the	the	DET
taxlaw-2825	31	3	end	end	NOUN
taxlaw-2825	31	4	of	of	ADP
taxlaw-2825	31	5	their	their	PRON
taxlaw-2825	31	6	effective	effective	ADJ
taxlaw-2825	31	7	period	period	NOUN
taxlaw-2825	31	8	,	,	PUNCT
taxlaw-2825	31	9	these	these	DET
taxlaw-2825	31	10	provisions	provision	NOUN
taxlaw-2825	31	11	are	be	AUX
taxlaw-2825	31	12	habitually	habitually	ADV
taxlaw-2825	31	13	extended	extend	VERB
taxlaw-2825	31	14	,	,	PUNCT
taxlaw-2825	31	15	sometimes	sometimes	ADV
taxlaw-2825	31	16	retroactively	retroactively	ADV
taxlaw-2825	31	17	.	.	PUNCT
taxlaw-2825	32	1	the	the	DET
taxlaw-2825	32	2	proliferation	proliferation	NOUN
taxlaw-2825	32	3	of	of	ADP
taxlaw-2825	32	4	tax	tax	NOUN
taxlaw-2825	32	5	extender	extender	NOUN
taxlaw-2825	32	6	provisions	provision	NOUN
taxlaw-2825	32	7	is	be	AUX
taxlaw-2825	32	8	not	not	PART
taxlaw-2825	32	9	insignificant	insignificant	ADJ
taxlaw-2825	32	10	.	.	PUNCT
taxlaw-2825	33	1	it	it	PRON
taxlaw-2825	33	2	is	be	AUX
taxlaw-2825	33	3	estimated	estimate	VERB
taxlaw-2825	33	4	that	that	SCONJ
taxlaw-2825	33	5	the	the	DET
taxlaw-2825	33	6	cost	cost	NOUN
taxlaw-2825	33	7	of	of	ADP
taxlaw-2825	33	8	tax	tax	NOUN
taxlaw-2825	33	9	extenders	extender	NOUN
taxlaw-2825	33	10	each	each	DET
taxlaw-2825	33	11	year	year	NOUN
taxlaw-2825	33	12	is	be	AUX
taxlaw-2825	33	13	approximately	approximately	ADV
taxlaw-2825	33	14	$	$	SYM
taxlaw-2825	33	15	54	54	NUM
taxlaw-2825	33	16	billion	billion	NUM
taxlaw-2825	33	17	,	,	PUNCT
taxlaw-2825	33	18	and	and	CCONJ
taxlaw-2825	33	19	the	the	DET
taxlaw-2825	33	20	cost	cost	NOUN
taxlaw-2825	33	21	to	to	PART
taxlaw-2825	33	22	have	have	AUX
taxlaw-2825	33	23	these	these	DET
taxlaw-2825	33	24	same	same	ADJ
taxlaw-2825	33	25	extenders	extender	NOUN
taxlaw-2825	33	26	in	in	ADP
taxlaw-2825	33	27	effect	effect	NOUN
taxlaw-2825	33	28	for	for	ADP
taxlaw-2825	33	29	the	the	DET
taxlaw-2825	33	30	next	next	ADJ
taxlaw-2825	33	31	ten	ten	NUM
taxlaw-2825	33	32	years	year	NOUN
taxlaw-2825	33	33	would	would	AUX
taxlaw-2825	33	34	cost	cost	VERB
taxlaw-2825	33	35	over	over	ADP
taxlaw-2825	33	36	$	$	SYM
taxlaw-2825	33	37	930	930	NUM
taxlaw-2825	33	38	billion	billion	NUM
taxlaw-2825	33	39	.	.	PUNCT
taxlaw-2825	34	1	2	2	NUM
taxlaw-2825	34	2	the	the	DET
taxlaw-2825	34	3	growing	grow	VERB
taxlaw-2825	34	4	prevalence	prevalence	NOUN
taxlaw-2825	34	5	of	of	ADP
taxlaw-2825	34	6	temporary	temporary	ADJ
taxlaw-2825	34	7	tax	tax	NOUN
taxlaw-2825	34	8	legislation	legislation	NOUN
taxlaw-2825	34	9	is	be	AUX
taxlaw-2825	34	10	primarily	primarily	ADV
taxlaw-2825	34	11	attributable	attributable	ADJ
taxlaw-2825	34	12	to	to	ADP
taxlaw-2825	34	13	vagaries	vagary	NOUN
taxlaw-2825	34	14	in	in	ADP
taxlaw-2825	34	15	the	the	DET
taxlaw-2825	34	16	budget	budget	NOUN
taxlaw-2825	34	17	process	process	NOUN
taxlaw-2825	34	18	that	that	PRON
taxlaw-2825	34	19	give	give	VERB
taxlaw-2825	34	20	tax	tax	NOUN
taxlaw-2825	34	21	expenditures	expenditure	NOUN
taxlaw-2825	34	22	an	an	DET
taxlaw-2825	34	23	advantage	advantage	NOUN
taxlaw-2825	34	24	over	over	ADP
taxlaw-2825	34	25	direct	direct	ADJ
taxlaw-2825	34	26	spending	spending	NOUN
taxlaw-2825	34	27	equivalents	equivalent	NOUN
taxlaw-2825	34	28	and	and	CCONJ
taxlaw-2825	34	29	temporary	temporary	ADJ
taxlaw-2825	34	30	tax	tax	NOUN
taxlaw-2825	34	31	provisions	provision	NOUN
taxlaw-2825	34	32	an	an	DET
taxlaw-2825	34	33	advantage	advantage	NOUN
taxlaw-2825	34	34	over	over	ADP
taxlaw-2825	34	35	their	their	PRON
taxlaw-2825	34	36	permanent	permanent	ADJ
taxlaw-2825	34	37	counterparts	counterpart	NOUN
taxlaw-2825	34	38	.	.	PUNCT
taxlaw-2825	35	1	3	3	NUM
taxlaw-2825	35	2	first	first	ADV
taxlaw-2825	35	3	,	,	PUNCT
taxlaw-2825	35	4	the	the	DET
taxlaw-2825	35	5	nominal	nominal	ADJ
taxlaw-2825	35	6	cost	cost	NOUN
taxlaw-2825	35	7	of	of	ADP
taxlaw-2825	35	8	a	a	DET
taxlaw-2825	35	9	tax	tax	NOUN
taxlaw-2825	35	10	extender	extender	NOUN
taxlaw-2825	35	11	is	be	AUX
taxlaw-2825	35	12	significantly	significantly	ADV
taxlaw-2825	35	13	reduced	reduce	VERB
taxlaw-2825	35	14	due	due	ADP
taxlaw-2825	35	15	to	to	ADP
taxlaw-2825	35	16	its	its	PRON
taxlaw-2825	35	17	purported	purport	VERB
taxlaw-2825	35	18	shorter	short	ADJ
taxlaw-2825	35	19	effective	effective	ADJ
taxlaw-2825	35	20	period	period	NOUN
taxlaw-2825	35	21	,	,	PUNCT
taxlaw-2825	35	22	even	even	ADV
taxlaw-2825	35	23	if	if	SCONJ
taxlaw-2825	35	24	it	it	PRON
taxlaw-2825	35	25	is	be	AUX
taxlaw-2825	35	26	anticipated	anticipate	VERB
taxlaw-2825	35	27	that	that	SCONJ
taxlaw-2825	35	28	it	it	PRON
taxlaw-2825	35	29	will	will	AUX
taxlaw-2825	35	30	be	be	AUX
taxlaw-2825	35	31	extended	extend	VERB
taxlaw-2825	35	32	again	again	ADV
taxlaw-2825	35	33	the	the	DET
taxlaw-2825	35	34	following	following	ADJ
taxlaw-2825	35	35	year	year	NOUN
taxlaw-2825	35	36	.	.	PUNCT
taxlaw-2825	36	1	moreover	moreover	ADV
taxlaw-2825	36	2	,	,	PUNCT
taxlaw-2825	36	3	providing	provide	VERB
taxlaw-2825	36	4	offsets	offset	NOUN
taxlaw-2825	36	5	necessary	necessary	ADJ
taxlaw-2825	36	6	to	to	PART
taxlaw-2825	36	7	make	make	VERB
taxlaw-2825	36	8	a	a	DET
taxlaw-2825	36	9	temporary	temporary	ADJ
taxlaw-2825	36	10	provision	provision	NOUN
taxlaw-2825	36	11	revenue	revenue	NOUN
taxlaw-2825	36	12	neutral	neutral	ADJ
taxlaw-2825	36	13	is	be	AUX
taxlaw-2825	36	14	far	far	ADV
taxlaw-2825	36	15	easier	easy	ADJ
taxlaw-2825	36	16	than	than	ADP
taxlaw-2825	36	17	for	for	ADP
taxlaw-2825	36	18	a	a	DET
taxlaw-2825	36	19	permanent	permanent	ADJ
taxlaw-2825	36	20	provision	provision	NOUN
taxlaw-2825	36	21	.	.	PUNCT
taxlaw-2825	37	1	with	with	ADP
taxlaw-2825	37	2	the	the	DET
taxlaw-2825	37	3	ten	ten	NUM
taxlaw-2825	37	4	-	-	PUNCT
taxlaw-2825	37	5	year	year	NOUN
taxlaw-2825	37	6	budget	budget	NOUN
taxlaw-2825	37	7	window	window	NOUN
taxlaw-2825	37	8	typically	typically	ADV
taxlaw-2825	37	9	used	use	VERB
taxlaw-2825	37	10	for	for	ADP
taxlaw-2825	37	11	scoring	scoring	NOUN
taxlaw-2825	37	12	legislation	legislation	NOUN
taxlaw-2825	37	13	,	,	PUNCT
taxlaw-2825	37	14	lawmakers	lawmaker	NOUN
taxlaw-2825	37	15	can	can	AUX
taxlaw-2825	37	16	use	use	VERB
taxlaw-2825	37	17	ten	ten	NUM
taxlaw-2825	37	18	years	year	NOUN
taxlaw-2825	37	19	of	of	ADP
taxlaw-2825	37	20	revenue	revenue	NOUN
taxlaw-2825	37	21	to	to	PART
taxlaw-2825	37	22	offset	offset	VERB
taxlaw-2825	37	23	the	the	DET
taxlaw-2825	37	24	cost	cost	NOUN
taxlaw-2825	37	25	of	of	ADP
taxlaw-2825	37	26	a	a	DET
taxlaw-2825	37	27	single	single	ADJ
taxlaw-2825	37	28	year	year	NOUN
taxlaw-2825	37	29	of	of	ADP
taxlaw-2825	37	30	tax	tax	NOUN
taxlaw-2825	37	31	legislation	legislation	NOUN
taxlaw-2825	37	32	rather	rather	ADV
taxlaw-2825	37	33	than	than	ADP
taxlaw-2825	37	34	having	have	VERB
taxlaw-2825	37	35	to	to	PART
taxlaw-2825	37	36	find	find	VERB
taxlaw-2825	37	37	revenue	revenue	NOUN
taxlaw-2825	37	38	offsets	offset	NOUN
taxlaw-2825	37	39	for	for	ADP
taxlaw-2825	37	40	a	a	DET
taxlaw-2825	37	41	full	full	ADJ
taxlaw-2825	37	42	ten	ten	NUM
taxlaw-2825	37	43	years	year	NOUN
taxlaw-2825	37	44	.	.	PUNCT
taxlaw-2825	38	1	this	this	DET
taxlaw-2825	38	2	type	type	NOUN
taxlaw-2825	38	3	of	of	ADP
taxlaw-2825	38	4	budget	budget	NOUN
taxlaw-2825	38	5	manipulation	manipulation	NOUN
taxlaw-2825	38	6	is	be	AUX
taxlaw-2825	38	7	in	in	ADP
taxlaw-2825	38	8	large	large	ADJ
taxlaw-2825	38	9	part	part	NOUN
taxlaw-2825	38	10	responsible	responsible	ADJ
taxlaw-2825	38	11	for	for	ADP
taxlaw-2825	38	12	the	the	DET
taxlaw-2825	38	13	explosion	explosion	NOUN
taxlaw-2825	38	14	of	of	ADP
taxlaw-2825	38	15	temporary	temporary	ADJ
taxlaw-2825	38	16	tax	tax	NOUN
taxlaw-2825	38	17	legislation	legislation	NOUN
taxlaw-2825	38	18	in	in	ADP
taxlaw-2825	38	19	recent	recent	ADJ
taxlaw-2825	38	20	years	year	NOUN
taxlaw-2825	38	21	.	.	PUNCT
taxlaw-2825	39	1	4	4	NUM
taxlaw-2825	39	2	it	it	PRON
taxlaw-2825	39	3	is	be	AUX
taxlaw-2825	39	4	not	not	PART
taxlaw-2825	39	5	surprising	surprising	ADJ
taxlaw-2825	39	6	that	that	SCONJ
taxlaw-2825	39	7	the	the	DET
taxlaw-2825	39	8	rise	rise	NOUN
taxlaw-2825	39	9	of	of	ADP
taxlaw-2825	39	10	tax	tax	NOUN
taxlaw-2825	39	11	extenders	extender	NOUN
taxlaw-2825	39	12	has	have	AUX
taxlaw-2825	39	13	garnered	garner	VERB
taxlaw-2825	39	14	significant	significant	ADJ
taxlaw-2825	39	15	attention	attention	NOUN
taxlaw-2825	39	16	from	from	ADP
taxlaw-2825	39	17	both	both	DET
taxlaw-2825	39	18	legislators	legislator	NOUN
taxlaw-2825	39	19	and	and	CCONJ
taxlaw-2825	39	20	academics	academic	NOUN
taxlaw-2825	39	21	alike	alike	ADV
taxlaw-2825	39	22	.	.	PUNCT
taxlaw-2825	40	1	in	in	ADP
taxlaw-2825	40	2	response	response	NOUN
taxlaw-2825	40	3	to	to	ADP
taxlaw-2825	40	4	this	this	DET
taxlaw-2825	40	5	proliferation	proliferation	NOUN
taxlaw-2825	40	6	of	of	ADP
taxlaw-2825	40	7	temporary	temporary	ADJ
taxlaw-2825	40	8	legislation	legislation	NOUN
taxlaw-2825	40	9	,	,	PUNCT
taxlaw-2825	40	10	scholars	scholar	NOUN
taxlaw-2825	40	11	have	have	AUX
taxlaw-2825	40	12	come	come	VERB
taxlaw-2825	40	13	out	out	ADP
taxlaw-2825	40	14	both	both	CCONJ
taxlaw-2825	40	15	for	for	ADP
taxlaw-2825	40	16	and	and	CCONJ
taxlaw-2825	40	17	against	against	ADP
taxlaw-2825	40	18	the	the	DET
taxlaw-2825	40	19	use	use	NOUN
taxlaw-2825	40	20	of	of	ADP
taxlaw-2825	40	21	temporary	temporary	ADJ
taxlaw-2825	40	22	provisions	provision	NOUN
taxlaw-2825	40	23	as	as	ADP
taxlaw-2825	40	24	a	a	DET
taxlaw-2825	40	25	legitimate	legitimate	ADJ
taxlaw-2825	40	26	legislative	legislative	ADJ
taxlaw-2825	40	27	tool	tool	NOUN
taxlaw-2825	40	28	.	.	PUNCT
taxlaw-2825	41	1	5	5	NUM
taxlaw-2825	41	2	in	in	ADP
taxlaw-2825	41	3	particular	particular	ADJ
taxlaw-2825	41	4	,	,	PUNCT
taxlaw-2825	41	5	recent	recent	ADJ
taxlaw-2825	41	6	analysis	analysis	NOUN
taxlaw-2825	41	7	has	have	AUX
taxlaw-2825	41	8	focused	focus	VERB
taxlaw-2825	41	9	on	on	ADP
taxlaw-2825	41	10	the	the	DET
taxlaw-2825	41	11	inherent	inherent	ADJ
taxlaw-2825	41	12	1	1	NUM
taxlaw-2825	41	13	see	see	NOUN
taxlaw-2825	41	14	staff	staff	NOUN
taxlaw-2825	41	15	of	of	ADP
taxlaw-2825	41	16	joint	joint	ADJ
taxlaw-2825	41	17	committee	committee	NOUN
taxlaw-2825	41	18	on	on	ADP
taxlaw-2825	41	19	taxation	taxation	NOUN
taxlaw-2825	41	20	,	,	PUNCT
taxlaw-2825	41	21	list	list	NOUN
taxlaw-2825	41	22	of	of	ADP
taxlaw-2825	41	23	expiring	expire	VERB
taxlaw-2825	41	24	tax	tax	NOUN
taxlaw-2825	41	25	provisions	provision	NOUN
taxlaw-2825	41	26	2013	2013	NUM
taxlaw-2825	41	27	-	-	SYM
taxlaw-2825	41	28	2024	2024	NUM
taxlaw-2825	41	29	(	(	PUNCT
taxlaw-2825	41	30	jan	jan	PROPN
taxlaw-2825	41	31	.	.	PROPN
taxlaw-2825	41	32	10	10	NUM
taxlaw-2825	41	33	,	,	PUNCT
taxlaw-2825	41	34	2014	2014	NUM
taxlaw-2825	41	35	)	)	PUNCT
taxlaw-2825	41	36	,	,	PUNCT
taxlaw-2825	41	37	available	available	ADJ
taxlaw-2825	41	38	at	at	ADP
taxlaw-2825	41	39	https://www.jct.gov/publications.html?func=startdown&id=4540	https://www.jct.gov/publications.html?func=startdown&id=4540	PROPN
taxlaw-2825	41	40	.	.	PUNCT
taxlaw-2825	42	1	on	on	ADP
taxlaw-2825	42	2	december	december	PROPN
taxlaw-2825	42	3	3	3	NUM
taxlaw-2825	42	4	,	,	PUNCT
taxlaw-2825	42	5	2014	2014	NUM
taxlaw-2825	42	6	the	the	DET
taxlaw-2825	42	7	house	house	PROPN
taxlaw-2825	42	8	of	of	ADP
taxlaw-2825	42	9	representatives	representative	NOUN
taxlaw-2825	42	10	passed	pass	VERB
taxlaw-2825	42	11	a	a	DET
taxlaw-2825	42	12	bill	bill	NOUN
taxlaw-2825	42	13	to	to	PART
taxlaw-2825	42	14	renew	renew	VERB
taxlaw-2825	42	15	the	the	DET
taxlaw-2825	42	16	tax	tax	NOUN
taxlaw-2825	42	17	extenders	extender	NOUN
taxlaw-2825	42	18	that	that	PRON
taxlaw-2825	42	19	expired	expire	VERB
taxlaw-2825	42	20	at	at	ADP
taxlaw-2825	42	21	the	the	DET
taxlaw-2825	42	22	end	end	NOUN
taxlaw-2825	42	23	of	of	ADP
taxlaw-2825	42	24	2013	2013	NUM
taxlaw-2825	42	25	until	until	ADP
taxlaw-2825	42	26	the	the	DET
taxlaw-2825	42	27	end	end	NOUN
taxlaw-2825	42	28	of	of	ADP
taxlaw-2825	42	29	2014	2014	NUM
taxlaw-2825	42	30	,	,	PUNCT
taxlaw-2825	42	31	when	when	SCONJ
taxlaw-2825	42	32	they	they	PRON
taxlaw-2825	42	33	once	once	ADV
taxlaw-2825	42	34	again	again	ADV
taxlaw-2825	42	35	will	will	AUX
taxlaw-2825	42	36	expire	expire	VERB
taxlaw-2825	42	37	.	.	PUNCT
taxlaw-2825	43	1	tax	tax	NOUN
taxlaw-2825	43	2	increase	increase	NOUN
taxlaw-2825	43	3	prevention	prevention	NOUN
taxlaw-2825	43	4	act	act	NOUN
taxlaw-2825	43	5	of	of	ADP
taxlaw-2825	43	6	2014	2014	NUM
taxlaw-2825	43	7	h.r	h.r	PROPN
taxlaw-2825	43	8	.	.	PROPN
taxlaw-2825	43	9	5771	5771	NUM
taxlaw-2825	43	10	.	.	PUNCT
taxlaw-2825	44	1	even	even	ADV
taxlaw-2825	44	2	if	if	SCONJ
taxlaw-2825	44	3	approved	approve	VERB
taxlaw-2825	44	4	by	by	ADP
taxlaw-2825	44	5	the	the	DET
taxlaw-2825	44	6	senate	senate	PROPN
taxlaw-2825	44	7	,	,	PUNCT
taxlaw-2825	44	8	the	the	DET
taxlaw-2825	44	9	bill	bill	NOUN
taxlaw-2825	44	10	only	only	ADV
taxlaw-2825	44	11	represents	represent	VERB
taxlaw-2825	44	12	a	a	DET
taxlaw-2825	44	13	one	one	NUM
taxlaw-2825	44	14	-	-	PUNCT
taxlaw-2825	44	15	year	year	NOUN
taxlaw-2825	44	16	deal	deal	NOUN
taxlaw-2825	44	17	,	,	PUNCT
taxlaw-2825	44	18	and	and	CCONJ
taxlaw-2825	44	19	congress	congress	PROPN
taxlaw-2825	44	20	will	will	AUX
taxlaw-2825	44	21	have	have	VERB
taxlaw-2825	44	22	to	to	PART
taxlaw-2825	44	23	revisit	revisit	VERB
taxlaw-2825	44	24	these	these	DET
taxlaw-2825	44	25	same	same	ADJ
taxlaw-2825	44	26	extenders	extender	NOUN
taxlaw-2825	44	27	again	again	ADV
taxlaw-2825	44	28	in	in	ADP
taxlaw-2825	44	29	2015	2015	NUM
taxlaw-2825	44	30	.	.	PUNCT
taxlaw-2825	45	1	2	2	NUM
taxlaw-2825	45	2	molly	molly	PROPN
taxlaw-2825	45	3	f.	f.	PROPN
taxlaw-2825	45	4	sherlock	sherlock	PROPN
taxlaw-2825	45	5	,	,	PUNCT
taxlaw-2825	45	6	cong	cong	PROPN
taxlaw-2825	45	7	.	.	PUNCT
taxlaw-2825	46	1	research	research	NOUN
taxlaw-2825	46	2	serv	serv	PROPN
taxlaw-2825	46	3	.	.	PUNCT
taxlaw-2825	46	4	,	,	PUNCT
taxlaw-2825	46	5	tax	tax	NOUN
taxlaw-2825	46	6	provisions	provision	NOUN
taxlaw-2825	46	7	expiring	expire	VERB
taxlaw-2825	46	8	in	in	ADP
taxlaw-2825	46	9	2013	2013	NUM
taxlaw-2825	46	10	(	(	PUNCT
taxlaw-2825	46	11	“	"	PUNCT
taxlaw-2825	46	12	tax	tax	NOUN
taxlaw-2825	46	13	extenders	extender	NOUN
taxlaw-2825	46	14	”	"	PUNCT
taxlaw-2825	46	15	)	)	PUNCT
taxlaw-2825	46	16	,	,	PUNCT
taxlaw-2825	46	17	table	table	NOUN
taxlaw-2825	46	18	1	1	NUM
taxlaw-2825	46	19	(	(	PUNCT
taxlaw-2825	46	20	2013	2013	NUM
taxlaw-2825	46	21	)	)	PUNCT
taxlaw-2825	46	22	,	,	PUNCT
taxlaw-2825	46	23	available	available	ADJ
taxlaw-2825	46	24	at	at	ADP
taxlaw-2825	46	25	http://www.fas.org/sgp/crs/misc/r43124.pdf	http://www.fas.org/sgp/crs/misc/r43124.pdf	PROPN
taxlaw-2825	46	26	(	(	PUNCT
taxlaw-2825	46	27	estimating	estimate	VERB
taxlaw-2825	46	28	the	the	DET
taxlaw-2825	46	29	cost	cost	NOUN
taxlaw-2825	46	30	of	of	ADP
taxlaw-2825	46	31	extending	extend	VERB
taxlaw-2825	46	32	all	all	PRON
taxlaw-2825	46	33	of	of	ADP
taxlaw-2825	46	34	the	the	DET
taxlaw-2825	46	35	expired	expired	ADJ
taxlaw-2825	46	36	provisions	provision	NOUN
taxlaw-2825	46	37	to	to	ADP
taxlaw-2825	46	38	2014	2014	NUM
taxlaw-2825	46	39	at	at	ADP
taxlaw-2825	46	40	$	$	SYM
taxlaw-2825	46	41	54.2	54.2	NUM
taxlaw-2825	46	42	billion	billion	NUM
taxlaw-2825	46	43	and	and	CCONJ
taxlaw-2825	46	44	the	the	DET
taxlaw-2825	46	45	cost	cost	NOUN
taxlaw-2825	46	46	of	of	ADP
taxlaw-2825	46	47	extending	extend	VERB
taxlaw-2825	46	48	these	these	DET
taxlaw-2825	46	49	same	same	ADJ
taxlaw-2825	46	50	provisions	provision	NOUN
taxlaw-2825	46	51	throughout	throughout	ADP
taxlaw-2825	46	52	the	the	DET
taxlaw-2825	46	53	entire	entire	ADJ
taxlaw-2825	46	54	2014	2014	NUM
taxlaw-2825	46	55	-	-	SYM
taxlaw-2825	46	56	2023	2023	NUM
taxlaw-2825	46	57	period	period	NOUN
taxlaw-2825	46	58	at	at	ADP
taxlaw-2825	46	59	$	$	SYM
taxlaw-2825	46	60	938.3	938.3	NUM
taxlaw-2825	46	61	billion	billion	NUM
taxlaw-2825	46	62	)	)	PUNCT
taxlaw-2825	46	63	.	.	PUNCT
taxlaw-2825	47	1	3	3	NUM
taxlaw-2825	47	2	rebecca	rebecca	PROPN
taxlaw-2825	47	3	m.	m.	PROPN
taxlaw-2825	47	4	kysar	kysar	PROPN
taxlaw-2825	47	5	,	,	PUNCT
taxlaw-2825	47	6	lasting	lasting	ADJ
taxlaw-2825	47	7	legislation	legislation	NOUN
taxlaw-2825	47	8	,	,	PUNCT
taxlaw-2825	47	9	159	159	NUM
taxlaw-2825	47	10	u.	u.	PROPN
taxlaw-2825	47	11	pa	pa	PROPN
taxlaw-2825	47	12	.	.	PUNCT
taxlaw-2825	47	13	l.	l.	PROPN
taxlaw-2825	47	14	rev	rev	PROPN
taxlaw-2825	47	15	.	.	PROPN
taxlaw-2825	47	16	1007	1007	NUM
taxlaw-2825	47	17	,	,	PUNCT
taxlaw-2825	47	18	1011	1011	NUM
taxlaw-2825	47	19	(	(	PUNCT
taxlaw-2825	47	20	2011	2011	NUM
taxlaw-2825	47	21	)	)	PUNCT
taxlaw-2825	47	22	;	;	PUNCT
taxlaw-2825	47	23	william	william	PROPN
taxlaw-2825	47	24	gale	gale	PROPN
taxlaw-2825	47	25	and	and	CCONJ
taxlaw-2825	47	26	peter	peter	PROPN
taxlaw-2825	47	27	orszag	orszag	PROPN
taxlaw-2825	47	28	,	,	PUNCT
taxlaw-2825	47	29	sunsets	sunset	NOUN
taxlaw-2825	47	30	in	in	ADP
taxlaw-2825	47	31	the	the	DET
taxlaw-2825	47	32	tax	tax	NOUN
taxlaw-2825	47	33	code	code	NOUN
taxlaw-2825	47	34	,	,	PUNCT
taxlaw-2825	47	35	tax	tax	NOUN
taxlaw-2825	47	36	notes	note	NOUN
taxlaw-2825	47	37	at	at	ADP
taxlaw-2825	47	38	115	115	NUM
taxlaw-2825	47	39	(	(	PUNCT
taxlaw-2825	47	40	june	june	PROPN
taxlaw-2825	47	41	9	9	NUM
taxlaw-2825	47	42	,	,	PUNCT
taxlaw-2825	47	43	2003	2003	NUM
taxlaw-2825	47	44	)	)	PUNCT
taxlaw-2825	47	45	,	,	PUNCT
taxlaw-2825	47	46	available	available	ADJ
taxlaw-2825	47	47	at	at	ADP
taxlaw-2825	47	48	http://www.brookings.edu/~/media/research/files/articles/2003/6/09useconomics%20gale/20030609.pdf	http://www.brookings.edu/~/media/research/files/articles/2003/6/09useconomics%20gale/20030609.pdf	PROPN
taxlaw-2825	47	49	(	(	PUNCT
taxlaw-2825	47	50	noting	note	VERB
taxlaw-2825	47	51	“	"	PUNCT
taxlaw-2825	47	52	[	[	X
taxlaw-2825	47	53	s]unsets	s]unset	NOUN
taxlaw-2825	47	54	are	be	AUX
taxlaw-2825	47	55	now	now	ADV
taxlaw-2825	47	56	a	a	DET
taxlaw-2825	47	57	de	de	X
taxlaw-2825	47	58	facto	facto	X
taxlaw-2825	47	59	element	element	NOUN
taxlaw-2825	47	60	of	of	ADP
taxlaw-2825	47	61	fiscal	fiscal	ADJ
taxlaw-2825	47	62	policy	policy	NOUN
taxlaw-2825	47	63	”	"	PUNCT
taxlaw-2825	47	64	)	)	PUNCT
taxlaw-2825	47	65	.	.	PUNCT
taxlaw-2825	48	1	4	4	NUM
taxlaw-2825	48	2	testimony	testimony	NOUN
taxlaw-2825	48	3	before	before	ADP
taxlaw-2825	48	4	the	the	DET
taxlaw-2825	48	5	subcommittee	subcommittee	NOUN
taxlaw-2825	48	6	on	on	ADP
taxlaw-2825	48	7	select	select	ADJ
taxlaw-2825	48	8	revenue	revenue	NOUN
taxlaw-2825	48	9	measures	measure	NOUN
taxlaw-2825	48	10	of	of	ADP
taxlaw-2825	48	11	the	the	DET
taxlaw-2825	48	12	committee	committee	NOUN
taxlaw-2825	48	13	on	on	ADP
taxlaw-2825	48	14	ways	way	NOUN
taxlaw-2825	48	15	and	and	CCONJ
taxlaw-2825	48	16	means	mean	NOUN
taxlaw-2825	48	17	,	,	PUNCT
taxlaw-2825	48	18	112th	112th	PROPN
taxlaw-2825	48	19	cong	cong	NOUN
taxlaw-2825	48	20	.	.	PUNCT
taxlaw-2825	49	1	3	3	NUM
taxlaw-2825	49	2	-	-	SYM
taxlaw-2825	49	3	4	4	NUM
taxlaw-2825	49	4	(	(	PUNCT
taxlaw-2825	49	5	june	june	PROPN
taxlaw-2825	49	6	8	8	NUM
taxlaw-2825	49	7	,	,	PUNCT
taxlaw-2825	49	8	2012	2012	NUM
taxlaw-2825	49	9	)	)	PUNCT
taxlaw-2825	49	10	(	(	PUNCT
taxlaw-2825	49	11	statement	statement	NOUN
taxlaw-2825	49	12	of	of	ADP
taxlaw-2825	49	13	donald	donald	PROPN
taxlaw-2825	49	14	b.	b.	PROPN
taxlaw-2825	49	15	marron	marron	PROPN
taxlaw-2825	49	16	)	)	PUNCT
taxlaw-2825	49	17	,	,	PUNCT
taxlaw-2825	49	18	available	available	ADJ
taxlaw-2825	49	19	at	at	ADP
taxlaw-2825	49	20	http://www.taxpolicycenter.org/uploadedpdf/1001620-tax-expirers.pdf	http://www.taxpolicycenter.org/uploadedpdf/1001620-tax-expirers.pdf	PROPN
taxlaw-2825	49	21	.	.	PUNCT
taxlaw-2825	50	1	5	5	NUM
taxlaw-2825	50	2	see	see	VERB
taxlaw-2825	50	3	,	,	PUNCT
taxlaw-2825	50	4	e.g.	e.g.	ADV
taxlaw-2825	50	5	,	,	PUNCT
taxlaw-2825	50	6	kysar	kysar	ADJ
taxlaw-2825	50	7	,	,	PUNCT
taxlaw-2825	50	8	supra	supra	PROPN
taxlaw-2825	50	9	note	note	NOUN
taxlaw-2825	50	10	3	3	NUM
taxlaw-2825	50	11	at	at	ADP
taxlaw-2825	50	12	1008	1008	NUM
taxlaw-2825	50	13	(	(	PUNCT
taxlaw-2825	50	14	arguing	argue	VERB
taxlaw-2825	50	15	against	against	ADP
taxlaw-2825	50	16	a	a	DET
taxlaw-2825	50	17	presumption	presumption	NOUN
taxlaw-2825	50	18	for	for	ADP
taxlaw-2825	50	19	temporary	temporary	ADJ
taxlaw-2825	50	20	legislation	legislation	NOUN
taxlaw-2825	50	21	)	)	PUNCT
taxlaw-2825	50	22	;	;	PUNCT
taxlaw-2825	50	23	rebecca	rebecca	PROPN
taxlaw-2825	50	24	m.	m.	PROPN
taxlaw-2825	50	25	kysar	kysar	PROPN
taxlaw-2825	50	26	,	,	PUNCT
taxlaw-2825	50	27	the	the	DET
taxlaw-2825	50	28	sun	sun	NOUN
taxlaw-2825	50	29	also	also	ADV
taxlaw-2825	50	30	rises	rise	VERB
taxlaw-2825	50	31	:	:	PUNCT
taxlaw-2825	50	32	the	the	DET
taxlaw-2825	50	33	political	political	ADJ
taxlaw-2825	50	34	economy	economy	NOUN
taxlaw-2825	50	35	of	of	ADP
taxlaw-2825	50	36	sunset	sunset	NOUN
taxlaw-2825	50	37	provisions	provision	NOUN
taxlaw-2825	50	38	in	in	ADP
taxlaw-2825	50	39	the	the	DET
taxlaw-2825	50	40	tax	tax	NOUN
taxlaw-2825	50	41	code	code	NOUN
taxlaw-2825	50	42	,	,	PUNCT
taxlaw-2825	50	43	40	40	NUM
taxlaw-2825	50	44	ga	ga	AUX
taxlaw-2825	50	45	.	.	PUNCT
taxlaw-2825	50	46	l.	l.	PROPN
taxlaw-2825	50	47	rev	rev	PROPN
taxlaw-2825	50	48	.	.	PROPN
taxlaw-2825	50	49	335	335	NUM
taxlaw-2825	50	50	,	,	PUNCT
taxlaw-2825	50	51	339	339	NUM
taxlaw-2825	50	52	(	(	PUNCT
taxlaw-2825	50	53	2006	2006	NUM
taxlaw-2825	50	54	)	)	PUNCT
taxlaw-2825	50	55	(	(	PUNCT
taxlaw-2825	50	56	arguing	argue	VERB
taxlaw-2825	50	57	that	that	SCONJ
taxlaw-2825	50	58	sunset	sunset	NOUN
taxlaw-2825	50	59	provisions	provision	NOUN
taxlaw-2825	50	60	do	do	AUX
taxlaw-2825	50	61	not	not	PART
taxlaw-2825	50	62	function	function	VERB
taxlaw-2825	50	63	as	as	ADP
taxlaw-2825	50	64	“	"	PUNCT
taxlaw-2825	50	65	good	good	ADJ
taxlaw-2825	50	66	government	government	NOUN
taxlaw-2825	50	67	”	"	PUNCT
taxlaw-2825	50	68	tools	tool	NOUN
taxlaw-2825	50	69	)	)	PUNCT
taxlaw-2825	50	70	;	;	PUNCT
taxlaw-2825	50	71	jacob	jacob	PROPN
taxlaw-2825	50	72	e.	e.	PROPN
taxlaw-2825	50	73	gersen	gersen	PROPN
taxlaw-2825	50	74	,	,	PUNCT
taxlaw-2825	50	75	temporary	temporary	ADJ
taxlaw-2825	50	76	legislation	legislation	NOUN
taxlaw-2825	50	77	,	,	PUNCT
taxlaw-2825	50	78	74	74	NUM
taxlaw-2825	50	79	u.	u.	NOUN
taxlaw-2825	50	80	chi	chi	PROPN
taxlaw-2825	50	81	.	.	PUNCT
taxlaw-2825	51	1	l.	l.	PROPN
taxlaw-2825	51	2	rev	rev	AUX
taxlaw-2825	51	3	.	.	PROPN
taxlaw-2825	51	4	247	247	NUM
taxlaw-2825	51	5	,	,	PUNCT
taxlaw-2825	51	6	298	298	NUM
taxlaw-2825	51	7	(	(	PUNCT
taxlaw-2825	51	8	2007	2007	NUM
taxlaw-2825	51	9	)	)	PUNCT
taxlaw-2825	51	10	(	(	PUNCT
taxlaw-2825	51	11	arguing	argue	VERB
taxlaw-2825	51	12	“	"	PUNCT
taxlaw-2825	51	13	there	there	PRON
taxlaw-2825	51	14	should	should	AUX
taxlaw-2825	51	15	be	be	AUX
taxlaw-2825	51	16	a	a	DET
taxlaw-2825	51	17	presumptive	presumptive	ADJ
taxlaw-2825	51	18	preference	preference	NOUN
taxlaw-2825	51	19	in	in	ADP
taxlaw-2825	51	20	favor	favor	NOUN
taxlaw-2825	51	21	of	of	ADP
taxlaw-2825	51	22	temporary	temporary	ADJ
taxlaw-2825	51	23	legislation	legislation	NOUN
taxlaw-2825	51	24	”	"	PUNCT
taxlaw-2825	51	25	)	)	PUNCT
taxlaw-2825	51	26	;	;	PUNCT
taxlaw-2825	51	27	george	george	PROPN
taxlaw-2825	51	28	k.	k.	PROPN
taxlaw-2825	51	29	yin	yin	PROPN
taxlaw-2825	51	30	,	,	PUNCT
taxlaw-2825	51	31	temporary	temporary	ADJ
taxlaw-2825	51	32	-	-	PUNCT
taxlaw-2825	51	33	effect	effect	NOUN
taxlaw-2825	51	34	legislation	legislation	NOUN
taxlaw-2825	51	35	,	,	PUNCT
taxlaw-2825	51	36	political	political	ADJ
taxlaw-2825	51	37	accountability	accountability	NOUN
taxlaw-2825	51	38	,	,	PUNCT
taxlaw-2825	51	39	and	and	CCONJ
taxlaw-2825	51	40	fiscal	fiscal	ADJ
taxlaw-2825	51	41	restraint	restraint	NOUN
taxlaw-2825	51	42	,	,	PUNCT
taxlaw-2825	51	43	84	84	NUM
taxlaw-2825	51	44	n.y.u	n.y.u	NOUN
taxlaw-2825	51	45	.	.	PUNCT
taxlaw-2825	52	1	l.	l.	PROPN
taxlaw-2825	52	2	rev	rev	PROPN
taxlaw-2825	52	3	.	.	PROPN
taxlaw-2825	52	4	174	174	NUM
taxlaw-2825	52	5	,	,	PUNCT
taxlaw-2825	52	6	187	187	NUM
taxlaw-2825	52	7	-	-	SYM
taxlaw-2825	52	8	94	94	NUM
taxlaw-2825	52	9	(	(	PUNCT
taxlaw-2825	52	10	2009	2009	NUM
taxlaw-2825	52	11	)	)	PUNCT
taxlaw-2825	52	12	(	(	PUNCT
taxlaw-2825	52	13	proposing	propose	VERB
taxlaw-2825	52	14	presumption	presumption	NOUN
taxlaw-2825	52	15	in	in	ADP
taxlaw-2825	52	16	favor	favor	NOUN
taxlaw-2825	52	17	of	of	ADP
taxlaw-2825	52	18	temporary	temporary	ADJ
taxlaw-2825	52	19	effect	effect	NOUN
taxlaw-2825	52	20	legislation	legislation	NOUN
taxlaw-2825	52	21	)	)	PUNCT
taxlaw-2825	52	22	.	.	PUNCT
taxlaw-2825	53	1	4	4	NUM
taxlaw-2825	53	2	columbia	columbia	PROPN
taxlaw-2825	53	3	journal	journal	PROPN
taxlaw-2825	53	4	of	of	ADP
taxlaw-2825	53	5	tax	tax	NOUN
taxlaw-2825	53	6	law	law	NOUN
taxlaw-2825	53	7	[	[	X
taxlaw-2825	53	8	vol.6:1	vol.6:1	X
taxlaw-2825	53	9	virtues	virtue	NOUN
taxlaw-2825	53	10	and	and	CCONJ
taxlaw-2825	53	11	vices	vice	NOUN
taxlaw-2825	53	12	of	of	ADP
taxlaw-2825	53	13	temporary	temporary	ADJ
taxlaw-2825	53	14	tax	tax	NOUN
taxlaw-2825	53	15	provisions	provision	NOUN
taxlaw-2825	53	16	versus	versus	ADP
taxlaw-2825	53	17	their	their	PRON
taxlaw-2825	53	18	permanent	permanent	ADJ
taxlaw-2825	53	19	counterparts	counterpart	NOUN
taxlaw-2825	53	20	.	.	PUNCT
taxlaw-2825	54	1	6	6	NUM
taxlaw-2825	54	2	most	most	ADV
taxlaw-2825	54	3	notably	notably	ADV
taxlaw-2825	54	4	,	,	PUNCT
taxlaw-2825	54	5	george	george	PROPN
taxlaw-2825	54	6	yin	yin	PROPN
taxlaw-2825	54	7	argues	argue	VERB
taxlaw-2825	54	8	that	that	SCONJ
taxlaw-2825	54	9	the	the	DET
taxlaw-2825	54	10	“	"	PUNCT
taxlaw-2825	54	11	enactment	enactment	NOUN
taxlaw-2825	54	12	of	of	ADP
taxlaw-2825	54	13	temporary	temporary	ADJ
taxlaw-2825	54	14	-	-	PUNCT
taxlaw-2825	54	15	effect	effect	NOUN
taxlaw-2825	54	16	rather	rather	ADV
taxlaw-2825	54	17	than	than	ADP
taxlaw-2825	54	18	permanent	permanent	ADJ
taxlaw-2825	54	19	legislation	legislation	NOUN
taxlaw-2825	54	20	would	would	AUX
taxlaw-2825	54	21	promote	promote	VERB
taxlaw-2825	54	22	political	political	ADJ
taxlaw-2825	54	23	accountability	accountability	NOUN
taxlaw-2825	54	24	and	and	CCONJ
taxlaw-2825	54	25	may	may	AUX
taxlaw-2825	54	26	result	result	VERB
taxlaw-2825	54	27	in	in	ADP
taxlaw-2825	54	28	greater	great	ADJ
taxlaw-2825	54	29	fiscal	fiscal	ADJ
taxlaw-2825	54	30	restraint	restraint	NOUN
taxlaw-2825	54	31	.	.	PUNCT
taxlaw-2825	54	32	”	"	PUNCT
taxlaw-2825	55	1	7	7	NUM
taxlaw-2825	55	2	in	in	ADP
taxlaw-2825	55	3	contrast	contrast	NOUN
taxlaw-2825	55	4	,	,	PUNCT
taxlaw-2825	55	5	rebecca	rebecca	PROPN
taxlaw-2825	55	6	kysar	kysar	PROPN
taxlaw-2825	55	7	believes	believe	VERB
taxlaw-2825	55	8	“	"	PUNCT
taxlaw-2825	55	9	‘	'	PUNCT
taxlaw-2825	55	10	pro	pro	ADJ
taxlaw-2825	55	11	-	-	ADJ
taxlaw-2825	55	12	temporary	temporary	ADJ
taxlaw-2825	55	13	legislation	legislation	NOUN
taxlaw-2825	55	14	’	'	PUNCT
taxlaw-2825	55	15	scholars	scholar	NOUN
taxlaw-2825	55	16	understate	understate	VERB
taxlaw-2825	55	17	the	the	DET
taxlaw-2825	55	18	costs	cost	NOUN
taxlaw-2825	55	19	of	of	ADP
taxlaw-2825	55	20	such	such	ADJ
taxlaw-2825	55	21	legislation	legislation	NOUN
taxlaw-2825	55	22	because	because	SCONJ
taxlaw-2825	55	23	temporary	temporary	ADJ
taxlaw-2825	55	24	legislation	legislation	NOUN
taxlaw-2825	55	25	increases	increase	VERB
taxlaw-2825	55	26	rents	rent	NOUN
taxlaw-2825	55	27	from	from	ADP
taxlaw-2825	55	28	interest	interest	NOUN
taxlaw-2825	55	29	groups	group	NOUN
taxlaw-2825	55	30	,	,	PUNCT
taxlaw-2825	55	31	entrenches	entrench	VERB
taxlaw-2825	55	32	current	current	ADJ
taxlaw-2825	55	33	majoritarian	majoritarian	ADJ
taxlaw-2825	55	34	preferences	preference	NOUN
taxlaw-2825	55	35	,	,	PUNCT
taxlaw-2825	55	36	and	and	CCONJ
taxlaw-2825	55	37	produces	produce	VERB
taxlaw-2825	55	38	planning	planning	NOUN
taxlaw-2825	55	39	conundrums	conundrum	NOUN
taxlaw-2825	55	40	for	for	ADP
taxlaw-2825	55	41	public	public	ADJ
taxlaw-2825	55	42	and	and	CCONJ
taxlaw-2825	55	43	private	private	ADJ
taxlaw-2825	55	44	actors	actor	NOUN
taxlaw-2825	55	45	alike	alike	ADV
taxlaw-2825	55	46	.	.	PUNCT
taxlaw-2825	55	47	”	"	PUNCT
taxlaw-2825	56	1	8	8	NUM
taxlaw-2825	56	2	she	she	PRON
taxlaw-2825	56	3	therefore	therefore	ADV
taxlaw-2825	56	4	recommends	recommend	VERB
taxlaw-2825	56	5	a	a	DET
taxlaw-2825	56	6	“	"	PUNCT
taxlaw-2825	56	7	policy	policy	NOUN
taxlaw-2825	56	8	presumption	presumption	NOUN
taxlaw-2825	56	9	against	against	ADP
taxlaw-2825	56	10	temporary	temporary	ADJ
taxlaw-2825	56	11	legislation	legislation	NOUN
taxlaw-2825	56	12	.	.	PUNCT
taxlaw-2825	56	13	”	"	PUNCT
taxlaw-2825	57	1	9	9	NUM
taxlaw-2825	57	2	neither	neither	PRON
taxlaw-2825	57	3	of	of	ADP
taxlaw-2825	57	4	these	these	DET
taxlaw-2825	57	5	diametrically	diametrically	ADV
taxlaw-2825	57	6	opposed	oppose	VERB
taxlaw-2825	57	7	views	view	NOUN
taxlaw-2825	57	8	,	,	PUNCT
taxlaw-2825	57	9	however	however	ADV
taxlaw-2825	57	10	,	,	PUNCT
taxlaw-2825	57	11	fully	fully	ADV
taxlaw-2825	57	12	addresses	address	VERB
taxlaw-2825	57	13	the	the	DET
taxlaw-2825	57	14	limitations	limitation	NOUN
taxlaw-2825	57	15	and	and	CCONJ
taxlaw-2825	57	16	faults	fault	NOUN
taxlaw-2825	57	17	of	of	ADP
taxlaw-2825	57	18	our	our	PRON
taxlaw-2825	57	19	modern	modern	ADJ
taxlaw-2825	57	20	day	day	NOUN
taxlaw-2825	57	21	legislative	legislative	ADJ
taxlaw-2825	57	22	budget	budget	NOUN
taxlaw-2825	57	23	process	process	NOUN
taxlaw-2825	57	24	.	.	PUNCT
taxlaw-2825	58	1	while	while	SCONJ
taxlaw-2825	58	2	there	there	PRON
taxlaw-2825	58	3	are	be	VERB
taxlaw-2825	58	4	certainly	certainly	ADV
taxlaw-2825	58	5	merits	merit	NOUN
taxlaw-2825	58	6	and	and	CCONJ
taxlaw-2825	58	7	drawbacks	drawback	NOUN
taxlaw-2825	58	8	to	to	ADP
taxlaw-2825	58	9	either	either	DET
taxlaw-2825	58	10	type	type	NOUN
taxlaw-2825	58	11	of	of	ADP
taxlaw-2825	58	12	legislation	legislation	NOUN
taxlaw-2825	58	13	,	,	PUNCT
taxlaw-2825	58	14	in	in	ADP
taxlaw-2825	58	15	this	this	DET
taxlaw-2825	58	16	article	article	NOUN
taxlaw-2825	58	17	i	i	PRON
taxlaw-2825	58	18	argue	argue	VERB
taxlaw-2825	58	19	that	that	SCONJ
taxlaw-2825	58	20	simply	simply	ADV
taxlaw-2825	58	21	focusing	focus	VERB
taxlaw-2825	58	22	the	the	DET
taxlaw-2825	58	23	analysis	analysis	NOUN
taxlaw-2825	58	24	on	on	ADP
taxlaw-2825	58	25	the	the	DET
taxlaw-2825	58	26	preferable	preferable	ADJ
taxlaw-2825	58	27	length	length	NOUN
taxlaw-2825	58	28	of	of	ADP
taxlaw-2825	58	29	the	the	DET
taxlaw-2825	58	30	tax	tax	NOUN
taxlaw-2825	58	31	legislation	legislation	NOUN
taxlaw-2825	58	32	is	be	AUX
taxlaw-2825	58	33	insufficient	insufficient	ADJ
taxlaw-2825	58	34	.	.	PUNCT
taxlaw-2825	59	1	i	i	PRON
taxlaw-2825	59	2	believe	believe	VERB
taxlaw-2825	59	3	that	that	SCONJ
taxlaw-2825	59	4	a	a	DET
taxlaw-2825	59	5	more	more	ADV
taxlaw-2825	59	6	complete	complete	ADJ
taxlaw-2825	59	7	analysis	analysis	NOUN
taxlaw-2825	59	8	can	can	AUX
taxlaw-2825	59	9	be	be	AUX
taxlaw-2825	59	10	achieved	achieve	VERB
taxlaw-2825	59	11	by	by	ADP
taxlaw-2825	59	12	alternatively	alternatively	ADV
taxlaw-2825	59	13	focusing	focus	VERB
taxlaw-2825	59	14	on	on	ADP
taxlaw-2825	59	15	determining	determine	VERB
taxlaw-2825	59	16	what	what	PRON
taxlaw-2825	59	17	types	type	NOUN
taxlaw-2825	59	18	of	of	ADP
taxlaw-2825	59	19	budget	budget	NOUN
taxlaw-2825	59	20	constraints	constraint	NOUN
taxlaw-2825	59	21	,	,	PUNCT
taxlaw-2825	59	22	if	if	SCONJ
taxlaw-2825	59	23	any	any	PRON
taxlaw-2825	59	24	,	,	PUNCT
taxlaw-2825	59	25	can	can	AUX
taxlaw-2825	59	26	best	well	ADV
taxlaw-2825	59	27	achieve	achieve	VERB
taxlaw-2825	59	28	the	the	DET
taxlaw-2825	59	29	goals	goal	NOUN
taxlaw-2825	59	30	of	of	ADP
taxlaw-2825	59	31	responsible	responsible	ADJ
taxlaw-2825	59	32	legislation	legislation	NOUN
taxlaw-2825	59	33	.	.	PUNCT
taxlaw-2825	60	1	in	in	ADP
taxlaw-2825	60	2	particular	particular	ADJ
taxlaw-2825	60	3	,	,	PUNCT
taxlaw-2825	60	4	this	this	DET
taxlaw-2825	60	5	article	article	NOUN
taxlaw-2825	60	6	proposes	propose	VERB
taxlaw-2825	60	7	budget	budget	NOUN
taxlaw-2825	60	8	reforms	reform	NOUN
taxlaw-2825	60	9	and	and	CCONJ
taxlaw-2825	60	10	explores	explore	NOUN
taxlaw-2825	60	11	how	how	SCONJ
taxlaw-2825	60	12	these	these	DET
taxlaw-2825	60	13	reforms	reform	NOUN
taxlaw-2825	60	14	could	could	AUX
taxlaw-2825	60	15	affect	affect	VERB
taxlaw-2825	60	16	the	the	DET
taxlaw-2825	60	17	goals	goal	NOUN
taxlaw-2825	60	18	of	of	ADP
taxlaw-2825	60	19	fiscal	fiscal	ADJ
taxlaw-2825	60	20	restraint	restraint	NOUN
taxlaw-2825	60	21	,	,	PUNCT
taxlaw-2825	60	22	transparency	transparency	NOUN
taxlaw-2825	60	23	,	,	PUNCT
taxlaw-2825	60	24	adaptability	adaptability	NOUN
taxlaw-2825	60	25	,	,	PUNCT
taxlaw-2825	60	26	and	and	CCONJ
taxlaw-2825	60	27	resistance	resistance	NOUN
taxlaw-2825	60	28	to	to	PART
taxlaw-2825	60	29	capture	capture	VERB
taxlaw-2825	60	30	by	by	ADP
taxlaw-2825	60	31	private	private	ADJ
taxlaw-2825	60	32	interests	interest	NOUN
taxlaw-2825	60	33	,	,	PUNCT
taxlaw-2825	60	34	independent	independent	ADJ
taxlaw-2825	60	35	of	of	ADP
taxlaw-2825	60	36	the	the	DET
taxlaw-2825	60	37	length	length	NOUN
taxlaw-2825	60	38	of	of	ADP
taxlaw-2825	60	39	the	the	DET
taxlaw-2825	60	40	legislation	legislation	NOUN
taxlaw-2825	60	41	being	be	AUX
taxlaw-2825	60	42	used	use	VERB
taxlaw-2825	60	43	.	.	PUNCT
taxlaw-2825	61	1	in	in	ADP
taxlaw-2825	61	2	order	order	NOUN
taxlaw-2825	61	3	to	to	PART
taxlaw-2825	61	4	assess	assess	VERB
taxlaw-2825	61	5	the	the	DET
taxlaw-2825	61	6	potential	potential	ADJ
taxlaw-2825	61	7	impact	impact	NOUN
taxlaw-2825	61	8	that	that	PRON
taxlaw-2825	61	9	budgetary	budgetary	ADJ
taxlaw-2825	61	10	process	process	NOUN
taxlaw-2825	61	11	constraints	constraint	NOUN
taxlaw-2825	61	12	could	could	AUX
taxlaw-2825	61	13	have	have	VERB
taxlaw-2825	61	14	on	on	ADP
taxlaw-2825	61	15	the	the	DET
taxlaw-2825	61	16	challenges	challenge	NOUN
taxlaw-2825	61	17	presently	presently	ADV
taxlaw-2825	61	18	plaguing	plague	VERB
taxlaw-2825	61	19	the	the	DET
taxlaw-2825	61	20	tax	tax	NOUN
taxlaw-2825	61	21	legislative	legislative	ADJ
taxlaw-2825	61	22	process	process	NOUN
taxlaw-2825	61	23	,	,	PUNCT
taxlaw-2825	61	24	this	this	DET
taxlaw-2825	61	25	article	article	NOUN
taxlaw-2825	61	26	proposes	propose	VERB
taxlaw-2825	61	27	three	three	NUM
taxlaw-2825	61	28	primary	primary	ADJ
taxlaw-2825	61	29	budgetary	budgetary	ADJ
taxlaw-2825	61	30	framework	framework	NOUN
taxlaw-2825	61	31	rules	rule	NOUN
taxlaw-2825	61	32	.	.	PUNCT
taxlaw-2825	62	1	in	in	ADP
taxlaw-2825	62	2	particular	particular	ADJ
taxlaw-2825	62	3	,	,	PUNCT
taxlaw-2825	62	4	i	i	PRON
taxlaw-2825	62	5	argue	argue	VERB
taxlaw-2825	62	6	that	that	SCONJ
taxlaw-2825	62	7	when	when	SCONJ
taxlaw-2825	62	8	tax	tax	NOUN
taxlaw-2825	62	9	expenditures	expenditure	NOUN
taxlaw-2825	62	10	are	be	AUX
taxlaw-2825	62	11	scored	score	VERB
taxlaw-2825	62	12	for	for	ADP
taxlaw-2825	62	13	budget	budget	NOUN
taxlaw-2825	62	14	purposes	purpose	NOUN
taxlaw-2825	62	15	,	,	PUNCT
taxlaw-2825	62	16	they	they	PRON
taxlaw-2825	62	17	should	should	AUX
taxlaw-2825	62	18	be	be	AUX
taxlaw-2825	62	19	presumed	presume	VERB
taxlaw-2825	62	20	to	to	PART
taxlaw-2825	62	21	be	be	AUX
taxlaw-2825	62	22	in	in	ADP
taxlaw-2825	62	23	effect	effect	NOUN
taxlaw-2825	62	24	for	for	ADP
taxlaw-2825	62	25	the	the	DET
taxlaw-2825	62	26	entire	entire	ADJ
taxlaw-2825	62	27	applicable	applicable	ADJ
taxlaw-2825	62	28	budget	budget	NOUN
taxlaw-2825	62	29	window	window	NOUN
taxlaw-2825	62	30	,	,	PUNCT
taxlaw-2825	62	31	even	even	ADV
taxlaw-2825	62	32	if	if	SCONJ
taxlaw-2825	62	33	they	they	PRON
taxlaw-2825	62	34	are	be	AUX
taxlaw-2825	62	35	set	set	VERB
taxlaw-2825	62	36	to	to	PART
taxlaw-2825	62	37	expire	expire	VERB
taxlaw-2825	62	38	prior	prior	ADV
taxlaw-2825	62	39	to	to	ADP
taxlaw-2825	62	40	the	the	DET
taxlaw-2825	62	41	end	end	NOUN
taxlaw-2825	62	42	of	of	ADP
taxlaw-2825	62	43	the	the	DET
taxlaw-2825	62	44	window	window	NOUN
taxlaw-2825	62	45	.	.	PUNCT
taxlaw-2825	63	1	this	this	PRON
taxlaw-2825	63	2	is	be	AUX
taxlaw-2825	63	3	consistent	consistent	ADJ
taxlaw-2825	63	4	with	with	ADP
taxlaw-2825	63	5	what	what	PRON
taxlaw-2825	63	6	is	be	AUX
taxlaw-2825	63	7	currently	currently	ADV
taxlaw-2825	63	8	required	require	VERB
taxlaw-2825	63	9	with	with	ADP
taxlaw-2825	63	10	respect	respect	NOUN
taxlaw-2825	63	11	to	to	ADP
taxlaw-2825	63	12	mandatory	mandatory	ADJ
taxlaw-2825	63	13	spending	spending	NOUN
taxlaw-2825	63	14	programs	program	NOUN
taxlaw-2825	63	15	.	.	PUNCT
taxlaw-2825	64	1	10	10	NUM
taxlaw-2825	64	2	moreover	moreover	ADV
taxlaw-2825	64	3	,	,	PUNCT
taxlaw-2825	64	4	if	if	SCONJ
taxlaw-2825	64	5	this	this	DET
taxlaw-2825	64	6	presumption	presumption	NOUN
taxlaw-2825	64	7	is	be	AUX
taxlaw-2825	64	8	overcome	overcome	VERB
taxlaw-2825	64	9	and	and	CCONJ
taxlaw-2825	64	10	a	a	DET
taxlaw-2825	64	11	temporary	temporary	ADJ
taxlaw-2825	64	12	tax	tax	NOUN
taxlaw-2825	64	13	provision	provision	NOUN
taxlaw-2825	64	14	in	in	ADP
taxlaw-2825	64	15	fact	fact	NOUN
taxlaw-2825	64	16	is	be	AUX
taxlaw-2825	64	17	treated	treat	VERB
taxlaw-2825	64	18	as	as	ADP
taxlaw-2825	64	19	such	such	ADJ
taxlaw-2825	64	20	,	,	PUNCT
taxlaw-2825	64	21	there	there	PRON
taxlaw-2825	64	22	should	should	AUX
taxlaw-2825	64	23	be	be	AUX
taxlaw-2825	64	24	adopted	adopt	VERB
taxlaw-2825	64	25	a	a	DET
taxlaw-2825	64	26	lock	lock	NOUN
taxlaw-2825	64	27	-	-	PUNCT
taxlaw-2825	64	28	step	step	NOUN
taxlaw-2825	64	29	pay	pay	NOUN
taxlaw-2825	64	30	-	-	PUNCT
taxlaw-2825	64	31	as	as	ADP
taxlaw-2825	64	32	-	-	PUNCT
taxlaw-2825	64	33	you	you	PRON
taxlaw-2825	64	34	-	-	PUNCT
taxlaw-2825	64	35	go	go	VERB
taxlaw-2825	64	36	(	(	PUNCT
taxlaw-2825	64	37	paygo	paygo	NOUN
taxlaw-2825	64	38	)	)	PUNCT
taxlaw-2825	64	39	rule	rule	NOUN
taxlaw-2825	64	40	which	which	PRON
taxlaw-2825	64	41	only	only	ADV
taxlaw-2825	64	42	allows	allow	VERB
taxlaw-2825	64	43	qualifying	qualifying	NOUN
taxlaw-2825	64	44	offsets	offset	NOUN
taxlaw-2825	64	45	to	to	PART
taxlaw-2825	64	46	be	be	AUX
taxlaw-2825	64	47	made	make	VERB
taxlaw-2825	64	48	from	from	ADP
taxlaw-2825	64	49	revenues	revenue	NOUN
taxlaw-2825	64	50	generated	generate	VERB
taxlaw-2825	64	51	during	during	ADP
taxlaw-2825	64	52	the	the	DET
taxlaw-2825	64	53	term	term	NOUN
taxlaw-2825	64	54	of	of	ADP
taxlaw-2825	64	55	the	the	DET
taxlaw-2825	64	56	temporary	temporary	ADJ
taxlaw-2825	64	57	legislation	legislation	NOUN
taxlaw-2825	64	58	and	and	CCONJ
taxlaw-2825	64	59	not	not	PART
taxlaw-2825	64	60	from	from	ADP
taxlaw-2825	64	61	the	the	DET
taxlaw-2825	64	62	entire	entire	ADJ
taxlaw-2825	64	63	budget	budget	NOUN
taxlaw-2825	64	64	window	window	NOUN
taxlaw-2825	64	65	period	period	NOUN
taxlaw-2825	64	66	.	.	PUNCT
taxlaw-2825	65	1	lastly	lastly	ADV
taxlaw-2825	65	2	,	,	PUNCT
taxlaw-2825	65	3	i	i	PRON
taxlaw-2825	65	4	propose	propose	VERB
taxlaw-2825	65	5	that	that	SCONJ
taxlaw-2825	65	6	there	there	PRON
taxlaw-2825	65	7	should	should	AUX
taxlaw-2825	65	8	be	be	AUX
taxlaw-2825	65	9	a	a	DET
taxlaw-2825	65	10	baseline	baseline	ADJ
taxlaw-2825	65	11	review	review	NOUN
taxlaw-2825	65	12	of	of	ADP
taxlaw-2825	65	13	all	all	DET
taxlaw-2825	65	14	permanently	permanently	ADV
taxlaw-2825	65	15	enacted	enact	VERB
taxlaw-2825	65	16	legislation	legislation	NOUN
taxlaw-2825	65	17	at	at	ADP
taxlaw-2825	65	18	the	the	DET
taxlaw-2825	65	19	end	end	NOUN
taxlaw-2825	65	20	of	of	ADP
taxlaw-2825	65	21	the	the	DET
taxlaw-2825	65	22	initial	initial	ADJ
taxlaw-2825	65	23	ten	ten	NUM
taxlaw-2825	65	24	-	-	PUNCT
taxlaw-2825	65	25	year	year	NOUN
taxlaw-2825	65	26	budget	budget	NOUN
taxlaw-2825	65	27	window	window	NOUN
taxlaw-2825	65	28	.	.	PUNCT
taxlaw-2825	66	1	if	if	SCONJ
taxlaw-2825	66	2	after	after	ADP
taxlaw-2825	66	3	review	review	NOUN
taxlaw-2825	66	4	the	the	DET
taxlaw-2825	66	5	originally	originally	ADV
taxlaw-2825	66	6	projected	project	VERB
taxlaw-2825	66	7	cost	cost	NOUN
taxlaw-2825	66	8	for	for	ADP
taxlaw-2825	66	9	the	the	DET
taxlaw-2825	66	10	succeeding	succeed	VERB
taxlaw-2825	66	11	five	five	NUM
taxlaw-2825	66	12	-	-	PUNCT
taxlaw-2825	66	13	year	year	NOUN
taxlaw-2825	66	14	period	period	NOUN
taxlaw-2825	66	15	were	be	AUX
taxlaw-2825	66	16	more	more	ADJ
taxlaw-2825	66	17	than	than	ADP
taxlaw-2825	66	18	a	a	DET
taxlaw-2825	66	19	specified	specify	VERB
taxlaw-2825	66	20	threshold	threshold	NOUN
taxlaw-2825	66	21	less	less	ADJ
taxlaw-2825	66	22	than	than	ADP
taxlaw-2825	66	23	the	the	DET
taxlaw-2825	66	24	new	new	ADJ
taxlaw-2825	66	25	projected	project	VERB
taxlaw-2825	66	26	costs	cost	NOUN
taxlaw-2825	66	27	over	over	ADP
taxlaw-2825	66	28	the	the	DET
taxlaw-2825	66	29	same	same	ADJ
taxlaw-2825	66	30	period	period	NOUN
taxlaw-2825	66	31	,	,	PUNCT
taxlaw-2825	66	32	then	then	ADV
taxlaw-2825	66	33	congress	congress	PROPN
taxlaw-2825	66	34	would	would	AUX
taxlaw-2825	66	35	have	have	VERB
taxlaw-2825	66	36	to	to	PART
taxlaw-2825	66	37	find	find	VERB
taxlaw-2825	66	38	new	new	ADJ
taxlaw-2825	66	39	revenue	revenue	NOUN
taxlaw-2825	66	40	offsets	offset	NOUN
taxlaw-2825	66	41	for	for	ADP
taxlaw-2825	66	42	the	the	DET
taxlaw-2825	66	43	legislation	legislation	NOUN
taxlaw-2825	66	44	or	or	CCONJ
taxlaw-2825	66	45	risk	risk	NOUN
taxlaw-2825	66	46	sequestration	sequestration	NOUN
taxlaw-2825	66	47	.	.	PUNCT
taxlaw-2825	67	1	i	i	PRON
taxlaw-2825	67	2	believe	believe	VERB
taxlaw-2825	67	3	that	that	SCONJ
taxlaw-2825	67	4	if	if	SCONJ
taxlaw-2825	67	5	implemented	implement	VERB
taxlaw-2825	67	6	,	,	PUNCT
taxlaw-2825	67	7	these	these	DET
taxlaw-2825	67	8	proposed	propose	VERB
taxlaw-2825	67	9	rules	rule	NOUN
taxlaw-2825	67	10	could	could	AUX
taxlaw-2825	67	11	have	have	VERB
taxlaw-2825	67	12	significant	significant	ADJ
taxlaw-2825	67	13	consequences	consequence	NOUN
taxlaw-2825	67	14	on	on	ADP
taxlaw-2825	67	15	the	the	DET
taxlaw-2825	67	16	tax	tax	NOUN
taxlaw-2825	67	17	legislative	legislative	ADJ
taxlaw-2825	67	18	process	process	NOUN
taxlaw-2825	67	19	and	and	CCONJ
taxlaw-2825	67	20	help	help	VERB
taxlaw-2825	67	21	set	set	VERB
taxlaw-2825	67	22	the	the	DET
taxlaw-2825	67	23	stage	stage	NOUN
taxlaw-2825	67	24	for	for	ADP
taxlaw-2825	67	25	more	more	ADV
taxlaw-2825	67	26	responsible	responsible	ADJ
taxlaw-2825	67	27	tax	tax	NOUN
taxlaw-2825	67	28	legislation	legislation	NOUN
taxlaw-2825	67	29	.	.	PUNCT
taxlaw-2825	68	1	specifically	specifically	ADV
taxlaw-2825	68	2	,	,	PUNCT
taxlaw-2825	68	3	these	these	DET
taxlaw-2825	68	4	rules	rule	NOUN
taxlaw-2825	68	5	would	would	AUX
taxlaw-2825	68	6	yield	yield	VERB
taxlaw-2825	68	7	a	a	DET
taxlaw-2825	68	8	more	more	ADV
taxlaw-2825	68	9	nuanced	nuanced	ADJ
taxlaw-2825	68	10	use	use	NOUN
taxlaw-2825	68	11	of	of	ADP
taxlaw-2825	68	12	temporary	temporary	ADJ
taxlaw-2825	68	13	6	6	NUM
taxlaw-2825	68	14	edward	edward	NOUN
taxlaw-2825	68	15	kleinbard	kleinbard	PROPN
taxlaw-2825	68	16	has	have	AUX
taxlaw-2825	68	17	addressed	address	VERB
taxlaw-2825	68	18	a	a	DET
taxlaw-2825	68	19	related	relate	VERB
taxlaw-2825	68	20	,	,	PUNCT
taxlaw-2825	68	21	but	but	CCONJ
taxlaw-2825	68	22	different	different	ADJ
taxlaw-2825	68	23	,	,	PUNCT
taxlaw-2825	68	24	issue	issue	NOUN
taxlaw-2825	68	25	with	with	ADP
taxlaw-2825	68	26	tax	tax	NOUN
taxlaw-2825	68	27	expenditure	expenditure	NOUN
taxlaw-2825	68	28	legislation	legislation	NOUN
taxlaw-2825	68	29	—	—	PUNCT
taxlaw-2825	68	30	the	the	DET
taxlaw-2825	68	31	preference	preference	NOUN
taxlaw-2825	68	32	of	of	ADP
taxlaw-2825	68	33	tax	tax	NOUN
taxlaw-2825	68	34	expenditure	expenditure	NOUN
taxlaw-2825	68	35	legislation	legislation	NOUN
taxlaw-2825	68	36	versus	versus	ADP
taxlaw-2825	68	37	direct	direct	ADJ
taxlaw-2825	68	38	spending	spending	NOUN
taxlaw-2825	68	39	measures	measure	NOUN
taxlaw-2825	68	40	caused	cause	VERB
taxlaw-2825	68	41	by	by	ADP
taxlaw-2825	68	42	defects	defect	NOUN
taxlaw-2825	68	43	in	in	ADP
taxlaw-2825	68	44	the	the	DET
taxlaw-2825	68	45	current	current	ADJ
taxlaw-2825	68	46	budget	budget	NOUN
taxlaw-2825	68	47	framework	framework	NOUN
taxlaw-2825	68	48	process	process	NOUN
taxlaw-2825	68	49	which	which	PRON
taxlaw-2825	68	50	make	make	VERB
taxlaw-2825	68	51	tax	tax	NOUN
taxlaw-2825	68	52	expenditures	expenditure	NOUN
taxlaw-2825	68	53	less	less	ADJ
taxlaw-2825	68	54	salient	salient	NOUN
taxlaw-2825	68	55	to	to	ADP
taxlaw-2825	68	56	the	the	DET
taxlaw-2825	68	57	public	public	NOUN
taxlaw-2825	68	58	.	.	PUNCT
taxlaw-2825	69	1	tax	tax	NOUN
taxlaw-2825	69	2	expenditure	expenditure	NOUN
taxlaw-2825	69	3	framework	framework	NOUN
taxlaw-2825	69	4	legislation	legislation	NOUN
taxlaw-2825	69	5	,	,	PUNCT
taxlaw-2825	69	6	usc	usc	PROPN
taxlaw-2825	69	7	center	center	NOUN
taxlaw-2825	69	8	in	in	ADP
taxlaw-2825	69	9	law	law	NOUN
taxlaw-2825	69	10	,	,	PUNCT
taxlaw-2825	69	11	economics	economic	NOUN
taxlaw-2825	69	12	and	and	CCONJ
taxlaw-2825	69	13	organization	organization	NOUN
taxlaw-2825	69	14	research	research	NOUN
taxlaw-2825	69	15	paper	paper	NOUN
taxlaw-2825	69	16	no	no	INTJ
taxlaw-2825	69	17	.	.	PUNCT
taxlaw-2825	70	1	c10	c10	PROPN
taxlaw-2825	70	2	-	-	PUNCT
taxlaw-2825	70	3	1	1	NUM
taxlaw-2825	70	4	(	(	PUNCT
taxlaw-2825	70	5	april	april	PROPN
taxlaw-2825	70	6	6	6	NUM
taxlaw-2825	70	7	,	,	PUNCT
taxlaw-2825	70	8	2010	2010	NUM
taxlaw-2825	70	9	)	)	PUNCT
taxlaw-2825	70	10	,	,	PUNCT
taxlaw-2825	70	11	available	available	ADJ
taxlaw-2825	70	12	at	at	ADP
taxlaw-2825	70	13	http://ssrn.com/abstract=1531945	http://ssrn.com/abstract=1531945	NOUN
taxlaw-2825	70	14	.	.	PROPN
taxlaw-2825	70	15	7	7	NUM
taxlaw-2825	70	16	yin	yin	NOUN
taxlaw-2825	70	17	,	,	PUNCT
taxlaw-2825	70	18	supra	supra	PROPN
taxlaw-2825	70	19	note	note	PROPN
taxlaw-2825	70	20	5	5	NUM
taxlaw-2825	70	21	,	,	PUNCT
taxlaw-2825	70	22	at	at	ADP
taxlaw-2825	70	23	253	253	NUM
taxlaw-2825	70	24	.	.	NOUN
taxlaw-2825	70	25	8	8	NUM
taxlaw-2825	70	26	kysar	kysar	NOUN
taxlaw-2825	70	27	,	,	PUNCT
taxlaw-2825	70	28	supra	supra	PROPN
taxlaw-2825	70	29	note	note	NOUN
taxlaw-2825	70	30	3	3	NUM
taxlaw-2825	70	31	,	,	PUNCT
taxlaw-2825	70	32	at	at	ADP
taxlaw-2825	70	33	1008	1008	NUM
taxlaw-2825	70	34	.	.	PUNCT
taxlaw-2825	71	1	9	9	NUM
taxlaw-2825	71	2	i	i	PRON
taxlaw-2825	71	3	d.	d.	PROPN
taxlaw-2825	71	4	10	10	NUM
taxlaw-2825	72	1	the	the	DET
taxlaw-2825	72	2	congressional	congressional	ADJ
taxlaw-2825	72	3	budget	budget	NOUN
taxlaw-2825	72	4	office	office	NOUN
taxlaw-2825	72	5	(	(	PUNCT
taxlaw-2825	72	6	cbo	cbo	PROPN
taxlaw-2825	72	7	)	)	PUNCT
taxlaw-2825	72	8	currently	currently	ADV
taxlaw-2825	72	9	follows	follow	VERB
taxlaw-2825	72	10	guidelines	guideline	NOUN
taxlaw-2825	72	11	in	in	ADP
taxlaw-2825	72	12	the	the	DET
taxlaw-2825	72	13	now	now	ADV
taxlaw-2825	72	14	-	-	PUNCT
taxlaw-2825	72	15	expired	expire	VERB
taxlaw-2825	72	16	provisions	provision	NOUN
taxlaw-2825	72	17	of	of	ADP
taxlaw-2825	72	18	the	the	DET
taxlaw-2825	72	19	balanced	balanced	ADJ
taxlaw-2825	72	20	budget	budget	NOUN
taxlaw-2825	72	21	and	and	CCONJ
taxlaw-2825	72	22	emergency	emergency	NOUN
taxlaw-2825	72	23	deficit	deficit	NOUN
taxlaw-2825	72	24	control	control	NOUN
taxlaw-2825	72	25	act	act	NOUN
taxlaw-2825	72	26	of	of	ADP
taxlaw-2825	72	27	1985	1985	NUM
taxlaw-2825	72	28	and	and	CCONJ
taxlaw-2825	72	29	the	the	DET
taxlaw-2825	72	30	congressional	congressional	ADJ
taxlaw-2825	72	31	budget	budget	NOUN
taxlaw-2825	72	32	and	and	CCONJ
taxlaw-2825	72	33	impoundment	impoundment	NOUN
taxlaw-2825	72	34	control	control	PROPN
taxlaw-2825	72	35	act	act	PROPN
taxlaw-2825	72	36	of	of	ADP
taxlaw-2825	72	37	1974	1974	NUM
taxlaw-2825	72	38	,	,	PUNCT
taxlaw-2825	72	39	which	which	PRON
taxlaw-2825	72	40	ignore	ignore	VERB
taxlaw-2825	72	41	sunset	sunset	NOUN
taxlaw-2825	72	42	provisions	provision	NOUN
taxlaw-2825	72	43	for	for	ADP
taxlaw-2825	72	44	any	any	DET
taxlaw-2825	72	45	legislation	legislation	NOUN
taxlaw-2825	72	46	with	with	ADP
taxlaw-2825	72	47	annual	annual	ADJ
taxlaw-2825	72	48	costs	cost	NOUN
taxlaw-2825	72	49	in	in	ADP
taxlaw-2825	72	50	excess	excess	NOUN
taxlaw-2825	72	51	of	of	ADP
taxlaw-2825	72	52	$	$	SYM
taxlaw-2825	72	53	50	50	NUM
taxlaw-2825	72	54	million	million	NUM
taxlaw-2825	72	55	.	.	PUNCT
taxlaw-2825	73	1	cbo	cbo	PROPN
taxlaw-2825	73	2	,	,	PUNCT
taxlaw-2825	73	3	the	the	DET
taxlaw-2825	73	4	budget	budget	NOUN
taxlaw-2825	73	5	and	and	CCONJ
taxlaw-2825	73	6	economic	economic	ADJ
taxlaw-2825	73	7	outlook	outlook	NOUN
taxlaw-2825	73	8	:	:	PUNCT
taxlaw-2825	73	9	fiscal	fiscal	ADJ
taxlaw-2825	73	10	years	year	NOUN
taxlaw-2825	73	11	2014	2014	NUM
taxlaw-2825	73	12	to	to	ADP
taxlaw-2825	73	13	2024	2024	NUM
taxlaw-2825	73	14	,	,	PUNCT
taxlaw-2825	73	15	at	at	ADP
taxlaw-2825	73	16	14	14	NUM
taxlaw-2825	73	17	(	(	PUNCT
taxlaw-2825	73	18	2014	2014	NUM
taxlaw-2825	73	19	)	)	PUNCT
taxlaw-2825	73	20	,	,	PUNCT
taxlaw-2825	73	21	available	available	ADJ
taxlaw-2825	73	22	at	at	ADP
taxlaw-2825	73	23	http://www.cbo.gov/sites/default/files/cbofiles/attachments/45010-outlook2014_feb.pdf	http://www.cbo.gov/sites/default/files/cbofiles/attachments/45010-outlook2014_feb.pdf	NOUN
taxlaw-2825	73	24	.	.	PUNCT
taxlaw-2825	73	25	2014	2014	NUM
taxlaw-2825	73	26	]	]	PUNCT
taxlaw-2825	74	1	breaking	break	VERB
taxlaw-2825	74	2	the	the	DET
taxlaw-2825	74	3	spell	spell	NOUN
taxlaw-2825	74	4	of	of	ADP
taxlaw-2825	74	5	tax	tax	NOUN
taxlaw-2825	74	6	budget	budget	NOUN
taxlaw-2825	74	7	magic	magic	NOUN
taxlaw-2825	74	8	5	5	NUM
taxlaw-2825	74	9	legislation	legislation	NOUN
taxlaw-2825	74	10	that	that	PRON
taxlaw-2825	74	11	would	would	AUX
taxlaw-2825	74	12	maximize	maximize	VERB
taxlaw-2825	74	13	its	its	PRON
taxlaw-2825	74	14	benefits	benefit	NOUN
taxlaw-2825	74	15	while	while	SCONJ
taxlaw-2825	74	16	limiting	limit	VERB
taxlaw-2825	74	17	situations	situation	NOUN
taxlaw-2825	74	18	where	where	SCONJ
taxlaw-2825	74	19	it	it	PRON
taxlaw-2825	74	20	is	be	AUX
taxlaw-2825	74	21	more	more	ADV
taxlaw-2825	74	22	commonly	commonly	ADV
taxlaw-2825	74	23	abused	abuse	VERB
taxlaw-2825	74	24	.	.	PUNCT
taxlaw-2825	75	1	these	these	DET
taxlaw-2825	75	2	rules	rule	NOUN
taxlaw-2825	75	3	would	would	AUX
taxlaw-2825	75	4	impose	impose	VERB
taxlaw-2825	75	5	more	more	ADJ
taxlaw-2825	75	6	fiscal	fiscal	ADJ
taxlaw-2825	75	7	discipline	discipline	NOUN
taxlaw-2825	75	8	on	on	ADP
taxlaw-2825	75	9	lawmakers	lawmaker	NOUN
taxlaw-2825	75	10	while	while	SCONJ
taxlaw-2825	75	11	preserving	preserve	VERB
taxlaw-2825	75	12	the	the	DET
taxlaw-2825	75	13	ability	ability	NOUN
taxlaw-2825	75	14	to	to	PART
taxlaw-2825	75	15	tailor	tailor	VERB
taxlaw-2825	75	16	the	the	DET
taxlaw-2825	75	17	term	term	NOUN
taxlaw-2825	75	18	of	of	ADP
taxlaw-2825	75	19	legislation	legislation	NOUN
taxlaw-2825	75	20	to	to	ADP
taxlaw-2825	75	21	specific	specific	ADJ
taxlaw-2825	75	22	situations	situation	NOUN
taxlaw-2825	75	23	—	—	PUNCT
taxlaw-2825	75	24	leaving	leave	VERB
taxlaw-2825	75	25	in	in	ADP
taxlaw-2825	75	26	place	place	NOUN
taxlaw-2825	75	27	lawmakers	lawmaker	NOUN
taxlaw-2825	75	28	’	’	PART
taxlaw-2825	75	29	current	current	ADJ
taxlaw-2825	75	30	ability	ability	NOUN
taxlaw-2825	75	31	to	to	PART
taxlaw-2825	75	32	capitalize	capitalize	VERB
taxlaw-2825	75	33	on	on	ADP
taxlaw-2825	75	34	benefits	benefit	NOUN
taxlaw-2825	75	35	of	of	ADP
taxlaw-2825	75	36	both	both	DET
taxlaw-2825	75	37	shortand	shortand	NOUN
taxlaw-2825	75	38	long	long	ADJ
taxlaw-2825	75	39	-	-	PUNCT
taxlaw-2825	75	40	term	term	NOUN
taxlaw-2825	75	41	tax	tax	NOUN
taxlaw-2825	75	42	legislation	legislation	NOUN
taxlaw-2825	75	43	where	where	SCONJ
taxlaw-2825	75	44	appropriate	appropriate	ADJ
taxlaw-2825	75	45	.	.	PUNCT
taxlaw-2825	76	1	these	these	DET
taxlaw-2825	76	2	rules	rule	NOUN
taxlaw-2825	76	3	would	would	AUX
taxlaw-2825	76	4	also	also	ADV
taxlaw-2825	76	5	increase	increase	VERB
taxlaw-2825	76	6	fiscal	fiscal	ADJ
taxlaw-2825	76	7	transparency	transparency	NOUN
taxlaw-2825	76	8	as	as	ADP
taxlaw-2825	76	9	to	to	ADP
taxlaw-2825	76	10	the	the	DET
taxlaw-2825	76	11	true	true	ADJ
taxlaw-2825	76	12	cost	cost	NOUN
taxlaw-2825	76	13	of	of	ADP
taxlaw-2825	76	14	legislation	legislation	NOUN
taxlaw-2825	76	15	and	and	CCONJ
taxlaw-2825	76	16	prohibit	prohibit	VERB
taxlaw-2825	76	17	the	the	DET
taxlaw-2825	76	18	manipulation	manipulation	NOUN
taxlaw-2825	76	19	of	of	ADP
taxlaw-2825	76	20	estimates	estimate	NOUN
taxlaw-2825	76	21	achieved	achieve	VERB
taxlaw-2825	76	22	by	by	ADP
taxlaw-2825	76	23	phaseouts	phaseout	NOUN
taxlaw-2825	76	24	and	and	CCONJ
taxlaw-2825	76	25	other	other	ADJ
taxlaw-2825	76	26	budget	budget	NOUN
taxlaw-2825	76	27	window	window	NOUN
taxlaw-2825	76	28	manipulations	manipulation	NOUN
taxlaw-2825	76	29	.	.	PUNCT
taxlaw-2825	77	1	lastly	lastly	ADV
taxlaw-2825	77	2	,	,	PUNCT
taxlaw-2825	77	3	they	they	PRON
taxlaw-2825	77	4	would	would	AUX
taxlaw-2825	77	5	work	work	VERB
taxlaw-2825	77	6	to	to	PART
taxlaw-2825	77	7	diminish	diminish	VERB
taxlaw-2825	77	8	,	,	PUNCT
taxlaw-2825	77	9	at	at	ADP
taxlaw-2825	77	10	least	least	ADJ
taxlaw-2825	77	11	relative	relative	ADJ
taxlaw-2825	77	12	to	to	ADP
taxlaw-2825	77	13	the	the	DET
taxlaw-2825	77	14	current	current	ADJ
taxlaw-2825	77	15	system	system	NOUN
taxlaw-2825	77	16	,	,	PUNCT
taxlaw-2825	77	17	the	the	DET
taxlaw-2825	77	18	ability	ability	NOUN
taxlaw-2825	77	19	of	of	ADP
taxlaw-2825	77	20	politicians	politician	NOUN
taxlaw-2825	77	21	to	to	PART
taxlaw-2825	77	22	extract	extract	VERB
taxlaw-2825	77	23	rents	rent	NOUN
taxlaw-2825	77	24	from	from	ADP
taxlaw-2825	77	25	special	special	ADJ
taxlaw-2825	77	26	interest	interest	NOUN
taxlaw-2825	77	27	groups	group	NOUN
taxlaw-2825	77	28	.	.	PUNCT
taxlaw-2825	78	1	part	part	NOUN
taxlaw-2825	78	2	ii	ii	PROPN
taxlaw-2825	78	3	of	of	ADP
taxlaw-2825	78	4	this	this	DET
taxlaw-2825	78	5	article	article	NOUN
taxlaw-2825	78	6	discusses	discuss	VERB
taxlaw-2825	78	7	the	the	DET
taxlaw-2825	78	8	current	current	ADJ
taxlaw-2825	78	9	budget	budget	NOUN
taxlaw-2825	78	10	process	process	NOUN
taxlaw-2825	78	11	for	for	ADP
taxlaw-2825	78	12	federal	federal	ADJ
taxlaw-2825	78	13	tax	tax	NOUN
taxlaw-2825	78	14	expenditures	expenditure	NOUN
taxlaw-2825	78	15	,	,	PUNCT
taxlaw-2825	78	16	and	and	CCONJ
taxlaw-2825	78	17	in	in	ADP
taxlaw-2825	78	18	particular	particular	ADJ
taxlaw-2825	78	19	explores	explore	NOUN
taxlaw-2825	78	20	how	how	SCONJ
taxlaw-2825	78	21	the	the	DET
taxlaw-2825	78	22	current	current	ADJ
taxlaw-2825	78	23	rules	rule	NOUN
taxlaw-2825	78	24	have	have	AUX
taxlaw-2825	78	25	helped	help	VERB
taxlaw-2825	78	26	spur	spur	VERB
taxlaw-2825	78	27	the	the	DET
taxlaw-2825	78	28	rise	rise	NOUN
taxlaw-2825	78	29	of	of	ADP
taxlaw-2825	78	30	the	the	DET
taxlaw-2825	78	31	use	use	NOUN
taxlaw-2825	78	32	of	of	ADP
taxlaw-2825	78	33	temporary	temporary	ADJ
taxlaw-2825	78	34	tax	tax	NOUN
taxlaw-2825	78	35	legislation	legislation	NOUN
taxlaw-2825	78	36	.	.	PUNCT
taxlaw-2825	79	1	part	part	NOUN
taxlaw-2825	79	2	iii	iii	NOUN
taxlaw-2825	79	3	outlines	outline	VERB
taxlaw-2825	79	4	the	the	DET
taxlaw-2825	79	5	important	important	ADJ
taxlaw-2825	79	6	pros	pro	NOUN
taxlaw-2825	79	7	and	and	CCONJ
taxlaw-2825	79	8	cons	con	NOUN
taxlaw-2825	79	9	of	of	ADP
taxlaw-2825	79	10	both	both	CCONJ
taxlaw-2825	79	11	temporary	temporary	ADJ
taxlaw-2825	79	12	and	and	CCONJ
taxlaw-2825	79	13	permanent	permanent	ADJ
taxlaw-2825	79	14	tax	tax	NOUN
taxlaw-2825	79	15	expenditure	expenditure	NOUN
taxlaw-2825	79	16	legislation	legislation	NOUN
taxlaw-2825	79	17	,	,	PUNCT
taxlaw-2825	79	18	including	include	VERB
taxlaw-2825	79	19	their	their	PRON
taxlaw-2825	79	20	effects	effect	NOUN
taxlaw-2825	79	21	on	on	ADP
taxlaw-2825	79	22	budget	budget	NOUN
taxlaw-2825	79	23	estimations	estimation	NOUN
taxlaw-2825	79	24	and	and	CCONJ
taxlaw-2825	79	25	transparency	transparency	NOUN
taxlaw-2825	79	26	,	,	PUNCT
taxlaw-2825	79	27	rent	rent	NOUN
taxlaw-2825	79	28	extraction	extraction	NOUN
taxlaw-2825	79	29	,	,	PUNCT
taxlaw-2825	79	30	and	and	CCONJ
taxlaw-2825	79	31	legislative	legislative	ADJ
taxlaw-2825	79	32	stability	stability	NOUN
taxlaw-2825	79	33	and	and	CCONJ
taxlaw-2825	79	34	flexibility	flexibility	NOUN
taxlaw-2825	79	35	.	.	PUNCT
taxlaw-2825	80	1	part	part	NOUN
taxlaw-2825	80	2	iv	iv	NUM
taxlaw-2825	80	3	outlines	outline	NOUN
taxlaw-2825	80	4	three	three	NUM
taxlaw-2825	80	5	proposed	propose	VERB
taxlaw-2825	80	6	changes	change	NOUN
taxlaw-2825	80	7	to	to	ADP
taxlaw-2825	80	8	the	the	DET
taxlaw-2825	80	9	current	current	ADJ
taxlaw-2825	80	10	budgetary	budgetary	ADJ
taxlaw-2825	80	11	process	process	NOUN
taxlaw-2825	80	12	.	.	PUNCT
taxlaw-2825	81	1	it	it	PRON
taxlaw-2825	81	2	also	also	ADV
taxlaw-2825	81	3	describes	describe	VERB
taxlaw-2825	81	4	both	both	CCONJ
taxlaw-2825	81	5	the	the	DET
taxlaw-2825	81	6	advantageous	advantageous	ADJ
taxlaw-2825	81	7	consequences	consequence	NOUN
taxlaw-2825	81	8	and	and	CCONJ
taxlaw-2825	81	9	potential	potential	ADJ
taxlaw-2825	81	10	criticisms	criticism	NOUN
taxlaw-2825	81	11	of	of	ADP
taxlaw-2825	81	12	the	the	DET
taxlaw-2825	81	13	proposals	proposal	NOUN
taxlaw-2825	81	14	.	.	PUNCT
taxlaw-2825	82	1	part	part	NOUN
taxlaw-2825	82	2	v	v	NOUN
taxlaw-2825	82	3	concludes	conclude	VERB
taxlaw-2825	82	4	.	.	PUNCT
taxlaw-2825	83	1	ii	ii	X
taxlaw-2825	83	2	.	.	PUNCT
taxlaw-2825	84	1	behind	behind	ADP
taxlaw-2825	84	2	the	the	DET
taxlaw-2825	84	3	veil	veil	NOUN
taxlaw-2825	84	4	:	:	PUNCT
taxlaw-2825	84	5	the	the	DET
taxlaw-2825	84	6	current	current	ADJ
taxlaw-2825	84	7	budget	budget	NOUN
taxlaw-2825	84	8	process	process	NOUN
taxlaw-2825	84	9	for	for	ADP
taxlaw-2825	84	10	tax	tax	NOUN
taxlaw-2825	84	11	expenditures	expenditure	NOUN
taxlaw-2825	84	12	a.	a.	NOUN
taxlaw-2825	84	13	tax	tax	NOUN
taxlaw-2825	84	14	expenditures	expenditure	NOUN
taxlaw-2825	84	15	and	and	CCONJ
taxlaw-2825	84	16	tax	tax	NOUN
taxlaw-2825	84	17	extenders	extender	NOUN
taxlaw-2825	84	18	the	the	DET
taxlaw-2825	84	19	congressional	congressional	ADJ
taxlaw-2825	84	20	budget	budget	NOUN
taxlaw-2825	84	21	and	and	CCONJ
taxlaw-2825	84	22	impoundment	impoundment	NOUN
taxlaw-2825	84	23	control	control	PROPN
taxlaw-2825	84	24	act	act	PROPN
taxlaw-2825	84	25	of	of	ADP
taxlaw-2825	84	26	1974	1974	NUM
taxlaw-2825	84	27	(	(	PUNCT
taxlaw-2825	84	28	budget	budget	NOUN
taxlaw-2825	84	29	act	act	PROPN
taxlaw-2825	84	30	)	)	PUNCT
taxlaw-2825	84	31	defines	define	VERB
taxlaw-2825	84	32	tax	tax	NOUN
taxlaw-2825	84	33	expenditures	expenditure	NOUN
taxlaw-2825	84	34	as	as	ADP
taxlaw-2825	84	35	“	"	PUNCT
taxlaw-2825	84	36	revenue	revenue	NOUN
taxlaw-2825	84	37	losses	loss	NOUN
taxlaw-2825	84	38	attributable	attributable	ADJ
taxlaw-2825	84	39	to	to	ADP
taxlaw-2825	84	40	provisions	provision	NOUN
taxlaw-2825	84	41	of	of	ADP
taxlaw-2825	84	42	the	the	DET
taxlaw-2825	84	43	federal	federal	ADJ
taxlaw-2825	84	44	tax	tax	NOUN
taxlaw-2825	84	45	laws	law	NOUN
taxlaw-2825	84	46	which	which	PRON
taxlaw-2825	84	47	allow	allow	VERB
taxlaw-2825	84	48	a	a	DET
taxlaw-2825	84	49	special	special	ADJ
taxlaw-2825	84	50	exclusion	exclusion	NOUN
taxlaw-2825	84	51	,	,	PUNCT
taxlaw-2825	84	52	exemption	exemption	NOUN
taxlaw-2825	84	53	,	,	PUNCT
taxlaw-2825	84	54	or	or	CCONJ
taxlaw-2825	84	55	deduction	deduction	NOUN
taxlaw-2825	84	56	from	from	ADP
taxlaw-2825	84	57	gross	gross	ADJ
taxlaw-2825	84	58	income	income	NOUN
taxlaw-2825	84	59	or	or	CCONJ
taxlaw-2825	84	60	which	which	PRON
taxlaw-2825	84	61	provide	provide	VERB
taxlaw-2825	84	62	a	a	DET
taxlaw-2825	84	63	special	special	ADJ
taxlaw-2825	84	64	credit	credit	NOUN
taxlaw-2825	84	65	,	,	PUNCT
taxlaw-2825	84	66	a	a	DET
taxlaw-2825	84	67	preferential	preferential	ADJ
taxlaw-2825	84	68	rate	rate	NOUN
taxlaw-2825	84	69	of	of	ADP
taxlaw-2825	84	70	tax	tax	NOUN
taxlaw-2825	84	71	,	,	PUNCT
taxlaw-2825	84	72	or	or	CCONJ
taxlaw-2825	84	73	a	a	DET
taxlaw-2825	84	74	deferral	deferral	NOUN
taxlaw-2825	84	75	of	of	ADP
taxlaw-2825	84	76	tax	tax	NOUN
taxlaw-2825	84	77	liability	liability	NOUN
taxlaw-2825	84	78	.	.	PUNCT
taxlaw-2825	84	79	”	"	PUNCT
taxlaw-2825	85	1	11	11	NUM
taxlaw-2825	85	2	thus	thus	ADV
taxlaw-2825	85	3	,	,	PUNCT
taxlaw-2825	85	4	tax	tax	NOUN
taxlaw-2825	85	5	expenditures	expenditure	NOUN
taxlaw-2825	85	6	include	include	VERB
taxlaw-2825	85	7	any	any	DET
taxlaw-2825	85	8	targeted	target	VERB
taxlaw-2825	85	9	tax	tax	NOUN
taxlaw-2825	85	10	provision	provision	NOUN
taxlaw-2825	85	11	that	that	PRON
taxlaw-2825	85	12	provides	provide	VERB
taxlaw-2825	85	13	benefits	benefit	NOUN
taxlaw-2825	85	14	to	to	ADP
taxlaw-2825	85	15	a	a	DET
taxlaw-2825	85	16	particular	particular	ADJ
taxlaw-2825	85	17	subset	subset	NOUN
taxlaw-2825	85	18	of	of	ADP
taxlaw-2825	85	19	taxpayers	taxpayer	NOUN
taxlaw-2825	85	20	.	.	PUNCT
taxlaw-2825	86	1	12	12	NUM
taxlaw-2825	86	2	these	these	DET
taxlaw-2825	86	3	expenditures	expenditure	NOUN
taxlaw-2825	86	4	are	be	AUX
taxlaw-2825	86	5	indistinguishable	indistinguishable	ADJ
taxlaw-2825	86	6	from	from	ADP
taxlaw-2825	86	7	direct	direct	ADJ
taxlaw-2825	86	8	expenditures	expenditure	NOUN
taxlaw-2825	86	9	in	in	ADP
taxlaw-2825	86	10	many	many	ADJ
taxlaw-2825	86	11	respects	respect	NOUN
taxlaw-2825	86	12	and	and	CCONJ
taxlaw-2825	86	13	are	be	AUX
taxlaw-2825	86	14	often	often	ADV
taxlaw-2825	86	15	used	use	VERB
taxlaw-2825	86	16	in	in	ADP
taxlaw-2825	86	17	lieu	lieu	NOUN
taxlaw-2825	86	18	of	of	ADP
taxlaw-2825	86	19	direct	direct	ADJ
taxlaw-2825	86	20	mandatory	mandatory	ADJ
taxlaw-2825	86	21	and	and	CCONJ
taxlaw-2825	86	22	discretionary	discretionary	ADJ
taxlaw-2825	86	23	spending	spending	NOUN
taxlaw-2825	86	24	programs	program	NOUN
taxlaw-2825	86	25	.	.	PUNCT
taxlaw-2825	87	1	13	13	NUM
taxlaw-2825	87	2	for	for	ADP
taxlaw-2825	87	3	example	example	NOUN
taxlaw-2825	87	4	,	,	PUNCT
taxlaw-2825	87	5	if	if	SCONJ
taxlaw-2825	87	6	congress	congress	PROPN
taxlaw-2825	87	7	wanted	want	VERB
taxlaw-2825	87	8	to	to	PART
taxlaw-2825	87	9	encourage	encourage	VERB
taxlaw-2825	87	10	the	the	DET
taxlaw-2825	87	11	proliferation	proliferation	NOUN
taxlaw-2825	87	12	of	of	ADP
taxlaw-2825	87	13	smartphone	smartphone	NOUN
taxlaw-2825	87	14	devices	device	NOUN
taxlaw-2825	87	15	,	,	PUNCT
taxlaw-2825	87	16	it	it	PRON
taxlaw-2825	87	17	could	could	AUX
taxlaw-2825	87	18	enact	enact	VERB
taxlaw-2825	87	19	a	a	DET
taxlaw-2825	87	20	special	special	ADJ
taxlaw-2825	87	21	tax	tax	NOUN
taxlaw-2825	87	22	deduction	deduction	NOUN
taxlaw-2825	87	23	or	or	CCONJ
taxlaw-2825	87	24	credit	credit	NOUN
taxlaw-2825	87	25	for	for	ADP
taxlaw-2825	87	26	purchasers	purchaser	NOUN
taxlaw-2825	87	27	of	of	ADP
taxlaw-2825	87	28	smartphones	smartphone	NOUN
taxlaw-2825	87	29	.	.	PUNCT
taxlaw-2825	88	1	likewise	likewise	ADV
taxlaw-2825	88	2	,	,	PUNCT
taxlaw-2825	88	3	it	it	PRON
taxlaw-2825	88	4	could	could	AUX
taxlaw-2825	88	5	directly	directly	ADV
taxlaw-2825	88	6	subsidize	subsidize	VERB
taxlaw-2825	88	7	the	the	DET
taxlaw-2825	88	8	manufacturers	manufacturer	NOUN
taxlaw-2825	88	9	or	or	CCONJ
taxlaw-2825	88	10	distributors	distributor	NOUN
taxlaw-2825	88	11	of	of	ADP
taxlaw-2825	88	12	smartphone	smartphone	NOUN
taxlaw-2825	88	13	devices	device	NOUN
taxlaw-2825	88	14	.	.	PUNCT
taxlaw-2825	89	1	in	in	ADP
taxlaw-2825	89	2	either	either	DET
taxlaw-2825	89	3	instance	instance	NOUN
taxlaw-2825	89	4	,	,	PUNCT
taxlaw-2825	89	5	federal	federal	ADJ
taxlaw-2825	89	6	dollars	dollar	NOUN
taxlaw-2825	89	7	are	be	AUX
taxlaw-2825	89	8	being	be	AUX
taxlaw-2825	89	9	used	use	VERB
taxlaw-2825	89	10	to	to	PART
taxlaw-2825	89	11	try	try	VERB
taxlaw-2825	89	12	to	to	PART
taxlaw-2825	89	13	achieve	achieve	VERB
taxlaw-2825	89	14	a	a	DET
taxlaw-2825	89	15	certain	certain	ADJ
taxlaw-2825	89	16	policy	policy	NOUN
taxlaw-2825	89	17	goal	goal	NOUN
taxlaw-2825	89	18	.	.	PUNCT
taxlaw-2825	90	1	the	the	DET
taxlaw-2825	90	2	only	only	ADJ
taxlaw-2825	90	3	difference	difference	NOUN
taxlaw-2825	90	4	is	be	AUX
taxlaw-2825	90	5	that	that	SCONJ
taxlaw-2825	90	6	one	one	NUM
taxlaw-2825	90	7	proposal	proposal	NOUN
taxlaw-2825	90	8	uses	use	VERB
taxlaw-2825	90	9	the	the	DET
taxlaw-2825	90	10	tax	tax	NOUN
taxlaw-2825	90	11	system	system	NOUN
taxlaw-2825	90	12	and	and	CCONJ
taxlaw-2825	90	13	the	the	DET
taxlaw-2825	90	14	other	other	ADJ
taxlaw-2825	90	15	does	do	VERB
taxlaw-2825	90	16	not	not	PART
taxlaw-2825	90	17	.	.	PUNCT
taxlaw-2825	91	1	the	the	DET
taxlaw-2825	91	2	use	use	NOUN
taxlaw-2825	91	3	of	of	ADP
taxlaw-2825	91	4	tax	tax	NOUN
taxlaw-2825	91	5	expenditures	expenditure	NOUN
taxlaw-2825	91	6	as	as	ADP
taxlaw-2825	91	7	a	a	DET
taxlaw-2825	91	8	legislative	legislative	ADJ
taxlaw-2825	91	9	tool	tool	NOUN
taxlaw-2825	91	10	has	have	AUX
taxlaw-2825	91	11	grown	grow	VERB
taxlaw-2825	91	12	dramatically	dramatically	ADV
taxlaw-2825	91	13	over	over	ADP
taxlaw-2825	91	14	the	the	DET
taxlaw-2825	91	15	past	past	ADJ
taxlaw-2825	91	16	two	two	NUM
taxlaw-2825	91	17	decades	decade	NOUN
taxlaw-2825	91	18	.	.	PUNCT
taxlaw-2825	92	1	14	14	NUM
taxlaw-2825	92	2	their	their	PRON
taxlaw-2825	92	3	use	use	NOUN
taxlaw-2825	92	4	,	,	PUNCT
taxlaw-2825	92	5	however	however	ADV
taxlaw-2825	92	6	,	,	PUNCT
taxlaw-2825	92	7	is	be	AUX
taxlaw-2825	92	8	not	not	PART
taxlaw-2825	92	9	always	always	ADV
taxlaw-2825	92	10	a	a	DET
taxlaw-2825	92	11	result	result	NOUN
taxlaw-2825	92	12	of	of	ADP
taxlaw-2825	92	13	a	a	DET
taxlaw-2825	92	14	deliberate	deliberate	ADJ
taxlaw-2825	92	15	determination	determination	NOUN
taxlaw-2825	92	16	that	that	SCONJ
taxlaw-2825	92	17	the	the	DET
taxlaw-2825	92	18	tax	tax	NOUN
taxlaw-2825	92	19	system	system	NOUN
taxlaw-2825	92	20	is	be	AUX
taxlaw-2825	92	21	the	the	DET
taxlaw-2825	92	22	best	good	ADJ
taxlaw-2825	92	23	method	method	NOUN
taxlaw-2825	92	24	to	to	PART
taxlaw-2825	92	25	deliver	deliver	VERB
taxlaw-2825	92	26	government	government	NOUN
taxlaw-2825	92	27	interventions	intervention	NOUN
taxlaw-2825	92	28	.	.	PUNCT
taxlaw-2825	93	1	when	when	SCONJ
taxlaw-2825	93	2	tax	tax	NOUN
taxlaw-2825	93	3	laws	law	NOUN
taxlaw-2825	93	4	are	be	AUX
taxlaw-2825	93	5	intended	intend	VERB
taxlaw-2825	93	6	to	to	PART
taxlaw-2825	93	7	generate	generate	VERB
taxlaw-2825	93	8	immediate	immediate	ADJ
taxlaw-2825	93	9	impacts	impact	NOUN
taxlaw-2825	93	10	in	in	ADP
taxlaw-2825	93	11	response	response	NOUN
taxlaw-2825	93	12	to	to	ADP
taxlaw-2825	93	13	emergency	emergency	NOUN
taxlaw-2825	93	14	11	11	NUM
taxlaw-2825	93	15	congressional	congressional	ADJ
taxlaw-2825	93	16	budget	budget	NOUN
taxlaw-2825	93	17	and	and	CCONJ
taxlaw-2825	93	18	impoundment	impoundment	NOUN
taxlaw-2825	93	19	control	control	PROPN
taxlaw-2825	93	20	act	act	PROPN
taxlaw-2825	93	21	of	of	ADP
taxlaw-2825	93	22	1974	1974	NUM
taxlaw-2825	93	23	,	,	PUNCT
taxlaw-2825	93	24	2	2	NUM
taxlaw-2825	93	25	u.s.c	u.s.c	ADJ
taxlaw-2825	93	26	§	§	NOUN
taxlaw-2825	93	27	622(3	622(3	NUM
taxlaw-2825	93	28	)	)	PUNCT
taxlaw-2825	93	29	(	(	PUNCT
taxlaw-2825	93	30	1974	1974	NUM
taxlaw-2825	93	31	)	)	PUNCT
taxlaw-2825	93	32	.	.	PUNCT
taxlaw-2825	94	1	the	the	DET
taxlaw-2825	94	2	concept	concept	NOUN
taxlaw-2825	94	3	of	of	ADP
taxlaw-2825	94	4	tax	tax	NOUN
taxlaw-2825	94	5	expenditures	expenditure	NOUN
taxlaw-2825	94	6	was	be	AUX
taxlaw-2825	94	7	popularized	popularize	VERB
taxlaw-2825	94	8	by	by	ADP
taxlaw-2825	94	9	stanley	stanley	PROPN
taxlaw-2825	94	10	surrey	surrey	PROPN
taxlaw-2825	94	11	,	,	PUNCT
taxlaw-2825	94	12	former	former	ADJ
taxlaw-2825	94	13	assistant	assistant	NOUN
taxlaw-2825	94	14	secretary	secretary	NOUN
taxlaw-2825	94	15	of	of	ADP
taxlaw-2825	94	16	the	the	DET
taxlaw-2825	94	17	treasury	treasury	NOUN
taxlaw-2825	94	18	,	,	PUNCT
taxlaw-2825	94	19	in	in	ADP
taxlaw-2825	94	20	his	his	PRON
taxlaw-2825	94	21	book	book	NOUN
taxlaw-2825	94	22	pathways	pathway	NOUN
taxlaw-2825	94	23	to	to	PART
taxlaw-2825	94	24	tax	tax	NOUN
taxlaw-2825	94	25	reform	reform	NOUN
taxlaw-2825	94	26	:	:	PUNCT
taxlaw-2825	94	27	the	the	DET
taxlaw-2825	94	28	concept	concept	NOUN
taxlaw-2825	94	29	of	of	ADP
taxlaw-2825	94	30	tax	tax	NOUN
taxlaw-2825	94	31	expenditures	expenditure	NOUN
taxlaw-2825	94	32	(	(	PUNCT
taxlaw-2825	94	33	harvard	harvard	PROPN
taxlaw-2825	94	34	university	university	PROPN
taxlaw-2825	94	35	press	press	NOUN
taxlaw-2825	94	36	,	,	PUNCT
taxlaw-2825	94	37	1973	1973	NUM
taxlaw-2825	94	38	)	)	PUNCT
taxlaw-2825	94	39	.	.	PUNCT
taxlaw-2825	95	1	12	12	NUM
taxlaw-2825	95	2	staff	staff	NOUN
taxlaw-2825	95	3	of	of	ADP
taxlaw-2825	95	4	joint	joint	ADJ
taxlaw-2825	95	5	committee	committee	NOUN
taxlaw-2825	95	6	on	on	ADP
taxlaw-2825	95	7	taxation	taxation	NOUN
taxlaw-2825	95	8	,	,	PUNCT
taxlaw-2825	95	9	estimates	estimate	NOUN
taxlaw-2825	95	10	of	of	ADP
taxlaw-2825	95	11	federal	federal	ADJ
taxlaw-2825	95	12	tax	tax	NOUN
taxlaw-2825	95	13	expenditures	expenditure	NOUN
taxlaw-2825	95	14	for	for	ADP
taxlaw-2825	95	15	fiscal	fiscal	ADJ
taxlaw-2825	95	16	years	year	NOUN
taxlaw-2825	95	17	2012	2012	NUM
taxlaw-2825	95	18	-	-	SYM
taxlaw-2825	95	19	2017	2017	NUM
taxlaw-2825	95	20	(	(	PUNCT
taxlaw-2825	95	21	2013	2013	NUM
taxlaw-2825	95	22	)	)	PUNCT
taxlaw-2825	95	23	,	,	PUNCT
taxlaw-2825	95	24	available	available	ADJ
taxlaw-2825	95	25	at	at	ADP
taxlaw-2825	95	26	https://www.jct.gov/publications.html?func=startdown&id=4504	https://www.jct.gov/publications.html?func=startdown&id=4504	X
taxlaw-2825	95	27	.	.	PROPN
taxlaw-2825	96	1	13	13	NUM
taxlaw-2825	96	2	thomas	thomas	PROPN
taxlaw-2825	96	3	l.	l.	PROPN
taxlaw-2825	96	4	hungerford	hungerford	PROPN
taxlaw-2825	96	5	,	,	PUNCT
taxlaw-2825	96	6	cong	cong	PROPN
taxlaw-2825	96	7	.	.	PUNCT
taxlaw-2825	97	1	research	research	NOUN
taxlaw-2825	97	2	serv	serv	PROPN
taxlaw-2825	97	3	.	.	PUNCT
taxlaw-2825	97	4	,	,	PUNCT
taxlaw-2825	97	5	tax	tax	NOUN
taxlaw-2825	97	6	expenditures	expenditure	NOUN
taxlaw-2825	97	7	and	and	CCONJ
taxlaw-2825	97	8	the	the	DET
taxlaw-2825	97	9	federal	federal	ADJ
taxlaw-2825	97	10	budget	budget	NOUN
taxlaw-2825	97	11	,	,	PUNCT
taxlaw-2825	97	12	at	at	ADP
taxlaw-2825	97	13	2	2	NUM
taxlaw-2825	97	14	(	(	PUNCT
taxlaw-2825	97	15	2011	2011	NUM
taxlaw-2825	97	16	)	)	PUNCT
taxlaw-2825	97	17	,	,	PUNCT
taxlaw-2825	97	18	available	available	ADJ
taxlaw-2825	97	19	at	at	ADP
taxlaw-2825	97	20	http://www.fas.org/sgp/crs/misc/rl34622.pdf	http://www.fas.org/sgp/crs/misc/rl34622.pdf	PROPN
taxlaw-2825	97	21	;	;	PUNCT
taxlaw-2825	97	22	eric	eric	PROPN
taxlaw-2825	97	23	j.	j.	PROPN
taxlaw-2825	97	24	toder	toder	PROPN
taxlaw-2825	97	25	,	,	PUNCT
taxlaw-2825	97	26	tax	tax	NOUN
taxlaw-2825	97	27	cuts	cut	NOUN
taxlaw-2825	97	28	or	or	CCONJ
taxlaw-2825	97	29	spending	spending	NOUN
taxlaw-2825	97	30	–	–	PUNCT
taxlaw-2825	97	31	does	do	AUX
taxlaw-2825	97	32	it	it	PRON
taxlaw-2825	97	33	make	make	VERB
taxlaw-2825	97	34	a	a	DET
taxlaw-2825	97	35	difference	difference	NOUN
taxlaw-2825	97	36	?	?	PUNCT
taxlaw-2825	97	37	,	,	PUNCT
taxlaw-2825	97	38	53	53	NUM
taxlaw-2825	97	39	nat’l	nat’l	NOUN
taxlaw-2825	97	40	tax	tax	NOUN
taxlaw-2825	97	41	journal	journal	NOUN
taxlaw-2825	97	42	1	1	NUM
taxlaw-2825	97	43	,	,	PUNCT
taxlaw-2825	97	44	361	361	NUM
taxlaw-2825	97	45	(	(	PUNCT
taxlaw-2825	97	46	sept	sept	PROPN
taxlaw-2825	97	47	.	.	PROPN
taxlaw-2825	97	48	2000	2000	NUM
taxlaw-2825	97	49	)	)	PUNCT
taxlaw-2825	97	50	.	.	PUNCT
taxlaw-2825	98	1	14	14	NUM
taxlaw-2825	98	2	u.s	u.s	PROPN
taxlaw-2825	98	3	.	.	PROPN
taxlaw-2825	98	4	gov’t	gov’t	PROPN
taxlaw-2825	98	5	accountability	accountability	NOUN
taxlaw-2825	98	6	office	office	NOUN
taxlaw-2825	98	7	,	,	PUNCT
taxlaw-2825	98	8	key	key	ADJ
taxlaw-2825	98	9	issues	issue	NOUN
taxlaw-2825	98	10	:	:	PUNCT
taxlaw-2825	98	11	tax	tax	NOUN
taxlaw-2825	98	12	expenditures	expenditure	NOUN
taxlaw-2825	98	13	,	,	PUNCT
taxlaw-2825	98	14	available	available	ADJ
taxlaw-2825	98	15	at	at	ADP
taxlaw-2825	98	16	http://www.gao.gov/key_issues/tax_expenditures/issue_summary#t=0	http://www.gao.gov/key_issues/tax_expenditures/issue_summary#t=0	PROPN
taxlaw-2825	98	17	.	.	PROPN
taxlaw-2825	98	18	6	6	NUM
taxlaw-2825	98	19	columbia	columbia	PROPN
taxlaw-2825	98	20	journal	journal	PROPN
taxlaw-2825	98	21	of	of	ADP
taxlaw-2825	98	22	tax	tax	NOUN
taxlaw-2825	98	23	law	law	NOUN
taxlaw-2825	98	24	[	[	X
taxlaw-2825	98	25	vol.6:1	vol.6:1	NOUN
taxlaw-2825	98	26	situations	situation	NOUN
taxlaw-2825	98	27	,	,	PUNCT
taxlaw-2825	98	28	such	such	ADJ
taxlaw-2825	98	29	as	as	ADP
taxlaw-2825	98	30	the	the	DET
taxlaw-2825	98	31	housing	housing	NOUN
taxlaw-2825	98	32	mortgage	mortgage	NOUN
taxlaw-2825	98	33	crisis	crisis	NOUN
taxlaw-2825	98	34	,	,	PUNCT
taxlaw-2825	98	35	the	the	DET
taxlaw-2825	98	36	use	use	NOUN
taxlaw-2825	98	37	of	of	ADP
taxlaw-2825	98	38	the	the	DET
taxlaw-2825	98	39	tax	tax	NOUN
taxlaw-2825	98	40	system	system	NOUN
taxlaw-2825	98	41	to	to	PART
taxlaw-2825	98	42	deploy	deploy	VERB
taxlaw-2825	98	43	government	government	NOUN
taxlaw-2825	98	44	funds	fund	NOUN
taxlaw-2825	98	45	can	can	AUX
taxlaw-2825	98	46	be	be	AUX
taxlaw-2825	98	47	an	an	DET
taxlaw-2825	98	48	efficient	efficient	ADJ
taxlaw-2825	98	49	vehicle	vehicle	NOUN
taxlaw-2825	98	50	for	for	ADP
taxlaw-2825	98	51	intervention	intervention	NOUN
taxlaw-2825	98	52	because	because	SCONJ
taxlaw-2825	98	53	an	an	DET
taxlaw-2825	98	54	infrastructure	infrastructure	NOUN
taxlaw-2825	98	55	is	be	AUX
taxlaw-2825	98	56	already	already	ADV
taxlaw-2825	98	57	in	in	ADP
taxlaw-2825	98	58	place	place	NOUN
taxlaw-2825	98	59	to	to	PART
taxlaw-2825	98	60	quickly	quickly	ADV
taxlaw-2825	98	61	administer	administer	VERB
taxlaw-2825	98	62	the	the	DET
taxlaw-2825	98	63	program	program	NOUN
taxlaw-2825	98	64	.	.	PUNCT
taxlaw-2825	99	1	for	for	ADP
taxlaw-2825	99	2	example	example	NOUN
taxlaw-2825	99	3	,	,	PUNCT
taxlaw-2825	99	4	emergency	emergency	NOUN
taxlaw-2825	99	5	tax	tax	NOUN
taxlaw-2825	99	6	legislation	legislation	NOUN
taxlaw-2825	99	7	was	be	AUX
taxlaw-2825	99	8	adopted	adopt	VERB
taxlaw-2825	99	9	in	in	ADP
taxlaw-2825	99	10	response	response	NOUN
taxlaw-2825	99	11	to	to	ADP
taxlaw-2825	99	12	hurricane	hurricane	PROPN
taxlaw-2825	99	13	katrina	katrina	PROPN
taxlaw-2825	99	14	,	,	PUNCT
taxlaw-2825	99	15	to	to	AUX
taxlaw-2825	99	16	,	,	PUNCT
taxlaw-2825	99	17	among	among	ADP
taxlaw-2825	99	18	other	other	ADJ
taxlaw-2825	99	19	things	thing	NOUN
taxlaw-2825	99	20	,	,	PUNCT
taxlaw-2825	99	21	provide	provide	VERB
taxlaw-2825	99	22	extended	extended	ADJ
taxlaw-2825	99	23	carryback	carryback	NOUN
taxlaw-2825	99	24	rules	rule	NOUN
taxlaw-2825	99	25	of	of	ADP
taxlaw-2825	99	26	certain	certain	ADJ
taxlaw-2825	99	27	losses	loss	NOUN
taxlaw-2825	99	28	incurred	incur	VERB
taxlaw-2825	99	29	,	,	PUNCT
taxlaw-2825	99	30	provide	provide	VERB
taxlaw-2825	99	31	additional	additional	ADJ
taxlaw-2825	99	32	exemptions	exemption	NOUN
taxlaw-2825	99	33	for	for	ADP
taxlaw-2825	99	34	individuals	individual	NOUN
taxlaw-2825	99	35	housing	house	VERB
taxlaw-2825	99	36	displaced	displace	VERB
taxlaw-2825	99	37	persons	person	NOUN
taxlaw-2825	99	38	,	,	PUNCT
taxlaw-2825	99	39	and	and	CCONJ
taxlaw-2825	99	40	giving	give	VERB
taxlaw-2825	99	41	businesses	business	NOUN
taxlaw-2825	99	42	tax	tax	NOUN
taxlaw-2825	99	43	credits	credit	NOUN
taxlaw-2825	99	44	for	for	ADP
taxlaw-2825	99	45	providing	provide	VERB
taxlaw-2825	99	46	inkind	inkind	ADJ
taxlaw-2825	99	47	housing	housing	NOUN
taxlaw-2825	99	48	to	to	ADP
taxlaw-2825	99	49	displaced	displace	VERB
taxlaw-2825	99	50	employees	employee	NOUN
taxlaw-2825	99	51	.	.	PUNCT
taxlaw-2825	100	1	15	15	NUM
taxlaw-2825	100	2	in	in	ADP
taxlaw-2825	100	3	other	other	ADJ
taxlaw-2825	100	4	instances	instance	NOUN
taxlaw-2825	100	5	,	,	PUNCT
taxlaw-2825	100	6	however	however	ADV
taxlaw-2825	100	7	,	,	PUNCT
taxlaw-2825	100	8	tax	tax	NOUN
taxlaw-2825	100	9	expenditures	expenditure	NOUN
taxlaw-2825	100	10	are	be	AUX
taxlaw-2825	100	11	used	use	VERB
taxlaw-2825	100	12	when	when	SCONJ
taxlaw-2825	100	13	it	it	PRON
taxlaw-2825	100	14	is	be	AUX
taxlaw-2825	100	15	not	not	PART
taxlaw-2825	100	16	evident	evident	ADJ
taxlaw-2825	100	17	there	there	PRON
taxlaw-2825	100	18	is	be	VERB
taxlaw-2825	100	19	any	any	DET
taxlaw-2825	100	20	advantage	advantage	NOUN
taxlaw-2825	100	21	in	in	ADP
taxlaw-2825	100	22	doing	do	VERB
taxlaw-2825	100	23	so	so	ADV
taxlaw-2825	100	24	.	.	PUNCT
taxlaw-2825	101	1	16	16	NUM
taxlaw-2825	101	2	as	as	SCONJ
taxlaw-2825	101	3	shown	show	VERB
taxlaw-2825	101	4	in	in	ADP
taxlaw-2825	101	5	chart	chart	NOUN
taxlaw-2825	101	6	a	a	DET
taxlaw-2825	101	7	below	below	NOUN
taxlaw-2825	101	8	,	,	PUNCT
taxlaw-2825	101	9	in	in	ADP
taxlaw-2825	101	10	terms	term	NOUN
taxlaw-2825	101	11	of	of	ADP
taxlaw-2825	101	12	relative	relative	ADJ
taxlaw-2825	101	13	magnitude	magnitude	NOUN
taxlaw-2825	101	14	,	,	PUNCT
taxlaw-2825	101	15	tax	tax	NOUN
taxlaw-2825	101	16	expenditures	expenditure	NOUN
taxlaw-2825	101	17	now	now	ADV
taxlaw-2825	101	18	account	account	VERB
taxlaw-2825	101	19	for	for	ADP
taxlaw-2825	101	20	nearly	nearly	ADV
taxlaw-2825	101	21	$	$	SYM
taxlaw-2825	101	22	1.3	1.3	NUM
taxlaw-2825	101	23	trillion	trillion	NUM
taxlaw-2825	101	24	in	in	ADP
taxlaw-2825	101	25	federal	federal	ADJ
taxlaw-2825	101	26	spending	spending	NOUN
taxlaw-2825	101	27	each	each	DET
taxlaw-2825	101	28	year	year	NOUN
taxlaw-2825	101	29	,	,	PUNCT
taxlaw-2825	101	30	comprising	comprise	VERB
taxlaw-2825	101	31	about	about	ADV
taxlaw-2825	101	32	one	one	NUM
taxlaw-2825	101	33	quarter	quarter	NOUN
taxlaw-2825	101	34	of	of	ADP
taxlaw-2825	101	35	total	total	ADJ
taxlaw-2825	101	36	federal	federal	ADJ
taxlaw-2825	101	37	expenditures	expenditure	NOUN
taxlaw-2825	101	38	.	.	PUNCT
taxlaw-2825	102	1	tax	tax	NOUN
taxlaw-2825	102	2	expenditure	expenditure	NOUN
taxlaw-2825	102	3	spending	spending	NOUN
taxlaw-2825	102	4	now	now	ADV
taxlaw-2825	102	5	exceeds	exceed	VERB
taxlaw-2825	102	6	national	national	ADJ
taxlaw-2825	102	7	spending	spending	NOUN
taxlaw-2825	102	8	on	on	ADP
taxlaw-2825	102	9	social	social	ADJ
taxlaw-2825	102	10	security	security	NOUN
taxlaw-2825	102	11	,	,	PUNCT
taxlaw-2825	102	12	medicare	medicare	PROPN
taxlaw-2825	102	13	and	and	CCONJ
taxlaw-2825	102	14	medicaid	medicaid	PROPN
taxlaw-2825	102	15	,	,	PUNCT
taxlaw-2825	102	16	and	and	CCONJ
taxlaw-2825	102	17	discretionary	discretionary	ADJ
taxlaw-2825	102	18	defense	defense	NOUN
taxlaw-2825	102	19	spending	spending	NOUN
taxlaw-2825	102	20	.	.	PUNCT
taxlaw-2825	103	1	chart	chart	VERB
taxlaw-2825	103	2	a	a	DET
taxlaw-2825	103	3	17	17	NUM
taxlaw-2825	103	4	the	the	DET
taxlaw-2825	103	5	increased	increase	VERB
taxlaw-2825	103	6	use	use	NOUN
taxlaw-2825	103	7	of	of	ADP
taxlaw-2825	103	8	tax	tax	NOUN
taxlaw-2825	103	9	expenditures	expenditure	NOUN
taxlaw-2825	103	10	,	,	PUNCT
taxlaw-2825	103	11	generally	generally	ADV
taxlaw-2825	103	12	,	,	PUNCT
taxlaw-2825	103	13	can	can	AUX
taxlaw-2825	103	14	in	in	ADP
taxlaw-2825	103	15	part	part	NOUN
taxlaw-2825	103	16	be	be	AUX
taxlaw-2825	103	17	tied	tie	VERB
taxlaw-2825	103	18	specifically	specifically	ADV
taxlaw-2825	103	19	to	to	ADP
taxlaw-2825	103	20	the	the	DET
taxlaw-2825	103	21	increased	increase	VERB
taxlaw-2825	103	22	use	use	NOUN
taxlaw-2825	103	23	of	of	ADP
taxlaw-2825	103	24	tax	tax	NOUN
taxlaw-2825	103	25	extenders	extender	NOUN
taxlaw-2825	103	26	.	.	PUNCT
taxlaw-2825	104	1	the	the	DET
taxlaw-2825	104	2	term	term	NOUN
taxlaw-2825	104	3	“	"	PUNCT
taxlaw-2825	104	4	tax	tax	NOUN
taxlaw-2825	104	5	extenders	extender	NOUN
taxlaw-2825	104	6	”	"	PUNCT
taxlaw-2825	104	7	refers	refer	VERB
taxlaw-2825	104	8	to	to	ADP
taxlaw-2825	104	9	the	the	DET
taxlaw-2825	104	10	subset	subset	NOUN
taxlaw-2825	104	11	of	of	ADP
taxlaw-2825	104	12	tax	tax	NOUN
taxlaw-2825	104	13	expenditure	expenditure	NOUN
taxlaw-2825	104	14	provisions	provision	NOUN
taxlaw-2825	104	15	that	that	PRON
taxlaw-2825	104	16	are	be	AUX
taxlaw-2825	104	17	passed	pass	VERB
taxlaw-2825	104	18	for	for	ADP
taxlaw-2825	104	19	short	short	ADJ
taxlaw-2825	104	20	-	-	PUNCT
taxlaw-2825	104	21	term	term	NOUN
taxlaw-2825	104	22	periods	period	NOUN
taxlaw-2825	104	23	(	(	PUNCT
taxlaw-2825	104	24	typically	typically	ADV
taxlaw-2825	104	25	one	one	NUM
taxlaw-2825	104	26	or	or	CCONJ
taxlaw-2825	104	27	two	two	NUM
taxlaw-2825	104	28	years	year	NOUN
taxlaw-2825	104	29	)	)	PUNCT
taxlaw-2825	104	30	,	,	PUNCT
taxlaw-2825	104	31	but	but	CCONJ
taxlaw-2825	104	32	nevertheless	nevertheless	ADV
taxlaw-2825	104	33	are	be	AUX
taxlaw-2825	104	34	routinely	routinely	ADV
taxlaw-2825	104	35	extended	extend	VERB
taxlaw-2825	104	36	upon	upon	SCONJ
taxlaw-2825	104	37	their	their	PRON
taxlaw-2825	104	38	expiration	expiration	NOUN
taxlaw-2825	104	39	.	.	PUNCT
taxlaw-2825	105	1	in	in	ADP
taxlaw-2825	105	2	2013	2013	NUM
taxlaw-2825	105	3	,	,	PUNCT
taxlaw-2825	105	4	there	there	PRON
taxlaw-2825	105	5	were	be	VERB
taxlaw-2825	105	6	over	over	ADP
taxlaw-2825	105	7	ninety	ninety	NUM
taxlaw-2825	105	8	such	such	ADJ
taxlaw-2825	105	9	provisions	provision	NOUN
taxlaw-2825	105	10	on	on	ADP
taxlaw-2825	105	11	the	the	DET
taxlaw-2825	105	12	books	book	NOUN
taxlaw-2825	105	13	with	with	ADP
taxlaw-2825	105	14	over	over	ADP
taxlaw-2825	105	15	fifty	fifty	NUM
taxlaw-2825	105	16	of	of	ADP
taxlaw-2825	105	17	them	they	PRON
taxlaw-2825	105	18	expiring	expire	VERB
taxlaw-2825	105	19	on	on	ADP
taxlaw-2825	105	20	december	december	PROPN
taxlaw-2825	105	21	31	31	NUM
taxlaw-2825	105	22	,	,	PUNCT
taxlaw-2825	105	23	2013	2013	NUM
taxlaw-2825	105	24	.	.	PUNCT
taxlaw-2825	106	1	18	18	NUM
taxlaw-2825	106	2	to	to	ADP
taxlaw-2825	106	3	date	date	NOUN
taxlaw-2825	106	4	,	,	PUNCT
taxlaw-2825	106	5	none	none	NOUN
taxlaw-2825	106	6	of	of	ADP
taxlaw-2825	106	7	these	these	DET
taxlaw-2825	106	8	provisions	provision	NOUN
taxlaw-2825	106	9	has	have	AUX
taxlaw-2825	106	10	been	be	AUX
taxlaw-2825	106	11	extended	extend	VERB
taxlaw-2825	106	12	,	,	PUNCT
taxlaw-2825	106	13	although	although	SCONJ
taxlaw-2825	106	14	it	it	PRON
taxlaw-2825	106	15	is	be	AUX
taxlaw-2825	106	16	anticipated	anticipate	VERB
taxlaw-2825	106	17	15	15	NUM
taxlaw-2825	106	18	the	the	DET
taxlaw-2825	106	19	katrina	katrina	PROPN
taxlaw-2825	106	20	emergency	emergency	PROPN
taxlaw-2825	106	21	tax	tax	NOUN
taxlaw-2825	106	22	relief	relief	NOUN
taxlaw-2825	106	23	act	act	NOUN
taxlaw-2825	106	24	of	of	ADP
taxlaw-2825	106	25	2005	2005	NUM
taxlaw-2825	106	26	,	,	PUNCT
taxlaw-2825	106	27	pub	pub	NOUN
taxlaw-2825	106	28	.	.	PUNCT
taxlaw-2825	107	1	l.	l.	PROPN
taxlaw-2825	107	2	no	no	INTJ
taxlaw-2825	107	3	.	.	PROPN
taxlaw-2825	108	1	109	109	NUM
taxlaw-2825	108	2	-	-	SYM
taxlaw-2825	108	3	73	73	NUM
taxlaw-2825	108	4	(	(	PUNCT
taxlaw-2825	108	5	2005	2005	NUM
taxlaw-2825	108	6	)	)	PUNCT
taxlaw-2825	108	7	;	;	PUNCT
taxlaw-2825	108	8	the	the	DET
taxlaw-2825	108	9	gulf	gulf	NOUN
taxlaw-2825	108	10	opportunity	opportunity	NOUN
taxlaw-2825	108	11	zone	zone	NOUN
taxlaw-2825	108	12	act	act	NOUN
taxlaw-2825	108	13	of	of	ADP
taxlaw-2825	108	14	2005	2005	NUM
taxlaw-2825	108	15	,	,	PUNCT
taxlaw-2825	108	16	pub	pub	NOUN
taxlaw-2825	108	17	.	.	PUNCT
taxlaw-2825	109	1	l.	l.	PROPN
taxlaw-2825	109	2	no	no	INTJ
taxlaw-2825	109	3	.	.	PROPN
taxlaw-2825	110	1	109	109	NUM
taxlaw-2825	110	2	-	-	SYM
taxlaw-2825	110	3	135	135	NUM
taxlaw-2825	110	4	(	(	PUNCT
taxlaw-2825	110	5	2005	2005	NUM
taxlaw-2825	110	6	)	)	PUNCT
taxlaw-2825	110	7	.	.	PUNCT
taxlaw-2825	111	1	16	16	NUM
taxlaw-2825	111	2	kleinbard	kleinbard	ADJ
taxlaw-2825	111	3	,	,	PUNCT
taxlaw-2825	111	4	supra	supra	PROPN
taxlaw-2825	111	5	note	note	NOUN
taxlaw-2825	111	6	6	6	NUM
taxlaw-2825	111	7	,	,	PUNCT
taxlaw-2825	111	8	at	at	ADP
taxlaw-2825	111	9	2	2	NUM
taxlaw-2825	111	10	(	(	PUNCT
taxlaw-2825	111	11	“	"	PUNCT
taxlaw-2825	111	12	by	by	ADP
taxlaw-2825	111	13	excluding	exclude	VERB
taxlaw-2825	111	14	tax	tax	NOUN
taxlaw-2825	111	15	expenditures	expenditure	NOUN
taxlaw-2825	111	16	from	from	ADP
taxlaw-2825	111	17	the	the	DET
taxlaw-2825	111	18	reach	reach	NOUN
taxlaw-2825	111	19	of	of	ADP
taxlaw-2825	111	20	most	most	ADJ
taxlaw-2825	111	21	budget	budget	NOUN
taxlaw-2825	111	22	framework	framework	NOUN
taxlaw-2825	111	23	processes	process	NOUN
taxlaw-2825	111	24	,	,	PUNCT
taxlaw-2825	111	25	congress	congress	PROPN
taxlaw-2825	111	26	privileges	privilege	VERB
taxlaw-2825	111	27	tax	tax	NOUN
taxlaw-2825	111	28	expenditures	expenditure	NOUN
taxlaw-2825	111	29	over	over	ADP
taxlaw-2825	111	30	explicit	explicit	ADJ
taxlaw-2825	111	31	spending	spending	NOUN
taxlaw-2825	111	32	…	…	PUNCT
taxlaw-2825	111	33	tax	tax	NOUN
taxlaw-2825	111	34	expenditures	expenditure	NOUN
taxlaw-2825	111	35	in	in	ADP
taxlaw-2825	111	36	fact	fact	NOUN
taxlaw-2825	111	37	have	have	AUX
taxlaw-2825	111	38	become	become	VERB
taxlaw-2825	111	39	the	the	DET
taxlaw-2825	111	40	preferred	preferred	ADJ
taxlaw-2825	111	41	vehicle	vehicle	NOUN
taxlaw-2825	111	42	for	for	ADP
taxlaw-2825	111	43	delivering	deliver	VERB
taxlaw-2825	111	44	new	new	ADJ
taxlaw-2825	111	45	spending	spending	NOUN
taxlaw-2825	111	46	programs	program	NOUN
taxlaw-2825	111	47	—	—	PUNCT
taxlaw-2825	111	48	even	even	ADV
taxlaw-2825	111	49	appropriation	appropriation	NOUN
taxlaw-2825	111	50	-	-	PUNCT
taxlaw-2825	111	51	equivalent	equivalent	ADJ
taxlaw-2825	111	52	programs	program	NOUN
taxlaw-2825	111	53	—	—	PUNCT
taxlaw-2825	111	54	in	in	ADP
taxlaw-2825	111	55	cases	case	NOUN
taxlaw-2825	111	56	where	where	SCONJ
taxlaw-2825	111	57	the	the	DET
taxlaw-2825	111	58	tax	tax	NOUN
taxlaw-2825	111	59	system	system	NOUN
taxlaw-2825	111	60	offers	offer	VERB
taxlaw-2825	111	61	no	no	DET
taxlaw-2825	111	62	particular	particular	ADJ
taxlaw-2825	111	63	advantage	advantage	NOUN
taxlaw-2825	111	64	as	as	ADP
taxlaw-2825	111	65	the	the	DET
taxlaw-2825	111	66	delivery	delivery	NOUN
taxlaw-2825	111	67	mechanism	mechanism	NOUN
taxlaw-2825	111	68	.	.	PUNCT
taxlaw-2825	111	69	”	"	PUNCT
taxlaw-2825	111	70	)	)	PUNCT
taxlaw-2825	111	71	.	.	PUNCT
taxlaw-2825	112	1	17	17	NUM
taxlaw-2825	112	2	staff	staff	NOUN
taxlaw-2825	112	3	of	of	ADP
taxlaw-2825	112	4	joint	joint	ADJ
taxlaw-2825	112	5	committee	committee	NOUN
taxlaw-2825	112	6	on	on	ADP
taxlaw-2825	112	7	taxation	taxation	NOUN
taxlaw-2825	112	8	,	,	PUNCT
taxlaw-2825	112	9	estimates	estimate	NOUN
taxlaw-2825	112	10	of	of	ADP
taxlaw-2825	112	11	federal	federal	ADJ
taxlaw-2825	112	12	tax	tax	NOUN
taxlaw-2825	112	13	expenditures	expenditure	NOUN
taxlaw-2825	112	14	for	for	ADP
taxlaw-2825	112	15	fiscal	fiscal	ADJ
taxlaw-2825	112	16	years	year	NOUN
taxlaw-2825	112	17	2014	2014	NUM
taxlaw-2825	112	18	-	-	SYM
taxlaw-2825	112	19	2018	2018	NUM
taxlaw-2825	112	20	(	(	PUNCT
taxlaw-2825	112	21	aug	aug	PROPN
taxlaw-2825	112	22	.	.	PROPN
taxlaw-2825	112	23	5	5	NUM
taxlaw-2825	112	24	,	,	PUNCT
taxlaw-2825	112	25	2014	2014	NUM
taxlaw-2825	112	26	)	)	PUNCT
taxlaw-2825	112	27	,	,	PUNCT
taxlaw-2825	112	28	available	available	ADJ
taxlaw-2825	112	29	at	at	ADP
taxlaw-2825	112	30	https://www.jct.gov/publications.html?func=download&id=4663&chk=4663&no_html=1	https://www.jct.gov/publications.html?func=download&id=4663&chk=4663&no_html=1	PROPN
taxlaw-2825	112	31	;	;	PUNCT
taxlaw-2825	112	32	hungerford	hungerford	PROPN
taxlaw-2825	112	33	,	,	PUNCT
taxlaw-2825	112	34	supra	supra	PROPN
taxlaw-2825	112	35	note	note	NOUN
taxlaw-2825	112	36	13	13	NUM
taxlaw-2825	112	37	.	.	SYM
taxlaw-2825	112	38	18	18	NUM
taxlaw-2825	112	39	staff	staff	NOUN
taxlaw-2825	112	40	of	of	ADP
taxlaw-2825	112	41	joint	joint	ADJ
taxlaw-2825	112	42	committee	committee	NOUN
taxlaw-2825	112	43	on	on	ADP
taxlaw-2825	112	44	taxation	taxation	NOUN
taxlaw-2825	112	45	,	,	PUNCT
taxlaw-2825	112	46	supra	supra	PROPN
taxlaw-2825	112	47	note	note	NOUN
taxlaw-2825	112	48	1	1	NUM
taxlaw-2825	112	49	.	.	NUM
taxlaw-2825	112	50	2014	2014	NUM
taxlaw-2825	112	51	]	]	PUNCT
taxlaw-2825	113	1	breaking	break	VERB
taxlaw-2825	113	2	the	the	DET
taxlaw-2825	113	3	spell	spell	NOUN
taxlaw-2825	113	4	of	of	ADP
taxlaw-2825	113	5	tax	tax	NOUN
taxlaw-2825	113	6	budget	budget	NOUN
taxlaw-2825	113	7	magic	magic	NOUN
taxlaw-2825	113	8	7	7	NUM
taxlaw-2825	113	9	that	that	PRON
taxlaw-2825	113	10	nearly	nearly	ADV
taxlaw-2825	113	11	all	all	PRON
taxlaw-2825	113	12	of	of	ADP
taxlaw-2825	113	13	them	they	PRON
taxlaw-2825	113	14	will	will	AUX
taxlaw-2825	113	15	be	be	AUX
taxlaw-2825	113	16	extended	extend	VERB
taxlaw-2825	113	17	retroactively	retroactively	ADV
taxlaw-2825	113	18	in	in	ADP
taxlaw-2825	113	19	some	some	DET
taxlaw-2825	113	20	form	form	NOUN
taxlaw-2825	113	21	(	(	PUNCT
taxlaw-2825	113	22	which	which	PRON
taxlaw-2825	113	23	is	be	AUX
taxlaw-2825	113	24	why	why	SCONJ
taxlaw-2825	113	25	they	they	PRON
taxlaw-2825	113	26	are	be	AUX
taxlaw-2825	113	27	also	also	ADV
taxlaw-2825	113	28	more	more	ADV
taxlaw-2825	113	29	aptly	aptly	ADV
taxlaw-2825	113	30	termed	term	VERB
taxlaw-2825	113	31	by	by	ADP
taxlaw-2825	113	32	some	some	PRON
taxlaw-2825	113	33	as	as	ADP
taxlaw-2825	113	34	the	the	DET
taxlaw-2825	113	35	“	"	PUNCT
taxlaw-2825	113	36	tax	tax	NOUN
taxlaw-2825	113	37	expirers	expirer	NOUN
taxlaw-2825	113	38	”	"	PUNCT
taxlaw-2825	113	39	)	)	PUNCT
taxlaw-2825	113	40	.	.	PUNCT
taxlaw-2825	114	1	19	19	NUM
taxlaw-2825	114	2	together	together	ADV
taxlaw-2825	114	3	,	,	PUNCT
taxlaw-2825	114	4	these	these	DET
taxlaw-2825	114	5	tax	tax	NOUN
taxlaw-2825	114	6	extenders	extender	NOUN
taxlaw-2825	114	7	accounted	account	VERB
taxlaw-2825	114	8	for	for	ADP
taxlaw-2825	114	9	almost	almost	ADV
taxlaw-2825	114	10	$	$	SYM
taxlaw-2825	114	11	50	50	NUM
taxlaw-2825	114	12	billion	billion	NUM
taxlaw-2825	114	13	of	of	ADP
taxlaw-2825	114	14	tax	tax	NOUN
taxlaw-2825	114	15	expenditures	expenditure	NOUN
taxlaw-2825	114	16	for	for	ADP
taxlaw-2825	114	17	the	the	DET
taxlaw-2825	114	18	fiscal	fiscal	ADJ
taxlaw-2825	114	19	2013	2013	NUM
taxlaw-2825	114	20	budget	budget	NOUN
taxlaw-2825	114	21	year	year	NOUN
taxlaw-2825	114	22	.	.	PUNCT
taxlaw-2825	115	1	20	20	NUM
taxlaw-2825	115	2	the	the	DET
taxlaw-2825	115	3	quintessential	quintessential	ADJ
taxlaw-2825	115	4	tax	tax	NOUN
taxlaw-2825	115	5	extender	extender	NOUN
taxlaw-2825	115	6	is	be	AUX
taxlaw-2825	115	7	the	the	DET
taxlaw-2825	115	8	research	research	NOUN
taxlaw-2825	115	9	and	and	CCONJ
taxlaw-2825	115	10	experimentation	experimentation	NOUN
taxlaw-2825	115	11	(	(	PUNCT
taxlaw-2825	115	12	r&d	r&d	NOUN
taxlaw-2825	115	13	)	)	PUNCT
taxlaw-2825	115	14	credit	credit	NOUN
taxlaw-2825	115	15	.	.	PUNCT
taxlaw-2825	116	1	21	21	NUM
taxlaw-2825	116	2	although	although	SCONJ
taxlaw-2825	116	3	the	the	DET
taxlaw-2825	116	4	r&d	r&d	NOUN
taxlaw-2825	116	5	credit	credit	NOUN
taxlaw-2825	116	6	expired	expire	VERB
taxlaw-2825	116	7	on	on	ADP
taxlaw-2825	116	8	december	december	PROPN
taxlaw-2825	116	9	31	31	NUM
taxlaw-2825	116	10	,	,	PUNCT
taxlaw-2825	116	11	2013	2013	NUM
taxlaw-2825	116	12	and	and	CCONJ
taxlaw-2825	116	13	thus	thus	ADV
taxlaw-2825	116	14	is	be	AUX
taxlaw-2825	116	15	currently	currently	ADV
taxlaw-2825	116	16	technically	technically	ADV
taxlaw-2825	116	17	in	in	ADP
taxlaw-2825	116	18	legislative	legislative	ADJ
taxlaw-2825	116	19	limbo	limbo	NOUN
taxlaw-2825	116	20	,	,	PUNCT
taxlaw-2825	116	21	to	to	AUX
taxlaw-2825	116	22	-	-	PUNCT
taxlaw-2825	116	23	date	date	NOUN
taxlaw-2825	116	24	its	its	PRON
taxlaw-2825	116	25	renewal	renewal	NOUN
taxlaw-2825	116	26	has	have	AUX
taxlaw-2825	116	27	been	be	AUX
taxlaw-2825	116	28	all	all	PRON
taxlaw-2825	116	29	but	but	CCONJ
taxlaw-2825	116	30	automatic	automatic	ADJ
taxlaw-2825	116	31	.	.	PUNCT
taxlaw-2825	117	1	in	in	ADP
taxlaw-2825	117	2	fact	fact	NOUN
taxlaw-2825	117	3	,	,	PUNCT
taxlaw-2825	117	4	it	it	PRON
taxlaw-2825	117	5	has	have	AUX
taxlaw-2825	117	6	already	already	ADV
taxlaw-2825	117	7	been	be	AUX
taxlaw-2825	117	8	extended	extend	VERB
taxlaw-2825	117	9	fifteen	fifteen	NUM
taxlaw-2825	117	10	times	time	NOUN
taxlaw-2825	117	11	since	since	SCONJ
taxlaw-2825	117	12	1981	1981	NUM
taxlaw-2825	117	13	.	.	PUNCT
taxlaw-2825	118	1	22	22	NUM
taxlaw-2825	118	2	why	why	SCONJ
taxlaw-2825	118	3	then	then	ADV
taxlaw-2825	118	4	has	have	VERB
taxlaw-2825	118	5	this	this	DET
taxlaw-2825	118	6	provision	provision	NOUN
taxlaw-2825	118	7	not	not	PART
taxlaw-2825	118	8	been	be	AUX
taxlaw-2825	118	9	permanently	permanently	ADV
taxlaw-2825	118	10	enacted	enact	VERB
taxlaw-2825	118	11	?	?	PUNCT
taxlaw-2825	119	1	why	why	SCONJ
taxlaw-2825	119	2	does	do	AUX
taxlaw-2825	119	3	congress	congress	PROPN
taxlaw-2825	119	4	go	go	VERB
taxlaw-2825	119	5	through	through	ADP
taxlaw-2825	119	6	the	the	DET
taxlaw-2825	119	7	process	process	NOUN
taxlaw-2825	119	8	of	of	ADP
taxlaw-2825	119	9	passing	pass	VERB
taxlaw-2825	119	10	new	new	ADJ
taxlaw-2825	119	11	r&d	r&d	NOUN
taxlaw-2825	119	12	credit	credit	NOUN
taxlaw-2825	119	13	legislation	legislation	NOUN
taxlaw-2825	119	14	every	every	DET
taxlaw-2825	119	15	year	year	NOUN
taxlaw-2825	119	16	or	or	CCONJ
taxlaw-2825	119	17	two	two	NUM
taxlaw-2825	119	18	when	when	SCONJ
taxlaw-2825	119	19	there	there	PRON
taxlaw-2825	119	20	seems	seem	VERB
taxlaw-2825	119	21	to	to	PART
taxlaw-2825	119	22	be	be	AUX
taxlaw-2825	119	23	a	a	DET
taxlaw-2825	119	24	pervasive	pervasive	ADJ
taxlaw-2825	119	25	political	political	ADJ
taxlaw-2825	119	26	consensus	consensus	NOUN
taxlaw-2825	119	27	over	over	ADP
taxlaw-2825	119	28	the	the	DET
taxlaw-2825	119	29	past	past	ADJ
taxlaw-2825	119	30	thirty	thirty	NUM
taxlaw-2825	119	31	years	year	NOUN
taxlaw-2825	119	32	in	in	ADP
taxlaw-2825	119	33	favor	favor	NOUN
taxlaw-2825	119	34	of	of	ADP
taxlaw-2825	119	35	granting	grant	VERB
taxlaw-2825	119	36	the	the	DET
taxlaw-2825	119	37	credit	credit	NOUN
taxlaw-2825	119	38	?	?	PUNCT
taxlaw-2825	120	1	the	the	DET
taxlaw-2825	120	2	simple	simple	ADJ
taxlaw-2825	120	3	answer	answer	NOUN
taxlaw-2825	120	4	is	be	AUX
taxlaw-2825	120	5	that	that	SCONJ
taxlaw-2825	120	6	the	the	DET
taxlaw-2825	120	7	existing	exist	VERB
taxlaw-2825	120	8	legislative	legislative	ADJ
taxlaw-2825	120	9	budgeting	budgeting	NOUN
taxlaw-2825	120	10	construct	construct	NOUN
taxlaw-2825	120	11	makes	make	VERB
taxlaw-2825	120	12	it	it	PRON
taxlaw-2825	120	13	advantageous	advantageous	ADJ
taxlaw-2825	120	14	to	to	PART
taxlaw-2825	120	15	do	do	VERB
taxlaw-2825	120	16	so	so	ADV
taxlaw-2825	120	17	.	.	PUNCT
taxlaw-2825	121	1	as	as	SCONJ
taxlaw-2825	121	2	more	more	ADV
taxlaw-2825	121	3	fully	fully	ADV
taxlaw-2825	121	4	described	describe	VERB
taxlaw-2825	121	5	below	below	ADP
taxlaw-2825	121	6	,	,	PUNCT
taxlaw-2825	121	7	when	when	SCONJ
taxlaw-2825	121	8	new	new	ADJ
taxlaw-2825	121	9	legislation	legislation	NOUN
taxlaw-2825	121	10	is	be	AUX
taxlaw-2825	121	11	introduced	introduce	VERB
taxlaw-2825	121	12	,	,	PUNCT
taxlaw-2825	121	13	its	its	PRON
taxlaw-2825	121	14	revenue	revenue	NOUN
taxlaw-2825	121	15	effects	effect	NOUN
taxlaw-2825	121	16	must	must	AUX
taxlaw-2825	121	17	be	be	AUX
taxlaw-2825	121	18	scored	score	VERB
taxlaw-2825	121	19	by	by	ADP
taxlaw-2825	121	20	the	the	DET
taxlaw-2825	121	21	congressional	congressional	ADJ
taxlaw-2825	121	22	budget	budget	NOUN
taxlaw-2825	121	23	office	office	NOUN
taxlaw-2825	121	24	(	(	PUNCT
taxlaw-2825	121	25	cbo	cbo	PROPN
taxlaw-2825	121	26	)	)	PUNCT
taxlaw-2825	121	27	and	and	CCONJ
taxlaw-2825	121	28	joint	joint	ADJ
taxlaw-2825	121	29	committee	committee	NOUN
taxlaw-2825	121	30	on	on	ADP
taxlaw-2825	121	31	taxation	taxation	NOUN
taxlaw-2825	121	32	(	(	PUNCT
taxlaw-2825	121	33	jct)—generally	jct)—generally	ADV
taxlaw-2825	121	34	for	for	ADP
taxlaw-2825	121	35	fiveand	fiveand	NOUN
taxlaw-2825	121	36	ten	ten	NUM
taxlaw-2825	121	37	-	-	PUNCT
taxlaw-2825	121	38	year	year	NOUN
taxlaw-2825	121	39	budget	budget	NOUN
taxlaw-2825	121	40	window	window	NOUN
taxlaw-2825	121	41	periods	period	NOUN
taxlaw-2825	121	42	.	.	PUNCT
taxlaw-2825	122	1	23	23	NUM
taxlaw-2825	123	1	the	the	DET
taxlaw-2825	123	2	cost	cost	NOUN
taxlaw-2825	123	3	of	of	ADP
taxlaw-2825	123	4	the	the	DET
taxlaw-2825	123	5	proposed	propose	VERB
taxlaw-2825	123	6	legislation	legislation	NOUN
taxlaw-2825	123	7	is	be	AUX
taxlaw-2825	123	8	equal	equal	ADJ
taxlaw-2825	123	9	to	to	ADP
taxlaw-2825	123	10	the	the	DET
taxlaw-2825	123	11	difference	difference	NOUN
taxlaw-2825	123	12	between	between	ADP
taxlaw-2825	123	13	the	the	DET
taxlaw-2825	123	14	total	total	ADJ
taxlaw-2825	123	15	expected	expected	ADJ
taxlaw-2825	123	16	government	government	NOUN
taxlaw-2825	123	17	revenues	revenue	NOUN
taxlaw-2825	123	18	without	without	ADP
taxlaw-2825	123	19	the	the	DET
taxlaw-2825	123	20	legislation	legislation	NOUN
taxlaw-2825	123	21	enacted	enact	VERB
taxlaw-2825	123	22	(	(	PUNCT
taxlaw-2825	123	23	the	the	DET
taxlaw-2825	123	24	“	"	PUNCT
taxlaw-2825	123	25	baseline	baseline	NOUN
taxlaw-2825	123	26	”	"	PUNCT
taxlaw-2825	123	27	)	)	PUNCT
taxlaw-2825	123	28	and	and	CCONJ
taxlaw-2825	123	29	the	the	DET
taxlaw-2825	123	30	total	total	ADJ
taxlaw-2825	123	31	expected	expected	ADJ
taxlaw-2825	123	32	government	government	NOUN
taxlaw-2825	123	33	revenues	revenue	NOUN
taxlaw-2825	123	34	with	with	ADP
taxlaw-2825	123	35	the	the	DET
taxlaw-2825	123	36	legislation	legislation	NOUN
taxlaw-2825	123	37	enacted	enact	VERB
taxlaw-2825	123	38	.	.	PUNCT
taxlaw-2825	124	1	24	24	NUM
taxlaw-2825	124	2	this	this	DET
taxlaw-2825	124	3	so	so	ADV
taxlaw-2825	124	4	-	-	PUNCT
taxlaw-2825	124	5	called	call	VERB
taxlaw-2825	124	6	“	"	PUNCT
taxlaw-2825	124	7	scoring	scoring	NOUN
taxlaw-2825	124	8	”	"	PUNCT
taxlaw-2825	124	9	of	of	ADP
taxlaw-2825	124	10	legislation	legislation	NOUN
taxlaw-2825	124	11	is	be	AUX
taxlaw-2825	124	12	intended	intend	VERB
taxlaw-2825	124	13	to	to	PART
taxlaw-2825	124	14	give	give	VERB
taxlaw-2825	124	15	legislators	legislator	NOUN
taxlaw-2825	124	16	an	an	DET
taxlaw-2825	124	17	estimate	estimate	NOUN
taxlaw-2825	124	18	of	of	ADP
taxlaw-2825	124	19	the	the	DET
taxlaw-2825	124	20	expected	expect	VERB
taxlaw-2825	124	21	fiscal	fiscal	ADJ
taxlaw-2825	124	22	impact	impact	NOUN
taxlaw-2825	124	23	the	the	DET
taxlaw-2825	124	24	proposed	propose	VERB
taxlaw-2825	124	25	legislation	legislation	NOUN
taxlaw-2825	124	26	will	will	AUX
taxlaw-2825	124	27	have	have	VERB
taxlaw-2825	124	28	on	on	ADP
taxlaw-2825	124	29	the	the	DET
taxlaw-2825	124	30	federal	federal	ADJ
taxlaw-2825	124	31	budget	budget	NOUN
taxlaw-2825	124	32	.	.	PUNCT
taxlaw-2825	125	1	with	with	ADP
taxlaw-2825	125	2	respect	respect	NOUN
taxlaw-2825	125	3	to	to	ADP
taxlaw-2825	125	4	tax	tax	NOUN
taxlaw-2825	125	5	expenditures	expenditure	NOUN
taxlaw-2825	125	6	,	,	PUNCT
taxlaw-2825	125	7	when	when	SCONJ
taxlaw-2825	125	8	permanent	permanent	ADJ
taxlaw-2825	125	9	legislation	legislation	NOUN
taxlaw-2825	125	10	is	be	AUX
taxlaw-2825	125	11	proposed	propose	VERB
taxlaw-2825	125	12	,	,	PUNCT
taxlaw-2825	125	13	the	the	DET
taxlaw-2825	125	14	scoring	scoring	NOUN
taxlaw-2825	125	15	(	(	PUNCT
taxlaw-2825	125	16	rightfully	rightfully	ADV
taxlaw-2825	125	17	)	)	PUNCT
taxlaw-2825	125	18	assumes	assume	VERB
taxlaw-2825	125	19	that	that	SCONJ
taxlaw-2825	125	20	the	the	DET
taxlaw-2825	125	21	legislation	legislation	NOUN
taxlaw-2825	125	22	will	will	AUX
taxlaw-2825	125	23	be	be	AUX
taxlaw-2825	125	24	in	in	ADP
taxlaw-2825	125	25	effect	effect	NOUN
taxlaw-2825	125	26	for	for	ADP
taxlaw-2825	125	27	the	the	DET
taxlaw-2825	125	28	entire	entire	ADJ
taxlaw-2825	125	29	budget	budget	NOUN
taxlaw-2825	125	30	window	window	NOUN
taxlaw-2825	125	31	period	period	NOUN
taxlaw-2825	125	32	.	.	PUNCT
taxlaw-2825	126	1	thus	thus	ADV
taxlaw-2825	126	2	,	,	PUNCT
taxlaw-2825	126	3	the	the	DET
taxlaw-2825	126	4	estimated	estimate	VERB
taxlaw-2825	126	5	annual	annual	ADJ
taxlaw-2825	126	6	cost	cost	NOUN
taxlaw-2825	126	7	of	of	ADP
taxlaw-2825	126	8	the	the	DET
taxlaw-2825	126	9	enacted	enact	VERB
taxlaw-2825	126	10	legislation	legislation	NOUN
taxlaw-2825	126	11	is	be	AUX
taxlaw-2825	126	12	included	include	VERB
taxlaw-2825	126	13	in	in	ADP
taxlaw-2825	126	14	the	the	DET
taxlaw-2825	126	15	scoring	scoring	NOUN
taxlaw-2825	126	16	for	for	ADP
taxlaw-2825	126	17	each	each	DET
taxlaw-2825	126	18	year	year	NOUN
taxlaw-2825	126	19	of	of	ADP
taxlaw-2825	126	20	the	the	DET
taxlaw-2825	126	21	applicable	applicable	ADJ
taxlaw-2825	126	22	budget	budget	NOUN
taxlaw-2825	126	23	window	window	NOUN
taxlaw-2825	126	24	.	.	PUNCT
taxlaw-2825	127	1	on	on	ADP
taxlaw-2825	127	2	the	the	DET
taxlaw-2825	127	3	other	other	ADJ
taxlaw-2825	127	4	hand	hand	NOUN
taxlaw-2825	127	5	,	,	PUNCT
taxlaw-2825	127	6	if	if	SCONJ
taxlaw-2825	127	7	a	a	DET
taxlaw-2825	127	8	temporary	temporary	ADJ
taxlaw-2825	127	9	provision	provision	NOUN
taxlaw-2825	127	10	is	be	AUX
taxlaw-2825	127	11	proposed	propose	VERB
taxlaw-2825	127	12	,	,	PUNCT
taxlaw-2825	127	13	the	the	DET
taxlaw-2825	127	14	scoring	scoring	NOUN
taxlaw-2825	127	15	assumes	assume	VERB
taxlaw-2825	127	16	that	that	SCONJ
taxlaw-2825	127	17	the	the	DET
taxlaw-2825	127	18	provision	provision	NOUN
taxlaw-2825	127	19	will	will	AUX
taxlaw-2825	127	20	only	only	ADV
taxlaw-2825	127	21	remain	remain	VERB
taxlaw-2825	127	22	in	in	ADP
taxlaw-2825	127	23	effect	effect	NOUN
taxlaw-2825	127	24	until	until	ADP
taxlaw-2825	127	25	its	its	PRON
taxlaw-2825	127	26	expiration	expiration	NOUN
taxlaw-2825	127	27	date	date	NOUN
taxlaw-2825	127	28	,	,	PUNCT
taxlaw-2825	127	29	even	even	ADV
taxlaw-2825	127	30	if	if	SCONJ
taxlaw-2825	127	31	it	it	PRON
taxlaw-2825	127	32	has	have	AUX
taxlaw-2825	127	33	(	(	PUNCT
taxlaw-2825	127	34	as	as	ADP
taxlaw-2825	127	35	in	in	ADP
taxlaw-2825	127	36	the	the	DET
taxlaw-2825	127	37	case	case	NOUN
taxlaw-2825	127	38	of	of	ADP
taxlaw-2825	127	39	the	the	DET
taxlaw-2825	127	40	r&d	r&d	NOUN
taxlaw-2825	127	41	credit	credit	NOUN
taxlaw-2825	127	42	for	for	ADP
taxlaw-2825	127	43	instance	instance	NOUN
taxlaw-2825	127	44	)	)	PUNCT
taxlaw-2825	127	45	been	be	AUX
taxlaw-2825	127	46	routinely	routinely	ADV
taxlaw-2825	127	47	renewed	renew	VERB
taxlaw-2825	127	48	.	.	PUNCT
taxlaw-2825	128	1	thus	thus	ADV
taxlaw-2825	128	2	,	,	PUNCT
taxlaw-2825	128	3	the	the	DET
taxlaw-2825	128	4	scoring	scoring	NOUN
taxlaw-2825	128	5	of	of	ADP
taxlaw-2825	128	6	the	the	DET
taxlaw-2825	128	7	provision	provision	NOUN
taxlaw-2825	128	8	will	will	AUX
taxlaw-2825	128	9	only	only	ADV
taxlaw-2825	128	10	include	include	VERB
taxlaw-2825	128	11	the	the	DET
taxlaw-2825	128	12	estimated	estimate	VERB
taxlaw-2825	128	13	costs	cost	NOUN
taxlaw-2825	128	14	of	of	ADP
taxlaw-2825	128	15	the	the	DET
taxlaw-2825	128	16	legislation	legislation	NOUN
taxlaw-2825	128	17	for	for	ADP
taxlaw-2825	128	18	those	those	DET
taxlaw-2825	128	19	years	year	NOUN
taxlaw-2825	128	20	during	during	ADP
taxlaw-2825	128	21	the	the	DET
taxlaw-2825	128	22	budget	budget	NOUN
taxlaw-2825	128	23	window	window	NOUN
taxlaw-2825	128	24	for	for	ADP
taxlaw-2825	128	25	which	which	PRON
taxlaw-2825	128	26	the	the	DET
taxlaw-2825	128	27	proposed	propose	VERB
taxlaw-2825	128	28	legislation	legislation	NOUN
taxlaw-2825	128	29	is	be	AUX
taxlaw-2825	128	30	scheduled	schedule	VERB
taxlaw-2825	128	31	to	to	PART
taxlaw-2825	128	32	be	be	AUX
taxlaw-2825	128	33	in	in	ADP
taxlaw-2825	128	34	effect	effect	NOUN
taxlaw-2825	128	35	.	.	PUNCT
taxlaw-2825	129	1	so	so	ADV
taxlaw-2825	129	2	,	,	PUNCT
taxlaw-2825	129	3	for	for	ADP
taxlaw-2825	129	4	example	example	NOUN
taxlaw-2825	129	5	,	,	PUNCT
taxlaw-2825	129	6	if	if	SCONJ
taxlaw-2825	129	7	a	a	DET
taxlaw-2825	129	8	temporary	temporary	ADJ
taxlaw-2825	129	9	twoyear	twoyear	NOUN
taxlaw-2825	129	10	tax	tax	NOUN
taxlaw-2825	129	11	expenditure	expenditure	NOUN
taxlaw-2825	129	12	is	be	AUX
taxlaw-2825	129	13	proposed	propose	VERB
taxlaw-2825	129	14	,	,	PUNCT
taxlaw-2825	129	15	the	the	DET
taxlaw-2825	129	16	scoring	scoring	NOUN
taxlaw-2825	129	17	will	will	AUX
taxlaw-2825	129	18	only	only	ADV
taxlaw-2825	129	19	include	include	VERB
taxlaw-2825	129	20	costs	cost	NOUN
taxlaw-2825	129	21	associated	associate	VERB
taxlaw-2825	129	22	with	with	ADP
taxlaw-2825	129	23	the	the	DET
taxlaw-2825	129	24	provision	provision	NOUN
taxlaw-2825	129	25	for	for	ADP
taxlaw-2825	129	26	that	that	DET
taxlaw-2825	129	27	two	two	NUM
taxlaw-2825	129	28	-	-	PUNCT
taxlaw-2825	129	29	year	year	NOUN
taxlaw-2825	129	30	period	period	NOUN
taxlaw-2825	129	31	.	.	PUNCT
taxlaw-2825	130	1	this	this	DET
taxlaw-2825	130	2	budget	budget	NOUN
taxlaw-2825	130	3	rule	rule	NOUN
taxlaw-2825	130	4	for	for	ADP
taxlaw-2825	130	5	temporary	temporary	ADJ
taxlaw-2825	130	6	tax	tax	NOUN
taxlaw-2825	130	7	expenditures	expenditure	NOUN
taxlaw-2825	130	8	is	be	AUX
taxlaw-2825	130	9	in	in	ADP
taxlaw-2825	130	10	direct	direct	ADJ
taxlaw-2825	130	11	contrast	contrast	NOUN
taxlaw-2825	130	12	to	to	ADP
taxlaw-2825	130	13	how	how	SCONJ
taxlaw-2825	130	14	mandatory	mandatory	ADJ
taxlaw-2825	130	15	spending	spending	NOUN
taxlaw-2825	130	16	programs	program	NOUN
taxlaw-2825	130	17	are	be	AUX
taxlaw-2825	130	18	scored	score	VERB
taxlaw-2825	130	19	.	.	PUNCT
taxlaw-2825	131	1	if	if	SCONJ
taxlaw-2825	131	2	any	any	DET
taxlaw-2825	131	3	proposed	propose	VERB
taxlaw-2825	131	4	mandatory	mandatory	ADJ
taxlaw-2825	131	5	spending	spending	NOUN
taxlaw-2825	131	6	program	program	NOUN
taxlaw-2825	131	7	contains	contain	VERB
taxlaw-2825	131	8	a	a	DET
taxlaw-2825	131	9	provision	provision	NOUN
taxlaw-2825	131	10	that	that	PRON
taxlaw-2825	131	11	has	have	VERB
taxlaw-2825	131	12	annual	annual	ADJ
taxlaw-2825	131	13	costs	cost	NOUN
taxlaw-2825	131	14	in	in	ADP
taxlaw-2825	131	15	excess	excess	NOUN
taxlaw-2825	131	16	of	of	ADP
taxlaw-2825	131	17	$	$	SYM
taxlaw-2825	131	18	50	50	NUM
taxlaw-2825	131	19	million	million	NUM
taxlaw-2825	131	20	,	,	PUNCT
taxlaw-2825	131	21	it	it	PRON
taxlaw-2825	131	22	is	be	AUX
taxlaw-2825	131	23	treated	treat	VERB
taxlaw-2825	131	24	as	as	ADP
taxlaw-2825	131	25	remaining	remain	VERB
taxlaw-2825	131	26	in	in	ADP
taxlaw-2825	131	27	effect	effect	NOUN
taxlaw-2825	131	28	throughout	throughout	ADP
taxlaw-2825	131	29	the	the	DET
taxlaw-2825	131	30	entire	entire	ADJ
taxlaw-2825	131	31	budget	budget	NOUN
taxlaw-2825	131	32	window	window	NOUN
taxlaw-2825	131	33	period	period	NOUN
taxlaw-2825	131	34	,	,	PUNCT
taxlaw-2825	131	35	even	even	ADV
taxlaw-2825	131	36	if	if	SCONJ
taxlaw-2825	131	37	the	the	DET
taxlaw-2825	131	38	enabling	enable	VERB
taxlaw-2825	131	39	19	19	NUM
taxlaw-2825	131	40	in	in	ADP
taxlaw-2825	131	41	fact	fact	NOUN
taxlaw-2825	131	42	,	,	PUNCT
taxlaw-2825	131	43	on	on	ADP
taxlaw-2825	131	44	april	april	PROPN
taxlaw-2825	131	45	3	3	NUM
taxlaw-2825	131	46	,	,	PUNCT
taxlaw-2825	131	47	2014	2014	NUM
taxlaw-2825	131	48	the	the	DET
taxlaw-2825	131	49	senate	senate	PROPN
taxlaw-2825	131	50	finance	finance	PROPN
taxlaw-2825	131	51	committee	committee	PROPN
taxlaw-2825	131	52	approved	approve	VERB
taxlaw-2825	131	53	a	a	DET
taxlaw-2825	131	54	bill	bill	NOUN
taxlaw-2825	131	55	to	to	PART
taxlaw-2825	131	56	extend	extend	VERB
taxlaw-2825	131	57	almost	almost	ADV
taxlaw-2825	131	58	all	all	PRON
taxlaw-2825	131	59	of	of	ADP
taxlaw-2825	131	60	the	the	DET
taxlaw-2825	131	61	expired	expired	ADJ
taxlaw-2825	131	62	tax	tax	NOUN
taxlaw-2825	131	63	provisions	provision	NOUN
taxlaw-2825	131	64	for	for	ADP
taxlaw-2825	131	65	two	two	NUM
taxlaw-2825	131	66	years	year	NOUN
taxlaw-2825	131	67	at	at	ADP
taxlaw-2825	131	68	a	a	DET
taxlaw-2825	131	69	projected	project	VERB
taxlaw-2825	131	70	cost	cost	NOUN
taxlaw-2825	131	71	of	of	ADP
taxlaw-2825	131	72	$	$	SYM
taxlaw-2825	131	73	85	85	NUM
taxlaw-2825	131	74	billion	billion	NUM
taxlaw-2825	131	75	.	.	PUNCT
taxlaw-2825	132	1	expiring	expire	VERB
taxlaw-2825	132	2	provisions	provision	NOUN
taxlaw-2825	132	3	improvement	improvement	VERB
taxlaw-2825	132	4	reform	reform	NOUN
taxlaw-2825	132	5	and	and	CCONJ
taxlaw-2825	132	6	efficiency	efficiency	NOUN
taxlaw-2825	132	7	(	(	PUNCT
taxlaw-2825	132	8	expire	expire	NOUN
taxlaw-2825	132	9	)	)	PUNCT
taxlaw-2825	132	10	act	act	NOUN
taxlaw-2825	132	11	(	(	PUNCT
taxlaw-2825	132	12	2014	2014	NUM
taxlaw-2825	132	13	)	)	PUNCT
taxlaw-2825	132	14	,	,	PUNCT
taxlaw-2825	132	15	available	available	ADJ
taxlaw-2825	132	16	at	at	ADP
taxlaw-2825	132	17	http://www.finance.senate.gov/newsroom/chairman/release/?id=43dc8d45-2748-4b19-820d-20f6c0be506d	http://www.finance.senate.gov/newsroom/chairman/release/?id=43dc8d45-2748-4b19-820d-20f6c0be506d	PROPN
taxlaw-2825	132	18	.	.	PUNCT
taxlaw-2825	133	1	20	20	NUM
taxlaw-2825	133	2	center	center	NOUN
taxlaw-2825	133	3	on	on	ADP
taxlaw-2825	133	4	budget	budget	NOUN
taxlaw-2825	133	5	and	and	CCONJ
taxlaw-2825	133	6	policy	policy	NOUN
taxlaw-2825	133	7	priorities	priority	NOUN
taxlaw-2825	133	8	,	,	PUNCT
taxlaw-2825	133	9	paying	pay	VERB
taxlaw-2825	133	10	for	for	ADP
taxlaw-2825	133	11	“	"	PUNCT
taxlaw-2825	133	12	tax	tax	NOUN
taxlaw-2825	133	13	extenders	extender	NOUN
taxlaw-2825	133	14	”	"	PUNCT
taxlaw-2825	133	15	would	would	AUX
taxlaw-2825	133	16	shrink	shrink	VERB
taxlaw-2825	133	17	projected	project	VERB
taxlaw-2825	133	18	increase	increase	NOUN
taxlaw-2825	133	19	in	in	ADP
taxlaw-2825	133	20	debt	debt	NOUN
taxlaw-2825	133	21	ratio	ratio	NOUN
taxlaw-2825	133	22	by	by	ADP
taxlaw-2825	133	23	one	one	NUM
taxlaw-2825	133	24	-	-	PUNCT
taxlaw-2825	133	25	third	third	NOUN
taxlaw-2825	133	26	,	,	PUNCT
taxlaw-2825	133	27	(	(	PUNCT
taxlaw-2825	133	28	dec	dec	PROPN
taxlaw-2825	133	29	.	.	PROPN
taxlaw-2825	133	30	9	9	NUM
taxlaw-2825	133	31	,	,	PUNCT
taxlaw-2825	133	32	2013	2013	NUM
taxlaw-2825	133	33	)	)	PUNCT
taxlaw-2825	133	34	,	,	PUNCT
taxlaw-2825	133	35	available	available	ADJ
taxlaw-2825	133	36	at	at	ADP
taxlaw-2825	133	37	http://www.cbpp.org/cms/?fa=view&id=4058	http://www.cbpp.org/cms/?fa=view&id=4058	NOUN
taxlaw-2825	133	38	.	.	PROPN
taxlaw-2825	133	39	21	21	NUM
taxlaw-2825	133	40	also	also	ADV
taxlaw-2825	133	41	referred	refer	VERB
taxlaw-2825	133	42	to	to	ADP
taxlaw-2825	133	43	by	by	ADP
taxlaw-2825	133	44	some	some	PRON
taxlaw-2825	133	45	as	as	ADP
taxlaw-2825	133	46	the	the	DET
taxlaw-2825	133	47	“	"	PUNCT
taxlaw-2825	133	48	r&e	r&e	PROPN
taxlaw-2825	133	49	”	"	PUNCT
taxlaw-2825	133	50	credit	credit	NOUN
taxlaw-2825	133	51	.	.	PUNCT
taxlaw-2825	134	1	22	22	NUM
taxlaw-2825	134	2	u.s	u.s	PROPN
taxlaw-2825	134	3	.	.	PROPN
taxlaw-2825	134	4	senate	senate	PROPN
taxlaw-2825	134	5	committee	committee	PROPN
taxlaw-2825	134	6	on	on	ADP
taxlaw-2825	134	7	finance	finance	NOUN
taxlaw-2825	134	8	,	,	PUNCT
taxlaw-2825	134	9	business	business	NOUN
taxlaw-2825	134	10	investment	investment	NOUN
taxlaw-2825	134	11	and	and	CCONJ
taxlaw-2825	134	12	innovation	innovation	NOUN
taxlaw-2825	134	13	,	,	PUNCT
taxlaw-2825	134	14	at	at	ADP
taxlaw-2825	134	15	3	3	NUM
taxlaw-2825	134	16	(	(	PUNCT
taxlaw-2825	134	17	april	april	PROPN
taxlaw-2825	134	18	11	11	NUM
taxlaw-2825	134	19	,	,	PUNCT
taxlaw-2825	134	20	2013	2013	NUM
taxlaw-2825	134	21	)	)	PUNCT
taxlaw-2825	134	22	,	,	PUNCT
taxlaw-2825	134	23	available	available	ADJ
taxlaw-2825	134	24	at	at	ADP
taxlaw-2825	134	25	http://www.finance.senate.gov/imo/media/doc/04112013%20business%20investment%20and%20innovation	http://www.finance.senate.gov/imo/media/doc/04112013%20business%20investment%20and%20innovation	PROPN
taxlaw-2825	134	26	3.pdf	3.pdf	NOUN
taxlaw-2825	134	27	.	.	PUNCT
taxlaw-2825	135	1	23	23	NUM
taxlaw-2825	135	2	see	see	VERB
taxlaw-2825	135	3	h.r	h.r	PROPN
taxlaw-2825	135	4	.	.	PROPN
taxlaw-2825	135	5	res	re	NOUN
taxlaw-2825	135	6	.	.	PROPN
taxlaw-2825	135	7	5	5	NUM
taxlaw-2825	135	8	,	,	PUNCT
taxlaw-2825	135	9	111th	111th	ADJ
taxlaw-2825	135	10	cong	cong	NOUN
taxlaw-2825	135	11	.	.	PUNCT
taxlaw-2825	136	1	§	§	NOUN
taxlaw-2825	136	2	2(j	2(j	NUM
taxlaw-2825	136	3	)	)	PUNCT
taxlaw-2825	136	4	(	(	PUNCT
taxlaw-2825	136	5	2009	2009	NUM
taxlaw-2825	136	6	)	)	PUNCT
taxlaw-2825	136	7	;	;	PUNCT
taxlaw-2825	137	1	s.	s.	PROPN
taxlaw-2825	137	2	con	con	PROPN
taxlaw-2825	137	3	.	.	PUNCT
taxlaw-2825	138	1	res	re	NOUN
taxlaw-2825	138	2	.	.	PROPN
taxlaw-2825	139	1	21	21	NUM
taxlaw-2825	139	2	,	,	PUNCT
taxlaw-2825	139	3	110th	110th	ADJ
taxlaw-2825	139	4	cong	cong	NOUN
taxlaw-2825	139	5	.	.	PUNCT
taxlaw-2825	140	1	§	§	PROPN
taxlaw-2825	140	2	201(a	201(a	NUM
taxlaw-2825	140	3	)	)	PUNCT
taxlaw-2825	140	4	(	(	PUNCT
taxlaw-2825	140	5	2007	2007	NUM
taxlaw-2825	140	6	)	)	PUNCT
taxlaw-2825	140	7	.	.	PUNCT
taxlaw-2825	141	1	24	24	NUM
taxlaw-2825	141	2	i	i	PROPN
taxlaw-2825	141	3	d.	d.	PROPN
taxlaw-2825	141	4	8	8	PROPN
taxlaw-2825	141	5	columbia	columbia	PROPN
taxlaw-2825	141	6	journal	journal	PROPN
taxlaw-2825	141	7	of	of	ADP
taxlaw-2825	141	8	tax	tax	NOUN
taxlaw-2825	141	9	law	law	NOUN
taxlaw-2825	141	10	[	[	X
taxlaw-2825	141	11	vol.6:1	vol.6:1	X
taxlaw-2825	141	12	statute	statute	NOUN
taxlaw-2825	141	13	expires	expire	VERB
taxlaw-2825	141	14	prior	prior	ADV
taxlaw-2825	141	15	to	to	ADP
taxlaw-2825	141	16	the	the	DET
taxlaw-2825	141	17	end	end	NOUN
taxlaw-2825	141	18	of	of	ADP
taxlaw-2825	141	19	the	the	DET
taxlaw-2825	141	20	budget	budget	NOUN
taxlaw-2825	141	21	window	window	NOUN
taxlaw-2825	141	22	.	.	PUNCT
taxlaw-2825	142	1	25	25	NUM
taxlaw-2825	142	2	as	as	ADP
taxlaw-2825	142	3	a	a	DET
taxlaw-2825	142	4	result	result	NOUN
taxlaw-2825	142	5	,	,	PUNCT
taxlaw-2825	142	6	from	from	ADP
taxlaw-2825	142	7	a	a	DET
taxlaw-2825	142	8	scoring	scoring	NOUN
taxlaw-2825	142	9	perspective	perspective	NOUN
taxlaw-2825	142	10	,	,	PUNCT
taxlaw-2825	142	11	there	there	PRON
taxlaw-2825	142	12	is	be	VERB
taxlaw-2825	142	13	no	no	DET
taxlaw-2825	142	14	up	up	ADJ
taxlaw-2825	142	15	-	-	PUNCT
taxlaw-2825	142	16	front	front	NOUN
taxlaw-2825	142	17	advantage	advantage	NOUN
taxlaw-2825	142	18	to	to	ADP
taxlaw-2825	142	19	enacting	enact	VERB
taxlaw-2825	142	20	a	a	DET
taxlaw-2825	142	21	temporary	temporary	ADJ
taxlaw-2825	142	22	mandatory	mandatory	ADJ
taxlaw-2825	142	23	spending	spending	NOUN
taxlaw-2825	142	24	provision	provision	NOUN
taxlaw-2825	142	25	,	,	PUNCT
taxlaw-2825	142	26	because	because	SCONJ
taxlaw-2825	142	27	all	all	DET
taxlaw-2825	142	28	non	non	ADJ
taxlaw-2825	142	29	-	-	ADJ
taxlaw-2825	142	30	de	de	ADJ
taxlaw-2825	142	31	minimis	minimis	NOUN
taxlaw-2825	142	32	legislation	legislation	NOUN
taxlaw-2825	142	33	is	be	AUX
taxlaw-2825	142	34	assumed	assume	VERB
taxlaw-2825	142	35	to	to	PART
taxlaw-2825	142	36	endure	endure	VERB
taxlaw-2825	142	37	even	even	ADV
taxlaw-2825	142	38	if	if	SCONJ
taxlaw-2825	142	39	by	by	ADP
taxlaw-2825	142	40	its	its	PRON
taxlaw-2825	142	41	terms	term	NOUN
taxlaw-2825	142	42	it	it	PRON
taxlaw-2825	142	43	is	be	AUX
taxlaw-2825	142	44	scheduled	schedule	VERB
taxlaw-2825	142	45	to	to	PART
taxlaw-2825	142	46	sunset	sunset	VERB
taxlaw-2825	142	47	.	.	PUNCT
taxlaw-2825	143	1	26	26	NUM
taxlaw-2825	144	1	the	the	DET
taxlaw-2825	144	2	different	different	ADJ
taxlaw-2825	144	3	scoring	scoring	NOUN
taxlaw-2825	144	4	procedures	procedure	NOUN
taxlaw-2825	144	5	for	for	ADP
taxlaw-2825	144	6	these	these	DET
taxlaw-2825	144	7	two	two	NUM
taxlaw-2825	144	8	approaches	approach	NOUN
taxlaw-2825	144	9	can	can	AUX
taxlaw-2825	144	10	produce	produce	VERB
taxlaw-2825	144	11	drastically	drastically	ADV
taxlaw-2825	144	12	different	different	ADJ
taxlaw-2825	144	13	results	result	NOUN
taxlaw-2825	144	14	.	.	PUNCT
taxlaw-2825	145	1	for	for	ADP
taxlaw-2825	145	2	example	example	NOUN
taxlaw-2825	145	3	,	,	PUNCT
taxlaw-2825	145	4	the	the	DET
taxlaw-2825	145	5	typical	typical	ADJ
taxlaw-2825	145	6	two	two	NUM
taxlaw-2825	145	7	-	-	PUNCT
taxlaw-2825	145	8	year	year	NOUN
taxlaw-2825	145	9	extension	extension	NOUN
taxlaw-2825	145	10	of	of	ADP
taxlaw-2825	145	11	the	the	DET
taxlaw-2825	145	12	r&d	r&d	NOUN
taxlaw-2825	145	13	tax	tax	NOUN
taxlaw-2825	145	14	credit	credit	NOUN
taxlaw-2825	145	15	is	be	AUX
taxlaw-2825	145	16	estimated	estimate	VERB
taxlaw-2825	145	17	to	to	PART
taxlaw-2825	145	18	result	result	VERB
taxlaw-2825	145	19	in	in	ADP
taxlaw-2825	145	20	federal	federal	ADJ
taxlaw-2825	145	21	outlays	outlay	NOUN
taxlaw-2825	145	22	of	of	ADP
taxlaw-2825	145	23	$	$	SYM
taxlaw-2825	145	24	15	15	NUM
taxlaw-2825	145	25	billion	billion	NUM
taxlaw-2825	145	26	.	.	PUNCT
taxlaw-2825	146	1	27	27	NUM
taxlaw-2825	146	2	on	on	ADP
taxlaw-2825	146	3	the	the	DET
taxlaw-2825	146	4	other	other	ADJ
taxlaw-2825	146	5	hand	hand	NOUN
taxlaw-2825	146	6	,	,	PUNCT
taxlaw-2825	146	7	if	if	SCONJ
taxlaw-2825	146	8	the	the	DET
taxlaw-2825	146	9	r&d	r&d	NOUN
taxlaw-2825	146	10	credit	credit	NOUN
taxlaw-2825	146	11	were	be	AUX
taxlaw-2825	146	12	to	to	PART
taxlaw-2825	146	13	either	either	CCONJ
taxlaw-2825	146	14	be	be	AUX
taxlaw-2825	146	15	made	make	VERB
taxlaw-2825	146	16	permanent	permanent	ADJ
taxlaw-2825	146	17	or	or	CCONJ
taxlaw-2825	146	18	if	if	SCONJ
taxlaw-2825	146	19	it	it	PRON
taxlaw-2825	146	20	were	be	AUX
taxlaw-2825	146	21	to	to	PART
taxlaw-2825	146	22	be	be	AUX
taxlaw-2825	146	23	scored	score	VERB
taxlaw-2825	146	24	as	as	ADP
taxlaw-2825	146	25	permanent	permanent	ADJ
taxlaw-2825	146	26	(	(	PUNCT
taxlaw-2825	146	27	like	like	ADP
taxlaw-2825	146	28	a	a	DET
taxlaw-2825	146	29	mandatory	mandatory	ADJ
taxlaw-2825	146	30	program	program	NOUN
taxlaw-2825	146	31	would	would	AUX
taxlaw-2825	146	32	be	be	AUX
taxlaw-2825	146	33	)	)	PUNCT
taxlaw-2825	146	34	,	,	PUNCT
taxlaw-2825	146	35	its	its	PRON
taxlaw-2825	146	36	ten	ten	NUM
taxlaw-2825	146	37	-	-	PUNCT
taxlaw-2825	146	38	year	year	NOUN
taxlaw-2825	146	39	cost	cost	NOUN
taxlaw-2825	146	40	would	would	AUX
taxlaw-2825	146	41	total	total	VERB
taxlaw-2825	146	42	nearly	nearly	ADV
taxlaw-2825	146	43	$	$	SYM
taxlaw-2825	146	44	100	100	NUM
taxlaw-2825	146	45	billion	billion	NUM
taxlaw-2825	146	46	.	.	PUNCT
taxlaw-2825	147	1	28	28	NUM
taxlaw-2825	148	1	thus	thus	ADV
taxlaw-2825	148	2	,	,	PUNCT
taxlaw-2825	148	3	when	when	SCONJ
taxlaw-2825	148	4	lawmakers	lawmaker	NOUN
taxlaw-2825	148	5	are	be	AUX
taxlaw-2825	148	6	trying	try	VERB
taxlaw-2825	148	7	to	to	PART
taxlaw-2825	148	8	comply	comply	VERB
taxlaw-2825	148	9	with	with	ADP
taxlaw-2825	148	10	paygo	paygo	NOUN
taxlaw-2825	148	11	principles	principle	NOUN
taxlaw-2825	148	12	and	and	CCONJ
taxlaw-2825	148	13	enact	enact	VERB
taxlaw-2825	148	14	revenue	revenue	NOUN
taxlaw-2825	148	15	neutral	neutral	ADJ
taxlaw-2825	148	16	legislation	legislation	NOUN
taxlaw-2825	148	17	,	,	PUNCT
taxlaw-2825	148	18	a	a	DET
taxlaw-2825	148	19	two	two	NUM
taxlaw-2825	148	20	-	-	PUNCT
taxlaw-2825	148	21	year	year	NOUN
taxlaw-2825	148	22	r&d	r&d	NOUN
taxlaw-2825	148	23	credit	credit	NOUN
taxlaw-2825	148	24	will	will	AUX
taxlaw-2825	148	25	only	only	ADV
taxlaw-2825	148	26	need	need	VERB
taxlaw-2825	148	27	to	to	PART
taxlaw-2825	148	28	be	be	AUX
taxlaw-2825	148	29	offset	offset	VERB
taxlaw-2825	148	30	with	with	ADP
taxlaw-2825	148	31	new	new	ADJ
taxlaw-2825	148	32	spending	spending	NOUN
taxlaw-2825	148	33	cuts	cut	NOUN
taxlaw-2825	148	34	or	or	CCONJ
taxlaw-2825	148	35	revenue	revenue	NOUN
taxlaw-2825	148	36	sources	source	NOUN
taxlaw-2825	148	37	totaling	total	VERB
taxlaw-2825	148	38	$	$	SYM
taxlaw-2825	148	39	15	15	NUM
taxlaw-2825	148	40	billion	billion	NUM
taxlaw-2825	148	41	rather	rather	ADV
taxlaw-2825	148	42	than	than	ADP
taxlaw-2825	148	43	$	$	SYM
taxlaw-2825	148	44	100	100	NUM
taxlaw-2825	148	45	billion	billion	NUM
taxlaw-2825	148	46	.	.	PUNCT
taxlaw-2825	149	1	this	this	DET
taxlaw-2825	149	2	scoring	scoring	NOUN
taxlaw-2825	149	3	advantage	advantage	NOUN
taxlaw-2825	149	4	that	that	SCONJ
taxlaw-2825	149	5	tax	tax	NOUN
taxlaw-2825	149	6	expenditures	expenditure	NOUN
taxlaw-2825	149	7	are	be	AUX
taxlaw-2825	149	8	afforded	afford	VERB
taxlaw-2825	149	9	in	in	ADP
taxlaw-2825	149	10	the	the	DET
taxlaw-2825	149	11	budget	budget	NOUN
taxlaw-2825	149	12	legislative	legislative	ADJ
taxlaw-2825	149	13	process	process	NOUN
taxlaw-2825	149	14	,	,	PUNCT
taxlaw-2825	149	15	combined	combine	VERB
taxlaw-2825	149	16	with	with	ADP
taxlaw-2825	149	17	other	other	ADJ
taxlaw-2825	149	18	procedural	procedural	ADJ
taxlaw-2825	149	19	advantages	advantage	NOUN
taxlaw-2825	149	20	discussed	discuss	VERB
taxlaw-2825	149	21	below	below	ADV
taxlaw-2825	149	22	,	,	PUNCT
taxlaw-2825	149	23	have	have	AUX
taxlaw-2825	149	24	spurred	spur	VERB
taxlaw-2825	149	25	the	the	DET
taxlaw-2825	149	26	increased	increase	VERB
taxlaw-2825	149	27	use	use	NOUN
taxlaw-2825	149	28	of	of	ADP
taxlaw-2825	149	29	temporary	temporary	ADJ
taxlaw-2825	149	30	tax	tax	NOUN
taxlaw-2825	149	31	provisions	provision	NOUN
taxlaw-2825	149	32	as	as	ADP
taxlaw-2825	149	33	a	a	DET
taxlaw-2825	149	34	legislative	legislative	ADJ
taxlaw-2825	149	35	tool	tool	NOUN
taxlaw-2825	149	36	.	.	PUNCT
taxlaw-2825	150	1	b.	b.	PROPN
taxlaw-2825	150	2	budget	budget	NOUN
taxlaw-2825	150	3	rules	rule	NOUN
taxlaw-2825	150	4	in	in	ADP
taxlaw-2825	150	5	order	order	NOUN
taxlaw-2825	150	6	to	to	PART
taxlaw-2825	150	7	give	give	VERB
taxlaw-2825	150	8	a	a	DET
taxlaw-2825	150	9	more	more	ADV
taxlaw-2825	150	10	complete	complete	ADJ
taxlaw-2825	150	11	picture	picture	NOUN
taxlaw-2825	150	12	of	of	ADP
taxlaw-2825	150	13	the	the	DET
taxlaw-2825	150	14	budgetary	budgetary	ADJ
taxlaw-2825	150	15	backdrop	backdrop	NOUN
taxlaw-2825	150	16	that	that	PRON
taxlaw-2825	150	17	governs	govern	VERB
taxlaw-2825	150	18	this	this	DET
taxlaw-2825	150	19	process	process	NOUN
taxlaw-2825	150	20	,	,	PUNCT
taxlaw-2825	150	21	i	i	PRON
taxlaw-2825	150	22	will	will	AUX
taxlaw-2825	150	23	first	first	ADV
taxlaw-2825	150	24	briefly	briefly	ADV
taxlaw-2825	150	25	discuss	discuss	VERB
taxlaw-2825	150	26	the	the	DET
taxlaw-2825	150	27	basic	basic	ADJ
taxlaw-2825	150	28	practices	practice	NOUN
taxlaw-2825	150	29	governing	govern	VERB
taxlaw-2825	150	30	the	the	DET
taxlaw-2825	150	31	budget	budget	NOUN
taxlaw-2825	150	32	process	process	NOUN
taxlaw-2825	150	33	.	.	PUNCT
taxlaw-2825	151	1	i	i	PRON
taxlaw-2825	151	2	will	will	AUX
taxlaw-2825	151	3	then	then	ADV
taxlaw-2825	151	4	talk	talk	VERB
taxlaw-2825	151	5	about	about	ADP
taxlaw-2825	151	6	specific	specific	ADJ
taxlaw-2825	151	7	budgetary	budgetary	ADJ
taxlaw-2825	151	8	rules	rule	NOUN
taxlaw-2825	151	9	that	that	PRON
taxlaw-2825	151	10	impact	impact	VERB
taxlaw-2825	151	11	the	the	DET
taxlaw-2825	151	12	enactment	enactment	NOUN
taxlaw-2825	151	13	of	of	ADP
taxlaw-2825	151	14	tax	tax	NOUN
taxlaw-2825	151	15	expenditures	expenditure	NOUN
taxlaw-2825	151	16	by	by	ADP
taxlaw-2825	151	17	creating	create	VERB
taxlaw-2825	151	18	biases	bias	NOUN
taxlaw-2825	151	19	for	for	ADP
taxlaw-2825	151	20	temporary	temporary	ADJ
taxlaw-2825	151	21	provisions	provision	NOUN
taxlaw-2825	151	22	,	,	PUNCT
taxlaw-2825	151	23	such	such	ADJ
taxlaw-2825	151	24	as	as	ADP
taxlaw-2825	151	25	the	the	DET
taxlaw-2825	151	26	paygo	paygo	NOUN
taxlaw-2825	151	27	and	and	CCONJ
taxlaw-2825	151	28	byrd	byrd	PROPN
taxlaw-2825	151	29	rules	rule	NOUN
taxlaw-2825	151	30	.	.	PUNCT
taxlaw-2825	152	1	1	1	X
taxlaw-2825	152	2	.	.	X
taxlaw-2825	152	3	overview	overview	NOUN
taxlaw-2825	152	4	every	every	DET
taxlaw-2825	152	5	year	year	NOUN
taxlaw-2825	152	6	congress	congress	PROPN
taxlaw-2825	152	7	funds	fund	VERB
taxlaw-2825	152	8	discretionary	discretionary	ADJ
taxlaw-2825	152	9	spending	spending	NOUN
taxlaw-2825	152	10	programs	program	NOUN
taxlaw-2825	152	11	through	through	ADP
taxlaw-2825	152	12	the	the	DET
taxlaw-2825	152	13	annual	annual	ADJ
taxlaw-2825	152	14	appropriations	appropriation	NOUN
taxlaw-2825	152	15	process	process	NOUN
taxlaw-2825	152	16	.	.	PUNCT
taxlaw-2825	153	1	29	29	NUM
taxlaw-2825	154	1	these	these	DET
taxlaw-2825	154	2	programs	program	NOUN
taxlaw-2825	154	3	include	include	VERB
taxlaw-2825	154	4	national	national	ADJ
taxlaw-2825	154	5	defense	defense	NOUN
taxlaw-2825	154	6	,	,	PUNCT
taxlaw-2825	154	7	homeland	homeland	NOUN
taxlaw-2825	154	8	security	security	NOUN
taxlaw-2825	154	9	,	,	PUNCT
taxlaw-2825	154	10	transportation	transportation	NOUN
taxlaw-2825	154	11	,	,	PUNCT
taxlaw-2825	154	12	agriculture	agriculture	NOUN
taxlaw-2825	154	13	,	,	PUNCT
taxlaw-2825	154	14	education	education	NOUN
taxlaw-2825	154	15	,	,	PUNCT
taxlaw-2825	154	16	and	and	CCONJ
taxlaw-2825	154	17	general	general	ADJ
taxlaw-2825	154	18	government	government	NOUN
taxlaw-2825	154	19	operations	operation	NOUN
taxlaw-2825	154	20	.	.	PUNCT
taxlaw-2825	155	1	30	30	NUM
taxlaw-2825	155	2	certain	certain	ADJ
taxlaw-2825	155	3	rules	rule	NOUN
taxlaw-2825	155	4	and	and	CCONJ
taxlaw-2825	155	5	procedures	procedure	NOUN
taxlaw-2825	155	6	govern	govern	VERB
taxlaw-2825	155	7	the	the	DET
taxlaw-2825	155	8	consideration	consideration	NOUN
taxlaw-2825	155	9	of	of	ADP
taxlaw-2825	155	10	appropriations	appropriation	NOUN
taxlaw-2825	155	11	measures	measure	NOUN
taxlaw-2825	155	12	,	,	PUNCT
taxlaw-2825	155	13	which	which	PRON
taxlaw-2825	155	14	are	be	AUX
taxlaw-2825	155	15	under	under	ADP
taxlaw-2825	155	16	the	the	DET
taxlaw-2825	155	17	jurisdiction	jurisdiction	NOUN
taxlaw-2825	155	18	of	of	ADP
taxlaw-2825	155	19	the	the	DET
taxlaw-2825	155	20	house	house	PROPN
taxlaw-2825	155	21	and	and	CCONJ
taxlaw-2825	155	22	senate	senate	PROPN
taxlaw-2825	155	23	appropriations	appropriation	NOUN
taxlaw-2825	155	24	committees	committee	NOUN
taxlaw-2825	155	25	.	.	PUNCT
taxlaw-2825	156	1	31	31	NUM
taxlaw-2825	157	1	the	the	DET
taxlaw-2825	157	2	majority	majority	NOUN
taxlaw-2825	157	3	of	of	ADP
taxlaw-2825	157	4	direct	direct	ADJ
taxlaw-2825	157	5	spending	spending	NOUN
taxlaw-2825	157	6	programs	program	NOUN
taxlaw-2825	157	7	are	be	AUX
taxlaw-2825	157	8	funneled	funnel	VERB
taxlaw-2825	157	9	through	through	ADP
taxlaw-2825	157	10	this	this	DET
taxlaw-2825	157	11	annual	annual	ADJ
taxlaw-2825	157	12	process	process	NOUN
taxlaw-2825	157	13	,	,	PUNCT
taxlaw-2825	157	14	whereby	whereby	SCONJ
taxlaw-2825	157	15	congress	congress	PROPN
taxlaw-2825	157	16	reviews	review	VERB
taxlaw-2825	157	17	and	and	CCONJ
taxlaw-2825	157	18	approves	approve	VERB
taxlaw-2825	157	19	the	the	DET
taxlaw-2825	157	20	amount	amount	NOUN
taxlaw-2825	157	21	of	of	ADP
taxlaw-2825	157	22	spending	spending	NOUN
taxlaw-2825	157	23	for	for	ADP
taxlaw-2825	157	24	these	these	DET
taxlaw-2825	157	25	programs	program	NOUN
taxlaw-2825	157	26	for	for	ADP
taxlaw-2825	157	27	the	the	DET
taxlaw-2825	157	28	upcoming	upcoming	ADJ
taxlaw-2825	157	29	year	year	NOUN
taxlaw-2825	157	30	.	.	PUNCT
taxlaw-2825	158	1	32	32	NUM
taxlaw-2825	158	2	how	how	SCONJ
taxlaw-2825	158	3	much	much	ADJ
taxlaw-2825	158	4	,	,	PUNCT
taxlaw-2825	158	5	if	if	SCONJ
taxlaw-2825	158	6	any	any	PRON
taxlaw-2825	158	7	,	,	PUNCT
taxlaw-2825	158	8	funding	funding	NOUN
taxlaw-2825	158	9	is	be	AUX
taxlaw-2825	158	10	available	available	ADJ
taxlaw-2825	158	11	for	for	ADP
taxlaw-2825	158	12	a	a	DET
taxlaw-2825	158	13	particular	particular	ADJ
taxlaw-2825	158	14	program	program	NOUN
taxlaw-2825	158	15	during	during	ADP
taxlaw-2825	158	16	a	a	DET
taxlaw-2825	158	17	fiscal	fiscal	ADJ
taxlaw-2825	158	18	year	year	NOUN
taxlaw-2825	158	19	typically	typically	ADV
taxlaw-2825	158	20	is	be	AUX
taxlaw-2825	158	21	dependent	dependent	ADJ
taxlaw-2825	158	22	on	on	ADP
taxlaw-2825	158	23	how	how	SCONJ
taxlaw-2825	158	24	much	much	ADJ
taxlaw-2825	158	25	funding	funding	NOUN
taxlaw-2825	158	26	it	it	PRON
taxlaw-2825	158	27	receives	receive	VERB
taxlaw-2825	158	28	in	in	ADP
taxlaw-2825	158	29	the	the	DET
taxlaw-2825	158	30	appropriations	appropriation	NOUN
taxlaw-2825	158	31	process	process	NOUN
taxlaw-2825	158	32	.	.	PUNCT
taxlaw-2825	159	1	in	in	ADP
taxlaw-2825	159	2	contrast	contrast	NOUN
taxlaw-2825	159	3	,	,	PUNCT
taxlaw-2825	159	4	mandatory	mandatory	ADJ
taxlaw-2825	159	5	spending	spending	NOUN
taxlaw-2825	159	6	programs	program	NOUN
taxlaw-2825	159	7	(	(	PUNCT
taxlaw-2825	159	8	also	also	ADV
taxlaw-2825	159	9	known	know	VERB
taxlaw-2825	159	10	as	as	ADP
taxlaw-2825	159	11	entitlement	entitlement	NOUN
taxlaw-2825	159	12	programs	program	NOUN
taxlaw-2825	159	13	)	)	PUNCT
taxlaw-2825	159	14	are	be	AUX
taxlaw-2825	159	15	not	not	PART
taxlaw-2825	159	16	subject	subject	ADJ
taxlaw-2825	159	17	to	to	ADP
taxlaw-2825	159	18	this	this	DET
taxlaw-2825	159	19	annual	annual	ADJ
taxlaw-2825	159	20	appropriations	appropriation	NOUN
taxlaw-2825	159	21	review	review	NOUN
taxlaw-2825	159	22	.	.	PUNCT
taxlaw-2825	160	1	rather	rather	ADV
taxlaw-2825	160	2	,	,	PUNCT
taxlaw-2825	160	3	funding	funding	NOUN
taxlaw-2825	160	4	is	be	AUX
taxlaw-2825	160	5	open	open	ADV
taxlaw-2825	160	6	-	-	PUNCT
taxlaw-2825	160	7	ended	end	VERB
taxlaw-2825	160	8	with	with	ADP
taxlaw-2825	160	9	the	the	DET
taxlaw-2825	160	10	amounts	amount	NOUN
taxlaw-2825	160	11	paid	pay	VERB
taxlaw-2825	160	12	out	out	ADP
taxlaw-2825	160	13	being	be	AUX
taxlaw-2825	160	14	a	a	DET
taxlaw-2825	160	15	function	function	NOUN
taxlaw-2825	160	16	of	of	ADP
taxlaw-2825	160	17	the	the	DET
taxlaw-2825	160	18	number	number	NOUN
taxlaw-2825	160	19	of	of	ADP
taxlaw-2825	160	20	eligible	eligible	ADJ
taxlaw-2825	160	21	claimants	claimant	NOUN
taxlaw-2825	160	22	and	and	CCONJ
taxlaw-2825	160	23	the	the	DET
taxlaw-2825	160	24	amount	amount	NOUN
taxlaw-2825	160	25	each	each	DET
taxlaw-2825	160	26	claimant	claimant	NOUN
taxlaw-2825	160	27	is	be	AUX
taxlaw-2825	160	28	entitled	entitle	VERB
taxlaw-2825	160	29	to	to	PART
taxlaw-2825	160	30	receive	receive	VERB
taxlaw-2825	160	31	under	under	ADP
taxlaw-2825	160	32	the	the	DET
taxlaw-2825	160	33	specific	specific	ADJ
taxlaw-2825	160	34	program	program	NOUN
taxlaw-2825	160	35	.	.	PUNCT
taxlaw-2825	161	1	33	33	NUM
taxlaw-2825	161	2	once	once	ADV
taxlaw-2825	161	3	created	create	VERB
taxlaw-2825	161	4	,	,	PUNCT
taxlaw-2825	161	5	these	these	DET
taxlaw-2825	161	6	25	25	NUM
taxlaw-2825	161	7	see	see	NOUN
taxlaw-2825	161	8	cong	cong	NOUN
taxlaw-2825	161	9	.	.	PUNCT
taxlaw-2825	162	1	budget	budget	NOUN
taxlaw-2825	162	2	office	office	PROPN
taxlaw-2825	162	3	,	,	PUNCT
taxlaw-2825	162	4	supra	supra	PROPN
taxlaw-2825	162	5	note	note	NOUN
taxlaw-2825	162	6	10	10	NUM
taxlaw-2825	162	7	.	.	NOUN
taxlaw-2825	162	8	26	26	NUM
taxlaw-2825	162	9	as	as	SCONJ
taxlaw-2825	162	10	discussed	discuss	VERB
taxlaw-2825	162	11	more	more	ADV
taxlaw-2825	162	12	fully	fully	ADV
taxlaw-2825	162	13	below	below	ADV
taxlaw-2825	162	14	in	in	ADP
taxlaw-2825	162	15	part	part	NOUN
taxlaw-2825	162	16	iv.a.1	iv.a.1	NOUN
taxlaw-2825	162	17	,	,	PUNCT
taxlaw-2825	162	18	there	there	PRON
taxlaw-2825	162	19	is	be	VERB
taxlaw-2825	162	20	an	an	DET
taxlaw-2825	162	21	exception	exception	NOUN
taxlaw-2825	162	22	to	to	ADP
taxlaw-2825	162	23	statutory	statutory	ADJ
taxlaw-2825	162	24	paygo	paygo	NOUN
taxlaw-2825	162	25	for	for	ADP
taxlaw-2825	162	26	emergency	emergency	NOUN
taxlaw-2825	162	27	legislation	legislation	NOUN
taxlaw-2825	162	28	.	.	PUNCT
taxlaw-2825	163	1	27	27	NUM
taxlaw-2825	163	2	the	the	DET
taxlaw-2825	163	3	committee	committee	NOUN
taxlaw-2825	163	4	for	for	ADP
taxlaw-2825	163	5	a	a	DET
taxlaw-2825	163	6	responsible	responsible	ADJ
taxlaw-2825	163	7	fed	fed	PROPN
taxlaw-2825	163	8	.	.	PUNCT
taxlaw-2825	164	1	budget	budget	PROPN
taxlaw-2825	164	2	,	,	PUNCT
taxlaw-2825	164	3	the	the	DET
taxlaw-2825	164	4	tax	tax	NOUN
taxlaw-2825	164	5	breakdown	breakdown	NOUN
taxlaw-2825	164	6	:	:	PUNCT
taxlaw-2825	164	7	tax	tax	NOUN
taxlaw-2825	164	8	extenders	extender	NOUN
taxlaw-2825	164	9	(	(	PUNCT
taxlaw-2825	164	10	mar	mar	PROPN
taxlaw-2825	164	11	.	.	PROPN
taxlaw-2825	164	12	26	26	NUM
taxlaw-2825	164	13	,	,	PUNCT
taxlaw-2825	164	14	2014	2014	NUM
taxlaw-2825	164	15	)	)	PUNCT
taxlaw-2825	164	16	,	,	PUNCT
taxlaw-2825	164	17	available	available	ADJ
taxlaw-2825	164	18	at	at	ADP
taxlaw-2825	164	19	http://crfb.org/blogs/tax-break-down-tax-extenders	http://crfb.org/blogs/tax-break-down-tax-extenders	PROPN
taxlaw-2825	164	20	.	.	PROPN
taxlaw-2825	164	21	28	28	NUM
taxlaw-2825	165	1	i	i	PRON
taxlaw-2825	165	2	d.	d.	PROPN
taxlaw-2825	165	3	29	29	NUM
taxlaw-2825	165	4	sandy	sandy	PROPN
taxlaw-2825	165	5	streeter	streeter	PROPN
taxlaw-2825	165	6	,	,	PUNCT
taxlaw-2825	165	7	cong	cong	PROPN
taxlaw-2825	165	8	.	.	PUNCT
taxlaw-2825	166	1	research	research	NOUN
taxlaw-2825	166	2	serv	serv	PROPN
taxlaw-2825	166	3	.	.	PROPN
taxlaw-2825	166	4	,	,	PUNCT
taxlaw-2825	166	5	the	the	DET
taxlaw-2825	166	6	congressional	congressional	ADJ
taxlaw-2825	166	7	appropriations	appropriation	NOUN
taxlaw-2825	166	8	process	process	NOUN
taxlaw-2825	166	9	:	:	PUNCT
taxlaw-2825	166	10	an	an	DET
taxlaw-2825	166	11	introduction	introduction	NOUN
taxlaw-2825	166	12	,	,	PUNCT
taxlaw-2825	166	13	4	4	NUM
taxlaw-2825	166	14	(	(	PUNCT
taxlaw-2825	166	15	2007	2007	NUM
taxlaw-2825	166	16	)	)	PUNCT
taxlaw-2825	166	17	,	,	PUNCT
taxlaw-2825	166	18	available	available	ADJ
taxlaw-2825	166	19	at	at	ADP
taxlaw-2825	166	20	http://www.senate.gov/reference/resources/pdf/97-684.pdf	http://www.senate.gov/reference/resources/pdf/97-684.pdf	PROPN
taxlaw-2825	166	21	.	.	PUNCT
taxlaw-2825	167	1	occasionally	occasionally	ADV
taxlaw-2825	167	2	appropriations	appropriation	NOUN
taxlaw-2825	167	3	will	will	AUX
taxlaw-2825	167	4	cover	cover	VERB
taxlaw-2825	167	5	a	a	DET
taxlaw-2825	167	6	multi	multi	ADJ
taxlaw-2825	167	7	-	-	ADJ
taxlaw-2825	167	8	year	year	NOUN
taxlaw-2825	167	9	period	period	NOUN
taxlaw-2825	167	10	.	.	PUNCT
taxlaw-2825	168	1	30	30	NUM
taxlaw-2825	169	1	i	i	PRON
taxlaw-2825	169	2	d.	d.	PROPN
taxlaw-2825	169	3	31	31	NUM
taxlaw-2825	170	1	i	i	PRON
taxlaw-2825	170	2	d.	d.	PROPN
taxlaw-2825	170	3	32	32	NUM
taxlaw-2825	171	1	i	i	PRON
taxlaw-2825	171	2	d.	d.	PROPN
taxlaw-2825	171	3	33	33	NUM
taxlaw-2825	171	4	i	i	PRON
taxlaw-2825	171	5	d.	d.	PROPN
taxlaw-2825	171	6	2014	2014	NUM
taxlaw-2825	171	7	]	]	PUNCT
taxlaw-2825	172	1	breaking	break	VERB
taxlaw-2825	172	2	the	the	DET
taxlaw-2825	172	3	spell	spell	NOUN
taxlaw-2825	172	4	of	of	ADP
taxlaw-2825	172	5	tax	tax	NOUN
taxlaw-2825	172	6	budget	budget	NOUN
taxlaw-2825	172	7	magic	magic	NOUN
taxlaw-2825	172	8	9	9	NUM
taxlaw-2825	172	9	programs	program	NOUN
taxlaw-2825	172	10	generally	generally	ADV
taxlaw-2825	172	11	are	be	AUX
taxlaw-2825	172	12	entitled	entitle	VERB
taxlaw-2825	172	13	to	to	PART
taxlaw-2825	172	14	spend	spend	VERB
taxlaw-2825	172	15	whatever	whatever	DET
taxlaw-2825	172	16	funds	fund	NOUN
taxlaw-2825	172	17	are	be	AUX
taxlaw-2825	172	18	required	require	VERB
taxlaw-2825	172	19	under	under	ADP
taxlaw-2825	172	20	their	their	PRON
taxlaw-2825	172	21	statutory	statutory	ADJ
taxlaw-2825	172	22	terms	term	NOUN
taxlaw-2825	172	23	and	and	CCONJ
taxlaw-2825	172	24	no	no	DET
taxlaw-2825	172	25	additional	additional	ADJ
taxlaw-2825	172	26	spending	spending	NOUN
taxlaw-2825	172	27	authorization	authorization	NOUN
taxlaw-2825	172	28	is	be	AUX
taxlaw-2825	172	29	needed	need	VERB
taxlaw-2825	172	30	from	from	ADP
taxlaw-2825	172	31	congress	congress	PROPN
taxlaw-2825	172	32	.	.	PUNCT
taxlaw-2825	173	1	examples	example	NOUN
taxlaw-2825	173	2	include	include	VERB
taxlaw-2825	173	3	social	social	ADJ
taxlaw-2825	173	4	security	security	NOUN
taxlaw-2825	173	5	,	,	PUNCT
taxlaw-2825	173	6	food	food	NOUN
taxlaw-2825	173	7	stamps	stamp	NOUN
taxlaw-2825	173	8	,	,	PUNCT
taxlaw-2825	173	9	federal	federal	ADJ
taxlaw-2825	173	10	retirement	retirement	NOUN
taxlaw-2825	173	11	programs	program	NOUN
taxlaw-2825	173	12	,	,	PUNCT
taxlaw-2825	173	13	medicare	medicare	PROPN
taxlaw-2825	173	14	,	,	PUNCT
taxlaw-2825	173	15	and	and	CCONJ
taxlaw-2825	173	16	medicaid	medicaid	PROPN
taxlaw-2825	173	17	.	.	PUNCT
taxlaw-2825	174	1	34	34	NUM
taxlaw-2825	174	2	these	these	DET
taxlaw-2825	174	3	provisions	provision	NOUN
taxlaw-2825	174	4	are	be	AUX
taxlaw-2825	174	5	typically	typically	ADV
taxlaw-2825	174	6	enacted	enact	VERB
taxlaw-2825	174	7	on	on	ADP
taxlaw-2825	174	8	a	a	DET
taxlaw-2825	174	9	permanent	permanent	ADJ
taxlaw-2825	174	10	basis	basis	NOUN
taxlaw-2825	174	11	(	(	PUNCT
taxlaw-2825	174	12	i.e.	i.e.	X
taxlaw-2825	174	13	there	there	PRON
taxlaw-2825	174	14	is	be	VERB
taxlaw-2825	174	15	no	no	DET
taxlaw-2825	174	16	definitive	definitive	ADJ
taxlaw-2825	174	17	end	end	NOUN
taxlaw-2825	174	18	date	date	NOUN
taxlaw-2825	174	19	for	for	ADP
taxlaw-2825	174	20	the	the	DET
taxlaw-2825	174	21	provision	provision	NOUN
taxlaw-2825	174	22	expressly	expressly	ADV
taxlaw-2825	174	23	provided	provide	VERB
taxlaw-2825	174	24	in	in	ADP
taxlaw-2825	174	25	the	the	DET
taxlaw-2825	174	26	statute	statute	NOUN
taxlaw-2825	174	27	and	and	CCONJ
taxlaw-2825	174	28	the	the	DET
taxlaw-2825	174	29	program	program	NOUN
taxlaw-2825	174	30	will	will	AUX
taxlaw-2825	174	31	continue	continue	VERB
taxlaw-2825	174	32	unless	unless	SCONJ
taxlaw-2825	174	33	action	action	NOUN
taxlaw-2825	174	34	is	be	AUX
taxlaw-2825	174	35	taken	take	VERB
taxlaw-2825	174	36	to	to	PART
taxlaw-2825	174	37	repeal	repeal	VERB
taxlaw-2825	174	38	the	the	DET
taxlaw-2825	174	39	existing	exist	VERB
taxlaw-2825	174	40	law	law	NOUN
taxlaw-2825	174	41	)	)	PUNCT
taxlaw-2825	174	42	.	.	PUNCT
taxlaw-2825	175	1	government	government	NOUN
taxlaw-2825	175	2	spending	spending	NOUN
taxlaw-2825	175	3	is	be	AUX
taxlaw-2825	175	4	also	also	ADV
taxlaw-2825	175	5	achieved	achieve	VERB
taxlaw-2825	175	6	through	through	ADP
taxlaw-2825	175	7	a	a	DET
taxlaw-2825	175	8	third	third	ADJ
taxlaw-2825	175	9	mechanism	mechanism	NOUN
taxlaw-2825	175	10	,	,	PUNCT
taxlaw-2825	175	11	which	which	PRON
taxlaw-2825	175	12	does	do	AUX
taxlaw-2825	175	13	not	not	PART
taxlaw-2825	175	14	fall	fall	VERB
taxlaw-2825	175	15	squarely	squarely	ADV
taxlaw-2825	175	16	into	into	ADP
taxlaw-2825	175	17	either	either	DET
taxlaw-2825	175	18	category	category	NOUN
taxlaw-2825	175	19	:	:	PUNCT
taxlaw-2825	175	20	tax	tax	NOUN
taxlaw-2825	175	21	expenditures	expenditure	NOUN
taxlaw-2825	175	22	.	.	PUNCT
taxlaw-2825	176	1	these	these	PRON
taxlaw-2825	176	2	may	may	AUX
taxlaw-2825	176	3	be	be	AUX
taxlaw-2825	176	4	enacted	enact	VERB
taxlaw-2825	176	5	on	on	ADP
taxlaw-2825	176	6	a	a	DET
taxlaw-2825	176	7	permanent	permanent	ADJ
taxlaw-2825	176	8	or	or	CCONJ
taxlaw-2825	176	9	temporary	temporary	ADJ
taxlaw-2825	176	10	basis	basis	NOUN
taxlaw-2825	176	11	,	,	PUNCT
taxlaw-2825	176	12	and	and	CCONJ
taxlaw-2825	176	13	,	,	PUNCT
taxlaw-2825	176	14	although	although	SCONJ
taxlaw-2825	176	15	subject	subject	ADJ
taxlaw-2825	176	16	to	to	ADP
taxlaw-2825	176	17	approval	approval	NOUN
taxlaw-2825	176	18	by	by	ADP
taxlaw-2825	176	19	the	the	DET
taxlaw-2825	176	20	congressional	congressional	ADJ
taxlaw-2825	176	21	tax	tax	NOUN
taxlaw-2825	176	22	committees	committee	NOUN
taxlaw-2825	176	23	,	,	PUNCT
taxlaw-2825	176	24	are	be	AUX
taxlaw-2825	176	25	not	not	PART
taxlaw-2825	176	26	subject	subject	ADJ
taxlaw-2825	176	27	to	to	ADP
taxlaw-2825	176	28	the	the	DET
taxlaw-2825	176	29	annual	annual	ADJ
taxlaw-2825	176	30	appropriations	appropriation	NOUN
taxlaw-2825	176	31	process	process	NOUN
taxlaw-2825	176	32	governing	govern	VERB
taxlaw-2825	176	33	discretionary	discretionary	ADJ
taxlaw-2825	176	34	spending	spending	NOUN
taxlaw-2825	176	35	programs	program	NOUN
taxlaw-2825	176	36	.	.	PUNCT
taxlaw-2825	177	1	35	35	NUM
taxlaw-2825	177	2	similar	similar	ADJ
taxlaw-2825	177	3	to	to	ADP
taxlaw-2825	177	4	entitlement	entitlement	NOUN
taxlaw-2825	177	5	programs	program	NOUN
taxlaw-2825	177	6	,	,	PUNCT
taxlaw-2825	177	7	the	the	DET
taxlaw-2825	177	8	funding	funding	NOUN
taxlaw-2825	177	9	for	for	ADP
taxlaw-2825	177	10	tax	tax	NOUN
taxlaw-2825	177	11	expenditures	expenditure	NOUN
taxlaw-2825	177	12	is	be	AUX
taxlaw-2825	177	13	generally	generally	ADV
taxlaw-2825	177	14	open	open	ADJ
taxlaw-2825	177	15	-	-	PUNCT
taxlaw-2825	177	16	ended	end	VERB
taxlaw-2825	177	17	with	with	ADP
taxlaw-2825	177	18	amounts	amount	NOUN
taxlaw-2825	177	19	paid	pay	VERB
taxlaw-2825	177	20	out	out	ADP
taxlaw-2825	177	21	being	be	AUX
taxlaw-2825	177	22	a	a	DET
taxlaw-2825	177	23	function	function	NOUN
taxlaw-2825	177	24	of	of	ADP
taxlaw-2825	177	25	the	the	DET
taxlaw-2825	177	26	number	number	NOUN
taxlaw-2825	177	27	of	of	ADP
taxlaw-2825	177	28	eligible	eligible	ADJ
taxlaw-2825	177	29	taxpayers	taxpayer	NOUN
taxlaw-2825	177	30	entitled	entitle	VERB
taxlaw-2825	177	31	to	to	PART
taxlaw-2825	177	32	receive	receive	VERB
taxlaw-2825	177	33	particular	particular	ADJ
taxlaw-2825	177	34	tax	tax	NOUN
taxlaw-2825	177	35	benefits	benefit	NOUN
taxlaw-2825	177	36	and	and	CCONJ
taxlaw-2825	177	37	the	the	DET
taxlaw-2825	177	38	dollar	dollar	NOUN
taxlaw-2825	177	39	value	value	NOUN
taxlaw-2825	177	40	of	of	ADP
taxlaw-2825	177	41	the	the	DET
taxlaw-2825	177	42	actual	actual	ADJ
taxlaw-2825	177	43	benefits	benefit	NOUN
taxlaw-2825	177	44	.	.	PUNCT
taxlaw-2825	178	1	each	each	DET
taxlaw-2825	178	2	year	year	NOUN
taxlaw-2825	178	3	,	,	PUNCT
taxlaw-2825	178	4	the	the	DET
taxlaw-2825	178	5	jct	jct	NOUN
taxlaw-2825	178	6	is	be	AUX
taxlaw-2825	178	7	required	require	VERB
taxlaw-2825	178	8	to	to	PART
taxlaw-2825	178	9	furnish	furnish	VERB
taxlaw-2825	178	10	to	to	ADP
taxlaw-2825	178	11	the	the	DET
taxlaw-2825	178	12	house	house	PROPN
taxlaw-2825	178	13	committee	committee	PROPN
taxlaw-2825	178	14	on	on	ADP
taxlaw-2825	178	15	ways	way	NOUN
taxlaw-2825	178	16	and	and	CCONJ
taxlaw-2825	178	17	means	mean	NOUN
taxlaw-2825	178	18	and	and	CCONJ
taxlaw-2825	178	19	the	the	DET
taxlaw-2825	178	20	senate	senate	PROPN
taxlaw-2825	178	21	committee	committee	PROPN
taxlaw-2825	178	22	on	on	ADP
taxlaw-2825	178	23	finance	finance	NOUN
taxlaw-2825	178	24	a	a	DET
taxlaw-2825	178	25	tax	tax	NOUN
taxlaw-2825	178	26	expenditure	expenditure	NOUN
taxlaw-2825	178	27	budget	budget	NOUN
taxlaw-2825	178	28	containing	contain	VERB
taxlaw-2825	178	29	estimates	estimate	NOUN
taxlaw-2825	178	30	of	of	ADP
taxlaw-2825	178	31	tax	tax	NOUN
taxlaw-2825	178	32	expenditures	expenditure	NOUN
taxlaw-2825	178	33	over	over	ADP
taxlaw-2825	178	34	the	the	DET
taxlaw-2825	178	35	following	follow	VERB
taxlaw-2825	178	36	five	five	NUM
taxlaw-2825	178	37	-	-	PUNCT
taxlaw-2825	178	38	year	year	NOUN
taxlaw-2825	178	39	period	period	NOUN
taxlaw-2825	178	40	.	.	PUNCT
taxlaw-2825	179	1	36	36	NUM
taxlaw-2825	179	2	these	these	DET
taxlaw-2825	179	3	estimates	estimate	NOUN
taxlaw-2825	179	4	are	be	AUX
taxlaw-2825	179	5	prepared	prepare	VERB
taxlaw-2825	179	6	in	in	ADP
taxlaw-2825	179	7	conjunction	conjunction	NOUN
taxlaw-2825	179	8	with	with	ADP
taxlaw-2825	179	9	the	the	DET
taxlaw-2825	179	10	staff	staff	NOUN
taxlaw-2825	179	11	of	of	ADP
taxlaw-2825	179	12	the	the	DET
taxlaw-2825	179	13	office	office	NOUN
taxlaw-2825	179	14	of	of	ADP
taxlaw-2825	179	15	tax	tax	NOUN
taxlaw-2825	179	16	analysis	analysis	NOUN
taxlaw-2825	179	17	(	(	PUNCT
taxlaw-2825	179	18	ota	ota	NOUN
taxlaw-2825	179	19	)	)	PUNCT
taxlaw-2825	179	20	in	in	ADP
taxlaw-2825	179	21	the	the	DET
taxlaw-2825	179	22	department	department	NOUN
taxlaw-2825	179	23	of	of	ADP
taxlaw-2825	179	24	the	the	DET
taxlaw-2825	179	25	treasury	treasury	NOUN
taxlaw-2825	179	26	.	.	PUNCT
taxlaw-2825	180	1	37	37	NUM
taxlaw-2825	180	2	although	although	SCONJ
taxlaw-2825	180	3	technically	technically	ADV
taxlaw-2825	180	4	an	an	DET
taxlaw-2825	180	5	official	official	ADJ
taxlaw-2825	180	6	part	part	NOUN
taxlaw-2825	180	7	of	of	ADP
taxlaw-2825	180	8	the	the	DET
taxlaw-2825	180	9	budget	budget	NOUN
taxlaw-2825	180	10	process	process	NOUN
taxlaw-2825	180	11	,	,	PUNCT
taxlaw-2825	180	12	the	the	DET
taxlaw-2825	180	13	tax	tax	NOUN
taxlaw-2825	180	14	expenditure	expenditure	NOUN
taxlaw-2825	180	15	budget	budget	NOUN
taxlaw-2825	180	16	is	be	AUX
taxlaw-2825	180	17	solely	solely	ADV
taxlaw-2825	180	18	informational	informational	ADJ
taxlaw-2825	180	19	and	and	CCONJ
taxlaw-2825	180	20	does	do	AUX
taxlaw-2825	180	21	not	not	PART
taxlaw-2825	180	22	provide	provide	VERB
taxlaw-2825	180	23	any	any	DET
taxlaw-2825	180	24	constraints	constraint	NOUN
taxlaw-2825	180	25	or	or	CCONJ
taxlaw-2825	180	26	directives	directive	NOUN
taxlaw-2825	180	27	with	with	ADP
taxlaw-2825	180	28	respect	respect	NOUN
taxlaw-2825	180	29	to	to	ADP
taxlaw-2825	180	30	congressional	congressional	ADJ
taxlaw-2825	180	31	spending	spending	NOUN
taxlaw-2825	180	32	.	.	PUNCT
taxlaw-2825	181	1	38	38	NUM
taxlaw-2825	181	2	funding	funding	NOUN
taxlaw-2825	181	3	for	for	ADP
taxlaw-2825	181	4	any	any	DET
taxlaw-2825	181	5	particular	particular	ADJ
taxlaw-2825	181	6	tax	tax	NOUN
taxlaw-2825	181	7	expenditure	expenditure	NOUN
taxlaw-2825	181	8	program	program	NOUN
taxlaw-2825	181	9	continues	continue	VERB
taxlaw-2825	181	10	automatically	automatically	ADV
taxlaw-2825	181	11	unless	unless	SCONJ
taxlaw-2825	181	12	legislative	legislative	ADJ
taxlaw-2825	181	13	action	action	NOUN
taxlaw-2825	181	14	is	be	AUX
taxlaw-2825	181	15	taken	take	VERB
taxlaw-2825	181	16	to	to	PART
taxlaw-2825	181	17	modify	modify	VERB
taxlaw-2825	181	18	or	or	CCONJ
taxlaw-2825	181	19	repeal	repeal	VERB
taxlaw-2825	181	20	the	the	DET
taxlaw-2825	181	21	underlying	underlie	VERB
taxlaw-2825	181	22	statutory	statutory	ADJ
taxlaw-2825	181	23	provision	provision	NOUN
taxlaw-2825	181	24	.	.	PUNCT
taxlaw-2825	182	1	as	as	ADP
taxlaw-2825	182	2	a	a	DET
taxlaw-2825	182	3	result	result	NOUN
taxlaw-2825	182	4	,	,	PUNCT
taxlaw-2825	182	5	congressional	congressional	ADJ
taxlaw-2825	182	6	attention	attention	NOUN
taxlaw-2825	182	7	and	and	CCONJ
taxlaw-2825	182	8	focus	focus	VERB
taxlaw-2825	182	9	on	on	ADP
taxlaw-2825	182	10	the	the	DET
taxlaw-2825	182	11	budgetary	budgetary	ADJ
taxlaw-2825	182	12	impact	impact	NOUN
taxlaw-2825	182	13	of	of	ADP
taxlaw-2825	182	14	a	a	DET
taxlaw-2825	182	15	given	give	VERB
taxlaw-2825	182	16	tax	tax	NOUN
taxlaw-2825	182	17	expenditure	expenditure	NOUN
taxlaw-2825	182	18	primarily	primarily	ADV
taxlaw-2825	182	19	occurs	occur	VERB
taxlaw-2825	182	20	only	only	ADV
taxlaw-2825	182	21	upon	upon	SCONJ
taxlaw-2825	182	22	the	the	DET
taxlaw-2825	182	23	provision	provision	NOUN
taxlaw-2825	182	24	’s	’s	PART
taxlaw-2825	182	25	initial	initial	ADJ
taxlaw-2825	182	26	enactment	enactment	NOUN
taxlaw-2825	182	27	.	.	PUNCT
taxlaw-2825	183	1	although	although	SCONJ
taxlaw-2825	183	2	select	select	ADJ
taxlaw-2825	183	3	temporary	temporary	ADJ
taxlaw-2825	183	4	tax	tax	NOUN
taxlaw-2825	183	5	provisions	provision	NOUN
taxlaw-2825	183	6	have	have	AUX
taxlaw-2825	183	7	been	be	AUX
taxlaw-2825	183	8	regularly	regularly	ADV
taxlaw-2825	183	9	in	in	ADP
taxlaw-2825	183	10	use	use	NOUN
taxlaw-2825	183	11	since	since	SCONJ
taxlaw-2825	183	12	the	the	DET
taxlaw-2825	183	13	1970s	1970	NOUN
taxlaw-2825	183	14	,	,	PUNCT
taxlaw-2825	183	15	it	it	PRON
taxlaw-2825	183	16	was	be	AUX
taxlaw-2825	183	17	not	not	PART
taxlaw-2825	183	18	until	until	ADP
taxlaw-2825	183	19	the	the	DET
taxlaw-2825	183	20	economic	economic	ADJ
taxlaw-2825	183	21	growth	growth	NOUN
taxlaw-2825	183	22	and	and	CCONJ
taxlaw-2825	183	23	tax	tax	NOUN
taxlaw-2825	183	24	relief	relief	NOUN
taxlaw-2825	183	25	reconciliation	reconciliation	NOUN
taxlaw-2825	183	26	act	act	NOUN
taxlaw-2825	183	27	of	of	ADP
taxlaw-2825	183	28	2001	2001	NUM
taxlaw-2825	183	29	(	(	PUNCT
taxlaw-2825	183	30	egtrra	egtrra	NOUN
taxlaw-2825	183	31	)	)	PUNCT
taxlaw-2825	183	32	when	when	SCONJ
taxlaw-2825	183	33	acts	act	NOUN
taxlaw-2825	183	34	of	of	ADP
taxlaw-2825	183	35	tax	tax	NOUN
taxlaw-2825	183	36	legislation	legislation	NOUN
taxlaw-2825	183	37	were	be	AUX
taxlaw-2825	183	38	passed	pass	VERB
taxlaw-2825	183	39	that	that	SCONJ
taxlaw-2825	183	40	sunsetted	sunsette	VERB
taxlaw-2825	183	41	in	in	ADP
taxlaw-2825	183	42	their	their	PRON
taxlaw-2825	183	43	entirety	entirety	NOUN
taxlaw-2825	183	44	.	.	PUNCT
taxlaw-2825	184	1	39	39	NUM
taxlaw-2825	184	2	until	until	ADP
taxlaw-2825	184	3	2001	2001	NUM
taxlaw-2825	184	4	,	,	PUNCT
taxlaw-2825	184	5	most	most	ADV
taxlaw-2825	184	6	proposed	propose	VERB
taxlaw-2825	184	7	tax	tax	NOUN
taxlaw-2825	184	8	expenditures	expenditure	NOUN
taxlaw-2825	184	9	were	be	AUX
taxlaw-2825	184	10	permanent	permanent	ADJ
taxlaw-2825	184	11	and	and	CCONJ
taxlaw-2825	184	12	were	be	AUX
taxlaw-2825	184	13	therefore	therefore	ADV
taxlaw-2825	184	14	treated	treat	VERB
taxlaw-2825	184	15	the	the	DET
taxlaw-2825	184	16	same	same	ADJ
taxlaw-2825	184	17	as	as	ADP
taxlaw-2825	184	18	other	other	ADJ
taxlaw-2825	184	19	types	type	NOUN
taxlaw-2825	184	20	of	of	ADP
taxlaw-2825	184	21	mandatory	mandatory	ADJ
taxlaw-2825	184	22	spending	spending	NOUN
taxlaw-2825	184	23	programs	program	NOUN
taxlaw-2825	184	24	for	for	ADP
taxlaw-2825	184	25	budget	budget	NOUN
taxlaw-2825	184	26	scoring	scoring	NOUN
taxlaw-2825	184	27	purposes	purpose	NOUN
taxlaw-2825	184	28	.	.	PUNCT
taxlaw-2825	185	1	40	40	NUM
taxlaw-2825	185	2	from	from	ADP
taxlaw-2825	185	3	the	the	DET
taxlaw-2825	185	4	outset	outset	NOUN
taxlaw-2825	185	5	,	,	PUNCT
taxlaw-2825	185	6	the	the	DET
taxlaw-2825	185	7	scoring	scoring	NOUN
taxlaw-2825	185	8	of	of	ADP
taxlaw-2825	185	9	these	these	DET
taxlaw-2825	185	10	permanent	permanent	ADJ
taxlaw-2825	185	11	tax	tax	NOUN
taxlaw-2825	185	12	expenditures	expenditure	NOUN
taxlaw-2825	185	13	included	include	VERB
taxlaw-2825	185	14	their	their	PRON
taxlaw-2825	185	15	costs	cost	NOUN
taxlaw-2825	185	16	throughout	throughout	ADP
taxlaw-2825	185	17	the	the	DET
taxlaw-2825	185	18	full	full	ADJ
taxlaw-2825	185	19	ten	ten	NUM
taxlaw-2825	185	20	-	-	PUNCT
taxlaw-2825	185	21	year	year	NOUN
taxlaw-2825	185	22	budget	budget	NOUN
taxlaw-2825	185	23	window	window	NOUN
taxlaw-2825	185	24	.	.	PUNCT
taxlaw-2825	186	1	since	since	SCONJ
taxlaw-2825	186	2	egtrra	egtrra	NOUN
taxlaw-2825	186	3	,	,	PUNCT
taxlaw-2825	186	4	however	however	ADV
taxlaw-2825	186	5	,	,	PUNCT
taxlaw-2825	186	6	the	the	DET
taxlaw-2825	186	7	use	use	NOUN
taxlaw-2825	186	8	of	of	ADP
taxlaw-2825	186	9	temporary	temporary	ADJ
taxlaw-2825	186	10	tax	tax	NOUN
taxlaw-2825	186	11	provisions	provision	NOUN
taxlaw-2825	186	12	has	have	AUX
taxlaw-2825	186	13	greatly	greatly	ADV
taxlaw-2825	186	14	increased	increase	VERB
taxlaw-2825	186	15	.	.	PUNCT
taxlaw-2825	187	1	this	this	DET
taxlaw-2825	187	2	increase	increase	NOUN
taxlaw-2825	187	3	can	can	AUX
taxlaw-2825	187	4	be	be	AUX
taxlaw-2825	187	5	directly	directly	ADV
taxlaw-2825	187	6	attributable	attributable	ADJ
taxlaw-2825	187	7	to	to	ADP
taxlaw-2825	187	8	the	the	DET
taxlaw-2825	187	9	advantageous	advantageous	ADJ
taxlaw-2825	187	10	budget	budget	NOUN
taxlaw-2825	187	11	manipulations	manipulation	NOUN
taxlaw-2825	187	12	that	that	PRON
taxlaw-2825	187	13	are	be	AUX
taxlaw-2825	187	14	possible	possible	ADJ
taxlaw-2825	187	15	with	with	ADP
taxlaw-2825	187	16	temporary	temporary	ADJ
taxlaw-2825	187	17	tax	tax	NOUN
taxlaw-2825	187	18	expenditure	expenditure	NOUN
taxlaw-2825	187	19	items	item	NOUN
taxlaw-2825	187	20	.	.	PUNCT
taxlaw-2825	188	1	41	41	NUM
taxlaw-2825	188	2	by	by	ADP
taxlaw-2825	188	3	enacting	enact	VERB
taxlaw-2825	188	4	temporary	temporary	ADJ
taxlaw-2825	188	5	rather	rather	ADV
taxlaw-2825	188	6	than	than	ADP
taxlaw-2825	188	7	permanent	permanent	ADJ
taxlaw-2825	188	8	tax	tax	NOUN
taxlaw-2825	188	9	legislation	legislation	NOUN
taxlaw-2825	188	10	,	,	PUNCT
taxlaw-2825	188	11	34	34	NUM
taxlaw-2825	188	12	hungerford	hungerford	PROPN
taxlaw-2825	188	13	,	,	PUNCT
taxlaw-2825	188	14	supra	supra	PROPN
taxlaw-2825	188	15	note	note	NOUN
taxlaw-2825	188	16	13	13	NUM
taxlaw-2825	188	17	,	,	PUNCT
taxlaw-2825	188	18	at	at	ADP
taxlaw-2825	188	19	2	2	NUM
taxlaw-2825	188	20	(	(	PUNCT
taxlaw-2825	188	21	“	"	PUNCT
taxlaw-2825	188	22	in	in	ADP
taxlaw-2825	188	23	some	some	DET
taxlaw-2825	188	24	instances	instance	NOUN
taxlaw-2825	188	25	,	,	PUNCT
taxlaw-2825	188	26	such	such	ADJ
taxlaw-2825	188	27	as	as	ADP
taxlaw-2825	188	28	for	for	ADP
taxlaw-2825	188	29	the	the	DET
taxlaw-2825	188	30	medicaid	medicaid	PROPN
taxlaw-2825	188	31	program	program	PROPN
taxlaw-2825	188	32	,	,	PUNCT
taxlaw-2825	188	33	funding	funding	NOUN
taxlaw-2825	188	34	is	be	AUX
taxlaw-2825	188	35	provided	provide	VERB
taxlaw-2825	188	36	in	in	ADP
taxlaw-2825	188	37	the	the	DET
taxlaw-2825	188	38	annual	annual	ADJ
taxlaw-2825	188	39	appropriations	appropriation	NOUN
taxlaw-2825	188	40	acts	act	VERB
taxlaw-2825	188	41	,	,	PUNCT
taxlaw-2825	188	42	but	but	CCONJ
taxlaw-2825	188	43	the	the	DET
taxlaw-2825	188	44	appropriations	appropriation	NOUN
taxlaw-2825	188	45	committees	committee	NOUN
taxlaw-2825	188	46	do	do	AUX
taxlaw-2825	188	47	not	not	PART
taxlaw-2825	188	48	effectively	effectively	ADV
taxlaw-2825	188	49	control	control	VERB
taxlaw-2825	188	50	it	it	PRON
taxlaw-2825	188	51	.	.	PUNCT
taxlaw-2825	188	52	”	"	PUNCT
taxlaw-2825	188	53	)	)	PUNCT
taxlaw-2825	188	54	.	.	PUNCT
taxlaw-2825	189	1	35	35	NUM
taxlaw-2825	189	2	yin	yin	NOUN
taxlaw-2825	189	3	,	,	PUNCT
taxlaw-2825	189	4	supra	supra	PROPN
taxlaw-2825	189	5	note	note	PROPN
taxlaw-2825	189	6	5	5	NUM
taxlaw-2825	189	7	,	,	PUNCT
taxlaw-2825	189	8	at	at	ADP
taxlaw-2825	189	9	183	183	NUM
taxlaw-2825	189	10	-	-	SYM
taxlaw-2825	189	11	4	4	NUM
taxlaw-2825	189	12	.	.	NUM
taxlaw-2825	189	13	36	36	NUM
taxlaw-2825	189	14	the	the	DET
taxlaw-2825	189	15	budget	budget	NOUN
taxlaw-2825	189	16	act	act	NOUN
taxlaw-2825	189	17	requires	require	VERB
taxlaw-2825	189	18	cbo	cbo	PROPN
taxlaw-2825	189	19	and	and	CCONJ
taxlaw-2825	189	20	the	the	DET
taxlaw-2825	189	21	department	department	NOUN
taxlaw-2825	189	22	of	of	ADP
taxlaw-2825	189	23	the	the	DET
taxlaw-2825	189	24	treasury	treasury	NOUN
taxlaw-2825	189	25	to	to	PART
taxlaw-2825	189	26	annually	annually	ADV
taxlaw-2825	189	27	publish	publish	VERB
taxlaw-2825	189	28	detailed	detailed	ADJ
taxlaw-2825	189	29	lists	list	NOUN
taxlaw-2825	189	30	of	of	ADP
taxlaw-2825	189	31	tax	tax	NOUN
taxlaw-2825	189	32	expenditures	expenditure	NOUN
taxlaw-2825	189	33	.	.	PUNCT
taxlaw-2825	190	1	this	this	DET
taxlaw-2825	190	2	report	report	NOUN
taxlaw-2825	190	3	is	be	AUX
taxlaw-2825	190	4	also	also	ADV
taxlaw-2825	190	5	furnished	furnish	VERB
taxlaw-2825	190	6	to	to	ADP
taxlaw-2825	190	7	the	the	DET
taxlaw-2825	190	8	house	house	PROPN
taxlaw-2825	190	9	and	and	CCONJ
taxlaw-2825	190	10	senate	senate	PROPN
taxlaw-2825	190	11	budget	budget	NOUN
taxlaw-2825	190	12	committees	committee	NOUN
taxlaw-2825	190	13	.	.	PUNCT
taxlaw-2825	191	1	see	see	VERB
taxlaw-2825	191	2	staff	staff	NOUN
taxlaw-2825	191	3	of	of	ADP
taxlaw-2825	191	4	joint	joint	ADJ
taxlaw-2825	191	5	committee	committee	NOUN
taxlaw-2825	191	6	on	on	ADP
taxlaw-2825	191	7	taxation	taxation	NOUN
taxlaw-2825	191	8	,	,	PUNCT
taxlaw-2825	191	9	supra	supra	PROPN
taxlaw-2825	191	10	note	note	PROPN
taxlaw-2825	191	11	17	17	NUM
taxlaw-2825	191	12	,	,	PUNCT
taxlaw-2825	191	13	at	at	ADP
taxlaw-2825	191	14	1	1	NUM
taxlaw-2825	191	15	.	.	NUM
taxlaw-2825	191	16	37	37	NUM
taxlaw-2825	192	1	i	i	NOUN
taxlaw-2825	192	2	d.	d.	PROPN
taxlaw-2825	192	3	38	38	NUM
taxlaw-2825	192	4	kleinbard	kleinbard	ADJ
taxlaw-2825	192	5	,	,	PUNCT
taxlaw-2825	192	6	supra	supra	PROPN
taxlaw-2825	192	7	note	note	NOUN
taxlaw-2825	192	8	6	6	NUM
taxlaw-2825	192	9	,	,	PUNCT
taxlaw-2825	192	10	at	at	ADP
taxlaw-2825	192	11	2	2	NUM
taxlaw-2825	192	12	(	(	PUNCT
taxlaw-2825	192	13	“	"	PUNCT
taxlaw-2825	192	14	by	by	ADP
taxlaw-2825	192	15	excluding	exclude	VERB
taxlaw-2825	192	16	tax	tax	NOUN
taxlaw-2825	192	17	expenditures	expenditure	NOUN
taxlaw-2825	192	18	from	from	ADP
taxlaw-2825	192	19	the	the	DET
taxlaw-2825	192	20	reach	reach	NOUN
taxlaw-2825	192	21	of	of	ADP
taxlaw-2825	192	22	most	most	ADJ
taxlaw-2825	192	23	budget	budget	NOUN
taxlaw-2825	192	24	framework	framework	NOUN
taxlaw-2825	192	25	processes	process	NOUN
taxlaw-2825	192	26	,	,	PUNCT
taxlaw-2825	192	27	congress	congress	PROPN
taxlaw-2825	192	28	privileges	privilege	VERB
taxlaw-2825	192	29	tax	tax	NOUN
taxlaw-2825	192	30	expenditures	expenditure	NOUN
taxlaw-2825	192	31	over	over	ADP
taxlaw-2825	192	32	explicit	explicit	ADJ
taxlaw-2825	192	33	spending	spending	NOUN
taxlaw-2825	192	34	.	.	PUNCT
taxlaw-2825	192	35	”	"	PUNCT
taxlaw-2825	192	36	)	)	PUNCT
taxlaw-2825	192	37	.	.	PUNCT
taxlaw-2825	193	1	39	39	NUM
taxlaw-2825	193	2	all	all	DET
taxlaw-2825	193	3	provisions	provision	NOUN
taxlaw-2825	193	4	in	in	ADP
taxlaw-2825	193	5	egtrra	egtrra	NOUN
taxlaw-2825	193	6	had	have	VERB
taxlaw-2825	193	7	an	an	DET
taxlaw-2825	193	8	expiration	expiration	NOUN
taxlaw-2825	193	9	date	date	NOUN
taxlaw-2825	193	10	of	of	ADP
taxlaw-2825	193	11	december	december	PROPN
taxlaw-2825	193	12	31	31	NUM
taxlaw-2825	193	13	,	,	PUNCT
taxlaw-2825	193	14	2010	2010	NUM
taxlaw-2825	193	15	.	.	PUNCT
taxlaw-2825	194	1	economic	economic	ADJ
taxlaw-2825	194	2	growth	growth	NOUN
taxlaw-2825	194	3	and	and	CCONJ
taxlaw-2825	194	4	tax	tax	NOUN
taxlaw-2825	194	5	relief	relief	NOUN
taxlaw-2825	194	6	reconciliation	reconciliation	NOUN
taxlaw-2825	194	7	act	act	NOUN
taxlaw-2825	194	8	of	of	ADP
taxlaw-2825	194	9	2001	2001	NUM
taxlaw-2825	194	10	,	,	PUNCT
taxlaw-2825	194	11	pub	pub	NOUN
taxlaw-2825	194	12	.	.	PUNCT
taxlaw-2825	195	1	l.	l.	PROPN
taxlaw-2825	195	2	no	no	INTJ
taxlaw-2825	195	3	.	.	PUNCT
taxlaw-2825	196	1	107	107	NUM
taxlaw-2825	196	2	-	-	SYM
taxlaw-2825	196	3	16	16	NUM
taxlaw-2825	196	4	,	,	PUNCT
taxlaw-2825	196	5	§	§	PROPN
taxlaw-2825	196	6	901(a	901(a	NOUN
taxlaw-2825	196	7	)	)	PUNCT
taxlaw-2825	196	8	,	,	PUNCT
taxlaw-2825	196	9	115	115	NUM
taxlaw-2825	196	10	stat	stat	NOUN
taxlaw-2825	196	11	.	.	PUNCT
taxlaw-2825	197	1	38	38	NUM
taxlaw-2825	197	2	,	,	PUNCT
taxlaw-2825	197	3	150	150	NUM
taxlaw-2825	197	4	(	(	PUNCT
taxlaw-2825	197	5	2001	2001	NUM
taxlaw-2825	197	6	)	)	PUNCT
taxlaw-2825	197	7	.	.	PUNCT
taxlaw-2825	198	1	40	40	NUM
taxlaw-2825	198	2	yin	yin	NOUN
taxlaw-2825	198	3	,	,	PUNCT
taxlaw-2825	198	4	supra	supra	PROPN
taxlaw-2825	198	5	note	note	PROPN
taxlaw-2825	198	6	5	5	NUM
taxlaw-2825	198	7	,	,	PUNCT
taxlaw-2825	198	8	at	at	ADP
taxlaw-2825	198	9	183	183	NUM
taxlaw-2825	198	10	-	-	SYM
taxlaw-2825	198	11	4	4	NUM
taxlaw-2825	198	12	.	.	NOUN
taxlaw-2825	198	13	41	41	NUM
taxlaw-2825	198	14	kysar	kysar	NOUN
taxlaw-2825	198	15	,	,	PUNCT
taxlaw-2825	198	16	supra	supra	PROPN
taxlaw-2825	198	17	note	note	NOUN
taxlaw-2825	198	18	5	5	NUM
taxlaw-2825	198	19	,	,	PUNCT
taxlaw-2825	198	20	at	at	ADP
taxlaw-2825	198	21	340	340	NUM
taxlaw-2825	198	22	.	.	PUNCT
taxlaw-2825	198	23	10	10	NUM
taxlaw-2825	198	24	columbia	columbia	PROPN
taxlaw-2825	198	25	journal	journal	PROPN
taxlaw-2825	198	26	of	of	ADP
taxlaw-2825	198	27	tax	tax	NOUN
taxlaw-2825	198	28	law	law	NOUN
taxlaw-2825	198	29	[	[	X
taxlaw-2825	198	30	vol.6:1	vol.6:1	NOUN
taxlaw-2825	198	31	lawmakers	lawmaker	NOUN
taxlaw-2825	198	32	are	be	AUX
taxlaw-2825	198	33	able	able	ADJ
taxlaw-2825	198	34	to	to	PART
taxlaw-2825	198	35	manipulate	manipulate	VERB
taxlaw-2825	198	36	budget	budget	NOUN
taxlaw-2825	198	37	windows	window	NOUN
taxlaw-2825	198	38	and	and	CCONJ
taxlaw-2825	198	39	scoring	scoring	NOUN
taxlaw-2825	198	40	calculations	calculation	NOUN
taxlaw-2825	198	41	to	to	PART
taxlaw-2825	198	42	capitalize	capitalize	VERB
taxlaw-2825	198	43	on	on	ADP
taxlaw-2825	198	44	peculiarities	peculiarity	NOUN
taxlaw-2825	198	45	in	in	ADP
taxlaw-2825	198	46	the	the	DET
taxlaw-2825	198	47	procedural	procedural	ADJ
taxlaw-2825	198	48	budget	budget	NOUN
taxlaw-2825	198	49	rules	rule	NOUN
taxlaw-2825	198	50	,	,	PUNCT
taxlaw-2825	198	51	such	such	ADJ
taxlaw-2825	198	52	as	as	ADP
taxlaw-2825	198	53	the	the	DET
taxlaw-2825	198	54	paygo	paygo	NOUN
taxlaw-2825	198	55	and	and	CCONJ
taxlaw-2825	198	56	byrd	byrd	PROPN
taxlaw-2825	198	57	rules	rule	NOUN
taxlaw-2825	198	58	.	.	PUNCT
taxlaw-2825	199	1	2	2	X
taxlaw-2825	199	2	.	.	X
taxlaw-2825	199	3	paygo	paygo	NOUN
taxlaw-2825	199	4	paygo	paygo	NOUN
taxlaw-2825	199	5	rules	rule	NOUN
taxlaw-2825	199	6	generally	generally	ADV
taxlaw-2825	199	7	require	require	VERB
taxlaw-2825	199	8	that	that	SCONJ
taxlaw-2825	199	9	the	the	DET
taxlaw-2825	199	10	estimated	estimate	VERB
taxlaw-2825	199	11	budget	budget	NOUN
taxlaw-2825	199	12	effects	effect	NOUN
taxlaw-2825	199	13	of	of	ADP
taxlaw-2825	199	14	any	any	DET
taxlaw-2825	199	15	new	new	ADJ
taxlaw-2825	199	16	or	or	CCONJ
taxlaw-2825	199	17	augmented	augment	VERB
taxlaw-2825	199	18	mandatory	mandatory	ADJ
taxlaw-2825	199	19	spending	spending	NOUN
taxlaw-2825	199	20	or	or	CCONJ
taxlaw-2825	199	21	tax	tax	NOUN
taxlaw-2825	199	22	expenditures	expenditure	NOUN
taxlaw-2825	199	23	be	be	AUX
taxlaw-2825	199	24	“	"	PUNCT
taxlaw-2825	199	25	paid	pay	VERB
taxlaw-2825	199	26	for	for	ADP
taxlaw-2825	199	27	”	"	PUNCT
taxlaw-2825	199	28	with	with	ADP
taxlaw-2825	199	29	offsetting	offset	VERB
taxlaw-2825	199	30	revenue	revenue	NOUN
taxlaw-2825	199	31	increases	increase	NOUN
taxlaw-2825	199	32	or	or	CCONJ
taxlaw-2825	199	33	spending	spending	NOUN
taxlaw-2825	199	34	cuts	cut	NOUN
taxlaw-2825	199	35	.	.	PUNCT
taxlaw-2825	200	1	42	42	NUM
taxlaw-2825	200	2	thus	thus	ADV
taxlaw-2825	200	3	,	,	PUNCT
taxlaw-2825	200	4	the	the	DET
taxlaw-2825	200	5	paygo	paygo	NOUN
taxlaw-2825	200	6	rules	rule	NOUN
taxlaw-2825	200	7	are	be	AUX
taxlaw-2825	200	8	intended	intend	VERB
taxlaw-2825	200	9	to	to	PART
taxlaw-2825	200	10	impose	impose	VERB
taxlaw-2825	200	11	fiscal	fiscal	ADJ
taxlaw-2825	200	12	restraint	restraint	NOUN
taxlaw-2825	200	13	on	on	ADP
taxlaw-2825	200	14	lawmakers	lawmaker	NOUN
taxlaw-2825	200	15	by	by	ADP
taxlaw-2825	200	16	requiring	require	VERB
taxlaw-2825	200	17	that	that	SCONJ
taxlaw-2825	200	18	new	new	ADJ
taxlaw-2825	200	19	spending	spending	NOUN
taxlaw-2825	200	20	or	or	CCONJ
taxlaw-2825	200	21	revenue	revenue	NOUN
taxlaw-2825	200	22	reducing	reduce	VERB
taxlaw-2825	200	23	legislation	legislation	NOUN
taxlaw-2825	200	24	be	be	AUX
taxlaw-2825	200	25	made	make	VERB
taxlaw-2825	200	26	at	at	ADP
taxlaw-2825	200	27	least	least	ADJ
taxlaw-2825	200	28	revenue	revenue	NOUN
taxlaw-2825	200	29	-	-	PUNCT
taxlaw-2825	200	30	neutral	neutral	ADJ
taxlaw-2825	200	31	.	.	PUNCT
taxlaw-2825	201	1	persistent	persistent	ADJ
taxlaw-2825	201	2	concerns	concern	NOUN
taxlaw-2825	201	3	about	about	ADP
taxlaw-2825	201	4	the	the	DET
taxlaw-2825	201	5	vast	vast	ADJ
taxlaw-2825	201	6	federal	federal	ADJ
taxlaw-2825	201	7	budget	budget	NOUN
taxlaw-2825	201	8	deficit	deficit	NOUN
taxlaw-2825	201	9	have	have	AUX
taxlaw-2825	201	10	only	only	ADV
taxlaw-2825	201	11	heightened	heighten	VERB
taxlaw-2825	201	12	congressional	congressional	ADJ
taxlaw-2825	201	13	and	and	CCONJ
taxlaw-2825	201	14	public	public	ADJ
taxlaw-2825	201	15	pressure	pressure	NOUN
taxlaw-2825	201	16	to	to	PART
taxlaw-2825	201	17	enact	enact	VERB
taxlaw-2825	201	18	revenue	revenue	NOUN
taxlaw-2825	201	19	-	-	PUNCT
taxlaw-2825	201	20	neutral	neutral	ADJ
taxlaw-2825	201	21	or	or	CCONJ
taxlaw-2825	201	22	revenue	revenue	NOUN
taxlaw-2825	201	23	-	-	PUNCT
taxlaw-2825	201	24	increasing	increase	VERB
taxlaw-2825	201	25	legislation	legislation	NOUN
taxlaw-2825	201	26	.	.	PUNCT
taxlaw-2825	202	1	the	the	DET
taxlaw-2825	202	2	paygo	paygo	NOUN
taxlaw-2825	202	3	rules	rule	NOUN
taxlaw-2825	202	4	do	do	AUX
taxlaw-2825	202	5	not	not	PART
taxlaw-2825	202	6	apply	apply	VERB
taxlaw-2825	202	7	to	to	ADP
taxlaw-2825	202	8	discretionary	discretionary	ADJ
taxlaw-2825	202	9	spending	spending	NOUN
taxlaw-2825	202	10	,	,	PUNCT
taxlaw-2825	202	11	which	which	PRON
taxlaw-2825	202	12	is	be	AUX
taxlaw-2825	202	13	controlled	control	VERB
taxlaw-2825	202	14	and	and	CCONJ
taxlaw-2825	202	15	limited	limit	VERB
taxlaw-2825	202	16	by	by	ADP
taxlaw-2825	202	17	the	the	DET
taxlaw-2825	202	18	amount	amount	NOUN
taxlaw-2825	202	19	of	of	ADP
taxlaw-2825	202	20	appropriations	appropriation	NOUN
taxlaw-2825	202	21	made	make	VERB
taxlaw-2825	202	22	available	available	ADJ
taxlaw-2825	202	23	in	in	ADP
taxlaw-2825	202	24	the	the	DET
taxlaw-2825	202	25	annual	annual	ADJ
taxlaw-2825	202	26	budget	budget	NOUN
taxlaw-2825	202	27	resolution	resolution	NOUN
taxlaw-2825	202	28	.	.	PUNCT
taxlaw-2825	203	1	43	43	NUM
taxlaw-2825	203	2	however	however	ADV
taxlaw-2825	203	3	,	,	PUNCT
taxlaw-2825	203	4	paygo	paygo	NOUN
taxlaw-2825	203	5	principles	principle	NOUN
taxlaw-2825	203	6	are	be	AUX
taxlaw-2825	203	7	applied	apply	VERB
taxlaw-2825	203	8	to	to	ADP
taxlaw-2825	203	9	both	both	DET
taxlaw-2825	203	10	mandatory	mandatory	ADJ
taxlaw-2825	203	11	spending	spending	NOUN
taxlaw-2825	203	12	and	and	CCONJ
taxlaw-2825	203	13	tax	tax	NOUN
taxlaw-2825	203	14	expenditure	expenditure	NOUN
taxlaw-2825	203	15	proposals	proposal	NOUN
taxlaw-2825	203	16	.	.	PUNCT
taxlaw-2825	204	1	the	the	DET
taxlaw-2825	204	2	paygo	paygo	NOUN
taxlaw-2825	204	3	rules	rule	NOUN
taxlaw-2825	204	4	were	be	AUX
taxlaw-2825	204	5	first	first	ADV
taxlaw-2825	204	6	imposed	impose	VERB
taxlaw-2825	204	7	through	through	ADP
taxlaw-2825	204	8	the	the	DET
taxlaw-2825	204	9	budget	budget	NOUN
taxlaw-2825	204	10	enforcement	enforcement	PROPN
taxlaw-2825	204	11	act	act	NOUN
taxlaw-2825	204	12	of	of	ADP
taxlaw-2825	204	13	1990	1990	NUM
taxlaw-2825	204	14	,	,	PUNCT
taxlaw-2825	204	15	and	and	CCONJ
taxlaw-2825	204	16	extended	extend	VERB
taxlaw-2825	204	17	in	in	ADP
taxlaw-2825	204	18	1993	1993	NUM
taxlaw-2825	204	19	and	and	CCONJ
taxlaw-2825	204	20	1999	1999	NUM
taxlaw-2825	204	21	until	until	SCONJ
taxlaw-2825	204	22	they	they	PRON
taxlaw-2825	204	23	ultimately	ultimately	ADV
taxlaw-2825	204	24	expired	expire	VERB
taxlaw-2825	204	25	in	in	ADP
taxlaw-2825	204	26	2002	2002	NUM
taxlaw-2825	204	27	.	.	PUNCT
taxlaw-2825	205	1	44	44	NUM
taxlaw-2825	205	2	in	in	ADP
taxlaw-2825	205	3	2010	2010	NUM
taxlaw-2825	205	4	,	,	PUNCT
taxlaw-2825	205	5	the	the	DET
taxlaw-2825	205	6	statutory	statutory	ADJ
taxlaw-2825	205	7	pay	pay	NOUN
taxlaw-2825	205	8	-	-	PUNCT
taxlaw-2825	205	9	as	as	ADP
taxlaw-2825	205	10	-	-	PUNCT
taxlaw-2825	205	11	you	you	PRON
taxlaw-2825	205	12	-	-	PUNCT
taxlaw-2825	205	13	go	go	NOUN
taxlaw-2825	205	14	act	act	NOUN
taxlaw-2825	205	15	45	45	NUM
taxlaw-2825	205	16	was	be	AUX
taxlaw-2825	205	17	passed	pass	VERB
taxlaw-2825	205	18	by	by	ADP
taxlaw-2825	205	19	congress	congress	PROPN
taxlaw-2825	205	20	and	and	CCONJ
taxlaw-2825	205	21	signed	sign	VERB
taxlaw-2825	205	22	into	into	ADP
taxlaw-2825	205	23	law	law	NOUN
taxlaw-2825	205	24	by	by	ADP
taxlaw-2825	205	25	president	president	PROPN
taxlaw-2825	205	26	obama	obama	PROPN
taxlaw-2825	205	27	,	,	PUNCT
taxlaw-2825	205	28	making	make	VERB
taxlaw-2825	205	29	paygo	paygo	NOUN
taxlaw-2825	205	30	once	once	ADV
taxlaw-2825	205	31	again	again	ADV
taxlaw-2825	205	32	mandatory	mandatory	ADJ
taxlaw-2825	205	33	.	.	PUNCT
taxlaw-2825	206	1	under	under	ADP
taxlaw-2825	206	2	the	the	DET
taxlaw-2825	206	3	current	current	ADJ
taxlaw-2825	206	4	paygo	paygo	NOUN
taxlaw-2825	206	5	statute	statute	NOUN
taxlaw-2825	206	6	,	,	PUNCT
taxlaw-2825	206	7	if	if	SCONJ
taxlaw-2825	206	8	legislation	legislation	NOUN
taxlaw-2825	206	9	is	be	AUX
taxlaw-2825	206	10	passed	pass	VERB
taxlaw-2825	206	11	that	that	PRON
taxlaw-2825	206	12	is	be	AUX
taxlaw-2825	206	13	projected	project	VERB
taxlaw-2825	206	14	to	to	PART
taxlaw-2825	206	15	increase	increase	VERB
taxlaw-2825	206	16	the	the	DET
taxlaw-2825	206	17	deficit	deficit	NOUN
taxlaw-2825	206	18	for	for	ADP
taxlaw-2825	206	19	either	either	CCONJ
taxlaw-2825	206	20	the	the	DET
taxlaw-2825	206	21	following	follow	VERB
taxlaw-2825	206	22	fiveor	fiveor	NOUN
taxlaw-2825	206	23	ten	ten	NUM
taxlaw-2825	206	24	-	-	PUNCT
taxlaw-2825	206	25	year	year	NOUN
taxlaw-2825	206	26	budget	budget	NOUN
taxlaw-2825	206	27	window	window	NOUN
taxlaw-2825	206	28	period	period	NOUN
taxlaw-2825	206	29	,	,	PUNCT
taxlaw-2825	206	30	then	then	ADV
taxlaw-2825	206	31	automatic	automatic	ADJ
taxlaw-2825	206	32	across	across	ADP
taxlaw-2825	206	33	-	-	PUNCT
taxlaw-2825	206	34	the	the	DET
taxlaw-2825	206	35	-	-	PUNCT
taxlaw-2825	206	36	board	board	NOUN
taxlaw-2825	206	37	cuts	cut	NOUN
taxlaw-2825	206	38	in	in	ADP
taxlaw-2825	206	39	selected	select	VERB
taxlaw-2825	206	40	mandatory	mandatory	ADJ
taxlaw-2825	206	41	programs	program	NOUN
taxlaw-2825	206	42	(	(	PUNCT
taxlaw-2825	206	43	sequestration	sequestration	NOUN
taxlaw-2825	206	44	)	)	PUNCT
taxlaw-2825	206	45	is	be	AUX
taxlaw-2825	206	46	triggered	trigger	VERB
taxlaw-2825	206	47	.	.	PUNCT
taxlaw-2825	207	1	46	46	NUM
taxlaw-2825	208	1	although	although	SCONJ
taxlaw-2825	208	2	on	on	ADP
taxlaw-2825	208	3	its	its	PRON
taxlaw-2825	208	4	face	face	NOUN
taxlaw-2825	208	5	the	the	DET
taxlaw-2825	208	6	paygo	paygo	NOUN
taxlaw-2825	208	7	statute	statute	NOUN
taxlaw-2825	208	8	is	be	AUX
taxlaw-2825	208	9	supposed	suppose	VERB
taxlaw-2825	208	10	to	to	PART
taxlaw-2825	208	11	apply	apply	VERB
taxlaw-2825	208	12	to	to	ADP
taxlaw-2825	208	13	tax	tax	NOUN
taxlaw-2825	208	14	expenditures	expenditure	NOUN
taxlaw-2825	208	15	and	and	CCONJ
taxlaw-2825	208	16	mandatory	mandatory	ADJ
taxlaw-2825	208	17	spending	spending	NOUN
taxlaw-2825	208	18	rules	rule	NOUN
taxlaw-2825	208	19	with	with	ADP
taxlaw-2825	208	20	equal	equal	ADJ
taxlaw-2825	208	21	force	force	NOUN
taxlaw-2825	208	22	,	,	PUNCT
taxlaw-2825	208	23	in	in	ADP
taxlaw-2825	208	24	practice	practice	NOUN
taxlaw-2825	208	25	it	it	PRON
taxlaw-2825	208	26	does	do	VERB
taxlaw-2825	208	27	not	not	PART
taxlaw-2825	208	28	.	.	PUNCT
taxlaw-2825	209	1	the	the	DET
taxlaw-2825	209	2	scoring	scoring	NOUN
taxlaw-2825	209	3	mechanisms	mechanism	NOUN
taxlaw-2825	209	4	and	and	CCONJ
taxlaw-2825	209	5	statutory	statutory	ADJ
taxlaw-2825	209	6	exceptions	exception	NOUN
taxlaw-2825	209	7	significantly	significantly	ADV
taxlaw-2825	209	8	compromised	compromise	VERB
taxlaw-2825	209	9	the	the	DET
taxlaw-2825	209	10	paygo	paygo	NOUN
taxlaw-2825	209	11	statute	statute	NOUN
taxlaw-2825	209	12	’s	’s	PART
taxlaw-2825	209	13	ability	ability	NOUN
taxlaw-2825	209	14	to	to	PART
taxlaw-2825	209	15	damper	damper	VERB
taxlaw-2825	209	16	tax	tax	NOUN
taxlaw-2825	209	17	expenditure	expenditure	NOUN
taxlaw-2825	209	18	legislation	legislation	NOUN
taxlaw-2825	209	19	.	.	PUNCT
taxlaw-2825	210	1	they	they	PRON
taxlaw-2825	210	2	specifically	specifically	ADV
taxlaw-2825	210	3	excluded	exclude	VERB
taxlaw-2825	210	4	many	many	ADJ
taxlaw-2825	210	5	of	of	ADP
taxlaw-2825	210	6	the	the	DET
taxlaw-2825	210	7	tax	tax	NOUN
taxlaw-2825	210	8	extender	extender	NOUN
taxlaw-2825	210	9	provisions	provision	NOUN
taxlaw-2825	210	10	by	by	ADP
taxlaw-2825	210	11	incorporating	incorporate	VERB
taxlaw-2825	210	12	into	into	ADP
taxlaw-2825	210	13	the	the	DET
taxlaw-2825	210	14	budget	budget	NOUN
taxlaw-2825	210	15	baseline	baseline	NOUN
taxlaw-2825	210	16	trillions	trillion	NOUN
taxlaw-2825	210	17	of	of	ADP
taxlaw-2825	210	18	dollars	dollar	NOUN
taxlaw-2825	210	19	in	in	ADP
taxlaw-2825	210	20	tax	tax	NOUN
taxlaw-2825	210	21	expenditures	expenditure	NOUN
taxlaw-2825	210	22	,	,	PUNCT
taxlaw-2825	210	23	including	include	VERB
taxlaw-2825	210	24	many	many	ADJ
taxlaw-2825	210	25	of	of	ADP
taxlaw-2825	210	26	the	the	DET
taxlaw-2825	210	27	egtrra	egtrra	NOUN
taxlaw-2825	210	28	and	and	CCONJ
taxlaw-2825	210	29	the	the	DET
taxlaw-2825	210	30	jobs	job	NOUN
taxlaw-2825	210	31	and	and	CCONJ
taxlaw-2825	210	32	growth	growth	NOUN
taxlaw-2825	210	33	tax	tax	NOUN
taxlaw-2825	210	34	relief	relief	NOUN
taxlaw-2825	210	35	reconciliation	reconciliation	NOUN
taxlaw-2825	210	36	act	act	NOUN
taxlaw-2825	210	37	of	of	ADP
taxlaw-2825	210	38	2003	2003	NUM
taxlaw-2825	210	39	(	(	PUNCT
taxlaw-2825	210	40	jgtrra	jgtrra	NOUN
taxlaw-2825	210	41	)	)	PUNCT
taxlaw-2825	210	42	tax	tax	NOUN
taxlaw-2825	210	43	cuts	cut	NOUN
taxlaw-2825	210	44	,	,	PUNCT
taxlaw-2825	210	45	as	as	ADV
taxlaw-2825	210	46	well	well	ADV
taxlaw-2825	210	47	as	as	ADP
taxlaw-2825	210	48	the	the	DET
taxlaw-2825	210	49	costs	cost	NOUN
taxlaw-2825	210	50	of	of	ADP
taxlaw-2825	210	51	extending	extend	VERB
taxlaw-2825	210	52	alternative	alternative	ADJ
taxlaw-2825	210	53	-	-	PUNCT
taxlaw-2825	210	54	minimum	minimum	ADJ
taxlaw-2825	210	55	-	-	PUNCT
taxlaw-2825	210	56	tax	tax	NOUN
taxlaw-2825	210	57	(	(	PUNCT
taxlaw-2825	210	58	amt	amt	PROPN
taxlaw-2825	210	59	)	)	PUNCT
taxlaw-2825	210	60	relief	relief	NOUN
taxlaw-2825	210	61	and	and	CCONJ
taxlaw-2825	210	62	permanently	permanently	ADV
taxlaw-2825	210	63	reenacting	reenact	VERB
taxlaw-2825	210	64	the	the	DET
taxlaw-2825	210	65	estate	estate	NOUN
taxlaw-2825	210	66	-	-	PUNCT
taxlaw-2825	210	67	tax	tax	NOUN
taxlaw-2825	210	68	exemption	exemption	NOUN
taxlaw-2825	210	69	at	at	ADP
taxlaw-2825	210	70	2009	2009	NUM
taxlaw-2825	210	71	levels	level	NOUN
taxlaw-2825	210	72	.	.	PUNCT
taxlaw-2825	211	1	47	47	NUM
taxlaw-2825	211	2	as	as	ADP
taxlaw-2825	211	3	a	a	DET
taxlaw-2825	211	4	result	result	NOUN
taxlaw-2825	211	5	,	,	PUNCT
taxlaw-2825	211	6	only	only	ADV
taxlaw-2825	211	7	new	new	ADJ
taxlaw-2825	211	8	tax	tax	NOUN
taxlaw-2825	211	9	expenditures	expenditure	NOUN
taxlaw-2825	211	10	proposed	propose	VERB
taxlaw-2825	211	11	in	in	ADP
taxlaw-2825	211	12	excess	excess	NOUN
taxlaw-2825	211	13	of	of	ADP
taxlaw-2825	211	14	these	these	DET
taxlaw-2825	211	15	baseline	baseline	NOUN
taxlaw-2825	211	16	amounts	amount	NOUN
taxlaw-2825	211	17	will	will	AUX
taxlaw-2825	211	18	result	result	VERB
taxlaw-2825	211	19	in	in	ADP
taxlaw-2825	211	20	deficit	deficit	NOUN
taxlaw-2825	211	21	increasing	increase	VERB
taxlaw-2825	211	22	budget	budget	NOUN
taxlaw-2825	211	23	scoring	scoring	NOUN
taxlaw-2825	211	24	that	that	PRON
taxlaw-2825	211	25	requires	require	VERB
taxlaw-2825	211	26	revenue	revenue	NOUN
taxlaw-2825	211	27	offsets	offset	NOUN
taxlaw-2825	211	28	to	to	PART
taxlaw-2825	211	29	avoid	avoid	VERB
taxlaw-2825	211	30	sequestration	sequestration	NOUN
taxlaw-2825	211	31	.	.	PUNCT
taxlaw-2825	212	1	the	the	DET
taxlaw-2825	212	2	house	house	PROPN
taxlaw-2825	212	3	of	of	ADP
taxlaw-2825	212	4	representatives	representative	NOUN
taxlaw-2825	212	5	and	and	CCONJ
taxlaw-2825	212	6	senate	senate	PROPN
taxlaw-2825	212	7	also	also	ADV
taxlaw-2825	212	8	each	each	PRON
taxlaw-2825	212	9	have	have	VERB
taxlaw-2825	212	10	their	their	PRON
taxlaw-2825	212	11	own	own	ADJ
taxlaw-2825	212	12	internal	internal	ADJ
taxlaw-2825	212	13	set	set	NOUN
taxlaw-2825	212	14	of	of	ADP
taxlaw-2825	212	15	paygo	paygo	NOUN
taxlaw-2825	212	16	rules	rule	NOUN
taxlaw-2825	212	17	.	.	PUNCT
taxlaw-2825	213	1	under	under	ADP
taxlaw-2825	213	2	both	both	DET
taxlaw-2825	213	3	sets	set	NOUN
taxlaw-2825	213	4	of	of	ADP
taxlaw-2825	213	5	internal	internal	ADJ
taxlaw-2825	213	6	rules	rule	NOUN
taxlaw-2825	213	7	,	,	PUNCT
taxlaw-2825	213	8	proposed	propose	VERB
taxlaw-2825	213	9	legislation	legislation	NOUN
taxlaw-2825	213	10	must	must	AUX
taxlaw-2825	213	11	be	be	AUX
taxlaw-2825	213	12	revenueneutral	revenueneutral	ADJ
taxlaw-2825	213	13	over	over	ADP
taxlaw-2825	213	14	both	both	CCONJ
taxlaw-2825	213	15	a	a	DET
taxlaw-2825	213	16	fiveand	fiveand	NOUN
taxlaw-2825	213	17	ten	ten	NUM
taxlaw-2825	213	18	-	-	PUNCT
taxlaw-2825	213	19	year	year	NOUN
taxlaw-2825	213	20	budget	budget	NOUN
taxlaw-2825	213	21	window	window	NOUN
taxlaw-2825	213	22	.	.	PUNCT
taxlaw-2825	214	1	48	48	NUM
taxlaw-2825	214	2	these	these	DET
taxlaw-2825	214	3	internal	internal	ADJ
taxlaw-2825	214	4	rules	rule	NOUN
taxlaw-2825	214	5	have	have	VERB
taxlaw-2825	214	6	no	no	DET
taxlaw-2825	214	7	force	force	NOUN
taxlaw-2825	214	8	of	of	ADP
taxlaw-2825	214	9	law	law	NOUN
taxlaw-2825	214	10	and	and	CCONJ
taxlaw-2825	214	11	can	can	AUX
taxlaw-2825	214	12	be	be	AUX
taxlaw-2825	214	13	waived	waive	VERB
taxlaw-2825	214	14	(	(	PUNCT
taxlaw-2825	214	15	for	for	ADP
taxlaw-2825	214	16	example	example	NOUN
taxlaw-2825	214	17	,	,	PUNCT
taxlaw-2825	214	18	the	the	DET
taxlaw-2825	214	19	rules	rule	NOUN
taxlaw-2825	214	20	were	be	AUX
taxlaw-2825	214	21	waived	waive	VERB
taxlaw-2825	214	22	in	in	ADP
taxlaw-2825	214	23	order	order	NOUN
taxlaw-2825	214	24	to	to	PART
taxlaw-2825	214	25	pass	pass	VERB
taxlaw-2825	214	26	the	the	DET
taxlaw-2825	214	27	2007	2007	NUM
taxlaw-2825	214	28	and	and	CCONJ
taxlaw-2825	214	29	2008	2008	NUM
taxlaw-2825	214	30	amt	amt	PROPN
taxlaw-2825	214	31	relief	relief	NOUN
taxlaw-2825	214	32	for	for	ADP
taxlaw-2825	214	33	individuals	individual	NOUN
taxlaw-2825	214	34	)	)	PUNCT
taxlaw-2825	214	35	,	,	PUNCT
taxlaw-2825	214	36	49	49	NUM
taxlaw-2825	214	37	but	but	CCONJ
taxlaw-2825	214	38	do	do	AUX
taxlaw-2825	214	39	provide	provide	VERB
taxlaw-2825	214	40	a	a	DET
taxlaw-2825	214	41	procedure	procedure	NOUN
taxlaw-2825	214	42	for	for	ADP
taxlaw-2825	214	43	objecting	object	VERB
taxlaw-2825	214	44	42	42	NUM
taxlaw-2825	214	45	office	office	NOUN
taxlaw-2825	214	46	of	of	ADP
taxlaw-2825	214	47	budget	budget	NOUN
taxlaw-2825	214	48	management	management	NOUN
taxlaw-2825	214	49	(	(	PUNCT
taxlaw-2825	214	50	omb	omb	PROPN
taxlaw-2825	214	51	)	)	PUNCT
taxlaw-2825	214	52	,	,	PUNCT
taxlaw-2825	214	53	the	the	DET
taxlaw-2825	214	54	statutory	statutory	ADJ
taxlaw-2825	214	55	pay	pay	NOUN
taxlaw-2825	214	56	-	-	PUNCT
taxlaw-2825	214	57	as	as	ADP
taxlaw-2825	214	58	-	-	PUNCT
taxlaw-2825	214	59	you	you	PRON
taxlaw-2825	214	60	-	-	PUNCT
taxlaw-2825	214	61	go	go	VERB
taxlaw-2825	214	62	act	act	NOUN
taxlaw-2825	214	63	of	of	ADP
taxlaw-2825	214	64	2010	2010	NUM
taxlaw-2825	214	65	:	:	PUNCT
taxlaw-2825	214	66	a	a	DET
taxlaw-2825	214	67	description	description	NOUN
taxlaw-2825	214	68	,	,	PUNCT
taxlaw-2825	214	69	available	available	ADJ
taxlaw-2825	214	70	at	at	ADP
taxlaw-2825	214	71	http://www.whitehouse.gov/omb/paygo_description/.	http://www.whitehouse.gov/omb/paygo_description/.	NUM
taxlaw-2825	214	72	43	43	NUM
taxlaw-2825	215	1	i	i	NOUN
taxlaw-2825	215	2	d.	d.	PROPN
taxlaw-2825	215	3	44	44	NUM
taxlaw-2825	215	4	omnibus	omnibus	NOUN
taxlaw-2825	215	5	budget	budget	NOUN
taxlaw-2825	215	6	reconciliation	reconciliation	NOUN
taxlaw-2825	215	7	act	act	NOUN
taxlaw-2825	215	8	of	of	ADP
taxlaw-2825	215	9	1990	1990	NUM
taxlaw-2825	215	10	,	,	PUNCT
taxlaw-2825	215	11	pub	pub	NOUN
taxlaw-2825	215	12	.	.	PUNCT
taxlaw-2825	216	1	l.	l.	PROPN
taxlaw-2825	216	2	no	no	INTJ
taxlaw-2825	216	3	.	.	PROPN
taxlaw-2825	217	1	101	101	NUM
taxlaw-2825	217	2	-	-	SYM
taxlaw-2825	217	3	508	508	NUM
taxlaw-2825	217	4	,	,	PUNCT
taxlaw-2825	217	5	104	104	NUM
taxlaw-2825	217	6	stat	stat	NOUN
taxlaw-2825	217	7	.	.	PUNCT
taxlaw-2825	218	1	1388	1388	NUM
taxlaw-2825	218	2	(	(	PUNCT
taxlaw-2825	218	3	1990	1990	NUM
taxlaw-2825	218	4	)	)	PUNCT
taxlaw-2825	218	5	;	;	PUNCT
taxlaw-2825	218	6	omnibus	omnibus	NOUN
taxlaw-2825	218	7	budget	budget	NOUN
taxlaw-2825	218	8	reconciliation	reconciliation	NOUN
taxlaw-2825	218	9	act	act	NOUN
taxlaw-2825	218	10	of	of	ADP
taxlaw-2825	218	11	1993	1993	NUM
taxlaw-2825	218	12	,	,	PUNCT
taxlaw-2825	218	13	pub	pub	NOUN
taxlaw-2825	218	14	.	.	PUNCT
taxlaw-2825	219	1	l.	l.	PROPN
taxlaw-2825	219	2	no	no	INTJ
taxlaw-2825	219	3	.	.	PROPN
taxlaw-2825	220	1	103	103	NUM
taxlaw-2825	220	2	-	-	SYM
taxlaw-2825	220	3	66	66	NUM
taxlaw-2825	220	4	,	,	PUNCT
taxlaw-2825	220	5	107	107	NUM
taxlaw-2825	220	6	stat	stat	NOUN
taxlaw-2825	220	7	.	.	PUNCT
taxlaw-2825	221	1	312	312	NUM
taxlaw-2825	221	2	(	(	PUNCT
taxlaw-2825	221	3	1993	1993	NUM
taxlaw-2825	221	4	)	)	PUNCT
taxlaw-2825	221	5	;	;	PUNCT
taxlaw-2825	221	6	balanced	balanced	ADJ
taxlaw-2825	221	7	budget	budget	PROPN
taxlaw-2825	221	8	act	act	NOUN
taxlaw-2825	221	9	of	of	ADP
taxlaw-2825	221	10	1997	1997	NUM
taxlaw-2825	221	11	,	,	PUNCT
taxlaw-2825	221	12	pub	pub	NOUN
taxlaw-2825	221	13	.	.	PUNCT
taxlaw-2825	222	1	l.	l.	PROPN
taxlaw-2825	222	2	no	no	INTJ
taxlaw-2825	222	3	.	.	PUNCT
taxlaw-2825	223	1	105–33	105–33	NUM
taxlaw-2825	223	2	,	,	PUNCT
taxlaw-2825	223	3	111	111	NUM
taxlaw-2825	223	4	stat	stat	NOUN
taxlaw-2825	223	5	.	.	PUNCT
taxlaw-2825	224	1	251	251	NUM
taxlaw-2825	224	2	(	(	PUNCT
taxlaw-2825	224	3	1997	1997	NUM
taxlaw-2825	224	4	)	)	PUNCT
taxlaw-2825	224	5	.	.	PUNCT
taxlaw-2825	225	1	45	45	NUM
taxlaw-2825	225	2	statutory	statutory	ADJ
taxlaw-2825	225	3	pay	pay	NOUN
taxlaw-2825	225	4	as	as	SCONJ
taxlaw-2825	225	5	you	you	PRON
taxlaw-2825	225	6	go	go	VERB
taxlaw-2825	225	7	act	act	NOUN
taxlaw-2825	225	8	of	of	ADP
taxlaw-2825	225	9	2010	2010	NUM
taxlaw-2825	225	10	,	,	PUNCT
taxlaw-2825	225	11	p.l	p.l	PROPN
taxlaw-2825	225	12	.	.	NOUN
taxlaw-2825	225	13	111	111	NUM
taxlaw-2825	225	14	-	-	SYM
taxlaw-2825	225	15	39	39	NUM
taxlaw-2825	225	16	,	,	PUNCT
taxlaw-2825	225	17	124	124	NUM
taxlaw-2825	225	18	stat	stat	NOUN
taxlaw-2825	225	19	.	.	PUNCT
taxlaw-2825	225	20	8	8	NUM
taxlaw-2825	225	21	(	(	PUNCT
taxlaw-2825	225	22	2010	2010	NUM
taxlaw-2825	225	23	)	)	PUNCT
taxlaw-2825	225	24	.	.	PUNCT
taxlaw-2825	226	1	46	46	NUM
taxlaw-2825	226	2	specified	specify	VERB
taxlaw-2825	226	3	exemptions	exemption	NOUN
taxlaw-2825	226	4	from	from	ADP
taxlaw-2825	226	5	sequestration	sequestration	NOUN
taxlaw-2825	226	6	include	include	VERB
taxlaw-2825	226	7	social	social	ADJ
taxlaw-2825	226	8	security	security	NOUN
taxlaw-2825	226	9	,	,	PUNCT
taxlaw-2825	226	10	most	most	ADJ
taxlaw-2825	226	11	unemployment	unemployment	NOUN
taxlaw-2825	226	12	benefits	benefit	NOUN
taxlaw-2825	226	13	,	,	PUNCT
taxlaw-2825	226	14	veterans	veteran	NOUN
taxlaw-2825	226	15	’	’	PART
taxlaw-2825	226	16	benefits	benefit	NOUN
taxlaw-2825	226	17	,	,	PUNCT
taxlaw-2825	226	18	interest	interest	NOUN
taxlaw-2825	226	19	on	on	ADP
taxlaw-2825	226	20	the	the	DET
taxlaw-2825	226	21	debt	debt	NOUN
taxlaw-2825	226	22	,	,	PUNCT
taxlaw-2825	226	23	medicaid	medicaid	PROPN
taxlaw-2825	226	24	,	,	PUNCT
taxlaw-2825	226	25	food	food	NOUN
taxlaw-2825	226	26	stamps	stamp	NOUN
taxlaw-2825	226	27	,	,	PUNCT
taxlaw-2825	226	28	and	and	CCONJ
taxlaw-2825	226	29	federal	federal	ADJ
taxlaw-2825	226	30	retirement	retirement	NOUN
taxlaw-2825	226	31	.	.	PUNCT
taxlaw-2825	227	1	omb	omb	PROPN
taxlaw-2825	227	2	,	,	PUNCT
taxlaw-2825	227	3	supra	supra	PROPN
taxlaw-2825	227	4	note	note	NOUN
taxlaw-2825	227	5	42	42	NUM
taxlaw-2825	227	6	.	.	PUNCT
taxlaw-2825	228	1	47	47	NUM
taxlaw-2825	228	2	accordingly	accordingly	ADV
taxlaw-2825	228	3	,	,	PUNCT
taxlaw-2825	228	4	when	when	SCONJ
taxlaw-2825	228	5	many	many	ADJ
taxlaw-2825	228	6	of	of	ADP
taxlaw-2825	228	7	these	these	DET
taxlaw-2825	228	8	tax	tax	NOUN
taxlaw-2825	228	9	cuts	cut	NOUN
taxlaw-2825	228	10	and	and	CCONJ
taxlaw-2825	228	11	the	the	DET
taxlaw-2825	228	12	amt	amt	PROPN
taxlaw-2825	228	13	patch	patch	NOUN
taxlaw-2825	228	14	were	be	AUX
taxlaw-2825	228	15	made	make	VERB
taxlaw-2825	228	16	permanent	permanent	ADJ
taxlaw-2825	228	17	,	,	PUNCT
taxlaw-2825	228	18	no	no	DET
taxlaw-2825	228	19	new	new	ADJ
taxlaw-2825	228	20	offsets	offset	NOUN
taxlaw-2825	228	21	were	be	AUX
taxlaw-2825	228	22	needed	need	VERB
taxlaw-2825	228	23	because	because	SCONJ
taxlaw-2825	228	24	their	their	PRON
taxlaw-2825	228	25	projected	project	VERB
taxlaw-2825	228	26	costs	cost	NOUN
taxlaw-2825	228	27	were	be	AUX
taxlaw-2825	228	28	already	already	ADV
taxlaw-2825	228	29	included	include	VERB
taxlaw-2825	228	30	in	in	ADP
taxlaw-2825	228	31	the	the	DET
taxlaw-2825	228	32	baseline	baseline	NOUN
taxlaw-2825	228	33	.	.	PUNCT
taxlaw-2825	229	1	48	48	NUM
taxlaw-2825	229	2	kleinbard	kleinbard	ADJ
taxlaw-2825	229	3	,	,	PUNCT
taxlaw-2825	229	4	supra	supra	PROPN
taxlaw-2825	229	5	note	note	NOUN
taxlaw-2825	229	6	6	6	NUM
taxlaw-2825	229	7	,	,	PUNCT
taxlaw-2825	229	8	at	at	ADP
taxlaw-2825	229	9	16	16	NUM
taxlaw-2825	229	10	.	.	PUNCT
taxlaw-2825	229	11	49	49	NUM
taxlaw-2825	230	1	i	i	PRON
taxlaw-2825	230	2	d.	d.	PROPN
taxlaw-2825	230	3	at	at	ADP
taxlaw-2825	230	4	19	19	NUM
taxlaw-2825	230	5	.	.	PUNCT
taxlaw-2825	230	6	2014	2014	NUM
taxlaw-2825	230	7	]	]	PUNCT
taxlaw-2825	231	1	breaking	break	VERB
taxlaw-2825	231	2	the	the	DET
taxlaw-2825	231	3	spell	spell	NOUN
taxlaw-2825	231	4	of	of	ADP
taxlaw-2825	231	5	tax	tax	NOUN
taxlaw-2825	231	6	budget	budget	NOUN
taxlaw-2825	231	7	magic	magic	NOUN
taxlaw-2825	231	8	11	11	NUM
taxlaw-2825	231	9	congress	congress	PROPN
taxlaw-2825	231	10	members	member	NOUN
taxlaw-2825	231	11	to	to	PART
taxlaw-2825	231	12	raise	raise	VERB
taxlaw-2825	231	13	points	point	NOUN
taxlaw-2825	231	14	of	of	ADP
taxlaw-2825	231	15	order	order	NOUN
taxlaw-2825	231	16	against	against	ADP
taxlaw-2825	231	17	their	their	PRON
taxlaw-2825	231	18	colleagues	colleague	NOUN
taxlaw-2825	231	19	when	when	SCONJ
taxlaw-2825	231	20	the	the	DET
taxlaw-2825	231	21	paygo	paygo	NOUN
taxlaw-2825	231	22	rules	rule	NOUN
taxlaw-2825	231	23	have	have	AUX
taxlaw-2825	231	24	been	be	AUX
taxlaw-2825	231	25	violated	violate	VERB
taxlaw-2825	231	26	.	.	PUNCT
taxlaw-2825	232	1	50	50	NUM
taxlaw-2825	232	2	the	the	DET
taxlaw-2825	232	3	house	house	NOUN
taxlaw-2825	232	4	of	of	ADP
taxlaw-2825	232	5	representatives	representative	NOUN
taxlaw-2825	232	6	and	and	CCONJ
taxlaw-2825	232	7	senate	senate	PROPN
taxlaw-2825	232	8	each	each	PRON
taxlaw-2825	232	9	have	have	VERB
taxlaw-2825	232	10	internal	internal	ADJ
taxlaw-2825	232	11	procedural	procedural	ADJ
taxlaw-2825	232	12	rules	rule	NOUN
taxlaw-2825	232	13	for	for	ADP
taxlaw-2825	232	14	waiving	waive	VERB
taxlaw-2825	232	15	the	the	DET
taxlaw-2825	232	16	point	point	NOUN
taxlaw-2825	232	17	of	of	ADP
taxlaw-2825	232	18	order	order	NOUN
taxlaw-2825	232	19	.	.	PUNCT
taxlaw-2825	233	1	while	while	SCONJ
taxlaw-2825	233	2	the	the	DET
taxlaw-2825	233	3	senate	senate	PROPN
taxlaw-2825	233	4	requires	require	VERB
taxlaw-2825	233	5	a	a	DET
taxlaw-2825	233	6	three	three	NUM
taxlaw-2825	233	7	-	-	PUNCT
taxlaw-2825	233	8	fifths	fifth	NOUN
taxlaw-2825	233	9	vote	vote	NOUN
taxlaw-2825	233	10	of	of	ADP
taxlaw-2825	233	11	all	all	DET
taxlaw-2825	233	12	members	member	NOUN
taxlaw-2825	233	13	(	(	PUNCT
taxlaw-2825	233	14	i.e.	i.e.	X
taxlaw-2825	233	15	sixty	sixty	NUM
taxlaw-2825	233	16	votes	vote	NOUN
taxlaw-2825	233	17	)	)	PUNCT
taxlaw-2825	233	18	,	,	PUNCT
taxlaw-2825	233	19	the	the	DET
taxlaw-2825	233	20	house	house	NOUN
taxlaw-2825	233	21	of	of	ADP
taxlaw-2825	233	22	representatives	representative	NOUN
taxlaw-2825	233	23	only	only	ADV
taxlaw-2825	233	24	requires	require	VERB
taxlaw-2825	233	25	a	a	DET
taxlaw-2825	233	26	simple	simple	ADJ
taxlaw-2825	233	27	majority	majority	NOUN
taxlaw-2825	233	28	of	of	ADP
taxlaw-2825	233	29	the	the	DET
taxlaw-2825	233	30	rules	rule	NOUN
taxlaw-2825	233	31	committee	committee	NOUN
taxlaw-2825	233	32	.	.	PUNCT
taxlaw-2825	234	1	51	51	NUM
taxlaw-2825	235	1	if	if	SCONJ
taxlaw-2825	235	2	the	the	DET
taxlaw-2825	235	3	point	point	NOUN
taxlaw-2825	235	4	of	of	ADP
taxlaw-2825	235	5	order	order	NOUN
taxlaw-2825	235	6	is	be	AUX
taxlaw-2825	235	7	sustained	sustain	VERB
taxlaw-2825	235	8	,	,	PUNCT
taxlaw-2825	235	9	it	it	PRON
taxlaw-2825	235	10	will	will	AUX
taxlaw-2825	235	11	serve	serve	VERB
taxlaw-2825	235	12	to	to	PART
taxlaw-2825	235	13	strike	strike	VERB
taxlaw-2825	235	14	the	the	DET
taxlaw-2825	235	15	paygo	paygo	NOUN
taxlaw-2825	235	16	violating	violating	NOUN
taxlaw-2825	235	17	proposal	proposal	NOUN
taxlaw-2825	235	18	from	from	ADP
taxlaw-2825	235	19	the	the	DET
taxlaw-2825	235	20	bill	bill	NOUN
taxlaw-2825	235	21	.	.	PUNCT
taxlaw-2825	236	1	52	52	NUM
taxlaw-2825	236	2	as	as	SCONJ
taxlaw-2825	236	3	discussed	discuss	VERB
taxlaw-2825	236	4	more	more	ADV
taxlaw-2825	236	5	fully	fully	ADV
taxlaw-2825	236	6	below	below	ADV
taxlaw-2825	236	7	in	in	ADP
taxlaw-2825	236	8	part	part	NOUN
taxlaw-2825	236	9	iii.a	iii.a	PROPN
taxlaw-2825	236	10	,	,	PUNCT
taxlaw-2825	236	11	the	the	DET
taxlaw-2825	236	12	paygo	paygo	NOUN
taxlaw-2825	236	13	rules	rule	NOUN
taxlaw-2825	236	14	are	be	AUX
taxlaw-2825	236	15	easily	easily	ADV
taxlaw-2825	236	16	subject	subject	ADJ
taxlaw-2825	236	17	to	to	ADP
taxlaw-2825	236	18	manipulation	manipulation	NOUN
taxlaw-2825	236	19	through	through	ADP
taxlaw-2825	236	20	the	the	DET
taxlaw-2825	236	21	use	use	NOUN
taxlaw-2825	236	22	of	of	ADP
taxlaw-2825	236	23	temporary	temporary	ADJ
taxlaw-2825	236	24	tax	tax	NOUN
taxlaw-2825	236	25	expenditure	expenditure	NOUN
taxlaw-2825	236	26	provisions	provision	NOUN
taxlaw-2825	236	27	.	.	PUNCT
taxlaw-2825	237	1	unlike	unlike	ADP
taxlaw-2825	237	2	mandatory	mandatory	ADJ
taxlaw-2825	237	3	spending	spending	NOUN
taxlaw-2825	237	4	programs	program	NOUN
taxlaw-2825	237	5	,	,	PUNCT
taxlaw-2825	237	6	temporary	temporary	ADJ
taxlaw-2825	237	7	tax	tax	NOUN
taxlaw-2825	237	8	expenditure	expenditure	NOUN
taxlaw-2825	237	9	provisions	provision	NOUN
taxlaw-2825	237	10	are	be	AUX
taxlaw-2825	237	11	only	only	ADV
taxlaw-2825	237	12	scored	score	VERB
taxlaw-2825	237	13	as	as	ADP
taxlaw-2825	237	14	having	have	VERB
taxlaw-2825	237	15	revenue	revenue	NOUN
taxlaw-2825	237	16	effects	effect	NOUN
taxlaw-2825	237	17	associated	associate	VERB
taxlaw-2825	237	18	with	with	ADP
taxlaw-2825	237	19	the	the	DET
taxlaw-2825	237	20	provision	provision	NOUN
taxlaw-2825	237	21	being	be	AUX
taxlaw-2825	237	22	enacted	enact	VERB
taxlaw-2825	237	23	throughout	throughout	ADP
taxlaw-2825	237	24	its	its	PRON
taxlaw-2825	237	25	proposed	propose	VERB
taxlaw-2825	237	26	duration	duration	NOUN
taxlaw-2825	237	27	rather	rather	ADV
taxlaw-2825	237	28	than	than	ADP
taxlaw-2825	237	29	throughout	throughout	ADP
taxlaw-2825	237	30	the	the	DET
taxlaw-2825	237	31	entire	entire	ADJ
taxlaw-2825	237	32	budget	budget	NOUN
taxlaw-2825	237	33	window	window	NOUN
taxlaw-2825	237	34	period	period	NOUN
taxlaw-2825	237	35	.	.	PUNCT
taxlaw-2825	238	1	thus	thus	ADV
taxlaw-2825	238	2	,	,	PUNCT
taxlaw-2825	238	3	if	if	SCONJ
taxlaw-2825	238	4	tax	tax	NOUN
taxlaw-2825	238	5	expenditure	expenditure	NOUN
taxlaw-2825	238	6	legislation	legislation	NOUN
taxlaw-2825	238	7	is	be	AUX
taxlaw-2825	238	8	only	only	ADV
taxlaw-2825	238	9	enacted	enact	VERB
taxlaw-2825	238	10	for	for	ADP
taxlaw-2825	238	11	a	a	DET
taxlaw-2825	238	12	oneor	oneor	NOUN
taxlaw-2825	238	13	two	two	NUM
taxlaw-2825	238	14	-	-	PUNCT
taxlaw-2825	238	15	year	year	NOUN
taxlaw-2825	238	16	period	period	NOUN
taxlaw-2825	238	17	,	,	PUNCT
taxlaw-2825	238	18	it	it	PRON
taxlaw-2825	238	19	will	will	AUX
taxlaw-2825	238	20	require	require	VERB
taxlaw-2825	238	21	far	far	ADV
taxlaw-2825	238	22	fewer	few	ADJ
taxlaw-2825	238	23	offsets	offset	NOUN
taxlaw-2825	238	24	to	to	PART
taxlaw-2825	238	25	satisfy	satisfy	VERB
taxlaw-2825	238	26	paygo	paygo	NOUN
taxlaw-2825	238	27	than	than	SCONJ
taxlaw-2825	238	28	if	if	SCONJ
taxlaw-2825	238	29	it	it	PRON
taxlaw-2825	238	30	were	be	AUX
taxlaw-2825	238	31	permanently	permanently	ADV
taxlaw-2825	238	32	enacted	enact	VERB
taxlaw-2825	238	33	.	.	PUNCT
taxlaw-2825	239	1	for	for	ADP
taxlaw-2825	239	2	example	example	NOUN
taxlaw-2825	239	3	,	,	PUNCT
taxlaw-2825	239	4	a	a	DET
taxlaw-2825	239	5	twoyear	twoyear	ADJ
taxlaw-2825	239	6	extension	extension	NOUN
taxlaw-2825	239	7	of	of	ADP
taxlaw-2825	239	8	the	the	DET
taxlaw-2825	239	9	r&d	r&d	NOUN
taxlaw-2825	239	10	credit	credit	NOUN
taxlaw-2825	239	11	may	may	AUX
taxlaw-2825	239	12	be	be	AUX
taxlaw-2825	239	13	scored	score	VERB
taxlaw-2825	239	14	as	as	ADP
taxlaw-2825	239	15	costing	cost	VERB
taxlaw-2825	239	16	$	$	SYM
taxlaw-2825	239	17	15	15	NUM
taxlaw-2825	239	18	billion	billion	NUM
taxlaw-2825	239	19	(	(	PUNCT
taxlaw-2825	239	20	its	its	PRON
taxlaw-2825	239	21	two	two	NUM
taxlaw-2825	239	22	-	-	PUNCT
taxlaw-2825	239	23	year	year	NOUN
taxlaw-2825	239	24	estimated	estimate	VERB
taxlaw-2825	239	25	cost	cost	NOUN
taxlaw-2825	239	26	)	)	PUNCT
taxlaw-2825	239	27	,	,	PUNCT
taxlaw-2825	239	28	rather	rather	ADV
taxlaw-2825	239	29	than	than	ADP
taxlaw-2825	239	30	$	$	SYM
taxlaw-2825	239	31	100	100	NUM
taxlaw-2825	239	32	billion	billion	NUM
taxlaw-2825	239	33	(	(	PUNCT
taxlaw-2825	239	34	its	its	PRON
taxlaw-2825	239	35	projected	project	VERB
taxlaw-2825	239	36	cost	cost	NOUN
taxlaw-2825	239	37	over	over	ADP
taxlaw-2825	239	38	the	the	DET
taxlaw-2825	239	39	full	full	ADJ
taxlaw-2825	239	40	ten	ten	NUM
taxlaw-2825	239	41	-	-	PUNCT
taxlaw-2825	239	42	year	year	NOUN
taxlaw-2825	239	43	budget	budget	NOUN
taxlaw-2825	239	44	window	window	NOUN
taxlaw-2825	239	45	)	)	PUNCT
taxlaw-2825	239	46	.	.	PUNCT
taxlaw-2825	240	1	in	in	ADP
taxlaw-2825	240	2	order	order	NOUN
taxlaw-2825	240	3	to	to	PART
taxlaw-2825	240	4	comply	comply	VERB
taxlaw-2825	240	5	with	with	ADP
taxlaw-2825	240	6	paygo	paygo	NOUN
taxlaw-2825	240	7	,	,	PUNCT
taxlaw-2825	240	8	legislators	legislator	NOUN
taxlaw-2825	240	9	need	need	AUX
taxlaw-2825	240	10	only	only	ADV
taxlaw-2825	240	11	identify	identify	VERB
taxlaw-2825	240	12	$	$	SYM
taxlaw-2825	240	13	15	15	NUM
taxlaw-2825	240	14	billion	billion	NUM
taxlaw-2825	240	15	of	of	ADP
taxlaw-2825	240	16	revenue	revenue	NOUN
taxlaw-2825	240	17	sources	source	NOUN
taxlaw-2825	240	18	in	in	ADP
taxlaw-2825	240	19	order	order	NOUN
taxlaw-2825	240	20	for	for	ADP
taxlaw-2825	240	21	the	the	DET
taxlaw-2825	240	22	proposed	propose	VERB
taxlaw-2825	240	23	two	two	NUM
taxlaw-2825	240	24	-	-	PUNCT
taxlaw-2825	240	25	year	year	NOUN
taxlaw-2825	240	26	bill	bill	NOUN
taxlaw-2825	240	27	to	to	PART
taxlaw-2825	240	28	move	move	VERB
taxlaw-2825	240	29	forward	forward	ADV
taxlaw-2825	240	30	.	.	PUNCT
taxlaw-2825	241	1	3	3	X
taxlaw-2825	241	2	.	.	X
taxlaw-2825	241	3	reconciliation	reconciliation	NOUN
taxlaw-2825	241	4	and	and	CCONJ
taxlaw-2825	241	5	the	the	DET
taxlaw-2825	241	6	byrd	byrd	PROPN
taxlaw-2825	241	7	rule	rule	VERB
taxlaw-2825	241	8	the	the	DET
taxlaw-2825	241	9	budget	budget	NOUN
taxlaw-2825	241	10	act	act	NOUN
taxlaw-2825	241	11	was	be	AUX
taxlaw-2825	241	12	enacted	enact	VERB
taxlaw-2825	241	13	to	to	PART
taxlaw-2825	241	14	establish	establish	VERB
taxlaw-2825	241	15	the	the	DET
taxlaw-2825	241	16	congressional	congressional	ADJ
taxlaw-2825	241	17	budget	budget	NOUN
taxlaw-2825	241	18	process	process	NOUN
taxlaw-2825	241	19	.	.	PUNCT
taxlaw-2825	242	1	53	53	NUM
taxlaw-2825	242	2	it	it	PRON
taxlaw-2825	242	3	established	establish	VERB
taxlaw-2825	242	4	the	the	DET
taxlaw-2825	242	5	senate	senate	PROPN
taxlaw-2825	242	6	and	and	CCONJ
taxlaw-2825	242	7	house	house	PROPN
taxlaw-2825	242	8	budget	budget	NOUN
taxlaw-2825	242	9	committees	committee	NOUN
taxlaw-2825	242	10	as	as	ADV
taxlaw-2825	242	11	well	well	ADV
taxlaw-2825	242	12	as	as	ADP
taxlaw-2825	242	13	the	the	DET
taxlaw-2825	242	14	congressional	congressional	ADJ
taxlaw-2825	242	15	budget	budget	NOUN
taxlaw-2825	242	16	office	office	NOUN
taxlaw-2825	242	17	(	(	PUNCT
taxlaw-2825	242	18	cbo	cbo	PROPN
taxlaw-2825	242	19	)	)	PUNCT
taxlaw-2825	242	20	.	.	PUNCT
taxlaw-2825	243	1	54	54	NUM
taxlaw-2825	244	1	the	the	DET
taxlaw-2825	244	2	budget	budget	NOUN
taxlaw-2825	244	3	act	act	NOUN
taxlaw-2825	244	4	provides	provide	VERB
taxlaw-2825	244	5	for	for	ADP
taxlaw-2825	244	6	the	the	DET
taxlaw-2825	244	7	annual	annual	ADJ
taxlaw-2825	244	8	adoption	adoption	NOUN
taxlaw-2825	244	9	of	of	ADP
taxlaw-2825	244	10	a	a	DET
taxlaw-2825	244	11	concurrent	concurrent	ADJ
taxlaw-2825	244	12	budget	budget	NOUN
taxlaw-2825	244	13	resolution	resolution	NOUN
taxlaw-2825	244	14	,	,	PUNCT
taxlaw-2825	244	15	which	which	PRON
taxlaw-2825	244	16	may	may	AUX
taxlaw-2825	244	17	include	include	VERB
taxlaw-2825	244	18	reconciliation	reconciliation	NOUN
taxlaw-2825	244	19	instructions	instruction	NOUN
taxlaw-2825	244	20	directing	direct	VERB
taxlaw-2825	244	21	one	one	NUM
taxlaw-2825	244	22	or	or	CCONJ
taxlaw-2825	244	23	more	more	ADJ
taxlaw-2825	244	24	committees	committee	NOUN
taxlaw-2825	244	25	to	to	PART
taxlaw-2825	244	26	propose	propose	VERB
taxlaw-2825	244	27	changes	change	NOUN
taxlaw-2825	244	28	to	to	ADP
taxlaw-2825	244	29	existing	exist	VERB
taxlaw-2825	244	30	laws	law	NOUN
taxlaw-2825	244	31	in	in	ADP
taxlaw-2825	244	32	order	order	NOUN
taxlaw-2825	244	33	to	to	PART
taxlaw-2825	244	34	conform	conform	VERB
taxlaw-2825	244	35	federal	federal	ADJ
taxlaw-2825	244	36	spending	spending	NOUN
taxlaw-2825	244	37	,	,	PUNCT
taxlaw-2825	244	38	revenue	revenue	NOUN
taxlaw-2825	244	39	and	and	CCONJ
taxlaw-2825	244	40	debt	debt	NOUN
taxlaw-2825	244	41	targets	target	NOUN
taxlaw-2825	244	42	to	to	ADP
taxlaw-2825	244	43	the	the	DET
taxlaw-2825	244	44	budget	budget	NOUN
taxlaw-2825	244	45	resolution	resolution	NOUN
taxlaw-2825	244	46	.	.	PUNCT
taxlaw-2825	245	1	55	55	NUM
taxlaw-2825	245	2	the	the	DET
taxlaw-2825	245	3	budget	budget	NOUN
taxlaw-2825	245	4	act	act	NOUN
taxlaw-2825	245	5	created	create	VERB
taxlaw-2825	245	6	a	a	DET
taxlaw-2825	245	7	fast	fast	ADJ
taxlaw-2825	245	8	-	-	PUNCT
taxlaw-2825	245	9	track	track	NOUN
taxlaw-2825	245	10	process	process	NOUN
taxlaw-2825	245	11	for	for	ADP
taxlaw-2825	245	12	these	these	DET
taxlaw-2825	245	13	so	so	ADV
taxlaw-2825	245	14	-	-	PUNCT
taxlaw-2825	245	15	called	call	VERB
taxlaw-2825	245	16	reconciliation	reconciliation	NOUN
taxlaw-2825	245	17	bills	bill	NOUN
taxlaw-2825	245	18	,	,	PUNCT
taxlaw-2825	245	19	which	which	PRON
taxlaw-2825	245	20	propose	propose	VERB
taxlaw-2825	245	21	the	the	DET
taxlaw-2825	245	22	changes	change	NOUN
taxlaw-2825	245	23	in	in	ADP
taxlaw-2825	245	24	law	law	NOUN
taxlaw-2825	245	25	pursuant	pursuant	ADJ
taxlaw-2825	245	26	to	to	ADP
taxlaw-2825	245	27	the	the	DET
taxlaw-2825	245	28	reconciliation	reconciliation	NOUN
taxlaw-2825	245	29	instructions	instruction	NOUN
taxlaw-2825	245	30	.	.	PUNCT
taxlaw-2825	246	1	56	56	NUM
taxlaw-2825	246	2	the	the	DET
taxlaw-2825	246	3	expedited	expedite	VERB
taxlaw-2825	246	4	process	process	NOUN
taxlaw-2825	246	5	restricts	restrict	VERB
taxlaw-2825	246	6	the	the	DET
taxlaw-2825	246	7	time	time	NOUN
taxlaw-2825	246	8	limits	limit	NOUN
taxlaw-2825	246	9	for	for	ADP
taxlaw-2825	246	10	debate	debate	NOUN
taxlaw-2825	246	11	and	and	CCONJ
taxlaw-2825	246	12	thereby	thereby	ADV
taxlaw-2825	246	13	removes	remove	VERB
taxlaw-2825	246	14	the	the	DET
taxlaw-2825	246	15	threat	threat	NOUN
taxlaw-2825	246	16	of	of	ADP
taxlaw-2825	246	17	filibuster	filibuster	NOUN
taxlaw-2825	246	18	,	,	PUNCT
taxlaw-2825	246	19	an	an	DET
taxlaw-2825	246	20	obstructive	obstructive	ADJ
taxlaw-2825	246	21	parliamentary	parliamentary	ADJ
taxlaw-2825	246	22	practice	practice	NOUN
taxlaw-2825	246	23	whereby	whereby	SCONJ
taxlaw-2825	246	24	members	member	NOUN
taxlaw-2825	246	25	opposed	oppose	VERB
taxlaw-2825	246	26	to	to	ADP
taxlaw-2825	246	27	the	the	DET
taxlaw-2825	246	28	proposed	propose	VERB
taxlaw-2825	246	29	bill	bill	NOUN
taxlaw-2825	246	30	can	can	AUX
taxlaw-2825	246	31	extend	extend	VERB
taxlaw-2825	246	32	debate	debate	NOUN
taxlaw-2825	246	33	in	in	ADP
taxlaw-2825	246	34	order	order	NOUN
taxlaw-2825	246	35	to	to	PART
taxlaw-2825	246	36	delay	delay	VERB
taxlaw-2825	246	37	or	or	CCONJ
taxlaw-2825	246	38	prevent	prevent	VERB
taxlaw-2825	246	39	a	a	DET
taxlaw-2825	246	40	vote	vote	NOUN
taxlaw-2825	246	41	entirely	entirely	ADV
taxlaw-2825	246	42	.	.	PUNCT
taxlaw-2825	247	1	57	57	NUM
taxlaw-2825	247	2	in	in	ADP
taxlaw-2825	247	3	order	order	NOUN
taxlaw-2825	247	4	for	for	ADP
taxlaw-2825	247	5	a	a	DET
taxlaw-2825	247	6	proposed	propose	VERB
taxlaw-2825	247	7	bill	bill	NOUN
taxlaw-2825	247	8	to	to	PART
taxlaw-2825	247	9	receive	receive	VERB
taxlaw-2825	247	10	the	the	DET
taxlaw-2825	247	11	benefit	benefit	NOUN
taxlaw-2825	247	12	of	of	ADP
taxlaw-2825	247	13	the	the	DET
taxlaw-2825	247	14	reconciliation	reconciliation	NOUN
taxlaw-2825	247	15	process	process	NOUN
taxlaw-2825	247	16	and	and	CCONJ
taxlaw-2825	247	17	avoid	avoid	VERB
taxlaw-2825	247	18	filibuster	filibuster	NOUN
taxlaw-2825	247	19	,	,	PUNCT
taxlaw-2825	247	20	congress	congress	PROPN
taxlaw-2825	247	21	must	must	AUX
taxlaw-2825	247	22	pass	pass	VERB
taxlaw-2825	247	23	a	a	DET
taxlaw-2825	247	24	budget	budget	NOUN
taxlaw-2825	247	25	resolution	resolution	NOUN
taxlaw-2825	247	26	for	for	ADP
taxlaw-2825	247	27	each	each	DET
taxlaw-2825	247	28	budget	budget	NOUN
taxlaw-2825	247	29	category	category	NOUN
taxlaw-2825	247	30	setting	set	VERB
taxlaw-2825	247	31	forth	forth	ADP
taxlaw-2825	247	32	limitations	limitation	NOUN
taxlaw-2825	247	33	on	on	ADP
taxlaw-2825	247	34	spending	spending	NOUN
taxlaw-2825	247	35	(	(	PUNCT
taxlaw-2825	247	36	a	a	DET
taxlaw-2825	247	37	“	"	PUNCT
taxlaw-2825	247	38	section	section	NOUN
taxlaw-2825	247	39	302	302	NUM
taxlaw-2825	247	40	spending	spending	NOUN
taxlaw-2825	247	41	allocation	allocation	NOUN
taxlaw-2825	247	42	”	"	PUNCT
taxlaw-2825	247	43	)	)	PUNCT
taxlaw-2825	247	44	,	,	PUNCT
taxlaw-2825	247	45	and	and	CCONJ
taxlaw-2825	247	46	any	any	DET
taxlaw-2825	247	47	provision	provision	NOUN
taxlaw-2825	247	48	that	that	PRON
taxlaw-2825	247	49	exceeds	exceed	VERB
taxlaw-2825	247	50	the	the	DET
taxlaw-2825	247	51	allocation	allocation	NOUN
taxlaw-2825	247	52	must	must	AUX
taxlaw-2825	247	53	be	be	AUX
taxlaw-2825	247	54	coupled	couple	VERB
taxlaw-2825	247	55	with	with	ADP
taxlaw-2825	247	56	a	a	DET
taxlaw-2825	247	57	revenue	revenue	NOUN
taxlaw-2825	247	58	-	-	PUNCT
taxlaw-2825	247	59	raising	raise	VERB
taxlaw-2825	247	60	provision	provision	NOUN
taxlaw-2825	247	61	.	.	PUNCT
taxlaw-2825	248	1	58	58	NUM
taxlaw-2825	248	2	house	house	NOUN
taxlaw-2825	248	3	and	and	CCONJ
taxlaw-2825	248	4	senate	senate	PROPN
taxlaw-2825	248	5	points	point	NOUN
taxlaw-2825	248	6	of	of	ADP
taxlaw-2825	248	7	order	order	NOUN
taxlaw-2825	248	8	enforce	enforce	VERB
taxlaw-2825	248	9	this	this	DET
taxlaw-2825	248	10	procedural	procedural	ADJ
taxlaw-2825	248	11	reconciliation	reconciliation	NOUN
taxlaw-2825	248	12	rule	rule	NOUN
taxlaw-2825	248	13	.	.	PUNCT
taxlaw-2825	249	1	59	59	NUM
taxlaw-2825	249	2	as	as	ADV
taxlaw-2825	249	3	originally	originally	ADV
taxlaw-2825	249	4	conceived	conceive	VERB
taxlaw-2825	249	5	,	,	PUNCT
taxlaw-2825	249	6	the	the	DET
taxlaw-2825	249	7	reconciliation	reconciliation	NOUN
taxlaw-2825	249	8	process	process	NOUN
taxlaw-2825	249	9	was	be	AUX
taxlaw-2825	249	10	intended	intend	VERB
taxlaw-2825	249	11	to	to	PART
taxlaw-2825	249	12	provide	provide	VERB
taxlaw-2825	249	13	a	a	DET
taxlaw-2825	249	14	way	way	NOUN
taxlaw-2825	249	15	to	to	PART
taxlaw-2825	249	16	expedite	expedite	VERB
taxlaw-2825	249	17	spending	spending	NOUN
taxlaw-2825	249	18	and	and	CCONJ
taxlaw-2825	249	19	revenue	revenue	NOUN
taxlaw-2825	249	20	bills	bill	NOUN
taxlaw-2825	249	21	in	in	ADP
taxlaw-2825	249	22	order	order	NOUN
taxlaw-2825	249	23	to	to	PART
taxlaw-2825	249	24	bring	bring	VERB
taxlaw-2825	249	25	down	down	ADP
taxlaw-2825	249	26	the	the	DET
taxlaw-2825	249	27	deficit	deficit	NOUN
taxlaw-2825	249	28	.	.	PUNCT
taxlaw-2825	250	1	60	60	NUM
taxlaw-2825	250	2	however	however	ADV
taxlaw-2825	250	3	,	,	PUNCT
taxlaw-2825	250	4	50	50	NUM
taxlaw-2825	250	5	i	i	NOUN
taxlaw-2825	250	6	d.	d.	PROPN
taxlaw-2825	250	7	51	51	NUM
taxlaw-2825	250	8	u.s	u.s	PROPN
taxlaw-2825	250	9	.	.	PROPN
taxlaw-2825	250	10	senate	senate	PROPN
taxlaw-2825	250	11	committee	committee	PROPN
taxlaw-2825	250	12	on	on	ADP
taxlaw-2825	250	13	the	the	DET
taxlaw-2825	250	14	budget	budget	NOUN
taxlaw-2825	250	15	,	,	PUNCT
taxlaw-2825	250	16	budget	budget	NOUN
taxlaw-2825	250	17	points	point	NOUN
taxlaw-2825	250	18	of	of	ADP
taxlaw-2825	250	19	order	order	NOUN
taxlaw-2825	250	20	(	(	PUNCT
taxlaw-2825	250	21	2014	2014	NUM
taxlaw-2825	250	22	)	)	PUNCT
taxlaw-2825	250	23	,	,	PUNCT
taxlaw-2825	250	24	http://www.budget.senate.gov/republican/public/index.cfm/points-of-order	http://www.budget.senate.gov/republican/public/index.cfm/points-of-order	PROPN
taxlaw-2825	250	25	.	.	PUNCT
taxlaw-2825	251	1	52	52	NUM
taxlaw-2825	252	1	i	i	PRON
taxlaw-2825	252	2	d.	d.	PROPN
taxlaw-2825	252	3	53	53	NUM
taxlaw-2825	252	4	budget	budget	PROPN
taxlaw-2825	252	5	act	act	PROPN
taxlaw-2825	252	6	,	,	PUNCT
taxlaw-2825	252	7	supra	supra	PROPN
taxlaw-2825	252	8	note	note	NOUN
taxlaw-2825	252	9	11	11	NUM
taxlaw-2825	252	10	.	.	X
taxlaw-2825	252	11	54	54	NUM
taxlaw-2825	253	1	i	i	PRON
taxlaw-2825	253	2	d.	d.	PROPN
taxlaw-2825	253	3	at	at	ADP
taxlaw-2825	253	4	§	§	PROPN
taxlaw-2825	253	5	§	§	PROPN
taxlaw-2825	253	6	101	101	NUM
taxlaw-2825	253	7	-	-	SYM
taxlaw-2825	253	8	102	102	NUM
taxlaw-2825	253	9	and	and	CCONJ
taxlaw-2825	253	10	201	201	NUM
taxlaw-2825	253	11	.	.	X
taxlaw-2825	253	12	55	55	NUM
taxlaw-2825	253	13	bill	bill	PROPN
taxlaw-2825	253	14	heniff	heniff	PROPN
taxlaw-2825	253	15	,	,	PUNCT
taxlaw-2825	253	16	jr	jr	PROPN
taxlaw-2825	253	17	.	.	PROPN
taxlaw-2825	253	18	,	,	PUNCT
taxlaw-2825	253	19	cong	cong	PROPN
taxlaw-2825	253	20	.	.	PUNCT
taxlaw-2825	254	1	research	research	NOUN
taxlaw-2825	254	2	serv	serv	PROPN
taxlaw-2825	254	3	.	.	PROPN
taxlaw-2825	254	4	,	,	PUNCT
taxlaw-2825	254	5	the	the	DET
taxlaw-2825	254	6	congressional	congressional	ADJ
taxlaw-2825	254	7	budget	budget	NOUN
taxlaw-2825	254	8	process	process	NOUN
taxlaw-2825	254	9	timetable	timetable	NOUN
taxlaw-2825	254	10	,	,	PUNCT
taxlaw-2825	254	11	2	2	NUM
taxlaw-2825	254	12	(	(	PUNCT
taxlaw-2825	254	13	2008	2008	NUM
taxlaw-2825	254	14	)	)	PUNCT
taxlaw-2825	254	15	,	,	PUNCT
taxlaw-2825	254	16	available	available	ADJ
taxlaw-2825	254	17	at	at	ADP
taxlaw-2825	254	18	http://www.senate.gov/reference/resources/pdf/98-472.pdf	http://www.senate.gov/reference/resources/pdf/98-472.pdf	PROPN
taxlaw-2825	254	19	.	.	PUNCT
taxlaw-2825	255	1	56	56	NUM
taxlaw-2825	255	2	budget	budget	PROPN
taxlaw-2825	255	3	act	act	NOUN
taxlaw-2825	255	4	,	,	PUNCT
taxlaw-2825	255	5	supra	supra	PROPN
taxlaw-2825	255	6	note	note	PROPN
taxlaw-2825	255	7	11	11	NUM
taxlaw-2825	255	8	,	,	PUNCT
taxlaw-2825	255	9	at	at	ADP
taxlaw-2825	255	10	§	§	PROPN
taxlaw-2825	255	11	§	§	ADJ
taxlaw-2825	255	12	310(c	310(c	PROPN
taxlaw-2825	255	13	)	)	PUNCT
taxlaw-2825	255	14	.	.	PUNCT
taxlaw-2825	256	1	57	57	NUM
taxlaw-2825	256	2	debate	debate	NOUN
taxlaw-2825	256	3	time	time	NOUN
taxlaw-2825	256	4	is	be	AUX
taxlaw-2825	256	5	limited	limit	VERB
taxlaw-2825	256	6	to	to	ADP
taxlaw-2825	256	7	20	20	NUM
taxlaw-2825	256	8	hours	hour	NOUN
taxlaw-2825	256	9	in	in	ADP
taxlaw-2825	256	10	both	both	CCONJ
taxlaw-2825	256	11	the	the	DET
taxlaw-2825	256	12	senate	senate	PROPN
taxlaw-2825	256	13	and	and	CCONJ
taxlaw-2825	256	14	house	house	PROPN
taxlaw-2825	256	15	of	of	ADP
taxlaw-2825	256	16	representatives	representatives	PROPN
taxlaw-2825	256	17	.	.	PUNCT
taxlaw-2825	257	1	58	58	NUM
taxlaw-2825	257	2	kysar	kysar	NOUN
taxlaw-2825	257	3	,	,	PUNCT
taxlaw-2825	257	4	supra	supra	PROPN
taxlaw-2825	257	5	note	note	NOUN
taxlaw-2825	257	6	3	3	NUM
taxlaw-2825	257	7	,	,	PUNCT
taxlaw-2825	257	8	at	at	ADP
taxlaw-2825	257	9	1020	1020	NUM
taxlaw-2825	257	10	.	.	PUNCT
taxlaw-2825	258	1	59	59	NUM
taxlaw-2825	258	2	budget	budget	NOUN
taxlaw-2825	258	3	act	act	PROPN
taxlaw-2825	258	4	,	,	PUNCT
taxlaw-2825	258	5	supra	supra	PROPN
taxlaw-2825	258	6	note	note	PROPN
taxlaw-2825	258	7	11	11	NUM
taxlaw-2825	258	8	,	,	PUNCT
taxlaw-2825	258	9	at	at	ADP
taxlaw-2825	258	10	§	§	PROPN
taxlaw-2825	258	11	§	§	ADJ
taxlaw-2825	258	12	310(c	310(c	PROPN
taxlaw-2825	258	13	)	)	PUNCT
taxlaw-2825	258	14	.	.	PUNCT
taxlaw-2825	259	1	60	60	NUM
taxlaw-2825	259	2	kysar	kysar	ADJ
taxlaw-2825	259	3	,	,	PUNCT
taxlaw-2825	259	4	supra	supra	PROPN
taxlaw-2825	259	5	note	note	NOUN
taxlaw-2825	259	6	3	3	NUM
taxlaw-2825	259	7	,	,	PUNCT
taxlaw-2825	259	8	at	at	ADP
taxlaw-2825	259	9	1019	1019	NUM
taxlaw-2825	259	10	.	.	PUNCT
taxlaw-2825	260	1	12	12	NUM
taxlaw-2825	260	2	columbia	columbia	PROPN
taxlaw-2825	260	3	journal	journal	PROPN
taxlaw-2825	260	4	of	of	ADP
taxlaw-2825	260	5	tax	tax	NOUN
taxlaw-2825	260	6	law	law	NOUN
taxlaw-2825	260	7	[	[	X
taxlaw-2825	260	8	vol.6:1	vol.6:1	X
taxlaw-2825	260	9	because	because	SCONJ
taxlaw-2825	260	10	by	by	ADP
taxlaw-2825	260	11	its	its	PRON
taxlaw-2825	260	12	terms	term	NOUN
taxlaw-2825	260	13	the	the	DET
taxlaw-2825	260	14	1974	1974	NUM
taxlaw-2825	260	15	budget	budget	NOUN
taxlaw-2825	260	16	act	act	NOUN
taxlaw-2825	260	17	merely	merely	ADV
taxlaw-2825	260	18	references	reference	NOUN
taxlaw-2825	260	19	only	only	ADV
taxlaw-2825	260	20	“	"	PUNCT
taxlaw-2825	260	21	changes	change	NOUN
taxlaw-2825	260	22	”	"	PUNCT
taxlaw-2825	260	23	to	to	ADP
taxlaw-2825	260	24	spending	spending	NOUN
taxlaw-2825	260	25	and	and	CCONJ
taxlaw-2825	260	26	revenue	revenue	NOUN
taxlaw-2825	260	27	amounts	amount	NOUN
taxlaw-2825	260	28	and	and	CCONJ
taxlaw-2825	260	29	not	not	PART
taxlaw-2825	260	30	specifically	specifically	ADV
taxlaw-2825	260	31	to	to	PART
taxlaw-2825	260	32	decreases	decrease	NOUN
taxlaw-2825	260	33	or	or	CCONJ
taxlaw-2825	260	34	increases	increase	NOUN
taxlaw-2825	260	35	in	in	ADP
taxlaw-2825	260	36	such	such	ADJ
taxlaw-2825	260	37	amounts	amount	NOUN
taxlaw-2825	260	38	,	,	PUNCT
taxlaw-2825	260	39	savvy	savvy	ADJ
taxlaw-2825	260	40	congressional	congressional	ADJ
taxlaw-2825	260	41	members	member	NOUN
taxlaw-2825	260	42	realized	realize	VERB
taxlaw-2825	260	43	that	that	SCONJ
taxlaw-2825	260	44	the	the	DET
taxlaw-2825	260	45	reconciliation	reconciliation	NOUN
taxlaw-2825	260	46	process	process	NOUN
taxlaw-2825	260	47	could	could	AUX
taxlaw-2825	260	48	be	be	AUX
taxlaw-2825	260	49	used	use	VERB
taxlaw-2825	260	50	to	to	ADP
taxlaw-2825	260	51	fast	fast	ADJ
taxlaw-2825	260	52	-	-	PUNCT
taxlaw-2825	260	53	track	track	NOUN
taxlaw-2825	260	54	deficit	deficit	NOUN
taxlaw-2825	260	55	-	-	PUNCT
taxlaw-2825	260	56	increasing	increase	VERB
taxlaw-2825	260	57	legislation	legislation	NOUN
taxlaw-2825	260	58	.	.	PUNCT
taxlaw-2825	261	1	61	61	NUM
taxlaw-2825	261	2	in	in	ADP
taxlaw-2825	261	3	fact	fact	NOUN
taxlaw-2825	261	4	,	,	PUNCT
taxlaw-2825	261	5	in	in	ADP
taxlaw-2825	261	6	2001	2001	NUM
taxlaw-2825	261	7	congress	congress	PROPN
taxlaw-2825	261	8	passed	pass	VERB
taxlaw-2825	261	9	egtraa	egtraa	NOUN
taxlaw-2825	261	10	through	through	ADP
taxlaw-2825	261	11	the	the	DET
taxlaw-2825	261	12	reconciliation	reconciliation	NOUN
taxlaw-2825	261	13	process	process	NOUN
taxlaw-2825	261	14	with	with	ADP
taxlaw-2825	261	15	estimated	estimate	VERB
taxlaw-2825	261	16	costs	cost	NOUN
taxlaw-2825	261	17	of	of	ADP
taxlaw-2825	261	18	over	over	ADP
taxlaw-2825	261	19	$	$	SYM
taxlaw-2825	261	20	1	1	NUM
taxlaw-2825	261	21	trillion	trillion	NUM
taxlaw-2825	261	22	,	,	PUNCT
taxlaw-2825	261	23	sidestepping	sidestep	VERB
taxlaw-2825	261	24	any	any	DET
taxlaw-2825	261	25	chance	chance	NOUN
taxlaw-2825	261	26	of	of	ADP
taxlaw-2825	261	27	filibuster	filibuster	NOUN
taxlaw-2825	261	28	.	.	PUNCT
taxlaw-2825	262	1	62	62	NUM
taxlaw-2825	262	2	the	the	DET
taxlaw-2825	262	3	byrd	byrd	PROPN
taxlaw-2825	262	4	rule	rule	PROPN
taxlaw-2825	262	5	,	,	PUNCT
taxlaw-2825	262	6	named	name	VERB
taxlaw-2825	262	7	after	after	ADP
taxlaw-2825	262	8	senator	senator	PROPN
taxlaw-2825	262	9	robert	robert	PROPN
taxlaw-2825	262	10	byrd	byrd	PROPN
taxlaw-2825	262	11	,	,	PUNCT
taxlaw-2825	262	12	was	be	AUX
taxlaw-2825	262	13	introduced	introduce	VERB
taxlaw-2825	262	14	in	in	ADP
taxlaw-2825	262	15	1985	1985	NUM
taxlaw-2825	262	16	as	as	ADP
taxlaw-2825	262	17	an	an	DET
taxlaw-2825	262	18	additional	additional	ADJ
taxlaw-2825	262	19	internal	internal	ADJ
taxlaw-2825	262	20	rule	rule	NOUN
taxlaw-2825	262	21	in	in	ADP
taxlaw-2825	262	22	the	the	DET
taxlaw-2825	262	23	senate	senate	PROPN
taxlaw-2825	262	24	intended	intend	VERB
taxlaw-2825	262	25	to	to	PART
taxlaw-2825	262	26	prevent	prevent	VERB
taxlaw-2825	262	27	senators	senator	NOUN
taxlaw-2825	262	28	from	from	ADP
taxlaw-2825	262	29	attaching	attach	VERB
taxlaw-2825	262	30	unrelated	unrelated	ADJ
taxlaw-2825	262	31	bills	bill	NOUN
taxlaw-2825	262	32	to	to	ADP
taxlaw-2825	262	33	the	the	DET
taxlaw-2825	262	34	reconciliation	reconciliation	NOUN
taxlaw-2825	262	35	bill	bill	NOUN
taxlaw-2825	262	36	.	.	PUNCT
taxlaw-2825	263	1	63	63	NUM
taxlaw-2825	264	1	the	the	DET
taxlaw-2825	264	2	byrd	byrd	PROPN
taxlaw-2825	264	3	rule	rule	NOUN
taxlaw-2825	264	4	establishes	establish	VERB
taxlaw-2825	264	5	a	a	DET
taxlaw-2825	264	6	point	point	NOUN
taxlaw-2825	264	7	of	of	ADP
taxlaw-2825	264	8	order	order	NOUN
taxlaw-2825	264	9	against	against	ADP
taxlaw-2825	264	10	such	such	ADJ
taxlaw-2825	264	11	extraneous	extraneous	ADJ
taxlaw-2825	264	12	provisions	provision	NOUN
taxlaw-2825	264	13	.	.	PUNCT
taxlaw-2825	265	1	importantly	importantly	ADV
taxlaw-2825	265	2	,	,	PUNCT
taxlaw-2825	265	3	one	one	NUM
taxlaw-2825	265	4	of	of	ADP
taxlaw-2825	265	5	the	the	DET
taxlaw-2825	265	6	categories	category	NOUN
taxlaw-2825	265	7	of	of	ADP
taxlaw-2825	265	8	unrelated	unrelated	ADJ
taxlaw-2825	265	9	provisions	provision	NOUN
taxlaw-2825	265	10	that	that	PRON
taxlaw-2825	265	11	can	can	AUX
taxlaw-2825	265	12	not	not	PART
taxlaw-2825	265	13	be	be	AUX
taxlaw-2825	265	14	attached	attach	VERB
taxlaw-2825	265	15	to	to	ADP
taxlaw-2825	265	16	reconciliation	reconciliation	NOUN
taxlaw-2825	265	17	bills	bill	NOUN
taxlaw-2825	265	18	are	be	AUX
taxlaw-2825	265	19	any	any	DET
taxlaw-2825	265	20	provisions	provision	NOUN
taxlaw-2825	265	21	that	that	PRON
taxlaw-2825	265	22	decrease	decrease	VERB
taxlaw-2825	265	23	revenues	revenue	NOUN
taxlaw-2825	265	24	beyond	beyond	ADP
taxlaw-2825	265	25	the	the	DET
taxlaw-2825	265	26	applicable	applicable	ADJ
taxlaw-2825	265	27	window	window	NOUN
taxlaw-2825	265	28	of	of	ADP
taxlaw-2825	265	29	the	the	DET
taxlaw-2825	265	30	budget	budget	NOUN
taxlaw-2825	265	31	resolution	resolution	NOUN
taxlaw-2825	265	32	.	.	PUNCT
taxlaw-2825	266	1	64	64	NUM
taxlaw-2825	267	1	if	if	SCONJ
taxlaw-2825	267	2	the	the	DET
taxlaw-2825	267	3	presiding	preside	VERB
taxlaw-2825	267	4	officer	officer	NOUN
taxlaw-2825	267	5	sustains	sustain	VERB
taxlaw-2825	267	6	the	the	DET
taxlaw-2825	267	7	point	point	NOUN
taxlaw-2825	267	8	of	of	ADP
taxlaw-2825	267	9	order	order	NOUN
taxlaw-2825	267	10	,	,	PUNCT
taxlaw-2825	267	11	the	the	DET
taxlaw-2825	267	12	offending	offending	ADJ
taxlaw-2825	267	13	provision	provision	NOUN
taxlaw-2825	267	14	is	be	AUX
taxlaw-2825	267	15	struck	strike	VERB
taxlaw-2825	267	16	from	from	ADP
taxlaw-2825	267	17	the	the	DET
taxlaw-2825	267	18	bill	bill	NOUN
taxlaw-2825	267	19	,	,	PUNCT
taxlaw-2825	267	20	but	but	CCONJ
taxlaw-2825	267	21	the	the	DET
taxlaw-2825	267	22	rest	rest	NOUN
taxlaw-2825	267	23	of	of	ADP
taxlaw-2825	267	24	the	the	DET
taxlaw-2825	267	25	legislation	legislation	NOUN
taxlaw-2825	267	26	remains	remain	VERB
taxlaw-2825	267	27	.	.	PUNCT
taxlaw-2825	268	1	65	65	NUM
taxlaw-2825	268	2	tax	tax	NOUN
taxlaw-2825	268	3	expenditure	expenditure	NOUN
taxlaw-2825	268	4	provisions	provision	NOUN
taxlaw-2825	268	5	that	that	PRON
taxlaw-2825	268	6	are	be	AUX
taxlaw-2825	268	7	temporary	temporary	ADJ
taxlaw-2825	268	8	in	in	ADP
taxlaw-2825	268	9	nature	nature	NOUN
taxlaw-2825	268	10	are	be	AUX
taxlaw-2825	268	11	advantageous	advantageous	ADJ
taxlaw-2825	268	12	in	in	ADP
taxlaw-2825	268	13	the	the	DET
taxlaw-2825	268	14	reconciliation	reconciliation	NOUN
taxlaw-2825	268	15	process	process	NOUN
taxlaw-2825	268	16	in	in	ADP
taxlaw-2825	268	17	two	two	NUM
taxlaw-2825	268	18	ways	way	NOUN
taxlaw-2825	268	19	.	.	PUNCT
taxlaw-2825	269	1	first	first	ADJ
taxlaw-2825	269	2	,	,	PUNCT
taxlaw-2825	269	3	temporary	temporary	ADJ
taxlaw-2825	269	4	tax	tax	NOUN
taxlaw-2825	269	5	expenditures	expenditure	NOUN
taxlaw-2825	269	6	are	be	AUX
taxlaw-2825	269	7	more	more	ADV
taxlaw-2825	269	8	likely	likely	ADJ
taxlaw-2825	269	9	to	to	PART
taxlaw-2825	269	10	make	make	VERB
taxlaw-2825	269	11	it	it	PRON
taxlaw-2825	269	12	into	into	ADP
taxlaw-2825	269	13	the	the	DET
taxlaw-2825	269	14	reconciliation	reconciliation	NOUN
taxlaw-2825	269	15	process	process	NOUN
taxlaw-2825	269	16	because	because	SCONJ
taxlaw-2825	269	17	their	their	PRON
taxlaw-2825	269	18	lower	low	ADJ
taxlaw-2825	269	19	estimated	estimate	VERB
taxlaw-2825	269	20	costs	cost	NOUN
taxlaw-2825	269	21	make	make	VERB
taxlaw-2825	269	22	it	it	PRON
taxlaw-2825	269	23	easier	easy	ADJ
taxlaw-2825	269	24	to	to	PART
taxlaw-2825	269	25	satisfy	satisfy	VERB
taxlaw-2825	269	26	the	the	DET
taxlaw-2825	269	27	section	section	NOUN
taxlaw-2825	269	28	302	302	NUM
taxlaw-2825	269	29	budget	budget	NOUN
taxlaw-2825	269	30	allocation	allocation	NOUN
taxlaw-2825	269	31	limits	limit	NOUN
taxlaw-2825	269	32	.	.	PUNCT
taxlaw-2825	270	1	because	because	SCONJ
taxlaw-2825	270	2	temporary	temporary	ADJ
taxlaw-2825	270	3	tax	tax	NOUN
taxlaw-2825	270	4	provisions	provision	NOUN
taxlaw-2825	270	5	are	be	AUX
taxlaw-2825	270	6	scored	score	VERB
taxlaw-2825	270	7	by	by	ADP
taxlaw-2825	270	8	giving	give	VERB
taxlaw-2825	270	9	effect	effect	NOUN
taxlaw-2825	270	10	only	only	ADV
taxlaw-2825	270	11	for	for	ADP
taxlaw-2825	270	12	their	their	PRON
taxlaw-2825	270	13	statutory	statutory	ADJ
taxlaw-2825	270	14	enactment	enactment	NOUN
taxlaw-2825	270	15	periods	period	NOUN
taxlaw-2825	270	16	,	,	PUNCT
taxlaw-2825	270	17	their	their	PRON
taxlaw-2825	270	18	scored	score	VERB
taxlaw-2825	270	19	costs	cost	NOUN
taxlaw-2825	270	20	will	will	AUX
taxlaw-2825	270	21	be	be	AUX
taxlaw-2825	270	22	lower	low	ADJ
taxlaw-2825	270	23	than	than	ADP
taxlaw-2825	270	24	an	an	DET
taxlaw-2825	270	25	otherwise	otherwise	ADV
taxlaw-2825	270	26	similar	similar	ADJ
taxlaw-2825	270	27	permanent	permanent	ADJ
taxlaw-2825	270	28	piece	piece	NOUN
taxlaw-2825	270	29	of	of	ADP
taxlaw-2825	270	30	tax	tax	NOUN
taxlaw-2825	270	31	legislation	legislation	NOUN
taxlaw-2825	270	32	or	or	CCONJ
taxlaw-2825	270	33	a	a	DET
taxlaw-2825	270	34	temporary	temporary	ADJ
taxlaw-2825	270	35	mandatory	mandatory	ADJ
taxlaw-2825	270	36	spending	spending	NOUN
taxlaw-2825	270	37	provision	provision	NOUN
taxlaw-2825	270	38	.	.	PUNCT
taxlaw-2825	271	1	moreover	moreover	ADV
taxlaw-2825	271	2	,	,	PUNCT
taxlaw-2825	271	3	any	any	DET
taxlaw-2825	271	4	legislation	legislation	NOUN
taxlaw-2825	271	5	that	that	PRON
taxlaw-2825	271	6	exceeds	exceed	VERB
taxlaw-2825	271	7	the	the	DET
taxlaw-2825	271	8	allocation	allocation	NOUN
taxlaw-2825	271	9	must	must	AUX
taxlaw-2825	271	10	be	be	AUX
taxlaw-2825	271	11	coupled	couple	VERB
taxlaw-2825	271	12	with	with	ADP
taxlaw-2825	271	13	a	a	DET
taxlaw-2825	271	14	revenue	revenue	NOUN
taxlaw-2825	271	15	-	-	PUNCT
taxlaw-2825	271	16	raising	raise	VERB
taxlaw-2825	271	17	provision	provision	NOUN
taxlaw-2825	271	18	,	,	PUNCT
taxlaw-2825	271	19	so	so	CCONJ
taxlaw-2825	271	20	the	the	PRON
taxlaw-2825	271	21	lower	low	ADJ
taxlaw-2825	271	22	the	the	DET
taxlaw-2825	271	23	scored	score	VERB
taxlaw-2825	271	24	cost	cost	NOUN
taxlaw-2825	271	25	of	of	ADP
taxlaw-2825	271	26	a	a	DET
taxlaw-2825	271	27	proposed	propose	VERB
taxlaw-2825	271	28	expenditure	expenditure	NOUN
taxlaw-2825	271	29	,	,	PUNCT
taxlaw-2825	271	30	the	the	DET
taxlaw-2825	271	31	fewer	few	ADJ
taxlaw-2825	271	32	offsetting	offset	VERB
taxlaw-2825	271	33	revenue	revenue	NOUN
taxlaw-2825	271	34	-	-	PUNCT
taxlaw-2825	271	35	raising	raise	VERB
taxlaw-2825	271	36	provisions	provision	NOUN
taxlaw-2825	271	37	will	will	AUX
taxlaw-2825	271	38	be	be	AUX
taxlaw-2825	271	39	needed	need	VERB
taxlaw-2825	271	40	to	to	PART
taxlaw-2825	271	41	offset	offset	VERB
taxlaw-2825	271	42	it	it	PRON
taxlaw-2825	271	43	.	.	PUNCT
taxlaw-2825	272	1	second	second	ADJ
taxlaw-2825	272	2	,	,	PUNCT
taxlaw-2825	272	3	because	because	SCONJ
taxlaw-2825	272	4	the	the	DET
taxlaw-2825	272	5	byrd	byrd	PROPN
taxlaw-2825	272	6	rule	rule	NOUN
taxlaw-2825	272	7	will	will	AUX
taxlaw-2825	272	8	be	be	AUX
taxlaw-2825	272	9	triggered	trigger	VERB
taxlaw-2825	272	10	if	if	SCONJ
taxlaw-2825	272	11	a	a	DET
taxlaw-2825	272	12	bill	bill	NOUN
taxlaw-2825	272	13	results	result	VERB
taxlaw-2825	272	14	in	in	ADP
taxlaw-2825	272	15	budget	budget	NOUN
taxlaw-2825	272	16	outlays	outlay	NOUN
taxlaw-2825	272	17	beyond	beyond	ADP
taxlaw-2825	272	18	the	the	DET
taxlaw-2825	272	19	budget	budget	NOUN
taxlaw-2825	272	20	window	window	NOUN
taxlaw-2825	272	21	of	of	ADP
taxlaw-2825	272	22	the	the	DET
taxlaw-2825	272	23	resolution	resolution	NOUN
taxlaw-2825	272	24	,	,	PUNCT
taxlaw-2825	272	25	sunset	sunset	NOUN
taxlaw-2825	272	26	provisions	provision	NOUN
taxlaw-2825	272	27	can	can	AUX
taxlaw-2825	272	28	be	be	AUX
taxlaw-2825	272	29	used	use	VERB
taxlaw-2825	272	30	on	on	ADP
taxlaw-2825	272	31	tax	tax	NOUN
taxlaw-2825	272	32	expenditures	expenditure	NOUN
taxlaw-2825	272	33	to	to	PART
taxlaw-2825	272	34	prevent	prevent	VERB
taxlaw-2825	272	35	invocation	invocation	NOUN
taxlaw-2825	272	36	of	of	ADP
taxlaw-2825	272	37	the	the	DET
taxlaw-2825	272	38	byrd	byrd	PROPN
taxlaw-2825	272	39	rule	rule	NOUN
taxlaw-2825	272	40	.	.	PUNCT
taxlaw-2825	273	1	if	if	SCONJ
taxlaw-2825	273	2	a	a	DET
taxlaw-2825	273	3	tax	tax	NOUN
taxlaw-2825	273	4	expenditure	expenditure	NOUN
taxlaw-2825	273	5	is	be	AUX
taxlaw-2825	273	6	proposed	propose	VERB
taxlaw-2825	273	7	as	as	ADP
taxlaw-2825	273	8	permanent	permanent	ADJ
taxlaw-2825	273	9	legislation	legislation	NOUN
taxlaw-2825	273	10	,	,	PUNCT
taxlaw-2825	273	11	it	it	PRON
taxlaw-2825	273	12	will	will	AUX
taxlaw-2825	273	13	have	have	AUX
taxlaw-2825	273	14	projected	project	VERB
taxlaw-2825	273	15	costs	cost	NOUN
taxlaw-2825	273	16	beyond	beyond	ADP
taxlaw-2825	273	17	the	the	DET
taxlaw-2825	273	18	applicable	applicable	ADJ
taxlaw-2825	273	19	budget	budget	NOUN
taxlaw-2825	273	20	window	window	NOUN
taxlaw-2825	273	21	and	and	CCONJ
taxlaw-2825	273	22	can	can	AUX
taxlaw-2825	273	23	be	be	AUX
taxlaw-2825	273	24	struck	strike	VERB
taxlaw-2825	273	25	from	from	ADP
taxlaw-2825	273	26	the	the	DET
taxlaw-2825	273	27	reconciliation	reconciliation	NOUN
taxlaw-2825	273	28	bill	bill	NOUN
taxlaw-2825	273	29	by	by	ADP
taxlaw-2825	273	30	raising	raise	VERB
taxlaw-2825	273	31	a	a	DET
taxlaw-2825	273	32	point	point	NOUN
taxlaw-2825	273	33	of	of	ADP
taxlaw-2825	273	34	order	order	NOUN
taxlaw-2825	273	35	.	.	PUNCT
taxlaw-2825	274	1	however	however	ADV
taxlaw-2825	274	2	,	,	PUNCT
taxlaw-2825	274	3	no	no	ADV
taxlaw-2825	274	4	matter	matter	ADV
taxlaw-2825	274	5	how	how	SCONJ
taxlaw-2825	274	6	high	high	ADJ
taxlaw-2825	274	7	the	the	DET
taxlaw-2825	274	8	anticipated	anticipated	ADJ
taxlaw-2825	274	9	cost	cost	NOUN
taxlaw-2825	274	10	of	of	ADP
taxlaw-2825	274	11	a	a	DET
taxlaw-2825	274	12	tax	tax	NOUN
taxlaw-2825	274	13	expenditure	expenditure	NOUN
taxlaw-2825	274	14	bill	bill	NOUN
taxlaw-2825	274	15	,	,	PUNCT
taxlaw-2825	274	16	as	as	ADV
taxlaw-2825	274	17	long	long	ADV
taxlaw-2825	274	18	as	as	SCONJ
taxlaw-2825	274	19	it	it	PRON
taxlaw-2825	274	20	does	do	AUX
taxlaw-2825	274	21	not	not	PART
taxlaw-2825	274	22	generate	generate	VERB
taxlaw-2825	274	23	costs	cost	NOUN
taxlaw-2825	274	24	beyond	beyond	ADP
taxlaw-2825	274	25	the	the	DET
taxlaw-2825	274	26	budget	budget	NOUN
taxlaw-2825	274	27	window	window	NOUN
taxlaw-2825	274	28	,	,	PUNCT
taxlaw-2825	274	29	it	it	PRON
taxlaw-2825	274	30	will	will	AUX
taxlaw-2825	274	31	not	not	PART
taxlaw-2825	274	32	be	be	AUX
taxlaw-2825	274	33	subject	subject	ADJ
taxlaw-2825	274	34	to	to	ADP
taxlaw-2825	274	35	the	the	DET
taxlaw-2825	274	36	byrd	byrd	PROPN
taxlaw-2825	274	37	rule	rule	PROPN
taxlaw-2825	274	38	.	.	PUNCT
taxlaw-2825	275	1	for	for	ADP
taxlaw-2825	275	2	this	this	DET
taxlaw-2825	275	3	reason	reason	NOUN
taxlaw-2825	275	4	,	,	PUNCT
taxlaw-2825	275	5	the	the	DET
taxlaw-2825	275	6	entire	entire	ADJ
taxlaw-2825	275	7	egtraa	egtraa	NOUN
taxlaw-2825	275	8	was	be	AUX
taxlaw-2825	275	9	sunsetted	sunsette	VERB
taxlaw-2825	275	10	before	before	ADP
taxlaw-2825	275	11	the	the	DET
taxlaw-2825	275	12	end	end	NOUN
taxlaw-2825	275	13	of	of	ADP
taxlaw-2825	275	14	the	the	DET
taxlaw-2825	275	15	reconciliation	reconciliation	NOUN
taxlaw-2825	275	16	budget	budget	NOUN
taxlaw-2825	275	17	61	61	NUM
taxlaw-2825	275	18	robert	robert	PROPN
taxlaw-2825	275	19	dove	dove	NOUN
taxlaw-2825	275	20	,	,	PUNCT
taxlaw-2825	275	21	former	former	ADJ
taxlaw-2825	275	22	u.s	u.s	PROPN
taxlaw-2825	275	23	.	.	PROPN
taxlaw-2825	275	24	senate	senate	PROPN
taxlaw-2825	275	25	parliamentarian	parliamentarian	PROPN
taxlaw-2825	275	26	1981	1981	NUM
taxlaw-2825	275	27	-	-	SYM
taxlaw-2825	275	28	1987	1987	NUM
taxlaw-2825	275	29	,	,	PUNCT
taxlaw-2825	275	30	c	c	NOUN
taxlaw-2825	275	31	-	-	PUNCT
taxlaw-2825	275	32	span	span	NOUN
taxlaw-2825	275	33	,	,	PUNCT
taxlaw-2825	275	34	use	use	NOUN
taxlaw-2825	275	35	of	of	ADP
taxlaw-2825	275	36	senate	senate	PROPN
taxlaw-2825	275	37	filibuster	filibuster	PROPN
taxlaw-2825	275	38	(	(	PUNCT
taxlaw-2825	275	39	mar	mar	PROPN
taxlaw-2825	275	40	.	.	PROPN
taxlaw-2825	275	41	12	12	NUM
taxlaw-2825	275	42	,	,	PUNCT
taxlaw-2825	275	43	2010	2010	NUM
taxlaw-2825	275	44	)	)	PUNCT
taxlaw-2825	275	45	,	,	PUNCT
taxlaw-2825	275	46	available	available	ADJ
taxlaw-2825	275	47	at	at	ADP
taxlaw-2825	275	48	http://www.c-span.org/video/?292506-1/use-senate-filibuster	http://www.c-span.org/video/?292506-1/use-senate-filibuster	PROPN
taxlaw-2825	275	49	(	(	PUNCT
taxlaw-2825	275	50	00:50	00:50	NUM
taxlaw-2825	275	51	-	-	PUNCT
taxlaw-2825	275	52	00:53	00:53	NUM
taxlaw-2825	275	53	)	)	PUNCT
taxlaw-2825	275	54	.	.	PUNCT
taxlaw-2825	276	1	62	62	NUM
taxlaw-2825	276	2	kysar	kysar	NOUN
taxlaw-2825	276	3	,	,	PUNCT
taxlaw-2825	276	4	supra	supra	PROPN
taxlaw-2825	276	5	note	note	NOUN
taxlaw-2825	276	6	3	3	NUM
taxlaw-2825	276	7	,	,	PUNCT
taxlaw-2825	276	8	at	at	ADP
taxlaw-2825	276	9	1020	1020	NUM
taxlaw-2825	276	10	(	(	PUNCT
taxlaw-2825	276	11	“	"	PUNCT
taxlaw-2825	276	12	although	although	SCONJ
taxlaw-2825	276	13	the	the	DET
taxlaw-2825	276	14	original	original	ADJ
taxlaw-2825	276	15	intent	intent	NOUN
taxlaw-2825	276	16	of	of	ADP
taxlaw-2825	276	17	the	the	DET
taxlaw-2825	276	18	reconciliation	reconciliation	NOUN
taxlaw-2825	276	19	process	process	NOUN
taxlaw-2825	276	20	was	be	AUX
taxlaw-2825	276	21	to	to	PART
taxlaw-2825	276	22	provide	provide	VERB
taxlaw-2825	276	23	an	an	DET
taxlaw-2825	276	24	easier	easy	ADJ
taxlaw-2825	276	25	path	path	NOUN
taxlaw-2825	276	26	to	to	PART
taxlaw-2825	276	27	enact	enact	VERB
taxlaw-2825	276	28	deficit	deficit	NOUN
taxlaw-2825	276	29	-	-	PUNCT
taxlaw-2825	276	30	reducing	reduce	VERB
taxlaw-2825	276	31	legislation	legislation	NOUN
taxlaw-2825	276	32	,	,	PUNCT
taxlaw-2825	276	33	in	in	ADP
taxlaw-2825	276	34	2001	2001	NUM
taxlaw-2825	276	35	,	,	PUNCT
taxlaw-2825	276	36	republicans	republicans	PROPN
taxlaw-2825	276	37	won	win	VERB
taxlaw-2825	276	38	a	a	DET
taxlaw-2825	276	39	procedural	procedural	ADJ
taxlaw-2825	276	40	battle	battle	NOUN
taxlaw-2825	276	41	by	by	ADP
taxlaw-2825	276	42	passing	pass	VERB
taxlaw-2825	276	43	one	one	NUM
taxlaw-2825	276	44	of	of	ADP
taxlaw-2825	276	45	the	the	DET
taxlaw-2825	276	46	largest	large	ADJ
taxlaw-2825	276	47	tax	tax	NOUN
taxlaw-2825	276	48	cuts	cut	NOUN
taxlaw-2825	276	49	in	in	ADP
taxlaw-2825	276	50	history	history	NOUN
taxlaw-2825	276	51	,	,	PUNCT
taxlaw-2825	276	52	egtrra	egtrra	NOUN
taxlaw-2825	276	53	,	,	PUNCT
taxlaw-2825	276	54	through	through	ADP
taxlaw-2825	276	55	the	the	DET
taxlaw-2825	276	56	reconciliation	reconciliation	NOUN
taxlaw-2825	276	57	process	process	NOUN
taxlaw-2825	276	58	in	in	ADP
taxlaw-2825	276	59	order	order	NOUN
taxlaw-2825	276	60	to	to	PART
taxlaw-2825	276	61	avoid	avoid	VERB
taxlaw-2825	276	62	a	a	DET
taxlaw-2825	276	63	filibuster	filibuster	NOUN
taxlaw-2825	276	64	.	.	PUNCT
taxlaw-2825	276	65	”	"	PUNCT
taxlaw-2825	276	66	)	)	PUNCT
taxlaw-2825	276	67	;	;	PUNCT
taxlaw-2825	276	68	see	see	VERB
taxlaw-2825	276	69	also	also	ADV
taxlaw-2825	276	70	gale	gale	NOUN
taxlaw-2825	276	71	and	and	CCONJ
taxlaw-2825	276	72	orszag	orszag	NOUN
taxlaw-2825	276	73	,	,	PUNCT
taxlaw-2825	276	74	supra	supra	PROPN
taxlaw-2825	276	75	note	note	NOUN
taxlaw-2825	276	76	3	3	NUM
taxlaw-2825	276	77	,	,	PUNCT
taxlaw-2825	276	78	at	at	ADP
taxlaw-2825	276	79	1154	1154	NUM
taxlaw-2825	276	80	(	(	PUNCT
taxlaw-2825	276	81	noting	note	VERB
taxlaw-2825	276	82	that	that	SCONJ
taxlaw-2825	276	83	the	the	DET
taxlaw-2825	276	84	byrd	byrd	PROPN
taxlaw-2825	276	85	rule	rule	NOUN
taxlaw-2825	276	86	itself	itself	PRON
taxlaw-2825	276	87	did	do	AUX
taxlaw-2825	276	88	not	not	PART
taxlaw-2825	276	89	necessitate	necessitate	VERB
taxlaw-2825	276	90	the	the	DET
taxlaw-2825	276	91	sunset	sunset	NOUN
taxlaw-2825	276	92	provisions	provision	NOUN
taxlaw-2825	276	93	,	,	PUNCT
taxlaw-2825	276	94	rather	rather	ADV
taxlaw-2825	276	95	the	the	DET
taxlaw-2825	276	96	lack	lack	NOUN
taxlaw-2825	276	97	of	of	ADP
taxlaw-2825	276	98	support	support	NOUN
taxlaw-2825	276	99	from	from	ADP
taxlaw-2825	276	100	60	60	NUM
taxlaw-2825	276	101	senators	senator	NOUN
taxlaw-2825	276	102	required	require	VERB
taxlaw-2825	276	103	to	to	PART
taxlaw-2825	276	104	waive	waive	VERB
taxlaw-2825	276	105	the	the	DET
taxlaw-2825	276	106	rule	rule	NOUN
taxlaw-2825	276	107	necessitated	necessitate	VERB
taxlaw-2825	276	108	the	the	DET
taxlaw-2825	276	109	sunset	sunset	NOUN
taxlaw-2825	276	110	)	)	PUNCT
taxlaw-2825	276	111	.	.	PUNCT
taxlaw-2825	277	1	63	63	NUM
taxlaw-2825	277	2	robert	robert	PROPN
taxlaw-2825	277	3	keith	keith	PROPN
taxlaw-2825	277	4	,	,	PUNCT
taxlaw-2825	277	5	cong	cong	PROPN
taxlaw-2825	277	6	.	.	PUNCT
taxlaw-2825	278	1	research	research	NOUN
taxlaw-2825	278	2	serv	serv	PROPN
taxlaw-2825	278	3	.	.	PROPN
taxlaw-2825	278	4	,	,	PUNCT
taxlaw-2825	278	5	the	the	DET
taxlaw-2825	278	6	budget	budget	NOUN
taxlaw-2825	278	7	reconciliation	reconciliation	NOUN
taxlaw-2825	278	8	process	process	NOUN
taxlaw-2825	278	9	:	:	PUNCT
taxlaw-2825	278	10	the	the	DET
taxlaw-2825	278	11	senate	senate	PROPN
taxlaw-2825	278	12	’s	’s	PART
taxlaw-2825	278	13	“	"	PUNCT
taxlaw-2825	278	14	byrd	byrd	PROPN
taxlaw-2825	278	15	rule	rule	NOUN
taxlaw-2825	278	16	”	"	PUNCT
taxlaw-2825	278	17	(	(	PUNCT
taxlaw-2825	278	18	2010	2010	NUM
taxlaw-2825	278	19	)	)	PUNCT
taxlaw-2825	278	20	,	,	PUNCT
taxlaw-2825	278	21	available	available	ADJ
taxlaw-2825	278	22	at	at	ADP
taxlaw-2825	278	23	http://democrats.budget.house.gov/sites/democrats.budget.house.gov/files/documents/reconciliation.pdf	http://democrats.budget.house.gov/sites/democrats.budget.house.gov/files/documents/reconciliation.pdf	NOUN
taxlaw-2825	278	24	;	;	PUNCT
taxlaw-2825	278	25	cheryl	cheryl	PROPN
taxlaw-2825	278	26	d.	d.	PROPN
taxlaw-2825	278	27	block	block	PROPN
taxlaw-2825	278	28	,	,	PUNCT
taxlaw-2825	278	29	pathologies	pathology	NOUN
taxlaw-2825	278	30	at	at	ADP
taxlaw-2825	278	31	the	the	DET
taxlaw-2825	278	32	intersection	intersection	NOUN
taxlaw-2825	278	33	of	of	ADP
taxlaw-2825	278	34	the	the	DET
taxlaw-2825	278	35	budget	budget	NOUN
taxlaw-2825	278	36	and	and	CCONJ
taxlaw-2825	278	37	tax	tax	NOUN
taxlaw-2825	278	38	legislative	legislative	ADJ
taxlaw-2825	278	39	process	process	NOUN
taxlaw-2825	278	40	,	,	PUNCT
taxlaw-2825	278	41	43	43	NUM
taxlaw-2825	278	42	b.c	b.c	PROPN
taxlaw-2825	278	43	.	.	PROPN
taxlaw-2825	278	44	l.	l.	PROPN
taxlaw-2825	278	45	rev	rev	PROPN
taxlaw-2825	278	46	.	.	PROPN
taxlaw-2825	278	47	863	863	NUM
taxlaw-2825	278	48	,	,	PUNCT
taxlaw-2825	278	49	874	874	NUM
taxlaw-2825	278	50	(	(	PUNCT
taxlaw-2825	278	51	2002	2002	NUM
taxlaw-2825	278	52	)	)	PUNCT
taxlaw-2825	278	53	.	.	PUNCT
taxlaw-2825	279	1	64	64	NUM
taxlaw-2825	280	1	i	i	PRON
taxlaw-2825	280	2	d.	d.	PROPN
taxlaw-2825	280	3	65	65	NUM
taxlaw-2825	280	4	budget	budget	NOUN
taxlaw-2825	280	5	points	point	NOUN
taxlaw-2825	280	6	of	of	ADP
taxlaw-2825	280	7	order	order	NOUN
taxlaw-2825	280	8	,	,	PUNCT
taxlaw-2825	280	9	supra	supra	PROPN
taxlaw-2825	280	10	note	note	NOUN
taxlaw-2825	280	11	51	51	NUM
taxlaw-2825	280	12	.	.	PUNCT
taxlaw-2825	281	1	provisions	provision	NOUN
taxlaw-2825	281	2	that	that	PRON
taxlaw-2825	281	3	are	be	AUX
taxlaw-2825	281	4	removed	remove	VERB
taxlaw-2825	281	5	from	from	ADP
taxlaw-2825	281	6	reconciliation	reconciliation	NOUN
taxlaw-2825	281	7	legislation	legislation	NOUN
taxlaw-2825	281	8	as	as	ADP
taxlaw-2825	281	9	a	a	DET
taxlaw-2825	281	10	result	result	NOUN
taxlaw-2825	281	11	of	of	ADP
taxlaw-2825	281	12	a	a	DET
taxlaw-2825	281	13	byrd	byrd	PROPN
taxlaw-2825	281	14	rule	rule	NOUN
taxlaw-2825	281	15	objection	objection	NOUN
taxlaw-2825	281	16	are	be	AUX
taxlaw-2825	281	17	sometimes	sometimes	ADV
taxlaw-2825	281	18	referred	refer	VERB
taxlaw-2825	281	19	to	to	ADP
taxlaw-2825	281	20	as	as	ADP
taxlaw-2825	281	21	“	"	PUNCT
taxlaw-2825	281	22	byrd	byrd	PROPN
taxlaw-2825	281	23	droppings	dropping	NOUN
taxlaw-2825	281	24	.	.	PUNCT
taxlaw-2825	281	25	”	"	PUNCT
taxlaw-2825	282	1	yin	yin	PROPN
taxlaw-2825	282	2	,	,	PUNCT
taxlaw-2825	282	3	supra	supra	PROPN
taxlaw-2825	282	4	note	note	PROPN
taxlaw-2825	282	5	5	5	NUM
taxlaw-2825	282	6	,	,	PUNCT
taxlaw-2825	282	7	at	at	ADP
taxlaw-2825	282	8	215	215	NUM
taxlaw-2825	282	9	.	.	PUNCT
taxlaw-2825	282	10	2014	2014	NUM
taxlaw-2825	282	11	]	]	PUNCT
taxlaw-2825	283	1	breaking	break	VERB
taxlaw-2825	283	2	the	the	DET
taxlaw-2825	283	3	spell	spell	NOUN
taxlaw-2825	283	4	of	of	ADP
taxlaw-2825	283	5	tax	tax	NOUN
taxlaw-2825	283	6	budget	budget	NOUN
taxlaw-2825	283	7	magic	magic	NOUN
taxlaw-2825	283	8	13	13	NUM
taxlaw-2825	283	9	window	window	NOUN
taxlaw-2825	283	10	in	in	ADP
taxlaw-2825	283	11	order	order	NOUN
taxlaw-2825	283	12	to	to	PART
taxlaw-2825	283	13	avoid	avoid	VERB
taxlaw-2825	283	14	invocation	invocation	NOUN
taxlaw-2825	283	15	of	of	ADP
taxlaw-2825	283	16	the	the	DET
taxlaw-2825	283	17	byrd	byrd	PROPN
taxlaw-2825	283	18	rule	rule	NOUN
taxlaw-2825	283	19	.	.	PUNCT
taxlaw-2825	284	1	66	66	NUM
taxlaw-2825	284	2	since	since	SCONJ
taxlaw-2825	284	3	egtraa	egtraa	NOUN
taxlaw-2825	284	4	,	,	PUNCT
taxlaw-2825	284	5	numerous	numerous	ADJ
taxlaw-2825	284	6	tax	tax	NOUN
taxlaw-2825	284	7	provisions	provision	NOUN
taxlaw-2825	284	8	have	have	AUX
taxlaw-2825	284	9	been	be	AUX
taxlaw-2825	284	10	passed	pass	VERB
taxlaw-2825	284	11	as	as	ADP
taxlaw-2825	284	12	temporary	temporary	ADJ
taxlaw-2825	284	13	legislation	legislation	NOUN
taxlaw-2825	284	14	and	and	CCONJ
taxlaw-2825	284	15	been	be	AUX
taxlaw-2825	284	16	able	able	ADJ
taxlaw-2825	284	17	to	to	PART
taxlaw-2825	284	18	sidestep	sidestep	VERB
taxlaw-2825	284	19	application	application	NOUN
taxlaw-2825	284	20	of	of	ADP
taxlaw-2825	284	21	the	the	DET
taxlaw-2825	284	22	byrd	byrd	PROPN
taxlaw-2825	284	23	rule	rule	PROPN
taxlaw-2825	284	24	.	.	PUNCT
taxlaw-2825	285	1	67	67	NUM
taxlaw-2825	285	2	4	4	NUM
taxlaw-2825	285	3	.	.	PUNCT
taxlaw-2825	285	4	senate	senate	PROPN
taxlaw-2825	285	5	point	point	NOUN
taxlaw-2825	285	6	of	of	ADP
taxlaw-2825	285	7	order	order	NOUN
taxlaw-2825	285	8	the	the	DET
taxlaw-2825	285	9	senate	senate	PROPN
taxlaw-2825	285	10	more	more	ADV
taxlaw-2825	285	11	recently	recently	ADV
taxlaw-2825	285	12	enacted	enact	VERB
taxlaw-2825	285	13	another	another	DET
taxlaw-2825	285	14	point	point	NOUN
taxlaw-2825	285	15	of	of	ADP
taxlaw-2825	285	16	order	order	NOUN
taxlaw-2825	285	17	(	(	PUNCT
taxlaw-2825	285	18	spo	spo	PROPN
taxlaw-2825	285	19	)	)	PUNCT
taxlaw-2825	285	20	,	,	PUNCT
taxlaw-2825	285	21	aimed	aim	VERB
taxlaw-2825	285	22	at	at	ADP
taxlaw-2825	285	23	budget	budget	NOUN
taxlaw-2825	285	24	distortions	distortion	NOUN
taxlaw-2825	285	25	that	that	PRON
taxlaw-2825	285	26	can	can	AUX
taxlaw-2825	285	27	occur	occur	VERB
taxlaw-2825	285	28	when	when	SCONJ
taxlaw-2825	285	29	proposed	propose	VERB
taxlaw-2825	285	30	legislation	legislation	NOUN
taxlaw-2825	285	31	is	be	AUX
taxlaw-2825	285	32	expected	expect	VERB
taxlaw-2825	285	33	to	to	PART
taxlaw-2825	285	34	have	have	VERB
taxlaw-2825	285	35	revenue	revenue	NOUN
taxlaw-2825	285	36	effects	effect	NOUN
taxlaw-2825	285	37	outside	outside	ADP
taxlaw-2825	285	38	of	of	ADP
taxlaw-2825	285	39	the	the	DET
taxlaw-2825	285	40	original	original	ADJ
taxlaw-2825	285	41	budget	budget	NOUN
taxlaw-2825	285	42	window	window	NOUN
taxlaw-2825	285	43	period	period	NOUN
taxlaw-2825	285	44	.	.	PUNCT
taxlaw-2825	286	1	when	when	SCONJ
taxlaw-2825	286	2	permanent	permanent	ADJ
taxlaw-2825	286	3	spending	spending	NOUN
taxlaw-2825	286	4	legislation	legislation	NOUN
taxlaw-2825	286	5	is	be	AUX
taxlaw-2825	286	6	enacted	enact	VERB
taxlaw-2825	286	7	,	,	PUNCT
taxlaw-2825	286	8	revenue	revenue	NOUN
taxlaw-2825	286	9	neutrality	neutrality	NOUN
taxlaw-2825	286	10	only	only	ADV
taxlaw-2825	286	11	has	have	VERB
taxlaw-2825	286	12	to	to	PART
taxlaw-2825	286	13	be	be	AUX
taxlaw-2825	286	14	achieved	achieve	VERB
taxlaw-2825	286	15	for	for	ADP
taxlaw-2825	286	16	the	the	DET
taxlaw-2825	286	17	relevant	relevant	ADJ
taxlaw-2825	286	18	fiveand	fiveand	NOUN
taxlaw-2825	286	19	ten	ten	NUM
taxlaw-2825	286	20	-	-	PUNCT
taxlaw-2825	286	21	year	year	NOUN
taxlaw-2825	286	22	window	window	NOUN
taxlaw-2825	286	23	periods	period	NOUN
taxlaw-2825	286	24	in	in	ADP
taxlaw-2825	286	25	order	order	NOUN
taxlaw-2825	286	26	to	to	PART
taxlaw-2825	286	27	avoid	avoid	VERB
taxlaw-2825	286	28	invocation	invocation	NOUN
taxlaw-2825	286	29	of	of	ADP
taxlaw-2825	286	30	the	the	DET
taxlaw-2825	286	31	paygo	paygo	NOUN
taxlaw-2825	286	32	rules	rule	NOUN
taxlaw-2825	286	33	.	.	PUNCT
taxlaw-2825	287	1	however	however	ADV
taxlaw-2825	287	2	,	,	PUNCT
taxlaw-2825	287	3	many	many	ADJ
taxlaw-2825	287	4	provisions	provision	NOUN
taxlaw-2825	287	5	have	have	VERB
taxlaw-2825	287	6	enormous	enormous	ADJ
taxlaw-2825	287	7	budgetary	budgetary	ADJ
taxlaw-2825	287	8	consequences	consequence	NOUN
taxlaw-2825	287	9	beyond	beyond	ADP
taxlaw-2825	287	10	the	the	DET
taxlaw-2825	287	11	first	first	ADJ
taxlaw-2825	287	12	ten	ten	NUM
taxlaw-2825	287	13	years	year	NOUN
taxlaw-2825	287	14	of	of	ADP
taxlaw-2825	287	15	enactment	enactment	NOUN
taxlaw-2825	287	16	.	.	PUNCT
taxlaw-2825	288	1	under	under	ADP
taxlaw-2825	288	2	the	the	DET
taxlaw-2825	288	3	current	current	ADJ
taxlaw-2825	288	4	budget	budget	NOUN
taxlaw-2825	288	5	rules	rule	NOUN
taxlaw-2825	288	6	,	,	PUNCT
taxlaw-2825	288	7	there	there	PRON
taxlaw-2825	288	8	is	be	VERB
taxlaw-2825	288	9	no	no	DET
taxlaw-2825	288	10	mechanism	mechanism	NOUN
taxlaw-2825	288	11	requiring	require	VERB
taxlaw-2825	288	12	a	a	DET
taxlaw-2825	288	13	reevaluation	reevaluation	NOUN
taxlaw-2825	288	14	or	or	CCONJ
taxlaw-2825	288	15	re	re	NOUN
taxlaw-2825	288	16	-	-	NOUN
taxlaw-2825	288	17	neutralization	neutralization	NOUN
taxlaw-2825	288	18	of	of	ADP
taxlaw-2825	288	19	existing	exist	VERB
taxlaw-2825	288	20	spending	spending	NOUN
taxlaw-2825	288	21	provisions	provision	NOUN
taxlaw-2825	288	22	whose	whose	DET
taxlaw-2825	288	23	costs	cost	NOUN
taxlaw-2825	288	24	greatly	greatly	ADV
taxlaw-2825	288	25	exceed	exceed	VERB
taxlaw-2825	288	26	projected	project	VERB
taxlaw-2825	288	27	offsetting	offset	VERB
taxlaw-2825	288	28	revenue	revenue	NOUN
taxlaw-2825	288	29	sources	source	NOUN
taxlaw-2825	288	30	.	.	PUNCT
taxlaw-2825	289	1	the	the	DET
taxlaw-2825	289	2	spo	spo	PROPN
taxlaw-2825	289	3	tries	try	VERB
taxlaw-2825	289	4	to	to	PART
taxlaw-2825	289	5	manage	manage	VERB
taxlaw-2825	289	6	deliberate	deliberate	ADJ
taxlaw-2825	289	7	attempts	attempt	NOUN
taxlaw-2825	289	8	by	by	ADP
taxlaw-2825	289	9	lawmakers	lawmaker	NOUN
taxlaw-2825	289	10	to	to	PART
taxlaw-2825	289	11	escape	escape	VERB
taxlaw-2825	289	12	the	the	DET
taxlaw-2825	289	13	reach	reach	NOUN
taxlaw-2825	289	14	of	of	ADP
taxlaw-2825	289	15	paygo	paygo	NOUN
taxlaw-2825	289	16	rules	rule	NOUN
taxlaw-2825	289	17	by	by	ADP
taxlaw-2825	289	18	back	back	NOUN
taxlaw-2825	289	19	loading	load	VERB
taxlaw-2825	289	20	the	the	DET
taxlaw-2825	289	21	revenue	revenue	NOUN
taxlaw-2825	289	22	outlays	outlay	NOUN
taxlaw-2825	289	23	of	of	ADP
taxlaw-2825	289	24	proposed	propose	VERB
taxlaw-2825	289	25	legislation	legislation	NOUN
taxlaw-2825	289	26	to	to	ADP
taxlaw-2825	289	27	periods	period	NOUN
taxlaw-2825	289	28	beyond	beyond	ADP
taxlaw-2825	289	29	the	the	DET
taxlaw-2825	289	30	budget	budget	NOUN
taxlaw-2825	289	31	window	window	NOUN
taxlaw-2825	289	32	.	.	PUNCT
taxlaw-2825	290	1	under	under	ADP
taxlaw-2825	290	2	the	the	DET
taxlaw-2825	290	3	spo	spo	PROPN
taxlaw-2825	290	4	,	,	PUNCT
taxlaw-2825	290	5	senators	senator	NOUN
taxlaw-2825	290	6	can	can	AUX
taxlaw-2825	290	7	raise	raise	VERB
taxlaw-2825	290	8	an	an	DET
taxlaw-2825	290	9	objection	objection	NOUN
taxlaw-2825	290	10	and	and	CCONJ
taxlaw-2825	290	11	block	block	VERB
taxlaw-2825	290	12	consideration	consideration	NOUN
taxlaw-2825	290	13	of	of	ADP
taxlaw-2825	290	14	legislation	legislation	NOUN
taxlaw-2825	290	15	that	that	PRON
taxlaw-2825	290	16	is	be	AUX
taxlaw-2825	290	17	projected	project	VERB
taxlaw-2825	290	18	to	to	PART
taxlaw-2825	290	19	result	result	VERB
taxlaw-2825	290	20	in	in	ADP
taxlaw-2825	290	21	net	net	ADJ
taxlaw-2825	290	22	outlays	outlay	NOUN
taxlaw-2825	290	23	in	in	ADP
taxlaw-2825	290	24	excess	excess	NOUN
taxlaw-2825	290	25	of	of	ADP
taxlaw-2825	290	26	$	$	SYM
taxlaw-2825	290	27	5	5	NUM
taxlaw-2825	290	28	billion	billion	NUM
taxlaw-2825	290	29	in	in	ADP
taxlaw-2825	290	30	any	any	DET
taxlaw-2825	290	31	one	one	NUM
taxlaw-2825	290	32	of	of	ADP
taxlaw-2825	290	33	the	the	DET
taxlaw-2825	290	34	four	four	NUM
taxlaw-2825	290	35	successive	successive	ADJ
taxlaw-2825	290	36	ten	ten	NUM
taxlaw-2825	290	37	-	-	PUNCT
taxlaw-2825	290	38	year	year	NOUN
taxlaw-2825	290	39	periods	period	NOUN
taxlaw-2825	290	40	beginning	begin	VERB
taxlaw-2825	290	41	after	after	ADP
taxlaw-2825	290	42	the	the	DET
taxlaw-2825	290	43	initial	initial	ADJ
taxlaw-2825	290	44	ten	ten	NUM
taxlaw-2825	290	45	-	-	PUNCT
taxlaw-2825	290	46	year	year	NOUN
taxlaw-2825	290	47	budget	budget	NOUN
taxlaw-2825	290	48	window	window	NOUN
taxlaw-2825	290	49	.	.	PUNCT
taxlaw-2825	291	1	68	68	NUM
taxlaw-2825	291	2	again	again	ADV
taxlaw-2825	291	3	,	,	PUNCT
taxlaw-2825	291	4	at	at	ADV
taxlaw-2825	291	5	least	least	ADJ
taxlaw-2825	291	6	three	three	NUM
taxlaw-2825	291	7	-	-	PUNCT
taxlaw-2825	291	8	fifths	fifth	NOUN
taxlaw-2825	291	9	(	(	PUNCT
taxlaw-2825	291	10	or	or	CCONJ
taxlaw-2825	291	11	sixty	sixty	NUM
taxlaw-2825	291	12	)	)	PUNCT
taxlaw-2825	291	13	votes	vote	NOUN
taxlaw-2825	291	14	are	be	AUX
taxlaw-2825	291	15	necessary	necessary	ADJ
taxlaw-2825	291	16	to	to	PART
taxlaw-2825	291	17	waive	waive	VERB
taxlaw-2825	291	18	the	the	DET
taxlaw-2825	291	19	point	point	NOUN
taxlaw-2825	291	20	of	of	ADP
taxlaw-2825	291	21	order	order	NOUN
taxlaw-2825	291	22	.	.	PUNCT
taxlaw-2825	292	1	69	69	NUM
taxlaw-2825	292	2	while	while	SCONJ
taxlaw-2825	292	3	the	the	DET
taxlaw-2825	292	4	spo	spo	NOUN
taxlaw-2825	292	5	may	may	AUX
taxlaw-2825	292	6	provide	provide	VERB
taxlaw-2825	292	7	a	a	DET
taxlaw-2825	292	8	deterrent	deterrent	NOUN
taxlaw-2825	292	9	for	for	ADP
taxlaw-2825	292	10	passing	pass	VERB
taxlaw-2825	292	11	legislation	legislation	NOUN
taxlaw-2825	292	12	with	with	ADP
taxlaw-2825	292	13	significant	significant	ADJ
taxlaw-2825	292	14	projected	project	VERB
taxlaw-2825	292	15	costs	cost	NOUN
taxlaw-2825	292	16	beyond	beyond	ADP
taxlaw-2825	292	17	the	the	DET
taxlaw-2825	292	18	budget	budget	NOUN
taxlaw-2825	292	19	window	window	NOUN
taxlaw-2825	292	20	,	,	PUNCT
taxlaw-2825	292	21	it	it	PRON
taxlaw-2825	292	22	has	have	VERB
taxlaw-2825	292	23	little	little	ADJ
taxlaw-2825	292	24	to	to	PART
taxlaw-2825	292	25	no	no	DET
taxlaw-2825	292	26	effect	effect	NOUN
taxlaw-2825	292	27	on	on	ADP
taxlaw-2825	292	28	temporary	temporary	ADJ
taxlaw-2825	292	29	tax	tax	NOUN
taxlaw-2825	292	30	legislation	legislation	NOUN
taxlaw-2825	292	31	.	.	PUNCT
taxlaw-2825	293	1	in	in	ADP
taxlaw-2825	293	2	fact	fact	NOUN
taxlaw-2825	293	3	,	,	PUNCT
taxlaw-2825	293	4	it	it	PRON
taxlaw-2825	293	5	provides	provide	VERB
taxlaw-2825	293	6	an	an	DET
taxlaw-2825	293	7	incentive	incentive	NOUN
taxlaw-2825	293	8	for	for	SCONJ
taxlaw-2825	293	9	lawmakers	lawmaker	NOUN
taxlaw-2825	293	10	to	to	PART
taxlaw-2825	293	11	make	make	VERB
taxlaw-2825	293	12	tax	tax	NOUN
taxlaw-2825	293	13	expenditures	expenditure	NOUN
taxlaw-2825	293	14	temporary	temporary	ADJ
taxlaw-2825	293	15	.	.	PUNCT
taxlaw-2825	294	1	if	if	SCONJ
taxlaw-2825	294	2	temporary	temporary	ADJ
taxlaw-2825	294	3	tax	tax	NOUN
taxlaw-2825	294	4	legislation	legislation	NOUN
taxlaw-2825	294	5	is	be	AUX
taxlaw-2825	294	6	proposed	propose	VERB
taxlaw-2825	294	7	,	,	PUNCT
taxlaw-2825	294	8	the	the	DET
taxlaw-2825	294	9	costs	cost	NOUN
taxlaw-2825	294	10	will	will	AUX
taxlaw-2825	294	11	be	be	AUX
taxlaw-2825	294	12	front	front	ADV
taxlaw-2825	294	13	loaded	load	VERB
taxlaw-2825	294	14	in	in	ADP
taxlaw-2825	294	15	the	the	DET
taxlaw-2825	294	16	budget	budget	NOUN
taxlaw-2825	294	17	window	window	NOUN
taxlaw-2825	294	18	and	and	CCONJ
taxlaw-2825	294	19	will	will	AUX
taxlaw-2825	294	20	have	have	VERB
taxlaw-2825	294	21	no	no	DET
taxlaw-2825	294	22	projected	project	VERB
taxlaw-2825	294	23	effect	effect	NOUN
taxlaw-2825	294	24	beyond	beyond	ADP
taxlaw-2825	294	25	the	the	DET
taxlaw-2825	294	26	initial	initial	ADJ
taxlaw-2825	294	27	ten	ten	NUM
taxlaw-2825	294	28	-	-	PUNCT
taxlaw-2825	294	29	year	year	NOUN
taxlaw-2825	294	30	budget	budget	NOUN
taxlaw-2825	294	31	window	window	NOUN
taxlaw-2825	294	32	period	period	NOUN
taxlaw-2825	294	33	.	.	PUNCT
taxlaw-2825	295	1	they	they	PRON
taxlaw-2825	295	2	will	will	AUX
taxlaw-2825	295	3	thus	thus	ADV
taxlaw-2825	295	4	be	be	AUX
taxlaw-2825	295	5	able	able	ADJ
taxlaw-2825	295	6	to	to	PART
taxlaw-2825	295	7	escape	escape	VERB
taxlaw-2825	295	8	the	the	DET
taxlaw-2825	295	9	reaches	reach	NOUN
taxlaw-2825	295	10	of	of	ADP
taxlaw-2825	295	11	the	the	DET
taxlaw-2825	295	12	spo	spo	PROPN
taxlaw-2825	295	13	.	.	PROPN
taxlaw-2825	295	14	iii	iii	PROPN
taxlaw-2825	295	15	.	.	PUNCT
taxlaw-2825	296	1	the	the	DET
taxlaw-2825	296	2	black	black	ADJ
taxlaw-2825	296	3	and	and	CCONJ
taxlaw-2825	296	4	white	white	ADJ
taxlaw-2825	296	5	magic	magic	NOUN
taxlaw-2825	296	6	of	of	ADP
taxlaw-2825	296	7	temporary	temporary	ADJ
taxlaw-2825	296	8	tax	tax	NOUN
taxlaw-2825	296	9	expenditures	expenditure	NOUN
taxlaw-2825	296	10	as	as	SCONJ
taxlaw-2825	296	11	suggested	suggest	VERB
taxlaw-2825	296	12	above	above	ADV
taxlaw-2825	296	13	,	,	PUNCT
taxlaw-2825	296	14	temporary	temporary	ADJ
taxlaw-2825	296	15	tax	tax	NOUN
taxlaw-2825	296	16	expenditures	expenditure	NOUN
taxlaw-2825	296	17	are	be	AUX
taxlaw-2825	296	18	prized	prize	VERB
taxlaw-2825	296	19	gems	gem	NOUN
taxlaw-2825	296	20	of	of	ADP
taxlaw-2825	296	21	lawmakers	lawmaker	NOUN
taxlaw-2825	296	22	for	for	ADP
taxlaw-2825	296	23	a	a	DET
taxlaw-2825	296	24	number	number	NOUN
taxlaw-2825	296	25	of	of	ADP
taxlaw-2825	296	26	reasons	reason	NOUN
taxlaw-2825	296	27	.	.	PUNCT
taxlaw-2825	297	1	first	first	ADV
taxlaw-2825	297	2	,	,	PUNCT
taxlaw-2825	297	3	they	they	PRON
taxlaw-2825	297	4	are	be	AUX
taxlaw-2825	297	5	easier	easy	ADJ
taxlaw-2825	297	6	to	to	PART
taxlaw-2825	297	7	manipulate	manipulate	VERB
taxlaw-2825	297	8	for	for	ADP
taxlaw-2825	297	9	budget	budget	NOUN
taxlaw-2825	297	10	scoring	scoring	NOUN
taxlaw-2825	297	11	purposes	purpose	NOUN
taxlaw-2825	297	12	.	.	PUNCT
taxlaw-2825	298	1	they	they	PRON
taxlaw-2825	298	2	can	can	AUX
taxlaw-2825	298	3	escape	escape	VERB
taxlaw-2825	298	4	the	the	DET
taxlaw-2825	298	5	reaches	reach	NOUN
taxlaw-2825	298	6	of	of	ADP
taxlaw-2825	298	7	any	any	DET
taxlaw-2825	298	8	applicable	applicable	ADJ
taxlaw-2825	298	9	paygo	paygo	NOUN
taxlaw-2825	298	10	rules	rule	NOUN
taxlaw-2825	298	11	by	by	ADP
taxlaw-2825	298	12	requiring	require	VERB
taxlaw-2825	298	13	fewer	few	ADJ
taxlaw-2825	298	14	offsets	offset	NOUN
taxlaw-2825	298	15	to	to	PART
taxlaw-2825	298	16	achieve	achieve	VERB
taxlaw-2825	298	17	revenue	revenue	NOUN
taxlaw-2825	298	18	-	-	PUNCT
taxlaw-2825	298	19	neutrality	neutrality	NOUN
taxlaw-2825	298	20	,	,	PUNCT
taxlaw-2825	298	21	as	as	ADV
taxlaw-2825	298	22	well	well	ADV
taxlaw-2825	298	23	as	as	ADP
taxlaw-2825	298	24	sidestep	sidestep	VERB
taxlaw-2825	298	25	the	the	DET
taxlaw-2825	298	26	byrd	byrd	PROPN
taxlaw-2825	298	27	rule	rule	NOUN
taxlaw-2825	298	28	and	and	CCONJ
taxlaw-2825	298	29	spo	spo	PROPN
taxlaw-2825	298	30	.	.	PROPN
taxlaw-2825	299	1	second	second	ADJ
taxlaw-2825	299	2	,	,	PUNCT
taxlaw-2825	299	3	when	when	SCONJ
taxlaw-2825	299	4	tax	tax	NOUN
taxlaw-2825	299	5	expenditures	expenditure	NOUN
taxlaw-2825	299	6	are	be	AUX
taxlaw-2825	299	7	enacted	enact	VERB
taxlaw-2825	299	8	as	as	ADP
taxlaw-2825	299	9	temporary	temporary	ADJ
taxlaw-2825	299	10	provisions	provision	NOUN
taxlaw-2825	299	11	,	,	PUNCT
taxlaw-2825	299	12	there	there	PRON
taxlaw-2825	299	13	are	be	VERB
taxlaw-2825	299	14	more	more	ADJ
taxlaw-2825	299	15	opportunities	opportunity	NOUN
taxlaw-2825	299	16	for	for	SCONJ
taxlaw-2825	299	17	lawmakers	lawmaker	NOUN
taxlaw-2825	299	18	to	to	PART
taxlaw-2825	299	19	extract	extract	VERB
taxlaw-2825	299	20	rents	rent	NOUN
taxlaw-2825	299	21	from	from	ADP
taxlaw-2825	299	22	private	private	ADJ
taxlaw-2825	299	23	parties	party	NOUN
taxlaw-2825	299	24	that	that	PRON
taxlaw-2825	299	25	are	be	AUX
taxlaw-2825	299	26	eager	eager	ADJ
taxlaw-2825	299	27	to	to	PART
taxlaw-2825	299	28	ensure	ensure	VERB
taxlaw-2825	299	29	the	the	DET
taxlaw-2825	299	30	renewal	renewal	NOUN
taxlaw-2825	299	31	of	of	ADP
taxlaw-2825	299	32	their	their	PRON
taxlaw-2825	299	33	favored	favor	VERB
taxlaw-2825	299	34	tax	tax	NOUN
taxlaw-2825	299	35	break	break	NOUN
taxlaw-2825	299	36	.	.	PUNCT
taxlaw-2825	300	1	third	third	ADJ
taxlaw-2825	300	2	,	,	PUNCT
taxlaw-2825	300	3	tax	tax	NOUN
taxlaw-2825	300	4	expenditures	expenditure	NOUN
taxlaw-2825	300	5	also	also	ADV
taxlaw-2825	300	6	enjoy	enjoy	VERB
taxlaw-2825	300	7	a	a	DET
taxlaw-2825	300	8	certain	certain	ADJ
taxlaw-2825	300	9	political	political	ADJ
taxlaw-2825	300	10	opaqueness	opaqueness	NOUN
taxlaw-2825	300	11	that	that	PRON
taxlaw-2825	300	12	can	can	AUX
taxlaw-2825	300	13	enhance	enhance	VERB
taxlaw-2825	300	14	opportunities	opportunity	NOUN
taxlaw-2825	300	15	for	for	ADP
taxlaw-2825	300	16	political	political	ADJ
taxlaw-2825	300	17	maneuvering	maneuvering	NOUN
taxlaw-2825	300	18	and	and	CCONJ
taxlaw-2825	300	19	make	make	VERB
taxlaw-2825	300	20	it	it	PRON
taxlaw-2825	300	21	easier	easy	ADJ
taxlaw-2825	300	22	to	to	PART
taxlaw-2825	300	23	target	target	VERB
taxlaw-2825	300	24	benefits	benefit	NOUN
taxlaw-2825	300	25	towards	towards	ADP
taxlaw-2825	300	26	private	private	ADJ
taxlaw-2825	300	27	interests	interest	NOUN
taxlaw-2825	300	28	.	.	PUNCT
taxlaw-2825	301	1	70	70	NUM
taxlaw-2825	301	2	targeted	target	VERB
taxlaw-2825	301	3	benefits	benefit	NOUN
taxlaw-2825	301	4	to	to	PART
taxlaw-2825	301	5	select	select	VERB
taxlaw-2825	301	6	industries	industry	NOUN
taxlaw-2825	301	7	or	or	CCONJ
taxlaw-2825	301	8	taxpayers	taxpayer	NOUN
taxlaw-2825	301	9	66	66	NUM
taxlaw-2825	301	10	kysar	kysar	ADJ
taxlaw-2825	301	11	,	,	PUNCT
taxlaw-2825	301	12	supra	supra	PROPN
taxlaw-2825	301	13	note	note	NOUN
taxlaw-2825	301	14	3	3	NUM
taxlaw-2825	301	15	,	,	PUNCT
taxlaw-2825	301	16	at	at	ADP
taxlaw-2825	301	17	1021	1021	NUM
taxlaw-2825	301	18	;	;	PUNCT
taxlaw-2825	301	19	rudolph	rudolph	PROPN
taxlaw-2825	301	20	g.	g.	PROPN
taxlaw-2825	301	21	penner	penner	PROPN
taxlaw-2825	301	22	,	,	PUNCT
taxlaw-2825	301	23	urban	urban	PROPN
taxlaw-2825	301	24	institute	institute	PROPN
taxlaw-2825	301	25	and	and	CCONJ
taxlaw-2825	301	26	brookings	brookings	PROPN
taxlaw-2825	301	27	institution	institution	NOUN
taxlaw-2825	301	28	tax	tax	NOUN
taxlaw-2825	301	29	policy	policy	NOUN
taxlaw-2825	301	30	,	,	PUNCT
taxlaw-2825	301	31	taxes	taxis	NOUN
taxlaw-2825	301	32	and	and	CCONJ
taxlaw-2825	301	33	the	the	DET
taxlaw-2825	301	34	budget	budget	NOUN
taxlaw-2825	301	35	:	:	PUNCT
taxlaw-2825	301	36	what	what	PRON
taxlaw-2825	301	37	are	be	AUX
taxlaw-2825	301	38	extenders	extender	NOUN
taxlaw-2825	301	39	?	?	PUNCT
taxlaw-2825	302	1	briefing	briefing	NOUN
taxlaw-2825	302	2	book	book	NOUN
taxlaw-2825	302	3	(	(	PUNCT
taxlaw-2825	302	4	feb	feb	PROPN
taxlaw-2825	302	5	.	.	PROPN
taxlaw-2825	302	6	15	15	NUM
taxlaw-2825	302	7	,	,	PUNCT
taxlaw-2825	302	8	2008	2008	NUM
taxlaw-2825	302	9	)	)	PUNCT
taxlaw-2825	302	10	,	,	PUNCT
taxlaw-2825	302	11	available	available	ADJ
taxlaw-2825	302	12	at	at	ADP
taxlaw-2825	302	13	http://www.taxpolicycenter.org/briefing-book/background/taxes-budget/extenders.cfm	http://www.taxpolicycenter.org/briefing-book/background/taxes-budget/extenders.cfm	PROPN
taxlaw-2825	302	14	.	.	PROPN
taxlaw-2825	302	15	67	67	NUM
taxlaw-2825	302	16	see	see	NOUN
taxlaw-2825	302	17	,	,	PUNCT
taxlaw-2825	302	18	e.g.	e.g.	ADV
taxlaw-2825	302	19	,	,	PUNCT
taxlaw-2825	302	20	jobs	job	NOUN
taxlaw-2825	302	21	and	and	CCONJ
taxlaw-2825	302	22	growth	growth	NOUN
taxlaw-2825	302	23	tax	tax	NOUN
taxlaw-2825	302	24	relief	relief	NOUN
taxlaw-2825	302	25	reconciliation	reconciliation	NOUN
taxlaw-2825	302	26	act	act	NOUN
taxlaw-2825	302	27	of	of	ADP
taxlaw-2825	302	28	2003	2003	NUM
taxlaw-2825	302	29	(	(	PUNCT
taxlaw-2825	302	30	jgtraa	jgtraa	NOUN
taxlaw-2825	302	31	)	)	PUNCT
taxlaw-2825	302	32	,	,	PUNCT
taxlaw-2825	302	33	pub	pub	NOUN
taxlaw-2825	302	34	.	.	PUNCT
taxlaw-2825	303	1	l.	l.	PROPN
taxlaw-2825	303	2	no	no	INTJ
taxlaw-2825	303	3	.	.	PROPN
taxlaw-2825	304	1	108	108	NUM
taxlaw-2825	304	2	-	-	SYM
taxlaw-2825	304	3	27	27	NUM
taxlaw-2825	304	4	,	,	PUNCT
taxlaw-2825	304	5	§	§	NOUN
taxlaw-2825	304	6	§	§	NOUN
taxlaw-2825	304	7	107	107	NUM
taxlaw-2825	304	8	,	,	PUNCT
taxlaw-2825	304	9	303	303	NUM
taxlaw-2825	304	10	,	,	PUNCT
taxlaw-2825	304	11	117	117	NUM
taxlaw-2825	304	12	stat	stat	NOUN
taxlaw-2825	304	13	.	.	PUNCT
taxlaw-2825	305	1	752	752	NUM
taxlaw-2825	305	2	,	,	PUNCT
taxlaw-2825	305	3	755	755	NUM
taxlaw-2825	305	4	-	-	SYM
taxlaw-2825	305	5	56	56	NUM
taxlaw-2825	305	6	,	,	PUNCT
taxlaw-2825	305	7	764	764	NUM
taxlaw-2825	305	8	(	(	PUNCT
taxlaw-2825	305	9	most	most	ADJ
taxlaw-2825	305	10	provisions	provision	NOUN
taxlaw-2825	305	11	were	be	AUX
taxlaw-2825	305	12	set	set	VERB
taxlaw-2825	305	13	to	to	PART
taxlaw-2825	305	14	expire	expire	VERB
taxlaw-2825	305	15	between	between	ADP
taxlaw-2825	305	16	2004	2004	NUM
taxlaw-2825	305	17	and	and	CCONJ
taxlaw-2825	305	18	2009	2009	NUM
taxlaw-2825	305	19	)	)	PUNCT
taxlaw-2825	305	20	.	.	PUNCT
taxlaw-2825	306	1	68	68	NUM
taxlaw-2825	306	2	budget	budget	NOUN
taxlaw-2825	306	3	points	point	NOUN
taxlaw-2825	306	4	of	of	ADP
taxlaw-2825	306	5	order	order	NOUN
taxlaw-2825	306	6	,	,	PUNCT
taxlaw-2825	306	7	supra	supra	PROPN
taxlaw-2825	306	8	note	note	NOUN
taxlaw-2825	306	9	51	51	NUM
taxlaw-2825	306	10	,	,	PUNCT
taxlaw-2825	306	11	at	at	ADP
taxlaw-2825	306	12	2	2	NUM
taxlaw-2825	306	13	.	.	NUM
taxlaw-2825	306	14	69	69	NUM
taxlaw-2825	307	1	i	i	PRON
taxlaw-2825	307	2	d.	d.	PROPN
taxlaw-2825	307	3	at	at	ADP
taxlaw-2825	307	4	1	1	NUM
taxlaw-2825	307	5	.	.	PUNCT
taxlaw-2825	308	1	but	but	CCONJ
taxlaw-2825	308	2	see	see	VERB
taxlaw-2825	308	3	yin	yin	PROPN
taxlaw-2825	308	4	,	,	PUNCT
taxlaw-2825	308	5	supra	supra	PROPN
taxlaw-2825	308	6	note	note	PROPN
taxlaw-2825	308	7	5	5	NUM
taxlaw-2825	308	8	,	,	PUNCT
taxlaw-2825	308	9	at	at	ADP
taxlaw-2825	308	10	224	224	NUM
taxlaw-2825	308	11	(	(	PUNCT
taxlaw-2825	308	12	“	"	PUNCT
taxlaw-2825	308	13	it	it	PRON
taxlaw-2825	308	14	seems	seem	VERB
taxlaw-2825	308	15	doubtful	doubtful	ADJ
taxlaw-2825	308	16	that	that	SCONJ
taxlaw-2825	308	17	estimates	estimate	NOUN
taxlaw-2825	308	18	of	of	ADP
taxlaw-2825	308	19	the	the	DET
taxlaw-2825	308	20	long	long	ADJ
taxlaw-2825	308	21	-	-	PUNCT
taxlaw-2825	308	22	term	term	NOUN
taxlaw-2825	308	23	budget	budget	NOUN
taxlaw-2825	308	24	effects	effect	NOUN
taxlaw-2825	308	25	of	of	ADP
taxlaw-2825	308	26	proposals	proposal	NOUN
taxlaw-2825	308	27	increasing	increase	VERB
taxlaw-2825	308	28	and	and	CCONJ
taxlaw-2825	308	29	decreasing	decrease	VERB
taxlaw-2825	308	30	the	the	DET
taxlaw-2825	308	31	deficit	deficit	NOUN
taxlaw-2825	308	32	can	can	AUX
taxlaw-2825	308	33	be	be	AUX
taxlaw-2825	308	34	made	make	VERB
taxlaw-2825	308	35	with	with	ADP
taxlaw-2825	308	36	sufficient	sufficient	ADJ
taxlaw-2825	308	37	precision	precision	NOUN
taxlaw-2825	308	38	to	to	PART
taxlaw-2825	308	39	carry	carry	VERB
taxlaw-2825	308	40	out	out	ADP
taxlaw-2825	308	41	the	the	DET
taxlaw-2825	308	42	point	point	NOUN
taxlaw-2825	308	43	of	of	ADP
taxlaw-2825	308	44	order	order	NOUN
taxlaw-2825	308	45	.	.	PUNCT
taxlaw-2825	308	46	”	"	PUNCT
taxlaw-2825	308	47	)	)	PUNCT
taxlaw-2825	308	48	.	.	PUNCT
taxlaw-2825	309	1	70	70	NUM
taxlaw-2825	309	2	kleinbard	kleinbard	ADJ
taxlaw-2825	309	3	,	,	PUNCT
taxlaw-2825	309	4	supra	supra	PROPN
taxlaw-2825	309	5	note	note	NOUN
taxlaw-2825	309	6	6	6	NUM
taxlaw-2825	309	7	,	,	PUNCT
taxlaw-2825	309	8	at	at	ADP
taxlaw-2825	309	9	5	5	NUM
taxlaw-2825	309	10	(	(	PUNCT
taxlaw-2825	309	11	“	"	PUNCT
taxlaw-2825	309	12	existing	exist	VERB
taxlaw-2825	309	13	tax	tax	NOUN
taxlaw-2825	309	14	expenditures	expenditure	NOUN
taxlaw-2825	309	15	hide	hide	VERB
taxlaw-2825	309	16	in	in	ADP
taxlaw-2825	309	17	plain	plain	ADJ
taxlaw-2825	309	18	sight	sight	NOUN
taxlaw-2825	309	19	,	,	PUNCT
taxlaw-2825	309	20	appearing	appear	VERB
taxlaw-2825	309	21	in	in	ADP
taxlaw-2825	309	22	the	the	DET
taxlaw-2825	309	23	operative	operative	ADJ
taxlaw-2825	309	24	budget	budget	NOUN
taxlaw-2825	309	25	resolution	resolution	NOUN
taxlaw-2825	309	26	only	only	ADV
taxlaw-2825	309	27	as	as	ADP
taxlaw-2825	309	28	an	an	DET
taxlaw-2825	309	29	undifferentiated	undifferentiated	ADJ
taxlaw-2825	309	30	component	component	NOUN
taxlaw-2825	309	31	of	of	ADP
taxlaw-2825	309	32	baseline	baseline	NOUN
taxlaw-2825	309	33	revenues	revenue	NOUN
taxlaw-2825	309	34	.	.	PUNCT
taxlaw-2825	310	1	the	the	DET
taxlaw-2825	310	2	low	low	ADJ
taxlaw-2825	310	3	salience	salience	NOUN
taxlaw-2825	310	4	of	of	ADP
taxlaw-2825	310	5	14	14	NUM
taxlaw-2825	310	6	columbia	columbia	PROPN
taxlaw-2825	310	7	journal	journal	PROPN
taxlaw-2825	310	8	of	of	ADP
taxlaw-2825	310	9	tax	tax	NOUN
taxlaw-2825	310	10	law	law	NOUN
taxlaw-2825	310	11	[	[	X
taxlaw-2825	310	12	vol.6:1	vol.6:1	NOUN
taxlaw-2825	310	13	that	that	PRON
taxlaw-2825	310	14	are	be	AUX
taxlaw-2825	310	15	buried	bury	VERB
taxlaw-2825	310	16	in	in	ADP
taxlaw-2825	310	17	the	the	DET
taxlaw-2825	310	18	internal	internal	ADJ
taxlaw-2825	310	19	revenue	revenue	NOUN
taxlaw-2825	310	20	code	code	NOUN
taxlaw-2825	310	21	are	be	AUX
taxlaw-2825	310	22	much	much	ADV
taxlaw-2825	310	23	less	less	ADV
taxlaw-2825	310	24	transparent	transparent	ADJ
taxlaw-2825	310	25	to	to	ADP
taxlaw-2825	310	26	the	the	DET
taxlaw-2825	310	27	general	general	ADJ
taxlaw-2825	310	28	public	public	NOUN
taxlaw-2825	310	29	and	and	CCONJ
taxlaw-2825	310	30	when	when	SCONJ
taxlaw-2825	310	31	passed	passed	AUX
taxlaw-2825	310	32	often	often	ADV
taxlaw-2825	310	33	receive	receive	VERB
taxlaw-2825	310	34	less	less	ADJ
taxlaw-2825	310	35	congressional	congressional	ADJ
taxlaw-2825	310	36	scrutiny	scrutiny	NOUN
taxlaw-2825	310	37	than	than	ADP
taxlaw-2825	310	38	targeted	target	VERB
taxlaw-2825	310	39	mandatory	mandatory	ADJ
taxlaw-2825	310	40	spending	spending	NOUN
taxlaw-2825	310	41	provisions	provision	NOUN
taxlaw-2825	310	42	.	.	PUNCT
taxlaw-2825	311	1	71	71	NUM
taxlaw-2825	312	1	moreover	moreover	ADV
taxlaw-2825	312	2	,	,	PUNCT
taxlaw-2825	312	3	some	some	DET
taxlaw-2825	312	4	politicians	politician	NOUN
taxlaw-2825	312	5	may	may	AUX
taxlaw-2825	312	6	prefer	prefer	VERB
taxlaw-2825	312	7	the	the	DET
taxlaw-2825	312	8	use	use	NOUN
taxlaw-2825	312	9	of	of	ADP
taxlaw-2825	312	10	expiring	expire	VERB
taxlaw-2825	312	11	tax	tax	NOUN
taxlaw-2825	312	12	provisions	provision	NOUN
taxlaw-2825	312	13	because	because	SCONJ
taxlaw-2825	312	14	they	they	PRON
taxlaw-2825	312	15	are	be	AUX
taxlaw-2825	312	16	able	able	ADJ
taxlaw-2825	312	17	to	to	PART
taxlaw-2825	312	18	essentially	essentially	ADV
taxlaw-2825	312	19	consent	consent	VERB
taxlaw-2825	312	20	to	to	ADP
taxlaw-2825	312	21	a	a	DET
taxlaw-2825	312	22	tax	tax	NOUN
taxlaw-2825	312	23	increase	increase	NOUN
taxlaw-2825	312	24	by	by	ADP
taxlaw-2825	312	25	taking	take	VERB
taxlaw-2825	312	26	no	no	DET
taxlaw-2825	312	27	affirmative	affirmative	ADJ
taxlaw-2825	312	28	legislative	legislative	ADJ
taxlaw-2825	312	29	action	action	NOUN
taxlaw-2825	312	30	on	on	ADP
taxlaw-2825	312	31	an	an	DET
taxlaw-2825	312	32	expiring	expire	VERB
taxlaw-2825	312	33	tax	tax	NOUN
taxlaw-2825	312	34	extender	extender	NOUN
taxlaw-2825	312	35	.	.	PUNCT
taxlaw-2825	313	1	72	72	NUM
taxlaw-2825	313	2	lastly	lastly	ADV
taxlaw-2825	313	3	,	,	PUNCT
taxlaw-2825	313	4	temporary	temporary	ADJ
taxlaw-2825	313	5	tax	tax	NOUN
taxlaw-2825	313	6	provisions	provision	NOUN
taxlaw-2825	313	7	can	can	AUX
taxlaw-2825	313	8	,	,	PUNCT
taxlaw-2825	313	9	in	in	ADP
taxlaw-2825	313	10	theory	theory	NOUN
taxlaw-2825	313	11	,	,	PUNCT
taxlaw-2825	313	12	provide	provide	VERB
taxlaw-2825	313	13	more	more	ADJ
taxlaw-2825	313	14	opportunity	opportunity	NOUN
taxlaw-2825	313	15	for	for	ADP
taxlaw-2825	313	16	legislative	legislative	ADJ
taxlaw-2825	313	17	review	review	NOUN
taxlaw-2825	313	18	and	and	CCONJ
taxlaw-2825	313	19	refinement	refinement	NOUN
taxlaw-2825	313	20	.	.	PUNCT
taxlaw-2825	314	1	if	if	SCONJ
taxlaw-2825	314	2	a	a	DET
taxlaw-2825	314	3	statute	statute	NOUN
taxlaw-2825	314	4	expires	expire	VERB
taxlaw-2825	314	5	and	and	CCONJ
taxlaw-2825	314	6	is	be	AUX
taxlaw-2825	314	7	up	up	ADP
taxlaw-2825	314	8	for	for	ADP
taxlaw-2825	314	9	renewal	renewal	NOUN
taxlaw-2825	314	10	,	,	PUNCT
taxlaw-2825	314	11	legislators	legislator	NOUN
taxlaw-2825	314	12	have	have	VERB
taxlaw-2825	314	13	an	an	DET
taxlaw-2825	314	14	opportunity	opportunity	NOUN
taxlaw-2825	314	15	(	(	PUNCT
taxlaw-2825	314	16	whether	whether	SCONJ
taxlaw-2825	314	17	or	or	CCONJ
taxlaw-2825	314	18	not	not	PART
taxlaw-2825	314	19	utilized	utilize	VERB
taxlaw-2825	314	20	)	)	PUNCT
taxlaw-2825	314	21	to	to	PART
taxlaw-2825	314	22	assess	assess	VERB
taxlaw-2825	314	23	the	the	DET
taxlaw-2825	314	24	effectiveness	effectiveness	NOUN
taxlaw-2825	314	25	of	of	ADP
taxlaw-2825	314	26	the	the	DET
taxlaw-2825	314	27	rule	rule	NOUN
taxlaw-2825	314	28	and	and	CCONJ
taxlaw-2825	314	29	adjust	adjust	VERB
taxlaw-2825	314	30	,	,	PUNCT
taxlaw-2825	314	31	amend	amend	VERB
taxlaw-2825	314	32	or	or	CCONJ
taxlaw-2825	314	33	discontinue	discontinue	VERB
taxlaw-2825	314	34	the	the	DET
taxlaw-2825	314	35	provision	provision	NOUN
taxlaw-2825	314	36	to	to	ADP
taxlaw-2825	314	37	the	the	DET
taxlaw-2825	314	38	extent	extent	NOUN
taxlaw-2825	314	39	it	it	PRON
taxlaw-2825	314	40	is	be	AUX
taxlaw-2825	314	41	not	not	PART
taxlaw-2825	314	42	fulfilling	fulfil	VERB
taxlaw-2825	314	43	its	its	PRON
taxlaw-2825	314	44	original	original	ADJ
taxlaw-2825	314	45	objectives	objective	NOUN
taxlaw-2825	314	46	.	.	PUNCT
taxlaw-2825	315	1	73	73	NUM
taxlaw-2825	316	1	while	while	SCONJ
taxlaw-2825	316	2	there	there	PRON
taxlaw-2825	316	3	may	may	AUX
taxlaw-2825	316	4	be	be	AUX
taxlaw-2825	316	5	certain	certain	ADJ
taxlaw-2825	316	6	political	political	ADJ
taxlaw-2825	316	7	and	and	CCONJ
taxlaw-2825	316	8	legislative	legislative	ADJ
taxlaw-2825	316	9	advantages	advantage	NOUN
taxlaw-2825	316	10	to	to	ADP
taxlaw-2825	316	11	temporary	temporary	ADJ
taxlaw-2825	316	12	tax	tax	NOUN
taxlaw-2825	316	13	legislation	legislation	NOUN
taxlaw-2825	316	14	,	,	PUNCT
taxlaw-2825	316	15	there	there	PRON
taxlaw-2825	316	16	are	be	VERB
taxlaw-2825	316	17	countervailing	countervailing	ADJ
taxlaw-2825	316	18	costs	cost	NOUN
taxlaw-2825	316	19	.	.	PUNCT
taxlaw-2825	317	1	fiscal	fiscal	ADJ
taxlaw-2825	317	2	accountability	accountability	NOUN
taxlaw-2825	317	3	and	and	CCONJ
taxlaw-2825	317	4	legislative	legislative	ADJ
taxlaw-2825	317	5	stability	stability	NOUN
taxlaw-2825	317	6	can	can	AUX
taxlaw-2825	317	7	be	be	AUX
taxlaw-2825	317	8	significantly	significantly	ADV
taxlaw-2825	317	9	compromised	compromise	VERB
taxlaw-2825	317	10	as	as	ADP
taxlaw-2825	317	11	a	a	DET
taxlaw-2825	317	12	result	result	NOUN
taxlaw-2825	317	13	of	of	ADP
taxlaw-2825	317	14	the	the	DET
taxlaw-2825	317	15	budget	budget	NOUN
taxlaw-2825	317	16	manipulations	manipulation	NOUN
taxlaw-2825	317	17	.	.	PUNCT
taxlaw-2825	318	1	enacting	enact	VERB
taxlaw-2825	318	2	temporary	temporary	ADJ
taxlaw-2825	318	3	legislation	legislation	NOUN
taxlaw-2825	318	4	may	may	AUX
taxlaw-2825	318	5	obscure	obscure	VERB
taxlaw-2825	318	6	the	the	DET
taxlaw-2825	318	7	true	true	ADJ
taxlaw-2825	318	8	long	long	ADJ
taxlaw-2825	318	9	-	-	PUNCT
taxlaw-2825	318	10	term	term	NOUN
taxlaw-2825	318	11	costs	cost	NOUN
taxlaw-2825	318	12	to	to	ADP
taxlaw-2825	318	13	legislators	legislator	NOUN
taxlaw-2825	318	14	of	of	ADP
taxlaw-2825	318	15	provisions	provision	NOUN
taxlaw-2825	318	16	that	that	PRON
taxlaw-2825	318	17	in	in	ADP
taxlaw-2825	318	18	substance	substance	NOUN
taxlaw-2825	318	19	are	be	AUX
taxlaw-2825	318	20	intended	intend	VERB
taxlaw-2825	318	21	to	to	PART
taxlaw-2825	318	22	remain	remain	VERB
taxlaw-2825	318	23	permanent	permanent	ADJ
taxlaw-2825	318	24	(	(	PUNCT
taxlaw-2825	318	25	for	for	ADP
taxlaw-2825	318	26	example	example	NOUN
taxlaw-2825	318	27	the	the	DET
taxlaw-2825	318	28	r&d	r&d	NOUN
taxlaw-2825	318	29	credit	credit	NOUN
taxlaw-2825	318	30	)	)	PUNCT
taxlaw-2825	318	31	,	,	PUNCT
taxlaw-2825	318	32	as	as	ADV
taxlaw-2825	318	33	well	well	ADV
taxlaw-2825	318	34	as	as	ADP
taxlaw-2825	318	35	result	result	NOUN
taxlaw-2825	318	36	in	in	ADP
taxlaw-2825	318	37	deeper	deep	ADJ
taxlaw-2825	318	38	current	current	ADJ
taxlaw-2825	318	39	tax	tax	NOUN
taxlaw-2825	318	40	cuts	cut	NOUN
taxlaw-2825	318	41	than	than	SCONJ
taxlaw-2825	318	42	may	may	AUX
taxlaw-2825	318	43	otherwise	otherwise	ADV
taxlaw-2825	318	44	be	be	AUX
taxlaw-2825	318	45	made	make	VERB
taxlaw-2825	318	46	.	.	PUNCT
taxlaw-2825	319	1	moreover	moreover	ADV
taxlaw-2825	319	2	,	,	PUNCT
taxlaw-2825	319	3	if	if	SCONJ
taxlaw-2825	319	4	a	a	DET
taxlaw-2825	319	5	tax	tax	NOUN
taxlaw-2825	319	6	provision	provision	NOUN
taxlaw-2825	319	7	is	be	AUX
taxlaw-2825	319	8	intended	intend	VERB
taxlaw-2825	319	9	to	to	PART
taxlaw-2825	319	10	affect	affect	VERB
taxlaw-2825	319	11	taxpayer	taxpayer	NOUN
taxlaw-2825	319	12	behavior	behavior	NOUN
taxlaw-2825	319	13	but	but	CCONJ
taxlaw-2825	319	14	its	its	PRON
taxlaw-2825	319	15	legislative	legislative	ADJ
taxlaw-2825	319	16	fate	fate	NOUN
taxlaw-2825	319	17	is	be	AUX
taxlaw-2825	319	18	constantly	constantly	ADV
taxlaw-2825	319	19	in	in	ADP
taxlaw-2825	319	20	limbo	limbo	NOUN
taxlaw-2825	319	21	,	,	PUNCT
taxlaw-2825	319	22	as	as	SCONJ
taxlaw-2825	319	23	is	be	AUX
taxlaw-2825	319	24	the	the	DET
taxlaw-2825	319	25	case	case	NOUN
taxlaw-2825	319	26	for	for	ADP
taxlaw-2825	319	27	the	the	DET
taxlaw-2825	319	28	current	current	ADJ
taxlaw-2825	319	29	fifty	fifty	NUM
taxlaw-2825	319	30	plus	plus	CCONJ
taxlaw-2825	319	31	expired	expire	VERB
taxlaw-2825	319	32	tax	tax	NOUN
taxlaw-2825	319	33	extenders	extender	NOUN
taxlaw-2825	319	34	,	,	PUNCT
taxlaw-2825	319	35	taxpayers	taxpayer	NOUN
taxlaw-2825	319	36	may	may	AUX
taxlaw-2825	319	37	over	over	ADV
taxlaw-2825	319	38	or	or	CCONJ
taxlaw-2825	319	39	under	under	AUX
taxlaw-2825	319	40	-	-	PUNCT
taxlaw-2825	319	41	respond	respond	NOUN
taxlaw-2825	319	42	to	to	ADP
taxlaw-2825	319	43	the	the	DET
taxlaw-2825	319	44	provision	provision	NOUN
taxlaw-2825	319	45	.	.	PUNCT
taxlaw-2825	320	1	in	in	ADP
taxlaw-2825	320	2	addition	addition	NOUN
taxlaw-2825	320	3	,	,	PUNCT
taxlaw-2825	320	4	while	while	SCONJ
taxlaw-2825	320	5	decreased	decrease	VERB
taxlaw-2825	320	6	transparency	transparency	NOUN
taxlaw-2825	320	7	may	may	AUX
taxlaw-2825	320	8	be	be	AUX
taxlaw-2825	320	9	beneficial	beneficial	ADJ
taxlaw-2825	320	10	from	from	ADP
taxlaw-2825	320	11	the	the	DET
taxlaw-2825	320	12	perspective	perspective	NOUN
taxlaw-2825	320	13	of	of	ADP
taxlaw-2825	320	14	politicians	politician	NOUN
taxlaw-2825	320	15	,	,	PUNCT
taxlaw-2825	320	16	it	it	PRON
taxlaw-2825	320	17	also	also	ADV
taxlaw-2825	320	18	makes	make	VERB
taxlaw-2825	320	19	it	it	PRON
taxlaw-2825	320	20	harder	hard	ADJ
taxlaw-2825	320	21	for	for	SCONJ
taxlaw-2825	320	22	the	the	DET
taxlaw-2825	320	23	public	public	NOUN
taxlaw-2825	320	24	to	to	PART
taxlaw-2825	320	25	monitor	monitor	VERB
taxlaw-2825	320	26	and	and	CCONJ
taxlaw-2825	320	27	hold	hold	VERB
taxlaw-2825	320	28	accountable	accountable	ADJ
taxlaw-2825	320	29	political	political	ADJ
taxlaw-2825	320	30	actors	actor	NOUN
taxlaw-2825	320	31	.	.	PUNCT
taxlaw-2825	321	1	as	as	ADP
taxlaw-2825	321	2	a	a	DET
taxlaw-2825	321	3	result	result	NOUN
taxlaw-2825	321	4	,	,	PUNCT
taxlaw-2825	321	5	the	the	DET
taxlaw-2825	321	6	voting	vote	VERB
taxlaw-2825	321	7	public	public	NOUN
taxlaw-2825	321	8	may	may	AUX
taxlaw-2825	321	9	not	not	PART
taxlaw-2825	321	10	be	be	AUX
taxlaw-2825	321	11	fully	fully	ADV
taxlaw-2825	321	12	aware	aware	ADJ
taxlaw-2825	321	13	of	of	ADP
taxlaw-2825	321	14	the	the	DET
taxlaw-2825	321	15	decisions	decision	NOUN
taxlaw-2825	321	16	being	be	AUX
taxlaw-2825	321	17	made	make	VERB
taxlaw-2825	321	18	by	by	ADP
taxlaw-2825	321	19	their	their	PRON
taxlaw-2825	321	20	elected	elect	VERB
taxlaw-2825	321	21	officials	official	NOUN
taxlaw-2825	321	22	.	.	PUNCT
taxlaw-2825	322	1	a.	a.	NOUN
taxlaw-2825	322	2	budget	budget	NOUN
taxlaw-2825	322	3	manipulation	manipulation	NOUN
taxlaw-2825	322	4	the	the	DET
taxlaw-2825	322	5	current	current	ADJ
taxlaw-2825	322	6	legislative	legislative	ADJ
taxlaw-2825	322	7	budget	budget	NOUN
taxlaw-2825	322	8	rules	rule	NOUN
taxlaw-2825	322	9	,	,	PUNCT
taxlaw-2825	322	10	described	describe	VERB
taxlaw-2825	322	11	in	in	ADP
taxlaw-2825	322	12	part	part	NOUN
taxlaw-2825	322	13	ii.b	ii.b	NOUN
taxlaw-2825	322	14	above	above	ADV
taxlaw-2825	322	15	,	,	PUNCT
taxlaw-2825	322	16	are	be	AUX
taxlaw-2825	322	17	subject	subject	ADJ
taxlaw-2825	322	18	to	to	ADP
taxlaw-2825	322	19	two	two	NUM
taxlaw-2825	322	20	primary	primary	ADJ
taxlaw-2825	322	21	forms	form	NOUN
taxlaw-2825	322	22	of	of	ADP
taxlaw-2825	322	23	manipulation	manipulation	NOUN
taxlaw-2825	322	24	by	by	ADP
taxlaw-2825	322	25	lawmakers	lawmaker	NOUN
taxlaw-2825	322	26	.	.	PUNCT
taxlaw-2825	323	1	first	first	ADV
taxlaw-2825	323	2	,	,	PUNCT
taxlaw-2825	323	3	by	by	ADP
taxlaw-2825	323	4	using	use	VERB
taxlaw-2825	323	5	temporary	temporary	ADJ
taxlaw-2825	323	6	tax	tax	NOUN
taxlaw-2825	323	7	legislation	legislation	NOUN
taxlaw-2825	323	8	,	,	PUNCT
taxlaw-2825	323	9	lawmakers	lawmaker	NOUN
taxlaw-2825	323	10	are	be	AUX
taxlaw-2825	323	11	able	able	ADJ
taxlaw-2825	323	12	to	to	PART
taxlaw-2825	323	13	limit	limit	VERB
taxlaw-2825	323	14	the	the	DET
taxlaw-2825	323	15	estimated	estimate	VERB
taxlaw-2825	323	16	costs	cost	NOUN
taxlaw-2825	323	17	of	of	ADP
taxlaw-2825	323	18	a	a	DET
taxlaw-2825	323	19	proposed	propose	VERB
taxlaw-2825	323	20	bill	bill	NOUN
taxlaw-2825	323	21	for	for	ADP
taxlaw-2825	323	22	scoring	scoring	NOUN
taxlaw-2825	323	23	purposes	purpose	NOUN
taxlaw-2825	323	24	.	.	PUNCT
taxlaw-2825	324	1	this	this	PRON
taxlaw-2825	324	2	makes	make	VERB
taxlaw-2825	324	3	it	it	PRON
taxlaw-2825	324	4	much	much	ADV
taxlaw-2825	324	5	easier	easy	ADJ
taxlaw-2825	324	6	to	to	PART
taxlaw-2825	324	7	find	find	VERB
taxlaw-2825	324	8	necessary	necessary	ADJ
taxlaw-2825	324	9	offsets	offset	NOUN
taxlaw-2825	324	10	to	to	PART
taxlaw-2825	324	11	achieve	achieve	VERB
taxlaw-2825	324	12	revenue	revenue	NOUN
taxlaw-2825	324	13	-	-	PUNCT
taxlaw-2825	324	14	neutral	neutral	ADJ
taxlaw-2825	324	15	legislation	legislation	NOUN
taxlaw-2825	324	16	in	in	ADP
taxlaw-2825	324	17	accordance	accordance	NOUN
taxlaw-2825	324	18	with	with	ADP
taxlaw-2825	324	19	the	the	DET
taxlaw-2825	324	20	paygo	paygo	NOUN
taxlaw-2825	324	21	rules	rule	NOUN
taxlaw-2825	324	22	.	.	PUNCT
taxlaw-2825	325	1	it	it	PRON
taxlaw-2825	325	2	also	also	ADV
taxlaw-2825	325	3	makes	make	VERB
taxlaw-2825	325	4	it	it	PRON
taxlaw-2825	325	5	much	much	ADV
taxlaw-2825	325	6	easier	easy	ADJ
taxlaw-2825	325	7	for	for	SCONJ
taxlaw-2825	325	8	a	a	DET
taxlaw-2825	325	9	proposed	propose	VERB
taxlaw-2825	325	10	tax	tax	NOUN
taxlaw-2825	325	11	expenditure	expenditure	NOUN
taxlaw-2825	325	12	to	to	PART
taxlaw-2825	325	13	take	take	VERB
taxlaw-2825	325	14	advantage	advantage	NOUN
taxlaw-2825	325	15	of	of	ADP
taxlaw-2825	325	16	the	the	DET
taxlaw-2825	325	17	reconciliation	reconciliation	NOUN
taxlaw-2825	325	18	process	process	NOUN
taxlaw-2825	325	19	and	and	CCONJ
taxlaw-2825	325	20	avoid	avoid	VERB
taxlaw-2825	325	21	invocation	invocation	NOUN
taxlaw-2825	325	22	of	of	ADP
taxlaw-2825	325	23	the	the	DET
taxlaw-2825	325	24	byrd	byrd	PROPN
taxlaw-2825	325	25	rule	rule	PROPN
taxlaw-2825	325	26	.	.	PUNCT
taxlaw-2825	326	1	second	second	ADJ
taxlaw-2825	326	2	,	,	PUNCT
taxlaw-2825	326	3	because	because	SCONJ
taxlaw-2825	326	4	paygo	paygo	NOUN
taxlaw-2825	326	5	constraints	constraint	NOUN
taxlaw-2825	326	6	are	be	AUX
taxlaw-2825	326	7	only	only	ADV
taxlaw-2825	326	8	confined	confine	VERB
taxlaw-2825	326	9	to	to	ADP
taxlaw-2825	326	10	a	a	DET
taxlaw-2825	326	11	finite	finite	ADJ
taxlaw-2825	326	12	time	time	NOUN
taxlaw-2825	326	13	horizon	horizon	NOUN
taxlaw-2825	326	14	(	(	PUNCT
taxlaw-2825	326	15	typically	typically	ADV
taxlaw-2825	326	16	a	a	DET
taxlaw-2825	326	17	fiveor	fiveor	NOUN
taxlaw-2825	326	18	tenyear	tenyear	PROPN
taxlaw-2825	326	19	budget	budget	NOUN
taxlaw-2825	326	20	window	window	NOUN
taxlaw-2825	326	21	)	)	PUNCT
taxlaw-2825	326	22	,	,	PUNCT
taxlaw-2825	326	23	permanent	permanent	ADJ
taxlaw-2825	326	24	legislation	legislation	NOUN
taxlaw-2825	326	25	that	that	PRON
taxlaw-2825	326	26	has	have	VERB
taxlaw-2825	326	27	substantial	substantial	ADJ
taxlaw-2825	326	28	back	back	ADV
taxlaw-2825	326	29	loaded	load	VERB
taxlaw-2825	326	30	costs	cost	NOUN
taxlaw-2825	326	31	is	be	AUX
taxlaw-2825	326	32	able	able	ADJ
taxlaw-2825	326	33	to	to	PART
taxlaw-2825	326	34	seemingly	seemingly	ADV
taxlaw-2825	326	35	satisfy	satisfy	VERB
taxlaw-2825	326	36	revenue	revenue	NOUN
taxlaw-2825	326	37	-	-	PUNCT
taxlaw-2825	326	38	neutrality	neutrality	NOUN
taxlaw-2825	326	39	upon	upon	SCONJ
taxlaw-2825	326	40	enactment	enactment	NOUN
taxlaw-2825	326	41	,	,	PUNCT
taxlaw-2825	326	42	even	even	ADV
taxlaw-2825	326	43	if	if	SCONJ
taxlaw-2825	326	44	over	over	ADP
taxlaw-2825	326	45	time	time	NOUN
taxlaw-2825	326	46	it	it	PRON
taxlaw-2825	326	47	results	result	VERB
taxlaw-2825	326	48	in	in	ADP
taxlaw-2825	326	49	significant	significant	ADJ
taxlaw-2825	326	50	deficit	deficit	NOUN
taxlaw-2825	326	51	increases	increase	NOUN
taxlaw-2825	326	52	.	.	PUNCT
taxlaw-2825	327	1	the	the	DET
taxlaw-2825	327	2	byrd	byrd	PROPN
taxlaw-2825	327	3	rule	rule	NOUN
taxlaw-2825	327	4	is	be	AUX
taxlaw-2825	327	5	only	only	ADV
taxlaw-2825	327	6	applicable	applicable	ADJ
taxlaw-2825	327	7	to	to	ADP
taxlaw-2825	327	8	legislation	legislation	NOUN
taxlaw-2825	327	9	proposed	propose	VERB
taxlaw-2825	327	10	as	as	ADP
taxlaw-2825	327	11	part	part	NOUN
taxlaw-2825	327	12	of	of	ADP
taxlaw-2825	327	13	a	a	DET
taxlaw-2825	327	14	reconciliation	reconciliation	NOUN
taxlaw-2825	327	15	bill	bill	NOUN
taxlaw-2825	327	16	.	.	PUNCT
taxlaw-2825	328	1	74	74	NUM
taxlaw-2825	329	1	the	the	DET
taxlaw-2825	329	2	spo	spo	PROPN
taxlaw-2825	329	3	tries	try	VERB
taxlaw-2825	329	4	to	to	PART
taxlaw-2825	329	5	tax	tax	NOUN
taxlaw-2825	329	6	expenditures	expenditure	NOUN
taxlaw-2825	329	7	,	,	PUNCT
taxlaw-2825	329	8	when	when	SCONJ
taxlaw-2825	329	9	compared	compare	VERB
taxlaw-2825	329	10	with	with	ADP
taxlaw-2825	329	11	the	the	DET
taxlaw-2825	329	12	spending	spending	NOUN
taxlaw-2825	329	13	programs	program	NOUN
taxlaw-2825	329	14	for	for	ADP
taxlaw-2825	329	15	which	which	PRON
taxlaw-2825	329	16	they	they	PRON
taxlaw-2825	329	17	substitute	substitute	VERB
taxlaw-2825	329	18	,	,	PUNCT
taxlaw-2825	329	19	affects	affect	VERB
taxlaw-2825	329	20	not	not	PART
taxlaw-2825	329	21	only	only	ADV
taxlaw-2825	329	22	public	public	ADJ
taxlaw-2825	329	23	perceptions	perception	NOUN
taxlaw-2825	329	24	but	but	CCONJ
taxlaw-2825	329	25	also	also	ADV
taxlaw-2825	329	26	congressional	congressional	ADJ
taxlaw-2825	329	27	consideration	consideration	NOUN
taxlaw-2825	329	28	.	.	PUNCT
taxlaw-2825	329	29	”	"	PUNCT
taxlaw-2825	329	30	)	)	PUNCT
taxlaw-2825	329	31	.	.	PUNCT
taxlaw-2825	330	1	71	71	NUM
taxlaw-2825	330	2	see	see	VERB
taxlaw-2825	330	3	generally	generally	ADV
taxlaw-2825	330	4	,	,	PUNCT
taxlaw-2825	330	5	i	i	PRON
taxlaw-2825	330	6	d.	d.	VERB
taxlaw-2825	330	7	at	at	ADP
taxlaw-2825	330	8	6	6	NUM
taxlaw-2825	330	9	-	-	SYM
taxlaw-2825	330	10	7	7	NUM
taxlaw-2825	330	11	.	.	NUM
taxlaw-2825	330	12	72	72	NUM
taxlaw-2825	331	1	rather	rather	ADV
taxlaw-2825	331	2	,	,	PUNCT
taxlaw-2825	331	3	they	they	PRON
taxlaw-2825	331	4	will	will	AUX
taxlaw-2825	331	5	just	just	ADV
taxlaw-2825	331	6	let	let	VERB
taxlaw-2825	331	7	the	the	DET
taxlaw-2825	331	8	beneficial	beneficial	ADJ
taxlaw-2825	331	9	tax	tax	NOUN
taxlaw-2825	331	10	provision	provision	NOUN
taxlaw-2825	331	11	die	die	VERB
taxlaw-2825	331	12	,	,	PUNCT
taxlaw-2825	331	13	in	in	ADP
taxlaw-2825	331	14	substance	substance	NOUN
taxlaw-2825	331	15	causing	cause	VERB
taxlaw-2825	331	16	an	an	DET
taxlaw-2825	331	17	increase	increase	NOUN
taxlaw-2825	331	18	in	in	ADP
taxlaw-2825	331	19	tax	tax	NOUN
taxlaw-2825	331	20	revenues	revenue	NOUN
taxlaw-2825	331	21	.	.	PUNCT
taxlaw-2825	332	1	howard	howard	PROPN
taxlaw-2825	332	2	gleckman	gleckman	NOUN
taxlaw-2825	332	3	,	,	PUNCT
taxlaw-2825	332	4	can	can	AUX
taxlaw-2825	332	5	expiring	expire	VERB
taxlaw-2825	332	6	tax	tax	NOUN
taxlaw-2825	332	7	provisions	provision	NOUN
taxlaw-2825	332	8	save	save	VERB
taxlaw-2825	332	9	the	the	DET
taxlaw-2825	332	10	budget	budget	NOUN
taxlaw-2825	332	11	talks	talk	NOUN
taxlaw-2825	332	12	?	?	PUNCT
taxlaw-2825	333	1	forbes	forbes	PROPN
taxlaw-2825	333	2	(	(	PUNCT
taxlaw-2825	333	3	nov	nov	PROPN
taxlaw-2825	333	4	.	.	PROPN
taxlaw-2825	333	5	8	8	NUM
taxlaw-2825	333	6	,	,	PUNCT
taxlaw-2825	333	7	2013	2013	NUM
taxlaw-2825	333	8	)	)	PUNCT
taxlaw-2825	333	9	,	,	PUNCT
taxlaw-2825	333	10	available	available	ADJ
taxlaw-2825	333	11	at	at	ADP
taxlaw-2825	333	12	http://www.forbes.com/sites/beltway/2013/11/08/can-expiring-tax-provisions-save-the-budgettalks/.	http://www.forbes.com/sites/beltway/2013/11/08/can-expiring-tax-provisions-save-the-budgettalks/.	PROPN
taxlaw-2825	333	13	73	73	NUM
taxlaw-2825	333	14	in	in	ADP
taxlaw-2825	333	15	fact	fact	NOUN
taxlaw-2825	333	16	,	,	PUNCT
taxlaw-2825	333	17	some	some	DET
taxlaw-2825	333	18	commentators	commentator	NOUN
taxlaw-2825	333	19	argue	argue	VERB
taxlaw-2825	333	20	that	that	SCONJ
taxlaw-2825	333	21	sunsets	sunset	NOUN
taxlaw-2825	333	22	should	should	AUX
taxlaw-2825	333	23	be	be	AUX
taxlaw-2825	333	24	used	use	VERB
taxlaw-2825	333	25	as	as	ADP
taxlaw-2825	333	26	a	a	DET
taxlaw-2825	333	27	way	way	NOUN
taxlaw-2825	333	28	to	to	PART
taxlaw-2825	333	29	prevent	prevent	VERB
taxlaw-2825	333	30	obsolete	obsolete	ADJ
taxlaw-2825	333	31	laws	law	NOUN
taxlaw-2825	333	32	from	from	ADP
taxlaw-2825	333	33	remaining	remain	VERB
taxlaw-2825	333	34	on	on	ADP
taxlaw-2825	333	35	the	the	DET
taxlaw-2825	333	36	books	book	NOUN
taxlaw-2825	333	37	.	.	PUNCT
taxlaw-2825	334	1	thomas	thomas	PROPN
taxlaw-2825	334	2	merrill	merrill	PROPN
taxlaw-2825	334	3	,	,	PUNCT
taxlaw-2825	334	4	the	the	DET
taxlaw-2825	334	5	federalist	federalist	ADJ
taxlaw-2825	334	6	society	society	NOUN
taxlaw-2825	334	7	2011	2011	NUM
taxlaw-2825	334	8	national	national	PROPN
taxlaw-2825	334	9	lawyers	lawyer	NOUN
taxlaw-2825	334	10	convention	convention	PROPN
taxlaw-2825	334	11	,	,	PUNCT
taxlaw-2825	334	12	16	16	NUM
taxlaw-2825	334	13	tex	tex	PROPN
taxlaw-2825	334	14	.	.	PROPN
taxlaw-2825	334	15	rev	rev	PROPN
taxlaw-2825	334	16	.	.	PROPN
taxlaw-2825	334	17	l.	l.	PROPN
taxlaw-2825	334	18	&	&	CCONJ
taxlaw-2825	334	19	pol	pol	PROPN
taxlaw-2825	334	20	.	.	PUNCT
taxlaw-2825	335	1	339	339	NUM
taxlaw-2825	335	2	,	,	PUNCT
taxlaw-2825	335	3	343	343	NUM
taxlaw-2825	335	4	(	(	PUNCT
taxlaw-2825	335	5	spring	spring	NOUN
taxlaw-2825	335	6	2012	2012	NUM
taxlaw-2825	335	7	)	)	PUNCT
taxlaw-2825	335	8	(	(	PUNCT
taxlaw-2825	335	9	citing	cite	VERB
taxlaw-2825	335	10	generally	generally	ADV
taxlaw-2825	335	11	guido	guido	PROPN
taxlaw-2825	335	12	calabresi	calabresi	PROPN
taxlaw-2825	335	13	,	,	PUNCT
taxlaw-2825	335	14	a	a	DET
taxlaw-2825	335	15	common	common	ADJ
taxlaw-2825	335	16	law	law	NOUN
taxlaw-2825	335	17	for	for	ADP
taxlaw-2825	335	18	the	the	DET
taxlaw-2825	335	19	age	age	NOUN
taxlaw-2825	335	20	of	of	ADP
taxlaw-2825	335	21	statutes	statute	NOUN
taxlaw-2825	335	22	(	(	PUNCT
taxlaw-2825	335	23	1982	1982	NUM
taxlaw-2825	335	24	)	)	PUNCT
taxlaw-2825	335	25	;	;	PUNCT
taxlaw-2825	335	26	guido	guido	NOUN
taxlaw-2825	335	27	calabresi	calabresi	PROPN
taxlaw-2825	335	28	,	,	PUNCT
taxlaw-2825	335	29	the	the	DET
taxlaw-2825	335	30	nonprimacy	nonprimacy	NOUN
taxlaw-2825	335	31	of	of	ADP
taxlaw-2825	335	32	statutes	statute	NOUN
taxlaw-2825	335	33	act	act	PROPN
taxlaw-2825	335	34	:	:	PUNCT
taxlaw-2825	335	35	a	a	DET
taxlaw-2825	335	36	comment	comment	NOUN
taxlaw-2825	335	37	,	,	PUNCT
taxlaw-2825	335	38	4	4	NUM
taxlaw-2825	335	39	vt	vt	PROPN
taxlaw-2825	335	40	.	.	PUNCT
taxlaw-2825	336	1	l.	l.	PROPN
taxlaw-2825	336	2	rev	rev	PROPN
taxlaw-2825	336	3	.	.	PROPN
taxlaw-2825	336	4	247	247	NUM
taxlaw-2825	336	5	(	(	PUNCT
taxlaw-2825	336	6	1979	1979	NUM
taxlaw-2825	336	7	)	)	PUNCT
taxlaw-2825	336	8	;	;	PUNCT
taxlaw-2825	336	9	jack	jack	PROPN
taxlaw-2825	336	10	davies	davy	NOUN
taxlaw-2825	336	11	,	,	PUNCT
taxlaw-2825	336	12	a	a	DET
taxlaw-2825	336	13	response	response	NOUN
taxlaw-2825	336	14	to	to	ADP
taxlaw-2825	336	15	statutory	statutory	ADJ
taxlaw-2825	336	16	obsolescence	obsolescence	NOUN
taxlaw-2825	336	17	:	:	PUNCT
taxlaw-2825	336	18	the	the	DET
taxlaw-2825	336	19	nonprimacy	nonprimacy	NOUN
taxlaw-2825	336	20	of	of	ADP
taxlaw-2825	336	21	statutes	statute	NOUN
taxlaw-2825	336	22	act	act	PROPN
taxlaw-2825	336	23	,	,	PUNCT
taxlaw-2825	336	24	4	4	NUM
taxlaw-2825	336	25	vt	vt	PROPN
taxlaw-2825	336	26	.	.	PUNCT
taxlaw-2825	336	27	l.	l.	PROPN
taxlaw-2825	336	28	rev	rev	PROPN
taxlaw-2825	336	29	.	.	PROPN
taxlaw-2825	336	30	203	203	NUM
taxlaw-2825	336	31	(	(	PUNCT
taxlaw-2825	336	32	1979	1979	NUM
taxlaw-2825	336	33	)	)	PUNCT
taxlaw-2825	336	34	)	)	PUNCT
taxlaw-2825	336	35	.	.	PUNCT
taxlaw-2825	337	1	74	74	NUM
taxlaw-2825	337	2	see	see	VERB
taxlaw-2825	337	3	keith	keith	PROPN
taxlaw-2825	337	4	,	,	PUNCT
taxlaw-2825	337	5	supra	supra	PROPN
taxlaw-2825	337	6	note	note	NOUN
taxlaw-2825	337	7	63	63	NUM
taxlaw-2825	337	8	and	and	CCONJ
taxlaw-2825	337	9	accompanying	accompany	VERB
taxlaw-2825	337	10	text	text	NOUN
taxlaw-2825	337	11	.	.	PUNCT
taxlaw-2825	338	1	2014	2014	NUM
taxlaw-2825	338	2	]	]	PUNCT
taxlaw-2825	339	1	breaking	break	VERB
taxlaw-2825	339	2	the	the	DET
taxlaw-2825	339	3	spell	spell	NOUN
taxlaw-2825	339	4	of	of	ADP
taxlaw-2825	339	5	tax	tax	NOUN
taxlaw-2825	339	6	budget	budget	NOUN
taxlaw-2825	339	7	magic	magic	NOUN
taxlaw-2825	339	8	15	15	NUM
taxlaw-2825	339	9	address	address	NOUN
taxlaw-2825	339	10	this	this	PRON
taxlaw-2825	339	11	by	by	ADP
taxlaw-2825	339	12	requiring	require	VERB
taxlaw-2825	339	13	revenue	revenue	NOUN
taxlaw-2825	339	14	neutrality	neutrality	NOUN
taxlaw-2825	339	15	for	for	ADP
taxlaw-2825	339	16	each	each	PRON
taxlaw-2825	339	17	of	of	ADP
taxlaw-2825	339	18	the	the	DET
taxlaw-2825	339	19	successive	successive	ADJ
taxlaw-2825	339	20	four	four	NUM
taxlaw-2825	339	21	decades	decade	NOUN
taxlaw-2825	339	22	after	after	ADP
taxlaw-2825	339	23	the	the	DET
taxlaw-2825	339	24	initial	initial	ADJ
taxlaw-2825	339	25	budget	budget	NOUN
taxlaw-2825	339	26	window	window	NOUN
taxlaw-2825	339	27	,	,	PUNCT
taxlaw-2825	339	28	75	75	NUM
taxlaw-2825	339	29	but	but	CCONJ
taxlaw-2825	339	30	as	as	SCONJ
taxlaw-2825	339	31	illustrated	illustrate	VERB
taxlaw-2825	339	32	below	below	ADV
taxlaw-2825	339	33	,	,	PUNCT
taxlaw-2825	339	34	this	this	DET
taxlaw-2825	339	35	rule	rule	NOUN
taxlaw-2825	339	36	can	can	AUX
taxlaw-2825	339	37	also	also	ADV
taxlaw-2825	339	38	be	be	AUX
taxlaw-2825	339	39	manipulated	manipulate	VERB
taxlaw-2825	339	40	.	.	PUNCT
taxlaw-2825	340	1	the	the	DET
taxlaw-2825	340	2	problem	problem	NOUN
taxlaw-2825	340	3	with	with	ADP
taxlaw-2825	340	4	these	these	DET
taxlaw-2825	340	5	budget	budget	NOUN
taxlaw-2825	340	6	manipulations	manipulation	NOUN
taxlaw-2825	340	7	is	be	AUX
taxlaw-2825	340	8	that	that	SCONJ
taxlaw-2825	340	9	they	they	PRON
taxlaw-2825	340	10	enable	enable	VERB
taxlaw-2825	340	11	lawmakers	lawmaker	NOUN
taxlaw-2825	340	12	to	to	PART
taxlaw-2825	340	13	skew	skew	VERB
taxlaw-2825	340	14	the	the	DET
taxlaw-2825	340	15	impact	impact	NOUN
taxlaw-2825	340	16	that	that	PRON
taxlaw-2825	340	17	proposed	propose	VERB
taxlaw-2825	340	18	provisions	provision	NOUN
taxlaw-2825	340	19	will	will	AUX
taxlaw-2825	340	20	have	have	VERB
taxlaw-2825	340	21	on	on	ADP
taxlaw-2825	340	22	the	the	DET
taxlaw-2825	340	23	overall	overall	ADJ
taxlaw-2825	340	24	fiscal	fiscal	ADJ
taxlaw-2825	340	25	health	health	NOUN
taxlaw-2825	340	26	of	of	ADP
taxlaw-2825	340	27	the	the	DET
taxlaw-2825	340	28	nation	nation	NOUN
taxlaw-2825	340	29	.	.	PUNCT
taxlaw-2825	341	1	76	76	NUM
taxlaw-2825	341	2	as	as	SCONJ
taxlaw-2825	341	3	illustrated	illustrate	VERB
taxlaw-2825	341	4	below	below	ADV
taxlaw-2825	341	5	,	,	PUNCT
taxlaw-2825	341	6	if	if	SCONJ
taxlaw-2825	341	7	temporary	temporary	ADJ
taxlaw-2825	341	8	provisions	provision	NOUN
taxlaw-2825	341	9	are	be	AUX
taxlaw-2825	341	10	enacted	enact	VERB
taxlaw-2825	341	11	that	that	PRON
taxlaw-2825	341	12	are	be	AUX
taxlaw-2825	341	13	in	in	ADP
taxlaw-2825	341	14	fact	fact	NOUN
taxlaw-2825	341	15	intended	intend	VERB
taxlaw-2825	341	16	to	to	PART
taxlaw-2825	341	17	be	be	AUX
taxlaw-2825	341	18	permanent	permanent	ADJ
taxlaw-2825	341	19	in	in	ADP
taxlaw-2825	341	20	nature	nature	NOUN
taxlaw-2825	341	21	,	,	PUNCT
taxlaw-2825	341	22	as	as	SCONJ
taxlaw-2825	341	23	is	be	AUX
taxlaw-2825	341	24	the	the	DET
taxlaw-2825	341	25	case	case	NOUN
taxlaw-2825	341	26	with	with	ADP
taxlaw-2825	341	27	most	most	ADJ
taxlaw-2825	341	28	of	of	ADP
taxlaw-2825	341	29	the	the	DET
taxlaw-2825	341	30	tax	tax	NOUN
taxlaw-2825	341	31	extenders	extender	NOUN
taxlaw-2825	341	32	,	,	PUNCT
taxlaw-2825	341	33	then	then	ADV
taxlaw-2825	341	34	lawmakers	lawmaker	NOUN
taxlaw-2825	341	35	are	be	AUX
taxlaw-2825	341	36	able	able	ADJ
taxlaw-2825	341	37	to	to	PART
taxlaw-2825	341	38	both	both	PRON
taxlaw-2825	341	39	reduce	reduce	VERB
taxlaw-2825	341	40	the	the	DET
taxlaw-2825	341	41	amount	amount	NOUN
taxlaw-2825	341	42	of	of	ADP
taxlaw-2825	341	43	offsets	offset	NOUN
taxlaw-2825	341	44	necessary	necessary	ADJ
taxlaw-2825	341	45	for	for	ADP
taxlaw-2825	341	46	revenue	revenue	NOUN
taxlaw-2825	341	47	neutrality	neutrality	NOUN
taxlaw-2825	341	48	and	and	CCONJ
taxlaw-2825	341	49	to	to	PART
taxlaw-2825	341	50	push	push	VERB
taxlaw-2825	341	51	out	out	ADP
taxlaw-2825	341	52	those	those	DET
taxlaw-2825	341	53	lesser	less	ADJ
taxlaw-2825	341	54	offsetting	offset	VERB
taxlaw-2825	341	55	revenues	revenue	NOUN
taxlaw-2825	341	56	to	to	ADP
taxlaw-2825	341	57	the	the	DET
taxlaw-2825	341	58	latter	latter	ADJ
taxlaw-2825	341	59	years	year	NOUN
taxlaw-2825	341	60	of	of	ADP
taxlaw-2825	341	61	the	the	DET
taxlaw-2825	341	62	budget	budget	NOUN
taxlaw-2825	341	63	window	window	NOUN
taxlaw-2825	341	64	.	.	PUNCT
taxlaw-2825	342	1	not	not	PART
taxlaw-2825	342	2	only	only	ADV
taxlaw-2825	342	3	does	do	AUX
taxlaw-2825	342	4	this	this	DET
taxlaw-2825	342	5	practice	practice	NOUN
taxlaw-2825	342	6	systematically	systematically	ADV
taxlaw-2825	342	7	understate	understate	VERB
taxlaw-2825	342	8	the	the	DET
taxlaw-2825	342	9	full	full	ADJ
taxlaw-2825	342	10	fiscal	fiscal	ADJ
taxlaw-2825	342	11	impact	impact	NOUN
taxlaw-2825	342	12	of	of	ADP
taxlaw-2825	342	13	the	the	DET
taxlaw-2825	342	14	underlying	underlying	ADJ
taxlaw-2825	342	15	tax	tax	NOUN
taxlaw-2825	342	16	expenditure	expenditure	NOUN
taxlaw-2825	342	17	,	,	PUNCT
taxlaw-2825	342	18	but	but	CCONJ
taxlaw-2825	342	19	it	it	PRON
taxlaw-2825	342	20	also	also	ADV
taxlaw-2825	342	21	allows	allow	VERB
taxlaw-2825	342	22	legislators	legislator	NOUN
taxlaw-2825	342	23	to	to	PART
taxlaw-2825	342	24	make	make	VERB
taxlaw-2825	342	25	larger	large	ADJ
taxlaw-2825	342	26	current	current	ADJ
taxlaw-2825	342	27	tax	tax	NOUN
taxlaw-2825	342	28	cuts	cut	NOUN
taxlaw-2825	342	29	or	or	CCONJ
taxlaw-2825	342	30	increase	increase	VERB
taxlaw-2825	342	31	spending	spending	NOUN
taxlaw-2825	342	32	in	in	ADP
taxlaw-2825	342	33	other	other	ADJ
taxlaw-2825	342	34	programs	program	NOUN
taxlaw-2825	342	35	because	because	SCONJ
taxlaw-2825	342	36	more	more	ADJ
taxlaw-2825	342	37	current	current	ADJ
taxlaw-2825	342	38	revenue	revenue	NOUN
taxlaw-2825	342	39	streams	stream	NOUN
taxlaw-2825	342	40	are	be	AUX
taxlaw-2825	342	41	available	available	ADJ
taxlaw-2825	342	42	to	to	PART
taxlaw-2825	342	43	offset	offset	VERB
taxlaw-2825	342	44	spending	spending	NOUN
taxlaw-2825	342	45	.	.	PUNCT
taxlaw-2825	343	1	in	in	ADP
taxlaw-2825	343	2	a	a	DET
taxlaw-2825	343	3	time	time	NOUN
taxlaw-2825	343	4	when	when	SCONJ
taxlaw-2825	343	5	fiscal	fiscal	ADJ
taxlaw-2825	343	6	restraint	restraint	NOUN
taxlaw-2825	343	7	and	and	CCONJ
taxlaw-2825	343	8	attention	attention	NOUN
taxlaw-2825	343	9	to	to	ADP
taxlaw-2825	343	10	deficit	deficit	NOUN
taxlaw-2825	343	11	reduction	reduction	NOUN
taxlaw-2825	343	12	are	be	AUX
taxlaw-2825	343	13	touted	tout	VERB
taxlaw-2825	343	14	as	as	ADP
taxlaw-2825	343	15	top	top	ADJ
taxlaw-2825	343	16	national	national	ADJ
taxlaw-2825	343	17	priorities	priority	NOUN
taxlaw-2825	343	18	,	,	PUNCT
taxlaw-2825	343	19	lawmaking	lawmake	VERB
taxlaw-2825	343	20	budget	budget	NOUN
taxlaw-2825	343	21	practices	practice	NOUN
taxlaw-2825	343	22	that	that	PRON
taxlaw-2825	343	23	serve	serve	VERB
taxlaw-2825	343	24	to	to	PART
taxlaw-2825	343	25	undermine	undermine	VERB
taxlaw-2825	343	26	these	these	DET
taxlaw-2825	343	27	goals	goal	NOUN
taxlaw-2825	343	28	are	be	AUX
taxlaw-2825	343	29	problematic	problematic	ADJ
taxlaw-2825	343	30	.	.	PUNCT
taxlaw-2825	344	1	1	1	X
taxlaw-2825	344	2	.	.	X
taxlaw-2825	344	3	front	front	ADJ
taxlaw-2825	344	4	loading	loading	NOUN
taxlaw-2825	344	5	with	with	ADP
taxlaw-2825	344	6	temporary	temporary	ADJ
taxlaw-2825	344	7	provisions	provision	NOUN
taxlaw-2825	344	8	the	the	DET
taxlaw-2825	344	9	single	single	ADJ
taxlaw-2825	344	10	largest	large	ADJ
taxlaw-2825	344	11	driver	driver	NOUN
taxlaw-2825	344	12	behind	behind	ADP
taxlaw-2825	344	13	the	the	DET
taxlaw-2825	344	14	proliferation	proliferation	NOUN
taxlaw-2825	344	15	of	of	ADP
taxlaw-2825	344	16	temporary	temporary	ADJ
taxlaw-2825	344	17	tax	tax	NOUN
taxlaw-2825	344	18	provisions	provision	NOUN
taxlaw-2825	344	19	,	,	PUNCT
taxlaw-2825	344	20	or	or	CCONJ
taxlaw-2825	344	21	tax	tax	NOUN
taxlaw-2825	344	22	extenders	extender	NOUN
taxlaw-2825	344	23	,	,	PUNCT
taxlaw-2825	344	24	is	be	AUX
taxlaw-2825	344	25	the	the	DET
taxlaw-2825	344	26	ability	ability	NOUN
taxlaw-2825	344	27	to	to	PART
taxlaw-2825	344	28	reduce	reduce	VERB
taxlaw-2825	344	29	the	the	DET
taxlaw-2825	344	30	upfront	upfront	ADJ
taxlaw-2825	344	31	estimated	estimate	VERB
taxlaw-2825	344	32	costs	cost	NOUN
taxlaw-2825	344	33	of	of	ADP
taxlaw-2825	344	34	the	the	DET
taxlaw-2825	344	35	provisions	provision	NOUN
taxlaw-2825	344	36	.	.	PUNCT
taxlaw-2825	345	1	77	77	NUM
taxlaw-2825	346	1	unlike	unlike	ADP
taxlaw-2825	346	2	the	the	DET
taxlaw-2825	346	3	scoring	scoring	NOUN
taxlaw-2825	346	4	estimates	estimate	NOUN
taxlaw-2825	346	5	for	for	ADP
taxlaw-2825	346	6	mandatory	mandatory	ADJ
taxlaw-2825	346	7	spending	spending	NOUN
taxlaw-2825	346	8	provisions	provision	NOUN
taxlaw-2825	346	9	,	,	PUNCT
taxlaw-2825	346	10	which	which	PRON
taxlaw-2825	346	11	ignore	ignore	VERB
taxlaw-2825	346	12	sunset	sunset	NOUN
taxlaw-2825	346	13	provisions	provision	NOUN
taxlaw-2825	346	14	for	for	ADP
taxlaw-2825	346	15	spending	spend	VERB
taxlaw-2825	346	16	programs	program	NOUN
taxlaw-2825	346	17	with	with	ADP
taxlaw-2825	346	18	current	current	ADJ
taxlaw-2825	346	19	-	-	PUNCT
taxlaw-2825	346	20	year	year	NOUN
taxlaw-2825	346	21	costs	cost	NOUN
taxlaw-2825	346	22	of	of	ADP
taxlaw-2825	346	23	greater	great	ADJ
taxlaw-2825	346	24	than	than	ADP
taxlaw-2825	346	25	$	$	SYM
taxlaw-2825	346	26	50	50	NUM
taxlaw-2825	346	27	million	million	NUM
taxlaw-2825	346	28	,	,	PUNCT
taxlaw-2825	346	29	78	78	NUM
taxlaw-2825	346	30	the	the	DET
taxlaw-2825	346	31	scoring	scoring	NOUN
taxlaw-2825	346	32	estimates	estimate	NOUN
taxlaw-2825	346	33	for	for	ADP
taxlaw-2825	346	34	tax	tax	NOUN
taxlaw-2825	346	35	expenditures	expenditure	NOUN
taxlaw-2825	346	36	treat	treat	VERB
taxlaw-2825	346	37	a	a	DET
taxlaw-2825	346	38	provision	provision	NOUN
taxlaw-2825	346	39	as	as	ADP
taxlaw-2825	346	40	becoming	become	VERB
taxlaw-2825	346	41	inactive	inactive	ADJ
taxlaw-2825	346	42	on	on	ADP
taxlaw-2825	346	43	the	the	DET
taxlaw-2825	346	44	sunset	sunset	NOUN
taxlaw-2825	346	45	date	date	NOUN
taxlaw-2825	346	46	.	.	PUNCT
taxlaw-2825	347	1	79	79	NUM
taxlaw-2825	348	1	this	this	PRON
taxlaw-2825	348	2	is	be	AUX
taxlaw-2825	348	3	true	true	ADJ
taxlaw-2825	348	4	whether	whether	SCONJ
taxlaw-2825	348	5	or	or	CCONJ
taxlaw-2825	348	6	not	not	PART
taxlaw-2825	348	7	a	a	DET
taxlaw-2825	348	8	renewal	renewal	NOUN
taxlaw-2825	348	9	of	of	ADP
taxlaw-2825	348	10	the	the	DET
taxlaw-2825	348	11	tax	tax	NOUN
taxlaw-2825	348	12	expenditure	expenditure	NOUN
taxlaw-2825	348	13	is	be	AUX
taxlaw-2825	348	14	expected	expect	VERB
taxlaw-2825	348	15	at	at	ADP
taxlaw-2825	348	16	that	that	DET
taxlaw-2825	348	17	time	time	NOUN
taxlaw-2825	348	18	.	.	PUNCT
taxlaw-2825	349	1	because	because	SCONJ
taxlaw-2825	349	2	a	a	DET
taxlaw-2825	349	3	tax	tax	NOUN
taxlaw-2825	349	4	expenditure	expenditure	NOUN
taxlaw-2825	349	5	is	be	AUX
taxlaw-2825	349	6	more	more	ADV
taxlaw-2825	349	7	likely	likely	ADJ
taxlaw-2825	349	8	to	to	PART
taxlaw-2825	349	9	be	be	AUX
taxlaw-2825	349	10	passed	pass	VERB
taxlaw-2825	349	11	if	if	SCONJ
taxlaw-2825	349	12	it	it	PRON
taxlaw-2825	349	13	is	be	AUX
taxlaw-2825	349	14	packaged	package	VERB
taxlaw-2825	349	15	as	as	ADP
taxlaw-2825	349	16	revenue	revenue	NOUN
taxlaw-2825	349	17	neutral	neutral	ADJ
taxlaw-2825	349	18	,	,	PUNCT
taxlaw-2825	349	19	a	a	DET
taxlaw-2825	349	20	lower	low	ADJ
taxlaw-2825	349	21	estimated	estimate	VERB
taxlaw-2825	349	22	cost	cost	NOUN
taxlaw-2825	349	23	over	over	ADP
taxlaw-2825	349	24	the	the	DET
taxlaw-2825	349	25	budget	budget	NOUN
taxlaw-2825	349	26	window	window	NOUN
taxlaw-2825	349	27	through	through	ADP
taxlaw-2825	349	28	the	the	DET
taxlaw-2825	349	29	use	use	NOUN
taxlaw-2825	349	30	of	of	ADP
taxlaw-2825	349	31	an	an	DET
taxlaw-2825	349	32	early	early	ADJ
taxlaw-2825	349	33	expiration	expiration	NOUN
taxlaw-2825	349	34	date	date	NOUN
taxlaw-2825	349	35	provides	provide	VERB
taxlaw-2825	349	36	two	two	NUM
taxlaw-2825	349	37	advantages	advantage	NOUN
taxlaw-2825	349	38	,	,	PUNCT
taxlaw-2825	349	39	as	as	SCONJ
taxlaw-2825	349	40	illustrated	illustrate	VERB
taxlaw-2825	349	41	in	in	ADP
taxlaw-2825	349	42	chart	chart	NOUN
taxlaw-2825	349	43	b	b	ADV
taxlaw-2825	349	44	below	below	ADV
taxlaw-2825	349	45	.	.	PUNCT
taxlaw-2825	350	1	it	it	PRON
taxlaw-2825	350	2	lowers	lower	VERB
taxlaw-2825	350	3	the	the	DET
taxlaw-2825	350	4	amount	amount	NOUN
taxlaw-2825	350	5	of	of	ADP
taxlaw-2825	350	6	revenue	revenue	NOUN
taxlaw-2825	350	7	sources	source	NOUN
taxlaw-2825	350	8	or	or	CCONJ
taxlaw-2825	350	9	spending	spending	NOUN
taxlaw-2825	350	10	cuts	cut	NOUN
taxlaw-2825	350	11	that	that	PRON
taxlaw-2825	350	12	are	be	AUX
taxlaw-2825	350	13	needed	need	VERB
taxlaw-2825	350	14	in	in	ADP
taxlaw-2825	350	15	order	order	NOUN
taxlaw-2825	350	16	to	to	PART
taxlaw-2825	350	17	offset	offset	VERB
taxlaw-2825	350	18	the	the	DET
taxlaw-2825	350	19	expected	expect	VERB
taxlaw-2825	350	20	cost	cost	NOUN
taxlaw-2825	350	21	.	.	PUNCT
taxlaw-2825	351	1	it	it	PRON
taxlaw-2825	351	2	also	also	ADV
taxlaw-2825	351	3	provides	provide	VERB
taxlaw-2825	351	4	more	more	ADV
taxlaw-2825	351	5	offsetting	offsetting	ADJ
taxlaw-2825	351	6	years	year	NOUN
taxlaw-2825	351	7	in	in	ADP
taxlaw-2825	351	8	the	the	DET
taxlaw-2825	351	9	budget	budget	NOUN
taxlaw-2825	351	10	window	window	NOUN
taxlaw-2825	351	11	to	to	PART
taxlaw-2825	351	12	find	find	VERB
taxlaw-2825	351	13	those	those	DET
taxlaw-2825	351	14	revenue	revenue	NOUN
taxlaw-2825	351	15	sources	source	NOUN
taxlaw-2825	351	16	and	and	CCONJ
taxlaw-2825	351	17	spending	spending	NOUN
taxlaw-2825	351	18	cuts	cut	NOUN
taxlaw-2825	351	19	.	.	PUNCT
taxlaw-2825	352	1	examples	example	NOUN
taxlaw-2825	352	2	of	of	ADP
taxlaw-2825	352	3	tax	tax	NOUN
taxlaw-2825	352	4	extenders	extender	NOUN
taxlaw-2825	352	5	in	in	ADP
taxlaw-2825	352	6	this	this	DET
taxlaw-2825	352	7	category	category	NOUN
taxlaw-2825	352	8	include	include	VERB
taxlaw-2825	352	9	the	the	DET
taxlaw-2825	352	10	r&d	r&d	NOUN
taxlaw-2825	352	11	credit	credit	NOUN
taxlaw-2825	352	12	,	,	PUNCT
taxlaw-2825	352	13	the	the	DET
taxlaw-2825	352	14	subpart	subpart	NOUN
taxlaw-2825	352	15	f	f	NOUN
taxlaw-2825	352	16	exception	exception	NOUN
taxlaw-2825	352	17	for	for	ADP
taxlaw-2825	352	18	active	active	ADJ
taxlaw-2825	352	19	finance	finance	NOUN
taxlaw-2825	352	20	income	income	NOUN
taxlaw-2825	352	21	,	,	PUNCT
taxlaw-2825	352	22	and	and	CCONJ
taxlaw-2825	352	23	numerous	numerous	ADJ
taxlaw-2825	352	24	energy	energy	NOUN
taxlaw-2825	352	25	incentives	incentive	NOUN
taxlaw-2825	352	26	.	.	PUNCT
taxlaw-2825	353	1	80	80	NUM
taxlaw-2825	353	2	even	even	ADV
taxlaw-2825	353	3	when	when	SCONJ
taxlaw-2825	353	4	lawmakers	lawmaker	NOUN
taxlaw-2825	353	5	would	would	AUX
taxlaw-2825	353	6	like	like	VERB
taxlaw-2825	353	7	to	to	PART
taxlaw-2825	353	8	make	make	VERB
taxlaw-2825	353	9	these	these	DET
taxlaw-2825	353	10	provisions	provision	NOUN
taxlaw-2825	353	11	permanent	permanent	ADJ
taxlaw-2825	353	12	,	,	PUNCT
taxlaw-2825	353	13	they	they	PRON
taxlaw-2825	353	14	find	find	VERB
taxlaw-2825	353	15	it	it	PRON
taxlaw-2825	353	16	too	too	ADV
taxlaw-2825	353	17	expensive	expensive	ADJ
taxlaw-2825	353	18	to	to	PART
taxlaw-2825	353	19	do	do	VERB
taxlaw-2825	353	20	so	so	ADV
taxlaw-2825	353	21	.	.	PUNCT
taxlaw-2825	354	1	offsetting	offset	VERB
taxlaw-2825	354	2	revenue	revenue	NOUN
taxlaw-2825	354	3	sources	source	NOUN
taxlaw-2825	354	4	are	be	AUX
taxlaw-2825	354	5	just	just	ADV
taxlaw-2825	354	6	not	not	PART
taxlaw-2825	354	7	available	available	ADJ
taxlaw-2825	354	8	to	to	PART
taxlaw-2825	354	9	make	make	VERB
taxlaw-2825	354	10	their	their	PRON
taxlaw-2825	354	11	permanent	permanent	ADJ
taxlaw-2825	354	12	enactment	enactment	NOUN
taxlaw-2825	354	13	fiscally	fiscally	ADV
taxlaw-2825	354	14	or	or	CCONJ
taxlaw-2825	354	15	politically	politically	ADV
taxlaw-2825	354	16	viable	viable	ADJ
taxlaw-2825	354	17	.	.	PUNCT
taxlaw-2825	355	1	in	in	ADP
taxlaw-2825	355	2	fact	fact	NOUN
taxlaw-2825	355	3	,	,	PUNCT
taxlaw-2825	355	4	renewing	renew	VERB
taxlaw-2825	355	5	the	the	DET
taxlaw-2825	355	6	existing	exist	VERB
taxlaw-2825	355	7	tax	tax	NOUN
taxlaw-2825	355	8	extenders	extender	NOUN
taxlaw-2825	355	9	for	for	ADP
taxlaw-2825	355	10	one	one	NUM
taxlaw-2825	355	11	year	year	NOUN
taxlaw-2825	355	12	will	will	AUX
taxlaw-2825	355	13	impose	impose	VERB
taxlaw-2825	355	14	an	an	DET
taxlaw-2825	355	15	estimated	estimate	VERB
taxlaw-2825	355	16	cost	cost	NOUN
taxlaw-2825	355	17	of	of	ADP
taxlaw-2825	355	18	$	$	SYM
taxlaw-2825	355	19	54	54	NUM
taxlaw-2825	355	20	billion	billion	NUM
taxlaw-2825	355	21	.	.	PUNCT
taxlaw-2825	356	1	81	81	NUM
taxlaw-2825	356	2	in	in	ADP
taxlaw-2825	356	3	contrast	contrast	NOUN
taxlaw-2825	356	4	,	,	PUNCT
taxlaw-2825	356	5	if	if	SCONJ
taxlaw-2825	356	6	these	these	DET
taxlaw-2825	356	7	same	same	ADJ
taxlaw-2825	356	8	extenders	extender	NOUN
taxlaw-2825	356	9	are	be	AUX
taxlaw-2825	356	10	made	make	VERB
taxlaw-2825	356	11	permanent	permanent	ADJ
taxlaw-2825	356	12	,	,	PUNCT
taxlaw-2825	356	13	they	they	PRON
taxlaw-2825	356	14	will	will	AUX
taxlaw-2825	356	15	cost	cost	VERB
taxlaw-2825	356	16	a	a	DET
taxlaw-2825	356	17	projected	project	VERB
taxlaw-2825	356	18	$	$	SYM
taxlaw-2825	356	19	938	938	NUM
taxlaw-2825	356	20	billion	billion	NUM
taxlaw-2825	356	21	over	over	ADP
taxlaw-2825	356	22	the	the	DET
taxlaw-2825	356	23	full	full	ADJ
taxlaw-2825	356	24	tenyear	tenyear	NOUN
taxlaw-2825	356	25	budget	budget	NOUN
taxlaw-2825	356	26	window	window	NOUN
taxlaw-2825	356	27	.	.	PUNCT
taxlaw-2825	357	1	82	82	NUM
taxlaw-2825	357	2	75	75	NUM
taxlaw-2825	357	3	budget	budget	NOUN
taxlaw-2825	357	4	points	point	NOUN
taxlaw-2825	357	5	of	of	ADP
taxlaw-2825	357	6	order	order	NOUN
taxlaw-2825	357	7	,	,	PUNCT
taxlaw-2825	357	8	supra	supra	PROPN
taxlaw-2825	357	9	note	note	NOUN
taxlaw-2825	357	10	51	51	NUM
taxlaw-2825	357	11	,	,	PUNCT
taxlaw-2825	357	12	at	at	ADP
taxlaw-2825	357	13	2	2	NUM
taxlaw-2825	357	14	.	.	NOUN
taxlaw-2825	357	15	76	76	NUM
taxlaw-2825	357	16	gale	gale	NOUN
taxlaw-2825	357	17	and	and	CCONJ
taxlaw-2825	357	18	orszag	orszag	NOUN
taxlaw-2825	357	19	,	,	PUNCT
taxlaw-2825	357	20	supra	supra	PROPN
taxlaw-2825	357	21	note	note	NOUN
taxlaw-2825	357	22	3	3	NUM
taxlaw-2825	357	23	,	,	PUNCT
taxlaw-2825	357	24	at	at	ADP
taxlaw-2825	357	25	1554	1554	NUM
taxlaw-2825	357	26	(	(	PUNCT
taxlaw-2825	357	27	“	"	PUNCT
taxlaw-2825	357	28	as	as	SCONJ
taxlaw-2825	357	29	sunsets	sunset	NOUN
taxlaw-2825	357	30	have	have	AUX
taxlaw-2825	357	31	come	come	VERB
taxlaw-2825	357	32	to	to	PART
taxlaw-2825	357	33	dominate	dominate	VERB
taxlaw-2825	357	34	the	the	DET
taxlaw-2825	357	35	tax	tax	NOUN
taxlaw-2825	357	36	code	code	NOUN
taxlaw-2825	357	37	,	,	PUNCT
taxlaw-2825	357	38	the	the	DET
taxlaw-2825	357	39	official	official	ADJ
taxlaw-2825	357	40	budget	budget	NOUN
taxlaw-2825	357	41	projections	projection	NOUN
taxlaw-2825	357	42	have	have	AUX
taxlaw-2825	357	43	become	become	VERB
taxlaw-2825	357	44	increasingly	increasingly	ADV
taxlaw-2825	357	45	divorced	divorce	VERB
taxlaw-2825	357	46	from	from	ADP
taxlaw-2825	357	47	reality	reality	NOUN
taxlaw-2825	357	48	)	)	PUNCT
taxlaw-2825	357	49	.	.	PUNCT
taxlaw-2825	358	1	77	77	NUM
taxlaw-2825	358	2	marron	marron	PROPN
taxlaw-2825	358	3	,	,	PUNCT
taxlaw-2825	358	4	supra	supra	PROPN
taxlaw-2825	358	5	note	note	PROPN
taxlaw-2825	358	6	4	4	NUM
taxlaw-2825	358	7	,	,	PUNCT
taxlaw-2825	358	8	at	at	ADP
taxlaw-2825	358	9	6	6	NUM
taxlaw-2825	358	10	.	.	SYM
taxlaw-2825	358	11	78	78	NUM
taxlaw-2825	358	12	see	see	VERB
taxlaw-2825	358	13	cong	cong	NOUN
taxlaw-2825	358	14	.	.	PUNCT
taxlaw-2825	359	1	budget	budget	NOUN
taxlaw-2825	359	2	office	office	PROPN
taxlaw-2825	359	3	,	,	PUNCT
taxlaw-2825	359	4	supra	supra	PROPN
taxlaw-2825	359	5	note	note	NOUN
taxlaw-2825	359	6	10	10	NUM
taxlaw-2825	359	7	.	.	PUNCT
taxlaw-2825	360	1	79	79	NUM
taxlaw-2825	360	2	marron	marron	PROPN
taxlaw-2825	360	3	,	,	PUNCT
taxlaw-2825	360	4	supra	supra	PROPN
taxlaw-2825	360	5	note	note	PROPN
taxlaw-2825	360	6	4	4	NUM
taxlaw-2825	360	7	,	,	PUNCT
taxlaw-2825	360	8	at	at	ADP
taxlaw-2825	360	9	6	6	NUM
taxlaw-2825	360	10	.	.	SYM
taxlaw-2825	360	11	80	80	NUM
taxlaw-2825	361	1	i	i	PRON
taxlaw-2825	361	2	d.	d.	NOUN
taxlaw-2825	361	3	at	at	ADP
taxlaw-2825	361	4	3	3	NUM
taxlaw-2825	361	5	-	-	SYM
taxlaw-2825	361	6	4	4	NUM
taxlaw-2825	361	7	.	.	PUNCT
taxlaw-2825	361	8	81	81	NUM
taxlaw-2825	361	9	sherlock	sherlock	NOUN
taxlaw-2825	361	10	,	,	PUNCT
taxlaw-2825	361	11	supra	supra	PROPN
taxlaw-2825	361	12	note	note	NOUN
taxlaw-2825	361	13	2	2	NUM
taxlaw-2825	361	14	,	,	PUNCT
taxlaw-2825	361	15	at	at	ADP
taxlaw-2825	361	16	6	6	NUM
taxlaw-2825	361	17	(	(	PUNCT
taxlaw-2825	361	18	tbl.1	tbl.1	PROPN
taxlaw-2825	361	19	)	)	PUNCT
taxlaw-2825	361	20	.	.	PUNCT
taxlaw-2825	362	1	82	82	NUM
taxlaw-2825	363	1	i	i	PRON
taxlaw-2825	363	2	d.	d.	PROPN
taxlaw-2825	363	3	16	16	PROPN
taxlaw-2825	363	4	columbia	columbia	PROPN
taxlaw-2825	363	5	journal	journal	PROPN
taxlaw-2825	363	6	of	of	ADP
taxlaw-2825	363	7	tax	tax	NOUN
taxlaw-2825	363	8	law	law	NOUN
taxlaw-2825	364	1	[	[	X
taxlaw-2825	364	2	vol.6:1	vol.6:1	X
taxlaw-2825	364	3	chart	chart	NOUN
taxlaw-2825	364	4	b	b	NOUN
taxlaw-2825	364	5	:	:	PUNCT
taxlaw-2825	364	6	budget	budget	NOUN
taxlaw-2825	364	7	manipulation	manipulation	NOUN
taxlaw-2825	364	8	using	use	VERB
taxlaw-2825	364	9	temporary	temporary	ADJ
taxlaw-2825	364	10	provisions	provision	NOUN
taxlaw-2825	364	11	83	83	NUM
taxlaw-2825	364	12	as	as	SCONJ
taxlaw-2825	364	13	illustrated	illustrate	VERB
taxlaw-2825	364	14	in	in	ADP
taxlaw-2825	364	15	chart	chart	PROPN
taxlaw-2825	364	16	b	b	NOUN
taxlaw-2825	364	17	,	,	PUNCT
taxlaw-2825	364	18	legislative	legislative	ADJ
taxlaw-2825	364	19	option	option	NOUN
taxlaw-2825	364	20	a	a	PRON
taxlaw-2825	364	21	represents	represent	VERB
taxlaw-2825	364	22	a	a	DET
taxlaw-2825	364	23	proposed	propose	VERB
taxlaw-2825	364	24	tax	tax	NOUN
taxlaw-2825	364	25	expenditure	expenditure	NOUN
taxlaw-2825	364	26	’s	’s	PART
taxlaw-2825	364	27	estimated	estimate	VERB
taxlaw-2825	364	28	cost	cost	NOUN
taxlaw-2825	364	29	over	over	ADP
taxlaw-2825	364	30	a	a	DET
taxlaw-2825	364	31	twenty	twenty	NUM
taxlaw-2825	364	32	-	-	PUNCT
taxlaw-2825	364	33	year	year	NOUN
taxlaw-2825	364	34	fiscal	fiscal	ADJ
taxlaw-2825	364	35	period	period	NOUN
taxlaw-2825	364	36	.	.	PUNCT
taxlaw-2825	365	1	under	under	ADP
taxlaw-2825	365	2	the	the	DET
taxlaw-2825	365	3	current	current	ADJ
taxlaw-2825	365	4	legislative	legislative	ADJ
taxlaw-2825	365	5	rules	rule	NOUN
taxlaw-2825	365	6	,	,	PUNCT
taxlaw-2825	365	7	option	option	NOUN
taxlaw-2825	365	8	a	a	PRON
taxlaw-2825	365	9	would	would	AUX
taxlaw-2825	365	10	be	be	AUX
taxlaw-2825	365	11	scored	score	VERB
taxlaw-2825	365	12	as	as	ADP
taxlaw-2825	365	13	having	have	VERB
taxlaw-2825	365	14	an	an	DET
taxlaw-2825	365	15	official	official	ADJ
taxlaw-2825	365	16	cost	cost	NOUN
taxlaw-2825	365	17	of	of	ADP
taxlaw-2825	365	18	$	$	SYM
taxlaw-2825	365	19	35	35	NUM
taxlaw-2825	365	20	billion	billion	NUM
taxlaw-2825	365	21	over	over	ADP
taxlaw-2825	365	22	the	the	DET
taxlaw-2825	365	23	initial	initial	ADJ
taxlaw-2825	365	24	ten	ten	NUM
taxlaw-2825	365	25	-	-	PUNCT
taxlaw-2825	365	26	year	year	NOUN
taxlaw-2825	365	27	budget	budget	NOUN
taxlaw-2825	365	28	window	window	NOUN
taxlaw-2825	365	29	and	and	CCONJ
taxlaw-2825	365	30	would	would	AUX
taxlaw-2825	365	31	require	require	VERB
taxlaw-2825	365	32	lawmakers	lawmaker	NOUN
taxlaw-2825	365	33	to	to	PART
taxlaw-2825	365	34	find	find	VERB
taxlaw-2825	365	35	$	$	SYM
taxlaw-2825	365	36	35	35	NUM
taxlaw-2825	365	37	billion	billion	NUM
taxlaw-2825	365	38	of	of	ADP
taxlaw-2825	365	39	additional	additional	ADJ
taxlaw-2825	365	40	revenue	revenue	NOUN
taxlaw-2825	365	41	or	or	CCONJ
taxlaw-2825	365	42	spending	spending	NOUN
taxlaw-2825	365	43	cut	cut	NOUN
taxlaw-2825	365	44	sources	source	NOUN
taxlaw-2825	365	45	in	in	ADP
taxlaw-2825	365	46	order	order	NOUN
taxlaw-2825	365	47	to	to	PART
taxlaw-2825	365	48	make	make	VERB
taxlaw-2825	365	49	the	the	DET
taxlaw-2825	365	50	proposal	proposal	NOUN
taxlaw-2825	365	51	revenue	revenue	NOUN
taxlaw-2825	365	52	neutral	neutral	ADJ
taxlaw-2825	365	53	.	.	PUNCT
taxlaw-2825	366	1	if	if	SCONJ
taxlaw-2825	366	2	bundled	bundle	VERB
taxlaw-2825	366	3	with	with	ADP
taxlaw-2825	366	4	legislative	legislative	ADJ
taxlaw-2825	366	5	option	option	NOUN
taxlaw-2825	366	6	d	d	NOUN
taxlaw-2825	366	7	,	,	PUNCT
taxlaw-2825	366	8	option	option	NOUN
taxlaw-2825	366	9	a	a	PRON
taxlaw-2825	366	10	would	would	AUX
taxlaw-2825	366	11	satisfy	satisfy	VERB
taxlaw-2825	366	12	the	the	DET
taxlaw-2825	366	13	paygo	paygo	NOUN
taxlaw-2825	366	14	requirements	requirement	NOUN
taxlaw-2825	366	15	.	.	PUNCT
taxlaw-2825	367	1	legislative	legislative	ADJ
taxlaw-2825	367	2	option	option	NOUN
taxlaw-2825	367	3	b	b	NOUN
taxlaw-2825	367	4	represents	represent	VERB
taxlaw-2825	367	5	the	the	DET
taxlaw-2825	367	6	estimated	estimate	VERB
taxlaw-2825	367	7	cost	cost	NOUN
taxlaw-2825	367	8	of	of	ADP
taxlaw-2825	367	9	enacting	enact	VERB
taxlaw-2825	367	10	the	the	DET
taxlaw-2825	367	11	same	same	ADJ
taxlaw-2825	367	12	tax	tax	NOUN
taxlaw-2825	367	13	expenditure	expenditure	NOUN
taxlaw-2825	367	14	,	,	PUNCT
taxlaw-2825	367	15	except	except	SCONJ
taxlaw-2825	367	16	that	that	SCONJ
taxlaw-2825	367	17	the	the	DET
taxlaw-2825	367	18	provision	provision	NOUN
taxlaw-2825	367	19	expires	expire	VERB
taxlaw-2825	367	20	after	after	ADP
taxlaw-2825	367	21	two	two	NUM
taxlaw-2825	367	22	years	year	NOUN
taxlaw-2825	367	23	.	.	PUNCT
taxlaw-2825	368	1	under	under	ADP
taxlaw-2825	368	2	the	the	DET
taxlaw-2825	368	3	current	current	ADJ
taxlaw-2825	368	4	budget	budget	NOUN
taxlaw-2825	368	5	scoring	scoring	NOUN
taxlaw-2825	368	6	rules	rule	NOUN
taxlaw-2825	368	7	,	,	PUNCT
taxlaw-2825	368	8	option	option	NOUN
taxlaw-2825	368	9	b	b	NOUN
taxlaw-2825	368	10	would	would	AUX
taxlaw-2825	368	11	only	only	ADV
taxlaw-2825	368	12	have	have	VERB
taxlaw-2825	368	13	an	an	DET
taxlaw-2825	368	14	official	official	ADJ
taxlaw-2825	368	15	cost	cost	NOUN
taxlaw-2825	368	16	of	of	ADP
taxlaw-2825	368	17	$	$	SYM
taxlaw-2825	368	18	5	5	NUM
taxlaw-2825	368	19	billion	billion	NUM
taxlaw-2825	368	20	that	that	PRON
taxlaw-2825	368	21	would	would	AUX
taxlaw-2825	368	22	need	need	VERB
taxlaw-2825	368	23	to	to	PART
taxlaw-2825	368	24	be	be	AUX
taxlaw-2825	368	25	offset	offset	VERB
taxlaw-2825	368	26	,	,	PUNCT
taxlaw-2825	368	27	even	even	ADV
taxlaw-2825	368	28	if	if	SCONJ
taxlaw-2825	368	29	it	it	PRON
taxlaw-2825	368	30	was	be	AUX
taxlaw-2825	368	31	expected	expect	VERB
taxlaw-2825	368	32	that	that	SCONJ
taxlaw-2825	368	33	the	the	DET
taxlaw-2825	368	34	same	same	ADJ
taxlaw-2825	368	35	provision	provision	NOUN
taxlaw-2825	368	36	would	would	AUX
taxlaw-2825	368	37	be	be	AUX
taxlaw-2825	368	38	extended	extend	VERB
taxlaw-2825	368	39	throughout	throughout	ADP
taxlaw-2825	368	40	fiscal	fiscal	ADJ
taxlaw-2825	368	41	years	year	NOUN
taxlaw-2825	368	42	three	three	NUM
taxlaw-2825	368	43	through	through	ADP
taxlaw-2825	368	44	ten	ten	NUM
taxlaw-2825	368	45	.	.	PUNCT
taxlaw-2825	369	1	not	not	PART
taxlaw-2825	369	2	only	only	ADV
taxlaw-2825	369	3	does	do	AUX
taxlaw-2825	369	4	option	option	NOUN
taxlaw-2825	369	5	b	b	AUX
taxlaw-2825	369	6	have	have	VERB
taxlaw-2825	369	7	a	a	DET
taxlaw-2825	369	8	lower	low	ADJ
taxlaw-2825	369	9	“	"	PUNCT
taxlaw-2825	369	10	official	official	ADJ
taxlaw-2825	369	11	”	"	PUNCT
taxlaw-2825	369	12	cost	cost	NOUN
taxlaw-2825	369	13	than	than	ADP
taxlaw-2825	369	14	option	option	NOUN
taxlaw-2825	369	15	a	a	PRON
taxlaw-2825	369	16	,	,	PUNCT
taxlaw-2825	369	17	but	but	CCONJ
taxlaw-2825	369	18	lawmakers	lawmaker	NOUN
taxlaw-2825	369	19	are	be	AUX
taxlaw-2825	369	20	able	able	ADJ
taxlaw-2825	369	21	to	to	PART
taxlaw-2825	369	22	use	use	VERB
taxlaw-2825	369	23	ten	ten	NUM
taxlaw-2825	369	24	fiscal	fiscal	ADJ
taxlaw-2825	369	25	years	year	NOUN
taxlaw-2825	369	26	(	(	PUNCT
taxlaw-2825	369	27	years	year	NOUN
taxlaw-2825	369	28	1	1	NUM
taxlaw-2825	369	29	-	-	SYM
taxlaw-2825	369	30	10	10	NUM
taxlaw-2825	369	31	)	)	PUNCT
taxlaw-2825	369	32	to	to	PART
taxlaw-2825	369	33	generate	generate	VERB
taxlaw-2825	369	34	offsets	offset	NOUN
taxlaw-2825	369	35	for	for	ADP
taxlaw-2825	369	36	only	only	ADV
taxlaw-2825	369	37	two	two	NUM
taxlaw-2825	369	38	fiscal	fiscal	ADJ
taxlaw-2825	369	39	years	year	NOUN
taxlaw-2825	369	40	of	of	ADP
taxlaw-2825	369	41	outlays	outlay	NOUN
taxlaw-2825	369	42	(	(	PUNCT
taxlaw-2825	369	43	years	year	NOUN
taxlaw-2825	369	44	1	1	NUM
taxlaw-2825	369	45	-	-	SYM
taxlaw-2825	369	46	2	2	NUM
taxlaw-2825	369	47	)	)	PUNCT
taxlaw-2825	369	48	.	.	PUNCT
taxlaw-2825	370	1	if	if	SCONJ
taxlaw-2825	370	2	a	a	DET
taxlaw-2825	370	3	revenue	revenue	NOUN
taxlaw-2825	370	4	generating	generating	NOUN
taxlaw-2825	370	5	provision	provision	NOUN
taxlaw-2825	370	6	was	be	AUX
taxlaw-2825	370	7	also	also	ADV
taxlaw-2825	370	8	proposed	propose	VERB
taxlaw-2825	370	9	and	and	CCONJ
taxlaw-2825	370	10	was	be	AUX
taxlaw-2825	370	11	estimated	estimate	VERB
taxlaw-2825	370	12	to	to	PART
taxlaw-2825	370	13	generate	generate	VERB
taxlaw-2825	370	14	$	$	SYM
taxlaw-2825	370	15	5	5	NUM
taxlaw-2825	370	16	billion	billion	NUM
taxlaw-2825	370	17	during	during	ADP
taxlaw-2825	370	18	fiscal	fiscal	ADJ
taxlaw-2825	370	19	years	year	NOUN
taxlaw-2825	370	20	9	9	NUM
taxlaw-2825	370	21	and	and	CCONJ
taxlaw-2825	370	22	10	10	NUM
taxlaw-2825	370	23	,	,	PUNCT
taxlaw-2825	370	24	such	such	ADJ
taxlaw-2825	370	25	as	as	ADP
taxlaw-2825	370	26	option	option	NOUN
taxlaw-2825	370	27	e	e	NOUN
taxlaw-2825	370	28	,	,	PUNCT
taxlaw-2825	370	29	it	it	PRON
taxlaw-2825	370	30	would	would	AUX
taxlaw-2825	370	31	be	be	AUX
taxlaw-2825	370	32	unable	unable	ADJ
taxlaw-2825	370	33	to	to	PART
taxlaw-2825	370	34	fully	fully	ADV
taxlaw-2825	370	35	offset	offset	VERB
taxlaw-2825	370	36	option	option	NOUN
taxlaw-2825	370	37	a	a	PRON
taxlaw-2825	370	38	because	because	SCONJ
taxlaw-2825	370	39	the	the	DET
taxlaw-2825	370	40	total	total	ADJ
taxlaw-2825	370	41	official	official	ADJ
taxlaw-2825	370	42	83	83	NUM
taxlaw-2825	370	43	chart	chart	NOUN
taxlaw-2825	370	44	b	b	NOUN
taxlaw-2825	370	45	assumes	assume	VERB
taxlaw-2825	370	46	the	the	DET
taxlaw-2825	370	47	applicable	applicable	ADJ
taxlaw-2825	370	48	budget	budget	NOUN
taxlaw-2825	370	49	window	window	NOUN
taxlaw-2825	370	50	period	period	NOUN
taxlaw-2825	370	51	covers	cover	VERB
taxlaw-2825	370	52	ten	ten	NUM
taxlaw-2825	370	53	fiscal	fiscal	ADJ
taxlaw-2825	370	54	years	year	NOUN
taxlaw-2825	370	55	.	.	PUNCT
taxlaw-2825	371	1	2014	2014	NUM
taxlaw-2825	371	2	]	]	PUNCT
taxlaw-2825	372	1	breaking	break	VERB
taxlaw-2825	372	2	the	the	DET
taxlaw-2825	372	3	spell	spell	NOUN
taxlaw-2825	372	4	of	of	ADP
taxlaw-2825	372	5	tax	tax	NOUN
taxlaw-2825	372	6	budget	budget	NOUN
taxlaw-2825	372	7	magic	magic	NOUN
taxlaw-2825	372	8	17	17	NUM
taxlaw-2825	372	9	revenues	revenue	NOUN
taxlaw-2825	372	10	generated	generate	VERB
taxlaw-2825	372	11	for	for	ADP
taxlaw-2825	372	12	the	the	DET
taxlaw-2825	372	13	budget	budget	NOUN
taxlaw-2825	372	14	window	window	NOUN
taxlaw-2825	372	15	would	would	AUX
taxlaw-2825	372	16	only	only	ADV
taxlaw-2825	372	17	be	be	AUX
taxlaw-2825	372	18	$	$	SYM
taxlaw-2825	372	19	5	5	NUM
taxlaw-2825	372	20	billion	billion	NUM
taxlaw-2825	372	21	in	in	ADP
taxlaw-2825	372	22	comparison	comparison	NOUN
taxlaw-2825	372	23	to	to	ADP
taxlaw-2825	372	24	the	the	DET
taxlaw-2825	372	25	official	official	ADJ
taxlaw-2825	372	26	cost	cost	NOUN
taxlaw-2825	372	27	of	of	ADP
taxlaw-2825	372	28	option	option	NOUN
taxlaw-2825	372	29	a	a	PRON
taxlaw-2825	372	30	of	of	ADP
taxlaw-2825	372	31	$	$	SYM
taxlaw-2825	372	32	35	35	NUM
taxlaw-2825	372	33	billion	billion	NUM
taxlaw-2825	372	34	.	.	PUNCT
taxlaw-2825	373	1	on	on	ADP
taxlaw-2825	373	2	the	the	DET
taxlaw-2825	373	3	other	other	ADJ
taxlaw-2825	373	4	hand	hand	NOUN
taxlaw-2825	373	5	,	,	PUNCT
taxlaw-2825	373	6	the	the	DET
taxlaw-2825	373	7	same	same	ADJ
taxlaw-2825	373	8	revenue	revenue	NOUN
taxlaw-2825	373	9	provision	provision	NOUN
taxlaw-2825	373	10	could	could	AUX
taxlaw-2825	373	11	be	be	AUX
taxlaw-2825	373	12	used	use	VERB
taxlaw-2825	373	13	to	to	PART
taxlaw-2825	373	14	offset	offset	VERB
taxlaw-2825	373	15	option	option	NOUN
taxlaw-2825	373	16	b	b	NOUN
taxlaw-2825	373	17	and	and	CCONJ
taxlaw-2825	373	18	paygo	paygo	NOUN
taxlaw-2825	373	19	would	would	AUX
taxlaw-2825	373	20	be	be	AUX
taxlaw-2825	373	21	satisfied	satisfied	ADJ
taxlaw-2825	373	22	.	.	PUNCT
taxlaw-2825	374	1	moreover	moreover	ADV
taxlaw-2825	374	2	,	,	PUNCT
taxlaw-2825	374	3	the	the	DET
taxlaw-2825	374	4	byrd	byrd	PROPN
taxlaw-2825	374	5	rule	rule	PROPN
taxlaw-2825	374	6	and	and	CCONJ
taxlaw-2825	374	7	spo	spo	PROPN
taxlaw-2825	374	8	would	would	AUX
taxlaw-2825	374	9	be	be	AUX
taxlaw-2825	374	10	satisfied	satisfied	ADJ
taxlaw-2825	374	11	because	because	SCONJ
taxlaw-2825	374	12	there	there	PRON
taxlaw-2825	374	13	would	would	AUX
taxlaw-2825	374	14	be	be	AUX
taxlaw-2825	374	15	no	no	DET
taxlaw-2825	374	16	scored	score	VERB
taxlaw-2825	374	17	revenue	revenue	NOUN
taxlaw-2825	374	18	effects	effect	NOUN
taxlaw-2825	374	19	for	for	ADP
taxlaw-2825	374	20	option	option	NOUN
taxlaw-2825	374	21	b	b	NOUN
taxlaw-2825	374	22	beyond	beyond	ADP
taxlaw-2825	374	23	the	the	DET
taxlaw-2825	374	24	initial	initial	ADJ
taxlaw-2825	374	25	ten	ten	NUM
taxlaw-2825	374	26	-	-	PUNCT
taxlaw-2825	374	27	year	year	NOUN
taxlaw-2825	374	28	budget	budget	NOUN
taxlaw-2825	374	29	window	window	NOUN
taxlaw-2825	374	30	period	period	NOUN
taxlaw-2825	374	31	.	.	PUNCT
taxlaw-2825	375	1	the	the	DET
taxlaw-2825	375	2	disparity	disparity	NOUN
taxlaw-2825	375	3	between	between	ADP
taxlaw-2825	375	4	opportunities	opportunity	NOUN
taxlaw-2825	375	5	for	for	ADP
taxlaw-2825	375	6	budget	budget	NOUN
taxlaw-2825	375	7	manipulation	manipulation	NOUN
taxlaw-2825	375	8	with	with	ADP
taxlaw-2825	375	9	option	option	NOUN
taxlaw-2825	375	10	a	a	DET
taxlaw-2825	375	11	and	and	CCONJ
taxlaw-2825	375	12	b	b	NOUN
taxlaw-2825	375	13	endure	endure	NOUN
taxlaw-2825	375	14	even	even	ADV
taxlaw-2825	375	15	if	if	SCONJ
taxlaw-2825	375	16	,	,	PUNCT
taxlaw-2825	375	17	as	as	SCONJ
taxlaw-2825	375	18	illustrated	illustrate	VERB
taxlaw-2825	375	19	with	with	ADP
taxlaw-2825	375	20	option	option	NOUN
taxlaw-2825	375	21	c	c	NOUN
taxlaw-2825	375	22	,	,	PUNCT
taxlaw-2825	375	23	the	the	DET
taxlaw-2825	375	24	same	same	ADJ
taxlaw-2825	375	25	tax	tax	NOUN
taxlaw-2825	375	26	expenditure	expenditure	NOUN
taxlaw-2825	375	27	is	be	AUX
taxlaw-2825	375	28	continuously	continuously	ADV
taxlaw-2825	375	29	extended	extend	VERB
taxlaw-2825	375	30	through	through	ADP
taxlaw-2825	375	31	a	a	DET
taxlaw-2825	375	32	series	series	NOUN
taxlaw-2825	375	33	of	of	ADP
taxlaw-2825	375	34	temporary	temporary	ADJ
taxlaw-2825	375	35	provisions	provision	NOUN
taxlaw-2825	375	36	.	.	PUNCT
taxlaw-2825	376	1	even	even	ADV
taxlaw-2825	376	2	though	though	SCONJ
taxlaw-2825	376	3	each	each	DET
taxlaw-2825	376	4	time	time	NOUN
taxlaw-2825	376	5	the	the	DET
taxlaw-2825	376	6	tax	tax	NOUN
taxlaw-2825	376	7	expenditure	expenditure	NOUN
taxlaw-2825	376	8	is	be	AUX
taxlaw-2825	376	9	extended	extend	VERB
taxlaw-2825	376	10	it	it	PRON
taxlaw-2825	376	11	will	will	AUX
taxlaw-2825	376	12	have	have	VERB
taxlaw-2825	376	13	to	to	PART
taxlaw-2825	376	14	be	be	AUX
taxlaw-2825	376	15	fully	fully	ADV
taxlaw-2825	376	16	offset	offset	VERB
taxlaw-2825	376	17	with	with	ADP
taxlaw-2825	376	18	a	a	DET
taxlaw-2825	376	19	revenue	revenue	NOUN
taxlaw-2825	376	20	raising	raise	VERB
taxlaw-2825	376	21	provision	provision	NOUN
taxlaw-2825	376	22	,	,	PUNCT
taxlaw-2825	376	23	the	the	DET
taxlaw-2825	376	24	renewed	renew	VERB
taxlaw-2825	376	25	tax	tax	NOUN
taxlaw-2825	376	26	expenditure	expenditure	NOUN
taxlaw-2825	376	27	will	will	AUX
taxlaw-2825	376	28	gain	gain	VERB
taxlaw-2825	376	29	additional	additional	ADJ
taxlaw-2825	376	30	budget	budget	NOUN
taxlaw-2825	376	31	window	window	NOUN
taxlaw-2825	376	32	years	year	NOUN
taxlaw-2825	376	33	during	during	ADP
taxlaw-2825	376	34	which	which	PRON
taxlaw-2825	376	35	to	to	PART
taxlaw-2825	376	36	find	find	VERB
taxlaw-2825	376	37	offsetting	offset	VERB
taxlaw-2825	376	38	revenues	revenue	NOUN
taxlaw-2825	376	39	.	.	PUNCT
taxlaw-2825	377	1	as	as	ADP
taxlaw-2825	377	2	a	a	DET
taxlaw-2825	377	3	result	result	NOUN
taxlaw-2825	377	4	,	,	PUNCT
taxlaw-2825	377	5	revenue	revenue	NOUN
taxlaw-2825	377	6	neutrality	neutrality	NOUN
taxlaw-2825	377	7	can	can	AUX
taxlaw-2825	377	8	be	be	AUX
taxlaw-2825	377	9	significantly	significantly	ADV
taxlaw-2825	377	10	more	more	ADV
taxlaw-2825	377	11	distorted	distorted	ADJ
taxlaw-2825	377	12	than	than	SCONJ
taxlaw-2825	377	13	it	it	PRON
taxlaw-2825	377	14	can	can	AUX
taxlaw-2825	377	15	be	be	AUX
taxlaw-2825	377	16	with	with	ADP
taxlaw-2825	377	17	an	an	DET
taxlaw-2825	377	18	equivalent	equivalent	ADJ
taxlaw-2825	377	19	permanent	permanent	ADJ
taxlaw-2825	377	20	piece	piece	NOUN
taxlaw-2825	377	21	of	of	ADP
taxlaw-2825	377	22	legislation	legislation	NOUN
taxlaw-2825	377	23	.	.	PUNCT
taxlaw-2825	378	1	for	for	ADP
taxlaw-2825	378	2	example	example	NOUN
taxlaw-2825	378	3	,	,	PUNCT
taxlaw-2825	378	4	if	if	SCONJ
taxlaw-2825	378	5	upon	upon	SCONJ
taxlaw-2825	378	6	the	the	DET
taxlaw-2825	378	7	expiration	expiration	NOUN
taxlaw-2825	378	8	of	of	ADP
taxlaw-2825	378	9	option	option	NOUN
taxlaw-2825	378	10	b	b	NOUN
taxlaw-2825	378	11	,	,	PUNCT
taxlaw-2825	378	12	congress	congress	PROPN
taxlaw-2825	378	13	enacts	enact	VERB
taxlaw-2825	378	14	identical	identical	ADJ
taxlaw-2825	378	15	legislation	legislation	NOUN
taxlaw-2825	378	16	with	with	ADP
taxlaw-2825	378	17	option	option	NOUN
taxlaw-2825	378	18	c	c	X
taxlaw-2825	378	19	,	,	PUNCT
taxlaw-2825	378	20	it	it	PRON
taxlaw-2825	378	21	will	will	AUX
taxlaw-2825	378	22	be	be	AUX
taxlaw-2825	378	23	able	able	ADJ
taxlaw-2825	378	24	to	to	PART
taxlaw-2825	378	25	use	use	VERB
taxlaw-2825	378	26	fiscal	fiscal	ADJ
taxlaw-2825	378	27	years	year	NOUN
taxlaw-2825	378	28	3	3	NUM
taxlaw-2825	378	29	through	through	ADP
taxlaw-2825	378	30	12	12	NUM
taxlaw-2825	378	31	(	(	PUNCT
taxlaw-2825	378	32	the	the	DET
taxlaw-2825	378	33	then	then	ADV
taxlaw-2825	378	34	applicable	applicable	ADJ
taxlaw-2825	378	35	ten	ten	NUM
taxlaw-2825	378	36	-	-	PUNCT
taxlaw-2825	378	37	year	year	NOUN
taxlaw-2825	378	38	budget	budget	NOUN
taxlaw-2825	378	39	window	window	NOUN
taxlaw-2825	378	40	)	)	PUNCT
taxlaw-2825	378	41	to	to	PART
taxlaw-2825	378	42	find	find	VERB
taxlaw-2825	378	43	offsetting	offset	VERB
taxlaw-2825	378	44	revenues	revenue	NOUN
taxlaw-2825	378	45	.	.	PUNCT
taxlaw-2825	379	1	as	as	ADP
taxlaw-2825	379	2	such	such	ADJ
taxlaw-2825	379	3	,	,	PUNCT
taxlaw-2825	379	4	it	it	PRON
taxlaw-2825	379	5	could	could	AUX
taxlaw-2825	379	6	use	use	VERB
taxlaw-2825	379	7	option	option	NOUN
taxlaw-2825	379	8	f	f	NOUN
taxlaw-2825	379	9	to	to	PART
taxlaw-2825	379	10	couple	couple	VERB
taxlaw-2825	379	11	with	with	ADP
taxlaw-2825	379	12	option	option	NOUN
taxlaw-2825	379	13	c	c	NOUN
taxlaw-2825	379	14	in	in	ADP
taxlaw-2825	379	15	order	order	NOUN
taxlaw-2825	379	16	to	to	PART
taxlaw-2825	379	17	make	make	VERB
taxlaw-2825	379	18	it	it	PRON
taxlaw-2825	379	19	revenue	revenue	NOUN
taxlaw-2825	379	20	neutral	neutral	ADJ
taxlaw-2825	379	21	and	and	CCONJ
taxlaw-2825	379	22	satisfy	satisfy	VERB
taxlaw-2825	379	23	paygo	paygo	NOUN
taxlaw-2825	379	24	.	.	PUNCT
taxlaw-2825	380	1	note	note	VERB
taxlaw-2825	380	2	none	none	NOUN
taxlaw-2825	380	3	of	of	ADP
taxlaw-2825	380	4	the	the	DET
taxlaw-2825	380	5	revenues	revenue	NOUN
taxlaw-2825	380	6	for	for	ADP
taxlaw-2825	380	7	option	option	NOUN
taxlaw-2825	380	8	f	f	PROPN
taxlaw-2825	380	9	accrue	accrue	VERB
taxlaw-2825	380	10	during	during	ADP
taxlaw-2825	380	11	the	the	DET
taxlaw-2825	380	12	original	original	ADJ
taxlaw-2825	380	13	ten	ten	NUM
taxlaw-2825	380	14	-	-	PUNCT
taxlaw-2825	380	15	year	year	NOUN
taxlaw-2825	380	16	budget	budget	NOUN
taxlaw-2825	380	17	window	window	NOUN
taxlaw-2825	380	18	.	.	PUNCT
taxlaw-2825	381	1	if	if	SCONJ
taxlaw-2825	381	2	the	the	DET
taxlaw-2825	381	3	same	same	ADJ
taxlaw-2825	381	4	provision	provision	NOUN
taxlaw-2825	381	5	is	be	AUX
taxlaw-2825	381	6	similarly	similarly	ADV
taxlaw-2825	381	7	extended	extend	VERB
taxlaw-2825	381	8	through	through	ADP
taxlaw-2825	381	9	the	the	DET
taxlaw-2825	381	10	end	end	NOUN
taxlaw-2825	381	11	of	of	ADP
taxlaw-2825	381	12	fiscal	fiscal	ADJ
taxlaw-2825	381	13	year	year	NOUN
taxlaw-2825	381	14	10	10	NUM
taxlaw-2825	381	15	and	and	CCONJ
taxlaw-2825	381	16	is	be	AUX
taxlaw-2825	381	17	in	in	ADP
taxlaw-2825	381	18	each	each	DET
taxlaw-2825	381	19	instance	instance	NOUN
taxlaw-2825	381	20	paid	pay	VERB
taxlaw-2825	381	21	for	for	ADP
taxlaw-2825	381	22	with	with	ADP
taxlaw-2825	381	23	revenues	revenue	NOUN
taxlaw-2825	381	24	generated	generate	VERB
taxlaw-2825	381	25	during	during	ADP
taxlaw-2825	381	26	the	the	DET
taxlaw-2825	381	27	last	last	ADJ
taxlaw-2825	381	28	two	two	NUM
taxlaw-2825	381	29	-	-	PUNCT
taxlaw-2825	381	30	years	year	NOUN
taxlaw-2825	381	31	of	of	ADP
taxlaw-2825	381	32	the	the	DET
taxlaw-2825	381	33	then	then	ADV
taxlaw-2825	381	34	applicable	applicable	ADJ
taxlaw-2825	381	35	budget	budget	NOUN
taxlaw-2825	381	36	window	window	NOUN
taxlaw-2825	381	37	,	,	PUNCT
taxlaw-2825	381	38	then	then	ADV
taxlaw-2825	381	39	by	by	ADP
taxlaw-2825	381	40	the	the	DET
taxlaw-2825	381	41	end	end	NOUN
taxlaw-2825	381	42	of	of	ADP
taxlaw-2825	381	43	fiscal	fiscal	ADJ
taxlaw-2825	381	44	year	year	NOUN
taxlaw-2825	381	45	10	10	NUM
taxlaw-2825	381	46	,	,	PUNCT
taxlaw-2825	381	47	a	a	DET
taxlaw-2825	381	48	significant	significant	ADJ
taxlaw-2825	381	49	gap	gap	NOUN
taxlaw-2825	381	50	in	in	ADP
taxlaw-2825	381	51	revenues	revenue	NOUN
taxlaw-2825	381	52	will	will	AUX
taxlaw-2825	381	53	occur	occur	VERB
taxlaw-2825	381	54	.	.	PUNCT
taxlaw-2825	382	1	the	the	DET
taxlaw-2825	382	2	actual	actual	ADJ
taxlaw-2825	382	3	cost	cost	NOUN
taxlaw-2825	382	4	of	of	ADP
taxlaw-2825	382	5	the	the	DET
taxlaw-2825	382	6	tax	tax	NOUN
taxlaw-2825	382	7	expenditure	expenditure	NOUN
taxlaw-2825	382	8	(	(	PUNCT
taxlaw-2825	382	9	assuming	assume	VERB
taxlaw-2825	382	10	the	the	DET
taxlaw-2825	382	11	projections	projection	NOUN
taxlaw-2825	382	12	are	be	AUX
taxlaw-2825	382	13	accurate	accurate	ADJ
taxlaw-2825	382	14	and	and	CCONJ
taxlaw-2825	382	15	remain	remain	VERB
taxlaw-2825	382	16	constant	constant	ADJ
taxlaw-2825	382	17	)	)	PUNCT
taxlaw-2825	382	18	will	will	AUX
taxlaw-2825	382	19	be	be	AUX
taxlaw-2825	382	20	identical	identical	ADJ
taxlaw-2825	382	21	to	to	ADP
taxlaw-2825	382	22	those	those	PRON
taxlaw-2825	382	23	in	in	ADP
taxlaw-2825	382	24	option	option	NOUN
taxlaw-2825	382	25	a	a	PRON
taxlaw-2825	382	26	where	where	SCONJ
taxlaw-2825	382	27	the	the	DET
taxlaw-2825	382	28	legislation	legislation	NOUN
taxlaw-2825	382	29	is	be	AUX
taxlaw-2825	382	30	made	make	VERB
taxlaw-2825	382	31	permanent	permanent	ADJ
taxlaw-2825	382	32	from	from	ADP
taxlaw-2825	382	33	the	the	DET
taxlaw-2825	382	34	outset	outset	NOUN
taxlaw-2825	382	35	.	.	PUNCT
taxlaw-2825	383	1	fiscal	fiscal	ADJ
taxlaw-2825	383	2	years	year	NOUN
taxlaw-2825	383	3	one	one	NUM
taxlaw-2825	383	4	through	through	ADP
taxlaw-2825	383	5	ten	ten	NUM
taxlaw-2825	383	6	will	will	AUX
taxlaw-2825	383	7	incur	incur	VERB
taxlaw-2825	383	8	a	a	DET
taxlaw-2825	383	9	total	total	ADJ
taxlaw-2825	383	10	cost	cost	NOUN
taxlaw-2825	383	11	of	of	ADP
taxlaw-2825	383	12	$	$	SYM
taxlaw-2825	383	13	35	35	NUM
taxlaw-2825	383	14	billion	billion	NUM
taxlaw-2825	383	15	.	.	PUNCT
taxlaw-2825	384	1	however	however	ADV
taxlaw-2825	384	2	,	,	PUNCT
taxlaw-2825	384	3	the	the	DET
taxlaw-2825	384	4	only	only	ADJ
taxlaw-2825	384	5	revenue	revenue	NOUN
taxlaw-2825	384	6	raised	raise	VERB
taxlaw-2825	384	7	during	during	ADP
taxlaw-2825	384	8	this	this	DET
taxlaw-2825	384	9	period	period	NOUN
taxlaw-2825	384	10	would	would	AUX
taxlaw-2825	384	11	be	be	AUX
taxlaw-2825	384	12	$	$	SYM
taxlaw-2825	384	13	5	5	NUM
taxlaw-2825	384	14	billion	billion	NUM
taxlaw-2825	384	15	(	(	PUNCT
taxlaw-2825	384	16	through	through	ADP
taxlaw-2825	384	17	option	option	NOUN
taxlaw-2825	384	18	d	d	NOUN
taxlaw-2825	384	19	)	)	PUNCT
taxlaw-2825	384	20	.	.	PUNCT
taxlaw-2825	385	1	this	this	DET
taxlaw-2825	385	2	tax	tax	NOUN
taxlaw-2825	385	3	expenditure	expenditure	NOUN
taxlaw-2825	385	4	would	would	AUX
taxlaw-2825	385	5	create	create	VERB
taxlaw-2825	385	6	a	a	DET
taxlaw-2825	385	7	$	$	SYM
taxlaw-2825	385	8	30	30	NUM
taxlaw-2825	385	9	billion	billion	NUM
taxlaw-2825	385	10	budget	budget	NOUN
taxlaw-2825	385	11	deficit	deficit	NOUN
taxlaw-2825	385	12	over	over	ADP
taxlaw-2825	385	13	the	the	DET
taxlaw-2825	385	14	initial	initial	ADJ
taxlaw-2825	385	15	ten	ten	NUM
taxlaw-2825	385	16	-	-	PUNCT
taxlaw-2825	385	17	year	year	NOUN
taxlaw-2825	385	18	period	period	NOUN
taxlaw-2825	385	19	.	.	PUNCT
taxlaw-2825	386	1	by	by	ADP
taxlaw-2825	386	2	contrast	contrast	NOUN
taxlaw-2825	386	3	,	,	PUNCT
taxlaw-2825	386	4	if	if	SCONJ
taxlaw-2825	386	5	instead	instead	ADV
taxlaw-2825	386	6	option	option	VERB
taxlaw-2825	386	7	a	a	PRON
taxlaw-2825	386	8	were	be	AUX
taxlaw-2825	386	9	enacted	enact	VERB
taxlaw-2825	386	10	,	,	PUNCT
taxlaw-2825	386	11	it	it	PRON
taxlaw-2825	386	12	would	would	AUX
taxlaw-2825	386	13	require	require	VERB
taxlaw-2825	386	14	at	at	ADP
taxlaw-2825	386	15	the	the	DET
taxlaw-2825	386	16	outset	outset	NOUN
taxlaw-2825	386	17	$	$	SYM
taxlaw-2825	386	18	35	35	NUM
taxlaw-2825	386	19	billion	billion	NUM
taxlaw-2825	386	20	of	of	ADP
taxlaw-2825	386	21	revenue	revenue	NOUN
taxlaw-2825	386	22	to	to	PART
taxlaw-2825	386	23	offset	offset	VERB
taxlaw-2825	386	24	its	its	PRON
taxlaw-2825	386	25	cost	cost	NOUN
taxlaw-2825	386	26	during	during	ADP
taxlaw-2825	386	27	the	the	DET
taxlaw-2825	386	28	initial	initial	ADJ
taxlaw-2825	386	29	ten	ten	NUM
taxlaw-2825	386	30	fiscal	fiscal	ADJ
taxlaw-2825	386	31	years	year	NOUN
taxlaw-2825	386	32	and	and	CCONJ
taxlaw-2825	386	33	no	no	DET
taxlaw-2825	386	34	deficit	deficit	NOUN
taxlaw-2825	386	35	would	would	AUX
taxlaw-2825	386	36	be	be	AUX
taxlaw-2825	386	37	created	create	VERB
taxlaw-2825	386	38	.	.	PUNCT
taxlaw-2825	387	1	it	it	PRON
taxlaw-2825	387	2	is	be	AUX
taxlaw-2825	387	3	also	also	ADV
taxlaw-2825	387	4	worthwhile	worthwhile	ADJ
taxlaw-2825	387	5	to	to	PART
taxlaw-2825	387	6	note	note	VERB
taxlaw-2825	387	7	that	that	SCONJ
taxlaw-2825	387	8	if	if	SCONJ
taxlaw-2825	387	9	legislators	legislator	NOUN
taxlaw-2825	387	10	pass	pass	VERB
taxlaw-2825	387	11	the	the	DET
taxlaw-2825	387	12	$	$	SYM
taxlaw-2825	387	13	35	35	NUM
taxlaw-2825	387	14	billion	billion	NUM
taxlaw-2825	387	15	revenue	revenue	NOUN
taxlaw-2825	387	16	raiser	raiser	NOUN
taxlaw-2825	387	17	option	option	NOUN
taxlaw-2825	387	18	d	d	NOUN
taxlaw-2825	387	19	along	along	ADP
taxlaw-2825	387	20	with	with	ADP
taxlaw-2825	387	21	option	option	NOUN
taxlaw-2825	387	22	b	b	NOUN
taxlaw-2825	387	23	,	,	PUNCT
taxlaw-2825	387	24	which	which	PRON
taxlaw-2825	387	25	will	will	AUX
taxlaw-2825	387	26	soak	soak	VERB
taxlaw-2825	387	27	up	up	ADP
taxlaw-2825	387	28	only	only	ADV
taxlaw-2825	387	29	$	$	SYM
taxlaw-2825	387	30	5	5	NUM
taxlaw-2825	387	31	billion	billion	NUM
taxlaw-2825	387	32	of	of	ADP
taxlaw-2825	387	33	revenue	revenue	NOUN
taxlaw-2825	387	34	offsets	offset	NOUN
taxlaw-2825	387	35	,	,	PUNCT
taxlaw-2825	387	36	congress	congress	PROPN
taxlaw-2825	387	37	will	will	AUX
taxlaw-2825	387	38	be	be	AUX
taxlaw-2825	387	39	able	able	ADJ
taxlaw-2825	387	40	to	to	PART
taxlaw-2825	387	41	enact	enact	VERB
taxlaw-2825	387	42	an	an	DET
taxlaw-2825	387	43	addition	addition	NOUN
taxlaw-2825	387	44	$	$	SYM
taxlaw-2825	387	45	30	30	NUM
taxlaw-2825	387	46	billion	billion	NUM
taxlaw-2825	387	47	of	of	ADP
taxlaw-2825	387	48	spending	spending	NOUN
taxlaw-2825	387	49	provisions	provision	NOUN
taxlaw-2825	387	50	and	and	CCONJ
taxlaw-2825	387	51	still	still	ADV
taxlaw-2825	387	52	satisfy	satisfy	VERB
taxlaw-2825	387	53	the	the	DET
taxlaw-2825	387	54	current	current	ADJ
taxlaw-2825	387	55	paygo	paygo	NOUN
taxlaw-2825	387	56	and	and	CCONJ
taxlaw-2825	387	57	revenue	revenue	NOUN
taxlaw-2825	387	58	neutrality	neutrality	NOUN
taxlaw-2825	387	59	principles	principle	NOUN
taxlaw-2825	387	60	.	.	PUNCT
taxlaw-2825	388	1	this	this	PRON
taxlaw-2825	388	2	is	be	AUX
taxlaw-2825	388	3	true	true	ADJ
taxlaw-2825	388	4	even	even	ADV
taxlaw-2825	388	5	if	if	SCONJ
taxlaw-2825	388	6	,	,	PUNCT
taxlaw-2825	388	7	as	as	SCONJ
taxlaw-2825	388	8	discussed	discuss	VERB
taxlaw-2825	388	9	above	above	ADV
taxlaw-2825	388	10	,	,	PUNCT
taxlaw-2825	388	11	the	the	DET
taxlaw-2825	388	12	full	full	ADJ
taxlaw-2825	388	13	cost	cost	NOUN
taxlaw-2825	388	14	of	of	ADP
taxlaw-2825	388	15	the	the	DET
taxlaw-2825	388	16	tax	tax	NOUN
taxlaw-2825	388	17	expenditure	expenditure	NOUN
taxlaw-2825	388	18	contained	contain	VERB
taxlaw-2825	388	19	in	in	ADP
taxlaw-2825	388	20	option	option	NOUN
taxlaw-2825	388	21	b	b	NOUN
taxlaw-2825	388	22	will	will	AUX
taxlaw-2825	388	23	be	be	AUX
taxlaw-2825	388	24	$	$	SYM
taxlaw-2825	388	25	35	35	NUM
taxlaw-2825	388	26	billion	billion	NUM
taxlaw-2825	388	27	if	if	SCONJ
taxlaw-2825	388	28	it	it	PRON
taxlaw-2825	388	29	is	be	AUX
taxlaw-2825	388	30	continuously	continuously	ADV
taxlaw-2825	388	31	reenacted	reenact	VERB
taxlaw-2825	388	32	for	for	ADP
taxlaw-2825	388	33	the	the	DET
taxlaw-2825	388	34	full	full	ADJ
taxlaw-2825	388	35	ten	ten	NUM
taxlaw-2825	388	36	-	-	PUNCT
taxlaw-2825	388	37	year	year	NOUN
taxlaw-2825	388	38	fiscal	fiscal	ADJ
taxlaw-2825	388	39	period	period	NOUN
taxlaw-2825	388	40	.	.	PUNCT
taxlaw-2825	389	1	if	if	SCONJ
taxlaw-2825	389	2	option	option	NOUN
taxlaw-2825	389	3	a	a	PRON
taxlaw-2825	389	4	were	be	AUX
taxlaw-2825	389	5	instead	instead	ADV
taxlaw-2825	389	6	enacted	enact	VERB
taxlaw-2825	389	7	making	make	VERB
taxlaw-2825	389	8	the	the	DET
taxlaw-2825	389	9	tax	tax	NOUN
taxlaw-2825	389	10	expenditure	expenditure	NOUN
taxlaw-2825	389	11	permanent	permanent	ADJ
taxlaw-2825	389	12	,	,	PUNCT
taxlaw-2825	389	13	or	or	CCONJ
taxlaw-2825	389	14	if	if	SCONJ
taxlaw-2825	389	15	option	option	NOUN
taxlaw-2825	389	16	b	b	NOUN
taxlaw-2825	389	17	were	be	AUX
taxlaw-2825	389	18	scored	score	VERB
taxlaw-2825	389	19	the	the	DET
taxlaw-2825	389	20	same	same	ADJ
taxlaw-2825	389	21	as	as	ADP
taxlaw-2825	389	22	option	option	NOUN
taxlaw-2825	389	23	a	a	PRON
taxlaw-2825	389	24	(	(	PUNCT
taxlaw-2825	389	25	which	which	PRON
taxlaw-2825	389	26	it	it	PRON
taxlaw-2825	389	27	would	would	AUX
taxlaw-2825	389	28	be	be	AUX
taxlaw-2825	389	29	if	if	SCONJ
taxlaw-2825	389	30	it	it	PRON
taxlaw-2825	389	31	were	be	AUX
taxlaw-2825	389	32	a	a	DET
taxlaw-2825	389	33	mandatory	mandatory	ADJ
taxlaw-2825	389	34	spending	spending	NOUN
taxlaw-2825	389	35	program	program	NOUN
taxlaw-2825	389	36	)	)	PUNCT
taxlaw-2825	389	37	,	,	PUNCT
taxlaw-2825	389	38	then	then	ADV
taxlaw-2825	389	39	option	option	NOUN
taxlaw-2825	389	40	d	d	NOUN
taxlaw-2825	389	41	would	would	AUX
taxlaw-2825	389	42	be	be	AUX
taxlaw-2825	389	43	fully	fully	ADV
taxlaw-2825	389	44	offset	offset	VERB
taxlaw-2825	389	45	by	by	ADP
taxlaw-2825	389	46	the	the	DET
taxlaw-2825	389	47	tax	tax	NOUN
taxlaw-2825	389	48	provision	provision	NOUN
taxlaw-2825	389	49	and	and	CCONJ
taxlaw-2825	389	50	no	no	DET
taxlaw-2825	389	51	additional	additional	ADJ
taxlaw-2825	389	52	revenues	revenue	NOUN
taxlaw-2825	389	53	would	would	AUX
taxlaw-2825	389	54	be	be	AUX
taxlaw-2825	389	55	available	available	ADJ
taxlaw-2825	389	56	to	to	PART
taxlaw-2825	389	57	offset	offset	VERB
taxlaw-2825	389	58	other	other	ADJ
taxlaw-2825	389	59	spending	spending	NOUN
taxlaw-2825	389	60	programs	program	NOUN
taxlaw-2825	389	61	.	.	PUNCT
taxlaw-2825	390	1	2	2	X
taxlaw-2825	390	2	.	.	X
taxlaw-2825	390	3	back	back	NOUN
taxlaw-2825	390	4	loading	load	VERB
taxlaw-2825	390	5	with	with	ADP
taxlaw-2825	390	6	permanent	permanent	ADJ
taxlaw-2825	390	7	provisions	provision	NOUN
taxlaw-2825	390	8	another	another	DET
taxlaw-2825	390	9	problem	problem	NOUN
taxlaw-2825	390	10	with	with	ADP
taxlaw-2825	390	11	limiting	limit	VERB
taxlaw-2825	390	12	the	the	DET
taxlaw-2825	390	13	inclusion	inclusion	NOUN
taxlaw-2825	390	14	of	of	ADP
taxlaw-2825	390	15	a	a	DET
taxlaw-2825	390	16	proposed	propose	VERB
taxlaw-2825	390	17	provision	provision	NOUN
taxlaw-2825	390	18	’s	’s	PART
taxlaw-2825	390	19	budget	budget	NOUN
taxlaw-2825	390	20	impact	impact	NOUN
taxlaw-2825	390	21	to	to	ADP
taxlaw-2825	390	22	a	a	DET
taxlaw-2825	390	23	finite	finite	ADJ
taxlaw-2825	390	24	window	window	NOUN
taxlaw-2825	390	25	is	be	AUX
taxlaw-2825	390	26	that	that	SCONJ
taxlaw-2825	390	27	revenue	revenue	NOUN
taxlaw-2825	390	28	effects	effect	NOUN
taxlaw-2825	390	29	that	that	PRON
taxlaw-2825	390	30	take	take	VERB
taxlaw-2825	390	31	place	place	NOUN
taxlaw-2825	390	32	outside	outside	ADP
taxlaw-2825	390	33	the	the	DET
taxlaw-2825	390	34	relevant	relevant	ADJ
taxlaw-2825	390	35	budget	budget	NOUN
taxlaw-2825	390	36	window	window	NOUN
taxlaw-2825	390	37	period	period	NOUN
taxlaw-2825	390	38	are	be	AUX
taxlaw-2825	390	39	ignored	ignore	VERB
taxlaw-2825	390	40	.	.	PUNCT
taxlaw-2825	391	1	because	because	SCONJ
taxlaw-2825	391	2	the	the	DET
taxlaw-2825	391	3	baseline	baseline	NOUN
taxlaw-2825	391	4	assumes	assume	VERB
taxlaw-2825	391	5	permanent	permanent	ADJ
taxlaw-2825	391	6	legislation	legislation	NOUN
taxlaw-2825	391	7	will	will	AUX
taxlaw-2825	391	8	continue	continue	VERB
taxlaw-2825	391	9	forever	forever	ADV
taxlaw-2825	391	10	,	,	PUNCT
taxlaw-2825	391	11	once	once	ADV
taxlaw-2825	391	12	enacted	enact	VERB
taxlaw-2825	391	13	,	,	PUNCT
taxlaw-2825	391	14	the	the	DET
taxlaw-2825	391	15	cost	cost	NOUN
taxlaw-2825	391	16	of	of	ADP
taxlaw-2825	391	17	permanent	permanent	ADJ
taxlaw-2825	391	18	legislation	legislation	NOUN
taxlaw-2825	391	19	beyond	beyond	ADP
taxlaw-2825	391	20	the	the	DET
taxlaw-2825	391	21	end	end	NOUN
taxlaw-2825	391	22	of	of	ADP
taxlaw-2825	391	23	the	the	DET
taxlaw-2825	391	24	initial	initial	ADJ
taxlaw-2825	391	25	budget	budget	NOUN
taxlaw-2825	391	26	window	window	NOUN
taxlaw-2825	391	27	essentially	essentially	ADV
taxlaw-2825	391	28	disappears	disappear	VERB
taxlaw-2825	391	29	from	from	ADP
taxlaw-2825	391	30	the	the	DET
taxlaw-2825	391	31	legislative	legislative	ADJ
taxlaw-2825	391	32	process	process	NOUN
taxlaw-2825	391	33	.	.	PUNCT
taxlaw-2825	392	1	84	84	NUM
taxlaw-2825	392	2	thus	thus	ADV
taxlaw-2825	392	3	,	,	PUNCT
taxlaw-2825	392	4	a	a	DET
taxlaw-2825	392	5	proposed	propose	VERB
taxlaw-2825	392	6	provision	provision	NOUN
taxlaw-2825	392	7	can	can	AUX
taxlaw-2825	392	8	be	be	AUX
taxlaw-2825	392	9	scored	score	VERB
taxlaw-2825	392	10	at	at	ADP
taxlaw-2825	392	11	the	the	DET
taxlaw-2825	392	12	outset	outset	NOUN
taxlaw-2825	392	13	as	as	ADP
taxlaw-2825	392	14	revenue	revenue	NOUN
taxlaw-2825	392	15	neutral	neutral	ADJ
taxlaw-2825	392	16	for	for	ADP
taxlaw-2825	392	17	paygo	paygo	NOUN
taxlaw-2825	392	18	purposes	purpose	NOUN
taxlaw-2825	392	19	,	,	PUNCT
taxlaw-2825	392	20	84	84	NUM
taxlaw-2825	392	21	yin	yin	NOUN
taxlaw-2825	392	22	,	,	PUNCT
taxlaw-2825	392	23	supra	supra	PROPN
taxlaw-2825	392	24	note	note	PROPN
taxlaw-2825	392	25	5	5	NUM
taxlaw-2825	392	26	,	,	PUNCT
taxlaw-2825	392	27	at	at	ADP
taxlaw-2825	392	28	204	204	NUM
taxlaw-2825	392	29	.	.	PUNCT
taxlaw-2825	392	30	18	18	NUM
taxlaw-2825	392	31	columbia	columbia	PROPN
taxlaw-2825	392	32	journal	journal	PROPN
taxlaw-2825	392	33	of	of	ADP
taxlaw-2825	392	34	tax	tax	NOUN
taxlaw-2825	392	35	law	law	NOUN
taxlaw-2825	393	1	[	[	X
taxlaw-2825	393	2	vol.6:1	vol.6:1	AUX
taxlaw-2825	393	3	even	even	ADV
taxlaw-2825	393	4	if	if	SCONJ
taxlaw-2825	393	5	the	the	DET
taxlaw-2825	393	6	purported	purport	VERB
taxlaw-2825	393	7	offsetting	offset	VERB
taxlaw-2825	393	8	provision	provision	NOUN
taxlaw-2825	393	9	is	be	AUX
taxlaw-2825	393	10	not	not	PART
taxlaw-2825	393	11	expected	expect	VERB
taxlaw-2825	393	12	to	to	PART
taxlaw-2825	393	13	generate	generate	VERB
taxlaw-2825	393	14	any	any	DET
taxlaw-2825	393	15	revenues	revenue	NOUN
taxlaw-2825	393	16	outside	outside	ADP
taxlaw-2825	393	17	of	of	ADP
taxlaw-2825	393	18	the	the	DET
taxlaw-2825	393	19	initial	initial	ADJ
taxlaw-2825	393	20	ten	ten	NUM
taxlaw-2825	393	21	-	-	PUNCT
taxlaw-2825	393	22	year	year	NOUN
taxlaw-2825	393	23	budget	budget	NOUN
taxlaw-2825	393	24	window	window	NOUN
taxlaw-2825	393	25	and	and	CCONJ
taxlaw-2825	393	26	the	the	DET
taxlaw-2825	393	27	expenditure	expenditure	NOUN
taxlaw-2825	393	28	is	be	AUX
taxlaw-2825	393	29	projected	project	VERB
taxlaw-2825	393	30	to	to	PART
taxlaw-2825	393	31	continue	continue	VERB
taxlaw-2825	393	32	to	to	PART
taxlaw-2825	393	33	generate	generate	VERB
taxlaw-2825	393	34	substantial	substantial	ADJ
taxlaw-2825	393	35	outlays	outlay	NOUN
taxlaw-2825	393	36	.	.	PUNCT
taxlaw-2825	394	1	likewise	likewise	ADV
taxlaw-2825	394	2	,	,	PUNCT
taxlaw-2825	394	3	if	if	SCONJ
taxlaw-2825	394	4	a	a	DET
taxlaw-2825	394	5	permanent	permanent	ADJ
taxlaw-2825	394	6	tax	tax	NOUN
taxlaw-2825	394	7	expenditure	expenditure	NOUN
taxlaw-2825	394	8	becomes	become	VERB
taxlaw-2825	394	9	much	much	ADV
taxlaw-2825	394	10	more	more	ADV
taxlaw-2825	394	11	costly	costly	ADJ
taxlaw-2825	394	12	than	than	ADP
taxlaw-2825	394	13	originally	originally	ADV
taxlaw-2825	394	14	projected	project	VERB
taxlaw-2825	394	15	(	(	PUNCT
taxlaw-2825	394	16	or	or	CCONJ
taxlaw-2825	394	17	conversely	conversely	ADV
taxlaw-2825	394	18	if	if	SCONJ
taxlaw-2825	394	19	projected	project	VERB
taxlaw-2825	394	20	revenue	revenue	NOUN
taxlaw-2825	394	21	offsets	offset	NOUN
taxlaw-2825	394	22	end	end	VERB
taxlaw-2825	394	23	up	up	ADP
taxlaw-2825	394	24	falling	fall	VERB
taxlaw-2825	394	25	short	short	ADJ
taxlaw-2825	394	26	)	)	PUNCT
taxlaw-2825	394	27	,	,	PUNCT
taxlaw-2825	394	28	there	there	PRON
taxlaw-2825	394	29	is	be	VERB
taxlaw-2825	394	30	no	no	DET
taxlaw-2825	394	31	automatic	automatic	ADJ
taxlaw-2825	394	32	process	process	NOUN
taxlaw-2825	394	33	to	to	PART
taxlaw-2825	394	34	recalibrate	recalibrate	VERB
taxlaw-2825	394	35	that	that	DET
taxlaw-2825	394	36	provision	provision	NOUN
taxlaw-2825	394	37	’s	’s	PART
taxlaw-2825	394	38	neutrality	neutrality	NOUN
taxlaw-2825	394	39	and	and	CCONJ
taxlaw-2825	394	40	ballooning	ballooning	NOUN
taxlaw-2825	394	41	deficits	deficit	NOUN
taxlaw-2825	394	42	can	can	AUX
taxlaw-2825	394	43	result	result	VERB
taxlaw-2825	394	44	.	.	PUNCT
taxlaw-2825	395	1	the	the	DET
taxlaw-2825	395	2	spo	spo	PROPN
taxlaw-2825	395	3	can	can	AUX
taxlaw-2825	395	4	help	help	VERB
taxlaw-2825	395	5	mitigate	mitigate	VERB
taxlaw-2825	395	6	the	the	DET
taxlaw-2825	395	7	issues	issue	NOUN
taxlaw-2825	395	8	related	relate	VERB
taxlaw-2825	395	9	to	to	ADP
taxlaw-2825	395	10	the	the	DET
taxlaw-2825	395	11	former	former	ADJ
taxlaw-2825	395	12	problem	problem	NOUN
taxlaw-2825	395	13	,	,	PUNCT
taxlaw-2825	395	14	but	but	CCONJ
taxlaw-2825	395	15	not	not	PART
taxlaw-2825	395	16	the	the	DET
taxlaw-2825	395	17	latter	latter	ADJ
taxlaw-2825	395	18	.	.	PUNCT
taxlaw-2825	396	1	if	if	SCONJ
taxlaw-2825	396	2	a	a	DET
taxlaw-2825	396	3	permanent	permanent	ADJ
taxlaw-2825	396	4	tax	tax	NOUN
taxlaw-2825	396	5	expenditure	expenditure	NOUN
taxlaw-2825	396	6	is	be	AUX
taxlaw-2825	396	7	paired	pair	VERB
taxlaw-2825	396	8	with	with	ADP
taxlaw-2825	396	9	a	a	DET
taxlaw-2825	396	10	revenue	revenue	NOUN
taxlaw-2825	396	11	generating	generating	NOUN
taxlaw-2825	396	12	provision	provision	NOUN
taxlaw-2825	396	13	that	that	PRON
taxlaw-2825	396	14	is	be	AUX
taxlaw-2825	396	15	only	only	ADV
taxlaw-2825	396	16	expected	expect	VERB
taxlaw-2825	396	17	to	to	PART
taxlaw-2825	396	18	raise	raise	VERB
taxlaw-2825	396	19	revenues	revenue	NOUN
taxlaw-2825	396	20	prior	prior	ADV
taxlaw-2825	396	21	to	to	ADP
taxlaw-2825	396	22	the	the	DET
taxlaw-2825	396	23	end	end	NOUN
taxlaw-2825	396	24	of	of	ADP
taxlaw-2825	396	25	the	the	DET
taxlaw-2825	396	26	initial	initial	ADJ
taxlaw-2825	396	27	ten	ten	NUM
taxlaw-2825	396	28	-	-	PUNCT
taxlaw-2825	396	29	year	year	NOUN
taxlaw-2825	396	30	budget	budget	NOUN
taxlaw-2825	396	31	window	window	NOUN
taxlaw-2825	396	32	,	,	PUNCT
taxlaw-2825	396	33	the	the	DET
taxlaw-2825	396	34	spo	spo	NOUN
taxlaw-2825	396	35	may	may	AUX
taxlaw-2825	396	36	be	be	AUX
taxlaw-2825	396	37	triggered	trigger	VERB
taxlaw-2825	396	38	.	.	PUNCT
taxlaw-2825	397	1	the	the	DET
taxlaw-2825	397	2	spo	spo	PROPN
taxlaw-2825	397	3	can	can	AUX
taxlaw-2825	397	4	be	be	AUX
taxlaw-2825	397	5	invoked	invoke	VERB
taxlaw-2825	397	6	if	if	SCONJ
taxlaw-2825	397	7	other	other	ADJ
taxlaw-2825	397	8	offsetting	offset	VERB
taxlaw-2825	397	9	provisions	provision	NOUN
taxlaw-2825	397	10	are	be	AUX
taxlaw-2825	397	11	not	not	PART
taxlaw-2825	397	12	available	available	ADJ
taxlaw-2825	397	13	for	for	ADP
taxlaw-2825	397	14	the	the	DET
taxlaw-2825	397	15	outer	outer	ADJ
taxlaw-2825	397	16	years	year	NOUN
taxlaw-2825	397	17	and	and	CCONJ
taxlaw-2825	397	18	projected	project	VERB
taxlaw-2825	397	19	deficits	deficit	NOUN
taxlaw-2825	397	20	exceed	exceed	VERB
taxlaw-2825	397	21	$	$	SYM
taxlaw-2825	397	22	5	5	NUM
taxlaw-2825	397	23	billion	billion	NUM
taxlaw-2825	397	24	in	in	ADP
taxlaw-2825	397	25	any	any	PRON
taxlaw-2825	397	26	of	of	ADP
taxlaw-2825	397	27	the	the	DET
taxlaw-2825	397	28	subsequent	subsequent	ADJ
taxlaw-2825	397	29	four	four	NUM
taxlaw-2825	397	30	ten	ten	NUM
taxlaw-2825	397	31	-	-	PUNCT
taxlaw-2825	397	32	year	year	NOUN
taxlaw-2825	397	33	budget	budget	NOUN
taxlaw-2825	397	34	windows	window	NOUN
taxlaw-2825	397	35	.	.	PUNCT
taxlaw-2825	397	36	85	85	NUM
taxlaw-2825	397	37	if	if	SCONJ
taxlaw-2825	397	38	,	,	PUNCT
taxlaw-2825	397	39	on	on	ADP
taxlaw-2825	397	40	the	the	DET
taxlaw-2825	397	41	other	other	ADJ
taxlaw-2825	397	42	hand	hand	NOUN
taxlaw-2825	397	43	,	,	PUNCT
taxlaw-2825	397	44	deficits	deficit	NOUN
taxlaw-2825	397	45	are	be	AUX
taxlaw-2825	397	46	incurred	incur	VERB
taxlaw-2825	397	47	because	because	SCONJ
taxlaw-2825	397	48	expected	expect	VERB
taxlaw-2825	397	49	projected	project	VERB
taxlaw-2825	397	50	outlays	outlay	NOUN
taxlaw-2825	397	51	were	be	AUX
taxlaw-2825	397	52	too	too	ADV
taxlaw-2825	397	53	high	high	ADJ
taxlaw-2825	397	54	or	or	CCONJ
taxlaw-2825	397	55	inflows	inflow	NOUN
taxlaw-2825	397	56	were	be	AUX
taxlaw-2825	397	57	too	too	ADV
taxlaw-2825	397	58	low	low	ADJ
taxlaw-2825	397	59	,	,	PUNCT
taxlaw-2825	397	60	the	the	DET
taxlaw-2825	397	61	spo	spo	NOUN
taxlaw-2825	397	62	will	will	AUX
taxlaw-2825	397	63	not	not	PART
taxlaw-2825	397	64	be	be	AUX
taxlaw-2825	397	65	implicated	implicate	VERB
taxlaw-2825	397	66	.	.	PUNCT
taxlaw-2825	398	1	although	although	SCONJ
taxlaw-2825	398	2	the	the	DET
taxlaw-2825	398	3	spo	spo	PROPN
taxlaw-2825	398	4	’s	’s	PART
taxlaw-2825	398	5	focus	focus	NOUN
taxlaw-2825	398	6	is	be	AUX
taxlaw-2825	398	7	on	on	ADP
taxlaw-2825	398	8	the	the	DET
taxlaw-2825	398	9	time	time	NOUN
taxlaw-2825	398	10	period	period	NOUN
taxlaw-2825	398	11	outside	outside	ADP
taxlaw-2825	398	12	of	of	ADP
taxlaw-2825	398	13	the	the	DET
taxlaw-2825	398	14	initial	initial	ADJ
taxlaw-2825	398	15	budget	budget	NOUN
taxlaw-2825	398	16	window	window	NOUN
taxlaw-2825	398	17	,	,	PUNCT
taxlaw-2825	398	18	the	the	DET
taxlaw-2825	398	19	determination	determination	NOUN
taxlaw-2825	398	20	of	of	ADP
taxlaw-2825	398	21	whether	whether	SCONJ
taxlaw-2825	398	22	or	or	CCONJ
taxlaw-2825	398	23	not	not	PART
taxlaw-2825	398	24	the	the	DET
taxlaw-2825	398	25	spo	spo	NOUN
taxlaw-2825	398	26	is	be	AUX
taxlaw-2825	398	27	triggered	trigger	VERB
taxlaw-2825	398	28	is	be	AUX
taxlaw-2825	398	29	made	make	VERB
taxlaw-2825	398	30	at	at	ADP
taxlaw-2825	398	31	the	the	DET
taxlaw-2825	398	32	time	time	NOUN
taxlaw-2825	398	33	the	the	DET
taxlaw-2825	398	34	enacting	enact	VERB
taxlaw-2825	398	35	bill	bill	NOUN
taxlaw-2825	398	36	is	be	AUX
taxlaw-2825	398	37	deliberated	deliberate	VERB
taxlaw-2825	398	38	and	and	CCONJ
taxlaw-2825	398	39	no	no	DET
taxlaw-2825	398	40	automatic	automatic	ADJ
taxlaw-2825	398	41	subsequent	subsequent	ADJ
taxlaw-2825	398	42	redeterminations	redetermination	NOUN
taxlaw-2825	398	43	are	be	AUX
taxlaw-2825	398	44	made	make	VERB
taxlaw-2825	398	45	.	.	PUNCT
taxlaw-2825	399	1	accordingly	accordingly	ADV
taxlaw-2825	399	2	,	,	PUNCT
taxlaw-2825	399	3	if	if	SCONJ
taxlaw-2825	399	4	subsequent	subsequent	ADJ
taxlaw-2825	399	5	budget	budget	NOUN
taxlaw-2825	399	6	shortfalls	shortfall	NOUN
taxlaw-2825	399	7	do	do	AUX
taxlaw-2825	399	8	occur	occur	VERB
taxlaw-2825	399	9	as	as	ADP
taxlaw-2825	399	10	a	a	DET
taxlaw-2825	399	11	result	result	NOUN
taxlaw-2825	399	12	of	of	ADP
taxlaw-2825	399	13	the	the	DET
taxlaw-2825	399	14	legislation	legislation	NOUN
taxlaw-2825	399	15	,	,	PUNCT
taxlaw-2825	399	16	congress	congress	PROPN
taxlaw-2825	399	17	will	will	AUX
taxlaw-2825	399	18	on	on	ADP
taxlaw-2825	399	19	its	its	PRON
taxlaw-2825	399	20	own	own	ADJ
taxlaw-2825	399	21	have	have	VERB
taxlaw-2825	399	22	to	to	PART
taxlaw-2825	399	23	initiate	initiate	VERB
taxlaw-2825	399	24	a	a	DET
taxlaw-2825	399	25	completely	completely	ADV
taxlaw-2825	399	26	new	new	ADJ
taxlaw-2825	399	27	bill	bill	NOUN
taxlaw-2825	399	28	to	to	AUX
taxlaw-2825	399	29	either	either	CCONJ
taxlaw-2825	399	30	amend	amend	VERB
taxlaw-2825	399	31	or	or	CCONJ
taxlaw-2825	399	32	enact	enact	VERB
taxlaw-2825	399	33	legislation	legislation	NOUN
taxlaw-2825	399	34	that	that	PRON
taxlaw-2825	399	35	either	either	CCONJ
taxlaw-2825	399	36	reduces	reduce	VERB
taxlaw-2825	399	37	the	the	DET
taxlaw-2825	399	38	outlays	outlay	NOUN
taxlaw-2825	399	39	generated	generate	VERB
taxlaw-2825	399	40	by	by	ADP
taxlaw-2825	399	41	the	the	DET
taxlaw-2825	399	42	existing	exist	VERB
taxlaw-2825	399	43	tax	tax	NOUN
taxlaw-2825	399	44	expenditure	expenditure	NOUN
taxlaw-2825	399	45	provision	provision	NOUN
taxlaw-2825	399	46	or	or	CCONJ
taxlaw-2825	399	47	raises	raise	VERB
taxlaw-2825	399	48	new	new	ADJ
taxlaw-2825	399	49	offsetting	offset	VERB
taxlaw-2825	399	50	revenues	revenue	NOUN
taxlaw-2825	399	51	.	.	PUNCT
taxlaw-2825	400	1	proponents	proponent	NOUN
taxlaw-2825	400	2	of	of	ADP
taxlaw-2825	400	3	tax	tax	NOUN
taxlaw-2825	400	4	expenditure	expenditure	NOUN
taxlaw-2825	400	5	legislation	legislation	NOUN
taxlaw-2825	400	6	can	can	AUX
taxlaw-2825	400	7	also	also	ADV
taxlaw-2825	400	8	exploit	exploit	VERB
taxlaw-2825	400	9	the	the	DET
taxlaw-2825	400	10	use	use	NOUN
taxlaw-2825	400	11	of	of	ADP
taxlaw-2825	400	12	finite	finite	ADJ
taxlaw-2825	400	13	budget	budget	NOUN
taxlaw-2825	400	14	windows	window	NOUN
taxlaw-2825	400	15	by	by	ADP
taxlaw-2825	400	16	either	either	CCONJ
taxlaw-2825	400	17	delaying	delay	VERB
taxlaw-2825	400	18	the	the	DET
taxlaw-2825	400	19	effective	effective	ADJ
taxlaw-2825	400	20	date	date	NOUN
taxlaw-2825	400	21	of	of	ADP
taxlaw-2825	400	22	the	the	DET
taxlaw-2825	400	23	legislation	legislation	NOUN
taxlaw-2825	400	24	and/or	and/or	CCONJ
taxlaw-2825	400	25	back	back	ADV
taxlaw-2825	400	26	loading	load	VERB
taxlaw-2825	400	27	major	major	ADJ
taxlaw-2825	400	28	outlays	outlay	NOUN
taxlaw-2825	400	29	of	of	ADP
taxlaw-2825	400	30	the	the	DET
taxlaw-2825	400	31	provision	provision	NOUN
taxlaw-2825	400	32	until	until	ADP
taxlaw-2825	400	33	late	late	ADV
taxlaw-2825	400	34	in	in	ADP
taxlaw-2825	400	35	the	the	DET
taxlaw-2825	400	36	budget	budget	NOUN
taxlaw-2825	400	37	window	window	NOUN
taxlaw-2825	400	38	.	.	PUNCT
taxlaw-2825	401	1	86	86	NUM
taxlaw-2825	401	2	as	as	SCONJ
taxlaw-2825	401	3	illustrated	illustrate	VERB
taxlaw-2825	401	4	in	in	ADP
taxlaw-2825	401	5	chart	chart	NOUN
taxlaw-2825	401	6	c	c	PROPN
taxlaw-2825	401	7	below	below	ADV
taxlaw-2825	401	8	,	,	PUNCT
taxlaw-2825	401	9	these	these	DET
taxlaw-2825	401	10	strategies	strategy	NOUN
taxlaw-2825	401	11	will	will	AUX
taxlaw-2825	401	12	decrease	decrease	VERB
taxlaw-2825	401	13	the	the	DET
taxlaw-2825	401	14	amount	amount	NOUN
taxlaw-2825	401	15	of	of	ADP
taxlaw-2825	401	16	offsets	offset	NOUN
taxlaw-2825	401	17	necessary	necessary	ADJ
taxlaw-2825	401	18	for	for	ADP
taxlaw-2825	401	19	neutrality	neutrality	NOUN
taxlaw-2825	401	20	.	.	PUNCT
taxlaw-2825	402	1	chart	chart	NOUN
taxlaw-2825	403	1	c	c	X
taxlaw-2825	403	2	:	:	PUNCT
taxlaw-2825	403	3	budget	budget	NOUN
taxlaw-2825	403	4	manipulations	manipulation	NOUN
taxlaw-2825	403	5	using	use	VERB
taxlaw-2825	403	6	permanent	permanent	ADJ
taxlaw-2825	403	7	provisions	provision	NOUN
taxlaw-2825	403	8	87	87	NUM
taxlaw-2825	403	9	as	as	SCONJ
taxlaw-2825	403	10	depicted	depict	VERB
taxlaw-2825	403	11	in	in	ADP
taxlaw-2825	403	12	chart	chart	NOUN
taxlaw-2825	403	13	c	c	NOUN
taxlaw-2825	403	14	,	,	PUNCT
taxlaw-2825	403	15	option	option	NOUN
taxlaw-2825	403	16	x	x	PUNCT
taxlaw-2825	403	17	represents	represent	VERB
taxlaw-2825	403	18	a	a	DET
taxlaw-2825	403	19	baseline	baseline	ADJ
taxlaw-2825	403	20	case	case	NOUN
taxlaw-2825	403	21	of	of	ADP
taxlaw-2825	403	22	the	the	DET
taxlaw-2825	403	23	scoring	scoring	NOUN
taxlaw-2825	403	24	of	of	ADP
taxlaw-2825	403	25	a	a	DET
taxlaw-2825	403	26	permanently	permanently	ADV
taxlaw-2825	403	27	enacted	enact	VERB
taxlaw-2825	403	28	tax	tax	NOUN
taxlaw-2825	403	29	expenditure	expenditure	NOUN
taxlaw-2825	403	30	projected	project	VERB
taxlaw-2825	403	31	to	to	PART
taxlaw-2825	403	32	generate	generate	VERB
taxlaw-2825	403	33	$	$	SYM
taxlaw-2825	403	34	25	25	NUM
taxlaw-2825	403	35	billion	billion	NUM
taxlaw-2825	403	36	of	of	ADP
taxlaw-2825	403	37	costs	cost	NOUN
taxlaw-2825	403	38	during	during	ADP
taxlaw-2825	403	39	85	85	NUM
taxlaw-2825	403	40	budget	budget	NOUN
taxlaw-2825	403	41	points	point	NOUN
taxlaw-2825	403	42	of	of	ADP
taxlaw-2825	403	43	order	order	NOUN
taxlaw-2825	403	44	,	,	PUNCT
taxlaw-2825	403	45	supra	supra	PROPN
taxlaw-2825	403	46	note	note	NOUN
taxlaw-2825	403	47	51	51	NUM
taxlaw-2825	403	48	,	,	PUNCT
taxlaw-2825	403	49	at	at	ADP
taxlaw-2825	403	50	2	2	NUM
taxlaw-2825	403	51	.	.	PUNCT
taxlaw-2825	403	52	86	86	NUM
taxlaw-2825	403	53	similar	similar	ADJ
taxlaw-2825	403	54	manipulation	manipulation	NOUN
taxlaw-2825	403	55	is	be	AUX
taxlaw-2825	403	56	possible	possible	ADJ
taxlaw-2825	403	57	with	with	ADP
taxlaw-2825	403	58	all	all	DET
taxlaw-2825	403	59	permanent	permanent	ADJ
taxlaw-2825	403	60	spending	spending	NOUN
taxlaw-2825	403	61	provisions	provision	NOUN
taxlaw-2825	403	62	.	.	PUNCT
taxlaw-2825	404	1	87	87	NUM
taxlaw-2825	404	2	chart	chart	NOUN
taxlaw-2825	404	3	c	c	PROPN
taxlaw-2825	404	4	assumes	assume	VERB
taxlaw-2825	404	5	the	the	DET
taxlaw-2825	404	6	applicable	applicable	ADJ
taxlaw-2825	404	7	budget	budget	NOUN
taxlaw-2825	404	8	window	window	NOUN
taxlaw-2825	404	9	period	period	NOUN
taxlaw-2825	404	10	covers	cover	VERB
taxlaw-2825	404	11	ten	ten	NUM
taxlaw-2825	404	12	fiscal	fiscal	ADJ
taxlaw-2825	404	13	years	year	NOUN
taxlaw-2825	404	14	.	.	PUNCT
taxlaw-2825	405	1	2014	2014	NUM
taxlaw-2825	405	2	]	]	PUNCT
taxlaw-2825	406	1	breaking	break	VERB
taxlaw-2825	406	2	the	the	DET
taxlaw-2825	406	3	spell	spell	NOUN
taxlaw-2825	406	4	of	of	ADP
taxlaw-2825	406	5	tax	tax	NOUN
taxlaw-2825	406	6	budget	budget	NOUN
taxlaw-2825	406	7	magic	magic	NOUN
taxlaw-2825	406	8	19	19	NUM
taxlaw-2825	406	9	each	each	DET
taxlaw-2825	406	10	ten	ten	NUM
taxlaw-2825	406	11	-	-	PUNCT
taxlaw-2825	406	12	year	year	NOUN
taxlaw-2825	406	13	fiscal	fiscal	ADJ
taxlaw-2825	406	14	period	period	NOUN
taxlaw-2825	406	15	.	.	PUNCT
taxlaw-2825	407	1	in	in	ADP
taxlaw-2825	407	2	order	order	NOUN
taxlaw-2825	407	3	to	to	PART
taxlaw-2825	407	4	make	make	VERB
taxlaw-2825	407	5	option	option	NOUN
taxlaw-2825	407	6	x	x	NOUN
taxlaw-2825	407	7	satisfy	satisfy	NOUN
taxlaw-2825	407	8	paygo	paygo	NOUN
taxlaw-2825	407	9	,	,	PUNCT
taxlaw-2825	407	10	lawmakers	lawmaker	NOUN
taxlaw-2825	407	11	will	will	AUX
taxlaw-2825	407	12	have	have	VERB
taxlaw-2825	407	13	to	to	PART
taxlaw-2825	407	14	come	come	VERB
taxlaw-2825	407	15	up	up	ADP
taxlaw-2825	407	16	with	with	ADP
taxlaw-2825	407	17	$	$	SYM
taxlaw-2825	407	18	25	25	NUM
taxlaw-2825	407	19	billion	billion	NUM
taxlaw-2825	407	20	of	of	ADP
taxlaw-2825	407	21	offsets	offset	NOUN
taxlaw-2825	407	22	to	to	PART
taxlaw-2825	407	23	cover	cover	VERB
taxlaw-2825	407	24	the	the	DET
taxlaw-2825	407	25	official	official	ADJ
taxlaw-2825	407	26	ten	ten	NUM
taxlaw-2825	407	27	-	-	PUNCT
taxlaw-2825	407	28	year	year	NOUN
taxlaw-2825	407	29	cost	cost	NOUN
taxlaw-2825	407	30	of	of	ADP
taxlaw-2825	407	31	the	the	DET
taxlaw-2825	407	32	provision	provision	NOUN
taxlaw-2825	407	33	upon	upon	SCONJ
taxlaw-2825	407	34	enactment	enactment	NOUN
taxlaw-2825	407	35	.	.	PUNCT
taxlaw-2825	408	1	on	on	ADP
taxlaw-2825	408	2	the	the	DET
taxlaw-2825	408	3	other	other	ADJ
taxlaw-2825	408	4	hand	hand	NOUN
taxlaw-2825	408	5	,	,	PUNCT
taxlaw-2825	408	6	if	if	SCONJ
taxlaw-2825	408	7	the	the	DET
taxlaw-2825	408	8	same	same	ADJ
taxlaw-2825	408	9	tax	tax	NOUN
taxlaw-2825	408	10	expenditure	expenditure	NOUN
taxlaw-2825	408	11	is	be	AUX
taxlaw-2825	408	12	enacted	enact	VERB
taxlaw-2825	408	13	,	,	PUNCT
taxlaw-2825	408	14	but	but	CCONJ
taxlaw-2825	408	15	lawmakers	lawmaker	NOUN
taxlaw-2825	408	16	push	push	VERB
taxlaw-2825	408	17	back	back	ADV
taxlaw-2825	408	18	the	the	DET
taxlaw-2825	408	19	effective	effective	ADJ
taxlaw-2825	408	20	date	date	NOUN
taxlaw-2825	408	21	for	for	ADP
taxlaw-2825	408	22	two	two	NUM
taxlaw-2825	408	23	years	year	NOUN
taxlaw-2825	408	24	,	,	PUNCT
taxlaw-2825	408	25	as	as	ADP
taxlaw-2825	408	26	in	in	ADP
taxlaw-2825	408	27	option	option	NOUN
taxlaw-2825	408	28	y	y	NOUN
taxlaw-2825	408	29	,	,	PUNCT
taxlaw-2825	408	30	they	they	PRON
taxlaw-2825	408	31	will	will	AUX
taxlaw-2825	408	32	only	only	ADV
taxlaw-2825	408	33	have	have	VERB
taxlaw-2825	408	34	to	to	PART
taxlaw-2825	408	35	find	find	VERB
taxlaw-2825	408	36	$	$	SYM
taxlaw-2825	408	37	20	20	NUM
taxlaw-2825	408	38	billion	billion	NUM
taxlaw-2825	408	39	of	of	ADP
taxlaw-2825	408	40	offsets	offset	NOUN
taxlaw-2825	408	41	to	to	PART
taxlaw-2825	408	42	comply	comply	VERB
taxlaw-2825	408	43	with	with	ADP
taxlaw-2825	408	44	paygo	paygo	NOUN
taxlaw-2825	408	45	.	.	PUNCT
taxlaw-2825	409	1	this	this	DET
taxlaw-2825	409	2	option	option	NOUN
taxlaw-2825	409	3	may	may	AUX
taxlaw-2825	409	4	be	be	AUX
taxlaw-2825	409	5	attractive	attractive	ADJ
taxlaw-2825	409	6	to	to	ADP
taxlaw-2825	409	7	lawmakers	lawmaker	NOUN
taxlaw-2825	409	8	who	who	PRON
taxlaw-2825	409	9	will	will	AUX
taxlaw-2825	409	10	be	be	AUX
taxlaw-2825	409	11	able	able	ADJ
taxlaw-2825	409	12	to	to	PART
taxlaw-2825	409	13	take	take	VERB
taxlaw-2825	409	14	credit	credit	NOUN
taxlaw-2825	409	15	for	for	ADP
taxlaw-2825	409	16	enacting	enact	VERB
taxlaw-2825	409	17	a	a	DET
taxlaw-2825	409	18	particular	particular	ADJ
taxlaw-2825	409	19	tax	tax	NOUN
taxlaw-2825	409	20	cut	cut	NOUN
taxlaw-2825	409	21	,	,	PUNCT
taxlaw-2825	409	22	while	while	SCONJ
taxlaw-2825	409	23	at	at	ADP
taxlaw-2825	409	24	the	the	DET
taxlaw-2825	409	25	same	same	ADJ
taxlaw-2825	409	26	time	time	NOUN
taxlaw-2825	409	27	reducing	reduce	VERB
taxlaw-2825	409	28	the	the	DET
taxlaw-2825	409	29	amount	amount	NOUN
taxlaw-2825	409	30	of	of	ADP
taxlaw-2825	409	31	revenue	revenue	NOUN
taxlaw-2825	409	32	offsets	offset	NOUN
taxlaw-2825	409	33	they	they	PRON
taxlaw-2825	409	34	will	will	AUX
taxlaw-2825	409	35	be	be	AUX
taxlaw-2825	409	36	required	require	VERB
taxlaw-2825	409	37	to	to	PART
taxlaw-2825	409	38	produce	produce	VERB
taxlaw-2825	409	39	in	in	ADP
taxlaw-2825	409	40	order	order	NOUN
taxlaw-2825	409	41	to	to	PART
taxlaw-2825	409	42	get	get	VERB
taxlaw-2825	409	43	the	the	DET
taxlaw-2825	409	44	bill	bill	NOUN
taxlaw-2825	409	45	through	through	ADP
taxlaw-2825	409	46	congress	congress	PROPN
taxlaw-2825	409	47	.	.	PUNCT
taxlaw-2825	410	1	note	note	VERB
taxlaw-2825	410	2	,	,	PUNCT
taxlaw-2825	410	3	options	option	NOUN
taxlaw-2825	410	4	x	x	X
taxlaw-2825	410	5	and	and	CCONJ
taxlaw-2825	410	6	y	y	PROPN
taxlaw-2825	410	7	will	will	AUX
taxlaw-2825	410	8	require	require	VERB
taxlaw-2825	410	9	an	an	DET
taxlaw-2825	410	10	equal	equal	ADJ
taxlaw-2825	410	11	amount	amount	NOUN
taxlaw-2825	410	12	of	of	ADP
taxlaw-2825	410	13	offsets	offset	NOUN
taxlaw-2825	410	14	in	in	ADP
taxlaw-2825	410	15	fiscal	fiscal	ADJ
taxlaw-2825	410	16	years	year	NOUN
taxlaw-2825	410	17	eleven	eleven	NUM
taxlaw-2825	410	18	through	through	ADP
taxlaw-2825	410	19	twenty	twenty	NUM
taxlaw-2825	410	20	in	in	ADP
taxlaw-2825	410	21	order	order	NOUN
taxlaw-2825	410	22	to	to	PART
taxlaw-2825	410	23	avoid	avoid	VERB
taxlaw-2825	410	24	invocation	invocation	NOUN
taxlaw-2825	410	25	of	of	ADP
taxlaw-2825	410	26	the	the	DET
taxlaw-2825	410	27	spo	spo	PROPN
taxlaw-2825	410	28	.	.	PUNCT
taxlaw-2825	411	1	specifically	specifically	ADV
taxlaw-2825	411	2	,	,	PUNCT
taxlaw-2825	411	3	they	they	PRON
taxlaw-2825	411	4	will	will	AUX
taxlaw-2825	411	5	have	have	VERB
taxlaw-2825	411	6	to	to	PART
taxlaw-2825	411	7	come	come	VERB
taxlaw-2825	411	8	up	up	ADP
taxlaw-2825	411	9	with	with	ADP
taxlaw-2825	411	10	at	at	ADV
taxlaw-2825	411	11	least	least	ADV
taxlaw-2825	411	12	$	$	SYM
taxlaw-2825	411	13	20	20	NUM
taxlaw-2825	411	14	billion	billion	NUM
taxlaw-2825	411	15	in	in	ADP
taxlaw-2825	411	16	revenue	revenue	NOUN
taxlaw-2825	411	17	sources	source	NOUN
taxlaw-2825	411	18	or	or	CCONJ
taxlaw-2825	411	19	spending	spending	NOUN
taxlaw-2825	411	20	cuts	cut	NOUN
taxlaw-2825	411	21	for	for	ADP
taxlaw-2825	411	22	fiscal	fiscal	ADJ
taxlaw-2825	411	23	years	year	NOUN
taxlaw-2825	411	24	eleven	eleven	NUM
taxlaw-2825	411	25	through	through	ADP
taxlaw-2825	411	26	twenty	twenty	NUM
taxlaw-2825	411	27	in	in	ADP
taxlaw-2825	411	28	order	order	NOUN
taxlaw-2825	411	29	to	to	PART
taxlaw-2825	411	30	avoid	avoid	VERB
taxlaw-2825	411	31	triggering	trigger	VERB
taxlaw-2825	411	32	the	the	DET
taxlaw-2825	411	33	$	$	SYM
taxlaw-2825	411	34	5	5	NUM
taxlaw-2825	411	35	billion	billion	NUM
taxlaw-2825	411	36	spo	spo	PROPN
taxlaw-2825	411	37	shortfall	shortfall	NOUN
taxlaw-2825	411	38	threshold	threshold	NOUN
taxlaw-2825	411	39	.	.	PUNCT
taxlaw-2825	412	1	88	88	NUM
taxlaw-2825	412	2	option	option	NOUN
taxlaw-2825	412	3	z	z	NOUN
taxlaw-2825	412	4	,	,	PUNCT
taxlaw-2825	412	5	however	however	ADV
taxlaw-2825	412	6	,	,	PUNCT
taxlaw-2825	412	7	avoids	avoid	VERB
taxlaw-2825	412	8	this	this	DET
taxlaw-2825	412	9	problem	problem	NOUN
taxlaw-2825	412	10	.	.	PUNCT
taxlaw-2825	413	1	by	by	ADP
taxlaw-2825	413	2	combing	comb	VERB
taxlaw-2825	413	3	the	the	DET
taxlaw-2825	413	4	tactics	tactic	NOUN
taxlaw-2825	413	5	of	of	ADP
taxlaw-2825	413	6	legislative	legislative	ADJ
taxlaw-2825	413	7	back	back	NOUN
taxlaw-2825	413	8	loading	loading	NOUN
taxlaw-2825	413	9	(	(	PUNCT
taxlaw-2825	413	10	or	or	CCONJ
taxlaw-2825	413	11	phase	phase	NOUN
taxlaw-2825	413	12	-	-	PUNCT
taxlaw-2825	413	13	ins	in	NOUN
taxlaw-2825	413	14	)	)	PUNCT
taxlaw-2825	413	15	with	with	ADP
taxlaw-2825	413	16	a	a	DET
taxlaw-2825	413	17	sunset	sunset	NOUN
taxlaw-2825	413	18	provision	provision	NOUN
taxlaw-2825	413	19	,	,	PUNCT
taxlaw-2825	413	20	option	option	NOUN
taxlaw-2825	413	21	c	c	NOUN
taxlaw-2825	413	22	both	both	PRON
taxlaw-2825	413	23	reduces	reduce	VERB
taxlaw-2825	413	24	the	the	DET
taxlaw-2825	413	25	present	present	ADJ
taxlaw-2825	413	26	offset	offset	NOUN
taxlaw-2825	413	27	cost	cost	NOUN
taxlaw-2825	413	28	of	of	ADP
taxlaw-2825	413	29	the	the	DET
taxlaw-2825	413	30	proposed	propose	VERB
taxlaw-2825	413	31	tax	tax	NOUN
taxlaw-2825	413	32	expenditure	expenditure	NOUN
taxlaw-2825	413	33	and	and	CCONJ
taxlaw-2825	413	34	avoids	avoid	VERB
taxlaw-2825	413	35	application	application	NOUN
taxlaw-2825	413	36	of	of	ADP
taxlaw-2825	413	37	the	the	DET
taxlaw-2825	413	38	spo	spo	PROPN
taxlaw-2825	413	39	.	.	PUNCT
taxlaw-2825	414	1	option	option	PROPN
taxlaw-2825	414	2	z	z	PROPN
taxlaw-2825	414	3	’s	’s	PART
taxlaw-2825	414	4	official	official	ADJ
taxlaw-2825	414	5	cost	cost	NOUN
taxlaw-2825	414	6	is	be	AUX
taxlaw-2825	414	7	$	$	SYM
taxlaw-2825	414	8	20	20	NUM
taxlaw-2825	414	9	billion	billion	NUM
taxlaw-2825	414	10	for	for	ADP
taxlaw-2825	414	11	the	the	DET
taxlaw-2825	414	12	initial	initial	ADJ
taxlaw-2825	414	13	ten	ten	NUM
taxlaw-2825	414	14	-	-	PUNCT
taxlaw-2825	414	15	year	year	NOUN
taxlaw-2825	414	16	budget	budget	NOUN
taxlaw-2825	414	17	period	period	NOUN
taxlaw-2825	414	18	(	(	PUNCT
taxlaw-2825	414	19	the	the	DET
taxlaw-2825	414	20	same	same	ADJ
taxlaw-2825	414	21	as	as	ADP
taxlaw-2825	414	22	option	option	NOUN
taxlaw-2825	414	23	y	y	NOUN
taxlaw-2825	414	24	)	)	PUNCT
taxlaw-2825	414	25	.	.	PUNCT
taxlaw-2825	415	1	however	however	ADV
taxlaw-2825	415	2	,	,	PUNCT
taxlaw-2825	415	3	unlike	unlike	ADP
taxlaw-2825	415	4	option	option	NOUN
taxlaw-2825	415	5	y	y	NOUN
taxlaw-2825	415	6	,	,	PUNCT
taxlaw-2825	415	7	even	even	ADV
taxlaw-2825	415	8	if	if	SCONJ
taxlaw-2825	415	9	no	no	DET
taxlaw-2825	415	10	other	other	ADJ
taxlaw-2825	415	11	offsetting	offset	VERB
taxlaw-2825	415	12	revenues	revenue	NOUN
taxlaw-2825	415	13	are	be	AUX
taxlaw-2825	415	14	available	available	ADJ
taxlaw-2825	415	15	for	for	ADP
taxlaw-2825	415	16	fiscal	fiscal	ADJ
taxlaw-2825	415	17	years	year	NOUN
taxlaw-2825	415	18	eleven	eleven	NUM
taxlaw-2825	415	19	through	through	ADP
taxlaw-2825	415	20	twenty	twenty	NUM
taxlaw-2825	415	21	,	,	PUNCT
taxlaw-2825	415	22	the	the	DET
taxlaw-2825	415	23	spo	spo	NOUN
taxlaw-2825	415	24	can	can	AUX
taxlaw-2825	415	25	not	not	PART
taxlaw-2825	415	26	be	be	AUX
taxlaw-2825	415	27	invoked	invoke	VERB
taxlaw-2825	415	28	because	because	SCONJ
taxlaw-2825	415	29	the	the	DET
taxlaw-2825	415	30	projected	project	VERB
taxlaw-2825	415	31	deficits	deficit	NOUN
taxlaw-2825	415	32	in	in	ADP
taxlaw-2825	415	33	years	year	NOUN
taxlaw-2825	415	34	eleven	eleven	NUM
taxlaw-2825	415	35	through	through	ADP
taxlaw-2825	415	36	twenty	twenty	NUM
taxlaw-2825	415	37	do	do	AUX
taxlaw-2825	415	38	not	not	PART
taxlaw-2825	415	39	exceed	exceed	VERB
taxlaw-2825	415	40	$	$	SYM
taxlaw-2825	415	41	5	5	NUM
taxlaw-2825	415	42	billion	billion	NUM
taxlaw-2825	415	43	.	.	PUNCT
taxlaw-2825	416	1	moreover	moreover	ADV
taxlaw-2825	416	2	,	,	PUNCT
taxlaw-2825	416	3	the	the	DET
taxlaw-2825	416	4	aboveillustrated	aboveillustrate	VERB
taxlaw-2825	416	5	scoring	scoring	NOUN
taxlaw-2825	416	6	of	of	ADP
taxlaw-2825	416	7	option	option	NOUN
taxlaw-2825	416	8	z	z	NOUN
taxlaw-2825	416	9	is	be	AUX
taxlaw-2825	416	10	only	only	ADV
taxlaw-2825	416	11	available	available	ADJ
taxlaw-2825	416	12	with	with	ADP
taxlaw-2825	416	13	respect	respect	NOUN
taxlaw-2825	416	14	to	to	ADP
taxlaw-2825	416	15	a	a	DET
taxlaw-2825	416	16	tax	tax	NOUN
taxlaw-2825	416	17	provision	provision	NOUN
taxlaw-2825	416	18	,	,	PUNCT
taxlaw-2825	416	19	because	because	SCONJ
taxlaw-2825	416	20	any	any	DET
taxlaw-2825	416	21	other	other	ADJ
taxlaw-2825	416	22	type	type	NOUN
taxlaw-2825	416	23	of	of	ADP
taxlaw-2825	416	24	mandatory	mandatory	ADJ
taxlaw-2825	416	25	spending	spending	NOUN
taxlaw-2825	416	26	provision	provision	NOUN
taxlaw-2825	416	27	will	will	AUX
taxlaw-2825	416	28	be	be	AUX
taxlaw-2825	416	29	scored	score	VERB
taxlaw-2825	416	30	the	the	DET
taxlaw-2825	416	31	same	same	ADJ
taxlaw-2825	416	32	as	as	ADP
taxlaw-2825	416	33	option	option	NOUN
taxlaw-2825	416	34	y	y	NOUN
taxlaw-2825	416	35	because	because	SCONJ
taxlaw-2825	416	36	only	only	ADV
taxlaw-2825	416	37	the	the	DET
taxlaw-2825	416	38	phase	phase	NOUN
taxlaw-2825	416	39	-	-	PUNCT
taxlaw-2825	416	40	in	in	NOUN
taxlaw-2825	416	41	(	(	PUNCT
taxlaw-2825	416	42	and	and	CCONJ
taxlaw-2825	416	43	not	not	PART
taxlaw-2825	416	44	sunset	sunset	NOUN
taxlaw-2825	416	45	)	)	PUNCT
taxlaw-2825	416	46	will	will	AUX
taxlaw-2825	416	47	be	be	AUX
taxlaw-2825	416	48	respected	respect	VERB
taxlaw-2825	416	49	for	for	ADP
taxlaw-2825	416	50	scoring	scoring	NOUN
taxlaw-2825	416	51	purposes	purpose	NOUN
taxlaw-2825	416	52	.	.	PUNCT
taxlaw-2825	417	1	89	89	NUM
taxlaw-2825	417	2	b.	b.	NOUN
taxlaw-2825	417	3	rent	rent	NOUN
taxlaw-2825	417	4	extraction	extraction	NOUN
taxlaw-2825	417	5	another	another	DET
taxlaw-2825	417	6	common	common	ADJ
taxlaw-2825	417	7	complaint	complaint	NOUN
taxlaw-2825	417	8	with	with	ADP
taxlaw-2825	417	9	the	the	DET
taxlaw-2825	417	10	way	way	NOUN
taxlaw-2825	417	11	tax	tax	NOUN
taxlaw-2825	417	12	expenditures	expenditure	NOUN
taxlaw-2825	417	13	,	,	PUNCT
taxlaw-2825	417	14	in	in	ADP
taxlaw-2825	417	15	particular	particular	ADJ
taxlaw-2825	417	16	,	,	PUNCT
taxlaw-2825	417	17	are	be	AUX
taxlaw-2825	417	18	treated	treat	VERB
taxlaw-2825	417	19	under	under	ADP
taxlaw-2825	417	20	the	the	DET
taxlaw-2825	417	21	current	current	ADJ
taxlaw-2825	417	22	budget	budget	NOUN
taxlaw-2825	417	23	rules	rule	NOUN
taxlaw-2825	417	24	is	be	AUX
taxlaw-2825	417	25	that	that	SCONJ
taxlaw-2825	417	26	they	they	PRON
taxlaw-2825	417	27	create	create	VERB
taxlaw-2825	417	28	an	an	DET
taxlaw-2825	417	29	environment	environment	NOUN
taxlaw-2825	417	30	that	that	PRON
taxlaw-2825	417	31	encourages	encourage	VERB
taxlaw-2825	417	32	the	the	DET
taxlaw-2825	417	33	extraction	extraction	NOUN
taxlaw-2825	417	34	of	of	ADP
taxlaw-2825	417	35	rents	rent	NOUN
taxlaw-2825	417	36	by	by	ADP
taxlaw-2825	417	37	lawmakers	lawmaker	NOUN
taxlaw-2825	417	38	.	.	PUNCT
taxlaw-2825	418	1	the	the	DET
taxlaw-2825	418	2	fact	fact	NOUN
taxlaw-2825	418	3	that	that	SCONJ
taxlaw-2825	418	4	offsets	offset	NOUN
taxlaw-2825	418	5	are	be	AUX
taxlaw-2825	418	6	required	require	VERB
taxlaw-2825	418	7	for	for	ADP
taxlaw-2825	418	8	all	all	DET
taxlaw-2825	418	9	tax	tax	NOUN
taxlaw-2825	418	10	expenditures	expenditure	NOUN
taxlaw-2825	418	11	creates	create	VERB
taxlaw-2825	418	12	a	a	DET
taxlaw-2825	418	13	fierce	fierce	ADJ
taxlaw-2825	418	14	competition	competition	NOUN
taxlaw-2825	418	15	among	among	ADP
taxlaw-2825	418	16	special	special	ADJ
taxlaw-2825	418	17	interest	interest	NOUN
taxlaw-2825	418	18	groups	group	NOUN
taxlaw-2825	418	19	,	,	PUNCT
taxlaw-2825	418	20	each	each	PRON
taxlaw-2825	418	21	hoping	hope	VERB
taxlaw-2825	418	22	that	that	SCONJ
taxlaw-2825	418	23	it	it	PRON
taxlaw-2825	418	24	is	be	AUX
taxlaw-2825	418	25	not	not	PART
taxlaw-2825	418	26	harmed	harm	VERB
taxlaw-2825	418	27	by	by	ADP
taxlaw-2825	418	28	any	any	DET
taxlaw-2825	418	29	trade	trade	NOUN
taxlaw-2825	418	30	offs	off	NOUN
taxlaw-2825	418	31	that	that	PRON
taxlaw-2825	418	32	must	must	AUX
taxlaw-2825	418	33	be	be	AUX
taxlaw-2825	418	34	made	make	VERB
taxlaw-2825	418	35	for	for	ADP
taxlaw-2825	418	36	the	the	DET
taxlaw-2825	418	37	sake	sake	NOUN
taxlaw-2825	418	38	of	of	ADP
taxlaw-2825	418	39	revenue	revenue	NOUN
taxlaw-2825	418	40	neutrality	neutrality	NOUN
taxlaw-2825	418	41	.	.	PUNCT
taxlaw-2825	419	1	90	90	NUM
taxlaw-2825	419	2	lobbyists	lobbyist	NOUN
taxlaw-2825	419	3	for	for	ADP
taxlaw-2825	419	4	particular	particular	ADJ
taxlaw-2825	419	5	industries	industry	NOUN
taxlaw-2825	419	6	or	or	CCONJ
taxlaw-2825	419	7	interest	interest	NOUN
taxlaw-2825	419	8	groups	group	NOUN
taxlaw-2825	419	9	therefore	therefore	ADV
taxlaw-2825	419	10	seek	seek	VERB
taxlaw-2825	419	11	to	to	PART
taxlaw-2825	419	12	pay	pay	VERB
taxlaw-2825	419	13	rent	rent	NOUN
taxlaw-2825	419	14	to	to	ADP
taxlaw-2825	419	15	lawmakers	lawmaker	NOUN
taxlaw-2825	419	16	(	(	PUNCT
taxlaw-2825	419	17	in	in	ADP
taxlaw-2825	419	18	the	the	DET
taxlaw-2825	419	19	form	form	NOUN
taxlaw-2825	419	20	of	of	ADP
taxlaw-2825	419	21	campaign	campaign	NOUN
taxlaw-2825	419	22	contributions	contribution	NOUN
taxlaw-2825	419	23	and	and	CCONJ
taxlaw-2825	419	24	votes	vote	NOUN
taxlaw-2825	419	25	)	)	PUNCT
taxlaw-2825	419	26	in	in	ADP
taxlaw-2825	419	27	order	order	NOUN
taxlaw-2825	419	28	to	to	PART
taxlaw-2825	419	29	encourage	encourage	VERB
taxlaw-2825	419	30	them	they	PRON
taxlaw-2825	419	31	to	to	PART
taxlaw-2825	419	32	extend	extend	VERB
taxlaw-2825	419	33	or	or	CCONJ
taxlaw-2825	419	34	propose	propose	VERB
taxlaw-2825	419	35	special	special	ADJ
taxlaw-2825	419	36	tax	tax	NOUN
taxlaw-2825	419	37	breaks	break	NOUN
taxlaw-2825	419	38	or	or	CCONJ
taxlaw-2825	419	39	to	to	PART
taxlaw-2825	419	40	prevent	prevent	VERB
taxlaw-2825	419	41	them	they	PRON
taxlaw-2825	419	42	from	from	ADP
taxlaw-2825	419	43	closing	close	VERB
taxlaw-2825	419	44	beneficial	beneficial	ADJ
taxlaw-2825	419	45	loopholes	loophole	NOUN
taxlaw-2825	419	46	.	.	PUNCT
taxlaw-2825	420	1	because	because	SCONJ
taxlaw-2825	420	2	the	the	DET
taxlaw-2825	420	3	proposals	proposal	NOUN
taxlaw-2825	420	4	will	will	AUX
taxlaw-2825	420	5	need	need	VERB
taxlaw-2825	420	6	to	to	PART
taxlaw-2825	420	7	be	be	AUX
taxlaw-2825	420	8	revenue	revenue	NOUN
taxlaw-2825	420	9	neutral	neutral	ADJ
taxlaw-2825	420	10	,	,	PUNCT
taxlaw-2825	420	11	the	the	DET
taxlaw-2825	420	12	offsetting	offset	VERB
taxlaw-2825	420	13	spending	spending	NOUN
taxlaw-2825	420	14	reductions	reduction	NOUN
taxlaw-2825	420	15	or	or	CCONJ
taxlaw-2825	420	16	revenue	revenue	NOUN
taxlaw-2825	420	17	increases	increase	NOUN
taxlaw-2825	420	18	can	can	AUX
taxlaw-2825	420	19	come	come	VERB
taxlaw-2825	420	20	at	at	ADP
taxlaw-2825	420	21	the	the	DET
taxlaw-2825	420	22	expense	expense	NOUN
taxlaw-2825	420	23	of	of	ADP
taxlaw-2825	420	24	a	a	DET
taxlaw-2825	420	25	politically	politically	ADV
taxlaw-2825	420	26	inactive	inactive	ADJ
taxlaw-2825	420	27	minority	minority	NOUN
taxlaw-2825	420	28	or	or	CCONJ
taxlaw-2825	420	29	a	a	DET
taxlaw-2825	420	30	diffuse	diffuse	NOUN
taxlaw-2825	420	31	majority	majority	NOUN
taxlaw-2825	420	32	.	.	PUNCT
taxlaw-2825	421	1	a	a	DET
taxlaw-2825	421	2	diffuse	diffuse	NOUN
taxlaw-2825	421	3	majority	majority	NOUN
taxlaw-2825	421	4	may	may	AUX
taxlaw-2825	421	5	not	not	PART
taxlaw-2825	421	6	have	have	VERB
taxlaw-2825	421	7	an	an	DET
taxlaw-2825	421	8	incentive	incentive	NOUN
taxlaw-2825	421	9	to	to	PART
taxlaw-2825	421	10	fight	fight	VERB
taxlaw-2825	421	11	the	the	DET
taxlaw-2825	421	12	proposed	propose	VERB
taxlaw-2825	421	13	change	change	NOUN
taxlaw-2825	421	14	because	because	SCONJ
taxlaw-2825	421	15	the	the	DET
taxlaw-2825	421	16	individual	individual	ADJ
taxlaw-2825	421	17	cost	cost	NOUN
taxlaw-2825	421	18	to	to	ADP
taxlaw-2825	421	19	each	each	DET
taxlaw-2825	421	20	member	member	NOUN
taxlaw-2825	421	21	is	be	AUX
taxlaw-2825	421	22	relatively	relatively	ADV
taxlaw-2825	421	23	minor	minor	ADJ
taxlaw-2825	421	24	.	.	PUNCT
taxlaw-2825	422	1	while	while	SCONJ
taxlaw-2825	422	2	this	this	DET
taxlaw-2825	422	3	type	type	NOUN
taxlaw-2825	422	4	of	of	ADP
taxlaw-2825	422	5	rent	rent	NOUN
taxlaw-2825	422	6	extraction	extraction	NOUN
taxlaw-2825	422	7	is	be	AUX
taxlaw-2825	422	8	a	a	DET
taxlaw-2825	422	9	problem	problem	NOUN
taxlaw-2825	422	10	frequently	frequently	ADV
taxlaw-2825	422	11	encountered	encounter	VERB
taxlaw-2825	422	12	in	in	ADP
taxlaw-2825	422	13	politics	politic	NOUN
taxlaw-2825	422	14	in	in	ADP
taxlaw-2825	422	15	general	general	ADJ
taxlaw-2825	422	16	,	,	PUNCT
taxlaw-2825	422	17	it	it	PRON
taxlaw-2825	422	18	is	be	AUX
taxlaw-2825	422	19	particularly	particularly	ADV
taxlaw-2825	422	20	troublesome	troublesome	ADJ
taxlaw-2825	422	21	in	in	ADP
taxlaw-2825	422	22	the	the	DET
taxlaw-2825	422	23	tax	tax	NOUN
taxlaw-2825	422	24	expenditure	expenditure	NOUN
taxlaw-2825	422	25	context	context	NOUN
taxlaw-2825	422	26	for	for	ADP
taxlaw-2825	422	27	several	several	ADJ
taxlaw-2825	422	28	reasons	reason	NOUN
taxlaw-2825	422	29	.	.	PUNCT
taxlaw-2825	423	1	because	because	SCONJ
taxlaw-2825	423	2	of	of	ADP
taxlaw-2825	423	3	the	the	DET
taxlaw-2825	423	4	ever	ever	ADV
taxlaw-2825	423	5	-	-	PUNCT
taxlaw-2825	423	6	increasing	increase	VERB
taxlaw-2825	423	7	use	use	NOUN
taxlaw-2825	423	8	of	of	ADP
taxlaw-2825	423	9	temporary	temporary	ADJ
taxlaw-2825	423	10	rather	rather	ADV
taxlaw-2825	423	11	then	then	ADV
taxlaw-2825	423	12	permanent	permanent	ADJ
taxlaw-2825	423	13	tax	tax	NOUN
taxlaw-2825	423	14	legislation	legislation	NOUN
taxlaw-2825	423	15	,	,	PUNCT
taxlaw-2825	423	16	politicians	politician	NOUN
taxlaw-2825	423	17	are	be	AUX
taxlaw-2825	423	18	often	often	ADV
taxlaw-2825	423	19	able	able	ADJ
taxlaw-2825	423	20	to	to	PART
taxlaw-2825	423	21	demand	demand	VERB
taxlaw-2825	423	22	payment	payment	NOUN
taxlaw-2825	423	23	at	at	ADP
taxlaw-2825	423	24	predictably	predictably	ADV
taxlaw-2825	423	25	frequent	frequent	ADJ
taxlaw-2825	423	26	intervals	interval	NOUN
taxlaw-2825	423	27	.	.	PUNCT
taxlaw-2825	424	1	91	91	NUM
taxlaw-2825	424	2	many	many	ADJ
taxlaw-2825	424	3	favored	favor	VERB
taxlaw-2825	424	4	tax	tax	NOUN
taxlaw-2825	424	5	benefits	benefit	NOUN
taxlaw-2825	424	6	are	be	AUX
taxlaw-2825	424	7	continually	continually	ADV
taxlaw-2825	424	8	in	in	ADP
taxlaw-2825	424	9	legislative	legislative	ADJ
taxlaw-2825	424	10	jeopardy	jeopardy	NOUN
taxlaw-2825	424	11	,	,	PUNCT
taxlaw-2825	424	12	and	and	CCONJ
taxlaw-2825	424	13	even	even	ADV
taxlaw-2825	424	14	if	if	SCONJ
taxlaw-2825	424	15	there	there	PRON
taxlaw-2825	424	16	is	be	VERB
taxlaw-2825	424	17	only	only	ADV
taxlaw-2825	424	18	a	a	DET
taxlaw-2825	424	19	small	small	ADJ
taxlaw-2825	424	20	chance	chance	NOUN
taxlaw-2825	424	21	that	that	SCONJ
taxlaw-2825	424	22	a	a	DET
taxlaw-2825	424	23	provision	provision	NOUN
taxlaw-2825	424	24	will	will	AUX
taxlaw-2825	424	25	not	not	PART
taxlaw-2825	424	26	be	be	AUX
taxlaw-2825	424	27	renewed	renew	VERB
taxlaw-2825	424	28	,	,	PUNCT
taxlaw-2825	424	29	lobbyists	lobbyist	NOUN
taxlaw-2825	424	30	will	will	AUX
taxlaw-2825	424	31	still	still	ADV
taxlaw-2825	424	32	pay	pay	VERB
taxlaw-2825	424	33	88	88	NUM
taxlaw-2825	424	34	see	see	NOUN
taxlaw-2825	424	35	budget	budget	NOUN
taxlaw-2825	424	36	points	point	NOUN
taxlaw-2825	424	37	of	of	ADP
taxlaw-2825	424	38	order	order	NOUN
taxlaw-2825	424	39	,	,	PUNCT
taxlaw-2825	424	40	supra	supra	PROPN
taxlaw-2825	424	41	note	note	NOUN
taxlaw-2825	424	42	51	51	NUM
taxlaw-2825	424	43	,	,	PUNCT
taxlaw-2825	424	44	at	at	ADP
taxlaw-2825	424	45	2	2	NUM
taxlaw-2825	424	46	.	.	NUM
taxlaw-2825	424	47	89	89	NUM
taxlaw-2825	424	48	see	see	VERB
taxlaw-2825	424	49	cong	cong	NOUN
taxlaw-2825	424	50	.	.	PUNCT
taxlaw-2825	425	1	budget	budget	NOUN
taxlaw-2825	425	2	office	office	PROPN
taxlaw-2825	425	3	,	,	PUNCT
taxlaw-2825	425	4	supra	supra	PROPN
taxlaw-2825	425	5	note	note	NOUN
taxlaw-2825	425	6	10	10	NUM
taxlaw-2825	425	7	.	.	PUNCT
taxlaw-2825	426	1	90	90	NUM
taxlaw-2825	426	2	kysar	kysar	NOUN
taxlaw-2825	426	3	,	,	PUNCT
taxlaw-2825	426	4	supra	supra	PROPN
taxlaw-2825	426	5	note	note	NOUN
taxlaw-2825	426	6	5	5	NUM
taxlaw-2825	426	7	,	,	PUNCT
taxlaw-2825	426	8	at	at	ADP
taxlaw-2825	426	9	365	365	NUM
taxlaw-2825	426	10	(	(	PUNCT
taxlaw-2825	426	11	“	"	PUNCT
taxlaw-2825	426	12	[	[	X
taxlaw-2825	426	13	b]y	b]y	NOUN
taxlaw-2825	426	14	either	either	CCONJ
taxlaw-2825	426	15	requiring	require	VERB
taxlaw-2825	426	16	offsets	offset	NOUN
taxlaw-2825	426	17	to	to	PART
taxlaw-2825	426	18	tax	tax	NOUN
taxlaw-2825	426	19	expenditures	expenditure	NOUN
taxlaw-2825	426	20	or	or	CCONJ
taxlaw-2825	426	21	demanding	demand	VERB
taxlaw-2825	426	22	sequesters	sequester	NOUN
taxlaw-2825	426	23	,	,	PUNCT
taxlaw-2825	426	24	the	the	DET
taxlaw-2825	426	25	budget	budget	NOUN
taxlaw-2825	426	26	rules	rule	NOUN
taxlaw-2825	426	27	create	create	VERB
taxlaw-2825	426	28	competition	competition	NOUN
taxlaw-2825	426	29	between	between	ADP
taxlaw-2825	426	30	interests	interest	NOUN
taxlaw-2825	426	31	in	in	ADP
taxlaw-2825	426	32	tax	tax	NOUN
taxlaw-2825	426	33	benefits	benefit	NOUN
taxlaw-2825	426	34	and	and	CCONJ
taxlaw-2825	426	35	thus	thus	ADV
taxlaw-2825	426	36	guarantee	guarantee	VERB
taxlaw-2825	426	37	the	the	DET
taxlaw-2825	426	38	possibility	possibility	NOUN
taxlaw-2825	426	39	,	,	PUNCT
taxlaw-2825	426	40	although	although	SCONJ
taxlaw-2825	426	41	at	at	ADP
taxlaw-2825	426	42	times	time	NOUN
taxlaw-2825	426	43	remote	remote	ADJ
taxlaw-2825	426	44	,	,	PUNCT
taxlaw-2825	426	45	of	of	ADP
taxlaw-2825	426	46	lapse	lapse	NOUN
taxlaw-2825	426	47	,	,	PUNCT
taxlaw-2825	426	48	especially	especially	ADV
taxlaw-2825	426	49	if	if	SCONJ
taxlaw-2825	426	50	interest	interest	NOUN
taxlaw-2825	426	51	group	group	NOUN
taxlaw-2825	426	52	activity	activity	NOUN
taxlaw-2825	426	53	on	on	ADP
taxlaw-2825	426	54	behalf	behalf	NOUN
taxlaw-2825	426	55	of	of	ADP
taxlaw-2825	426	56	the	the	DET
taxlaw-2825	426	57	threatened	threaten	VERB
taxlaw-2825	426	58	provision	provision	NOUN
taxlaw-2825	426	59	ceases	cease	VERB
taxlaw-2825	426	60	.	.	PUNCT
taxlaw-2825	426	61	”	"	PUNCT
taxlaw-2825	426	62	)	)	PUNCT
taxlaw-2825	426	63	.	.	PUNCT
taxlaw-2825	427	1	91	91	NUM
taxlaw-2825	428	1	i	i	PRON
taxlaw-2825	428	2	d.	d.	PROPN
taxlaw-2825	428	3	20	20	NUM
taxlaw-2825	428	4	columbia	columbia	PROPN
taxlaw-2825	428	5	journal	journal	PROPN
taxlaw-2825	428	6	of	of	ADP
taxlaw-2825	428	7	tax	tax	NOUN
taxlaw-2825	428	8	law	law	NOUN
taxlaw-2825	428	9	[	[	X
taxlaw-2825	428	10	vol.6:1	vol.6:1	X
taxlaw-2825	428	11	rents	rent	NOUN
taxlaw-2825	428	12	for	for	ADP
taxlaw-2825	428	13	fear	fear	NOUN
taxlaw-2825	428	14	that	that	SCONJ
taxlaw-2825	428	15	if	if	SCONJ
taxlaw-2825	428	16	they	they	PRON
taxlaw-2825	428	17	are	be	AUX
taxlaw-2825	428	18	inactive	inactive	ADJ
taxlaw-2825	428	19	,	,	PUNCT
taxlaw-2825	428	20	their	their	PRON
taxlaw-2825	428	21	benefits	benefit	NOUN
taxlaw-2825	428	22	may	may	AUX
taxlaw-2825	428	23	be	be	AUX
taxlaw-2825	428	24	crowded	crowd	VERB
taxlaw-2825	428	25	out	out	ADP
taxlaw-2825	428	26	by	by	ADP
taxlaw-2825	428	27	other	other	ADJ
taxlaw-2825	428	28	more	more	ADV
taxlaw-2825	428	29	motivated	motivated	ADJ
taxlaw-2825	428	30	interest	interest	NOUN
taxlaw-2825	428	31	groups	group	NOUN
taxlaw-2825	428	32	.	.	PUNCT
taxlaw-2825	429	1	92	92	NUM
taxlaw-2825	429	2	for	for	ADP
taxlaw-2825	429	3	example	example	NOUN
taxlaw-2825	429	4	,	,	PUNCT
taxlaw-2825	429	5	if	if	SCONJ
taxlaw-2825	429	6	businesses	business	NOUN
taxlaw-2825	429	7	rely	rely	VERB
taxlaw-2825	429	8	on	on	ADP
taxlaw-2825	429	9	the	the	DET
taxlaw-2825	429	10	r&d	r&d	NOUN
taxlaw-2825	429	11	credit	credit	NOUN
taxlaw-2825	429	12	and	and	CCONJ
taxlaw-2825	429	13	it	it	PRON
taxlaw-2825	429	14	is	be	AUX
taxlaw-2825	429	15	only	only	ADV
taxlaw-2825	429	16	extended	extend	VERB
taxlaw-2825	429	17	in	in	ADP
taxlaw-2825	429	18	oneor	oneor	PROPN
taxlaw-2825	429	19	two	two	NUM
taxlaw-2825	429	20	-	-	PUNCT
taxlaw-2825	429	21	year	year	NOUN
taxlaw-2825	429	22	increments	increment	NOUN
taxlaw-2825	429	23	,	,	PUNCT
taxlaw-2825	429	24	then	then	ADV
taxlaw-2825	429	25	even	even	ADV
taxlaw-2825	429	26	though	though	SCONJ
taxlaw-2825	429	27	businesses	business	NOUN
taxlaw-2825	429	28	may	may	AUX
taxlaw-2825	429	29	be	be	AUX
taxlaw-2825	429	30	relatively	relatively	ADV
taxlaw-2825	429	31	certain	certain	ADJ
taxlaw-2825	429	32	that	that	SCONJ
taxlaw-2825	429	33	the	the	DET
taxlaw-2825	429	34	credit	credit	NOUN
taxlaw-2825	429	35	will	will	AUX
taxlaw-2825	429	36	continue	continue	VERB
taxlaw-2825	429	37	to	to	PART
taxlaw-2825	429	38	be	be	AUX
taxlaw-2825	429	39	re	re	VERB
taxlaw-2825	429	40	-	-	VERB
taxlaw-2825	429	41	enacted	enact	VERB
taxlaw-2825	429	42	(	(	PUNCT
taxlaw-2825	429	43	as	as	SCONJ
taxlaw-2825	429	44	it	it	PRON
taxlaw-2825	429	45	has	have	AUX
taxlaw-2825	429	46	been	be	AUX
taxlaw-2825	429	47	fifteen	fifteen	NUM
taxlaw-2825	429	48	times	time	NOUN
taxlaw-2825	429	49	)	)	PUNCT
taxlaw-2825	429	50	,	,	PUNCT
taxlaw-2825	429	51	they	they	PRON
taxlaw-2825	429	52	will	will	AUX
taxlaw-2825	429	53	not	not	PART
taxlaw-2825	429	54	be	be	AUX
taxlaw-2825	429	55	willing	willing	ADJ
taxlaw-2825	429	56	to	to	PART
taxlaw-2825	429	57	take	take	VERB
taxlaw-2825	429	58	a	a	DET
taxlaw-2825	429	59	chance	chance	NOUN
taxlaw-2825	429	60	that	that	SCONJ
taxlaw-2825	429	61	non	non	ADJ
taxlaw-2825	429	62	-	-	NOUN
taxlaw-2825	429	63	action	action	NOUN
taxlaw-2825	429	64	will	will	AUX
taxlaw-2825	429	65	cause	cause	VERB
taxlaw-2825	429	66	the	the	DET
taxlaw-2825	429	67	provision	provision	NOUN
taxlaw-2825	429	68	to	to	PART
taxlaw-2825	429	69	lapse	lapse	NOUN
taxlaw-2825	429	70	.	.	PUNCT
taxlaw-2825	430	1	as	as	ADP
taxlaw-2825	430	2	such	such	ADJ
taxlaw-2825	430	3	they	they	PRON
taxlaw-2825	430	4	continue	continue	VERB
taxlaw-2825	430	5	to	to	PART
taxlaw-2825	430	6	pay	pay	VERB
taxlaw-2825	430	7	rent	rent	NOUN
taxlaw-2825	430	8	.	.	PUNCT
taxlaw-2825	431	1	this	this	DET
taxlaw-2825	431	2	fear	fear	NOUN
taxlaw-2825	431	3	is	be	AUX
taxlaw-2825	431	4	particularly	particularly	ADV
taxlaw-2825	431	5	warranted	warrant	VERB
taxlaw-2825	431	6	in	in	ADP
taxlaw-2825	431	7	the	the	DET
taxlaw-2825	431	8	current	current	ADJ
taxlaw-2825	431	9	legislative	legislative	ADJ
taxlaw-2825	431	10	environment	environment	NOUN
taxlaw-2825	431	11	where	where	SCONJ
taxlaw-2825	431	12	politicians	politician	NOUN
taxlaw-2825	431	13	are	be	AUX
taxlaw-2825	431	14	increasingly	increasingly	ADV
taxlaw-2825	431	15	willing	willing	ADJ
taxlaw-2825	431	16	to	to	PART
taxlaw-2825	431	17	break	break	VERB
taxlaw-2825	431	18	out	out	ADP
taxlaw-2825	431	19	of	of	ADP
taxlaw-2825	431	20	their	their	PRON
taxlaw-2825	431	21	predictable	predictable	ADJ
taxlaw-2825	431	22	budget	budget	NOUN
taxlaw-2825	431	23	norms	norm	NOUN
taxlaw-2825	431	24	.	.	PUNCT
taxlaw-2825	432	1	93	93	NUM
taxlaw-2825	432	2	although	although	SCONJ
taxlaw-2825	432	3	businesses	business	NOUN
taxlaw-2825	432	4	should	should	AUX
taxlaw-2825	432	5	be	be	AUX
taxlaw-2825	432	6	equally	equally	ADV
taxlaw-2825	432	7	concerned	concerned	ADJ
taxlaw-2825	432	8	about	about	ADP
taxlaw-2825	432	9	the	the	DET
taxlaw-2825	432	10	threat	threat	NOUN
taxlaw-2825	432	11	of	of	ADP
taxlaw-2825	432	12	repeal	repeal	NOUN
taxlaw-2825	432	13	in	in	ADP
taxlaw-2825	432	14	the	the	DET
taxlaw-2825	432	15	case	case	NOUN
taxlaw-2825	432	16	of	of	ADP
taxlaw-2825	432	17	permanently	permanently	ADV
taxlaw-2825	432	18	enacted	enact	VERB
taxlaw-2825	432	19	legislation	legislation	NOUN
taxlaw-2825	432	20	,	,	PUNCT
taxlaw-2825	432	21	the	the	DET
taxlaw-2825	432	22	likelihood	likelihood	NOUN
taxlaw-2825	432	23	of	of	ADP
taxlaw-2825	432	24	legislative	legislative	ADJ
taxlaw-2825	432	25	action	action	NOUN
taxlaw-2825	432	26	is	be	AUX
taxlaw-2825	432	27	much	much	ADV
taxlaw-2825	432	28	smaller	small	ADJ
taxlaw-2825	432	29	because	because	SCONJ
taxlaw-2825	432	30	enough	enough	ADJ
taxlaw-2825	432	31	momentum	momentum	NOUN
taxlaw-2825	432	32	would	would	AUX
taxlaw-2825	432	33	have	have	VERB
taxlaw-2825	432	34	to	to	PART
taxlaw-2825	432	35	be	be	AUX
taxlaw-2825	432	36	generated	generate	VERB
taxlaw-2825	432	37	in	in	ADP
taxlaw-2825	432	38	order	order	NOUN
taxlaw-2825	432	39	to	to	PART
taxlaw-2825	432	40	get	get	VERB
taxlaw-2825	432	41	actionable	actionable	ADJ
taxlaw-2825	432	42	repeal	repeal	NOUN
taxlaw-2825	432	43	legislation	legislation	NOUN
taxlaw-2825	432	44	on	on	ADP
taxlaw-2825	432	45	the	the	DET
taxlaw-2825	432	46	floor	floor	NOUN
taxlaw-2825	432	47	to	to	PART
taxlaw-2825	432	48	change	change	VERB
taxlaw-2825	432	49	the	the	DET
taxlaw-2825	432	50	status	status	NOUN
taxlaw-2825	432	51	quo	quo	NOUN
taxlaw-2825	432	52	.	.	PUNCT
taxlaw-2825	433	1	94	94	NUM
taxlaw-2825	433	2	when	when	SCONJ
taxlaw-2825	433	3	provisions	provision	NOUN
taxlaw-2825	433	4	are	be	AUX
taxlaw-2825	433	5	automatically	automatically	ADV
taxlaw-2825	433	6	set	set	VERB
taxlaw-2825	433	7	to	to	PART
taxlaw-2825	433	8	expire	expire	VERB
taxlaw-2825	433	9	,	,	PUNCT
taxlaw-2825	433	10	on	on	ADP
taxlaw-2825	433	11	the	the	DET
taxlaw-2825	433	12	other	other	ADJ
taxlaw-2825	433	13	hand	hand	NOUN
taxlaw-2825	433	14	,	,	PUNCT
taxlaw-2825	433	15	the	the	DET
taxlaw-2825	433	16	legislative	legislative	ADJ
taxlaw-2825	433	17	fate	fate	NOUN
taxlaw-2825	433	18	of	of	ADP
taxlaw-2825	433	19	a	a	DET
taxlaw-2825	433	20	provision	provision	NOUN
taxlaw-2825	433	21	is	be	AUX
taxlaw-2825	433	22	already	already	ADV
taxlaw-2825	433	23	on	on	ADP
taxlaw-2825	433	24	the	the	DET
taxlaw-2825	433	25	table	table	NOUN
taxlaw-2825	433	26	.	.	PUNCT
taxlaw-2825	434	1	affected	affect	VERB
taxlaw-2825	434	2	taxpayers	taxpayer	NOUN
taxlaw-2825	434	3	are	be	AUX
taxlaw-2825	434	4	repeatedly	repeatedly	ADV
taxlaw-2825	434	5	put	put	VERB
taxlaw-2825	434	6	in	in	ADP
taxlaw-2825	434	7	economic	economic	ADJ
taxlaw-2825	434	8	limbo	limbo	NOUN
taxlaw-2825	434	9	as	as	SCONJ
taxlaw-2825	434	10	they	they	PRON
taxlaw-2825	434	11	await	await	VERB
taxlaw-2825	434	12	the	the	DET
taxlaw-2825	434	13	determination	determination	NOUN
taxlaw-2825	434	14	of	of	ADP
taxlaw-2825	434	15	their	their	PRON
taxlaw-2825	434	16	legislative	legislative	ADJ
taxlaw-2825	434	17	fate	fate	NOUN
taxlaw-2825	434	18	.	.	PUNCT
taxlaw-2825	435	1	as	as	ADV
taxlaw-2825	435	2	long	long	ADV
taxlaw-2825	435	3	as	as	SCONJ
taxlaw-2825	435	4	the	the	DET
taxlaw-2825	435	5	present	present	ADJ
taxlaw-2825	435	6	value	value	NOUN
taxlaw-2825	435	7	of	of	ADP
taxlaw-2825	435	8	the	the	DET
taxlaw-2825	435	9	threatened	threaten	VERB
taxlaw-2825	435	10	benefits	benefit	NOUN
taxlaw-2825	435	11	from	from	ADP
taxlaw-2825	435	12	the	the	DET
taxlaw-2825	435	13	expiring	expire	VERB
taxlaw-2825	435	14	legislation	legislation	NOUN
taxlaw-2825	435	15	exceeds	exceed	VERB
taxlaw-2825	435	16	the	the	DET
taxlaw-2825	435	17	current	current	ADJ
taxlaw-2825	435	18	lobbying	lobbying	NOUN
taxlaw-2825	435	19	costs	cost	NOUN
taxlaw-2825	435	20	,	,	PUNCT
taxlaw-2825	435	21	rational	rational	ADJ
taxlaw-2825	435	22	interest	interest	NOUN
taxlaw-2825	435	23	groups	group	NOUN
taxlaw-2825	435	24	will	will	AUX
taxlaw-2825	435	25	continue	continue	VERB
taxlaw-2825	435	26	to	to	PART
taxlaw-2825	435	27	lobby	lobby	VERB
taxlaw-2825	435	28	legislators	legislator	NOUN
taxlaw-2825	435	29	for	for	ADP
taxlaw-2825	435	30	targeted	target	VERB
taxlaw-2825	435	31	tax	tax	NOUN
taxlaw-2825	435	32	expenditures	expenditure	NOUN
taxlaw-2825	435	33	.	.	PUNCT
taxlaw-2825	436	1	95	95	NUM
taxlaw-2825	436	2	the	the	DET
taxlaw-2825	436	3	shorter	short	ADJ
taxlaw-2825	436	4	the	the	DET
taxlaw-2825	436	5	enactment	enactment	NOUN
taxlaw-2825	436	6	period	period	NOUN
taxlaw-2825	436	7	for	for	ADP
taxlaw-2825	436	8	a	a	DET
taxlaw-2825	436	9	particular	particular	ADJ
taxlaw-2825	436	10	piece	piece	NOUN
taxlaw-2825	436	11	of	of	ADP
taxlaw-2825	436	12	tax	tax	NOUN
taxlaw-2825	436	13	legislation	legislation	NOUN
taxlaw-2825	436	14	,	,	PUNCT
taxlaw-2825	436	15	the	the	PRON
taxlaw-2825	436	16	more	more	ADV
taxlaw-2825	436	17	frequently	frequently	ADV
taxlaw-2825	436	18	the	the	DET
taxlaw-2825	436	19	giveand	giveand	NOUN
taxlaw-2825	436	20	-	-	PUNCT
taxlaw-2825	436	21	take	take	VERB
taxlaw-2825	436	22	rent	rent	NOUN
taxlaw-2825	436	23	extraction	extraction	NOUN
taxlaw-2825	436	24	game	game	NOUN
taxlaw-2825	436	25	can	can	AUX
taxlaw-2825	436	26	be	be	AUX
taxlaw-2825	436	27	played	play	VERB
taxlaw-2825	436	28	between	between	ADP
taxlaw-2825	436	29	legislators	legislator	NOUN
taxlaw-2825	436	30	and	and	CCONJ
taxlaw-2825	436	31	their	their	PRON
taxlaw-2825	436	32	affected	affected	ADJ
taxlaw-2825	436	33	constituents	constituent	NOUN
taxlaw-2825	436	34	.	.	PUNCT
taxlaw-2825	437	1	c.	c.	PROPN
taxlaw-2825	437	2	political	political	ADJ
taxlaw-2825	437	3	opaqueness	opaqueness	PROPN
taxlaw-2825	437	4	another	another	DET
taxlaw-2825	437	5	issue	issue	NOUN
taxlaw-2825	437	6	with	with	ADP
taxlaw-2825	437	7	tax	tax	NOUN
taxlaw-2825	437	8	expenditures	expenditure	NOUN
taxlaw-2825	437	9	of	of	ADP
taxlaw-2825	437	10	any	any	DET
taxlaw-2825	437	11	duration	duration	NOUN
taxlaw-2825	437	12	is	be	AUX
taxlaw-2825	437	13	that	that	SCONJ
taxlaw-2825	437	14	they	they	PRON
taxlaw-2825	437	15	tend	tend	VERB
taxlaw-2825	437	16	to	to	PART
taxlaw-2825	437	17	have	have	VERB
taxlaw-2825	437	18	a	a	DET
taxlaw-2825	437	19	less	less	ADJ
taxlaw-2825	437	20	than	than	ADP
taxlaw-2825	437	21	transparent	transparent	ADJ
taxlaw-2825	437	22	role	role	NOUN
taxlaw-2825	437	23	in	in	ADP
taxlaw-2825	437	24	the	the	DET
taxlaw-2825	437	25	budget	budget	NOUN
taxlaw-2825	437	26	process	process	NOUN
taxlaw-2825	437	27	.	.	PUNCT
taxlaw-2825	438	1	96	96	NUM
taxlaw-2825	438	2	they	they	PRON
taxlaw-2825	438	3	therefore	therefore	ADV
taxlaw-2825	438	4	often	often	ADV
taxlaw-2825	438	5	assist	assist	VERB
taxlaw-2825	438	6	in	in	ADP
taxlaw-2825	438	7	obscuring	obscure	VERB
taxlaw-2825	438	8	legislators	legislator	NOUN
taxlaw-2825	438	9	’	’	PART
taxlaw-2825	438	10	behavior	behavior	NOUN
taxlaw-2825	438	11	from	from	ADP
taxlaw-2825	438	12	the	the	DET
taxlaw-2825	438	13	voting	voting	NOUN
taxlaw-2825	438	14	public	public	NOUN
taxlaw-2825	438	15	.	.	PUNCT
taxlaw-2825	439	1	97	97	NUM
taxlaw-2825	439	2	for	for	ADP
taxlaw-2825	439	3	example	example	NOUN
taxlaw-2825	439	4	,	,	PUNCT
taxlaw-2825	439	5	if	if	SCONJ
taxlaw-2825	439	6	a	a	DET
taxlaw-2825	439	7	minority	minority	NOUN
taxlaw-2825	439	8	-	-	PUNCT
taxlaw-2825	439	9	targeted	target	VERB
taxlaw-2825	439	10	tax	tax	NOUN
taxlaw-2825	439	11	provision	provision	NOUN
taxlaw-2825	439	12	is	be	AUX
taxlaw-2825	439	13	pushed	push	VERB
taxlaw-2825	439	14	through	through	ADP
taxlaw-2825	439	15	the	the	DET
taxlaw-2825	439	16	reconciliation	reconciliation	NOUN
taxlaw-2825	439	17	process	process	NOUN
taxlaw-2825	439	18	in	in	ADP
taxlaw-2825	439	19	a	a	DET
taxlaw-2825	439	20	revenue	revenue	NOUN
taxlaw-2825	439	21	-	-	PUNCT
taxlaw-2825	439	22	neutral	neutral	ADJ
taxlaw-2825	439	23	way	way	NOUN
taxlaw-2825	439	24	,	,	PUNCT
taxlaw-2825	439	25	it	it	PRON
taxlaw-2825	439	26	can	can	AUX
taxlaw-2825	439	27	be	be	AUX
taxlaw-2825	439	28	fast	fast	ADV
taxlaw-2825	439	29	-	-	PUNCT
taxlaw-2825	439	30	tracked	track	VERB
taxlaw-2825	439	31	through	through	ADP
taxlaw-2825	439	32	the	the	DET
taxlaw-2825	439	33	legislative	legislative	ADJ
taxlaw-2825	439	34	process	process	NOUN
taxlaw-2825	439	35	with	with	ADP
taxlaw-2825	439	36	little	little	ADJ
taxlaw-2825	439	37	to	to	ADP
taxlaw-2825	439	38	no	no	DET
taxlaw-2825	439	39	debate	debate	NOUN
taxlaw-2825	439	40	or	or	CCONJ
taxlaw-2825	439	41	oversight	oversight	NOUN
taxlaw-2825	439	42	by	by	ADP
taxlaw-2825	439	43	the	the	DET
taxlaw-2825	439	44	substantive	substantive	ADJ
taxlaw-2825	439	45	congressional	congressional	ADJ
taxlaw-2825	439	46	committees	committee	NOUN
taxlaw-2825	439	47	.	.	PUNCT
taxlaw-2825	440	1	98	98	NUM
taxlaw-2825	440	2	as	as	SCONJ
taxlaw-2825	440	3	discussed	discuss	VERB
taxlaw-2825	440	4	above	above	ADV
taxlaw-2825	440	5	,	,	PUNCT
taxlaw-2825	440	6	temporary	temporary	ADJ
taxlaw-2825	440	7	tax	tax	NOUN
taxlaw-2825	440	8	provisions	provision	NOUN
taxlaw-2825	440	9	are	be	AUX
taxlaw-2825	440	10	able	able	ADJ
taxlaw-2825	440	11	to	to	PART
taxlaw-2825	440	12	capitalize	capitalize	VERB
taxlaw-2825	440	13	on	on	ADP
taxlaw-2825	440	14	the	the	DET
taxlaw-2825	440	15	reconciliation	reconciliation	NOUN
taxlaw-2825	440	16	process	process	NOUN
taxlaw-2825	440	17	more	more	ADV
taxlaw-2825	440	18	easily	easily	ADV
taxlaw-2825	440	19	because	because	SCONJ
taxlaw-2825	440	20	they	they	PRON
taxlaw-2825	440	21	are	be	AUX
taxlaw-2825	440	22	scored	score	VERB
taxlaw-2825	440	23	in	in	ADP
taxlaw-2825	440	24	92	92	NUM
taxlaw-2825	440	25	but	but	CCONJ
taxlaw-2825	440	26	see	see	VERB
taxlaw-2825	440	27	yin	yin	PROPN
taxlaw-2825	440	28	,	,	PUNCT
taxlaw-2825	440	29	supra	supra	PROPN
taxlaw-2825	440	30	note	note	PROPN
taxlaw-2825	440	31	5	5	NUM
taxlaw-2825	440	32	,	,	PUNCT
taxlaw-2825	440	33	at	at	ADP
taxlaw-2825	440	34	244	244	NUM
taxlaw-2825	440	35	(	(	PUNCT
taxlaw-2825	440	36	arguing	argue	VERB
taxlaw-2825	440	37	that	that	SCONJ
taxlaw-2825	440	38	even	even	ADV
taxlaw-2825	440	39	if	if	SCONJ
taxlaw-2825	440	40	“	"	PUNCT
taxlaw-2825	440	41	a	a	DET
taxlaw-2825	440	42	credible	credible	ADJ
taxlaw-2825	440	43	threat	threat	NOUN
taxlaw-2825	440	44	could	could	AUX
taxlaw-2825	440	45	be	be	AUX
taxlaw-2825	440	46	made	make	VERB
taxlaw-2825	440	47	relatively	relatively	ADV
taxlaw-2825	440	48	costlessly	costlessly	ADV
taxlaw-2825	440	49	through	through	ADV
taxlaw-2825	440	50	,	,	PUNCT
taxlaw-2825	440	51	for	for	ADP
taxlaw-2825	440	52	example	example	NOUN
taxlaw-2825	440	53	,	,	PUNCT
taxlaw-2825	440	54	the	the	DET
taxlaw-2825	440	55	mere	mere	ADJ
taxlaw-2825	440	56	sponsorship	sponsorship	NOUN
taxlaw-2825	440	57	of	of	ADP
taxlaw-2825	440	58	a	a	DET
taxlaw-2825	440	59	bill	bill	NOUN
taxlaw-2825	440	60	or	or	CCONJ
taxlaw-2825	440	61	issuance	issuance	NOUN
taxlaw-2825	440	62	of	of	ADP
taxlaw-2825	440	63	a	a	DET
taxlaw-2825	440	64	press	press	NOUN
taxlaw-2825	440	65	release	release	NOUN
taxlaw-2825	440	66	,	,	PUNCT
taxlaw-2825	440	67	it	it	PRON
taxlaw-2825	440	68	is	be	AUX
taxlaw-2825	440	69	not	not	PART
taxlaw-2825	440	70	clear	clear	ADJ
taxlaw-2825	440	71	why	why	SCONJ
taxlaw-2825	440	72	legislators	legislator	NOUN
taxlaw-2825	440	73	would	would	AUX
taxlaw-2825	440	74	prefer	prefer	VERB
taxlaw-2825	440	75	to	to	PART
taxlaw-2825	440	76	threaten	threaten	VERB
taxlaw-2825	440	77	temporary	temporary	ADJ
taxlaw-2825	440	78	,	,	PUNCT
taxlaw-2825	440	79	as	as	SCONJ
taxlaw-2825	440	80	opposed	oppose	VERB
taxlaw-2825	440	81	to	to	ADP
taxlaw-2825	440	82	permanent	permanent	ADJ
taxlaw-2825	440	83	,	,	PUNCT
taxlaw-2825	440	84	action	action	NOUN
taxlaw-2825	440	85	.	.	PUNCT
taxlaw-2825	441	1	the	the	DET
taxlaw-2825	441	2	latter	latter	ADJ
taxlaw-2825	441	3	would	would	AUX
taxlaw-2825	441	4	presumably	presumably	ADV
taxlaw-2825	441	5	present	present	VERB
taxlaw-2825	441	6	a	a	DET
taxlaw-2825	441	7	more	more	ADV
taxlaw-2825	441	8	harmful	harmful	ADJ
taxlaw-2825	441	9	outcome	outcome	NOUN
taxlaw-2825	441	10	to	to	ADP
taxlaw-2825	441	11	the	the	DET
taxlaw-2825	441	12	interested	interested	ADJ
taxlaw-2825	441	13	groups	group	NOUN
taxlaw-2825	441	14	and	and	CCONJ
taxlaw-2825	441	15	therefore	therefore	ADV
taxlaw-2825	441	16	should	should	AUX
taxlaw-2825	441	17	generate	generate	VERB
taxlaw-2825	441	18	greater	great	ADJ
taxlaw-2825	441	19	returns	return	NOUN
taxlaw-2825	441	20	to	to	PART
taxlaw-2825	441	21	forestall	forestall	VERB
taxlaw-2825	441	22	the	the	DET
taxlaw-2825	441	23	threatened	threatened	ADJ
taxlaw-2825	441	24	action	action	NOUN
taxlaw-2825	441	25	.	.	PUNCT
taxlaw-2825	441	26	”	"	PUNCT
taxlaw-2825	441	27	)	)	PUNCT
taxlaw-2825	441	28	.	.	PUNCT
taxlaw-2825	442	1	93	93	NUM
taxlaw-2825	442	2	for	for	ADP
taxlaw-2825	442	3	instance	instance	NOUN
taxlaw-2825	442	4	,	,	PUNCT
taxlaw-2825	442	5	the	the	DET
taxlaw-2825	442	6	threat	threat	NOUN
taxlaw-2825	442	7	of	of	ADP
taxlaw-2825	442	8	sequestration	sequestration	NOUN
taxlaw-2825	442	9	,	,	PUNCT
taxlaw-2825	442	10	or	or	CCONJ
taxlaw-2825	442	11	automatic	automatic	ADJ
taxlaw-2825	442	12	across	across	ADP
taxlaw-2825	442	13	-	-	PUNCT
taxlaw-2825	442	14	the	the	DET
taxlaw-2825	442	15	-	-	PUNCT
taxlaw-2825	442	16	board	board	NOUN
taxlaw-2825	442	17	federal	federal	ADJ
taxlaw-2825	442	18	spending	spending	NOUN
taxlaw-2825	442	19	cuts	cut	NOUN
taxlaw-2825	442	20	,	,	PUNCT
taxlaw-2825	442	21	at	at	ADP
taxlaw-2825	442	22	one	one	NUM
taxlaw-2825	442	23	time	time	NOUN
taxlaw-2825	442	24	seemed	seem	VERB
taxlaw-2825	442	25	so	so	ADV
taxlaw-2825	442	26	onerous	onerous	ADJ
taxlaw-2825	442	27	that	that	SCONJ
taxlaw-2825	442	28	many	many	ADJ
taxlaw-2825	442	29	predicted	predict	VERB
taxlaw-2825	442	30	congress	congress	PROPN
taxlaw-2825	442	31	would	would	AUX
taxlaw-2825	442	32	never	never	ADV
taxlaw-2825	442	33	actually	actually	ADV
taxlaw-2825	442	34	let	let	VERB
taxlaw-2825	442	35	it	it	PRON
taxlaw-2825	442	36	happen	happen	VERB
taxlaw-2825	442	37	.	.	PUNCT
taxlaw-2825	443	1	however	however	ADV
taxlaw-2825	443	2	,	,	PUNCT
taxlaw-2825	443	3	in	in	ADP
taxlaw-2825	443	4	fiscal	fiscal	ADJ
taxlaw-2825	443	5	2013	2013	NUM
taxlaw-2825	443	6	lack	lack	NOUN
taxlaw-2825	443	7	of	of	ADP
taxlaw-2825	443	8	congressional	congressional	ADJ
taxlaw-2825	443	9	action	action	NOUN
taxlaw-2825	443	10	led	lead	VERB
taxlaw-2825	443	11	to	to	ADP
taxlaw-2825	443	12	sequestration	sequestration	NOUN
taxlaw-2825	443	13	.	.	PUNCT
taxlaw-2825	444	1	94	94	NUM
taxlaw-2825	444	2	manoj	manoj	PROPN
taxlaw-2825	444	3	viswanathan	viswanathan	PROPN
taxlaw-2825	444	4	,	,	PUNCT
taxlaw-2825	444	5	sunset	sunset	NOUN
taxlaw-2825	444	6	provisions	provision	NOUN
taxlaw-2825	444	7	in	in	ADP
taxlaw-2825	444	8	the	the	DET
taxlaw-2825	444	9	tax	tax	NOUN
taxlaw-2825	444	10	code	code	NOUN
taxlaw-2825	444	11	:	:	PUNCT
taxlaw-2825	444	12	a	a	DET
taxlaw-2825	444	13	critical	critical	ADJ
taxlaw-2825	444	14	evaluation	evaluation	NOUN
taxlaw-2825	444	15	and	and	CCONJ
taxlaw-2825	444	16	prescriptions	prescription	NOUN
taxlaw-2825	444	17	for	for	ADP
taxlaw-2825	444	18	the	the	DET
taxlaw-2825	444	19	future	future	NOUN
taxlaw-2825	444	20	,	,	PUNCT
taxlaw-2825	444	21	2009	2009	NUM
taxlaw-2825	444	22	fed	fed	PROPN
taxlaw-2825	444	23	.	.	PUNCT
taxlaw-2825	445	1	b.a	b.a	PROPN
taxlaw-2825	445	2	.	.	PROPN
taxlaw-2825	445	3	sec	sec	PROPN
taxlaw-2825	445	4	.	.	PROPN
taxlaw-2825	445	5	tax’n	tax’n	NUM
taxlaw-2825	445	6	rep	rep	PROPN
taxlaw-2825	445	7	.	.	PROPN
taxlaw-2825	445	8	14	14	NUM
taxlaw-2825	445	9	,	,	PUNCT
taxlaw-2825	445	10	21	21	NUM
taxlaw-2825	445	11	(	(	PUNCT
taxlaw-2825	445	12	“	"	PUNCT
taxlaw-2825	445	13	any	any	DET
taxlaw-2825	445	14	law	law	NOUN
taxlaw-2825	445	15	enacted	enact	VERB
taxlaw-2825	445	16	by	by	ADP
taxlaw-2825	445	17	congress	congress	PROPN
taxlaw-2825	445	18	has	have	VERB
taxlaw-2825	445	19	some	some	DET
taxlaw-2825	445	20	probability	probability	NOUN
taxlaw-2825	445	21	of	of	ADP
taxlaw-2825	445	22	getting	getting	AUX
taxlaw-2825	445	23	overturned	overturn	VERB
taxlaw-2825	445	24	;	;	PUNCT
taxlaw-2825	445	25	however	however	ADV
taxlaw-2825	445	26	,	,	PUNCT
taxlaw-2825	445	27	this	this	DET
taxlaw-2825	445	28	baseline	baseline	ADJ
taxlaw-2825	445	29	probability	probability	NOUN
taxlaw-2825	445	30	of	of	ADP
taxlaw-2825	445	31	statute	statute	NOUN
taxlaw-2825	445	32	repeal	repeal	NOUN
taxlaw-2825	445	33	is	be	AUX
taxlaw-2825	445	34	fairly	fairly	ADV
taxlaw-2825	445	35	low	low	ADJ
taxlaw-2825	445	36	.	.	PUNCT
taxlaw-2825	445	37	”	"	PUNCT
taxlaw-2825	445	38	)	)	PUNCT
taxlaw-2825	445	39	,	,	PUNCT
taxlaw-2825	445	40	citing	cite	VERB
taxlaw-2825	445	41	guido	guido	NOUN
taxlaw-2825	445	42	calabresi	calabresi	NOUN
taxlaw-2825	445	43	,	,	PUNCT
taxlaw-2825	445	44	a	a	DET
taxlaw-2825	445	45	common	common	ADJ
taxlaw-2825	445	46	law	law	NOUN
taxlaw-2825	445	47	for	for	ADP
taxlaw-2825	445	48	the	the	DET
taxlaw-2825	445	49	age	age	NOUN
taxlaw-2825	445	50	of	of	ADP
taxlaw-2825	445	51	statutes	statute	NOUN
taxlaw-2825	445	52	6	6	NUM
taxlaw-2825	445	53	(	(	PUNCT
taxlaw-2825	445	54	1982	1982	NUM
taxlaw-2825	445	55	)	)	PUNCT
taxlaw-2825	445	56	;	;	PUNCT
taxlaw-2825	445	57	kysar	kysar	VERB
taxlaw-2825	445	58	,	,	PUNCT
taxlaw-2825	445	59	supra	supra	PROPN
taxlaw-2825	445	60	note	note	NOUN
taxlaw-2825	445	61	5	5	NUM
taxlaw-2825	445	62	,	,	PUNCT
taxlaw-2825	445	63	at	at	ADP
taxlaw-2825	445	64	365	365	NUM
taxlaw-2825	445	65	(	(	PUNCT
taxlaw-2825	445	66	stating	state	VERB
taxlaw-2825	445	67	“	"	PUNCT
taxlaw-2825	445	68	repeal	repeal	NOUN
taxlaw-2825	445	69	,	,	PUNCT
taxlaw-2825	445	70	unlike	unlike	ADP
taxlaw-2825	445	71	a	a	DET
taxlaw-2825	445	72	lapse	lapse	NOUN
taxlaw-2825	445	73	after	after	ADP
taxlaw-2825	445	74	sunset	sunset	NOUN
taxlaw-2825	445	75	,	,	PUNCT
taxlaw-2825	445	76	requires	require	VERB
taxlaw-2825	445	77	affirmative	affirmative	ADJ
taxlaw-2825	445	78	action	action	NOUN
taxlaw-2825	445	79	by	by	ADP
taxlaw-2825	445	80	congress	congress	PROPN
taxlaw-2825	445	81	and	and	CCONJ
taxlaw-2825	445	82	,	,	PUNCT
taxlaw-2825	445	83	thus	thus	ADV
taxlaw-2825	445	84	,	,	PUNCT
taxlaw-2825	445	85	endangerment	endangerment	NOUN
taxlaw-2825	445	86	to	to	ADP
taxlaw-2825	445	87	the	the	DET
taxlaw-2825	445	88	status	status	NOUN
taxlaw-2825	445	89	quo	quo	NOUN
taxlaw-2825	445	90	is	be	AUX
taxlaw-2825	445	91	greater	great	ADJ
taxlaw-2825	445	92	in	in	ADP
taxlaw-2825	445	93	the	the	DET
taxlaw-2825	445	94	sunset	sunset	NOUN
taxlaw-2825	445	95	context	context	NOUN
taxlaw-2825	445	96	”	"	PUNCT
taxlaw-2825	445	97	)	)	PUNCT
taxlaw-2825	445	98	.	.	PUNCT
taxlaw-2825	446	1	95	95	NUM
taxlaw-2825	447	1	i	i	PRON
taxlaw-2825	447	2	d.	d.	PROPN
taxlaw-2825	447	3	at	at	ADP
taxlaw-2825	447	4	367	367	NUM
taxlaw-2825	447	5	(	(	PUNCT
taxlaw-2825	447	6	“	"	PUNCT
taxlaw-2825	447	7	these	these	DET
taxlaw-2825	447	8	scenarios	scenario	NOUN
taxlaw-2825	447	9	are	be	AUX
taxlaw-2825	447	10	problematic	problematic	ADJ
taxlaw-2825	447	11	in	in	SCONJ
taxlaw-2825	447	12	that	that	SCONJ
taxlaw-2825	447	13	they	they	PRON
taxlaw-2825	447	14	bolster	bolster	VERB
taxlaw-2825	447	15	the	the	DET
taxlaw-2825	447	16	competitive	competitive	ADJ
taxlaw-2825	447	17	advantages	advantage	NOUN
taxlaw-2825	447	18	of	of	ADP
taxlaw-2825	447	19	an	an	DET
taxlaw-2825	447	20	organized	organize	VERB
taxlaw-2825	447	21	minority	minority	NOUN
taxlaw-2825	447	22	,	,	PUNCT
taxlaw-2825	447	23	thereby	thereby	ADV
taxlaw-2825	447	24	increasing	increase	VERB
taxlaw-2825	447	25	the	the	DET
taxlaw-2825	447	26	likelihood	likelihood	NOUN
taxlaw-2825	447	27	of	of	ADP
taxlaw-2825	447	28	a	a	DET
taxlaw-2825	447	29	reduction	reduction	NOUN
taxlaw-2825	447	30	in	in	ADP
taxlaw-2825	447	31	social	social	ADJ
taxlaw-2825	447	32	welfare	welfare	NOUN
taxlaw-2825	447	33	due	due	ADP
taxlaw-2825	447	34	to	to	ADP
taxlaw-2825	447	35	the	the	DET
taxlaw-2825	447	36	greater	great	ADJ
taxlaw-2825	447	37	costs	cost	NOUN
taxlaw-2825	447	38	imposed	impose	VERB
taxlaw-2825	447	39	on	on	ADP
taxlaw-2825	447	40	the	the	DET
taxlaw-2825	447	41	poorly	poorly	ADV
taxlaw-2825	447	42	organized	organize	VERB
taxlaw-2825	447	43	majority	majority	NOUN
taxlaw-2825	447	44	.	.	PUNCT
taxlaw-2825	447	45	”	"	PUNCT
taxlaw-2825	447	46	)	)	PUNCT
taxlaw-2825	447	47	.	.	PUNCT
taxlaw-2825	448	1	96	96	NUM
taxlaw-2825	448	2	kleinbard	kleinbard	ADJ
taxlaw-2825	448	3	,	,	PUNCT
taxlaw-2825	448	4	supra	supra	PROPN
taxlaw-2825	448	5	note	note	NOUN
taxlaw-2825	448	6	6	6	NUM
taxlaw-2825	448	7	,	,	PUNCT
taxlaw-2825	448	8	at	at	ADP
taxlaw-2825	448	9	5	5	NUM
taxlaw-2825	448	10	.	.	NUM
taxlaw-2825	448	11	97	97	NUM
taxlaw-2825	448	12	deborah	deborah	PROPN
taxlaw-2825	448	13	h.	h.	PROPN
taxlaw-2825	448	14	schenk	schenk	PROPN
taxlaw-2825	448	15	,	,	PUNCT
taxlaw-2825	448	16	exploiting	exploit	VERB
taxlaw-2825	448	17	the	the	DET
taxlaw-2825	448	18	salience	salience	NOUN
taxlaw-2825	448	19	bias	bias	NOUN
taxlaw-2825	448	20	in	in	ADP
taxlaw-2825	448	21	designing	design	VERB
taxlaw-2825	448	22	taxes	taxis	NOUN
taxlaw-2825	448	23	,	,	PUNCT
taxlaw-2825	448	24	28	28	NUM
taxlaw-2825	448	25	yale	yale	PROPN
taxlaw-2825	448	26	j.	j.	PROPN
taxlaw-2825	448	27	on	on	ADP
taxlaw-2825	448	28	reg	reg	PROPN
taxlaw-2825	448	29	.	.	PUNCT
taxlaw-2825	449	1	253	253	NUM
taxlaw-2825	449	2	(	(	PUNCT
taxlaw-2825	449	3	2011	2011	NUM
taxlaw-2825	449	4	)	)	PUNCT
taxlaw-2825	449	5	.	.	PUNCT
taxlaw-2825	450	1	98	98	NUM
taxlaw-2825	450	2	kleinbard	kleinbard	ADJ
taxlaw-2825	450	3	,	,	PUNCT
taxlaw-2825	450	4	supra	supra	ADJ
taxlaw-2825	450	5	note	note	NOUN
taxlaw-2825	450	6	6	6	NUM
taxlaw-2825	450	7	,	,	PUNCT
taxlaw-2825	450	8	at	at	ADP
taxlaw-2825	450	9	6	6	NUM
taxlaw-2825	450	10	-	-	SYM
taxlaw-2825	450	11	7	7	NUM
taxlaw-2825	450	12	.	.	NOUN
taxlaw-2825	450	13	2014	2014	NUM
taxlaw-2825	450	14	]	]	PUNCT
taxlaw-2825	451	1	breaking	break	VERB
taxlaw-2825	451	2	the	the	DET
taxlaw-2825	451	3	spell	spell	NOUN
taxlaw-2825	451	4	of	of	ADP
taxlaw-2825	451	5	tax	tax	NOUN
taxlaw-2825	451	6	budget	budget	NOUN
taxlaw-2825	451	7	magic	magic	NOUN
taxlaw-2825	451	8	21	21	NUM
taxlaw-2825	451	9	such	such	DET
taxlaw-2825	451	10	a	a	DET
taxlaw-2825	451	11	way	way	NOUN
taxlaw-2825	451	12	that	that	PRON
taxlaw-2825	451	13	makes	make	VERB
taxlaw-2825	451	14	achieving	achieve	VERB
taxlaw-2825	451	15	revenue	revenue	NOUN
taxlaw-2825	451	16	neutrality	neutrality	NOUN
taxlaw-2825	451	17	and	and	CCONJ
taxlaw-2825	451	18	avoiding	avoid	VERB
taxlaw-2825	451	19	the	the	DET
taxlaw-2825	451	20	byrd	byrd	PROPN
taxlaw-2825	451	21	rule	rule	NOUN
taxlaw-2825	451	22	and	and	CCONJ
taxlaw-2825	451	23	spo	spo	X
taxlaw-2825	451	24	much	much	ADV
taxlaw-2825	451	25	easier	easy	ADJ
taxlaw-2825	451	26	than	than	SCONJ
taxlaw-2825	451	27	it	it	PRON
taxlaw-2825	451	28	is	be	AUX
taxlaw-2825	451	29	for	for	ADP
taxlaw-2825	451	30	their	their	PRON
taxlaw-2825	451	31	mandatory	mandatory	ADJ
taxlaw-2825	451	32	spending	spending	NOUN
taxlaw-2825	451	33	program	program	NOUN
taxlaw-2825	451	34	counterparts	counterpart	NOUN
taxlaw-2825	451	35	.	.	PUNCT
taxlaw-2825	452	1	99	99	NUM
taxlaw-2825	453	1	moreover	moreover	ADV
taxlaw-2825	453	2	,	,	PUNCT
taxlaw-2825	453	3	specialized	specialized	ADJ
taxlaw-2825	453	4	tax	tax	NOUN
taxlaw-2825	453	5	provisions	provision	NOUN
taxlaw-2825	453	6	are	be	AUX
taxlaw-2825	453	7	considered	consider	VERB
taxlaw-2825	453	8	to	to	PART
taxlaw-2825	453	9	be	be	AUX
taxlaw-2825	453	10	less	less	ADJ
taxlaw-2825	453	11	salient	salient	NOUN
taxlaw-2825	453	12	(	(	PUNCT
taxlaw-2825	453	13	or	or	CCONJ
taxlaw-2825	453	14	obvious	obvious	ADJ
taxlaw-2825	453	15	)	)	PUNCT
taxlaw-2825	453	16	to	to	ADP
taxlaw-2825	453	17	the	the	DET
taxlaw-2825	453	18	public	public	NOUN
taxlaw-2825	453	19	than	than	ADP
taxlaw-2825	453	20	equivalent	equivalent	ADJ
taxlaw-2825	453	21	direct	direct	ADJ
taxlaw-2825	453	22	spending	spending	NOUN
taxlaw-2825	453	23	measures	measure	NOUN
taxlaw-2825	453	24	.	.	PUNCT
taxlaw-2825	454	1	100	100	NUM
taxlaw-2825	454	2	it	it	PRON
taxlaw-2825	454	3	is	be	AUX
taxlaw-2825	454	4	well	well	ADV
taxlaw-2825	454	5	established	establish	VERB
taxlaw-2825	454	6	that	that	SCONJ
taxlaw-2825	454	7	the	the	DET
taxlaw-2825	454	8	internal	internal	ADJ
taxlaw-2825	454	9	revenue	revenue	NOUN
taxlaw-2825	454	10	code	code	NOUN
taxlaw-2825	454	11	is	be	AUX
taxlaw-2825	454	12	a	a	DET
taxlaw-2825	454	13	complex	complex	ADJ
taxlaw-2825	454	14	labyrinth	labyrinth	NOUN
taxlaw-2825	454	15	of	of	ADP
taxlaw-2825	454	16	rules	rule	NOUN
taxlaw-2825	454	17	that	that	PRON
taxlaw-2825	454	18	leaves	leave	VERB
taxlaw-2825	454	19	even	even	ADV
taxlaw-2825	454	20	the	the	DET
taxlaw-2825	454	21	most	most	ADV
taxlaw-2825	454	22	seasoned	season	VERB
taxlaw-2825	454	23	tax	tax	NOUN
taxlaw-2825	454	24	professionals	professional	NOUN
taxlaw-2825	454	25	at	at	ADP
taxlaw-2825	454	26	times	time	NOUN
taxlaw-2825	454	27	scratching	scratch	VERB
taxlaw-2825	454	28	their	their	PRON
taxlaw-2825	454	29	heads	head	NOUN
taxlaw-2825	454	30	.	.	PUNCT
taxlaw-2825	455	1	not	not	PART
taxlaw-2825	455	2	surprisingly	surprisingly	ADV
taxlaw-2825	455	3	,	,	PUNCT
taxlaw-2825	455	4	legislators	legislator	NOUN
taxlaw-2825	455	5	have	have	AUX
taxlaw-2825	455	6	found	find	VERB
taxlaw-2825	455	7	that	that	SCONJ
taxlaw-2825	455	8	it	it	PRON
taxlaw-2825	455	9	is	be	AUX
taxlaw-2825	455	10	much	much	ADV
taxlaw-2825	455	11	easier	easy	ADJ
taxlaw-2825	455	12	to	to	PART
taxlaw-2825	455	13	hide	hide	VERB
taxlaw-2825	455	14	targeted	targeted	ADJ
taxlaw-2825	455	15	legislation	legislation	NOUN
taxlaw-2825	455	16	benefiting	benefit	VERB
taxlaw-2825	455	17	their	their	PRON
taxlaw-2825	455	18	favorite	favorite	ADJ
taxlaw-2825	455	19	interest	interest	NOUN
taxlaw-2825	455	20	groups	group	NOUN
taxlaw-2825	455	21	among	among	ADP
taxlaw-2825	455	22	the	the	DET
taxlaw-2825	455	23	morass	morass	NOUN
taxlaw-2825	455	24	of	of	ADP
taxlaw-2825	455	25	existing	exist	VERB
taxlaw-2825	455	26	tax	tax	NOUN
taxlaw-2825	455	27	rules	rule	NOUN
taxlaw-2825	455	28	than	than	SCONJ
taxlaw-2825	455	29	it	it	PRON
taxlaw-2825	455	30	is	be	AUX
taxlaw-2825	455	31	to	to	PART
taxlaw-2825	455	32	propose	propose	VERB
taxlaw-2825	455	33	a	a	DET
taxlaw-2825	455	34	stand	stand	VERB
taxlaw-2825	455	35	-	-	PUNCT
taxlaw-2825	455	36	alone	alone	ADV
taxlaw-2825	455	37	traditional	traditional	ADJ
taxlaw-2825	455	38	spending	spending	NOUN
taxlaw-2825	455	39	provision	provision	NOUN
taxlaw-2825	455	40	.	.	PUNCT
taxlaw-2825	456	1	indeed	indeed	ADV
taxlaw-2825	456	2	,	,	PUNCT
taxlaw-2825	456	3	it	it	PRON
taxlaw-2825	456	4	is	be	AUX
taxlaw-2825	456	5	sometimes	sometimes	ADV
taxlaw-2825	456	6	impossible	impossible	ADJ
taxlaw-2825	456	7	to	to	PART
taxlaw-2825	456	8	determine	determine	VERB
taxlaw-2825	456	9	from	from	ADP
taxlaw-2825	456	10	the	the	DET
taxlaw-2825	456	11	face	face	NOUN
taxlaw-2825	456	12	of	of	ADP
taxlaw-2825	456	13	a	a	DET
taxlaw-2825	456	14	tax	tax	NOUN
taxlaw-2825	456	15	statute	statute	NOUN
taxlaw-2825	456	16	what	what	PRON
taxlaw-2825	456	17	subset	subset	NOUN
taxlaw-2825	456	18	of	of	ADP
taxlaw-2825	456	19	taxpayers	taxpayer	NOUN
taxlaw-2825	456	20	are	be	AUX
taxlaw-2825	456	21	actually	actually	ADV
taxlaw-2825	456	22	affected	affect	VERB
taxlaw-2825	456	23	by	by	ADP
taxlaw-2825	456	24	its	its	PRON
taxlaw-2825	456	25	terms	term	NOUN
taxlaw-2825	456	26	and	and	CCONJ
taxlaw-2825	456	27	what	what	PRON
taxlaw-2825	456	28	any	any	DET
taxlaw-2825	456	29	impact	impact	NOUN
taxlaw-2825	456	30	would	would	AUX
taxlaw-2825	456	31	be	be	AUX
taxlaw-2825	456	32	.	.	PUNCT
taxlaw-2825	457	1	101	101	NUM
taxlaw-2825	457	2	for	for	ADP
taxlaw-2825	457	3	instance	instance	NOUN
taxlaw-2825	457	4	,	,	PUNCT
taxlaw-2825	457	5	the	the	DET
taxlaw-2825	457	6	average	average	ADJ
taxlaw-2825	457	7	voter	voter	NOUN
taxlaw-2825	457	8	may	may	AUX
taxlaw-2825	457	9	not	not	PART
taxlaw-2825	457	10	understand	understand	VERB
taxlaw-2825	457	11	the	the	DET
taxlaw-2825	457	12	economic	economic	ADJ
taxlaw-2825	457	13	impact	impact	NOUN
taxlaw-2825	457	14	that	that	PRON
taxlaw-2825	457	15	adjusting	adjust	VERB
taxlaw-2825	457	16	the	the	DET
taxlaw-2825	457	17	phase	phase	NOUN
taxlaw-2825	457	18	-	-	PUNCT
taxlaw-2825	457	19	in	in	NOUN
taxlaw-2825	457	20	or	or	CCONJ
taxlaw-2825	457	21	phase	phase	NOUN
taxlaw-2825	457	22	-	-	PUNCT
taxlaw-2825	457	23	out	out	ADP
taxlaw-2825	457	24	levels	level	NOUN
taxlaw-2825	457	25	of	of	ADP
taxlaw-2825	457	26	a	a	DET
taxlaw-2825	457	27	particular	particular	ADJ
taxlaw-2825	457	28	deduction	deduction	NOUN
taxlaw-2825	457	29	will	will	AUX
taxlaw-2825	457	30	have	have	VERB
taxlaw-2825	457	31	or	or	CCONJ
taxlaw-2825	457	32	to	to	ADP
taxlaw-2825	457	33	what	what	DET
taxlaw-2825	457	34	extent	extent	NOUN
taxlaw-2825	457	35	the	the	DET
taxlaw-2825	457	36	double	double	ADJ
taxlaw-2825	457	37	-	-	PUNCT
taxlaw-2825	457	38	declining	decline	VERB
taxlaw-2825	457	39	balance	balance	NOUN
taxlaw-2825	457	40	depreciation	depreciation	NOUN
taxlaw-2825	457	41	method	method	NOUN
taxlaw-2825	457	42	will	will	AUX
taxlaw-2825	457	43	favorably	favorably	ADV
taxlaw-2825	457	44	impact	impact	VERB
taxlaw-2825	457	45	taxpayers	taxpayer	NOUN
taxlaw-2825	457	46	versus	versus	ADP
taxlaw-2825	457	47	the	the	DET
taxlaw-2825	457	48	straight	straight	ADJ
taxlaw-2825	457	49	-	-	PUNCT
taxlaw-2825	457	50	line	line	NOUN
taxlaw-2825	457	51	method	method	NOUN
taxlaw-2825	457	52	.	.	PUNCT
taxlaw-2825	458	1	102	102	NUM
taxlaw-2825	458	2	on	on	ADP
taxlaw-2825	458	3	the	the	DET
taxlaw-2825	458	4	other	other	ADJ
taxlaw-2825	458	5	hand	hand	NOUN
taxlaw-2825	458	6	,	,	PUNCT
taxlaw-2825	458	7	if	if	SCONJ
taxlaw-2825	458	8	a	a	DET
taxlaw-2825	458	9	law	law	NOUN
taxlaw-2825	458	10	is	be	AUX
taxlaw-2825	458	11	proposed	propose	VERB
taxlaw-2825	458	12	to	to	PART
taxlaw-2825	458	13	give	give	VERB
taxlaw-2825	458	14	a	a	DET
taxlaw-2825	458	15	particular	particular	ADJ
taxlaw-2825	458	16	industry	industry	NOUN
taxlaw-2825	458	17	group	group	NOUN
taxlaw-2825	458	18	cash	cash	NOUN
taxlaw-2825	458	19	subsidies	subsidy	NOUN
taxlaw-2825	458	20	through	through	ADP
taxlaw-2825	458	21	a	a	DET
taxlaw-2825	458	22	mandatory	mandatory	ADJ
taxlaw-2825	458	23	spending	spending	NOUN
taxlaw-2825	458	24	program	program	NOUN
taxlaw-2825	458	25	,	,	PUNCT
taxlaw-2825	458	26	the	the	DET
taxlaw-2825	458	27	economic	economic	ADJ
taxlaw-2825	458	28	transfer	transfer	NOUN
taxlaw-2825	458	29	of	of	ADP
taxlaw-2825	458	30	money	money	NOUN
taxlaw-2825	458	31	from	from	ADP
taxlaw-2825	458	32	the	the	DET
taxlaw-2825	458	33	fisc	fisc	NOUN
taxlaw-2825	458	34	to	to	ADP
taxlaw-2825	458	35	the	the	DET
taxlaw-2825	458	36	interested	interested	ADJ
taxlaw-2825	458	37	group	group	NOUN
taxlaw-2825	458	38	may	may	AUX
taxlaw-2825	458	39	be	be	AUX
taxlaw-2825	458	40	much	much	ADV
taxlaw-2825	458	41	more	more	ADV
taxlaw-2825	458	42	transparent	transparent	ADJ
taxlaw-2825	458	43	to	to	ADP
taxlaw-2825	458	44	the	the	DET
taxlaw-2825	458	45	voting	voting	NOUN
taxlaw-2825	458	46	public	public	NOUN
taxlaw-2825	458	47	at	at	ADP
taxlaw-2825	458	48	large	large	ADJ
taxlaw-2825	458	49	.	.	PUNCT
taxlaw-2825	459	1	similarly	similarly	ADV
taxlaw-2825	459	2	,	,	PUNCT
taxlaw-2825	459	3	the	the	DET
taxlaw-2825	459	4	temporary	temporary	ADJ
taxlaw-2825	459	5	nature	nature	NOUN
taxlaw-2825	459	6	of	of	ADP
taxlaw-2825	459	7	tax	tax	NOUN
taxlaw-2825	459	8	provisions	provision	NOUN
taxlaw-2825	459	9	can	can	AUX
taxlaw-2825	459	10	provide	provide	VERB
taxlaw-2825	459	11	a	a	DET
taxlaw-2825	459	12	further	further	ADJ
taxlaw-2825	459	13	dimension	dimension	NOUN
taxlaw-2825	459	14	to	to	PART
taxlaw-2825	459	15	obscure	obscure	VERB
taxlaw-2825	459	16	politically	politically	ADV
taxlaw-2825	459	17	motivated	motivated	ADJ
taxlaw-2825	459	18	behavior	behavior	NOUN
taxlaw-2825	459	19	.	.	PUNCT
taxlaw-2825	460	1	for	for	ADP
taxlaw-2825	460	2	example	example	NOUN
taxlaw-2825	460	3	,	,	PUNCT
taxlaw-2825	460	4	fiscal	fiscal	ADJ
taxlaw-2825	460	5	conservatives	conservative	NOUN
taxlaw-2825	460	6	have	have	AUX
taxlaw-2825	460	7	been	be	AUX
taxlaw-2825	460	8	known	know	VERB
taxlaw-2825	460	9	to	to	PART
taxlaw-2825	460	10	favor	favor	VERB
taxlaw-2825	460	11	temporary	temporary	ADJ
taxlaw-2825	460	12	tax	tax	NOUN
taxlaw-2825	460	13	expenditures	expenditure	NOUN
taxlaw-2825	460	14	because	because	SCONJ
taxlaw-2825	460	15	when	when	SCONJ
taxlaw-2825	460	16	necessary	necessary	ADJ
taxlaw-2825	460	17	,	,	PUNCT
taxlaw-2825	460	18	they	they	PRON
taxlaw-2825	460	19	are	be	AUX
taxlaw-2825	460	20	able	able	ADJ
taxlaw-2825	460	21	to	to	PART
taxlaw-2825	460	22	consent	consent	VERB
taxlaw-2825	460	23	to	to	ADP
taxlaw-2825	460	24	tax	tax	NOUN
taxlaw-2825	460	25	increases	increase	NOUN
taxlaw-2825	460	26	without	without	ADP
taxlaw-2825	460	27	taking	take	VERB
taxlaw-2825	460	28	affirmative	affirmative	ADJ
taxlaw-2825	460	29	legislative	legislative	ADJ
taxlaw-2825	460	30	action	action	NOUN
taxlaw-2825	460	31	for	for	ADP
taxlaw-2825	460	32	which	which	PRON
taxlaw-2825	460	33	their	their	PRON
taxlaw-2825	460	34	constituents	constituent	NOUN
taxlaw-2825	460	35	may	may	AUX
taxlaw-2825	460	36	negatively	negatively	ADV
taxlaw-2825	460	37	judge	judge	VERB
taxlaw-2825	460	38	them	they	PRON
taxlaw-2825	460	39	.	.	PUNCT
taxlaw-2825	461	1	103	103	NUM
taxlaw-2825	462	1	rather	rather	ADV
taxlaw-2825	462	2	,	,	PUNCT
taxlaw-2825	462	3	if	if	SCONJ
taxlaw-2825	462	4	a	a	DET
taxlaw-2825	462	5	tax	tax	NOUN
taxlaw-2825	462	6	expenditure	expenditure	NOUN
taxlaw-2825	462	7	expires	expire	VERB
taxlaw-2825	462	8	,	,	PUNCT
taxlaw-2825	462	9	the	the	DET
taxlaw-2825	462	10	politician	politician	NOUN
taxlaw-2825	462	11	may	may	AUX
taxlaw-2825	462	12	simply	simply	ADV
taxlaw-2825	462	13	fail	fail	VERB
taxlaw-2825	462	14	to	to	PART
taxlaw-2825	462	15	act	act	VERB
taxlaw-2825	462	16	to	to	PART
taxlaw-2825	462	17	renew	renew	VERB
taxlaw-2825	462	18	the	the	DET
taxlaw-2825	462	19	provision	provision	NOUN
taxlaw-2825	462	20	.	.	PUNCT
taxlaw-2825	463	1	this	this	DET
taxlaw-2825	463	2	inaction	inaction	NOUN
taxlaw-2825	463	3	will	will	AUX
taxlaw-2825	463	4	result	result	VERB
taxlaw-2825	463	5	in	in	ADP
taxlaw-2825	463	6	an	an	DET
taxlaw-2825	463	7	overall	overall	ADJ
taxlaw-2825	463	8	increase	increase	NOUN
taxlaw-2825	463	9	in	in	ADP
taxlaw-2825	463	10	tax	tax	NOUN
taxlaw-2825	463	11	revenues	revenue	NOUN
taxlaw-2825	463	12	,	,	PUNCT
taxlaw-2825	463	13	but	but	CCONJ
taxlaw-2825	463	14	optically	optically	ADV
taxlaw-2825	463	15	the	the	DET
taxlaw-2825	463	16	public	public	ADJ
taxlaw-2825	463	17	perception	perception	NOUN
taxlaw-2825	463	18	of	of	ADP
taxlaw-2825	463	19	the	the	DET
taxlaw-2825	463	20	politician	politician	NOUN
taxlaw-2825	463	21	would	would	AUX
taxlaw-2825	463	22	presumably	presumably	ADV
taxlaw-2825	463	23	be	be	AUX
taxlaw-2825	463	24	much	much	ADV
taxlaw-2825	463	25	more	more	ADV
taxlaw-2825	463	26	favorable	favorable	ADJ
taxlaw-2825	463	27	than	than	SCONJ
taxlaw-2825	463	28	it	it	PRON
taxlaw-2825	463	29	would	would	AUX
taxlaw-2825	463	30	if	if	SCONJ
taxlaw-2825	463	31	he	he	PRON
taxlaw-2825	463	32	or	or	CCONJ
taxlaw-2825	463	33	she	she	PRON
taxlaw-2825	463	34	voted	vote	VERB
taxlaw-2825	463	35	favorably	favorably	ADV
taxlaw-2825	463	36	for	for	ADP
taxlaw-2825	463	37	a	a	DET
taxlaw-2825	463	38	bill	bill	NOUN
taxlaw-2825	463	39	increasing	increase	VERB
taxlaw-2825	463	40	taxes	taxis	NOUN
taxlaw-2825	463	41	.	.	PUNCT
taxlaw-2825	464	1	the	the	DET
taxlaw-2825	464	2	diminished	diminished	ADJ
taxlaw-2825	464	3	political	political	ADJ
taxlaw-2825	464	4	transparency	transparency	NOUN
taxlaw-2825	464	5	of	of	ADP
taxlaw-2825	464	6	tax	tax	NOUN
taxlaw-2825	464	7	expenditures	expenditure	NOUN
taxlaw-2825	464	8	can	can	AUX
taxlaw-2825	464	9	lead	lead	VERB
taxlaw-2825	464	10	to	to	ADP
taxlaw-2825	464	11	several	several	ADJ
taxlaw-2825	464	12	problems	problem	NOUN
taxlaw-2825	464	13	.	.	PUNCT
taxlaw-2825	465	1	first	first	ADV
taxlaw-2825	465	2	,	,	PUNCT
taxlaw-2825	465	3	diminished	diminish	VERB
taxlaw-2825	465	4	transparency	transparency	NOUN
taxlaw-2825	465	5	can	can	AUX
taxlaw-2825	465	6	result	result	VERB
taxlaw-2825	465	7	in	in	ADP
taxlaw-2825	465	8	a	a	DET
taxlaw-2825	465	9	diminished	diminished	ADJ
taxlaw-2825	465	10	ability	ability	NOUN
taxlaw-2825	465	11	to	to	PART
taxlaw-2825	465	12	successfully	successfully	ADV
taxlaw-2825	465	13	motivate	motivate	VERB
taxlaw-2825	465	14	political	political	ADJ
taxlaw-2825	465	15	opposition	opposition	NOUN
taxlaw-2825	465	16	at	at	ADP
taxlaw-2825	465	17	the	the	DET
taxlaw-2825	465	18	time	time	NOUN
taxlaw-2825	465	19	of	of	ADP
taxlaw-2825	465	20	enactment	enactment	NOUN
taxlaw-2825	465	21	.	.	PUNCT
taxlaw-2825	466	1	this	this	PRON
taxlaw-2825	466	2	can	can	AUX
taxlaw-2825	466	3	cause	cause	VERB
taxlaw-2825	466	4	even	even	ADV
taxlaw-2825	466	5	more	more	ADJ
taxlaw-2825	466	6	funds	fund	NOUN
taxlaw-2825	466	7	to	to	PART
taxlaw-2825	466	8	be	be	AUX
taxlaw-2825	466	9	funneled	funnel	VERB
taxlaw-2825	466	10	to	to	ADP
taxlaw-2825	466	11	targeted	target	VERB
taxlaw-2825	466	12	interest	interest	NOUN
taxlaw-2825	466	13	groups	group	NOUN
taxlaw-2825	466	14	that	that	PRON
taxlaw-2825	466	15	are	be	AUX
taxlaw-2825	466	16	able	able	ADJ
taxlaw-2825	466	17	to	to	PART
taxlaw-2825	466	18	effectively	effectively	ADV
taxlaw-2825	466	19	capture	capture	VERB
taxlaw-2825	466	20	legislative	legislative	ADJ
taxlaw-2825	466	21	actors	actor	NOUN
taxlaw-2825	466	22	by	by	ADP
taxlaw-2825	466	23	paying	pay	VERB
taxlaw-2825	466	24	rents	rent	NOUN
taxlaw-2825	466	25	.	.	PUNCT
taxlaw-2825	467	1	the	the	DET
taxlaw-2825	467	2	diffuse	diffuse	PROPN
taxlaw-2825	467	3	majority	majority	NOUN
taxlaw-2825	467	4	will	will	AUX
taxlaw-2825	467	5	be	be	AUX
taxlaw-2825	467	6	less	less	ADV
taxlaw-2825	467	7	able	able	ADJ
taxlaw-2825	467	8	to	to	PART
taxlaw-2825	467	9	detect	detect	VERB
taxlaw-2825	467	10	,	,	PUNCT
taxlaw-2825	467	11	and	and	CCONJ
taxlaw-2825	467	12	thus	thus	ADV
taxlaw-2825	467	13	respond	respond	VERB
taxlaw-2825	467	14	,	,	PUNCT
taxlaw-2825	467	15	to	to	ADP
taxlaw-2825	467	16	the	the	DET
taxlaw-2825	467	17	passage	passage	NOUN
taxlaw-2825	467	18	of	of	ADP
taxlaw-2825	467	19	special	special	ADJ
taxlaw-2825	467	20	targeted	target	VERB
taxlaw-2825	467	21	tax	tax	NOUN
taxlaw-2825	467	22	provisions	provision	NOUN
taxlaw-2825	467	23	.	.	PUNCT
taxlaw-2825	468	1	as	as	ADP
taxlaw-2825	468	2	a	a	DET
taxlaw-2825	468	3	result	result	NOUN
taxlaw-2825	468	4	,	,	PUNCT
taxlaw-2825	468	5	the	the	DET
taxlaw-2825	468	6	organized	organize	VERB
taxlaw-2825	468	7	minority	minority	NOUN
taxlaw-2825	468	8	will	will	AUX
taxlaw-2825	468	9	be	be	AUX
taxlaw-2825	468	10	able	able	ADJ
taxlaw-2825	468	11	to	to	PART
taxlaw-2825	468	12	reap	reap	VERB
taxlaw-2825	468	13	economic	economic	ADJ
taxlaw-2825	468	14	gains	gain	NOUN
taxlaw-2825	468	15	at	at	ADP
taxlaw-2825	468	16	the	the	DET
taxlaw-2825	468	17	expense	expense	NOUN
taxlaw-2825	468	18	of	of	ADP
taxlaw-2825	468	19	the	the	DET
taxlaw-2825	468	20	more	more	ADV
taxlaw-2825	468	21	disorganized	disorganized	ADJ
taxlaw-2825	468	22	majority	majority	NOUN
taxlaw-2825	468	23	.	.	PUNCT
taxlaw-2825	469	1	if	if	SCONJ
taxlaw-2825	469	2	a	a	DET
taxlaw-2825	469	3	targeted	target	VERB
taxlaw-2825	469	4	tax	tax	NOUN
taxlaw-2825	469	5	provision	provision	NOUN
taxlaw-2825	469	6	results	result	NOUN
taxlaw-2825	469	7	in	in	ADP
taxlaw-2825	469	8	an	an	DET
taxlaw-2825	469	9	increased	increase	VERB
taxlaw-2825	469	10	economic	economic	ADJ
taxlaw-2825	469	11	burden	burden	NOUN
taxlaw-2825	469	12	to	to	ADP
taxlaw-2825	469	13	the	the	DET
taxlaw-2825	469	14	average	average	ADJ
taxlaw-2825	469	15	taxpayer	taxpayer	NOUN
taxlaw-2825	469	16	that	that	PRON
taxlaw-2825	469	17	is	be	AUX
taxlaw-2825	469	18	so	so	ADV
taxlaw-2825	469	19	small	small	ADJ
taxlaw-2825	469	20	they	they	PRON
taxlaw-2825	469	21	would	would	AUX
taxlaw-2825	469	22	not	not	PART
taxlaw-2825	469	23	rationally	rationally	ADV
taxlaw-2825	469	24	organize	organize	VERB
taxlaw-2825	469	25	to	to	PART
taxlaw-2825	469	26	oppose	oppose	VERB
taxlaw-2825	469	27	the	the	DET
taxlaw-2825	469	28	provision	provision	NOUN
taxlaw-2825	469	29	even	even	ADV
taxlaw-2825	469	30	if	if	SCONJ
taxlaw-2825	469	31	they	they	PRON
taxlaw-2825	469	32	were	be	AUX
taxlaw-2825	469	33	aware	aware	ADJ
taxlaw-2825	469	34	of	of	ADP
taxlaw-2825	469	35	it	it	PRON
taxlaw-2825	469	36	,	,	PUNCT
taxlaw-2825	469	37	the	the	DET
taxlaw-2825	469	38	reduced	reduced	ADJ
taxlaw-2825	469	39	salience	salience	NOUN
taxlaw-2825	469	40	of	of	ADP
taxlaw-2825	469	41	targeted	target	VERB
taxlaw-2825	469	42	tax	tax	NOUN
taxlaw-2825	469	43	provisions	provision	NOUN
taxlaw-2825	469	44	still	still	ADV
taxlaw-2825	469	45	diminishes	diminish	VERB
taxlaw-2825	469	46	the	the	DET
taxlaw-2825	469	47	ability	ability	NOUN
taxlaw-2825	469	48	of	of	ADP
taxlaw-2825	469	49	constituents	constituent	NOUN
taxlaw-2825	469	50	to	to	PART
taxlaw-2825	469	51	exercise	exercise	VERB
taxlaw-2825	469	52	checks	check	NOUN
taxlaw-2825	469	53	and	and	CCONJ
taxlaw-2825	469	54	balances	balance	NOUN
taxlaw-2825	469	55	on	on	ADP
taxlaw-2825	469	56	their	their	PRON
taxlaw-2825	469	57	elected	elect	VERB
taxlaw-2825	469	58	officials	official	NOUN
taxlaw-2825	469	59	.	.	PUNCT
taxlaw-2825	470	1	if	if	SCONJ
taxlaw-2825	470	2	legislators	legislator	NOUN
taxlaw-2825	470	3	are	be	AUX
taxlaw-2825	470	4	aware	aware	ADJ
taxlaw-2825	470	5	that	that	SCONJ
taxlaw-2825	470	6	their	their	PRON
taxlaw-2825	470	7	behavior	behavior	NOUN
taxlaw-2825	470	8	is	be	AUX
taxlaw-2825	470	9	not	not	PART
taxlaw-2825	470	10	evident	evident	ADJ
taxlaw-2825	470	11	to	to	ADP
taxlaw-2825	470	12	the	the	DET
taxlaw-2825	470	13	voting	voting	NOUN
taxlaw-2825	470	14	public	public	NOUN
taxlaw-2825	470	15	,	,	PUNCT
taxlaw-2825	470	16	they	they	PRON
taxlaw-2825	470	17	may	may	AUX
taxlaw-2825	470	18	be	be	AUX
taxlaw-2825	470	19	99	99	NUM
taxlaw-2825	470	20	see	see	NOUN
taxlaw-2825	470	21	discussion	discussion	NOUN
taxlaw-2825	470	22	in	in	ADP
taxlaw-2825	470	23	section	section	NOUN
taxlaw-2825	470	24	iii.a	iii.a	PROPN
taxlaw-2825	470	25	supra	supra	NOUN
taxlaw-2825	470	26	.	.	PUNCT
taxlaw-2825	471	1	100	100	NUM
taxlaw-2825	471	2	kleinbard	kleinbard	ADJ
taxlaw-2825	471	3	,	,	PUNCT
taxlaw-2825	471	4	supra	supra	PROPN
taxlaw-2825	471	5	note	note	NOUN
taxlaw-2825	471	6	6	6	NUM
taxlaw-2825	471	7	,	,	PUNCT
taxlaw-2825	471	8	at	at	ADP
taxlaw-2825	471	9	6	6	NUM
taxlaw-2825	471	10	-	-	SYM
taxlaw-2825	471	11	7	7	NUM
taxlaw-2825	471	12	;	;	PUNCT
taxlaw-2825	471	13	schenk	schenk	PROPN
taxlaw-2825	471	14	,	,	PUNCT
taxlaw-2825	471	15	supra	supra	PROPN
taxlaw-2825	471	16	note	note	NOUN
taxlaw-2825	471	17	97	97	NUM
taxlaw-2825	471	18	.	.	PUNCT
taxlaw-2825	472	1	101	101	NUM
taxlaw-2825	472	2	schenk	schenk	NOUN
taxlaw-2825	472	3	,	,	PUNCT
taxlaw-2825	472	4	supra	supra	PROPN
taxlaw-2825	472	5	note	note	PROPN
taxlaw-2825	472	6	97	97	NUM
taxlaw-2825	472	7	,	,	PUNCT
taxlaw-2825	472	8	at	at	ADP
taxlaw-2825	472	9	257	257	NUM
taxlaw-2825	472	10	.	.	PUNCT
taxlaw-2825	472	11	102	102	NUM
taxlaw-2825	472	12	the	the	DET
taxlaw-2825	472	13	double	double	ADJ
taxlaw-2825	472	14	-	-	PUNCT
taxlaw-2825	472	15	declining	decline	VERB
taxlaw-2825	472	16	balance	balance	NOUN
taxlaw-2825	472	17	depreciation	depreciation	NOUN
taxlaw-2825	472	18	method	method	NOUN
taxlaw-2825	472	19	significantly	significantly	ADV
taxlaw-2825	472	20	accelerates	accelerate	VERB
taxlaw-2825	472	21	depreciation	depreciation	NOUN
taxlaw-2825	472	22	deductions	deduction	NOUN
taxlaw-2825	472	23	as	as	ADP
taxlaw-2825	472	24	compared	compare	VERB
taxlaw-2825	472	25	to	to	ADP
taxlaw-2825	472	26	the	the	DET
taxlaw-2825	472	27	straight	straight	ADJ
taxlaw-2825	472	28	-	-	PUNCT
taxlaw-2825	472	29	line	line	NOUN
taxlaw-2825	472	30	depreciation	depreciation	NOUN
taxlaw-2825	472	31	method	method	NOUN
taxlaw-2825	472	32	.	.	PUNCT
taxlaw-2825	473	1	103	103	NUM
taxlaw-2825	473	2	gleckman	gleckman	NOUN
taxlaw-2825	473	3	,	,	PUNCT
taxlaw-2825	473	4	supra	supra	PROPN
taxlaw-2825	473	5	note	note	NOUN
taxlaw-2825	473	6	72	72	NUM
taxlaw-2825	473	7	(	(	PUNCT
taxlaw-2825	473	8	“	"	PUNCT
taxlaw-2825	473	9	there	there	PRON
taxlaw-2825	473	10	is	be	VERB
taxlaw-2825	473	11	no	no	DET
taxlaw-2825	473	12	chance	chance	NOUN
taxlaw-2825	473	13	that	that	SCONJ
taxlaw-2825	473	14	gop	gop	PROPN
taxlaw-2825	473	15	lawmakers	lawmaker	NOUN
taxlaw-2825	473	16	will	will	AUX
taxlaw-2825	473	17	accept	accept	VERB
taxlaw-2825	473	18	tax	tax	NOUN
taxlaw-2825	473	19	increases	increase	NOUN
taxlaw-2825	473	20	,	,	PUNCT
taxlaw-2825	473	21	but	but	CCONJ
taxlaw-2825	473	22	maybe	maybe	ADV
taxlaw-2825	473	23	they	they	PRON
taxlaw-2825	473	24	would	would	AUX
taxlaw-2825	473	25	accept	accept	VERB
taxlaw-2825	473	26	revenue	revenue	NOUN
taxlaw-2825	473	27	by	by	ADP
taxlaw-2825	473	28	passively	passively	ADV
taxlaw-2825	473	29	conceding	concede	VERB
taxlaw-2825	473	30	the	the	DET
taxlaw-2825	473	31	quiet	quiet	ADJ
taxlaw-2825	473	32	death	death	NOUN
taxlaw-2825	473	33	of	of	ADP
taxlaw-2825	473	34	scores	score	NOUN
taxlaw-2825	473	35	of	of	ADP
taxlaw-2825	473	36	temporary	temporary	ADJ
taxlaw-2825	473	37	tax	tax	NOUN
taxlaw-2825	473	38	cuts	cut	NOUN
taxlaw-2825	473	39	that	that	PRON
taxlaw-2825	473	40	are	be	AUX
taxlaw-2825	473	41	due	due	ADJ
taxlaw-2825	473	42	to	to	PART
taxlaw-2825	473	43	expire	expire	VERB
taxlaw-2825	473	44	at	at	ADP
taxlaw-2825	473	45	the	the	DET
taxlaw-2825	473	46	end	end	NOUN
taxlaw-2825	473	47	of	of	ADP
taxlaw-2825	473	48	this	this	DET
taxlaw-2825	473	49	year	year	NOUN
taxlaw-2825	473	50	.	.	PUNCT
taxlaw-2825	473	51	”	"	PUNCT
taxlaw-2825	473	52	)	)	PUNCT
taxlaw-2825	473	53	.	.	PUNCT
taxlaw-2825	474	1	22	22	NUM
taxlaw-2825	474	2	columbia	columbia	PROPN
taxlaw-2825	474	3	journal	journal	PROPN
taxlaw-2825	474	4	of	of	ADP
taxlaw-2825	474	5	tax	tax	NOUN
taxlaw-2825	474	6	law	law	NOUN
taxlaw-2825	474	7	[	[	X
taxlaw-2825	474	8	vol.6:1	vol.6:1	X
taxlaw-2825	474	9	even	even	ADV
taxlaw-2825	474	10	more	more	ADV
taxlaw-2825	474	11	likely	likely	ADJ
taxlaw-2825	474	12	to	to	PART
taxlaw-2825	474	13	act	act	VERB
taxlaw-2825	474	14	in	in	ADP
taxlaw-2825	474	15	ways	way	NOUN
taxlaw-2825	474	16	that	that	PRON
taxlaw-2825	474	17	are	be	AUX
taxlaw-2825	474	18	contrary	contrary	ADJ
taxlaw-2825	474	19	to	to	ADP
taxlaw-2825	474	20	the	the	DET
taxlaw-2825	474	21	interests	interest	NOUN
taxlaw-2825	474	22	of	of	ADP
taxlaw-2825	474	23	the	the	DET
taxlaw-2825	474	24	majority	majority	NOUN
taxlaw-2825	474	25	of	of	ADP
taxlaw-2825	474	26	their	their	PRON
taxlaw-2825	474	27	constituents	constituent	NOUN
taxlaw-2825	474	28	.	.	PUNCT
taxlaw-2825	475	1	d.	d.	NOUN
taxlaw-2825	475	2	uncertainty	uncertainty	NOUN
taxlaw-2825	475	3	and	and	CCONJ
taxlaw-2825	475	4	inefficiency	inefficiency	NOUN
taxlaw-2825	475	5	the	the	DET
taxlaw-2825	475	6	uncertainty	uncertainty	NOUN
taxlaw-2825	475	7	in	in	ADP
taxlaw-2825	475	8	a	a	DET
taxlaw-2825	475	9	tax	tax	NOUN
taxlaw-2825	475	10	extender	extender	NOUN
taxlaw-2825	475	11	’s	’s	PART
taxlaw-2825	475	12	legal	legal	ADJ
taxlaw-2825	475	13	status	status	NOUN
taxlaw-2825	475	14	caused	cause	VERB
taxlaw-2825	475	15	by	by	ADP
taxlaw-2825	475	16	the	the	DET
taxlaw-2825	475	17	persistent	persistent	ADJ
taxlaw-2825	475	18	use	use	NOUN
taxlaw-2825	475	19	of	of	ADP
taxlaw-2825	475	20	temporary	temporary	ADJ
taxlaw-2825	475	21	legislation	legislation	NOUN
taxlaw-2825	475	22	not	not	PART
taxlaw-2825	475	23	only	only	ADV
taxlaw-2825	475	24	encourages	encourage	VERB
taxlaw-2825	475	25	increased	increase	VERB
taxlaw-2825	475	26	political	political	ADJ
taxlaw-2825	475	27	rent	rent	NOUN
taxlaw-2825	475	28	seeking	seeking	NOUN
taxlaw-2825	475	29	,	,	PUNCT
taxlaw-2825	475	30	but	but	CCONJ
taxlaw-2825	475	31	also	also	ADV
taxlaw-2825	475	32	creates	create	VERB
taxlaw-2825	475	33	significant	significant	ADJ
taxlaw-2825	475	34	planning	planning	NOUN
taxlaw-2825	475	35	and	and	CCONJ
taxlaw-2825	475	36	implementation	implementation	NOUN
taxlaw-2825	475	37	problems	problem	NOUN
taxlaw-2825	475	38	for	for	ADP
taxlaw-2825	475	39	lawmakers	lawmaker	NOUN
taxlaw-2825	475	40	and	and	CCONJ
taxlaw-2825	475	41	affected	affect	VERB
taxlaw-2825	475	42	taxpayers	taxpayer	NOUN
taxlaw-2825	475	43	alike	alike	ADV
taxlaw-2825	475	44	.	.	PUNCT
taxlaw-2825	476	1	when	when	SCONJ
taxlaw-2825	476	2	the	the	DET
taxlaw-2825	476	3	legal	legal	ADJ
taxlaw-2825	476	4	status	status	NOUN
taxlaw-2825	476	5	of	of	ADP
taxlaw-2825	476	6	an	an	DET
taxlaw-2825	476	7	extender	extender	NOUN
taxlaw-2825	476	8	is	be	AUX
taxlaw-2825	476	9	unclear	unclear	ADJ
taxlaw-2825	476	10	,	,	PUNCT
taxlaw-2825	476	11	it	it	PRON
taxlaw-2825	476	12	makes	make	VERB
taxlaw-2825	476	13	it	it	PRON
taxlaw-2825	476	14	extremely	extremely	ADV
taxlaw-2825	476	15	difficult	difficult	ADJ
taxlaw-2825	476	16	for	for	SCONJ
taxlaw-2825	476	17	affected	affect	VERB
taxlaw-2825	476	18	businesses	business	NOUN
taxlaw-2825	476	19	and	and	CCONJ
taxlaw-2825	476	20	individual	individual	ADJ
taxlaw-2825	476	21	taxpayers	taxpayer	NOUN
taxlaw-2825	476	22	to	to	PART
taxlaw-2825	476	23	plan	plan	VERB
taxlaw-2825	476	24	ahead	ahead	ADV
taxlaw-2825	476	25	.	.	PUNCT
taxlaw-2825	477	1	over	over	ADP
taxlaw-2825	477	2	fifty	fifty	NUM
taxlaw-2825	477	3	tax	tax	NOUN
taxlaw-2825	477	4	extenders	extender	NOUN
taxlaw-2825	477	5	are	be	AUX
taxlaw-2825	477	6	sitting	sit	VERB
taxlaw-2825	477	7	in	in	ADP
taxlaw-2825	477	8	legislative	legislative	ADJ
taxlaw-2825	477	9	limbo	limbo	NOUN
taxlaw-2825	477	10	,	,	PUNCT
taxlaw-2825	477	11	including	include	VERB
taxlaw-2825	477	12	the	the	DET
taxlaw-2825	477	13	r&d	r&d	NOUN
taxlaw-2825	477	14	credit	credit	NOUN
taxlaw-2825	477	15	,	,	PUNCT
taxlaw-2825	477	16	the	the	DET
taxlaw-2825	477	17	subpart	subpart	NOUN
taxlaw-2825	477	18	f	f	NOUN
taxlaw-2825	477	19	exception	exception	NOUN
taxlaw-2825	477	20	for	for	ADP
taxlaw-2825	477	21	active	active	ADJ
taxlaw-2825	477	22	financing	financing	NOUN
taxlaw-2825	477	23	,	,	PUNCT
taxlaw-2825	477	24	and	and	CCONJ
taxlaw-2825	477	25	the	the	DET
taxlaw-2825	477	26	deduction	deduction	NOUN
taxlaw-2825	477	27	for	for	ADP
taxlaw-2825	477	28	state	state	NOUN
taxlaw-2825	477	29	and	and	CCONJ
taxlaw-2825	477	30	local	local	ADJ
taxlaw-2825	477	31	taxes	taxis	NOUN
taxlaw-2825	477	32	.	.	PUNCT
taxlaw-2825	478	1	104	104	NUM
taxlaw-2825	478	2	while	while	SCONJ
taxlaw-2825	478	3	it	it	PRON
taxlaw-2825	478	4	is	be	AUX
taxlaw-2825	478	5	anticipated	anticipate	VERB
taxlaw-2825	478	6	that	that	SCONJ
taxlaw-2825	478	7	they	they	PRON
taxlaw-2825	478	8	all	all	PRON
taxlaw-2825	478	9	will	will	AUX
taxlaw-2825	478	10	be	be	AUX
taxlaw-2825	478	11	extended	extend	VERB
taxlaw-2825	478	12	in	in	ADP
taxlaw-2825	478	13	some	some	DET
taxlaw-2825	478	14	form	form	NOUN
taxlaw-2825	478	15	,	,	PUNCT
taxlaw-2825	478	16	given	give	VERB
taxlaw-2825	478	17	the	the	DET
taxlaw-2825	478	18	current	current	ADJ
taxlaw-2825	478	19	hostile	hostile	ADJ
taxlaw-2825	478	20	budget	budget	NOUN
taxlaw-2825	478	21	environment	environment	NOUN
taxlaw-2825	478	22	,	,	PUNCT
taxlaw-2825	478	23	nothing	nothing	PRON
taxlaw-2825	478	24	is	be	AUX
taxlaw-2825	478	25	guaranteed	guarantee	VERB
taxlaw-2825	478	26	.	.	PUNCT
taxlaw-2825	479	1	105	105	NUM
taxlaw-2825	479	2	even	even	ADV
taxlaw-2825	479	3	if	if	SCONJ
taxlaw-2825	479	4	all	all	PRON
taxlaw-2825	479	5	of	of	ADP
taxlaw-2825	479	6	the	the	DET
taxlaw-2825	479	7	extenders	extender	NOUN
taxlaw-2825	479	8	are	be	AUX
taxlaw-2825	479	9	renewed	renew	VERB
taxlaw-2825	479	10	,	,	PUNCT
taxlaw-2825	479	11	congressional	congressional	ADJ
taxlaw-2825	479	12	staffers	staffer	NOUN
taxlaw-2825	479	13	have	have	AUX
taxlaw-2825	479	14	indicated	indicate	VERB
taxlaw-2825	479	15	that	that	SCONJ
taxlaw-2825	479	16	congress	congress	PROPN
taxlaw-2825	479	17	will	will	AUX
taxlaw-2825	479	18	not	not	PART
taxlaw-2825	479	19	act	act	VERB
taxlaw-2825	479	20	on	on	ADP
taxlaw-2825	479	21	legislation	legislation	NOUN
taxlaw-2825	479	22	until	until	ADP
taxlaw-2825	479	23	the	the	DET
taxlaw-2825	479	24	end	end	NOUN
taxlaw-2825	479	25	of	of	ADP
taxlaw-2825	479	26	the	the	DET
taxlaw-2825	479	27	year	year	NOUN
taxlaw-2825	479	28	.	.	PUNCT
taxlaw-2825	480	1	106	106	NUM
taxlaw-2825	480	2	when	when	SCONJ
taxlaw-2825	480	3	extenders	extender	NOUN
taxlaw-2825	480	4	are	be	AUX
taxlaw-2825	480	5	intended	intend	VERB
taxlaw-2825	480	6	to	to	PART
taxlaw-2825	480	7	encourage	encourage	VERB
taxlaw-2825	480	8	particular	particular	ADJ
taxlaw-2825	480	9	taxpayer	taxpayer	NOUN
taxlaw-2825	480	10	behaviors	behavior	NOUN
taxlaw-2825	480	11	,	,	PUNCT
taxlaw-2825	480	12	such	such	ADJ
taxlaw-2825	480	13	as	as	ADP
taxlaw-2825	480	14	innovation	innovation	NOUN
taxlaw-2825	480	15	with	with	ADP
taxlaw-2825	480	16	the	the	DET
taxlaw-2825	480	17	r&d	r&d	NOUN
taxlaw-2825	480	18	credit	credit	NOUN
taxlaw-2825	480	19	,	,	PUNCT
taxlaw-2825	480	20	their	their	PRON
taxlaw-2825	480	21	purpose	purpose	NOUN
taxlaw-2825	480	22	is	be	AUX
taxlaw-2825	480	23	in	in	ADP
taxlaw-2825	480	24	large	large	ADJ
taxlaw-2825	480	25	part	part	NOUN
taxlaw-2825	480	26	undermined	undermined	ADJ
taxlaw-2825	480	27	when	when	SCONJ
taxlaw-2825	480	28	the	the	DET
taxlaw-2825	480	29	affected	affect	VERB
taxlaw-2825	480	30	constituents	constituent	NOUN
taxlaw-2825	480	31	are	be	AUX
taxlaw-2825	480	32	not	not	PART
taxlaw-2825	480	33	sure	sure	ADJ
taxlaw-2825	480	34	whether	whether	SCONJ
taxlaw-2825	480	35	or	or	CCONJ
taxlaw-2825	480	36	not	not	PART
taxlaw-2825	480	37	they	they	PRON
taxlaw-2825	480	38	will	will	AUX
taxlaw-2825	480	39	be	be	AUX
taxlaw-2825	480	40	entitled	entitle	VERB
taxlaw-2825	480	41	to	to	ADP
taxlaw-2825	480	42	the	the	DET
taxlaw-2825	480	43	benefits	benefit	NOUN
taxlaw-2825	480	44	of	of	ADP
taxlaw-2825	480	45	the	the	DET
taxlaw-2825	480	46	provision	provision	NOUN
taxlaw-2825	480	47	.	.	PUNCT
taxlaw-2825	481	1	107	107	NUM
taxlaw-2825	481	2	for	for	ADP
taxlaw-2825	481	3	example	example	NOUN
taxlaw-2825	481	4	,	,	PUNCT
taxlaw-2825	481	5	one	one	NUM
taxlaw-2825	481	6	of	of	ADP
taxlaw-2825	481	7	the	the	DET
taxlaw-2825	481	8	tax	tax	NOUN
taxlaw-2825	481	9	extenders	extender	NOUN
taxlaw-2825	481	10	that	that	PRON
taxlaw-2825	481	11	expired	expire	VERB
taxlaw-2825	481	12	at	at	ADP
taxlaw-2825	481	13	the	the	DET
taxlaw-2825	481	14	end	end	NOUN
taxlaw-2825	481	15	of	of	ADP
taxlaw-2825	481	16	2013	2013	NUM
taxlaw-2825	481	17	was	be	AUX
taxlaw-2825	481	18	a	a	DET
taxlaw-2825	481	19	provision	provision	NOUN
taxlaw-2825	481	20	allowing	allow	VERB
taxlaw-2825	481	21	educators	educator	NOUN
taxlaw-2825	481	22	to	to	PART
taxlaw-2825	481	23	deduct	deduct	VERB
taxlaw-2825	481	24	up	up	ADV
taxlaw-2825	481	25	to	to	PART
taxlaw-2825	481	26	$	$	SYM
taxlaw-2825	481	27	250	250	NUM
taxlaw-2825	481	28	of	of	ADP
taxlaw-2825	481	29	unreimbursed	unreimbursed	ADJ
taxlaw-2825	481	30	expenses	expense	NOUN
taxlaw-2825	481	31	for	for	ADP
taxlaw-2825	481	32	books	book	NOUN
taxlaw-2825	481	33	,	,	PUNCT
taxlaw-2825	481	34	supplies	supply	NOUN
taxlaw-2825	481	35	,	,	PUNCT
taxlaw-2825	481	36	and	and	CCONJ
taxlaw-2825	481	37	computers	computer	NOUN
taxlaw-2825	481	38	used	use	VERB
taxlaw-2825	481	39	in	in	ADP
taxlaw-2825	481	40	the	the	DET
taxlaw-2825	481	41	classroom	classroom	NOUN
taxlaw-2825	481	42	.	.	PUNCT
taxlaw-2825	482	1	108	108	NUM
taxlaw-2825	482	2	it	it	PRON
taxlaw-2825	482	3	is	be	AUX
taxlaw-2825	482	4	not	not	PART
taxlaw-2825	482	5	guaranteed	guarantee	VERB
taxlaw-2825	482	6	that	that	SCONJ
taxlaw-2825	482	7	this	this	DET
taxlaw-2825	482	8	provision	provision	NOUN
taxlaw-2825	482	9	will	will	AUX
taxlaw-2825	482	10	be	be	AUX
taxlaw-2825	482	11	retroactively	retroactively	ADV
taxlaw-2825	482	12	extended	extend	VERB
taxlaw-2825	482	13	to	to	PART
taxlaw-2825	482	14	apply	apply	VERB
taxlaw-2825	482	15	to	to	ADP
taxlaw-2825	482	16	educator	educator	NOUN
taxlaw-2825	482	17	expenses	expense	NOUN
taxlaw-2825	482	18	incurred	incur	VERB
taxlaw-2825	482	19	in	in	ADP
taxlaw-2825	482	20	2014	2014	NUM
taxlaw-2825	482	21	as	as	ADV
taxlaw-2825	482	22	well	well	ADV
taxlaw-2825	482	23	.	.	PUNCT
taxlaw-2825	483	1	109	109	NUM
taxlaw-2825	483	2	because	because	SCONJ
taxlaw-2825	483	3	the	the	DET
taxlaw-2825	483	4	legislation	legislation	NOUN
taxlaw-2825	483	5	was	be	AUX
taxlaw-2825	483	6	not	not	PART
taxlaw-2825	483	7	renewed	renew	VERB
taxlaw-2825	483	8	prior	prior	ADV
taxlaw-2825	483	9	to	to	ADP
taxlaw-2825	483	10	the	the	DET
taxlaw-2825	483	11	start	start	NOUN
taxlaw-2825	483	12	of	of	ADP
taxlaw-2825	483	13	the	the	DET
taxlaw-2825	483	14	2014	2014	NUM
taxlaw-2825	483	15	-	-	SYM
taxlaw-2825	483	16	2015	2015	NUM
taxlaw-2825	483	17	school	school	NOUN
taxlaw-2825	483	18	year	year	NOUN
taxlaw-2825	483	19	for	for	ADP
taxlaw-2825	483	20	elementary	elementary	ADJ
taxlaw-2825	483	21	and	and	CCONJ
taxlaw-2825	483	22	secondary	secondary	ADJ
taxlaw-2825	483	23	education	education	NOUN
taxlaw-2825	483	24	schools	school	NOUN
taxlaw-2825	483	25	,	,	PUNCT
taxlaw-2825	483	26	teachers	teacher	NOUN
taxlaw-2825	483	27	had	have	VERB
taxlaw-2825	483	28	to	to	PART
taxlaw-2825	483	29	prepare	prepare	VERB
taxlaw-2825	483	30	for	for	ADP
taxlaw-2825	483	31	the	the	DET
taxlaw-2825	483	32	classes	class	NOUN
taxlaw-2825	483	33	as	as	SCONJ
taxlaw-2825	483	34	if	if	SCONJ
taxlaw-2825	483	35	the	the	DET
taxlaw-2825	483	36	deduction	deduction	NOUN
taxlaw-2825	483	37	was	be	AUX
taxlaw-2825	483	38	not	not	PART
taxlaw-2825	483	39	available	available	ADJ
taxlaw-2825	483	40	.	.	PUNCT
taxlaw-2825	484	1	110	110	NUM
taxlaw-2825	484	2	while	while	SCONJ
taxlaw-2825	484	3	there	there	PRON
taxlaw-2825	484	4	are	be	VERB
taxlaw-2825	484	5	teachers	teacher	NOUN
taxlaw-2825	484	6	who	who	PRON
taxlaw-2825	484	7	may	may	AUX
taxlaw-2825	484	8	spend	spend	VERB
taxlaw-2825	484	9	the	the	DET
taxlaw-2825	484	10	same	same	ADJ
taxlaw-2825	484	11	amount	amount	NOUN
taxlaw-2825	484	12	of	of	ADP
taxlaw-2825	484	13	money	money	NOUN
taxlaw-2825	484	14	on	on	ADP
taxlaw-2825	484	15	their	their	PRON
taxlaw-2825	484	16	classroom	classroom	NOUN
taxlaw-2825	484	17	supplies	supply	NOUN
taxlaw-2825	484	18	with	with	ADP
taxlaw-2825	484	19	or	or	CCONJ
taxlaw-2825	484	20	without	without	ADP
taxlaw-2825	484	21	the	the	DET
taxlaw-2825	484	22	deduction	deduction	NOUN
taxlaw-2825	484	23	,	,	PUNCT
taxlaw-2825	484	24	there	there	PRON
taxlaw-2825	484	25	are	be	VERB
taxlaw-2825	484	26	certainly	certainly	ADV
taxlaw-2825	484	27	those	those	PRON
taxlaw-2825	484	28	for	for	ADP
taxlaw-2825	484	29	whom	whom	PRON
taxlaw-2825	484	30	the	the	DET
taxlaw-2825	484	31	amount	amount	NOUN
taxlaw-2825	484	32	,	,	PUNCT
taxlaw-2825	484	33	and/or	and/or	CCONJ
taxlaw-2825	484	34	quality	quality	NOUN
taxlaw-2825	484	35	of	of	ADP
taxlaw-2825	484	36	expenditures	expenditure	NOUN
taxlaw-2825	484	37	they	they	PRON
taxlaw-2825	484	38	make	make	VERB
taxlaw-2825	484	39	would	would	AUX
taxlaw-2825	484	40	change	change	VERB
taxlaw-2825	484	41	if	if	SCONJ
taxlaw-2825	484	42	they	they	PRON
taxlaw-2825	484	43	knew	know	VERB
taxlaw-2825	484	44	those	those	DET
taxlaw-2825	484	45	expenses	expense	NOUN
taxlaw-2825	484	46	were	be	AUX
taxlaw-2825	484	47	deductible	deductible	ADJ
taxlaw-2825	484	48	.	.	PUNCT
taxlaw-2825	485	1	thus	thus	ADV
taxlaw-2825	485	2	,	,	PUNCT
taxlaw-2825	485	3	even	even	ADV
taxlaw-2825	485	4	if	if	SCONJ
taxlaw-2825	485	5	the	the	DET
taxlaw-2825	485	6	tax	tax	NOUN
taxlaw-2825	485	7	extenders	extender	NOUN
taxlaw-2825	485	8	are	be	AUX
taxlaw-2825	485	9	renewed	renew	VERB
taxlaw-2825	485	10	retroactively	retroactively	ADV
taxlaw-2825	485	11	,	,	PUNCT
taxlaw-2825	485	12	the	the	DET
taxlaw-2825	485	13	incentives	incentive	NOUN
taxlaw-2825	485	14	created	create	VERB
taxlaw-2825	485	15	by	by	ADP
taxlaw-2825	485	16	these	these	DET
taxlaw-2825	485	17	provisions	provision	NOUN
taxlaw-2825	485	18	have	have	AUX
taxlaw-2825	485	19	been	be	AUX
taxlaw-2825	485	20	undermined	undermine	VERB
taxlaw-2825	485	21	.	.	PUNCT
taxlaw-2825	486	1	111	111	NUM
taxlaw-2825	486	2	moreover	moreover	ADV
taxlaw-2825	486	3	,	,	PUNCT
taxlaw-2825	486	4	retroactivity	retroactivity	NOUN
taxlaw-2825	486	5	can	can	AUX
taxlaw-2825	486	6	lead	lead	VERB
taxlaw-2825	486	7	to	to	ADP
taxlaw-2825	486	8	significant	significant	ADJ
taxlaw-2825	486	9	costs	cost	NOUN
taxlaw-2825	486	10	and	and	CCONJ
taxlaw-2825	486	11	added	add	VERB
taxlaw-2825	486	12	compliance	compliance	NOUN
taxlaw-2825	486	13	complexities	complexity	NOUN
taxlaw-2825	486	14	with	with	ADP
taxlaw-2825	486	15	interim	interim	ADJ
taxlaw-2825	486	16	financial	financial	ADJ
taxlaw-2825	486	17	reporting	reporting	NOUN
taxlaw-2825	486	18	.	.	PUNCT
taxlaw-2825	487	1	112	112	NUM
taxlaw-2825	487	2	when	when	SCONJ
taxlaw-2825	487	3	a	a	DET
taxlaw-2825	487	4	significant	significant	ADJ
taxlaw-2825	487	5	tax	tax	NOUN
taxlaw-2825	487	6	credit	credit	NOUN
taxlaw-2825	487	7	,	,	PUNCT
taxlaw-2825	487	8	such	such	ADJ
taxlaw-2825	487	9	as	as	ADP
taxlaw-2825	487	10	the	the	DET
taxlaw-2825	487	11	104	104	NUM
taxlaw-2825	487	12	see	see	NOUN
taxlaw-2825	487	13	supra	supra	PROPN
taxlaw-2825	487	14	note	note	PROPN
taxlaw-2825	487	15	1	1	NUM
taxlaw-2825	487	16	.	.	X
taxlaw-2825	487	17	105	105	NUM
taxlaw-2825	487	18	see	see	VERB
taxlaw-2825	487	19	supra	supra	PROPN
taxlaw-2825	487	20	note	note	PROPN
taxlaw-2825	487	21	19	19	NUM
taxlaw-2825	487	22	.	.	NOUN
taxlaw-2825	487	23	106	106	NUM
taxlaw-2825	487	24	national	national	PROPN
taxlaw-2825	487	25	council	council	PROPN
taxlaw-2825	487	26	of	of	ADP
taxlaw-2825	487	27	state	state	PROPN
taxlaw-2825	487	28	housing	housing	NOUN
taxlaw-2825	487	29	agencies	agency	NOUN
taxlaw-2825	487	30	,	,	PUNCT
taxlaw-2825	487	31	camp	camp	NOUN
taxlaw-2825	487	32	continuing	continue	VERB
taxlaw-2825	487	33	tax	tax	NOUN
taxlaw-2825	487	34	reform	reform	NOUN
taxlaw-2825	487	35	discussions	discussion	NOUN
taxlaw-2825	487	36	as	as	SCONJ
taxlaw-2825	487	37	senate	senate	PROPN
taxlaw-2825	487	38	prepares	prepare	VERB
taxlaw-2825	487	39	to	to	PART
taxlaw-2825	487	40	extend	extend	VERB
taxlaw-2825	487	41	expiring	expire	VERB
taxlaw-2825	487	42	tax	tax	NOUN
taxlaw-2825	487	43	provisions	provision	NOUN
taxlaw-2825	487	44	(	(	PUNCT
taxlaw-2825	487	45	2014	2014	NUM
taxlaw-2825	487	46	)	)	PUNCT
taxlaw-2825	487	47	,	,	PUNCT
taxlaw-2825	487	48	available	available	ADJ
taxlaw-2825	487	49	at	at	ADP
taxlaw-2825	487	50	http://www.ncsha.org/blog/campcontinuing-tax-reform-discussions-senate-prepares-extend-expiring-tax-provisions	http://www.ncsha.org/blog/campcontinuing-tax-reform-discussions-senate-prepares-extend-expiring-tax-provision	NOUN
taxlaw-2825	487	51	.	.	PUNCT
taxlaw-2825	488	1	107	107	NUM
taxlaw-2825	488	2	see	see	VERB
taxlaw-2825	488	3	marron	marron	PROPN
taxlaw-2825	488	4	,	,	PUNCT
taxlaw-2825	488	5	supra	supra	PROPN
taxlaw-2825	488	6	note	note	PROPN
taxlaw-2825	488	7	4	4	NUM
taxlaw-2825	488	8	,	,	PUNCT
taxlaw-2825	488	9	at	at	ADP
taxlaw-2825	488	10	2	2	NUM
taxlaw-2825	488	11	.	.	NOUN
taxlaw-2825	488	12	108	108	NUM
taxlaw-2825	488	13	i.r.c	i.r.c	NOUN
taxlaw-2825	488	14	.	.	PUNCT
taxlaw-2825	489	1	§	§	PROPN
taxlaw-2825	489	2	62(a)(2)(d	62(a)(2)(d	NUM
taxlaw-2825	489	3	)	)	PUNCT
taxlaw-2825	489	4	(	(	PUNCT
taxlaw-2825	489	5	effective	effective	ADJ
taxlaw-2825	489	6	for	for	ADP
taxlaw-2825	489	7	taxable	taxable	ADJ
taxlaw-2825	489	8	years	year	NOUN
taxlaw-2825	489	9	2002	2002	NUM
taxlaw-2825	489	10	through	through	ADP
taxlaw-2825	489	11	2013	2013	NUM
taxlaw-2825	489	12	)	)	PUNCT
taxlaw-2825	489	13	.	.	PUNCT
taxlaw-2825	490	1	109	109	NUM
taxlaw-2825	490	2	internal	internal	ADJ
taxlaw-2825	490	3	revenue	revenue	NOUN
taxlaw-2825	490	4	service	service	NOUN
taxlaw-2825	490	5	,	,	PUNCT
taxlaw-2825	490	6	topic	topic	NOUN
taxlaw-2825	490	7	458	458	NUM
taxlaw-2825	490	8	–	–	PUNCT
taxlaw-2825	490	9	educator	educator	NOUN
taxlaw-2825	490	10	expense	expense	NOUN
taxlaw-2825	490	11	deduction	deduction	NOUN
taxlaw-2825	490	12	(	(	PUNCT
taxlaw-2825	490	13	aug	aug	PROPN
taxlaw-2825	490	14	.	.	PROPN
taxlaw-2825	490	15	18	18	NUM
taxlaw-2825	490	16	,	,	PUNCT
taxlaw-2825	490	17	2014	2014	NUM
taxlaw-2825	490	18	)	)	PUNCT
taxlaw-2825	490	19	,	,	PUNCT
taxlaw-2825	490	20	available	available	ADJ
taxlaw-2825	490	21	at	at	ADP
taxlaw-2825	490	22	http://www.irs.gov/taxtopics/tc458.html	http://www.irs.gov/taxtopics/tc458.html	PROPN
taxlaw-2825	490	23	(	(	PUNCT
taxlaw-2825	490	24	“	"	PUNCT
taxlaw-2825	490	25	the	the	DET
taxlaw-2825	490	26	educator	educator	NOUN
taxlaw-2825	490	27	expense	expense	NOUN
taxlaw-2825	490	28	deduction	deduction	NOUN
taxlaw-2825	490	29	expired	expire	VERB
taxlaw-2825	490	30	december	december	PROPN
taxlaw-2825	490	31	31	31	NUM
taxlaw-2825	490	32	,	,	PUNCT
taxlaw-2825	490	33	2013	2013	NUM
taxlaw-2825	490	34	.	.	PUNCT
taxlaw-2825	491	1	you	you	PRON
taxlaw-2825	491	2	may	may	AUX
taxlaw-2825	491	3	claim	claim	VERB
taxlaw-2825	491	4	it	it	PRON
taxlaw-2825	491	5	on	on	ADP
taxlaw-2825	491	6	your	your	PRON
taxlaw-2825	491	7	tax	tax	NOUN
taxlaw-2825	491	8	year	year	NOUN
taxlaw-2825	491	9	2013	2013	NUM
taxlaw-2825	491	10	tax	tax	NOUN
taxlaw-2825	491	11	return	return	NOUN
taxlaw-2825	491	12	.	.	PUNCT
taxlaw-2825	492	1	under	under	ADP
taxlaw-2825	492	2	current	current	ADJ
taxlaw-2825	492	3	law	law	NOUN
taxlaw-2825	492	4	,	,	PUNCT
taxlaw-2825	492	5	the	the	DET
taxlaw-2825	492	6	deduction	deduction	NOUN
taxlaw-2825	492	7	is	be	AUX
taxlaw-2825	492	8	not	not	PART
taxlaw-2825	492	9	available	available	ADJ
taxlaw-2825	492	10	for	for	ADP
taxlaw-2825	492	11	tax	tax	NOUN
taxlaw-2825	492	12	years	year	NOUN
taxlaw-2825	492	13	after	after	ADP
taxlaw-2825	492	14	2013	2013	NUM
taxlaw-2825	492	15	.	.	PUNCT
taxlaw-2825	492	16	”	"	PUNCT
taxlaw-2825	492	17	)	)	PUNCT
taxlaw-2825	492	18	.	.	PUNCT
taxlaw-2825	493	1	110	110	NUM
taxlaw-2825	493	2	elisabeth	elisabeth	PROPN
taxlaw-2825	493	3	hulette	hulette	PROPN
taxlaw-2825	493	4	,	,	PUNCT
taxlaw-2825	493	5	teachers	teacher	NOUN
taxlaw-2825	493	6	lose	lose	VERB
taxlaw-2825	493	7	deduction	deduction	NOUN
taxlaw-2825	493	8	for	for	ADP
taxlaw-2825	493	9	school	school	NOUN
taxlaw-2825	493	10	supplies	supply	NOUN
taxlaw-2825	493	11	,	,	PUNCT
taxlaw-2825	493	12	the	the	DET
taxlaw-2825	493	13	virginian	virginian	PROPN
taxlaw-2825	493	14	-	-	PUNCT
taxlaw-2825	493	15	pilot	pilot	NOUN
taxlaw-2825	493	16	(	(	PUNCT
taxlaw-2825	493	17	jan	jan	PROPN
taxlaw-2825	493	18	.	.	PROPN
taxlaw-2825	493	19	20	20	NUM
taxlaw-2825	493	20	,	,	PUNCT
taxlaw-2825	493	21	2014	2014	NUM
taxlaw-2825	493	22	)	)	PUNCT
taxlaw-2825	493	23	,	,	PUNCT
taxlaw-2825	493	24	available	available	ADJ
taxlaw-2825	493	25	at	at	ADP
taxlaw-2825	493	26	http://hamptonroads.com/2014/01/teachers-lose-deduction-school-supplies	http://hamptonroads.com/2014/01/teachers-lose-deduction-school-supplie	NOUN
taxlaw-2825	493	27	.	.	PUNCT
taxlaw-2825	494	1	(	(	PUNCT
taxlaw-2825	494	2	“	"	PUNCT
taxlaw-2825	494	3	according	accord	VERB
taxlaw-2825	494	4	to	to	ADP
taxlaw-2825	494	5	a	a	DET
taxlaw-2825	494	6	survey	survey	NOUN
taxlaw-2825	494	7	by	by	ADP
taxlaw-2825	494	8	the	the	DET
taxlaw-2825	494	9	national	national	PROPN
taxlaw-2825	494	10	school	school	NOUN
taxlaw-2825	494	11	supply	supply	NOUN
taxlaw-2825	494	12	and	and	CCONJ
taxlaw-2825	494	13	equipment	equipment	NOUN
taxlaw-2825	494	14	association	association	NOUN
taxlaw-2825	494	15	,	,	PUNCT
taxlaw-2825	494	16	teachers	teacher	NOUN
taxlaw-2825	494	17	spent	spend	VERB
taxlaw-2825	494	18	$	$	SYM
taxlaw-2825	494	19	485	485	NUM
taxlaw-2825	494	20	of	of	ADP
taxlaw-2825	494	21	their	their	PRON
taxlaw-2825	494	22	own	own	ADJ
taxlaw-2825	494	23	money	money	NOUN
taxlaw-2825	494	24	,	,	PUNCT
taxlaw-2825	494	25	on	on	ADP
taxlaw-2825	494	26	average	average	ADJ
taxlaw-2825	494	27	,	,	PUNCT
taxlaw-2825	494	28	on	on	ADP
taxlaw-2825	494	29	supplies	supply	NOUN
taxlaw-2825	494	30	during	during	ADP
taxlaw-2825	494	31	the	the	DET
taxlaw-2825	494	32	2012	2012	NUM
taxlaw-2825	494	33	-	-	SYM
taxlaw-2825	494	34	13	13	NUM
taxlaw-2825	494	35	school	school	NOUN
taxlaw-2825	494	36	year	year	NOUN
taxlaw-2825	494	37	.	.	PUNCT
taxlaw-2825	494	38	”	"	PUNCT
taxlaw-2825	494	39	)	)	PUNCT
taxlaw-2825	494	40	.	.	PUNCT
taxlaw-2825	495	1	111	111	NUM
taxlaw-2825	496	1	i	i	PRON
taxlaw-2825	496	2	d.	d.	PROPN
taxlaw-2825	496	3	112	112	NUM
taxlaw-2825	496	4	joe	joe	PROPN
taxlaw-2825	496	5	harpaz	harpaz	PROPN
taxlaw-2825	496	6	,	,	PUNCT
taxlaw-2825	496	7	the	the	DET
taxlaw-2825	496	8	real	real	ADJ
taxlaw-2825	496	9	cost	cost	NOUN
taxlaw-2825	496	10	of	of	ADP
taxlaw-2825	496	11	the	the	DET
taxlaw-2825	496	12	r&d	r&d	NOUN
taxlaw-2825	496	13	tax	tax	NOUN
taxlaw-2825	496	14	credit	credit	NOUN
taxlaw-2825	496	15	expiration	expiration	NOUN
taxlaw-2825	496	16	,	,	PUNCT
taxlaw-2825	496	17	forbes	forbes	PROPN
taxlaw-2825	496	18	(	(	PUNCT
taxlaw-2825	496	19	feb	feb	PROPN
taxlaw-2825	496	20	.	.	PROPN
taxlaw-2825	496	21	13	13	NUM
taxlaw-2825	496	22	,	,	PUNCT
taxlaw-2825	496	23	2014	2014	NUM
taxlaw-2825	496	24	)	)	PUNCT
taxlaw-2825	496	25	,	,	PUNCT
taxlaw-2825	496	26	available	available	ADJ
taxlaw-2825	496	27	at	at	ADP
taxlaw-2825	496	28	http://www.forbes.com/sites/joeharpaz/2014/02/13/the-real-cost-of-the-rd-tax-credit-expiration/	http://www.forbes.com/sites/joeharpaz/2014/02/13/the-real-cost-of-the-rd-tax-credit-expiration/	PROPN
taxlaw-2825	496	29	;	;	PUNCT
taxlaw-2825	496	30	see	see	VERB
taxlaw-2825	496	31	also	also	ADV
taxlaw-2825	496	32	marron	marron	PROPN
taxlaw-2825	496	33	,	,	PUNCT
taxlaw-2825	496	34	supra	supra	PROPN
taxlaw-2825	496	35	note	note	PROPN
taxlaw-2825	496	36	4	4	NUM
taxlaw-2825	496	37	,	,	PUNCT
taxlaw-2825	496	38	at	at	ADP
taxlaw-2825	496	39	2	2	NUM
taxlaw-2825	496	40	.	.	NUM
taxlaw-2825	496	41	2014	2014	NUM
taxlaw-2825	496	42	]	]	PUNCT
taxlaw-2825	496	43	breaking	break	VERB
taxlaw-2825	496	44	the	the	DET
taxlaw-2825	496	45	spell	spell	NOUN
taxlaw-2825	496	46	of	of	ADP
taxlaw-2825	496	47	tax	tax	NOUN
taxlaw-2825	496	48	budget	budget	NOUN
taxlaw-2825	496	49	magic	magic	NOUN
taxlaw-2825	496	50	23	23	NUM
taxlaw-2825	496	51	r&d	r&d	NOUN
taxlaw-2825	496	52	credit	credit	NOUN
taxlaw-2825	496	53	,	,	PUNCT
taxlaw-2825	496	54	is	be	AUX
taxlaw-2825	496	55	expected	expect	VERB
taxlaw-2825	496	56	to	to	PART
taxlaw-2825	496	57	,	,	PUNCT
taxlaw-2825	496	58	but	but	CCONJ
taxlaw-2825	496	59	has	have	AUX
taxlaw-2825	496	60	not	not	PART
taxlaw-2825	496	61	yet	yet	ADV
taxlaw-2825	496	62	been	be	AUX
taxlaw-2825	496	63	,	,	PUNCT
taxlaw-2825	496	64	renewed	renew	VERB
taxlaw-2825	496	65	retroactively	retroactively	ADV
taxlaw-2825	496	66	,	,	PUNCT
taxlaw-2825	496	67	tough	tough	ADJ
taxlaw-2825	496	68	decisions	decision	NOUN
taxlaw-2825	496	69	have	have	VERB
taxlaw-2825	496	70	to	to	PART
taxlaw-2825	496	71	be	be	AUX
taxlaw-2825	496	72	made	make	VERB
taxlaw-2825	496	73	.	.	PUNCT
taxlaw-2825	497	1	companies	company	NOUN
taxlaw-2825	497	2	have	have	VERB
taxlaw-2825	497	3	to	to	PART
taxlaw-2825	497	4	determine	determine	VERB
taxlaw-2825	497	5	whether	whether	SCONJ
taxlaw-2825	497	6	to	to	PART
taxlaw-2825	497	7	book	book	VERB
taxlaw-2825	497	8	the	the	DET
taxlaw-2825	497	9	credit	credit	NOUN
taxlaw-2825	497	10	in	in	ADP
taxlaw-2825	497	11	their	their	PRON
taxlaw-2825	497	12	accruals	accrual	NOUN
taxlaw-2825	497	13	or	or	CCONJ
taxlaw-2825	497	14	wait	wait	VERB
taxlaw-2825	497	15	until	until	SCONJ
taxlaw-2825	497	16	the	the	DET
taxlaw-2825	497	17	legislation	legislation	NOUN
taxlaw-2825	497	18	is	be	AUX
taxlaw-2825	497	19	actually	actually	ADV
taxlaw-2825	497	20	renewed	renew	VERB
taxlaw-2825	497	21	,	,	PUNCT
taxlaw-2825	497	22	thereby	thereby	ADV
taxlaw-2825	497	23	skewing	skew	VERB
taxlaw-2825	497	24	their	their	PRON
taxlaw-2825	497	25	interim	interim	ADJ
taxlaw-2825	497	26	financial	financial	ADJ
taxlaw-2825	497	27	results	result	NOUN
taxlaw-2825	497	28	.	.	PUNCT
taxlaw-2825	498	1	113	113	NUM
taxlaw-2825	498	2	a	a	DET
taxlaw-2825	498	3	study	study	NOUN
taxlaw-2825	498	4	of	of	ADP
taxlaw-2825	498	5	public	public	ADJ
taxlaw-2825	498	6	companies	company	NOUN
taxlaw-2825	498	7	that	that	PRON
taxlaw-2825	498	8	rely	rely	VERB
taxlaw-2825	498	9	on	on	ADP
taxlaw-2825	498	10	the	the	DET
taxlaw-2825	498	11	r&d	r&d	NOUN
taxlaw-2825	498	12	credit	credit	NOUN
taxlaw-2825	498	13	revealed	reveal	VERB
taxlaw-2825	498	14	that	that	SCONJ
taxlaw-2825	498	15	they	they	PRON
taxlaw-2825	498	16	have	have	VERB
taxlaw-2825	498	17	less	less	ADV
taxlaw-2825	498	18	accurate	accurate	ADJ
taxlaw-2825	498	19	earnings	earning	NOUN
taxlaw-2825	498	20	estimates	estimate	NOUN
taxlaw-2825	498	21	on	on	ADP
taxlaw-2825	498	22	average	average	NOUN
taxlaw-2825	498	23	by	by	ADP
taxlaw-2825	498	24	about	about	ADV
taxlaw-2825	498	25	four	four	NUM
taxlaw-2825	498	26	cents	cent	NOUN
taxlaw-2825	498	27	per	per	ADP
taxlaw-2825	498	28	share	share	NOUN
taxlaw-2825	498	29	due	due	ADP
taxlaw-2825	498	30	to	to	ADP
taxlaw-2825	498	31	the	the	DET
taxlaw-2825	498	32	expired	expired	ADJ
taxlaw-2825	498	33	credit	credit	NOUN
taxlaw-2825	498	34	.	.	PUNCT
taxlaw-2825	499	1	114	114	NUM
taxlaw-2825	499	2	there	there	PRON
taxlaw-2825	499	3	are	be	VERB
taxlaw-2825	499	4	real	real	ADJ
taxlaw-2825	499	5	financial	financial	ADJ
taxlaw-2825	499	6	costs	cost	NOUN
taxlaw-2825	499	7	being	be	AUX
taxlaw-2825	499	8	incurred	incur	VERB
taxlaw-2825	499	9	as	as	ADP
taxlaw-2825	499	10	a	a	DET
taxlaw-2825	499	11	result	result	NOUN
taxlaw-2825	499	12	of	of	ADP
taxlaw-2825	499	13	the	the	DET
taxlaw-2825	499	14	legislative	legislative	ADJ
taxlaw-2825	499	15	uncertainty	uncertainty	NOUN
taxlaw-2825	499	16	being	be	AUX
taxlaw-2825	499	17	created	create	VERB
taxlaw-2825	499	18	by	by	ADP
taxlaw-2825	499	19	the	the	DET
taxlaw-2825	499	20	persistent	persistent	ADJ
taxlaw-2825	499	21	use	use	NOUN
taxlaw-2825	499	22	of	of	ADP
taxlaw-2825	499	23	temporary	temporary	ADJ
taxlaw-2825	499	24	tax	tax	NOUN
taxlaw-2825	499	25	provisions	provision	NOUN
taxlaw-2825	499	26	.	.	PUNCT
taxlaw-2825	500	1	e.	e.	PROPN
taxlaw-2825	500	2	dynamic	dynamic	ADJ
taxlaw-2825	500	3	lawmaking	lawmaking	NOUN
taxlaw-2825	500	4	?	?	PUNCT
taxlaw-2825	501	1	although	although	SCONJ
taxlaw-2825	501	2	the	the	DET
taxlaw-2825	501	3	lack	lack	NOUN
taxlaw-2825	501	4	of	of	ADP
taxlaw-2825	501	5	certainty	certainty	NOUN
taxlaw-2825	501	6	of	of	ADP
taxlaw-2825	501	7	an	an	DET
taxlaw-2825	501	8	expiring	expire	VERB
taxlaw-2825	501	9	provision	provision	NOUN
taxlaw-2825	501	10	may	may	AUX
taxlaw-2825	501	11	result	result	VERB
taxlaw-2825	501	12	in	in	ADP
taxlaw-2825	501	13	certain	certain	ADJ
taxlaw-2825	501	14	inefficiencies	inefficiency	NOUN
taxlaw-2825	501	15	,	,	PUNCT
taxlaw-2825	501	16	one	one	NUM
taxlaw-2825	501	17	purported	purport	VERB
taxlaw-2825	501	18	advantage	advantage	NOUN
taxlaw-2825	501	19	of	of	ADP
taxlaw-2825	501	20	temporary	temporary	ADJ
taxlaw-2825	501	21	tax	tax	NOUN
taxlaw-2825	501	22	provisions	provision	NOUN
taxlaw-2825	501	23	is	be	AUX
taxlaw-2825	501	24	that	that	SCONJ
taxlaw-2825	501	25	they	they	PRON
taxlaw-2825	501	26	can	can	AUX
taxlaw-2825	501	27	more	more	ADV
taxlaw-2825	501	28	readily	readily	ADV
taxlaw-2825	501	29	achieve	achieve	VERB
taxlaw-2825	501	30	dynamic	dynamic	ADJ
taxlaw-2825	501	31	lawmaking	lawmaking	NOUN
taxlaw-2825	501	32	that	that	PRON
taxlaw-2825	501	33	is	be	AUX
taxlaw-2825	501	34	both	both	PRON
taxlaw-2825	501	35	reflective	reflective	ADJ
taxlaw-2825	501	36	of	of	ADP
taxlaw-2825	501	37	the	the	DET
taxlaw-2825	501	38	current	current	ADJ
taxlaw-2825	501	39	majority	majority	NOUN
taxlaw-2825	501	40	preferences	preference	NOUN
taxlaw-2825	501	41	and	and	CCONJ
taxlaw-2825	501	42	responsive	responsive	ADJ
taxlaw-2825	501	43	enough	enough	ADV
taxlaw-2825	501	44	to	to	PART
taxlaw-2825	501	45	adjust	adjust	VERB
taxlaw-2825	501	46	to	to	ADP
taxlaw-2825	501	47	intervening	intervene	VERB
taxlaw-2825	501	48	social	social	ADJ
taxlaw-2825	501	49	and	and	CCONJ
taxlaw-2825	501	50	economic	economic	ADJ
taxlaw-2825	501	51	changes	change	NOUN
taxlaw-2825	501	52	.	.	PUNCT
taxlaw-2825	502	1	115	115	NUM
taxlaw-2825	502	2	their	their	PRON
taxlaw-2825	502	3	natural	natural	ADJ
taxlaw-2825	502	4	termination	termination	NOUN
taxlaw-2825	502	5	is	be	AUX
taxlaw-2825	502	6	supposed	suppose	VERB
taxlaw-2825	502	7	to	to	PART
taxlaw-2825	502	8	invite	invite	VERB
taxlaw-2825	502	9	re	re	NOUN
taxlaw-2825	502	10	-	-	NOUN
taxlaw-2825	502	11	deliberation	deliberation	NOUN
taxlaw-2825	502	12	of	of	ADP
taxlaw-2825	502	13	whether	whether	SCONJ
taxlaw-2825	502	14	or	or	CCONJ
taxlaw-2825	502	15	not	not	PART
taxlaw-2825	502	16	the	the	DET
taxlaw-2825	502	17	provisions	provision	NOUN
taxlaw-2825	502	18	,	,	PUNCT
taxlaw-2825	502	19	as	as	SCONJ
taxlaw-2825	502	20	enacted	enact	VERB
taxlaw-2825	502	21	,	,	PUNCT
taxlaw-2825	502	22	are	be	AUX
taxlaw-2825	502	23	meeting	meet	VERB
taxlaw-2825	502	24	their	their	PRON
taxlaw-2825	502	25	purported	purport	VERB
taxlaw-2825	502	26	objectives	objective	NOUN
taxlaw-2825	502	27	or	or	CCONJ
taxlaw-2825	502	28	whether	whether	SCONJ
taxlaw-2825	502	29	their	their	PRON
taxlaw-2825	502	30	objectives	objective	NOUN
taxlaw-2825	502	31	have	have	AUX
taxlaw-2825	502	32	been	be	AUX
taxlaw-2825	502	33	completed	complete	VERB
taxlaw-2825	502	34	.	.	PUNCT
taxlaw-2825	503	1	in	in	ADP
taxlaw-2825	503	2	this	this	DET
taxlaw-2825	503	3	way	way	NOUN
taxlaw-2825	503	4	,	,	PUNCT
taxlaw-2825	503	5	laws	law	NOUN
taxlaw-2825	503	6	that	that	PRON
taxlaw-2825	503	7	no	no	ADV
taxlaw-2825	503	8	longer	long	ADV
taxlaw-2825	503	9	serve	serve	VERB
taxlaw-2825	503	10	their	their	PRON
taxlaw-2825	503	11	stated	state	VERB
taxlaw-2825	503	12	purpose	purpose	NOUN
taxlaw-2825	503	13	or	or	CCONJ
taxlaw-2825	503	14	have	have	VERB
taxlaw-2825	503	15	any	any	DET
taxlaw-2825	503	16	relevance	relevance	NOUN
taxlaw-2825	503	17	are	be	AUX
taxlaw-2825	503	18	cleansed	cleanse	VERB
taxlaw-2825	503	19	from	from	ADP
taxlaw-2825	503	20	the	the	DET
taxlaw-2825	503	21	statutory	statutory	ADJ
taxlaw-2825	503	22	books	book	NOUN
taxlaw-2825	503	23	.	.	PUNCT
taxlaw-2825	504	1	while	while	SCONJ
taxlaw-2825	504	2	this	this	DET
taxlaw-2825	504	3	account	account	NOUN
taxlaw-2825	504	4	of	of	ADP
taxlaw-2825	504	5	the	the	DET
taxlaw-2825	504	6	advantages	advantage	NOUN
taxlaw-2825	504	7	of	of	ADP
taxlaw-2825	504	8	temporary	temporary	ADJ
taxlaw-2825	504	9	legislation	legislation	NOUN
taxlaw-2825	504	10	is	be	AUX
taxlaw-2825	504	11	potentially	potentially	ADV
taxlaw-2825	504	12	favorable	favorable	ADJ
taxlaw-2825	504	13	,	,	PUNCT
taxlaw-2825	504	14	unfortunately	unfortunately	ADV
taxlaw-2825	504	15	,	,	PUNCT
taxlaw-2825	504	16	tax	tax	NOUN
taxlaw-2825	504	17	extenders	extender	NOUN
taxlaw-2825	504	18	rarely	rarely	ADV
taxlaw-2825	504	19	have	have	AUX
taxlaw-2825	504	20	been	be	AUX
taxlaw-2825	504	21	able	able	ADJ
taxlaw-2825	504	22	to	to	PART
taxlaw-2825	504	23	achieve	achieve	VERB
taxlaw-2825	504	24	any	any	PRON
taxlaw-2825	504	25	of	of	ADP
taxlaw-2825	504	26	the	the	DET
taxlaw-2825	504	27	benefits	benefit	NOUN
taxlaw-2825	504	28	that	that	PRON
taxlaw-2825	504	29	can	can	AUX
taxlaw-2825	504	30	accrue	accrue	VERB
taxlaw-2825	504	31	from	from	ADP
taxlaw-2825	504	32	their	their	PRON
taxlaw-2825	504	33	temporary	temporary	ADJ
taxlaw-2825	504	34	status	status	NOUN
taxlaw-2825	504	35	.	.	PUNCT
taxlaw-2825	505	1	first	first	ADV
taxlaw-2825	505	2	,	,	PUNCT
taxlaw-2825	505	3	most	most	ADJ
taxlaw-2825	505	4	of	of	ADP
taxlaw-2825	505	5	the	the	DET
taxlaw-2825	505	6	tax	tax	NOUN
taxlaw-2825	505	7	extenders	extender	NOUN
taxlaw-2825	505	8	are	be	AUX
taxlaw-2825	505	9	not	not	PART
taxlaw-2825	505	10	passed	pass	VERB
taxlaw-2825	505	11	because	because	SCONJ
taxlaw-2825	505	12	of	of	ADP
taxlaw-2825	505	13	lawmakers	lawmaker	NOUN
taxlaw-2825	505	14	’	’	PART
taxlaw-2825	505	15	desires	desire	NOUN
taxlaw-2825	505	16	to	to	PART
taxlaw-2825	505	17	have	have	VERB
taxlaw-2825	505	18	temporary	temporary	ADJ
taxlaw-2825	505	19	versus	versus	ADP
taxlaw-2825	505	20	permanent	permanent	ADJ
taxlaw-2825	505	21	legislation	legislation	NOUN
taxlaw-2825	505	22	as	as	ADP
taxlaw-2825	505	23	such	such	ADJ
taxlaw-2825	505	24	.	.	PUNCT
taxlaw-2825	506	1	116	116	NUM
taxlaw-2825	506	2	rather	rather	ADV
taxlaw-2825	506	3	,	,	PUNCT
taxlaw-2825	506	4	their	their	PRON
taxlaw-2825	506	5	temporary	temporary	ADJ
taxlaw-2825	506	6	status	status	NOUN
taxlaw-2825	506	7	is	be	AUX
taxlaw-2825	506	8	a	a	DET
taxlaw-2825	506	9	byproduct	byproduct	NOUN
taxlaw-2825	506	10	of	of	ADP
taxlaw-2825	506	11	preferences	preference	NOUN
taxlaw-2825	506	12	in	in	ADP
taxlaw-2825	506	13	the	the	DET
taxlaw-2825	506	14	congressional	congressional	ADJ
taxlaw-2825	506	15	budget	budget	NOUN
taxlaw-2825	506	16	rules	rule	NOUN
taxlaw-2825	506	17	.	.	PUNCT
taxlaw-2825	507	1	117	117	NUM
taxlaw-2825	507	2	when	when	SCONJ
taxlaw-2825	507	3	tax	tax	NOUN
taxlaw-2825	507	4	extenders	extender	NOUN
taxlaw-2825	507	5	expire	expire	VERB
taxlaw-2825	507	6	en	en	ADP
taxlaw-2825	507	7	masse	masse	X
taxlaw-2825	507	8	(	(	PUNCT
taxlaw-2825	507	9	such	such	ADJ
taxlaw-2825	507	10	as	as	ADP
taxlaw-2825	507	11	the	the	DET
taxlaw-2825	507	12	fifty	fifty	NUM
taxlaw-2825	507	13	plus	plus	CCONJ
taxlaw-2825	507	14	tax	tax	NOUN
taxlaw-2825	507	15	extenders	extender	NOUN
taxlaw-2825	507	16	that	that	PRON
taxlaw-2825	507	17	expired	expire	VERB
taxlaw-2825	507	18	at	at	ADP
taxlaw-2825	507	19	the	the	DET
taxlaw-2825	507	20	end	end	NOUN
taxlaw-2825	507	21	of	of	ADP
taxlaw-2825	507	22	2013	2013	NUM
taxlaw-2825	507	23	)	)	PUNCT
taxlaw-2825	507	24	,	,	PUNCT
taxlaw-2825	507	25	none	none	NOUN
taxlaw-2825	507	26	are	be	AUX
taxlaw-2825	507	27	given	give	VERB
taxlaw-2825	507	28	due	due	ADJ
taxlaw-2825	507	29	consideration	consideration	NOUN
taxlaw-2825	507	30	upon	upon	SCONJ
taxlaw-2825	507	31	renewal	renewal	NOUN
taxlaw-2825	507	32	.	.	PUNCT
taxlaw-2825	508	1	118	118	NUM
taxlaw-2825	508	2	lawmakers	lawmaker	NOUN
taxlaw-2825	508	3	are	be	AUX
taxlaw-2825	508	4	not	not	PART
taxlaw-2825	508	5	examining	examine	VERB
taxlaw-2825	508	6	each	each	DET
taxlaw-2825	508	7	extender	extender	NOUN
taxlaw-2825	508	8	,	,	PUNCT
taxlaw-2825	508	9	piece	piece	NOUN
taxlaw-2825	508	10	-	-	PUNCT
taxlaw-2825	508	11	by	by	ADP
taxlaw-2825	508	12	-	-	PUNCT
taxlaw-2825	508	13	piece	piece	NOUN
taxlaw-2825	508	14	,	,	PUNCT
taxlaw-2825	508	15	to	to	PART
taxlaw-2825	508	16	assess	assess	VERB
taxlaw-2825	508	17	their	their	PRON
taxlaw-2825	508	18	individual	individual	ADJ
taxlaw-2825	508	19	merits	merit	NOUN
taxlaw-2825	508	20	.	.	PUNCT
taxlaw-2825	509	1	instead	instead	ADV
taxlaw-2825	509	2	,	,	PUNCT
taxlaw-2825	509	3	the	the	DET
taxlaw-2825	509	4	expired	expired	ADJ
taxlaw-2825	509	5	or	or	CCONJ
taxlaw-2825	509	6	expiring	expire	VERB
taxlaw-2825	509	7	provisions	provision	NOUN
taxlaw-2825	509	8	are	be	AUX
taxlaw-2825	509	9	typically	typically	ADV
taxlaw-2825	509	10	cobbled	cobble	VERB
taxlaw-2825	509	11	together	together	ADV
taxlaw-2825	509	12	in	in	ADP
taxlaw-2825	509	13	a	a	DET
taxlaw-2825	509	14	single	single	ADJ
taxlaw-2825	509	15	extender	extender	NOUN
taxlaw-2825	509	16	bill	bill	NOUN
taxlaw-2825	509	17	and	and	CCONJ
taxlaw-2825	509	18	not	not	PART
taxlaw-2825	509	19	given	give	VERB
taxlaw-2825	509	20	any	any	DET
taxlaw-2825	509	21	significant	significant	ADJ
taxlaw-2825	509	22	individual	individual	ADJ
taxlaw-2825	509	23	consideration	consideration	NOUN
taxlaw-2825	509	24	or	or	CCONJ
taxlaw-2825	509	25	assessment	assessment	NOUN
taxlaw-2825	509	26	.	.	PUNCT
taxlaw-2825	510	1	119	119	NUM
taxlaw-2825	510	2	113	113	NUM
taxlaw-2825	510	3	i	i	PROPN
taxlaw-2825	510	4	d.	d.	PROPN
taxlaw-2825	510	5	114	114	NUM
taxlaw-2825	510	6	emily	emily	ADV
taxlaw-2825	510	7	chasan	chasan	ADJ
taxlaw-2825	510	8	,	,	PUNCT
taxlaw-2825	510	9	firms	firm	NOUN
taxlaw-2825	510	10	may	may	AUX
taxlaw-2825	510	11	take	take	VERB
taxlaw-2825	510	12	hit	hit	VERB
taxlaw-2825	510	13	from	from	ADP
taxlaw-2825	510	14	expired	expire	VERB
taxlaw-2825	510	15	r&d	r&d	NOUN
taxlaw-2825	510	16	tax	tax	NOUN
taxlaw-2825	510	17	credit	credit	NOUN
taxlaw-2825	510	18	,	,	PUNCT
taxlaw-2825	510	19	wall	wall	PROPN
taxlaw-2825	510	20	st	st	PROPN
taxlaw-2825	510	21	.	.	PROPN
taxlaw-2825	510	22	j.	j.	PROPN
taxlaw-2825	510	23	,	,	PUNCT
taxlaw-2825	510	24	jan	jan	PROPN
taxlaw-2825	510	25	.	.	PROPN
taxlaw-2825	510	26	3	3	NUM
taxlaw-2825	510	27	,	,	PUNCT
taxlaw-2825	510	28	2014	2014	NUM
taxlaw-2825	510	29	(	(	PUNCT
taxlaw-2825	510	30	citing	cite	VERB
taxlaw-2825	510	31	study	study	NOUN
taxlaw-2825	510	32	conducted	conduct	VERB
taxlaw-2825	510	33	by	by	ADP
taxlaw-2825	510	34	jeffrey	jeffrey	PROPN
taxlaw-2825	510	35	hoopes	hoopes	PROPN
taxlaw-2825	510	36	,	,	PUNCT
taxlaw-2825	510	37	an	an	DET
taxlaw-2825	510	38	assistant	assistant	ADJ
taxlaw-2825	510	39	professor	professor	NOUN
taxlaw-2825	510	40	at	at	ADP
taxlaw-2825	510	41	ohio	ohio	PROPN
taxlaw-2825	510	42	state	state	PROPN
taxlaw-2825	510	43	university	university	PROPN
taxlaw-2825	510	44	’s	’s	PART
taxlaw-2825	510	45	fisher	fisher	PROPN
taxlaw-2825	510	46	college	college	PROPN
taxlaw-2825	510	47	of	of	ADP
taxlaw-2825	510	48	business	business	NOUN
taxlaw-2825	510	49	)	)	PUNCT
taxlaw-2825	510	50	.	.	PUNCT
taxlaw-2825	511	1	115	115	NUM
taxlaw-2825	512	1	in	in	ADP
taxlaw-2825	512	2	fact	fact	NOUN
taxlaw-2825	512	3	,	,	PUNCT
taxlaw-2825	512	4	advocacy	advocacy	NOUN
taxlaw-2825	512	5	for	for	ADP
taxlaw-2825	512	6	temporary	temporary	ADJ
taxlaw-2825	512	7	legislation	legislation	NOUN
taxlaw-2825	512	8	dates	date	VERB
taxlaw-2825	512	9	back	back	ADV
taxlaw-2825	512	10	to	to	ADP
taxlaw-2825	512	11	the	the	DET
taxlaw-2825	512	12	founding	found	VERB
taxlaw-2825	512	13	era	era	NOUN
taxlaw-2825	512	14	.	.	PUNCT
taxlaw-2825	513	1	116	116	NUM
taxlaw-2825	513	2	gale	gale	NOUN
taxlaw-2825	513	3	and	and	CCONJ
taxlaw-2825	513	4	orszag	orszag	NOUN
taxlaw-2825	513	5	,	,	PUNCT
taxlaw-2825	513	6	supra	supra	PROPN
taxlaw-2825	513	7	note	note	NOUN
taxlaw-2825	513	8	3	3	NUM
taxlaw-2825	513	9	,	,	PUNCT
taxlaw-2825	513	10	at	at	ADP
taxlaw-2825	513	11	1153	1153	NUM
taxlaw-2825	513	12	(	(	PUNCT
taxlaw-2825	513	13	“	"	PUNCT
taxlaw-2825	513	14	in	in	ADP
taxlaw-2825	513	15	principle	principle	ADJ
taxlaw-2825	513	16	,	,	PUNCT
taxlaw-2825	513	17	sunsets	sunset	NOUN
taxlaw-2825	513	18	might	might	AUX
taxlaw-2825	513	19	be	be	AUX
taxlaw-2825	513	20	justifiable	justifiable	ADJ
taxlaw-2825	513	21	under	under	ADP
taxlaw-2825	513	22	certain	certain	ADJ
taxlaw-2825	513	23	circumstances	circumstance	NOUN
taxlaw-2825	513	24	.	.	PUNCT
taxlaw-2825	514	1	sunsets	sunset	NOUN
taxlaw-2825	514	2	are	be	AUX
taxlaw-2825	514	3	appropriate	appropriate	ADJ
taxlaw-2825	514	4	for	for	ADP
taxlaw-2825	514	5	policies	policy	NOUN
taxlaw-2825	514	6	that	that	PRON
taxlaw-2825	514	7	are	be	AUX
taxlaw-2825	514	8	designed	design	VERB
taxlaw-2825	514	9	to	to	PART
taxlaw-2825	514	10	be	be	AUX
taxlaw-2825	514	11	—	—	PUNCT
taxlaw-2825	514	12	and	and	CCONJ
taxlaw-2825	514	13	should	should	AUX
taxlaw-2825	514	14	be	be	AUX
taxlaw-2825	514	15	—	—	PUNCT
taxlaw-2825	514	16	temporary	temporary	ADJ
taxlaw-2825	514	17	.	.	PUNCT
taxlaw-2825	515	1	they	they	PRON
taxlaw-2825	515	2	may	may	AUX
taxlaw-2825	515	3	also	also	ADV
taxlaw-2825	515	4	provide	provide	VERB
taxlaw-2825	515	5	flexibility	flexibility	NOUN
taxlaw-2825	515	6	in	in	ADP
taxlaw-2825	515	7	policymaking	policymaking	NOUN
taxlaw-2825	515	8	,	,	PUNCT
taxlaw-2825	515	9	and	and	CCONJ
taxlaw-2825	515	10	be	be	AUX
taxlaw-2825	515	11	useful	useful	ADJ
taxlaw-2825	515	12	in	in	ADP
taxlaw-2825	515	13	focusing	focus	VERB
taxlaw-2825	515	14	policymakers	policymaker	NOUN
taxlaw-2825	515	15	’	’	PART
taxlaw-2825	515	16	attention	attention	NOUN
taxlaw-2825	515	17	on	on	ADP
taxlaw-2825	515	18	fiscal	fiscal	ADJ
taxlaw-2825	515	19	issues	issue	NOUN
taxlaw-2825	515	20	.	.	PUNCT
taxlaw-2825	516	1	in	in	ADP
taxlaw-2825	516	2	practice	practice	NOUN
taxlaw-2825	516	3	,	,	PUNCT
taxlaw-2825	516	4	however	however	ADV
taxlaw-2825	516	5	,	,	PUNCT
taxlaw-2825	516	6	none	none	NOUN
taxlaw-2825	516	7	of	of	ADP
taxlaw-2825	516	8	these	these	DET
taxlaw-2825	516	9	potential	potential	ADJ
taxlaw-2825	516	10	justifications	justification	NOUN
taxlaw-2825	516	11	appears	appear	VERB
taxlaw-2825	516	12	to	to	PART
taxlaw-2825	516	13	be	be	AUX
taxlaw-2825	516	14	the	the	DET
taxlaw-2825	516	15	motivation	motivation	NOUN
taxlaw-2825	516	16	for	for	ADP
taxlaw-2825	516	17	the	the	DET
taxlaw-2825	516	18	recent	recent	ADJ
taxlaw-2825	516	19	dramatic	dramatic	ADJ
taxlaw-2825	516	20	expansion	expansion	NOUN
taxlaw-2825	516	21	in	in	ADP
taxlaw-2825	516	22	sunsets	sunset	NOUN
taxlaw-2825	516	23	.	.	PUNCT
taxlaw-2825	516	24	”	"	PUNCT
taxlaw-2825	516	25	)	)	PUNCT
taxlaw-2825	516	26	.	.	PUNCT
taxlaw-2825	517	1	117	117	NUM
taxlaw-2825	517	2	i	i	PROPN
taxlaw-2825	517	3	d.	d.	PROPN
taxlaw-2825	517	4	(	(	PUNCT
taxlaw-2825	517	5	“	"	PUNCT
taxlaw-2825	517	6	recent	recent	ADJ
taxlaw-2825	517	7	sunsets	sunset	NOUN
taxlaw-2825	517	8	have	have	AUX
taxlaw-2825	517	9	been	be	AUX
taxlaw-2825	517	10	motivated	motivate	VERB
taxlaw-2825	517	11	by	by	ADP
taxlaw-2825	517	12	the	the	DET
taxlaw-2825	517	13	desire	desire	NOUN
taxlaw-2825	517	14	to	to	PART
taxlaw-2825	517	15	manipulate	manipulate	VERB
taxlaw-2825	517	16	budget	budget	NOUN
taxlaw-2825	517	17	rules	rule	NOUN
taxlaw-2825	517	18	and	and	CCONJ
taxlaw-2825	517	19	hide	hide	VERB
taxlaw-2825	517	20	the	the	DET
taxlaw-2825	517	21	likely	likely	ADJ
taxlaw-2825	517	22	costs	cost	NOUN
taxlaw-2825	517	23	of	of	ADP
taxlaw-2825	517	24	new	new	ADJ
taxlaw-2825	517	25	tax	tax	NOUN
taxlaw-2825	517	26	cuts	cut	NOUN
taxlaw-2825	517	27	.	.	PUNCT
taxlaw-2825	517	28	”	"	PUNCT
taxlaw-2825	517	29	)	)	PUNCT
taxlaw-2825	517	30	;	;	PUNCT
taxlaw-2825	517	31	see	see	VERB
taxlaw-2825	517	32	generally	generally	ADV
taxlaw-2825	517	33	discussion	discussion	NOUN
taxlaw-2825	517	34	supra	supra	PROPN
taxlaw-2825	517	35	part	part	PROPN
taxlaw-2825	517	36	ii.a	ii.a	PROPN
taxlaw-2825	517	37	.	.	PROPN
taxlaw-2825	518	1	118	118	NUM
taxlaw-2825	518	2	,	,	PUNCT
taxlaw-2825	518	3	testimony	testimony	NOUN
taxlaw-2825	518	4	before	before	ADP
taxlaw-2825	518	5	the	the	DET
taxlaw-2825	518	6	u.s	u.s	PROPN
taxlaw-2825	518	7	.	.	PROPN
taxlaw-2825	518	8	senate	senate	PROPN
taxlaw-2825	518	9	finance	finance	PROPN
taxlaw-2825	518	10	committee	committee	PROPN
taxlaw-2825	518	11	,	,	PUNCT
taxlaw-2825	518	12	hearing	hear	VERB
taxlaw-2825	518	13	on	on	ADP
taxlaw-2825	518	14	extenders	extender	NOUN
taxlaw-2825	518	15	and	and	CCONJ
taxlaw-2825	518	16	tax	tax	NOUN
taxlaw-2825	518	17	reform	reform	NOUN
taxlaw-2825	518	18	:	:	PUNCT
taxlaw-2825	518	19	seeking	seek	VERB
taxlaw-2825	518	20	long	long	ADJ
taxlaw-2825	518	21	-	-	PUNCT
taxlaw-2825	518	22	term	term	NOUN
taxlaw-2825	518	23	solutions	solution	NOUN
taxlaw-2825	518	24	,	,	PUNCT
taxlaw-2825	518	25	112th	112th	PROPN
taxlaw-2825	518	26	cong	cong	NOUN
taxlaw-2825	518	27	.	.	PUNCT
taxlaw-2825	519	1	at	at	ADP
taxlaw-2825	519	2	2	2	NUM
taxlaw-2825	519	3	(	(	PUNCT
taxlaw-2825	519	4	jan	jan	PROPN
taxlaw-2825	519	5	.	.	PROPN
taxlaw-2825	519	6	31	31	NUM
taxlaw-2825	519	7	,	,	PUNCT
taxlaw-2825	519	8	2012	2012	NUM
taxlaw-2825	519	9	)	)	PUNCT
taxlaw-2825	519	10	(	(	PUNCT
taxlaw-2825	519	11	statement	statement	NOUN
taxlaw-2825	519	12	of	of	ADP
taxlaw-2825	519	13	rosanne	rosanne	PROPN
taxlaw-2825	519	14	altshuler	altshuler	NOUN
taxlaw-2825	519	15	)	)	PUNCT
taxlaw-2825	519	16	(	(	PUNCT
taxlaw-2825	519	17	“	"	PUNCT
taxlaw-2825	519	18	[	[	X
taxlaw-2825	519	19	p]olicymakers	p]olicymaker	NOUN
taxlaw-2825	519	20	may	may	AUX
taxlaw-2825	519	21	impose	impose	VERB
taxlaw-2825	519	22	expiration	expiration	NOUN
taxlaw-2825	519	23	dates	date	NOUN
taxlaw-2825	519	24	on	on	ADP
taxlaw-2825	519	25	provisions	provision	NOUN
taxlaw-2825	519	26	so	so	SCONJ
taxlaw-2825	519	27	that	that	SCONJ
taxlaw-2825	519	28	they	they	PRON
taxlaw-2825	519	29	can	can	AUX
taxlaw-2825	519	30	periodically	periodically	ADV
taxlaw-2825	519	31	evaluate	evaluate	VERB
taxlaw-2825	519	32	their	their	PRON
taxlaw-2825	519	33	effectiveness	effectiveness	NOUN
taxlaw-2825	519	34	.	.	PUNCT
taxlaw-2825	520	1	in	in	ADP
taxlaw-2825	520	2	this	this	DET
taxlaw-2825	520	3	case	case	NOUN
taxlaw-2825	520	4	an	an	DET
taxlaw-2825	520	5	expiration	expiration	NOUN
taxlaw-2825	520	6	date	date	NOUN
taxlaw-2825	520	7	can	can	AUX
taxlaw-2825	520	8	be	be	AUX
taxlaw-2825	520	9	seen	see	VERB
taxlaw-2825	520	10	as	as	ADP
taxlaw-2825	520	11	a	a	DET
taxlaw-2825	520	12	mechanism	mechanism	NOUN
taxlaw-2825	520	13	to	to	PART
taxlaw-2825	520	14	force	force	VERB
taxlaw-2825	520	15	policymakers	policymaker	NOUN
taxlaw-2825	520	16	to	to	PART
taxlaw-2825	520	17	consider	consider	VERB
taxlaw-2825	520	18	the	the	DET
taxlaw-2825	520	19	cost	cost	NOUN
taxlaw-2825	520	20	and	and	CCONJ
taxlaw-2825	520	21	benefits	benefit	NOUN
taxlaw-2825	520	22	of	of	ADP
taxlaw-2825	520	23	the	the	DET
taxlaw-2825	520	24	special	special	ADJ
taxlaw-2825	520	25	tax	tax	NOUN
taxlaw-2825	520	26	treatment	treatment	NOUN
taxlaw-2825	520	27	and	and	CCONJ
taxlaw-2825	520	28	possible	possible	ADJ
taxlaw-2825	520	29	changes	change	NOUN
taxlaw-2825	520	30	to	to	PART
taxlaw-2825	520	31	increase	increase	VERB
taxlaw-2825	520	32	the	the	DET
taxlaw-2825	520	33	effectiveness	effectiveness	NOUN
taxlaw-2825	520	34	of	of	ADP
taxlaw-2825	520	35	the	the	DET
taxlaw-2825	520	36	policy	policy	NOUN
taxlaw-2825	520	37	.	.	PUNCT
taxlaw-2825	521	1	this	this	DET
taxlaw-2825	521	2	reasoning	reasoning	NOUN
taxlaw-2825	521	3	is	be	AUX
taxlaw-2825	521	4	compelling	compelling	ADJ
taxlaw-2825	521	5	in	in	ADP
taxlaw-2825	521	6	theory	theory	NOUN
taxlaw-2825	521	7	,	,	PUNCT
taxlaw-2825	521	8	but	but	CCONJ
taxlaw-2825	521	9	has	have	AUX
taxlaw-2825	521	10	been	be	AUX
taxlaw-2825	521	11	an	an	DET
taxlaw-2825	521	12	absolute	absolute	ADJ
taxlaw-2825	521	13	failure	failure	NOUN
taxlaw-2825	521	14	in	in	ADP
taxlaw-2825	521	15	practice	practice	NOUN
taxlaw-2825	521	16	as	as	SCONJ
taxlaw-2825	521	17	no	no	DET
taxlaw-2825	521	18	real	real	ADJ
taxlaw-2825	521	19	systematic	systematic	ADJ
taxlaw-2825	521	20	review	review	NOUN
taxlaw-2825	521	21	ever	ever	ADV
taxlaw-2825	521	22	occurs	occur	VERB
taxlaw-2825	521	23	.	.	PUNCT
taxlaw-2825	522	1	instead	instead	ADV
taxlaw-2825	522	2	of	of	ADP
taxlaw-2825	522	3	subjecting	subject	VERB
taxlaw-2825	522	4	each	each	DET
taxlaw-2825	522	5	provision	provision	NOUN
taxlaw-2825	522	6	to	to	PART
taxlaw-2825	522	7	careful	careful	ADJ
taxlaw-2825	522	8	analysis	analysis	NOUN
taxlaw-2825	522	9	of	of	ADP
taxlaw-2825	522	10	whether	whether	SCONJ
taxlaw-2825	522	11	its	its	PRON
taxlaw-2825	522	12	benefits	benefit	NOUN
taxlaw-2825	522	13	outweigh	outweigh	VERB
taxlaw-2825	522	14	its	its	PRON
taxlaw-2825	522	15	costs	cost	NOUN
taxlaw-2825	522	16	,	,	PUNCT
taxlaw-2825	522	17	the	the	DET
taxlaw-2825	522	18	extenders	extender	NOUN
taxlaw-2825	522	19	are	be	AUX
taxlaw-2825	522	20	traditionally	traditionally	ADV
taxlaw-2825	522	21	considered	consider	VERB
taxlaw-2825	522	22	and	and	CCONJ
taxlaw-2825	522	23	passed	pass	VERB
taxlaw-2825	522	24	in	in	ADP
taxlaw-2825	522	25	their	their	PRON
taxlaw-2825	522	26	entirety	entirety	NOUN
taxlaw-2825	522	27	as	as	ADP
taxlaw-2825	522	28	a	a	DET
taxlaw-2825	522	29	package	package	NOUN
taxlaw-2825	522	30	of	of	ADP
taxlaw-2825	522	31	unrelated	unrelated	ADJ
taxlaw-2825	522	32	temporary	temporary	ADJ
taxlaw-2825	522	33	tax	tax	NOUN
taxlaw-2825	522	34	benefits	benefit	NOUN
taxlaw-2825	522	35	.	.	PUNCT
taxlaw-2825	522	36	”	"	PUNCT
taxlaw-2825	522	37	)	)	PUNCT
taxlaw-2825	522	38	.	.	PUNCT
taxlaw-2825	523	1	119	119	NUM
taxlaw-2825	524	1	i	i	PRON
taxlaw-2825	524	2	d.	d.	PROPN
taxlaw-2825	524	3	24	24	NUM
taxlaw-2825	524	4	columbia	columbia	PROPN
taxlaw-2825	524	5	journal	journal	PROPN
taxlaw-2825	524	6	of	of	ADP
taxlaw-2825	524	7	tax	tax	NOUN
taxlaw-2825	524	8	law	law	NOUN
taxlaw-2825	524	9	[	[	X
taxlaw-2825	524	10	vol.6:1	vol.6:1	X
taxlaw-2825	524	11	moreover	moreover	ADV
taxlaw-2825	524	12	,	,	PUNCT
taxlaw-2825	524	13	as	as	SCONJ
taxlaw-2825	524	14	discussed	discuss	VERB
taxlaw-2825	524	15	above	above	ADV
taxlaw-2825	524	16	in	in	ADP
taxlaw-2825	524	17	connection	connection	NOUN
taxlaw-2825	524	18	with	with	ADP
taxlaw-2825	524	19	rent	rent	NOUN
taxlaw-2825	524	20	seeking	seeking	NOUN
taxlaw-2825	524	21	,	,	PUNCT
taxlaw-2825	524	22	many	many	ADJ
taxlaw-2825	524	23	of	of	ADP
taxlaw-2825	524	24	the	the	DET
taxlaw-2825	524	25	temporary	temporary	ADJ
taxlaw-2825	524	26	provisions	provision	NOUN
taxlaw-2825	524	27	are	be	AUX
taxlaw-2825	524	28	not	not	PART
taxlaw-2825	524	29	reflective	reflective	ADJ
taxlaw-2825	524	30	of	of	ADP
taxlaw-2825	524	31	the	the	DET
taxlaw-2825	524	32	majority	majority	NOUN
taxlaw-2825	524	33	’s	’s	PART
taxlaw-2825	524	34	present	present	ADJ
taxlaw-2825	524	35	preferences	preference	NOUN
taxlaw-2825	524	36	,	,	PUNCT
taxlaw-2825	524	37	but	but	CCONJ
taxlaw-2825	524	38	rather	rather	ADV
taxlaw-2825	524	39	they	they	PRON
taxlaw-2825	524	40	are	be	AUX
taxlaw-2825	524	41	byproducts	byproduct	NOUN
taxlaw-2825	524	42	of	of	ADP
taxlaw-2825	524	43	deals	deal	NOUN
taxlaw-2825	524	44	struck	strike	VERB
taxlaw-2825	524	45	with	with	ADP
taxlaw-2825	524	46	motivated	motivated	ADJ
taxlaw-2825	524	47	minority	minority	NOUN
taxlaw-2825	524	48	groups	group	NOUN
taxlaw-2825	524	49	.	.	PUNCT
taxlaw-2825	525	1	120	120	NUM
taxlaw-2825	525	2	as	as	ADP
taxlaw-2825	525	3	such	such	ADJ
taxlaw-2825	525	4	,	,	PUNCT
taxlaw-2825	525	5	rather	rather	ADV
taxlaw-2825	525	6	than	than	ADP
taxlaw-2825	525	7	providing	provide	VERB
taxlaw-2825	525	8	a	a	DET
taxlaw-2825	525	9	fluid	fluid	ADJ
taxlaw-2825	525	10	process	process	NOUN
taxlaw-2825	525	11	by	by	ADP
taxlaw-2825	525	12	which	which	PRON
taxlaw-2825	525	13	laws	law	NOUN
taxlaw-2825	525	14	are	be	AUX
taxlaw-2825	525	15	able	able	ADJ
taxlaw-2825	525	16	to	to	PART
taxlaw-2825	525	17	responsively	responsively	ADV
taxlaw-2825	525	18	change	change	VERB
taxlaw-2825	525	19	to	to	ADP
taxlaw-2825	525	20	shifting	shift	VERB
taxlaw-2825	525	21	dynamics	dynamic	NOUN
taxlaw-2825	525	22	affecting	affect	VERB
taxlaw-2825	525	23	the	the	DET
taxlaw-2825	525	24	target	target	NOUN
taxlaw-2825	525	25	of	of	ADP
taxlaw-2825	525	26	the	the	DET
taxlaw-2825	525	27	legislation	legislation	NOUN
taxlaw-2825	525	28	,	,	PUNCT
taxlaw-2825	525	29	temporary	temporary	ADJ
taxlaw-2825	525	30	provisions	provision	NOUN
taxlaw-2825	525	31	are	be	AUX
taxlaw-2825	525	32	more	more	ADV
taxlaw-2825	525	33	frequently	frequently	ADV
taxlaw-2825	525	34	used	use	VERB
taxlaw-2825	525	35	as	as	ADP
taxlaw-2825	525	36	avenues	avenue	NOUN
taxlaw-2825	525	37	for	for	SCONJ
taxlaw-2825	525	38	legislators	legislator	NOUN
taxlaw-2825	525	39	to	to	PART
taxlaw-2825	525	40	gain	gain	VERB
taxlaw-2825	525	41	additional	additional	ADJ
taxlaw-2825	525	42	rents	rent	NOUN
taxlaw-2825	525	43	from	from	ADP
taxlaw-2825	525	44	a	a	DET
taxlaw-2825	525	45	concentrated	concentrated	ADJ
taxlaw-2825	525	46	and	and	CCONJ
taxlaw-2825	525	47	motivated	motivated	ADJ
taxlaw-2825	525	48	minority	minority	NOUN
taxlaw-2825	525	49	and	and	CCONJ
taxlaw-2825	525	50	to	to	PART
taxlaw-2825	525	51	mitigate	mitigate	VERB
taxlaw-2825	525	52	the	the	DET
taxlaw-2825	525	53	effects	effect	NOUN
taxlaw-2825	525	54	of	of	ADP
taxlaw-2825	525	55	the	the	DET
taxlaw-2825	525	56	budget	budget	NOUN
taxlaw-2825	525	57	rules	rule	NOUN
taxlaw-2825	525	58	.	.	PUNCT
taxlaw-2825	526	1	iv	iv	X
taxlaw-2825	526	2	.	.	PUNCT
taxlaw-2825	527	1	breaking	break	VERB
taxlaw-2825	527	2	the	the	DET
taxlaw-2825	527	3	spell	spell	NOUN
taxlaw-2825	527	4	with	with	ADP
taxlaw-2825	527	5	new	new	ADJ
taxlaw-2825	527	6	budget	budget	NOUN
taxlaw-2825	527	7	rules	rule	NOUN
taxlaw-2825	527	8	as	as	SCONJ
taxlaw-2825	527	9	outlined	outline	VERB
taxlaw-2825	527	10	above	above	ADV
taxlaw-2825	527	11	,	,	PUNCT
taxlaw-2825	527	12	the	the	DET
taxlaw-2825	527	13	current	current	ADJ
taxlaw-2825	527	14	budget	budget	NOUN
taxlaw-2825	527	15	rules	rule	NOUN
taxlaw-2825	527	16	create	create	VERB
taxlaw-2825	527	17	incentives	incentive	NOUN
taxlaw-2825	527	18	that	that	PRON
taxlaw-2825	527	19	are	be	AUX
taxlaw-2825	527	20	driving	drive	VERB
taxlaw-2825	527	21	congressional	congressional	ADJ
taxlaw-2825	527	22	behavior	behavior	NOUN
taxlaw-2825	527	23	.	.	PUNCT
taxlaw-2825	528	1	by	by	ADP
taxlaw-2825	528	2	scoring	score	VERB
taxlaw-2825	528	3	tax	tax	NOUN
taxlaw-2825	528	4	expenditures	expenditure	NOUN
taxlaw-2825	528	5	differently	differently	ADV
taxlaw-2825	528	6	than	than	ADP
taxlaw-2825	528	7	other	other	ADJ
taxlaw-2825	528	8	direct	direct	ADJ
taxlaw-2825	528	9	spending	spending	NOUN
taxlaw-2825	528	10	programs	program	NOUN
taxlaw-2825	528	11	,	,	PUNCT
taxlaw-2825	528	12	they	they	PRON
taxlaw-2825	528	13	create	create	VERB
taxlaw-2825	528	14	a	a	DET
taxlaw-2825	528	15	preference	preference	NOUN
taxlaw-2825	528	16	for	for	ADP
taxlaw-2825	528	17	using	use	VERB
taxlaw-2825	528	18	tax	tax	NOUN
taxlaw-2825	528	19	law	law	NOUN
taxlaw-2825	528	20	as	as	ADP
taxlaw-2825	528	21	the	the	DET
taxlaw-2825	528	22	vehicle	vehicle	NOUN
taxlaw-2825	528	23	for	for	ADP
taxlaw-2825	528	24	government	government	NOUN
taxlaw-2825	528	25	intervention	intervention	NOUN
taxlaw-2825	528	26	,	,	PUNCT
taxlaw-2825	528	27	even	even	ADV
taxlaw-2825	528	28	when	when	SCONJ
taxlaw-2825	528	29	it	it	PRON
taxlaw-2825	528	30	would	would	AUX
taxlaw-2825	528	31	not	not	PART
taxlaw-2825	528	32	otherwise	otherwise	ADV
taxlaw-2825	528	33	be	be	AUX
taxlaw-2825	528	34	advantageous	advantageous	ADJ
taxlaw-2825	528	35	to	to	PART
taxlaw-2825	528	36	do	do	VERB
taxlaw-2825	528	37	so	so	ADV
taxlaw-2825	528	38	.	.	PUNCT
taxlaw-2825	529	1	for	for	ADP
taxlaw-2825	529	2	example	example	NOUN
taxlaw-2825	529	3	,	,	PUNCT
taxlaw-2825	529	4	other	other	ADJ
taxlaw-2825	529	5	government	government	NOUN
taxlaw-2825	529	6	agencies	agency	NOUN
taxlaw-2825	529	7	may	may	AUX
taxlaw-2825	529	8	have	have	VERB
taxlaw-2825	529	9	better	well	ADJ
taxlaw-2825	529	10	knowledge	knowledge	NOUN
taxlaw-2825	529	11	,	,	PUNCT
taxlaw-2825	529	12	staff	staff	NOUN
taxlaw-2825	529	13	,	,	PUNCT
taxlaw-2825	529	14	and	and	CCONJ
taxlaw-2825	529	15	resources	resource	NOUN
taxlaw-2825	529	16	to	to	PART
taxlaw-2825	529	17	fund	fund	VERB
taxlaw-2825	529	18	,	,	PUNCT
taxlaw-2825	529	19	influence	influence	NOUN
taxlaw-2825	529	20	,	,	PUNCT
taxlaw-2825	529	21	and	and	CCONJ
taxlaw-2825	529	22	monitor	monitor	VERB
taxlaw-2825	529	23	the	the	DET
taxlaw-2825	529	24	legislated	legislate	VERB
taxlaw-2825	529	25	issue	issue	NOUN
taxlaw-2825	529	26	more	more	ADV
taxlaw-2825	529	27	directly	directly	ADV
taxlaw-2825	529	28	than	than	ADP
taxlaw-2825	529	29	the	the	DET
taxlaw-2825	529	30	irs	irs	PROPN
taxlaw-2825	529	31	.	.	PUNCT
taxlaw-2825	530	1	moreover	moreover	ADV
taxlaw-2825	530	2	,	,	PUNCT
taxlaw-2825	530	3	the	the	DET
taxlaw-2825	530	4	present	present	ADJ
taxlaw-2825	530	5	tax	tax	NOUN
taxlaw-2825	530	6	expenditure	expenditure	NOUN
taxlaw-2825	530	7	budget	budget	NOUN
taxlaw-2825	530	8	rules	rule	NOUN
taxlaw-2825	530	9	do	do	AUX
taxlaw-2825	530	10	not	not	PART
taxlaw-2825	530	11	adequately	adequately	ADV
taxlaw-2825	530	12	enforce	enforce	VERB
taxlaw-2825	530	13	fiscal	fiscal	ADJ
taxlaw-2825	530	14	restraint	restraint	NOUN
taxlaw-2825	530	15	because	because	SCONJ
taxlaw-2825	530	16	the	the	DET
taxlaw-2825	530	17	rules	rule	NOUN
taxlaw-2825	530	18	are	be	AUX
taxlaw-2825	530	19	easily	easily	ADV
taxlaw-2825	530	20	manipulated	manipulate	VERB
taxlaw-2825	530	21	to	to	PART
taxlaw-2825	530	22	avoid	avoid	VERB
taxlaw-2825	530	23	paygo	paygo	NOUN
taxlaw-2825	530	24	through	through	ADP
taxlaw-2825	530	25	the	the	DET
taxlaw-2825	530	26	use	use	NOUN
taxlaw-2825	530	27	of	of	ADP
taxlaw-2825	530	28	phase	phase	NOUN
taxlaw-2825	530	29	-	-	PUNCT
taxlaw-2825	530	30	ins	in	NOUN
taxlaw-2825	530	31	and	and	CCONJ
taxlaw-2825	530	32	sunsets	sunset	NOUN
taxlaw-2825	530	33	.	.	PUNCT
taxlaw-2825	531	1	121	121	NUM
taxlaw-2825	531	2	these	these	DET
taxlaw-2825	531	3	manipulations	manipulation	NOUN
taxlaw-2825	531	4	can	can	AUX
taxlaw-2825	531	5	create	create	VERB
taxlaw-2825	531	6	an	an	DET
taxlaw-2825	531	7	artificial	artificial	ADJ
taxlaw-2825	531	8	preference	preference	NOUN
taxlaw-2825	531	9	for	for	ADP
taxlaw-2825	531	10	using	use	VERB
taxlaw-2825	531	11	temporary	temporary	ADJ
taxlaw-2825	531	12	tax	tax	NOUN
taxlaw-2825	531	13	legislation	legislation	NOUN
taxlaw-2825	531	14	to	to	PART
taxlaw-2825	531	15	enact	enact	VERB
taxlaw-2825	531	16	government	government	NOUN
taxlaw-2825	531	17	expenditures	expenditure	NOUN
taxlaw-2825	531	18	.	.	PUNCT
taxlaw-2825	532	1	as	as	SCONJ
taxlaw-2825	532	2	discussed	discuss	VERB
taxlaw-2825	532	3	above	above	ADV
taxlaw-2825	532	4	,	,	PUNCT
taxlaw-2825	532	5	the	the	DET
taxlaw-2825	532	6	use	use	NOUN
taxlaw-2825	532	7	of	of	ADP
taxlaw-2825	532	8	temporary	temporary	ADJ
taxlaw-2825	532	9	legislation	legislation	NOUN
taxlaw-2825	532	10	itself	itself	PRON
taxlaw-2825	532	11	can	can	AUX
taxlaw-2825	532	12	lead	lead	VERB
taxlaw-2825	532	13	to	to	ADP
taxlaw-2825	532	14	other	other	ADJ
taxlaw-2825	532	15	problems	problem	NOUN
taxlaw-2825	532	16	such	such	ADJ
taxlaw-2825	532	17	as	as	ADP
taxlaw-2825	532	18	increasing	increase	VERB
taxlaw-2825	532	19	the	the	DET
taxlaw-2825	532	20	opportunities	opportunity	NOUN
taxlaw-2825	532	21	for	for	ADP
taxlaw-2825	532	22	political	political	ADJ
taxlaw-2825	532	23	rent	rent	NOUN
taxlaw-2825	532	24	seeking	seek	VERB
taxlaw-2825	532	25	and	and	CCONJ
taxlaw-2825	532	26	introducing	introduce	VERB
taxlaw-2825	532	27	undue	undue	ADJ
taxlaw-2825	532	28	uncertainty	uncertainty	NOUN
taxlaw-2825	532	29	and	and	CCONJ
taxlaw-2825	532	30	administrative	administrative	ADJ
taxlaw-2825	532	31	burdens	burden	NOUN
taxlaw-2825	532	32	.	.	PUNCT
taxlaw-2825	533	1	122	122	NUM
taxlaw-2825	534	1	i	i	PRON
taxlaw-2825	534	2	propose	propose	VERB
taxlaw-2825	534	3	that	that	SCONJ
taxlaw-2825	534	4	a	a	DET
taxlaw-2825	534	5	fundamental	fundamental	ADJ
taxlaw-2825	534	6	problem	problem	NOUN
taxlaw-2825	534	7	with	with	ADP
taxlaw-2825	534	8	tax	tax	NOUN
taxlaw-2825	534	9	expenditure	expenditure	NOUN
taxlaw-2825	534	10	lawmaking	lawmaking	NOUN
taxlaw-2825	534	11	is	be	AUX
taxlaw-2825	534	12	not	not	PART
taxlaw-2825	534	13	the	the	DET
taxlaw-2825	534	14	use	use	NOUN
taxlaw-2825	534	15	of	of	ADP
taxlaw-2825	534	16	temporary	temporary	ADJ
taxlaw-2825	534	17	or	or	CCONJ
taxlaw-2825	534	18	permanent	permanent	ADJ
taxlaw-2825	534	19	legislation	legislation	NOUN
taxlaw-2825	534	20	per	per	ADP
taxlaw-2825	534	21	se	se	X
taxlaw-2825	534	22	.	.	PUNCT
taxlaw-2825	535	1	rather	rather	ADV
taxlaw-2825	535	2	,	,	PUNCT
taxlaw-2825	535	3	it	it	PRON
taxlaw-2825	535	4	is	be	AUX
taxlaw-2825	535	5	the	the	DET
taxlaw-2825	535	6	current	current	ADJ
taxlaw-2825	535	7	framework	framework	NOUN
taxlaw-2825	535	8	of	of	ADP
taxlaw-2825	535	9	budgetary	budgetary	ADJ
taxlaw-2825	535	10	rules	rule	NOUN
taxlaw-2825	535	11	that	that	PRON
taxlaw-2825	535	12	govern	govern	VERB
taxlaw-2825	535	13	the	the	DET
taxlaw-2825	535	14	creation	creation	NOUN
taxlaw-2825	535	15	of	of	ADP
taxlaw-2825	535	16	the	the	DET
taxlaw-2825	535	17	tax	tax	NOUN
taxlaw-2825	535	18	laws	law	NOUN
taxlaw-2825	535	19	.	.	PUNCT
taxlaw-2825	536	1	congress	congress	PROPN
taxlaw-2825	536	2	has	have	AUX
taxlaw-2825	536	3	repeatedly	repeatedly	ADV
taxlaw-2825	536	4	demonstrated	demonstrate	VERB
taxlaw-2825	536	5	that	that	SCONJ
taxlaw-2825	536	6	it	it	PRON
taxlaw-2825	536	7	is	be	AUX
taxlaw-2825	536	8	unable	unable	ADJ
taxlaw-2825	536	9	to	to	PART
taxlaw-2825	536	10	exercise	exercise	VERB
taxlaw-2825	536	11	reasonable	reasonable	ADJ
taxlaw-2825	536	12	discretion	discretion	NOUN
taxlaw-2825	536	13	and	and	CCONJ
taxlaw-2825	536	14	engage	engage	VERB
taxlaw-2825	536	15	in	in	ADP
taxlaw-2825	536	16	optimal	optimal	ADJ
taxlaw-2825	536	17	lawmaking	lawmaking	NOUN
taxlaw-2825	536	18	practices	practice	NOUN
taxlaw-2825	536	19	without	without	ADP
taxlaw-2825	536	20	the	the	DET
taxlaw-2825	536	21	constraints	constraint	NOUN
taxlaw-2825	536	22	of	of	ADP
taxlaw-2825	536	23	some	some	DET
taxlaw-2825	536	24	type	type	NOUN
taxlaw-2825	536	25	of	of	ADP
taxlaw-2825	536	26	precommitment	precommitment	ADJ
taxlaw-2825	536	27	device	device	NOUN
taxlaw-2825	536	28	governing	govern	VERB
taxlaw-2825	536	29	their	their	PRON
taxlaw-2825	536	30	actions	action	NOUN
taxlaw-2825	536	31	.	.	PUNCT
taxlaw-2825	537	1	123	123	NUM
taxlaw-2825	537	2	that	that	PRON
taxlaw-2825	537	3	is	be	AUX
taxlaw-2825	537	4	,	,	PUNCT
taxlaw-2825	537	5	without	without	ADP
taxlaw-2825	537	6	ex	ex	PRON
taxlaw-2825	537	7	ante	ante	NOUN
taxlaw-2825	537	8	rules	rule	NOUN
taxlaw-2825	537	9	in	in	ADP
taxlaw-2825	537	10	place	place	NOUN
taxlaw-2825	537	11	restricting	restrict	VERB
taxlaw-2825	537	12	or	or	CCONJ
taxlaw-2825	537	13	directing	direct	VERB
taxlaw-2825	537	14	their	their	PRON
taxlaw-2825	537	15	behavior	behavior	NOUN
taxlaw-2825	537	16	,	,	PUNCT
taxlaw-2825	537	17	they	they	PRON
taxlaw-2825	537	18	are	be	AUX
taxlaw-2825	537	19	often	often	ADV
taxlaw-2825	537	20	unable	unable	ADJ
taxlaw-2825	537	21	to	to	PART
taxlaw-2825	537	22	resist	resist	VERB
taxlaw-2825	537	23	pressures	pressure	NOUN
taxlaw-2825	537	24	to	to	PART
taxlaw-2825	537	25	act	act	VERB
taxlaw-2825	537	26	in	in	ADP
taxlaw-2825	537	27	their	their	PRON
taxlaw-2825	537	28	own	own	ADJ
taxlaw-2825	537	29	self	self	NOUN
taxlaw-2825	537	30	-	-	PUNCT
taxlaw-2825	537	31	interest	interest	NOUN
taxlaw-2825	537	32	rather	rather	ADV
taxlaw-2825	537	33	than	than	ADP
taxlaw-2825	537	34	the	the	DET
taxlaw-2825	537	35	interests	interest	NOUN
taxlaw-2825	537	36	of	of	ADP
taxlaw-2825	537	37	their	their	PRON
taxlaw-2825	537	38	constituents	constituent	NOUN
taxlaw-2825	537	39	.	.	PUNCT
taxlaw-2825	538	1	as	as	ADP
taxlaw-2825	538	2	such	such	ADJ
taxlaw-2825	538	3	,	,	PUNCT
taxlaw-2825	538	4	rather	rather	ADV
taxlaw-2825	538	5	than	than	ADP
taxlaw-2825	538	6	add	add	VERB
taxlaw-2825	538	7	to	to	ADP
taxlaw-2825	538	8	the	the	DET
taxlaw-2825	538	9	existing	exist	VERB
taxlaw-2825	538	10	analysis	analysis	NOUN
taxlaw-2825	538	11	examining	examine	VERB
taxlaw-2825	538	12	which	which	DET
taxlaw-2825	538	13	type	type	NOUN
taxlaw-2825	538	14	of	of	ADP
taxlaw-2825	538	15	rules	rule	NOUN
taxlaw-2825	538	16	,	,	PUNCT
taxlaw-2825	538	17	temporary	temporary	ADJ
taxlaw-2825	538	18	or	or	CCONJ
taxlaw-2825	538	19	permanent	permanent	ADJ
taxlaw-2825	538	20	,	,	PUNCT
taxlaw-2825	538	21	will	will	AUX
taxlaw-2825	538	22	cause	cause	VERB
taxlaw-2825	538	23	the	the	DET
taxlaw-2825	538	24	least	least	ADJ
taxlaw-2825	538	25	amount	amount	NOUN
taxlaw-2825	538	26	of	of	ADP
taxlaw-2825	538	27	damage	damage	NOUN
taxlaw-2825	538	28	under	under	ADP
taxlaw-2825	538	29	the	the	DET
taxlaw-2825	538	30	current	current	ADJ
taxlaw-2825	538	31	budgetary	budgetary	ADJ
taxlaw-2825	538	32	framework	framework	NOUN
taxlaw-2825	538	33	,	,	PUNCT
taxlaw-2825	538	34	in	in	ADP
taxlaw-2825	538	35	this	this	DET
taxlaw-2825	538	36	article	article	NOUN
taxlaw-2825	538	37	,	,	PUNCT
taxlaw-2825	538	38	i	i	PRON
taxlaw-2825	538	39	explore	explore	VERB
taxlaw-2825	538	40	whether	whether	SCONJ
taxlaw-2825	538	41	more	more	ADV
taxlaw-2825	538	42	ideal	ideal	ADJ
taxlaw-2825	538	43	tax	tax	NOUN
taxlaw-2825	538	44	expenditure	expenditure	NOUN
taxlaw-2825	538	45	rulemaking	rulemaking	NOUN
taxlaw-2825	538	46	can	can	AUX
taxlaw-2825	538	47	be	be	AUX
taxlaw-2825	538	48	achieved	achieve	VERB
taxlaw-2825	538	49	by	by	ADP
taxlaw-2825	538	50	modifying	modify	VERB
taxlaw-2825	538	51	the	the	DET
taxlaw-2825	538	52	underlying	underlie	VERB
taxlaw-2825	538	53	rules	rule	NOUN
taxlaw-2825	538	54	themselves	themselves	PRON
taxlaw-2825	538	55	.	.	PUNCT
taxlaw-2825	539	1	i	i	PRON
taxlaw-2825	539	2	propose	propose	VERB
taxlaw-2825	539	3	three	three	NUM
taxlaw-2825	539	4	budget	budget	NOUN
taxlaw-2825	539	5	rules	rule	NOUN
taxlaw-2825	539	6	and	and	CCONJ
taxlaw-2825	539	7	explore	explore	VERB
taxlaw-2825	539	8	the	the	DET
taxlaw-2825	539	9	envisioned	envision	VERB
taxlaw-2825	539	10	consequences	consequence	NOUN
taxlaw-2825	539	11	that	that	PRON
taxlaw-2825	539	12	these	these	DET
taxlaw-2825	539	13	rules	rule	NOUN
taxlaw-2825	539	14	would	would	AUX
taxlaw-2825	539	15	have	have	VERB
taxlaw-2825	539	16	on	on	ADP
taxlaw-2825	539	17	the	the	DET
taxlaw-2825	539	18	current	current	ADJ
taxlaw-2825	539	19	budget	budget	NOUN
taxlaw-2825	539	20	process	process	NOUN
taxlaw-2825	539	21	.	.	PUNCT
taxlaw-2825	540	1	i	i	PRON
taxlaw-2825	540	2	conclude	conclude	VERB
taxlaw-2825	540	3	that	that	SCONJ
taxlaw-2825	540	4	if	if	SCONJ
taxlaw-2825	540	5	implemented	implement	VERB
taxlaw-2825	540	6	,	,	PUNCT
taxlaw-2825	540	7	this	this	DET
taxlaw-2825	540	8	bundle	bundle	NOUN
taxlaw-2825	540	9	of	of	ADP
taxlaw-2825	540	10	proposed	propose	VERB
taxlaw-2825	540	11	budget	budget	NOUN
taxlaw-2825	540	12	process	process	NOUN
taxlaw-2825	540	13	modifications	modification	NOUN
taxlaw-2825	540	14	could	could	AUX
taxlaw-2825	540	15	yield	yield	VERB
taxlaw-2825	540	16	more	more	ADJ
taxlaw-2825	540	17	ideal	ideal	ADJ
taxlaw-2825	540	18	tax	tax	NOUN
taxlaw-2825	540	19	legislation	legislation	NOUN
taxlaw-2825	540	20	by	by	ADP
taxlaw-2825	540	21	instilling	instill	VERB
taxlaw-2825	540	22	more	more	ADJ
taxlaw-2825	540	23	fiscal	fiscal	ADJ
taxlaw-2825	540	24	restraint	restraint	NOUN
taxlaw-2825	540	25	,	,	PUNCT
taxlaw-2825	540	26	reducing	reduce	VERB
taxlaw-2825	540	27	opportunities	opportunity	NOUN
taxlaw-2825	540	28	for	for	ADP
taxlaw-2825	540	29	rent	rent	NOUN
taxlaw-2825	540	30	seeking	seeking	NOUN
taxlaw-2825	540	31	,	,	PUNCT
taxlaw-2825	540	32	achieving	achieve	VERB
taxlaw-2825	540	33	greater	great	ADJ
taxlaw-2825	540	34	political	political	ADJ
taxlaw-2825	540	35	transparency	transparency	NOUN
taxlaw-2825	540	36	,	,	PUNCT
taxlaw-2825	540	37	and	and	CCONJ
taxlaw-2825	540	38	enhancing	enhance	VERB
taxlaw-2825	540	39	legislative	legislative	ADJ
taxlaw-2825	540	40	stability	stability	NOUN
taxlaw-2825	540	41	while	while	SCONJ
taxlaw-2825	540	42	retaining	retain	VERB
taxlaw-2825	540	43	legislative	legislative	ADJ
taxlaw-2825	540	44	flexibility	flexibility	NOUN
taxlaw-2825	540	45	.	.	PUNCT
taxlaw-2825	541	1	a.	a.	PROPN
taxlaw-2825	541	2	proposed	propose	VERB
taxlaw-2825	541	3	budget	budget	NOUN
taxlaw-2825	541	4	rules	rule	NOUN
taxlaw-2825	541	5	i	i	PRON
taxlaw-2825	541	6	propose	propose	VERB
taxlaw-2825	541	7	three	three	NUM
taxlaw-2825	541	8	different	different	ADJ
taxlaw-2825	541	9	modifications	modification	NOUN
taxlaw-2825	541	10	to	to	ADP
taxlaw-2825	541	11	the	the	DET
taxlaw-2825	541	12	current	current	ADJ
taxlaw-2825	541	13	budget	budget	NOUN
taxlaw-2825	541	14	rules	rule	NOUN
taxlaw-2825	541	15	:	:	PUNCT
taxlaw-2825	541	16	(	(	PUNCT
taxlaw-2825	541	17	i	i	NOUN
taxlaw-2825	541	18	)	)	PUNCT
taxlaw-2825	541	19	a	a	DET
taxlaw-2825	541	20	presumption	presumption	NOUN
taxlaw-2825	541	21	for	for	ADP
taxlaw-2825	541	22	budgetary	budgetary	ADJ
taxlaw-2825	541	23	scoring	scoring	NOUN
taxlaw-2825	541	24	purposes	purpose	NOUN
taxlaw-2825	541	25	that	that	PRON
taxlaw-2825	541	26	tax	tax	NOUN
taxlaw-2825	541	27	expenditure	expenditure	NOUN
taxlaw-2825	541	28	legislation	legislation	NOUN
taxlaw-2825	541	29	will	will	AUX
taxlaw-2825	541	30	endure	endure	VERB
taxlaw-2825	541	31	throughout	throughout	ADP
taxlaw-2825	541	32	the	the	DET
taxlaw-2825	541	33	applicable	applicable	ADJ
taxlaw-2825	541	34	budget	budget	NOUN
taxlaw-2825	541	35	window	window	NOUN
taxlaw-2825	541	36	,	,	PUNCT
taxlaw-2825	541	37	whether	whether	SCONJ
taxlaw-2825	541	38	or	or	CCONJ
taxlaw-2825	541	39	not	not	PART
taxlaw-2825	541	40	the	the	DET
taxlaw-2825	541	41	provision	provision	NOUN
taxlaw-2825	541	42	is	be	AUX
taxlaw-2825	541	43	set	set	VERB
taxlaw-2825	541	44	to	to	PART
taxlaw-2825	541	45	expire	expire	VERB
taxlaw-2825	541	46	prior	prior	ADV
taxlaw-2825	541	47	to	to	ADP
taxlaw-2825	541	48	the	the	DET
taxlaw-2825	541	49	end	end	NOUN
taxlaw-2825	541	50	of	of	ADP
taxlaw-2825	541	51	the	the	DET
taxlaw-2825	541	52	window	window	NOUN
taxlaw-2825	541	53	;	;	PUNCT
taxlaw-2825	541	54	(	(	PUNCT
taxlaw-2825	541	55	ii	ii	NOUN
taxlaw-2825	541	56	)	)	PUNCT
taxlaw-2825	541	57	if	if	SCONJ
taxlaw-2825	541	58	this	this	DET
taxlaw-2825	541	59	presumption	presumption	NOUN
taxlaw-2825	541	60	is	be	AUX
taxlaw-2825	541	61	overcome	overcome	VERB
taxlaw-2825	541	62	and	and	CCONJ
taxlaw-2825	541	63	the	the	DET
taxlaw-2825	541	64	sunset	sunset	NOUN
taxlaw-2825	541	65	of	of	ADP
taxlaw-2825	541	66	a	a	DET
taxlaw-2825	541	67	tax	tax	NOUN
taxlaw-2825	541	68	120	120	NUM
taxlaw-2825	541	69	see	see	NOUN
taxlaw-2825	541	70	discussion	discussion	NOUN
taxlaw-2825	541	71	supra	supra	PROPN
taxlaw-2825	541	72	part	part	NOUN
taxlaw-2825	541	73	iii.b	iii.b	PROPN
taxlaw-2825	541	74	.	.	PROPN
taxlaw-2825	541	75	121	121	NUM
taxlaw-2825	541	76	see	see	VERB
taxlaw-2825	541	77	discussion	discussion	NOUN
taxlaw-2825	541	78	supra	supra	PROPN
taxlaw-2825	541	79	part	part	PROPN
taxlaw-2825	541	80	iii.a	iii.a	PROPN
taxlaw-2825	541	81	.	.	NOUN
taxlaw-2825	541	82	122	122	NUM
taxlaw-2825	541	83	see	see	VERB
taxlaw-2825	541	84	discussions	discussion	NOUN
taxlaw-2825	541	85	supra	supra	ADJ
taxlaw-2825	541	86	part	part	NOUN
taxlaw-2825	541	87	iii.b	iii.b	PROPN
taxlaw-2825	541	88	and	and	CCONJ
taxlaw-2825	541	89	d.	d.	PROPN
taxlaw-2825	541	90	123	123	NUM
taxlaw-2825	541	91	kysar	kysar	NOUN
taxlaw-2825	541	92	,	,	PUNCT
taxlaw-2825	541	93	supra	supra	PROPN
taxlaw-2825	541	94	note	note	NOUN
taxlaw-2825	541	95	5	5	NUM
taxlaw-2825	541	96	.	.	NOUN
taxlaw-2825	541	97	2014	2014	NUM
taxlaw-2825	541	98	]	]	PUNCT
taxlaw-2825	542	1	breaking	break	VERB
taxlaw-2825	542	2	the	the	DET
taxlaw-2825	542	3	spell	spell	NOUN
taxlaw-2825	542	4	of	of	ADP
taxlaw-2825	542	5	tax	tax	NOUN
taxlaw-2825	542	6	budget	budget	NOUN
taxlaw-2825	542	7	magic	magic	NOUN
taxlaw-2825	542	8	25	25	NUM
taxlaw-2825	542	9	expenditure	expenditure	NOUN
taxlaw-2825	542	10	is	be	AUX
taxlaw-2825	542	11	given	give	VERB
taxlaw-2825	542	12	effect	effect	NOUN
taxlaw-2825	542	13	,	,	PUNCT
taxlaw-2825	542	14	it	it	PRON
taxlaw-2825	542	15	will	will	AUX
taxlaw-2825	542	16	have	have	VERB
taxlaw-2825	542	17	to	to	PART
taxlaw-2825	542	18	comply	comply	VERB
taxlaw-2825	542	19	with	with	ADP
taxlaw-2825	542	20	a	a	DET
taxlaw-2825	542	21	more	more	ADV
taxlaw-2825	542	22	rigorous	rigorous	ADJ
taxlaw-2825	542	23	lock	lock	NOUN
taxlaw-2825	542	24	-	-	PUNCT
taxlaw-2825	542	25	step	step	NOUN
taxlaw-2825	542	26	paygo	paygo	NOUN
taxlaw-2825	542	27	requirement	requirement	NOUN
taxlaw-2825	542	28	unless	unless	SCONJ
taxlaw-2825	542	29	it	it	PRON
taxlaw-2825	542	30	is	be	AUX
taxlaw-2825	542	31	designated	designate	VERB
taxlaw-2825	542	32	as	as	ADP
taxlaw-2825	542	33	emergency	emergency	NOUN
taxlaw-2825	542	34	legislation	legislation	NOUN
taxlaw-2825	542	35	;	;	PUNCT
taxlaw-2825	542	36	and	and	CCONJ
taxlaw-2825	542	37	(	(	PUNCT
taxlaw-2825	542	38	iii	iii	X
taxlaw-2825	542	39	)	)	PUNCT
taxlaw-2825	542	40	a	a	DET
taxlaw-2825	542	41	mandatory	mandatory	ADJ
taxlaw-2825	542	42	review	review	NOUN
taxlaw-2825	542	43	of	of	ADP
taxlaw-2825	542	44	all	all	DET
taxlaw-2825	542	45	permanent	permanent	ADJ
taxlaw-2825	542	46	tax	tax	NOUN
taxlaw-2825	542	47	expenditures	expenditure	NOUN
taxlaw-2825	542	48	will	will	AUX
taxlaw-2825	542	49	be	be	AUX
taxlaw-2825	542	50	required	require	VERB
taxlaw-2825	542	51	after	after	ADP
taxlaw-2825	542	52	their	their	PRON
taxlaw-2825	542	53	initial	initial	ADJ
taxlaw-2825	542	54	ten	ten	NUM
taxlaw-2825	542	55	-	-	PUNCT
taxlaw-2825	542	56	year	year	NOUN
taxlaw-2825	542	57	period	period	NOUN
taxlaw-2825	542	58	of	of	ADP
taxlaw-2825	542	59	enactment	enactment	NOUN
taxlaw-2825	542	60	.	.	PUNCT
taxlaw-2825	543	1	in	in	ADP
taxlaw-2825	543	2	examining	examine	VERB
taxlaw-2825	543	3	the	the	DET
taxlaw-2825	543	4	consequences	consequence	NOUN
taxlaw-2825	543	5	that	that	PRON
taxlaw-2825	543	6	these	these	DET
taxlaw-2825	543	7	proposals	proposal	NOUN
taxlaw-2825	543	8	could	could	AUX
taxlaw-2825	543	9	have	have	VERB
taxlaw-2825	543	10	on	on	ADP
taxlaw-2825	543	11	congressional	congressional	ADJ
taxlaw-2825	543	12	lawmaking	lawmaking	NOUN
taxlaw-2825	543	13	,	,	PUNCT
taxlaw-2825	543	14	i	i	PRON
taxlaw-2825	543	15	conclude	conclude	VERB
taxlaw-2825	543	16	that	that	SCONJ
taxlaw-2825	543	17	together	together	ADV
taxlaw-2825	543	18	these	these	DET
taxlaw-2825	543	19	rules	rule	NOUN
taxlaw-2825	543	20	could	could	AUX
taxlaw-2825	543	21	enable	enable	VERB
taxlaw-2825	543	22	lawmakers	lawmaker	NOUN
taxlaw-2825	543	23	to	to	PART
taxlaw-2825	543	24	make	make	VERB
taxlaw-2825	543	25	more	more	ADV
taxlaw-2825	543	26	disciplined	disciplined	ADJ
taxlaw-2825	543	27	deliberations	deliberation	NOUN
taxlaw-2825	543	28	and	and	CCONJ
taxlaw-2825	543	29	trade	trade	NOUN
taxlaw-2825	543	30	offs	off	NOUN
taxlaw-2825	543	31	when	when	SCONJ
taxlaw-2825	543	32	enacting	enact	VERB
taxlaw-2825	543	33	tax	tax	NOUN
taxlaw-2825	543	34	expenditure	expenditure	NOUN
taxlaw-2825	543	35	legislation	legislation	NOUN
taxlaw-2825	543	36	.	.	PUNCT
taxlaw-2825	544	1	1	1	X
taxlaw-2825	544	2	.	.	X
taxlaw-2825	544	3	disregard	disregard	NOUN
taxlaw-2825	544	4	sunsets	sunset	NOUN
taxlaw-2825	544	5	for	for	ADP
taxlaw-2825	544	6	budget	budget	NOUN
taxlaw-2825	544	7	scoring	scoring	NOUN
taxlaw-2825	544	8	purposes	purpose	NOUN
taxlaw-2825	544	9	in	in	ADP
taxlaw-2825	544	10	order	order	NOUN
taxlaw-2825	544	11	to	to	PART
taxlaw-2825	544	12	weaken	weaken	VERB
taxlaw-2825	544	13	the	the	DET
taxlaw-2825	544	14	preference	preference	NOUN
taxlaw-2825	544	15	for	for	ADP
taxlaw-2825	544	16	tax	tax	NOUN
taxlaw-2825	544	17	expenditure	expenditure	NOUN
taxlaw-2825	544	18	legislation	legislation	NOUN
taxlaw-2825	544	19	over	over	ADP
taxlaw-2825	544	20	direct	direct	ADJ
taxlaw-2825	544	21	spending	spending	NOUN
taxlaw-2825	544	22	in	in	ADP
taxlaw-2825	544	23	the	the	DET
taxlaw-2825	544	24	budget	budget	NOUN
taxlaw-2825	544	25	process	process	NOUN
taxlaw-2825	544	26	and	and	CCONJ
taxlaw-2825	544	27	to	to	PART
taxlaw-2825	544	28	strengthen	strengthen	VERB
taxlaw-2825	544	29	adherence	adherence	NOUN
taxlaw-2825	544	30	to	to	ADP
taxlaw-2825	544	31	paygo	paygo	NOUN
taxlaw-2825	544	32	principles	principle	NOUN
taxlaw-2825	544	33	,	,	PUNCT
taxlaw-2825	544	34	i	i	PRON
taxlaw-2825	544	35	propose	propose	VERB
taxlaw-2825	544	36	that	that	SCONJ
taxlaw-2825	544	37	sunset	sunset	NOUN
taxlaw-2825	544	38	provisions	provision	NOUN
taxlaw-2825	544	39	should	should	AUX
taxlaw-2825	544	40	be	be	AUX
taxlaw-2825	544	41	disregarded	disregard	VERB
taxlaw-2825	544	42	presumptively	presumptively	ADV
taxlaw-2825	544	43	for	for	ADP
taxlaw-2825	544	44	purposes	purpose	NOUN
taxlaw-2825	544	45	of	of	ADP
taxlaw-2825	544	46	scoring	score	VERB
taxlaw-2825	544	47	tax	tax	NOUN
taxlaw-2825	544	48	expenditures	expenditure	NOUN
taxlaw-2825	544	49	.	.	PUNCT
taxlaw-2825	545	1	124	124	NUM
taxlaw-2825	545	2	accordingly	accordingly	ADV
taxlaw-2825	545	3	,	,	PUNCT
taxlaw-2825	545	4	whether	whether	SCONJ
taxlaw-2825	545	5	or	or	CCONJ
taxlaw-2825	545	6	not	not	PART
taxlaw-2825	545	7	a	a	DET
taxlaw-2825	545	8	proposed	propose	VERB
taxlaw-2825	545	9	piece	piece	NOUN
taxlaw-2825	545	10	of	of	ADP
taxlaw-2825	545	11	tax	tax	NOUN
taxlaw-2825	545	12	legislation	legislation	NOUN
taxlaw-2825	545	13	is	be	AUX
taxlaw-2825	545	14	set	set	VERB
taxlaw-2825	545	15	to	to	PART
taxlaw-2825	545	16	expire	expire	VERB
taxlaw-2825	545	17	prior	prior	ADV
taxlaw-2825	545	18	to	to	ADP
taxlaw-2825	545	19	the	the	DET
taxlaw-2825	545	20	end	end	NOUN
taxlaw-2825	545	21	of	of	ADP
taxlaw-2825	545	22	the	the	DET
taxlaw-2825	545	23	applicable	applicable	ADJ
taxlaw-2825	545	24	budget	budget	NOUN
taxlaw-2825	545	25	window	window	NOUN
taxlaw-2825	545	26	,	,	PUNCT
taxlaw-2825	545	27	it	it	PRON
taxlaw-2825	545	28	would	would	AUX
taxlaw-2825	545	29	be	be	AUX
taxlaw-2825	545	30	scored	score	VERB
taxlaw-2825	545	31	by	by	ADP
taxlaw-2825	545	32	assuming	assume	VERB
taxlaw-2825	545	33	the	the	DET
taxlaw-2825	545	34	legislation	legislation	NOUN
taxlaw-2825	545	35	is	be	AUX
taxlaw-2825	545	36	in	in	ADP
taxlaw-2825	545	37	effect	effect	NOUN
taxlaw-2825	545	38	throughout	throughout	ADP
taxlaw-2825	545	39	the	the	DET
taxlaw-2825	545	40	entire	entire	ADJ
taxlaw-2825	545	41	budget	budget	NOUN
taxlaw-2825	545	42	period	period	NOUN
taxlaw-2825	545	43	.	.	PUNCT
taxlaw-2825	546	1	currently	currently	ADV
taxlaw-2825	546	2	,	,	PUNCT
taxlaw-2825	546	3	the	the	DET
taxlaw-2825	546	4	cbo	cbo	PROPN
taxlaw-2825	546	5	scores	score	VERB
taxlaw-2825	546	6	both	both	CCONJ
taxlaw-2825	546	7	mandatory	mandatory	ADJ
taxlaw-2825	546	8	and	and	CCONJ
taxlaw-2825	546	9	tax	tax	NOUN
taxlaw-2825	546	10	expenditures	expenditure	NOUN
taxlaw-2825	546	11	in	in	ADP
taxlaw-2825	546	12	accordance	accordance	NOUN
taxlaw-2825	546	13	with	with	ADP
taxlaw-2825	546	14	procedures	procedure	NOUN
taxlaw-2825	546	15	set	set	VERB
taxlaw-2825	546	16	up	up	ADP
taxlaw-2825	546	17	by	by	ADP
taxlaw-2825	546	18	the	the	DET
taxlaw-2825	546	19	now	now	ADV
taxlaw-2825	546	20	-	-	PUNCT
taxlaw-2825	546	21	expired	expire	VERB
taxlaw-2825	546	22	balanced	balanced	ADJ
taxlaw-2825	546	23	budget	budget	NOUN
taxlaw-2825	546	24	and	and	CCONJ
taxlaw-2825	546	25	emergency	emergency	NOUN
taxlaw-2825	546	26	deficit	deficit	NOUN
taxlaw-2825	546	27	control	control	NOUN
taxlaw-2825	546	28	act	act	NOUN
taxlaw-2825	546	29	of	of	ADP
taxlaw-2825	546	30	1985	1985	NUM
taxlaw-2825	546	31	.	.	PUNCT
taxlaw-2825	547	1	125	125	NUM
taxlaw-2825	547	2	pursuant	pursuant	ADJ
taxlaw-2825	547	3	to	to	ADP
taxlaw-2825	547	4	this	this	DET
taxlaw-2825	547	5	act	act	NOUN
taxlaw-2825	547	6	,	,	PUNCT
taxlaw-2825	547	7	early	early	ADJ
taxlaw-2825	547	8	expiration	expiration	NOUN
taxlaw-2825	547	9	dates	date	NOUN
taxlaw-2825	547	10	of	of	ADP
taxlaw-2825	547	11	proposed	propose	VERB
taxlaw-2825	547	12	legislation	legislation	NOUN
taxlaw-2825	547	13	are	be	AUX
taxlaw-2825	547	14	ignored	ignore	VERB
taxlaw-2825	547	15	for	for	ADP
taxlaw-2825	547	16	all	all	DET
taxlaw-2825	547	17	spending	spending	NOUN
taxlaw-2825	547	18	programs	program	NOUN
taxlaw-2825	547	19	with	with	ADP
taxlaw-2825	547	20	annual	annual	ADJ
taxlaw-2825	547	21	costs	cost	NOUN
taxlaw-2825	547	22	in	in	ADP
taxlaw-2825	547	23	excess	excess	NOUN
taxlaw-2825	547	24	of	of	ADP
taxlaw-2825	547	25	$	$	SYM
taxlaw-2825	547	26	50	50	NUM
taxlaw-2825	547	27	million	million	NUM
taxlaw-2825	547	28	.	.	PUNCT
taxlaw-2825	548	1	126	126	NUM
taxlaw-2825	548	2	all	all	DET
taxlaw-2825	548	3	other	other	ADJ
taxlaw-2825	548	4	proposals	proposal	NOUN
taxlaw-2825	548	5	,	,	PUNCT
taxlaw-2825	548	6	including	include	VERB
taxlaw-2825	548	7	tax	tax	NOUN
taxlaw-2825	548	8	expenditures	expenditure	NOUN
taxlaw-2825	548	9	,	,	PUNCT
taxlaw-2825	548	10	are	be	AUX
taxlaw-2825	548	11	scored	score	VERB
taxlaw-2825	548	12	under	under	ADP
taxlaw-2825	548	13	the	the	DET
taxlaw-2825	548	14	presumption	presumption	NOUN
taxlaw-2825	548	15	that	that	SCONJ
taxlaw-2825	548	16	any	any	DET
taxlaw-2825	548	17	early	early	ADJ
taxlaw-2825	548	18	expiration	expiration	NOUN
taxlaw-2825	548	19	provision	provision	NOUN
taxlaw-2825	548	20	takes	take	VERB
taxlaw-2825	548	21	effect	effect	NOUN
taxlaw-2825	548	22	,	,	PUNCT
taxlaw-2825	548	23	even	even	ADV
taxlaw-2825	548	24	if	if	SCONJ
taxlaw-2825	548	25	the	the	DET
taxlaw-2825	548	26	provision	provision	NOUN
taxlaw-2825	548	27	has	have	AUX
taxlaw-2825	548	28	already	already	ADV
taxlaw-2825	548	29	been	be	AUX
taxlaw-2825	548	30	repeatedly	repeatedly	ADV
taxlaw-2825	548	31	extended	extend	VERB
taxlaw-2825	548	32	.	.	PUNCT
taxlaw-2825	549	1	127	127	NUM
taxlaw-2825	549	2	as	as	SCONJ
taxlaw-2825	549	3	illustrated	illustrate	VERB
taxlaw-2825	549	4	above	above	ADV
taxlaw-2825	549	5	in	in	ADP
taxlaw-2825	549	6	chart	chart	NOUN
taxlaw-2825	549	7	b	b	NOUN
taxlaw-2825	549	8	,	,	PUNCT
taxlaw-2825	549	9	this	this	DET
taxlaw-2825	549	10	scoring	scoring	NOUN
taxlaw-2825	549	11	practice	practice	NOUN
taxlaw-2825	549	12	can	can	AUX
taxlaw-2825	549	13	create	create	VERB
taxlaw-2825	549	14	a	a	DET
taxlaw-2825	549	15	preference	preference	NOUN
taxlaw-2825	549	16	for	for	ADP
taxlaw-2825	549	17	using	use	VERB
taxlaw-2825	549	18	the	the	DET
taxlaw-2825	549	19	tax	tax	NOUN
taxlaw-2825	549	20	expenditure	expenditure	NOUN
taxlaw-2825	549	21	model	model	NOUN
taxlaw-2825	549	22	over	over	ADP
taxlaw-2825	549	23	other	other	ADJ
taxlaw-2825	549	24	forms	form	NOUN
taxlaw-2825	549	25	of	of	ADP
taxlaw-2825	549	26	direct	direct	ADJ
taxlaw-2825	549	27	government	government	NOUN
taxlaw-2825	549	28	intervention	intervention	NOUN
taxlaw-2825	549	29	.	.	PUNCT
taxlaw-2825	550	1	128	128	NUM
taxlaw-2825	550	2	through	through	ADP
taxlaw-2825	550	3	the	the	DET
taxlaw-2825	550	4	use	use	NOUN
taxlaw-2825	550	5	of	of	ADP
taxlaw-2825	550	6	sunset	sunset	NOUN
taxlaw-2825	550	7	provisions	provision	NOUN
taxlaw-2825	550	8	,	,	PUNCT
taxlaw-2825	550	9	lawmakers	lawmaker	NOUN
taxlaw-2825	550	10	can	can	AUX
taxlaw-2825	550	11	significantly	significantly	ADV
taxlaw-2825	550	12	decrease	decrease	VERB
taxlaw-2825	550	13	the	the	DET
taxlaw-2825	550	14	estimated	estimate	VERB
taxlaw-2825	550	15	costs	cost	NOUN
taxlaw-2825	550	16	of	of	ADP
taxlaw-2825	550	17	proposed	propose	VERB
taxlaw-2825	550	18	temporary	temporary	ADJ
taxlaw-2825	550	19	tax	tax	NOUN
taxlaw-2825	550	20	legislation	legislation	NOUN
taxlaw-2825	550	21	,	,	PUNCT
taxlaw-2825	550	22	push	push	VERB
taxlaw-2825	550	23	offsetting	offset	VERB
taxlaw-2825	550	24	revenues	revenue	NOUN
taxlaw-2825	550	25	to	to	ADP
taxlaw-2825	550	26	later	late	ADJ
taxlaw-2825	550	27	fiscal	fiscal	ADJ
taxlaw-2825	550	28	years	year	NOUN
taxlaw-2825	550	29	,	,	PUNCT
taxlaw-2825	550	30	and	and	CCONJ
taxlaw-2825	550	31	free	free	VERB
taxlaw-2825	550	32	up	up	ADP
taxlaw-2825	550	33	existing	exist	VERB
taxlaw-2825	550	34	or	or	CCONJ
taxlaw-2825	550	35	proposed	propose	VERB
taxlaw-2825	550	36	revenue	revenue	NOUN
taxlaw-2825	550	37	streams	stream	NOUN
taxlaw-2825	550	38	to	to	PART
taxlaw-2825	550	39	offset	offset	VERB
taxlaw-2825	550	40	additional	additional	ADJ
taxlaw-2825	550	41	spending	spending	NOUN
taxlaw-2825	550	42	initiatives	initiative	NOUN
taxlaw-2825	550	43	or	or	CCONJ
taxlaw-2825	550	44	tax	tax	NOUN
taxlaw-2825	550	45	cuts	cut	NOUN
taxlaw-2825	550	46	.	.	PUNCT
taxlaw-2825	551	1	i	i	PRON
taxlaw-2825	551	2	propose	propose	VERB
taxlaw-2825	551	3	that	that	SCONJ
taxlaw-2825	551	4	tax	tax	NOUN
taxlaw-2825	551	5	expenditure	expenditure	NOUN
taxlaw-2825	551	6	legislation	legislation	NOUN
taxlaw-2825	551	7	should	should	AUX
taxlaw-2825	551	8	be	be	AUX
taxlaw-2825	551	9	scored	score	VERB
taxlaw-2825	551	10	under	under	ADP
taxlaw-2825	551	11	principles	principle	NOUN
taxlaw-2825	551	12	similar	similar	ADJ
taxlaw-2825	551	13	to	to	ADP
taxlaw-2825	551	14	their	their	PRON
taxlaw-2825	551	15	direct	direct	ADJ
taxlaw-2825	551	16	spending	spending	NOUN
taxlaw-2825	551	17	counterparts	counterpart	NOUN
taxlaw-2825	551	18	.	.	PUNCT
taxlaw-2825	552	1	specifically	specifically	ADV
taxlaw-2825	552	2	,	,	PUNCT
taxlaw-2825	552	3	if	if	SCONJ
taxlaw-2825	552	4	any	any	DET
taxlaw-2825	552	5	tax	tax	NOUN
taxlaw-2825	552	6	expenditure	expenditure	NOUN
taxlaw-2825	552	7	is	be	AUX
taxlaw-2825	552	8	projected	project	VERB
taxlaw-2825	552	9	to	to	PART
taxlaw-2825	552	10	have	have	VERB
taxlaw-2825	552	11	costs	cost	NOUN
taxlaw-2825	552	12	in	in	ADP
taxlaw-2825	552	13	any	any	DET
taxlaw-2825	552	14	year	year	NOUN
taxlaw-2825	552	15	in	in	ADP
taxlaw-2825	552	16	excess	excess	NOUN
taxlaw-2825	552	17	of	of	ADP
taxlaw-2825	552	18	$	$	SYM
taxlaw-2825	552	19	50	50	NUM
taxlaw-2825	552	20	million	million	NUM
taxlaw-2825	552	21	(	(	PUNCT
taxlaw-2825	552	22	i.e.	i.e.	X
taxlaw-2825	552	23	more	more	ADJ
taxlaw-2825	552	24	than	than	ADP
taxlaw-2825	552	25	a	a	DET
taxlaw-2825	552	26	relatively	relatively	ADV
taxlaw-2825	552	27	de	de	X
taxlaw-2825	552	28	minimis	minimis	NOUN
taxlaw-2825	552	29	amount	amount	NOUN
taxlaw-2825	552	30	)	)	PUNCT
taxlaw-2825	552	31	,	,	PUNCT
taxlaw-2825	552	32	then	then	ADV
taxlaw-2825	552	33	any	any	DET
taxlaw-2825	552	34	sunset	sunset	NOUN
taxlaw-2825	552	35	provision	provision	NOUN
taxlaw-2825	552	36	presumptively	presumptively	ADV
taxlaw-2825	552	37	will	will	AUX
taxlaw-2825	552	38	be	be	AUX
taxlaw-2825	552	39	disregarded	disregard	VERB
taxlaw-2825	552	40	and	and	CCONJ
taxlaw-2825	552	41	the	the	DET
taxlaw-2825	552	42	proposed	propose	VERB
taxlaw-2825	552	43	legislation	legislation	NOUN
taxlaw-2825	552	44	will	will	AUX
taxlaw-2825	552	45	be	be	AUX
taxlaw-2825	552	46	scored	score	VERB
taxlaw-2825	552	47	as	as	SCONJ
taxlaw-2825	552	48	if	if	SCONJ
taxlaw-2825	552	49	the	the	DET
taxlaw-2825	552	50	legislation	legislation	NOUN
taxlaw-2825	552	51	is	be	AUX
taxlaw-2825	552	52	in	in	ADP
taxlaw-2825	552	53	effect	effect	NOUN
taxlaw-2825	552	54	for	for	ADP
taxlaw-2825	552	55	the	the	DET
taxlaw-2825	552	56	entire	entire	ADJ
taxlaw-2825	552	57	applicable	applicable	ADJ
taxlaw-2825	552	58	budget	budget	NOUN
taxlaw-2825	552	59	window	window	NOUN
taxlaw-2825	552	60	.	.	PUNCT
taxlaw-2825	553	1	for	for	ADP
taxlaw-2825	553	2	example	example	NOUN
taxlaw-2825	553	3	,	,	PUNCT
taxlaw-2825	553	4	in	in	ADP
taxlaw-2825	553	5	chart	chart	NOUN
taxlaw-2825	553	6	b	b	NOUN
taxlaw-2825	553	7	above	above	ADV
taxlaw-2825	553	8	,	,	PUNCT
taxlaw-2825	553	9	this	this	DET
taxlaw-2825	553	10	proposed	propose	VERB
taxlaw-2825	553	11	scoring	scoring	NOUN
taxlaw-2825	553	12	rule	rule	NOUN
taxlaw-2825	553	13	would	would	AUX
taxlaw-2825	553	14	require	require	VERB
taxlaw-2825	553	15	that	that	SCONJ
taxlaw-2825	553	16	legislative	legislative	ADJ
taxlaw-2825	553	17	option	option	NOUN
taxlaw-2825	553	18	b	b	NOUN
taxlaw-2825	553	19	score	score	NOUN
taxlaw-2825	553	20	as	as	ADP
taxlaw-2825	553	21	having	have	VERB
taxlaw-2825	553	22	projected	project	VERB
taxlaw-2825	553	23	costs	cost	NOUN
taxlaw-2825	553	24	for	for	ADP
taxlaw-2825	553	25	the	the	DET
taxlaw-2825	553	26	ten	ten	NUM
taxlaw-2825	553	27	-	-	PUNCT
taxlaw-2825	553	28	year	year	NOUN
taxlaw-2825	553	29	budget	budget	NOUN
taxlaw-2825	553	30	window	window	NOUN
taxlaw-2825	553	31	of	of	ADP
taxlaw-2825	553	32	$	$	SYM
taxlaw-2825	553	33	35	35	NUM
taxlaw-2825	553	34	billion	billion	NUM
taxlaw-2825	553	35	,	,	PUNCT
taxlaw-2825	553	36	which	which	PRON
taxlaw-2825	553	37	is	be	AUX
taxlaw-2825	553	38	identical	identical	ADJ
taxlaw-2825	553	39	to	to	PART
taxlaw-2825	553	40	option	option	VERB
taxlaw-2825	553	41	a	a	PRON
taxlaw-2825	553	42	,	,	PUNCT
taxlaw-2825	553	43	the	the	DET
taxlaw-2825	553	44	permanent	permanent	ADJ
taxlaw-2825	553	45	but	but	CCONJ
taxlaw-2825	553	46	otherwise	otherwise	ADV
taxlaw-2825	553	47	equivalent	equivalent	ADJ
taxlaw-2825	553	48	legislation	legislation	NOUN
taxlaw-2825	553	49	.	.	PUNCT
taxlaw-2825	554	1	the	the	DET
taxlaw-2825	554	2	projected	project	VERB
taxlaw-2825	554	3	cost	cost	NOUN
taxlaw-2825	554	4	of	of	ADP
taxlaw-2825	554	5	option	option	NOUN
taxlaw-2825	554	6	b	b	NOUN
taxlaw-2825	554	7	is	be	AUX
taxlaw-2825	554	8	well	well	ADV
taxlaw-2825	554	9	above	above	ADP
taxlaw-2825	554	10	the	the	DET
taxlaw-2825	554	11	$	$	SYM
taxlaw-2825	554	12	50	50	NUM
taxlaw-2825	554	13	million	million	NUM
taxlaw-2825	554	14	threshold	threshold	NOUN
taxlaw-2825	554	15	,	,	PUNCT
taxlaw-2825	554	16	and	and	CCONJ
taxlaw-2825	554	17	accordingly	accordingly	ADV
taxlaw-2825	554	18	the	the	DET
taxlaw-2825	554	19	proposed	propose	VERB
taxlaw-2825	554	20	statutory	statutory	ADJ
taxlaw-2825	554	21	sunset	sunset	NOUN
taxlaw-2825	554	22	after	after	ADP
taxlaw-2825	554	23	year	year	NOUN
taxlaw-2825	554	24	two	two	NUM
taxlaw-2825	554	25	would	would	AUX
taxlaw-2825	554	26	be	be	AUX
taxlaw-2825	554	27	disregarded	disregard	VERB
taxlaw-2825	554	28	.	.	PUNCT
taxlaw-2825	555	1	unlike	unlike	ADP
taxlaw-2825	555	2	the	the	DET
taxlaw-2825	555	3	current	current	ADJ
taxlaw-2825	555	4	budget	budget	NOUN
taxlaw-2825	555	5	system	system	NOUN
taxlaw-2825	555	6	,	,	PUNCT
taxlaw-2825	555	7	for	for	ADP
taxlaw-2825	555	8	paygo	paygo	NOUN
taxlaw-2825	555	9	purposes	purpose	NOUN
taxlaw-2825	555	10	there	there	PRON
taxlaw-2825	555	11	would	would	AUX
taxlaw-2825	555	12	be	be	AUX
taxlaw-2825	555	13	no	no	DET
taxlaw-2825	555	14	advantage	advantage	NOUN
taxlaw-2825	555	15	for	for	ADP
taxlaw-2825	555	16	proposing	propose	VERB
taxlaw-2825	555	17	option	option	NOUN
taxlaw-2825	555	18	b	b	NOUN
taxlaw-2825	555	19	over	over	ADP
taxlaw-2825	555	20	option	option	NOUN
taxlaw-2825	555	21	a.	a.	NOUN
taxlaw-2825	555	22	124	124	NUM
taxlaw-2825	555	23	donald	donald	PROPN
taxlaw-2825	555	24	marron	marron	PROPN
taxlaw-2825	555	25	has	have	AUX
taxlaw-2825	555	26	also	also	ADV
taxlaw-2825	555	27	suggested	suggest	VERB
taxlaw-2825	555	28	this	this	DET
taxlaw-2825	555	29	revision	revision	NOUN
taxlaw-2825	555	30	to	to	ADP
taxlaw-2825	555	31	current	current	ADJ
taxlaw-2825	555	32	practice	practice	NOUN
taxlaw-2825	555	33	.	.	PUNCT
taxlaw-2825	556	1	see	see	VERB
taxlaw-2825	556	2	marron	marron	PROPN
taxlaw-2825	556	3	supra	supra	PROPN
taxlaw-2825	556	4	note	note	PROPN
taxlaw-2825	556	5	4	4	NUM
taxlaw-2825	556	6	,	,	PUNCT
taxlaw-2825	556	7	at	at	ADP
taxlaw-2825	556	8	2	2	NUM
taxlaw-2825	556	9	.	.	PUNCT
taxlaw-2825	557	1	see	see	VERB
taxlaw-2825	557	2	also	also	ADV
taxlaw-2825	557	3	gale	gale	VERB
taxlaw-2825	557	4	and	and	CCONJ
taxlaw-2825	557	5	orszag	orszag	NOUN
taxlaw-2825	557	6	,	,	PUNCT
taxlaw-2825	557	7	supra	supra	PROPN
taxlaw-2825	557	8	note	note	NOUN
taxlaw-2825	557	9	3	3	NUM
taxlaw-2825	557	10	,	,	PUNCT
taxlaw-2825	557	11	at	at	ADP
taxlaw-2825	557	12	1554	1554	NUM
taxlaw-2825	557	13	(	(	PUNCT
taxlaw-2825	557	14	“	"	PUNCT
taxlaw-2825	557	15	cbo	cbo	PROPN
taxlaw-2825	557	16	treats	treat	VERB
taxlaw-2825	557	17	mandatory	mandatory	ADJ
taxlaw-2825	557	18	spending	spending	NOUN
taxlaw-2825	557	19	provisions	provision	NOUN
taxlaw-2825	557	20	that	that	PRON
taxlaw-2825	557	21	expire	expire	VERB
taxlaw-2825	557	22	as	as	SCONJ
taxlaw-2825	557	23	though	though	SCONJ
taxlaw-2825	557	24	they	they	PRON
taxlaw-2825	557	25	will	will	AUX
taxlaw-2825	557	26	be	be	AUX
taxlaw-2825	557	27	granted	grant	VERB
taxlaw-2825	557	28	a	a	DET
taxlaw-2825	557	29	continuance	continuance	NOUN
taxlaw-2825	557	30	and	and	CCONJ
taxlaw-2825	557	31	should	should	AUX
taxlaw-2825	557	32	do	do	VERB
taxlaw-2825	557	33	the	the	DET
taxlaw-2825	557	34	same	same	ADJ
taxlaw-2825	557	35	for	for	ADP
taxlaw-2825	557	36	tax	tax	NOUN
taxlaw-2825	557	37	provisions	provision	NOUN
taxlaw-2825	557	38	.	.	PUNCT
taxlaw-2825	557	39	”	"	PUNCT
taxlaw-2825	557	40	)	)	PUNCT
taxlaw-2825	557	41	.	.	PUNCT
taxlaw-2825	558	1	125	125	NUM
taxlaw-2825	558	2	cong	cong	NOUN
taxlaw-2825	558	3	.	.	PUNCT
taxlaw-2825	559	1	budget	budget	NOUN
taxlaw-2825	559	2	office	office	PROPN
taxlaw-2825	559	3	,	,	PUNCT
taxlaw-2825	559	4	supra	supra	PROPN
taxlaw-2825	559	5	note	note	NOUN
taxlaw-2825	559	6	10	10	NUM
taxlaw-2825	559	7	.	.	PUNCT
taxlaw-2825	560	1	126	126	NUM
taxlaw-2825	560	2	congressional	congressional	ADJ
taxlaw-2825	560	3	budget	budget	NOUN
taxlaw-2825	560	4	and	and	CCONJ
taxlaw-2825	560	5	impoundment	impoundment	NOUN
taxlaw-2825	560	6	control	control	PROPN
taxlaw-2825	560	7	act	act	PROPN
taxlaw-2825	560	8	of	of	ADP
taxlaw-2825	560	9	1974	1974	NUM
taxlaw-2825	560	10	,	,	PUNCT
taxlaw-2825	560	11	2	2	NUM
taxlaw-2825	560	12	u.s.c	u.s.c	ADJ
taxlaw-2825	560	13	§	§	NOUN
taxlaw-2825	560	14	622(3	622(3	NUM
taxlaw-2825	560	15	)	)	PUNCT
taxlaw-2825	560	16	(	(	PUNCT
taxlaw-2825	560	17	1974	1974	NUM
taxlaw-2825	560	18	)	)	PUNCT
taxlaw-2825	560	19	.	.	PUNCT
taxlaw-2825	561	1	127	127	NUM
taxlaw-2825	562	1	i	i	PRON
taxlaw-2825	562	2	d.	d.	PROPN
taxlaw-2825	562	3	128	128	NUM
taxlaw-2825	562	4	as	as	SCONJ
taxlaw-2825	562	5	noted	note	VERB
taxlaw-2825	562	6	by	by	ADP
taxlaw-2825	562	7	edward	edward	PROPN
taxlaw-2825	562	8	kleinbard	kleinbard	PROPN
taxlaw-2825	562	9	,	,	PUNCT
taxlaw-2825	562	10	the	the	DET
taxlaw-2825	562	11	preference	preference	NOUN
taxlaw-2825	562	12	for	for	ADP
taxlaw-2825	562	13	tax	tax	NOUN
taxlaw-2825	562	14	expenditures	expenditure	NOUN
taxlaw-2825	562	15	over	over	ADP
taxlaw-2825	562	16	mandatory	mandatory	ADJ
taxlaw-2825	562	17	spending	spending	NOUN
taxlaw-2825	562	18	programs	program	NOUN
taxlaw-2825	562	19	is	be	AUX
taxlaw-2825	562	20	also	also	ADV
taxlaw-2825	562	21	attributable	attributable	ADJ
taxlaw-2825	562	22	to	to	ADP
taxlaw-2825	562	23	the	the	DET
taxlaw-2825	562	24	lack	lack	NOUN
taxlaw-2825	562	25	of	of	ADP
taxlaw-2825	562	26	attention	attention	NOUN
taxlaw-2825	562	27	and	and	CCONJ
taxlaw-2825	562	28	oversight	oversight	NOUN
taxlaw-2825	562	29	tax	tax	NOUN
taxlaw-2825	562	30	provisions	provision	NOUN
taxlaw-2825	562	31	receive	receive	VERB
taxlaw-2825	562	32	in	in	ADP
taxlaw-2825	562	33	the	the	DET
taxlaw-2825	562	34	budget	budget	NOUN
taxlaw-2825	562	35	process	process	NOUN
taxlaw-2825	562	36	as	as	SCONJ
taxlaw-2825	562	37	compared	compare	VERB
taxlaw-2825	562	38	to	to	ADP
taxlaw-2825	562	39	their	their	PRON
taxlaw-2825	562	40	direct	direct	ADJ
taxlaw-2825	562	41	spending	spending	NOUN
taxlaw-2825	562	42	program	program	NOUN
taxlaw-2825	562	43	counterparts	counterpart	NOUN
taxlaw-2825	562	44	.	.	PUNCT
taxlaw-2825	563	1	kleinbard	kleinbard	ADJ
taxlaw-2825	563	2	supra	supra	PROPN
taxlaw-2825	563	3	note	note	PROPN
taxlaw-2825	563	4	6	6	NUM
taxlaw-2825	563	5	,	,	PUNCT
taxlaw-2825	563	6	at	at	ADP
taxlaw-2825	563	7	5	5	NUM
taxlaw-2825	563	8	.	.	SYM
taxlaw-2825	563	9	26	26	NUM
taxlaw-2825	563	10	columbia	columbia	PROPN
taxlaw-2825	563	11	journal	journal	PROPN
taxlaw-2825	563	12	of	of	ADP
taxlaw-2825	563	13	tax	tax	NOUN
taxlaw-2825	563	14	law	law	NOUN
taxlaw-2825	564	1	[	[	X
taxlaw-2825	564	2	vol.6:1	vol.6:1	NOUN
taxlaw-2825	564	3	in	in	ADP
taxlaw-2825	564	4	some	some	DET
taxlaw-2825	564	5	instances	instance	NOUN
taxlaw-2825	564	6	,	,	PUNCT
taxlaw-2825	564	7	disregarding	disregard	VERB
taxlaw-2825	564	8	the	the	DET
taxlaw-2825	564	9	sunset	sunset	NOUN
taxlaw-2825	564	10	date	date	NOUN
taxlaw-2825	564	11	for	for	ADP
taxlaw-2825	564	12	a	a	DET
taxlaw-2825	564	13	proposed	propose	VERB
taxlaw-2825	564	14	tax	tax	NOUN
taxlaw-2825	564	15	expenditure	expenditure	NOUN
taxlaw-2825	564	16	may	may	AUX
taxlaw-2825	564	17	not	not	PART
taxlaw-2825	564	18	be	be	AUX
taxlaw-2825	564	19	warranted	warrant	VERB
taxlaw-2825	564	20	because	because	SCONJ
taxlaw-2825	564	21	the	the	DET
taxlaw-2825	564	22	legislation	legislation	NOUN
taxlaw-2825	564	23	may	may	AUX
taxlaw-2825	564	24	be	be	AUX
taxlaw-2825	564	25	proposed	propose	VERB
taxlaw-2825	564	26	in	in	ADP
taxlaw-2825	564	27	response	response	NOUN
taxlaw-2825	564	28	to	to	ADP
taxlaw-2825	564	29	an	an	DET
taxlaw-2825	564	30	emergency	emergency	NOUN
taxlaw-2825	564	31	or	or	CCONJ
taxlaw-2825	564	32	may	may	AUX
taxlaw-2825	564	33	otherwise	otherwise	ADV
taxlaw-2825	564	34	be	be	AUX
taxlaw-2825	564	35	in	in	ADP
taxlaw-2825	564	36	fact	fact	NOUN
taxlaw-2825	564	37	inherently	inherently	ADV
taxlaw-2825	564	38	temporary	temporary	ADJ
taxlaw-2825	564	39	in	in	ADP
taxlaw-2825	564	40	nature	nature	NOUN
taxlaw-2825	564	41	.	.	PUNCT
taxlaw-2825	565	1	requiring	require	VERB
taxlaw-2825	565	2	offsets	offset	NOUN
taxlaw-2825	565	3	for	for	ADP
taxlaw-2825	565	4	years	year	NOUN
taxlaw-2825	565	5	during	during	ADP
taxlaw-2825	565	6	which	which	PRON
taxlaw-2825	565	7	the	the	DET
taxlaw-2825	565	8	proposed	propose	VERB
taxlaw-2825	565	9	legislation	legislation	NOUN
taxlaw-2825	565	10	is	be	AUX
taxlaw-2825	565	11	not	not	PART
taxlaw-2825	565	12	intended	intend	VERB
taxlaw-2825	565	13	to	to	PART
taxlaw-2825	565	14	be	be	AUX
taxlaw-2825	565	15	in	in	ADP
taxlaw-2825	565	16	effect	effect	NOUN
taxlaw-2825	565	17	would	would	AUX
taxlaw-2825	565	18	be	be	AUX
taxlaw-2825	565	19	unduly	unduly	ADV
taxlaw-2825	565	20	onerous	onerous	ADJ
taxlaw-2825	565	21	and	and	CCONJ
taxlaw-2825	565	22	likely	likely	ADV
taxlaw-2825	565	23	not	not	PART
taxlaw-2825	565	24	reflective	reflective	ADJ
taxlaw-2825	565	25	of	of	ADP
taxlaw-2825	565	26	the	the	DET
taxlaw-2825	565	27	anticipated	anticipate	VERB
taxlaw-2825	565	28	costs	cost	NOUN
taxlaw-2825	565	29	of	of	ADP
taxlaw-2825	565	30	the	the	DET
taxlaw-2825	565	31	provision	provision	NOUN
taxlaw-2825	565	32	.	.	PUNCT
taxlaw-2825	566	1	as	as	ADP
taxlaw-2825	566	2	such	such	ADJ
taxlaw-2825	566	3	,	,	PUNCT
taxlaw-2825	566	4	i	i	PRON
taxlaw-2825	566	5	believe	believe	VERB
taxlaw-2825	566	6	that	that	SCONJ
taxlaw-2825	566	7	it	it	PRON
taxlaw-2825	566	8	should	should	AUX
taxlaw-2825	566	9	be	be	AUX
taxlaw-2825	566	10	a	a	DET
taxlaw-2825	566	11	rebuttable	rebuttable	ADJ
taxlaw-2825	566	12	presumption	presumption	NOUN
taxlaw-2825	566	13	that	that	SCONJ
taxlaw-2825	566	14	sunset	sunset	NOUN
taxlaw-2825	566	15	provisions	provision	NOUN
taxlaw-2825	566	16	are	be	AUX
taxlaw-2825	566	17	ignored	ignore	VERB
taxlaw-2825	566	18	for	for	ADP
taxlaw-2825	566	19	scoring	scoring	NOUN
taxlaw-2825	566	20	purposes	purpose	NOUN
taxlaw-2825	566	21	.	.	PUNCT
taxlaw-2825	567	1	however	however	ADV
taxlaw-2825	567	2	,	,	PUNCT
taxlaw-2825	567	3	the	the	DET
taxlaw-2825	567	4	presumption	presumption	NOUN
taxlaw-2825	567	5	should	should	AUX
taxlaw-2825	567	6	only	only	ADV
taxlaw-2825	567	7	be	be	AUX
taxlaw-2825	567	8	overcome	overcome	VERB
taxlaw-2825	567	9	if	if	SCONJ
taxlaw-2825	567	10	proposed	propose	VERB
taxlaw-2825	567	11	legislation	legislation	NOUN
taxlaw-2825	567	12	is	be	AUX
taxlaw-2825	567	13	deemed	deem	VERB
taxlaw-2825	567	14	“	"	PUNCT
taxlaw-2825	567	15	emergency	emergency	NOUN
taxlaw-2825	567	16	legislation	legislation	NOUN
taxlaw-2825	567	17	”	"	PUNCT
taxlaw-2825	567	18	under	under	ADP
taxlaw-2825	567	19	the	the	DET
taxlaw-2825	567	20	existing	exist	VERB
taxlaw-2825	567	21	congressional	congressional	ADJ
taxlaw-2825	567	22	budget	budget	NOUN
taxlaw-2825	567	23	rules	rule	NOUN
taxlaw-2825	567	24	129	129	NUM
taxlaw-2825	567	25	or	or	CCONJ
taxlaw-2825	567	26	if	if	SCONJ
taxlaw-2825	567	27	congress	congress	PROPN
taxlaw-2825	567	28	otherwise	otherwise	ADV
taxlaw-2825	567	29	concludes	conclude	VERB
taxlaw-2825	567	30	that	that	SCONJ
taxlaw-2825	567	31	the	the	DET
taxlaw-2825	567	32	proposed	propose	VERB
taxlaw-2825	567	33	legislation	legislation	NOUN
taxlaw-2825	567	34	’s	’s	PART
taxlaw-2825	567	35	purpose	purpose	NOUN
taxlaw-2825	567	36	and	and	CCONJ
taxlaw-2825	567	37	effect	effect	NOUN
taxlaw-2825	567	38	is	be	AUX
taxlaw-2825	567	39	to	to	PART
taxlaw-2825	567	40	specifically	specifically	ADV
taxlaw-2825	567	41	address	address	VERB
taxlaw-2825	567	42	a	a	DET
taxlaw-2825	567	43	“	"	PUNCT
taxlaw-2825	567	44	temporary	temporary	ADJ
taxlaw-2825	567	45	challenge	challenge	NOUN
taxlaw-2825	567	46	.	.	PUNCT
taxlaw-2825	567	47	”	"	PUNCT
taxlaw-2825	568	1	130	130	NUM
taxlaw-2825	568	2	an	an	DET
taxlaw-2825	568	3	emergency	emergency	NOUN
taxlaw-2825	568	4	legislation	legislation	NOUN
taxlaw-2825	568	5	exemption	exemption	NOUN
taxlaw-2825	568	6	from	from	ADP
taxlaw-2825	568	7	the	the	DET
taxlaw-2825	568	8	budget	budget	NOUN
taxlaw-2825	568	9	rules	rule	NOUN
taxlaw-2825	568	10	already	already	ADV
taxlaw-2825	568	11	exists	exist	VERB
taxlaw-2825	568	12	in	in	ADP
taxlaw-2825	568	13	congress	congress	PROPN
taxlaw-2825	568	14	for	for	ADP
taxlaw-2825	568	15	purposes	purpose	NOUN
taxlaw-2825	568	16	of	of	ADP
taxlaw-2825	568	17	the	the	DET
taxlaw-2825	568	18	paygo	paygo	NOUN
taxlaw-2825	568	19	statute	statute	NOUN
taxlaw-2825	568	20	.	.	PUNCT
taxlaw-2825	569	1	131	131	NUM
taxlaw-2825	569	2	it	it	PRON
taxlaw-2825	569	3	provides	provide	VERB
taxlaw-2825	569	4	that	that	SCONJ
taxlaw-2825	569	5	if	if	SCONJ
taxlaw-2825	569	6	a	a	DET
taxlaw-2825	569	7	provision	provision	NOUN
taxlaw-2825	569	8	is	be	AUX
taxlaw-2825	569	9	designated	designate	VERB
taxlaw-2825	569	10	as	as	ADP
taxlaw-2825	569	11	an	an	DET
taxlaw-2825	569	12	emergency	emergency	NOUN
taxlaw-2825	569	13	under	under	ADP
taxlaw-2825	569	14	the	the	DET
taxlaw-2825	569	15	statutory	statutory	ADJ
taxlaw-2825	569	16	paygo	paygo	NOUN
taxlaw-2825	569	17	act	act	NOUN
taxlaw-2825	569	18	,	,	PUNCT
taxlaw-2825	569	19	then	then	ADV
taxlaw-2825	569	20	neither	neither	CCONJ
taxlaw-2825	569	21	the	the	DET
taxlaw-2825	569	22	cbo	cbo	PROPN
taxlaw-2825	569	23	nor	nor	CCONJ
taxlaw-2825	569	24	omb	omb	NOUN
taxlaw-2825	569	25	can	can	AUX
taxlaw-2825	569	26	include	include	VERB
taxlaw-2825	569	27	the	the	DET
taxlaw-2825	569	28	projected	project	VERB
taxlaw-2825	569	29	budgetary	budgetary	ADJ
taxlaw-2825	569	30	effects	effect	NOUN
taxlaw-2825	569	31	of	of	ADP
taxlaw-2825	569	32	the	the	DET
taxlaw-2825	569	33	provision	provision	NOUN
taxlaw-2825	569	34	in	in	ADP
taxlaw-2825	569	35	its	its	PRON
taxlaw-2825	569	36	estimates	estimate	NOUN
taxlaw-2825	569	37	.	.	PUNCT
taxlaw-2825	570	1	132	132	NUM
taxlaw-2825	570	2	as	as	ADP
taxlaw-2825	570	3	such	such	ADJ
taxlaw-2825	570	4	,	,	PUNCT
taxlaw-2825	570	5	no	no	DET
taxlaw-2825	570	6	offsetting	offset	VERB
taxlaw-2825	570	7	revenues	revenue	NOUN
taxlaw-2825	570	8	are	be	AUX
taxlaw-2825	570	9	required	require	VERB
taxlaw-2825	570	10	for	for	ADP
taxlaw-2825	570	11	emergency	emergency	NOUN
taxlaw-2825	570	12	legislation	legislation	NOUN
taxlaw-2825	570	13	.	.	PUNCT
taxlaw-2825	571	1	for	for	ADP
taxlaw-2825	571	2	example	example	NOUN
taxlaw-2825	571	3	,	,	PUNCT
taxlaw-2825	571	4	emergency	emergency	NOUN
taxlaw-2825	571	5	provisions	provision	NOUN
taxlaw-2825	571	6	directly	directly	ADV
taxlaw-2825	571	7	targeted	target	VERB
taxlaw-2825	571	8	towards	towards	ADP
taxlaw-2825	571	9	helping	help	VERB
taxlaw-2825	571	10	victims	victim	NOUN
taxlaw-2825	571	11	of	of	ADP
taxlaw-2825	571	12	natural	natural	ADJ
taxlaw-2825	571	13	disasters	disaster	NOUN
taxlaw-2825	571	14	or	or	CCONJ
taxlaw-2825	571	15	acts	act	NOUN
taxlaw-2825	571	16	of	of	ADP
taxlaw-2825	571	17	terrorism	terrorism	NOUN
taxlaw-2825	571	18	will	will	AUX
taxlaw-2825	571	19	be	be	AUX
taxlaw-2825	571	20	exempted	exempt	VERB
taxlaw-2825	571	21	from	from	ADP
taxlaw-2825	571	22	the	the	DET
taxlaw-2825	571	23	presumptive	presumptive	ADJ
taxlaw-2825	571	24	rules	rule	NOUN
taxlaw-2825	571	25	and	and	CCONJ
taxlaw-2825	571	26	excluded	exclude	VERB
taxlaw-2825	571	27	from	from	ADP
taxlaw-2825	571	28	the	the	DET
taxlaw-2825	571	29	scoring	scoring	NOUN
taxlaw-2825	571	30	estimates	estimate	NOUN
taxlaw-2825	571	31	,	,	PUNCT
taxlaw-2825	571	32	assuming	assume	VERB
taxlaw-2825	571	33	congress	congress	PROPN
taxlaw-2825	571	34	designated	designate	VERB
taxlaw-2825	571	35	them	they	PRON
taxlaw-2825	571	36	as	as	ADP
taxlaw-2825	571	37	such	such	ADJ
taxlaw-2825	571	38	.	.	PUNCT
taxlaw-2825	572	1	133	133	NUM
taxlaw-2825	572	2	even	even	ADV
taxlaw-2825	572	3	if	if	SCONJ
taxlaw-2825	572	4	there	there	PRON
taxlaw-2825	572	5	is	be	VERB
taxlaw-2825	572	6	not	not	PART
taxlaw-2825	572	7	an	an	DET
taxlaw-2825	572	8	emergency	emergency	NOUN
taxlaw-2825	572	9	,	,	PUNCT
taxlaw-2825	572	10	congress	congress	PROPN
taxlaw-2825	572	11	should	should	AUX
taxlaw-2825	572	12	be	be	AUX
taxlaw-2825	572	13	able	able	ADJ
taxlaw-2825	572	14	to	to	PART
taxlaw-2825	572	15	obtain	obtain	VERB
taxlaw-2825	572	16	an	an	DET
taxlaw-2825	572	17	exemption	exemption	NOUN
taxlaw-2825	572	18	from	from	ADP
taxlaw-2825	572	19	the	the	DET
taxlaw-2825	572	20	mandatory	mandatory	ADJ
taxlaw-2825	572	21	full	full	ADJ
taxlaw-2825	572	22	budget	budget	NOUN
taxlaw-2825	572	23	window	window	NOUN
taxlaw-2825	572	24	scoring	scoring	NOUN
taxlaw-2825	572	25	if	if	SCONJ
taxlaw-2825	572	26	they	they	PRON
taxlaw-2825	572	27	are	be	AUX
taxlaw-2825	572	28	able	able	ADJ
taxlaw-2825	572	29	to	to	PART
taxlaw-2825	572	30	sustain	sustain	VERB
taxlaw-2825	572	31	a	a	DET
taxlaw-2825	572	32	“	"	PUNCT
taxlaw-2825	572	33	temporary	temporary	ADJ
taxlaw-2825	572	34	challenge	challenge	NOUN
taxlaw-2825	572	35	”	"	PUNCT
taxlaw-2825	572	36	designation	designation	NOUN
taxlaw-2825	572	37	supported	support	VERB
taxlaw-2825	572	38	by	by	ADP
taxlaw-2825	572	39	cbo	cbo	PROPN
taxlaw-2825	572	40	estimates	estimate	NOUN
taxlaw-2825	572	41	.	.	PUNCT
taxlaw-2825	573	1	a	a	DET
taxlaw-2825	573	2	temporary	temporary	ADJ
taxlaw-2825	573	3	challenge	challenge	NOUN
taxlaw-2825	573	4	designation	designation	NOUN
taxlaw-2825	573	5	will	will	AUX
taxlaw-2825	573	6	only	only	ADV
taxlaw-2825	573	7	be	be	AUX
taxlaw-2825	573	8	able	able	ADJ
taxlaw-2825	573	9	to	to	PART
taxlaw-2825	573	10	be	be	AUX
taxlaw-2825	573	11	made	make	VERB
taxlaw-2825	573	12	if	if	SCONJ
taxlaw-2825	573	13	the	the	DET
taxlaw-2825	573	14	outlays	outlay	NOUN
taxlaw-2825	573	15	and	and	CCONJ
taxlaw-2825	573	16	effects	effect	NOUN
taxlaw-2825	573	17	of	of	ADP
taxlaw-2825	573	18	a	a	DET
taxlaw-2825	573	19	targeted	target	VERB
taxlaw-2825	573	20	piece	piece	NOUN
taxlaw-2825	573	21	of	of	ADP
taxlaw-2825	573	22	legislation	legislation	NOUN
taxlaw-2825	573	23	are	be	AUX
taxlaw-2825	573	24	not	not	PART
taxlaw-2825	573	25	expected	expect	VERB
taxlaw-2825	573	26	or	or	CCONJ
taxlaw-2825	573	27	projected	project	VERB
taxlaw-2825	573	28	to	to	PART
taxlaw-2825	573	29	exceed	exceed	VERB
taxlaw-2825	573	30	a	a	DET
taxlaw-2825	573	31	certain	certain	ADJ
taxlaw-2825	573	32	number	number	NOUN
taxlaw-2825	573	33	of	of	ADP
taxlaw-2825	573	34	years	year	NOUN
taxlaw-2825	573	35	(	(	PUNCT
taxlaw-2825	573	36	e.g.	e.g.	ADV
taxlaw-2825	573	37	four	four	NUM
taxlaw-2825	573	38	years	year	NOUN
taxlaw-2825	573	39	)	)	PUNCT
taxlaw-2825	573	40	.	.	PUNCT
taxlaw-2825	574	1	for	for	ADP
taxlaw-2825	574	2	example	example	NOUN
taxlaw-2825	574	3	,	,	PUNCT
taxlaw-2825	574	4	current	current	ADJ
taxlaw-2825	574	5	temporary	temporary	ADJ
taxlaw-2825	574	6	provisions	provision	NOUN
taxlaw-2825	574	7	,	,	PUNCT
taxlaw-2825	574	8	such	such	ADJ
taxlaw-2825	574	9	as	as	ADP
taxlaw-2825	574	10	the	the	DET
taxlaw-2825	574	11	provision	provision	NOUN
taxlaw-2825	574	12	to	to	PART
taxlaw-2825	574	13	allow	allow	VERB
taxlaw-2825	574	14	homeowners	homeowner	NOUN
taxlaw-2825	574	15	to	to	PART
taxlaw-2825	574	16	exclude	exclude	VERB
taxlaw-2825	574	17	from	from	ADP
taxlaw-2825	574	18	income	income	NOUN
taxlaw-2825	574	19	the	the	DET
taxlaw-2825	574	20	forgiveness	forgiveness	NOUN
taxlaw-2825	574	21	of	of	ADP
taxlaw-2825	574	22	underwater	underwater	ADJ
taxlaw-2825	574	23	mortgage	mortgage	NOUN
taxlaw-2825	574	24	debt	debt	NOUN
taxlaw-2825	574	25	,	,	PUNCT
taxlaw-2825	574	26	would	would	AUX
taxlaw-2825	574	27	have	have	VERB
taxlaw-2825	574	28	to	to	PART
taxlaw-2825	574	29	fall	fall	VERB
taxlaw-2825	574	30	within	within	ADP
taxlaw-2825	574	31	the	the	DET
taxlaw-2825	574	32	temporary	temporary	ADJ
taxlaw-2825	574	33	challenge	challenge	NOUN
taxlaw-2825	574	34	designation	designation	NOUN
taxlaw-2825	574	35	in	in	ADP
taxlaw-2825	574	36	order	order	NOUN
taxlaw-2825	574	37	to	to	PART
taxlaw-2825	574	38	escape	escape	VERB
taxlaw-2825	574	39	the	the	DET
taxlaw-2825	574	40	presumption	presumption	NOUN
taxlaw-2825	574	41	.	.	PUNCT
taxlaw-2825	575	1	in	in	ADP
taxlaw-2825	575	2	making	make	VERB
taxlaw-2825	575	3	this	this	DET
taxlaw-2825	575	4	determination	determination	NOUN
taxlaw-2825	575	5	,	,	PUNCT
taxlaw-2825	575	6	the	the	DET
taxlaw-2825	575	7	cbo	cbo	PROPN
taxlaw-2825	575	8	would	would	AUX
taxlaw-2825	575	9	have	have	VERB
taxlaw-2825	575	10	to	to	PART
taxlaw-2825	575	11	analyze	analyze	VERB
taxlaw-2825	575	12	whether	whether	SCONJ
taxlaw-2825	575	13	the	the	DET
taxlaw-2825	575	14	projected	project	VERB
taxlaw-2825	575	15	outlays	outlay	NOUN
taxlaw-2825	575	16	and	and	CCONJ
taxlaw-2825	575	17	effects	effect	NOUN
taxlaw-2825	575	18	of	of	ADP
taxlaw-2825	575	19	the	the	DET
taxlaw-2825	575	20	legislation	legislation	NOUN
taxlaw-2825	575	21	are	be	AUX
taxlaw-2825	575	22	of	of	ADP
taxlaw-2825	575	23	an	an	DET
taxlaw-2825	575	24	inherently	inherently	ADV
taxlaw-2825	575	25	finite	finite	ADJ
taxlaw-2825	575	26	nature	nature	NOUN
taxlaw-2825	575	27	to	to	PART
taxlaw-2825	575	28	warrant	warrant	VERB
taxlaw-2825	575	29	temporary	temporary	ADJ
taxlaw-2825	575	30	challenge	challenge	NOUN
taxlaw-2825	575	31	classification	classification	NOUN
taxlaw-2825	575	32	.	.	PUNCT
taxlaw-2825	576	1	procedural	procedural	ADJ
taxlaw-2825	576	2	backstops	backstop	NOUN
taxlaw-2825	576	3	should	should	AUX
taxlaw-2825	576	4	be	be	AUX
taxlaw-2825	576	5	put	put	VERB
taxlaw-2825	576	6	in	in	ADP
taxlaw-2825	576	7	place	place	NOUN
taxlaw-2825	576	8	to	to	PART
taxlaw-2825	576	9	safeguard	safeguard	VERB
taxlaw-2825	576	10	against	against	ADP
taxlaw-2825	576	11	any	any	DET
taxlaw-2825	576	12	potential	potential	ADJ
taxlaw-2825	576	13	abuse	abuse	NOUN
taxlaw-2825	576	14	or	or	CCONJ
taxlaw-2825	576	15	over	over	ADP
taxlaw-2825	576	16	-	-	PUNCT
taxlaw-2825	576	17	use	use	NOUN
taxlaw-2825	576	18	of	of	ADP
taxlaw-2825	576	19	the	the	DET
taxlaw-2825	576	20	temporary	temporary	ADJ
taxlaw-2825	576	21	challenge	challenge	NOUN
taxlaw-2825	576	22	designation	designation	NOUN
taxlaw-2825	576	23	by	by	ADP
taxlaw-2825	576	24	congress	congress	PROPN
taxlaw-2825	576	25	.	.	PUNCT
taxlaw-2825	577	1	for	for	ADP
taxlaw-2825	577	2	instance	instance	NOUN
taxlaw-2825	577	3	,	,	PUNCT
taxlaw-2825	577	4	there	there	PRON
taxlaw-2825	577	5	should	should	AUX
taxlaw-2825	577	6	be	be	AUX
taxlaw-2825	577	7	a	a	DET
taxlaw-2825	577	8	limit	limit	NOUN
taxlaw-2825	577	9	on	on	ADP
taxlaw-2825	577	10	the	the	DET
taxlaw-2825	577	11	number	number	NOUN
taxlaw-2825	577	12	of	of	ADP
taxlaw-2825	577	13	times	time	NOUN
taxlaw-2825	577	14	and	and	CCONJ
taxlaw-2825	577	15	active	active	ADJ
taxlaw-2825	577	16	legislative	legislative	ADJ
taxlaw-2825	577	17	years	year	NOUN
taxlaw-2825	577	18	a	a	DET
taxlaw-2825	577	19	particular	particular	ADJ
taxlaw-2825	577	20	provision	provision	NOUN
taxlaw-2825	577	21	can	can	AUX
taxlaw-2825	577	22	be	be	AUX
taxlaw-2825	577	23	deemed	deem	VERB
taxlaw-2825	577	24	a	a	DET
taxlaw-2825	577	25	“	"	PUNCT
taxlaw-2825	577	26	temporary	temporary	ADJ
taxlaw-2825	577	27	challenge	challenge	NOUN
taxlaw-2825	577	28	.	.	PUNCT
taxlaw-2825	577	29	”	"	PUNCT
taxlaw-2825	578	1	134	134	NUM
taxlaw-2825	578	2	however	however	ADV
taxlaw-2825	578	3	,	,	PUNCT
taxlaw-2825	578	4	because	because	SCONJ
taxlaw-2825	578	5	,	,	PUNCT
taxlaw-2825	578	6	as	as	SCONJ
taxlaw-2825	578	7	discussed	discuss	VERB
taxlaw-2825	578	8	below	below	ADV
taxlaw-2825	578	9	,	,	PUNCT
taxlaw-2825	578	10	temporary	temporary	ADJ
taxlaw-2825	578	11	challenge	challenge	NOUN
taxlaw-2825	578	12	legislation	legislation	NOUN
taxlaw-2825	578	13	is	be	AUX
taxlaw-2825	578	14	subject	subject	ADJ
taxlaw-2825	578	15	to	to	ADP
taxlaw-2825	578	16	a	a	DET
taxlaw-2825	578	17	more	more	ADV
taxlaw-2825	578	18	rigorous	rigorous	ADJ
taxlaw-2825	578	19	lock	lock	NOUN
taxlaw-2825	578	20	-	-	PUNCT
taxlaw-2825	578	21	step	step	NOUN
taxlaw-2825	578	22	paygo	paygo	NOUN
taxlaw-2825	578	23	rule	rule	NOUN
taxlaw-2825	578	24	,	,	PUNCT
taxlaw-2825	578	25	the	the	DET
taxlaw-2825	578	26	ability	ability	NOUN
taxlaw-2825	578	27	for	for	SCONJ
taxlaw-2825	578	28	lawmakers	lawmaker	NOUN
taxlaw-2825	578	29	to	to	PART
taxlaw-2825	578	30	engage	engage	VERB
taxlaw-2825	578	31	in	in	ADP
taxlaw-2825	578	32	budget	budget	NOUN
taxlaw-2825	578	33	manipulations	manipulation	NOUN
taxlaw-2825	578	34	will	will	AUX
taxlaw-2825	578	35	be	be	AUX
taxlaw-2825	578	36	limited	limit	VERB
taxlaw-2825	578	37	in	in	ADP
taxlaw-2825	578	38	any	any	DET
taxlaw-2825	578	39	event	event	NOUN
taxlaw-2825	578	40	.	.	PUNCT
taxlaw-2825	579	1	129	129	NUM
taxlaw-2825	579	2	congress	congress	PROPN
taxlaw-2825	579	3	may	may	AUX
taxlaw-2825	579	4	exempt	exempt	VERB
taxlaw-2825	579	5	the	the	DET
taxlaw-2825	579	6	budgetary	budgetary	ADJ
taxlaw-2825	579	7	effects	effect	NOUN
taxlaw-2825	579	8	of	of	ADP
taxlaw-2825	579	9	a	a	DET
taxlaw-2825	579	10	provision	provision	NOUN
taxlaw-2825	579	11	in	in	ADP
taxlaw-2825	579	12	legislation	legislation	NOUN
taxlaw-2825	579	13	from	from	ADP
taxlaw-2825	579	14	certain	certain	ADJ
taxlaw-2825	579	15	enforcement	enforcement	NOUN
taxlaw-2825	579	16	procedures	procedure	NOUN
taxlaw-2825	579	17	by	by	ADP
taxlaw-2825	579	18	designating	designate	VERB
taxlaw-2825	579	19	the	the	DET
taxlaw-2825	579	20	provision	provision	NOUN
taxlaw-2825	579	21	as	as	ADP
taxlaw-2825	579	22	an	an	DET
taxlaw-2825	579	23	“	"	PUNCT
taxlaw-2825	579	24	emergency	emergency	NOUN
taxlaw-2825	579	25	”	"	PUNCT
taxlaw-2825	579	26	provision	provision	NOUN
taxlaw-2825	579	27	.	.	PUNCT
taxlaw-2825	580	1	if	if	SCONJ
taxlaw-2825	580	2	so	so	ADV
taxlaw-2825	580	3	designated	designate	VERB
taxlaw-2825	580	4	,	,	PUNCT
taxlaw-2825	580	5	the	the	DET
taxlaw-2825	580	6	provision	provision	NOUN
taxlaw-2825	580	7	’s	’s	PART
taxlaw-2825	580	8	projected	project	VERB
taxlaw-2825	580	9	spending	spending	NOUN
taxlaw-2825	580	10	and	and	CCONJ
taxlaw-2825	580	11	revenue	revenue	NOUN
taxlaw-2825	580	12	effects	effect	NOUN
taxlaw-2825	580	13	are	be	AUX
taxlaw-2825	580	14	not	not	PART
taxlaw-2825	580	15	counted	count	VERB
taxlaw-2825	580	16	for	for	ADP
taxlaw-2825	580	17	purposes	purpose	NOUN
taxlaw-2825	580	18	of	of	ADP
taxlaw-2825	580	19	enforcing	enforce	VERB
taxlaw-2825	580	20	the	the	DET
taxlaw-2825	580	21	budget	budget	NOUN
taxlaw-2825	580	22	rules	rule	NOUN
taxlaw-2825	580	23	.	.	PUNCT
taxlaw-2825	581	1	cong	cong	NOUN
taxlaw-2825	581	2	.	.	PUNCT
taxlaw-2825	582	1	research	research	NOUN
taxlaw-2825	582	2	serv	serv	PROPN
taxlaw-2825	582	3	.	.	PUNCT
taxlaw-2825	582	4	,	,	PUNCT
taxlaw-2825	582	5	emergency	emergency	NOUN
taxlaw-2825	582	6	designation	designation	NOUN
taxlaw-2825	582	7	:	:	PUNCT
taxlaw-2825	582	8	current	current	ADJ
taxlaw-2825	582	9	budget	budget	NOUN
taxlaw-2825	582	10	rules	rule	NOUN
taxlaw-2825	582	11	and	and	CCONJ
taxlaw-2825	582	12	procedures	procedure	NOUN
taxlaw-2825	582	13	(	(	PUNCT
taxlaw-2825	582	14	jan	jan	PROPN
taxlaw-2825	582	15	.	.	PROPN
taxlaw-2825	582	16	6	6	NUM
taxlaw-2825	582	17	,	,	PUNCT
taxlaw-2825	582	18	2011	2011	NUM
taxlaw-2825	582	19	)	)	PUNCT
taxlaw-2825	582	20	,	,	PUNCT
taxlaw-2825	582	21	available	available	ADJ
taxlaw-2825	582	22	at	at	ADP
taxlaw-2825	582	23	http://www.fas.org/sgp/crs/misc/r41564.pdf	http://www.fas.org/sgp/crs/misc/r41564.pdf	PROPN
taxlaw-2825	582	24	.	.	PUNCT
taxlaw-2825	583	1	130	130	NUM
taxlaw-2825	583	2	marron	marron	PROPN
taxlaw-2825	583	3	,	,	PUNCT
taxlaw-2825	583	4	supra	supra	PROPN
taxlaw-2825	583	5	note	note	PROPN
taxlaw-2825	583	6	4	4	NUM
taxlaw-2825	583	7	,	,	PUNCT
taxlaw-2825	583	8	at	at	ADP
taxlaw-2825	583	9	7	7	NUM
taxlaw-2825	583	10	.	.	PUNCT
taxlaw-2825	583	11	131	131	NUM
taxlaw-2825	583	12	statutory	statutory	ADJ
taxlaw-2825	583	13	paygo	paygo	NOUN
taxlaw-2825	583	14	act	act	NOUN
taxlaw-2825	583	15	of	of	ADP
taxlaw-2825	583	16	2010	2010	NUM
taxlaw-2825	583	17	,	,	PUNCT
taxlaw-2825	583	18	2	2	NUM
taxlaw-2825	583	19	u.s.c	u.s.c	NOUN
taxlaw-2825	583	20	.	.	PUNCT
taxlaw-2825	584	1	§	§	PROPN
taxlaw-2825	584	2	933(g	933(g	PROPN
taxlaw-2825	584	3	)	)	PUNCT
taxlaw-2825	584	4	(	(	PUNCT
taxlaw-2825	584	5	2010	2010	NUM
taxlaw-2825	584	6	)	)	PUNCT
taxlaw-2825	584	7	(	(	PUNCT
taxlaw-2825	584	8	providing	provide	VERB
taxlaw-2825	584	9	that	that	SCONJ
taxlaw-2825	584	10	any	any	DET
taxlaw-2825	584	11	legislation	legislation	NOUN
taxlaw-2825	584	12	affecting	affect	VERB
taxlaw-2825	584	13	direct	direct	ADJ
taxlaw-2825	584	14	spending	spending	NOUN
taxlaw-2825	584	15	or	or	CCONJ
taxlaw-2825	584	16	revenues	revenue	NOUN
taxlaw-2825	584	17	designated	designate	VERB
taxlaw-2825	584	18	as	as	ADP
taxlaw-2825	584	19	an	an	DET
taxlaw-2825	584	20	emergency	emergency	NOUN
taxlaw-2825	584	21	requirement	requirement	NOUN
taxlaw-2825	584	22	shall	shall	AUX
taxlaw-2825	584	23	not	not	PART
taxlaw-2825	584	24	be	be	AUX
taxlaw-2825	584	25	counted	count	VERB
taxlaw-2825	584	26	for	for	ADP
taxlaw-2825	584	27	purposes	purpose	NOUN
taxlaw-2825	584	28	of	of	ADP
taxlaw-2825	584	29	projecting	project	VERB
taxlaw-2825	584	30	the	the	DET
taxlaw-2825	584	31	budgetary	budgetary	ADJ
taxlaw-2825	584	32	effects	effect	NOUN
taxlaw-2825	584	33	of	of	ADP
taxlaw-2825	584	34	the	the	DET
taxlaw-2825	584	35	legislation	legislation	NOUN
taxlaw-2825	584	36	)	)	PUNCT
taxlaw-2825	584	37	.	.	PUNCT
taxlaw-2825	585	1	132	132	NUM
taxlaw-2825	585	2	i	i	PRON
taxlaw-2825	585	3	d.	d.	PROPN
taxlaw-2825	585	4	at	at	ADP
taxlaw-2825	585	5	§	§	PROPN
taxlaw-2825	585	6	933(g)(4	933(g)(4	PROPN
taxlaw-2825	585	7	)	)	PUNCT
taxlaw-2825	585	8	.	.	PUNCT
taxlaw-2825	586	1	133	133	NUM
taxlaw-2825	587	1	i	i	PRON
taxlaw-2825	587	2	d.	d.	PROPN
taxlaw-2825	587	3	at	at	ADP
taxlaw-2825	587	4	§	§	PROPN
taxlaw-2825	587	5	933(g	933(g	PROPN
taxlaw-2825	587	6	)	)	PUNCT
taxlaw-2825	587	7	.	.	PUNCT
taxlaw-2825	588	1	for	for	ADP
taxlaw-2825	588	2	example	example	NOUN
taxlaw-2825	588	3	,	,	PUNCT
taxlaw-2825	588	4	emergency	emergency	NOUN
taxlaw-2825	588	5	tax	tax	NOUN
taxlaw-2825	588	6	expenditure	expenditure	NOUN
taxlaw-2825	588	7	legislation	legislation	NOUN
taxlaw-2825	588	8	was	be	AUX
taxlaw-2825	588	9	enacted	enact	VERB
taxlaw-2825	588	10	to	to	PART
taxlaw-2825	588	11	help	help	VERB
taxlaw-2825	588	12	victims	victim	NOUN
taxlaw-2825	588	13	of	of	ADP
taxlaw-2825	588	14	hurricane	hurricane	PROPN
taxlaw-2825	588	15	katrina	katrina	PROPN
taxlaw-2825	588	16	and	and	CCONJ
taxlaw-2825	588	17	9/11	9/11	PROPN
taxlaw-2825	588	18	.	.	PUNCT
taxlaw-2825	589	1	see	see	VERB
taxlaw-2825	589	2	supra	supra	PROPN
taxlaw-2825	589	3	note	note	PROPN
taxlaw-2825	589	4	15	15	NUM
taxlaw-2825	589	5	.	.	NOUN
taxlaw-2825	589	6	134	134	NUM
taxlaw-2825	589	7	for	for	ADP
taxlaw-2825	589	8	example	example	NOUN
taxlaw-2825	589	9	,	,	PUNCT
taxlaw-2825	589	10	a	a	DET
taxlaw-2825	589	11	provision	provision	NOUN
taxlaw-2825	589	12	should	should	AUX
taxlaw-2825	589	13	only	only	ADV
taxlaw-2825	589	14	be	be	AUX
taxlaw-2825	589	15	eligible	eligible	ADJ
taxlaw-2825	589	16	to	to	PART
taxlaw-2825	589	17	get	get	VERB
taxlaw-2825	589	18	temporary	temporary	ADJ
taxlaw-2825	589	19	challenge	challenge	NOUN
taxlaw-2825	589	20	status	status	NOUN
taxlaw-2825	589	21	up	up	ADV
taxlaw-2825	589	22	to	to	ADP
taxlaw-2825	589	23	two	two	NUM
taxlaw-2825	589	24	times	time	NOUN
taxlaw-2825	589	25	or	or	CCONJ
taxlaw-2825	589	26	for	for	ADP
taxlaw-2825	589	27	up	up	ADP
taxlaw-2825	589	28	to	to	ADP
taxlaw-2825	589	29	a	a	DET
taxlaw-2825	589	30	total	total	NOUN
taxlaw-2825	589	31	of	of	ADP
taxlaw-2825	589	32	four	four	NUM
taxlaw-2825	589	33	consecutive	consecutive	ADJ
taxlaw-2825	589	34	active	active	ADJ
taxlaw-2825	589	35	legislative	legislative	ADJ
taxlaw-2825	589	36	years	year	NOUN
taxlaw-2825	589	37	.	.	PUNCT
taxlaw-2825	590	1	any	any	DET
taxlaw-2825	590	2	further	further	ADJ
taxlaw-2825	590	3	proposals	proposal	NOUN
taxlaw-2825	590	4	would	would	AUX
taxlaw-2825	590	5	not	not	PART
taxlaw-2825	590	6	be	be	AUX
taxlaw-2825	590	7	able	able	ADJ
taxlaw-2825	590	8	to	to	PART
taxlaw-2825	590	9	take	take	VERB
taxlaw-2825	590	10	advantage	advantage	NOUN
taxlaw-2825	590	11	of	of	ADP
taxlaw-2825	590	12	the	the	DET
taxlaw-2825	590	13	exclusion	exclusion	NOUN
taxlaw-2825	590	14	and	and	CCONJ
taxlaw-2825	590	15	all	all	DET
taxlaw-2825	590	16	further	further	ADJ
taxlaw-2825	590	17	sunset	sunset	NOUN
taxlaw-2825	590	18	dates	date	NOUN
taxlaw-2825	590	19	would	would	AUX
taxlaw-2825	590	20	be	be	AUX
taxlaw-2825	590	21	disregarded	disregard	VERB
taxlaw-2825	590	22	for	for	ADP
taxlaw-2825	590	23	scoring	scoring	NOUN
taxlaw-2825	590	24	purposes	purpose	NOUN
taxlaw-2825	590	25	.	.	PUNCT
taxlaw-2825	591	1	2014	2014	NUM
taxlaw-2825	591	2	]	]	PUNCT
taxlaw-2825	592	1	breaking	break	VERB
taxlaw-2825	592	2	the	the	DET
taxlaw-2825	592	3	spell	spell	NOUN
taxlaw-2825	592	4	of	of	ADP
taxlaw-2825	592	5	tax	tax	NOUN
taxlaw-2825	592	6	budget	budget	NOUN
taxlaw-2825	592	7	magic	magic	NOUN
taxlaw-2825	592	8	27	27	NUM
taxlaw-2825	592	9	on	on	ADP
taxlaw-2825	592	10	the	the	DET
taxlaw-2825	592	11	other	other	ADJ
taxlaw-2825	592	12	hand	hand	NOUN
taxlaw-2825	592	13	,	,	PUNCT
taxlaw-2825	592	14	current	current	ADJ
taxlaw-2825	592	15	provisions	provision	NOUN
taxlaw-2825	592	16	such	such	ADJ
taxlaw-2825	592	17	as	as	ADP
taxlaw-2825	592	18	the	the	DET
taxlaw-2825	592	19	r&d	r&d	NOUN
taxlaw-2825	592	20	credit	credit	NOUN
taxlaw-2825	592	21	and	and	CCONJ
taxlaw-2825	592	22	the	the	DET
taxlaw-2825	592	23	deduction	deduction	NOUN
taxlaw-2825	592	24	for	for	ADP
taxlaw-2825	592	25	state	state	NOUN
taxlaw-2825	592	26	and	and	CCONJ
taxlaw-2825	592	27	local	local	ADJ
taxlaw-2825	592	28	taxes	taxis	NOUN
taxlaw-2825	592	29	would	would	AUX
taxlaw-2825	592	30	not	not	PART
taxlaw-2825	592	31	be	be	AUX
taxlaw-2825	592	32	excluded	exclude	VERB
taxlaw-2825	592	33	from	from	ADP
taxlaw-2825	592	34	the	the	DET
taxlaw-2825	592	35	reaches	reach	NOUN
taxlaw-2825	592	36	of	of	ADP
taxlaw-2825	592	37	the	the	DET
taxlaw-2825	592	38	mandatory	mandatory	ADJ
taxlaw-2825	592	39	scoring	scoring	NOUN
taxlaw-2825	592	40	rule	rule	NOUN
taxlaw-2825	592	41	because	because	SCONJ
taxlaw-2825	592	42	they	they	PRON
taxlaw-2825	592	43	would	would	AUX
taxlaw-2825	592	44	not	not	PART
taxlaw-2825	592	45	be	be	AUX
taxlaw-2825	592	46	proposed	propose	VERB
taxlaw-2825	592	47	in	in	ADP
taxlaw-2825	592	48	response	response	NOUN
taxlaw-2825	592	49	to	to	ADP
taxlaw-2825	592	50	an	an	DET
taxlaw-2825	592	51	emergency	emergency	NOUN
taxlaw-2825	592	52	and	and	CCONJ
taxlaw-2825	592	53	they	they	PRON
taxlaw-2825	592	54	would	would	AUX
taxlaw-2825	592	55	not	not	PART
taxlaw-2825	592	56	qualify	qualify	VERB
taxlaw-2825	592	57	for	for	ADP
taxlaw-2825	592	58	temporary	temporary	ADJ
taxlaw-2825	592	59	challenge	challenge	NOUN
taxlaw-2825	592	60	status	status	NOUN
taxlaw-2825	592	61	.	.	PUNCT
taxlaw-2825	593	1	accordingly	accordingly	ADV
taxlaw-2825	593	2	,	,	PUNCT
taxlaw-2825	593	3	if	if	SCONJ
taxlaw-2825	593	4	they	they	PRON
taxlaw-2825	593	5	were	be	AUX
taxlaw-2825	593	6	once	once	ADV
taxlaw-2825	593	7	again	again	ADV
taxlaw-2825	593	8	proposed	propose	VERB
taxlaw-2825	593	9	through	through	ADP
taxlaw-2825	593	10	a	a	DET
taxlaw-2825	593	11	temporary	temporary	ADJ
taxlaw-2825	593	12	extension	extension	NOUN
taxlaw-2825	593	13	,	,	PUNCT
taxlaw-2825	593	14	under	under	ADP
taxlaw-2825	593	15	the	the	DET
taxlaw-2825	593	16	proposed	propose	VERB
taxlaw-2825	593	17	budget	budget	NOUN
taxlaw-2825	593	18	rule	rule	NOUN
taxlaw-2825	593	19	they	they	PRON
taxlaw-2825	593	20	would	would	AUX
taxlaw-2825	593	21	be	be	AUX
taxlaw-2825	593	22	scored	score	VERB
taxlaw-2825	593	23	as	as	ADP
taxlaw-2825	593	24	having	have	VERB
taxlaw-2825	593	25	revenue	revenue	NOUN
taxlaw-2825	593	26	impacts	impact	NOUN
taxlaw-2825	593	27	for	for	ADP
taxlaw-2825	593	28	the	the	DET
taxlaw-2825	593	29	entire	entire	ADJ
taxlaw-2825	593	30	applicable	applicable	ADJ
taxlaw-2825	593	31	budget	budget	NOUN
taxlaw-2825	593	32	window	window	NOUN
taxlaw-2825	593	33	.	.	PUNCT
taxlaw-2825	594	1	2	2	X
taxlaw-2825	594	2	.	.	X
taxlaw-2825	594	3	lock	lock	NOUN
taxlaw-2825	594	4	-	-	PUNCT
taxlaw-2825	594	5	step	step	NOUN
taxlaw-2825	594	6	paygo	paygo	NOUN
taxlaw-2825	594	7	if	if	SCONJ
taxlaw-2825	594	8	the	the	DET
taxlaw-2825	594	9	presumption	presumption	NOUN
taxlaw-2825	594	10	for	for	ADP
taxlaw-2825	594	11	full	full	ADJ
taxlaw-2825	594	12	budget	budget	NOUN
taxlaw-2825	594	13	window	window	NOUN
taxlaw-2825	594	14	scoring	scoring	NOUN
taxlaw-2825	594	15	is	be	AUX
taxlaw-2825	594	16	overcome	overcome	VERB
taxlaw-2825	594	17	through	through	ADP
taxlaw-2825	594	18	the	the	DET
taxlaw-2825	594	19	designation	designation	NOUN
taxlaw-2825	594	20	of	of	ADP
taxlaw-2825	594	21	a	a	DET
taxlaw-2825	594	22	“	"	PUNCT
taxlaw-2825	594	23	temporary	temporary	ADJ
taxlaw-2825	594	24	challenge	challenge	NOUN
taxlaw-2825	594	25	,	,	PUNCT
taxlaw-2825	594	26	”	"	PUNCT
taxlaw-2825	594	27	the	the	DET
taxlaw-2825	594	28	temporary	temporary	ADJ
taxlaw-2825	594	29	tax	tax	NOUN
taxlaw-2825	594	30	provision	provision	NOUN
taxlaw-2825	594	31	should	should	AUX
taxlaw-2825	594	32	be	be	AUX
taxlaw-2825	594	33	scored	score	VERB
taxlaw-2825	594	34	as	as	SCONJ
taxlaw-2825	594	35	such	such	ADJ
taxlaw-2825	594	36	and	and	CCONJ
taxlaw-2825	594	37	projected	project	VERB
taxlaw-2825	594	38	costs	cost	NOUN
taxlaw-2825	594	39	should	should	AUX
taxlaw-2825	594	40	take	take	VERB
taxlaw-2825	594	41	into	into	ADP
taxlaw-2825	594	42	account	account	NOUN
taxlaw-2825	594	43	the	the	DET
taxlaw-2825	594	44	sunset	sunset	NOUN
taxlaw-2825	594	45	provision	provision	NOUN
taxlaw-2825	594	46	.	.	PUNCT
taxlaw-2825	595	1	this	this	PRON
taxlaw-2825	595	2	will	will	AUX
taxlaw-2825	595	3	allow	allow	VERB
taxlaw-2825	595	4	temporary	temporary	ADJ
taxlaw-2825	595	5	challenge	challenge	NOUN
taxlaw-2825	595	6	legislation	legislation	NOUN
taxlaw-2825	595	7	to	to	PART
taxlaw-2825	595	8	require	require	VERB
taxlaw-2825	595	9	fewer	few	ADJ
taxlaw-2825	595	10	offsets	offset	NOUN
taxlaw-2825	595	11	to	to	PART
taxlaw-2825	595	12	achieve	achieve	VERB
taxlaw-2825	595	13	revenue	revenue	NOUN
taxlaw-2825	595	14	neutrality	neutrality	NOUN
taxlaw-2825	595	15	.	.	PUNCT
taxlaw-2825	596	1	however	however	ADV
taxlaw-2825	596	2	,	,	PUNCT
taxlaw-2825	596	3	temporary	temporary	ADJ
taxlaw-2825	596	4	challenge	challenge	NOUN
taxlaw-2825	596	5	provisions	provision	NOUN
taxlaw-2825	596	6	should	should	AUX
taxlaw-2825	596	7	have	have	VERB
taxlaw-2825	596	8	to	to	PART
taxlaw-2825	596	9	adhere	adhere	VERB
taxlaw-2825	596	10	to	to	ADP
taxlaw-2825	596	11	what	what	PRON
taxlaw-2825	596	12	i	i	PRON
taxlaw-2825	596	13	call	call	VERB
taxlaw-2825	596	14	a	a	DET
taxlaw-2825	596	15	“	"	PUNCT
taxlaw-2825	596	16	lockstep	lockstep	ADJ
taxlaw-2825	596	17	paygo	paygo	NOUN
taxlaw-2825	596	18	”	"	PUNCT
taxlaw-2825	596	19	requirement	requirement	NOUN
taxlaw-2825	596	20	.	.	PUNCT
taxlaw-2825	597	1	135	135	NUM
taxlaw-2825	597	2	lock	lock	NOUN
taxlaw-2825	597	3	-	-	PUNCT
taxlaw-2825	597	4	step	step	NOUN
taxlaw-2825	597	5	paygo	paygo	NOUN
taxlaw-2825	597	6	will	will	AUX
taxlaw-2825	597	7	only	only	ADV
taxlaw-2825	597	8	allow	allow	VERB
taxlaw-2825	597	9	qualifying	qualifying	NOUN
taxlaw-2825	597	10	offsets	offset	NOUN
taxlaw-2825	597	11	to	to	PART
taxlaw-2825	597	12	be	be	AUX
taxlaw-2825	597	13	made	make	VERB
taxlaw-2825	597	14	from	from	ADP
taxlaw-2825	597	15	revenues	revenue	NOUN
taxlaw-2825	597	16	generated	generate	VERB
taxlaw-2825	597	17	during	during	ADP
taxlaw-2825	597	18	the	the	DET
taxlaw-2825	597	19	term	term	NOUN
taxlaw-2825	597	20	of	of	ADP
taxlaw-2825	597	21	the	the	DET
taxlaw-2825	597	22	temporary	temporary	ADJ
taxlaw-2825	597	23	legislation	legislation	NOUN
taxlaw-2825	597	24	and	and	CCONJ
taxlaw-2825	597	25	not	not	PART
taxlaw-2825	597	26	from	from	ADP
taxlaw-2825	597	27	the	the	DET
taxlaw-2825	597	28	entire	entire	ADJ
taxlaw-2825	597	29	budget	budget	NOUN
taxlaw-2825	597	30	window	window	NOUN
taxlaw-2825	597	31	period	period	NOUN
taxlaw-2825	597	32	.	.	PUNCT
taxlaw-2825	598	1	136	136	NUM
taxlaw-2825	598	2	for	for	ADP
taxlaw-2825	598	3	example	example	NOUN
taxlaw-2825	598	4	,	,	PUNCT
taxlaw-2825	598	5	if	if	SCONJ
taxlaw-2825	598	6	a	a	DET
taxlaw-2825	598	7	temporary	temporary	ADJ
taxlaw-2825	598	8	challenge	challenge	NOUN
taxlaw-2825	598	9	tax	tax	NOUN
taxlaw-2825	598	10	expenditure	expenditure	NOUN
taxlaw-2825	598	11	is	be	AUX
taxlaw-2825	598	12	only	only	ADV
taxlaw-2825	598	13	proposed	propose	VERB
taxlaw-2825	598	14	to	to	PART
taxlaw-2825	598	15	be	be	AUX
taxlaw-2825	598	16	in	in	ADP
taxlaw-2825	598	17	effect	effect	NOUN
taxlaw-2825	598	18	for	for	ADP
taxlaw-2825	598	19	two	two	NUM
taxlaw-2825	598	20	years	year	NOUN
taxlaw-2825	598	21	,	,	PUNCT
taxlaw-2825	598	22	lawmakers	lawmaker	NOUN
taxlaw-2825	598	23	would	would	AUX
taxlaw-2825	598	24	have	have	VERB
taxlaw-2825	598	25	to	to	PART
taxlaw-2825	598	26	come	come	VERB
taxlaw-2825	598	27	up	up	ADP
taxlaw-2825	598	28	with	with	ADP
taxlaw-2825	598	29	revenue	revenue	NOUN
taxlaw-2825	598	30	offsets	offset	NOUN
taxlaw-2825	598	31	or	or	CCONJ
taxlaw-2825	598	32	spending	spend	VERB
taxlaw-2825	598	33	decreases	decrease	NOUN
taxlaw-2825	598	34	from	from	ADP
taxlaw-2825	598	35	that	that	DET
taxlaw-2825	598	36	same	same	ADJ
taxlaw-2825	598	37	two	two	NUM
taxlaw-2825	598	38	year	year	NOUN
taxlaw-2825	598	39	period	period	NOUN
taxlaw-2825	598	40	.	.	PUNCT
taxlaw-2825	599	1	if	if	SCONJ
taxlaw-2825	599	2	option	option	NOUN
taxlaw-2825	599	3	b	b	X
taxlaw-2825	599	4	in	in	ADP
taxlaw-2825	599	5	chart	chart	NOUN
taxlaw-2825	599	6	b	b	NOUN
taxlaw-2825	599	7	was	be	AUX
taxlaw-2825	599	8	proposed	propose	VERB
taxlaw-2825	599	9	and	and	CCONJ
taxlaw-2825	599	10	was	be	AUX
taxlaw-2825	599	11	able	able	ADJ
taxlaw-2825	599	12	to	to	PART
taxlaw-2825	599	13	secure	secure	VERB
taxlaw-2825	599	14	temporary	temporary	ADJ
taxlaw-2825	599	15	challenge	challenge	NOUN
taxlaw-2825	599	16	status	status	NOUN
taxlaw-2825	599	17	,	,	PUNCT
taxlaw-2825	599	18	unlike	unlike	ADP
taxlaw-2825	599	19	the	the	DET
taxlaw-2825	599	20	current	current	ADJ
taxlaw-2825	599	21	budget	budget	NOUN
taxlaw-2825	599	22	rules	rule	NOUN
taxlaw-2825	599	23	,	,	PUNCT
taxlaw-2825	599	24	it	it	PRON
taxlaw-2825	599	25	could	could	AUX
taxlaw-2825	599	26	not	not	PART
taxlaw-2825	599	27	use	use	VERB
taxlaw-2825	599	28	option	option	NOUN
taxlaw-2825	599	29	e	e	NOUN
taxlaw-2825	599	30	to	to	PART
taxlaw-2825	599	31	offset	offset	VERB
taxlaw-2825	599	32	the	the	DET
taxlaw-2825	599	33	expenditures	expenditure	NOUN
taxlaw-2825	599	34	and	and	CCONJ
taxlaw-2825	599	35	satisfy	satisfy	VERB
taxlaw-2825	599	36	lock	lock	NOUN
taxlaw-2825	599	37	-	-	PUNCT
taxlaw-2825	599	38	step	step	NOUN
taxlaw-2825	599	39	paygo	paygo	NOUN
taxlaw-2825	599	40	.	.	PUNCT
taxlaw-2825	600	1	rather	rather	ADV
taxlaw-2825	600	2	,	,	PUNCT
taxlaw-2825	600	3	$	$	SYM
taxlaw-2825	600	4	5	5	NUM
taxlaw-2825	600	5	billion	billion	NUM
taxlaw-2825	600	6	of	of	ADP
taxlaw-2825	600	7	revenue	revenue	NOUN
taxlaw-2825	600	8	sources	source	NOUN
taxlaw-2825	600	9	would	would	AUX
taxlaw-2825	600	10	have	have	VERB
taxlaw-2825	600	11	to	to	PART
taxlaw-2825	600	12	be	be	AUX
taxlaw-2825	600	13	found	find	VERB
taxlaw-2825	600	14	from	from	ADP
taxlaw-2825	600	15	fiscal	fiscal	ADJ
taxlaw-2825	600	16	years	year	NOUN
taxlaw-2825	600	17	one	one	NUM
taxlaw-2825	600	18	and	and	CCONJ
taxlaw-2825	600	19	two	two	NUM
taxlaw-2825	600	20	.	.	PUNCT
taxlaw-2825	601	1	this	this	DET
taxlaw-2825	601	2	rule	rule	NOUN
taxlaw-2825	601	3	would	would	AUX
taxlaw-2825	601	4	thereby	thereby	ADV
taxlaw-2825	601	5	mitigate	mitigate	VERB
taxlaw-2825	601	6	the	the	DET
taxlaw-2825	601	7	ability	ability	NOUN
taxlaw-2825	601	8	of	of	ADP
taxlaw-2825	601	9	legislators	legislator	NOUN
taxlaw-2825	601	10	to	to	PART
taxlaw-2825	601	11	finance	finance	VERB
taxlaw-2825	601	12	current	current	ADJ
taxlaw-2825	601	13	expenditures	expenditure	NOUN
taxlaw-2825	601	14	with	with	ADP
taxlaw-2825	601	15	future	future	ADJ
taxlaw-2825	601	16	revenue	revenue	NOUN
taxlaw-2825	601	17	streams	stream	NOUN
taxlaw-2825	601	18	and	and	CCONJ
taxlaw-2825	601	19	thus	thus	ADV
taxlaw-2825	601	20	help	help	VERB
taxlaw-2825	601	21	instill	instill	VERB
taxlaw-2825	601	22	more	more	ADJ
taxlaw-2825	601	23	fiscal	fiscal	ADJ
taxlaw-2825	601	24	restraint	restraint	NOUN
taxlaw-2825	601	25	.	.	PUNCT
taxlaw-2825	602	1	3	3	X
taxlaw-2825	602	2	.	.	X
taxlaw-2825	602	3	mandatory	mandatory	ADJ
taxlaw-2825	602	4	baseline	baseline	NOUN
taxlaw-2825	602	5	review	review	NOUN
taxlaw-2825	602	6	lastly	lastly	ADV
taxlaw-2825	602	7	,	,	PUNCT
taxlaw-2825	602	8	i	i	PRON
taxlaw-2825	602	9	propose	propose	VERB
taxlaw-2825	602	10	that	that	SCONJ
taxlaw-2825	602	11	there	there	PRON
taxlaw-2825	602	12	should	should	AUX
taxlaw-2825	602	13	be	be	AUX
taxlaw-2825	602	14	a	a	DET
taxlaw-2825	602	15	baseline	baseline	ADJ
taxlaw-2825	602	16	review	review	NOUN
taxlaw-2825	602	17	of	of	ADP
taxlaw-2825	602	18	all	all	DET
taxlaw-2825	602	19	permanently	permanently	ADV
taxlaw-2825	602	20	enacted	enact	VERB
taxlaw-2825	602	21	legislation	legislation	NOUN
taxlaw-2825	602	22	at	at	ADP
taxlaw-2825	602	23	the	the	DET
taxlaw-2825	602	24	end	end	NOUN
taxlaw-2825	602	25	of	of	ADP
taxlaw-2825	602	26	the	the	DET
taxlaw-2825	602	27	initial	initial	ADJ
taxlaw-2825	602	28	ten	ten	NUM
taxlaw-2825	602	29	-	-	PUNCT
taxlaw-2825	602	30	year	year	NOUN
taxlaw-2825	602	31	budget	budget	NOUN
taxlaw-2825	602	32	window	window	NOUN
taxlaw-2825	602	33	.	.	PUNCT
taxlaw-2825	603	1	if	if	SCONJ
taxlaw-2825	603	2	the	the	DET
taxlaw-2825	603	3	difference	difference	NOUN
taxlaw-2825	603	4	between	between	ADP
taxlaw-2825	603	5	the	the	DET
taxlaw-2825	603	6	original	original	ADJ
taxlaw-2825	603	7	projected	project	VERB
taxlaw-2825	603	8	costs	cost	NOUN
taxlaw-2825	603	9	for	for	ADP
taxlaw-2825	603	10	the	the	DET
taxlaw-2825	603	11	succeeding	succeed	VERB
taxlaw-2825	603	12	five	five	NUM
taxlaw-2825	603	13	-	-	PUNCT
taxlaw-2825	603	14	year	year	NOUN
taxlaw-2825	603	15	period	period	NOUN
taxlaw-2825	603	16	is	be	AUX
taxlaw-2825	603	17	more	more	ADJ
taxlaw-2825	603	18	than	than	ADP
taxlaw-2825	603	19	some	some	DET
taxlaw-2825	603	20	threshold	threshold	NOUN
taxlaw-2825	603	21	amount	amount	NOUN
taxlaw-2825	603	22	(	(	PUNCT
taxlaw-2825	603	23	e.g.	e.g.	ADV
taxlaw-2825	603	24	,	,	PUNCT
taxlaw-2825	603	25	$	$	SYM
taxlaw-2825	603	26	2	2	NUM
taxlaw-2825	603	27	billion	billion	NUM
taxlaw-2825	603	28	)	)	PUNCT
taxlaw-2825	603	29	137	137	NUM
taxlaw-2825	603	30	less	less	ADJ
taxlaw-2825	603	31	than	than	ADP
taxlaw-2825	603	32	the	the	DET
taxlaw-2825	603	33	new	new	ADJ
taxlaw-2825	603	34	projected	project	VERB
taxlaw-2825	603	35	costs	cost	NOUN
taxlaw-2825	603	36	over	over	ADP
taxlaw-2825	603	37	the	the	DET
taxlaw-2825	603	38	same	same	ADJ
taxlaw-2825	603	39	five	five	NUM
taxlaw-2825	603	40	years	year	NOUN
taxlaw-2825	603	41	,	,	PUNCT
taxlaw-2825	603	42	congress	congress	PROPN
taxlaw-2825	603	43	will	will	AUX
taxlaw-2825	603	44	need	need	VERB
taxlaw-2825	603	45	to	to	PART
taxlaw-2825	603	46	find	find	VERB
taxlaw-2825	603	47	new	new	ADJ
taxlaw-2825	603	48	offsets	offset	NOUN
taxlaw-2825	603	49	for	for	ADP
taxlaw-2825	603	50	the	the	DET
taxlaw-2825	603	51	difference	difference	NOUN
taxlaw-2825	603	52	or	or	CCONJ
taxlaw-2825	603	53	risk	risk	NOUN
taxlaw-2825	603	54	sequestration	sequestration	NOUN
taxlaw-2825	603	55	.	.	PUNCT
taxlaw-2825	604	1	as	as	SCONJ
taxlaw-2825	604	2	mentioned	mention	VERB
taxlaw-2825	604	3	above	above	ADV
taxlaw-2825	604	4	,	,	PUNCT
taxlaw-2825	604	5	the	the	DET
taxlaw-2825	604	6	jct	jct	NOUN
taxlaw-2825	604	7	provides	provide	VERB
taxlaw-2825	604	8	an	an	DET
taxlaw-2825	604	9	annual	annual	ADJ
taxlaw-2825	604	10	tax	tax	NOUN
taxlaw-2825	604	11	expenditure	expenditure	NOUN
taxlaw-2825	604	12	report	report	NOUN
taxlaw-2825	604	13	to	to	ADP
taxlaw-2825	604	14	both	both	DET
taxlaw-2825	604	15	chambers	chamber	NOUN
taxlaw-2825	604	16	of	of	ADP
taxlaw-2825	604	17	congress	congress	PROPN
taxlaw-2825	604	18	.	.	PUNCT
taxlaw-2825	605	1	138	138	NUM
taxlaw-2825	605	2	this	this	DET
taxlaw-2825	605	3	report	report	NOUN
taxlaw-2825	605	4	is	be	AUX
taxlaw-2825	605	5	currently	currently	ADV
taxlaw-2825	605	6	used	use	VERB
taxlaw-2825	605	7	for	for	ADP
taxlaw-2825	605	8	informational	informational	ADJ
taxlaw-2825	605	9	purposes	purpose	NOUN
taxlaw-2825	605	10	only	only	ADV
taxlaw-2825	605	11	and	and	CCONJ
taxlaw-2825	605	12	serves	serve	VERB
taxlaw-2825	605	13	no	no	DET
taxlaw-2825	605	14	active	active	ADJ
taxlaw-2825	605	15	role	role	NOUN
taxlaw-2825	605	16	in	in	ADP
taxlaw-2825	605	17	the	the	DET
taxlaw-2825	605	18	budget	budget	NOUN
taxlaw-2825	605	19	process	process	NOUN
taxlaw-2825	605	20	.	.	PUNCT
taxlaw-2825	606	1	this	this	DET
taxlaw-2825	606	2	report	report	NOUN
taxlaw-2825	606	3	contains	contain	VERB
taxlaw-2825	606	4	estimates	estimate	NOUN
taxlaw-2825	606	5	for	for	ADP
taxlaw-2825	606	6	tax	tax	NOUN
taxlaw-2825	606	7	expenditures	expenditure	NOUN
taxlaw-2825	606	8	projected	project	VERB
taxlaw-2825	606	9	to	to	PART
taxlaw-2825	606	10	exceed	exceed	VERB
taxlaw-2825	606	11	$	$	SYM
taxlaw-2825	606	12	50	50	NUM
taxlaw-2825	606	13	million	million	NUM
taxlaw-2825	606	14	over	over	ADP
taxlaw-2825	606	15	the	the	DET
taxlaw-2825	606	16	immediately	immediately	ADV
taxlaw-2825	606	17	ensuing	ensue	VERB
taxlaw-2825	606	18	five	five	NUM
taxlaw-2825	606	19	-	-	PUNCT
taxlaw-2825	606	20	year	year	NOUN
taxlaw-2825	606	21	period	period	NOUN
taxlaw-2825	606	22	.	.	PUNCT
taxlaw-2825	607	1	importantly	importantly	ADV
taxlaw-2825	607	2	,	,	PUNCT
taxlaw-2825	607	3	when	when	SCONJ
taxlaw-2825	607	4	putting	put	VERB
taxlaw-2825	607	5	together	together	ADV
taxlaw-2825	607	6	these	these	DET
taxlaw-2825	607	7	projections	projection	NOUN
taxlaw-2825	607	8	,	,	PUNCT
taxlaw-2825	607	9	the	the	DET
taxlaw-2825	607	10	jct	jct	NOUN
taxlaw-2825	607	11	takes	take	VERB
taxlaw-2825	607	12	into	into	ADP
taxlaw-2825	607	13	account	account	NOUN
taxlaw-2825	607	14	statistics	statistic	NOUN
taxlaw-2825	607	15	from	from	ADP
taxlaw-2825	607	16	recent	recent	ADJ
taxlaw-2825	607	17	returns	return	NOUN
taxlaw-2825	607	18	.	.	PUNCT
taxlaw-2825	608	1	thus	thus	ADV
taxlaw-2825	608	2	,	,	PUNCT
taxlaw-2825	608	3	over	over	ADP
taxlaw-2825	608	4	time	time	NOUN
taxlaw-2825	608	5	these	these	DET
taxlaw-2825	608	6	estimates	estimate	NOUN
taxlaw-2825	608	7	reflect	reflect	VERB
taxlaw-2825	608	8	the	the	DET
taxlaw-2825	608	9	historical	historical	ADJ
taxlaw-2825	608	10	impact	impact	NOUN
taxlaw-2825	608	11	that	that	PRON
taxlaw-2825	608	12	the	the	DET
taxlaw-2825	608	13	provision	provision	NOUN
taxlaw-2825	608	14	has	have	AUX
taxlaw-2825	608	15	actually	actually	ADV
taxlaw-2825	608	16	had	have	VERB
taxlaw-2825	608	17	since	since	SCONJ
taxlaw-2825	608	18	its	its	PRON
taxlaw-2825	608	19	enactment	enactment	NOUN
taxlaw-2825	608	20	.	.	PUNCT
taxlaw-2825	609	1	i	i	PRON
taxlaw-2825	609	2	believe	believe	VERB
taxlaw-2825	609	3	that	that	SCONJ
taxlaw-2825	609	4	this	this	DET
taxlaw-2825	609	5	tax	tax	NOUN
taxlaw-2825	609	6	expenditure	expenditure	NOUN
taxlaw-2825	609	7	report	report	NOUN
taxlaw-2825	609	8	could	could	AUX
taxlaw-2825	609	9	serve	serve	VERB
taxlaw-2825	609	10	as	as	ADP
taxlaw-2825	609	11	the	the	DET
taxlaw-2825	609	12	basis	basis	NOUN
taxlaw-2825	609	13	for	for	ADP
taxlaw-2825	609	14	the	the	DET
taxlaw-2825	609	15	mandatory	mandatory	ADJ
taxlaw-2825	609	16	review	review	NOUN
taxlaw-2825	609	17	process	process	NOUN
taxlaw-2825	609	18	.	.	PUNCT
taxlaw-2825	610	1	135	135	NUM
taxlaw-2825	611	1	i	i	PRON
taxlaw-2825	611	2	do	do	AUX
taxlaw-2825	611	3	not	not	PART
taxlaw-2825	611	4	believe	believe	VERB
taxlaw-2825	611	5	that	that	SCONJ
taxlaw-2825	611	6	emergency	emergency	NOUN
taxlaw-2825	611	7	legislation	legislation	NOUN
taxlaw-2825	611	8	should	should	AUX
taxlaw-2825	611	9	be	be	AUX
taxlaw-2825	611	10	subject	subject	ADJ
taxlaw-2825	611	11	to	to	ADP
taxlaw-2825	611	12	this	this	DET
taxlaw-2825	611	13	requirement	requirement	NOUN
taxlaw-2825	611	14	.	.	PUNCT
taxlaw-2825	612	1	emergency	emergency	NOUN
taxlaw-2825	612	2	legislation	legislation	NOUN
taxlaw-2825	612	3	would	would	AUX
taxlaw-2825	612	4	be	be	AUX
taxlaw-2825	612	5	exempt	exempt	ADJ
taxlaw-2825	612	6	from	from	ADP
taxlaw-2825	612	7	the	the	DET
taxlaw-2825	612	8	paygo	paygo	NOUN
taxlaw-2825	612	9	requirements	requirement	NOUN
taxlaw-2825	612	10	.	.	PUNCT
taxlaw-2825	613	1	136	136	NUM
taxlaw-2825	613	2	see	see	VERB
taxlaw-2825	613	3	also	also	ADV
taxlaw-2825	613	4	marron	marron	PROPN
taxlaw-2825	613	5	,	,	PUNCT
taxlaw-2825	613	6	supra	supra	PROPN
taxlaw-2825	613	7	note	note	NOUN
taxlaw-2825	613	8	4	4	NUM
taxlaw-2825	613	9	,	,	PUNCT
taxlaw-2825	613	10	at	at	ADP
taxlaw-2825	613	11	7	7	NUM
taxlaw-2825	613	12	.	.	NOUN
taxlaw-2825	613	13	137	137	NUM
taxlaw-2825	613	14	the	the	DET
taxlaw-2825	613	15	threshold	threshold	NOUN
taxlaw-2825	613	16	amount	amount	NOUN
taxlaw-2825	613	17	would	would	AUX
taxlaw-2825	613	18	be	be	AUX
taxlaw-2825	613	19	highly	highly	ADV
taxlaw-2825	613	20	dependent	dependent	ADJ
taxlaw-2825	613	21	on	on	ADP
taxlaw-2825	613	22	the	the	DET
taxlaw-2825	613	23	level	level	NOUN
taxlaw-2825	613	24	of	of	ADP
taxlaw-2825	613	25	fiscal	fiscal	ADJ
taxlaw-2825	613	26	restraint	restraint	NOUN
taxlaw-2825	613	27	congress	congress	PROPN
taxlaw-2825	613	28	would	would	AUX
taxlaw-2825	613	29	want	want	VERB
taxlaw-2825	613	30	to	to	PART
taxlaw-2825	613	31	precommit	precommit	VERB
taxlaw-2825	613	32	itself	itself	PRON
taxlaw-2825	613	33	to	to	ADP
taxlaw-2825	613	34	.	.	PUNCT
taxlaw-2825	614	1	the	the	PRON
taxlaw-2825	614	2	lower	low	ADJ
taxlaw-2825	614	3	the	the	DET
taxlaw-2825	614	4	threshold	threshold	NOUN
taxlaw-2825	614	5	,	,	PUNCT
taxlaw-2825	614	6	the	the	PRON
taxlaw-2825	614	7	more	more	ADV
taxlaw-2825	614	8	likely	likely	ADJ
taxlaw-2825	614	9	it	it	PRON
taxlaw-2825	614	10	would	would	AUX
taxlaw-2825	614	11	be	be	AUX
taxlaw-2825	614	12	that	that	SCONJ
taxlaw-2825	614	13	they	they	PRON
taxlaw-2825	614	14	would	would	AUX
taxlaw-2825	614	15	have	have	VERB
taxlaw-2825	614	16	to	to	PART
taxlaw-2825	614	17	rebalance	rebalance	VERB
taxlaw-2825	614	18	the	the	DET
taxlaw-2825	614	19	costs	cost	NOUN
taxlaw-2825	614	20	of	of	ADP
taxlaw-2825	614	21	an	an	DET
taxlaw-2825	614	22	existing	exist	VERB
taxlaw-2825	614	23	tax	tax	NOUN
taxlaw-2825	614	24	expenditure	expenditure	NOUN
taxlaw-2825	614	25	,	,	PUNCT
taxlaw-2825	614	26	and	and	CCONJ
taxlaw-2825	614	27	vice	vice	NOUN
taxlaw-2825	614	28	-	-	NOUN
taxlaw-2825	614	29	a	a	DET
taxlaw-2825	614	30	-	-	PUNCT
taxlaw-2825	614	31	versa	versa	NOUN
taxlaw-2825	614	32	.	.	PUNCT
taxlaw-2825	615	1	this	this	DET
taxlaw-2825	615	2	number	number	NOUN
taxlaw-2825	615	3	is	be	AUX
taxlaw-2825	615	4	relatively	relatively	ADV
taxlaw-2825	615	5	consistent	consistent	ADJ
taxlaw-2825	615	6	with	with	ADP
taxlaw-2825	615	7	the	the	DET
taxlaw-2825	615	8	$	$	SYM
taxlaw-2825	615	9	5	5	NUM
taxlaw-2825	615	10	billion	billion	NUM
taxlaw-2825	615	11	spo	spo	PROPN
taxlaw-2825	615	12	requirement	requirement	NOUN
taxlaw-2825	615	13	,	,	PUNCT
taxlaw-2825	615	14	which	which	PRON
taxlaw-2825	615	15	covers	cover	VERB
taxlaw-2825	615	16	a	a	DET
taxlaw-2825	615	17	ten	ten	NUM
taxlaw-2825	615	18	-	-	PUNCT
taxlaw-2825	615	19	year	year	NOUN
taxlaw-2825	615	20	budget	budget	NOUN
taxlaw-2825	615	21	window	window	NOUN
taxlaw-2825	615	22	.	.	PUNCT
taxlaw-2825	616	1	138	138	NUM
taxlaw-2825	616	2	see	see	NOUN
taxlaw-2825	616	3	supra	supra	PROPN
taxlaw-2825	616	4	,	,	PUNCT
taxlaw-2825	616	5	note	note	VERB
taxlaw-2825	616	6	36	36	NUM
taxlaw-2825	616	7	and	and	CCONJ
taxlaw-2825	616	8	accompanying	accompany	VERB
taxlaw-2825	616	9	text	text	NOUN
taxlaw-2825	616	10	.	.	PUNCT
taxlaw-2825	617	1	28	28	NUM
taxlaw-2825	617	2	columbia	columbia	PROPN
taxlaw-2825	617	3	journal	journal	PROPN
taxlaw-2825	617	4	of	of	ADP
taxlaw-2825	617	5	tax	tax	NOUN
taxlaw-2825	617	6	law	law	NOUN
taxlaw-2825	617	7	[	[	X
taxlaw-2825	617	8	vol.6:1	vol.6:1	VERB
taxlaw-2825	617	9	a	a	DET
taxlaw-2825	617	10	weakness	weakness	NOUN
taxlaw-2825	617	11	of	of	ADP
taxlaw-2825	617	12	the	the	DET
taxlaw-2825	617	13	current	current	ADJ
taxlaw-2825	617	14	budget	budget	NOUN
taxlaw-2825	617	15	process	process	NOUN
taxlaw-2825	617	16	is	be	AUX
taxlaw-2825	617	17	that	that	SCONJ
taxlaw-2825	617	18	it	it	PRON
taxlaw-2825	617	19	only	only	ADV
taxlaw-2825	617	20	includes	include	VERB
taxlaw-2825	617	21	,	,	PUNCT
taxlaw-2825	617	22	and	and	CCONJ
taxlaw-2825	617	23	thus	thus	ADV
taxlaw-2825	617	24	requires	require	VERB
taxlaw-2825	617	25	offsets	offset	NOUN
taxlaw-2825	617	26	for	for	ADP
taxlaw-2825	617	27	,	,	PUNCT
taxlaw-2825	617	28	costs	cost	NOUN
taxlaw-2825	617	29	projected	project	VERB
taxlaw-2825	617	30	to	to	PART
taxlaw-2825	617	31	be	be	AUX
taxlaw-2825	617	32	incurred	incur	VERB
taxlaw-2825	617	33	over	over	ADP
taxlaw-2825	617	34	a	a	DET
taxlaw-2825	617	35	ten	ten	NUM
taxlaw-2825	617	36	-	-	PUNCT
taxlaw-2825	617	37	year	year	NOUN
taxlaw-2825	617	38	budget	budget	NOUN
taxlaw-2825	617	39	window	window	NOUN
taxlaw-2825	617	40	.	.	PUNCT
taxlaw-2825	618	1	additional	additional	ADJ
taxlaw-2825	618	2	budget	budget	NOUN
taxlaw-2825	618	3	costs	cost	NOUN
taxlaw-2825	618	4	incurred	incur	VERB
taxlaw-2825	618	5	after	after	ADP
taxlaw-2825	618	6	this	this	DET
taxlaw-2825	618	7	period	period	NOUN
taxlaw-2825	618	8	are	be	AUX
taxlaw-2825	618	9	not	not	PART
taxlaw-2825	618	10	taken	take	VERB
taxlaw-2825	618	11	into	into	ADP
taxlaw-2825	618	12	account	account	NOUN
taxlaw-2825	618	13	because	because	SCONJ
taxlaw-2825	618	14	they	they	PRON
taxlaw-2825	618	15	become	become	AUX
taxlaw-2825	618	16	folded	fold	VERB
taxlaw-2825	618	17	into	into	ADP
taxlaw-2825	618	18	the	the	DET
taxlaw-2825	618	19	budget	budget	NOUN
taxlaw-2825	618	20	baseline	baseline	NOUN
taxlaw-2825	618	21	.	.	PUNCT
taxlaw-2825	619	1	therefore	therefore	ADV
taxlaw-2825	619	2	,	,	PUNCT
taxlaw-2825	619	3	the	the	DET
taxlaw-2825	619	4	true	true	ADJ
taxlaw-2825	619	5	budgetary	budgetary	ADJ
taxlaw-2825	619	6	impact	impact	NOUN
taxlaw-2825	619	7	of	of	ADP
taxlaw-2825	619	8	any	any	DET
taxlaw-2825	619	9	proposed	propose	VERB
taxlaw-2825	619	10	permanent	permanent	ADJ
taxlaw-2825	619	11	legislation	legislation	NOUN
taxlaw-2825	619	12	is	be	AUX
taxlaw-2825	619	13	understated	understate	VERB
taxlaw-2825	619	14	to	to	ADP
taxlaw-2825	619	15	the	the	DET
taxlaw-2825	619	16	extent	extent	NOUN
taxlaw-2825	619	17	that	that	SCONJ
taxlaw-2825	619	18	actual	actual	ADJ
taxlaw-2825	619	19	costs	cost	NOUN
taxlaw-2825	619	20	exceed	exceed	VERB
taxlaw-2825	619	21	projected	project	VERB
taxlaw-2825	619	22	costs	cost	NOUN
taxlaw-2825	619	23	.	.	PUNCT
taxlaw-2825	620	1	139	139	NUM
taxlaw-2825	620	2	the	the	DET
taxlaw-2825	620	3	spo	spo	PROPN
taxlaw-2825	620	4	attempts	attempt	VERB
taxlaw-2825	620	5	to	to	PART
taxlaw-2825	620	6	get	get	VERB
taxlaw-2825	620	7	senators	senator	NOUN
taxlaw-2825	620	8	to	to	PART
taxlaw-2825	620	9	consider	consider	VERB
taxlaw-2825	620	10	projected	project	VERB
taxlaw-2825	620	11	escalating	escalate	VERB
taxlaw-2825	620	12	costs	cost	NOUN
taxlaw-2825	620	13	that	that	PRON
taxlaw-2825	620	14	may	may	AUX
taxlaw-2825	620	15	occur	occur	VERB
taxlaw-2825	620	16	outside	outside	ADP
taxlaw-2825	620	17	the	the	DET
taxlaw-2825	620	18	initial	initial	ADJ
taxlaw-2825	620	19	ten	ten	NUM
taxlaw-2825	620	20	-	-	PUNCT
taxlaw-2825	620	21	year	year	NOUN
taxlaw-2825	620	22	budget	budget	NOUN
taxlaw-2825	620	23	window	window	NOUN
taxlaw-2825	620	24	by	by	ADP
taxlaw-2825	620	25	requiring	require	VERB
taxlaw-2825	620	26	projected	project	VERB
taxlaw-2825	620	27	deficits	deficit	NOUN
taxlaw-2825	620	28	not	not	PART
taxlaw-2825	620	29	to	to	PART
taxlaw-2825	620	30	exceed	exceed	VERB
taxlaw-2825	620	31	$	$	SYM
taxlaw-2825	620	32	5	5	NUM
taxlaw-2825	620	33	billion	billion	NUM
taxlaw-2825	620	34	over	over	ADP
taxlaw-2825	620	35	each	each	PRON
taxlaw-2825	620	36	of	of	ADP
taxlaw-2825	620	37	the	the	DET
taxlaw-2825	620	38	following	follow	VERB
taxlaw-2825	620	39	four	four	NUM
taxlaw-2825	620	40	ten	ten	NUM
taxlaw-2825	620	41	-	-	PUNCT
taxlaw-2825	620	42	year	year	NOUN
taxlaw-2825	620	43	periods	period	NOUN
taxlaw-2825	620	44	.	.	PUNCT
taxlaw-2825	621	1	140	140	NUM
taxlaw-2825	621	2	however	however	ADV
taxlaw-2825	621	3	,	,	PUNCT
taxlaw-2825	621	4	to	to	ADP
taxlaw-2825	621	5	the	the	DET
taxlaw-2825	621	6	extent	extent	NOUN
taxlaw-2825	621	7	that	that	PRON
taxlaw-2825	621	8	projected	project	VERB
taxlaw-2825	621	9	costs	cost	NOUN
taxlaw-2825	621	10	are	be	AUX
taxlaw-2825	621	11	significantly	significantly	ADV
taxlaw-2825	621	12	understated	understate	VERB
taxlaw-2825	621	13	relative	relative	ADJ
taxlaw-2825	621	14	to	to	ADP
taxlaw-2825	621	15	actual	actual	ADJ
taxlaw-2825	621	16	costs	cost	NOUN
taxlaw-2825	621	17	,	,	PUNCT
taxlaw-2825	621	18	there	there	PRON
taxlaw-2825	621	19	currently	currently	ADV
taxlaw-2825	621	20	is	be	AUX
taxlaw-2825	621	21	no	no	DET
taxlaw-2825	621	22	specific	specific	ADJ
taxlaw-2825	621	23	mechanism	mechanism	NOUN
taxlaw-2825	621	24	in	in	ADP
taxlaw-2825	621	25	place	place	NOUN
taxlaw-2825	621	26	to	to	PART
taxlaw-2825	621	27	force	force	VERB
taxlaw-2825	621	28	congress	congress	PROPN
taxlaw-2825	621	29	to	to	PART
taxlaw-2825	621	30	recalibrate	recalibrate	VERB
taxlaw-2825	621	31	the	the	DET
taxlaw-2825	621	32	budget	budget	NOUN
taxlaw-2825	621	33	.	.	PUNCT
taxlaw-2825	622	1	instituting	institute	VERB
taxlaw-2825	622	2	a	a	DET
taxlaw-2825	622	3	mandatory	mandatory	ADJ
taxlaw-2825	622	4	review	review	NOUN
taxlaw-2825	622	5	would	would	AUX
taxlaw-2825	622	6	prevent	prevent	VERB
taxlaw-2825	622	7	existing	exist	VERB
taxlaw-2825	622	8	legislation	legislation	NOUN
taxlaw-2825	622	9	that	that	PRON
taxlaw-2825	622	10	has	have	VERB
taxlaw-2825	622	11	significant	significant	ADJ
taxlaw-2825	622	12	underestimated	underestimated	ADJ
taxlaw-2825	622	13	or	or	CCONJ
taxlaw-2825	622	14	unforeseen	unforeseen	ADJ
taxlaw-2825	622	15	costs	cost	NOUN
taxlaw-2825	622	16	from	from	ADP
taxlaw-2825	622	17	being	be	AUX
taxlaw-2825	622	18	permanently	permanently	ADV
taxlaw-2825	622	19	rolled	roll	VERB
taxlaw-2825	622	20	into	into	ADP
taxlaw-2825	622	21	the	the	DET
taxlaw-2825	622	22	budget	budget	NOUN
taxlaw-2825	622	23	baseline	baseline	NOUN
taxlaw-2825	622	24	.	.	PUNCT
taxlaw-2825	623	1	moreover	moreover	ADV
taxlaw-2825	623	2	,	,	PUNCT
taxlaw-2825	623	3	it	it	PRON
taxlaw-2825	623	4	would	would	AUX
taxlaw-2825	623	5	force	force	VERB
taxlaw-2825	623	6	congress	congress	PROPN
taxlaw-2825	623	7	to	to	PART
taxlaw-2825	623	8	affirmatively	affirmatively	ADV
taxlaw-2825	623	9	acknowledge	acknowledge	VERB
taxlaw-2825	623	10	the	the	DET
taxlaw-2825	623	11	accumulation	accumulation	NOUN
taxlaw-2825	623	12	of	of	ADP
taxlaw-2825	623	13	escalating	escalate	VERB
taxlaw-2825	623	14	deficits	deficit	NOUN
taxlaw-2825	623	15	.	.	PUNCT
taxlaw-2825	624	1	lawmakers	lawmaker	NOUN
taxlaw-2825	624	2	would	would	AUX
taxlaw-2825	624	3	have	have	VERB
taxlaw-2825	624	4	to	to	PART
taxlaw-2825	624	5	act	act	VERB
taxlaw-2825	624	6	by	by	ADP
taxlaw-2825	624	7	finding	find	VERB
taxlaw-2825	624	8	new	new	ADJ
taxlaw-2825	624	9	offsets	offset	NOUN
taxlaw-2825	624	10	for	for	ADP
taxlaw-2825	624	11	the	the	DET
taxlaw-2825	624	12	existing	exist	VERB
taxlaw-2825	624	13	provision	provision	NOUN
taxlaw-2825	624	14	or	or	CCONJ
taxlaw-2825	624	15	be	be	AUX
taxlaw-2825	624	16	forced	force	VERB
taxlaw-2825	624	17	to	to	PART
taxlaw-2825	624	18	scale	scale	VERB
taxlaw-2825	624	19	back	back	ADP
taxlaw-2825	624	20	the	the	DET
taxlaw-2825	624	21	current	current	ADJ
taxlaw-2825	624	22	level	level	NOUN
taxlaw-2825	624	23	of	of	ADP
taxlaw-2825	624	24	provided	provide	VERB
taxlaw-2825	624	25	benefits	benefit	NOUN
taxlaw-2825	624	26	.	.	PUNCT
taxlaw-2825	625	1	even	even	ADV
taxlaw-2825	625	2	if	if	SCONJ
taxlaw-2825	625	3	instead	instead	ADV
taxlaw-2825	625	4	congress	congress	PROPN
taxlaw-2825	625	5	chose	choose	VERB
taxlaw-2825	625	6	to	to	PART
taxlaw-2825	625	7	overturn	overturn	VERB
taxlaw-2825	625	8	or	or	CCONJ
taxlaw-2825	625	9	waive	waive	VERB
taxlaw-2825	625	10	this	this	DET
taxlaw-2825	625	11	budgetary	budgetary	ADJ
taxlaw-2825	625	12	rule	rule	NOUN
taxlaw-2825	625	13	,	,	PUNCT
taxlaw-2825	625	14	141	141	NUM
taxlaw-2825	625	15	lawmakers	lawmaker	NOUN
taxlaw-2825	625	16	would	would	AUX
taxlaw-2825	625	17	still	still	ADV
taxlaw-2825	625	18	have	have	VERB
taxlaw-2825	625	19	to	to	PART
taxlaw-2825	625	20	acknowledge	acknowledge	VERB
taxlaw-2825	625	21	the	the	DET
taxlaw-2825	625	22	budgetary	budgetary	ADJ
taxlaw-2825	625	23	problem	problem	NOUN
taxlaw-2825	625	24	and	and	CCONJ
taxlaw-2825	625	25	could	could	AUX
taxlaw-2825	625	26	not	not	PART
taxlaw-2825	625	27	simply	simply	ADV
taxlaw-2825	625	28	continue	continue	VERB
taxlaw-2825	625	29	on	on	ADP
taxlaw-2825	625	30	with	with	ADP
taxlaw-2825	625	31	its	its	PRON
taxlaw-2825	625	32	proverbial	proverbial	ADJ
taxlaw-2825	625	33	head	head	NOUN
taxlaw-2825	625	34	in	in	ADP
taxlaw-2825	625	35	the	the	DET
taxlaw-2825	625	36	budgetary	budgetary	ADJ
taxlaw-2825	625	37	sand	sand	NOUN
taxlaw-2825	625	38	.	.	PUNCT
taxlaw-2825	626	1	b.	b.	NOUN
taxlaw-2825	626	2	consequences	consequence	NOUN
taxlaw-2825	626	3	of	of	ADP
taxlaw-2825	626	4	the	the	DET
taxlaw-2825	626	5	proposed	propose	VERB
taxlaw-2825	626	6	budget	budget	NOUN
taxlaw-2825	626	7	rules	rule	NOUN
taxlaw-2825	626	8	if	if	SCONJ
taxlaw-2825	626	9	implemented	implement	VERB
taxlaw-2825	626	10	,	,	PUNCT
taxlaw-2825	626	11	these	these	DET
taxlaw-2825	626	12	budget	budget	NOUN
taxlaw-2825	626	13	rules	rule	NOUN
taxlaw-2825	626	14	would	would	AUX
taxlaw-2825	626	15	yield	yield	VERB
taxlaw-2825	626	16	a	a	DET
taxlaw-2825	626	17	more	more	ADV
taxlaw-2825	626	18	nuanced	nuanced	ADJ
taxlaw-2825	626	19	use	use	NOUN
taxlaw-2825	626	20	of	of	ADP
taxlaw-2825	626	21	temporary	temporary	ADJ
taxlaw-2825	626	22	legislation	legislation	NOUN
taxlaw-2825	626	23	that	that	PRON
taxlaw-2825	626	24	would	would	AUX
taxlaw-2825	626	25	maximize	maximize	VERB
taxlaw-2825	626	26	their	their	PRON
taxlaw-2825	626	27	benefits	benefit	NOUN
taxlaw-2825	626	28	while	while	SCONJ
taxlaw-2825	626	29	limiting	limit	VERB
taxlaw-2825	626	30	situations	situation	NOUN
taxlaw-2825	626	31	where	where	SCONJ
taxlaw-2825	626	32	they	they	PRON
taxlaw-2825	626	33	are	be	AUX
taxlaw-2825	626	34	more	more	ADV
taxlaw-2825	626	35	commonly	commonly	ADV
taxlaw-2825	626	36	abused	abuse	VERB
taxlaw-2825	626	37	.	.	PUNCT
taxlaw-2825	627	1	the	the	DET
taxlaw-2825	627	2	rules	rule	NOUN
taxlaw-2825	627	3	would	would	AUX
taxlaw-2825	627	4	impose	impose	VERB
taxlaw-2825	627	5	more	more	ADJ
taxlaw-2825	627	6	fiscal	fiscal	ADJ
taxlaw-2825	627	7	discipline	discipline	NOUN
taxlaw-2825	627	8	on	on	ADP
taxlaw-2825	627	9	lawmakers	lawmaker	NOUN
taxlaw-2825	627	10	while	while	SCONJ
taxlaw-2825	627	11	preserving	preserve	VERB
taxlaw-2825	627	12	the	the	DET
taxlaw-2825	627	13	ability	ability	NOUN
taxlaw-2825	627	14	to	to	PART
taxlaw-2825	627	15	tailor	tailor	VERB
taxlaw-2825	627	16	the	the	DET
taxlaw-2825	627	17	term	term	NOUN
taxlaw-2825	627	18	of	of	ADP
taxlaw-2825	627	19	legislation	legislation	NOUN
taxlaw-2825	627	20	to	to	ADP
taxlaw-2825	627	21	specific	specific	ADJ
taxlaw-2825	627	22	situations	situation	NOUN
taxlaw-2825	627	23	—	—	PUNCT
taxlaw-2825	627	24	leaving	leave	VERB
taxlaw-2825	627	25	in	in	ADP
taxlaw-2825	627	26	place	place	NOUN
taxlaw-2825	627	27	the	the	DET
taxlaw-2825	627	28	ability	ability	NOUN
taxlaw-2825	627	29	to	to	PART
taxlaw-2825	627	30	capitalize	capitalize	VERB
taxlaw-2825	627	31	on	on	ADP
taxlaw-2825	627	32	benefits	benefit	NOUN
taxlaw-2825	627	33	of	of	ADP
taxlaw-2825	627	34	both	both	DET
taxlaw-2825	627	35	shortand	shortand	NOUN
taxlaw-2825	627	36	long	long	ADJ
taxlaw-2825	627	37	-	-	PUNCT
taxlaw-2825	627	38	term	term	NOUN
taxlaw-2825	627	39	tax	tax	NOUN
taxlaw-2825	627	40	legislation	legislation	NOUN
taxlaw-2825	627	41	,	,	PUNCT
taxlaw-2825	627	42	where	where	SCONJ
taxlaw-2825	627	43	appropriate	appropriate	ADJ
taxlaw-2825	627	44	.	.	PUNCT
taxlaw-2825	628	1	these	these	DET
taxlaw-2825	628	2	rules	rule	NOUN
taxlaw-2825	628	3	would	would	AUX
taxlaw-2825	628	4	increase	increase	VERB
taxlaw-2825	628	5	fiscal	fiscal	ADJ
taxlaw-2825	628	6	transparency	transparency	NOUN
taxlaw-2825	628	7	as	as	ADP
taxlaw-2825	628	8	to	to	ADP
taxlaw-2825	628	9	the	the	DET
taxlaw-2825	628	10	true	true	ADJ
taxlaw-2825	628	11	cost	cost	NOUN
taxlaw-2825	628	12	of	of	ADP
taxlaw-2825	628	13	legislation	legislation	NOUN
taxlaw-2825	628	14	and	and	CCONJ
taxlaw-2825	628	15	prohibit	prohibit	VERB
taxlaw-2825	628	16	the	the	DET
taxlaw-2825	628	17	manipulation	manipulation	NOUN
taxlaw-2825	628	18	of	of	ADP
taxlaw-2825	628	19	estimates	estimate	NOUN
taxlaw-2825	628	20	achieved	achieve	VERB
taxlaw-2825	628	21	by	by	ADP
taxlaw-2825	628	22	phase	phase	NOUN
taxlaw-2825	628	23	-	-	PUNCT
taxlaw-2825	628	24	outs	out	NOUN
taxlaw-2825	628	25	and	and	CCONJ
taxlaw-2825	628	26	budget	budget	NOUN
taxlaw-2825	628	27	window	window	NOUN
taxlaw-2825	628	28	and	and	CCONJ
taxlaw-2825	628	29	baseline	baseline	NOUN
taxlaw-2825	628	30	manipulations	manipulation	NOUN
taxlaw-2825	628	31	.	.	PUNCT
taxlaw-2825	629	1	lastly	lastly	ADV
taxlaw-2825	629	2	,	,	PUNCT
taxlaw-2825	629	3	they	they	PRON
taxlaw-2825	629	4	would	would	AUX
taxlaw-2825	629	5	potentially	potentially	ADV
taxlaw-2825	629	6	diminish	diminish	VERB
taxlaw-2825	629	7	,	,	PUNCT
taxlaw-2825	629	8	at	at	ADP
taxlaw-2825	629	9	least	least	ADJ
taxlaw-2825	629	10	relative	relative	ADJ
taxlaw-2825	629	11	to	to	ADP
taxlaw-2825	629	12	the	the	DET
taxlaw-2825	629	13	current	current	ADJ
taxlaw-2825	629	14	system	system	NOUN
taxlaw-2825	629	15	,	,	PUNCT
taxlaw-2825	629	16	the	the	DET
taxlaw-2825	629	17	ability	ability	NOUN
taxlaw-2825	629	18	of	of	ADP
taxlaw-2825	629	19	special	special	ADJ
taxlaw-2825	629	20	interest	interest	NOUN
taxlaw-2825	629	21	groups	group	NOUN
taxlaw-2825	629	22	to	to	PART
taxlaw-2825	629	23	extract	extract	VERB
taxlaw-2825	629	24	rents	rent	NOUN
taxlaw-2825	629	25	from	from	ADP
taxlaw-2825	629	26	politicians	politician	NOUN
taxlaw-2825	629	27	.	.	PUNCT
taxlaw-2825	630	1	1	1	X
taxlaw-2825	630	2	.	.	X
taxlaw-2825	630	3	decrease	decrease	VERB
taxlaw-2825	630	4	opportunities	opportunity	NOUN
taxlaw-2825	630	5	for	for	ADP
taxlaw-2825	630	6	budget	budget	NOUN
taxlaw-2825	630	7	manipulation	manipulation	NOUN
taxlaw-2825	630	8	and	and	CCONJ
taxlaw-2825	630	9	increase	increase	VERB
taxlaw-2825	630	10	fiscal	fiscal	ADJ
taxlaw-2825	630	11	restraint	restraint	NOUN
taxlaw-2825	630	12	the	the	DET
taxlaw-2825	630	13	proposed	propose	VERB
taxlaw-2825	630	14	bundle	bundle	NOUN
taxlaw-2825	630	15	of	of	ADP
taxlaw-2825	630	16	budgetary	budgetary	ADJ
taxlaw-2825	630	17	rules	rule	NOUN
taxlaw-2825	630	18	should	should	AUX
taxlaw-2825	630	19	limit	limit	VERB
taxlaw-2825	630	20	the	the	DET
taxlaw-2825	630	21	ability	ability	NOUN
taxlaw-2825	630	22	of	of	ADP
taxlaw-2825	630	23	lawmakers	lawmaker	NOUN
taxlaw-2825	630	24	to	to	PART
taxlaw-2825	630	25	manipulate	manipulate	VERB
taxlaw-2825	630	26	budget	budget	NOUN
taxlaw-2825	630	27	scoring	scoring	NOUN
taxlaw-2825	630	28	.	.	PUNCT
taxlaw-2825	631	1	as	as	SCONJ
taxlaw-2825	631	2	discussed	discuss	VERB
taxlaw-2825	631	3	above	above	ADV
taxlaw-2825	631	4	,	,	PUNCT
taxlaw-2825	631	5	if	if	SCONJ
taxlaw-2825	631	6	sunsets	sunset	NOUN
taxlaw-2825	631	7	are	be	AUX
taxlaw-2825	631	8	disregarded	disregard	VERB
taxlaw-2825	631	9	for	for	ADP
taxlaw-2825	631	10	budget	budget	NOUN
taxlaw-2825	631	11	scoring	scoring	NOUN
taxlaw-2825	631	12	purposes	purpose	NOUN
taxlaw-2825	631	13	,	,	PUNCT
taxlaw-2825	631	14	lawmakers	lawmaker	NOUN
taxlaw-2825	631	15	would	would	AUX
taxlaw-2825	631	16	have	have	VERB
taxlaw-2825	631	17	to	to	PART
taxlaw-2825	631	18	fully	fully	ADV
taxlaw-2825	631	19	account	account	VERB
taxlaw-2825	631	20	and	and	CCONJ
taxlaw-2825	631	21	find	find	VERB
taxlaw-2825	631	22	revenue	revenue	NOUN
taxlaw-2825	631	23	offsets	offset	NOUN
taxlaw-2825	631	24	for	for	ADP
taxlaw-2825	631	25	the	the	DET
taxlaw-2825	631	26	total	total	ADJ
taxlaw-2825	631	27	cost	cost	NOUN
taxlaw-2825	631	28	of	of	ADP
taxlaw-2825	631	29	the	the	DET
taxlaw-2825	631	30	proposed	propose	VERB
taxlaw-2825	631	31	tax	tax	NOUN
taxlaw-2825	631	32	expenditure	expenditure	NOUN
taxlaw-2825	631	33	over	over	ADP
taxlaw-2825	631	34	the	the	DET
taxlaw-2825	631	35	full	full	ADJ
taxlaw-2825	631	36	ten	ten	NUM
taxlaw-2825	631	37	-	-	PUNCT
taxlaw-2825	631	38	year	year	NOUN
taxlaw-2825	631	39	budget	budget	NOUN
taxlaw-2825	631	40	window	window	NOUN
taxlaw-2825	631	41	.	.	PUNCT
taxlaw-2825	632	1	in	in	ADP
taxlaw-2825	632	2	chart	chart	PROPN
taxlaw-2825	632	3	b	b	NOUN
taxlaw-2825	632	4	,	,	PUNCT
taxlaw-2825	632	5	above	above	ADV
taxlaw-2825	632	6	,	,	PUNCT
taxlaw-2825	632	7	assuming	assume	VERB
taxlaw-2825	632	8	that	that	SCONJ
taxlaw-2825	632	9	no	no	DET
taxlaw-2825	632	10	emergency	emergency	NOUN
taxlaw-2825	632	11	or	or	CCONJ
taxlaw-2825	632	12	temporary	temporary	ADJ
taxlaw-2825	632	13	effect	effect	NOUN
taxlaw-2825	632	14	exception	exception	NOUN
taxlaw-2825	632	15	applied	apply	VERB
taxlaw-2825	632	16	,	,	PUNCT
taxlaw-2825	632	17	option	option	NOUN
taxlaw-2825	632	18	b	b	NOUN
taxlaw-2825	632	19	,	,	PUNCT
taxlaw-2825	632	20	which	which	PRON
taxlaw-2825	632	21	sunsets	sunset	VERB
taxlaw-2825	632	22	after	after	ADP
taxlaw-2825	632	23	two	two	NUM
taxlaw-2825	632	24	years	year	NOUN
taxlaw-2825	632	25	,	,	PUNCT
taxlaw-2825	632	26	would	would	AUX
taxlaw-2825	632	27	be	be	AUX
taxlaw-2825	632	28	scored	score	VERB
taxlaw-2825	632	29	the	the	DET
taxlaw-2825	632	30	same	same	ADJ
taxlaw-2825	632	31	as	as	ADP
taxlaw-2825	632	32	option	option	NOUN
taxlaw-2825	632	33	a.	a.	NOUN
taxlaw-2825	632	34	not	not	PART
taxlaw-2825	632	35	only	only	ADV
taxlaw-2825	632	36	would	would	AUX
taxlaw-2825	632	37	legislators	legislator	NOUN
taxlaw-2825	632	38	have	have	VERB
taxlaw-2825	632	39	to	to	PART
taxlaw-2825	632	40	acknowledge	acknowledge	VERB
taxlaw-2825	632	41	the	the	DET
taxlaw-2825	632	42	full	full	ADJ
taxlaw-2825	632	43	$	$	SYM
taxlaw-2825	632	44	35	35	NUM
taxlaw-2825	632	45	billion	billion	NUM
taxlaw-2825	632	46	cost	cost	NOUN
taxlaw-2825	632	47	of	of	ADP
taxlaw-2825	632	48	the	the	DET
taxlaw-2825	632	49	tax	tax	NOUN
taxlaw-2825	632	50	expenditure	expenditure	NOUN
taxlaw-2825	632	51	over	over	ADP
taxlaw-2825	632	52	the	the	DET
taxlaw-2825	632	53	initial	initial	ADJ
taxlaw-2825	632	54	ten	ten	NUM
taxlaw-2825	632	55	-	-	PUNCT
taxlaw-2825	632	56	year	year	NOUN
taxlaw-2825	632	57	budget	budget	NOUN
taxlaw-2825	632	58	window	window	NOUN
taxlaw-2825	632	59	,	,	PUNCT
taxlaw-2825	632	60	but	but	CCONJ
taxlaw-2825	632	61	they	they	PRON
taxlaw-2825	632	62	would	would	AUX
taxlaw-2825	632	63	also	also	ADV
taxlaw-2825	632	64	have	have	VERB
taxlaw-2825	632	65	to	to	PART
taxlaw-2825	632	66	find	find	VERB
taxlaw-2825	632	67	$	$	SYM
taxlaw-2825	632	68	35	35	NUM
taxlaw-2825	632	69	billion	billion	NUM
taxlaw-2825	632	70	of	of	ADP
taxlaw-2825	632	71	revenue	revenue	NOUN
taxlaw-2825	632	72	offsets	offset	NOUN
taxlaw-2825	632	73	in	in	ADP
taxlaw-2825	632	74	order	order	NOUN
taxlaw-2825	632	75	to	to	PART
taxlaw-2825	632	76	satisfy	satisfy	VERB
taxlaw-2825	632	77	paygo	paygo	NOUN
taxlaw-2825	632	78	.	.	PUNCT
taxlaw-2825	633	1	this	this	PRON
taxlaw-2825	633	2	is	be	AUX
taxlaw-2825	633	3	drastically	drastically	ADV
taxlaw-2825	633	4	different	different	ADJ
taxlaw-2825	633	5	from	from	ADP
taxlaw-2825	633	6	the	the	DET
taxlaw-2825	633	7	$	$	SYM
taxlaw-2825	633	8	5	5	NUM
taxlaw-2825	633	9	billion	billion	NUM
taxlaw-2825	633	10	of	of	ADP
taxlaw-2825	633	11	139	139	NUM
taxlaw-2825	633	12	yin	yin	NOUN
taxlaw-2825	633	13	,	,	PUNCT
taxlaw-2825	633	14	supra	supra	PROPN
taxlaw-2825	633	15	note	note	PROPN
taxlaw-2825	633	16	5	5	NUM
taxlaw-2825	633	17	,	,	PUNCT
taxlaw-2825	633	18	at	at	ADP
taxlaw-2825	633	19	193	193	NUM
taxlaw-2825	633	20	.	.	PUNCT
taxlaw-2825	634	1	140	140	NUM
taxlaw-2825	634	2	see	see	VERB
taxlaw-2825	634	3	supra	supra	ADJ
taxlaw-2825	634	4	discussion	discussion	NOUN
taxlaw-2825	634	5	in	in	ADP
taxlaw-2825	634	6	part	part	NOUN
taxlaw-2825	634	7	ii.b.4	ii.b.4	NOUN
taxlaw-2825	634	8	.	.	PUNCT
taxlaw-2825	635	1	141	141	NUM
taxlaw-2825	635	2	see	see	NOUN
taxlaw-2825	635	3	infra	infra	NOUN
taxlaw-2825	635	4	discussion	discussion	NOUN
taxlaw-2825	635	5	in	in	ADP
taxlaw-2825	635	6	part	part	NOUN
taxlaw-2825	635	7	iv.c	iv.c	VERB
taxlaw-2825	635	8	.	.	PUNCT
taxlaw-2825	636	1	2014	2014	NUM
taxlaw-2825	636	2	]	]	PUNCT
taxlaw-2825	637	1	breaking	break	VERB
taxlaw-2825	637	2	the	the	DET
taxlaw-2825	637	3	spell	spell	NOUN
taxlaw-2825	637	4	of	of	ADP
taxlaw-2825	637	5	tax	tax	NOUN
taxlaw-2825	637	6	budget	budget	NOUN
taxlaw-2825	637	7	magic	magic	NOUN
taxlaw-2825	637	8	29	29	NUM
taxlaw-2825	637	9	offsets	offset	NOUN
taxlaw-2825	637	10	they	they	PRON
taxlaw-2825	637	11	would	would	AUX
taxlaw-2825	637	12	have	have	VERB
taxlaw-2825	637	13	to	to	PART
taxlaw-2825	637	14	find	find	VERB
taxlaw-2825	637	15	during	during	ADP
taxlaw-2825	637	16	the	the	DET
taxlaw-2825	637	17	initial	initial	ADJ
taxlaw-2825	637	18	ten	ten	NUM
taxlaw-2825	637	19	-	-	PUNCT
taxlaw-2825	637	20	year	year	NOUN
taxlaw-2825	637	21	budget	budget	NOUN
taxlaw-2825	637	22	period	period	NOUN
taxlaw-2825	637	23	if	if	SCONJ
taxlaw-2825	637	24	they	they	PRON
taxlaw-2825	637	25	merely	merely	ADV
taxlaw-2825	637	26	extended	extend	VERB
taxlaw-2825	637	27	option	option	NOUN
taxlaw-2825	637	28	b	b	NOUN
taxlaw-2825	637	29	every	every	DET
taxlaw-2825	637	30	two	two	NUM
taxlaw-2825	637	31	years	year	NOUN
taxlaw-2825	637	32	.	.	PUNCT
taxlaw-2825	638	1	142	142	NUM
taxlaw-2825	638	2	even	even	ADV
taxlaw-2825	638	3	if	if	SCONJ
taxlaw-2825	638	4	a	a	DET
taxlaw-2825	638	5	tax	tax	NOUN
taxlaw-2825	638	6	expenditure	expenditure	NOUN
taxlaw-2825	638	7	were	be	AUX
taxlaw-2825	638	8	deemed	deem	VERB
taxlaw-2825	638	9	to	to	PART
taxlaw-2825	638	10	satisfy	satisfy	VERB
taxlaw-2825	638	11	the	the	DET
taxlaw-2825	638	12	temporary	temporary	ADJ
taxlaw-2825	638	13	challenge	challenge	NOUN
taxlaw-2825	638	14	exception	exception	NOUN
taxlaw-2825	638	15	,	,	PUNCT
taxlaw-2825	638	16	the	the	DET
taxlaw-2825	638	17	lock	lock	NOUN
taxlaw-2825	638	18	-	-	PUNCT
taxlaw-2825	638	19	step	step	NOUN
taxlaw-2825	638	20	paygo	paygo	NOUN
taxlaw-2825	638	21	requirement	requirement	NOUN
taxlaw-2825	638	22	would	would	AUX
taxlaw-2825	638	23	still	still	ADV
taxlaw-2825	638	24	limit	limit	VERB
taxlaw-2825	638	25	lawmakers	lawmaker	NOUN
taxlaw-2825	638	26	’	’	PART
taxlaw-2825	638	27	ability	ability	NOUN
taxlaw-2825	638	28	to	to	PART
taxlaw-2825	638	29	create	create	VERB
taxlaw-2825	638	30	significant	significant	ADJ
taxlaw-2825	638	31	gaps	gap	NOUN
taxlaw-2825	638	32	between	between	ADP
taxlaw-2825	638	33	the	the	DET
taxlaw-2825	638	34	tax	tax	NOUN
taxlaw-2825	638	35	expenditures	expenditure	NOUN
taxlaw-2825	638	36	and	and	CCONJ
taxlaw-2825	638	37	offsetting	offset	VERB
taxlaw-2825	638	38	revenue	revenue	NOUN
taxlaw-2825	638	39	sources	source	NOUN
taxlaw-2825	638	40	.	.	PUNCT
taxlaw-2825	639	1	for	for	ADP
taxlaw-2825	639	2	example	example	NOUN
taxlaw-2825	639	3	,	,	PUNCT
taxlaw-2825	639	4	even	even	ADV
taxlaw-2825	639	5	if	if	SCONJ
taxlaw-2825	639	6	option	option	NOUN
taxlaw-2825	639	7	b	b	NOUN
taxlaw-2825	639	8	met	meet	VERB
taxlaw-2825	639	9	the	the	DET
taxlaw-2825	639	10	temporary	temporary	ADJ
taxlaw-2825	639	11	challenge	challenge	NOUN
taxlaw-2825	639	12	standard	standard	NOUN
taxlaw-2825	639	13	,	,	PUNCT
taxlaw-2825	639	14	revenue	revenue	NOUN
taxlaw-2825	639	15	offsets	offset	NOUN
taxlaw-2825	639	16	would	would	AUX
taxlaw-2825	639	17	have	have	VERB
taxlaw-2825	639	18	to	to	PART
taxlaw-2825	639	19	be	be	AUX
taxlaw-2825	639	20	found	find	VERB
taxlaw-2825	639	21	during	during	ADP
taxlaw-2825	639	22	years	year	NOUN
taxlaw-2825	639	23	one	one	NUM
taxlaw-2825	639	24	and	and	CCONJ
taxlaw-2825	639	25	two	two	NUM
taxlaw-2825	639	26	.	.	PUNCT
taxlaw-2825	640	1	likewise	likewise	ADV
taxlaw-2825	640	2	,	,	PUNCT
taxlaw-2825	640	3	if	if	SCONJ
taxlaw-2825	640	4	it	it	PRON
taxlaw-2825	640	5	were	be	AUX
taxlaw-2825	640	6	renewed	renew	VERB
taxlaw-2825	640	7	after	after	ADP
taxlaw-2825	640	8	the	the	DET
taxlaw-2825	640	9	first	first	ADJ
taxlaw-2825	640	10	two	two	NUM
taxlaw-2825	640	11	years	year	NOUN
taxlaw-2825	640	12	for	for	ADP
taxlaw-2825	640	13	another	another	DET
taxlaw-2825	640	14	two	two	NUM
taxlaw-2825	640	15	-	-	PUNCT
taxlaw-2825	640	16	year	year	NOUN
taxlaw-2825	640	17	period	period	NOUN
taxlaw-2825	640	18	,	,	PUNCT
taxlaw-2825	640	19	as	as	SCONJ
taxlaw-2825	640	20	in	in	ADP
taxlaw-2825	640	21	option	option	NOUN
taxlaw-2825	640	22	c	c	NOUN
taxlaw-2825	640	23	,	,	PUNCT
taxlaw-2825	640	24	unlike	unlike	ADP
taxlaw-2825	640	25	with	with	ADP
taxlaw-2825	640	26	the	the	DET
taxlaw-2825	640	27	current	current	ADJ
taxlaw-2825	640	28	budget	budget	NOUN
taxlaw-2825	640	29	rules	rule	NOUN
taxlaw-2825	640	30	,	,	PUNCT
taxlaw-2825	640	31	option	option	NOUN
taxlaw-2825	640	32	f	f	PROPN
taxlaw-2825	640	33	would	would	AUX
taxlaw-2825	640	34	not	not	PART
taxlaw-2825	640	35	be	be	AUX
taxlaw-2825	640	36	able	able	ADJ
taxlaw-2825	640	37	to	to	PART
taxlaw-2825	640	38	offset	offset	VERB
taxlaw-2825	640	39	it	it	PRON
taxlaw-2825	640	40	.	.	PUNCT
taxlaw-2825	641	1	lock	lock	NOUN
taxlaw-2825	641	2	-	-	PUNCT
taxlaw-2825	641	3	step	step	NOUN
taxlaw-2825	641	4	paygo	paygo	NOUN
taxlaw-2825	641	5	would	would	AUX
taxlaw-2825	641	6	require	require	VERB
taxlaw-2825	641	7	the	the	DET
taxlaw-2825	641	8	revenue	revenue	NOUN
taxlaw-2825	641	9	offsets	offset	NOUN
taxlaw-2825	641	10	to	to	PART
taxlaw-2825	641	11	come	come	VERB
taxlaw-2825	641	12	from	from	ADP
taxlaw-2825	641	13	years	year	NOUN
taxlaw-2825	641	14	three	three	NUM
taxlaw-2825	641	15	and	and	CCONJ
taxlaw-2825	641	16	four	four	NUM
taxlaw-2825	641	17	.	.	PUNCT
taxlaw-2825	642	1	as	as	ADP
taxlaw-2825	642	2	a	a	DET
taxlaw-2825	642	3	result	result	NOUN
taxlaw-2825	642	4	,	,	PUNCT
taxlaw-2825	642	5	under	under	ADP
taxlaw-2825	642	6	the	the	DET
taxlaw-2825	642	7	proposed	propose	VERB
taxlaw-2825	642	8	rules	rule	NOUN
taxlaw-2825	642	9	,	,	PUNCT
taxlaw-2825	642	10	if	if	SCONJ
taxlaw-2825	642	11	the	the	DET
taxlaw-2825	642	12	tax	tax	NOUN
taxlaw-2825	642	13	expenditure	expenditure	NOUN
taxlaw-2825	642	14	in	in	ADP
taxlaw-2825	642	15	option	option	NOUN
taxlaw-2825	642	16	b	b	NOUN
taxlaw-2825	642	17	was	be	AUX
taxlaw-2825	642	18	repeatedly	repeatedly	ADV
taxlaw-2825	642	19	renewed	renew	VERB
taxlaw-2825	642	20	,	,	PUNCT
taxlaw-2825	642	21	it	it	PRON
taxlaw-2825	642	22	would	would	AUX
taxlaw-2825	642	23	have	have	VERB
taxlaw-2825	642	24	to	to	PART
taxlaw-2825	642	25	generate	generate	VERB
taxlaw-2825	642	26	the	the	DET
taxlaw-2825	642	27	same	same	ADJ
taxlaw-2825	642	28	amount	amount	NOUN
taxlaw-2825	642	29	of	of	ADP
taxlaw-2825	642	30	offsets	offset	NOUN
taxlaw-2825	642	31	during	during	ADP
taxlaw-2825	642	32	the	the	DET
taxlaw-2825	642	33	first	first	ADJ
taxlaw-2825	642	34	ten	ten	NUM
taxlaw-2825	642	35	fiscal	fiscal	ADJ
taxlaw-2825	642	36	years	year	NOUN
taxlaw-2825	642	37	as	as	SCONJ
taxlaw-2825	642	38	would	would	AUX
taxlaw-2825	642	39	option	option	VERB
taxlaw-2825	642	40	a.	a.	NOUN
taxlaw-2825	642	41	the	the	DET
taxlaw-2825	642	42	only	only	ADJ
taxlaw-2825	642	43	difference	difference	NOUN
taxlaw-2825	642	44	is	be	AUX
taxlaw-2825	642	45	that	that	PRON
taxlaw-2825	642	46	rather	rather	ADV
taxlaw-2825	642	47	than	than	ADP
taxlaw-2825	642	48	having	have	VERB
taxlaw-2825	642	49	to	to	PART
taxlaw-2825	642	50	come	come	VERB
taxlaw-2825	642	51	up	up	ADP
taxlaw-2825	642	52	with	with	ADP
taxlaw-2825	642	53	the	the	DET
taxlaw-2825	642	54	full	full	ADJ
taxlaw-2825	642	55	$	$	SYM
taxlaw-2825	642	56	35	35	NUM
taxlaw-2825	642	57	billion	billion	NUM
taxlaw-2825	642	58	of	of	ADP
taxlaw-2825	642	59	offsets	offset	NOUN
taxlaw-2825	642	60	upfront	upfront	NOUN
taxlaw-2825	642	61	,	,	PUNCT
taxlaw-2825	642	62	renewing	renew	VERB
taxlaw-2825	642	63	the	the	DET
taxlaw-2825	642	64	legislation	legislation	NOUN
taxlaw-2825	642	65	piecemeal	piecemeal	ADJ
taxlaw-2825	642	66	would	would	AUX
taxlaw-2825	642	67	enable	enable	VERB
taxlaw-2825	642	68	lawmakers	lawmaker	NOUN
taxlaw-2825	642	69	to	to	PART
taxlaw-2825	642	70	stage	stage	VERB
taxlaw-2825	642	71	the	the	DET
taxlaw-2825	642	72	funding	funding	NOUN
taxlaw-2825	642	73	of	of	ADP
taxlaw-2825	642	74	the	the	DET
taxlaw-2825	642	75	expenditure	expenditure	NOUN
taxlaw-2825	642	76	throughout	throughout	ADP
taxlaw-2825	642	77	the	the	DET
taxlaw-2825	642	78	ten	ten	NUM
taxlaw-2825	642	79	-	-	PUNCT
taxlaw-2825	642	80	year	year	NOUN
taxlaw-2825	642	81	budget	budget	NOUN
taxlaw-2825	642	82	window	window	NOUN
taxlaw-2825	642	83	.	.	PUNCT
taxlaw-2825	643	1	2	2	X
taxlaw-2825	643	2	.	.	X
taxlaw-2825	643	3	maintain	maintain	VERB
taxlaw-2825	643	4	legislative	legislative	ADJ
taxlaw-2825	643	5	flexibility	flexibility	NOUN
taxlaw-2825	643	6	and	and	CCONJ
taxlaw-2825	643	7	enhance	enhance	VERB
taxlaw-2825	643	8	oversight	oversight	NOUN
taxlaw-2825	643	9	although	although	SCONJ
taxlaw-2825	643	10	the	the	DET
taxlaw-2825	643	11	proposed	propose	VERB
taxlaw-2825	643	12	budget	budget	NOUN
taxlaw-2825	643	13	rules	rule	NOUN
taxlaw-2825	643	14	mandate	mandate	VERB
taxlaw-2825	643	15	more	more	ADV
taxlaw-2825	643	16	stringent	stringent	ADJ
taxlaw-2825	643	17	scoring	scoring	NOUN
taxlaw-2825	643	18	practices	practice	NOUN
taxlaw-2825	643	19	for	for	ADP
taxlaw-2825	643	20	temporary	temporary	ADJ
taxlaw-2825	643	21	tax	tax	NOUN
taxlaw-2825	643	22	provisions	provision	NOUN
taxlaw-2825	643	23	,	,	PUNCT
taxlaw-2825	643	24	they	they	PRON
taxlaw-2825	643	25	do	do	AUX
taxlaw-2825	643	26	not	not	PART
taxlaw-2825	643	27	preclude	preclude	VERB
taxlaw-2825	643	28	the	the	DET
taxlaw-2825	643	29	ability	ability	NOUN
taxlaw-2825	643	30	to	to	PART
taxlaw-2825	643	31	tailor	tailor	VERB
taxlaw-2825	643	32	the	the	DET
taxlaw-2825	643	33	term	term	NOUN
taxlaw-2825	643	34	of	of	ADP
taxlaw-2825	643	35	any	any	DET
taxlaw-2825	643	36	legislation	legislation	NOUN
taxlaw-2825	643	37	to	to	ADP
taxlaw-2825	643	38	specific	specific	ADJ
taxlaw-2825	643	39	situations	situation	NOUN
taxlaw-2825	643	40	where	where	SCONJ
taxlaw-2825	643	41	appropriate	appropriate	ADJ
taxlaw-2825	643	42	.	.	PUNCT
taxlaw-2825	644	1	although	although	SCONJ
taxlaw-2825	644	2	the	the	DET
taxlaw-2825	644	3	mandatory	mandatory	ADJ
taxlaw-2825	644	4	scoring	scoring	NOUN
taxlaw-2825	644	5	of	of	ADP
taxlaw-2825	644	6	legislation	legislation	NOUN
taxlaw-2825	644	7	for	for	ADP
taxlaw-2825	644	8	the	the	DET
taxlaw-2825	644	9	full	full	ADJ
taxlaw-2825	644	10	ten	ten	NUM
taxlaw-2825	644	11	-	-	PUNCT
taxlaw-2825	644	12	year	year	NOUN
taxlaw-2825	644	13	budget	budget	NOUN
taxlaw-2825	644	14	window	window	NOUN
taxlaw-2825	644	15	would	would	AUX
taxlaw-2825	644	16	seemingly	seemingly	ADV
taxlaw-2825	644	17	create	create	VERB
taxlaw-2825	644	18	a	a	DET
taxlaw-2825	644	19	de	de	ADJ
taxlaw-2825	644	20	-	-	ADJ
taxlaw-2825	644	21	facto	facto	ADJ
taxlaw-2825	644	22	preference	preference	NOUN
taxlaw-2825	644	23	for	for	ADP
taxlaw-2825	644	24	permanent	permanent	ADJ
taxlaw-2825	644	25	legislation	legislation	NOUN
taxlaw-2825	644	26	,	,	PUNCT
taxlaw-2825	644	27	in	in	ADP
taxlaw-2825	644	28	situations	situation	NOUN
taxlaw-2825	644	29	where	where	SCONJ
taxlaw-2825	644	30	temporary	temporary	ADJ
taxlaw-2825	644	31	legislation	legislation	NOUN
taxlaw-2825	644	32	is	be	AUX
taxlaw-2825	644	33	more	more	ADV
taxlaw-2825	644	34	justified	justified	ADJ
taxlaw-2825	644	35	,	,	PUNCT
taxlaw-2825	644	36	there	there	PRON
taxlaw-2825	644	37	would	would	AUX
taxlaw-2825	644	38	be	be	AUX
taxlaw-2825	644	39	no	no	DET
taxlaw-2825	644	40	such	such	ADJ
taxlaw-2825	644	41	preference	preference	NOUN
taxlaw-2825	644	42	.	.	PUNCT
taxlaw-2825	645	1	specifically	specifically	ADV
taxlaw-2825	645	2	,	,	PUNCT
taxlaw-2825	645	3	in	in	ADP
taxlaw-2825	645	4	situations	situation	NOUN
taxlaw-2825	645	5	where	where	SCONJ
taxlaw-2825	645	6	legislators	legislator	NOUN
taxlaw-2825	645	7	face	face	VERB
taxlaw-2825	645	8	temporary	temporary	ADJ
taxlaw-2825	645	9	challenges	challenge	NOUN
taxlaw-2825	645	10	and	and	CCONJ
taxlaw-2825	645	11	need	need	VERB
taxlaw-2825	645	12	to	to	PART
taxlaw-2825	645	13	enact	enact	VERB
taxlaw-2825	645	14	tax	tax	NOUN
taxlaw-2825	645	15	expenditures	expenditure	NOUN
taxlaw-2825	645	16	that	that	PRON
taxlaw-2825	645	17	are	be	AUX
taxlaw-2825	645	18	specifically	specifically	ADV
taxlaw-2825	645	19	designed	design	VERB
taxlaw-2825	645	20	to	to	PART
taxlaw-2825	645	21	apply	apply	VERB
taxlaw-2825	645	22	for	for	ADP
taxlaw-2825	645	23	a	a	DET
taxlaw-2825	645	24	finite	finite	ADJ
taxlaw-2825	645	25	period	period	NOUN
taxlaw-2825	645	26	of	of	ADP
taxlaw-2825	645	27	time	time	NOUN
taxlaw-2825	645	28	,	,	PUNCT
taxlaw-2825	645	29	the	the	DET
taxlaw-2825	645	30	more	more	ADV
taxlaw-2825	645	31	onerous	onerous	ADJ
taxlaw-2825	645	32	mandatory	mandatory	ADJ
taxlaw-2825	645	33	scoring	scoring	NOUN
taxlaw-2825	645	34	rule	rule	NOUN
taxlaw-2825	645	35	would	would	AUX
taxlaw-2825	645	36	be	be	AUX
taxlaw-2825	645	37	waived	waive	VERB
taxlaw-2825	645	38	.	.	PUNCT
taxlaw-2825	646	1	in	in	ADP
taxlaw-2825	646	2	these	these	DET
taxlaw-2825	646	3	situations	situation	NOUN
taxlaw-2825	646	4	,	,	PUNCT
taxlaw-2825	646	5	temporary	temporary	ADJ
taxlaw-2825	646	6	provisions	provision	NOUN
taxlaw-2825	646	7	would	would	AUX
taxlaw-2825	646	8	actually	actually	ADV
taxlaw-2825	646	9	have	have	VERB
taxlaw-2825	646	10	an	an	DET
taxlaw-2825	646	11	advantage	advantage	NOUN
taxlaw-2825	646	12	because	because	SCONJ
taxlaw-2825	646	13	they	they	PRON
taxlaw-2825	646	14	would	would	AUX
taxlaw-2825	646	15	have	have	VERB
taxlaw-2825	646	16	more	more	ADV
taxlaw-2825	646	17	favorable	favorable	ADJ
taxlaw-2825	646	18	budget	budget	NOUN
taxlaw-2825	646	19	scoring	scoring	NOUN
taxlaw-2825	646	20	than	than	ADP
taxlaw-2825	646	21	their	their	PRON
taxlaw-2825	646	22	permanent	permanent	ADJ
taxlaw-2825	646	23	counterparts	counterpart	NOUN
taxlaw-2825	646	24	and	and	CCONJ
taxlaw-2825	646	25	would	would	AUX
taxlaw-2825	646	26	require	require	VERB
taxlaw-2825	646	27	fewer	few	ADJ
taxlaw-2825	646	28	available	available	ADJ
taxlaw-2825	646	29	revenue	revenue	NOUN
taxlaw-2825	646	30	offsets	offset	NOUN
taxlaw-2825	646	31	.	.	PUNCT
taxlaw-2825	647	1	to	to	ADP
taxlaw-2825	647	2	the	the	DET
taxlaw-2825	647	3	extent	extent	NOUN
taxlaw-2825	647	4	that	that	SCONJ
taxlaw-2825	647	5	current	current	ADJ
taxlaw-2825	647	6	budget	budget	NOUN
taxlaw-2825	647	7	preferences	preference	NOUN
taxlaw-2825	647	8	in	in	ADP
taxlaw-2825	647	9	favor	favor	NOUN
taxlaw-2825	647	10	of	of	ADP
taxlaw-2825	647	11	temporary	temporary	ADJ
taxlaw-2825	647	12	provisions	provision	NOUN
taxlaw-2825	647	13	are	be	AUX
taxlaw-2825	647	14	reduced	reduce	VERB
taxlaw-2825	647	15	or	or	CCONJ
taxlaw-2825	647	16	neutralized	neutralize	VERB
taxlaw-2825	647	17	,	,	PUNCT
taxlaw-2825	647	18	perhaps	perhaps	ADV
taxlaw-2825	647	19	only	only	ADJ
taxlaw-2825	647	20	tax	tax	NOUN
taxlaw-2825	647	21	expenditures	expenditure	NOUN
taxlaw-2825	647	22	which	which	PRON
taxlaw-2825	647	23	are	be	AUX
taxlaw-2825	647	24	purposely	purposely	ADV
taxlaw-2825	647	25	and	and	CCONJ
taxlaw-2825	647	26	appropriately	appropriately	ADV
taxlaw-2825	647	27	temporary	temporary	ADJ
taxlaw-2825	647	28	in	in	ADP
taxlaw-2825	647	29	nature	nature	NOUN
taxlaw-2825	647	30	will	will	AUX
taxlaw-2825	647	31	remain	remain	VERB
taxlaw-2825	647	32	so	so	ADV
taxlaw-2825	647	33	.	.	PUNCT
taxlaw-2825	648	1	no	no	ADV
taxlaw-2825	648	2	longer	long	ADV
taxlaw-2825	648	3	being	be	AUX
taxlaw-2825	648	4	crowded	crowd	VERB
taxlaw-2825	648	5	out	out	ADP
taxlaw-2825	648	6	in	in	ADP
taxlaw-2825	648	7	the	the	DET
taxlaw-2825	648	8	renewal	renewal	NOUN
taxlaw-2825	648	9	process	process	NOUN
taxlaw-2825	648	10	by	by	ADP
taxlaw-2825	648	11	scores	score	NOUN
taxlaw-2825	648	12	of	of	ADP
taxlaw-2825	648	13	other	other	ADJ
taxlaw-2825	648	14	expiring	expire	VERB
taxlaw-2825	648	15	provisions	provision	NOUN
taxlaw-2825	648	16	,	,	PUNCT
taxlaw-2825	648	17	more	more	ADV
taxlaw-2825	648	18	deliberative	deliberative	ADJ
taxlaw-2825	648	19	action	action	NOUN
taxlaw-2825	648	20	and	and	CCONJ
taxlaw-2825	648	21	reflection	reflection	NOUN
taxlaw-2825	648	22	could	could	AUX
taxlaw-2825	648	23	be	be	AUX
taxlaw-2825	648	24	taken	take	VERB
taxlaw-2825	648	25	with	with	ADP
taxlaw-2825	648	26	respect	respect	NOUN
taxlaw-2825	648	27	to	to	ADP
taxlaw-2825	648	28	their	their	PRON
taxlaw-2825	648	29	implementation	implementation	NOUN
taxlaw-2825	648	30	.	.	PUNCT
taxlaw-2825	649	1	with	with	ADP
taxlaw-2825	649	2	over	over	ADP
taxlaw-2825	649	3	fifty	fifty	NUM
taxlaw-2825	649	4	currently	currently	ADV
taxlaw-2825	649	5	expired	expire	VERB
taxlaw-2825	649	6	tax	tax	NOUN
taxlaw-2825	649	7	extenders	extender	NOUN
taxlaw-2825	649	8	waiting	wait	VERB
taxlaw-2825	649	9	in	in	ADP
taxlaw-2825	649	10	legislative	legislative	ADJ
taxlaw-2825	649	11	limbo	limbo	NOUN
taxlaw-2825	649	12	,	,	PUNCT
taxlaw-2825	649	13	it	it	PRON
taxlaw-2825	649	14	is	be	AUX
taxlaw-2825	649	15	hard	hard	ADJ
taxlaw-2825	649	16	to	to	PART
taxlaw-2825	649	17	imagine	imagine	VERB
taxlaw-2825	649	18	that	that	SCONJ
taxlaw-2825	649	19	due	due	ADJ
taxlaw-2825	649	20	consideration	consideration	NOUN
taxlaw-2825	649	21	will	will	AUX
taxlaw-2825	649	22	be	be	AUX
taxlaw-2825	649	23	given	give	VERB
taxlaw-2825	649	24	to	to	ADP
taxlaw-2825	649	25	each	each	DET
taxlaw-2825	649	26	one	one	NUM
taxlaw-2825	649	27	.	.	PUNCT
taxlaw-2825	650	1	moreover	moreover	ADV
taxlaw-2825	650	2	,	,	PUNCT
taxlaw-2825	650	3	even	even	ADV
taxlaw-2825	650	4	with	with	ADP
taxlaw-2825	650	5	respect	respect	NOUN
taxlaw-2825	650	6	to	to	ADP
taxlaw-2825	650	7	permanent	permanent	ADJ
taxlaw-2825	650	8	tax	tax	NOUN
taxlaw-2825	650	9	provisions	provision	NOUN
taxlaw-2825	650	10	,	,	PUNCT
taxlaw-2825	650	11	more	more	ADJ
taxlaw-2825	650	12	opportunities	opportunity	NOUN
taxlaw-2825	650	13	for	for	ADP
taxlaw-2825	650	14	reevaluation	reevaluation	NOUN
taxlaw-2825	650	15	and	and	CCONJ
taxlaw-2825	650	16	oversight	oversight	NOUN
taxlaw-2825	650	17	would	would	AUX
taxlaw-2825	650	18	exist	exist	VERB
taxlaw-2825	650	19	because	because	SCONJ
taxlaw-2825	650	20	of	of	ADP
taxlaw-2825	650	21	the	the	DET
taxlaw-2825	650	22	proposed	propose	VERB
taxlaw-2825	650	23	mandatory	mandatory	ADJ
taxlaw-2825	650	24	baseline	baseline	PROPN
taxlaw-2825	650	25	review	review	NOUN
taxlaw-2825	650	26	.	.	PUNCT
taxlaw-2825	651	1	if	if	SCONJ
taxlaw-2825	651	2	a	a	DET
taxlaw-2825	651	3	provision	provision	NOUN
taxlaw-2825	651	4	is	be	AUX
taxlaw-2825	651	5	becoming	become	VERB
taxlaw-2825	651	6	significantly	significantly	ADV
taxlaw-2825	651	7	more	more	ADV
taxlaw-2825	651	8	costly	costly	ADJ
taxlaw-2825	651	9	than	than	SCONJ
taxlaw-2825	651	10	originally	originally	ADV
taxlaw-2825	651	11	anticipated	anticipate	VERB
taxlaw-2825	651	12	,	,	PUNCT
taxlaw-2825	651	13	lawmakers	lawmaker	NOUN
taxlaw-2825	651	14	will	will	AUX
taxlaw-2825	651	15	be	be	AUX
taxlaw-2825	651	16	forced	force	VERB
taxlaw-2825	651	17	to	to	PART
taxlaw-2825	651	18	examine	examine	VERB
taxlaw-2825	651	19	the	the	DET
taxlaw-2825	651	20	source	source	NOUN
taxlaw-2825	651	21	of	of	ADP
taxlaw-2825	651	22	the	the	DET
taxlaw-2825	651	23	increased	increase	VERB
taxlaw-2825	651	24	cost	cost	NOUN
taxlaw-2825	651	25	and	and	CCONJ
taxlaw-2825	651	26	find	find	VERB
taxlaw-2825	651	27	ways	way	NOUN
taxlaw-2825	651	28	to	to	PART
taxlaw-2825	651	29	either	either	CCONJ
taxlaw-2825	651	30	generate	generate	VERB
taxlaw-2825	651	31	more	more	ADJ
taxlaw-2825	651	32	revenues	revenue	NOUN
taxlaw-2825	651	33	or	or	CCONJ
taxlaw-2825	651	34	scale	scale	VERB
taxlaw-2825	651	35	back	back	ADP
taxlaw-2825	651	36	the	the	DET
taxlaw-2825	651	37	benefits	benefit	NOUN
taxlaw-2825	651	38	provided	provide	VERB
taxlaw-2825	651	39	under	under	ADP
taxlaw-2825	651	40	the	the	DET
taxlaw-2825	651	41	existing	exist	VERB
taxlaw-2825	651	42	legislation	legislation	NOUN
taxlaw-2825	651	43	.	.	PUNCT
taxlaw-2825	652	1	3	3	X
taxlaw-2825	652	2	.	.	X
taxlaw-2825	652	3	enhance	enhance	VERB
taxlaw-2825	652	4	legislative	legislative	ADJ
taxlaw-2825	652	5	stability	stability	NOUN
taxlaw-2825	652	6	to	to	ADP
taxlaw-2825	652	7	the	the	DET
taxlaw-2825	652	8	extent	extent	NOUN
taxlaw-2825	652	9	fewer	few	ADJ
taxlaw-2825	652	10	tax	tax	NOUN
taxlaw-2825	652	11	expenditures	expenditure	NOUN
taxlaw-2825	652	12	are	be	AUX
taxlaw-2825	652	13	enacted	enact	VERB
taxlaw-2825	652	14	in	in	ADP
taxlaw-2825	652	15	temporary	temporary	ADJ
taxlaw-2825	652	16	form	form	NOUN
taxlaw-2825	652	17	and	and	CCONJ
taxlaw-2825	652	18	are	be	AUX
taxlaw-2825	652	19	instead	instead	ADV
taxlaw-2825	652	20	enacted	enact	VERB
taxlaw-2825	652	21	as	as	ADP
taxlaw-2825	652	22	permanent	permanent	ADJ
taxlaw-2825	652	23	provisions	provision	NOUN
taxlaw-2825	652	24	,	,	PUNCT
taxlaw-2825	652	25	this	this	PRON
taxlaw-2825	652	26	would	would	AUX
taxlaw-2825	652	27	lead	lead	VERB
taxlaw-2825	652	28	to	to	ADP
taxlaw-2825	652	29	greater	great	ADJ
taxlaw-2825	652	30	legislative	legislative	ADJ
taxlaw-2825	652	31	stability	stability	NOUN
taxlaw-2825	652	32	.	.	PUNCT
taxlaw-2825	653	1	142	142	NUM
taxlaw-2825	653	2	as	as	SCONJ
taxlaw-2825	653	3	discussed	discuss	VERB
taxlaw-2825	653	4	above	above	ADV
taxlaw-2825	653	5	,	,	PUNCT
taxlaw-2825	653	6	if	if	SCONJ
taxlaw-2825	653	7	the	the	DET
taxlaw-2825	653	8	tax	tax	NOUN
taxlaw-2825	653	9	expenditure	expenditure	NOUN
taxlaw-2825	653	10	in	in	ADP
taxlaw-2825	653	11	legislative	legislative	ADJ
taxlaw-2825	653	12	option	option	NOUN
taxlaw-2825	653	13	b	b	NOUN
taxlaw-2825	653	14	was	be	AUX
taxlaw-2825	653	15	merely	merely	ADV
taxlaw-2825	653	16	extended	extend	VERB
taxlaw-2825	653	17	every	every	DET
taxlaw-2825	653	18	two	two	NUM
taxlaw-2825	653	19	years	year	NOUN
taxlaw-2825	653	20	,	,	PUNCT
taxlaw-2825	653	21	lawmakers	lawmaker	NOUN
taxlaw-2825	653	22	could	could	AUX
taxlaw-2825	653	23	always	always	ADV
taxlaw-2825	653	24	find	find	VERB
taxlaw-2825	653	25	offsets	offset	NOUN
taxlaw-2825	653	26	for	for	ADP
taxlaw-2825	653	27	the	the	DET
taxlaw-2825	653	28	renewed	renew	VERB
taxlaw-2825	653	29	legislation	legislation	NOUN
taxlaw-2825	653	30	(	(	PUNCT
taxlaw-2825	653	31	as	as	SCONJ
taxlaw-2825	653	32	illustrated	illustrate	VERB
taxlaw-2825	653	33	in	in	ADP
taxlaw-2825	653	34	option	option	NOUN
taxlaw-2825	653	35	c	c	NOUN
taxlaw-2825	653	36	)	)	PUNCT
taxlaw-2825	653	37	by	by	ADP
taxlaw-2825	653	38	finding	find	VERB
taxlaw-2825	653	39	revenue	revenue	NOUN
taxlaw-2825	653	40	raisers	raiser	NOUN
taxlaw-2825	653	41	in	in	ADP
taxlaw-2825	653	42	the	the	DET
taxlaw-2825	653	43	latter	latter	ADJ
taxlaw-2825	653	44	years	year	NOUN
taxlaw-2825	653	45	of	of	ADP
taxlaw-2825	653	46	the	the	DET
taxlaw-2825	653	47	then	then	ADV
taxlaw-2825	653	48	-	-	PUNCT
taxlaw-2825	653	49	applicable	applicable	ADJ
taxlaw-2825	653	50	budget	budget	NOUN
taxlaw-2825	653	51	window	window	NOUN
taxlaw-2825	653	52	(	(	PUNCT
taxlaw-2825	653	53	e.g.	e.g.	ADV
taxlaw-2825	653	54	option	option	NOUN
taxlaw-2825	653	55	f	f	NOUN
taxlaw-2825	653	56	)	)	PUNCT
taxlaw-2825	653	57	.	.	PUNCT
taxlaw-2825	654	1	if	if	SCONJ
taxlaw-2825	654	2	they	they	PRON
taxlaw-2825	654	3	did	do	VERB
taxlaw-2825	654	4	this	this	PRON
taxlaw-2825	654	5	,	,	PUNCT
taxlaw-2825	654	6	then	then	ADV
taxlaw-2825	654	7	only	only	ADV
taxlaw-2825	654	8	$	$	SYM
taxlaw-2825	654	9	5	5	NUM
taxlaw-2825	654	10	billion	billion	NUM
taxlaw-2825	654	11	of	of	ADP
taxlaw-2825	654	12	revenue	revenue	NOUN
taxlaw-2825	654	13	offsets	offset	NOUN
taxlaw-2825	654	14	would	would	AUX
taxlaw-2825	654	15	have	have	VERB
taxlaw-2825	654	16	to	to	PART
taxlaw-2825	654	17	be	be	AUX
taxlaw-2825	654	18	generated	generate	VERB
taxlaw-2825	654	19	during	during	ADP
taxlaw-2825	654	20	the	the	DET
taxlaw-2825	654	21	first	first	ADJ
taxlaw-2825	654	22	ten	ten	NUM
taxlaw-2825	654	23	fiscal	fiscal	ADJ
taxlaw-2825	654	24	years	year	NOUN
taxlaw-2825	654	25	,	,	PUNCT
taxlaw-2825	654	26	even	even	ADV
taxlaw-2825	654	27	if	if	SCONJ
taxlaw-2825	654	28	the	the	DET
taxlaw-2825	654	29	tax	tax	NOUN
taxlaw-2825	654	30	expenditure	expenditure	NOUN
taxlaw-2825	654	31	was	be	AUX
taxlaw-2825	654	32	in	in	ADP
taxlaw-2825	654	33	effect	effect	NOUN
taxlaw-2825	654	34	throughout	throughout	ADP
taxlaw-2825	654	35	the	the	DET
taxlaw-2825	654	36	entire	entire	ADJ
taxlaw-2825	654	37	period	period	NOUN
taxlaw-2825	654	38	.	.	PUNCT
taxlaw-2825	655	1	30	30	NUM
taxlaw-2825	655	2	columbia	columbia	PROPN
taxlaw-2825	655	3	journal	journal	PROPN
taxlaw-2825	655	4	of	of	ADP
taxlaw-2825	655	5	tax	tax	NOUN
taxlaw-2825	655	6	law	law	NOUN
taxlaw-2825	655	7	[	[	X
taxlaw-2825	655	8	vol.6:1	vol.6:1	PUNCT
taxlaw-2825	655	9	as	as	SCONJ
taxlaw-2825	655	10	discussed	discuss	VERB
taxlaw-2825	655	11	above	above	ADV
taxlaw-2825	655	12	,	,	PUNCT
taxlaw-2825	655	13	taxpayers	taxpayer	NOUN
taxlaw-2825	655	14	have	have	VERB
taxlaw-2825	655	15	a	a	DET
taxlaw-2825	655	16	really	really	ADV
taxlaw-2825	655	17	difficult	difficult	ADJ
taxlaw-2825	655	18	time	time	NOUN
taxlaw-2825	655	19	planning	plan	VERB
taxlaw-2825	655	20	their	their	PRON
taxlaw-2825	655	21	behavior	behavior	NOUN
taxlaw-2825	655	22	and	and	CCONJ
taxlaw-2825	655	23	transactions	transaction	NOUN
taxlaw-2825	655	24	around	around	ADP
taxlaw-2825	655	25	legislation	legislation	NOUN
taxlaw-2825	655	26	that	that	PRON
taxlaw-2825	655	27	is	be	AUX
taxlaw-2825	655	28	constantly	constantly	ADV
taxlaw-2825	655	29	either	either	CCONJ
taxlaw-2825	655	30	in	in	ADP
taxlaw-2825	655	31	legislative	legislative	ADJ
taxlaw-2825	655	32	jeopardy	jeopardy	NOUN
taxlaw-2825	655	33	or	or	CCONJ
taxlaw-2825	655	34	limbo	limbo	NOUN
taxlaw-2825	655	35	.	.	PUNCT
taxlaw-2825	656	1	143	143	NUM
taxlaw-2825	656	2	this	this	PRON
taxlaw-2825	656	3	undermines	undermine	VERB
taxlaw-2825	656	4	the	the	DET
taxlaw-2825	656	5	efficacy	efficacy	NOUN
taxlaw-2825	656	6	of	of	ADP
taxlaw-2825	656	7	the	the	DET
taxlaw-2825	656	8	enacted	enact	VERB
taxlaw-2825	656	9	tax	tax	NOUN
taxlaw-2825	656	10	provision	provision	NOUN
taxlaw-2825	656	11	,	,	PUNCT
taxlaw-2825	656	12	and	and	CCONJ
taxlaw-2825	656	13	creates	create	VERB
taxlaw-2825	656	14	an	an	DET
taxlaw-2825	656	15	inefficient	inefficient	ADJ
taxlaw-2825	656	16	and	and	CCONJ
taxlaw-2825	656	17	unstable	unstable	ADJ
taxlaw-2825	656	18	legislative	legislative	ADJ
taxlaw-2825	656	19	environment	environment	NOUN
taxlaw-2825	656	20	.	.	PUNCT
taxlaw-2825	657	1	at	at	ADP
taxlaw-2825	657	2	the	the	DET
taxlaw-2825	657	3	beginning	beginning	NOUN
taxlaw-2825	657	4	of	of	ADP
taxlaw-2825	657	5	the	the	DET
taxlaw-2825	657	6	2014	2014	NUM
taxlaw-2825	657	7	-	-	SYM
taxlaw-2825	657	8	2015	2015	NUM
taxlaw-2825	657	9	school	school	NOUN
taxlaw-2825	657	10	year	year	NOUN
taxlaw-2825	657	11	,	,	PUNCT
taxlaw-2825	657	12	teachers	teacher	NOUN
taxlaw-2825	657	13	had	have	VERB
taxlaw-2825	657	14	to	to	PART
taxlaw-2825	657	15	purchase	purchase	VERB
taxlaw-2825	657	16	school	school	NOUN
taxlaw-2825	657	17	supplies	supply	NOUN
taxlaw-2825	657	18	for	for	ADP
taxlaw-2825	657	19	their	their	PRON
taxlaw-2825	657	20	classrooms	classroom	NOUN
taxlaw-2825	657	21	without	without	ADP
taxlaw-2825	657	22	knowing	know	VERB
taxlaw-2825	657	23	whether	whether	SCONJ
taxlaw-2825	657	24	there	there	PRON
taxlaw-2825	657	25	would	would	AUX
taxlaw-2825	657	26	be	be	AUX
taxlaw-2825	657	27	a	a	DET
taxlaw-2825	657	28	retroactive	retroactive	ADJ
taxlaw-2825	657	29	extension	extension	NOUN
taxlaw-2825	657	30	of	of	ADP
taxlaw-2825	657	31	the	the	DET
taxlaw-2825	657	32	educator	educator	NOUN
taxlaw-2825	657	33	expense	expense	NOUN
taxlaw-2825	657	34	deduction	deduction	NOUN
taxlaw-2825	657	35	.	.	PUNCT
taxlaw-2825	658	1	144	144	NUM
taxlaw-2825	658	2	even	even	ADV
taxlaw-2825	658	3	if	if	SCONJ
taxlaw-2825	658	4	the	the	DET
taxlaw-2825	658	5	deduction	deduction	NOUN
taxlaw-2825	658	6	is	be	AUX
taxlaw-2825	658	7	ultimately	ultimately	ADV
taxlaw-2825	658	8	extended	extend	VERB
taxlaw-2825	658	9	retroactively	retroactively	ADV
taxlaw-2825	658	10	,	,	PUNCT
taxlaw-2825	658	11	teachers	teacher	NOUN
taxlaw-2825	658	12	may	may	AUX
taxlaw-2825	658	13	have	have	AUX
taxlaw-2825	658	14	already	already	ADV
taxlaw-2825	658	15	spent	spend	VERB
taxlaw-2825	658	16	less	less	ADJ
taxlaw-2825	658	17	than	than	SCONJ
taxlaw-2825	658	18	they	they	PRON
taxlaw-2825	658	19	otherwise	otherwise	ADV
taxlaw-2825	658	20	would	would	AUX
taxlaw-2825	658	21	have	have	VERB
taxlaw-2825	658	22	on	on	ADP
taxlaw-2825	658	23	supplies	supply	NOUN
taxlaw-2825	658	24	for	for	ADP
taxlaw-2825	658	25	their	their	PRON
taxlaw-2825	658	26	students	student	NOUN
taxlaw-2825	658	27	if	if	SCONJ
taxlaw-2825	658	28	they	they	PRON
taxlaw-2825	658	29	knew	know	VERB
taxlaw-2825	658	30	there	there	PRON
taxlaw-2825	658	31	would	would	AUX
taxlaw-2825	658	32	be	be	AUX
taxlaw-2825	658	33	a	a	DET
taxlaw-2825	658	34	deduction	deduction	NOUN
taxlaw-2825	658	35	available	available	ADJ
taxlaw-2825	658	36	to	to	PART
taxlaw-2825	658	37	offset	offset	VERB
taxlaw-2825	658	38	their	their	PRON
taxlaw-2825	658	39	costs	cost	NOUN
taxlaw-2825	658	40	.	.	PUNCT
taxlaw-2825	659	1	145	145	NUM
taxlaw-2825	659	2	further	further	ADJ
taxlaw-2825	659	3	complications	complication	NOUN
taxlaw-2825	659	4	exist	exist	VERB
taxlaw-2825	659	5	for	for	ADP
taxlaw-2825	659	6	business	business	NOUN
taxlaw-2825	659	7	where	where	SCONJ
taxlaw-2825	659	8	interim	interim	ADJ
taxlaw-2825	659	9	reporting	reporting	NOUN
taxlaw-2825	659	10	and	and	CCONJ
taxlaw-2825	659	11	forecasting	forecasting	NOUN
taxlaw-2825	659	12	requires	require	VERB
taxlaw-2825	659	13	firms	firm	NOUN
taxlaw-2825	659	14	to	to	PART
taxlaw-2825	659	15	make	make	VERB
taxlaw-2825	659	16	determinations	determination	NOUN
taxlaw-2825	659	17	about	about	ADP
taxlaw-2825	659	18	their	their	PRON
taxlaw-2825	659	19	current	current	ADJ
taxlaw-2825	659	20	and	and	CCONJ
taxlaw-2825	659	21	projected	project	VERB
taxlaw-2825	659	22	financial	financial	ADJ
taxlaw-2825	659	23	positions	position	NOUN
taxlaw-2825	659	24	.	.	PUNCT
taxlaw-2825	660	1	146	146	NUM
taxlaw-2825	660	2	as	as	SCONJ
taxlaw-2825	660	3	discussed	discuss	VERB
taxlaw-2825	660	4	above	above	ADV
taxlaw-2825	660	5	with	with	ADP
taxlaw-2825	660	6	respect	respect	NOUN
taxlaw-2825	660	7	to	to	ADP
taxlaw-2825	660	8	the	the	DET
taxlaw-2825	660	9	r&d	r&d	NOUN
taxlaw-2825	660	10	credit	credit	NOUN
taxlaw-2825	660	11	,	,	PUNCT
taxlaw-2825	660	12	money	money	NOUN
taxlaw-2825	660	13	,	,	PUNCT
taxlaw-2825	660	14	and	and	CCONJ
taxlaw-2825	660	15	opportunities	opportunity	NOUN
taxlaw-2825	660	16	can	can	AUX
taxlaw-2825	660	17	be	be	AUX
taxlaw-2825	660	18	lost	lose	VERB
taxlaw-2825	660	19	and	and	CCONJ
taxlaw-2825	660	20	company	company	NOUN
taxlaw-2825	660	21	valuations	valuation	NOUN
taxlaw-2825	660	22	can	can	AUX
taxlaw-2825	660	23	be	be	AUX
taxlaw-2825	660	24	skewed	skew	VERB
taxlaw-2825	660	25	when	when	SCONJ
taxlaw-2825	660	26	important	important	ADJ
taxlaw-2825	660	27	tax	tax	NOUN
taxlaw-2825	660	28	provisions	provision	NOUN
taxlaw-2825	660	29	are	be	AUX
taxlaw-2825	660	30	subjected	subject	VERB
taxlaw-2825	660	31	to	to	ADP
taxlaw-2825	660	32	the	the	DET
taxlaw-2825	660	33	legislative	legislative	ADJ
taxlaw-2825	660	34	merry	merry	ADJ
taxlaw-2825	660	35	-	-	PUNCT
taxlaw-2825	660	36	go	go	NOUN
taxlaw-2825	660	37	-	-	PUNCT
taxlaw-2825	660	38	round	round	NOUN
taxlaw-2825	660	39	caused	cause	VERB
taxlaw-2825	660	40	by	by	ADP
taxlaw-2825	660	41	the	the	DET
taxlaw-2825	660	42	continuous	continuous	ADJ
taxlaw-2825	660	43	cycle	cycle	NOUN
taxlaw-2825	660	44	of	of	ADP
taxlaw-2825	660	45	expiring	expire	VERB
taxlaw-2825	660	46	and	and	CCONJ
taxlaw-2825	660	47	renewing	renew	VERB
taxlaw-2825	660	48	tax	tax	NOUN
taxlaw-2825	660	49	provisions	provision	NOUN
taxlaw-2825	660	50	.	.	PUNCT
taxlaw-2825	661	1	these	these	DET
taxlaw-2825	661	2	types	type	NOUN
taxlaw-2825	661	3	of	of	ADP
taxlaw-2825	661	4	real	real	ADJ
taxlaw-2825	661	5	world	world	NOUN
taxlaw-2825	661	6	consequences	consequence	NOUN
taxlaw-2825	661	7	can	can	AUX
taxlaw-2825	661	8	be	be	AUX
taxlaw-2825	661	9	mitigated	mitigate	VERB
taxlaw-2825	661	10	to	to	ADP
taxlaw-2825	661	11	the	the	DET
taxlaw-2825	661	12	extent	extent	NOUN
taxlaw-2825	661	13	that	that	SCONJ
taxlaw-2825	661	14	more	more	ADV
taxlaw-2825	661	15	permanent	permanent	ADJ
taxlaw-2825	661	16	legislation	legislation	NOUN
taxlaw-2825	661	17	is	be	AUX
taxlaw-2825	661	18	put	put	VERB
taxlaw-2825	661	19	in	in	ADP
taxlaw-2825	661	20	place	place	NOUN
taxlaw-2825	661	21	.	.	PUNCT
taxlaw-2825	662	1	by	by	ADP
taxlaw-2825	662	2	removing	remove	VERB
taxlaw-2825	662	3	the	the	DET
taxlaw-2825	662	4	preference	preference	NOUN
taxlaw-2825	662	5	for	for	ADP
taxlaw-2825	662	6	temporary	temporary	ADJ
taxlaw-2825	662	7	tax	tax	NOUN
taxlaw-2825	662	8	expenditures	expenditure	NOUN
taxlaw-2825	662	9	in	in	ADP
taxlaw-2825	662	10	the	the	DET
taxlaw-2825	662	11	budget	budget	NOUN
taxlaw-2825	662	12	process	process	NOUN
taxlaw-2825	662	13	,	,	PUNCT
taxlaw-2825	662	14	more	more	ADJ
taxlaw-2825	662	15	tax	tax	NOUN
taxlaw-2825	662	16	legislation	legislation	NOUN
taxlaw-2825	662	17	may	may	AUX
taxlaw-2825	662	18	be	be	AUX
taxlaw-2825	662	19	enacted	enact	VERB
taxlaw-2825	662	20	without	without	ADP
taxlaw-2825	662	21	sunsets	sunset	NOUN
taxlaw-2825	662	22	,	,	PUNCT
taxlaw-2825	662	23	providing	provide	VERB
taxlaw-2825	662	24	more	more	ADJ
taxlaw-2825	662	25	legislative	legislative	ADJ
taxlaw-2825	662	26	stability	stability	NOUN
taxlaw-2825	662	27	.	.	PUNCT
taxlaw-2825	663	1	4	4	X
taxlaw-2825	663	2	.	.	X
taxlaw-2825	663	3	achieve	achieve	VERB
taxlaw-2825	663	4	greater	great	ADJ
taxlaw-2825	663	5	political	political	ADJ
taxlaw-2825	663	6	transparency	transparency	NOUN
taxlaw-2825	663	7	the	the	DET
taxlaw-2825	663	8	proposed	propose	VERB
taxlaw-2825	663	9	rules	rule	NOUN
taxlaw-2825	663	10	would	would	AUX
taxlaw-2825	663	11	also	also	ADV
taxlaw-2825	663	12	enhance	enhance	VERB
taxlaw-2825	663	13	political	political	ADJ
taxlaw-2825	663	14	transparency	transparency	NOUN
taxlaw-2825	663	15	.	.	PUNCT
taxlaw-2825	664	1	the	the	DET
taxlaw-2825	664	2	budget	budget	NOUN
taxlaw-2825	664	3	rules	rule	NOUN
taxlaw-2825	664	4	would	would	AUX
taxlaw-2825	664	5	make	make	VERB
taxlaw-2825	664	6	it	it	PRON
taxlaw-2825	664	7	more	more	ADV
taxlaw-2825	664	8	difficult	difficult	ADJ
taxlaw-2825	664	9	for	for	SCONJ
taxlaw-2825	664	10	lawmakers	lawmaker	NOUN
taxlaw-2825	664	11	to	to	PART
taxlaw-2825	664	12	obscure	obscure	VERB
taxlaw-2825	664	13	the	the	DET
taxlaw-2825	664	14	full	full	ADJ
taxlaw-2825	664	15	costs	cost	NOUN
taxlaw-2825	664	16	of	of	ADP
taxlaw-2825	664	17	their	their	PRON
taxlaw-2825	664	18	proposed	propose	VERB
taxlaw-2825	664	19	legislation	legislation	NOUN
taxlaw-2825	664	20	by	by	ADP
taxlaw-2825	664	21	artificially	artificially	ADV
taxlaw-2825	664	22	sunsetting	sunsette	VERB
taxlaw-2825	664	23	provisions	provision	NOUN
taxlaw-2825	664	24	.	.	PUNCT
taxlaw-2825	665	1	scoring	score	VERB
taxlaw-2825	665	2	tax	tax	NOUN
taxlaw-2825	665	3	legislation	legislation	NOUN
taxlaw-2825	665	4	for	for	ADP
taxlaw-2825	665	5	a	a	DET
taxlaw-2825	665	6	ten	ten	NUM
taxlaw-2825	665	7	-	-	PUNCT
taxlaw-2825	665	8	year	year	NOUN
taxlaw-2825	665	9	period	period	NOUN
taxlaw-2825	665	10	does	do	AUX
taxlaw-2825	665	11	not	not	PART
taxlaw-2825	665	12	fully	fully	ADV
taxlaw-2825	665	13	reflect	reflect	VERB
taxlaw-2825	665	14	the	the	DET
taxlaw-2825	665	15	true	true	ADJ
taxlaw-2825	665	16	cost	cost	NOUN
taxlaw-2825	665	17	of	of	ADP
taxlaw-2825	665	18	a	a	DET
taxlaw-2825	665	19	proposed	propose	VERB
taxlaw-2825	665	20	expenditure	expenditure	NOUN
taxlaw-2825	665	21	because	because	SCONJ
taxlaw-2825	665	22	it	it	PRON
taxlaw-2825	665	23	does	do	AUX
taxlaw-2825	665	24	not	not	PART
taxlaw-2825	665	25	take	take	VERB
taxlaw-2825	665	26	into	into	ADP
taxlaw-2825	665	27	account	account	NOUN
taxlaw-2825	665	28	the	the	DET
taxlaw-2825	665	29	costs	cost	NOUN
taxlaw-2825	665	30	projected	project	VERB
taxlaw-2825	665	31	outside	outside	ADP
taxlaw-2825	665	32	of	of	ADP
taxlaw-2825	665	33	the	the	DET
taxlaw-2825	665	34	budget	budget	NOUN
taxlaw-2825	665	35	window	window	NOUN
taxlaw-2825	665	36	.	.	PUNCT
taxlaw-2825	666	1	however	however	ADV
taxlaw-2825	666	2	,	,	PUNCT
taxlaw-2825	666	3	it	it	PRON
taxlaw-2825	666	4	provides	provide	VERB
taxlaw-2825	666	5	a	a	DET
taxlaw-2825	666	6	much	much	ADV
taxlaw-2825	666	7	clearer	clear	ADJ
taxlaw-2825	666	8	reflection	reflection	NOUN
taxlaw-2825	666	9	of	of	ADP
taxlaw-2825	666	10	the	the	DET
taxlaw-2825	666	11	overall	overall	ADJ
taxlaw-2825	666	12	fiscal	fiscal	ADJ
taxlaw-2825	666	13	burden	burden	NOUN
taxlaw-2825	666	14	than	than	SCONJ
taxlaw-2825	666	15	is	be	AUX
taxlaw-2825	666	16	portrayed	portray	VERB
taxlaw-2825	666	17	by	by	ADP
taxlaw-2825	666	18	breaking	break	VERB
taxlaw-2825	666	19	up	up	ADP
taxlaw-2825	666	20	the	the	DET
taxlaw-2825	666	21	projected	project	VERB
taxlaw-2825	666	22	outlays	outlay	NOUN
taxlaw-2825	666	23	into	into	ADP
taxlaw-2825	666	24	smaller	small	ADJ
taxlaw-2825	666	25	oneor	oneor	PROPN
taxlaw-2825	666	26	two	two	NUM
taxlaw-2825	666	27	-	-	PUNCT
taxlaw-2825	666	28	year	year	NOUN
taxlaw-2825	666	29	pieces	piece	NOUN
taxlaw-2825	666	30	that	that	PRON
taxlaw-2825	666	31	are	be	AUX
taxlaw-2825	666	32	more	more	ADV
taxlaw-2825	666	33	easily	easily	ADV
taxlaw-2825	666	34	digested	digest	VERB
taxlaw-2825	666	35	by	by	ADP
taxlaw-2825	666	36	the	the	DET
taxlaw-2825	666	37	general	general	ADJ
taxlaw-2825	666	38	public	public	NOUN
taxlaw-2825	666	39	.	.	PUNCT
taxlaw-2825	667	1	moreover	moreover	ADV
taxlaw-2825	667	2	,	,	PUNCT
taxlaw-2825	667	3	by	by	ADP
taxlaw-2825	667	4	requiring	require	VERB
taxlaw-2825	667	5	the	the	DET
taxlaw-2825	667	6	temporary	temporary	ADJ
taxlaw-2825	667	7	challenge	challenge	NOUN
taxlaw-2825	667	8	designation	designation	NOUN
taxlaw-2825	667	9	in	in	ADP
taxlaw-2825	667	10	order	order	NOUN
taxlaw-2825	667	11	to	to	PART
taxlaw-2825	667	12	overcome	overcome	VERB
taxlaw-2825	667	13	the	the	DET
taxlaw-2825	667	14	presumptive	presumptive	ADJ
taxlaw-2825	667	15	full	full	ADJ
taxlaw-2825	667	16	budget	budget	NOUN
taxlaw-2825	667	17	window	window	NOUN
taxlaw-2825	667	18	scoring	scoring	NOUN
taxlaw-2825	667	19	requirement	requirement	NOUN
taxlaw-2825	667	20	,	,	PUNCT
taxlaw-2825	667	21	lawmakers	lawmaker	NOUN
taxlaw-2825	667	22	would	would	AUX
taxlaw-2825	667	23	have	have	VERB
taxlaw-2825	667	24	to	to	PART
taxlaw-2825	667	25	reveal	reveal	VERB
taxlaw-2825	667	26	to	to	ADP
taxlaw-2825	667	27	the	the	DET
taxlaw-2825	667	28	public	public	NOUN
taxlaw-2825	667	29	the	the	DET
taxlaw-2825	667	30	underlying	underlying	ADJ
taxlaw-2825	667	31	expected	expect	VERB
taxlaw-2825	667	32	duration	duration	NOUN
taxlaw-2825	667	33	of	of	ADP
taxlaw-2825	667	34	the	the	DET
taxlaw-2825	667	35	proposed	propose	VERB
taxlaw-2825	667	36	tax	tax	NOUN
taxlaw-2825	667	37	provision	provision	NOUN
taxlaw-2825	667	38	at	at	ADP
taxlaw-2825	667	39	the	the	DET
taxlaw-2825	667	40	outset	outset	NOUN
taxlaw-2825	667	41	.	.	PUNCT
taxlaw-2825	668	1	in	in	ADP
taxlaw-2825	668	2	addition	addition	NOUN
taxlaw-2825	668	3	,	,	PUNCT
taxlaw-2825	668	4	by	by	ADP
taxlaw-2825	668	5	conforming	conform	VERB
taxlaw-2825	668	6	the	the	DET
taxlaw-2825	668	7	scoring	scoring	NOUN
taxlaw-2825	668	8	for	for	ADP
taxlaw-2825	668	9	tax	tax	NOUN
taxlaw-2825	668	10	expenditures	expenditure	NOUN
taxlaw-2825	668	11	to	to	ADP
taxlaw-2825	668	12	the	the	DET
taxlaw-2825	668	13	scoring	scoring	NOUN
taxlaw-2825	668	14	requirements	requirement	NOUN
taxlaw-2825	668	15	for	for	ADP
taxlaw-2825	668	16	mandatory	mandatory	ADJ
taxlaw-2825	668	17	spending	spending	NOUN
taxlaw-2825	668	18	programs	program	NOUN
taxlaw-2825	668	19	,	,	PUNCT
taxlaw-2825	668	20	one	one	NUM
taxlaw-2825	668	21	of	of	ADP
taxlaw-2825	668	22	the	the	DET
taxlaw-2825	668	23	built	build	VERB
taxlaw-2825	668	24	-	-	PUNCT
taxlaw-2825	668	25	in	in	ADP
taxlaw-2825	668	26	preferences	preference	NOUN
taxlaw-2825	668	27	for	for	ADP
taxlaw-2825	668	28	using	use	VERB
taxlaw-2825	668	29	the	the	DET
taxlaw-2825	668	30	tax	tax	NOUN
taxlaw-2825	668	31	code	code	NOUN
taxlaw-2825	668	32	to	to	PART
taxlaw-2825	668	33	achieve	achieve	VERB
taxlaw-2825	668	34	government	government	NOUN
taxlaw-2825	668	35	spending	spending	NOUN
taxlaw-2825	668	36	would	would	AUX
taxlaw-2825	668	37	be	be	AUX
taxlaw-2825	668	38	removed	remove	VERB
taxlaw-2825	668	39	.	.	PUNCT
taxlaw-2825	669	1	this	this	PRON
taxlaw-2825	669	2	could	could	AUX
taxlaw-2825	669	3	lead	lead	VERB
taxlaw-2825	669	4	to	to	ADP
taxlaw-2825	669	5	more	more	ADJ
taxlaw-2825	669	6	federal	federal	ADJ
taxlaw-2825	669	7	spending	spending	NOUN
taxlaw-2825	669	8	being	be	AUX
taxlaw-2825	669	9	proposed	propose	VERB
taxlaw-2825	669	10	and	and	CCONJ
taxlaw-2825	669	11	administered	administer	VERB
taxlaw-2825	669	12	through	through	ADP
taxlaw-2825	669	13	mandatory	mandatory	ADJ
taxlaw-2825	669	14	spending	spending	NOUN
taxlaw-2825	669	15	programs	program	NOUN
taxlaw-2825	669	16	.	.	PUNCT
taxlaw-2825	670	1	as	as	SCONJ
taxlaw-2825	670	2	discussed	discuss	VERB
taxlaw-2825	670	3	above	above	ADV
taxlaw-2825	670	4	,	,	PUNCT
taxlaw-2825	670	5	federal	federal	ADJ
taxlaw-2825	670	6	spending	spending	NOUN
taxlaw-2825	670	7	through	through	ADP
taxlaw-2825	670	8	the	the	DET
taxlaw-2825	670	9	irc	irc	NOUN
taxlaw-2825	670	10	is	be	AUX
taxlaw-2825	670	11	often	often	ADV
taxlaw-2825	670	12	less	less	ADJ
taxlaw-2825	670	13	salient	salient	NOUN
taxlaw-2825	670	14	to	to	ADP
taxlaw-2825	670	15	the	the	DET
taxlaw-2825	670	16	general	general	ADJ
taxlaw-2825	670	17	public	public	NOUN
taxlaw-2825	670	18	.	.	PUNCT
taxlaw-2825	671	1	147	147	NUM
taxlaw-2825	671	2	taking	take	VERB
taxlaw-2825	671	3	spending	spending	NOUN
taxlaw-2825	671	4	programs	program	NOUN
taxlaw-2825	671	5	out	out	ADP
taxlaw-2825	671	6	of	of	ADP
taxlaw-2825	671	7	the	the	DET
taxlaw-2825	671	8	tax	tax	NOUN
taxlaw-2825	671	9	system	system	NOUN
taxlaw-2825	671	10	that	that	PRON
taxlaw-2825	671	11	do	do	AUX
taxlaw-2825	671	12	not	not	PART
taxlaw-2825	671	13	naturally	naturally	ADV
taxlaw-2825	671	14	belong	belong	VERB
taxlaw-2825	671	15	there	there	ADV
taxlaw-2825	671	16	(	(	PUNCT
taxlaw-2825	671	17	but	but	CCONJ
taxlaw-2825	671	18	may	may	AUX
taxlaw-2825	671	19	be	be	AUX
taxlaw-2825	671	20	there	there	ADV
taxlaw-2825	671	21	only	only	ADV
taxlaw-2825	671	22	because	because	SCONJ
taxlaw-2825	671	23	of	of	ADP
taxlaw-2825	671	24	the	the	DET
taxlaw-2825	671	25	budgetary	budgetary	ADJ
taxlaw-2825	671	26	advantages	advantage	NOUN
taxlaw-2825	671	27	afforded	afford	VERB
taxlaw-2825	671	28	tax	tax	NOUN
taxlaw-2825	671	29	expenditures	expenditure	NOUN
taxlaw-2825	671	30	)	)	PUNCT
taxlaw-2825	671	31	,	,	PUNCT
taxlaw-2825	671	32	could	could	AUX
taxlaw-2825	671	33	enhance	enhance	VERB
taxlaw-2825	671	34	political	political	ADJ
taxlaw-2825	671	35	transparency	transparency	NOUN
taxlaw-2825	671	36	with	with	ADP
taxlaw-2825	671	37	respect	respect	NOUN
taxlaw-2825	671	38	to	to	ADP
taxlaw-2825	671	39	federal	federal	ADJ
taxlaw-2825	671	40	spending	spending	NOUN
taxlaw-2825	671	41	.	.	PUNCT
taxlaw-2825	672	1	5	5	X
taxlaw-2825	672	2	.	.	X
taxlaw-2825	672	3	diminish	diminish	VERB
taxlaw-2825	672	4	captivity	captivity	NOUN
taxlaw-2825	672	5	to	to	ADP
taxlaw-2825	672	6	special	special	ADJ
taxlaw-2825	672	7	interest	interest	NOUN
taxlaw-2825	672	8	143	143	PRON
taxlaw-2825	672	9	see	see	VERB
taxlaw-2825	672	10	supra	supra	ADJ
taxlaw-2825	672	11	discussion	discussion	NOUN
taxlaw-2825	672	12	in	in	ADP
taxlaw-2825	672	13	part	part	NOUN
taxlaw-2825	672	14	iii.d	iii.d	PROPN
taxlaw-2825	672	15	.	.	PROPN
taxlaw-2825	673	1	144	144	NUM
taxlaw-2825	673	2	to	to	ADP
taxlaw-2825	673	3	the	the	DET
taxlaw-2825	673	4	extent	extent	NOUN
taxlaw-2825	673	5	the	the	DET
taxlaw-2825	673	6	provision	provision	NOUN
taxlaw-2825	673	7	is	be	AUX
taxlaw-2825	673	8	intended	intend	VERB
taxlaw-2825	673	9	to	to	PART
taxlaw-2825	673	10	encourage	encourage	VERB
taxlaw-2825	673	11	teachers	teacher	NOUN
taxlaw-2825	673	12	to	to	PART
taxlaw-2825	673	13	fill	fill	VERB
taxlaw-2825	673	14	in	in	ADP
taxlaw-2825	673	15	supply	supply	NOUN
taxlaw-2825	673	16	gaps	gap	NOUN
taxlaw-2825	673	17	that	that	PRON
taxlaw-2825	673	18	are	be	AUX
taxlaw-2825	673	19	not	not	PART
taxlaw-2825	673	20	covered	cover	VERB
taxlaw-2825	673	21	by	by	ADP
taxlaw-2825	673	22	their	their	PRON
taxlaw-2825	673	23	respective	respective	ADJ
taxlaw-2825	673	24	schools	school	NOUN
taxlaw-2825	673	25	,	,	PUNCT
taxlaw-2825	673	26	the	the	DET
taxlaw-2825	673	27	deduction	deduction	NOUN
taxlaw-2825	673	28	may	may	AUX
taxlaw-2825	673	29	underachieve	underachieve	VERB
taxlaw-2825	673	30	its	its	PRON
taxlaw-2825	673	31	purpose	purpose	NOUN
taxlaw-2825	673	32	.	.	PUNCT
taxlaw-2825	674	1	145	145	NUM
taxlaw-2825	674	2	see	see	VERB
taxlaw-2825	674	3	supra	supra	PROPN
taxlaw-2825	674	4	notes	note	NOUN
taxlaw-2825	674	5	106	106	NUM
taxlaw-2825	674	6	and	and	CCONJ
taxlaw-2825	674	7	107	107	NUM
taxlaw-2825	674	8	and	and	CCONJ
taxlaw-2825	674	9	accompanying	accompany	VERB
taxlaw-2825	674	10	text	text	NOUN
taxlaw-2825	674	11	.	.	PUNCT
taxlaw-2825	675	1	146	146	NUM
taxlaw-2825	675	2	harpaz	harpaz	PROPN
taxlaw-2825	675	3	,	,	PUNCT
taxlaw-2825	675	4	supra	supra	PROPN
taxlaw-2825	675	5	note	note	PROPN
taxlaw-2825	675	6	112	112	NUM
taxlaw-2825	675	7	.	.	PUNCT
taxlaw-2825	676	1	147	147	NUM
taxlaw-2825	676	2	see	see	VERB
taxlaw-2825	676	3	supra	supra	PROPN
taxlaw-2825	676	4	notes	note	VERB
taxlaw-2825	676	5	98	98	NUM
taxlaw-2825	676	6	through	through	ADP
taxlaw-2825	676	7	100	100	NUM
taxlaw-2825	676	8	and	and	CCONJ
taxlaw-2825	676	9	accompanying	accompany	VERB
taxlaw-2825	676	10	text	text	NOUN
taxlaw-2825	676	11	.	.	PUNCT
taxlaw-2825	677	1	2014	2014	NUM
taxlaw-2825	677	2	]	]	PUNCT
taxlaw-2825	678	1	breaking	break	VERB
taxlaw-2825	678	2	the	the	DET
taxlaw-2825	678	3	spell	spell	NOUN
taxlaw-2825	678	4	of	of	ADP
taxlaw-2825	678	5	tax	tax	NOUN
taxlaw-2825	678	6	budget	budget	NOUN
taxlaw-2825	678	7	magic	magic	NOUN
taxlaw-2825	678	8	31	31	NUM
taxlaw-2825	678	9	lastly	lastly	ADV
taxlaw-2825	678	10	,	,	PUNCT
taxlaw-2825	678	11	these	these	DET
taxlaw-2825	678	12	proposed	propose	VERB
taxlaw-2825	678	13	rules	rule	NOUN
taxlaw-2825	678	14	would	would	AUX
taxlaw-2825	678	15	help	help	VERB
taxlaw-2825	678	16	diminish	diminish	VERB
taxlaw-2825	678	17	the	the	DET
taxlaw-2825	678	18	ability	ability	NOUN
taxlaw-2825	678	19	of	of	ADP
taxlaw-2825	678	20	lawmakers	lawmaker	NOUN
taxlaw-2825	678	21	to	to	PART
taxlaw-2825	678	22	extract	extract	VERB
taxlaw-2825	678	23	rents	rent	NOUN
taxlaw-2825	678	24	from	from	ADP
taxlaw-2825	678	25	special	special	ADJ
taxlaw-2825	678	26	interest	interest	NOUN
taxlaw-2825	678	27	groups	group	NOUN
taxlaw-2825	678	28	.	.	PUNCT
taxlaw-2825	679	1	under	under	ADP
taxlaw-2825	679	2	the	the	DET
taxlaw-2825	679	3	present	present	ADJ
taxlaw-2825	679	4	system	system	NOUN
taxlaw-2825	679	5	,	,	PUNCT
taxlaw-2825	679	6	politicians	politician	NOUN
taxlaw-2825	679	7	are	be	AUX
taxlaw-2825	679	8	able	able	ADJ
taxlaw-2825	679	9	to	to	PART
taxlaw-2825	679	10	predictably	predictably	ADV
taxlaw-2825	679	11	extract	extract	VERB
taxlaw-2825	679	12	rents	rent	NOUN
taxlaw-2825	679	13	from	from	ADP
taxlaw-2825	679	14	interest	interest	NOUN
taxlaw-2825	679	15	groups	group	NOUN
taxlaw-2825	679	16	benefiting	benefit	VERB
taxlaw-2825	679	17	from	from	ADP
taxlaw-2825	679	18	targeted	target	VERB
taxlaw-2825	679	19	tax	tax	NOUN
taxlaw-2825	679	20	provisions	provision	NOUN
taxlaw-2825	679	21	that	that	PRON
taxlaw-2825	679	22	are	be	AUX
taxlaw-2825	679	23	perpetually	perpetually	ADV
taxlaw-2825	679	24	under	under	ADP
taxlaw-2825	679	25	the	the	DET
taxlaw-2825	679	26	threat	threat	NOUN
taxlaw-2825	679	27	of	of	ADP
taxlaw-2825	679	28	expiration	expiration	NOUN
taxlaw-2825	679	29	.	.	PUNCT
taxlaw-2825	680	1	148	148	NUM
taxlaw-2825	681	1	it	it	PRON
taxlaw-2825	681	2	is	be	AUX
taxlaw-2825	681	3	true	true	ADJ
taxlaw-2825	681	4	that	that	SCONJ
taxlaw-2825	681	5	these	these	DET
taxlaw-2825	681	6	same	same	ADJ
taxlaw-2825	681	7	groups	group	NOUN
taxlaw-2825	681	8	surely	surely	ADV
taxlaw-2825	681	9	would	would	AUX
taxlaw-2825	681	10	have	have	VERB
taxlaw-2825	681	11	an	an	DET
taxlaw-2825	681	12	interest	interest	NOUN
taxlaw-2825	681	13	in	in	ADP
taxlaw-2825	681	14	securing	secure	VERB
taxlaw-2825	681	15	the	the	DET
taxlaw-2825	681	16	passage	passage	NOUN
taxlaw-2825	681	17	of	of	ADP
taxlaw-2825	681	18	favorable	favorable	ADJ
taxlaw-2825	681	19	permanent	permanent	ADJ
taxlaw-2825	681	20	legislation	legislation	NOUN
taxlaw-2825	681	21	and	and	CCONJ
taxlaw-2825	681	22	would	would	AUX
taxlaw-2825	681	23	presumably	presumably	ADV
taxlaw-2825	681	24	be	be	AUX
taxlaw-2825	681	25	willing	willing	ADJ
taxlaw-2825	681	26	to	to	PART
taxlaw-2825	681	27	pay	pay	VERB
taxlaw-2825	681	28	more	more	ADJ
taxlaw-2825	681	29	for	for	ADP
taxlaw-2825	681	30	that	that	DET
taxlaw-2825	681	31	privilege	privilege	NOUN
taxlaw-2825	681	32	(	(	PUNCT
taxlaw-2825	681	33	including	include	VERB
taxlaw-2825	681	34	payments	payment	NOUN
taxlaw-2825	681	35	to	to	PART
taxlaw-2825	681	36	ensure	ensure	VERB
taxlaw-2825	681	37	that	that	SCONJ
taxlaw-2825	681	38	the	the	DET
taxlaw-2825	681	39	favorable	favorable	ADJ
taxlaw-2825	681	40	provisions	provision	NOUN
taxlaw-2825	681	41	would	would	AUX
taxlaw-2825	681	42	not	not	PART
taxlaw-2825	681	43	subsequently	subsequently	ADV
taxlaw-2825	681	44	be	be	AUX
taxlaw-2825	681	45	repealed	repeal	VERB
taxlaw-2825	681	46	)	)	PUNCT
taxlaw-2825	681	47	.	.	PUNCT
taxlaw-2825	682	1	however	however	ADV
taxlaw-2825	682	2	,	,	PUNCT
taxlaw-2825	682	3	it	it	PRON
taxlaw-2825	682	4	is	be	AUX
taxlaw-2825	682	5	arguably	arguably	ADV
taxlaw-2825	682	6	reasonable	reasonable	ADJ
taxlaw-2825	682	7	to	to	PART
taxlaw-2825	682	8	assume	assume	VERB
taxlaw-2825	682	9	that	that	SCONJ
taxlaw-2825	682	10	over	over	ADP
taxlaw-2825	682	11	time	time	NOUN
taxlaw-2825	682	12	the	the	DET
taxlaw-2825	682	13	ability	ability	NOUN
taxlaw-2825	682	14	to	to	PART
taxlaw-2825	682	15	extract	extract	VERB
taxlaw-2825	682	16	rents	rent	NOUN
taxlaw-2825	682	17	with	with	ADP
taxlaw-2825	682	18	perpetual	perpetual	ADJ
taxlaw-2825	682	19	temporary	temporary	ADJ
taxlaw-2825	682	20	legislation	legislation	NOUN
taxlaw-2825	682	21	is	be	AUX
taxlaw-2825	682	22	greater	great	ADJ
taxlaw-2825	682	23	than	than	ADP
taxlaw-2825	682	24	that	that	PRON
taxlaw-2825	682	25	with	with	ADP
taxlaw-2825	682	26	respect	respect	NOUN
taxlaw-2825	682	27	to	to	ADP
taxlaw-2825	682	28	equivalent	equivalent	ADJ
taxlaw-2825	682	29	permanent	permanent	ADJ
taxlaw-2825	682	30	legislation	legislation	NOUN
taxlaw-2825	682	31	.	.	PUNCT
taxlaw-2825	683	1	149	149	NUM
taxlaw-2825	683	2	more	more	ADJ
taxlaw-2825	683	3	opportunities	opportunity	NOUN
taxlaw-2825	683	4	to	to	PART
taxlaw-2825	683	5	bargain	bargain	VERB
taxlaw-2825	683	6	with	with	ADP
taxlaw-2825	683	7	an	an	DET
taxlaw-2825	683	8	industry	industry	NOUN
taxlaw-2825	683	9	’s	’s	PART
taxlaw-2825	683	10	legislative	legislative	ADJ
taxlaw-2825	683	11	future	future	NOUN
taxlaw-2825	683	12	can	can	AUX
taxlaw-2825	683	13	lead	lead	VERB
taxlaw-2825	683	14	to	to	ADP
taxlaw-2825	683	15	greater	great	ADJ
taxlaw-2825	683	16	opportunities	opportunity	NOUN
taxlaw-2825	683	17	to	to	PART
taxlaw-2825	683	18	extract	extract	VERB
taxlaw-2825	683	19	rents	rent	NOUN
taxlaw-2825	683	20	.	.	PUNCT
taxlaw-2825	684	1	c.	c.	PROPN
taxlaw-2825	684	2	potential	potential	ADJ
taxlaw-2825	684	3	criticisms	criticism	NOUN
taxlaw-2825	684	4	notwithstanding	notwithstanding	ADP
taxlaw-2825	684	5	the	the	DET
taxlaw-2825	684	6	potential	potential	ADJ
taxlaw-2825	684	7	benefits	benefit	NOUN
taxlaw-2825	684	8	of	of	ADP
taxlaw-2825	684	9	the	the	DET
taxlaw-2825	684	10	proposed	propose	VERB
taxlaw-2825	684	11	budget	budget	NOUN
taxlaw-2825	684	12	framework	framework	NOUN
taxlaw-2825	684	13	rules	rule	NOUN
taxlaw-2825	684	14	,	,	PUNCT
taxlaw-2825	684	15	there	there	PRON
taxlaw-2825	684	16	are	be	VERB
taxlaw-2825	684	17	some	some	DET
taxlaw-2825	684	18	potential	potential	ADJ
taxlaw-2825	684	19	concerns	concern	NOUN
taxlaw-2825	684	20	with	with	ADP
taxlaw-2825	684	21	and	and	CCONJ
taxlaw-2825	684	22	criticisms	criticism	NOUN
taxlaw-2825	684	23	of	of	ADP
taxlaw-2825	684	24	the	the	DET
taxlaw-2825	684	25	proposal	proposal	NOUN
taxlaw-2825	684	26	.	.	PUNCT
taxlaw-2825	685	1	first	first	ADV
taxlaw-2825	685	2	,	,	PUNCT
taxlaw-2825	685	3	because	because	SCONJ
taxlaw-2825	685	4	of	of	ADP
taxlaw-2825	685	5	the	the	DET
taxlaw-2825	685	6	endogenous	endogenous	ADJ
taxlaw-2825	685	7	nature	nature	NOUN
taxlaw-2825	685	8	of	of	ADP
taxlaw-2825	685	9	the	the	DET
taxlaw-2825	685	10	budget	budget	NOUN
taxlaw-2825	685	11	rules	rule	NOUN
taxlaw-2825	685	12	,	,	PUNCT
taxlaw-2825	685	13	there	there	PRON
taxlaw-2825	685	14	is	be	VERB
taxlaw-2825	685	15	always	always	ADV
taxlaw-2825	685	16	the	the	DET
taxlaw-2825	685	17	legitimate	legitimate	ADJ
taxlaw-2825	685	18	concern	concern	NOUN
taxlaw-2825	685	19	that	that	SCONJ
taxlaw-2825	685	20	congress	congress	PROPN
taxlaw-2825	685	21	will	will	AUX
taxlaw-2825	685	22	choose	choose	VERB
taxlaw-2825	685	23	not	not	PART
taxlaw-2825	685	24	to	to	PART
taxlaw-2825	685	25	follow	follow	VERB
taxlaw-2825	685	26	them	they	PRON
taxlaw-2825	685	27	.	.	PUNCT
taxlaw-2825	686	1	statutory	statutory	ADJ
taxlaw-2825	686	2	budget	budget	NOUN
taxlaw-2825	686	3	rules	rule	NOUN
taxlaw-2825	686	4	have	have	VERB
taxlaw-2825	686	5	the	the	DET
taxlaw-2825	686	6	peculiar	peculiar	ADJ
taxlaw-2825	686	7	status	status	NOUN
taxlaw-2825	686	8	of	of	ADP
taxlaw-2825	686	9	not	not	PART
taxlaw-2825	686	10	being	be	AUX
taxlaw-2825	686	11	binding	bind	VERB
taxlaw-2825	686	12	on	on	ADP
taxlaw-2825	686	13	congress	congress	PROPN
taxlaw-2825	686	14	,	,	PUNCT
taxlaw-2825	686	15	even	even	ADV
taxlaw-2825	686	16	though	though	SCONJ
taxlaw-2825	686	17	they	they	PRON
taxlaw-2825	686	18	are	be	AUX
taxlaw-2825	686	19	duly	duly	ADV
taxlaw-2825	686	20	passed	pass	VERB
taxlaw-2825	686	21	and	and	CCONJ
taxlaw-2825	686	22	signed	sign	VERB
taxlaw-2825	686	23	into	into	ADP
taxlaw-2825	686	24	law	law	NOUN
taxlaw-2825	686	25	.	.	PUNCT
taxlaw-2825	687	1	150	150	NUM
taxlaw-2825	687	2	they	they	PRON
taxlaw-2825	687	3	are	be	AUX
taxlaw-2825	687	4	instead	instead	ADV
taxlaw-2825	687	5	given	give	VERB
taxlaw-2825	687	6	the	the	DET
taxlaw-2825	687	7	same	same	ADJ
taxlaw-2825	687	8	status	status	NOUN
taxlaw-2825	687	9	as	as	SCONJ
taxlaw-2825	687	10	internally	internally	ADV
taxlaw-2825	687	11	adopted	adopt	VERB
taxlaw-2825	687	12	congressional	congressional	ADJ
taxlaw-2825	687	13	budget	budget	NOUN
taxlaw-2825	687	14	rules	rule	NOUN
taxlaw-2825	687	15	.	.	PUNCT
taxlaw-2825	688	1	151	151	NUM
taxlaw-2825	688	2	as	as	ADP
taxlaw-2825	688	3	such	such	ADJ
taxlaw-2825	688	4	,	,	PUNCT
taxlaw-2825	688	5	either	either	CCONJ
taxlaw-2825	688	6	the	the	DET
taxlaw-2825	688	7	house	house	NOUN
taxlaw-2825	688	8	of	of	ADP
taxlaw-2825	688	9	representatives	representative	NOUN
taxlaw-2825	688	10	or	or	CCONJ
taxlaw-2825	688	11	the	the	DET
taxlaw-2825	688	12	senate	senate	PROPN
taxlaw-2825	688	13	may	may	AUX
taxlaw-2825	688	14	at	at	ADP
taxlaw-2825	688	15	any	any	DET
taxlaw-2825	688	16	time	time	NOUN
taxlaw-2825	688	17	modify	modify	VERB
taxlaw-2825	688	18	or	or	CCONJ
taxlaw-2825	688	19	waive	waive	VERB
taxlaw-2825	688	20	the	the	DET
taxlaw-2825	688	21	application	application	NOUN
taxlaw-2825	688	22	of	of	ADP
taxlaw-2825	688	23	internal	internal	ADJ
taxlaw-2825	688	24	procedural	procedural	ADJ
taxlaw-2825	688	25	rules	rule	NOUN
taxlaw-2825	688	26	.	.	PUNCT
taxlaw-2825	689	1	152	152	NUM
taxlaw-2825	689	2	nevertheless	nevertheless	ADV
taxlaw-2825	689	3	,	,	PUNCT
taxlaw-2825	689	4	the	the	DET
taxlaw-2825	689	5	budget	budget	NOUN
taxlaw-2825	689	6	rules	rule	NOUN
taxlaw-2825	689	7	are	be	AUX
taxlaw-2825	689	8	still	still	ADV
taxlaw-2825	689	9	believed	believe	VERB
taxlaw-2825	689	10	to	to	PART
taxlaw-2825	689	11	have	have	VERB
taxlaw-2825	689	12	some	some	DET
taxlaw-2825	689	13	effect	effect	NOUN
taxlaw-2825	689	14	as	as	ADP
taxlaw-2825	689	15	precommitment	precommitment	NOUN
taxlaw-2825	689	16	devices	device	NOUN
taxlaw-2825	689	17	and	and	CCONJ
taxlaw-2825	689	18	in	in	ADP
taxlaw-2825	689	19	fact	fact	NOUN
taxlaw-2825	689	20	affect	affect	VERB
taxlaw-2825	689	21	legislative	legislative	ADJ
taxlaw-2825	689	22	outcomes	outcome	NOUN
taxlaw-2825	689	23	.	.	PUNCT
taxlaw-2825	690	1	153	153	NUM
taxlaw-2825	690	2	therefore	therefore	ADV
taxlaw-2825	690	3	,	,	PUNCT
taxlaw-2825	690	4	it	it	PRON
taxlaw-2825	690	5	is	be	AUX
taxlaw-2825	690	6	reasonable	reasonable	ADJ
taxlaw-2825	690	7	to	to	PART
taxlaw-2825	690	8	assume	assume	VERB
taxlaw-2825	690	9	that	that	SCONJ
taxlaw-2825	690	10	the	the	DET
taxlaw-2825	690	11	proposed	propose	VERB
taxlaw-2825	690	12	modifications	modification	NOUN
taxlaw-2825	690	13	to	to	ADP
taxlaw-2825	690	14	the	the	DET
taxlaw-2825	690	15	existing	exist	VERB
taxlaw-2825	690	16	budget	budget	NOUN
taxlaw-2825	690	17	rules	rule	NOUN
taxlaw-2825	690	18	will	will	AUX
taxlaw-2825	690	19	affect	affect	VERB
taxlaw-2825	690	20	the	the	DET
taxlaw-2825	690	21	legislative	legislative	ADJ
taxlaw-2825	690	22	budget	budget	NOUN
taxlaw-2825	690	23	process	process	NOUN
taxlaw-2825	690	24	as	as	ADV
taxlaw-2825	690	25	well	well	ADV
taxlaw-2825	690	26	.	.	PUNCT
taxlaw-2825	691	1	another	another	DET
taxlaw-2825	691	2	potential	potential	ADJ
taxlaw-2825	691	3	criticism	criticism	NOUN
taxlaw-2825	691	4	of	of	ADP
taxlaw-2825	691	5	the	the	DET
taxlaw-2825	691	6	proposed	propose	VERB
taxlaw-2825	691	7	budgetary	budgetary	ADJ
taxlaw-2825	691	8	framework	framework	NOUN
taxlaw-2825	691	9	is	be	AUX
taxlaw-2825	691	10	that	that	SCONJ
taxlaw-2825	691	11	it	it	PRON
taxlaw-2825	691	12	is	be	AUX
taxlaw-2825	691	13	a	a	DET
taxlaw-2825	691	14	second	second	ADV
taxlaw-2825	691	15	-	-	PUNCT
taxlaw-2825	691	16	best	good	ADJ
taxlaw-2825	691	17	solution	solution	NOUN
taxlaw-2825	691	18	to	to	ADP
taxlaw-2825	691	19	universal	universal	ADJ
taxlaw-2825	691	20	tax	tax	NOUN
taxlaw-2825	691	21	reform	reform	NOUN
taxlaw-2825	691	22	.	.	PUNCT
taxlaw-2825	692	1	tax	tax	NOUN
taxlaw-2825	692	2	reform	reform	NOUN
taxlaw-2825	692	3	would	would	AUX
taxlaw-2825	692	4	be	be	AUX
taxlaw-2825	692	5	the	the	DET
taxlaw-2825	692	6	ideal	ideal	ADJ
taxlaw-2825	692	7	way	way	NOUN
taxlaw-2825	692	8	to	to	PART
taxlaw-2825	692	9	deal	deal	VERB
taxlaw-2825	692	10	with	with	ADP
taxlaw-2825	692	11	many	many	ADJ
taxlaw-2825	692	12	of	of	ADP
taxlaw-2825	692	13	the	the	DET
taxlaw-2825	692	14	underlying	underlying	ADJ
taxlaw-2825	692	15	issues	issue	NOUN
taxlaw-2825	692	16	with	with	ADP
taxlaw-2825	692	17	the	the	DET
taxlaw-2825	692	18	budget	budget	NOUN
taxlaw-2825	692	19	process	process	NOUN
taxlaw-2825	692	20	and	and	CCONJ
taxlaw-2825	692	21	would	would	AUX
taxlaw-2825	692	22	help	help	VERB
taxlaw-2825	692	23	stabilize	stabilize	VERB
taxlaw-2825	692	24	,	,	PUNCT
taxlaw-2825	692	25	at	at	ADP
taxlaw-2825	692	26	least	least	ADJ
taxlaw-2825	692	27	temporarily	temporarily	ADV
taxlaw-2825	692	28	,	,	PUNCT
taxlaw-2825	692	29	the	the	DET
taxlaw-2825	692	30	tax	tax	NOUN
taxlaw-2825	692	31	laws	law	NOUN
taxlaw-2825	692	32	.	.	PUNCT
taxlaw-2825	693	1	however	however	ADV
taxlaw-2825	693	2	,	,	PUNCT
taxlaw-2825	693	3	the	the	DET
taxlaw-2825	693	4	likelihood	likelihood	NOUN
taxlaw-2825	693	5	of	of	ADP
taxlaw-2825	693	6	a	a	DET
taxlaw-2825	693	7	complete	complete	ADJ
taxlaw-2825	693	8	overhaul	overhaul	NOUN
taxlaw-2825	693	9	of	of	ADP
taxlaw-2825	693	10	the	the	DET
taxlaw-2825	693	11	tax	tax	NOUN
taxlaw-2825	693	12	code	code	NOUN
taxlaw-2825	693	13	happening	happen	VERB
taxlaw-2825	693	14	in	in	ADP
taxlaw-2825	693	15	the	the	DET
taxlaw-2825	693	16	near	near	ADJ
taxlaw-2825	693	17	future	future	NOUN
taxlaw-2825	693	18	is	be	AUX
taxlaw-2825	693	19	unclear	unclear	ADJ
taxlaw-2825	693	20	at	at	ADV
taxlaw-2825	693	21	best	good	ADJ
taxlaw-2825	693	22	.	.	PUNCT
taxlaw-2825	694	1	154	154	NUM
taxlaw-2825	694	2	even	even	ADV
taxlaw-2825	694	3	if	if	SCONJ
taxlaw-2825	694	4	the	the	DET
taxlaw-2825	694	5	tax	tax	NOUN
taxlaw-2825	694	6	laws	law	NOUN
taxlaw-2825	694	7	were	be	AUX
taxlaw-2825	694	8	completely	completely	ADV
taxlaw-2825	694	9	updated	update	VERB
taxlaw-2825	694	10	,	,	PUNCT
taxlaw-2825	694	11	that	that	DET
taxlaw-2825	694	12	solution	solution	NOUN
taxlaw-2825	694	13	by	by	ADP
taxlaw-2825	694	14	itself	itself	PRON
taxlaw-2825	694	15	is	be	AUX
taxlaw-2825	694	16	also	also	ADV
taxlaw-2825	694	17	incomplete	incomplete	ADJ
taxlaw-2825	694	18	.	.	PUNCT
taxlaw-2825	695	1	inevitably	inevitably	ADV
taxlaw-2825	695	2	,	,	PUNCT
taxlaw-2825	695	3	new	new	ADJ
taxlaw-2825	695	4	tax	tax	NOUN
taxlaw-2825	695	5	148	148	NUM
taxlaw-2825	695	6	see	see	VERB
taxlaw-2825	695	7	supra	supra	ADJ
taxlaw-2825	695	8	discussion	discussion	NOUN
taxlaw-2825	695	9	in	in	ADP
taxlaw-2825	695	10	part	part	NOUN
taxlaw-2825	695	11	iii.b	iii.b	X
taxlaw-2825	695	12	.	.	NOUN
taxlaw-2825	695	13	149	149	NUM
taxlaw-2825	695	14	kysar	kysar	NOUN
taxlaw-2825	695	15	,	,	PUNCT
taxlaw-2825	695	16	supra	supra	PROPN
taxlaw-2825	695	17	note	note	NOUN
taxlaw-2825	695	18	3	3	NUM
taxlaw-2825	695	19	,	,	PUNCT
taxlaw-2825	695	20	at	at	ADP
taxlaw-2825	695	21	1020	1020	NUM
taxlaw-2825	695	22	.	.	PUNCT
taxlaw-2825	696	1	but	but	CCONJ
taxlaw-2825	696	2	see	see	VERB
taxlaw-2825	696	3	yin	yin	PROPN
taxlaw-2825	696	4	,	,	PUNCT
taxlaw-2825	696	5	supra	supra	PROPN
taxlaw-2825	696	6	note	note	PROPN
taxlaw-2825	696	7	5	5	NUM
taxlaw-2825	696	8	,	,	PUNCT
taxlaw-2825	696	9	at	at	ADP
taxlaw-2825	696	10	244	244	NUM
taxlaw-2825	696	11	(	(	PUNCT
taxlaw-2825	696	12	arguing	argue	VERB
taxlaw-2825	696	13	that	that	SCONJ
taxlaw-2825	696	14	even	even	ADV
taxlaw-2825	696	15	if	if	SCONJ
taxlaw-2825	696	16	“	"	PUNCT
taxlaw-2825	696	17	a	a	DET
taxlaw-2825	696	18	credible	credible	ADJ
taxlaw-2825	696	19	threat	threat	NOUN
taxlaw-2825	696	20	could	could	AUX
taxlaw-2825	696	21	be	be	AUX
taxlaw-2825	696	22	made	make	VERB
taxlaw-2825	696	23	relatively	relatively	ADV
taxlaw-2825	696	24	costlessly	costlessly	ADV
taxlaw-2825	696	25	through	through	ADV
taxlaw-2825	696	26	,	,	PUNCT
taxlaw-2825	696	27	for	for	ADP
taxlaw-2825	696	28	example	example	NOUN
taxlaw-2825	696	29	,	,	PUNCT
taxlaw-2825	696	30	the	the	DET
taxlaw-2825	696	31	mere	mere	ADJ
taxlaw-2825	696	32	sponsorship	sponsorship	NOUN
taxlaw-2825	696	33	of	of	ADP
taxlaw-2825	696	34	a	a	DET
taxlaw-2825	696	35	bill	bill	NOUN
taxlaw-2825	696	36	or	or	CCONJ
taxlaw-2825	696	37	issuance	issuance	NOUN
taxlaw-2825	696	38	of	of	ADP
taxlaw-2825	696	39	a	a	DET
taxlaw-2825	696	40	press	press	NOUN
taxlaw-2825	696	41	release	release	NOUN
taxlaw-2825	696	42	,	,	PUNCT
taxlaw-2825	696	43	it	it	PRON
taxlaw-2825	696	44	is	be	AUX
taxlaw-2825	696	45	not	not	PART
taxlaw-2825	696	46	clear	clear	ADJ
taxlaw-2825	696	47	why	why	SCONJ
taxlaw-2825	696	48	legislators	legislator	NOUN
taxlaw-2825	696	49	would	would	AUX
taxlaw-2825	696	50	prefer	prefer	VERB
taxlaw-2825	696	51	to	to	PART
taxlaw-2825	696	52	threaten	threaten	VERB
taxlaw-2825	696	53	temporary	temporary	ADJ
taxlaw-2825	696	54	,	,	PUNCT
taxlaw-2825	696	55	as	as	SCONJ
taxlaw-2825	696	56	opposed	oppose	VERB
taxlaw-2825	696	57	to	to	ADP
taxlaw-2825	696	58	permanent	permanent	ADJ
taxlaw-2825	696	59	,	,	PUNCT
taxlaw-2825	696	60	action	action	NOUN
taxlaw-2825	696	61	.	.	PUNCT
taxlaw-2825	697	1	the	the	DET
taxlaw-2825	697	2	latter	latter	ADJ
taxlaw-2825	697	3	would	would	AUX
taxlaw-2825	697	4	presumably	presumably	ADV
taxlaw-2825	697	5	present	present	VERB
taxlaw-2825	697	6	a	a	DET
taxlaw-2825	697	7	more	more	ADV
taxlaw-2825	697	8	harmful	harmful	ADJ
taxlaw-2825	697	9	outcome	outcome	NOUN
taxlaw-2825	697	10	to	to	ADP
taxlaw-2825	697	11	the	the	DET
taxlaw-2825	697	12	interested	interested	ADJ
taxlaw-2825	697	13	groups	group	NOUN
taxlaw-2825	697	14	and	and	CCONJ
taxlaw-2825	697	15	therefore	therefore	ADV
taxlaw-2825	697	16	should	should	AUX
taxlaw-2825	697	17	generate	generate	VERB
taxlaw-2825	697	18	greater	great	ADJ
taxlaw-2825	697	19	returns	return	NOUN
taxlaw-2825	697	20	to	to	PART
taxlaw-2825	697	21	forestall	forestall	VERB
taxlaw-2825	697	22	the	the	DET
taxlaw-2825	697	23	threatened	threatened	ADJ
taxlaw-2825	697	24	action	action	NOUN
taxlaw-2825	697	25	.	.	PUNCT
taxlaw-2825	697	26	”	"	PUNCT
taxlaw-2825	697	27	)	)	PUNCT
taxlaw-2825	697	28	.	.	PUNCT
taxlaw-2825	698	1	150	150	NUM
taxlaw-2825	698	2	the	the	DET
taxlaw-2825	698	3	supreme	supreme	PROPN
taxlaw-2825	698	4	court	court	PROPN
taxlaw-2825	698	5	has	have	AUX
taxlaw-2825	698	6	given	give	VERB
taxlaw-2825	698	7	special	special	ADJ
taxlaw-2825	698	8	deference	deference	NOUN
taxlaw-2825	698	9	to	to	ADP
taxlaw-2825	698	10	these	these	DET
taxlaw-2825	698	11	congressional	congressional	ADJ
taxlaw-2825	698	12	framework	framework	NOUN
taxlaw-2825	698	13	rules	rule	NOUN
taxlaw-2825	698	14	due	due	ADP
taxlaw-2825	698	15	to	to	ADP
taxlaw-2825	698	16	concerns	concern	NOUN
taxlaw-2825	698	17	about	about	ADP
taxlaw-2825	698	18	separation	separation	NOUN
taxlaw-2825	698	19	of	of	ADP
taxlaw-2825	698	20	powers	power	NOUN
taxlaw-2825	698	21	and	and	CCONJ
taxlaw-2825	698	22	the	the	DET
taxlaw-2825	698	23	rulemaking	rulemake	VERB
taxlaw-2825	698	24	clause	clause	NOUN
taxlaw-2825	698	25	of	of	ADP
taxlaw-2825	698	26	the	the	DET
taxlaw-2825	698	27	constitution	constitution	NOUN
taxlaw-2825	698	28	.	.	PUNCT
taxlaw-2825	699	1	kysar	kysar	PROPN
taxlaw-2825	699	2	,	,	PUNCT
taxlaw-2825	699	3	supra	supra	PROPN
taxlaw-2825	699	4	note	note	NOUN
taxlaw-2825	699	5	3	3	NUM
taxlaw-2825	699	6	,	,	PUNCT
taxlaw-2825	699	7	at	at	ADP
taxlaw-2825	699	8	1022	1022	NUM
taxlaw-2825	699	9	.	.	PUNCT
taxlaw-2825	700	1	151	151	NUM
taxlaw-2825	700	2	i	i	NOUN
taxlaw-2825	700	3	d.	d.	PROPN
taxlaw-2825	700	4	152	152	NUM
taxlaw-2825	700	5	in	in	ADP
taxlaw-2825	700	6	fact	fact	NOUN
taxlaw-2825	700	7	,	,	PUNCT
taxlaw-2825	700	8	when	when	SCONJ
taxlaw-2825	700	9	senator	senator	PROPN
taxlaw-2825	700	10	byrd	byrd	PROPN
taxlaw-2825	700	11	proposed	propose	VERB
taxlaw-2825	700	12	his	his	PRON
taxlaw-2825	700	13	amendment	amendment	NOUN
taxlaw-2825	700	14	(	(	PUNCT
taxlaw-2825	700	15	the	the	DET
taxlaw-2825	700	16	byrd	byrd	PROPN
taxlaw-2825	700	17	rule	rule	PROPN
taxlaw-2825	700	18	)	)	PUNCT
taxlaw-2825	700	19	to	to	ADP
taxlaw-2825	700	20	the	the	DET
taxlaw-2825	700	21	budget	budget	NOUN
taxlaw-2825	700	22	act	act	NOUN
taxlaw-2825	700	23	in	in	ADP
taxlaw-2825	700	24	order	order	NOUN
taxlaw-2825	700	25	to	to	PART
taxlaw-2825	700	26	impose	impose	VERB
taxlaw-2825	700	27	restraint	restraint	NOUN
taxlaw-2825	700	28	on	on	ADP
taxlaw-2825	700	29	the	the	DET
taxlaw-2825	700	30	senate	senate	PROPN
taxlaw-2825	700	31	’s	’s	PART
taxlaw-2825	700	32	growing	grow	VERB
taxlaw-2825	700	33	practice	practice	NOUN
taxlaw-2825	700	34	of	of	ADP
taxlaw-2825	700	35	adding	add	VERB
taxlaw-2825	700	36	extraneous	extraneous	ADJ
taxlaw-2825	700	37	items	item	NOUN
taxlaw-2825	700	38	to	to	ADP
taxlaw-2825	700	39	reconciliation	reconciliation	NOUN
taxlaw-2825	700	40	bills	bill	NOUN
taxlaw-2825	700	41	,	,	PUNCT
taxlaw-2825	700	42	it	it	PRON
taxlaw-2825	700	43	was	be	AUX
taxlaw-2825	700	44	approved	approve	VERB
taxlaw-2825	700	45	by	by	ADP
taxlaw-2825	700	46	a	a	DET
taxlaw-2825	700	47	vote	vote	NOUN
taxlaw-2825	700	48	of	of	ADP
taxlaw-2825	700	49	96	96	NUM
taxlaw-2825	700	50	-	-	SYM
taxlaw-2825	700	51	0	0	NUM
taxlaw-2825	700	52	.	.	PUNCT
taxlaw-2825	701	1	michael	michael	PROPN
taxlaw-2825	701	2	w.	w.	PROPN
taxlaw-2825	701	3	evans	evans	PROPN
taxlaw-2825	701	4	,	,	PUNCT
taxlaw-2825	701	5	the	the	DET
taxlaw-2825	701	6	budget	budget	NOUN
taxlaw-2825	701	7	process	process	NOUN
taxlaw-2825	701	8	and	and	CCONJ
taxlaw-2825	701	9	the	the	DET
taxlaw-2825	701	10	“	"	PUNCT
taxlaw-2825	701	11	sunset	sunset	NOUN
taxlaw-2825	701	12	”	"	PUNCT
taxlaw-2825	701	13	provision	provision	NOUN
taxlaw-2825	701	14	of	of	ADP
taxlaw-2825	701	15	the	the	DET
taxlaw-2825	701	16	2001	2001	NUM
taxlaw-2825	701	17	tax	tax	NOUN
taxlaw-2825	701	18	law	law	NOUN
taxlaw-2825	701	19	,	,	PUNCT
taxlaw-2825	701	20	99	99	NUM
taxlaw-2825	701	21	tax	tax	NOUN
taxlaw-2825	701	22	notes	note	NOUN
taxlaw-2825	701	23	405	405	NUM
taxlaw-2825	701	24	,	,	PUNCT
taxlaw-2825	701	25	409	409	NUM
taxlaw-2825	701	26	(	(	PUNCT
taxlaw-2825	701	27	apr	apr	PROPN
taxlaw-2825	701	28	.	.	PROPN
taxlaw-2825	701	29	21	21	NUM
taxlaw-2825	701	30	,	,	PUNCT
taxlaw-2825	701	31	2003	2003	NUM
taxlaw-2825	701	32	)	)	PUNCT
taxlaw-2825	701	33	,	,	PUNCT
taxlaw-2825	701	34	citing	cite	VERB
taxlaw-2825	701	35	131	131	NUM
taxlaw-2825	701	36	cong	cong	NOUN
taxlaw-2825	701	37	.	.	PUNCT
taxlaw-2825	702	1	rec	rec	PROPN
taxlaw-2825	702	2	.	.	PROPN
taxlaw-2825	702	3	28974	28974	NUM
taxlaw-2825	702	4	(	(	PUNCT
taxlaw-2825	702	5	oct	oct	PROPN
taxlaw-2825	702	6	.	.	PROPN
taxlaw-2825	702	7	24	24	NUM
taxlaw-2825	702	8	,	,	PUNCT
taxlaw-2825	702	9	1985	1985	NUM
taxlaw-2825	702	10	)	)	PUNCT
taxlaw-2825	702	11	.	.	PUNCT
taxlaw-2825	703	1	not	not	PART
taxlaw-2825	703	2	only	only	ADV
taxlaw-2825	703	3	did	do	AUX
taxlaw-2825	703	4	senators	senator	NOUN
taxlaw-2825	703	5	overwhelmingly	overwhelmingly	ADV
taxlaw-2825	703	6	decide	decide	VERB
taxlaw-2825	703	7	to	to	PART
taxlaw-2825	703	8	subject	subject	VERB
taxlaw-2825	703	9	themselves	themselves	PRON
taxlaw-2825	703	10	to	to	ADP
taxlaw-2825	703	11	a	a	DET
taxlaw-2825	703	12	precommitment	precommitment	ADJ
taxlaw-2825	703	13	device	device	NOUN
taxlaw-2825	703	14	,	,	PUNCT
taxlaw-2825	703	15	but	but	CCONJ
taxlaw-2825	703	16	also	also	ADV
taxlaw-2825	703	17	since	since	SCONJ
taxlaw-2825	703	18	that	that	DET
taxlaw-2825	703	19	time	time	NOUN
taxlaw-2825	703	20	they	they	PRON
taxlaw-2825	703	21	have	have	AUX
taxlaw-2825	703	22	followed	follow	VERB
taxlaw-2825	703	23	the	the	DET
taxlaw-2825	703	24	letter	letter	NOUN
taxlaw-2825	703	25	of	of	ADP
taxlaw-2825	703	26	the	the	DET
taxlaw-2825	703	27	rule	rule	NOUN
taxlaw-2825	703	28	(	(	PUNCT
taxlaw-2825	703	29	even	even	ADV
taxlaw-2825	703	30	though	though	SCONJ
taxlaw-2825	703	31	they	they	PRON
taxlaw-2825	703	32	have	have	AUX
taxlaw-2825	703	33	repeatedly	repeatedly	ADV
taxlaw-2825	703	34	used	use	VERB
taxlaw-2825	703	35	sunset	sunset	NOUN
taxlaw-2825	703	36	legislation	legislation	NOUN
taxlaw-2825	703	37	to	to	PART
taxlaw-2825	703	38	undermine	undermine	VERB
taxlaw-2825	703	39	the	the	DET
taxlaw-2825	703	40	purported	purport	VERB
taxlaw-2825	703	41	spirit	spirit	NOUN
taxlaw-2825	703	42	of	of	ADP
taxlaw-2825	703	43	the	the	DET
taxlaw-2825	703	44	rule	rule	NOUN
taxlaw-2825	703	45	)	)	PUNCT
taxlaw-2825	703	46	.	.	PUNCT
taxlaw-2825	704	1	see	see	VERB
taxlaw-2825	704	2	also	also	ADV
taxlaw-2825	704	3	kleinbard	kleinbard	ADJ
taxlaw-2825	704	4	,	,	PUNCT
taxlaw-2825	704	5	supra	supra	ADJ
taxlaw-2825	704	6	note	note	NOUN
taxlaw-2825	704	7	6	6	NUM
taxlaw-2825	704	8	,	,	PUNCT
taxlaw-2825	704	9	at	at	ADP
taxlaw-2825	704	10	6	6	NUM
taxlaw-2825	704	11	-	-	SYM
taxlaw-2825	704	12	7	7	NUM
taxlaw-2825	704	13	.	.	NUM
taxlaw-2825	704	14	153	153	NUM
taxlaw-2825	705	1	i	i	PRON
taxlaw-2825	705	2	d.	d.	PROPN
taxlaw-2825	705	3	at	at	ADP
taxlaw-2825	705	4	6	6	NUM
taxlaw-2825	705	5	.	.	NOUN
taxlaw-2825	705	6	154	154	NUM
taxlaw-2825	705	7	although	although	SCONJ
taxlaw-2825	705	8	there	there	PRON
taxlaw-2825	705	9	is	be	VERB
taxlaw-2825	705	10	always	always	ADV
taxlaw-2825	705	11	a	a	DET
taxlaw-2825	705	12	seemingly	seemingly	ADV
taxlaw-2825	705	13	growing	grow	VERB
taxlaw-2825	705	14	push	push	NOUN
taxlaw-2825	705	15	for	for	ADP
taxlaw-2825	705	16	tax	tax	NOUN
taxlaw-2825	705	17	reform	reform	NOUN
taxlaw-2825	705	18	,	,	PUNCT
taxlaw-2825	705	19	the	the	DET
taxlaw-2825	705	20	internal	internal	ADJ
taxlaw-2825	705	21	revenue	revenue	NOUN
taxlaw-2825	705	22	code	code	NOUN
taxlaw-2825	705	23	has	have	AUX
taxlaw-2825	705	24	not	not	PART
taxlaw-2825	705	25	been	be	AUX
taxlaw-2825	705	26	overhauled	overhaul	VERB
taxlaw-2825	705	27	since	since	SCONJ
taxlaw-2825	705	28	1986	1986	NUM
taxlaw-2825	705	29	.	.	PUNCT
taxlaw-2825	706	1	32	32	NUM
taxlaw-2825	706	2	columbia	columbia	PROPN
taxlaw-2825	706	3	journal	journal	PROPN
taxlaw-2825	706	4	of	of	ADP
taxlaw-2825	706	5	tax	tax	NOUN
taxlaw-2825	706	6	law	law	NOUN
taxlaw-2825	706	7	[	[	X
taxlaw-2825	706	8	vol.6:1	vol.6:1	NOUN
taxlaw-2825	706	9	expenditure	expenditure	NOUN
taxlaw-2825	706	10	provisions	provision	NOUN
taxlaw-2825	706	11	would	would	AUX
taxlaw-2825	706	12	be	be	AUX
taxlaw-2825	706	13	introduced	introduce	VERB
taxlaw-2825	706	14	and	and	CCONJ
taxlaw-2825	706	15	a	a	DET
taxlaw-2825	706	16	firm	firm	ADJ
taxlaw-2825	706	17	procedural	procedural	ADJ
taxlaw-2825	706	18	framework	framework	NOUN
taxlaw-2825	706	19	would	would	AUX
taxlaw-2825	706	20	still	still	ADV
taxlaw-2825	706	21	need	need	VERB
taxlaw-2825	706	22	to	to	PART
taxlaw-2825	706	23	be	be	AUX
taxlaw-2825	706	24	in	in	ADP
taxlaw-2825	706	25	place	place	NOUN
taxlaw-2825	706	26	in	in	ADP
taxlaw-2825	706	27	order	order	NOUN
taxlaw-2825	706	28	to	to	PART
taxlaw-2825	706	29	prevent	prevent	VERB
taxlaw-2825	706	30	the	the	DET
taxlaw-2825	706	31	newly	newly	ADV
taxlaw-2825	706	32	reformed	reform	VERB
taxlaw-2825	706	33	tax	tax	NOUN
taxlaw-2825	706	34	laws	law	NOUN
taxlaw-2825	706	35	from	from	ADP
taxlaw-2825	706	36	devolving	devolve	VERB
taxlaw-2825	706	37	back	back	ADV
taxlaw-2825	706	38	to	to	ADP
taxlaw-2825	706	39	their	their	PRON
taxlaw-2825	706	40	present	present	ADJ
taxlaw-2825	706	41	state	state	NOUN
taxlaw-2825	706	42	.	.	PUNCT
taxlaw-2825	707	1	new	new	ADJ
taxlaw-2825	707	2	rules	rule	NOUN
taxlaw-2825	707	3	would	would	AUX
taxlaw-2825	707	4	be	be	AUX
taxlaw-2825	707	5	subject	subject	ADJ
taxlaw-2825	707	6	to	to	ADP
taxlaw-2825	707	7	the	the	DET
taxlaw-2825	707	8	same	same	ADJ
taxlaw-2825	707	9	budgetary	budgetary	ADJ
taxlaw-2825	707	10	pressures	pressure	NOUN
taxlaw-2825	707	11	that	that	PRON
taxlaw-2825	707	12	exist	exist	VERB
taxlaw-2825	707	13	under	under	ADP
taxlaw-2825	707	14	the	the	DET
taxlaw-2825	707	15	present	present	ADJ
taxlaw-2825	707	16	law	law	NOUN
taxlaw-2825	707	17	,	,	PUNCT
taxlaw-2825	707	18	and	and	CCONJ
taxlaw-2825	707	19	the	the	DET
taxlaw-2825	707	20	proposed	propose	VERB
taxlaw-2825	707	21	rules	rule	NOUN
taxlaw-2825	707	22	would	would	AUX
taxlaw-2825	707	23	help	help	VERB
taxlaw-2825	707	24	maintain	maintain	VERB
taxlaw-2825	707	25	any	any	DET
taxlaw-2825	707	26	ground	ground	NOUN
taxlaw-2825	707	27	gained	gain	VERB
taxlaw-2825	707	28	with	with	ADP
taxlaw-2825	707	29	a	a	DET
taxlaw-2825	707	30	new	new	ADJ
taxlaw-2825	707	31	tax	tax	NOUN
taxlaw-2825	707	32	regime	regime	NOUN
taxlaw-2825	707	33	.	.	PUNCT
taxlaw-2825	708	1	v.	v.	ADP
taxlaw-2825	708	2	conclusion	conclusion	NOUN
taxlaw-2825	708	3	the	the	DET
taxlaw-2825	708	4	increased	increase	VERB
taxlaw-2825	708	5	use	use	NOUN
taxlaw-2825	708	6	of	of	ADP
taxlaw-2825	708	7	temporary	temporary	ADJ
taxlaw-2825	708	8	tax	tax	NOUN
taxlaw-2825	708	9	expenditures	expenditure	NOUN
taxlaw-2825	708	10	by	by	ADP
taxlaw-2825	708	11	lawmakers	lawmaker	NOUN
taxlaw-2825	708	12	has	have	AUX
taxlaw-2825	708	13	exposed	expose	VERB
taxlaw-2825	708	14	defects	defect	NOUN
taxlaw-2825	708	15	in	in	ADP
taxlaw-2825	708	16	the	the	DET
taxlaw-2825	708	17	underlying	underlie	VERB
taxlaw-2825	708	18	legislative	legislative	ADJ
taxlaw-2825	708	19	budget	budget	NOUN
taxlaw-2825	708	20	rules	rule	NOUN
taxlaw-2825	708	21	.	.	PUNCT
taxlaw-2825	709	1	lawmakers	lawmaker	NOUN
taxlaw-2825	709	2	are	be	AUX
taxlaw-2825	709	3	able	able	ADJ
taxlaw-2825	709	4	to	to	PART
taxlaw-2825	709	5	use	use	VERB
taxlaw-2825	709	6	combinations	combination	NOUN
taxlaw-2825	709	7	of	of	ADP
taxlaw-2825	709	8	sunsets	sunset	NOUN
taxlaw-2825	709	9	,	,	PUNCT
taxlaw-2825	709	10	phase	phase	NOUN
taxlaw-2825	709	11	-	-	PUNCT
taxlaw-2825	709	12	ins	in	NOUN
taxlaw-2825	709	13	,	,	PUNCT
taxlaw-2825	709	14	sliding	slide	VERB
taxlaw-2825	709	15	budget	budget	NOUN
taxlaw-2825	709	16	windows	window	NOUN
taxlaw-2825	709	17	,	,	PUNCT
taxlaw-2825	709	18	and	and	CCONJ
taxlaw-2825	709	19	baseline	baseline	NOUN
taxlaw-2825	709	20	manipulations	manipulation	NOUN
taxlaw-2825	709	21	in	in	ADP
taxlaw-2825	709	22	order	order	NOUN
taxlaw-2825	709	23	to	to	PART
taxlaw-2825	709	24	diminish	diminish	VERB
taxlaw-2825	709	25	and	and	CCONJ
taxlaw-2825	709	26	obscure	obscure	VERB
taxlaw-2825	709	27	the	the	DET
taxlaw-2825	709	28	true	true	ADJ
taxlaw-2825	709	29	projected	project	VERB
taxlaw-2825	709	30	cost	cost	NOUN
taxlaw-2825	709	31	of	of	ADP
taxlaw-2825	709	32	their	their	PRON
taxlaw-2825	709	33	proposals	proposal	NOUN
taxlaw-2825	709	34	.	.	PUNCT
taxlaw-2825	710	1	although	although	SCONJ
taxlaw-2825	710	2	congress	congress	PROPN
taxlaw-2825	710	3	is	be	AUX
taxlaw-2825	710	4	ultimately	ultimately	ADV
taxlaw-2825	710	5	left	leave	VERB
taxlaw-2825	710	6	in	in	ADP
taxlaw-2825	710	7	the	the	DET
taxlaw-2825	710	8	position	position	NOUN
taxlaw-2825	710	9	of	of	ADP
taxlaw-2825	710	10	having	have	VERB
taxlaw-2825	710	11	to	to	PART
taxlaw-2825	710	12	police	police	VERB
taxlaw-2825	710	13	itself	itself	PRON
taxlaw-2825	710	14	in	in	ADP
taxlaw-2825	710	15	order	order	NOUN
taxlaw-2825	710	16	to	to	PART
taxlaw-2825	710	17	regain	regain	VERB
taxlaw-2825	710	18	more	more	ADJ
taxlaw-2825	710	19	fiscal	fiscal	ADJ
taxlaw-2825	710	20	restraint	restraint	NOUN
taxlaw-2825	710	21	,	,	PUNCT
taxlaw-2825	710	22	by	by	ADP
taxlaw-2825	710	23	using	use	VERB
taxlaw-2825	710	24	strategically	strategically	ADV
taxlaw-2825	710	25	tailored	tailor	VERB
taxlaw-2825	710	26	precommitment	precommitment	NOUN
taxlaw-2825	710	27	devices	device	NOUN
taxlaw-2825	710	28	,	,	PUNCT
taxlaw-2825	710	29	it	it	PRON
taxlaw-2825	710	30	may	may	AUX
taxlaw-2825	710	31	be	be	AUX
taxlaw-2825	710	32	able	able	ADJ
taxlaw-2825	710	33	to	to	PART
taxlaw-2825	710	34	achieve	achieve	VERB
taxlaw-2825	710	35	more	more	ADJ
taxlaw-2825	710	36	sound	sound	ADJ
taxlaw-2825	710	37	legislative	legislative	ADJ
taxlaw-2825	710	38	outcomes	outcome	NOUN
taxlaw-2825	710	39	.	.	PUNCT
taxlaw-2825	711	1	indeed	indeed	ADV
taxlaw-2825	711	2	,	,	PUNCT
taxlaw-2825	711	3	implementation	implementation	NOUN
taxlaw-2825	711	4	of	of	ADP
taxlaw-2825	711	5	more	more	ADV
taxlaw-2825	711	6	nuanced	nuanced	ADJ
taxlaw-2825	711	7	budget	budget	NOUN
taxlaw-2825	711	8	rules	rule	NOUN
taxlaw-2825	711	9	is	be	AUX
taxlaw-2825	711	10	necessary	necessary	ADJ
taxlaw-2825	711	11	in	in	ADP
taxlaw-2825	711	12	order	order	NOUN
taxlaw-2825	711	13	to	to	PART
taxlaw-2825	711	14	better	well	ADV
taxlaw-2825	711	15	combat	combat	VERB
taxlaw-2825	711	16	the	the	DET
taxlaw-2825	711	17	countervailing	countervail	VERB
taxlaw-2825	711	18	pressures	pressure	NOUN
taxlaw-2825	711	19	that	that	SCONJ
taxlaw-2825	711	20	lawmakers	lawmaker	NOUN
taxlaw-2825	711	21	face	face	VERB
taxlaw-2825	711	22	from	from	ADP
taxlaw-2825	711	23	well	well	ADV
taxlaw-2825	711	24	organized	organize	VERB
taxlaw-2825	711	25	special	special	ADJ
taxlaw-2825	711	26	interest	interest	NOUN
taxlaw-2825	711	27	forces	force	NOUN
taxlaw-2825	711	28	and	and	CCONJ
taxlaw-2825	711	29	to	to	PART
taxlaw-2825	711	30	ensure	ensure	VERB
taxlaw-2825	711	31	that	that	SCONJ
taxlaw-2825	711	32	congress	congress	PROPN
taxlaw-2825	711	33	is	be	AUX
taxlaw-2825	711	34	able	able	ADJ
taxlaw-2825	711	35	to	to	PART
taxlaw-2825	711	36	improve	improve	VERB
taxlaw-2825	711	37	the	the	DET
taxlaw-2825	711	38	country	country	NOUN
taxlaw-2825	711	39	’s	’s	PART
taxlaw-2825	711	40	long	long	ADJ
taxlaw-2825	711	41	-	-	PUNCT
taxlaw-2825	711	42	term	term	NOUN
taxlaw-2825	711	43	fiscal	fiscal	ADJ
taxlaw-2825	711	44	health	health	NOUN
taxlaw-2825	711	45	.	.	PUNCT