id	sid	tid	token	lemma	pos
taxlaw-2851	1	1	microsoft	microsoft	PROPN
taxlaw-2851	1	2	word	word	PROPN
taxlaw-2851	1	3	8-2-burman.docx	8-2-burman.docx	VERB
taxlaw-2851	1	4	an	an	DET
taxlaw-2851	1	5	analysis	analysis	NOUN
taxlaw-2851	1	6	of	of	ADP
taxlaw-2851	1	7	the	the	DET
taxlaw-2851	1	8	house	house	NOUN
taxlaw-2851	1	9	gop	gop	PROPN
taxlaw-2851	1	10	tax	tax	NOUN
taxlaw-2851	1	11	plan	plan	NOUN
taxlaw-2851	1	12	leonard	leonard	PROPN
taxlaw-2851	1	13	e.	e.	PROPN
taxlaw-2851	1	14	burman	burman	PROPN
taxlaw-2851	1	15	,	,	PUNCT
taxlaw-2851	1	16	james	james	PROPN
taxlaw-2851	1	17	r.	r.	PROPN
taxlaw-2851	1	18	nunns	nunns	PROPN
taxlaw-2851	1	19	,	,	PUNCT
taxlaw-2851	1	20	benjamin	benjamin	PROPN
taxlaw-2851	1	21	r.	r.	PROPN
taxlaw-2851	1	22	page	page	PROPN
taxlaw-2851	1	23	,	,	PUNCT
taxlaw-2851	1	24	jeffrey	jeffrey	PROPN
taxlaw-2851	1	25	rohaly	rohaly	PROPN
taxlaw-2851	1	26	,	,	PUNCT
taxlaw-2851	1	27	and	and	CCONJ
taxlaw-2851	1	28	joseph	joseph	PROPN
taxlaw-2851	1	29	rosenberg	rosenberg	PROPN
taxlaw-2851	1	30	*	*	PROPN
taxlaw-2851	1	31	abstract	abstract	ADV
taxlaw-2851	1	32	this	this	DET
taxlaw-2851	1	33	paper	paper	NOUN
taxlaw-2851	1	34	analyzes	analyze	VERB
taxlaw-2851	1	35	the	the	DET
taxlaw-2851	1	36	house	house	NOUN
taxlaw-2851	1	37	gop	gop	PROPN
taxlaw-2851	1	38	tax	tax	PROPN
taxlaw-2851	1	39	reform	reform	NOUN
taxlaw-2851	1	40	blueprint	blueprint	NOUN
taxlaw-2851	1	41	,	,	PUNCT
taxlaw-2851	1	42	which	which	PRON
taxlaw-2851	1	43	would	would	AUX
taxlaw-2851	1	44	significantly	significantly	ADV
taxlaw-2851	1	45	reduce	reduce	VERB
taxlaw-2851	1	46	marginal	marginal	ADJ
taxlaw-2851	1	47	tax	tax	NOUN
taxlaw-2851	1	48	rates	rate	NOUN
taxlaw-2851	1	49	,	,	PUNCT
taxlaw-2851	1	50	increase	increase	VERB
taxlaw-2851	1	51	standard	standard	ADJ
taxlaw-2851	1	52	deduction	deduction	NOUN
taxlaw-2851	1	53	amounts	amount	NOUN
taxlaw-2851	1	54	,	,	PUNCT
taxlaw-2851	1	55	repeal	repeal	NOUN
taxlaw-2851	1	56	personal	personal	ADJ
taxlaw-2851	1	57	exemptions	exemption	NOUN
taxlaw-2851	1	58	and	and	CCONJ
taxlaw-2851	1	59	most	most	ADV
taxlaw-2851	1	60	itemized	itemize	VERB
taxlaw-2851	1	61	deductions	deduction	NOUN
taxlaw-2851	1	62	,	,	PUNCT
taxlaw-2851	1	63	and	and	CCONJ
taxlaw-2851	1	64	convert	convert	VERB
taxlaw-2851	1	65	business	business	NOUN
taxlaw-2851	1	66	taxation	taxation	NOUN
taxlaw-2851	1	67	into	into	ADP
taxlaw-2851	1	68	a	a	DET
taxlaw-2851	1	69	destinationbased	destinationbased	ADJ
taxlaw-2851	1	70	cash	cash	NOUN
taxlaw-2851	1	71	flow	flow	NOUN
taxlaw-2851	1	72	consumption	consumption	NOUN
taxlaw-2851	1	73	tax	tax	NOUN
taxlaw-2851	1	74	.	.	PUNCT
taxlaw-2851	2	1	taxes	taxis	NOUN
taxlaw-2851	2	2	would	would	AUX
taxlaw-2851	2	3	drop	drop	VERB
taxlaw-2851	2	4	at	at	ADP
taxlaw-2851	2	5	all	all	DET
taxlaw-2851	2	6	income	income	NOUN
taxlaw-2851	2	7	levels	level	NOUN
taxlaw-2851	2	8	in	in	ADP
taxlaw-2851	2	9	2017	2017	NUM
taxlaw-2851	2	10	,	,	PUNCT
taxlaw-2851	2	11	but	but	CCONJ
taxlaw-2851	2	12	the	the	DET
taxlaw-2851	2	13	highest	high	ADJ
taxlaw-2851	2	14	-	-	PUNCT
taxlaw-2851	2	15	income	income	NOUN
taxlaw-2851	2	16	households	household	NOUN
taxlaw-2851	2	17	would	would	AUX
taxlaw-2851	2	18	gain	gain	VERB
taxlaw-2851	2	19	the	the	DET
taxlaw-2851	2	20	most	most	ADJ
taxlaw-2851	2	21	.	.	PUNCT
taxlaw-2851	3	1	federal	federal	ADJ
taxlaw-2851	3	2	revenues	revenue	NOUN
taxlaw-2851	3	3	would	would	AUX
taxlaw-2851	3	4	fall	fall	VERB
taxlaw-2851	3	5	by	by	ADP
taxlaw-2851	3	6	$	$	SYM
taxlaw-2851	3	7	3.1	3.1	NUM
taxlaw-2851	3	8	trillion	trillion	NUM
taxlaw-2851	3	9	over	over	ADP
taxlaw-2851	3	10	the	the	DET
taxlaw-2851	3	11	first	first	ADJ
taxlaw-2851	3	12	decade	decade	NOUN
taxlaw-2851	3	13	(	(	PUNCT
taxlaw-2851	3	14	static	static	NOUN
taxlaw-2851	3	15	)	)	PUNCT
taxlaw-2851	3	16	and	and	CCONJ
taxlaw-2851	3	17	$	$	SYM
taxlaw-2851	3	18	3.0	3.0	NUM
taxlaw-2851	3	19	trillion	trillion	NUM
taxlaw-2851	3	20	after	after	ADP
taxlaw-2851	3	21	accounting	account	VERB
taxlaw-2851	3	22	for	for	ADP
taxlaw-2851	3	23	macroeconomic	macroeconomic	ADJ
taxlaw-2851	3	24	feedback	feedback	NOUN
taxlaw-2851	3	25	effects	effect	NOUN
taxlaw-2851	3	26	.	.	PUNCT
taxlaw-2851	4	1	including	include	VERB
taxlaw-2851	4	2	added	add	VERB
taxlaw-2851	4	3	interest	interest	NOUN
taxlaw-2851	4	4	costs	cost	NOUN
taxlaw-2851	4	5	,	,	PUNCT
taxlaw-2851	4	6	the	the	DET
taxlaw-2851	4	7	federal	federal	ADJ
taxlaw-2851	4	8	debt	debt	NOUN
taxlaw-2851	4	9	would	would	AUX
taxlaw-2851	4	10	rise	rise	VERB
taxlaw-2851	4	11	by	by	ADP
taxlaw-2851	4	12	at	at	ADV
taxlaw-2851	4	13	least	least	ADV
taxlaw-2851	4	14	$	$	SYM
taxlaw-2851	4	15	3.6	3.6	NUM
taxlaw-2851	4	16	trillion	trillion	NUM
taxlaw-2851	4	17	over	over	ADP
taxlaw-2851	4	18	the	the	DET
taxlaw-2851	4	19	first	first	ADJ
taxlaw-2851	4	20	decade	decade	NOUN
taxlaw-2851	4	21	and	and	CCONJ
taxlaw-2851	4	22	by	by	ADP
taxlaw-2851	4	23	as	as	ADV
taxlaw-2851	4	24	much	much	ADJ
taxlaw-2851	4	25	as	as	ADP
taxlaw-2851	4	26	$	$	SYM
taxlaw-2851	4	27	9.2	9.2	NUM
taxlaw-2851	4	28	trillion	trillion	NUM
taxlaw-2851	4	29	by	by	ADP
taxlaw-2851	4	30	the	the	DET
taxlaw-2851	4	31	end	end	NOUN
taxlaw-2851	4	32	of	of	ADP
taxlaw-2851	4	33	the	the	DET
taxlaw-2851	4	34	second	second	ADJ
taxlaw-2851	4	35	ten	ten	NUM
taxlaw-2851	4	36	years	year	NOUN
taxlaw-2851	4	37	.	.	PUNCT
taxlaw-2851	5	1	*	*	PUNCT
taxlaw-2851	5	2	we	we	PRON
taxlaw-2851	5	3	are	be	AUX
taxlaw-2851	5	4	grateful	grateful	ADJ
taxlaw-2851	5	5	to	to	PART
taxlaw-2851	5	6	lily	lily	ADJ
taxlaw-2851	5	7	batchelder	batchelder	NOUN
taxlaw-2851	5	8	,	,	PUNCT
taxlaw-2851	5	9	howard	howard	PROPN
taxlaw-2851	5	10	gleckman	gleckman	NOUN
taxlaw-2851	5	11	,	,	PUNCT
taxlaw-2851	5	12	robert	robert	PROPN
taxlaw-2851	5	13	greenstein	greenstein	PROPN
taxlaw-2851	5	14	,	,	PUNCT
taxlaw-2851	5	15	eric	eric	PROPN
taxlaw-2851	5	16	toder	toder	PROPN
taxlaw-2851	5	17	,	,	PUNCT
taxlaw-2851	5	18	and	and	CCONJ
taxlaw-2851	5	19	roberton	roberton	ADJ
taxlaw-2851	5	20	williams	williams	PROPN
taxlaw-2851	5	21	for	for	ADP
taxlaw-2851	5	22	helpful	helpful	ADJ
taxlaw-2851	5	23	comments	comment	NOUN
taxlaw-2851	5	24	on	on	ADP
taxlaw-2851	5	25	earlier	early	ADJ
taxlaw-2851	5	26	drafts	draft	NOUN
taxlaw-2851	5	27	.	.	PUNCT
taxlaw-2851	6	1	yifan	yifan	PROPN
taxlaw-2851	6	2	zhang	zhang	PROPN
taxlaw-2851	6	3	prepared	prepare	VERB
taxlaw-2851	6	4	the	the	DET
taxlaw-2851	6	5	draft	draft	NOUN
taxlaw-2851	6	6	for	for	ADP
taxlaw-2851	6	7	publication	publication	NOUN
taxlaw-2851	6	8	and	and	CCONJ
taxlaw-2851	6	9	devlan	devlan	NOUN
taxlaw-2851	6	10	o’connor	o’connor	ADV
taxlaw-2851	6	11	edited	edit	VERB
taxlaw-2851	6	12	it	it	PRON
taxlaw-2851	6	13	.	.	PUNCT
taxlaw-2851	7	1	the	the	DET
taxlaw-2851	7	2	authors	author	NOUN
taxlaw-2851	7	3	are	be	AUX
taxlaw-2851	7	4	solely	solely	ADV
taxlaw-2851	7	5	responsible	responsible	ADJ
taxlaw-2851	7	6	for	for	ADP
taxlaw-2851	7	7	any	any	DET
taxlaw-2851	7	8	errors	error	NOUN
taxlaw-2851	7	9	.	.	PUNCT
taxlaw-2851	8	1	the	the	DET
taxlaw-2851	8	2	views	view	NOUN
taxlaw-2851	8	3	expressed	express	VERB
taxlaw-2851	8	4	do	do	AUX
taxlaw-2851	8	5	not	not	PART
taxlaw-2851	8	6	reflect	reflect	VERB
taxlaw-2851	8	7	the	the	DET
taxlaw-2851	8	8	views	view	NOUN
taxlaw-2851	8	9	of	of	ADP
taxlaw-2851	8	10	the	the	DET
taxlaw-2851	8	11	house	house	NOUN
taxlaw-2851	8	12	gop	gop	PROPN
taxlaw-2851	8	13	or	or	CCONJ
taxlaw-2851	8	14	those	those	PRON
taxlaw-2851	8	15	who	who	PRON
taxlaw-2851	8	16	kindly	kindly	ADV
taxlaw-2851	8	17	reviewed	review	VERB
taxlaw-2851	8	18	drafts	draft	NOUN
taxlaw-2851	8	19	.	.	PUNCT
taxlaw-2851	9	1	this	this	PRON
taxlaw-2851	9	2	is	be	AUX
taxlaw-2851	9	3	an	an	DET
taxlaw-2851	9	4	expanded	expand	VERB
taxlaw-2851	9	5	and	and	CCONJ
taxlaw-2851	9	6	updated	update	VERB
taxlaw-2851	9	7	version	version	NOUN
taxlaw-2851	9	8	of	of	ADP
taxlaw-2851	9	9	a	a	DET
taxlaw-2851	9	10	paper	paper	NOUN
taxlaw-2851	9	11	posted	post	VERB
taxlaw-2851	9	12	on	on	ADP
taxlaw-2851	9	13	the	the	DET
taxlaw-2851	9	14	tax	tax	NOUN
taxlaw-2851	9	15	policy	policy	NOUN
taxlaw-2851	9	16	center	center	NOUN
taxlaw-2851	9	17	website	website	NOUN
taxlaw-2851	9	18	on	on	ADP
taxlaw-2851	9	19	september	september	PROPN
taxlaw-2851	9	20	16	16	NUM
taxlaw-2851	9	21	,	,	PUNCT
taxlaw-2851	9	22	2016	2016	NUM
taxlaw-2851	9	23	.	.	PUNCT
taxlaw-2851	10	1	the	the	DET
taxlaw-2851	10	2	findings	finding	NOUN
taxlaw-2851	10	3	and	and	CCONJ
taxlaw-2851	10	4	conclusions	conclusion	NOUN
taxlaw-2851	10	5	contained	contain	VERB
taxlaw-2851	10	6	within	within	ADP
taxlaw-2851	10	7	are	be	AUX
taxlaw-2851	10	8	those	those	PRON
taxlaw-2851	10	9	of	of	ADP
taxlaw-2851	10	10	the	the	DET
taxlaw-2851	10	11	authors	author	NOUN
taxlaw-2851	10	12	and	and	CCONJ
taxlaw-2851	10	13	do	do	AUX
taxlaw-2851	10	14	not	not	PART
taxlaw-2851	10	15	necessarily	necessarily	ADV
taxlaw-2851	10	16	reflect	reflect	VERB
taxlaw-2851	10	17	positions	position	NOUN
taxlaw-2851	10	18	or	or	CCONJ
taxlaw-2851	10	19	policies	policy	NOUN
taxlaw-2851	10	20	of	of	ADP
taxlaw-2851	10	21	the	the	DET
taxlaw-2851	10	22	tax	tax	NOUN
taxlaw-2851	10	23	policy	policy	NOUN
taxlaw-2851	10	24	center	center	NOUN
taxlaw-2851	10	25	or	or	CCONJ
taxlaw-2851	10	26	its	its	PRON
taxlaw-2851	10	27	funders	funder	NOUN
taxlaw-2851	10	28	.	.	PUNCT
taxlaw-2851	11	1	258	258	NUM
taxlaw-2851	11	2	columbia	columbia	PROPN
taxlaw-2851	11	3	journal	journal	PROPN
taxlaw-2851	11	4	of	of	ADP
taxlaw-2851	11	5	tax	tax	NOUN
taxlaw-2851	11	6	law	law	NOUN
taxlaw-2851	11	7	[	[	X
taxlaw-2851	11	8	vol.8:257	vol.8:257	PROPN
taxlaw-2851	11	9	i.	i.	PROPN
taxlaw-2851	11	10	introduction	introduction	NOUN
taxlaw-2851	11	11	...............................................................................	...............................................................................	PUNCT
taxlaw-2851	11	12	259	259	NUM
taxlaw-2851	11	13	ii	ii	NOUN
taxlaw-2851	11	14	.	.	PUNCT
taxlaw-2851	12	1	major	major	ADJ
taxlaw-2851	12	2	elements	element	NOUN
taxlaw-2851	12	3	of	of	ADP
taxlaw-2851	12	4	the	the	DET
taxlaw-2851	12	5	proposal	proposal	NOUN
taxlaw-2851	12	6	.....................................	.....................................	PUNCT
taxlaw-2851	12	7	261	261	NUM
taxlaw-2851	12	8	a.	a.	NOUN
taxlaw-2851	12	9	individual	individual	ADJ
taxlaw-2851	12	10	income	income	NOUN
taxlaw-2851	12	11	tax	tax	NOUN
taxlaw-2851	12	12	..................................................................	..................................................................	PUNCT
taxlaw-2851	12	13	261	261	NUM
taxlaw-2851	12	14	b.	b.	NOUN
taxlaw-2851	12	15	estate	estate	NOUN
taxlaw-2851	12	16	and	and	CCONJ
taxlaw-2851	12	17	gift	gift	NOUN
taxlaw-2851	12	18	taxes	taxis	NOUN
taxlaw-2851	12	19	....................................................................	....................................................................	PUNCT
taxlaw-2851	12	20	264	264	NUM
taxlaw-2851	12	21	c.	c.	NOUN
taxlaw-2851	12	22	business	business	NOUN
taxlaw-2851	12	23	taxes	taxis	NOUN
taxlaw-2851	12	24	..............................................................................	..............................................................................	PUNCT
taxlaw-2851	12	25	264	264	NUM
taxlaw-2851	12	26	d.	d.	PROPN
taxlaw-2851	12	27	aca	aca	PROPN
taxlaw-2851	12	28	taxes	taxis	NOUN
taxlaw-2851	12	29	...................................................................................	...................................................................................	PUNCT
taxlaw-2851	12	30	268	268	NUM
taxlaw-2851	12	31	iii	iii	NOUN
taxlaw-2851	12	32	.	.	PUNCT
taxlaw-2851	12	33	impact	impact	NOUN
taxlaw-2851	12	34	on	on	ADP
taxlaw-2851	12	35	revenue	revenue	NOUN
taxlaw-2851	12	36	and	and	CCONJ
taxlaw-2851	12	37	distribution	distribution	NOUN
taxlaw-2851	12	38	.............................	.............................	PUNCT
taxlaw-2851	12	39	268	268	NUM
taxlaw-2851	12	40	a.	a.	NOUN
taxlaw-2851	12	41	impact	impact	NOUN
taxlaw-2851	12	42	on	on	ADP
taxlaw-2851	12	43	revenue	revenue	NOUN
taxlaw-2851	12	44	.......................................................................	.......................................................................	PUNCT
taxlaw-2851	12	45	268	268	NUM
taxlaw-2851	12	46	b.	b.	NOUN
taxlaw-2851	12	47	impact	impact	NOUN
taxlaw-2851	12	48	on	on	ADP
taxlaw-2851	12	49	distribution	distribution	NOUN
taxlaw-2851	12	50	..................................................................	..................................................................	PUNCT
taxlaw-2851	12	51	272	272	NUM
taxlaw-2851	12	52	iv	iv	NOUN
taxlaw-2851	12	53	.	.	PUNCT
taxlaw-2851	12	54	dynamic	dynamic	ADJ
taxlaw-2851	12	55	effects	effect	NOUN
taxlaw-2851	12	56	on	on	ADP
taxlaw-2851	12	57	the	the	DET
taxlaw-2851	12	58	economy	economy	NOUN
taxlaw-2851	12	59	...................................	...................................	PUNCT
taxlaw-2851	12	60	276	276	NUM
taxlaw-2851	12	61	a.	a.	NOUN
taxlaw-2851	12	62	impact	impact	NOUN
taxlaw-2851	12	63	on	on	ADP
taxlaw-2851	12	64	aggregate	aggregate	ADJ
taxlaw-2851	12	65	demand	demand	NOUN
taxlaw-2851	12	66	......................................................	......................................................	PUNCT
taxlaw-2851	12	67	276	276	NUM
taxlaw-2851	12	68	b.	b.	PROPN
taxlaw-2851	12	69	impact	impact	NOUN
taxlaw-2851	12	70	on	on	ADP
taxlaw-2851	12	71	potential	potential	ADJ
taxlaw-2851	12	72	output	output	NOUN
taxlaw-2851	12	73	...........................................................	...........................................................	PUNCT
taxlaw-2851	12	74	277	277	NUM
taxlaw-2851	12	75	c.	c.	NOUN
taxlaw-2851	12	76	impact	impact	NOUN
taxlaw-2851	12	77	on	on	ADP
taxlaw-2851	12	78	saving	saving	NOUN
taxlaw-2851	12	79	and	and	CCONJ
taxlaw-2851	12	80	investment	investment	NOUN
taxlaw-2851	12	81	.................................................	.................................................	PUNCT
taxlaw-2851	12	82	277	277	NUM
taxlaw-2851	12	83	d.	d.	PROPN
taxlaw-2851	12	84	impact	impact	NOUN
taxlaw-2851	12	85	on	on	ADP
taxlaw-2851	12	86	labor	labor	NOUN
taxlaw-2851	12	87	supply	supply	NOUN
taxlaw-2851	12	88	...............................................................	...............................................................	PUNCT
taxlaw-2851	12	89	280	280	NUM
taxlaw-2851	12	90	e.	e.	PROPN
taxlaw-2851	12	91	long	long	ADV
taxlaw-2851	12	92	-	-	PUNCT
taxlaw-2851	12	93	run	run	VERB
taxlaw-2851	12	94	impact	impact	NOUN
taxlaw-2851	12	95	on	on	ADP
taxlaw-2851	12	96	output	output	NOUN
taxlaw-2851	12	97	and	and	CCONJ
taxlaw-2851	12	98	revenues	revenue	NOUN
taxlaw-2851	12	99	.................................	.................................	PUNCT
taxlaw-2851	12	100	281	281	NUM
taxlaw-2851	12	101	f.	f.	NOUN
taxlaw-2851	12	102	sensitivity	sensitivity	NOUN
taxlaw-2851	12	103	of	of	ADP
taxlaw-2851	12	104	macro	macro	ADJ
taxlaw-2851	12	105	estimates	estimate	NOUN
taxlaw-2851	12	106	to	to	ADP
taxlaw-2851	12	107	assumptions	assumption	NOUN
taxlaw-2851	12	108	...........................	...........................	PUNCT
taxlaw-2851	12	109	281	281	NUM
taxlaw-2851	12	110	v.	v.	ADP
taxlaw-2851	12	111	appendix	appendix	ADJ
taxlaw-2851	12	112	a.	a.	NOUN
taxlaw-2851	12	113	unclear	unclear	ADJ
taxlaw-2851	12	114	details	detail	NOUN
taxlaw-2851	12	115	and	and	CCONJ
taxlaw-2851	12	116	tpc	tpc	PROPN
taxlaw-2851	12	117	’s	’s	PART
taxlaw-2851	12	118	assumptions	assumption	NOUN
taxlaw-2851	12	119	about	about	ADP
taxlaw-2851	12	120	the	the	DET
taxlaw-2851	12	121	house	house	NOUN
taxlaw-2851	12	122	gop	gop	PROPN
taxlaw-2851	12	123	tax	tax	NOUN
taxlaw-2851	12	124	plan	plan	NOUN
taxlaw-2851	12	125	..........................................	..........................................	PUNCT
taxlaw-2851	12	126	282	282	NUM
taxlaw-2851	12	127	a.	a.	NOUN
taxlaw-2851	12	128	clarifying	clarify	VERB
taxlaw-2851	12	129	questions	question	NOUN
taxlaw-2851	12	130	and	and	CCONJ
taxlaw-2851	12	131	tpc	tpc	PROPN
taxlaw-2851	12	132	’s	’s	PART
taxlaw-2851	12	133	working	working	NOUN
taxlaw-2851	12	134	assumptions	assumption	NOUN
taxlaw-2851	12	135	about	about	ADP
taxlaw-2851	12	136	broad	broad	ADJ
taxlaw-2851	12	137	provisions	provision	NOUN
taxlaw-2851	12	138	of	of	ADP
taxlaw-2851	12	139	the	the	DET
taxlaw-2851	12	140	plan	plan	NOUN
taxlaw-2851	12	141	(	(	PUNCT
taxlaw-2851	12	142	sent	send	VERB
taxlaw-2851	12	143	to	to	ADP
taxlaw-2851	12	144	the	the	DET
taxlaw-2851	12	145	speaker	speaker	NOUN
taxlaw-2851	12	146	’s	’s	PART
taxlaw-2851	12	147	staff	staff	NOUN
taxlaw-2851	12	148	on	on	ADP
taxlaw-2851	12	149	june	june	PROPN
taxlaw-2851	12	150	30	30	NUM
taxlaw-2851	12	151	,	,	PUNCT
taxlaw-2851	12	152	2016	2016	NUM
taxlaw-2851	12	153	)	)	PUNCT
taxlaw-2851	12	154	.......................................................................................	.......................................................................................	PUNCT
taxlaw-2851	13	1	283	283	NUM
taxlaw-2851	13	2	1	1	NUM
taxlaw-2851	13	3	.	.	PUNCT
taxlaw-2851	14	1	“	"	PUNCT
taxlaw-2851	14	2	special	special	ADJ
taxlaw-2851	14	3	-	-	PUNCT
taxlaw-2851	14	4	interest	interest	NOUN
taxlaw-2851	14	5	”	"	PUNCT
taxlaw-2851	14	6	tax	tax	NOUN
taxlaw-2851	14	7	provisions	provision	NOUN
taxlaw-2851	14	8	.........................................	.........................................	PUNCT
taxlaw-2851	14	9	283	283	NUM
taxlaw-2851	14	10	2	2	NUM
taxlaw-2851	14	11	.	.	PUNCT
taxlaw-2851	14	12	transition	transition	NOUN
taxlaw-2851	14	13	rules	rule	NOUN
taxlaw-2851	14	14	.....................................................................	.....................................................................	PUNCT
taxlaw-2851	14	15	284	284	NUM
taxlaw-2851	14	16	3	3	NUM
taxlaw-2851	14	17	.	.	PUNCT
taxlaw-2851	15	1	border	border	NOUN
taxlaw-2851	15	2	adjustments	adjustment	NOUN
taxlaw-2851	15	3	................................................................	................................................................	PUNCT
taxlaw-2851	15	4	284	284	NUM
taxlaw-2851	15	5	4	4	NUM
taxlaw-2851	15	6	.	.	PUNCT
taxlaw-2851	15	7	estate	estate	NOUN
taxlaw-2851	15	8	and	and	CCONJ
taxlaw-2851	15	9	gift	gift	NOUN
taxlaw-2851	15	10	taxes	taxis	NOUN
taxlaw-2851	15	11	.............................................................	.............................................................	PUNCT
taxlaw-2851	15	12	285	285	NUM
taxlaw-2851	15	13	b.	b.	PROPN
taxlaw-2851	15	14	tpc	tpc	PROPN
taxlaw-2851	15	15	assumptions	assumption	NOUN
taxlaw-2851	15	16	(	(	PUNCT
taxlaw-2851	15	17	absent	absent	ADJ
taxlaw-2851	15	18	clarifications	clarification	NOUN
taxlaw-2851	15	19	)	)	PUNCT
taxlaw-2851	15	20	about	about	ADP
taxlaw-2851	15	21	other	other	ADJ
taxlaw-2851	15	22	provisions	provision	NOUN
taxlaw-2851	15	23	......................................................................................	......................................................................................	PUNCT
taxlaw-2851	15	24	285	285	NUM
taxlaw-2851	15	25	1	1	NUM
taxlaw-2851	15	26	.	.	PUNCT
taxlaw-2851	16	1	individual	individual	ADJ
taxlaw-2851	16	2	income	income	NOUN
taxlaw-2851	16	3	tax	tax	NOUN
taxlaw-2851	16	4	............................................................	............................................................	PUNCT
taxlaw-2851	16	5	285	285	NUM
taxlaw-2851	16	6	2	2	NUM
taxlaw-2851	16	7	.	.	PUNCT
taxlaw-2851	16	8	business	business	NOUN
taxlaw-2851	16	9	tax	tax	NOUN
taxlaw-2851	16	10	provisions	provision	NOUN
taxlaw-2851	16	11	.........................................................	.........................................................	PUNCT
taxlaw-2851	16	12	286	286	NUM
taxlaw-2851	16	13	3	3	NUM
taxlaw-2851	16	14	.	.	PUNCT
taxlaw-2851	16	15	effective	effective	ADJ
taxlaw-2851	16	16	date	date	NOUN
taxlaw-2851	16	17	.........................................................................	.........................................................................	PUNCT
taxlaw-2851	16	18	286	286	NUM
taxlaw-2851	16	19	c.	c.	NOUN
taxlaw-2851	16	20	provisions	provision	NOUN
taxlaw-2851	16	21	that	that	PRON
taxlaw-2851	16	22	tpc	tpc	PROPN
taxlaw-2851	16	23	will	will	AUX
taxlaw-2851	16	24	assume	assume	VERB
taxlaw-2851	16	25	are	be	AUX
taxlaw-2851	16	26	unchanged	unchanged	ADJ
taxlaw-2851	16	27	.......................	.......................	PUNCT
taxlaw-2851	16	28	286	286	NUM
taxlaw-2851	16	29	d.	d.	PROPN
taxlaw-2851	16	30	health	health	NOUN
taxlaw-2851	16	31	-	-	PUNCT
taxlaw-2851	16	32	related	relate	VERB
taxlaw-2851	16	33	tax	tax	NOUN
taxlaw-2851	16	34	provisions	provision	NOUN
taxlaw-2851	16	35	.....................................................	.....................................................	PUNCT
taxlaw-2851	16	36	287	287	NUM
taxlaw-2851	16	37	e.	e.	PROPN
taxlaw-2851	16	38	“	"	PUNCT
taxlaw-2851	16	39	special	special	ADJ
taxlaw-2851	16	40	-	-	PUNCT
taxlaw-2851	16	41	interest	interest	NOUN
taxlaw-2851	16	42	”	"	PUNCT
taxlaw-2851	16	43	tax	tax	NOUN
taxlaw-2851	16	44	provisions	provision	NOUN
taxlaw-2851	16	45	.................................................	.................................................	PUNCT
taxlaw-2851	16	46	287	287	NUM
taxlaw-2851	16	47	1	1	NUM
taxlaw-2851	16	48	.	.	PUNCT
taxlaw-2851	16	49	corporate	corporate	ADJ
taxlaw-2851	16	50	income	income	NOUN
taxlaw-2851	16	51	tax	tax	NOUN
taxlaw-2851	16	52	...........................................................	...........................................................	PUNCT
taxlaw-2851	16	53	287	287	NUM
taxlaw-2851	16	54	2	2	NUM
taxlaw-2851	16	55	.	.	PUNCT
taxlaw-2851	16	56	individual	individual	ADJ
taxlaw-2851	16	57	income	income	NOUN
taxlaw-2851	16	58	tax	tax	NOUN
taxlaw-2851	16	59	(	(	PUNCT
taxlaw-2851	16	60	including	include	VERB
taxlaw-2851	16	61	pass	pass	VERB
taxlaw-2851	16	62	-	-	PUNCT
taxlaw-2851	16	63	through	through	ADP
taxlaw-2851	16	64	businesses	business	NOUN
taxlaw-2851	16	65	)	)	PUNCT
taxlaw-2851	16	66	.289	.289	NUM
taxlaw-2851	16	67	3	3	X
taxlaw-2851	16	68	.	.	PUNCT
taxlaw-2851	16	69	payroll	payroll	NOUN
taxlaw-2851	16	70	tax	tax	NOUN
taxlaw-2851	16	71	.............................................................................	.............................................................................	PUNCT
taxlaw-2851	16	72	291	291	NUM
taxlaw-2851	16	73	f.	f.	NOUN
taxlaw-2851	16	74	additional	additional	ADJ
taxlaw-2851	16	75	clarifying	clarify	VERB
taxlaw-2851	16	76	questions	question	NOUN
taxlaw-2851	16	77	and	and	CCONJ
taxlaw-2851	16	78	tpc	tpc	NOUN
taxlaw-2851	16	79	assumptions	assumption	NOUN
taxlaw-2851	16	80	about	about	ADP
taxlaw-2851	16	81	the	the	DET
taxlaw-2851	16	82	plan	plan	NOUN
taxlaw-2851	16	83	(	(	PUNCT
taxlaw-2851	16	84	sent	send	VERB
taxlaw-2851	16	85	to	to	ADP
taxlaw-2851	16	86	the	the	DET
taxlaw-2851	16	87	speaker	speaker	NOUN
taxlaw-2851	16	88	’s	’s	PART
taxlaw-2851	16	89	staff	staff	NOUN
taxlaw-2851	16	90	july	july	PROPN
taxlaw-2851	16	91	7	7	NUM
taxlaw-2851	16	92	,	,	PUNCT
taxlaw-2851	16	93	2016	2016	NUM
taxlaw-2851	16	94	)	)	PUNCT
taxlaw-2851	16	95	............................	............................	PUNCT
taxlaw-2851	17	1	292	292	NUM
taxlaw-2851	17	2	1	1	NUM
taxlaw-2851	17	3	.	.	PUNCT
taxlaw-2851	18	1	“	"	PUNCT
taxlaw-2851	18	2	special	special	ADJ
taxlaw-2851	18	3	interest	interest	NOUN
taxlaw-2851	18	4	”	"	PUNCT
taxlaw-2851	18	5	tax	tax	NOUN
taxlaw-2851	18	6	provisions	provision	NOUN
taxlaw-2851	18	7	.........................................	.........................................	PUNCT
taxlaw-2851	18	8	292	292	NUM
taxlaw-2851	18	9	2	2	NUM
taxlaw-2851	18	10	.	.	PUNCT
taxlaw-2851	18	11	rate	rate	NOUN
taxlaw-2851	18	12	cap	cap	NOUN
taxlaw-2851	18	13	on	on	ADP
taxlaw-2851	18	14	active	active	ADJ
taxlaw-2851	18	15	business	business	NOUN
taxlaw-2851	18	16	income	income	NOUN
taxlaw-2851	18	17	.....................................	.....................................	PUNCT
taxlaw-2851	18	18	292	292	NUM
taxlaw-2851	18	19	3	3	NUM
taxlaw-2851	18	20	.	.	PUNCT
taxlaw-2851	18	21	child	child	NOUN
taxlaw-2851	18	22	tax	tax	NOUN
taxlaw-2851	18	23	credit	credit	NOUN
taxlaw-2851	18	24	and	and	CCONJ
taxlaw-2851	18	25	new	new	ADJ
taxlaw-2851	18	26	credit	credit	NOUN
taxlaw-2851	18	27	for	for	ADP
taxlaw-2851	18	28	other	other	ADJ
taxlaw-2851	18	29	dependents	dependent	NOUN
taxlaw-2851	18	30	.......	.......	PUNCT
taxlaw-2851	18	31	292	292	NUM
taxlaw-2851	18	32	4	4	NUM
taxlaw-2851	18	33	.	.	PUNCT
taxlaw-2851	18	34	standard	standard	ADJ
taxlaw-2851	18	35	deduction	deduction	NOUN
taxlaw-2851	18	36	for	for	ADP
taxlaw-2851	18	37	dependents	dependent	NOUN
taxlaw-2851	18	38	......................................	......................................	PUNCT
taxlaw-2851	18	39	292	292	NUM
taxlaw-2851	18	40	5	5	NUM
taxlaw-2851	18	41	.	.	PUNCT
taxlaw-2851	18	42	base	base	ADJ
taxlaw-2851	18	43	year	year	NOUN
taxlaw-2851	18	44	for	for	ADP
taxlaw-2851	18	45	indexing	indexing	NOUN
taxlaw-2851	18	46	...........................................................	...........................................................	PUNCT
taxlaw-2851	18	47	293	293	NUM
taxlaw-2851	18	48	vi	vi	NOUN
taxlaw-2851	18	49	.	.	PUNCT
taxlaw-2851	19	1	appendix	appendix	PROPN
taxlaw-2851	19	2	b.	b.	PROPN
taxlaw-2851	19	3	measuring	measure	VERB
taxlaw-2851	19	4	distributional	distributional	ADJ
taxlaw-2851	19	5	effects	effect	NOUN
taxlaw-2851	19	6	of	of	ADP
taxlaw-2851	19	7	tax	tax	NOUN
taxlaw-2851	19	8	changes	change	NOUN
taxlaw-2851	19	9	.................................................................................	.................................................................................	PUNCT
taxlaw-2851	19	10	293	293	NUM
taxlaw-2851	19	11	2017	2017	NUM
taxlaw-2851	19	12	]	]	PUNCT
taxlaw-2851	19	13	an	an	DET
taxlaw-2851	19	14	analysis	analysis	NOUN
taxlaw-2851	19	15	of	of	ADP
taxlaw-2851	19	16	the	the	DET
taxlaw-2851	19	17	house	house	NOUN
taxlaw-2851	19	18	gop	gop	PROPN
taxlaw-2851	19	19	tax	tax	NOUN
taxlaw-2851	19	20	plan	plan	NOUN
taxlaw-2851	19	21	259	259	NUM
taxlaw-2851	19	22	i.	i.	PROPN
taxlaw-2851	19	23	introduction	introduction	PROPN
taxlaw-2851	19	24	house	house	PROPN
taxlaw-2851	19	25	speaker	speaker	PROPN
taxlaw-2851	19	26	paul	paul	PROPN
taxlaw-2851	19	27	ryan	ryan	PROPN
taxlaw-2851	19	28	announced	announce	VERB
taxlaw-2851	19	29	on	on	ADP
taxlaw-2851	19	30	june	june	PROPN
taxlaw-2851	19	31	24	24	NUM
taxlaw-2851	19	32	,	,	PUNCT
taxlaw-2851	19	33	2016	2016	NUM
taxlaw-2851	19	34	the	the	DET
taxlaw-2851	19	35	house	house	PROPN
taxlaw-2851	19	36	gop	gop	PROPN
taxlaw-2851	19	37	blueprint	blueprint	NOUN
taxlaw-2851	19	38	for	for	ADP
taxlaw-2851	19	39	broad	broad	ADJ
taxlaw-2851	19	40	income	income	NOUN
taxlaw-2851	19	41	tax	tax	NOUN
taxlaw-2851	19	42	reform	reform	NOUN
taxlaw-2851	19	43	.	.	PUNCT
taxlaw-2851	20	1	the	the	DET
taxlaw-2851	20	2	proposal	proposal	NOUN
taxlaw-2851	20	3	would	would	AUX
taxlaw-2851	20	4	reduce	reduce	VERB
taxlaw-2851	20	5	tax	tax	NOUN
taxlaw-2851	20	6	rates	rate	NOUN
taxlaw-2851	20	7	,	,	PUNCT
taxlaw-2851	20	8	simplify	simplify	VERB
taxlaw-2851	20	9	many	many	ADJ
taxlaw-2851	20	10	provisions	provision	NOUN
taxlaw-2851	20	11	,	,	PUNCT
taxlaw-2851	20	12	and	and	CCONJ
taxlaw-2851	20	13	convert	convert	VERB
taxlaw-2851	20	14	the	the	DET
taxlaw-2851	20	15	taxation	taxation	NOUN
taxlaw-2851	20	16	of	of	ADP
taxlaw-2851	20	17	business	business	NOUN
taxlaw-2851	20	18	income	income	NOUN
taxlaw-2851	20	19	into	into	ADP
taxlaw-2851	20	20	a	a	DET
taxlaw-2851	20	21	destination	destination	NOUN
taxlaw-2851	20	22	-	-	PUNCT
taxlaw-2851	20	23	based	base	VERB
taxlaw-2851	20	24	cash	cash	NOUN
taxlaw-2851	20	25	-	-	PUNCT
taxlaw-2851	20	26	flow	flow	NOUN
taxlaw-2851	20	27	consumption	consumption	NOUN
taxlaw-2851	20	28	tax.1	tax.1	VERB
taxlaw-2851	20	29	many	many	ADJ
taxlaw-2851	20	30	important	important	ADJ
taxlaw-2851	20	31	details	detail	NOUN
taxlaw-2851	20	32	are	be	AUX
taxlaw-2851	20	33	not	not	PART
taxlaw-2851	20	34	specified	specify	VERB
taxlaw-2851	20	35	in	in	ADP
taxlaw-2851	20	36	the	the	DET
taxlaw-2851	20	37	blueprint	blueprint	NOUN
taxlaw-2851	20	38	.	.	PUNCT
taxlaw-2851	21	1	we	we	PRON
taxlaw-2851	21	2	needed	need	VERB
taxlaw-2851	21	3	to	to	PART
taxlaw-2851	21	4	make	make	VERB
taxlaw-2851	21	5	assumptions	assumption	NOUN
taxlaw-2851	21	6	about	about	ADP
taxlaw-2851	21	7	these	these	DET
taxlaw-2851	21	8	unspecified	unspecified	ADJ
taxlaw-2851	21	9	details	detail	NOUN
taxlaw-2851	21	10	for	for	ADP
taxlaw-2851	21	11	our	our	PRON
taxlaw-2851	21	12	analysis	analysis	NOUN
taxlaw-2851	21	13	(	(	PUNCT
taxlaw-2851	21	14	see	see	VERB
taxlaw-2851	21	15	appendix	appendix	NOUN
taxlaw-2851	21	16	a	a	PRON
taxlaw-2851	21	17	)	)	PUNCT
taxlaw-2851	21	18	.	.	PUNCT
taxlaw-2851	22	1	in	in	ADP
taxlaw-2851	22	2	addition	addition	NOUN
taxlaw-2851	22	3	,	,	PUNCT
taxlaw-2851	22	4	speaker	speaker	PROPN
taxlaw-2851	22	5	ryan	ryan	PROPN
taxlaw-2851	22	6	’s	’s	PART
taxlaw-2851	22	7	staff	staff	NOUN
taxlaw-2851	22	8	says	say	VERB
taxlaw-2851	22	9	the	the	DET
taxlaw-2851	22	10	plan	plan	NOUN
taxlaw-2851	22	11	will	will	AUX
taxlaw-2851	22	12	be	be	AUX
taxlaw-2851	22	13	adjusted	adjust	VERB
taxlaw-2851	22	14	if	if	SCONJ
taxlaw-2851	22	15	necessary	necessary	ADJ
taxlaw-2851	22	16	to	to	PART
taxlaw-2851	22	17	offset	offset	VERB
taxlaw-2851	22	18	any	any	DET
taxlaw-2851	22	19	net	net	ADJ
taxlaw-2851	22	20	revenue	revenue	NOUN
taxlaw-2851	22	21	loss	loss	NOUN
taxlaw-2851	22	22	attributable	attributable	ADJ
taxlaw-2851	22	23	to	to	ADP
taxlaw-2851	22	24	the	the	DET
taxlaw-2851	22	25	tax	tax	NOUN
taxlaw-2851	22	26	provisions	provision	NOUN
taxlaw-2851	22	27	including	include	VERB
taxlaw-2851	22	28	macroeconomic	macroeconomic	ADJ
taxlaw-2851	22	29	feedback	feedback	NOUN
taxlaw-2851	22	30	effects	effect	NOUN
taxlaw-2851	22	31	and	and	CCONJ
taxlaw-2851	22	32	excluding	exclude	VERB
taxlaw-2851	22	33	the	the	DET
taxlaw-2851	22	34	effect	effect	NOUN
taxlaw-2851	22	35	of	of	ADP
taxlaw-2851	22	36	repealing	repeal	VERB
taxlaw-2851	22	37	the	the	DET
taxlaw-2851	22	38	taxes	taxis	NOUN
taxlaw-2851	22	39	enacted	enact	VERB
taxlaw-2851	22	40	as	as	ADP
taxlaw-2851	22	41	part	part	NOUN
taxlaw-2851	22	42	of	of	ADP
taxlaw-2851	22	43	the	the	DET
taxlaw-2851	22	44	affordable	affordable	ADJ
taxlaw-2851	22	45	care	care	NOUN
taxlaw-2851	22	46	act.2	act.2	PROPN
taxlaw-2851	22	47	the	the	DET
taxlaw-2851	22	48	tax	tax	NOUN
taxlaw-2851	22	49	policy	policy	NOUN
taxlaw-2851	22	50	center	center	NOUN
taxlaw-2851	22	51	(	(	PUNCT
taxlaw-2851	22	52	tpc	tpc	NOUN
taxlaw-2851	22	53	)	)	PUNCT
taxlaw-2851	22	54	has	have	AUX
taxlaw-2851	22	55	estimated	estimate	VERB
taxlaw-2851	22	56	the	the	DET
taxlaw-2851	22	57	revenue	revenue	NOUN
taxlaw-2851	22	58	cost	cost	NOUN
taxlaw-2851	22	59	and	and	CCONJ
taxlaw-2851	22	60	the	the	DET
taxlaw-2851	22	61	distributional	distributional	ADJ
taxlaw-2851	22	62	effects	effect	NOUN
taxlaw-2851	22	63	of	of	ADP
taxlaw-2851	22	64	a	a	DET
taxlaw-2851	22	65	plan	plan	NOUN
taxlaw-2851	22	66	consistent	consistent	ADJ
taxlaw-2851	22	67	with	with	ADP
taxlaw-2851	22	68	the	the	DET
taxlaw-2851	22	69	house	house	PROPN
taxlaw-2851	22	70	gop	gop	PROPN
taxlaw-2851	22	71	blueprint	blueprint	NOUN
taxlaw-2851	22	72	.	.	PUNCT
taxlaw-2851	23	1	we	we	PRON
taxlaw-2851	23	2	estimate	estimate	VERB
taxlaw-2851	23	3	that	that	SCONJ
taxlaw-2851	23	4	a	a	DET
taxlaw-2851	23	5	plan	plan	NOUN
taxlaw-2851	23	6	such	such	ADJ
taxlaw-2851	23	7	as	as	ADP
taxlaw-2851	23	8	this	this	PRON
taxlaw-2851	23	9	would	would	AUX
taxlaw-2851	23	10	reduce	reduce	VERB
taxlaw-2851	23	11	federal	federal	ADJ
taxlaw-2851	23	12	revenue	revenue	NOUN
taxlaw-2851	23	13	by	by	ADP
taxlaw-2851	23	14	$	$	SYM
taxlaw-2851	23	15	3.1	3.1	NUM
taxlaw-2851	23	16	trillion	trillion	NUM
taxlaw-2851	23	17	over	over	ADP
taxlaw-2851	23	18	the	the	DET
taxlaw-2851	23	19	first	first	ADJ
taxlaw-2851	23	20	decade	decade	NOUN
taxlaw-2851	23	21	of	of	ADP
taxlaw-2851	23	22	implementation	implementation	NOUN
taxlaw-2851	23	23	and	and	CCONJ
taxlaw-2851	23	24	by	by	ADP
taxlaw-2851	23	25	an	an	DET
taxlaw-2851	23	26	additional	additional	ADJ
taxlaw-2851	23	27	$	$	SYM
taxlaw-2851	23	28	2.2	2.2	NUM
taxlaw-2851	23	29	trillion	trillion	NUM
taxlaw-2851	23	30	in	in	ADP
taxlaw-2851	23	31	the	the	DET
taxlaw-2851	23	32	second	second	ADJ
taxlaw-2851	23	33	decade	decade	NOUN
taxlaw-2851	23	34	,	,	PUNCT
taxlaw-2851	23	35	before	before	ADP
taxlaw-2851	23	36	accounting	account	VERB
taxlaw-2851	23	37	for	for	ADP
taxlaw-2851	23	38	added	add	VERB
taxlaw-2851	23	39	interest	interest	NOUN
taxlaw-2851	23	40	costs	cost	NOUN
taxlaw-2851	23	41	or	or	CCONJ
taxlaw-2851	23	42	considering	consider	VERB
taxlaw-2851	23	43	macroeconomic	macroeconomic	ADJ
taxlaw-2851	23	44	feedback	feedback	NOUN
taxlaw-2851	23	45	effects.3	effects.3	NOUN
taxlaw-2851	23	46	most	most	ADJ
taxlaw-2851	23	47	of	of	ADP
taxlaw-2851	23	48	the	the	DET
taxlaw-2851	23	49	revenue	revenue	NOUN
taxlaw-2851	23	50	loss	loss	NOUN
taxlaw-2851	23	51	arises	arise	VERB
taxlaw-2851	23	52	from	from	ADP
taxlaw-2851	23	53	business	business	NOUN
taxlaw-2851	23	54	tax	tax	NOUN
taxlaw-2851	23	55	cuts	cut	NOUN
taxlaw-2851	23	56	.	.	PUNCT
taxlaw-2851	24	1	tpc	tpc	PROPN
taxlaw-2851	24	2	,	,	PUNCT
taxlaw-2851	24	3	in	in	ADP
taxlaw-2851	24	4	collaboration	collaboration	NOUN
taxlaw-2851	24	5	with	with	ADP
taxlaw-2851	24	6	the	the	DET
taxlaw-2851	24	7	penn	penn	PROPN
taxlaw-2851	24	8	-	-	PUNCT
taxlaw-2851	24	9	wharton	wharton	PROPN
taxlaw-2851	24	10	budget	budget	NOUN
taxlaw-2851	24	11	model	model	NOUN
taxlaw-2851	24	12	(	(	PUNCT
taxlaw-2851	24	13	pwbm	pwbm	PROPN
taxlaw-2851	24	14	)	)	PUNCT
taxlaw-2851	24	15	,	,	PUNCT
taxlaw-2851	24	16	also	also	ADV
taxlaw-2851	24	17	prepared	prepare	VERB
taxlaw-2851	24	18	two	two	NUM
taxlaw-2851	24	19	sets	set	NOUN
taxlaw-2851	24	20	of	of	ADP
taxlaw-2851	24	21	estimates	estimate	NOUN
taxlaw-2851	24	22	of	of	ADP
taxlaw-2851	24	23	the	the	DET
taxlaw-2851	24	24	house	house	PROPN
taxlaw-2851	24	25	gop	gop	PROPN
taxlaw-2851	24	26	plan	plan	PROPN
taxlaw-2851	24	27	1	1	NUM
taxlaw-2851	24	28	paul	paul	PROPN
taxlaw-2851	24	29	ryan	ryan	PROPN
taxlaw-2851	24	30	,	,	PUNCT
taxlaw-2851	24	31	a	a	DET
taxlaw-2851	24	32	better	well	ADJ
taxlaw-2851	24	33	way	way	NOUN
taxlaw-2851	24	34	:	:	PUNCT
taxlaw-2851	24	35	our	our	PRON
taxlaw-2851	24	36	vision	vision	NOUN
taxlaw-2851	24	37	for	for	ADP
taxlaw-2851	24	38	a	a	DET
taxlaw-2851	24	39	confident	confident	ADJ
taxlaw-2851	24	40	america	america	PROPN
taxlaw-2851	24	41	,	,	PUNCT
taxlaw-2851	24	42	gop	gop	PROPN
taxlaw-2851	24	43	tax	tax	NOUN
taxlaw-2851	24	44	reform	reform	PROPN
taxlaw-2851	24	45	task	task	PROPN
taxlaw-2851	24	46	force	force	NOUN
taxlaw-2851	24	47	(	(	PUNCT
taxlaw-2851	24	48	june	june	PROPN
taxlaw-2851	24	49	24	24	NUM
taxlaw-2851	24	50	,	,	PUNCT
taxlaw-2851	24	51	2016	2016	NUM
taxlaw-2851	24	52	)	)	PUNCT
taxlaw-2851	24	53	,	,	PUNCT
taxlaw-2851	24	54	http://abetterway.speaker.gov/_assets/pdf/abetterway-tax-policypaper.pdf	http://abetterway.speaker.gov/_assets/pdf/abetterway-tax-policypaper.pdf	X
taxlaw-2851	25	1	[	[	X
taxlaw-2851	25	2	perma.cc/g6b3-ymt3	perma.cc/g6b3-ymt3	PROPN
taxlaw-2851	25	3	]	]	X
taxlaw-2851	25	4	.	.	PUNCT
taxlaw-2851	25	5	2	2	NUM
taxlaw-2851	25	6	that	that	PRON
taxlaw-2851	25	7	is	be	AUX
taxlaw-2851	25	8	,	,	PUNCT
taxlaw-2851	25	9	the	the	DET
taxlaw-2851	25	10	net	net	ADJ
taxlaw-2851	25	11	revenue	revenue	NOUN
taxlaw-2851	25	12	loss	loss	NOUN
taxlaw-2851	25	13	estimated	estimate	VERB
taxlaw-2851	25	14	by	by	ADP
taxlaw-2851	25	15	dynamic	dynamic	ADJ
taxlaw-2851	25	16	scoring	scoring	NOUN
taxlaw-2851	25	17	could	could	AUX
taxlaw-2851	25	18	be	be	AUX
taxlaw-2851	25	19	as	as	ADV
taxlaw-2851	25	20	great	great	ADJ
taxlaw-2851	25	21	as	as	ADP
taxlaw-2851	25	22	$	$	SYM
taxlaw-2851	25	23	0.8	0.8	NUM
taxlaw-2851	25	24	trillion	trillion	NUM
taxlaw-2851	25	25	over	over	ADP
taxlaw-2851	25	26	the	the	DET
taxlaw-2851	25	27	first	first	ADJ
taxlaw-2851	25	28	decade	decade	NOUN
taxlaw-2851	25	29	and	and	CCONJ
taxlaw-2851	25	30	$	$	SYM
taxlaw-2851	25	31	1.4	1.4	NUM
taxlaw-2851	25	32	trillion	trillion	NUM
taxlaw-2851	25	33	over	over	ADP
taxlaw-2851	25	34	the	the	DET
taxlaw-2851	25	35	second	second	NOUN
taxlaw-2851	25	36	.	.	PUNCT
taxlaw-2851	26	1	ryan	ryan	PROPN
taxlaw-2851	26	2	argues	argue	VERB
taxlaw-2851	26	3	that	that	SCONJ
taxlaw-2851	26	4	the	the	DET
taxlaw-2851	26	5	revenue	revenue	NOUN
taxlaw-2851	26	6	loss	loss	NOUN
taxlaw-2851	26	7	from	from	ADP
taxlaw-2851	26	8	the	the	DET
taxlaw-2851	26	9	aca	aca	PROPN
taxlaw-2851	26	10	taxes	taxis	NOUN
taxlaw-2851	26	11	should	should	AUX
taxlaw-2851	26	12	be	be	AUX
taxlaw-2851	26	13	offset	offset	VERB
taxlaw-2851	26	14	“	"	PUNCT
taxlaw-2851	26	15	by	by	ADP
taxlaw-2851	26	16	repealing	repeal	VERB
taxlaw-2851	26	17	the	the	DET
taxlaw-2851	26	18	massive	massive	ADJ
taxlaw-2851	26	19	new	new	ADJ
taxlaw-2851	26	20	entitlement	entitlement	NOUN
taxlaw-2851	26	21	program	program	NOUN
taxlaw-2851	26	22	created	create	VERB
taxlaw-2851	26	23	by	by	ADP
taxlaw-2851	26	24	obamacare	obamacare	PROPN
taxlaw-2851	26	25	.	.	PUNCT
taxlaw-2851	26	26	”	"	PUNCT
taxlaw-2851	27	1	supra	supra	PROPN
taxlaw-2851	27	2	note	note	NOUN
taxlaw-2851	27	3	1	1	NUM
taxlaw-2851	27	4	at	at	ADP
taxlaw-2851	27	5	16	16	NUM
taxlaw-2851	27	6	.	.	PUNCT
taxlaw-2851	28	1	it	it	PRON
taxlaw-2851	28	2	is	be	AUX
taxlaw-2851	28	3	unclear	unclear	ADJ
taxlaw-2851	28	4	what	what	PRON
taxlaw-2851	28	5	the	the	DET
taxlaw-2851	28	6	replacement	replacement	NOUN
taxlaw-2851	28	7	for	for	ADP
taxlaw-2851	28	8	aca	aca	PROPN
taxlaw-2851	28	9	would	would	AUX
taxlaw-2851	28	10	be	be	AUX
taxlaw-2851	28	11	and	and	CCONJ
taxlaw-2851	28	12	we	we	PRON
taxlaw-2851	28	13	did	do	AUX
taxlaw-2851	28	14	not	not	PART
taxlaw-2851	28	15	consider	consider	VERB
taxlaw-2851	28	16	changes	change	NOUN
taxlaw-2851	28	17	in	in	ADP
taxlaw-2851	28	18	health	health	NOUN
taxlaw-2851	28	19	care	care	NOUN
taxlaw-2851	28	20	outlays	outlay	NOUN
taxlaw-2851	28	21	—	—	PUNCT
taxlaw-2851	28	22	including	include	VERB
taxlaw-2851	28	23	the	the	DET
taxlaw-2851	28	24	refundable	refundable	ADJ
taxlaw-2851	28	25	premium	premium	NOUN
taxlaw-2851	28	26	tax	tax	NOUN
taxlaw-2851	28	27	credit	credit	NOUN
taxlaw-2851	28	28	—	—	PUNCT
taxlaw-2851	28	29	in	in	ADP
taxlaw-2851	28	30	our	our	PRON
taxlaw-2851	28	31	analysis	analysis	NOUN
taxlaw-2851	28	32	.	.	PUNCT
taxlaw-2851	29	1	3	3	NUM
taxlaw-2851	29	2	these	these	DET
taxlaw-2851	29	3	estimates	estimate	NOUN
taxlaw-2851	29	4	account	account	VERB
taxlaw-2851	29	5	for	for	ADP
taxlaw-2851	29	6	many	many	ADJ
taxlaw-2851	29	7	microeconomic	microeconomic	ADJ
taxlaw-2851	29	8	behavioral	behavioral	ADJ
taxlaw-2851	29	9	responses	response	NOUN
taxlaw-2851	29	10	,	,	PUNCT
taxlaw-2851	29	11	such	such	ADJ
taxlaw-2851	29	12	as	as	ADP
taxlaw-2851	29	13	reduced	reduced	ADJ
taxlaw-2851	29	14	use	use	NOUN
taxlaw-2851	29	15	of	of	ADP
taxlaw-2851	29	16	tax	tax	NOUN
taxlaw-2851	29	17	preferences	preference	NOUN
taxlaw-2851	29	18	and	and	CCONJ
taxlaw-2851	29	19	increased	increase	VERB
taxlaw-2851	29	20	capital	capital	NOUN
taxlaw-2851	29	21	gains	gain	NOUN
taxlaw-2851	29	22	realizations	realization	NOUN
taxlaw-2851	29	23	when	when	SCONJ
taxlaw-2851	29	24	marginal	marginal	ADJ
taxlaw-2851	29	25	tax	tax	NOUN
taxlaw-2851	29	26	rates	rate	NOUN
taxlaw-2851	29	27	on	on	ADP
taxlaw-2851	29	28	income	income	NOUN
taxlaw-2851	29	29	and	and	CCONJ
taxlaw-2851	29	30	capital	capital	NOUN
taxlaw-2851	29	31	gains	gain	NOUN
taxlaw-2851	29	32	decline	decline	NOUN
taxlaw-2851	29	33	.	.	PUNCT
taxlaw-2851	30	1	the	the	DET
taxlaw-2851	30	2	methodology	methodology	NOUN
taxlaw-2851	30	3	we	we	PRON
taxlaw-2851	30	4	follow	follow	VERB
taxlaw-2851	30	5	in	in	ADP
taxlaw-2851	30	6	preparing	prepare	VERB
taxlaw-2851	30	7	these	these	DET
taxlaw-2851	30	8	estimates	estimate	NOUN
taxlaw-2851	30	9	follows	follow	VERB
taxlaw-2851	30	10	the	the	DET
taxlaw-2851	30	11	conventional	conventional	ADJ
taxlaw-2851	30	12	approach	approach	NOUN
taxlaw-2851	30	13	used	use	VERB
taxlaw-2851	30	14	by	by	ADP
taxlaw-2851	30	15	the	the	DET
taxlaw-2851	30	16	joint	joint	ADJ
taxlaw-2851	30	17	committee	committee	NOUN
taxlaw-2851	30	18	on	on	ADP
taxlaw-2851	30	19	taxation	taxation	NOUN
taxlaw-2851	30	20	and	and	CCONJ
taxlaw-2851	30	21	the	the	DET
taxlaw-2851	30	22	u.s	u.s	PROPN
taxlaw-2851	30	23	.	.	PROPN
taxlaw-2851	30	24	department	department	PROPN
taxlaw-2851	30	25	of	of	ADP
taxlaw-2851	30	26	the	the	DET
taxlaw-2851	30	27	treasury	treasury	NOUN
taxlaw-2851	30	28	to	to	PART
taxlaw-2851	30	29	estimate	estimate	VERB
taxlaw-2851	30	30	revenue	revenue	NOUN
taxlaw-2851	30	31	effects	effect	NOUN
taxlaw-2851	30	32	before	before	ADP
taxlaw-2851	30	33	considering	consider	VERB
taxlaw-2851	30	34	the	the	DET
taxlaw-2851	30	35	macroeconomic	macroeconomic	ADJ
taxlaw-2851	30	36	effects	effect	NOUN
taxlaw-2851	30	37	.	.	PUNCT
taxlaw-2851	31	1	as	as	SCONJ
taxlaw-2851	31	2	noted	note	VERB
taxlaw-2851	31	3	in	in	ADP
taxlaw-2851	31	4	the	the	DET
taxlaw-2851	31	5	text	text	NOUN
taxlaw-2851	31	6	,	,	PUNCT
taxlaw-2851	31	7	we	we	PRON
taxlaw-2851	31	8	do	do	AUX
taxlaw-2851	31	9	not	not	PART
taxlaw-2851	31	10	model	model	VERB
taxlaw-2851	31	11	certain	certain	ADJ
taxlaw-2851	31	12	potentially	potentially	ADV
taxlaw-2851	31	13	large	large	ADJ
taxlaw-2851	31	14	tax	tax	NOUN
taxlaw-2851	31	15	avoidance	avoidance	NOUN
taxlaw-2851	31	16	responses	response	NOUN
taxlaw-2851	31	17	because	because	SCONJ
taxlaw-2851	31	18	of	of	ADP
taxlaw-2851	31	19	uncertainty	uncertainty	NOUN
taxlaw-2851	31	20	about	about	ADP
taxlaw-2851	31	21	exactly	exactly	ADV
taxlaw-2851	31	22	how	how	SCONJ
taxlaw-2851	31	23	the	the	DET
taxlaw-2851	31	24	proposal	proposal	NOUN
taxlaw-2851	31	25	would	would	AUX
taxlaw-2851	31	26	be	be	AUX
taxlaw-2851	31	27	implemented	implement	VERB
taxlaw-2851	31	28	.	.	PUNCT
taxlaw-2851	32	1	260	260	NUM
taxlaw-2851	32	2	columbia	columbia	PROPN
taxlaw-2851	32	3	journal	journal	PROPN
taxlaw-2851	32	4	of	of	ADP
taxlaw-2851	32	5	tax	tax	NOUN
taxlaw-2851	32	6	law	law	NOUN
taxlaw-2851	32	7	[	[	X
taxlaw-2851	32	8	vol.8:257	vol.8:257	ADP
taxlaw-2851	32	9	that	that	PRON
taxlaw-2851	32	10	take	take	VERB
taxlaw-2851	32	11	into	into	ADP
taxlaw-2851	32	12	account	account	NOUN
taxlaw-2851	32	13	macroeconomic	macroeconomic	ADJ
taxlaw-2851	32	14	feedback	feedback	NOUN
taxlaw-2851	32	15	effects.4	effects.4	PROPN
taxlaw-2851	32	16	both	both	DET
taxlaw-2851	32	17	sets	set	NOUN
taxlaw-2851	32	18	of	of	ADP
taxlaw-2851	32	19	estimates	estimate	NOUN
taxlaw-2851	32	20	indicate	indicate	VERB
taxlaw-2851	32	21	that	that	SCONJ
taxlaw-2851	32	22	the	the	DET
taxlaw-2851	32	23	plan	plan	NOUN
taxlaw-2851	32	24	would	would	AUX
taxlaw-2851	32	25	boost	boost	VERB
taxlaw-2851	32	26	gdp	gdp	NOUN
taxlaw-2851	32	27	in	in	ADP
taxlaw-2851	32	28	the	the	DET
taxlaw-2851	32	29	short	short	ADJ
taxlaw-2851	32	30	run	run	NOUN
taxlaw-2851	32	31	,	,	PUNCT
taxlaw-2851	32	32	reducing	reduce	VERB
taxlaw-2851	32	33	the	the	DET
taxlaw-2851	32	34	revenue	revenue	NOUN
taxlaw-2851	32	35	cost	cost	NOUN
taxlaw-2851	32	36	of	of	ADP
taxlaw-2851	32	37	the	the	DET
taxlaw-2851	32	38	plan	plan	NOUN
taxlaw-2851	32	39	.	.	PUNCT
taxlaw-2851	33	1	however	however	ADV
taxlaw-2851	33	2	,	,	PUNCT
taxlaw-2851	33	3	longer	long	ADV
taxlaw-2851	33	4	-	-	PUNCT
taxlaw-2851	33	5	run	run	VERB
taxlaw-2851	33	6	estimates	estimate	NOUN
taxlaw-2851	33	7	indicate	indicate	VERB
taxlaw-2851	33	8	that	that	SCONJ
taxlaw-2851	33	9	over	over	ADP
taxlaw-2851	33	10	time	time	NOUN
taxlaw-2851	33	11	the	the	DET
taxlaw-2851	33	12	effect	effect	NOUN
taxlaw-2851	33	13	on	on	ADP
taxlaw-2851	33	14	output	output	NOUN
taxlaw-2851	33	15	would	would	AUX
taxlaw-2851	33	16	become	become	VERB
taxlaw-2851	33	17	negative	negative	ADJ
taxlaw-2851	33	18	,	,	PUNCT
taxlaw-2851	33	19	increasing	increase	VERB
taxlaw-2851	33	20	the	the	DET
taxlaw-2851	33	21	revenue	revenue	NOUN
taxlaw-2851	33	22	cost	cost	NOUN
taxlaw-2851	33	23	of	of	ADP
taxlaw-2851	33	24	the	the	DET
taxlaw-2851	33	25	plan	plan	NOUN
taxlaw-2851	33	26	.	.	PUNCT
taxlaw-2851	34	1	including	include	VERB
taxlaw-2851	34	2	macroeconomic	macroeconomic	ADJ
taxlaw-2851	34	3	feedbacks	feedback	NOUN
taxlaw-2851	34	4	,	,	PUNCT
taxlaw-2851	34	5	the	the	DET
taxlaw-2851	34	6	revenue	revenue	NOUN
taxlaw-2851	34	7	loss	loss	NOUN
taxlaw-2851	34	8	falls	fall	VERB
taxlaw-2851	34	9	to	to	ADP
taxlaw-2851	34	10	$	$	SYM
taxlaw-2851	34	11	3.0	3.0	NUM
taxlaw-2851	34	12	trillion	trillion	NUM
taxlaw-2851	34	13	over	over	ADP
taxlaw-2851	34	14	the	the	DET
taxlaw-2851	34	15	first	first	ADJ
taxlaw-2851	34	16	decade	decade	NOUN
taxlaw-2851	34	17	,	,	PUNCT
taxlaw-2851	34	18	but	but	CCONJ
taxlaw-2851	34	19	rises	rise	VERB
taxlaw-2851	34	20	to	to	ADP
taxlaw-2851	34	21	$	$	SYM
taxlaw-2851	34	22	3.4	3.4	NUM
taxlaw-2851	34	23	trillion	trillion	NUM
taxlaw-2851	34	24	over	over	ADP
taxlaw-2851	34	25	the	the	DET
taxlaw-2851	34	26	second	second	ADJ
taxlaw-2851	34	27	decade	decade	NOUN
taxlaw-2851	34	28	.	.	PUNCT
taxlaw-2851	35	1	including	include	VERB
taxlaw-2851	35	2	interest	interest	NOUN
taxlaw-2851	35	3	costs	cost	NOUN
taxlaw-2851	35	4	,	,	PUNCT
taxlaw-2851	35	5	the	the	DET
taxlaw-2851	35	6	federal	federal	ADJ
taxlaw-2851	35	7	debt	debt	NOUN
taxlaw-2851	35	8	would	would	AUX
taxlaw-2851	35	9	increase	increase	VERB
taxlaw-2851	35	10	by	by	ADP
taxlaw-2851	35	11	$	$	SYM
taxlaw-2851	35	12	3.6	3.6	NUM
taxlaw-2851	35	13	trillion	trillion	NUM
taxlaw-2851	35	14	by	by	ADP
taxlaw-2851	35	15	2026	2026	NUM
taxlaw-2851	35	16	and	and	CCONJ
taxlaw-2851	35	17	by	by	ADP
taxlaw-2851	35	18	$	$	SYM
taxlaw-2851	35	19	9.2	9.2	NUM
taxlaw-2851	35	20	trillion	trillion	NUM
taxlaw-2851	35	21	by	by	ADP
taxlaw-2851	35	22	2036	2036	NUM
taxlaw-2851	35	23	.	.	PUNCT
taxlaw-2851	36	1	eventually	eventually	ADV
taxlaw-2851	36	2	,	,	PUNCT
taxlaw-2851	36	3	rising	rise	VERB
taxlaw-2851	36	4	debt	debt	NOUN
taxlaw-2851	36	5	pushes	push	VERB
taxlaw-2851	36	6	up	up	ADP
taxlaw-2851	36	7	interest	interest	NOUN
taxlaw-2851	36	8	rates	rate	NOUN
taxlaw-2851	36	9	,	,	PUNCT
taxlaw-2851	36	10	which	which	PRON
taxlaw-2851	36	11	crowds	crowd	VERB
taxlaw-2851	36	12	out	out	ADP
taxlaw-2851	36	13	private	private	ADJ
taxlaw-2851	36	14	investment	investment	NOUN
taxlaw-2851	36	15	and	and	CCONJ
taxlaw-2851	36	16	slows	slow	VERB
taxlaw-2851	36	17	growth	growth	NOUN
taxlaw-2851	36	18	.	.	PUNCT
taxlaw-2851	37	1	by	by	ADP
taxlaw-2851	37	2	2036	2036	NUM
taxlaw-2851	37	3	,	,	PUNCT
taxlaw-2851	37	4	the	the	DET
taxlaw-2851	37	5	pwbm	pwbm	PROPN
taxlaw-2851	37	6	estimates	estimate	VERB
taxlaw-2851	37	7	that	that	SCONJ
taxlaw-2851	37	8	gdp	gdp	NOUN
taxlaw-2851	37	9	would	would	AUX
taxlaw-2851	37	10	be	be	AUX
taxlaw-2851	37	11	2.6	2.6	NUM
taxlaw-2851	37	12	percent	percent	NOUN
taxlaw-2851	37	13	lower	low	ADJ
taxlaw-2851	37	14	than	than	SCONJ
taxlaw-2851	37	15	if	if	SCONJ
taxlaw-2851	37	16	the	the	DET
taxlaw-2851	37	17	tax	tax	NOUN
taxlaw-2851	37	18	cuts	cut	NOUN
taxlaw-2851	37	19	had	have	AUX
taxlaw-2851	37	20	not	not	PART
taxlaw-2851	37	21	been	be	AUX
taxlaw-2851	37	22	enacted	enact	VERB
taxlaw-2851	37	23	.	.	PUNCT
taxlaw-2851	38	1	these	these	DET
taxlaw-2851	38	2	estimates	estimate	NOUN
taxlaw-2851	38	3	are	be	AUX
taxlaw-2851	38	4	sensitive	sensitive	ADJ
taxlaw-2851	38	5	to	to	ADP
taxlaw-2851	38	6	parameter	parameter	NOUN
taxlaw-2851	38	7	assumptions	assumption	NOUN
taxlaw-2851	38	8	and	and	CCONJ
taxlaw-2851	38	9	the	the	DET
taxlaw-2851	38	10	effects	effect	NOUN
taxlaw-2851	38	11	on	on	ADP
taxlaw-2851	38	12	gdp	gdp	NOUN
taxlaw-2851	38	13	could	could	AUX
taxlaw-2851	38	14	be	be	AUX
taxlaw-2851	38	15	larger	large	ADJ
taxlaw-2851	38	16	or	or	CCONJ
taxlaw-2851	38	17	smaller	small	ADJ
taxlaw-2851	38	18	in	in	ADP
taxlaw-2851	38	19	both	both	CCONJ
taxlaw-2851	38	20	the	the	DET
taxlaw-2851	38	21	shortand	shortand	NOUN
taxlaw-2851	38	22	the	the	DET
taxlaw-2851	38	23	long	long	ADV
taxlaw-2851	38	24	-	-	PUNCT
taxlaw-2851	38	25	run	run	NOUN
taxlaw-2851	38	26	.	.	PUNCT
taxlaw-2851	39	1	the	the	DET
taxlaw-2851	39	2	plan	plan	NOUN
taxlaw-2851	39	3	would	would	AUX
taxlaw-2851	39	4	cut	cut	VERB
taxlaw-2851	39	5	taxes	taxis	NOUN
taxlaw-2851	39	6	at	at	ADP
taxlaw-2851	39	7	every	every	DET
taxlaw-2851	39	8	income	income	NOUN
taxlaw-2851	39	9	level	level	NOUN
taxlaw-2851	39	10	in	in	ADP
taxlaw-2851	39	11	2017	2017	NUM
taxlaw-2851	39	12	,	,	PUNCT
taxlaw-2851	39	13	but	but	CCONJ
taxlaw-2851	39	14	high	high	ADJ
taxlaw-2851	39	15	-	-	PUNCT
taxlaw-2851	39	16	income	income	NOUN
taxlaw-2851	39	17	taxpayers	taxpayer	NOUN
taxlaw-2851	39	18	would	would	AUX
taxlaw-2851	39	19	receive	receive	VERB
taxlaw-2851	39	20	the	the	DET
taxlaw-2851	39	21	biggest	big	ADJ
taxlaw-2851	39	22	cuts	cut	NOUN
taxlaw-2851	39	23	,	,	PUNCT
taxlaw-2851	39	24	both	both	PRON
taxlaw-2851	39	25	in	in	ADP
taxlaw-2851	39	26	dollar	dollar	NOUN
taxlaw-2851	39	27	terms	term	NOUN
taxlaw-2851	39	28	and	and	CCONJ
taxlaw-2851	39	29	as	as	ADP
taxlaw-2851	39	30	a	a	DET
taxlaw-2851	39	31	percentage	percentage	NOUN
taxlaw-2851	39	32	of	of	ADP
taxlaw-2851	39	33	income	income	NOUN
taxlaw-2851	39	34	.	.	PUNCT
taxlaw-2851	40	1	overall	overall	ADV
taxlaw-2851	40	2	,	,	PUNCT
taxlaw-2851	40	3	the	the	DET
taxlaw-2851	40	4	plan	plan	NOUN
taxlaw-2851	40	5	would	would	AUX
taxlaw-2851	40	6	cut	cut	VERB
taxlaw-2851	40	7	the	the	DET
taxlaw-2851	40	8	average	average	ADJ
taxlaw-2851	40	9	tax	tax	NOUN
taxlaw-2851	40	10	bill	bill	NOUN
taxlaw-2851	40	11	in	in	ADP
taxlaw-2851	40	12	2017	2017	NUM
taxlaw-2851	40	13	by	by	ADP
taxlaw-2851	40	14	$	$	SYM
taxlaw-2851	40	15	1,810	1,810	NUM
taxlaw-2851	40	16	,	,	PUNCT
taxlaw-2851	40	17	increasing	increase	VERB
taxlaw-2851	40	18	after	after	ADP
taxlaw-2851	40	19	-	-	PUNCT
taxlaw-2851	40	20	tax	tax	NOUN
taxlaw-2851	40	21	income	income	NOUN
taxlaw-2851	40	22	by	by	ADP
taxlaw-2851	40	23	2.5	2.5	NUM
taxlaw-2851	40	24	percent	percent	NOUN
taxlaw-2851	40	25	.	.	PUNCT
taxlaw-2851	41	1	three	three	NUM
taxlaw-2851	41	2	-	-	PUNCT
taxlaw-2851	41	3	quarters	quarter	NOUN
taxlaw-2851	41	4	of	of	ADP
taxlaw-2851	41	5	the	the	DET
taxlaw-2851	41	6	tax	tax	NOUN
taxlaw-2851	41	7	cuts	cut	NOUN
taxlaw-2851	41	8	would	would	AUX
taxlaw-2851	41	9	benefit	benefit	VERB
taxlaw-2851	41	10	the	the	DET
taxlaw-2851	41	11	top	top	ADJ
taxlaw-2851	41	12	1	1	NUM
taxlaw-2851	41	13	percent	percent	NOUN
taxlaw-2851	41	14	of	of	ADP
taxlaw-2851	41	15	households	household	NOUN
taxlaw-2851	41	16	.	.	PUNCT
taxlaw-2851	42	1	the	the	DET
taxlaw-2851	42	2	average	average	ADJ
taxlaw-2851	42	3	tax	tax	NOUN
taxlaw-2851	42	4	cut	cut	NOUN
taxlaw-2851	42	5	for	for	ADP
taxlaw-2851	42	6	the	the	DET
taxlaw-2851	42	7	highest	high	ADJ
taxlaw-2851	42	8	-	-	PUNCT
taxlaw-2851	42	9	income	income	NOUN
taxlaw-2851	42	10	0.1	0.1	NUM
taxlaw-2851	42	11	percent	percent	NOUN
taxlaw-2851	42	12	(	(	PUNCT
taxlaw-2851	42	13	incomes	income	NOUN
taxlaw-2851	42	14	over	over	ADP
taxlaw-2851	42	15	$	$	SYM
taxlaw-2851	42	16	3.7	3.7	NUM
taxlaw-2851	42	17	million	million	NUM
taxlaw-2851	42	18	in	in	ADP
taxlaw-2851	42	19	2015	2015	NUM
taxlaw-2851	42	20	dollars	dollar	NOUN
taxlaw-2851	42	21	)	)	PUNCT
taxlaw-2851	42	22	would	would	AUX
taxlaw-2851	42	23	be	be	AUX
taxlaw-2851	42	24	about	about	ADP
taxlaw-2851	42	25	$	$	SYM
taxlaw-2851	42	26	1.3	1.3	NUM
taxlaw-2851	42	27	million	million	NUM
taxlaw-2851	42	28	,	,	PUNCT
taxlaw-2851	42	29	16.9	16.9	NUM
taxlaw-2851	42	30	percent	percent	NOUN
taxlaw-2851	42	31	of	of	ADP
taxlaw-2851	42	32	after	after	ADP
taxlaw-2851	42	33	-	-	PUNCT
taxlaw-2851	42	34	tax	tax	NOUN
taxlaw-2851	42	35	income	income	NOUN
taxlaw-2851	42	36	.	.	PUNCT
taxlaw-2851	43	1	households	household	NOUN
taxlaw-2851	43	2	in	in	ADP
taxlaw-2851	43	3	the	the	DET
taxlaw-2851	43	4	middle	middle	ADJ
taxlaw-2851	43	5	fifth	fifth	NOUN
taxlaw-2851	43	6	of	of	ADP
taxlaw-2851	43	7	the	the	DET
taxlaw-2851	43	8	income	income	NOUN
taxlaw-2851	43	9	distribution	distribution	NOUN
taxlaw-2851	43	10	would	would	AUX
taxlaw-2851	43	11	receive	receive	VERB
taxlaw-2851	43	12	an	an	DET
taxlaw-2851	43	13	average	average	ADJ
taxlaw-2851	43	14	tax	tax	NOUN
taxlaw-2851	43	15	cut	cut	NOUN
taxlaw-2851	43	16	of	of	ADP
taxlaw-2851	43	17	almost	almost	ADV
taxlaw-2851	43	18	$	$	SYM
taxlaw-2851	43	19	260	260	NUM
taxlaw-2851	43	20	,	,	PUNCT
taxlaw-2851	43	21	or	or	CCONJ
taxlaw-2851	43	22	0.5	0.5	NUM
taxlaw-2851	43	23	percent	percent	NOUN
taxlaw-2851	43	24	of	of	ADP
taxlaw-2851	43	25	after	after	ADP
taxlaw-2851	43	26	-	-	PUNCT
taxlaw-2851	43	27	tax	tax	NOUN
taxlaw-2851	43	28	income	income	NOUN
taxlaw-2851	43	29	,	,	PUNCT
taxlaw-2851	43	30	while	while	SCONJ
taxlaw-2851	43	31	the	the	DET
taxlaw-2851	43	32	poorest	poor	ADJ
taxlaw-2851	43	33	fifth	fifth	NOUN
taxlaw-2851	43	34	of	of	ADP
taxlaw-2851	43	35	households	household	NOUN
taxlaw-2851	43	36	would	would	AUX
taxlaw-2851	43	37	see	see	VERB
taxlaw-2851	43	38	their	their	PRON
taxlaw-2851	43	39	taxes	taxis	NOUN
taxlaw-2851	43	40	go	go	VERB
taxlaw-2851	43	41	down	down	ADP
taxlaw-2851	43	42	an	an	DET
taxlaw-2851	43	43	average	average	NOUN
taxlaw-2851	43	44	of	of	ADP
taxlaw-2851	43	45	about	about	ADV
taxlaw-2851	43	46	$	$	SYM
taxlaw-2851	43	47	50	50	NUM
taxlaw-2851	43	48	,	,	PUNCT
taxlaw-2851	43	49	or	or	CCONJ
taxlaw-2851	43	50	0.4	0.4	NUM
taxlaw-2851	43	51	percent	percent	NOUN
taxlaw-2851	43	52	of	of	ADP
taxlaw-2851	43	53	their	their	PRON
taxlaw-2851	43	54	after	after	ADP
taxlaw-2851	43	55	-	-	PUNCT
taxlaw-2851	43	56	tax	tax	NOUN
taxlaw-2851	43	57	income	income	NOUN
taxlaw-2851	43	58	.	.	PUNCT
taxlaw-2851	44	1	by	by	ADP
taxlaw-2851	44	2	2025	2025	NUM
taxlaw-2851	44	3	,	,	PUNCT
taxlaw-2851	44	4	households	household	NOUN
taxlaw-2851	44	5	in	in	ADP
taxlaw-2851	44	6	some	some	DET
taxlaw-2851	44	7	upper	upper	ADJ
taxlaw-2851	44	8	-	-	PUNCT
taxlaw-2851	44	9	middle	middle	ADJ
taxlaw-2851	44	10	income	income	NOUN
taxlaw-2851	44	11	groups	group	NOUN
taxlaw-2851	44	12	would	would	AUX
taxlaw-2851	44	13	have	have	VERB
taxlaw-2851	44	14	tax	tax	NOUN
taxlaw-2851	44	15	increases	increase	NOUN
taxlaw-2851	44	16	(	(	PUNCT
taxlaw-2851	44	17	although	although	SCONJ
taxlaw-2851	44	18	staff	staff	NOUN
taxlaw-2851	44	19	report	report	VERB
taxlaw-2851	44	20	that	that	SCONJ
taxlaw-2851	44	21	the	the	DET
taxlaw-2851	44	22	plan	plan	NOUN
taxlaw-2851	44	23	will	will	AUX
taxlaw-2851	44	24	be	be	AUX
taxlaw-2851	44	25	adjusted	adjust	VERB
taxlaw-2851	44	26	so	so	SCONJ
taxlaw-2851	44	27	that	that	SCONJ
taxlaw-2851	44	28	no	no	DET
taxlaw-2851	44	29	income	income	NOUN
taxlaw-2851	44	30	group	group	NOUN
taxlaw-2851	44	31	would	would	AUX
taxlaw-2851	44	32	experience	experience	VERB
taxlaw-2851	44	33	an	an	DET
taxlaw-2851	44	34	overall	overall	ADJ
taxlaw-2851	44	35	tax	tax	NOUN
taxlaw-2851	44	36	increase	increase	NOUN
taxlaw-2851	44	37	)	)	PUNCT
taxlaw-2851	44	38	.	.	PUNCT
taxlaw-2851	45	1	the	the	DET
taxlaw-2851	45	2	average	average	ADJ
taxlaw-2851	45	3	tax	tax	NOUN
taxlaw-2851	45	4	cut	cut	NOUN
taxlaw-2851	45	5	at	at	ADP
taxlaw-2851	45	6	other	other	ADJ
taxlaw-2851	45	7	income	income	NOUN
taxlaw-2851	45	8	levels	level	NOUN
taxlaw-2851	45	9	would	would	AUX
taxlaw-2851	45	10	be	be	AUX
taxlaw-2851	45	11	smaller	small	ADJ
taxlaw-2851	45	12	in	in	ADP
taxlaw-2851	45	13	2025	2025	NUM
taxlaw-2851	45	14	,	,	PUNCT
taxlaw-2851	45	15	relative	relative	ADJ
taxlaw-2851	45	16	to	to	ADP
taxlaw-2851	45	17	after	after	ADP
taxlaw-2851	45	18	-	-	PUNCT
taxlaw-2851	45	19	tax	tax	NOUN
taxlaw-2851	45	20	income	income	NOUN
taxlaw-2851	45	21	,	,	PUNCT
taxlaw-2851	45	22	than	than	ADP
taxlaw-2851	45	23	in	in	ADP
taxlaw-2851	45	24	2017	2017	NUM
taxlaw-2851	45	25	.	.	PUNCT
taxlaw-2851	46	1	the	the	DET
taxlaw-2851	46	2	plan	plan	NOUN
taxlaw-2851	46	3	would	would	AUX
taxlaw-2851	46	4	reduce	reduce	VERB
taxlaw-2851	46	5	the	the	DET
taxlaw-2851	46	6	top	top	ADJ
taxlaw-2851	46	7	individual	individual	ADJ
taxlaw-2851	46	8	income	income	NOUN
taxlaw-2851	46	9	tax	tax	NOUN
taxlaw-2851	46	10	rate	rate	NOUN
taxlaw-2851	46	11	to	to	ADP
taxlaw-2851	46	12	33	33	NUM
taxlaw-2851	46	13	percent	percent	NOUN
taxlaw-2851	46	14	from	from	ADP
taxlaw-2851	46	15	the	the	DET
taxlaw-2851	46	16	current	current	ADJ
taxlaw-2851	46	17	39.6	39.6	NUM
taxlaw-2851	46	18	percent	percent	NOUN
taxlaw-2851	46	19	,	,	PUNCT
taxlaw-2851	46	20	reduce	reduce	VERB
taxlaw-2851	46	21	the	the	DET
taxlaw-2851	46	22	corporate	corporate	ADJ
taxlaw-2851	46	23	rate	rate	NOUN
taxlaw-2851	46	24	from	from	ADP
taxlaw-2851	46	25	35	35	NUM
taxlaw-2851	46	26	to	to	PART
taxlaw-2851	46	27	20	20	NUM
taxlaw-2851	46	28	percent	percent	NOUN
taxlaw-2851	46	29	,	,	PUNCT
taxlaw-2851	46	30	and	and	CCONJ
taxlaw-2851	46	31	cap	cap	NOUN
taxlaw-2851	46	32	at	at	ADP
taxlaw-2851	46	33	25	25	NUM
taxlaw-2851	46	34	percent	percent	NOUN
taxlaw-2851	46	35	the	the	DET
taxlaw-2851	46	36	tax	tax	NOUN
taxlaw-2851	46	37	rate	rate	NOUN
taxlaw-2851	46	38	on	on	ADP
taxlaw-2851	46	39	profits	profit	NOUN
taxlaw-2851	46	40	of	of	ADP
taxlaw-2851	46	41	passthrough	passthrough	NOUN
taxlaw-2851	46	42	businesses	business	NOUN
taxlaw-2851	46	43	(	(	PUNCT
taxlaw-2851	46	44	such	such	ADJ
taxlaw-2851	46	45	as	as	ADP
taxlaw-2851	46	46	sole	sole	ADJ
taxlaw-2851	46	47	proprietorships	proprietorship	NOUN
taxlaw-2851	46	48	and	and	CCONJ
taxlaw-2851	46	49	partnerships	partnership	NOUN
taxlaw-2851	46	50	)	)	PUNCT
taxlaw-2851	46	51	,	,	PUNCT
taxlaw-2851	46	52	which	which	PRON
taxlaw-2851	46	53	are	be	AUX
taxlaw-2851	46	54	taxed	tax	VERB
taxlaw-2851	46	55	under	under	ADP
taxlaw-2851	46	56	the	the	DET
taxlaw-2851	46	57	individual	individual	ADJ
taxlaw-2851	46	58	income	income	NOUN
taxlaw-2851	46	59	tax	tax	NOUN
taxlaw-2851	46	60	.	.	PUNCT
taxlaw-2851	47	1	individuals	individual	NOUN
taxlaw-2851	47	2	could	could	AUX
taxlaw-2851	47	3	4	4	NUM
taxlaw-2851	47	4	see	see	VERB
taxlaw-2851	47	5	benjamin	benjamin	PROPN
taxlaw-2851	47	6	r.	r.	PROPN
taxlaw-2851	47	7	page	page	PROPN
taxlaw-2851	47	8	&	&	CCONJ
taxlaw-2851	47	9	kent	kent	PROPN
taxlaw-2851	47	10	smetters	smetter	NOUN
taxlaw-2851	47	11	,	,	PUNCT
taxlaw-2851	47	12	dynamic	dynamic	ADJ
taxlaw-2851	47	13	scoring	scoring	NOUN
taxlaw-2851	47	14	of	of	ADP
taxlaw-2851	47	15	tax	tax	NOUN
taxlaw-2851	47	16	plans	plan	NOUN
taxlaw-2851	47	17	,	,	PUNCT
taxlaw-2851	47	18	tax	tax	NOUN
taxlaw-2851	47	19	policy	policy	NOUN
taxlaw-2851	47	20	ctr	ctr	PROPN
taxlaw-2851	47	21	.	.	PROPN
taxlaw-2851	47	22	,	,	PUNCT
taxlaw-2851	47	23	urban	urban	ADJ
taxlaw-2851	47	24	inst	inst	PROPN
taxlaw-2851	47	25	.	.	PROPN
taxlaw-2851	47	26	&	&	CCONJ
taxlaw-2851	47	27	brookings	brookings	PROPN
taxlaw-2851	47	28	inst	inst	PROPN
taxlaw-2851	47	29	.	.	PUNCT
taxlaw-2851	48	1	(	(	PUNCT
taxlaw-2851	48	2	sept	sept	PROPN
taxlaw-2851	48	3	.	.	PROPN
taxlaw-2851	48	4	16	16	NUM
taxlaw-2851	48	5	,	,	PUNCT
taxlaw-2851	48	6	2016	2016	NUM
taxlaw-2851	48	7	)	)	PUNCT
taxlaw-2851	48	8	,	,	PUNCT
taxlaw-2851	48	9	http://www.taxpolicycenter.org/sites/default/files/alfresco/publicationpdfs/2000921-dynamic-scoring-of-tax-plans.pdf	http://www.taxpolicycenter.org/sites/default/files/alfresco/publicationpdfs/2000921-dynamic-scoring-of-tax-plans.pdf	NOUN
taxlaw-2851	49	1	[	[	X
taxlaw-2851	49	2	perma.cc/3zg2-plxt	perma.cc/3zg2-plxt	X
taxlaw-2851	49	3	]	]	X
taxlaw-2851	49	4	for	for	ADP
taxlaw-2851	49	5	a	a	DET
taxlaw-2851	49	6	description	description	NOUN
taxlaw-2851	49	7	of	of	ADP
taxlaw-2851	49	8	the	the	DET
taxlaw-2851	49	9	macroeconomic	macroeconomic	ADJ
taxlaw-2851	49	10	models	model	NOUN
taxlaw-2851	49	11	used	use	VERB
taxlaw-2851	49	12	in	in	ADP
taxlaw-2851	49	13	tpc	tpc	PROPN
taxlaw-2851	49	14	’s	’s	PART
taxlaw-2851	49	15	analysis	analysis	NOUN
taxlaw-2851	49	16	.	.	PUNCT
taxlaw-2851	50	1	2017	2017	NUM
taxlaw-2851	50	2	]	]	PUNCT
taxlaw-2851	50	3	an	an	DET
taxlaw-2851	50	4	analysis	analysis	NOUN
taxlaw-2851	50	5	of	of	ADP
taxlaw-2851	50	6	the	the	DET
taxlaw-2851	50	7	house	house	NOUN
taxlaw-2851	50	8	gop	gop	PROPN
taxlaw-2851	50	9	tax	tax	NOUN
taxlaw-2851	50	10	plan	plan	NOUN
taxlaw-2851	50	11	261	261	NUM
taxlaw-2851	50	12	deduct	deduct	NOUN
taxlaw-2851	50	13	half	half	NOUN
taxlaw-2851	50	14	of	of	ADP
taxlaw-2851	50	15	their	their	PRON
taxlaw-2851	50	16	capital	capital	NOUN
taxlaw-2851	50	17	gains	gain	NOUN
taxlaw-2851	50	18	,	,	PUNCT
taxlaw-2851	50	19	dividends	dividend	NOUN
taxlaw-2851	50	20	,	,	PUNCT
taxlaw-2851	50	21	and	and	CCONJ
taxlaw-2851	50	22	interest	interest	NOUN
taxlaw-2851	50	23	,	,	PUNCT
taxlaw-2851	50	24	reducing	reduce	VERB
taxlaw-2851	50	25	the	the	DET
taxlaw-2851	50	26	top	top	ADJ
taxlaw-2851	50	27	effective	effective	ADJ
taxlaw-2851	50	28	rate	rate	NOUN
taxlaw-2851	50	29	on	on	ADP
taxlaw-2851	50	30	such	such	ADJ
taxlaw-2851	50	31	income	income	NOUN
taxlaw-2851	50	32	to	to	ADP
taxlaw-2851	50	33	16.5	16.5	NUM
taxlaw-2851	50	34	percent	percent	NOUN
taxlaw-2851	50	35	.	.	PUNCT
taxlaw-2851	51	1	the	the	DET
taxlaw-2851	51	2	plan	plan	NOUN
taxlaw-2851	51	3	would	would	AUX
taxlaw-2851	51	4	increase	increase	VERB
taxlaw-2851	51	5	the	the	DET
taxlaw-2851	51	6	standard	standard	ADJ
taxlaw-2851	51	7	deduction	deduction	NOUN
taxlaw-2851	51	8	and	and	CCONJ
taxlaw-2851	51	9	child	child	NOUN
taxlaw-2851	51	10	tax	tax	NOUN
taxlaw-2851	51	11	credit	credit	NOUN
taxlaw-2851	51	12	.	.	PUNCT
taxlaw-2851	52	1	it	it	PRON
taxlaw-2851	52	2	would	would	AUX
taxlaw-2851	52	3	repeal	repeal	VERB
taxlaw-2851	52	4	personal	personal	ADJ
taxlaw-2851	52	5	exemptions	exemption	NOUN
taxlaw-2851	52	6	and	and	CCONJ
taxlaw-2851	52	7	all	all	DET
taxlaw-2851	52	8	itemized	itemize	VERB
taxlaw-2851	52	9	deductions	deduction	NOUN
taxlaw-2851	52	10	except	except	SCONJ
taxlaw-2851	52	11	those	those	PRON
taxlaw-2851	52	12	for	for	ADP
taxlaw-2851	52	13	charitable	charitable	ADJ
taxlaw-2851	52	14	contributions	contribution	NOUN
taxlaw-2851	52	15	and	and	CCONJ
taxlaw-2851	52	16	home	home	NOUN
taxlaw-2851	52	17	mortgage	mortgage	NOUN
taxlaw-2851	52	18	interest	interest	NOUN
taxlaw-2851	52	19	.	.	PUNCT
taxlaw-2851	53	1	the	the	DET
taxlaw-2851	53	2	plan	plan	NOUN
taxlaw-2851	53	3	would	would	AUX
taxlaw-2851	53	4	also	also	ADV
taxlaw-2851	53	5	eliminate	eliminate	VERB
taxlaw-2851	53	6	the	the	DET
taxlaw-2851	53	7	alternative	alternative	ADJ
taxlaw-2851	53	8	minimum	minimum	ADJ
taxlaw-2851	53	9	tax	tax	NOUN
taxlaw-2851	53	10	(	(	PUNCT
taxlaw-2851	53	11	amt	amt	PROPN
taxlaw-2851	53	12	)	)	PUNCT
taxlaw-2851	53	13	,	,	PUNCT
taxlaw-2851	53	14	estate	estate	NOUN
taxlaw-2851	53	15	and	and	CCONJ
taxlaw-2851	53	16	gift	gift	NOUN
taxlaw-2851	53	17	taxes	taxis	NOUN
taxlaw-2851	53	18	,	,	PUNCT
taxlaw-2851	53	19	and	and	CCONJ
taxlaw-2851	53	20	all	all	DET
taxlaw-2851	53	21	taxes	taxis	NOUN
taxlaw-2851	53	22	associated	associate	VERB
taxlaw-2851	53	23	with	with	ADP
taxlaw-2851	53	24	the	the	DET
taxlaw-2851	53	25	affordable	affordable	ADJ
taxlaw-2851	53	26	care	care	NOUN
taxlaw-2851	53	27	act	act	PROPN
taxlaw-2851	53	28	(	(	PUNCT
taxlaw-2851	53	29	aca	aca	PROPN
taxlaw-2851	53	30	)	)	PUNCT
taxlaw-2851	53	31	.	.	PUNCT
taxlaw-2851	54	1	the	the	DET
taxlaw-2851	54	2	corporate	corporate	ADJ
taxlaw-2851	54	3	income	income	NOUN
taxlaw-2851	54	4	tax	tax	NOUN
taxlaw-2851	54	5	would	would	AUX
taxlaw-2851	54	6	be	be	AUX
taxlaw-2851	54	7	replaced	replace	VERB
taxlaw-2851	54	8	by	by	ADP
taxlaw-2851	54	9	a	a	DET
taxlaw-2851	54	10	cash	cash	NOUN
taxlaw-2851	54	11	-	-	PUNCT
taxlaw-2851	54	12	flow	flow	NOUN
taxlaw-2851	54	13	consumption	consumption	NOUN
taxlaw-2851	54	14	tax	tax	NOUN
taxlaw-2851	54	15	that	that	PRON
taxlaw-2851	54	16	would	would	AUX
taxlaw-2851	54	17	apply	apply	VERB
taxlaw-2851	54	18	to	to	ADP
taxlaw-2851	54	19	all	all	DET
taxlaw-2851	54	20	businesses	business	NOUN
taxlaw-2851	54	21	:	:	PUNCT
taxlaw-2851	54	22	investments	investment	NOUN
taxlaw-2851	54	23	would	would	AUX
taxlaw-2851	54	24	be	be	AUX
taxlaw-2851	54	25	immediately	immediately	ADV
taxlaw-2851	54	26	deducted	deduct	VERB
taxlaw-2851	54	27	(	(	PUNCT
taxlaw-2851	54	28	i.e.	i.e.	X
taxlaw-2851	54	29	,	,	PUNCT
taxlaw-2851	54	30	expensed	expense	VERB
taxlaw-2851	54	31	)	)	PUNCT
taxlaw-2851	54	32	and	and	CCONJ
taxlaw-2851	54	33	interest	interest	NOUN
taxlaw-2851	54	34	would	would	AUX
taxlaw-2851	54	35	no	no	ADV
taxlaw-2851	54	36	longer	long	ADV
taxlaw-2851	54	37	be	be	AUX
taxlaw-2851	54	38	deductible	deductible	ADJ
taxlaw-2851	54	39	.	.	PUNCT
taxlaw-2851	55	1	the	the	DET
taxlaw-2851	55	2	cash	cash	NOUN
taxlaw-2851	55	3	flow	flow	NOUN
taxlaw-2851	55	4	tax	tax	NOUN
taxlaw-2851	55	5	would	would	AUX
taxlaw-2851	55	6	be	be	AUX
taxlaw-2851	55	7	border	border	NOUN
taxlaw-2851	55	8	adjustable	adjustable	ADJ
taxlaw-2851	55	9	,	,	PUNCT
taxlaw-2851	55	10	meaning	mean	VERB
taxlaw-2851	55	11	receipts	receipt	NOUN
taxlaw-2851	55	12	from	from	ADP
taxlaw-2851	55	13	exports	export	NOUN
taxlaw-2851	55	14	would	would	AUX
taxlaw-2851	55	15	be	be	AUX
taxlaw-2851	55	16	excluded	exclude	VERB
taxlaw-2851	55	17	and	and	CCONJ
taxlaw-2851	55	18	purchases	purchase	NOUN
taxlaw-2851	55	19	of	of	ADP
taxlaw-2851	55	20	imports	import	NOUN
taxlaw-2851	55	21	would	would	AUX
taxlaw-2851	55	22	not	not	PART
taxlaw-2851	55	23	be	be	AUX
taxlaw-2851	55	24	deductible	deductible	ADJ
taxlaw-2851	55	25	.	.	PUNCT
taxlaw-2851	56	1	the	the	DET
taxlaw-2851	56	2	plan	plan	NOUN
taxlaw-2851	56	3	would	would	AUX
taxlaw-2851	56	4	move	move	VERB
taxlaw-2851	56	5	the	the	DET
taxlaw-2851	56	6	u.s	u.s	PROPN
taxlaw-2851	56	7	.	.	PROPN
taxlaw-2851	56	8	tax	tax	NOUN
taxlaw-2851	56	9	system	system	NOUN
taxlaw-2851	56	10	to	to	ADP
taxlaw-2851	56	11	a	a	DET
taxlaw-2851	56	12	destination	destination	NOUN
taxlaw-2851	56	13	-	-	PUNCT
taxlaw-2851	56	14	based	base	VERB
taxlaw-2851	56	15	system	system	NOUN
taxlaw-2851	56	16	in	in	ADP
taxlaw-2851	56	17	which	which	PRON
taxlaw-2851	56	18	all	all	DET
taxlaw-2851	56	19	sales	sale	NOUN
taxlaw-2851	56	20	to	to	ADP
taxlaw-2851	56	21	u.s	u.s	PROPN
taxlaw-2851	56	22	.	.	PROPN
taxlaw-2851	56	23	consumers	consumer	NOUN
taxlaw-2851	56	24	would	would	AUX
taxlaw-2851	56	25	be	be	AUX
taxlaw-2851	56	26	taxable	taxable	ADJ
taxlaw-2851	56	27	,	,	PUNCT
taxlaw-2851	56	28	regardless	regardless	ADV
taxlaw-2851	56	29	of	of	ADP
taxlaw-2851	56	30	their	their	PRON
taxlaw-2851	56	31	source	source	NOUN
taxlaw-2851	56	32	,	,	PUNCT
taxlaw-2851	56	33	and	and	CCONJ
taxlaw-2851	56	34	all	all	DET
taxlaw-2851	56	35	sales	sale	NOUN
taxlaw-2851	56	36	to	to	ADP
taxlaw-2851	56	37	foreign	foreign	ADJ
taxlaw-2851	56	38	consumers	consumer	NOUN
taxlaw-2851	56	39	would	would	AUX
taxlaw-2851	56	40	be	be	AUX
taxlaw-2851	56	41	exempt	exempt	ADJ
taxlaw-2851	56	42	from	from	ADP
taxlaw-2851	56	43	u.s	u.s	PROPN
taxlaw-2851	56	44	.	.	PROPN
taxlaw-2851	56	45	tax	tax	NOUN
taxlaw-2851	56	46	.	.	PUNCT
taxlaw-2851	57	1	the	the	DET
taxlaw-2851	57	2	marginal	marginal	ADJ
taxlaw-2851	57	3	tax	tax	NOUN
taxlaw-2851	57	4	rate	rate	NOUN
taxlaw-2851	57	5	cuts	cut	NOUN
taxlaw-2851	57	6	would	would	AUX
taxlaw-2851	57	7	boost	boost	VERB
taxlaw-2851	57	8	incentives	incentive	NOUN
taxlaw-2851	57	9	to	to	PART
taxlaw-2851	57	10	work	work	VERB
taxlaw-2851	57	11	,	,	PUNCT
taxlaw-2851	57	12	save	save	VERB
taxlaw-2851	57	13	,	,	PUNCT
taxlaw-2851	57	14	and	and	CCONJ
taxlaw-2851	57	15	invest	invest	VERB
taxlaw-2851	57	16	if	if	SCONJ
taxlaw-2851	57	17	interest	interest	NOUN
taxlaw-2851	57	18	rates	rate	NOUN
taxlaw-2851	57	19	do	do	AUX
taxlaw-2851	57	20	not	not	PART
taxlaw-2851	57	21	change	change	VERB
taxlaw-2851	57	22	.	.	PUNCT
taxlaw-2851	58	1	the	the	DET
taxlaw-2851	58	2	plan	plan	NOUN
taxlaw-2851	58	3	would	would	AUX
taxlaw-2851	58	4	reduce	reduce	VERB
taxlaw-2851	58	5	the	the	DET
taxlaw-2851	58	6	marginal	marginal	ADJ
taxlaw-2851	58	7	effective	effective	ADJ
taxlaw-2851	58	8	tax	tax	NOUN
taxlaw-2851	58	9	rate	rate	NOUN
taxlaw-2851	58	10	on	on	ADP
taxlaw-2851	58	11	most	most	ADJ
taxlaw-2851	58	12	new	new	ADJ
taxlaw-2851	58	13	investments	investment	NOUN
taxlaw-2851	58	14	,	,	PUNCT
taxlaw-2851	58	15	which	which	PRON
taxlaw-2851	58	16	would	would	AUX
taxlaw-2851	58	17	increase	increase	VERB
taxlaw-2851	58	18	the	the	DET
taxlaw-2851	58	19	incentive	incentive	NOUN
taxlaw-2851	58	20	for	for	ADP
taxlaw-2851	58	21	investment	investment	NOUN
taxlaw-2851	58	22	in	in	ADP
taxlaw-2851	58	23	the	the	DET
taxlaw-2851	58	24	u.s	u.s	PROPN
taxlaw-2851	58	25	.	.	PROPN
taxlaw-2851	58	26	and	and	CCONJ
taxlaw-2851	58	27	reduce	reduce	VERB
taxlaw-2851	58	28	tax	tax	NOUN
taxlaw-2851	58	29	distortions	distortion	NOUN
taxlaw-2851	58	30	in	in	ADP
taxlaw-2851	58	31	the	the	DET
taxlaw-2851	58	32	allocation	allocation	NOUN
taxlaw-2851	58	33	of	of	ADP
taxlaw-2851	58	34	capital	capital	NOUN
taxlaw-2851	58	35	.	.	PUNCT
taxlaw-2851	59	1	in	in	ADP
taxlaw-2851	59	2	the	the	DET
taxlaw-2851	59	3	short	short	ADJ
taxlaw-2851	59	4	run	run	NOUN
taxlaw-2851	59	5	,	,	PUNCT
taxlaw-2851	59	6	increased	increase	VERB
taxlaw-2851	59	7	investment	investment	NOUN
taxlaw-2851	59	8	would	would	AUX
taxlaw-2851	59	9	raise	raise	VERB
taxlaw-2851	59	10	labor	labor	NOUN
taxlaw-2851	59	11	productivity	productivity	NOUN
taxlaw-2851	59	12	and	and	CCONJ
taxlaw-2851	59	13	u.s	u.s	PROPN
taxlaw-2851	59	14	.	.	PROPN
taxlaw-2851	59	15	wages	wage	NOUN
taxlaw-2851	59	16	by	by	ADP
taxlaw-2851	59	17	increasing	increase	VERB
taxlaw-2851	59	18	capital	capital	NOUN
taxlaw-2851	59	19	per	per	ADP
taxlaw-2851	59	20	worker	worker	NOUN
taxlaw-2851	59	21	.	.	PUNCT
taxlaw-2851	60	1	however	however	ADV
taxlaw-2851	60	2	,	,	PUNCT
taxlaw-2851	60	3	increased	increase	VERB
taxlaw-2851	60	4	government	government	NOUN
taxlaw-2851	60	5	borrowing	borrowing	NOUN
taxlaw-2851	60	6	would	would	AUX
taxlaw-2851	60	7	push	push	VERB
taxlaw-2851	60	8	up	up	ADP
taxlaw-2851	60	9	interest	interest	NOUN
taxlaw-2851	60	10	rates	rate	NOUN
taxlaw-2851	60	11	and	and	CCONJ
taxlaw-2851	60	12	crowd	crowd	VERB
taxlaw-2851	60	13	out	out	ADP
taxlaw-2851	60	14	private	private	ADJ
taxlaw-2851	60	15	investment	investment	NOUN
taxlaw-2851	60	16	,	,	PUNCT
taxlaw-2851	60	17	eventually	eventually	ADV
taxlaw-2851	60	18	offsetting	offset	VERB
taxlaw-2851	60	19	the	the	DET
taxlaw-2851	60	20	plan	plan	NOUN
taxlaw-2851	60	21	’s	’s	PART
taxlaw-2851	60	22	positive	positive	ADJ
taxlaw-2851	60	23	effects	effect	NOUN
taxlaw-2851	60	24	on	on	ADP
taxlaw-2851	60	25	private	private	ADJ
taxlaw-2851	60	26	investment	investment	NOUN
taxlaw-2851	60	27	unless	unless	SCONJ
taxlaw-2851	60	28	federal	federal	ADJ
taxlaw-2851	60	29	spending	spending	NOUN
taxlaw-2851	60	30	was	be	AUX
taxlaw-2851	60	31	sharply	sharply	ADV
taxlaw-2851	60	32	reduced	reduce	VERB
taxlaw-2851	60	33	to	to	PART
taxlaw-2851	60	34	offset	offset	VERB
taxlaw-2851	60	35	the	the	DET
taxlaw-2851	60	36	effect	effect	NOUN
taxlaw-2851	60	37	of	of	ADP
taxlaw-2851	60	38	the	the	DET
taxlaw-2851	60	39	tax	tax	NOUN
taxlaw-2851	60	40	cuts	cut	NOUN
taxlaw-2851	60	41	on	on	ADP
taxlaw-2851	60	42	the	the	DET
taxlaw-2851	60	43	deficit	deficit	NOUN
taxlaw-2851	60	44	.	.	PUNCT
taxlaw-2851	61	1	if	if	SCONJ
taxlaw-2851	61	2	the	the	DET
taxlaw-2851	61	3	plan	plan	NOUN
taxlaw-2851	61	4	is	be	AUX
taxlaw-2851	61	5	modified	modify	VERB
taxlaw-2851	61	6	to	to	PART
taxlaw-2851	61	7	reduce	reduce	VERB
taxlaw-2851	61	8	the	the	DET
taxlaw-2851	61	9	overall	overall	ADJ
taxlaw-2851	61	10	revenue	revenue	NOUN
taxlaw-2851	61	11	loss	loss	NOUN
taxlaw-2851	61	12	,	,	PUNCT
taxlaw-2851	61	13	the	the	DET
taxlaw-2851	61	14	adverse	adverse	ADJ
taxlaw-2851	61	15	effects	effect	NOUN
taxlaw-2851	61	16	of	of	ADP
taxlaw-2851	61	17	rising	rise	VERB
taxlaw-2851	61	18	interest	interest	NOUN
taxlaw-2851	61	19	rates	rate	NOUN
taxlaw-2851	61	20	could	could	AUX
taxlaw-2851	61	21	moderate	moderate	VERB
taxlaw-2851	61	22	or	or	CCONJ
taxlaw-2851	61	23	be	be	AUX
taxlaw-2851	61	24	eliminated	eliminate	VERB
taxlaw-2851	61	25	.	.	PUNCT
taxlaw-2851	62	1	those	those	DET
taxlaw-2851	62	2	unspecified	unspecified	ADJ
taxlaw-2851	62	3	modifications	modification	NOUN
taxlaw-2851	62	4	could	could	AUX
taxlaw-2851	62	5	also	also	ADV
taxlaw-2851	62	6	,	,	PUNCT
taxlaw-2851	62	7	of	of	ADP
taxlaw-2851	62	8	course	course	NOUN
taxlaw-2851	62	9	,	,	PUNCT
taxlaw-2851	62	10	modify	modify	VERB
taxlaw-2851	62	11	economic	economic	ADJ
taxlaw-2851	62	12	incentives	incentive	NOUN
taxlaw-2851	62	13	.	.	PUNCT
taxlaw-2851	63	1	ii	ii	X
taxlaw-2851	63	2	.	.	PUNCT
taxlaw-2851	64	1	major	major	ADJ
taxlaw-2851	64	2	elements	element	NOUN
taxlaw-2851	64	3	of	of	ADP
taxlaw-2851	64	4	the	the	DET
taxlaw-2851	64	5	proposal	proposal	NOUN
taxlaw-2851	64	6	a.	a.	NOUN
taxlaw-2851	64	7	individual	individual	PROPN
taxlaw-2851	64	8	income	income	NOUN
taxlaw-2851	64	9	tax	tax	NOUN
taxlaw-2851	64	10	the	the	DET
taxlaw-2851	64	11	house	house	PROPN
taxlaw-2851	64	12	gop	gop	PROPN
taxlaw-2851	64	13	tax	tax	NOUN
taxlaw-2851	64	14	plan	plan	NOUN
taxlaw-2851	64	15	would	would	AUX
taxlaw-2851	64	16	consolidate	consolidate	VERB
taxlaw-2851	64	17	the	the	DET
taxlaw-2851	64	18	regular	regular	ADJ
taxlaw-2851	64	19	standard	standard	ADJ
taxlaw-2851	64	20	deduction	deduction	NOUN
taxlaw-2851	64	21	,	,	PUNCT
taxlaw-2851	64	22	additional	additional	ADJ
taxlaw-2851	64	23	standard	standard	ADJ
taxlaw-2851	64	24	deductions	deduction	NOUN
taxlaw-2851	64	25	for	for	ADP
taxlaw-2851	64	26	age	age	NOUN
taxlaw-2851	64	27	or	or	CCONJ
taxlaw-2851	64	28	blindness	blindness	NOUN
taxlaw-2851	64	29	,	,	PUNCT
taxlaw-2851	64	30	and	and	CCONJ
taxlaw-2851	64	31	the	the	DET
taxlaw-2851	64	32	personal	personal	ADJ
taxlaw-2851	64	33	exemption	exemption	NOUN
taxlaw-2851	64	34	for	for	ADP
taxlaw-2851	64	35	tax	tax	NOUN
taxlaw-2851	64	36	filers	filer	NOUN
taxlaw-2851	64	37	into	into	ADP
taxlaw-2851	64	38	new	new	ADJ
taxlaw-2851	64	39	standard	standard	ADJ
taxlaw-2851	64	40	deduction	deduction	NOUN
taxlaw-2851	64	41	amounts	amount	NOUN
taxlaw-2851	64	42	of	of	ADP
taxlaw-2851	64	43	$	$	SYM
taxlaw-2851	64	44	12,000	12,000	NUM
taxlaw-2851	64	45	for	for	ADP
taxlaw-2851	64	46	single	single	ADJ
taxlaw-2851	64	47	filers	filer	NOUN
taxlaw-2851	64	48	,	,	PUNCT
taxlaw-2851	64	49	$	$	SYM
taxlaw-2851	64	50	18,000	18,000	NUM
taxlaw-2851	64	51	for	for	ADP
taxlaw-2851	64	52	head	head	NOUN
taxlaw-2851	64	53	of	of	ADP
taxlaw-2851	64	54	household	household	NOUN
taxlaw-2851	64	55	filers	filer	NOUN
taxlaw-2851	64	56	,	,	PUNCT
taxlaw-2851	64	57	and	and	CCONJ
taxlaw-2851	64	58	$	$	SYM
taxlaw-2851	64	59	24,000	24,000	NUM
taxlaw-2851	64	60	for	for	ADP
taxlaw-2851	64	61	joint	joint	ADJ
taxlaw-2851	64	62	filers	filer	NOUN
taxlaw-2851	64	63	.	.	PUNCT
taxlaw-2851	65	1	the	the	DET
taxlaw-2851	65	2	plan	plan	NOUN
taxlaw-2851	65	3	would	would	AUX
taxlaw-2851	65	4	reduce	reduce	VERB
taxlaw-2851	65	5	the	the	DET
taxlaw-2851	65	6	number	number	NOUN
taxlaw-2851	65	7	of	of	ADP
taxlaw-2851	65	8	individual	individual	ADJ
taxlaw-2851	65	9	income	income	NOUN
taxlaw-2851	65	10	tax	tax	NOUN
taxlaw-2851	65	11	brackets	bracket	NOUN
taxlaw-2851	65	12	from	from	ADP
taxlaw-2851	65	13	the	the	DET
taxlaw-2851	65	14	current	current	ADJ
taxlaw-2851	65	15	seven	seven	NUM
taxlaw-2851	65	16	brackets	bracket	NOUN
taxlaw-2851	65	17	to	to	ADP
taxlaw-2851	65	18	three—12	three—12	PROPN
taxlaw-2851	65	19	,	,	PUNCT
taxlaw-2851	65	20	25	25	NUM
taxlaw-2851	65	21	,	,	PUNCT
taxlaw-2851	65	22	and	and	CCONJ
taxlaw-2851	65	23	33	33	NUM
taxlaw-2851	65	24	262	262	NUM
taxlaw-2851	65	25	columbia	columbia	PROPN
taxlaw-2851	65	26	journal	journal	PROPN
taxlaw-2851	65	27	of	of	ADP
taxlaw-2851	65	28	tax	tax	NOUN
taxlaw-2851	65	29	law	law	NOUN
taxlaw-2851	65	30	[	[	X
taxlaw-2851	65	31	vol.8:257	vol.8:257	ADP
taxlaw-2851	65	32	percent	percent	NOUN
taxlaw-2851	65	33	—	—	PUNCT
taxlaw-2851	65	34	cutting	cut	VERB
taxlaw-2851	65	35	the	the	DET
taxlaw-2851	65	36	top	top	ADJ
taxlaw-2851	65	37	39.6	39.6	NUM
taxlaw-2851	65	38	percent	percent	NOUN
taxlaw-2851	65	39	rate	rate	NOUN
taxlaw-2851	65	40	by	by	ADP
taxlaw-2851	65	41	6.6	6.6	NUM
taxlaw-2851	65	42	percentage	percentage	NOUN
taxlaw-2851	65	43	points	point	NOUN
taxlaw-2851	65	44	(	(	PUNCT
taxlaw-2851	65	45	table	table	NOUN
taxlaw-2851	65	46	1	1	NUM
taxlaw-2851	65	47	)	)	PUNCT
taxlaw-2851	65	48	.	.	PUNCT
taxlaw-2851	66	1	the	the	DET
taxlaw-2851	66	2	plan	plan	NOUN
taxlaw-2851	66	3	would	would	AUX
taxlaw-2851	66	4	replace	replace	VERB
taxlaw-2851	66	5	the	the	DET
taxlaw-2851	66	6	special	special	ADJ
taxlaw-2851	66	7	rates	rate	NOUN
taxlaw-2851	66	8	on	on	ADP
taxlaw-2851	66	9	capital	capital	NOUN
taxlaw-2851	66	10	gains	gain	NOUN
taxlaw-2851	66	11	and	and	CCONJ
taxlaw-2851	66	12	dividends	dividend	NOUN
taxlaw-2851	66	13	with	with	ADP
taxlaw-2851	66	14	a	a	DET
taxlaw-2851	66	15	50	50	NUM
taxlaw-2851	66	16	percent	percent	NOUN
taxlaw-2851	66	17	deduction	deduction	NOUN
taxlaw-2851	66	18	,	,	PUNCT
taxlaw-2851	66	19	which	which	PRON
taxlaw-2851	66	20	would	would	AUX
taxlaw-2851	66	21	also	also	ADV
taxlaw-2851	66	22	apply	apply	VERB
taxlaw-2851	66	23	to	to	ADP
taxlaw-2851	66	24	interest	interest	NOUN
taxlaw-2851	66	25	income	income	NOUN
taxlaw-2851	66	26	.	.	PUNCT
taxlaw-2851	67	1	the	the	DET
taxlaw-2851	67	2	top	top	ADJ
taxlaw-2851	67	3	rate	rate	NOUN
taxlaw-2851	67	4	on	on	ADP
taxlaw-2851	67	5	capital	capital	NOUN
taxlaw-2851	67	6	gains	gain	NOUN
taxlaw-2851	67	7	and	and	CCONJ
taxlaw-2851	67	8	dividends	dividend	NOUN
taxlaw-2851	67	9	would	would	AUX
taxlaw-2851	67	10	be	be	AUX
taxlaw-2851	67	11	reduced	reduce	VERB
taxlaw-2851	67	12	from	from	ADP
taxlaw-2851	67	13	23.8	23.8	NUM
taxlaw-2851	67	14	percent	percent	NOUN
taxlaw-2851	67	15	(	(	PUNCT
taxlaw-2851	67	16	including	include	VERB
taxlaw-2851	67	17	the	the	DET
taxlaw-2851	67	18	3.8	3.8	NUM
taxlaw-2851	67	19	percent	percent	NOUN
taxlaw-2851	67	20	surtax	surtax	NOUN
taxlaw-2851	67	21	on	on	ADP
taxlaw-2851	67	22	net	net	ADJ
taxlaw-2851	67	23	investment	investment	NOUN
taxlaw-2851	67	24	income	income	NOUN
taxlaw-2851	67	25	)	)	PUNCT
taxlaw-2851	67	26	to	to	ADP
taxlaw-2851	67	27	16.5	16.5	NUM
taxlaw-2851	67	28	percent	percent	NOUN
taxlaw-2851	67	29	,	,	PUNCT
taxlaw-2851	67	30	a	a	DET
taxlaw-2851	67	31	decrease	decrease	NOUN
taxlaw-2851	67	32	of	of	ADP
taxlaw-2851	67	33	over	over	ADP
taxlaw-2851	67	34	30	30	NUM
taxlaw-2851	67	35	percent	percent	NOUN
taxlaw-2851	67	36	.	.	PUNCT
taxlaw-2851	68	1	the	the	DET
taxlaw-2851	68	2	top	top	ADJ
taxlaw-2851	68	3	rate	rate	NOUN
taxlaw-2851	68	4	on	on	ADP
taxlaw-2851	68	5	interest	interest	NOUN
taxlaw-2851	68	6	income	income	NOUN
taxlaw-2851	68	7	would	would	AUX
taxlaw-2851	68	8	be	be	AUX
taxlaw-2851	68	9	reduced	reduce	VERB
taxlaw-2851	68	10	from	from	ADP
taxlaw-2851	68	11	43.4	43.4	NUM
taxlaw-2851	68	12	percent	percent	NOUN
taxlaw-2851	68	13	to	to	ADP
taxlaw-2851	68	14	16.5	16.5	NUM
taxlaw-2851	68	15	percent	percent	NOUN
taxlaw-2851	68	16	,	,	PUNCT
taxlaw-2851	68	17	a	a	DET
taxlaw-2851	68	18	decrease	decrease	NOUN
taxlaw-2851	68	19	of	of	ADP
taxlaw-2851	68	20	over	over	ADP
taxlaw-2851	68	21	60	60	NUM
taxlaw-2851	68	22	percent	percent	NOUN
taxlaw-2851	68	23	.	.	PUNCT
taxlaw-2851	69	1	the	the	DET
taxlaw-2851	69	2	plan	plan	NOUN
taxlaw-2851	69	3	would	would	AUX
taxlaw-2851	69	4	repeal	repeal	VERB
taxlaw-2851	69	5	the	the	DET
taxlaw-2851	69	6	deduction	deduction	NOUN
taxlaw-2851	69	7	for	for	ADP
taxlaw-2851	69	8	personal	personal	ADJ
taxlaw-2851	69	9	exemptions	exemption	NOUN
taxlaw-2851	69	10	for	for	ADP
taxlaw-2851	69	11	children	child	NOUN
taxlaw-2851	69	12	and	and	CCONJ
taxlaw-2851	69	13	other	other	ADJ
taxlaw-2851	69	14	dependents	dependent	NOUN
taxlaw-2851	69	15	,	,	PUNCT
taxlaw-2851	69	16	which	which	PRON
taxlaw-2851	69	17	in	in	ADP
taxlaw-2851	69	18	2016	2016	NUM
taxlaw-2851	69	19	is	be	AUX
taxlaw-2851	69	20	$	$	SYM
taxlaw-2851	69	21	4,050	4,050	NUM
taxlaw-2851	69	22	and	and	CCONJ
taxlaw-2851	69	23	indexed	index	VERB
taxlaw-2851	69	24	for	for	ADP
taxlaw-2851	69	25	inflation	inflation	NOUN
taxlaw-2851	69	26	.	.	PUNCT
taxlaw-2851	70	1	in	in	ADP
taxlaw-2851	70	2	its	its	PRON
taxlaw-2851	70	3	place	place	NOUN
taxlaw-2851	70	4	,	,	PUNCT
taxlaw-2851	70	5	the	the	DET
taxlaw-2851	70	6	plan	plan	NOUN
taxlaw-2851	70	7	would	would	AUX
taxlaw-2851	70	8	increase	increase	VERB
taxlaw-2851	70	9	the	the	DET
taxlaw-2851	70	10	child	child	NOUN
taxlaw-2851	70	11	tax	tax	NOUN
taxlaw-2851	70	12	credit	credit	NOUN
taxlaw-2851	70	13	from	from	ADP
taxlaw-2851	70	14	$	$	SYM
taxlaw-2851	70	15	1,000	1,000	NUM
taxlaw-2851	70	16	to	to	PART
taxlaw-2851	70	17	$	$	SYM
taxlaw-2851	70	18	1,500	1,500	NUM
taxlaw-2851	70	19	and	and	CCONJ
taxlaw-2851	70	20	create	create	VERB
taxlaw-2851	70	21	a	a	DET
taxlaw-2851	70	22	new	new	ADJ
taxlaw-2851	70	23	nonrefundable	nonrefundable	ADJ
taxlaw-2851	70	24	credit	credit	NOUN
taxlaw-2851	70	25	of	of	ADP
taxlaw-2851	70	26	$	$	SYM
taxlaw-2851	70	27	500	500	NUM
taxlaw-2851	70	28	for	for	ADP
taxlaw-2851	70	29	other	other	ADJ
taxlaw-2851	70	30	dependents	dependent	NOUN
taxlaw-2851	70	31	.	.	PUNCT
taxlaw-2851	71	1	the	the	DET
taxlaw-2851	71	2	child	child	NOUN
taxlaw-2851	71	3	tax	tax	NOUN
taxlaw-2851	71	4	credit	credit	NOUN
taxlaw-2851	71	5	would	would	AUX
taxlaw-2851	71	6	phase	phase	VERB
taxlaw-2851	71	7	out	out	ADP
taxlaw-2851	71	8	beginning	begin	VERB
taxlaw-2851	71	9	at	at	ADP
taxlaw-2851	71	10	$	$	SYM
taxlaw-2851	71	11	75,000	75,000	NUM
taxlaw-2851	71	12	of	of	ADP
taxlaw-2851	71	13	adjusted	adjust	VERB
taxlaw-2851	71	14	gross	gross	ADJ
taxlaw-2851	71	15	income	income	NOUN
taxlaw-2851	71	16	for	for	ADP
taxlaw-2851	71	17	single	single	ADJ
taxlaw-2851	71	18	filers	filer	NOUN
taxlaw-2851	71	19	(	(	PUNCT
taxlaw-2851	71	20	as	as	ADP
taxlaw-2851	71	21	2017	2017	NUM
taxlaw-2851	71	22	]	]	PUNCT
taxlaw-2851	71	23	an	an	DET
taxlaw-2851	71	24	analysis	analysis	NOUN
taxlaw-2851	71	25	of	of	ADP
taxlaw-2851	71	26	the	the	DET
taxlaw-2851	71	27	house	house	NOUN
taxlaw-2851	71	28	gop	gop	PROPN
taxlaw-2851	71	29	tax	tax	NOUN
taxlaw-2851	71	30	plan	plan	NOUN
taxlaw-2851	71	31	263	263	NUM
taxlaw-2851	71	32	under	under	ADP
taxlaw-2851	71	33	current	current	ADJ
taxlaw-2851	71	34	law	law	NOUN
taxlaw-2851	71	35	)	)	PUNCT
taxlaw-2851	71	36	and	and	CCONJ
taxlaw-2851	71	37	$	$	SYM
taxlaw-2851	71	38	150,000	150,000	NUM
taxlaw-2851	71	39	for	for	ADP
taxlaw-2851	71	40	joint	joint	ADJ
taxlaw-2851	71	41	filers	filer	NOUN
taxlaw-2851	71	42	(	(	PUNCT
taxlaw-2851	71	43	an	an	DET
taxlaw-2851	71	44	increase	increase	NOUN
taxlaw-2851	71	45	from	from	ADP
taxlaw-2851	71	46	$	$	SYM
taxlaw-2851	71	47	110,000	110,000	NUM
taxlaw-2851	71	48	under	under	ADP
taxlaw-2851	71	49	current	current	ADJ
taxlaw-2851	71	50	law).5	law).5	X
taxlaw-2851	71	51	the	the	DET
taxlaw-2851	71	52	plan	plan	NOUN
taxlaw-2851	71	53	would	would	AUX
taxlaw-2851	71	54	eliminate	eliminate	VERB
taxlaw-2851	71	55	all	all	DET
taxlaw-2851	71	56	itemized	itemize	VERB
taxlaw-2851	71	57	deductions	deduction	NOUN
taxlaw-2851	71	58	except	except	SCONJ
taxlaw-2851	71	59	the	the	DET
taxlaw-2851	71	60	deductions	deduction	NOUN
taxlaw-2851	71	61	for	for	ADP
taxlaw-2851	71	62	mortgage	mortgage	NOUN
taxlaw-2851	71	63	interest	interest	NOUN
taxlaw-2851	71	64	and	and	CCONJ
taxlaw-2851	71	65	charitable	charitable	ADJ
taxlaw-2851	71	66	contributions	contribution	NOUN
taxlaw-2851	71	67	.	.	PUNCT
taxlaw-2851	72	1	the	the	DET
taxlaw-2851	72	2	plan	plan	NOUN
taxlaw-2851	72	3	would	would	AUX
taxlaw-2851	72	4	,	,	PUNCT
taxlaw-2851	72	5	nonetheless	nonetheless	ADV
taxlaw-2851	72	6	,	,	PUNCT
taxlaw-2851	72	7	reduce	reduce	VERB
taxlaw-2851	72	8	or	or	CCONJ
taxlaw-2851	72	9	eliminate	eliminate	VERB
taxlaw-2851	72	10	tax	tax	NOUN
taxlaw-2851	72	11	savings	saving	NOUN
taxlaw-2851	72	12	from	from	ADP
taxlaw-2851	72	13	the	the	DET
taxlaw-2851	72	14	remaining	remain	VERB
taxlaw-2851	72	15	deductions	deduction	NOUN
taxlaw-2851	72	16	for	for	ADP
taxlaw-2851	72	17	many	many	ADJ
taxlaw-2851	72	18	taxpayers	taxpayer	NOUN
taxlaw-2851	72	19	for	for	ADP
taxlaw-2851	72	20	three	three	NUM
taxlaw-2851	72	21	reasons	reason	NOUN
taxlaw-2851	72	22	.	.	PUNCT
taxlaw-2851	73	1	first	first	ADV
taxlaw-2851	73	2	,	,	PUNCT
taxlaw-2851	73	3	eliminating	eliminate	VERB
taxlaw-2851	73	4	most	most	ADV
taxlaw-2851	73	5	itemized	itemize	VERB
taxlaw-2851	73	6	deductions	deduction	NOUN
taxlaw-2851	73	7	and	and	CCONJ
taxlaw-2851	73	8	increasing	increase	VERB
taxlaw-2851	73	9	the	the	DET
taxlaw-2851	73	10	standard	standard	ADJ
taxlaw-2851	73	11	deduction	deduction	NOUN
taxlaw-2851	73	12	would	would	AUX
taxlaw-2851	73	13	significantly	significantly	ADV
taxlaw-2851	73	14	reduce	reduce	VERB
taxlaw-2851	73	15	the	the	DET
taxlaw-2851	73	16	number	number	NOUN
taxlaw-2851	73	17	of	of	ADP
taxlaw-2851	73	18	taxpayers	taxpayer	NOUN
taxlaw-2851	73	19	who	who	PRON
taxlaw-2851	73	20	itemize.6	itemize.6	ADV
taxlaw-2851	73	21	we	we	PRON
taxlaw-2851	73	22	estimate	estimate	VERB
taxlaw-2851	73	23	that	that	SCONJ
taxlaw-2851	73	24	38	38	NUM
taxlaw-2851	73	25	million	million	NUM
taxlaw-2851	73	26	(	(	PUNCT
taxlaw-2851	73	27	84	84	NUM
taxlaw-2851	73	28	percent	percent	NOUN
taxlaw-2851	73	29	)	)	PUNCT
taxlaw-2851	73	30	of	of	ADP
taxlaw-2851	73	31	the	the	DET
taxlaw-2851	73	32	45	45	NUM
taxlaw-2851	73	33	million	million	NUM
taxlaw-2851	73	34	filers	filer	NOUN
taxlaw-2851	73	35	who	who	PRON
taxlaw-2851	73	36	would	would	AUX
taxlaw-2851	73	37	otherwise	otherwise	ADV
taxlaw-2851	73	38	itemize	itemize	VERB
taxlaw-2851	73	39	in	in	ADP
taxlaw-2851	73	40	2017	2017	NUM
taxlaw-2851	73	41	would	would	AUX
taxlaw-2851	73	42	opt	opt	VERB
taxlaw-2851	73	43	for	for	ADP
taxlaw-2851	73	44	the	the	DET
taxlaw-2851	73	45	standard	standard	ADJ
taxlaw-2851	73	46	deduction	deduction	NOUN
taxlaw-2851	73	47	.	.	PUNCT
taxlaw-2851	74	1	nonitemizers	nonitemizer	NOUN
taxlaw-2851	74	2	obviously	obviously	ADV
taxlaw-2851	74	3	do	do	AUX
taxlaw-2851	74	4	not	not	PART
taxlaw-2851	74	5	benefit	benefit	VERB
taxlaw-2851	74	6	from	from	ADP
taxlaw-2851	74	7	itemized	itemize	VERB
taxlaw-2851	74	8	deductions	deduction	NOUN
taxlaw-2851	74	9	.	.	PUNCT
taxlaw-2851	75	1	second	second	ADJ
taxlaw-2851	75	2	,	,	PUNCT
taxlaw-2851	75	3	for	for	ADP
taxlaw-2851	75	4	many	many	ADJ
taxlaw-2851	75	5	who	who	PRON
taxlaw-2851	75	6	continue	continue	VERB
taxlaw-2851	75	7	itemizing	itemize	VERB
taxlaw-2851	75	8	,	,	PUNCT
taxlaw-2851	75	9	the	the	DET
taxlaw-2851	75	10	fraction	fraction	NOUN
taxlaw-2851	75	11	of	of	ADP
taxlaw-2851	75	12	their	their	PRON
taxlaw-2851	75	13	mortgage	mortgage	NOUN
taxlaw-2851	75	14	interest	interest	NOUN
taxlaw-2851	75	15	or	or	CCONJ
taxlaw-2851	75	16	charitable	charitable	ADJ
taxlaw-2851	75	17	contributions	contribution	NOUN
taxlaw-2851	75	18	that	that	PRON
taxlaw-2851	75	19	exceeded	exceed	VERB
taxlaw-2851	75	20	the	the	DET
taxlaw-2851	75	21	standard	standard	ADJ
taxlaw-2851	75	22	deduction	deduction	NOUN
taxlaw-2851	75	23	(	(	PUNCT
taxlaw-2851	75	24	that	that	PRON
taxlaw-2851	75	25	is	is	ADV
taxlaw-2851	75	26	,	,	PUNCT
taxlaw-2851	75	27	reduces	reduce	VERB
taxlaw-2851	75	28	taxable	taxable	ADJ
taxlaw-2851	75	29	income	income	NOUN
taxlaw-2851	75	30	)	)	PUNCT
taxlaw-2851	75	31	would	would	AUX
taxlaw-2851	75	32	decline.7	decline.7	VERB
taxlaw-2851	75	33	third	third	ADV
taxlaw-2851	75	34	,	,	PUNCT
taxlaw-2851	75	35	many	many	ADJ
taxlaw-2851	75	36	would	would	AUX
taxlaw-2851	75	37	face	face	VERB
taxlaw-2851	75	38	lower	low	ADJ
taxlaw-2851	75	39	marginal	marginal	ADJ
taxlaw-2851	75	40	tax	tax	NOUN
taxlaw-2851	75	41	rates	rate	NOUN
taxlaw-2851	75	42	,	,	PUNCT
taxlaw-2851	75	43	which	which	PRON
taxlaw-2851	75	44	would	would	AUX
taxlaw-2851	75	45	reduce	reduce	VERB
taxlaw-2851	75	46	the	the	DET
taxlaw-2851	75	47	value	value	NOUN
taxlaw-2851	75	48	of	of	ADP
taxlaw-2851	75	49	any	any	DET
taxlaw-2851	75	50	deduction	deduction	NOUN
taxlaw-2851	75	51	.	.	PUNCT
taxlaw-2851	76	1	5	5	NUM
taxlaw-2851	76	2	the	the	DET
taxlaw-2851	76	3	plan	plan	NOUN
taxlaw-2851	76	4	does	do	AUX
taxlaw-2851	76	5	not	not	PART
taxlaw-2851	76	6	specify	specify	VERB
taxlaw-2851	76	7	whether	whether	SCONJ
taxlaw-2851	76	8	these	these	DET
taxlaw-2851	76	9	credits	credit	NOUN
taxlaw-2851	76	10	would	would	AUX
taxlaw-2851	76	11	be	be	AUX
taxlaw-2851	76	12	indexed	index	VERB
taxlaw-2851	76	13	for	for	ADP
taxlaw-2851	76	14	inflation	inflation	NOUN
taxlaw-2851	76	15	(	(	PUNCT
taxlaw-2851	76	16	the	the	DET
taxlaw-2851	76	17	current	current	ADJ
taxlaw-2851	76	18	child	child	NOUN
taxlaw-2851	76	19	tax	tax	NOUN
taxlaw-2851	76	20	credit	credit	NOUN
taxlaw-2851	76	21	is	be	AUX
taxlaw-2851	76	22	not	not	PART
taxlaw-2851	76	23	)	)	PUNCT
taxlaw-2851	76	24	,	,	PUNCT
taxlaw-2851	76	25	whether	whether	SCONJ
taxlaw-2851	76	26	the	the	DET
taxlaw-2851	76	27	phase	phase	NOUN
taxlaw-2851	76	28	-	-	PUNCT
taxlaw-2851	76	29	out	out	NOUN
taxlaw-2851	76	30	ranges	range	NOUN
taxlaw-2851	76	31	for	for	SCONJ
taxlaw-2851	76	32	the	the	DET
taxlaw-2851	76	33	child	child	NOUN
taxlaw-2851	76	34	tax	tax	NOUN
taxlaw-2851	76	35	credit	credit	NOUN
taxlaw-2851	76	36	would	would	AUX
taxlaw-2851	76	37	be	be	AUX
taxlaw-2851	76	38	indexed	index	VERB
taxlaw-2851	76	39	for	for	ADP
taxlaw-2851	76	40	inflation	inflation	NOUN
taxlaw-2851	76	41	(	(	PUNCT
taxlaw-2851	76	42	they	they	PRON
taxlaw-2851	76	43	are	be	AUX
taxlaw-2851	76	44	not	not	PART
taxlaw-2851	76	45	indexed	index	VERB
taxlaw-2851	76	46	under	under	ADP
taxlaw-2851	76	47	current	current	ADJ
taxlaw-2851	76	48	law	law	NOUN
taxlaw-2851	76	49	)	)	PUNCT
taxlaw-2851	76	50	,	,	PUNCT
taxlaw-2851	76	51	or	or	CCONJ
taxlaw-2851	76	52	whether	whether	SCONJ
taxlaw-2851	76	53	the	the	DET
taxlaw-2851	76	54	new	new	ADJ
taxlaw-2851	76	55	$	$	SYM
taxlaw-2851	76	56	500	500	NUM
taxlaw-2851	76	57	credit	credit	NOUN
taxlaw-2851	76	58	for	for	ADP
taxlaw-2851	76	59	other	other	ADJ
taxlaw-2851	76	60	dependents	dependent	NOUN
taxlaw-2851	76	61	would	would	AUX
taxlaw-2851	76	62	be	be	AUX
taxlaw-2851	76	63	subject	subject	ADJ
taxlaw-2851	76	64	to	to	ADP
taxlaw-2851	76	65	an	an	DET
taxlaw-2851	76	66	income	income	NOUN
taxlaw-2851	76	67	phase	phase	NOUN
taxlaw-2851	76	68	out	out	ADP
taxlaw-2851	76	69	(	(	PUNCT
taxlaw-2851	76	70	personal	personal	ADJ
taxlaw-2851	76	71	exemptions	exemption	NOUN
taxlaw-2851	76	72	are	be	AUX
taxlaw-2851	76	73	phased	phase	VERB
taxlaw-2851	76	74	out	out	ADP
taxlaw-2851	76	75	at	at	ADP
taxlaw-2851	76	76	higher	high	ADJ
taxlaw-2851	76	77	income	income	NOUN
taxlaw-2851	76	78	levels	level	NOUN
taxlaw-2851	76	79	under	under	ADP
taxlaw-2851	76	80	current	current	ADJ
taxlaw-2851	76	81	law	law	NOUN
taxlaw-2851	76	82	)	)	PUNCT
taxlaw-2851	76	83	.	.	PUNCT
taxlaw-2851	77	1	speaker	speaker	PROPN
taxlaw-2851	77	2	ryan	ryan	PROPN
taxlaw-2851	77	3	’s	’s	PART
taxlaw-2851	77	4	staff	staff	NOUN
taxlaw-2851	77	5	did	do	AUX
taxlaw-2851	77	6	not	not	PART
taxlaw-2851	77	7	respond	respond	VERB
taxlaw-2851	77	8	to	to	ADP
taxlaw-2851	77	9	our	our	PRON
taxlaw-2851	77	10	request	request	NOUN
taxlaw-2851	77	11	for	for	ADP
taxlaw-2851	77	12	clarification	clarification	NOUN
taxlaw-2851	77	13	on	on	ADP
taxlaw-2851	77	14	these	these	DET
taxlaw-2851	77	15	issues	issue	NOUN
taxlaw-2851	77	16	.	.	PUNCT
taxlaw-2851	78	1	for	for	ADP
taxlaw-2851	78	2	our	our	PRON
taxlaw-2851	78	3	analysis	analysis	NOUN
taxlaw-2851	78	4	we	we	PRON
taxlaw-2851	78	5	have	have	AUX
taxlaw-2851	78	6	assumed	assume	VERB
taxlaw-2851	78	7	that	that	SCONJ
taxlaw-2851	78	8	neither	neither	DET
taxlaw-2851	78	9	credit	credit	NOUN
taxlaw-2851	78	10	is	be	AUX
taxlaw-2851	78	11	indexed	index	VERB
taxlaw-2851	78	12	for	for	ADP
taxlaw-2851	78	13	inflation	inflation	NOUN
taxlaw-2851	78	14	,	,	PUNCT
taxlaw-2851	78	15	that	that	SCONJ
taxlaw-2851	78	16	the	the	DET
taxlaw-2851	78	17	new	new	ADJ
taxlaw-2851	78	18	credit	credit	NOUN
taxlaw-2851	78	19	for	for	ADP
taxlaw-2851	78	20	other	other	ADJ
taxlaw-2851	78	21	dependents	dependent	NOUN
taxlaw-2851	78	22	phases	phase	NOUN
taxlaw-2851	78	23	out	out	ADP
taxlaw-2851	78	24	in	in	ADP
taxlaw-2851	78	25	the	the	DET
taxlaw-2851	78	26	same	same	ADJ
taxlaw-2851	78	27	manner	manner	NOUN
taxlaw-2851	78	28	as	as	ADP
taxlaw-2851	78	29	the	the	DET
taxlaw-2851	78	30	child	child	NOUN
taxlaw-2851	78	31	tax	tax	NOUN
taxlaw-2851	78	32	credit	credit	NOUN
taxlaw-2851	78	33	,	,	PUNCT
taxlaw-2851	78	34	and	and	CCONJ
taxlaw-2851	78	35	that	that	SCONJ
taxlaw-2851	78	36	the	the	DET
taxlaw-2851	78	37	phase	phase	NOUN
taxlaw-2851	78	38	-	-	PUNCT
taxlaw-2851	78	39	out	out	NOUN
taxlaw-2851	78	40	ranges	range	NOUN
taxlaw-2851	78	41	are	be	AUX
taxlaw-2851	78	42	not	not	PART
taxlaw-2851	78	43	indexed	index	VERB
taxlaw-2851	78	44	for	for	ADP
taxlaw-2851	78	45	inflation	inflation	NOUN
taxlaw-2851	78	46	.	.	PUNCT
taxlaw-2851	79	1	6	6	NUM
taxlaw-2851	79	2	for	for	ADP
taxlaw-2851	79	3	our	our	PRON
taxlaw-2851	79	4	analysis	analysis	NOUN
taxlaw-2851	79	5	we	we	PRON
taxlaw-2851	79	6	have	have	AUX
taxlaw-2851	79	7	assumed	assume	VERB
taxlaw-2851	79	8	that	that	SCONJ
taxlaw-2851	79	9	the	the	DET
taxlaw-2851	79	10	plan	plan	NOUN
taxlaw-2851	79	11	repeals	repeal	VERB
taxlaw-2851	79	12	the	the	DET
taxlaw-2851	79	13	limitation	limitation	NOUN
taxlaw-2851	79	14	on	on	ADP
taxlaw-2851	79	15	itemized	itemize	VERB
taxlaw-2851	79	16	deductions	deduction	NOUN
taxlaw-2851	79	17	for	for	ADP
taxlaw-2851	79	18	high	high	ADJ
taxlaw-2851	79	19	-	-	PUNCT
taxlaw-2851	79	20	income	income	NOUN
taxlaw-2851	79	21	taxpayers	taxpayer	NOUN
taxlaw-2851	79	22	,	,	PUNCT
taxlaw-2851	79	23	although	although	SCONJ
taxlaw-2851	79	24	speaker	speaker	PROPN
taxlaw-2851	79	25	ryan	ryan	PROPN
taxlaw-2851	79	26	’s	’s	PART
taxlaw-2851	79	27	staff	staff	NOUN
taxlaw-2851	79	28	did	do	AUX
taxlaw-2851	79	29	not	not	PART
taxlaw-2851	79	30	provide	provide	VERB
taxlaw-2851	79	31	clarification	clarification	NOUN
taxlaw-2851	79	32	on	on	ADP
taxlaw-2851	79	33	this	this	DET
taxlaw-2851	79	34	issue	issue	NOUN
taxlaw-2851	79	35	.	.	PUNCT
taxlaw-2851	80	1	7	7	NUM
taxlaw-2851	81	1	the	the	DET
taxlaw-2851	81	2	effective	effective	ADJ
taxlaw-2851	81	3	subsidy	subsidy	NOUN
taxlaw-2851	81	4	rate	rate	NOUN
taxlaw-2851	81	5	for	for	ADP
taxlaw-2851	81	6	an	an	DET
taxlaw-2851	81	7	itemized	itemize	VERB
taxlaw-2851	81	8	deduction	deduction	NOUN
taxlaw-2851	81	9	is	be	AUX
taxlaw-2851	81	10	the	the	DET
taxlaw-2851	81	11	marginal	marginal	ADJ
taxlaw-2851	81	12	tax	tax	NOUN
taxlaw-2851	81	13	rate	rate	NOUN
taxlaw-2851	81	14	multiplied	multiply	VERB
taxlaw-2851	81	15	by	by	ADP
taxlaw-2851	81	16	the	the	DET
taxlaw-2851	81	17	fraction	fraction	NOUN
taxlaw-2851	81	18	of	of	ADP
taxlaw-2851	81	19	the	the	DET
taxlaw-2851	81	20	deduction	deduction	NOUN
taxlaw-2851	81	21	in	in	ADP
taxlaw-2851	81	22	excess	excess	NOUN
taxlaw-2851	81	23	of	of	ADP
taxlaw-2851	81	24	the	the	DET
taxlaw-2851	81	25	standard	standard	ADJ
taxlaw-2851	81	26	deduction	deduction	NOUN
taxlaw-2851	81	27	.	.	PUNCT
taxlaw-2851	82	1	thus	thus	ADV
taxlaw-2851	82	2	,	,	PUNCT
taxlaw-2851	82	3	for	for	ADP
taxlaw-2851	82	4	example	example	NOUN
taxlaw-2851	82	5	,	,	PUNCT
taxlaw-2851	82	6	if	if	SCONJ
taxlaw-2851	82	7	a	a	DET
taxlaw-2851	82	8	taxpayer	taxpayer	NOUN
taxlaw-2851	82	9	in	in	ADP
taxlaw-2851	82	10	the	the	DET
taxlaw-2851	82	11	25	25	NUM
taxlaw-2851	82	12	percent	percent	NOUN
taxlaw-2851	82	13	tax	tax	NOUN
taxlaw-2851	82	14	bracket	bracket	NOUN
taxlaw-2851	82	15	has	have	VERB
taxlaw-2851	82	16	$	$	SYM
taxlaw-2851	82	17	10,000	10,000	NUM
taxlaw-2851	82	18	of	of	ADP
taxlaw-2851	82	19	mortgage	mortgage	NOUN
taxlaw-2851	82	20	interest	interest	NOUN
taxlaw-2851	82	21	,	,	PUNCT
taxlaw-2851	82	22	but	but	CCONJ
taxlaw-2851	82	23	total	total	ADJ
taxlaw-2851	82	24	itemized	itemize	VERB
taxlaw-2851	82	25	deductions	deduction	NOUN
taxlaw-2851	82	26	exceed	exceed	VERB
taxlaw-2851	82	27	the	the	DET
taxlaw-2851	82	28	standard	standard	ADJ
taxlaw-2851	82	29	deduction	deduction	NOUN
taxlaw-2851	82	30	by	by	ADP
taxlaw-2851	82	31	$	$	SYM
taxlaw-2851	82	32	5,000	5,000	NUM
taxlaw-2851	82	33	,	,	PUNCT
taxlaw-2851	82	34	the	the	DET
taxlaw-2851	82	35	effective	effective	ADJ
taxlaw-2851	82	36	subsidy	subsidy	NOUN
taxlaw-2851	82	37	rate	rate	NOUN
taxlaw-2851	82	38	is	be	AUX
taxlaw-2851	82	39	12.5	12.5	NUM
taxlaw-2851	82	40	percent	percent	NOUN
taxlaw-2851	82	41	(	(	PUNCT
taxlaw-2851	82	42	5,000/10,000	5,000/10,000	NOUN
taxlaw-2851	82	43	*	*	SYM
taxlaw-2851	82	44	25	25	NUM
taxlaw-2851	82	45	percent	percent	NOUN
taxlaw-2851	82	46	)	)	PUNCT
taxlaw-2851	82	47	.	.	PUNCT
taxlaw-2851	83	1	since	since	SCONJ
taxlaw-2851	83	2	the	the	DET
taxlaw-2851	83	3	plan	plan	NOUN
taxlaw-2851	83	4	eliminates	eliminate	VERB
taxlaw-2851	83	5	some	some	DET
taxlaw-2851	83	6	large	large	ADJ
taxlaw-2851	83	7	itemized	itemize	VERB
taxlaw-2851	83	8	deductions	deduction	NOUN
taxlaw-2851	83	9	,	,	PUNCT
taxlaw-2851	83	10	such	such	ADJ
taxlaw-2851	83	11	as	as	ADP
taxlaw-2851	83	12	the	the	DET
taxlaw-2851	83	13	deduction	deduction	NOUN
taxlaw-2851	83	14	for	for	ADP
taxlaw-2851	83	15	state	state	NOUN
taxlaw-2851	83	16	and	and	CCONJ
taxlaw-2851	83	17	local	local	ADJ
taxlaw-2851	83	18	taxes	taxis	NOUN
taxlaw-2851	83	19	,	,	PUNCT
taxlaw-2851	83	20	and	and	CCONJ
taxlaw-2851	83	21	raises	raise	VERB
taxlaw-2851	83	22	the	the	DET
taxlaw-2851	83	23	standard	standard	ADJ
taxlaw-2851	83	24	deduction	deduction	NOUN
taxlaw-2851	83	25	,	,	PUNCT
taxlaw-2851	83	26	the	the	DET
taxlaw-2851	83	27	fraction	fraction	NOUN
taxlaw-2851	83	28	of	of	ADP
taxlaw-2851	83	29	itemized	itemize	VERB
taxlaw-2851	83	30	deductions	deduction	NOUN
taxlaw-2851	83	31	in	in	ADP
taxlaw-2851	83	32	excess	excess	NOUN
taxlaw-2851	83	33	of	of	ADP
taxlaw-2851	83	34	the	the	DET
taxlaw-2851	83	35	standard	standard	ADJ
taxlaw-2851	83	36	deduction	deduction	NOUN
taxlaw-2851	83	37	will	will	AUX
taxlaw-2851	83	38	decline	decline	VERB
taxlaw-2851	83	39	.	.	PUNCT
taxlaw-2851	84	1	264	264	NUM
taxlaw-2851	84	2	columbia	columbia	PROPN
taxlaw-2851	84	3	journal	journal	PROPN
taxlaw-2851	84	4	of	of	ADP
taxlaw-2851	84	5	tax	tax	NOUN
taxlaw-2851	84	6	law	law	NOUN
taxlaw-2851	84	7	[	[	X
taxlaw-2851	84	8	vol.8:257	vol.8:257	ADP
taxlaw-2851	84	9	the	the	DET
taxlaw-2851	84	10	plan	plan	NOUN
taxlaw-2851	84	11	would	would	AUX
taxlaw-2851	84	12	repeal	repeal	VERB
taxlaw-2851	84	13	the	the	DET
taxlaw-2851	84	14	individual	individual	ADJ
taxlaw-2851	84	15	amt	amt	PROPN
taxlaw-2851	84	16	and	and	CCONJ
taxlaw-2851	84	17	a	a	DET
taxlaw-2851	84	18	number	number	NOUN
taxlaw-2851	84	19	of	of	ADP
taxlaw-2851	84	20	“	"	PUNCT
taxlaw-2851	84	21	special	special	ADJ
taxlaw-2851	84	22	interest	interest	NOUN
taxlaw-2851	84	23	”	"	PUNCT
taxlaw-2851	84	24	tax	tax	NOUN
taxlaw-2851	84	25	provisions	provision	NOUN
taxlaw-2851	84	26	,	,	PUNCT
taxlaw-2851	84	27	only	only	ADV
taxlaw-2851	84	28	some	some	PRON
taxlaw-2851	84	29	of	of	ADP
taxlaw-2851	84	30	which	which	PRON
taxlaw-2851	84	31	were	be	AUX
taxlaw-2851	84	32	explicitly	explicitly	ADV
taxlaw-2851	84	33	identified	identify	VERB
taxlaw-2851	84	34	and	and	CCONJ
taxlaw-2851	84	35	included	include	VERB
taxlaw-2851	84	36	in	in	ADP
taxlaw-2851	84	37	our	our	PRON
taxlaw-2851	84	38	estimates.8	estimates.8	PROPN
taxlaw-2851	84	39	b.	b.	PROPN
taxlaw-2851	84	40	estate	estate	PROPN
taxlaw-2851	84	41	and	and	CCONJ
taxlaw-2851	84	42	gift	gift	NOUN
taxlaw-2851	84	43	taxes	taxis	NOUN
taxlaw-2851	84	44	the	the	DET
taxlaw-2851	84	45	house	house	NOUN
taxlaw-2851	84	46	gop	gop	PROPN
taxlaw-2851	84	47	tax	tax	NOUN
taxlaw-2851	84	48	plan	plan	NOUN
taxlaw-2851	84	49	would	would	AUX
taxlaw-2851	84	50	eliminate	eliminate	VERB
taxlaw-2851	84	51	the	the	DET
taxlaw-2851	84	52	federal	federal	ADJ
taxlaw-2851	84	53	estate	estate	NOUN
taxlaw-2851	84	54	,	,	PUNCT
taxlaw-2851	84	55	gift	gift	NOUN
taxlaw-2851	84	56	and	and	CCONJ
taxlaw-2851	84	57	generation	generation	NOUN
taxlaw-2851	84	58	-	-	PUNCT
taxlaw-2851	84	59	skipping	skip	VERB
taxlaw-2851	84	60	transfer	transfer	NOUN
taxlaw-2851	84	61	taxes.9	taxes.9	PUNCT
taxlaw-2851	84	62	eliminating	eliminate	VERB
taxlaw-2851	84	63	the	the	DET
taxlaw-2851	84	64	estate	estate	NOUN
taxlaw-2851	84	65	tax	tax	NOUN
taxlaw-2851	84	66	would	would	AUX
taxlaw-2851	84	67	remove	remove	VERB
taxlaw-2851	84	68	several	several	ADJ
taxlaw-2851	84	69	economic	economic	ADJ
taxlaw-2851	84	70	distortions	distortion	NOUN
taxlaw-2851	84	71	(	(	PUNCT
taxlaw-2851	84	72	such	such	ADJ
taxlaw-2851	84	73	as	as	ADP
taxlaw-2851	84	74	the	the	DET
taxlaw-2851	84	75	incentive	incentive	NOUN
taxlaw-2851	84	76	it	it	PRON
taxlaw-2851	84	77	creates	create	VERB
taxlaw-2851	84	78	to	to	PART
taxlaw-2851	84	79	spend	spend	VERB
taxlaw-2851	84	80	down	down	ADP
taxlaw-2851	84	81	asset	asset	NOUN
taxlaw-2851	84	82	balances	balance	NOUN
taxlaw-2851	84	83	to	to	ADP
taxlaw-2851	84	84	below	below	ADP
taxlaw-2851	84	85	the	the	DET
taxlaw-2851	84	86	threshold	threshold	NOUN
taxlaw-2851	84	87	for	for	ADP
taxlaw-2851	84	88	taxation	taxation	NOUN
taxlaw-2851	84	89	)	)	PUNCT
taxlaw-2851	84	90	.	.	PUNCT
taxlaw-2851	85	1	however	however	ADV
taxlaw-2851	85	2	,	,	PUNCT
taxlaw-2851	85	3	eliminating	eliminate	VERB
taxlaw-2851	85	4	the	the	DET
taxlaw-2851	85	5	estate	estate	NOUN
taxlaw-2851	85	6	tax	tax	NOUN
taxlaw-2851	85	7	would	would	AUX
taxlaw-2851	85	8	also	also	ADV
taxlaw-2851	85	9	remove	remove	VERB
taxlaw-2851	85	10	the	the	DET
taxlaw-2851	85	11	incentive	incentive	NOUN
taxlaw-2851	85	12	it	it	PRON
taxlaw-2851	85	13	provides	provide	VERB
taxlaw-2851	85	14	the	the	DET
taxlaw-2851	85	15	wealthy	wealthy	ADJ
taxlaw-2851	85	16	to	to	PART
taxlaw-2851	85	17	make	make	VERB
taxlaw-2851	85	18	charitable	charitable	ADJ
taxlaw-2851	85	19	contributions.10	contributions.10	PROPN
taxlaw-2851	85	20	c.	c.	PROPN
taxlaw-2851	85	21	business	business	NOUN
taxlaw-2851	85	22	taxes	tax	VERB
taxlaw-2851	85	23	the	the	DET
taxlaw-2851	85	24	house	house	NOUN
taxlaw-2851	85	25	gop	gop	PROPN
taxlaw-2851	85	26	tax	tax	NOUN
taxlaw-2851	85	27	plan	plan	NOUN
taxlaw-2851	85	28	would	would	AUX
taxlaw-2851	85	29	cut	cut	VERB
taxlaw-2851	85	30	the	the	DET
taxlaw-2851	85	31	top	top	ADJ
taxlaw-2851	85	32	corporate	corporate	ADJ
taxlaw-2851	85	33	tax	tax	NOUN
taxlaw-2851	85	34	rate	rate	NOUN
taxlaw-2851	85	35	from	from	ADP
taxlaw-2851	85	36	35	35	NUM
taxlaw-2851	85	37	percent	percent	NOUN
taxlaw-2851	85	38	to	to	ADP
taxlaw-2851	85	39	20	20	NUM
taxlaw-2851	85	40	percent	percent	NOUN
taxlaw-2851	85	41	.	.	PUNCT
taxlaw-2851	86	1	a	a	DET
taxlaw-2851	86	2	top	top	ADJ
taxlaw-2851	86	3	rate	rate	NOUN
taxlaw-2851	86	4	of	of	ADP
taxlaw-2851	86	5	25	25	NUM
taxlaw-2851	86	6	percent	percent	NOUN
taxlaw-2851	86	7	would	would	AUX
taxlaw-2851	86	8	apply	apply	VERB
taxlaw-2851	86	9	to	to	ADP
taxlaw-2851	86	10	pass	pass	VERB
taxlaw-2851	86	11	-	-	PUNCT
taxlaw-2851	86	12	through	through	ADP
taxlaw-2851	86	13	entities	entity	NOUN
taxlaw-2851	86	14	such	such	ADJ
taxlaw-2851	86	15	as	as	ADP
taxlaw-2851	86	16	sole	sole	ADJ
taxlaw-2851	86	17	proprietorships	proprietorship	NOUN
taxlaw-2851	86	18	,	,	PUNCT
taxlaw-2851	86	19	partnerships	partnership	NOUN
taxlaw-2851	86	20	and	and	CCONJ
taxlaw-2851	86	21	s	s	NOUN
taxlaw-2851	86	22	corporations	corporation	NOUN
taxlaw-2851	86	23	,	,	PUNCT
taxlaw-2851	86	24	which	which	PRON
taxlaw-2851	86	25	are	be	AUX
taxlaw-2851	86	26	taxed	tax	VERB
taxlaw-2851	86	27	at	at	ADP
taxlaw-2851	86	28	individual	individual	ADJ
taxlaw-2851	86	29	rates	rate	NOUN
taxlaw-2851	86	30	of	of	ADP
taxlaw-2851	86	31	up	up	ADP
taxlaw-2851	86	32	to	to	PART
taxlaw-2851	86	33	39.6	39.6	NUM
taxlaw-2851	86	34	percent	percent	NOUN
taxlaw-2851	86	35	under	under	ADP
taxlaw-2851	86	36	current	current	ADJ
taxlaw-2851	86	37	law.11	law.11	NOUN
taxlaw-2851	86	38	the	the	DET
taxlaw-2851	86	39	8	8	NUM
taxlaw-2851	86	40	percentage	percentage	NOUN
taxlaw-2851	86	41	point	point	NOUN
taxlaw-2851	86	42	differential	differential	NOUN
taxlaw-2851	86	43	between	between	ADP
taxlaw-2851	86	44	the	the	DET
taxlaw-2851	86	45	top	top	ADJ
taxlaw-2851	86	46	rate	rate	NOUN
taxlaw-2851	86	47	on	on	ADP
taxlaw-2851	86	48	pass	pass	NOUN
taxlaw-2851	86	49	-	-	PUNCT
taxlaw-2851	86	50	through	through	ADP
taxlaw-2851	86	51	business	business	NOUN
taxlaw-2851	86	52	income	income	NOUN
taxlaw-2851	86	53	and	and	CCONJ
taxlaw-2851	86	54	wages	wage	NOUN
taxlaw-2851	86	55	could	could	AUX
taxlaw-2851	86	56	create	create	VERB
taxlaw-2851	86	57	a	a	DET
taxlaw-2851	86	58	strong	strong	ADJ
taxlaw-2851	86	59	incentive	incentive	NOUN
taxlaw-2851	86	60	for	for	SCONJ
taxlaw-2851	86	61	many	many	ADJ
taxlaw-2851	86	62	wage	wage	NOUN
taxlaw-2851	86	63	earners	earner	NOUN
taxlaw-2851	86	64	to	to	PART
taxlaw-2851	86	65	form	form	VERB
taxlaw-2851	86	66	a	a	DET
taxlaw-2851	86	67	pass	pass	VERB
taxlaw-2851	86	68	-	-	PUNCT
taxlaw-2851	86	69	through	through	ADP
taxlaw-2851	86	70	entity	entity	NOUN
taxlaw-2851	86	71	that	that	PRON
taxlaw-2851	86	72	provides	provide	VERB
taxlaw-2851	86	73	labor	labor	NOUN
taxlaw-2851	86	74	services	service	NOUN
taxlaw-2851	86	75	to	to	ADP
taxlaw-2851	86	76	their	their	PRON
taxlaw-2851	86	77	current	current	ADJ
taxlaw-2851	86	78	employer	employer	NOUN
taxlaw-2851	86	79	instead	instead	ADV
taxlaw-2851	86	80	of	of	ADP
taxlaw-2851	86	81	taking	take	VERB
taxlaw-2851	86	82	8	8	NUM
taxlaw-2851	86	83	because	because	SCONJ
taxlaw-2851	86	84	speaker	speaker	PROPN
taxlaw-2851	86	85	ryan	ryan	PROPN
taxlaw-2851	86	86	’s	’s	PART
taxlaw-2851	86	87	staff	staff	NOUN
taxlaw-2851	86	88	did	do	AUX
taxlaw-2851	86	89	not	not	PART
taxlaw-2851	86	90	respond	respond	VERB
taxlaw-2851	86	91	to	to	ADP
taxlaw-2851	86	92	our	our	PRON
taxlaw-2851	86	93	request	request	NOUN
taxlaw-2851	86	94	for	for	ADP
taxlaw-2851	86	95	clarification	clarification	NOUN
taxlaw-2851	86	96	on	on	ADP
taxlaw-2851	86	97	the	the	DET
taxlaw-2851	86	98	specific	specific	ADJ
taxlaw-2851	86	99	provisions	provision	NOUN
taxlaw-2851	86	100	that	that	PRON
taxlaw-2851	86	101	would	would	AUX
taxlaw-2851	86	102	be	be	AUX
taxlaw-2851	86	103	repealed	repeal	VERB
taxlaw-2851	86	104	under	under	ADP
taxlaw-2851	86	105	the	the	DET
taxlaw-2851	86	106	plan	plan	NOUN
taxlaw-2851	86	107	,	,	PUNCT
taxlaw-2851	86	108	our	our	PRON
taxlaw-2851	86	109	revenue	revenue	NOUN
taxlaw-2851	86	110	and	and	CCONJ
taxlaw-2851	86	111	distributional	distributional	ADJ
taxlaw-2851	86	112	estimates	estimate	NOUN
taxlaw-2851	86	113	only	only	ADV
taxlaw-2851	86	114	include	include	VERB
taxlaw-2851	86	115	repeal	repeal	NOUN
taxlaw-2851	86	116	of	of	ADP
taxlaw-2851	86	117	the	the	DET
taxlaw-2851	86	118	“	"	PUNCT
taxlaw-2851	86	119	special	special	ADJ
taxlaw-2851	86	120	interest	interest	NOUN
taxlaw-2851	86	121	”	"	PUNCT
taxlaw-2851	86	122	provisions	provision	NOUN
taxlaw-2851	86	123	explicitly	explicitly	ADV
taxlaw-2851	86	124	identified	identify	VERB
taxlaw-2851	86	125	in	in	ADP
taxlaw-2851	86	126	the	the	DET
taxlaw-2851	86	127	plan	plan	NOUN
taxlaw-2851	86	128	description	description	NOUN
taxlaw-2851	86	129	.	.	PUNCT
taxlaw-2851	87	1	however	however	ADV
taxlaw-2851	87	2	,	,	PUNCT
taxlaw-2851	87	3	we	we	PRON
taxlaw-2851	87	4	do	do	AUX
taxlaw-2851	87	5	show	show	VERB
taxlaw-2851	87	6	as	as	ADP
taxlaw-2851	87	7	an	an	DET
taxlaw-2851	87	8	addendum	addendum	NOUN
taxlaw-2851	87	9	to	to	ADP
taxlaw-2851	87	10	our	our	PRON
taxlaw-2851	87	11	revenue	revenue	NOUN
taxlaw-2851	87	12	estimates	estimate	NOUN
taxlaw-2851	87	13	(	(	PUNCT
taxlaw-2851	87	14	table	table	NOUN
taxlaw-2851	87	15	2	2	NUM
taxlaw-2851	87	16	)	)	PUNCT
taxlaw-2851	87	17	the	the	DET
taxlaw-2851	87	18	revenue	revenue	NOUN
taxlaw-2851	87	19	effect	effect	NOUN
taxlaw-2851	87	20	of	of	ADP
taxlaw-2851	87	21	repealing	repeal	VERB
taxlaw-2851	87	22	the	the	DET
taxlaw-2851	87	23	other	other	ADJ
taxlaw-2851	87	24	“	"	PUNCT
taxlaw-2851	87	25	special	special	ADJ
taxlaw-2851	87	26	interest	interest	NOUN
taxlaw-2851	87	27	”	"	PUNCT
taxlaw-2851	87	28	provisions	provision	NOUN
taxlaw-2851	87	29	listed	list	VERB
taxlaw-2851	87	30	in	in	ADP
taxlaw-2851	87	31	appendix	appendix	ADJ
taxlaw-2851	87	32	a.	a.	NOUN
taxlaw-2851	87	33	9	9	NUM
taxlaw-2851	87	34	the	the	DET
taxlaw-2851	87	35	plan	plan	NOUN
taxlaw-2851	87	36	does	do	AUX
taxlaw-2851	87	37	not	not	PART
taxlaw-2851	87	38	specify	specify	VERB
taxlaw-2851	87	39	whether	whether	SCONJ
taxlaw-2851	87	40	the	the	DET
taxlaw-2851	87	41	basis	basis	NOUN
taxlaw-2851	87	42	of	of	ADP
taxlaw-2851	87	43	inter	inter	ADJ
taxlaw-2851	87	44	vivos	vivos	ADJ
taxlaw-2851	87	45	gifts	gift	NOUN
taxlaw-2851	87	46	would	would	AUX
taxlaw-2851	87	47	continue	continue	VERB
taxlaw-2851	87	48	to	to	PART
taxlaw-2851	87	49	carry	carry	VERB
taxlaw-2851	87	50	over	over	ADP
taxlaw-2851	87	51	from	from	ADP
taxlaw-2851	87	52	the	the	DET
taxlaw-2851	87	53	transferor	transferor	NOUN
taxlaw-2851	87	54	(	(	PUNCT
taxlaw-2851	87	55	carryover	carryover	NOUN
taxlaw-2851	87	56	basis	basis	NOUN
taxlaw-2851	87	57	)	)	PUNCT
taxlaw-2851	87	58	,	,	PUNCT
taxlaw-2851	87	59	or	or	CCONJ
taxlaw-2851	87	60	whether	whether	SCONJ
taxlaw-2851	87	61	the	the	DET
taxlaw-2851	87	62	basis	basis	NOUN
taxlaw-2851	87	63	of	of	ADP
taxlaw-2851	87	64	assets	asset	NOUN
taxlaw-2851	87	65	transferred	transfer	VERB
taxlaw-2851	87	66	at	at	ADP
taxlaw-2851	87	67	death	death	NOUN
taxlaw-2851	87	68	would	would	AUX
taxlaw-2851	87	69	continue	continue	VERB
taxlaw-2851	87	70	to	to	PART
taxlaw-2851	87	71	be	be	AUX
taxlaw-2851	87	72	stepped	step	VERB
taxlaw-2851	87	73	up	up	ADP
taxlaw-2851	87	74	(	(	PUNCT
taxlaw-2851	87	75	stepped	step	VERB
taxlaw-2851	87	76	-	-	PUNCT
taxlaw-2851	87	77	up	up	ADP
taxlaw-2851	87	78	basis	basis	NOUN
taxlaw-2851	87	79	)	)	PUNCT
taxlaw-2851	87	80	,	,	PUNCT
taxlaw-2851	87	81	as	as	ADP
taxlaw-2851	87	82	under	under	ADP
taxlaw-2851	87	83	current	current	ADJ
taxlaw-2851	87	84	law	law	NOUN
taxlaw-2851	87	85	,	,	PUNCT
taxlaw-2851	87	86	or	or	CCONJ
taxlaw-2851	87	87	whether	whether	SCONJ
taxlaw-2851	87	88	limits	limit	NOUN
taxlaw-2851	87	89	would	would	AUX
taxlaw-2851	87	90	apply	apply	VERB
taxlaw-2851	87	91	to	to	ADP
taxlaw-2851	87	92	the	the	DET
taxlaw-2851	87	93	amount	amount	NOUN
taxlaw-2851	87	94	of	of	ADP
taxlaw-2851	87	95	stepped	step	VERB
taxlaw-2851	87	96	-	-	PUNCT
taxlaw-2851	87	97	up	up	ADP
taxlaw-2851	87	98	basis	basis	NOUN
taxlaw-2851	87	99	with	with	ADP
taxlaw-2851	87	100	carryover	carryover	NOUN
taxlaw-2851	87	101	basis	basis	NOUN
taxlaw-2851	87	102	applying	apply	VERB
taxlaw-2851	87	103	to	to	ADP
taxlaw-2851	87	104	the	the	DET
taxlaw-2851	87	105	remainder	remainder	NOUN
taxlaw-2851	87	106	,	,	PUNCT
taxlaw-2851	87	107	as	as	ADP
taxlaw-2851	87	108	under	under	ADP
taxlaw-2851	87	109	the	the	DET
taxlaw-2851	87	110	law	law	NOUN
taxlaw-2851	87	111	in	in	ADP
taxlaw-2851	87	112	effect	effect	NOUN
taxlaw-2851	87	113	in	in	ADP
taxlaw-2851	87	114	2010	2010	NUM
taxlaw-2851	87	115	(	(	PUNCT
taxlaw-2851	87	116	when	when	SCONJ
taxlaw-2851	87	117	the	the	DET
taxlaw-2851	87	118	estate	estate	NOUN
taxlaw-2851	87	119	tax	tax	NOUN
taxlaw-2851	87	120	was	be	AUX
taxlaw-2851	87	121	temporarily	temporarily	ADV
taxlaw-2851	87	122	repealed	repeal	VERB
taxlaw-2851	87	123	)	)	PUNCT
taxlaw-2851	87	124	.	.	PUNCT
taxlaw-2851	88	1	for	for	ADP
taxlaw-2851	88	2	our	our	PRON
taxlaw-2851	88	3	analysis	analysis	NOUN
taxlaw-2851	88	4	,	,	PUNCT
taxlaw-2851	88	5	we	we	PRON
taxlaw-2851	88	6	have	have	AUX
taxlaw-2851	88	7	assumed	assume	VERB
taxlaw-2851	88	8	that	that	SCONJ
taxlaw-2851	88	9	carryover	carryover	NOUN
taxlaw-2851	88	10	basis	basis	NOUN
taxlaw-2851	88	11	would	would	AUX
taxlaw-2851	88	12	continue	continue	VERB
taxlaw-2851	88	13	to	to	PART
taxlaw-2851	88	14	apply	apply	VERB
taxlaw-2851	88	15	to	to	ADP
taxlaw-2851	88	16	inter	inter	ADJ
taxlaw-2851	88	17	vivos	vivos	ADJ
taxlaw-2851	88	18	gifts	gift	NOUN
taxlaw-2851	88	19	,	,	PUNCT
taxlaw-2851	88	20	and	and	CCONJ
taxlaw-2851	88	21	that	that	SCONJ
taxlaw-2851	88	22	the	the	DET
taxlaw-2851	88	23	2010	2010	NUM
taxlaw-2851	88	24	limitation	limitation	NOUN
taxlaw-2851	88	25	on	on	ADP
taxlaw-2851	88	26	stepped	step	VERB
taxlaw-2851	88	27	-	-	PUNCT
taxlaw-2851	88	28	up	up	ADP
taxlaw-2851	88	29	basis	basis	NOUN
taxlaw-2851	88	30	would	would	AUX
taxlaw-2851	88	31	apply	apply	VERB
taxlaw-2851	88	32	.	.	PUNCT
taxlaw-2851	89	1	10	10	NUM
taxlaw-2851	89	2	repealing	repeal	VERB
taxlaw-2851	89	3	the	the	DET
taxlaw-2851	89	4	estate	estate	NOUN
taxlaw-2851	89	5	tax	tax	NOUN
taxlaw-2851	89	6	would	would	AUX
taxlaw-2851	89	7	also	also	ADV
taxlaw-2851	89	8	reduce	reduce	VERB
taxlaw-2851	89	9	an	an	DET
taxlaw-2851	89	10	individual	individual	NOUN
taxlaw-2851	89	11	’s	’s	PART
taxlaw-2851	89	12	incentive	incentive	NOUN
taxlaw-2851	89	13	to	to	PART
taxlaw-2851	89	14	make	make	VERB
taxlaw-2851	89	15	donations	donation	NOUN
taxlaw-2851	89	16	during	during	ADP
taxlaw-2851	89	17	his	his	PRON
taxlaw-2851	89	18	or	or	CCONJ
taxlaw-2851	89	19	her	her	PRON
taxlaw-2851	89	20	lifetime	lifetime	NOUN
taxlaw-2851	89	21	.	.	PUNCT
taxlaw-2851	90	1	under	under	ADP
taxlaw-2851	90	2	current	current	ADJ
taxlaw-2851	90	3	law	law	NOUN
taxlaw-2851	90	4	,	,	PUNCT
taxlaw-2851	90	5	such	such	ADJ
taxlaw-2851	90	6	donations	donation	NOUN
taxlaw-2851	90	7	produce	produce	VERB
taxlaw-2851	90	8	an	an	DET
taxlaw-2851	90	9	income	income	NOUN
taxlaw-2851	90	10	tax	tax	NOUN
taxlaw-2851	90	11	deduction	deduction	NOUN
taxlaw-2851	90	12	and	and	CCONJ
taxlaw-2851	90	13	reduce	reduce	VERB
taxlaw-2851	90	14	the	the	DET
taxlaw-2851	90	15	size	size	NOUN
taxlaw-2851	90	16	of	of	ADP
taxlaw-2851	90	17	the	the	DET
taxlaw-2851	90	18	taxable	taxable	ADJ
taxlaw-2851	90	19	estate	estate	NOUN
taxlaw-2851	90	20	,	,	PUNCT
taxlaw-2851	90	21	thereby	thereby	ADV
taxlaw-2851	90	22	saving	save	VERB
taxlaw-2851	90	23	both	both	CCONJ
taxlaw-2851	90	24	income	income	NOUN
taxlaw-2851	90	25	and	and	CCONJ
taxlaw-2851	90	26	estate	estate	NOUN
taxlaw-2851	90	27	taxes	taxis	NOUN
taxlaw-2851	90	28	.	.	PUNCT
taxlaw-2851	91	1	overall	overall	ADJ
taxlaw-2851	91	2	,	,	PUNCT
taxlaw-2851	91	3	for	for	ADP
taxlaw-2851	91	4	wealthy	wealthy	ADJ
taxlaw-2851	91	5	individuals	individual	NOUN
taxlaw-2851	91	6	the	the	DET
taxlaw-2851	91	7	plan	plan	NOUN
taxlaw-2851	91	8	would	would	AUX
taxlaw-2851	91	9	substantially	substantially	ADV
taxlaw-2851	91	10	increase	increase	VERB
taxlaw-2851	91	11	the	the	DET
taxlaw-2851	91	12	tax	tax	NOUN
taxlaw-2851	91	13	price	price	NOUN
taxlaw-2851	91	14	of	of	ADP
taxlaw-2851	91	15	donating	donating	NOUN
taxlaw-2851	91	16	,	,	PUNCT
taxlaw-2851	91	17	which	which	PRON
taxlaw-2851	91	18	would	would	AUX
taxlaw-2851	91	19	tend	tend	VERB
taxlaw-2851	91	20	to	to	PART
taxlaw-2851	91	21	reduce	reduce	VERB
taxlaw-2851	91	22	charitable	charitable	ADJ
taxlaw-2851	91	23	giving	giving	NOUN
taxlaw-2851	91	24	.	.	PUNCT
taxlaw-2851	92	1	however	however	ADV
taxlaw-2851	92	2	,	,	PUNCT
taxlaw-2851	92	3	the	the	DET
taxlaw-2851	92	4	large	large	ADJ
taxlaw-2851	92	5	tax	tax	NOUN
taxlaw-2851	92	6	cuts	cut	NOUN
taxlaw-2851	92	7	for	for	ADP
taxlaw-2851	92	8	high	high	ADJ
taxlaw-2851	92	9	-	-	PUNCT
taxlaw-2851	92	10	income	income	NOUN
taxlaw-2851	92	11	households	household	NOUN
taxlaw-2851	92	12	discussed	discuss	VERB
taxlaw-2851	92	13	later	later	ADV
taxlaw-2851	92	14	would	would	AUX
taxlaw-2851	92	15	produce	produce	VERB
taxlaw-2851	92	16	a	a	DET
taxlaw-2851	92	17	partially	partially	ADV
taxlaw-2851	92	18	offsetting	offset	VERB
taxlaw-2851	92	19	income	income	NOUN
taxlaw-2851	92	20	or	or	CCONJ
taxlaw-2851	92	21	wealth	wealth	NOUN
taxlaw-2851	92	22	effect	effect	NOUN
taxlaw-2851	92	23	because	because	SCONJ
taxlaw-2851	92	24	giving	give	VERB
taxlaw-2851	92	25	tends	tend	VERB
taxlaw-2851	92	26	to	to	PART
taxlaw-2851	92	27	rise	rise	VERB
taxlaw-2851	92	28	with	with	ADP
taxlaw-2851	92	29	income	income	NOUN
taxlaw-2851	92	30	,	,	PUNCT
taxlaw-2851	92	31	all	all	PRON
taxlaw-2851	92	32	else	else	ADV
taxlaw-2851	92	33	being	be	AUX
taxlaw-2851	92	34	equal	equal	ADJ
taxlaw-2851	92	35	.	.	PUNCT
taxlaw-2851	93	1	11	11	NUM
taxlaw-2851	93	2	certain	certain	ADJ
taxlaw-2851	93	3	income	income	NOUN
taxlaw-2851	93	4	of	of	ADP
taxlaw-2851	93	5	pass	pass	VERB
taxlaw-2851	93	6	-	-	PUNCT
taxlaw-2851	93	7	through	through	ADP
taxlaw-2851	93	8	entities	entity	NOUN
taxlaw-2851	93	9	is	be	AUX
taxlaw-2851	93	10	also	also	ADV
taxlaw-2851	93	11	subject	subject	ADJ
taxlaw-2851	93	12	to	to	ADP
taxlaw-2851	93	13	the	the	DET
taxlaw-2851	93	14	3.8	3.8	NUM
taxlaw-2851	93	15	percent	percent	NOUN
taxlaw-2851	93	16	rate	rate	NOUN
taxlaw-2851	93	17	on	on	ADP
taxlaw-2851	93	18	net	net	ADJ
taxlaw-2851	93	19	investment	investment	NOUN
taxlaw-2851	93	20	income	income	NOUN
taxlaw-2851	93	21	,	,	PUNCT
taxlaw-2851	93	22	making	make	VERB
taxlaw-2851	93	23	the	the	DET
taxlaw-2851	93	24	top	top	ADJ
taxlaw-2851	93	25	rate	rate	NOUN
taxlaw-2851	93	26	43.4	43.4	NUM
taxlaw-2851	93	27	percent	percent	NOUN
taxlaw-2851	93	28	.	.	PUNCT
taxlaw-2851	94	1	2017	2017	NUM
taxlaw-2851	94	2	]	]	PUNCT
taxlaw-2851	94	3	an	an	DET
taxlaw-2851	94	4	analysis	analysis	NOUN
taxlaw-2851	94	5	of	of	ADP
taxlaw-2851	94	6	the	the	DET
taxlaw-2851	94	7	house	house	NOUN
taxlaw-2851	94	8	gop	gop	PROPN
taxlaw-2851	94	9	tax	tax	NOUN
taxlaw-2851	94	10	plan	plan	NOUN
taxlaw-2851	94	11	265	265	NUM
taxlaw-2851	94	12	compensation	compensation	NOUN
taxlaw-2851	94	13	in	in	ADP
taxlaw-2851	94	14	the	the	DET
taxlaw-2851	94	15	form	form	NOUN
taxlaw-2851	94	16	of	of	ADP
taxlaw-2851	94	17	wages	wage	NOUN
taxlaw-2851	94	18	.	.	PUNCT
taxlaw-2851	95	1	to	to	PART
taxlaw-2851	95	2	stem	stem	VERB
taxlaw-2851	95	3	such	such	ADJ
taxlaw-2851	95	4	tax	tax	NOUN
taxlaw-2851	95	5	avoidance	avoidance	NOUN
taxlaw-2851	95	6	,	,	PUNCT
taxlaw-2851	95	7	the	the	DET
taxlaw-2851	95	8	plan	plan	NOUN
taxlaw-2851	95	9	would	would	AUX
taxlaw-2851	95	10	require	require	VERB
taxlaw-2851	95	11	pass	pass	VERB
taxlaw-2851	95	12	-	-	PUNCT
taxlaw-2851	95	13	through	through	ADP
taxlaw-2851	95	14	businesses	business	NOUN
taxlaw-2851	95	15	to	to	PART
taxlaw-2851	95	16	pay	pay	VERB
taxlaw-2851	95	17	“	"	PUNCT
taxlaw-2851	95	18	reasonable	reasonable	ADJ
taxlaw-2851	95	19	compensation	compensation	NOUN
taxlaw-2851	95	20	”	"	PUNCT
taxlaw-2851	95	21	for	for	ADP
taxlaw-2851	95	22	tax	tax	NOUN
taxlaw-2851	95	23	purposes	purpose	NOUN
taxlaw-2851	95	24	,	,	PUNCT
taxlaw-2851	95	25	so	so	SCONJ
taxlaw-2851	95	26	that	that	SCONJ
taxlaw-2851	95	27	the	the	DET
taxlaw-2851	95	28	preferential	preferential	ADJ
taxlaw-2851	95	29	25	25	NUM
taxlaw-2851	95	30	percent	percent	NOUN
taxlaw-2851	95	31	rate	rate	NOUN
taxlaw-2851	95	32	would	would	AUX
taxlaw-2851	95	33	not	not	PART
taxlaw-2851	95	34	apply	apply	VERB
taxlaw-2851	95	35	to	to	ADP
taxlaw-2851	95	36	all	all	DET
taxlaw-2851	95	37	income	income	NOUN
taxlaw-2851	95	38	of	of	ADP
taxlaw-2851	95	39	pass	pass	NOUN
taxlaw-2851	95	40	-	-	PUNCT
taxlaw-2851	95	41	through	through	ADP
taxlaw-2851	95	42	owner	owner	NOUN
taxlaw-2851	95	43	-	-	PUNCT
taxlaw-2851	95	44	operators	operator	NOUN
taxlaw-2851	95	45	.	.	PUNCT
taxlaw-2851	96	1	the	the	DET
taxlaw-2851	96	2	plan	plan	NOUN
taxlaw-2851	96	3	does	do	AUX
taxlaw-2851	96	4	not	not	PART
taxlaw-2851	96	5	specify	specify	VERB
taxlaw-2851	96	6	how	how	SCONJ
taxlaw-2851	96	7	reasonable	reasonable	ADJ
taxlaw-2851	96	8	compensation	compensation	NOUN
taxlaw-2851	96	9	would	would	AUX
taxlaw-2851	96	10	be	be	AUX
taxlaw-2851	96	11	defined	define	VERB
taxlaw-2851	96	12	or	or	CCONJ
taxlaw-2851	96	13	the	the	DET
taxlaw-2851	96	14	rule	rule	NOUN
taxlaw-2851	96	15	enforced	enforce	VERB
taxlaw-2851	96	16	.	.	PUNCT
taxlaw-2851	97	1	current	current	ADJ
taxlaw-2851	97	2	-	-	PUNCT
taxlaw-2851	97	3	law	law	NOUN
taxlaw-2851	97	4	rules	rule	NOUN
taxlaw-2851	97	5	are	be	AUX
taxlaw-2851	97	6	very	very	ADV
taxlaw-2851	97	7	difficult	difficult	ADJ
taxlaw-2851	97	8	to	to	PART
taxlaw-2851	97	9	enforce	enforce	VERB
taxlaw-2851	97	10	,	,	PUNCT
taxlaw-2851	97	11	leading	lead	VERB
taxlaw-2851	97	12	to	to	ADP
taxlaw-2851	97	13	significant	significant	ADJ
taxlaw-2851	97	14	tax	tax	NOUN
taxlaw-2851	97	15	avoidance	avoidance	NOUN
taxlaw-2851	97	16	;	;	PUNCT
taxlaw-2851	97	17	with	with	ADP
taxlaw-2851	97	18	the	the	DET
taxlaw-2851	97	19	much	much	ADV
taxlaw-2851	97	20	larger	large	ADJ
taxlaw-2851	97	21	rate	rate	NOUN
taxlaw-2851	97	22	differential	differential	NOUN
taxlaw-2851	97	23	under	under	ADP
taxlaw-2851	97	24	the	the	DET
taxlaw-2851	97	25	house	house	NOUN
taxlaw-2851	97	26	gop	gop	PROPN
taxlaw-2851	97	27	plan	plan	NOUN
taxlaw-2851	97	28	avoidance	avoidance	NOUN
taxlaw-2851	97	29	would	would	AUX
taxlaw-2851	97	30	be	be	AUX
taxlaw-2851	97	31	much	much	ADV
taxlaw-2851	97	32	more	more	ADV
taxlaw-2851	97	33	prevalent	prevalent	ADJ
taxlaw-2851	97	34	.	.	PUNCT
taxlaw-2851	98	1	12	12	NUM
taxlaw-2851	98	2	nevertheless	nevertheless	ADV
taxlaw-2851	98	3	,	,	PUNCT
taxlaw-2851	98	4	for	for	ADP
taxlaw-2851	98	5	purposes	purpose	NOUN
taxlaw-2851	98	6	of	of	ADP
taxlaw-2851	98	7	our	our	PRON
taxlaw-2851	98	8	analysis	analysis	NOUN
taxlaw-2851	98	9	we	we	PRON
taxlaw-2851	98	10	have	have	AUX
taxlaw-2851	98	11	assumed	assume	VERB
taxlaw-2851	98	12	that	that	SCONJ
taxlaw-2851	98	13	reasonable	reasonable	ADJ
taxlaw-2851	98	14	compensation	compensation	NOUN
taxlaw-2851	98	15	would	would	AUX
taxlaw-2851	98	16	be	be	AUX
taxlaw-2851	98	17	defined	define	VERB
taxlaw-2851	98	18	in	in	ADP
taxlaw-2851	98	19	an	an	DET
taxlaw-2851	98	20	enforceable	enforceable	ADJ
taxlaw-2851	98	21	manner	manner	NOUN
taxlaw-2851	98	22	and	and	CCONJ
taxlaw-2851	98	23	would	would	AUX
taxlaw-2851	98	24	not	not	PART
taxlaw-2851	98	25	permit	permit	VERB
taxlaw-2851	98	26	a	a	DET
taxlaw-2851	98	27	shift	shift	NOUN
taxlaw-2851	98	28	from	from	ADP
taxlaw-2851	98	29	reported	report	VERB
taxlaw-2851	98	30	wages	wage	NOUN
taxlaw-2851	98	31	to	to	ADP
taxlaw-2851	98	32	business	business	NOUN
taxlaw-2851	98	33	income	income	NOUN
taxlaw-2851	98	34	.	.	PUNCT
taxlaw-2851	99	1	with	with	ADP
taxlaw-2851	99	2	imperfect	imperfect	ADJ
taxlaw-2851	99	3	enforcement	enforcement	NOUN
taxlaw-2851	99	4	,	,	PUNCT
taxlaw-2851	99	5	the	the	DET
taxlaw-2851	99	6	plan	plan	NOUN
taxlaw-2851	99	7	would	would	AUX
taxlaw-2851	99	8	lose	lose	VERB
taxlaw-2851	99	9	substantially	substantially	ADV
taxlaw-2851	99	10	more	more	ADJ
taxlaw-2851	99	11	revenue	revenue	NOUN
taxlaw-2851	99	12	than	than	SCONJ
taxlaw-2851	99	13	we	we	PRON
taxlaw-2851	99	14	estimate	estimate	VERB
taxlaw-2851	99	15	.	.	PUNCT
taxlaw-2851	100	1	both	both	DET
taxlaw-2851	100	2	corporations	corporation	NOUN
taxlaw-2851	100	3	and	and	CCONJ
taxlaw-2851	100	4	pass	pass	VERB
taxlaw-2851	100	5	-	-	PUNCT
taxlaw-2851	100	6	through	through	ADP
taxlaw-2851	100	7	businesses	business	NOUN
taxlaw-2851	100	8	would	would	AUX
taxlaw-2851	100	9	be	be	AUX
taxlaw-2851	100	10	permitted	permit	VERB
taxlaw-2851	100	11	to	to	PART
taxlaw-2851	100	12	expense	expense	VERB
taxlaw-2851	100	13	(	(	PUNCT
taxlaw-2851	100	14	i.e.	i.e.	X
taxlaw-2851	100	15	,	,	PUNCT
taxlaw-2851	100	16	immediately	immediately	ADV
taxlaw-2851	100	17	deduct	deduct	VERB
taxlaw-2851	100	18	)	)	PUNCT
taxlaw-2851	100	19	all	all	DET
taxlaw-2851	100	20	investments	investment	NOUN
taxlaw-2851	100	21	in	in	ADP
taxlaw-2851	100	22	equipment	equipment	NOUN
taxlaw-2851	100	23	,	,	PUNCT
taxlaw-2851	100	24	structures	structure	NOUN
taxlaw-2851	100	25	,	,	PUNCT
taxlaw-2851	100	26	and	and	CCONJ
taxlaw-2851	100	27	inventories	inventory	NOUN
taxlaw-2851	100	28	,	,	PUNCT
taxlaw-2851	100	29	rather	rather	ADV
taxlaw-2851	100	30	than	than	ADP
taxlaw-2851	100	31	having	have	VERB
taxlaw-2851	100	32	to	to	PART
taxlaw-2851	100	33	capitalize	capitalize	VERB
taxlaw-2851	100	34	and	and	CCONJ
taxlaw-2851	100	35	depreciate	depreciate	VERB
taxlaw-2851	100	36	these	these	DET
taxlaw-2851	100	37	purchases	purchase	NOUN
taxlaw-2851	100	38	over	over	ADP
taxlaw-2851	100	39	time	time	NOUN
taxlaw-2851	100	40	as	as	SCONJ
taxlaw-2851	100	41	current	current	ADJ
taxlaw-2851	100	42	law	law	NOUN
taxlaw-2851	100	43	generally	generally	ADV
taxlaw-2851	100	44	requires	require	VERB
taxlaw-2851	100	45	.	.	PUNCT
taxlaw-2851	101	1	in	in	ADP
taxlaw-2851	101	2	addition	addition	NOUN
taxlaw-2851	101	3	,	,	PUNCT
taxlaw-2851	101	4	businesses	business	NOUN
taxlaw-2851	101	5	’	'	PUNCT
taxlaw-2851	101	6	net	net	ADJ
taxlaw-2851	101	7	interest	interest	NOUN
taxlaw-2851	101	8	expense	expense	NOUN
taxlaw-2851	101	9	would	would	AUX
taxlaw-2851	101	10	no	no	ADV
taxlaw-2851	101	11	longer	long	ADV
taxlaw-2851	101	12	be	be	AUX
taxlaw-2851	101	13	deductible	deductible	ADJ
taxlaw-2851	101	14	,	,	PUNCT
taxlaw-2851	101	15	but	but	CCONJ
taxlaw-2851	101	16	any	any	DET
taxlaw-2851	101	17	unused	unused	ADJ
taxlaw-2851	101	18	net	net	ADJ
taxlaw-2851	101	19	interest	interest	NOUN
taxlaw-2851	101	20	expense	expense	NOUN
taxlaw-2851	101	21	could	could	AUX
taxlaw-2851	101	22	be	be	AUX
taxlaw-2851	101	23	carried	carry	VERB
taxlaw-2851	101	24	forward	forward	ADV
taxlaw-2851	101	25	indefinitely	indefinitely	ADV
taxlaw-2851	101	26	.	.	PUNCT
taxlaw-2851	102	1	these	these	DET
taxlaw-2851	102	2	rules	rule	NOUN
taxlaw-2851	102	3	would	would	AUX
taxlaw-2851	102	4	transform	transform	VERB
taxlaw-2851	102	5	the	the	DET
taxlaw-2851	102	6	corporate	corporate	ADJ
taxlaw-2851	102	7	income	income	NOUN
taxlaw-2851	102	8	tax	tax	NOUN
taxlaw-2851	102	9	and	and	CCONJ
taxlaw-2851	102	10	the	the	DET
taxlaw-2851	102	11	individual	individual	ADJ
taxlaw-2851	102	12	income	income	NOUN
taxlaw-2851	102	13	taxation	taxation	NOUN
taxlaw-2851	102	14	of	of	ADP
taxlaw-2851	102	15	the	the	DET
taxlaw-2851	102	16	profits	profit	NOUN
taxlaw-2851	102	17	of	of	ADP
taxlaw-2851	102	18	passthrough	passthrough	NOUN
taxlaw-2851	102	19	businesses	business	NOUN
taxlaw-2851	102	20	into	into	ADP
taxlaw-2851	102	21	a	a	DET
taxlaw-2851	102	22	cash	cash	NOUN
taxlaw-2851	102	23	-	-	PUNCT
taxlaw-2851	102	24	flow	flow	NOUN
taxlaw-2851	102	25	tax	tax	NOUN
taxlaw-2851	102	26	,	,	PUNCT
taxlaw-2851	102	27	treating	treat	VERB
taxlaw-2851	102	28	business	business	NOUN
taxlaw-2851	102	29	income	income	NOUN
taxlaw-2851	102	30	as	as	SCONJ
taxlaw-2851	102	31	it	it	PRON
taxlaw-2851	102	32	would	would	AUX
taxlaw-2851	102	33	be	be	AUX
taxlaw-2851	102	34	treated	treat	VERB
taxlaw-2851	102	35	under	under	ADP
taxlaw-2851	102	36	a	a	DET
taxlaw-2851	102	37	consumption	consumption	NOUN
taxlaw-2851	102	38	tax	tax	NOUN
taxlaw-2851	102	39	that	that	PRON
taxlaw-2851	102	40	allows	allow	VERB
taxlaw-2851	102	41	deductibility	deductibility	NOUN
taxlaw-2851	102	42	of	of	ADP
taxlaw-2851	102	43	wages	wage	NOUN
taxlaw-2851	102	44	.	.	PUNCT
taxlaw-2851	103	1	if	if	SCONJ
taxlaw-2851	103	2	all	all	DET
taxlaw-2851	103	3	business	business	NOUN
taxlaw-2851	103	4	income	income	NOUN
taxlaw-2851	103	5	were	be	AUX
taxlaw-2851	103	6	taxed	tax	VERB
taxlaw-2851	103	7	at	at	ADP
taxlaw-2851	103	8	the	the	DET
taxlaw-2851	103	9	same	same	ADJ
taxlaw-2851	103	10	rate	rate	NOUN
taxlaw-2851	103	11	,	,	PUNCT
taxlaw-2851	103	12	the	the	DET
taxlaw-2851	103	13	tax	tax	NOUN
taxlaw-2851	103	14	would	would	AUX
taxlaw-2851	103	15	be	be	AUX
taxlaw-2851	103	16	equivalent	equivalent	ADJ
taxlaw-2851	103	17	to	to	ADP
taxlaw-2851	103	18	a	a	DET
taxlaw-2851	103	19	subtraction	subtraction	NOUN
taxlaw-2851	103	20	method	method	NOUN
taxlaw-2851	103	21	value	value	NOUN
taxlaw-2851	103	22	-	-	PUNCT
taxlaw-2851	103	23	added	add	VERB
taxlaw-2851	103	24	tax	tax	NOUN
taxlaw-2851	103	25	with	with	ADP
taxlaw-2851	103	26	an	an	DET
taxlaw-2851	103	27	offsetting	offset	VERB
taxlaw-2851	103	28	credit	credit	NOUN
taxlaw-2851	103	29	—	—	PUNCT
taxlaw-2851	103	30	at	at	ADP
taxlaw-2851	103	31	the	the	DET
taxlaw-2851	103	32	same	same	ADJ
taxlaw-2851	103	33	rate	rate	NOUN
taxlaw-2851	103	34	—	—	PUNCT
taxlaw-2851	103	35	for	for	ADP
taxlaw-2851	103	36	wages	wage	NOUN
taxlaw-2851	103	37	.	.	PUNCT
taxlaw-2851	104	1	if	if	SCONJ
taxlaw-2851	104	2	the	the	DET
taxlaw-2851	104	3	tax	tax	NOUN
taxlaw-2851	104	4	rate	rate	NOUN
taxlaw-2851	104	5	were	be	AUX
taxlaw-2851	104	6	set	set	VERB
taxlaw-2851	104	7	at	at	ADP
taxlaw-2851	104	8	the	the	DET
taxlaw-2851	104	9	top	top	ADJ
taxlaw-2851	104	10	individual	individual	ADJ
taxlaw-2851	104	11	income	income	NOUN
taxlaw-2851	104	12	tax	tax	NOUN
taxlaw-2851	104	13	rate	rate	NOUN
taxlaw-2851	104	14	(	(	PUNCT
taxlaw-2851	104	15	33	33	NUM
taxlaw-2851	104	16	percent	percent	NOUN
taxlaw-2851	104	17	in	in	ADP
taxlaw-2851	104	18	the	the	DET
taxlaw-2851	104	19	proposal	proposal	NOUN
taxlaw-2851	104	20	)	)	PUNCT
taxlaw-2851	104	21	and	and	CCONJ
taxlaw-2851	104	22	individual	individual	ADJ
taxlaw-2851	104	23	taxes	taxis	NOUN
taxlaw-2851	104	24	on	on	ADP
taxlaw-2851	104	25	capital	capital	NOUN
taxlaw-2851	104	26	income	income	NOUN
taxlaw-2851	104	27	were	be	AUX
taxlaw-2851	104	28	eliminated	eliminate	VERB
taxlaw-2851	104	29	,	,	PUNCT
taxlaw-2851	104	30	the	the	DET
taxlaw-2851	104	31	proposal	proposal	NOUN
taxlaw-2851	104	32	would	would	AUX
taxlaw-2851	104	33	be	be	AUX
taxlaw-2851	104	34	equivalent	equivalent	ADJ
taxlaw-2851	104	35	to	to	ADP
taxlaw-2851	104	36	bradford	bradford	PROPN
taxlaw-2851	104	37	’s	’s	PART
taxlaw-2851	104	38	x	x	NOUN
taxlaw-2851	104	39	-	-	NOUN
taxlaw-2851	104	40	tax	tax	NOUN
taxlaw-2851	104	41	,	,	PUNCT
taxlaw-2851	104	42	a	a	DET
taxlaw-2851	104	43	progressive	progressive	ADJ
taxlaw-2851	104	44	variant	variant	NOUN
taxlaw-2851	104	45	of	of	ADP
taxlaw-2851	104	46	a	a	DET
taxlaw-2851	104	47	consumption	consumption	NOUN
taxlaw-2851	104	48	tax.13	tax.13	VERB
taxlaw-2851	104	49	the	the	DET
taxlaw-2851	104	50	fact	fact	NOUN
taxlaw-2851	104	51	that	that	SCONJ
taxlaw-2851	104	52	there	there	PRON
taxlaw-2851	104	53	are	be	VERB
taxlaw-2851	104	54	two	two	NUM
taxlaw-2851	104	55	business	business	NOUN
taxlaw-2851	104	56	tax	tax	NOUN
taxlaw-2851	104	57	rates	rate	NOUN
taxlaw-2851	104	58	,	,	PUNCT
taxlaw-2851	104	59	both	both	PRON
taxlaw-2851	104	60	12	12	NUM
taxlaw-2851	104	61	under	under	ADP
taxlaw-2851	104	62	current	current	ADJ
taxlaw-2851	104	63	law	law	NOUN
taxlaw-2851	104	64	,	,	PUNCT
taxlaw-2851	104	65	for	for	ADP
taxlaw-2851	104	66	high	high	ADJ
taxlaw-2851	104	67	earners	earner	NOUN
taxlaw-2851	104	68	any	any	DET
taxlaw-2851	104	69	income	income	NOUN
taxlaw-2851	104	70	earned	earn	VERB
taxlaw-2851	104	71	through	through	ADP
taxlaw-2851	104	72	a	a	DET
taxlaw-2851	104	73	passthrough	passthrough	NOUN
taxlaw-2851	104	74	entity	entity	NOUN
taxlaw-2851	104	75	that	that	PRON
taxlaw-2851	104	76	is	be	AUX
taxlaw-2851	104	77	not	not	PART
taxlaw-2851	104	78	subject	subject	ADJ
taxlaw-2851	104	79	to	to	ADP
taxlaw-2851	104	80	payroll	payroll	NOUN
taxlaw-2851	104	81	tax	tax	NOUN
taxlaw-2851	104	82	can	can	AUX
taxlaw-2851	104	83	reduce	reduce	VERB
taxlaw-2851	104	84	the	the	DET
taxlaw-2851	104	85	rate	rate	NOUN
taxlaw-2851	104	86	on	on	ADP
taxlaw-2851	104	87	that	that	DET
taxlaw-2851	104	88	income	income	NOUN
taxlaw-2851	104	89	by	by	ADP
taxlaw-2851	104	90	as	as	ADV
taxlaw-2851	104	91	much	much	ADJ
taxlaw-2851	104	92	as	as	ADP
taxlaw-2851	104	93	3.8	3.8	NUM
taxlaw-2851	104	94	percent	percent	NOUN
taxlaw-2851	104	95	.	.	PUNCT
taxlaw-2851	105	1	under	under	ADP
taxlaw-2851	105	2	the	the	DET
taxlaw-2851	105	3	house	house	NOUN
taxlaw-2851	105	4	gop	gop	PROPN
taxlaw-2851	105	5	tax	tax	NOUN
taxlaw-2851	105	6	plan	plan	NOUN
taxlaw-2851	105	7	,	,	PUNCT
taxlaw-2851	105	8	any	any	DET
taxlaw-2851	105	9	portion	portion	NOUN
taxlaw-2851	105	10	of	of	ADP
taxlaw-2851	105	11	current	current	ADJ
taxlaw-2851	105	12	wages	wage	NOUN
taxlaw-2851	105	13	that	that	PRON
taxlaw-2851	105	14	could	could	AUX
taxlaw-2851	105	15	avoid	avoid	VERB
taxlaw-2851	105	16	payroll	payroll	NOUN
taxlaw-2851	105	17	tax	tax	NOUN
taxlaw-2851	105	18	would	would	AUX
taxlaw-2851	105	19	save	save	VERB
taxlaw-2851	105	20	2.9	2.9	NUM
taxlaw-2851	105	21	percent	percent	NOUN
taxlaw-2851	105	22	,	,	PUNCT
taxlaw-2851	105	23	and	and	CCONJ
taxlaw-2851	105	24	if	if	SCONJ
taxlaw-2851	105	25	not	not	PART
taxlaw-2851	105	26	part	part	NOUN
taxlaw-2851	105	27	of	of	ADP
taxlaw-2851	105	28	“	"	PUNCT
taxlaw-2851	105	29	reasonable	reasonable	ADJ
taxlaw-2851	105	30	compensation	compensation	NOUN
taxlaw-2851	105	31	”	"	PUNCT
taxlaw-2851	105	32	another	another	DET
taxlaw-2851	105	33	8	8	NUM
taxlaw-2851	105	34	percent	percent	NOUN
taxlaw-2851	105	35	(	(	PUNCT
taxlaw-2851	105	36	the	the	DET
taxlaw-2851	105	37	difference	difference	NOUN
taxlaw-2851	105	38	between	between	ADP
taxlaw-2851	105	39	the	the	DET
taxlaw-2851	105	40	33	33	NUM
taxlaw-2851	105	41	percent	percent	NOUN
taxlaw-2851	105	42	top	top	ADJ
taxlaw-2851	105	43	ordinary	ordinary	ADJ
taxlaw-2851	105	44	income	income	NOUN
taxlaw-2851	105	45	tax	tax	NOUN
taxlaw-2851	105	46	rate	rate	NOUN
taxlaw-2851	105	47	and	and	CCONJ
taxlaw-2851	105	48	the	the	DET
taxlaw-2851	105	49	25	25	NUM
taxlaw-2851	105	50	percent	percent	NOUN
taxlaw-2851	105	51	pass	pass	VERB
taxlaw-2851	105	52	-	-	PUNCT
taxlaw-2851	105	53	through	through	ADP
taxlaw-2851	105	54	tax	tax	NOUN
taxlaw-2851	105	55	rate	rate	NOUN
taxlaw-2851	105	56	)	)	PUNCT
taxlaw-2851	105	57	,	,	PUNCT
taxlaw-2851	105	58	for	for	ADP
taxlaw-2851	105	59	a	a	DET
taxlaw-2851	105	60	total	total	NOUN
taxlaw-2851	105	61	of	of	ADP
taxlaw-2851	105	62	10.9	10.9	NUM
taxlaw-2851	105	63	percent	percent	NOUN
taxlaw-2851	105	64	.	.	PUNCT
taxlaw-2851	106	1	shifted	shift	VERB
taxlaw-2851	106	2	earnings	earning	NOUN
taxlaw-2851	106	3	below	below	ADP
taxlaw-2851	106	4	the	the	DET
taxlaw-2851	106	5	social	social	ADJ
taxlaw-2851	106	6	security	security	NOUN
taxlaw-2851	106	7	maximum	maximum	NOUN
taxlaw-2851	106	8	(	(	PUNCT
taxlaw-2851	106	9	$	$	SYM
taxlaw-2851	106	10	127,200	127,200	NUM
taxlaw-2851	106	11	in	in	ADP
taxlaw-2851	106	12	2017	2017	NUM
taxlaw-2851	106	13	)	)	PUNCT
taxlaw-2851	106	14	would	would	AUX
taxlaw-2851	106	15	also	also	ADV
taxlaw-2851	106	16	avoid	avoid	VERB
taxlaw-2851	106	17	the	the	DET
taxlaw-2851	106	18	12.4	12.4	NUM
taxlaw-2851	106	19	percent	percent	NOUN
taxlaw-2851	106	20	oasdi	oasdi	NOUN
taxlaw-2851	106	21	tax	tax	NOUN
taxlaw-2851	106	22	.	.	PUNCT
taxlaw-2851	107	1	13	13	NUM
taxlaw-2851	107	2	robert	robert	PROPN
taxlaw-2851	107	3	carroll	carroll	PROPN
taxlaw-2851	107	4	,	,	PUNCT
taxlaw-2851	107	5	alan	alan	PROPN
taxlaw-2851	107	6	d.	d.	PROPN
taxlaw-2851	107	7	viard	viard	PROPN
taxlaw-2851	107	8	&	&	CCONJ
taxlaw-2851	107	9	scott	scott	PROPN
taxlaw-2851	107	10	ganz	ganz	PROPN
taxlaw-2851	107	11	,	,	PUNCT
taxlaw-2851	107	12	the	the	DET
taxlaw-2851	107	13	x	x	ADJ
taxlaw-2851	107	14	tax	tax	NOUN
taxlaw-2851	107	15	:	:	PUNCT
taxlaw-2851	107	16	the	the	DET
taxlaw-2851	107	17	progressive	progressive	ADJ
taxlaw-2851	107	18	consumption	consumption	NOUN
taxlaw-2851	107	19	tax	tax	PROPN
taxlaw-2851	107	20	america	america	PROPN
taxlaw-2851	107	21	needs	need	VERB
taxlaw-2851	107	22	?	?	PUNCT
taxlaw-2851	108	1	aei	aei	PROPN
taxlaw-2851	108	2	(	(	PUNCT
taxlaw-2851	108	3	dec	dec	PROPN
taxlaw-2851	108	4	.	.	PROPN
taxlaw-2851	108	5	2008	2008	NUM
taxlaw-2851	108	6	)	)	PUNCT
taxlaw-2851	108	7	,	,	PUNCT
taxlaw-2851	108	8	http://www.aei.org/wp-content/uploads/2011/10/20081217_no423752tpog.pdf	http://www.aei.org/wp-content/uploads/2011/10/20081217_no423752tpog.pdf	NOUN
taxlaw-2851	108	9	[	[	X
taxlaw-2851	108	10	perma.cc/dh32-vchf	perma.cc/dh32-vchf	PROPN
taxlaw-2851	108	11	]	]	PUNCT
taxlaw-2851	108	12	.	.	PUNCT
taxlaw-2851	108	13	266	266	NUM
taxlaw-2851	108	14	columbia	columbia	PROPN
taxlaw-2851	108	15	journal	journal	PROPN
taxlaw-2851	108	16	of	of	ADP
taxlaw-2851	108	17	tax	tax	NOUN
taxlaw-2851	108	18	law	law	NOUN
taxlaw-2851	108	19	[	[	X
taxlaw-2851	108	20	vol.8:257	vol.8:257	ADP
taxlaw-2851	108	21	below	below	ADP
taxlaw-2851	108	22	the	the	DET
taxlaw-2851	108	23	top	top	ADJ
taxlaw-2851	108	24	individual	individual	ADJ
taxlaw-2851	108	25	income	income	NOUN
taxlaw-2851	108	26	tax	tax	NOUN
taxlaw-2851	108	27	rate	rate	NOUN
taxlaw-2851	108	28	,	,	PUNCT
taxlaw-2851	108	29	create	create	VERB
taxlaw-2851	108	30	numerous	numerous	ADJ
taxlaw-2851	108	31	complications	complication	NOUN
taxlaw-2851	108	32	,	,	PUNCT
taxlaw-2851	108	33	including	include	VERB
taxlaw-2851	108	34	the	the	DET
taxlaw-2851	108	35	incentive	incentive	NOUN
taxlaw-2851	108	36	for	for	ADP
taxlaw-2851	108	37	income	income	NOUN
taxlaw-2851	108	38	shifting	shift	VERB
taxlaw-2851	108	39	already	already	ADV
taxlaw-2851	108	40	discussed	discuss	VERB
taxlaw-2851	108	41	.	.	PUNCT
taxlaw-2851	109	1	the	the	DET
taxlaw-2851	109	2	proposal	proposal	NOUN
taxlaw-2851	109	3	includes	include	VERB
taxlaw-2851	109	4	a	a	DET
taxlaw-2851	109	5	“	"	PUNCT
taxlaw-2851	109	6	border	border	NOUN
taxlaw-2851	109	7	adjustment	adjustment	NOUN
taxlaw-2851	109	8	,	,	PUNCT
taxlaw-2851	109	9	”	"	PUNCT
taxlaw-2851	109	10	which	which	PRON
taxlaw-2851	109	11	is	be	AUX
taxlaw-2851	109	12	intended	intend	VERB
taxlaw-2851	109	13	to	to	PART
taxlaw-2851	109	14	make	make	VERB
taxlaw-2851	109	15	the	the	DET
taxlaw-2851	109	16	business	business	NOUN
taxlaw-2851	109	17	income	income	NOUN
taxlaw-2851	109	18	tax	tax	NOUN
taxlaw-2851	109	19	apply	apply	VERB
taxlaw-2851	109	20	only	only	ADV
taxlaw-2851	109	21	to	to	ADP
taxlaw-2851	109	22	domestically	domestically	ADV
taxlaw-2851	109	23	consumed	consume	VERB
taxlaw-2851	109	24	goods	good	NOUN
taxlaw-2851	109	25	and	and	CCONJ
taxlaw-2851	109	26	services	service	NOUN
taxlaw-2851	109	27	,	,	PUNCT
taxlaw-2851	109	28	regardless	regardless	ADV
taxlaw-2851	109	29	of	of	ADP
taxlaw-2851	109	30	where	where	SCONJ
taxlaw-2851	109	31	they	they	PRON
taxlaw-2851	109	32	are	be	AUX
taxlaw-2851	109	33	produced	produce	VERB
taxlaw-2851	109	34	.	.	PUNCT
taxlaw-2851	110	1	businesses	business	NOUN
taxlaw-2851	110	2	would	would	AUX
taxlaw-2851	110	3	be	be	AUX
taxlaw-2851	110	4	permitted	permit	VERB
taxlaw-2851	110	5	to	to	PART
taxlaw-2851	110	6	exclude	exclude	VERB
taxlaw-2851	110	7	receipts	receipt	NOUN
taxlaw-2851	110	8	from	from	ADP
taxlaw-2851	110	9	exports	export	NOUN
taxlaw-2851	110	10	,	,	PUNCT
taxlaw-2851	110	11	and	and	CCONJ
taxlaw-2851	110	12	imports	import	NOUN
taxlaw-2851	110	13	would	would	AUX
taxlaw-2851	110	14	not	not	PART
taxlaw-2851	110	15	be	be	AUX
taxlaw-2851	110	16	deductible	deductible	ADJ
taxlaw-2851	110	17	.	.	PUNCT
taxlaw-2851	111	1	to	to	PART
taxlaw-2851	111	2	make	make	VERB
taxlaw-2851	111	3	the	the	DET
taxlaw-2851	111	4	border	border	NOUN
taxlaw-2851	111	5	adjustment	adjustment	NOUN
taxlaw-2851	111	6	completely	completely	ADV
taxlaw-2851	111	7	neutral	neutral	ADJ
taxlaw-2851	111	8	,	,	PUNCT
taxlaw-2851	111	9	taxpayers	taxpayer	NOUN
taxlaw-2851	111	10	with	with	ADP
taxlaw-2851	111	11	negative	negative	ADJ
taxlaw-2851	111	12	taxable	taxable	ADJ
taxlaw-2851	111	13	cash	cash	NOUN
taxlaw-2851	111	14	flow	flow	NOUN
taxlaw-2851	111	15	—	—	PUNCT
taxlaw-2851	111	16	which	which	PRON
taxlaw-2851	111	17	would	would	AUX
taxlaw-2851	111	18	include	include	VERB
taxlaw-2851	111	19	many	many	ADJ
taxlaw-2851	111	20	or	or	CCONJ
taxlaw-2851	111	21	most	most	ADJ
taxlaw-2851	111	22	exporters	exporter	NOUN
taxlaw-2851	111	23	—	—	PUNCT
taxlaw-2851	111	24	would	would	AUX
taxlaw-2851	111	25	receive	receive	VERB
taxlaw-2851	111	26	any	any	DET
taxlaw-2851	111	27	negative	negative	ADJ
taxlaw-2851	111	28	tax	tax	NOUN
taxlaw-2851	111	29	liability	liability	NOUN
taxlaw-2851	111	30	as	as	ADP
taxlaw-2851	111	31	a	a	DET
taxlaw-2851	111	32	refund	refund	NOUN
taxlaw-2851	111	33	.	.	PUNCT
taxlaw-2851	112	1	the	the	DET
taxlaw-2851	112	2	refunds	refund	NOUN
taxlaw-2851	112	3	could	could	AUX
taxlaw-2851	112	4	be	be	AUX
taxlaw-2851	112	5	large	large	ADJ
taxlaw-2851	112	6	.	.	PUNCT
taxlaw-2851	113	1	the	the	DET
taxlaw-2851	113	2	dual	dual	ADJ
taxlaw-2851	113	3	business	business	NOUN
taxlaw-2851	113	4	rate	rate	NOUN
taxlaw-2851	113	5	system	system	NOUN
taxlaw-2851	113	6	also	also	ADV
taxlaw-2851	113	7	would	would	AUX
taxlaw-2851	113	8	mean	mean	VERB
taxlaw-2851	113	9	that	that	SCONJ
taxlaw-2851	113	10	exporters	exporter	NOUN
taxlaw-2851	113	11	would	would	AUX
taxlaw-2851	113	12	have	have	VERB
taxlaw-2851	113	13	a	a	DET
taxlaw-2851	113	14	strong	strong	ADJ
taxlaw-2851	113	15	incentive	incentive	NOUN
taxlaw-2851	113	16	to	to	PART
taxlaw-2851	113	17	be	be	AUX
taxlaw-2851	113	18	structured	structure	VERB
taxlaw-2851	113	19	as	as	ADP
taxlaw-2851	113	20	pass	pass	NOUN
taxlaw-2851	113	21	-	-	PUNCT
taxlaw-2851	113	22	throughs	throughs	NOUN
taxlaw-2851	113	23	rather	rather	ADV
taxlaw-2851	113	24	than	than	ADP
taxlaw-2851	113	25	corporations	corporation	NOUN
taxlaw-2851	113	26	(	(	PUNCT
taxlaw-2851	113	27	since	since	SCONJ
taxlaw-2851	113	28	the	the	DET
taxlaw-2851	113	29	refunds	refund	NOUN
taxlaw-2851	113	30	would	would	AUX
taxlaw-2851	113	31	be	be	AUX
taxlaw-2851	113	32	larger	large	ADJ
taxlaw-2851	113	33	at	at	ADP
taxlaw-2851	113	34	a	a	DET
taxlaw-2851	113	35	25	25	NUM
taxlaw-2851	113	36	percent	percent	NOUN
taxlaw-2851	113	37	rate	rate	NOUN
taxlaw-2851	113	38	than	than	SCONJ
taxlaw-2851	113	39	at	at	ADP
taxlaw-2851	113	40	20	20	NUM
taxlaw-2851	113	41	percent).14	percent).14	NOUN
taxlaw-2851	113	42	importers	importer	NOUN
taxlaw-2851	113	43	would	would	AUX
taxlaw-2851	113	44	be	be	AUX
taxlaw-2851	113	45	more	more	ADV
taxlaw-2851	113	46	likely	likely	ADJ
taxlaw-2851	113	47	to	to	PART
taxlaw-2851	113	48	incorporate	incorporate	VERB
taxlaw-2851	113	49	than	than	ADP
taxlaw-2851	113	50	under	under	ADP
taxlaw-2851	113	51	current	current	ADJ
taxlaw-2851	113	52	law	law	NOUN
taxlaw-2851	113	53	,	,	PUNCT
taxlaw-2851	113	54	although	although	SCONJ
taxlaw-2851	113	55	the	the	DET
taxlaw-2851	113	56	proposal	proposal	NOUN
taxlaw-2851	113	57	could	could	AUX
taxlaw-2851	113	58	still	still	ADV
taxlaw-2851	113	59	penalize	penalize	VERB
taxlaw-2851	113	60	corporations	corporation	NOUN
taxlaw-2851	113	61	relative	relative	ADJ
taxlaw-2851	113	62	to	to	ADP
taxlaw-2851	113	63	pass	pass	VERB
taxlaw-2851	113	64	-	-	PUNCT
taxlaw-2851	113	65	throughs	throughs	NOUN
taxlaw-2851	113	66	because	because	SCONJ
taxlaw-2851	113	67	dividends	dividend	NOUN
taxlaw-2851	113	68	and	and	CCONJ
taxlaw-2851	113	69	capital	capital	NOUN
taxlaw-2851	113	70	gains	gain	NOUN
taxlaw-2851	113	71	would	would	AUX
taxlaw-2851	113	72	continue	continue	VERB
taxlaw-2851	113	73	to	to	PART
taxlaw-2851	113	74	be	be	AUX
taxlaw-2851	113	75	taxed	tax	VERB
taxlaw-2851	113	76	at	at	ADP
taxlaw-2851	113	77	the	the	DET
taxlaw-2851	113	78	individual	individual	ADJ
taxlaw-2851	113	79	level.15	level.15	NOUN
taxlaw-2851	113	80	if	if	SCONJ
taxlaw-2851	113	81	there	there	PRON
taxlaw-2851	113	82	is	be	VERB
taxlaw-2851	113	83	no	no	DET
taxlaw-2851	113	84	change	change	NOUN
taxlaw-2851	113	85	in	in	ADP
taxlaw-2851	113	86	the	the	DET
taxlaw-2851	113	87	balance	balance	NOUN
taxlaw-2851	113	88	of	of	ADP
taxlaw-2851	113	89	trade	trade	NOUN
taxlaw-2851	113	90	,	,	PUNCT
taxlaw-2851	113	91	the	the	DET
taxlaw-2851	113	92	border	border	NOUN
taxlaw-2851	113	93	adjustment	adjustment	NOUN
taxlaw-2851	113	94	would	would	AUX
taxlaw-2851	113	95	increase	increase	VERB
taxlaw-2851	113	96	revenues	revenue	NOUN
taxlaw-2851	113	97	because	because	SCONJ
taxlaw-2851	113	98	u.s	u.s	PROPN
taxlaw-2851	113	99	.	.	PROPN
taxlaw-2851	113	100	imports	import	NOUN
taxlaw-2851	113	101	(	(	PUNCT
taxlaw-2851	113	102	which	which	PRON
taxlaw-2851	113	103	would	would	AUX
taxlaw-2851	113	104	become	become	VERB
taxlaw-2851	113	105	taxable	taxable	ADJ
taxlaw-2851	113	106	)	)	PUNCT
taxlaw-2851	113	107	exceed	exceed	VERB
taxlaw-2851	113	108	u.s	u.s	PROPN
taxlaw-2851	113	109	.	.	PROPN
taxlaw-2851	113	110	exports	export	NOUN
taxlaw-2851	113	111	(	(	PUNCT
taxlaw-2851	113	112	which	which	PRON
taxlaw-2851	113	113	would	would	AUX
taxlaw-2851	113	114	become	become	VERB
taxlaw-2851	113	115	taxexempt	taxexempt	ADJ
taxlaw-2851	113	116	)	)	PUNCT
taxlaw-2851	113	117	.	.	PUNCT
taxlaw-2851	114	1	although	although	SCONJ
taxlaw-2851	114	2	it	it	PRON
taxlaw-2851	114	3	appears	appear	VERB
taxlaw-2851	114	4	unlikely	unlikely	ADJ
taxlaw-2851	114	5	that	that	SCONJ
taxlaw-2851	114	6	such	such	DET
taxlaw-2851	114	7	a	a	DET
taxlaw-2851	114	8	border	border	NOUN
taxlaw-2851	114	9	adjustment	adjustment	NOUN
taxlaw-2851	114	10	would	would	AUX
taxlaw-2851	114	11	be	be	AUX
taxlaw-2851	114	12	permissible	permissible	ADJ
taxlaw-2851	114	13	under	under	ADP
taxlaw-2851	114	14	current	current	ADJ
taxlaw-2851	114	15	international	international	ADJ
taxlaw-2851	114	16	trade	trade	NOUN
taxlaw-2851	114	17	law	law	NOUN
taxlaw-2851	114	18	,	,	PUNCT
taxlaw-2851	114	19	we	we	PRON
taxlaw-2851	114	20	have	have	AUX
taxlaw-2851	114	21	nevertheless	nevertheless	ADV
taxlaw-2851	114	22	included	include	VERB
taxlaw-2851	114	23	the	the	DET
taxlaw-2851	114	24	revenue	revenue	NOUN
taxlaw-2851	114	25	and	and	CCONJ
taxlaw-2851	114	26	distributional	distributional	ADJ
taxlaw-2851	114	27	effects	effect	NOUN
taxlaw-2851	114	28	of	of	ADP
taxlaw-2851	114	29	them	they	PRON
taxlaw-2851	114	30	in	in	ADP
taxlaw-2851	114	31	14	14	NUM
taxlaw-2851	114	32	provisions	provision	NOUN
taxlaw-2851	114	33	would	would	AUX
taxlaw-2851	114	34	need	need	VERB
taxlaw-2851	114	35	to	to	PART
taxlaw-2851	114	36	be	be	AUX
taxlaw-2851	114	37	made	make	VERB
taxlaw-2851	114	38	to	to	PART
taxlaw-2851	114	39	limit	limit	VERB
taxlaw-2851	114	40	the	the	DET
taxlaw-2851	114	41	value	value	NOUN
taxlaw-2851	114	42	of	of	ADP
taxlaw-2851	114	43	deductions	deduction	NOUN
taxlaw-2851	114	44	for	for	ADP
taxlaw-2851	114	45	purchases	purchase	NOUN
taxlaw-2851	114	46	from	from	ADP
taxlaw-2851	114	47	corporations	corporation	NOUN
taxlaw-2851	114	48	(	(	PUNCT
taxlaw-2851	114	49	which	which	PRON
taxlaw-2851	114	50	are	be	AUX
taxlaw-2851	114	51	taxed	tax	VERB
taxlaw-2851	114	52	at	at	ADP
taxlaw-2851	114	53	20	20	NUM
taxlaw-2851	114	54	percent	percent	NOUN
taxlaw-2851	114	55	)	)	PUNCT
taxlaw-2851	114	56	by	by	ADP
taxlaw-2851	114	57	pass	pass	NOUN
taxlaw-2851	114	58	-	-	PUNCT
taxlaw-2851	114	59	through	through	ADP
taxlaw-2851	114	60	entities	entity	NOUN
taxlaw-2851	114	61	that	that	PRON
taxlaw-2851	114	62	export	export	VERB
taxlaw-2851	114	63	their	their	PRON
taxlaw-2851	114	64	products	product	NOUN
taxlaw-2851	114	65	.	.	PUNCT
taxlaw-2851	115	1	this	this	PRON
taxlaw-2851	115	2	could	could	AUX
taxlaw-2851	115	3	be	be	AUX
taxlaw-2851	115	4	extremely	extremely	ADV
taxlaw-2851	115	5	complicated	complicated	ADJ
taxlaw-2851	115	6	.	.	PUNCT
taxlaw-2851	116	1	other	other	ADJ
taxlaw-2851	116	2	countries	country	NOUN
taxlaw-2851	116	3	with	with	ADP
taxlaw-2851	116	4	border	border	NOUN
taxlaw-2851	116	5	-	-	PUNCT
taxlaw-2851	116	6	adjustable	adjustable	ADJ
taxlaw-2851	116	7	tax	tax	NOUN
taxlaw-2851	116	8	systems	system	NOUN
taxlaw-2851	116	9	use	use	VERB
taxlaw-2851	116	10	a	a	DET
taxlaw-2851	116	11	credit	credit	NOUN
taxlaw-2851	116	12	-	-	PUNCT
taxlaw-2851	116	13	invoice	invoice	NOUN
taxlaw-2851	116	14	vat	vat	NOUN
taxlaw-2851	116	15	,	,	PUNCT
taxlaw-2851	116	16	which	which	PRON
taxlaw-2851	116	17	makes	make	VERB
taxlaw-2851	116	18	rebating	rebate	VERB
taxlaw-2851	116	19	taxes	taxis	NOUN
taxlaw-2851	116	20	paid	pay	VERB
taxlaw-2851	116	21	much	much	ADV
taxlaw-2851	116	22	simpler	simple	ADJ
taxlaw-2851	116	23	.	.	PUNCT
taxlaw-2851	117	1	exporters	exporter	NOUN
taxlaw-2851	117	2	simply	simply	ADV
taxlaw-2851	117	3	receive	receive	VERB
taxlaw-2851	117	4	a	a	DET
taxlaw-2851	117	5	credit	credit	NOUN
taxlaw-2851	117	6	for	for	ADP
taxlaw-2851	117	7	taxes	taxis	NOUN
taxlaw-2851	117	8	remitted	remit	VERB
taxlaw-2851	117	9	by	by	ADP
taxlaw-2851	117	10	their	their	PRON
taxlaw-2851	117	11	suppliers	supplier	NOUN
taxlaw-2851	117	12	,	,	PUNCT
taxlaw-2851	117	13	which	which	PRON
taxlaw-2851	117	14	are	be	AUX
taxlaw-2851	117	15	tracked	track	VERB
taxlaw-2851	117	16	via	via	ADP
taxlaw-2851	117	17	tax	tax	NOUN
taxlaw-2851	117	18	invoices	invoice	NOUN
taxlaw-2851	117	19	.	.	PUNCT
taxlaw-2851	118	1	15	15	NUM
taxlaw-2851	118	2	imports	import	NOUN
taxlaw-2851	118	3	direct	direct	ADJ
taxlaw-2851	118	4	to	to	ADP
taxlaw-2851	118	5	consumers	consumer	NOUN
taxlaw-2851	118	6	would	would	AUX
taxlaw-2851	118	7	presumably	presumably	ADV
taxlaw-2851	118	8	be	be	AUX
taxlaw-2851	118	9	taxable	taxable	ADJ
taxlaw-2851	118	10	,	,	PUNCT
taxlaw-2851	118	11	although	although	SCONJ
taxlaw-2851	118	12	it	it	PRON
taxlaw-2851	118	13	is	be	AUX
taxlaw-2851	118	14	unclear	unclear	ADJ
taxlaw-2851	118	15	whether	whether	SCONJ
taxlaw-2851	118	16	they	they	PRON
taxlaw-2851	118	17	would	would	AUX
taxlaw-2851	118	18	be	be	AUX
taxlaw-2851	118	19	taxed	tax	VERB
taxlaw-2851	118	20	at	at	ADP
taxlaw-2851	118	21	the	the	DET
taxlaw-2851	118	22	20	20	NUM
taxlaw-2851	118	23	percent	percent	NOUN
taxlaw-2851	118	24	corporate	corporate	ADJ
taxlaw-2851	118	25	tax	tax	NOUN
taxlaw-2851	118	26	rate	rate	NOUN
taxlaw-2851	118	27	or	or	CCONJ
taxlaw-2851	118	28	the	the	DET
taxlaw-2851	118	29	25	25	NUM
taxlaw-2851	118	30	percent	percent	NOUN
taxlaw-2851	118	31	pass	pass	VERB
taxlaw-2851	118	32	-	-	PUNCT
taxlaw-2851	118	33	through	through	ADP
taxlaw-2851	118	34	rate	rate	NOUN
taxlaw-2851	118	35	.	.	PUNCT
taxlaw-2851	119	1	2017	2017	NUM
taxlaw-2851	119	2	]	]	PUNCT
taxlaw-2851	119	3	an	an	DET
taxlaw-2851	119	4	analysis	analysis	NOUN
taxlaw-2851	119	5	of	of	ADP
taxlaw-2851	119	6	the	the	DET
taxlaw-2851	119	7	house	house	NOUN
taxlaw-2851	119	8	gop	gop	PROPN
taxlaw-2851	119	9	tax	tax	NOUN
taxlaw-2851	119	10	plan	plan	NOUN
taxlaw-2851	119	11	267	267	NUM
taxlaw-2851	119	12	our	our	PRON
taxlaw-2851	119	13	estimates.16	estimates.16	NOUN
taxlaw-2851	119	14	many	many	ADJ
taxlaw-2851	119	15	analysts	analyst	NOUN
taxlaw-2851	119	16	have	have	AUX
taxlaw-2851	119	17	noted	note	VERB
taxlaw-2851	119	18	that	that	SCONJ
taxlaw-2851	119	19	this	this	DET
taxlaw-2851	119	20	short	short	ADJ
taxlaw-2851	119	21	-	-	PUNCT
taxlaw-2851	119	22	run	run	NOUN
taxlaw-2851	119	23	revenue	revenue	NOUN
taxlaw-2851	119	24	source—$1.2	source—$1.2	NOUN
taxlaw-2851	119	25	trillion	trillion	NUM
taxlaw-2851	119	26	over	over	ADP
taxlaw-2851	119	27	10	10	NUM
taxlaw-2851	119	28	years	year	NOUN
taxlaw-2851	119	29	by	by	ADP
taxlaw-2851	119	30	our	our	PRON
taxlaw-2851	119	31	estimate	estimate	NOUN
taxlaw-2851	119	32	—	—	PUNCT
taxlaw-2851	119	33	is	be	AUX
taxlaw-2851	119	34	effectively	effectively	ADV
taxlaw-2851	119	35	a	a	DET
taxlaw-2851	119	36	form	form	NOUN
taxlaw-2851	119	37	of	of	ADP
taxlaw-2851	119	38	borrowing	borrowing	NOUN
taxlaw-2851	119	39	since	since	SCONJ
taxlaw-2851	119	40	current	current	ADJ
taxlaw-2851	119	41	trade	trade	NOUN
taxlaw-2851	119	42	deficits	deficit	NOUN
taxlaw-2851	119	43	must	must	AUX
taxlaw-2851	119	44	eventually	eventually	ADV
taxlaw-2851	119	45	be	be	AUX
taxlaw-2851	119	46	offset	offset	VERB
taxlaw-2851	119	47	by	by	ADP
taxlaw-2851	119	48	trade	trade	NOUN
taxlaw-2851	119	49	surpluses	surplus	NOUN
taxlaw-2851	119	50	.	.	PUNCT
taxlaw-2851	120	1	moreover	moreover	ADV
taxlaw-2851	120	2	,	,	PUNCT
taxlaw-2851	120	3	setser	setser	NOUN
taxlaw-2851	120	4	argues	argue	VERB
taxlaw-2851	120	5	that	that	SCONJ
taxlaw-2851	120	6	the	the	DET
taxlaw-2851	120	7	trade	trade	NOUN
taxlaw-2851	120	8	surplus	surplus	NOUN
taxlaw-2851	120	9	may	may	AUX
taxlaw-2851	120	10	be	be	AUX
taxlaw-2851	120	11	artificially	artificially	ADV
taxlaw-2851	120	12	inflated	inflate	VERB
taxlaw-2851	120	13	due	due	ADP
taxlaw-2851	120	14	to	to	ADP
taxlaw-2851	120	15	businesses	business	NOUN
taxlaw-2851	120	16	shifting	shift	VERB
taxlaw-2851	120	17	profits	profit	NOUN
taxlaw-2851	120	18	overseas	overseas	ADV
taxlaw-2851	120	19	to	to	PART
taxlaw-2851	120	20	avoid	avoid	VERB
taxlaw-2851	120	21	u.s	u.s	PROPN
taxlaw-2851	120	22	.	.	PROPN
taxlaw-2851	120	23	tax	tax	NOUN
taxlaw-2851	120	24	and	and	CCONJ
taxlaw-2851	120	25	that	that	SCONJ
taxlaw-2851	120	26	border	border	NOUN
taxlaw-2851	120	27	adjustments	adjustment	NOUN
taxlaw-2851	120	28	might	might	AUX
taxlaw-2851	120	29	raise	raise	VERB
taxlaw-2851	120	30	substantially	substantially	ADV
taxlaw-2851	120	31	less	less	ADJ
taxlaw-2851	120	32	revenue	revenue	NOUN
taxlaw-2851	120	33	than	than	ADP
taxlaw-2851	120	34	estimated.17	estimated.17	NOUN
taxlaw-2851	120	35	under	under	ADP
taxlaw-2851	120	36	the	the	DET
taxlaw-2851	120	37	plan	plan	NOUN
taxlaw-2851	120	38	,	,	PUNCT
taxlaw-2851	120	39	the	the	DET
taxlaw-2851	120	40	u.s	u.s	PROPN
taxlaw-2851	120	41	.	.	PROPN
taxlaw-2851	120	42	would	would	AUX
taxlaw-2851	120	43	no	no	ADV
taxlaw-2851	120	44	longer	long	ADV
taxlaw-2851	120	45	tax	tax	NOUN
taxlaw-2851	120	46	repatriated	repatriate	VERB
taxlaw-2851	120	47	profits	profit	NOUN
taxlaw-2851	120	48	from	from	ADP
taxlaw-2851	120	49	foreign	foreign	ADJ
taxlaw-2851	120	50	-	-	PUNCT
taxlaw-2851	120	51	source	source	NOUN
taxlaw-2851	120	52	income	income	NOUN
taxlaw-2851	120	53	generated	generate	VERB
taxlaw-2851	120	54	from	from	ADP
taxlaw-2851	120	55	overseas	overseas	ADJ
taxlaw-2851	120	56	sales	sale	NOUN
taxlaw-2851	120	57	.	.	PUNCT
taxlaw-2851	121	1	the	the	DET
taxlaw-2851	121	2	plan	plan	NOUN
taxlaw-2851	121	3	would	would	AUX
taxlaw-2851	121	4	make	make	VERB
taxlaw-2851	121	5	up	up	ADP
taxlaw-2851	121	6	part	part	NOUN
taxlaw-2851	121	7	of	of	ADP
taxlaw-2851	121	8	this	this	DET
taxlaw-2851	121	9	loss	loss	NOUN
taxlaw-2851	121	10	of	of	ADP
taxlaw-2851	121	11	future	future	ADJ
taxlaw-2851	121	12	revenue	revenue	NOUN
taxlaw-2851	121	13	by	by	ADP
taxlaw-2851	121	14	imposing	impose	VERB
taxlaw-2851	121	15	a	a	DET
taxlaw-2851	121	16	transition	transition	NOUN
taxlaw-2851	121	17	tax	tax	NOUN
taxlaw-2851	121	18	on	on	ADP
taxlaw-2851	121	19	the	the	DET
taxlaw-2851	121	20	existing	exist	VERB
taxlaw-2851	121	21	unrepatriated	unrepatriated	ADJ
taxlaw-2851	121	22	earnings	earning	NOUN
taxlaw-2851	121	23	of	of	ADP
taxlaw-2851	121	24	u.s	u.s	PROPN
taxlaw-2851	121	25	.	.	PROPN
taxlaw-2851	121	26	firms	firm	NOUN
taxlaw-2851	121	27	’	'	PUNCT
taxlaw-2851	121	28	foreign	foreign	ADJ
taxlaw-2851	121	29	subsidiaries	subsidiary	NOUN
taxlaw-2851	121	30	.	.	PUNCT
taxlaw-2851	122	1	earnings	earning	NOUN
taxlaw-2851	122	2	held	hold	VERB
taxlaw-2851	122	3	in	in	ADP
taxlaw-2851	122	4	cash	cash	NOUN
taxlaw-2851	122	5	would	would	AUX
taxlaw-2851	122	6	be	be	AUX
taxlaw-2851	122	7	taxed	tax	VERB
taxlaw-2851	122	8	at	at	ADP
taxlaw-2851	122	9	8.75	8.75	NUM
taxlaw-2851	122	10	percent	percent	NOUN
taxlaw-2851	122	11	and	and	CCONJ
taxlaw-2851	122	12	other	other	ADJ
taxlaw-2851	122	13	earnings	earning	NOUN
taxlaw-2851	122	14	at	at	ADP
taxlaw-2851	122	15	3.5	3.5	NUM
taxlaw-2851	122	16	percent	percent	NOUN
taxlaw-2851	122	17	,	,	PUNCT
taxlaw-2851	122	18	with	with	ADP
taxlaw-2851	122	19	the	the	DET
taxlaw-2851	122	20	liability	liability	NOUN
taxlaw-2851	122	21	for	for	ADP
taxlaw-2851	122	22	this	this	DET
taxlaw-2851	122	23	onetime	onetime	ADJ
taxlaw-2851	122	24	tax	tax	NOUN
taxlaw-2851	122	25	payable	payable	ADJ
taxlaw-2851	122	26	over	over	ADP
taxlaw-2851	122	27	eight	eight	NUM
taxlaw-2851	122	28	years	year	NOUN
taxlaw-2851	122	29	.	.	PUNCT
taxlaw-2851	123	1	adopting	adopt	VERB
taxlaw-2851	123	2	a	a	DET
taxlaw-2851	123	3	destination	destination	NOUN
taxlaw-2851	123	4	-	-	PUNCT
taxlaw-2851	123	5	based	base	VERB
taxlaw-2851	123	6	tax	tax	NOUN
taxlaw-2851	123	7	system	system	NOUN
taxlaw-2851	123	8	and	and	CCONJ
taxlaw-2851	123	9	eliminating	eliminate	VERB
taxlaw-2851	123	10	deductibility	deductibility	NOUN
taxlaw-2851	123	11	of	of	ADP
taxlaw-2851	123	12	net	net	ADJ
taxlaw-2851	123	13	interest	interest	NOUN
taxlaw-2851	123	14	expense	expense	NOUN
taxlaw-2851	123	15	would	would	AUX
taxlaw-2851	123	16	eliminate	eliminate	VERB
taxlaw-2851	123	17	u.s	u.s	PROPN
taxlaw-2851	123	18	.	.	PROPN
taxlaw-2851	123	19	corporations	corporation	NOUN
taxlaw-2851	123	20	’	'	PUNCT
taxlaw-2851	123	21	incentives	incentive	VERB
taxlaw-2851	123	22	to	to	PART
taxlaw-2851	123	23	move	move	VERB
taxlaw-2851	123	24	their	their	PRON
taxlaw-2851	123	25	tax	tax	NOUN
taxlaw-2851	123	26	residences	residence	NOUN
taxlaw-2851	123	27	overseas	overseas	ADV
taxlaw-2851	123	28	(	(	PUNCT
taxlaw-2851	123	29	i.e.	i.e.	X
taxlaw-2851	123	30	,	,	PUNCT
taxlaw-2851	123	31	“	"	PUNCT
taxlaw-2851	123	32	corporate	corporate	ADJ
taxlaw-2851	123	33	inversions	inversion	NOUN
taxlaw-2851	123	34	”	"	PUNCT
taxlaw-2851	123	35	)	)	PUNCT
taxlaw-2851	123	36	and	and	CCONJ
taxlaw-2851	123	37	to	to	PART
taxlaw-2851	123	38	recharacterize	recharacterize	VERB
taxlaw-2851	123	39	domestic	domestic	ADJ
taxlaw-2851	123	40	corporate	corporate	ADJ
taxlaw-2851	123	41	income	income	NOUN
taxlaw-2851	123	42	as	as	ADP
taxlaw-2851	123	43	foreign	foreign	ADJ
taxlaw-2851	123	44	-	-	PUNCT
taxlaw-2851	123	45	source	source	NOUN
taxlaw-2851	123	46	income	income	NOUN
taxlaw-2851	123	47	.	.	PUNCT
taxlaw-2851	124	1	border	border	NOUN
taxlaw-2851	124	2	adjustability	adjustability	NOUN
taxlaw-2851	124	3	would	would	AUX
taxlaw-2851	124	4	remove	remove	VERB
taxlaw-2851	124	5	these	these	DET
taxlaw-2851	124	6	incentives	incentive	NOUN
taxlaw-2851	124	7	,	,	PUNCT
taxlaw-2851	124	8	because	because	SCONJ
taxlaw-2851	124	9	the	the	DET
taxlaw-2851	124	10	amount	amount	NOUN
taxlaw-2851	124	11	of	of	ADP
taxlaw-2851	124	12	u.s	u.s	PROPN
taxlaw-2851	124	13	.	.	PROPN
taxlaw-2851	124	14	income	income	NOUN
taxlaw-2851	124	15	tax	tax	NOUN
taxlaw-2851	124	16	a	a	DET
taxlaw-2851	124	17	corporation	corporation	NOUN
taxlaw-2851	124	18	paid	pay	VERB
taxlaw-2851	124	19	would	would	AUX
taxlaw-2851	124	20	not	not	PART
taxlaw-2851	124	21	depend	depend	VERB
taxlaw-2851	124	22	on	on	ADP
taxlaw-2851	124	23	where	where	SCONJ
taxlaw-2851	124	24	it	it	PRON
taxlaw-2851	124	25	was	be	AUX
taxlaw-2851	124	26	incorporated	incorporate	VERB
taxlaw-2851	124	27	,	,	PUNCT
taxlaw-2851	124	28	where	where	SCONJ
taxlaw-2851	124	29	its	its	PRON
taxlaw-2851	124	30	product	product	NOUN
taxlaw-2851	124	31	or	or	CCONJ
taxlaw-2851	124	32	service	service	NOUN
taxlaw-2851	124	33	was	be	AUX
taxlaw-2851	124	34	produced	produce	VERB
taxlaw-2851	124	35	,	,	PUNCT
taxlaw-2851	124	36	or	or	CCONJ
taxlaw-2851	124	37	where	where	SCONJ
taxlaw-2851	124	38	its	its	PRON
taxlaw-2851	124	39	shareholders	shareholder	NOUN
taxlaw-2851	124	40	resided	reside	VERB
taxlaw-2851	124	41	.	.	PUNCT
taxlaw-2851	125	1	however	however	ADV
taxlaw-2851	125	2	,	,	PUNCT
taxlaw-2851	125	3	16	16	NUM
taxlaw-2851	125	4	it	it	PRON
taxlaw-2851	125	5	appears	appear	VERB
taxlaw-2851	125	6	unlikely	unlikely	ADJ
taxlaw-2851	125	7	that	that	SCONJ
taxlaw-2851	125	8	a	a	DET
taxlaw-2851	125	9	business	business	NOUN
taxlaw-2851	125	10	cash	cash	NOUN
taxlaw-2851	125	11	flow	flow	NOUN
taxlaw-2851	125	12	tax	tax	NOUN
taxlaw-2851	125	13	could	could	AUX
taxlaw-2851	125	14	be	be	AUX
taxlaw-2851	125	15	border	border	NOUN
taxlaw-2851	125	16	adjusted	adjust	VERB
taxlaw-2851	125	17	under	under	ADP
taxlaw-2851	125	18	world	world	NOUN
taxlaw-2851	125	19	trade	trade	NOUN
taxlaw-2851	125	20	organization	organization	NOUN
taxlaw-2851	125	21	law	law	NOUN
taxlaw-2851	125	22	.	.	PUNCT
taxlaw-2851	126	1	see	see	VERB
taxlaw-2851	126	2	wei	wei	PROPN
taxlaw-2851	126	3	cui	cui	PROPN
taxlaw-2851	126	4	,	,	PUNCT
taxlaw-2851	126	5	destination	destination	NOUN
taxlaw-2851	126	6	-	-	PUNCT
taxlaw-2851	126	7	based	base	VERB
taxlaw-2851	126	8	taxation	taxation	NOUN
taxlaw-2851	126	9	in	in	ADP
taxlaw-2851	126	10	the	the	DET
taxlaw-2851	126	11	house	house	PROPN
taxlaw-2851	126	12	republican	republican	PROPN
taxlaw-2851	126	13	blueprint	blueprint	PROPN
taxlaw-2851	126	14	,	,	PUNCT
taxlaw-2851	126	15	173	173	NUM
taxlaw-2851	126	16	tax	tax	NOUN
taxlaw-2851	126	17	notes	note	NOUN
taxlaw-2851	126	18	today	today	NOUN
taxlaw-2851	126	19	7	7	NUM
taxlaw-2851	126	20	(	(	PUNCT
taxlaw-2851	126	21	2016	2016	NUM
taxlaw-2851	126	22	)	)	PUNCT
taxlaw-2851	126	23	;	;	PUNCT
taxlaw-2851	126	24	wolfgang	wolfgang	PROPN
taxlaw-2851	126	25	schön	schön	PROPN
taxlaw-2851	126	26	,	,	PUNCT
taxlaw-2851	126	27	destination	destination	NOUN
taxlaw-2851	126	28	-	-	PUNCT
taxlaw-2851	126	29	based	base	VERB
taxlaw-2851	126	30	income	income	NOUN
taxlaw-2851	126	31	taxation	taxation	NOUN
taxlaw-2851	126	32	and	and	CCONJ
taxlaw-2851	126	33	wto	wto	PROPN
taxlaw-2851	126	34	law	law	NOUN
taxlaw-2851	126	35	:	:	PUNCT
taxlaw-2851	126	36	a	a	DET
taxlaw-2851	126	37	note	note	NOUN
taxlaw-2851	126	38	(	(	PUNCT
taxlaw-2851	126	39	max	max	PROPN
taxlaw-2851	126	40	planck	planck	PROPN
taxlaw-2851	126	41	inst	inst	PROPN
taxlaw-2851	126	42	.	.	PUNCT
taxlaw-2851	127	1	for	for	ADP
taxlaw-2851	127	2	tax	tax	NOUN
taxlaw-2851	127	3	l.	l.	PROPN
taxlaw-2851	127	4	&	&	CCONJ
taxlaw-2851	127	5	pub	pub	PROPN
taxlaw-2851	127	6	.	.	PUNCT
taxlaw-2851	128	1	fin	fin	NOUN
taxlaw-2851	128	2	.	.	PUNCT
taxlaw-2851	128	3	,	,	PUNCT
taxlaw-2851	128	4	working	work	VERB
taxlaw-2851	128	5	paper	paper	NOUN
taxlaw-2851	128	6	no	no	INTJ
taxlaw-2851	128	7	.	.	PROPN
taxlaw-2851	128	8	03	03	NUM
taxlaw-2851	128	9	,	,	PUNCT
taxlaw-2851	128	10	2016	2016	NUM
taxlaw-2851	128	11	)	)	PUNCT
taxlaw-2851	128	12	.	.	PUNCT
taxlaw-2851	129	1	note	note	VERB
taxlaw-2851	129	2	also	also	ADV
taxlaw-2851	129	3	the	the	DET
taxlaw-2851	129	4	conclusion	conclusion	NOUN
taxlaw-2851	129	5	of	of	ADP
taxlaw-2851	129	6	the	the	DET
taxlaw-2851	129	7	2005	2005	NUM
taxlaw-2851	129	8	president	president	NOUN
taxlaw-2851	129	9	’s	’s	PART
taxlaw-2851	129	10	advisory	advisory	ADJ
taxlaw-2851	129	11	panel	panel	NOUN
taxlaw-2851	129	12	on	on	ADP
taxlaw-2851	129	13	federal	federal	ADJ
taxlaw-2851	129	14	tax	tax	NOUN
taxlaw-2851	129	15	reform	reform	NOUN
taxlaw-2851	129	16	:	:	PUNCT
taxlaw-2851	129	17	“	"	PUNCT
taxlaw-2851	129	18	given	give	VERB
taxlaw-2851	129	19	the	the	DET
taxlaw-2851	129	20	uncertainty	uncertainty	NOUN
taxlaw-2851	129	21	over	over	ADP
taxlaw-2851	129	22	whether	whether	SCONJ
taxlaw-2851	129	23	border	border	NOUN
taxlaw-2851	129	24	adjustments	adjustment	NOUN
taxlaw-2851	129	25	would	would	AUX
taxlaw-2851	129	26	be	be	AUX
taxlaw-2851	129	27	allowable	allowable	ADJ
taxlaw-2851	129	28	under	under	ADP
taxlaw-2851	129	29	current	current	ADJ
taxlaw-2851	129	30	trade	trade	NOUN
taxlaw-2851	129	31	rules	rule	NOUN
taxlaw-2851	129	32	,	,	PUNCT
taxlaw-2851	129	33	and	and	CCONJ
taxlaw-2851	129	34	the	the	DET
taxlaw-2851	129	35	possibility	possibility	NOUN
taxlaw-2851	129	36	of	of	ADP
taxlaw-2851	129	37	challenge	challenge	NOUN
taxlaw-2851	129	38	from	from	ADP
taxlaw-2851	129	39	our	our	PRON
taxlaw-2851	129	40	trading	trading	NOUN
taxlaw-2851	129	41	partners	partner	NOUN
taxlaw-2851	129	42	,	,	PUNCT
taxlaw-2851	129	43	the	the	DET
taxlaw-2851	129	44	panel	panel	NOUN
taxlaw-2851	129	45	chose	choose	VERB
taxlaw-2851	129	46	not	not	PART
taxlaw-2851	129	47	to	to	PART
taxlaw-2851	129	48	include	include	VERB
taxlaw-2851	129	49	any	any	DET
taxlaw-2851	129	50	revenue	revenue	NOUN
taxlaw-2851	129	51	that	that	PRON
taxlaw-2851	129	52	would	would	AUX
taxlaw-2851	129	53	be	be	AUX
taxlaw-2851	129	54	raised	raise	VERB
taxlaw-2851	129	55	through	through	ADP
taxlaw-2851	129	56	border	border	NOUN
taxlaw-2851	129	57	adjustments	adjustment	NOUN
taxlaw-2851	129	58	”	"	PUNCT
taxlaw-2851	129	59	.	.	PUNCT
taxlaw-2851	130	1	simple	simple	ADJ
taxlaw-2851	130	2	,	,	PUNCT
taxlaw-2851	130	3	fair	fair	ADJ
taxlaw-2851	130	4	,	,	PUNCT
taxlaw-2851	130	5	and	and	CCONJ
taxlaw-2851	130	6	pro	pro	ADJ
taxlaw-2851	130	7	-	-	ADJ
taxlaw-2851	130	8	growth	growth	ADJ
taxlaw-2851	130	9	:	:	PUNCT
taxlaw-2851	130	10	proposals	proposal	NOUN
taxlaw-2851	130	11	to	to	PART
taxlaw-2851	130	12	fix	fix	VERB
taxlaw-2851	130	13	america	america	PROPN
taxlaw-2851	130	14	’s	’s	PART
taxlaw-2851	130	15	tax	tax	NOUN
taxlaw-2851	130	16	system	system	NOUN
taxlaw-2851	130	17	,	,	PUNCT
taxlaw-2851	130	18	report	report	NOUN
taxlaw-2851	130	19	of	of	ADP
taxlaw-2851	130	20	the	the	DET
taxlaw-2851	130	21	president	president	NOUN
taxlaw-2851	130	22	’s	’s	PART
taxlaw-2851	130	23	advisory	advisory	ADJ
taxlaw-2851	130	24	panel	panel	NOUN
taxlaw-2851	130	25	on	on	ADP
taxlaw-2851	130	26	federal	federal	ADJ
taxlaw-2851	130	27	tax	tax	NOUN
taxlaw-2851	130	28	reform	reform	NOUN
taxlaw-2851	130	29	(	(	PUNCT
taxlaw-2851	130	30	nov	nov	PROPN
taxlaw-2851	130	31	.	.	PROPN
taxlaw-2851	130	32	2005	2005	NUM
taxlaw-2851	130	33	)	)	PUNCT
taxlaw-2851	130	34	,	,	PUNCT
taxlaw-2851	130	35	http://www.treasury.gov/resource-center/tax-policy/documents/report-fix-taxsystem-2005.pdf	http://www.treasury.gov/resource-center/tax-policy/documents/report-fix-taxsystem-2005.pdf	PROPN
taxlaw-2851	131	1	[	[	X
taxlaw-2851	131	2	perma.cc/v6hp-nxpw	perma.cc/v6hp-nxpw	X
taxlaw-2851	131	3	]	]	X
taxlaw-2851	131	4	at	at	ADP
taxlaw-2851	131	5	172	172	NUM
taxlaw-2851	131	6	.	.	PROPN
taxlaw-2851	131	7	17	17	NUM
taxlaw-2851	131	8	for	for	ADP
taxlaw-2851	131	9	example	example	NOUN
taxlaw-2851	131	10	,	,	PUNCT
taxlaw-2851	131	11	under	under	ADP
taxlaw-2851	131	12	current	current	ADJ
taxlaw-2851	131	13	law	law	NOUN
taxlaw-2851	131	14	,	,	PUNCT
taxlaw-2851	131	15	u.s	u.s	PROPN
taxlaw-2851	131	16	.	.	PROPN
taxlaw-2851	131	17	multinationals	multinational	NOUN
taxlaw-2851	131	18	have	have	VERB
taxlaw-2851	131	19	an	an	DET
taxlaw-2851	131	20	incentive	incentive	NOUN
taxlaw-2851	131	21	to	to	PART
taxlaw-2851	131	22	shift	shift	VERB
taxlaw-2851	131	23	profits	profit	NOUN
taxlaw-2851	131	24	to	to	ADP
taxlaw-2851	131	25	low	low	ADV
taxlaw-2851	131	26	-	-	PUNCT
taxlaw-2851	131	27	taxed	tax	VERB
taxlaw-2851	131	28	foreign	foreign	ADJ
taxlaw-2851	131	29	subsidiaries	subsidiary	NOUN
taxlaw-2851	131	30	by	by	ADP
taxlaw-2851	131	31	transferring	transfer	VERB
taxlaw-2851	131	32	ownership	ownership	NOUN
taxlaw-2851	131	33	of	of	ADP
taxlaw-2851	131	34	intangible	intangible	ADJ
taxlaw-2851	131	35	assets	asset	NOUN
taxlaw-2851	131	36	to	to	ADP
taxlaw-2851	131	37	them	they	PRON
taxlaw-2851	131	38	at	at	ADP
taxlaw-2851	131	39	low	low	ADJ
taxlaw-2851	131	40	price	price	NOUN
taxlaw-2851	131	41	,	,	PUNCT
taxlaw-2851	131	42	so	so	CCONJ
taxlaw-2851	131	43	the	the	DET
taxlaw-2851	131	44	subsidiaries	subsidiary	NOUN
taxlaw-2851	131	45	earn	earn	VERB
taxlaw-2851	131	46	artificially	artificially	ADV
taxlaw-2851	131	47	high	high	ADJ
taxlaw-2851	131	48	profits	profit	NOUN
taxlaw-2851	131	49	.	.	PUNCT
taxlaw-2851	132	1	those	those	DET
taxlaw-2851	132	2	transfers	transfer	NOUN
taxlaw-2851	132	3	(	(	PUNCT
taxlaw-2851	132	4	which	which	PRON
taxlaw-2851	132	5	are	be	AUX
taxlaw-2851	132	6	counted	count	VERB
taxlaw-2851	132	7	as	as	ADP
taxlaw-2851	132	8	u.s	u.s	PROPN
taxlaw-2851	132	9	.	.	PROPN
taxlaw-2851	132	10	exports	export	NOUN
taxlaw-2851	132	11	)	)	PUNCT
taxlaw-2851	132	12	would	would	AUX
taxlaw-2851	132	13	become	become	VERB
taxlaw-2851	132	14	nontaxable	nontaxable	ADJ
taxlaw-2851	132	15	in	in	ADP
taxlaw-2851	132	16	the	the	DET
taxlaw-2851	132	17	u.s	u.s	PROPN
taxlaw-2851	132	18	.	.	PROPN
taxlaw-2851	132	19	with	with	ADP
taxlaw-2851	132	20	the	the	DET
taxlaw-2851	132	21	border	border	NOUN
taxlaw-2851	132	22	adjustment	adjustment	NOUN
taxlaw-2851	132	23	,	,	PUNCT
taxlaw-2851	132	24	so	so	SCONJ
taxlaw-2851	132	25	u.s	u.s	PROPN
taxlaw-2851	132	26	.	.	PROPN
taxlaw-2851	132	27	multinationals	multinational	NOUN
taxlaw-2851	132	28	could	could	AUX
taxlaw-2851	132	29	reduce	reduce	VERB
taxlaw-2851	132	30	their	their	PRON
taxlaw-2851	132	31	worldwide	worldwide	ADJ
taxlaw-2851	132	32	tax	tax	NOUN
taxlaw-2851	132	33	payments	payment	NOUN
taxlaw-2851	132	34	by	by	ADP
taxlaw-2851	132	35	increasing	increase	VERB
taxlaw-2851	132	36	the	the	DET
taxlaw-2851	132	37	value	value	NOUN
taxlaw-2851	132	38	they	they	PRON
taxlaw-2851	132	39	place	place	VERB
taxlaw-2851	132	40	on	on	ADP
taxlaw-2851	132	41	the	the	DET
taxlaw-2851	132	42	transfers	transfer	NOUN
taxlaw-2851	132	43	.	.	PUNCT
taxlaw-2851	133	1	u.s	u.s	PROPN
taxlaw-2851	133	2	.	.	PROPN
taxlaw-2851	133	3	exports	export	NOUN
taxlaw-2851	133	4	would	would	AUX
taxlaw-2851	133	5	increase	increase	VERB
taxlaw-2851	133	6	,	,	PUNCT
taxlaw-2851	133	7	with	with	ADP
taxlaw-2851	133	8	a	a	DET
taxlaw-2851	133	9	corresponding	corresponding	ADJ
taxlaw-2851	133	10	diminution	diminution	NOUN
taxlaw-2851	133	11	of	of	ADP
taxlaw-2851	133	12	our	our	PRON
taxlaw-2851	133	13	balance	balance	NOUN
taxlaw-2851	133	14	of	of	ADP
taxlaw-2851	133	15	trade	trade	NOUN
taxlaw-2851	133	16	deficit	deficit	NOUN
taxlaw-2851	133	17	.	.	PUNCT
taxlaw-2851	134	1	brad	brad	PROPN
taxlaw-2851	134	2	setser	setser	PROPN
taxlaw-2851	134	3	,	,	PUNCT
taxlaw-2851	134	4	dark	dark	ADJ
taxlaw-2851	134	5	matter	matter	NOUN
taxlaw-2851	134	6	.	.	PUNCT
taxlaw-2851	135	1	soon	soon	ADV
taxlaw-2851	135	2	to	to	PART
taxlaw-2851	135	3	be	be	AUX
taxlaw-2851	135	4	revealed	reveal	VERB
taxlaw-2851	135	5	?	?	PUNCT
taxlaw-2851	135	6	,	,	PUNCT
taxlaw-2851	135	7	council	council	NOUN
taxlaw-2851	135	8	on	on	ADP
taxlaw-2851	135	9	foreign	foreign	ADJ
taxlaw-2851	135	10	relations	relation	NOUN
taxlaw-2851	135	11	(	(	PUNCT
taxlaw-2851	135	12	feb	feb	PROPN
taxlaw-2851	135	13	.	.	PROPN
taxlaw-2851	135	14	2	2	NUM
taxlaw-2851	135	15	,	,	PUNCT
taxlaw-2851	135	16	2017	2017	NUM
taxlaw-2851	135	17	)	)	PUNCT
taxlaw-2851	135	18	,	,	PUNCT
taxlaw-2851	135	19	http://blogs.cfr.org/setser/2017/02/02/darkmatter-soon-to-be-revealed	http://blogs.cfr.org/setser/2017/02/02/darkmatter-soon-to-be-reveale	VERB
taxlaw-2851	135	20	[	[	X
taxlaw-2851	135	21	perma.cc/vxs3-2wcq	perma.cc/vxs3-2wcq	NOUN
taxlaw-2851	135	22	]	]	X
taxlaw-2851	135	23	.	.	PUNCT
taxlaw-2851	136	1	268	268	NUM
taxlaw-2851	136	2	columbia	columbia	PROPN
taxlaw-2851	136	3	journal	journal	PROPN
taxlaw-2851	136	4	of	of	ADP
taxlaw-2851	136	5	tax	tax	NOUN
taxlaw-2851	136	6	law	law	NOUN
taxlaw-2851	136	7	[	[	X
taxlaw-2851	136	8	vol.8:257	vol.8:257	PROPN
taxlaw-2851	136	9	as	as	SCONJ
taxlaw-2851	136	10	noted	note	VERB
taxlaw-2851	136	11	above	above	ADV
taxlaw-2851	136	12	,	,	PUNCT
taxlaw-2851	136	13	border	border	NOUN
taxlaw-2851	136	14	adjustments	adjustment	NOUN
taxlaw-2851	136	15	are	be	AUX
taxlaw-2851	136	16	unlikely	unlikely	ADJ
taxlaw-2851	136	17	to	to	PART
taxlaw-2851	136	18	be	be	AUX
taxlaw-2851	136	19	legal	legal	ADJ
taxlaw-2851	136	20	under	under	ADP
taxlaw-2851	136	21	existing	exist	VERB
taxlaw-2851	136	22	trade	trade	NOUN
taxlaw-2851	136	23	law	law	NOUN
taxlaw-2851	136	24	.	.	PUNCT
taxlaw-2851	137	1	if	if	SCONJ
taxlaw-2851	137	2	the	the	DET
taxlaw-2851	137	3	plan	plan	NOUN
taxlaw-2851	137	4	were	be	AUX
taxlaw-2851	137	5	adopted	adopt	VERB
taxlaw-2851	137	6	without	without	ADP
taxlaw-2851	137	7	border	border	NOUN
taxlaw-2851	137	8	adjustability	adjustability	NOUN
taxlaw-2851	137	9	and	and	CCONJ
taxlaw-2851	137	10	with	with	ADP
taxlaw-2851	137	11	exemption	exemption	NOUN
taxlaw-2851	137	12	of	of	ADP
taxlaw-2851	137	13	sales	sale	NOUN
taxlaw-2851	137	14	from	from	ADP
taxlaw-2851	137	15	foreign	foreign	ADJ
taxlaw-2851	137	16	production	production	NOUN
taxlaw-2851	137	17	,	,	PUNCT
taxlaw-2851	137	18	it	it	PRON
taxlaw-2851	137	19	would	would	AUX
taxlaw-2851	137	20	be	be	AUX
taxlaw-2851	137	21	a	a	DET
taxlaw-2851	137	22	territorial	territorial	ADJ
taxlaw-2851	137	23	tax	tax	NOUN
taxlaw-2851	137	24	and	and	CCONJ
taxlaw-2851	137	25	would	would	AUX
taxlaw-2851	137	26	retain	retain	VERB
taxlaw-2851	137	27	incentives	incentive	NOUN
taxlaw-2851	137	28	for	for	SCONJ
taxlaw-2851	137	29	u.s	u.s	PROPN
taxlaw-2851	137	30	.	.	PROPN
taxlaw-2851	137	31	corporations	corporation	NOUN
taxlaw-2851	137	32	to	to	PART
taxlaw-2851	137	33	shift	shift	VERB
taxlaw-2851	137	34	their	their	PRON
taxlaw-2851	137	35	profits	profit	NOUN
taxlaw-2851	137	36	to	to	ADP
taxlaw-2851	137	37	low	low	ADJ
taxlaw-2851	137	38	-	-	PUNCT
taxlaw-2851	137	39	tax	tax	NOUN
taxlaw-2851	137	40	foreign	foreign	ADJ
taxlaw-2851	137	41	subsidiaries	subsidiary	NOUN
taxlaw-2851	137	42	.	.	PUNCT
taxlaw-2851	138	1	the	the	DET
taxlaw-2851	138	2	plan	plan	NOUN
taxlaw-2851	138	3	would	would	AUX
taxlaw-2851	138	4	repeal	repeal	VERB
taxlaw-2851	138	5	the	the	DET
taxlaw-2851	138	6	corporate	corporate	ADJ
taxlaw-2851	138	7	amt	amt	NOUN
taxlaw-2851	138	8	and	and	CCONJ
taxlaw-2851	138	9	a	a	DET
taxlaw-2851	138	10	number	number	NOUN
taxlaw-2851	138	11	of	of	ADP
taxlaw-2851	138	12	“	"	PUNCT
taxlaw-2851	138	13	special	special	ADJ
taxlaw-2851	138	14	interest	interest	NOUN
taxlaw-2851	138	15	”	"	PUNCT
taxlaw-2851	138	16	business	business	NOUN
taxlaw-2851	138	17	tax	tax	NOUN
taxlaw-2851	138	18	provisions	provision	NOUN
taxlaw-2851	138	19	,	,	PUNCT
taxlaw-2851	138	20	only	only	ADV
taxlaw-2851	138	21	some	some	PRON
taxlaw-2851	138	22	of	of	ADP
taxlaw-2851	138	23	which	which	PRON
taxlaw-2851	138	24	were	be	AUX
taxlaw-2851	138	25	explicitly	explicitly	ADV
taxlaw-2851	138	26	identified	identify	VERB
taxlaw-2851	138	27	and	and	CCONJ
taxlaw-2851	138	28	included	include	VERB
taxlaw-2851	138	29	in	in	ADP
taxlaw-2851	138	30	our	our	PRON
taxlaw-2851	138	31	estimates.18	estimates.18	PROPN
taxlaw-2851	138	32	d.	d.	PROPN
taxlaw-2851	138	33	aca	aca	PROPN
taxlaw-2851	138	34	taxes	tax	VERB
taxlaw-2851	138	35	the	the	DET
taxlaw-2851	138	36	house	house	PROPN
taxlaw-2851	138	37	gop	gop	PROPN
taxlaw-2851	138	38	health	health	NOUN
taxlaw-2851	138	39	plan	plan	NOUN
taxlaw-2851	138	40	repeals	repeal	VERB
taxlaw-2851	138	41	all	all	PRON
taxlaw-2851	138	42	aca	aca	PROPN
taxlaw-2851	138	43	taxes	taxis	NOUN
taxlaw-2851	138	44	,	,	PUNCT
taxlaw-2851	138	45	including	include	VERB
taxlaw-2851	138	46	the	the	DET
taxlaw-2851	138	47	3.8	3.8	NUM
taxlaw-2851	138	48	percent	percent	NOUN
taxlaw-2851	138	49	surtax	surtax	NOUN
taxlaw-2851	138	50	on	on	ADP
taxlaw-2851	138	51	net	net	ADJ
taxlaw-2851	138	52	investment	investment	NOUN
taxlaw-2851	138	53	income	income	NOUN
taxlaw-2851	138	54	,	,	PUNCT
taxlaw-2851	138	55	the	the	DET
taxlaw-2851	138	56	0.9	0.9	NUM
taxlaw-2851	138	57	percent	percent	NOUN
taxlaw-2851	138	58	additional	additional	ADJ
taxlaw-2851	138	59	medicare	medicare	NOUN
taxlaw-2851	138	60	rate	rate	NOUN
taxlaw-2851	138	61	on	on	ADP
taxlaw-2851	138	62	high	high	ADJ
taxlaw-2851	138	63	-	-	PUNCT
taxlaw-2851	138	64	income	income	NOUN
taxlaw-2851	138	65	workers	worker	NOUN
taxlaw-2851	138	66	,	,	PUNCT
taxlaw-2851	138	67	excise	excise	NOUN
taxlaw-2851	138	68	taxes	taxis	NOUN
taxlaw-2851	138	69	(	(	PUNCT
taxlaw-2851	138	70	for	for	ADP
taxlaw-2851	138	71	example	example	NOUN
taxlaw-2851	138	72	,	,	PUNCT
taxlaw-2851	138	73	the	the	DET
taxlaw-2851	138	74	excises	excise	NOUN
taxlaw-2851	138	75	on	on	ADP
taxlaw-2851	138	76	medical	medical	ADJ
taxlaw-2851	138	77	devices	device	NOUN
taxlaw-2851	138	78	and	and	CCONJ
taxlaw-2851	138	79	high	high	ADJ
taxlaw-2851	138	80	-	-	PUNCT
taxlaw-2851	138	81	premium	premium	NOUN
taxlaw-2851	138	82	health	health	NOUN
taxlaw-2851	138	83	insurance	insurance	NOUN
taxlaw-2851	138	84	)	)	PUNCT
taxlaw-2851	138	85	,	,	PUNCT
taxlaw-2851	138	86	premium	premium	NOUN
taxlaw-2851	138	87	credits	credit	NOUN
taxlaw-2851	138	88	,	,	PUNCT
taxlaw-2851	138	89	and	and	CCONJ
taxlaw-2851	138	90	related	related	ADJ
taxlaw-2851	138	91	fees	fee	NOUN
taxlaw-2851	138	92	.	.	PUNCT
taxlaw-2851	139	1	we	we	PRON
taxlaw-2851	139	2	include	include	VERB
taxlaw-2851	139	3	the	the	DET
taxlaw-2851	139	4	repeal	repeal	NOUN
taxlaw-2851	139	5	of	of	ADP
taxlaw-2851	139	6	aca	aca	PROPN
taxlaw-2851	139	7	taxes	taxis	NOUN
taxlaw-2851	139	8	in	in	ADP
taxlaw-2851	139	9	our	our	PRON
taxlaw-2851	139	10	analysis	analysis	NOUN
taxlaw-2851	139	11	of	of	ADP
taxlaw-2851	139	12	the	the	DET
taxlaw-2851	139	13	house	house	NOUN
taxlaw-2851	139	14	gop	gop	PROPN
taxlaw-2851	139	15	tax	tax	NOUN
taxlaw-2851	139	16	plan	plan	NOUN
taxlaw-2851	139	17	.	.	PUNCT
taxlaw-2851	140	1	note	note	VERB
taxlaw-2851	140	2	that	that	SCONJ
taxlaw-2851	140	3	the	the	DET
taxlaw-2851	140	4	house	house	PROPN
taxlaw-2851	140	5	gop	gop	PROPN
taxlaw-2851	140	6	health	health	NOUN
taxlaw-2851	140	7	plan	plan	NOUN
taxlaw-2851	140	8	also	also	ADV
taxlaw-2851	140	9	proposes	propose	VERB
taxlaw-2851	140	10	a	a	DET
taxlaw-2851	140	11	new	new	ADJ
taxlaw-2851	140	12	limit	limit	NOUN
taxlaw-2851	140	13	on	on	ADP
taxlaw-2851	140	14	the	the	DET
taxlaw-2851	140	15	tax	tax	NOUN
taxlaw-2851	140	16	exclusion	exclusion	NOUN
taxlaw-2851	140	17	for	for	ADP
taxlaw-2851	140	18	employer	employer	NOUN
taxlaw-2851	140	19	-	-	PUNCT
taxlaw-2851	140	20	provided	provide	VERB
taxlaw-2851	140	21	health	health	NOUN
taxlaw-2851	140	22	insurance	insurance	NOUN
taxlaw-2851	140	23	and	and	CCONJ
taxlaw-2851	140	24	a	a	DET
taxlaw-2851	140	25	new	new	ADJ
taxlaw-2851	140	26	credit	credit	NOUN
taxlaw-2851	140	27	for	for	ADP
taxlaw-2851	140	28	non	non	ADJ
taxlaw-2851	140	29	-	-	ADJ
taxlaw-2851	140	30	group	group	ADJ
taxlaw-2851	140	31	health	health	NOUN
taxlaw-2851	140	32	insurance	insurance	NOUN
taxlaw-2851	140	33	.	.	PUNCT
taxlaw-2851	141	1	we	we	PRON
taxlaw-2851	141	2	assume	assume	VERB
taxlaw-2851	141	3	that	that	SCONJ
taxlaw-2851	141	4	the	the	DET
taxlaw-2851	141	5	limit	limit	NOUN
taxlaw-2851	141	6	on	on	ADP
taxlaw-2851	141	7	the	the	DET
taxlaw-2851	141	8	tax	tax	NOUN
taxlaw-2851	141	9	exclusion	exclusion	NOUN
taxlaw-2851	141	10	has	have	VERB
taxlaw-2851	141	11	the	the	DET
taxlaw-2851	141	12	same	same	ADJ
taxlaw-2851	141	13	revenue	revenue	NOUN
taxlaw-2851	141	14	and	and	CCONJ
taxlaw-2851	141	15	distributional	distributional	ADJ
taxlaw-2851	141	16	effects	effect	NOUN
taxlaw-2851	141	17	as	as	ADP
taxlaw-2851	141	18	the	the	DET
taxlaw-2851	141	19	current	current	ADJ
taxlaw-2851	141	20	excise	excise	NOUN
taxlaw-2851	141	21	tax	tax	NOUN
taxlaw-2851	141	22	on	on	ADP
taxlaw-2851	141	23	high	high	ADJ
taxlaw-2851	141	24	-	-	PUNCT
taxlaw-2851	141	25	premium	premium	NOUN
taxlaw-2851	141	26	health	health	NOUN
taxlaw-2851	141	27	insurance	insurance	NOUN
taxlaw-2851	141	28	.	.	PUNCT
taxlaw-2851	142	1	19	19	NUM
taxlaw-2851	142	2	in	in	ADP
taxlaw-2851	142	3	addition	addition	NOUN
taxlaw-2851	142	4	,	,	PUNCT
taxlaw-2851	142	5	we	we	PRON
taxlaw-2851	142	6	exclude	exclude	VERB
taxlaw-2851	142	7	replacement	replacement	NOUN
taxlaw-2851	142	8	of	of	ADP
taxlaw-2851	142	9	the	the	DET
taxlaw-2851	142	10	aca	aca	PROPN
taxlaw-2851	142	11	premium	premium	NOUN
taxlaw-2851	142	12	credit	credit	NOUN
taxlaw-2851	142	13	with	with	ADP
taxlaw-2851	142	14	the	the	DET
taxlaw-2851	142	15	proposed	propose	VERB
taxlaw-2851	142	16	non	non	ADJ
taxlaw-2851	142	17	-	-	ADJ
taxlaw-2851	142	18	group	group	ADJ
taxlaw-2851	142	19	health	health	NOUN
taxlaw-2851	142	20	insurance	insurance	NOUN
taxlaw-2851	142	21	credit	credit	NOUN
taxlaw-2851	142	22	because	because	SCONJ
taxlaw-2851	142	23	we	we	PRON
taxlaw-2851	142	24	do	do	AUX
taxlaw-2851	142	25	not	not	PART
taxlaw-2851	142	26	include	include	VERB
taxlaw-2851	142	27	the	the	DET
taxlaw-2851	142	28	aca	aca	PROPN
taxlaw-2851	142	29	premium	premium	NOUN
taxlaw-2851	142	30	credit	credit	NOUN
taxlaw-2851	142	31	in	in	ADP
taxlaw-2851	142	32	our	our	PRON
taxlaw-2851	142	33	current	current	ADJ
taxlaw-2851	142	34	-	-	PUNCT
taxlaw-2851	142	35	law	law	NOUN
taxlaw-2851	142	36	tax	tax	NOUN
taxlaw-2851	142	37	baseline.20	baseline.20	PROPN
taxlaw-2851	142	38	iii	iii	PROPN
taxlaw-2851	142	39	.	.	PUNCT
taxlaw-2851	142	40	impact	impact	NOUN
taxlaw-2851	142	41	on	on	ADP
taxlaw-2851	142	42	revenue	revenue	NOUN
taxlaw-2851	142	43	and	and	CCONJ
taxlaw-2851	142	44	distribution	distribution	NOUN
taxlaw-2851	142	45	a.	a.	NOUN
taxlaw-2851	142	46	impact	impact	NOUN
taxlaw-2851	142	47	on	on	ADP
taxlaw-2851	142	48	revenue	revenue	NOUN
taxlaw-2851	142	49	18	18	NUM
taxlaw-2851	142	50	see	see	NOUN
taxlaw-2851	142	51	supra	supra	PROPN
taxlaw-2851	142	52	note	note	PROPN
taxlaw-2851	142	53	8	8	NUM
taxlaw-2851	142	54	for	for	ADP
taxlaw-2851	142	55	a	a	DET
taxlaw-2851	142	56	discussion	discussion	NOUN
taxlaw-2851	142	57	of	of	ADP
taxlaw-2851	142	58	special	special	ADJ
taxlaw-2851	142	59	interest	interest	NOUN
taxlaw-2851	142	60	provisions	provision	NOUN
taxlaw-2851	142	61	.	.	PUNCT
taxlaw-2851	143	1	19	19	NUM
taxlaw-2851	143	2	while	while	SCONJ
taxlaw-2851	143	3	an	an	DET
taxlaw-2851	143	4	exclusion	exclusion	NOUN
taxlaw-2851	143	5	cap	cap	NOUN
taxlaw-2851	143	6	is	be	AUX
taxlaw-2851	143	7	a	a	DET
taxlaw-2851	143	8	more	more	ADV
taxlaw-2851	143	9	direct	direct	ADJ
taxlaw-2851	143	10	and	and	CCONJ
taxlaw-2851	143	11	potentially	potentially	ADV
taxlaw-2851	143	12	more	more	ADV
taxlaw-2851	143	13	progressive	progressive	ADJ
taxlaw-2851	143	14	way	way	NOUN
taxlaw-2851	143	15	to	to	PART
taxlaw-2851	143	16	reduce	reduce	VERB
taxlaw-2851	143	17	the	the	DET
taxlaw-2851	143	18	incentive	incentive	NOUN
taxlaw-2851	143	19	for	for	ADP
taxlaw-2851	143	20	provision	provision	NOUN
taxlaw-2851	143	21	of	of	ADP
taxlaw-2851	143	22	overly	overly	ADV
taxlaw-2851	143	23	generous	generous	ADJ
taxlaw-2851	143	24	health	health	NOUN
taxlaw-2851	143	25	insurance	insurance	NOUN
taxlaw-2851	143	26	,	,	PUNCT
taxlaw-2851	143	27	the	the	DET
taxlaw-2851	143	28	cadillac	cadillac	PROPN
taxlaw-2851	143	29	plan	plan	NOUN
taxlaw-2851	143	30	tax	tax	NOUN
taxlaw-2851	143	31	is	be	AUX
taxlaw-2851	143	32	so	so	ADV
taxlaw-2851	143	33	onerous	onerous	ADJ
taxlaw-2851	143	34	that	that	SCONJ
taxlaw-2851	143	35	most	most	ADJ
taxlaw-2851	143	36	employers	employer	NOUN
taxlaw-2851	143	37	would	would	AUX
taxlaw-2851	143	38	reduce	reduce	VERB
taxlaw-2851	143	39	their	their	PRON
taxlaw-2851	143	40	spending	spending	NOUN
taxlaw-2851	143	41	to	to	ADP
taxlaw-2851	143	42	below	below	ADP
taxlaw-2851	143	43	the	the	DET
taxlaw-2851	143	44	cap	cap	NOUN
taxlaw-2851	143	45	and	and	CCONJ
taxlaw-2851	143	46	(	(	PUNCT
taxlaw-2851	143	47	eventually	eventually	ADV
taxlaw-2851	143	48	)	)	PUNCT
taxlaw-2851	143	49	pass	pass	VERB
taxlaw-2851	143	50	on	on	ADP
taxlaw-2851	143	51	the	the	DET
taxlaw-2851	143	52	savings	saving	NOUN
taxlaw-2851	143	53	to	to	ADP
taxlaw-2851	143	54	employees	employee	NOUN
taxlaw-2851	143	55	.	.	PUNCT
taxlaw-2851	144	1	as	as	ADP
taxlaw-2851	144	2	a	a	DET
taxlaw-2851	144	3	result	result	NOUN
taxlaw-2851	144	4	,	,	PUNCT
taxlaw-2851	144	5	blumberg	blumberg	PROPN
taxlaw-2851	144	6	,	,	PUNCT
taxlaw-2851	144	7	holahan	holahan	NOUN
taxlaw-2851	144	8	,	,	PUNCT
taxlaw-2851	144	9	and	and	CCONJ
taxlaw-2851	144	10	mermin	mermin	ADJ
taxlaw-2851	144	11	(	(	PUNCT
taxlaw-2851	144	12	2015	2015	NUM
taxlaw-2851	144	13	)	)	PUNCT
taxlaw-2851	144	14	conclude	conclude	VERB
taxlaw-2851	144	15	that	that	SCONJ
taxlaw-2851	144	16	“	"	PUNCT
taxlaw-2851	144	17	the	the	DET
taxlaw-2851	144	18	incidence	incidence	NOUN
taxlaw-2851	144	19	of	of	ADP
taxlaw-2851	144	20	the	the	DET
taxlaw-2851	144	21	aca	aca	PROPN
taxlaw-2851	144	22	’s	’s	PART
taxlaw-2851	144	23	excise	excise	NOUN
taxlaw-2851	144	24	tax	tax	NOUN
taxlaw-2851	144	25	is	be	AUX
taxlaw-2851	144	26	identical	identical	ADJ
taxlaw-2851	144	27	in	in	ADP
taxlaw-2851	144	28	most	most	ADJ
taxlaw-2851	144	29	circumstances	circumstance	NOUN
taxlaw-2851	144	30	to	to	ADP
taxlaw-2851	144	31	a	a	DET
taxlaw-2851	144	32	cap	cap	NOUN
taxlaw-2851	144	33	on	on	ADP
taxlaw-2851	144	34	the	the	DET
taxlaw-2851	144	35	employer	employer	NOUN
taxlaw-2851	144	36	exclusion	exclusion	NOUN
taxlaw-2851	144	37	that	that	PRON
taxlaw-2851	144	38	would	would	AUX
taxlaw-2851	144	39	raise	raise	VERB
taxlaw-2851	144	40	the	the	DET
taxlaw-2851	144	41	same	same	ADJ
taxlaw-2851	144	42	revenue	revenue	NOUN
taxlaw-2851	144	43	.	.	PUNCT
taxlaw-2851	144	44	”	"	PUNCT
taxlaw-2851	145	1	linda	linda	PROPN
taxlaw-2851	145	2	j.	j.	PROPN
taxlaw-2851	145	3	blumberg	blumberg	PROPN
taxlaw-2851	145	4	,	,	PUNCT
taxlaw-2851	145	5	john	john	PROPN
taxlaw-2851	145	6	holahan	holahan	PROPN
taxlaw-2851	145	7	&	&	CCONJ
taxlaw-2851	145	8	gordon	gordon	PROPN
taxlaw-2851	145	9	mermin	mermin	PROPN
taxlaw-2851	145	10	,	,	PUNCT
taxlaw-2851	145	11	the	the	DET
taxlaw-2851	145	12	aca	aca	PROPN
taxlaw-2851	145	13	’s	’s	PART
taxlaw-2851	145	14	‘	'	PUNCT
taxlaw-2851	145	15	cadillac	cadillac	NOUN
taxlaw-2851	145	16	’	'	PUNCT
taxlaw-2851	145	17	tax	tax	NOUN
taxlaw-2851	145	18	versus	versus	ADP
taxlaw-2851	145	19	a	a	DET
taxlaw-2851	145	20	cap	cap	NOUN
taxlaw-2851	145	21	on	on	ADP
taxlaw-2851	145	22	the	the	DET
taxlaw-2851	145	23	tax	tax	NOUN
taxlaw-2851	145	24	exclusion	exclusion	NOUN
taxlaw-2851	145	25	of	of	ADP
taxlaw-2851	145	26	employer	employer	NOUN
taxlaw-2851	145	27	-	-	PUNCT
taxlaw-2851	145	28	based	base	VERB
taxlaw-2851	145	29	health	health	NOUN
taxlaw-2851	145	30	benefits	benefit	NOUN
taxlaw-2851	145	31	:	:	PUNCT
taxlaw-2851	145	32	is	be	AUX
taxlaw-2851	145	33	this	this	PRON
taxlaw-2851	145	34	a	a	DET
taxlaw-2851	145	35	battle	battle	NOUN
taxlaw-2851	145	36	worth	worth	ADJ
taxlaw-2851	145	37	fighting	fight	VERB
taxlaw-2851	145	38	?	?	PUNCT
taxlaw-2851	146	1	urban	urban	ADJ
taxlaw-2851	146	2	inst	inst	PROPN
taxlaw-2851	146	3	.	.	PUNCT
taxlaw-2851	147	1	(	(	PUNCT
taxlaw-2851	147	2	oct	oct	PROPN
taxlaw-2851	147	3	.	.	PROPN
taxlaw-2851	147	4	22	22	NUM
taxlaw-2851	147	5	,	,	PUNCT
taxlaw-2851	147	6	2015	2015	NUM
taxlaw-2851	147	7	)	)	PUNCT
taxlaw-2851	147	8	,	,	PUNCT
taxlaw-2851	147	9	http://www.urban.org/sites/default/files/publication/72391/2000482-the-acascadillac-tax-versus-a-cap-on-the-tax-exclusion-of-employer-based-healthbenefits.pdf	http://www.urban.org/sites/default/files/publication/72391/2000482-the-acascadillac-tax-versus-a-cap-on-the-tax-exclusion-of-employer-based-healthbenefits.pdf	X
taxlaw-2851	148	1	[	[	X
taxlaw-2851	148	2	perma.cc/x3ns-yb8k	perma.cc/x3ns-yb8k	X
taxlaw-2851	148	3	]	]	X
taxlaw-2851	148	4	.	.	PUNCT
taxlaw-2851	149	1	20	20	NUM
taxlaw-2851	149	2	the	the	DET
taxlaw-2851	149	3	aca	aca	PROPN
taxlaw-2851	149	4	premium	premium	NOUN
taxlaw-2851	149	5	credit	credit	NOUN
taxlaw-2851	149	6	is	be	AUX
taxlaw-2851	149	7	advanceable	advanceable	ADJ
taxlaw-2851	149	8	and	and	CCONJ
taxlaw-2851	149	9	refundable	refundable	ADJ
taxlaw-2851	149	10	,	,	PUNCT
taxlaw-2851	149	11	making	make	VERB
taxlaw-2851	149	12	it	it	PRON
taxlaw-2851	149	13	more	more	ADV
taxlaw-2851	149	14	like	like	ADP
taxlaw-2851	149	15	a	a	DET
taxlaw-2851	149	16	spending	spending	NOUN
taxlaw-2851	149	17	program	program	NOUN
taxlaw-2851	149	18	than	than	ADP
taxlaw-2851	149	19	a	a	DET
taxlaw-2851	149	20	tax	tax	NOUN
taxlaw-2851	149	21	provision	provision	NOUN
taxlaw-2851	149	22	.	.	PUNCT
taxlaw-2851	150	1	it	it	PRON
taxlaw-2851	150	2	is	be	AUX
taxlaw-2851	150	3	unclear	unclear	ADJ
taxlaw-2851	150	4	what	what	PRON
taxlaw-2851	150	5	the	the	DET
taxlaw-2851	150	6	replacement	replacement	NOUN
taxlaw-2851	150	7	credit	credit	NOUN
taxlaw-2851	150	8	would	would	AUX
taxlaw-2851	150	9	look	look	VERB
taxlaw-2851	150	10	like	like	ADP
taxlaw-2851	150	11	.	.	PUNCT
taxlaw-2851	151	1	2017	2017	NUM
taxlaw-2851	151	2	]	]	PUNCT
taxlaw-2851	151	3	an	an	DET
taxlaw-2851	151	4	analysis	analysis	NOUN
taxlaw-2851	151	5	of	of	ADP
taxlaw-2851	151	6	the	the	DET
taxlaw-2851	151	7	house	house	NOUN
taxlaw-2851	151	8	gop	gop	PROPN
taxlaw-2851	151	9	tax	tax	NOUN
taxlaw-2851	151	10	plan	plan	NOUN
taxlaw-2851	151	11	269	269	NUM
taxlaw-2851	151	12	we	we	PRON
taxlaw-2851	151	13	estimate	estimate	VERB
taxlaw-2851	151	14	that	that	SCONJ
taxlaw-2851	151	15	the	the	DET
taxlaw-2851	151	16	house	house	PROPN
taxlaw-2851	151	17	gop	gop	PROPN
taxlaw-2851	151	18	tax	tax	NOUN
taxlaw-2851	151	19	plan	plan	NOUN
taxlaw-2851	151	20	would	would	AUX
taxlaw-2851	151	21	reduce	reduce	VERB
taxlaw-2851	151	22	federal	federal	ADJ
taxlaw-2851	151	23	receipts	receipt	NOUN
taxlaw-2851	151	24	by	by	ADP
taxlaw-2851	151	25	$	$	SYM
taxlaw-2851	151	26	3.1	3.1	NUM
taxlaw-2851	151	27	trillion	trillion	NUM
taxlaw-2851	151	28	between	between	ADP
taxlaw-2851	151	29	2016	2016	NUM
taxlaw-2851	151	30	and	and	CCONJ
taxlaw-2851	151	31	2026	2026	NUM
taxlaw-2851	151	32	before	before	ADP
taxlaw-2851	151	33	accounting	account	VERB
taxlaw-2851	151	34	for	for	ADP
taxlaw-2851	151	35	macroeconomic	macroeconomic	ADJ
taxlaw-2851	151	36	feedback	feedback	NOUN
taxlaw-2851	151	37	effects	effect	NOUN
taxlaw-2851	151	38	(	(	PUNCT
taxlaw-2851	151	39	table	table	NOUN
taxlaw-2851	151	40	2).21	2).21	NUM
taxlaw-2851	151	41	nearly	nearly	ADV
taxlaw-2851	151	42	two	two	NUM
taxlaw-2851	151	43	-	-	PUNCT
taxlaw-2851	151	44	thirds	third	NOUN
taxlaw-2851	151	45	of	of	ADP
taxlaw-2851	151	46	the	the	DET
taxlaw-2851	151	47	revenue	revenue	NOUN
taxlaw-2851	151	48	loss	loss	NOUN
taxlaw-2851	151	49	would	would	AUX
taxlaw-2851	151	50	come	come	VERB
taxlaw-2851	151	51	from	from	ADP
taxlaw-2851	151	52	business	business	NOUN
taxlaw-2851	151	53	tax	tax	NOUN
taxlaw-2851	151	54	provisions	provision	NOUN
taxlaw-2851	151	55	.	.	PUNCT
taxlaw-2851	152	1	corporations	corporation	NOUN
taxlaw-2851	152	2	would	would	AUX
taxlaw-2851	152	3	pay	pay	VERB
taxlaw-2851	152	4	less	less	ADV
taxlaw-2851	152	5	due	due	ADJ
taxlaw-2851	152	6	because	because	SCONJ
taxlaw-2851	152	7	their	their	PRON
taxlaw-2851	152	8	top	top	ADJ
taxlaw-2851	152	9	rate	rate	NOUN
taxlaw-2851	152	10	would	would	AUX
taxlaw-2851	152	11	be	be	AUX
taxlaw-2851	152	12	reduced	reduce	VERB
taxlaw-2851	152	13	to	to	ADP
taxlaw-2851	152	14	20	20	NUM
taxlaw-2851	152	15	percent	percent	NOUN
taxlaw-2851	152	16	and	and	CCONJ
taxlaw-2851	152	17	the	the	DET
taxlaw-2851	152	18	corporate	corporate	ADJ
taxlaw-2851	152	19	amt	amt	PROPN
taxlaw-2851	152	20	would	would	AUX
taxlaw-2851	152	21	be	be	AUX
taxlaw-2851	152	22	repealed	repeal	VERB
taxlaw-2851	152	23	.	.	PUNCT
taxlaw-2851	153	1	pass	pass	VERB
taxlaw-2851	153	2	-	-	PUNCT
taxlaw-2851	153	3	through	through	ADP
taxlaw-2851	153	4	businesses	business	NOUN
taxlaw-2851	153	5	taxed	tax	VERB
taxlaw-2851	153	6	under	under	ADP
taxlaw-2851	153	7	the	the	DET
taxlaw-2851	153	8	individual	individual	ADJ
taxlaw-2851	153	9	income	income	NOUN
taxlaw-2851	153	10	tax	tax	NOUN
taxlaw-2851	153	11	would	would	AUX
taxlaw-2851	153	12	pay	pay	VERB
taxlaw-2851	153	13	less	less	ADJ
taxlaw-2851	153	14	because	because	SCONJ
taxlaw-2851	153	15	they	they	PRON
taxlaw-2851	153	16	would	would	AUX
taxlaw-2851	153	17	face	face	VERB
taxlaw-2851	153	18	a	a	DET
taxlaw-2851	153	19	25	25	NUM
taxlaw-2851	153	20	percent	percent	NOUN
taxlaw-2851	153	21	top	top	ADJ
taxlaw-2851	153	22	rate	rate	NOUN
taxlaw-2851	153	23	.	.	PUNCT
taxlaw-2851	154	1	all	all	DET
taxlaw-2851	154	2	businesses	business	NOUN
taxlaw-2851	154	3	would	would	AUX
taxlaw-2851	154	4	benefit	benefit	VERB
taxlaw-2851	154	5	from	from	ADP
taxlaw-2851	154	6	expensing	expense	VERB
taxlaw-2851	154	7	of	of	ADP
taxlaw-2851	154	8	investment	investment	NOUN
taxlaw-2851	154	9	,	,	PUNCT
taxlaw-2851	154	10	which	which	PRON
taxlaw-2851	154	11	would	would	AUX
taxlaw-2851	154	12	be	be	AUX
taxlaw-2851	154	13	partially	partially	ADV
taxlaw-2851	154	14	offset	offset	VERB
taxlaw-2851	154	15	by	by	ADP
taxlaw-2851	154	16	the	the	DET
taxlaw-2851	154	17	disallowance	disallowance	NOUN
taxlaw-2851	154	18	of	of	ADP
taxlaw-2851	154	19	interest	interest	NOUN
taxlaw-2851	154	20	deductibility	deductibility	NOUN
taxlaw-2851	154	21	,	,	PUNCT
taxlaw-2851	154	22	repeal	repeal	NOUN
taxlaw-2851	154	23	of	of	ADP
taxlaw-2851	154	24	some	some	DET
taxlaw-2851	154	25	tax	tax	NOUN
taxlaw-2851	154	26	expenditures	expenditure	NOUN
taxlaw-2851	154	27	,	,	PUNCT
taxlaw-2851	154	28	and	and	CCONJ
taxlaw-2851	154	29	,	,	PUNCT
taxlaw-2851	154	30	for	for	ADP
taxlaw-2851	154	31	corporations	corporation	NOUN
taxlaw-2851	154	32	,	,	PUNCT
taxlaw-2851	154	33	the	the	DET
taxlaw-2851	154	34	border	border	NOUN
taxlaw-2851	154	35	adjustments	adjustment	NOUN
taxlaw-2851	154	36	and	and	CCONJ
taxlaw-2851	154	37	transition	transition	NOUN
taxlaw-2851	154	38	tax	tax	NOUN
taxlaw-2851	154	39	on	on	ADP
taxlaw-2851	154	40	unrepatriated	unrepatriated	ADJ
taxlaw-2851	154	41	foreign	foreign	ADJ
taxlaw-2851	154	42	income.22	income.22	NOUN
taxlaw-2851	154	43	the	the	DET
taxlaw-2851	154	44	remainder	remainder	NOUN
taxlaw-2851	154	45	of	of	ADP
taxlaw-2851	154	46	the	the	DET
taxlaw-2851	154	47	revenue	revenue	NOUN
taxlaw-2851	154	48	loss	loss	NOUN
taxlaw-2851	154	49	would	would	AUX
taxlaw-2851	154	50	result	result	VERB
taxlaw-2851	154	51	primarily	primarily	ADV
taxlaw-2851	154	52	from	from	ADP
taxlaw-2851	154	53	net	net	ADJ
taxlaw-2851	154	54	cuts	cut	NOUN
taxlaw-2851	154	55	in	in	ADP
taxlaw-2851	154	56	nonbusiness	nonbusiness	ADJ
taxlaw-2851	154	57	individual	individual	ADJ
taxlaw-2851	154	58	income	income	NOUN
taxlaw-2851	154	59	taxes	taxis	NOUN
taxlaw-2851	154	60	.	.	PUNCT
taxlaw-2851	155	1	reductions	reduction	NOUN
taxlaw-2851	155	2	in	in	ADP
taxlaw-2851	155	3	income	income	NOUN
taxlaw-2851	155	4	tax	tax	NOUN
taxlaw-2851	155	5	rates	rate	NOUN
taxlaw-2851	155	6	,	,	PUNCT
taxlaw-2851	155	7	the	the	DET
taxlaw-2851	155	8	50	50	NUM
taxlaw-2851	155	9	percent	percent	NOUN
taxlaw-2851	155	10	exclusion	exclusion	NOUN
taxlaw-2851	155	11	for	for	ADP
taxlaw-2851	155	12	capital	capital	NOUN
taxlaw-2851	155	13	income	income	NOUN
taxlaw-2851	155	14	,	,	PUNCT
taxlaw-2851	155	15	and	and	CCONJ
taxlaw-2851	155	16	repeal	repeal	NOUN
taxlaw-2851	155	17	of	of	ADP
taxlaw-2851	155	18	the	the	DET
taxlaw-2851	155	19	aca	aca	PROPN
taxlaw-2851	155	20	taxes	taxis	NOUN
taxlaw-2851	155	21	and	and	CCONJ
taxlaw-2851	155	22	the	the	DET
taxlaw-2851	155	23	individual	individual	ADJ
taxlaw-2851	155	24	amt	amt	PROPN
taxlaw-2851	155	25	would	would	AUX
taxlaw-2851	155	26	all	all	ADV
taxlaw-2851	155	27	reduce	reduce	VERB
taxlaw-2851	155	28	revenue	revenue	NOUN
taxlaw-2851	155	29	.	.	PUNCT
taxlaw-2851	156	1	the	the	DET
taxlaw-2851	156	2	increased	increase	VERB
taxlaw-2851	156	3	standard	standard	ADJ
taxlaw-2851	156	4	deduction	deduction	NOUN
taxlaw-2851	156	5	amounts	amount	NOUN
taxlaw-2851	156	6	,	,	PUNCT
taxlaw-2851	156	7	the	the	DET
taxlaw-2851	156	8	higher	high	ADJ
taxlaw-2851	156	9	child	child	NOUN
taxlaw-2851	156	10	tax	tax	NOUN
taxlaw-2851	156	11	credit	credit	NOUN
taxlaw-2851	156	12	,	,	PUNCT
taxlaw-2851	156	13	and	and	CCONJ
taxlaw-2851	156	14	the	the	DET
taxlaw-2851	156	15	new	new	ADJ
taxlaw-2851	156	16	credit	credit	NOUN
taxlaw-2851	156	17	for	for	ADP
taxlaw-2851	156	18	other	other	ADJ
taxlaw-2851	156	19	dependents	dependent	NOUN
taxlaw-2851	156	20	would	would	AUX
taxlaw-2851	156	21	also	also	ADV
taxlaw-2851	156	22	reduce	reduce	VERB
taxlaw-2851	156	23	revenue	revenue	NOUN
taxlaw-2851	156	24	,	,	PUNCT
taxlaw-2851	156	25	but	but	CCONJ
taxlaw-2851	156	26	these	these	DET
taxlaw-2851	156	27	losses	loss	NOUN
taxlaw-2851	156	28	would	would	AUX
taxlaw-2851	156	29	be	be	AUX
taxlaw-2851	156	30	more	more	ADV
taxlaw-2851	156	31	than	than	ADP
taxlaw-2851	156	32	offset	offset	VERB
taxlaw-2851	156	33	by	by	ADP
taxlaw-2851	156	34	the	the	DET
taxlaw-2851	156	35	repeal	repeal	NOUN
taxlaw-2851	156	36	of	of	ADP
taxlaw-2851	156	37	personal	personal	ADJ
taxlaw-2851	156	38	exemptions	exemption	NOUN
taxlaw-2851	156	39	and	and	CCONJ
taxlaw-2851	156	40	itemized	itemize	VERB
taxlaw-2851	156	41	deductions	deduction	NOUN
taxlaw-2851	156	42	other	other	ADJ
taxlaw-2851	156	43	than	than	ADP
taxlaw-2851	156	44	those	those	PRON
taxlaw-2851	156	45	for	for	ADP
taxlaw-2851	156	46	mortgage	mortgage	NOUN
taxlaw-2851	156	47	interest	interest	NOUN
taxlaw-2851	156	48	and	and	CCONJ
taxlaw-2851	156	49	charitable	charitable	ADJ
taxlaw-2851	156	50	contributions	contribution	NOUN
taxlaw-2851	156	51	.	.	PUNCT
taxlaw-2851	157	1	repealing	repeal	VERB
taxlaw-2851	157	2	the	the	DET
taxlaw-2851	157	3	estate	estate	NOUN
taxlaw-2851	157	4	and	and	CCONJ
taxlaw-2851	157	5	gift	gift	NOUN
taxlaw-2851	157	6	taxes	taxis	NOUN
taxlaw-2851	157	7	and	and	CCONJ
taxlaw-2851	157	8	requiring	require	VERB
taxlaw-2851	157	9	the	the	DET
taxlaw-2851	157	10	basis	basis	NOUN
taxlaw-2851	157	11	of	of	ADP
taxlaw-2851	157	12	inherited	inherit	VERB
taxlaw-2851	157	13	assets	asset	NOUN
taxlaw-2851	157	14	to	to	PART
taxlaw-2851	157	15	be	be	AUX
taxlaw-2851	157	16	carried	carry	VERB
taxlaw-2851	157	17	over	over	ADP
taxlaw-2851	157	18	(	(	PUNCT
taxlaw-2851	157	19	as	as	SCONJ
taxlaw-2851	157	20	was	be	AUX
taxlaw-2851	157	21	done	do	VERB
taxlaw-2851	157	22	in	in	ADP
taxlaw-2851	157	23	2010	2010	NUM
taxlaw-2851	157	24	,	,	PUNCT
taxlaw-2851	157	25	when	when	SCONJ
taxlaw-2851	157	26	the	the	DET
taxlaw-2851	157	27	estate	estate	NOUN
taxlaw-2851	157	28	tax	tax	NOUN
taxlaw-2851	157	29	was	be	AUX
taxlaw-2851	157	30	temporarily	temporarily	ADV
taxlaw-2851	157	31	repealed	repeal	VERB
taxlaw-2851	157	32	)	)	PUNCT
taxlaw-2851	157	33	,	,	PUNCT
taxlaw-2851	157	34	would	would	AUX
taxlaw-2851	157	35	reduce	reduce	VERB
taxlaw-2851	157	36	revenues	revenue	NOUN
taxlaw-2851	157	37	by	by	ADP
taxlaw-2851	157	38	$	$	SYM
taxlaw-2851	157	39	187	187	NUM
taxlaw-2851	157	40	billion	billion	NUM
taxlaw-2851	157	41	over	over	ADP
taxlaw-2851	157	42	the	the	DET
taxlaw-2851	157	43	budget	budget	NOUN
taxlaw-2851	157	44	period	period	NOUN
taxlaw-2851	157	45	.	.	PUNCT
taxlaw-2851	158	1	we	we	PRON
taxlaw-2851	158	2	also	also	ADV
taxlaw-2851	158	3	estimate	estimate	VERB
taxlaw-2851	158	4	the	the	DET
taxlaw-2851	158	5	effect	effect	NOUN
taxlaw-2851	158	6	of	of	ADP
taxlaw-2851	158	7	the	the	DET
taxlaw-2851	158	8	tax	tax	NOUN
taxlaw-2851	158	9	changes	change	NOUN
taxlaw-2851	158	10	in	in	ADP
taxlaw-2851	158	11	the	the	DET
taxlaw-2851	158	12	second	second	ADJ
taxlaw-2851	158	13	decade	decade	NOUN
taxlaw-2851	158	14	(	(	PUNCT
taxlaw-2851	158	15	2027–2036	2027–2036	NUM
taxlaw-2851	158	16	)	)	PUNCT
taxlaw-2851	158	17	and	and	CCONJ
taxlaw-2851	158	18	find	find	VERB
taxlaw-2851	158	19	the	the	DET
taxlaw-2851	158	20	revenue	revenue	NOUN
taxlaw-2851	158	21	loss	loss	NOUN
taxlaw-2851	158	22	(	(	PUNCT
taxlaw-2851	158	23	$	$	SYM
taxlaw-2851	158	24	2.2	2.2	NUM
taxlaw-2851	158	25	trillion	trillion	NUM
taxlaw-2851	158	26	)	)	PUNCT
taxlaw-2851	158	27	is	be	AUX
taxlaw-2851	158	28	smaller	small	ADJ
taxlaw-2851	158	29	in	in	ADP
taxlaw-2851	158	30	nominal	nominal	ADJ
taxlaw-2851	158	31	terms	term	NOUN
taxlaw-2851	158	32	than	than	ADP
taxlaw-2851	158	33	that	that	PRON
taxlaw-2851	158	34	in	in	ADP
taxlaw-2851	158	35	the	the	DET
taxlaw-2851	158	36	first	first	ADJ
taxlaw-2851	158	37	10	10	NUM
taxlaw-2851	158	38	years	year	NOUN
taxlaw-2851	158	39	,	,	PUNCT
taxlaw-2851	158	40	and	and	CCONJ
taxlaw-2851	158	41	also	also	ADV
taxlaw-2851	158	42	represents	represent	VERB
taxlaw-2851	158	43	a	a	DET
taxlaw-2851	158	44	smaller	small	ADJ
taxlaw-2851	158	45	share	share	NOUN
taxlaw-2851	158	46	of	of	ADP
taxlaw-2851	158	47	cumulative	cumulative	ADJ
taxlaw-2851	158	48	gross	gross	ADJ
taxlaw-2851	158	49	domestic	domestic	ADJ
taxlaw-2851	158	50	product	product	NOUN
taxlaw-2851	158	51	(	(	PUNCT
taxlaw-2851	158	52	gdp)—0.6	gdp)—0.6	NOUN
taxlaw-2851	158	53	percent	percent	NOUN
taxlaw-2851	158	54	versus	versus	ADP
taxlaw-2851	158	55	1.3	1.3	NUM
taxlaw-2851	158	56	percent	percent	NOUN
taxlaw-2851	158	57	in	in	ADP
taxlaw-2851	158	58	2017–2026	2017–2026	NUM
taxlaw-2851	158	59	.	.	PUNCT
taxlaw-2851	159	1	the	the	DET
taxlaw-2851	159	2	house	house	PROPN
taxlaw-2851	159	3	gop	gop	PROPN
taxlaw-2851	159	4	blueprint	blueprint	NOUN
taxlaw-2851	159	5	indicates	indicate	VERB
taxlaw-2851	159	6	the	the	DET
taxlaw-2851	159	7	plan	plan	NOUN
taxlaw-2851	159	8	would	would	AUX
taxlaw-2851	159	9	repeal	repeal	VERB
taxlaw-2851	159	10	“	"	PUNCT
taxlaw-2851	159	11	special	special	ADJ
taxlaw-2851	159	12	interest	interest	NOUN
taxlaw-2851	159	13	”	"	PUNCT
taxlaw-2851	159	14	tax	tax	NOUN
taxlaw-2851	159	15	provisions	provision	NOUN
taxlaw-2851	159	16	,	,	PUNCT
taxlaw-2851	159	17	but	but	CCONJ
taxlaw-2851	159	18	explicitly	explicitly	ADV
taxlaw-2851	159	19	identifies	identify	VERB
taxlaw-2851	159	20	only	only	ADV
taxlaw-2851	159	21	employee	employee	NOUN
taxlaw-2851	159	22	fringe	fringe	NOUN
taxlaw-2851	159	23	benefits	benefit	NOUN
taxlaw-2851	159	24	(	(	PUNCT
taxlaw-2851	159	25	other	other	ADJ
taxlaw-2851	159	26	than	than	ADP
taxlaw-2851	159	27	for	for	ADP
taxlaw-2851	159	28	health	health	NOUN
taxlaw-2851	159	29	and	and	CCONJ
taxlaw-2851	159	30	retirement	retirement	NOUN
taxlaw-2851	159	31	)	)	PUNCT
taxlaw-2851	159	32	,	,	PUNCT
taxlaw-2851	159	33	the	the	DET
taxlaw-2851	159	34	domestic	domestic	ADJ
taxlaw-2851	159	35	production	production	NOUN
taxlaw-2851	159	36	activity	activity	NOUN
taxlaw-2851	159	37	deduction	deduction	NOUN
taxlaw-2851	159	38	,	,	PUNCT
taxlaw-2851	159	39	and	and	CCONJ
taxlaw-2851	159	40	credits	credit	NOUN
taxlaw-2851	159	41	(	(	PUNCT
taxlaw-2851	159	42	with	with	ADP
taxlaw-2851	159	43	several	several	ADJ
taxlaw-2851	159	44	21	21	NUM
taxlaw-2851	159	45	although	although	SCONJ
taxlaw-2851	159	46	we	we	PRON
taxlaw-2851	159	47	assume	assume	VERB
taxlaw-2851	159	48	an	an	DET
taxlaw-2851	159	49	effective	effective	ADJ
taxlaw-2851	159	50	date	date	NOUN
taxlaw-2851	159	51	of	of	ADP
taxlaw-2851	159	52	january	january	PROPN
taxlaw-2851	159	53	1	1	NUM
taxlaw-2851	159	54	,	,	PUNCT
taxlaw-2851	159	55	2017	2017	NUM
taxlaw-2851	159	56	,	,	PUNCT
taxlaw-2851	159	57	we	we	PRON
taxlaw-2851	159	58	estimate	estimate	VERB
taxlaw-2851	159	59	a	a	DET
taxlaw-2851	159	60	slight	slight	ADJ
taxlaw-2851	159	61	revenue	revenue	NOUN
taxlaw-2851	159	62	loss	loss	NOUN
taxlaw-2851	159	63	in	in	ADP
taxlaw-2851	159	64	2016	2016	NUM
taxlaw-2851	159	65	because	because	SCONJ
taxlaw-2851	159	66	taxpayers	taxpayer	NOUN
taxlaw-2851	159	67	would	would	AUX
taxlaw-2851	159	68	postpone	postpone	VERB
taxlaw-2851	159	69	realizing	realize	VERB
taxlaw-2851	159	70	capital	capital	NOUN
taxlaw-2851	159	71	gains	gain	NOUN
taxlaw-2851	159	72	in	in	ADP
taxlaw-2851	159	73	anticipation	anticipation	NOUN
taxlaw-2851	159	74	of	of	ADP
taxlaw-2851	159	75	the	the	DET
taxlaw-2851	159	76	2017	2017	NUM
taxlaw-2851	159	77	reduction	reduction	NOUN
taxlaw-2851	159	78	in	in	ADP
taxlaw-2851	159	79	capital	capital	NOUN
taxlaw-2851	159	80	gains	gain	NOUN
taxlaw-2851	159	81	rates	rate	NOUN
taxlaw-2851	159	82	.	.	PUNCT
taxlaw-2851	160	1	22	22	NUM
taxlaw-2851	160	2	we	we	PRON
taxlaw-2851	160	3	report	report	VERB
taxlaw-2851	160	4	all	all	DET
taxlaw-2851	160	5	revenues	revenue	NOUN
taxlaw-2851	160	6	from	from	ADP
taxlaw-2851	160	7	the	the	DET
taxlaw-2851	160	8	border	border	NOUN
taxlaw-2851	160	9	adjustments	adjustment	NOUN
taxlaw-2851	160	10	as	as	ADP
taxlaw-2851	160	11	corporate	corporate	ADJ
taxlaw-2851	160	12	,	,	PUNCT
taxlaw-2851	160	13	although	although	SCONJ
taxlaw-2851	160	14	some	some	DET
taxlaw-2851	160	15	portion	portion	NOUN
taxlaw-2851	160	16	would	would	AUX
taxlaw-2851	160	17	be	be	AUX
taxlaw-2851	160	18	from	from	ADP
taxlaw-2851	160	19	pass	pass	VERB
taxlaw-2851	160	20	-	-	PUNCT
taxlaw-2851	160	21	through	through	ADP
taxlaw-2851	160	22	entities	entity	NOUN
taxlaw-2851	160	23	.	.	PUNCT
taxlaw-2851	161	1	270	270	NUM
taxlaw-2851	161	2	columbia	columbia	PROPN
taxlaw-2851	161	3	journal	journal	PROPN
taxlaw-2851	161	4	of	of	ADP
taxlaw-2851	161	5	tax	tax	NOUN
taxlaw-2851	161	6	law	law	NOUN
taxlaw-2851	161	7	[	[	X
taxlaw-2851	161	8	vol.8:257	vol.8:257	PROPN
taxlaw-2851	161	9	exceptions).23	exceptions).23	PROPN
taxlaw-2851	161	10	we	we	PRON
taxlaw-2851	161	11	included	include	VERB
taxlaw-2851	161	12	only	only	ADV
taxlaw-2851	161	13	those	those	DET
taxlaw-2851	161	14	explicitly	explicitly	ADV
taxlaw-2851	161	15	identified	identify	VERB
taxlaw-2851	161	16	provisions	provision	NOUN
taxlaw-2851	161	17	.	.	PUNCT
taxlaw-2851	162	1	however	however	ADV
taxlaw-2851	162	2	,	,	PUNCT
taxlaw-2851	162	3	the	the	DET
taxlaw-2851	162	4	addendum	addendum	NOUN
taxlaw-2851	162	5	to	to	PART
taxlaw-2851	162	6	table	table	VERB
taxlaw-2851	162	7	2	2	NUM
taxlaw-2851	162	8	shows	show	VERB
taxlaw-2851	162	9	our	our	PRON
taxlaw-2851	162	10	estimates	estimate	NOUN
taxlaw-2851	162	11	of	of	ADP
taxlaw-2851	162	12	other	other	ADJ
taxlaw-2851	162	13	tax	tax	NOUN
taxlaw-2851	162	14	provisions	provision	NOUN
taxlaw-2851	162	15	the	the	DET
taxlaw-2851	162	16	plan	plan	NOUN
taxlaw-2851	162	17	might	might	AUX
taxlaw-2851	162	18	repeal	repeal	VERB
taxlaw-2851	162	19	.	.	PUNCT
taxlaw-2851	163	1	aside	aside	ADV
taxlaw-2851	163	2	from	from	ADP
taxlaw-2851	163	3	the	the	DET
taxlaw-2851	163	4	unspecified	unspecified	ADJ
taxlaw-2851	163	5	and	and	CCONJ
taxlaw-2851	163	6	uncertain	uncertain	ADJ
taxlaw-2851	163	7	provisions	provision	NOUN
taxlaw-2851	163	8	,	,	PUNCT
taxlaw-2851	163	9	there	there	PRON
taxlaw-2851	163	10	are	be	VERB
taxlaw-2851	163	11	a	a	DET
taxlaw-2851	163	12	number	number	NOUN
taxlaw-2851	163	13	of	of	ADP
taxlaw-2851	163	14	uncertainties	uncertainty	NOUN
taxlaw-2851	163	15	associated	associate	VERB
taxlaw-2851	163	16	with	with	ADP
taxlaw-2851	163	17	the	the	DET
taxlaw-2851	163	18	revenue	revenue	NOUN
taxlaw-2851	163	19	projection	projection	NOUN
taxlaw-2851	163	20	.	.	PUNCT
taxlaw-2851	164	1	as	as	SCONJ
taxlaw-2851	164	2	noted	note	VERB
taxlaw-2851	164	3	,	,	PUNCT
taxlaw-2851	164	4	house	house	PROPN
taxlaw-2851	164	5	gop	gop	PROPN
taxlaw-2851	164	6	staff	staff	NOUN
taxlaw-2851	164	7	argue	argue	VERB
taxlaw-2851	164	8	that	that	SCONJ
taxlaw-2851	164	9	repealing	repeal	VERB
taxlaw-2851	164	10	the	the	DET
taxlaw-2851	164	11	aca	aca	PROPN
taxlaw-2851	164	12	taxes	taxis	NOUN
taxlaw-2851	164	13	should	should	AUX
taxlaw-2851	164	14	not	not	PART
taxlaw-2851	164	15	be	be	AUX
taxlaw-2851	164	16	considered	consider	VERB
taxlaw-2851	164	17	a	a	DET
taxlaw-2851	164	18	revenue	revenue	NOUN
taxlaw-2851	164	19	loss	loss	NOUN
taxlaw-2851	164	20	attributable	attributable	ADJ
taxlaw-2851	164	21	to	to	ADP
taxlaw-2851	164	22	tax	tax	NOUN
taxlaw-2851	164	23	reform	reform	NOUN
taxlaw-2851	164	24	since	since	SCONJ
taxlaw-2851	164	25	those	those	PRON
taxlaw-2851	164	26	will	will	AUX
taxlaw-2851	164	27	be	be	AUX
taxlaw-2851	164	28	dealt	deal	VERB
taxlaw-2851	164	29	with	with	ADP
taxlaw-2851	164	30	in	in	ADP
taxlaw-2851	164	31	health	health	NOUN
taxlaw-2851	164	32	reform	reform	NOUN
taxlaw-2851	164	33	legislation	legislation	NOUN
taxlaw-2851	164	34	.	.	PUNCT
taxlaw-2851	165	1	subtracting	subtract	VERB
taxlaw-2851	165	2	those	those	DET
taxlaw-2851	165	3	provisions	provision	NOUN
taxlaw-2851	165	4	would	would	AUX
taxlaw-2851	165	5	reduce	reduce	VERB
taxlaw-2851	165	6	the	the	DET
taxlaw-2851	165	7	revenue	revenue	NOUN
taxlaw-2851	165	8	loss	loss	NOUN
taxlaw-2851	165	9	by	by	ADP
taxlaw-2851	165	10	$	$	SYM
taxlaw-2851	165	11	0.8	0.8	NUM
taxlaw-2851	165	12	trillion	trillion	NUM
taxlaw-2851	165	13	in	in	ADP
taxlaw-2851	165	14	the	the	DET
taxlaw-2851	165	15	first	first	ADJ
taxlaw-2851	165	16	decade	decade	NOUN
taxlaw-2851	165	17	and	and	CCONJ
taxlaw-2851	165	18	$	$	SYM
taxlaw-2851	165	19	1.4	1.4	NUM
taxlaw-2851	165	20	trillion	trillion	NUM
taxlaw-2851	165	21	in	in	ADP
taxlaw-2851	165	22	the	the	DET
taxlaw-2851	165	23	second	second	NOUN
taxlaw-2851	165	24	.	.	PUNCT
taxlaw-2851	166	1	on	on	ADP
taxlaw-2851	166	2	the	the	DET
taxlaw-2851	166	3	other	other	ADJ
taxlaw-2851	166	4	side	side	NOUN
taxlaw-2851	166	5	,	,	PUNCT
taxlaw-2851	166	6	the	the	DET
taxlaw-2851	166	7	border	border	NOUN
taxlaw-2851	166	8	adjustments	adjustment	NOUN
taxlaw-2851	166	9	will	will	AUX
taxlaw-2851	166	10	eventually	eventually	ADV
taxlaw-2851	166	11	lose	lose	VERB
taxlaw-2851	166	12	revenue	revenue	NOUN
taxlaw-2851	166	13	,	,	PUNCT
taxlaw-2851	166	14	and	and	CCONJ
taxlaw-2851	166	15	our	our	PRON
taxlaw-2851	166	16	estimate	estimate	NOUN
taxlaw-2851	166	17	of	of	ADP
taxlaw-2851	166	18	the	the	DET
taxlaw-2851	166	19	revenue	revenue	NOUN
taxlaw-2851	166	20	raised	raise	VERB
taxlaw-2851	166	21	by	by	ADP
taxlaw-2851	166	22	the	the	DET
taxlaw-2851	166	23	border	border	NOUN
taxlaw-2851	166	24	adjustments	adjustment	NOUN
taxlaw-2851	166	25	could	could	AUX
taxlaw-2851	166	26	be	be	AUX
taxlaw-2851	166	27	too	too	ADV
taxlaw-2851	166	28	high	high	ADJ
taxlaw-2851	166	29	if	if	SCONJ
taxlaw-2851	166	30	the	the	DET
taxlaw-2851	166	31	current	current	ADJ
taxlaw-2851	166	32	reported	report	VERB
taxlaw-2851	166	33	trade	trade	NOUN
taxlaw-2851	166	34	deficit	deficit	NOUN
taxlaw-2851	166	35	is	be	AUX
taxlaw-2851	166	36	artificially	artificially	ADV
taxlaw-2851	166	37	inflated	inflate	VERB
taxlaw-2851	166	38	by	by	ADP
taxlaw-2851	166	39	tax	tax	NOUN
taxlaw-2851	166	40	-	-	PUNCT
taxlaw-2851	166	41	motivated	motivate	VERB
taxlaw-2851	166	42	transfer	transfer	NOUN
taxlaw-2851	166	43	pricing	pricing	NOUN
taxlaw-2851	166	44	strategies	strategy	NOUN
taxlaw-2851	166	45	.	.	PUNCT
taxlaw-2851	167	1	finally	finally	ADV
taxlaw-2851	167	2	,	,	PUNCT
taxlaw-2851	167	3	conversion	conversion	NOUN
taxlaw-2851	167	4	of	of	ADP
taxlaw-2851	167	5	wages	wage	NOUN
taxlaw-2851	167	6	and	and	CCONJ
taxlaw-2851	167	7	salaries	salary	NOUN
taxlaw-2851	167	8	into	into	ADP
taxlaw-2851	167	9	pass	pass	VERB
taxlaw-2851	167	10	-	-	PUNCT
taxlaw-2851	167	11	through	through	ADP
taxlaw-2851	167	12	business	business	NOUN
taxlaw-2851	167	13	income	income	NOUN
taxlaw-2851	167	14	to	to	PART
taxlaw-2851	167	15	take	take	VERB
taxlaw-2851	167	16	advantage	advantage	NOUN
taxlaw-2851	167	17	of	of	ADP
taxlaw-2851	167	18	the	the	DET
taxlaw-2851	167	19	lower	low	ADJ
taxlaw-2851	167	20	tax	tax	NOUN
taxlaw-2851	167	21	rates	rate	NOUN
taxlaw-2851	167	22	could	could	AUX
taxlaw-2851	167	23	result	result	VERB
taxlaw-2851	167	24	in	in	ADP
taxlaw-2851	167	25	substantial	substantial	ADJ
taxlaw-2851	167	26	revenue	revenue	NOUN
taxlaw-2851	167	27	losses	loss	NOUN
taxlaw-2851	167	28	.	.	PUNCT
taxlaw-2851	168	1	we	we	PRON
taxlaw-2851	168	2	have	have	AUX
taxlaw-2851	168	3	not	not	PART
taxlaw-2851	168	4	estimated	estimate	VERB
taxlaw-2851	168	5	the	the	DET
taxlaw-2851	168	6	revenue	revenue	NOUN
taxlaw-2851	168	7	loss	loss	NOUN
taxlaw-2851	168	8	from	from	ADP
taxlaw-2851	168	9	such	such	ADJ
taxlaw-2851	168	10	shifting	shift	VERB
taxlaw-2851	168	11	in	in	ADP
taxlaw-2851	168	12	the	the	DET
taxlaw-2851	168	13	house	house	PROPN
taxlaw-2851	168	14	gop	gop	PROPN
taxlaw-2851	168	15	plan	plan	NOUN
taxlaw-2851	168	16	,	,	PUNCT
taxlaw-2851	168	17	but	but	CCONJ
taxlaw-2851	168	18	our	our	PRON
taxlaw-2851	168	19	analysis	analysis	NOUN
taxlaw-2851	168	20	of	of	ADP
taxlaw-2851	168	21	the	the	DET
taxlaw-2851	168	22	trump	trump	NOUN
taxlaw-2851	168	23	plan	plan	NOUN
taxlaw-2851	168	24	,	,	PUNCT
taxlaw-2851	168	25	which	which	PRON
taxlaw-2851	168	26	would	would	AUX
taxlaw-2851	168	27	have	have	AUX
taxlaw-2851	168	28	taxed	tax	VERB
taxlaw-2851	168	29	pass	pass	VERB
taxlaw-2851	168	30	-	-	PUNCT
taxlaw-2851	168	31	through	through	ADP
taxlaw-2851	168	32	income	income	NOUN
taxlaw-2851	168	33	at	at	ADP
taxlaw-2851	168	34	15	15	NUM
taxlaw-2851	168	35	percent	percent	NOUN
taxlaw-2851	168	36	(	(	PUNCT
taxlaw-2851	168	37	10	10	NUM
taxlaw-2851	168	38	percentage	percentage	NOUN
taxlaw-2851	168	39	points	point	NOUN
taxlaw-2851	168	40	lower	low	ADJ
taxlaw-2851	168	41	than	than	ADP
taxlaw-2851	168	42	the	the	DET
taxlaw-2851	168	43	house	house	NOUN
taxlaw-2851	168	44	plan	plan	PROPN
taxlaw-2851	168	45	)	)	PUNCT
taxlaw-2851	168	46	,	,	PUNCT
taxlaw-2851	168	47	estimated	estimate	VERB
taxlaw-2851	168	48	that	that	SCONJ
taxlaw-2851	168	49	income	income	NOUN
taxlaw-2851	168	50	shifting	shift	VERB
taxlaw-2851	168	51	could	could	AUX
taxlaw-2851	168	52	ultimately	ultimately	ADV
taxlaw-2851	168	53	cost	cost	VERB
taxlaw-2851	168	54	more	more	ADJ
taxlaw-2851	168	55	revenue	revenue	NOUN
taxlaw-2851	168	56	than	than	ADP
taxlaw-2851	168	57	the	the	DET
taxlaw-2851	168	58	direct	direct	ADJ
taxlaw-2851	168	59	effect	effect	NOUN
taxlaw-2851	168	60	of	of	ADP
taxlaw-2851	168	61	cutting	cut	VERB
taxlaw-2851	168	62	pass	pass	VERB
taxlaw-2851	168	63	-	-	PUNCT
taxlaw-2851	168	64	through	through	ADP
taxlaw-2851	168	65	tax	tax	NOUN
taxlaw-2851	168	66	rates	rate	NOUN
taxlaw-2851	168	67	.	.	PUNCT
taxlaw-2851	169	1	the	the	DET
taxlaw-2851	169	2	direct	direct	ADJ
taxlaw-2851	169	3	revenue	revenue	NOUN
taxlaw-2851	169	4	losses	loss	NOUN
taxlaw-2851	169	5	understate	understate	VERB
taxlaw-2851	169	6	the	the	DET
taxlaw-2851	169	7	effect	effect	NOUN
taxlaw-2851	169	8	on	on	ADP
taxlaw-2851	169	9	the	the	DET
taxlaw-2851	169	10	national	national	ADJ
taxlaw-2851	169	11	debt	debt	NOUN
taxlaw-2851	169	12	because	because	SCONJ
taxlaw-2851	169	13	they	they	PRON
taxlaw-2851	169	14	exclude	exclude	VERB
taxlaw-2851	169	15	the	the	DET
taxlaw-2851	169	16	additional	additional	ADJ
taxlaw-2851	169	17	interest	interest	NOUN
taxlaw-2851	169	18	that	that	PRON
taxlaw-2851	169	19	would	would	AUX
taxlaw-2851	169	20	accrue	accrue	VERB
taxlaw-2851	169	21	if	if	SCONJ
taxlaw-2851	169	22	debt	debt	NOUN
taxlaw-2851	169	23	were	be	AUX
taxlaw-2851	169	24	to	to	PART
taxlaw-2851	169	25	increase	increase	VERB
taxlaw-2851	169	26	.	.	PUNCT
taxlaw-2851	170	1	including	include	VERB
taxlaw-2851	170	2	interest	interest	NOUN
taxlaw-2851	170	3	,	,	PUNCT
taxlaw-2851	170	4	the	the	DET
taxlaw-2851	170	5	proposal	proposal	NOUN
taxlaw-2851	170	6	would	would	AUX
taxlaw-2851	170	7	add	add	VERB
taxlaw-2851	170	8	$	$	SYM
taxlaw-2851	170	9	3.7	3.7	NUM
taxlaw-2851	170	10	trillion	trillion	NUM
taxlaw-2851	170	11	to	to	ADP
taxlaw-2851	170	12	the	the	DET
taxlaw-2851	170	13	national	national	ADJ
taxlaw-2851	170	14	debt	debt	NOUN
taxlaw-2851	170	15	by	by	ADP
taxlaw-2851	170	16	2026	2026	NUM
taxlaw-2851	170	17	and	and	CCONJ
taxlaw-2851	170	18	$	$	SYM
taxlaw-2851	170	19	8.0	8.0	NUM
taxlaw-2851	170	20	trillion	trillion	NUM
taxlaw-2851	170	21	by	by	ADP
taxlaw-2851	170	22	2036	2036	NUM
taxlaw-2851	170	23	(	(	PUNCT
taxlaw-2851	170	24	table	table	NOUN
taxlaw-2851	170	25	3	3	NUM
taxlaw-2851	170	26	)	)	PUNCT
taxlaw-2851	170	27	.	.	PUNCT
taxlaw-2851	171	1	if	if	SCONJ
taxlaw-2851	171	2	the	the	DET
taxlaw-2851	171	3	tax	tax	NOUN
taxlaw-2851	171	4	cuts	cut	NOUN
taxlaw-2851	171	5	were	be	AUX
taxlaw-2851	171	6	not	not	PART
taxlaw-2851	171	7	offset	offset	VERB
taxlaw-2851	171	8	by	by	ADP
taxlaw-2851	171	9	spending	spending	NOUN
taxlaw-2851	171	10	cuts	cut	NOUN
taxlaw-2851	171	11	,	,	PUNCT
taxlaw-2851	171	12	we	we	PRON
taxlaw-2851	171	13	estimate	estimate	VERB
taxlaw-2851	171	14	the	the	DET
taxlaw-2851	171	15	national	national	ADJ
taxlaw-2851	171	16	debt	debt	NOUN
taxlaw-2851	171	17	would	would	AUX
taxlaw-2851	171	18	rise	rise	VERB
taxlaw-2851	171	19	by	by	ADP
taxlaw-2851	171	20	13.5	13.5	NUM
taxlaw-2851	171	21	percent	percent	NOUN
taxlaw-2851	171	22	of	of	ADP
taxlaw-2851	171	23	gdp	gdp	NOUN
taxlaw-2851	171	24	by	by	ADP
taxlaw-2851	171	25	2026	2026	NUM
taxlaw-2851	171	26	and	and	CCONJ
taxlaw-2851	171	27	19.3	19.3	NUM
taxlaw-2851	171	28	percent	percent	NOUN
taxlaw-2851	171	29	of	of	ADP
taxlaw-2851	171	30	gdp	gdp	NOUN
taxlaw-2851	171	31	by	by	ADP
taxlaw-2851	171	32	2036	2036	NUM
taxlaw-2851	171	33	.	.	PUNCT
taxlaw-2851	172	1	taking	take	VERB
taxlaw-2851	172	2	macroeconomic	macroeconomic	ADJ
taxlaw-2851	172	3	feedback	feedback	NOUN
taxlaw-2851	172	4	effects	effect	NOUN
taxlaw-2851	172	5	into	into	ADP
taxlaw-2851	172	6	account	account	NOUN
taxlaw-2851	172	7	,	,	PUNCT
taxlaw-2851	172	8	the	the	DET
taxlaw-2851	172	9	ratio	ratio	NOUN
taxlaw-2851	172	10	of	of	ADP
taxlaw-2851	172	11	additional	additional	ADJ
taxlaw-2851	172	12	debt	debt	NOUN
taxlaw-2851	172	13	to	to	ADP
taxlaw-2851	172	14	gdp	gdp	NOUN
taxlaw-2851	172	15	would	would	AUX
taxlaw-2851	172	16	be	be	AUX
taxlaw-2851	172	17	lower	low	ADJ
taxlaw-2851	172	18	after	after	ADP
taxlaw-2851	172	19	ten	ten	NUM
taxlaw-2851	172	20	years	year	NOUN
taxlaw-2851	172	21	and	and	CCONJ
taxlaw-2851	172	22	larger	large	ADJ
taxlaw-2851	172	23	after	after	ADP
taxlaw-2851	172	24	20	20	NUM
taxlaw-2851	172	25	years	year	NOUN
taxlaw-2851	172	26	,	,	PUNCT
taxlaw-2851	172	27	rising	rise	VERB
taxlaw-2851	172	28	to	to	ADP
taxlaw-2851	172	29	at	at	ADV
taxlaw-2851	172	30	least	least	ADV
taxlaw-2851	172	31	13.2	13.2	NUM
taxlaw-2851	172	32	percent	percent	NOUN
taxlaw-2851	172	33	by	by	ADP
taxlaw-2851	172	34	2026	2026	NUM
taxlaw-2851	172	35	and	and	CCONJ
taxlaw-2851	172	36	to	to	ADP
taxlaw-2851	172	37	22.7	22.7	NUM
taxlaw-2851	172	38	percent	percent	NOUN
taxlaw-2851	172	39	by	by	ADP
taxlaw-2851	172	40	2036	2036	NUM
taxlaw-2851	172	41	.	.	PUNCT
taxlaw-2851	173	1	the	the	DET
taxlaw-2851	173	2	pwbm	pwbm	PROPN
taxlaw-2851	173	3	model	model	NOUN
taxlaw-2851	173	4	estimates	estimate	VERB
taxlaw-2851	173	5	that	that	SCONJ
taxlaw-2851	173	6	after	after	ADP
taxlaw-2851	173	7	2036	2036	NUM
taxlaw-2851	173	8	,	,	PUNCT
taxlaw-2851	173	9	revenues	revenue	NOUN
taxlaw-2851	173	10	and	and	CCONJ
taxlaw-2851	173	11	gdp	gdp	NOUN
taxlaw-2851	173	12	fall	fall	VERB
taxlaw-2851	173	13	below	below	ADP
taxlaw-2851	173	14	the	the	DET
taxlaw-2851	173	15	levels	level	NOUN
taxlaw-2851	173	16	estimated	estimate	VERB
taxlaw-2851	173	17	without	without	ADP
taxlaw-2851	173	18	macro	macro	ADJ
taxlaw-2851	173	19	feedback	feedback	NOUN
taxlaw-2851	173	20	by	by	ADP
taxlaw-2851	173	21	increasing	increase	VERB
taxlaw-2851	173	22	amounts	amount	NOUN
taxlaw-2851	173	23	,	,	PUNCT
taxlaw-2851	173	24	so	so	SCONJ
taxlaw-2851	173	25	the	the	DET
taxlaw-2851	173	26	ratio	ratio	NOUN
taxlaw-2851	173	27	of	of	ADP
taxlaw-2851	173	28	debt	debt	NOUN
taxlaw-2851	173	29	to	to	ADP
taxlaw-2851	173	30	gdp	gdp	NOUN
taxlaw-2851	173	31	would	would	AUX
taxlaw-2851	173	32	climb	climb	VERB
taxlaw-2851	173	33	more	more	ADV
taxlaw-2851	173	34	rapidly	rapidly	ADV
taxlaw-2851	173	35	in	in	ADP
taxlaw-2851	173	36	later	later	ADJ
taxlaw-2851	173	37	years	year	NOUN
taxlaw-2851	173	38	.	.	PUNCT
taxlaw-2851	174	1	23	23	NUM
taxlaw-2851	175	1	the	the	DET
taxlaw-2851	175	2	credits	credit	NOUN
taxlaw-2851	175	3	identified	identify	VERB
taxlaw-2851	175	4	(	(	PUNCT
taxlaw-2851	175	5	directly	directly	ADV
taxlaw-2851	175	6	or	or	CCONJ
taxlaw-2851	175	7	by	by	ADP
taxlaw-2851	175	8	implication	implication	NOUN
taxlaw-2851	175	9	)	)	PUNCT
taxlaw-2851	175	10	in	in	ADP
taxlaw-2851	175	11	the	the	DET
taxlaw-2851	175	12	house	house	PROPN
taxlaw-2851	175	13	gop	gop	PROPN
taxlaw-2851	175	14	blueprint	blueprint	NOUN
taxlaw-2851	175	15	document	document	NOUN
taxlaw-2851	175	16	as	as	SCONJ
taxlaw-2851	175	17	retained	retain	VERB
taxlaw-2851	175	18	are	be	AUX
taxlaw-2851	175	19	the	the	DET
taxlaw-2851	175	20	child	child	NOUN
taxlaw-2851	175	21	tax	tax	NOUN
taxlaw-2851	175	22	credit	credit	NOUN
taxlaw-2851	175	23	,	,	PUNCT
taxlaw-2851	175	24	the	the	DET
taxlaw-2851	175	25	eitc	eitc	NOUN
taxlaw-2851	175	26	,	,	PUNCT
taxlaw-2851	175	27	education	education	NOUN
taxlaw-2851	175	28	credits	credit	NOUN
taxlaw-2851	175	29	,	,	PUNCT
taxlaw-2851	175	30	the	the	DET
taxlaw-2851	175	31	savers	saver	NOUN
taxlaw-2851	175	32	’	'	PUNCT
taxlaw-2851	175	33	credit	credit	NOUN
taxlaw-2851	175	34	,	,	PUNCT
taxlaw-2851	175	35	the	the	DET
taxlaw-2851	175	36	research	research	NOUN
taxlaw-2851	175	37	and	and	CCONJ
taxlaw-2851	175	38	experimentation	experimentation	NOUN
taxlaw-2851	175	39	credit	credit	NOUN
taxlaw-2851	175	40	,	,	PUNCT
taxlaw-2851	175	41	and	and	CCONJ
taxlaw-2851	175	42	the	the	DET
taxlaw-2851	175	43	foreign	foreign	ADJ
taxlaw-2851	175	44	tax	tax	NOUN
taxlaw-2851	175	45	credit	credit	NOUN
taxlaw-2851	175	46	;	;	PUNCT
taxlaw-2851	175	47	all	all	DET
taxlaw-2851	175	48	other	other	ADJ
taxlaw-2851	175	49	credits	credit	NOUN
taxlaw-2851	175	50	would	would	AUX
taxlaw-2851	175	51	presumably	presumably	ADV
taxlaw-2851	175	52	be	be	AUX
taxlaw-2851	175	53	repealed	repeal	VERB
taxlaw-2851	175	54	.	.	PUNCT
taxlaw-2851	176	1	2017	2017	NUM
taxlaw-2851	176	2	]	]	PUNCT
taxlaw-2851	176	3	an	an	DET
taxlaw-2851	176	4	analysis	analysis	NOUN
taxlaw-2851	176	5	of	of	ADP
taxlaw-2851	176	6	the	the	DET
taxlaw-2851	176	7	house	house	NOUN
taxlaw-2851	176	8	gop	gop	PROPN
taxlaw-2851	176	9	tax	tax	NOUN
taxlaw-2851	176	10	plan	plan	NOUN
taxlaw-2851	176	11	271	271	NUM
taxlaw-2851	176	12	272	272	NUM
taxlaw-2851	176	13	columbia	columbia	PROPN
taxlaw-2851	176	14	journal	journal	PROPN
taxlaw-2851	176	15	of	of	ADP
taxlaw-2851	176	16	tax	tax	NOUN
taxlaw-2851	176	17	law	law	NOUN
taxlaw-2851	176	18	[	[	X
taxlaw-2851	176	19	vol.8:257	vol.8:257	PROPN
taxlaw-2851	176	20	b.	b.	PROPN
taxlaw-2851	176	21	impact	impact	NOUN
taxlaw-2851	176	22	on	on	ADP
taxlaw-2851	176	23	distribution24	distribution24	PROPN
taxlaw-2851	176	24	the	the	DET
taxlaw-2851	176	25	house	house	PROPN
taxlaw-2851	176	26	gop	gop	PROPN
taxlaw-2851	176	27	tax	tax	NOUN
taxlaw-2851	176	28	plan	plan	NOUN
taxlaw-2851	176	29	would	would	AUX
taxlaw-2851	176	30	reduce	reduce	VERB
taxlaw-2851	176	31	taxes	taxis	NOUN
taxlaw-2851	176	32	throughout	throughout	ADP
taxlaw-2851	176	33	the	the	DET
taxlaw-2851	176	34	income	income	NOUN
taxlaw-2851	176	35	distribution	distribution	NOUN
taxlaw-2851	176	36	in	in	ADP
taxlaw-2851	176	37	2017.25	2017.25	NUM
taxlaw-2851	176	38	24	24	NUM
taxlaw-2851	176	39	this	this	DET
taxlaw-2851	176	40	distributional	distributional	ADJ
taxlaw-2851	176	41	analysis	analysis	NOUN
taxlaw-2851	176	42	is	be	AUX
taxlaw-2851	176	43	based	base	VERB
taxlaw-2851	176	44	on	on	ADP
taxlaw-2851	176	45	the	the	DET
taxlaw-2851	176	46	urban	urban	ADJ
taxlaw-2851	176	47	-	-	PUNCT
taxlaw-2851	176	48	brookings	brookings	PROPN
taxlaw-2851	176	49	tax	tax	NOUN
taxlaw-2851	176	50	policy	policy	NOUN
taxlaw-2851	176	51	center	center	NOUN
taxlaw-2851	176	52	microsimulation	microsimulation	NOUN
taxlaw-2851	176	53	model	model	NOUN
taxlaw-2851	176	54	.	.	PUNCT
taxlaw-2851	177	1	for	for	ADP
taxlaw-2851	177	2	a	a	DET
taxlaw-2851	177	3	brief	brief	ADJ
taxlaw-2851	177	4	description	description	NOUN
taxlaw-2851	177	5	of	of	ADP
taxlaw-2851	177	6	the	the	DET
taxlaw-2851	177	7	model	model	NOUN
taxlaw-2851	177	8	,	,	PUNCT
taxlaw-2851	177	9	see	see	VERB
taxlaw-2851	177	10	brief	brief	ADJ
taxlaw-2851	177	11	description	description	NOUN
taxlaw-2851	177	12	of	of	ADP
taxlaw-2851	177	13	the	the	DET
taxlaw-2851	177	14	tax	tax	NOUN
taxlaw-2851	177	15	model	model	NOUN
taxlaw-2851	177	16	,	,	PUNCT
taxlaw-2851	177	17	tax	tax	NOUN
taxlaw-2851	177	18	policy	policy	NOUN
taxlaw-2851	177	19	ctr	ctr	PROPN
taxlaw-2851	177	20	.	.	PUNCT
taxlaw-2851	178	1	(	(	PUNCT
taxlaw-2851	178	2	dec	dec	PROPN
taxlaw-2851	178	3	.	.	PROPN
taxlaw-2851	178	4	21	21	NUM
taxlaw-2851	178	5	,	,	PUNCT
taxlaw-2851	178	6	2015	2015	NUM
taxlaw-2851	178	7	)	)	PUNCT
taxlaw-2851	178	8	,	,	PUNCT
taxlaw-2851	178	9	http://www.taxpolicycenter.org/taxtopics/brief-description-of-the-model2015.cfm	http://www.taxpolicycenter.org/taxtopics/brief-description-of-the-model2015.cfm	PROPN
taxlaw-2851	178	10	.	.	PUNCT
taxlaw-2851	179	1	[	[	X
taxlaw-2851	179	2	perma.cc/4abr-e74q	perma.cc/4abr-e74q	NOUN
taxlaw-2851	179	3	]	]	PUNCT
taxlaw-2851	179	4	.	.	PUNCT
taxlaw-2851	180	1	25	25	NUM
taxlaw-2851	180	2	appendix	appendix	NOUN
taxlaw-2851	180	3	b	b	PROPN
taxlaw-2851	180	4	discusses	discuss	VERB
taxlaw-2851	180	5	alternative	alternative	ADJ
taxlaw-2851	180	6	distribution	distribution	NOUN
taxlaw-2851	180	7	measures	measure	NOUN
taxlaw-2851	180	8	and	and	CCONJ
taxlaw-2851	180	9	illustrates	illustrate	VERB
taxlaw-2851	180	10	several	several	ADJ
taxlaw-2851	180	11	alternatives	alternative	NOUN
taxlaw-2851	180	12	for	for	ADP
taxlaw-2851	180	13	the	the	DET
taxlaw-2851	180	14	house	house	PROPN
taxlaw-2851	180	15	gop	gop	PROPN
taxlaw-2851	180	16	tax	tax	NOUN
taxlaw-2851	180	17	plan	plan	NOUN
taxlaw-2851	180	18	.	.	PUNCT
taxlaw-2851	181	1	2017	2017	NUM
taxlaw-2851	181	2	]	]	PUNCT
taxlaw-2851	181	3	an	an	DET
taxlaw-2851	181	4	analysis	analysis	NOUN
taxlaw-2851	181	5	of	of	ADP
taxlaw-2851	181	6	the	the	DET
taxlaw-2851	181	7	house	house	NOUN
taxlaw-2851	181	8	gop	gop	PROPN
taxlaw-2851	181	9	tax	tax	NOUN
taxlaw-2851	181	10	plan	plan	NOUN
taxlaw-2851	181	11	273	273	NUM
taxlaw-2851	181	12	taxes	taxis	NOUN
taxlaw-2851	181	13	would	would	AUX
taxlaw-2851	181	14	decrease	decrease	VERB
taxlaw-2851	181	15	by	by	ADP
taxlaw-2851	181	16	an	an	DET
taxlaw-2851	181	17	average	average	NOUN
taxlaw-2851	181	18	of	of	ADP
taxlaw-2851	181	19	$	$	SYM
taxlaw-2851	181	20	1,810	1,810	NUM
taxlaw-2851	181	21	,	,	PUNCT
taxlaw-2851	181	22	or	or	CCONJ
taxlaw-2851	181	23	2.5	2.5	NUM
taxlaw-2851	181	24	percent	percent	NOUN
taxlaw-2851	181	25	of	of	ADP
taxlaw-2851	181	26	after	after	ADP
taxlaw-2851	181	27	-	-	PUNCT
taxlaw-2851	181	28	tax	tax	NOUN
taxlaw-2851	181	29	income	income	NOUN
taxlaw-2851	181	30	(	(	PUNCT
taxlaw-2851	181	31	table	table	NOUN
taxlaw-2851	181	32	4	4	NUM
taxlaw-2851	181	33	)	)	PUNCT
taxlaw-2851	181	34	.	.	PUNCT
taxlaw-2851	182	1	on	on	ADP
taxlaw-2851	182	2	average	average	ADJ
taxlaw-2851	182	3	,	,	PUNCT
taxlaw-2851	182	4	households	household	NOUN
taxlaw-2851	182	5	at	at	ADP
taxlaw-2851	182	6	all	all	DET
taxlaw-2851	182	7	income	income	NOUN
taxlaw-2851	182	8	levels	level	NOUN
taxlaw-2851	182	9	would	would	AUX
taxlaw-2851	182	10	receive	receive	VERB
taxlaw-2851	182	11	tax	tax	NOUN
taxlaw-2851	182	12	cuts	cut	NOUN
taxlaw-2851	182	13	,	,	PUNCT
taxlaw-2851	182	14	but	but	CCONJ
taxlaw-2851	182	15	the	the	DET
taxlaw-2851	182	16	highest	high	ADJ
taxlaw-2851	182	17	-	-	PUNCT
taxlaw-2851	182	18	income	income	NOUN
taxlaw-2851	182	19	households	household	NOUN
taxlaw-2851	182	20	would	would	AUX
taxlaw-2851	182	21	receive	receive	VERB
taxlaw-2851	182	22	the	the	DET
taxlaw-2851	182	23	largest	large	ADJ
taxlaw-2851	182	24	cuts	cut	NOUN
taxlaw-2851	182	25	,	,	PUNCT
taxlaw-2851	182	26	both	both	PRON
taxlaw-2851	182	27	in	in	ADP
taxlaw-2851	182	28	dollars	dollar	NOUN
taxlaw-2851	182	29	and	and	CCONJ
taxlaw-2851	182	30	as	as	ADP
taxlaw-2851	182	31	a	a	DET
taxlaw-2851	182	32	percentage	percentage	NOUN
taxlaw-2851	182	33	of	of	ADP
taxlaw-2851	182	34	income	income	NOUN
taxlaw-2851	182	35	.	.	PUNCT
taxlaw-2851	183	1	the	the	DET
taxlaw-2851	183	2	top	top	ADJ
taxlaw-2851	183	3	quintile	quintile	NOUN
taxlaw-2851	183	4	—	—	PUNCT
taxlaw-2851	183	5	or	or	CCONJ
taxlaw-2851	183	6	top	top	ADJ
taxlaw-2851	183	7	fifth	fifth	ADJ
taxlaw-2851	183	8	of	of	ADP
taxlaw-2851	183	9	the	the	DET
taxlaw-2851	183	10	distribution	distribution	NOUN
taxlaw-2851	183	11	—	—	PUNCT
taxlaw-2851	183	12	would	would	AUX
taxlaw-2851	183	13	receive	receive	VERB
taxlaw-2851	183	14	an	an	DET
taxlaw-2851	183	15	average	average	ADJ
taxlaw-2851	183	16	tax	tax	NOUN
taxlaw-2851	183	17	cut	cut	NOUN
taxlaw-2851	183	18	of	of	ADP
taxlaw-2851	183	19	about	about	ADV
taxlaw-2851	183	20	$	$	SYM
taxlaw-2851	183	21	11,800	11,800	NUM
taxlaw-2851	183	22	(	(	PUNCT
taxlaw-2851	183	23	4.6	4.6	NUM
taxlaw-2851	183	24	percent	percent	NOUN
taxlaw-2851	183	25	of	of	ADP
taxlaw-2851	183	26	after	after	ADP
taxlaw-2851	183	27	-	-	PUNCT
taxlaw-2851	183	28	tax	tax	NOUN
taxlaw-2851	183	29	income	income	NOUN
taxlaw-2851	183	30	)	)	PUNCT
taxlaw-2851	183	31	.	.	PUNCT
taxlaw-2851	184	1	three	three	NUM
taxlaw-2851	184	2	-	-	PUNCT
taxlaw-2851	184	3	quarters	quarter	NOUN
taxlaw-2851	184	4	of	of	ADP
taxlaw-2851	184	5	total	total	ADJ
taxlaw-2851	184	6	tax	tax	NOUN
taxlaw-2851	184	7	cuts	cut	NOUN
taxlaw-2851	184	8	would	would	AUX
taxlaw-2851	184	9	go	go	VERB
taxlaw-2851	184	10	to	to	ADP
taxlaw-2851	184	11	the	the	DET
taxlaw-2851	184	12	top	top	ADJ
taxlaw-2851	184	13	1	1	NUM
taxlaw-2851	184	14	percent	percent	NOUN
taxlaw-2851	184	15	,	,	PUNCT
taxlaw-2851	184	16	who	who	PRON
taxlaw-2851	184	17	would	would	AUX
taxlaw-2851	184	18	receive	receive	VERB
taxlaw-2851	184	19	an	an	DET
taxlaw-2851	184	20	average	average	ADJ
taxlaw-2851	184	21	cut	cut	NOUN
taxlaw-2851	184	22	of	of	ADP
taxlaw-2851	184	23	nearly	nearly	ADV
taxlaw-2851	184	24	$	$	SYM
taxlaw-2851	184	25	213,000	213,000	NUM
taxlaw-2851	184	26	,	,	PUNCT
taxlaw-2851	184	27	or	or	CCONJ
taxlaw-2851	184	28	13.4	13.4	NUM
taxlaw-2851	184	29	percent	percent	NOUN
taxlaw-2851	184	30	of	of	ADP
taxlaw-2851	184	31	after	after	ADP
taxlaw-2851	184	32	-	-	PUNCT
taxlaw-2851	184	33	tax	tax	NOUN
taxlaw-2851	184	34	income	income	NOUN
taxlaw-2851	184	35	.	.	PUNCT
taxlaw-2851	185	1	the	the	DET
taxlaw-2851	185	2	top	top	ADJ
taxlaw-2851	185	3	0.1	0.1	NUM
taxlaw-2851	185	4	percent	percent	NOUN
taxlaw-2851	185	5	would	would	AUX
taxlaw-2851	185	6	receive	receive	VERB
taxlaw-2851	185	7	an	an	DET
taxlaw-2851	185	8	average	average	ADJ
taxlaw-2851	185	9	tax	tax	NOUN
taxlaw-2851	185	10	cut	cut	NOUN
taxlaw-2851	185	11	of	of	ADP
taxlaw-2851	185	12	about	about	ADV
taxlaw-2851	185	13	$	$	SYM
taxlaw-2851	185	14	1.3	1.3	NUM
taxlaw-2851	185	15	million	million	NUM
taxlaw-2851	185	16	(	(	PUNCT
taxlaw-2851	185	17	16.9	16.9	NUM
taxlaw-2851	185	18	percent	percent	NOUN
taxlaw-2851	185	19	of	of	ADP
taxlaw-2851	185	20	after	after	ADP
taxlaw-2851	185	21	-	-	PUNCT
taxlaw-2851	185	22	tax	tax	NOUN
taxlaw-2851	185	23	income	income	NOUN
taxlaw-2851	185	24	)	)	PUNCT
taxlaw-2851	185	25	.	.	PUNCT
taxlaw-2851	186	1	in	in	ADP
taxlaw-2851	186	2	contrast	contrast	NOUN
taxlaw-2851	186	3	,	,	PUNCT
taxlaw-2851	186	4	the	the	DET
taxlaw-2851	186	5	average	average	ADJ
taxlaw-2851	186	6	tax	tax	NOUN
taxlaw-2851	186	7	cut	cut	NOUN
taxlaw-2851	186	8	for	for	ADP
taxlaw-2851	186	9	the	the	DET
taxlaw-2851	186	10	lowest	low	ADJ
taxlaw-2851	186	11	-	-	PUNCT
taxlaw-2851	186	12	income	income	NOUN
taxlaw-2851	186	13	households	household	NOUN
taxlaw-2851	186	14	would	would	AUX
taxlaw-2851	186	15	be	be	AUX
taxlaw-2851	186	16	just	just	ADV
taxlaw-2851	186	17	$	$	SYM
taxlaw-2851	186	18	50	50	NUM
taxlaw-2851	186	19	,	,	PUNCT
taxlaw-2851	186	20	0.4	0.4	NUM
taxlaw-2851	186	21	percent	percent	NOUN
taxlaw-2851	186	22	of	of	ADP
taxlaw-2851	186	23	after	after	ADP
taxlaw-2851	186	24	-	-	PUNCT
taxlaw-2851	186	25	tax	tax	NOUN
taxlaw-2851	186	26	income	income	NOUN
taxlaw-2851	186	27	.	.	PUNCT
taxlaw-2851	187	1	middle	middle	ADJ
taxlaw-2851	187	2	-	-	PUNCT
taxlaw-2851	187	3	income	income	NOUN
taxlaw-2851	187	4	households	household	NOUN
taxlaw-2851	187	5	would	would	AUX
taxlaw-2851	187	6	receive	receive	VERB
taxlaw-2851	187	7	an	an	DET
taxlaw-2851	187	8	average	average	ADJ
taxlaw-2851	187	9	tax	tax	NOUN
taxlaw-2851	187	10	cut	cut	NOUN
taxlaw-2851	187	11	of	of	ADP
taxlaw-2851	187	12	$	$	SYM
taxlaw-2851	187	13	260	260	NUM
taxlaw-2851	187	14	,	,	PUNCT
taxlaw-2851	187	15	about	about	ADP
taxlaw-2851	187	16	the	the	DET
taxlaw-2851	187	17	same	same	ADJ
taxlaw-2851	187	18	relative	relative	NOUN
taxlaw-2851	187	19	to	to	ADP
taxlaw-2851	187	20	after	after	ADP
taxlaw-2851	187	21	-	-	PUNCT
taxlaw-2851	187	22	tax	tax	NOUN
taxlaw-2851	187	23	income—0.5	income—0.5	ADJ
taxlaw-2851	187	24	percent	percent	NOUN
taxlaw-2851	187	25	—	—	PUNCT
taxlaw-2851	187	26	as	as	ADP
taxlaw-2851	187	27	for	for	ADP
taxlaw-2851	187	28	the	the	DET
taxlaw-2851	187	29	lowest	low	ADJ
taxlaw-2851	187	30	-	-	PUNCT
taxlaw-2851	187	31	income	income	NOUN
taxlaw-2851	187	32	households	household	NOUN
taxlaw-2851	187	33	.	.	PUNCT
taxlaw-2851	188	1	274	274	NUM
taxlaw-2851	188	2	columbia	columbia	PROPN
taxlaw-2851	188	3	journal	journal	PROPN
taxlaw-2851	188	4	of	of	ADP
taxlaw-2851	188	5	tax	tax	NOUN
taxlaw-2851	188	6	law	law	NOUN
taxlaw-2851	188	7	[	[	X
taxlaw-2851	188	8	vol.8:257	vol.8:257	ADP
taxlaw-2851	188	9	as	as	ADP
taxlaw-2851	188	10	with	with	ADP
taxlaw-2851	188	11	the	the	DET
taxlaw-2851	188	12	revenue	revenue	NOUN
taxlaw-2851	188	13	estimates	estimate	NOUN
taxlaw-2851	188	14	,	,	PUNCT
taxlaw-2851	188	15	there	there	PRON
taxlaw-2851	188	16	are	be	VERB
taxlaw-2851	188	17	several	several	ADJ
taxlaw-2851	188	18	sources	source	NOUN
taxlaw-2851	188	19	of	of	ADP
taxlaw-2851	188	20	uncertainty	uncertainty	NOUN
taxlaw-2851	188	21	associated	associate	VERB
taxlaw-2851	188	22	with	with	ADP
taxlaw-2851	188	23	the	the	DET
taxlaw-2851	188	24	distributional	distributional	ADJ
taxlaw-2851	188	25	estimates	estimate	NOUN
taxlaw-2851	188	26	.	.	PUNCT
taxlaw-2851	189	1	in	in	ADP
taxlaw-2851	189	2	the	the	DET
taxlaw-2851	189	3	shortrun	shortrun	NOUN
taxlaw-2851	189	4	,	,	PUNCT
taxlaw-2851	189	5	the	the	DET
taxlaw-2851	189	6	burden	burden	NOUN
taxlaw-2851	189	7	of	of	ADP
taxlaw-2851	189	8	the	the	DET
taxlaw-2851	189	9	net	net	ADJ
taxlaw-2851	189	10	revenue	revenue	NOUN
taxlaw-2851	189	11	raised	raise	VERB
taxlaw-2851	189	12	by	by	ADP
taxlaw-2851	189	13	the	the	DET
taxlaw-2851	189	14	border	border	NOUN
taxlaw-2851	189	15	adjustments	adjustment	NOUN
taxlaw-2851	189	16	depends	depend	VERB
taxlaw-2851	189	17	on	on	ADP
taxlaw-2851	189	18	how	how	SCONJ
taxlaw-2851	189	19	prices	price	NOUN
taxlaw-2851	189	20	adjust	adjust	VERB
taxlaw-2851	189	21	.	.	PUNCT
taxlaw-2851	190	1	if	if	SCONJ
taxlaw-2851	190	2	exchange	exchange	NOUN
taxlaw-2851	190	3	rates	rate	NOUN
taxlaw-2851	190	4	fully	fully	ADV
taxlaw-2851	190	5	adjust	adjust	VERB
taxlaw-2851	190	6	to	to	PART
taxlaw-2851	190	7	offset	offset	VERB
taxlaw-2851	190	8	the	the	DET
taxlaw-2851	190	9	border	border	NOUN
taxlaw-2851	190	10	adjustments	adjustment	NOUN
taxlaw-2851	190	11	,	,	PUNCT
taxlaw-2851	190	12	then	then	ADV
taxlaw-2851	190	13	domestic	domestic	ADJ
taxlaw-2851	190	14	prices	price	NOUN
taxlaw-2851	190	15	would	would	AUX
taxlaw-2851	190	16	remain	remain	VERB
taxlaw-2851	190	17	unchanged	unchanged	ADJ
taxlaw-2851	190	18	and	and	CCONJ
taxlaw-2851	190	19	the	the	DET
taxlaw-2851	190	20	net	net	ADJ
taxlaw-2851	190	21	revenue	revenue	NOUN
taxlaw-2851	190	22	should	should	AUX
taxlaw-2851	190	23	be	be	AUX
taxlaw-2851	190	24	distributed	distribute	VERB
taxlaw-2851	190	25	similar	similar	ADJ
taxlaw-2851	190	26	to	to	ADP
taxlaw-2851	190	27	a	a	DET
taxlaw-2851	190	28	cash	cash	NOUN
taxlaw-2851	190	29	flow	flow	NOUN
taxlaw-2851	190	30	tax	tax	NOUN
taxlaw-2851	190	31	that	that	PRON
taxlaw-2851	190	32	does	do	AUX
taxlaw-2851	190	33	not	not	PART
taxlaw-2851	190	34	burden	burden	VERB
taxlaw-2851	190	35	wage	wage	NOUN
taxlaw-2851	190	36	income	income	NOUN
taxlaw-2851	190	37	.	.	PUNCT
taxlaw-2851	191	1	however	however	ADV
taxlaw-2851	191	2	,	,	PUNCT
taxlaw-2851	191	3	if	if	SCONJ
taxlaw-2851	191	4	exchange	exchange	NOUN
taxlaw-2851	191	5	rates	rate	NOUN
taxlaw-2851	191	6	do	do	AUX
taxlaw-2851	191	7	not	not	PART
taxlaw-2851	191	8	fully	fully	ADV
taxlaw-2851	191	9	adjust	adjust	VERB
taxlaw-2851	191	10	,	,	PUNCT
taxlaw-2851	191	11	then	then	ADV
taxlaw-2851	191	12	domestic	domestic	ADJ
taxlaw-2851	191	13	prices	price	NOUN
taxlaw-2851	191	14	would	would	AUX
taxlaw-2851	191	15	rise	rise	VERB
taxlaw-2851	191	16	,	,	PUNCT
taxlaw-2851	191	17	resulting	result	VERB
taxlaw-2851	191	18	in	in	ADP
taxlaw-2851	191	19	a	a	DET
taxlaw-2851	191	20	burden	burden	NOUN
taxlaw-2851	191	21	more	more	ADV
taxlaw-2851	191	22	similar	similar	ADJ
taxlaw-2851	191	23	to	to	ADP
taxlaw-2851	191	24	that	that	PRON
taxlaw-2851	191	25	of	of	ADP
taxlaw-2851	191	26	a	a	DET
taxlaw-2851	191	27	broad	broad	ADV
taxlaw-2851	191	28	-	-	PUNCT
taxlaw-2851	191	29	based	base	VERB
taxlaw-2851	191	30	consumption	consumption	NOUN
taxlaw-2851	191	31	tax.26	tax.26	NOUN
taxlaw-2851	191	32	an	an	DET
taxlaw-2851	191	33	alternative	alternative	ADJ
taxlaw-2851	191	34	approach	approach	NOUN
taxlaw-2851	191	35	would	would	AUX
taxlaw-2851	191	36	attribute	attribute	VERB
taxlaw-2851	191	37	zero	zero	NUM
taxlaw-2851	191	38	burden	burden	NOUN
taxlaw-2851	191	39	to	to	ADP
taxlaw-2851	191	40	the	the	DET
taxlaw-2851	191	41	border	border	NOUN
taxlaw-2851	191	42	adjustments	adjustment	NOUN
taxlaw-2851	191	43	under	under	ADP
taxlaw-2851	191	44	the	the	DET
taxlaw-2851	191	45	view	view	NOUN
taxlaw-2851	191	46	that	that	SCONJ
taxlaw-2851	191	47	current	current	ADJ
taxlaw-2851	191	48	trade	trade	NOUN
taxlaw-2851	191	49	deficits	deficit	NOUN
taxlaw-2851	191	50	are	be	AUX
taxlaw-2851	191	51	temporary	temporary	ADJ
taxlaw-2851	191	52	and	and	CCONJ
taxlaw-2851	191	53	will	will	AUX
taxlaw-2851	191	54	eventually	eventually	ADV
taxlaw-2851	191	55	be	be	AUX
taxlaw-2851	191	56	offset	offset	VERB
taxlaw-2851	191	57	(	(	PUNCT
taxlaw-2851	191	58	with	with	ADP
taxlaw-2851	191	59	interest	interest	NOUN
taxlaw-2851	191	60	)	)	PUNCT
taxlaw-2851	191	61	by	by	ADP
taxlaw-2851	191	62	trade	trade	NOUN
taxlaw-2851	191	63	surpluses	surplus	NOUN
taxlaw-2851	191	64	in	in	ADP
taxlaw-2851	191	65	the	the	DET
taxlaw-2851	191	66	future	future	NOUN
taxlaw-2851	191	67	.	.	PUNCT
taxlaw-2851	192	1	additionally	additionally	ADV
taxlaw-2851	192	2	,	,	PUNCT
taxlaw-2851	192	3	the	the	DET
taxlaw-2851	192	4	plan	plan	NOUN
taxlaw-2851	192	5	is	be	AUX
taxlaw-2851	192	6	unclear	unclear	ADJ
taxlaw-2851	192	7	on	on	ADP
taxlaw-2851	192	8	many	many	ADJ
taxlaw-2851	192	9	details	detail	NOUN
taxlaw-2851	192	10	of	of	ADP
taxlaw-2851	192	11	the	the	DET
taxlaw-2851	192	12	business	business	NOUN
taxlaw-2851	192	13	tax	tax	NOUN
taxlaw-2851	192	14	changes	change	NOUN
taxlaw-2851	192	15	,	,	PUNCT
taxlaw-2851	192	16	and	and	CCONJ
taxlaw-2851	192	17	our	our	PRON
taxlaw-2851	192	18	methodologies	methodology	NOUN
taxlaw-2851	192	19	differ	differ	VERB
taxlaw-2851	192	20	for	for	ADP
taxlaw-2851	192	21	distributing	distribute	VERB
taxlaw-2851	192	22	changes	change	NOUN
taxlaw-2851	192	23	in	in	ADP
taxlaw-2851	192	24	existing	exist	VERB
taxlaw-2851	192	25	income	income	NOUN
taxlaw-2851	192	26	taxes	taxis	NOUN
taxlaw-2851	192	27	and	and	CCONJ
taxlaw-2851	192	28	consumption	consumption	NOUN
taxlaw-2851	192	29	-	-	PUNCT
taxlaw-2851	192	30	based	base	VERB
taxlaw-2851	192	31	taxes	taxis	NOUN
taxlaw-2851	192	32	.	.	PUNCT
taxlaw-2851	193	1	our	our	PRON
taxlaw-2851	193	2	analysis	analysis	NOUN
taxlaw-2851	193	3	distributes	distribute	VERB
taxlaw-2851	193	4	the	the	DET
taxlaw-2851	193	5	changes	change	NOUN
taxlaw-2851	193	6	in	in	ADP
taxlaw-2851	193	7	business	business	NOUN
taxlaw-2851	193	8	taxes	taxis	NOUN
taxlaw-2851	193	9	as	as	ADP
taxlaw-2851	193	10	incremental	incremental	ADJ
taxlaw-2851	193	11	changes	change	NOUN
taxlaw-2851	193	12	to	to	ADP
taxlaw-2851	193	13	the	the	DET
taxlaw-2851	193	14	income	income	NOUN
taxlaw-2851	193	15	tax	tax	NOUN
taxlaw-2851	193	16	according	accord	VERB
taxlaw-2851	193	17	to	to	ADP
taxlaw-2851	193	18	our	our	PRON
taxlaw-2851	193	19	established	establish	VERB
taxlaw-2851	193	20	methodology,27	methodology,27	NOUN
taxlaw-2851	193	21	but	but	CCONJ
taxlaw-2851	193	22	this	this	DET
taxlaw-2851	193	23	approach	approach	NOUN
taxlaw-2851	193	24	does	do	AUX
taxlaw-2851	193	25	not	not	PART
taxlaw-2851	193	26	yield	yield	VERB
taxlaw-2851	193	27	the	the	DET
taxlaw-2851	193	28	same	same	ADJ
taxlaw-2851	193	29	result	result	NOUN
taxlaw-2851	193	30	as	as	SCONJ
taxlaw-2851	193	31	if	if	SCONJ
taxlaw-2851	193	32	the	the	DET
taxlaw-2851	193	33	cash	cash	NOUN
taxlaw-2851	193	34	flow	flow	NOUN
taxlaw-2851	193	35	tax	tax	NOUN
taxlaw-2851	193	36	was	be	AUX
taxlaw-2851	193	37	distributed	distribute	VERB
taxlaw-2851	193	38	as	as	ADP
taxlaw-2851	193	39	a	a	DET
taxlaw-2851	193	40	replacement	replacement	NOUN
taxlaw-2851	193	41	for	for	ADP
taxlaw-2851	193	42	the	the	DET
taxlaw-2851	193	43	current	current	ADJ
taxlaw-2851	193	44	income	income	NOUN
taxlaw-2851	193	45	tax	tax	NOUN
taxlaw-2851	193	46	on	on	ADP
taxlaw-2851	193	47	business	business	NOUN
taxlaw-2851	193	48	income.28	income.28	PROPN
taxlaw-2851	193	49	in	in	ADP
taxlaw-2851	193	50	order	order	NOUN
taxlaw-2851	193	51	to	to	PART
taxlaw-2851	193	52	illustrate	illustrate	VERB
taxlaw-2851	193	53	the	the	DET
taxlaw-2851	193	54	uncertainty	uncertainty	NOUN
taxlaw-2851	193	55	concerning	concern	VERB
taxlaw-2851	193	56	the	the	DET
taxlaw-2851	193	57	short	short	ADJ
taxlaw-2851	193	58	-	-	PUNCT
taxlaw-2851	193	59	run	run	NOUN
taxlaw-2851	193	60	effects	effect	NOUN
taxlaw-2851	193	61	of	of	ADP
taxlaw-2851	193	62	the	the	DET
taxlaw-2851	193	63	plan	plan	NOUN
taxlaw-2851	193	64	across	across	ADP
taxlaw-2851	193	65	the	the	DET
taxlaw-2851	193	66	income	income	NOUN
taxlaw-2851	193	67	distribution	distribution	NOUN
taxlaw-2851	193	68	,	,	PUNCT
taxlaw-2851	193	69	we	we	PRON
taxlaw-2851	193	70	report	report	VERB
taxlaw-2851	193	71	the	the	DET
taxlaw-2851	193	72	percent	percent	NOUN
taxlaw-2851	193	73	change	change	NOUN
taxlaw-2851	193	74	in	in	ADP
taxlaw-2851	193	75	after	after	ADP
taxlaw-2851	193	76	-	-	PUNCT
taxlaw-2851	193	77	tax	tax	NOUN
taxlaw-2851	193	78	income	income	NOUN
taxlaw-2851	193	79	in	in	ADP
taxlaw-2851	193	80	2017	2017	NUM
taxlaw-2851	193	81	under	under	ADP
taxlaw-2851	193	82	alternative	alternative	ADJ
taxlaw-2851	193	83	assumptions	assumption	NOUN
taxlaw-2851	193	84	about	about	ADP
taxlaw-2851	193	85	the	the	DET
taxlaw-2851	193	86	size	size	NOUN
taxlaw-2851	193	87	of	of	ADP
taxlaw-2851	193	88	the	the	DET
taxlaw-2851	193	89	changes	change	NOUN
taxlaw-2851	193	90	in	in	ADP
taxlaw-2851	193	91	tax	tax	NOUN
taxlaw-2851	193	92	burdens	burden	NOUN
taxlaw-2851	193	93	due	due	ADP
taxlaw-2851	193	94	to	to	ADP
taxlaw-2851	193	95	the	the	DET
taxlaw-2851	193	96	business	business	NOUN
taxlaw-2851	193	97	tax	tax	NOUN
taxlaw-2851	193	98	provisions	provision	NOUN
taxlaw-2851	193	99	and	and	CCONJ
taxlaw-2851	193	100	the	the	DET
taxlaw-2851	193	101	border	border	NOUN
taxlaw-2851	193	102	adjustments	adjustment	NOUN
taxlaw-2851	193	103	,	,	PUNCT
taxlaw-2851	193	104	and	and	CCONJ
taxlaw-2851	193	105	how	how	SCONJ
taxlaw-2851	193	106	those	those	DET
taxlaw-2851	193	107	burdens	burden	NOUN
taxlaw-2851	193	108	are	be	AUX
taxlaw-2851	193	109	distributed	distribute	VERB
taxlaw-2851	193	110	(	(	PUNCT
taxlaw-2851	193	111	table	table	NOUN
taxlaw-2851	193	112	5	5	NUM
taxlaw-2851	193	113	)	)	PUNCT
taxlaw-2851	193	114	.	.	PUNCT
taxlaw-2851	194	1	overall	overall	ADJ
taxlaw-2851	194	2	,	,	PUNCT
taxlaw-2851	194	3	under	under	ADP
taxlaw-2851	194	4	the	the	DET
taxlaw-2851	194	5	alternative	alternative	ADJ
taxlaw-2851	194	6	assumptions	assumption	NOUN
taxlaw-2851	194	7	the	the	DET
taxlaw-2851	194	8	26	26	NUM
taxlaw-2851	194	9	eric	eric	PROPN
taxlaw-2851	194	10	toder	toder	NOUN
taxlaw-2851	194	11	,	,	PUNCT
taxlaw-2851	194	12	jim	jim	PROPN
taxlaw-2851	194	13	nunns	nunns	PROPN
taxlaw-2851	194	14	&	&	CCONJ
taxlaw-2851	194	15	joseph	joseph	PROPN
taxlaw-2851	194	16	rosenberg	rosenberg	PROPN
taxlaw-2851	194	17	,	,	PUNCT
taxlaw-2851	194	18	methodology	methodology	NOUN
taxlaw-2851	194	19	for	for	ADP
taxlaw-2851	194	20	distributing	distribute	VERB
taxlaw-2851	194	21	a	a	DET
taxlaw-2851	194	22	vat	vat	NOUN
taxlaw-2851	194	23	,	,	PUNCT
taxlaw-2851	194	24	tax	tax	NOUN
taxlaw-2851	194	25	policy	policy	NOUN
taxlaw-2851	194	26	ctr	ctr	PROPN
taxlaw-2851	194	27	.	.	PUNCT
taxlaw-2851	195	1	(	(	PUNCT
taxlaw-2851	195	2	apr	apr	PROPN
taxlaw-2851	195	3	.	.	PROPN
taxlaw-2851	195	4	2011	2011	NUM
taxlaw-2851	195	5	)	)	PUNCT
taxlaw-2851	195	6	,	,	PUNCT
taxlaw-2851	195	7	http://www.taxpolicycenter.org/sites/default/files/alfresco/publicationpdfs/1001533-methodology-for-distributing-a-vat.pdf	http://www.taxpolicycenter.org/sites/default/files/alfresco/publicationpdfs/1001533-methodology-for-distributing-a-vat.pdf	VERB
taxlaw-2851	196	1	[	[	X
taxlaw-2851	196	2	perma.cc/89gu-jk3d	perma.cc/89gu-jk3d	X
taxlaw-2851	196	3	]	]	X
taxlaw-2851	196	4	27	27	NUM
taxlaw-2851	196	5	jim	jim	PROPN
taxlaw-2851	196	6	nunns	nunns	PROPN
taxlaw-2851	196	7	,	,	PUNCT
taxlaw-2851	196	8	how	how	SCONJ
taxlaw-2851	196	9	tpc	tpc	NOUN
taxlaw-2851	196	10	distributes	distribute	VERB
taxlaw-2851	196	11	the	the	DET
taxlaw-2851	196	12	corporate	corporate	ADJ
taxlaw-2851	196	13	income	income	NOUN
taxlaw-2851	196	14	,	,	PUNCT
taxlaw-2851	196	15	tax	tax	NOUN
taxlaw-2851	196	16	policy	policy	NOUN
taxlaw-2851	196	17	ctr	ctr	PROPN
taxlaw-2851	196	18	.	.	PROPN
taxlaw-2851	196	19	,	,	PUNCT
taxlaw-2851	196	20	urban	urban	ADJ
taxlaw-2851	196	21	inst	inst	PROPN
taxlaw-2851	196	22	.	.	PROPN
taxlaw-2851	196	23	&	&	CCONJ
taxlaw-2851	196	24	brookings	brookings	PROPN
taxlaw-2851	196	25	inst	inst	PROPN
taxlaw-2851	196	26	.	.	PUNCT
taxlaw-2851	197	1	(	(	PUNCT
taxlaw-2851	197	2	sept	sept	PROPN
taxlaw-2851	197	3	.	.	PROPN
taxlaw-2851	197	4	13	13	NUM
taxlaw-2851	197	5	,	,	PUNCT
taxlaw-2851	197	6	2012	2012	NUM
taxlaw-2851	197	7	)	)	PUNCT
taxlaw-2851	197	8	,	,	PUNCT
taxlaw-2851	197	9	http://www.taxpolicycenter.org/publications/how-tpc-distributes-corporate-incometax/full	http://www.taxpolicycenter.org/publications/how-tpc-distributes-corporate-incometax/full	X
taxlaw-2851	198	1	[	[	X
taxlaw-2851	198	2	perma.cc/v2xx-vd8d	perma.cc/v2xx-vd8d	X
taxlaw-2851	198	3	]	]	X
taxlaw-2851	198	4	28	28	NUM
taxlaw-2851	198	5	further	far	ADV
taxlaw-2851	198	6	,	,	PUNCT
taxlaw-2851	198	7	by	by	ADP
taxlaw-2851	198	8	convention	convention	PROPN
taxlaw-2851	198	9	,	,	PUNCT
taxlaw-2851	198	10	tpc	tpc	PROPN
taxlaw-2851	198	11	’s	’s	PART
taxlaw-2851	198	12	distributional	distributional	ADJ
taxlaw-2851	198	13	analyses	analysis	NOUN
taxlaw-2851	198	14	do	do	AUX
taxlaw-2851	198	15	not	not	PART
taxlaw-2851	198	16	include	include	VERB
taxlaw-2851	198	17	short	short	ADJ
taxlaw-2851	198	18	-	-	PUNCT
taxlaw-2851	198	19	run	run	NOUN
taxlaw-2851	198	20	wealth	wealth	NOUN
taxlaw-2851	198	21	effects	effect	NOUN
taxlaw-2851	198	22	.	.	PUNCT
taxlaw-2851	199	1	in	in	ADP
taxlaw-2851	199	2	particular	particular	ADJ
taxlaw-2851	199	3	,	,	PUNCT
taxlaw-2851	199	4	if	if	SCONJ
taxlaw-2851	199	5	exchange	exchange	NOUN
taxlaw-2851	199	6	rates	rate	NOUN
taxlaw-2851	199	7	adjust	adjust	VERB
taxlaw-2851	199	8	to	to	PART
taxlaw-2851	199	9	offset	offset	VERB
taxlaw-2851	199	10	the	the	DET
taxlaw-2851	199	11	effect	effect	NOUN
taxlaw-2851	199	12	of	of	ADP
taxlaw-2851	199	13	the	the	DET
taxlaw-2851	199	14	border	border	NOUN
taxlaw-2851	199	15	adjustments	adjustment	NOUN
taxlaw-2851	199	16	on	on	ADP
taxlaw-2851	199	17	international	international	ADJ
taxlaw-2851	199	18	trade	trade	NOUN
taxlaw-2851	199	19	,	,	PUNCT
taxlaw-2851	199	20	the	the	DET
taxlaw-2851	199	21	appreciation	appreciation	NOUN
taxlaw-2851	199	22	of	of	ADP
taxlaw-2851	199	23	the	the	DET
taxlaw-2851	199	24	dollar	dollar	NOUN
taxlaw-2851	199	25	would	would	AUX
taxlaw-2851	199	26	reduce	reduce	VERB
taxlaw-2851	199	27	the	the	DET
taxlaw-2851	199	28	value	value	NOUN
taxlaw-2851	199	29	of	of	ADP
taxlaw-2851	199	30	americans	americans	PROPN
taxlaw-2851	199	31	’	'	PUNCT
taxlaw-2851	199	32	foreign	foreign	ADJ
taxlaw-2851	199	33	asset	asset	NOUN
taxlaw-2851	199	34	holdings	holding	NOUN
taxlaw-2851	199	35	.	.	PUNCT
taxlaw-2851	200	1	this	this	DET
taxlaw-2851	200	2	reduction	reduction	NOUN
taxlaw-2851	200	3	in	in	ADP
taxlaw-2851	200	4	the	the	DET
taxlaw-2851	200	5	value	value	NOUN
taxlaw-2851	200	6	of	of	ADP
taxlaw-2851	200	7	existing	exist	VERB
taxlaw-2851	200	8	(	(	PUNCT
taxlaw-2851	200	9	foreign	foreign	ADJ
taxlaw-2851	200	10	)	)	PUNCT
taxlaw-2851	200	11	assets	asset	NOUN
taxlaw-2851	200	12	,	,	PUNCT
taxlaw-2851	200	13	which	which	PRON
taxlaw-2851	200	14	would	would	AUX
taxlaw-2851	200	15	primarily	primarily	ADV
taxlaw-2851	200	16	affect	affect	VERB
taxlaw-2851	200	17	high	high	ADJ
taxlaw-2851	200	18	-	-	PUNCT
taxlaw-2851	200	19	income	income	NOUN
taxlaw-2851	200	20	households	household	NOUN
taxlaw-2851	200	21	,	,	PUNCT
taxlaw-2851	200	22	is	be	AUX
taxlaw-2851	200	23	not	not	PART
taxlaw-2851	200	24	included	include	VERB
taxlaw-2851	200	25	in	in	ADP
taxlaw-2851	200	26	the	the	DET
taxlaw-2851	200	27	distribution	distribution	NOUN
taxlaw-2851	200	28	tables	table	NOUN
taxlaw-2851	200	29	.	.	PUNCT
taxlaw-2851	201	1	in	in	ADP
taxlaw-2851	201	2	addition	addition	NOUN
taxlaw-2851	201	3	,	,	PUNCT
taxlaw-2851	201	4	replacing	replace	VERB
taxlaw-2851	201	5	the	the	DET
taxlaw-2851	201	6	corporate	corporate	ADJ
taxlaw-2851	201	7	income	income	NOUN
taxlaw-2851	201	8	tax	tax	NOUN
taxlaw-2851	201	9	with	with	ADP
taxlaw-2851	201	10	a	a	DET
taxlaw-2851	201	11	cash	cash	NOUN
taxlaw-2851	201	12	flow	flow	NOUN
taxlaw-2851	201	13	consumption	consumption	NOUN
taxlaw-2851	201	14	tax	tax	NOUN
taxlaw-2851	201	15	could	could	AUX
taxlaw-2851	201	16	reduce	reduce	VERB
taxlaw-2851	201	17	the	the	DET
taxlaw-2851	201	18	value	value	NOUN
taxlaw-2851	201	19	of	of	ADP
taxlaw-2851	201	20	old	old	ADJ
taxlaw-2851	201	21	capital	capital	NOUN
taxlaw-2851	201	22	—	—	PUNCT
taxlaw-2851	201	23	another	another	DET
taxlaw-2851	201	24	transitory	transitory	ADJ
taxlaw-2851	201	25	effect	effect	NOUN
taxlaw-2851	201	26	;	;	PUNCT
taxlaw-2851	201	27	however	however	ADV
taxlaw-2851	201	28	,	,	PUNCT
taxlaw-2851	201	29	we	we	PRON
taxlaw-2851	201	30	assume	assume	VERB
taxlaw-2851	201	31	that	that	SCONJ
taxlaw-2851	201	32	transition	transition	NOUN
taxlaw-2851	201	33	rules	rule	NOUN
taxlaw-2851	201	34	(	(	PUNCT
taxlaw-2851	201	35	allowing	allow	VERB
taxlaw-2851	201	36	existing	exist	VERB
taxlaw-2851	201	37	asset	asset	NOUN
taxlaw-2851	201	38	holders	holder	NOUN
taxlaw-2851	201	39	to	to	PART
taxlaw-2851	201	40	continue	continue	VERB
taxlaw-2851	201	41	to	to	PART
taxlaw-2851	201	42	deduct	deduct	VERB
taxlaw-2851	201	43	unused	unused	ADJ
taxlaw-2851	201	44	depreciation	depreciation	NOUN
taxlaw-2851	201	45	and	and	CCONJ
taxlaw-2851	201	46	interest	interest	NOUN
taxlaw-2851	201	47	on	on	ADP
taxlaw-2851	201	48	outstanding	outstanding	ADJ
taxlaw-2851	201	49	loans	loan	NOUN
taxlaw-2851	201	50	)	)	PUNCT
taxlaw-2851	201	51	would	would	AUX
taxlaw-2851	201	52	largely	largely	ADV
taxlaw-2851	201	53	offset	offset	VERB
taxlaw-2851	201	54	this	this	DET
taxlaw-2851	201	55	wealth	wealth	NOUN
taxlaw-2851	201	56	effect	effect	NOUN
taxlaw-2851	201	57	.	.	PUNCT
taxlaw-2851	202	1	we	we	PRON
taxlaw-2851	202	2	are	be	AUX
taxlaw-2851	202	3	reexamining	reexamine	VERB
taxlaw-2851	202	4	our	our	PRON
taxlaw-2851	202	5	distributional	distributional	ADJ
taxlaw-2851	202	6	assumptions	assumption	NOUN
taxlaw-2851	202	7	and	and	CCONJ
taxlaw-2851	202	8	may	may	AUX
taxlaw-2851	202	9	revise	revise	VERB
taxlaw-2851	202	10	our	our	PRON
taxlaw-2851	202	11	analysis	analysis	NOUN
taxlaw-2851	202	12	in	in	ADP
taxlaw-2851	202	13	a	a	DET
taxlaw-2851	202	14	future	future	ADJ
taxlaw-2851	202	15	report	report	NOUN
taxlaw-2851	202	16	.	.	PUNCT
taxlaw-2851	203	1	2017	2017	NUM
taxlaw-2851	203	2	]	]	PUNCT
taxlaw-2851	203	3	an	an	DET
taxlaw-2851	203	4	analysis	analysis	NOUN
taxlaw-2851	203	5	of	of	ADP
taxlaw-2851	203	6	the	the	DET
taxlaw-2851	203	7	house	house	NOUN
taxlaw-2851	203	8	gop	gop	PROPN
taxlaw-2851	203	9	tax	tax	NOUN
taxlaw-2851	203	10	plan	plan	NOUN
taxlaw-2851	203	11	275	275	NUM
taxlaw-2851	203	12	plan	plan	NOUN
taxlaw-2851	203	13	would	would	AUX
taxlaw-2851	203	14	increase	increase	VERB
taxlaw-2851	203	15	after	after	ADP
taxlaw-2851	203	16	-	-	PUNCT
taxlaw-2851	203	17	tax	tax	NOUN
taxlaw-2851	203	18	income	income	NOUN
taxlaw-2851	203	19	in	in	ADP
taxlaw-2851	203	20	2017	2017	NUM
taxlaw-2851	203	21	by	by	ADP
taxlaw-2851	203	22	between	between	ADP
taxlaw-2851	203	23	1.7	1.7	NUM
taxlaw-2851	203	24	and	and	CCONJ
taxlaw-2851	203	25	3.4	3.4	NUM
taxlaw-2851	203	26	percent	percent	NOUN
taxlaw-2851	203	27	.	.	PUNCT
taxlaw-2851	204	1	households	household	NOUN
taxlaw-2851	204	2	in	in	ADP
taxlaw-2851	204	3	the	the	DET
taxlaw-2851	204	4	bottom	bottom	ADJ
taxlaw-2851	204	5	four	four	NUM
taxlaw-2851	204	6	quintiles	quintile	NOUN
taxlaw-2851	204	7	would	would	AUX
taxlaw-2851	204	8	see	see	VERB
taxlaw-2851	204	9	their	their	PRON
taxlaw-2851	204	10	aftertax	aftertax	ADJ
taxlaw-2851	204	11	income	income	NOUN
taxlaw-2851	204	12	rise	rise	NOUN
taxlaw-2851	204	13	by	by	ADP
taxlaw-2851	204	14	as	as	ADV
taxlaw-2851	204	15	much	much	ADJ
taxlaw-2851	204	16	as	as	ADP
taxlaw-2851	204	17	1.4	1.4	NUM
taxlaw-2851	204	18	percent	percent	NOUN
taxlaw-2851	204	19	.	.	PUNCT
taxlaw-2851	205	1	households	household	NOUN
taxlaw-2851	205	2	in	in	ADP
taxlaw-2851	205	3	the	the	DET
taxlaw-2851	205	4	80th	80th	ADJ
taxlaw-2851	205	5	to	to	ADP
taxlaw-2851	205	6	95th	95th	ADJ
taxlaw-2851	205	7	percentiles	percentile	NOUN
taxlaw-2851	205	8	would	would	AUX
taxlaw-2851	205	9	fare	fare	VERB
taxlaw-2851	205	10	the	the	DET
taxlaw-2851	205	11	worst	bad	ADJ
taxlaw-2851	205	12	.	.	PUNCT
taxlaw-2851	206	1	higher	high	ADJ
taxlaw-2851	206	2	-	-	PUNCT
taxlaw-2851	206	3	income	income	NOUN
taxlaw-2851	206	4	households	household	NOUN
taxlaw-2851	206	5	would	would	AUX
taxlaw-2851	206	6	receive	receive	VERB
taxlaw-2851	206	7	the	the	DET
taxlaw-2851	206	8	largest	large	ADJ
taxlaw-2851	206	9	tax	tax	NOUN
taxlaw-2851	206	10	cuts	cut	NOUN
taxlaw-2851	206	11	.	.	PUNCT
taxlaw-2851	207	1	the	the	DET
taxlaw-2851	207	2	top	top	ADJ
taxlaw-2851	207	3	1	1	NUM
taxlaw-2851	207	4	percent	percent	NOUN
taxlaw-2851	207	5	would	would	AUX
taxlaw-2851	207	6	see	see	VERB
taxlaw-2851	207	7	aftertax	aftertax	ADJ
taxlaw-2851	207	8	incomes	income	NOUN
taxlaw-2851	207	9	rise	rise	VERB
taxlaw-2851	207	10	by	by	ADP
taxlaw-2851	207	11	between	between	ADP
taxlaw-2851	207	12	8.0	8.0	NUM
taxlaw-2851	207	13	and	and	CCONJ
taxlaw-2851	207	14	14.1	14.1	NUM
taxlaw-2851	207	15	percent	percent	NOUN
taxlaw-2851	207	16	,	,	PUNCT
taxlaw-2851	207	17	while	while	SCONJ
taxlaw-2851	207	18	the	the	DET
taxlaw-2851	207	19	richest	rich	ADJ
taxlaw-2851	207	20	top	top	ADJ
taxlaw-2851	207	21	0.1	0.1	NUM
taxlaw-2851	207	22	percent	percent	NOUN
taxlaw-2851	207	23	would	would	AUX
taxlaw-2851	207	24	receive	receive	VERB
taxlaw-2851	207	25	tax	tax	NOUN
taxlaw-2851	207	26	cuts	cut	NOUN
taxlaw-2851	207	27	equal	equal	ADJ
taxlaw-2851	207	28	to	to	ADP
taxlaw-2851	207	29	between	between	ADP
taxlaw-2851	207	30	10.0	10.0	NUM
taxlaw-2851	207	31	and	and	CCONJ
taxlaw-2851	207	32	17.4	17.4	NUM
taxlaw-2851	207	33	percent	percent	NOUN
taxlaw-2851	207	34	of	of	ADP
taxlaw-2851	207	35	after	after	ADP
taxlaw-2851	207	36	-	-	PUNCT
taxlaw-2851	207	37	tax	tax	NOUN
taxlaw-2851	207	38	income	income	NOUN
taxlaw-2851	207	39	.	.	PUNCT
taxlaw-2851	208	1	in	in	ADP
taxlaw-2851	208	2	the	the	DET
taxlaw-2851	208	3	longer	long	ADV
taxlaw-2851	208	4	-	-	PUNCT
taxlaw-2851	208	5	run	run	VERB
taxlaw-2851	208	6	,	,	PUNCT
taxlaw-2851	208	7	the	the	DET
taxlaw-2851	208	8	burden	burden	NOUN
taxlaw-2851	208	9	of	of	ADP
taxlaw-2851	208	10	the	the	DET
taxlaw-2851	208	11	border	border	NOUN
taxlaw-2851	208	12	adjustments	adjustment	NOUN
taxlaw-2851	208	13	would	would	AUX
taxlaw-2851	208	14	not	not	PART
taxlaw-2851	208	15	depend	depend	VERB
taxlaw-2851	208	16	on	on	ADP
taxlaw-2851	208	17	which	which	PRON
taxlaw-2851	208	18	prices	price	NOUN
taxlaw-2851	208	19	adjust	adjust	VERB
taxlaw-2851	208	20	and	and	CCONJ
taxlaw-2851	208	21	the	the	DET
taxlaw-2851	208	22	distribution	distribution	NOUN
taxlaw-2851	208	23	of	of	ADP
taxlaw-2851	208	24	tax	tax	NOUN
taxlaw-2851	208	25	changes	change	NOUN
taxlaw-2851	208	26	would	would	AUX
taxlaw-2851	208	27	be	be	AUX
taxlaw-2851	208	28	similar	similar	ADJ
taxlaw-2851	208	29	to	to	ADP
taxlaw-2851	208	30	the	the	DET
taxlaw-2851	208	31	full	full	ADJ
taxlaw-2851	208	32	exchange	exchange	NOUN
taxlaw-2851	208	33	rate	rate	NOUN
taxlaw-2851	208	34	adjustment	adjustment	NOUN
taxlaw-2851	208	35	scenario	scenario	NOUN
taxlaw-2851	208	36	.	.	PUNCT
taxlaw-2851	209	1	although	although	SCONJ
taxlaw-2851	209	2	,	,	PUNCT
taxlaw-2851	209	3	by	by	ADP
taxlaw-2851	209	4	2025	2025	NUM
taxlaw-2851	209	5	,	,	PUNCT
taxlaw-2851	209	6	the	the	DET
taxlaw-2851	209	7	average	average	ADJ
taxlaw-2851	209	8	tax	tax	NOUN
taxlaw-2851	209	9	cut	cut	NOUN
taxlaw-2851	209	10	would	would	AUX
taxlaw-2851	209	11	be	be	AUX
taxlaw-2851	209	12	smaller	small	ADJ
taxlaw-2851	209	13	and	and	CCONJ
taxlaw-2851	209	14	households	household	NOUN
taxlaw-2851	209	15	in	in	ADP
taxlaw-2851	209	16	the	the	DET
taxlaw-2851	209	17	80th	80th	ADJ
taxlaw-2851	209	18	to	to	ADP
taxlaw-2851	209	19	95th	95th	ADJ
taxlaw-2851	209	20	percentiles	percentile	NOUN
taxlaw-2851	209	21	on	on	ADP
taxlaw-2851	209	22	average	average	NOUN
taxlaw-2851	209	23	would	would	AUX
taxlaw-2851	209	24	have	have	VERB
taxlaw-2851	209	25	tax	tax	NOUN
taxlaw-2851	209	26	increases	increase	NOUN
taxlaw-2851	209	27	rather	rather	ADV
taxlaw-2851	209	28	than	than	ADP
taxlaw-2851	209	29	cuts	cut	NOUN
taxlaw-2851	209	30	.	.	PUNCT
taxlaw-2851	210	1	(	(	PUNCT
taxlaw-2851	210	2	speaker	speaker	PROPN
taxlaw-2851	210	3	ryan	ryan	PROPN
taxlaw-2851	210	4	’s	’s	PART
taxlaw-2851	210	5	staff	staff	NOUN
taxlaw-2851	210	6	have	have	AUX
taxlaw-2851	210	7	told	tell	VERB
taxlaw-2851	210	8	us	we	PRON
taxlaw-2851	210	9	that	that	SCONJ
taxlaw-2851	210	10	the	the	DET
taxlaw-2851	210	11	276	276	NUM
taxlaw-2851	210	12	columbia	columbia	PROPN
taxlaw-2851	210	13	journal	journal	PROPN
taxlaw-2851	210	14	of	of	ADP
taxlaw-2851	210	15	tax	tax	NOUN
taxlaw-2851	210	16	law	law	NOUN
taxlaw-2851	210	17	[	[	X
taxlaw-2851	210	18	vol.8:257	vol.8:257	ADP
taxlaw-2851	210	19	ultimate	ultimate	ADJ
taxlaw-2851	210	20	proposal	proposal	NOUN
taxlaw-2851	210	21	will	will	AUX
taxlaw-2851	210	22	not	not	PART
taxlaw-2851	210	23	raise	raise	VERB
taxlaw-2851	210	24	taxes	taxis	NOUN
taxlaw-2851	210	25	on	on	ADP
taxlaw-2851	210	26	any	any	DET
taxlaw-2851	210	27	income	income	NOUN
taxlaw-2851	210	28	group	group	NOUN
taxlaw-2851	210	29	so	so	SCONJ
taxlaw-2851	210	30	presumably	presumably	ADV
taxlaw-2851	210	31	the	the	DET
taxlaw-2851	210	32	plan	plan	NOUN
taxlaw-2851	210	33	will	will	AUX
taxlaw-2851	210	34	be	be	AUX
taxlaw-2851	210	35	revised	revise	VERB
taxlaw-2851	210	36	to	to	PART
taxlaw-2851	210	37	meet	meet	VERB
taxlaw-2851	210	38	this	this	DET
taxlaw-2851	210	39	objective	objective	NOUN
taxlaw-2851	210	40	.	.	PUNCT
taxlaw-2851	210	41	)	)	PUNCT
taxlaw-2851	211	1	iv	iv	X
taxlaw-2851	211	2	.	.	PUNCT
taxlaw-2851	212	1	dynamic	dynamic	ADJ
taxlaw-2851	212	2	effects	effect	NOUN
taxlaw-2851	212	3	on	on	ADP
taxlaw-2851	212	4	the	the	DET
taxlaw-2851	212	5	economy	economy	NOUN
taxlaw-2851	212	6	in	in	ADP
taxlaw-2851	212	7	addition	addition	NOUN
taxlaw-2851	212	8	to	to	ADP
taxlaw-2851	212	9	conventional	conventional	ADJ
taxlaw-2851	212	10	estimates	estimate	NOUN
taxlaw-2851	212	11	,	,	PUNCT
taxlaw-2851	212	12	which	which	PRON
taxlaw-2851	212	13	are	be	AUX
taxlaw-2851	212	14	based	base	VERB
taxlaw-2851	212	15	on	on	ADP
taxlaw-2851	212	16	fixed	fix	VERB
taxlaw-2851	212	17	macroeconomic	macroeconomic	ADJ
taxlaw-2851	212	18	assumptions	assumption	NOUN
taxlaw-2851	212	19	,	,	PUNCT
taxlaw-2851	212	20	tpc	tpc	PROPN
taxlaw-2851	212	21	also	also	ADV
taxlaw-2851	212	22	prepared	prepare	VERB
taxlaw-2851	212	23	,	,	PUNCT
taxlaw-2851	212	24	in	in	ADP
taxlaw-2851	212	25	collaboration	collaboration	NOUN
taxlaw-2851	212	26	with	with	ADP
taxlaw-2851	212	27	the	the	DET
taxlaw-2851	212	28	penn	penn	PROPN
taxlaw-2851	212	29	wharton	wharton	PROPN
taxlaw-2851	212	30	budget	budget	NOUN
taxlaw-2851	212	31	model	model	NOUN
taxlaw-2851	212	32	(	(	PUNCT
taxlaw-2851	212	33	pwbm	pwbm	PROPN
taxlaw-2851	212	34	)	)	PUNCT
taxlaw-2851	212	35	,	,	PUNCT
taxlaw-2851	212	36	a	a	DET
taxlaw-2851	212	37	set	set	NOUN
taxlaw-2851	212	38	of	of	ADP
taxlaw-2851	212	39	estimates	estimate	NOUN
taxlaw-2851	212	40	of	of	ADP
taxlaw-2851	212	41	the	the	DET
taxlaw-2851	212	42	house	house	PROPN
taxlaw-2851	212	43	gop	gop	PROPN
taxlaw-2851	212	44	plan	plan	NOUN
taxlaw-2851	212	45	that	that	PRON
taxlaw-2851	212	46	take	take	VERB
taxlaw-2851	212	47	into	into	ADP
taxlaw-2851	212	48	account	account	NOUN
taxlaw-2851	212	49	macroeconomic	macroeconomic	ADJ
taxlaw-2851	212	50	feedback	feedback	NOUN
taxlaw-2851	212	51	effects	effect	NOUN
taxlaw-2851	212	52	.	.	PUNCT
taxlaw-2851	213	1	estimates	estimate	NOUN
taxlaw-2851	213	2	of	of	ADP
taxlaw-2851	213	3	the	the	DET
taxlaw-2851	213	4	impacts	impact	NOUN
taxlaw-2851	213	5	of	of	ADP
taxlaw-2851	213	6	tax	tax	NOUN
taxlaw-2851	213	7	changes	change	NOUN
taxlaw-2851	213	8	on	on	ADP
taxlaw-2851	213	9	the	the	DET
taxlaw-2851	213	10	economy	economy	NOUN
taxlaw-2851	213	11	are	be	AUX
taxlaw-2851	213	12	subject	subject	ADJ
taxlaw-2851	213	13	to	to	ADP
taxlaw-2851	213	14	considerable	considerable	ADJ
taxlaw-2851	213	15	uncertainty	uncertainty	NOUN
taxlaw-2851	213	16	and	and	CCONJ
taxlaw-2851	213	17	can	can	AUX
taxlaw-2851	213	18	vary	vary	VERB
taxlaw-2851	213	19	widely	widely	ADV
taxlaw-2851	213	20	depending	depend	VERB
taxlaw-2851	213	21	on	on	ADP
taxlaw-2851	213	22	the	the	DET
taxlaw-2851	213	23	models	model	NOUN
taxlaw-2851	213	24	and	and	CCONJ
taxlaw-2851	213	25	assumptions	assumption	NOUN
taxlaw-2851	213	26	chosen	choose	VERB
taxlaw-2851	213	27	.	.	PUNCT
taxlaw-2851	214	1	we	we	PRON
taxlaw-2851	214	2	present	present	VERB
taxlaw-2851	214	3	“	"	PUNCT
taxlaw-2851	214	4	dynamic	dynamic	ADJ
taxlaw-2851	214	5	”	"	PUNCT
taxlaw-2851	214	6	estimates	estimate	NOUN
taxlaw-2851	214	7	from	from	ADP
taxlaw-2851	214	8	two	two	NUM
taxlaw-2851	214	9	models	model	NOUN
taxlaw-2851	214	10	to	to	PART
taxlaw-2851	214	11	illustrate	illustrate	VERB
taxlaw-2851	214	12	different	different	ADJ
taxlaw-2851	214	13	ways	way	NOUN
taxlaw-2851	214	14	that	that	PRON
taxlaw-2851	214	15	tax	tax	NOUN
taxlaw-2851	214	16	policy	policy	NOUN
taxlaw-2851	214	17	can	can	AUX
taxlaw-2851	214	18	influence	influence	VERB
taxlaw-2851	214	19	the	the	DET
taxlaw-2851	214	20	economy	economy	NOUN
taxlaw-2851	214	21	.	.	PUNCT
taxlaw-2851	215	1	estimates	estimate	NOUN
taxlaw-2851	215	2	using	use	VERB
taxlaw-2851	215	3	the	the	DET
taxlaw-2851	215	4	tpc	tpc	PROPN
taxlaw-2851	215	5	keynesian	keynesian	ADJ
taxlaw-2851	215	6	model	model	NOUN
taxlaw-2851	215	7	illustrate	illustrate	VERB
taxlaw-2851	215	8	how	how	SCONJ
taxlaw-2851	215	9	the	the	DET
taxlaw-2851	215	10	plan	plan	NOUN
taxlaw-2851	215	11	’s	’s	PART
taxlaw-2851	215	12	impact	impact	NOUN
taxlaw-2851	215	13	on	on	ADP
taxlaw-2851	215	14	aggregate	aggregate	ADJ
taxlaw-2851	215	15	demand	demand	NOUN
taxlaw-2851	215	16	would	would	AUX
taxlaw-2851	215	17	influence	influence	VERB
taxlaw-2851	215	18	the	the	DET
taxlaw-2851	215	19	economy	economy	NOUN
taxlaw-2851	215	20	in	in	ADP
taxlaw-2851	215	21	the	the	DET
taxlaw-2851	215	22	short	short	ADJ
taxlaw-2851	215	23	run	run	NOUN
taxlaw-2851	215	24	—	—	PUNCT
taxlaw-2851	215	25	that	that	ADV
taxlaw-2851	215	26	is	is	ADV
taxlaw-2851	215	27	,	,	PUNCT
taxlaw-2851	215	28	over	over	ADP
taxlaw-2851	215	29	the	the	DET
taxlaw-2851	215	30	next	next	ADJ
taxlaw-2851	215	31	few	few	ADJ
taxlaw-2851	215	32	years	year	NOUN
taxlaw-2851	215	33	.	.	PUNCT
taxlaw-2851	216	1	estimates	estimate	NOUN
taxlaw-2851	216	2	using	use	VERB
taxlaw-2851	216	3	the	the	DET
taxlaw-2851	216	4	pwbm	pwbm	NOUN
taxlaw-2851	216	5	illustrate	illustrate	VERB
taxlaw-2851	216	6	the	the	DET
taxlaw-2851	216	7	longer	long	ADJ
taxlaw-2851	216	8	-	-	PUNCT
taxlaw-2851	216	9	run	run	VERB
taxlaw-2851	216	10	impact	impact	NOUN
taxlaw-2851	216	11	of	of	ADP
taxlaw-2851	216	12	the	the	DET
taxlaw-2851	216	13	plan	plan	NOUN
taxlaw-2851	216	14	on	on	ADP
taxlaw-2851	216	15	potential	potential	ADJ
taxlaw-2851	216	16	output	output	NOUN
taxlaw-2851	216	17	through	through	ADP
taxlaw-2851	216	18	its	its	PRON
taxlaw-2851	216	19	effects	effect	NOUN
taxlaw-2851	216	20	on	on	ADP
taxlaw-2851	216	21	incentives	incentive	NOUN
taxlaw-2851	216	22	to	to	PART
taxlaw-2851	216	23	work	work	VERB
taxlaw-2851	216	24	,	,	PUNCT
taxlaw-2851	216	25	save	save	VERB
taxlaw-2851	216	26	,	,	PUNCT
taxlaw-2851	216	27	and	and	CCONJ
taxlaw-2851	216	28	invest	invest	VERB
taxlaw-2851	216	29	,	,	PUNCT
taxlaw-2851	216	30	and	and	CCONJ
taxlaw-2851	216	31	on	on	ADP
taxlaw-2851	216	32	the	the	DET
taxlaw-2851	216	33	budget	budget	NOUN
taxlaw-2851	216	34	deficit	deficit	NOUN
taxlaw-2851	216	35	.	.	PUNCT
taxlaw-2851	217	1	tpc	tpc	PROPN
taxlaw-2851	217	2	also	also	ADV
taxlaw-2851	217	3	plans	plan	VERB
taxlaw-2851	217	4	to	to	PART
taxlaw-2851	217	5	build	build	VERB
taxlaw-2851	217	6	a	a	DET
taxlaw-2851	217	7	neoclassical	neoclassical	ADJ
taxlaw-2851	217	8	model	model	NOUN
taxlaw-2851	217	9	of	of	ADP
taxlaw-2851	217	10	potential	potential	ADJ
taxlaw-2851	217	11	output	output	NOUN
taxlaw-2851	217	12	whose	whose	DET
taxlaw-2851	217	13	results	result	NOUN
taxlaw-2851	217	14	could	could	AUX
taxlaw-2851	217	15	be	be	AUX
taxlaw-2851	217	16	integrated	integrate	VERB
taxlaw-2851	217	17	with	with	ADP
taxlaw-2851	217	18	those	those	PRON
taxlaw-2851	217	19	of	of	ADP
taxlaw-2851	217	20	the	the	DET
taxlaw-2851	217	21	keynesian	keynesian	ADJ
taxlaw-2851	217	22	model	model	NOUN
taxlaw-2851	217	23	,	,	PUNCT
taxlaw-2851	217	24	but	but	CCONJ
taxlaw-2851	217	25	that	that	DET
taxlaw-2851	217	26	work	work	NOUN
taxlaw-2851	217	27	is	be	AUX
taxlaw-2851	217	28	still	still	ADV
taxlaw-2851	217	29	in	in	ADP
taxlaw-2851	217	30	process	process	NOUN
taxlaw-2851	217	31	.	.	PUNCT
taxlaw-2851	218	1	a.	a.	NOUN
taxlaw-2851	218	2	impact	impact	NOUN
taxlaw-2851	218	3	on	on	ADP
taxlaw-2851	218	4	aggregate	aggregate	ADJ
taxlaw-2851	218	5	demand	demand	NOUN
taxlaw-2851	218	6	the	the	DET
taxlaw-2851	218	7	house	house	PROPN
taxlaw-2851	218	8	gop	gop	PROPN
taxlaw-2851	218	9	tax	tax	NOUN
taxlaw-2851	218	10	plan	plan	NOUN
taxlaw-2851	218	11	would	would	AUX
taxlaw-2851	218	12	increase	increase	VERB
taxlaw-2851	218	13	aggregate	aggregate	ADJ
taxlaw-2851	218	14	demand	demand	NOUN
taxlaw-2851	218	15	,	,	PUNCT
taxlaw-2851	218	16	and	and	CCONJ
taxlaw-2851	218	17	therefore	therefore	ADV
taxlaw-2851	218	18	output	output	NOUN
taxlaw-2851	218	19	,	,	PUNCT
taxlaw-2851	218	20	in	in	ADP
taxlaw-2851	218	21	two	two	NUM
taxlaw-2851	218	22	main	main	ADJ
taxlaw-2851	218	23	ways	way	NOUN
taxlaw-2851	218	24	.	.	PUNCT
taxlaw-2851	219	1	first	first	ADV
taxlaw-2851	219	2	,	,	PUNCT
taxlaw-2851	219	3	by	by	ADP
taxlaw-2851	219	4	reducing	reduce	VERB
taxlaw-2851	219	5	average	average	ADJ
taxlaw-2851	219	6	tax	tax	NOUN
taxlaw-2851	219	7	rates	rate	NOUN
taxlaw-2851	219	8	for	for	ADP
taxlaw-2851	219	9	most	most	ADJ
taxlaw-2851	219	10	households	household	NOUN
taxlaw-2851	219	11	,	,	PUNCT
taxlaw-2851	219	12	the	the	DET
taxlaw-2851	219	13	plan	plan	NOUN
taxlaw-2851	219	14	would	would	AUX
taxlaw-2851	219	15	increase	increase	VERB
taxlaw-2851	219	16	after	after	ADP
taxlaw-2851	219	17	-	-	PUNCT
taxlaw-2851	219	18	tax	tax	NOUN
taxlaw-2851	219	19	incomes	income	NOUN
taxlaw-2851	219	20	.	.	PUNCT
taxlaw-2851	220	1	households	household	NOUN
taxlaw-2851	220	2	would	would	AUX
taxlaw-2851	220	3	spend	spend	VERB
taxlaw-2851	220	4	some	some	PRON
taxlaw-2851	220	5	of	of	ADP
taxlaw-2851	220	6	that	that	DET
taxlaw-2851	220	7	additional	additional	ADJ
taxlaw-2851	220	8	income	income	NOUN
taxlaw-2851	220	9	,	,	PUNCT
taxlaw-2851	220	10	increasing	increase	VERB
taxlaw-2851	220	11	demand	demand	NOUN
taxlaw-2851	220	12	.	.	PUNCT
taxlaw-2851	221	1	this	this	DET
taxlaw-2851	221	2	effect	effect	NOUN
taxlaw-2851	221	3	would	would	AUX
taxlaw-2851	221	4	be	be	AUX
taxlaw-2851	221	5	attenuated	attenuate	VERB
taxlaw-2851	221	6	to	to	ADP
taxlaw-2851	221	7	some	some	DET
taxlaw-2851	221	8	degree	degree	NOUN
taxlaw-2851	221	9	because	because	SCONJ
taxlaw-2851	221	10	most	most	ADJ
taxlaw-2851	221	11	tax	tax	NOUN
taxlaw-2851	221	12	reductions	reduction	NOUN
taxlaw-2851	221	13	would	would	AUX
taxlaw-2851	221	14	accrue	accrue	VERB
taxlaw-2851	221	15	to	to	ADP
taxlaw-2851	221	16	high	high	ADJ
taxlaw-2851	221	17	-	-	PUNCT
taxlaw-2851	221	18	income	income	NOUN
taxlaw-2851	221	19	households	household	NOUN
taxlaw-2851	221	20	,	,	PUNCT
taxlaw-2851	221	21	which	which	PRON
taxlaw-2851	221	22	are	be	AUX
taxlaw-2851	221	23	likely	likely	ADJ
taxlaw-2851	221	24	to	to	PART
taxlaw-2851	221	25	increase	increase	VERB
taxlaw-2851	221	26	spending	spend	VERB
taxlaw-2851	221	27	proportionately	proportionately	ADV
taxlaw-2851	221	28	less	less	ADJ
taxlaw-2851	221	29	than	than	SCONJ
taxlaw-2851	221	30	would	would	AUX
taxlaw-2851	221	31	lowerincome	lowerincome	VERB
taxlaw-2851	221	32	households	household	NOUN
taxlaw-2851	221	33	in	in	ADP
taxlaw-2851	221	34	response	response	NOUN
taxlaw-2851	221	35	to	to	ADP
taxlaw-2851	221	36	increased	increase	VERB
taxlaw-2851	221	37	after	after	ADP
taxlaw-2851	221	38	-	-	PUNCT
taxlaw-2851	221	39	tax	tax	NOUN
taxlaw-2851	221	40	income	income	NOUN
taxlaw-2851	221	41	.	.	PUNCT
taxlaw-2851	222	1	second	second	ADJ
taxlaw-2851	222	2	,	,	PUNCT
taxlaw-2851	222	3	the	the	DET
taxlaw-2851	222	4	provision	provision	NOUN
taxlaw-2851	222	5	allowing	allow	VERB
taxlaw-2851	222	6	businesses	business	NOUN
taxlaw-2851	222	7	to	to	PART
taxlaw-2851	222	8	expense	expense	NOUN
taxlaw-2851	222	9	investment	investment	NOUN
taxlaw-2851	222	10	would	would	AUX
taxlaw-2851	222	11	create	create	VERB
taxlaw-2851	222	12	2017	2017	NUM
taxlaw-2851	222	13	]	]	PUNCT
taxlaw-2851	222	14	an	an	DET
taxlaw-2851	222	15	analysis	analysis	NOUN
taxlaw-2851	222	16	of	of	ADP
taxlaw-2851	222	17	the	the	DET
taxlaw-2851	222	18	house	house	NOUN
taxlaw-2851	222	19	gop	gop	PROPN
taxlaw-2851	222	20	tax	tax	NOUN
taxlaw-2851	222	21	plan	plan	NOUN
taxlaw-2851	222	22	277	277	NUM
taxlaw-2851	222	23	an	an	DET
taxlaw-2851	222	24	incentive	incentive	NOUN
taxlaw-2851	222	25	for	for	SCONJ
taxlaw-2851	222	26	businesses	business	NOUN
taxlaw-2851	222	27	to	to	PART
taxlaw-2851	222	28	raise	raise	VERB
taxlaw-2851	222	29	investment	investment	NOUN
taxlaw-2851	222	30	spending	spending	NOUN
taxlaw-2851	222	31	,	,	PUNCT
taxlaw-2851	222	32	further	far	ADV
taxlaw-2851	222	33	increasing	increase	VERB
taxlaw-2851	222	34	demand	demand	NOUN
taxlaw-2851	222	35	.	.	PUNCT
taxlaw-2851	223	1	these	these	DET
taxlaw-2851	223	2	effects	effect	NOUN
taxlaw-2851	223	3	on	on	ADP
taxlaw-2851	223	4	aggregate	aggregate	ADJ
taxlaw-2851	223	5	demand	demand	NOUN
taxlaw-2851	223	6	would	would	AUX
taxlaw-2851	223	7	raise	raise	VERB
taxlaw-2851	223	8	output	output	NOUN
taxlaw-2851	223	9	relative	relative	ADJ
taxlaw-2851	223	10	to	to	ADP
taxlaw-2851	223	11	its	its	PRON
taxlaw-2851	223	12	potential	potential	ADJ
taxlaw-2851	223	13	level	level	NOUN
taxlaw-2851	223	14	for	for	ADP
taxlaw-2851	223	15	the	the	DET
taxlaw-2851	223	16	next	next	ADJ
taxlaw-2851	223	17	few	few	ADJ
taxlaw-2851	223	18	years	year	NOUN
taxlaw-2851	223	19	,	,	PUNCT
taxlaw-2851	223	20	until	until	SCONJ
taxlaw-2851	223	21	actions	action	NOUN
taxlaw-2851	223	22	by	by	ADP
taxlaw-2851	223	23	the	the	DET
taxlaw-2851	223	24	federal	federal	PROPN
taxlaw-2851	223	25	reserve	reserve	PROPN
taxlaw-2851	223	26	and	and	CCONJ
taxlaw-2851	223	27	equilibrating	equilibrate	VERB
taxlaw-2851	223	28	forces	force	NOUN
taxlaw-2851	223	29	in	in	ADP
taxlaw-2851	223	30	the	the	DET
taxlaw-2851	223	31	economy	economy	NOUN
taxlaw-2851	223	32	returned	return	VERB
taxlaw-2851	223	33	output	output	NOUN
taxlaw-2851	223	34	to	to	ADP
taxlaw-2851	223	35	its	its	PRON
taxlaw-2851	223	36	long	long	ADJ
taxlaw-2851	223	37	-	-	PUNCT
taxlaw-2851	223	38	run	run	VERB
taxlaw-2851	223	39	potential	potential	ADJ
taxlaw-2851	223	40	level	level	NOUN
taxlaw-2851	223	41	.	.	PUNCT
taxlaw-2851	224	1	using	use	VERB
taxlaw-2851	224	2	the	the	DET
taxlaw-2851	224	3	tpc	tpc	PROPN
taxlaw-2851	224	4	keynesian	keynesian	PROPN
taxlaw-2851	224	5	model	model	NOUN
taxlaw-2851	224	6	,	,	PUNCT
taxlaw-2851	224	7	we	we	PRON
taxlaw-2851	224	8	estimate	estimate	VERB
taxlaw-2851	224	9	that	that	SCONJ
taxlaw-2851	224	10	these	these	DET
taxlaw-2851	224	11	factors	factor	NOUN
taxlaw-2851	224	12	would	would	AUX
taxlaw-2851	224	13	boost	boost	VERB
taxlaw-2851	224	14	output	output	NOUN
taxlaw-2851	224	15	by	by	ADP
taxlaw-2851	224	16	about	about	ADV
taxlaw-2851	224	17	1.0	1.0	NUM
taxlaw-2851	224	18	percent	percent	NOUN
taxlaw-2851	224	19	in	in	ADP
taxlaw-2851	224	20	2017	2017	NUM
taxlaw-2851	224	21	,	,	PUNCT
taxlaw-2851	224	22	by	by	ADP
taxlaw-2851	224	23	0.7	0.7	NUM
taxlaw-2851	224	24	percent	percent	NOUN
taxlaw-2851	224	25	in	in	ADP
taxlaw-2851	224	26	2018	2018	NUM
taxlaw-2851	224	27	,	,	PUNCT
taxlaw-2851	224	28	and	and	CCONJ
taxlaw-2851	224	29	by	by	ADP
taxlaw-2851	224	30	smaller	small	ADJ
taxlaw-2851	224	31	amounts	amount	NOUN
taxlaw-2851	224	32	in	in	ADP
taxlaw-2851	224	33	later	later	ADJ
taxlaw-2851	224	34	years	year	NOUN
taxlaw-2851	224	35	(	(	PUNCT
taxlaw-2851	224	36	table	table	NOUN
taxlaw-2851	224	37	6	6	NUM
taxlaw-2851	224	38	)	)	PUNCT
taxlaw-2851	224	39	.	.	PUNCT
taxlaw-2851	225	1	using	use	VERB
taxlaw-2851	225	2	a	a	DET
taxlaw-2851	225	3	range	range	NOUN
taxlaw-2851	225	4	of	of	ADP
taxlaw-2851	225	5	assumptions	assumption	NOUN
taxlaw-2851	225	6	about	about	ADP
taxlaw-2851	225	7	the	the	DET
taxlaw-2851	225	8	response	response	NOUN
taxlaw-2851	225	9	of	of	ADP
taxlaw-2851	225	10	household	household	NOUN
taxlaw-2851	225	11	spending	spending	NOUN
taxlaw-2851	225	12	to	to	ADP
taxlaw-2851	225	13	changes	change	NOUN
taxlaw-2851	225	14	in	in	ADP
taxlaw-2851	225	15	income	income	NOUN
taxlaw-2851	225	16	,	,	PUNCT
taxlaw-2851	225	17	the	the	DET
taxlaw-2851	225	18	response	response	NOUN
taxlaw-2851	225	19	of	of	ADP
taxlaw-2851	225	20	investment	investment	NOUN
taxlaw-2851	225	21	to	to	ADP
taxlaw-2851	225	22	the	the	DET
taxlaw-2851	225	23	expensing	expense	VERB
taxlaw-2851	225	24	provision	provision	NOUN
taxlaw-2851	225	25	,	,	PUNCT
taxlaw-2851	225	26	and	and	CCONJ
taxlaw-2851	225	27	the	the	DET
taxlaw-2851	225	28	impact	impact	NOUN
taxlaw-2851	225	29	of	of	ADP
taxlaw-2851	225	30	increased	increase	VERB
taxlaw-2851	225	31	demand	demand	NOUN
taxlaw-2851	225	32	on	on	ADP
taxlaw-2851	225	33	output	output	NOUN
taxlaw-2851	225	34	,	,	PUNCT
taxlaw-2851	225	35	tpc	tpc	PROPN
taxlaw-2851	225	36	estimates	estimate	VERB
taxlaw-2851	225	37	that	that	SCONJ
taxlaw-2851	225	38	the	the	DET
taxlaw-2851	225	39	impact	impact	NOUN
taxlaw-2851	225	40	on	on	ADP
taxlaw-2851	225	41	output	output	NOUN
taxlaw-2851	225	42	could	could	AUX
taxlaw-2851	225	43	be	be	AUX
taxlaw-2851	225	44	between	between	ADP
taxlaw-2851	225	45	0.2	0.2	NUM
taxlaw-2851	225	46	and	and	CCONJ
taxlaw-2851	225	47	2.3	2.3	NUM
taxlaw-2851	225	48	percent	percent	NOUN
taxlaw-2851	225	49	in	in	ADP
taxlaw-2851	225	50	2017	2017	NUM
taxlaw-2851	225	51	,	,	PUNCT
taxlaw-2851	225	52	0.1	0.1	NUM
taxlaw-2851	225	53	and	and	CCONJ
taxlaw-2851	225	54	1.5	1.5	NUM
taxlaw-2851	225	55	percent	percent	NOUN
taxlaw-2851	225	56	in	in	ADP
taxlaw-2851	225	57	2018	2018	NUM
taxlaw-2851	225	58	,	,	PUNCT
taxlaw-2851	225	59	and	and	CCONJ
taxlaw-2851	225	60	smaller	small	ADJ
taxlaw-2851	225	61	amounts	amount	NOUN
taxlaw-2851	225	62	in	in	ADP
taxlaw-2851	225	63	later	later	ADJ
taxlaw-2851	225	64	years	year	NOUN
taxlaw-2851	225	65	.	.	PUNCT
taxlaw-2851	226	1	those	those	DET
taxlaw-2851	226	2	increases	increase	NOUN
taxlaw-2851	226	3	in	in	ADP
taxlaw-2851	226	4	output	output	NOUN
taxlaw-2851	226	5	would	would	AUX
taxlaw-2851	226	6	boost	boost	VERB
taxlaw-2851	226	7	incomes	income	NOUN
taxlaw-2851	226	8	,	,	PUNCT
taxlaw-2851	226	9	which	which	PRON
taxlaw-2851	226	10	in	in	ADP
taxlaw-2851	226	11	turn	turn	NOUN
taxlaw-2851	226	12	would	would	AUX
taxlaw-2851	226	13	raise	raise	VERB
taxlaw-2851	226	14	tax	tax	NOUN
taxlaw-2851	226	15	revenue	revenue	NOUN
taxlaw-2851	226	16	,	,	PUNCT
taxlaw-2851	226	17	offsetting	offset	VERB
taxlaw-2851	226	18	some	some	PRON
taxlaw-2851	226	19	of	of	ADP
taxlaw-2851	226	20	the	the	DET
taxlaw-2851	226	21	revenue	revenue	NOUN
taxlaw-2851	226	22	losses	loss	NOUN
taxlaw-2851	226	23	from	from	ADP
taxlaw-2851	226	24	the	the	DET
taxlaw-2851	226	25	tax	tax	NOUN
taxlaw-2851	226	26	plan	plan	NOUN
taxlaw-2851	226	27	.	.	PUNCT
taxlaw-2851	227	1	tpc	tpc	PROPN
taxlaw-2851	227	2	estimates	estimate	VERB
taxlaw-2851	227	3	that	that	SCONJ
taxlaw-2851	227	4	the	the	DET
taxlaw-2851	227	5	plan	plan	NOUN
taxlaw-2851	227	6	’s	’s	PART
taxlaw-2851	227	7	effects	effect	NOUN
taxlaw-2851	227	8	on	on	ADP
taxlaw-2851	227	9	demand	demand	NOUN
taxlaw-2851	227	10	would	would	AUX
taxlaw-2851	227	11	,	,	PUNCT
taxlaw-2851	227	12	in	in	ADP
taxlaw-2851	227	13	themselves	themselves	PRON
taxlaw-2851	227	14	,	,	PUNCT
taxlaw-2851	227	15	boost	boost	VERB
taxlaw-2851	227	16	revenues	revenue	NOUN
taxlaw-2851	227	17	by	by	ADP
taxlaw-2851	227	18	$	$	SYM
taxlaw-2851	227	19	43	43	NUM
taxlaw-2851	227	20	billion	billion	NUM
taxlaw-2851	227	21	in	in	ADP
taxlaw-2851	227	22	2017	2017	NUM
taxlaw-2851	227	23	(	(	PUNCT
taxlaw-2851	227	24	or	or	CCONJ
taxlaw-2851	227	25	between	between	ADP
taxlaw-2851	227	26	$	$	SYM
taxlaw-2851	227	27	12	12	NUM
taxlaw-2851	227	28	billion	billion	NUM
taxlaw-2851	227	29	and	and	CCONJ
taxlaw-2851	227	30	$	$	SYM
taxlaw-2851	227	31	129	129	NUM
taxlaw-2851	227	32	billion	billion	NUM
taxlaw-2851	227	33	in	in	ADP
taxlaw-2851	227	34	calendar	calendar	NOUN
taxlaw-2851	227	35	year	year	NOUN
taxlaw-2851	227	36	2017	2017	NUM
taxlaw-2851	227	37	using	use	VERB
taxlaw-2851	227	38	tpcs	tpc	NOUN
taxlaw-2851	227	39	full	full	ADJ
taxlaw-2851	227	40	range	range	NOUN
taxlaw-2851	227	41	of	of	ADP
taxlaw-2851	227	42	estimates	estimate	NOUN
taxlaw-2851	227	43	)	)	PUNCT
taxlaw-2851	227	44	,	,	PUNCT
taxlaw-2851	227	45	by	by	ADP
taxlaw-2851	227	46	$	$	SYM
taxlaw-2851	227	47	29	29	NUM
taxlaw-2851	227	48	billion	billion	NUM
taxlaw-2851	227	49	(	(	PUNCT
taxlaw-2851	227	50	or	or	CCONJ
taxlaw-2851	227	51	between	between	ADP
taxlaw-2851	227	52	$	$	SYM
taxlaw-2851	227	53	4	4	NUM
taxlaw-2851	227	54	and	and	CCONJ
taxlaw-2851	227	55	$	$	SYM
taxlaw-2851	227	56	42	42	NUM
taxlaw-2851	227	57	billion	billion	NUM
taxlaw-2851	227	58	)	)	PUNCT
taxlaw-2851	227	59	in	in	ADP
taxlaw-2851	227	60	2018	2018	NUM
taxlaw-2851	227	61	,	,	PUNCT
taxlaw-2851	227	62	and	and	CCONJ
taxlaw-2851	227	63	by	by	ADP
taxlaw-2851	227	64	smaller	small	ADJ
taxlaw-2851	227	65	amounts	amount	NOUN
taxlaw-2851	227	66	in	in	ADP
taxlaw-2851	227	67	later	later	ADJ
taxlaw-2851	227	68	years	year	NOUN
taxlaw-2851	227	69	.	.	PUNCT
taxlaw-2851	228	1	the	the	DET
taxlaw-2851	228	2	revenue	revenue	NOUN
taxlaw-2851	228	3	effect	effect	NOUN
taxlaw-2851	228	4	of	of	ADP
taxlaw-2851	228	5	the	the	DET
taxlaw-2851	228	6	house	house	PROPN
taxlaw-2851	228	7	gop	gop	PROPN
taxlaw-2851	228	8	plan	plan	NOUN
taxlaw-2851	228	9	,	,	PUNCT
taxlaw-2851	228	10	taking	take	VERB
taxlaw-2851	228	11	into	into	ADP
taxlaw-2851	228	12	account	account	NOUN
taxlaw-2851	228	13	the	the	DET
taxlaw-2851	228	14	dynamic	dynamic	ADJ
taxlaw-2851	228	15	revenue	revenue	NOUN
taxlaw-2851	228	16	gains	gain	NOUN
taxlaw-2851	228	17	based	base	VERB
taxlaw-2851	228	18	on	on	ADP
taxlaw-2851	228	19	the	the	DET
taxlaw-2851	228	20	tpc	tpc	PROPN
taxlaw-2851	228	21	keynesian	keynesian	PROPN
taxlaw-2851	228	22	model	model	NOUN
taxlaw-2851	228	23	using	use	VERB
taxlaw-2851	228	24	standard	standard	ADJ
taxlaw-2851	228	25	parameters	parameter	NOUN
taxlaw-2851	228	26	,	,	PUNCT
taxlaw-2851	228	27	is	be	AUX
taxlaw-2851	228	28	shown	show	VERB
taxlaw-2851	228	29	in	in	ADP
taxlaw-2851	228	30	table	table	NOUN
taxlaw-2851	228	31	2	2	NUM
taxlaw-2851	228	32	.	.	PUNCT
taxlaw-2851	228	33	b.	b.	NOUN
taxlaw-2851	228	34	impact	impact	NOUN
taxlaw-2851	228	35	on	on	ADP
taxlaw-2851	228	36	potential	potential	ADJ
taxlaw-2851	228	37	output	output	NOUN
taxlaw-2851	228	38	in	in	ADP
taxlaw-2851	228	39	addition	addition	NOUN
taxlaw-2851	228	40	to	to	ADP
taxlaw-2851	228	41	short	short	ADJ
taxlaw-2851	228	42	-	-	PUNCT
taxlaw-2851	228	43	run	run	NOUN
taxlaw-2851	228	44	effects	effect	NOUN
taxlaw-2851	228	45	on	on	ADP
taxlaw-2851	228	46	aggregate	aggregate	ADJ
taxlaw-2851	228	47	demand	demand	NOUN
taxlaw-2851	228	48	,	,	PUNCT
taxlaw-2851	228	49	the	the	DET
taxlaw-2851	228	50	house	house	NOUN
taxlaw-2851	228	51	gop	gop	PROPN
taxlaw-2851	228	52	tax	tax	NOUN
taxlaw-2851	228	53	plan	plan	NOUN
taxlaw-2851	228	54	would	would	AUX
taxlaw-2851	228	55	have	have	VERB
taxlaw-2851	228	56	a	a	DET
taxlaw-2851	228	57	lasting	lasting	ADJ
taxlaw-2851	228	58	effect	effect	NOUN
taxlaw-2851	228	59	on	on	ADP
taxlaw-2851	228	60	potential	potential	ADJ
taxlaw-2851	228	61	output	output	NOUN
taxlaw-2851	228	62	—	—	PUNCT
taxlaw-2851	228	63	altering	alter	VERB
taxlaw-2851	228	64	incentives	incentive	NOUN
taxlaw-2851	228	65	to	to	PART
taxlaw-2851	228	66	work	work	VERB
taxlaw-2851	228	67	,	,	PUNCT
taxlaw-2851	228	68	save	save	VERB
taxlaw-2851	228	69	,	,	PUNCT
taxlaw-2851	228	70	and	and	CCONJ
taxlaw-2851	228	71	invest	inv	ADJ
taxlaw-2851	228	72	—	—	PUNCT
taxlaw-2851	228	73	as	as	ADV
taxlaw-2851	228	74	well	well	ADV
taxlaw-2851	228	75	as	as	ADP
taxlaw-2851	228	76	on	on	ADP
taxlaw-2851	228	77	the	the	DET
taxlaw-2851	228	78	budget	budget	NOUN
taxlaw-2851	228	79	deficit	deficit	NOUN
taxlaw-2851	228	80	.	.	PUNCT
taxlaw-2851	229	1	those	those	DET
taxlaw-2851	229	2	lasting	lasting	ADJ
taxlaw-2851	229	3	effects	effect	NOUN
taxlaw-2851	229	4	,	,	PUNCT
taxlaw-2851	229	5	described	describe	VERB
taxlaw-2851	229	6	below	below	ADV
taxlaw-2851	229	7	,	,	PUNCT
taxlaw-2851	229	8	were	be	AUX
taxlaw-2851	229	9	estimated	estimate	VERB
taxlaw-2851	229	10	using	use	VERB
taxlaw-2851	229	11	the	the	DET
taxlaw-2851	229	12	pwbm	pwbm	NOUN
taxlaw-2851	229	13	.	.	PUNCT
taxlaw-2851	230	1	c.	c.	PROPN
taxlaw-2851	230	2	impact	impact	NOUN
taxlaw-2851	230	3	on	on	ADP
taxlaw-2851	230	4	saving	saving	NOUN
taxlaw-2851	230	5	and	and	CCONJ
taxlaw-2851	230	6	investment	investment	VERB
taxlaw-2851	230	7	the	the	DET
taxlaw-2851	230	8	house	house	NOUN
taxlaw-2851	230	9	gop	gop	PROPN
taxlaw-2851	230	10	tax	tax	NOUN
taxlaw-2851	230	11	plan	plan	NOUN
taxlaw-2851	230	12	would	would	AUX
taxlaw-2851	230	13	alter	alter	VERB
taxlaw-2851	230	14	incentives	incentive	NOUN
taxlaw-2851	230	15	to	to	PART
taxlaw-2851	230	16	save	save	VERB
taxlaw-2851	230	17	and	and	CCONJ
taxlaw-2851	230	18	invest	invest	VERB
taxlaw-2851	230	19	in	in	ADP
taxlaw-2851	230	20	the	the	DET
taxlaw-2851	230	21	united	united	PROPN
taxlaw-2851	230	22	states	states	PROPN
taxlaw-2851	230	23	.	.	PUNCT
taxlaw-2851	231	1	large	large	ADJ
taxlaw-2851	231	2	reductions	reduction	NOUN
taxlaw-2851	231	3	in	in	ADP
taxlaw-2851	231	4	the	the	DET
taxlaw-2851	231	5	tax	tax	NOUN
taxlaw-2851	231	6	rates	rate	NOUN
taxlaw-2851	231	7	on	on	ADP
taxlaw-2851	231	8	corporate	corporate	ADJ
taxlaw-2851	231	9	and	and	CCONJ
taxlaw-2851	231	10	pass	pass	VERB
taxlaw-2851	231	11	-	-	PUNCT
taxlaw-2851	231	12	through	through	ADP
taxlaw-2851	231	13	business	business	NOUN
taxlaw-2851	231	14	income	income	NOUN
taxlaw-2851	231	15	,	,	PUNCT
taxlaw-2851	231	16	lower	low	ADJ
taxlaw-2851	231	17	effective	effective	ADJ
taxlaw-2851	231	18	marginal	marginal	ADJ
taxlaw-2851	231	19	tax	tax	NOUN
taxlaw-2851	231	20	rates	rate	NOUN
taxlaw-2851	231	21	on	on	ADP
taxlaw-2851	231	22	long	long	ADJ
taxlaw-2851	231	23	-	-	PUNCT
taxlaw-2851	231	24	term	term	NOUN
taxlaw-2851	231	25	capital	capital	NOUN
taxlaw-2851	231	26	gains	gain	NOUN
taxlaw-2851	231	27	and	and	CCONJ
taxlaw-2851	231	28	qualified	qualified	ADJ
taxlaw-2851	231	29	dividends	dividend	NOUN
taxlaw-2851	231	30	for	for	ADP
taxlaw-2851	231	31	most	most	ADJ
taxlaw-2851	231	32	taxpayers	taxpayer	NOUN
taxlaw-2851	231	33	with	with	ADP
taxlaw-2851	231	34	such	such	ADJ
taxlaw-2851	231	35	income	income	NOUN
taxlaw-2851	231	36	,	,	PUNCT
taxlaw-2851	231	37	and	and	CCONJ
taxlaw-2851	231	38	much	much	ADV
taxlaw-2851	231	39	lower	low	ADJ
taxlaw-2851	231	40	rates	rate	NOUN
taxlaw-2851	231	41	on	on	ADP
taxlaw-2851	231	42	interest	interest	NOUN
taxlaw-2851	231	43	income	income	NOUN
taxlaw-2851	231	44	throughout	throughout	ADP
taxlaw-2851	231	45	the	the	DET
taxlaw-2851	231	46	income	income	NOUN
taxlaw-2851	231	47	distribution	distribution	NOUN
taxlaw-2851	231	48	would	would	AUX
taxlaw-2851	231	49	all	all	ADV
taxlaw-2851	231	50	increase	increase	VERB
taxlaw-2851	231	51	the	the	DET
taxlaw-2851	231	52	after	after	ADP
taxlaw-2851	231	53	-	-	PUNCT
taxlaw-2851	231	54	tax	tax	NOUN
taxlaw-2851	231	55	return	return	NOUN
taxlaw-2851	231	56	to	to	ADP
taxlaw-2851	231	57	savers	saver	NOUN
taxlaw-2851	231	58	(	(	PUNCT
taxlaw-2851	231	59	table	table	NOUN
taxlaw-2851	231	60	7	7	NUM
taxlaw-2851	231	61	)	)	PUNCT
taxlaw-2851	231	62	.	.	PUNCT
taxlaw-2851	232	1	assuming	assume	VERB
taxlaw-2851	232	2	that	that	SCONJ
taxlaw-2851	232	3	interest	interest	NOUN
taxlaw-2851	232	4	rates	rate	NOUN
taxlaw-2851	232	5	do	do	AUX
taxlaw-2851	232	6	not	not	PART
taxlaw-2851	232	7	change	change	VERB
taxlaw-2851	232	8	and	and	CCONJ
taxlaw-2851	232	9	that	that	SCONJ
taxlaw-2851	232	10	the	the	DET
taxlaw-2851	232	11	tax	tax	NOUN
taxlaw-2851	232	12	cuts	cut	NOUN
taxlaw-2851	232	13	are	be	AUX
taxlaw-2851	232	14	not	not	PART
taxlaw-2851	232	15	eventually	eventually	ADV
taxlaw-2851	232	16	financed	finance	VERB
taxlaw-2851	232	17	in	in	ADP
taxlaw-2851	232	18	ways	way	NOUN
taxlaw-2851	232	19	that	that	PRON
taxlaw-2851	232	20	reduce	reduce	VERB
taxlaw-2851	232	21	278	278	NUM
taxlaw-2851	232	22	columbia	columbia	PROPN
taxlaw-2851	232	23	journal	journal	NOUN
taxlaw-2851	232	24	of	of	ADP
taxlaw-2851	232	25	tax	tax	NOUN
taxlaw-2851	232	26	law	law	NOUN
taxlaw-2851	232	27	[	[	X
taxlaw-2851	232	28	vol.8:257	vol.8:257	AUX
taxlaw-2851	232	29	incentives	incentive	VERB
taxlaw-2851	232	30	to	to	PART
taxlaw-2851	232	31	save	save	VERB
taxlaw-2851	232	32	and	and	CCONJ
taxlaw-2851	232	33	invest	invest	VERB
taxlaw-2851	232	34	,	,	PUNCT
taxlaw-2851	232	35	these	these	DET
taxlaw-2851	232	36	effects	effect	NOUN
taxlaw-2851	232	37	,	,	PUNCT
taxlaw-2851	232	38	in	in	ADP
taxlaw-2851	232	39	themselves	themselves	PRON
taxlaw-2851	232	40	,	,	PUNCT
taxlaw-2851	232	41	would	would	AUX
taxlaw-2851	232	42	tend	tend	VERB
taxlaw-2851	232	43	to	to	PART
taxlaw-2851	232	44	increase	increase	VERB
taxlaw-2851	232	45	saving	save	VERB
taxlaw-2851	232	46	and	and	CCONJ
taxlaw-2851	232	47	investment	investment	NOUN
taxlaw-2851	232	48	in	in	ADP
taxlaw-2851	232	49	the	the	DET
taxlaw-2851	232	50	u.s	u.s	PROPN
taxlaw-2851	232	51	.	.	PROPN
taxlaw-2851	232	52	economy	economy	NOUN
taxlaw-2851	232	53	.	.	PUNCT
taxlaw-2851	233	1	the	the	DET
taxlaw-2851	233	2	overall	overall	ADJ
taxlaw-2851	233	3	effect	effect	NOUN
taxlaw-2851	233	4	of	of	ADP
taxlaw-2851	233	5	taxes	taxis	NOUN
taxlaw-2851	233	6	on	on	ADP
taxlaw-2851	233	7	incentives	incentive	NOUN
taxlaw-2851	233	8	to	to	PART
taxlaw-2851	233	9	save	save	VERB
taxlaw-2851	233	10	and	and	CCONJ
taxlaw-2851	233	11	invest	invest	VERB
taxlaw-2851	233	12	can	can	AUX
taxlaw-2851	233	13	be	be	AUX
taxlaw-2851	233	14	summarized	summarize	VERB
taxlaw-2851	233	15	in	in	ADP
taxlaw-2851	233	16	the	the	DET
taxlaw-2851	233	17	proposal	proposal	NOUN
taxlaw-2851	233	18	’s	’s	PART
taxlaw-2851	233	19	effect	effect	NOUN
taxlaw-2851	233	20	on	on	ADP
taxlaw-2851	233	21	marginal	marginal	ADJ
taxlaw-2851	233	22	effective	effective	ADJ
taxlaw-2851	233	23	tax	tax	NOUN
taxlaw-2851	233	24	rates	rate	NOUN
taxlaw-2851	233	25	(	(	PUNCT
taxlaw-2851	233	26	metrs	metrs	ADJ
taxlaw-2851	233	27	)	)	PUNCT
taxlaw-2851	233	28	on	on	ADP
taxlaw-2851	233	29	new	new	ADJ
taxlaw-2851	233	30	investments.29	investments.29	NOUN
taxlaw-2851	233	31	metr	metr	PROPN
taxlaw-2851	233	32	is	be	AUX
taxlaw-2851	233	33	a	a	DET
taxlaw-2851	233	34	forward	forward	ADV
taxlaw-2851	233	35	-	-	PUNCT
taxlaw-2851	233	36	looking	look	VERB
taxlaw-2851	233	37	measure	measure	NOUN
taxlaw-2851	233	38	of	of	ADP
taxlaw-2851	233	39	the	the	DET
taxlaw-2851	233	40	tax	tax	NOUN
taxlaw-2851	233	41	system	system	NOUN
taxlaw-2851	233	42	’s	’s	PART
taxlaw-2851	233	43	effect	effect	NOUN
taxlaw-2851	233	44	on	on	ADP
taxlaw-2851	233	45	the	the	DET
taxlaw-2851	233	46	rate	rate	NOUN
taxlaw-2851	233	47	of	of	ADP
taxlaw-2851	233	48	return	return	NOUN
taxlaw-2851	233	49	of	of	ADP
taxlaw-2851	233	50	a	a	DET
taxlaw-2851	233	51	hypothetical	hypothetical	ADJ
taxlaw-2851	233	52	marginal	marginal	ADJ
taxlaw-2851	233	53	investment	investment	NOUN
taxlaw-2851	233	54	project	project	NOUN
taxlaw-2851	233	55	(	(	PUNCT
taxlaw-2851	233	56	i.e.	i.e.	X
taxlaw-2851	233	57	,	,	PUNCT
taxlaw-2851	233	58	one	one	NUM
taxlaw-2851	233	59	that	that	PRON
taxlaw-2851	233	60	just	just	ADV
taxlaw-2851	233	61	breaks	break	VERB
taxlaw-2851	233	62	even	even	ADV
taxlaw-2851	233	63	)	)	PUNCT
taxlaw-2851	233	64	.	.	PUNCT
taxlaw-2851	234	1	we	we	PRON
taxlaw-2851	234	2	compare	compare	VERB
taxlaw-2851	234	3	the	the	DET
taxlaw-2851	234	4	metr	metr	NOUN
taxlaw-2851	234	5	on	on	ADP
taxlaw-2851	234	6	different	different	ADJ
taxlaw-2851	234	7	investments	investment	NOUN
taxlaw-2851	234	8	under	under	ADP
taxlaw-2851	234	9	the	the	DET
taxlaw-2851	234	10	house	house	NOUN
taxlaw-2851	234	11	gop	gop	PROPN
taxlaw-2851	234	12	tax	tax	NOUN
taxlaw-2851	234	13	plan	plan	NOUN
taxlaw-2851	234	14	with	with	ADP
taxlaw-2851	234	15	the	the	DET
taxlaw-2851	234	16	metr	metr	NOUN
taxlaw-2851	234	17	under	under	ADP
taxlaw-2851	234	18	current	current	ADJ
taxlaw-2851	234	19	law	law	NOUN
taxlaw-2851	234	20	.	.	PUNCT
taxlaw-2851	235	1	because	because	SCONJ
taxlaw-2851	235	2	the	the	DET
taxlaw-2851	235	3	plan	plan	NOUN
taxlaw-2851	235	4	would	would	AUX
taxlaw-2851	235	5	allow	allow	VERB
taxlaw-2851	235	6	expensing	expense	VERB
taxlaw-2851	235	7	(	(	PUNCT
taxlaw-2851	235	8	i.e.	i.e.	X
taxlaw-2851	235	9	,	,	PUNCT
taxlaw-2851	235	10	immediate	immediate	ADJ
taxlaw-2851	235	11	deduction	deduction	NOUN
taxlaw-2851	235	12	)	)	PUNCT
taxlaw-2851	235	13	of	of	ADP
taxlaw-2851	235	14	all	all	DET
taxlaw-2851	235	15	investment	investment	NOUN
taxlaw-2851	235	16	and	and	CCONJ
taxlaw-2851	235	17	would	would	AUX
taxlaw-2851	235	18	reduce	reduce	VERB
taxlaw-2851	235	19	average	average	ADJ
taxlaw-2851	235	20	individual	individual	ADJ
taxlaw-2851	235	21	-	-	PUNCT
taxlaw-2851	235	22	level	level	NOUN
taxlaw-2851	235	23	taxes	taxis	NOUN
taxlaw-2851	235	24	on	on	ADP
taxlaw-2851	235	25	interest	interest	NOUN
taxlaw-2851	235	26	,	,	PUNCT
taxlaw-2851	235	27	capital	capital	NOUN
taxlaw-2851	235	28	gains	gain	NOUN
taxlaw-2851	235	29	,	,	PUNCT
taxlaw-2851	235	30	and	and	CCONJ
taxlaw-2851	235	31	dividends	dividend	NOUN
taxlaw-2851	235	32	,	,	PUNCT
taxlaw-2851	235	33	metrs	metrs	ADJ
taxlaw-2851	235	34	for	for	ADP
taxlaw-2851	235	35	most	most	ADJ
taxlaw-2851	235	36	new	new	ADJ
taxlaw-2851	235	37	business	business	NOUN
taxlaw-2851	235	38	investment	investment	NOUN
taxlaw-2851	235	39	would	would	AUX
taxlaw-2851	235	40	decrease	decrease	VERB
taxlaw-2851	235	41	significantly	significantly	ADV
taxlaw-2851	235	42	(	(	PUNCT
taxlaw-2851	235	43	table	table	NOUN
taxlaw-2851	235	44	8)	8)	NUM
taxlaw-2851	235	45	.	.	PUNCT
taxlaw-2851	236	1	investments	investment	NOUN
taxlaw-2851	236	2	in	in	ADP
taxlaw-2851	236	3	intellectual	intellectual	ADJ
taxlaw-2851	236	4	property	property	NOUN
taxlaw-2851	236	5	would	would	AUX
taxlaw-2851	236	6	face	face	VERB
taxlaw-2851	236	7	higher	higher	ADV
taxlaw-2851	236	8	metrs	metrs	ADJ
taxlaw-2851	236	9	than	than	ADP
taxlaw-2851	236	10	under	under	ADP
taxlaw-2851	236	11	current	current	ADJ
taxlaw-2851	236	12	law	law	NOUN
taxlaw-2851	236	13	because	because	SCONJ
taxlaw-2851	236	14	business	business	NOUN
taxlaw-2851	236	15	interest	interest	NOUN
taxlaw-2851	236	16	deductions	deduction	NOUN
taxlaw-2851	236	17	would	would	AUX
taxlaw-2851	236	18	be	be	AUX
taxlaw-2851	236	19	disallowed	disallow	VERB
taxlaw-2851	236	20	,	,	PUNCT
taxlaw-2851	236	21	but	but	CCONJ
taxlaw-2851	236	22	intellectual	intellectual	ADJ
taxlaw-2851	236	23	property	property	NOUN
taxlaw-2851	236	24	would	would	AUX
taxlaw-2851	236	25	still	still	ADV
taxlaw-2851	236	26	face	face	VERB
taxlaw-2851	236	27	the	the	DET
taxlaw-2851	236	28	lowest	low	ADJ
taxlaw-2851	236	29	metrs	metrs	ADJ
taxlaw-2851	236	30	of	of	ADP
taxlaw-2851	236	31	any	any	DET
taxlaw-2851	236	32	form	form	NOUN
taxlaw-2851	236	33	of	of	ADP
taxlaw-2851	236	34	investment	investment	NOUN
taxlaw-2851	236	35	because	because	SCONJ
taxlaw-2851	236	36	the	the	DET
taxlaw-2851	236	37	plan	plan	NOUN
taxlaw-2851	236	38	29	29	NUM
taxlaw-2851	236	39	joseph	joseph	PROPN
taxlaw-2851	236	40	rosenberg	rosenberg	PROPN
taxlaw-2851	236	41	&	&	CCONJ
taxlaw-2851	236	42	donald	donald	PROPN
taxlaw-2851	236	43	marron	marron	PROPN
taxlaw-2851	236	44	,	,	PUNCT
taxlaw-2851	236	45	tax	tax	NOUN
taxlaw-2851	236	46	policy	policy	NOUN
taxlaw-2851	236	47	and	and	CCONJ
taxlaw-2851	236	48	investment	investment	NOUN
taxlaw-2851	236	49	by	by	ADP
taxlaw-2851	236	50	startups	startup	NOUN
taxlaw-2851	236	51	and	and	CCONJ
taxlaw-2851	236	52	innovative	innovative	ADJ
taxlaw-2851	236	53	firms	firm	NOUN
taxlaw-2851	236	54	,	,	PUNCT
taxlaw-2851	236	55	tax	tax	NOUN
taxlaw-2851	236	56	policy	policy	NOUN
taxlaw-2851	236	57	ctr	ctr	PROPN
taxlaw-2851	236	58	.	.	PUNCT
taxlaw-2851	237	1	(	(	PUNCT
taxlaw-2851	237	2	feb	feb	PROPN
taxlaw-2851	237	3	.	.	PROPN
taxlaw-2851	237	4	9	9	NUM
taxlaw-2851	237	5	,	,	PUNCT
taxlaw-2851	237	6	2015	2015	NUM
taxlaw-2851	237	7	)	)	PUNCT
taxlaw-2851	237	8	,	,	PUNCT
taxlaw-2851	237	9	http://www.taxpolicycenter.org/uploadedpdf/2000103-tax-policy-andinvestments-by-startups-and-innovative-firms.pdf	http://www.taxpolicycenter.org/uploadedpdf/2000103-tax-policy-andinvestments-by-startups-and-innovative-firms.pdf	X
taxlaw-2851	238	1	[	[	X
taxlaw-2851	238	2	perma.cc/umk4-9fwa	perma.cc/umk4-9fwa	NOUN
taxlaw-2851	238	3	]	]	X
taxlaw-2851	238	4	.	.	PUNCT
taxlaw-2851	239	1	2017	2017	NUM
taxlaw-2851	239	2	]	]	PUNCT
taxlaw-2851	239	3	an	an	DET
taxlaw-2851	239	4	analysis	analysis	NOUN
taxlaw-2851	239	5	of	of	ADP
taxlaw-2851	239	6	the	the	DET
taxlaw-2851	239	7	house	house	NOUN
taxlaw-2851	239	8	gop	gop	PROPN
taxlaw-2851	239	9	tax	tax	NOUN
taxlaw-2851	239	10	plan	plan	NOUN
taxlaw-2851	239	11	279	279	NUM
taxlaw-2851	239	12	would	would	AUX
taxlaw-2851	239	13	retain	retain	VERB
taxlaw-2851	239	14	the	the	DET
taxlaw-2851	239	15	research	research	NOUN
taxlaw-2851	239	16	and	and	CCONJ
taxlaw-2851	239	17	experimentation	experimentation	NOUN
taxlaw-2851	239	18	credit	credit	NOUN
taxlaw-2851	239	19	.	.	PUNCT
taxlaw-2851	240	1	business	business	NOUN
taxlaw-2851	240	2	investments	investment	NOUN
taxlaw-2851	240	3	financed	finance	VERB
taxlaw-2851	240	4	by	by	ADP
taxlaw-2851	240	5	debt	debt	NOUN
taxlaw-2851	240	6	would	would	AUX
taxlaw-2851	240	7	face	face	VERB
taxlaw-2851	240	8	higher	high	ADJ
taxlaw-2851	240	9	effective	effective	ADJ
taxlaw-2851	240	10	tax	tax	NOUN
taxlaw-2851	240	11	rates	rate	NOUN
taxlaw-2851	240	12	than	than	ADP
taxlaw-2851	240	13	under	under	ADP
taxlaw-2851	240	14	current	current	ADJ
taxlaw-2851	240	15	law	law	NOUN
taxlaw-2851	240	16	,	,	PUNCT
taxlaw-2851	240	17	because	because	SCONJ
taxlaw-2851	240	18	the	the	DET
taxlaw-2851	240	19	loss	loss	NOUN
taxlaw-2851	240	20	of	of	ADP
taxlaw-2851	240	21	interest	interest	NOUN
taxlaw-2851	240	22	deductibility	deductibility	NOUN
taxlaw-2851	240	23	would	would	AUX
taxlaw-2851	240	24	exceed	exceed	VERB
taxlaw-2851	240	25	the	the	DET
taxlaw-2851	240	26	benefit	benefit	NOUN
taxlaw-2851	240	27	of	of	ADP
taxlaw-2851	240	28	expensing	expense	VERB
taxlaw-2851	240	29	.	.	PUNCT
taxlaw-2851	241	1	overall	overall	ADV
taxlaw-2851	241	2	,	,	PUNCT
taxlaw-2851	241	3	the	the	DET
taxlaw-2851	241	4	plan	plan	NOUN
taxlaw-2851	241	5	would	would	AUX
taxlaw-2851	241	6	lower	lower	VERB
taxlaw-2851	241	7	metrs	metrs	ADJ
taxlaw-2851	241	8	,	,	PUNCT
taxlaw-2851	241	9	making	make	VERB
taxlaw-2851	241	10	investment	investment	NOUN
taxlaw-2851	241	11	more	more	ADV
taxlaw-2851	241	12	attractive	attractive	ADJ
taxlaw-2851	241	13	,	,	PUNCT
taxlaw-2851	241	14	and	and	CCONJ
taxlaw-2851	241	15	would	would	AUX
taxlaw-2851	241	16	eliminate	eliminate	VERB
taxlaw-2851	241	17	the	the	DET
taxlaw-2851	241	18	tax	tax	NOUN
taxlaw-2851	241	19	advantage	advantage	NOUN
taxlaw-2851	241	20	for	for	ADP
taxlaw-2851	241	21	debtover	debtover	PROPN
taxlaw-2851	241	22	equity	equity	NOUN
taxlaw-2851	241	23	-	-	PUNCT
taxlaw-2851	241	24	financed	finance	VERB
taxlaw-2851	241	25	investments	investment	NOUN
taxlaw-2851	241	26	,	,	PUNCT
taxlaw-2851	241	27	which	which	PRON
taxlaw-2851	241	28	could	could	AUX
taxlaw-2851	241	29	reduce	reduce	VERB
taxlaw-2851	241	30	corporate	corporate	ADJ
taxlaw-2851	241	31	leverage	leverage	NOUN
taxlaw-2851	241	32	.	.	PUNCT
taxlaw-2851	242	1	although	although	SCONJ
taxlaw-2851	242	2	the	the	DET
taxlaw-2851	242	3	house	house	NOUN
taxlaw-2851	242	4	gop	gop	PROPN
taxlaw-2851	242	5	tax	tax	NOUN
taxlaw-2851	242	6	plan	plan	NOUN
taxlaw-2851	242	7	would	would	AUX
taxlaw-2851	242	8	improve	improve	VERB
taxlaw-2851	242	9	incentives	incentive	NOUN
taxlaw-2851	242	10	to	to	PART
taxlaw-2851	242	11	save	save	VERB
taxlaw-2851	242	12	and	and	CCONJ
taxlaw-2851	242	13	invest	invest	VERB
taxlaw-2851	242	14	,	,	PUNCT
taxlaw-2851	242	15	it	it	PRON
taxlaw-2851	242	16	would	would	AUX
taxlaw-2851	242	17	also	also	ADV
taxlaw-2851	242	18	substantially	substantially	ADV
taxlaw-2851	242	19	increase	increase	VERB
taxlaw-2851	242	20	budget	budget	NOUN
taxlaw-2851	242	21	deficits	deficit	NOUN
taxlaw-2851	242	22	unless	unless	SCONJ
taxlaw-2851	242	23	offset	offset	VERB
taxlaw-2851	242	24	by	by	ADP
taxlaw-2851	242	25	spending	spending	NOUN
taxlaw-2851	242	26	cuts	cut	NOUN
taxlaw-2851	242	27	,	,	PUNCT
taxlaw-2851	242	28	resulting	result	VERB
taxlaw-2851	242	29	in	in	ADP
taxlaw-2851	242	30	higher	high	ADJ
taxlaw-2851	242	31	interest	interest	NOUN
taxlaw-2851	242	32	rates	rate	NOUN
taxlaw-2851	242	33	that	that	PRON
taxlaw-2851	242	34	would	would	AUX
taxlaw-2851	242	35	crowd	crowd	VERB
taxlaw-2851	242	36	out	out	ADP
taxlaw-2851	242	37	investment	investment	NOUN
taxlaw-2851	242	38	.	.	PUNCT
taxlaw-2851	243	1	while	while	SCONJ
taxlaw-2851	243	2	the	the	DET
taxlaw-2851	243	3	plan	plan	NOUN
taxlaw-2851	243	4	would	would	AUX
taxlaw-2851	243	5	initially	initially	ADV
taxlaw-2851	243	6	increase	increase	VERB
taxlaw-2851	243	7	investment	investment	NOUN
taxlaw-2851	243	8	,	,	PUNCT
taxlaw-2851	243	9	rising	rise	VERB
taxlaw-2851	243	10	interest	interest	NOUN
taxlaw-2851	243	11	rates	rate	NOUN
taxlaw-2851	243	12	would	would	AUX
taxlaw-2851	243	13	eventually	eventually	ADV
taxlaw-2851	243	14	decrease	decrease	VERB
taxlaw-2851	243	15	investment	investment	NOUN
taxlaw-2851	243	16	below	below	ADP
taxlaw-2851	243	17	baseline	baseline	NOUN
taxlaw-2851	243	18	levels	level	NOUN
taxlaw-2851	243	19	in	in	ADP
taxlaw-2851	243	20	later	later	ADJ
taxlaw-2851	243	21	years	year	NOUN
taxlaw-2851	243	22	.	.	PUNCT
taxlaw-2851	244	1	280	280	NUM
taxlaw-2851	244	2	columbia	columbia	PROPN
taxlaw-2851	244	3	journal	journal	PROPN
taxlaw-2851	244	4	of	of	ADP
taxlaw-2851	244	5	tax	tax	NOUN
taxlaw-2851	244	6	law	law	NOUN
taxlaw-2851	244	7	[	[	X
taxlaw-2851	244	8	vol.8:257	vol.8:257	PROPN
taxlaw-2851	244	9	d.	d.	PROPN
taxlaw-2851	244	10	impact	impact	PROPN
taxlaw-2851	244	11	on	on	ADP
taxlaw-2851	244	12	labor	labor	NOUN
taxlaw-2851	244	13	supply	supply	NOUN
taxlaw-2851	244	14	the	the	DET
taxlaw-2851	244	15	house	house	PROPN
taxlaw-2851	244	16	gop	gop	PROPN
taxlaw-2851	244	17	tax	tax	NOUN
taxlaw-2851	244	18	plan	plan	NOUN
taxlaw-2851	244	19	would	would	AUX
taxlaw-2851	244	20	reduce	reduce	VERB
taxlaw-2851	244	21	effective	effective	ADJ
taxlaw-2851	244	22	tax	tax	NOUN
taxlaw-2851	244	23	rates	rate	NOUN
taxlaw-2851	244	24	on	on	ADP
taxlaw-2851	244	25	labor	labor	NOUN
taxlaw-2851	244	26	income	income	NOUN
taxlaw-2851	244	27	(	(	PUNCT
taxlaw-2851	244	28	i.e.	i.e.	X
taxlaw-2851	244	29	,	,	PUNCT
taxlaw-2851	244	30	wages	wage	NOUN
taxlaw-2851	244	31	and	and	CCONJ
taxlaw-2851	244	32	salaries	salary	NOUN
taxlaw-2851	244	33	for	for	ADP
taxlaw-2851	244	34	employees	employee	NOUN
taxlaw-2851	244	35	and	and	CCONJ
taxlaw-2851	244	36	selfemployment	selfemployment	NOUN
taxlaw-2851	244	37	income	income	NOUN
taxlaw-2851	244	38	for	for	ADP
taxlaw-2851	244	39	others	other	NOUN
taxlaw-2851	244	40	)	)	PUNCT
taxlaw-2851	244	41	.	.	PUNCT
taxlaw-2851	245	1	effective	effective	ADJ
taxlaw-2851	245	2	marginal	marginal	ADJ
taxlaw-2851	245	3	tax	tax	NOUN
taxlaw-2851	245	4	rates	rate	NOUN
taxlaw-2851	245	5	on	on	ADP
taxlaw-2851	245	6	labor	labor	NOUN
taxlaw-2851	245	7	income	income	NOUN
taxlaw-2851	245	8	would	would	AUX
taxlaw-2851	245	9	be	be	AUX
taxlaw-2851	245	10	reduced	reduce	VERB
taxlaw-2851	245	11	by	by	ADP
taxlaw-2851	245	12	an	an	DET
taxlaw-2851	245	13	average	average	NOUN
taxlaw-2851	245	14	of	of	ADP
taxlaw-2851	245	15	about	about	ADV
taxlaw-2851	245	16	2	2	NUM
taxlaw-2851	245	17	percentage	percentage	NOUN
taxlaw-2851	245	18	points	point	NOUN
taxlaw-2851	245	19	and	and	CCONJ
taxlaw-2851	245	20	by	by	ADP
taxlaw-2851	245	21	over	over	ADP
taxlaw-2851	245	22	7	7	NUM
taxlaw-2851	245	23	percentage	percentage	NOUN
taxlaw-2851	245	24	points	point	NOUN
taxlaw-2851	245	25	for	for	ADP
taxlaw-2851	245	26	the	the	DET
taxlaw-2851	245	27	top	top	ADJ
taxlaw-2851	245	28	0.1	0.1	NUM
taxlaw-2851	245	29	percent	percent	NOUN
taxlaw-2851	245	30	(	(	PUNCT
taxlaw-2851	245	31	table	table	NOUN
taxlaw-2851	245	32	9	9	NUM
taxlaw-2851	245	33	)	)	PUNCT
taxlaw-2851	245	34	.	.	PUNCT
taxlaw-2851	246	1	in	in	ADP
taxlaw-2851	246	2	combination	combination	NOUN
taxlaw-2851	246	3	with	with	ADP
taxlaw-2851	246	4	increased	increase	VERB
taxlaw-2851	246	5	investment	investment	NOUN
taxlaw-2851	246	6	,	,	PUNCT
taxlaw-2851	246	7	which	which	PRON
taxlaw-2851	246	8	raises	raise	VERB
taxlaw-2851	246	9	worker	worker	NOUN
taxlaw-2851	246	10	productivity	productivity	NOUN
taxlaw-2851	246	11	and	and	CCONJ
taxlaw-2851	246	12	wages	wage	NOUN
taxlaw-2851	246	13	,	,	PUNCT
taxlaw-2851	246	14	these	these	DET
taxlaw-2851	246	15	effects	effect	NOUN
taxlaw-2851	246	16	would	would	AUX
taxlaw-2851	246	17	initially	initially	ADV
taxlaw-2851	246	18	raise	raise	VERB
taxlaw-2851	246	19	labor	labor	NOUN
taxlaw-2851	246	20	supply	supply	NOUN
taxlaw-2851	246	21	.	.	PUNCT
taxlaw-2851	247	1	over	over	ADP
taxlaw-2851	247	2	time	time	NOUN
taxlaw-2851	247	3	,	,	PUNCT
taxlaw-2851	247	4	however	however	ADV
taxlaw-2851	247	5	,	,	PUNCT
taxlaw-2851	247	6	because	because	SCONJ
taxlaw-2851	247	7	the	the	DET
taxlaw-2851	247	8	plan	plan	NOUN
taxlaw-2851	247	9	would	would	AUX
taxlaw-2851	247	10	eventually	eventually	ADV
taxlaw-2851	247	11	reduce	reduce	VERB
taxlaw-2851	247	12	investment	investment	NOUN
taxlaw-2851	247	13	and	and	CCONJ
taxlaw-2851	247	14	the	the	DET
taxlaw-2851	247	15	capital	capital	NOUN
taxlaw-2851	247	16	stock	stock	NOUN
taxlaw-2851	247	17	,	,	PUNCT
taxlaw-2851	247	18	it	it	PRON
taxlaw-2851	247	19	would	would	AUX
taxlaw-2851	247	20	also	also	ADV
taxlaw-2851	247	21	ultimately	ultimately	ADV
taxlaw-2851	247	22	depress	depress	VERB
taxlaw-2851	247	23	pretax	pretax	ADJ
taxlaw-2851	247	24	wages	wage	NOUN
taxlaw-2851	247	25	and	and	CCONJ
taxlaw-2851	247	26	reduce	reduce	VERB
taxlaw-2851	247	27	labor	labor	NOUN
taxlaw-2851	247	28	supply	supply	NOUN
taxlaw-2851	247	29	.	.	PUNCT
taxlaw-2851	248	1	2017	2017	NUM
taxlaw-2851	248	2	]	]	PUNCT
taxlaw-2851	248	3	an	an	DET
taxlaw-2851	248	4	analysis	analysis	NOUN
taxlaw-2851	248	5	of	of	ADP
taxlaw-2851	248	6	the	the	DET
taxlaw-2851	248	7	house	house	NOUN
taxlaw-2851	248	8	gop	gop	PROPN
taxlaw-2851	248	9	tax	tax	NOUN
taxlaw-2851	248	10	plan	plan	NOUN
taxlaw-2851	248	11	281	281	NUM
taxlaw-2851	248	12	e.	e.	PROPN
taxlaw-2851	248	13	long	long	ADV
taxlaw-2851	248	14	-	-	PUNCT
taxlaw-2851	248	15	run	run	VERB
taxlaw-2851	248	16	impact	impact	NOUN
taxlaw-2851	248	17	on	on	ADP
taxlaw-2851	248	18	output	output	NOUN
taxlaw-2851	248	19	and	and	CCONJ
taxlaw-2851	248	20	revenues	revenue	NOUN
taxlaw-2851	248	21	the	the	DET
taxlaw-2851	248	22	pwbm	pwbm	PROPN
taxlaw-2851	248	23	estimates	estimate	VERB
taxlaw-2851	248	24	that	that	SCONJ
taxlaw-2851	248	25	the	the	DET
taxlaw-2851	248	26	house	house	PROPN
taxlaw-2851	248	27	gop	gop	PROPN
taxlaw-2851	248	28	tax	tax	NOUN
taxlaw-2851	248	29	plan	plan	NOUN
taxlaw-2851	248	30	’s	’s	PART
taxlaw-2851	248	31	effects	effect	NOUN
taxlaw-2851	248	32	on	on	ADP
taxlaw-2851	248	33	investment	investment	NOUN
taxlaw-2851	248	34	and	and	CCONJ
taxlaw-2851	248	35	labor	labor	NOUN
taxlaw-2851	248	36	supply	supply	NOUN
taxlaw-2851	248	37	would	would	AUX
taxlaw-2851	248	38	boost	boost	VERB
taxlaw-2851	248	39	gdp	gdp	NOUN
taxlaw-2851	248	40	by	by	ADP
taxlaw-2851	248	41	0.9	0.9	NUM
taxlaw-2851	248	42	percent	percent	NOUN
taxlaw-2851	248	43	in	in	ADP
taxlaw-2851	248	44	2017	2017	NUM
taxlaw-2851	248	45	,	,	PUNCT
taxlaw-2851	248	46	but	but	CCONJ
taxlaw-2851	248	47	would	would	AUX
taxlaw-2851	248	48	reduce	reduce	VERB
taxlaw-2851	248	49	gdp	gdp	NOUN
taxlaw-2851	248	50	by	by	ADP
taxlaw-2851	248	51	0.5	0.5	NUM
taxlaw-2851	248	52	percent	percent	NOUN
taxlaw-2851	248	53	in	in	ADP
taxlaw-2851	248	54	2026	2026	NUM
taxlaw-2851	248	55	and	and	CCONJ
taxlaw-2851	248	56	by	by	ADP
taxlaw-2851	248	57	2.6	2.6	NUM
taxlaw-2851	248	58	percent	percent	NOUN
taxlaw-2851	248	59	in	in	ADP
taxlaw-2851	248	60	2036	2036	NUM
taxlaw-2851	248	61	(	(	PUNCT
taxlaw-2851	248	62	table	table	NOUN
taxlaw-2851	248	63	6	6	NUM
taxlaw-2851	248	64	)	)	PUNCT
taxlaw-2851	248	65	.	.	PUNCT
taxlaw-2851	249	1	those	those	DET
taxlaw-2851	249	2	economic	economic	ADJ
taxlaw-2851	249	3	effects	effect	NOUN
taxlaw-2851	249	4	would	would	AUX
taxlaw-2851	249	5	in	in	ADP
taxlaw-2851	249	6	turn	turn	VERB
taxlaw-2851	249	7	alter	alter	PROPN
taxlaw-2851	249	8	revenues	revenue	NOUN
taxlaw-2851	249	9	,	,	PUNCT
taxlaw-2851	249	10	increasing	increase	VERB
taxlaw-2851	249	11	them	they	PRON
taxlaw-2851	249	12	by	by	ADP
taxlaw-2851	249	13	$	$	SYM
taxlaw-2851	249	14	49.6	49.6	NUM
taxlaw-2851	249	15	billion	billion	NUM
taxlaw-2851	249	16	in	in	ADP
taxlaw-2851	249	17	2017	2017	NUM
taxlaw-2851	249	18	and	and	CCONJ
taxlaw-2851	249	19	by	by	ADP
taxlaw-2851	249	20	$	$	SYM
taxlaw-2851	249	21	64.0	64.0	NUM
taxlaw-2851	249	22	billion	billion	NUM
taxlaw-2851	249	23	between	between	ADP
taxlaw-2851	249	24	2017	2017	NUM
taxlaw-2851	249	25	and	and	CCONJ
taxlaw-2851	249	26	2026	2026	NUM
taxlaw-2851	249	27	,	,	PUNCT
taxlaw-2851	249	28	but	but	CCONJ
taxlaw-2851	249	29	reducing	reduce	VERB
taxlaw-2851	249	30	them	they	PRON
taxlaw-2851	249	31	by	by	ADP
taxlaw-2851	249	32	$	$	SYM
taxlaw-2851	249	33	1.1	1.1	NUM
taxlaw-2851	249	34	trillion	trillion	NUM
taxlaw-2851	249	35	between	between	ADP
taxlaw-2851	249	36	2027	2027	NUM
taxlaw-2851	249	37	and	and	CCONJ
taxlaw-2851	249	38	2036	2036	NUM
taxlaw-2851	249	39	(	(	PUNCT
taxlaw-2851	249	40	table	table	NOUN
taxlaw-2851	249	41	2	2	NUM
taxlaw-2851	249	42	)	)	PUNCT
taxlaw-2851	249	43	.	.	PUNCT
taxlaw-2851	250	1	taking	take	VERB
taxlaw-2851	250	2	into	into	ADP
taxlaw-2851	250	3	account	account	NOUN
taxlaw-2851	250	4	the	the	DET
taxlaw-2851	250	5	dynamic	dynamic	ADJ
taxlaw-2851	250	6	effects	effect	NOUN
taxlaw-2851	250	7	on	on	ADP
taxlaw-2851	250	8	gdp	gdp	NOUN
taxlaw-2851	250	9	and	and	CCONJ
taxlaw-2851	250	10	revenues	revenue	NOUN
taxlaw-2851	250	11	from	from	ADP
taxlaw-2851	250	12	the	the	DET
taxlaw-2851	250	13	pwbm	pwbm	NOUN
taxlaw-2851	250	14	,	,	PUNCT
taxlaw-2851	250	15	the	the	DET
taxlaw-2851	250	16	plan	plan	NOUN
taxlaw-2851	250	17	would	would	AUX
taxlaw-2851	250	18	increase	increase	VERB
taxlaw-2851	250	19	debt	debt	NOUN
taxlaw-2851	250	20	by	by	ADP
taxlaw-2851	250	21	13.2	13.2	NUM
taxlaw-2851	250	22	percent	percent	NOUN
taxlaw-2851	250	23	of	of	ADP
taxlaw-2851	250	24	gdp	gdp	NOUN
taxlaw-2851	250	25	by	by	ADP
taxlaw-2851	250	26	2026	2026	NUM
taxlaw-2851	250	27	and	and	CCONJ
taxlaw-2851	250	28	by	by	ADP
taxlaw-2851	250	29	22.7	22.7	NUM
taxlaw-2851	250	30	percent	percent	NOUN
taxlaw-2851	250	31	of	of	ADP
taxlaw-2851	250	32	gdp	gdp	NOUN
taxlaw-2851	250	33	by	by	ADP
taxlaw-2851	250	34	2036	2036	NUM
taxlaw-2851	250	35	(	(	PUNCT
taxlaw-2851	250	36	table	table	NOUN
taxlaw-2851	250	37	3	3	NUM
taxlaw-2851	250	38	)	)	PUNCT
taxlaw-2851	250	39	.	.	PUNCT
taxlaw-2851	251	1	the	the	DET
taxlaw-2851	251	2	impact	impact	NOUN
taxlaw-2851	251	3	on	on	ADP
taxlaw-2851	251	4	the	the	DET
taxlaw-2851	251	5	ratio	ratio	NOUN
taxlaw-2851	251	6	of	of	ADP
taxlaw-2851	251	7	debt	debt	NOUN
taxlaw-2851	251	8	to	to	ADP
taxlaw-2851	251	9	gdp	gdp	NOUN
taxlaw-2851	251	10	is	be	AUX
taxlaw-2851	251	11	lower	low	ADJ
taxlaw-2851	251	12	in	in	ADP
taxlaw-2851	251	13	2026	2026	NUM
taxlaw-2851	251	14	,	,	PUNCT
taxlaw-2851	251	15	but	but	CCONJ
taxlaw-2851	251	16	higher	high	ADJ
taxlaw-2851	251	17	in	in	ADP
taxlaw-2851	251	18	2036	2036	NUM
taxlaw-2851	251	19	,	,	PUNCT
taxlaw-2851	251	20	than	than	SCONJ
taxlaw-2851	251	21	projected	project	VERB
taxlaw-2851	251	22	in	in	ADP
taxlaw-2851	251	23	tpc	tpc	PROPN
taxlaw-2851	251	24	’s	’s	PART
taxlaw-2851	251	25	conventional	conventional	ADJ
taxlaw-2851	251	26	estimates	estimate	NOUN
taxlaw-2851	251	27	.	.	PUNCT
taxlaw-2851	252	1	f.	f.	PROPN
taxlaw-2851	252	2	sensitivity	sensitivity	PROPN
taxlaw-2851	252	3	of	of	ADP
taxlaw-2851	252	4	macro	macro	ADJ
taxlaw-2851	252	5	estimates	estimate	NOUN
taxlaw-2851	252	6	to	to	PART
taxlaw-2851	252	7	assumptions	assumption	VERB
taxlaw-2851	252	8	macroeconomic	macroeconomic	ADJ
taxlaw-2851	252	9	models	model	NOUN
taxlaw-2851	252	10	are	be	AUX
taxlaw-2851	252	11	sensitive	sensitive	ADJ
taxlaw-2851	252	12	to	to	ADP
taxlaw-2851	252	13	assumptions	assumption	NOUN
taxlaw-2851	252	14	about	about	ADP
taxlaw-2851	252	15	how	how	SCONJ
taxlaw-2851	252	16	individuals	individual	NOUN
taxlaw-2851	252	17	respond	respond	VERB
taxlaw-2851	252	18	to	to	ADP
taxlaw-2851	252	19	incentives	incentive	NOUN
taxlaw-2851	252	20	,	,	PUNCT
taxlaw-2851	252	21	the	the	DET
taxlaw-2851	252	22	operation	operation	NOUN
taxlaw-2851	252	23	of	of	ADP
taxlaw-2851	252	24	world	world	NOUN
taxlaw-2851	252	25	capital	capital	NOUN
taxlaw-2851	252	26	markets	market	NOUN
taxlaw-2851	252	27	,	,	PUNCT
taxlaw-2851	252	28	and	and	CCONJ
taxlaw-2851	252	29	other	other	ADJ
taxlaw-2851	252	30	government	government	NOUN
taxlaw-2851	252	31	policies	policy	NOUN
taxlaw-2851	252	32	.	.	PUNCT
taxlaw-2851	253	1	different	different	ADJ
taxlaw-2851	253	2	types	type	NOUN
taxlaw-2851	253	3	of	of	ADP
taxlaw-2851	253	4	models	model	NOUN
taxlaw-2851	253	5	also	also	ADV
taxlaw-2851	253	6	can	can	AUX
taxlaw-2851	253	7	produce	produce	VERB
taxlaw-2851	253	8	very	very	ADV
taxlaw-2851	253	9	different	different	ADJ
taxlaw-2851	253	10	estimates	estimate	NOUN
taxlaw-2851	253	11	.	.	PUNCT
taxlaw-2851	254	1	the	the	DET
taxlaw-2851	254	2	pwbm	pwbm	PROPN
taxlaw-2851	254	3	allows	allow	VERB
taxlaw-2851	254	4	users	user	NOUN
taxlaw-2851	254	5	to	to	PART
taxlaw-2851	254	6	see	see	VERB
taxlaw-2851	254	7	how	how	SCONJ
taxlaw-2851	254	8	different	different	ADJ
taxlaw-2851	254	9	assumptions	assumption	NOUN
taxlaw-2851	254	10	change	change	VERB
taxlaw-2851	254	11	the	the	DET
taxlaw-2851	254	12	model	model	NOUN
taxlaw-2851	254	13	’s	’s	PART
taxlaw-2851	254	14	estimates.30	estimates.30	NOUN
taxlaw-2851	254	15	for	for	ADP
taxlaw-2851	254	16	example	example	NOUN
taxlaw-2851	254	17	,	,	PUNCT
taxlaw-2851	254	18	compared	compare	VERB
taxlaw-2851	254	19	with	with	ADP
taxlaw-2851	254	20	the	the	DET
taxlaw-2851	254	21	baseline	baseline	NOUN
taxlaw-2851	254	22	before	before	ADP
taxlaw-2851	254	23	incorporating	incorporate	VERB
taxlaw-2851	254	24	30	30	NUM
taxlaw-2851	254	25	a	a	DET
taxlaw-2851	254	26	user	user	NOUN
taxlaw-2851	254	27	interface	interface	NOUN
taxlaw-2851	254	28	to	to	ADP
taxlaw-2851	254	29	the	the	DET
taxlaw-2851	254	30	pwbm	pwbm	NOUN
taxlaw-2851	254	31	is	be	AUX
taxlaw-2851	254	32	available	available	ADJ
taxlaw-2851	254	33	here	here	ADV
taxlaw-2851	254	34	:	:	PUNCT
taxlaw-2851	254	35	http://www.budgetmodel.wharton.upenn.edu/tax-policy-2/	http://www.budgetmodel.wharton.upenn.edu/tax-policy-2/	NOUN
taxlaw-2851	254	36	[	[	X
taxlaw-2851	254	37	perma.cc/ccn45m4j	perma.cc/ccn45m4j	X
taxlaw-2851	254	38	]	]	X
taxlaw-2851	254	39	.	.	PUNCT
taxlaw-2851	255	1	users	user	NOUN
taxlaw-2851	255	2	may	may	AUX
taxlaw-2851	255	3	alter	alter	VERB
taxlaw-2851	255	4	assumptions	assumption	NOUN
taxlaw-2851	255	5	and	and	CCONJ
taxlaw-2851	255	6	see	see	VERB
taxlaw-2851	255	7	effects	effect	NOUN
taxlaw-2851	255	8	on	on	ADP
taxlaw-2851	255	9	gdp	gdp	PROPN
taxlaw-2851	255	10	,	,	PUNCT
taxlaw-2851	255	11	employment	employment	NOUN
taxlaw-2851	255	12	,	,	PUNCT
taxlaw-2851	255	13	capital	capital	NOUN
taxlaw-2851	255	14	stock	stock	NOUN
taxlaw-2851	255	15	,	,	PUNCT
taxlaw-2851	255	16	etc	etc	X
taxlaw-2851	255	17	.	.	X
taxlaw-2851	255	18	282	282	NUM
taxlaw-2851	255	19	columbia	columbia	PROPN
taxlaw-2851	255	20	journal	journal	PROPN
taxlaw-2851	255	21	of	of	ADP
taxlaw-2851	255	22	tax	tax	NOUN
taxlaw-2851	255	23	law	law	NOUN
taxlaw-2851	256	1	[	[	X
taxlaw-2851	256	2	vol.8:257	vol.8:257	ADP
taxlaw-2851	256	3	macroeconomic	macroeconomic	ADJ
taxlaw-2851	256	4	response	response	NOUN
taxlaw-2851	256	5	(	(	PUNCT
taxlaw-2851	256	6	labeled	label	VERB
taxlaw-2851	256	7	“	"	PUNCT
taxlaw-2851	256	8	pre	pre	ADJ
taxlaw-2851	256	9	-	-	ADJ
taxlaw-2851	256	10	policy	policy	ADJ
taxlaw-2851	256	11	baseline	baseline	NOUN
taxlaw-2851	256	12	”	"	PUNCT
taxlaw-2851	256	13	in	in	ADP
taxlaw-2851	256	14	figure	figure	NOUN
taxlaw-2851	256	15	1	1	NUM
taxlaw-2851	256	16	)	)	PUNCT
taxlaw-2851	256	17	,	,	PUNCT
taxlaw-2851	256	18	the	the	DET
taxlaw-2851	256	19	pwbm	pwbm	NOUN
taxlaw-2851	256	20	’s	’s	PART
taxlaw-2851	256	21	baseline	baseline	PROPN
taxlaw-2851	256	22	estimates	estimate	NOUN
taxlaw-2851	256	23	(	(	PUNCT
taxlaw-2851	256	24	labeled	label	VERB
taxlaw-2851	256	25	“	"	PUNCT
taxlaw-2851	256	26	dynamic	dynamic	ADJ
taxlaw-2851	256	27	”	"	PUNCT
taxlaw-2851	256	28	)	)	PUNCT
taxlaw-2851	256	29	show	show	VERB
taxlaw-2851	256	30	gdp	gdp	NOUN
taxlaw-2851	256	31	rising	rise	VERB
taxlaw-2851	256	32	in	in	ADP
taxlaw-2851	256	33	the	the	DET
taxlaw-2851	256	34	short	short	ADJ
taxlaw-2851	256	35	run	run	NOUN
taxlaw-2851	256	36	before	before	ADP
taxlaw-2851	256	37	eventually	eventually	ADV
taxlaw-2851	256	38	returning	return	VERB
taxlaw-2851	256	39	to	to	ADP
taxlaw-2851	256	40	the	the	DET
taxlaw-2851	256	41	pre	pre	ADJ
taxlaw-2851	256	42	-	-	ADJ
taxlaw-2851	256	43	policy	policy	ADJ
taxlaw-2851	256	44	level	level	NOUN
taxlaw-2851	256	45	and	and	CCONJ
taxlaw-2851	256	46	then	then	ADV
taxlaw-2851	256	47	falling	fall	VERB
taxlaw-2851	256	48	below	below	ADP
taxlaw-2851	256	49	the	the	DET
taxlaw-2851	256	50	pre	pre	ADJ
taxlaw-2851	256	51	-	-	ADJ
taxlaw-2851	256	52	policy	policy	ADJ
taxlaw-2851	256	53	baseline	baseline	NOUN
taxlaw-2851	256	54	.	.	PUNCT
taxlaw-2851	257	1	the	the	DET
taxlaw-2851	257	2	best	good	ADJ
taxlaw-2851	257	3	case	case	NOUN
taxlaw-2851	257	4	scenario	scenario	NOUN
taxlaw-2851	257	5	for	for	ADP
taxlaw-2851	257	6	a	a	DET
taxlaw-2851	257	7	large	large	ADJ
taxlaw-2851	257	8	and	and	CCONJ
taxlaw-2851	257	9	sustained	sustained	ADJ
taxlaw-2851	257	10	supply	supply	NOUN
taxlaw-2851	257	11	-	-	PUNCT
taxlaw-2851	257	12	side	side	NOUN
taxlaw-2851	257	13	response	response	NOUN
taxlaw-2851	257	14	is	be	AUX
taxlaw-2851	257	15	one	one	NUM
taxlaw-2851	257	16	in	in	ADP
taxlaw-2851	257	17	which	which	PRON
taxlaw-2851	257	18	capital	capital	NOUN
taxlaw-2851	257	19	markets	market	NOUN
taxlaw-2851	257	20	are	be	AUX
taxlaw-2851	257	21	open	open	ADJ
taxlaw-2851	257	22	and	and	CCONJ
taxlaw-2851	257	23	u.s	u.s	PROPN
taxlaw-2851	257	24	.	.	PROPN
taxlaw-2851	257	25	deficits	deficit	NOUN
taxlaw-2851	257	26	do	do	AUX
taxlaw-2851	257	27	not	not	PART
taxlaw-2851	257	28	affect	affect	VERB
taxlaw-2851	257	29	the	the	DET
taxlaw-2851	257	30	interest	interest	NOUN
taxlaw-2851	257	31	rates	rate	NOUN
taxlaw-2851	257	32	facing	face	VERB
taxlaw-2851	257	33	investors	investor	NOUN
taxlaw-2851	257	34	,	,	PUNCT
taxlaw-2851	257	35	which	which	PRON
taxlaw-2851	257	36	are	be	AUX
taxlaw-2851	257	37	solely	solely	ADV
taxlaw-2851	257	38	determined	determined	ADJ
taxlaw-2851	257	39	on	on	ADP
taxlaw-2851	257	40	world	world	NOUN
taxlaw-2851	257	41	markets.31	markets.31	PROPN
taxlaw-2851	257	42	for	for	ADP
taxlaw-2851	257	43	the	the	DET
taxlaw-2851	257	44	“	"	PUNCT
taxlaw-2851	257	45	optimistic	optimistic	ADJ
taxlaw-2851	257	46	”	"	PUNCT
taxlaw-2851	257	47	scenario	scenario	NOUN
taxlaw-2851	257	48	in	in	ADP
taxlaw-2851	257	49	figure	figure	NOUN
taxlaw-2851	257	50	1	1	NUM
taxlaw-2851	257	51	,	,	PUNCT
taxlaw-2851	257	52	we	we	PRON
taxlaw-2851	257	53	assume	assume	VERB
taxlaw-2851	257	54	100	100	NUM
taxlaw-2851	257	55	percent	percent	NOUN
taxlaw-2851	257	56	openness	openness	NOUN
taxlaw-2851	257	57	and	and	CCONJ
taxlaw-2851	257	58	that	that	SCONJ
taxlaw-2851	257	59	labor	labor	NOUN
taxlaw-2851	257	60	supply	supply	NOUN
taxlaw-2851	257	61	and	and	CCONJ
taxlaw-2851	257	62	savings	saving	NOUN
taxlaw-2851	257	63	are	be	AUX
taxlaw-2851	257	64	very	very	ADV
taxlaw-2851	257	65	responsive	responsive	ADJ
taxlaw-2851	257	66	to	to	ADP
taxlaw-2851	257	67	wages	wage	NOUN
taxlaw-2851	257	68	and	and	CCONJ
taxlaw-2851	257	69	interest	interest	NOUN
taxlaw-2851	257	70	rates	rate	NOUN
taxlaw-2851	257	71	(	(	PUNCT
taxlaw-2851	257	72	represented	represent	VERB
taxlaw-2851	257	73	by	by	ADP
taxlaw-2851	257	74	elasticities	elasticity	NOUN
taxlaw-2851	257	75	of	of	ADP
taxlaw-2851	257	76	1	1	NUM
taxlaw-2851	257	77	,	,	PUNCT
taxlaw-2851	257	78	compared	compare	VERB
taxlaw-2851	257	79	with	with	ADP
taxlaw-2851	257	80	0.5	0.5	NUM
taxlaw-2851	257	81	in	in	ADP
taxlaw-2851	257	82	the	the	DET
taxlaw-2851	257	83	baseline	baseline	NOUN
taxlaw-2851	257	84	)	)	PUNCT
taxlaw-2851	257	85	.	.	PUNCT
taxlaw-2851	258	1	gdp	gdp	NOUN
taxlaw-2851	258	2	under	under	ADP
taxlaw-2851	258	3	this	this	DET
taxlaw-2851	258	4	set	set	NOUN
taxlaw-2851	258	5	of	of	ADP
taxlaw-2851	258	6	assumptions	assumption	NOUN
taxlaw-2851	258	7	rises	rise	VERB
taxlaw-2851	258	8	very	very	ADV
taxlaw-2851	258	9	quickly	quickly	ADV
taxlaw-2851	258	10	to	to	ADP
taxlaw-2851	258	11	about	about	ADV
taxlaw-2851	258	12	1	1	NUM
taxlaw-2851	258	13	percent	percent	NOUN
taxlaw-2851	258	14	above	above	ADP
taxlaw-2851	258	15	the	the	DET
taxlaw-2851	258	16	prepolicy	prepolicy	ADJ
taxlaw-2851	258	17	level	level	NOUN
taxlaw-2851	258	18	.	.	PUNCT
taxlaw-2851	259	1	the	the	DET
taxlaw-2851	259	2	effect	effect	NOUN
taxlaw-2851	259	3	is	be	AUX
taxlaw-2851	259	4	roughly	roughly	ADV
taxlaw-2851	259	5	stable	stable	ADJ
taxlaw-2851	259	6	over	over	ADP
taxlaw-2851	259	7	time	time	NOUN
taxlaw-2851	259	8	in	in	ADP
taxlaw-2851	259	9	percentage	percentage	NOUN
taxlaw-2851	259	10	terms	term	NOUN
taxlaw-2851	259	11	.	.	PUNCT
taxlaw-2851	260	1	the	the	DET
taxlaw-2851	260	2	pessimistic	pessimistic	ADJ
taxlaw-2851	260	3	scenario	scenario	NOUN
taxlaw-2851	260	4	makes	make	VERB
taxlaw-2851	260	5	the	the	DET
taxlaw-2851	260	6	opposite	opposite	ADJ
taxlaw-2851	260	7	assumptions	assumption	NOUN
taxlaw-2851	260	8	.	.	PUNCT
taxlaw-2851	261	1	it	it	PRON
taxlaw-2851	261	2	assumes	assume	VERB
taxlaw-2851	261	3	capital	capital	NOUN
taxlaw-2851	261	4	markets	market	NOUN
taxlaw-2851	261	5	are	be	AUX
taxlaw-2851	261	6	closed	close	VERB
taxlaw-2851	261	7	—	—	PUNCT
taxlaw-2851	261	8	i.e.	i.e.	X
taxlaw-2851	261	9	,	,	PUNCT
taxlaw-2851	261	10	no	no	DET
taxlaw-2851	261	11	borrowing	borrowing	NOUN
taxlaw-2851	261	12	abroad	abroad	ADV
taxlaw-2851	261	13	—	—	PUNCT
taxlaw-2851	261	14	and	and	CCONJ
taxlaw-2851	261	15	that	that	SCONJ
taxlaw-2851	261	16	workers	worker	NOUN
taxlaw-2851	261	17	and	and	CCONJ
taxlaw-2851	261	18	savers	saver	NOUN
taxlaw-2851	261	19	are	be	AUX
taxlaw-2851	261	20	relatively	relatively	ADV
taxlaw-2851	261	21	unresponsive	unresponsive	ADJ
taxlaw-2851	261	22	to	to	ADP
taxlaw-2851	261	23	wages	wage	NOUN
taxlaw-2851	261	24	and	and	CCONJ
taxlaw-2851	261	25	interest	interest	NOUN
taxlaw-2851	261	26	rates	rate	NOUN
taxlaw-2851	261	27	.	.	PUNCT
taxlaw-2851	262	1	in	in	ADP
taxlaw-2851	262	2	this	this	DET
taxlaw-2851	262	3	scenario	scenario	NOUN
taxlaw-2851	262	4	,	,	PUNCT
taxlaw-2851	262	5	gdp	gdp	NOUN
taxlaw-2851	262	6	falls	fall	VERB
taxlaw-2851	262	7	below	below	ADP
taxlaw-2851	262	8	the	the	DET
taxlaw-2851	262	9	static	static	ADJ
taxlaw-2851	262	10	level	level	NOUN
taxlaw-2851	262	11	starting	start	VERB
taxlaw-2851	262	12	in	in	ADP
taxlaw-2851	262	13	2019	2019	NUM
taxlaw-2851	262	14	.	.	PUNCT
taxlaw-2851	263	1	by	by	ADP
taxlaw-2851	263	2	2040	2040	NUM
taxlaw-2851	263	3	,	,	PUNCT
taxlaw-2851	263	4	it	it	PRON
taxlaw-2851	263	5	falls	fall	VERB
taxlaw-2851	263	6	by	by	ADP
taxlaw-2851	263	7	about	about	ADV
taxlaw-2851	263	8	9	9	NUM
taxlaw-2851	263	9	percent	percent	NOUN
taxlaw-2851	263	10	compared	compare	VERB
taxlaw-2851	263	11	with	with	ADP
taxlaw-2851	263	12	the	the	DET
taxlaw-2851	263	13	level	level	NOUN
taxlaw-2851	263	14	in	in	ADP
taxlaw-2851	263	15	the	the	DET
taxlaw-2851	263	16	pre	pre	ADJ
taxlaw-2851	263	17	-	-	ADJ
taxlaw-2851	263	18	policy	policy	ADJ
taxlaw-2851	263	19	baseline	baseline	NOUN
taxlaw-2851	263	20	because	because	SCONJ
taxlaw-2851	263	21	the	the	DET
taxlaw-2851	263	22	government	government	NOUN
taxlaw-2851	263	23	’s	’s	PART
taxlaw-2851	263	24	borrowing	borrowing	NOUN
taxlaw-2851	263	25	creates	create	VERB
taxlaw-2851	263	26	a	a	DET
taxlaw-2851	263	27	shortage	shortage	NOUN
taxlaw-2851	263	28	of	of	ADP
taxlaw-2851	263	29	capital	capital	NOUN
taxlaw-2851	263	30	and	and	CCONJ
taxlaw-2851	263	31	pushes	push	VERB
taxlaw-2851	263	32	up	up	ADP
taxlaw-2851	263	33	interest	interest	NOUN
taxlaw-2851	263	34	rates	rate	NOUN
taxlaw-2851	263	35	.	.	PUNCT
taxlaw-2851	264	1	v.	v.	ADP
taxlaw-2851	264	2	appendix	appendix	VERB
taxlaw-2851	264	3	a.	a.	NOUN
taxlaw-2851	264	4	unclear	unclear	ADJ
taxlaw-2851	264	5	details	detail	NOUN
taxlaw-2851	264	6	and	and	CCONJ
taxlaw-2851	264	7	tpc	tpc	PROPN
taxlaw-2851	264	8	’s	’s	PART
taxlaw-2851	264	9	assumptions	assumption	NOUN
taxlaw-2851	264	10	about	about	ADP
taxlaw-2851	264	11	the	the	DET
taxlaw-2851	264	12	house	house	NOUN
taxlaw-2851	264	13	gop	gop	PROPN
taxlaw-2851	264	14	tax	tax	NOUN
taxlaw-2851	264	15	plan	plan	NOUN
taxlaw-2851	264	16	although	although	SCONJ
taxlaw-2851	264	17	speaker	speaker	PROPN
taxlaw-2851	264	18	ryan	ryan	PROPN
taxlaw-2851	264	19	released	release	VERB
taxlaw-2851	264	20	a	a	DET
taxlaw-2851	264	21	“	"	PUNCT
taxlaw-2851	264	22	blueprint	blueprint	NOUN
taxlaw-2851	264	23	”	"	PUNCT
taxlaw-2851	264	24	that	that	PRON
taxlaw-2851	264	25	describes	describe	VERB
taxlaw-2851	264	26	many	many	ADJ
taxlaw-2851	264	27	details	detail	NOUN
taxlaw-2851	264	28	about	about	ADP
taxlaw-2851	264	29	the	the	DET
taxlaw-2851	264	30	house	house	NOUN
taxlaw-2851	264	31	gop	gop	PROPN
taxlaw-2851	264	32	tax	tax	NOUN
taxlaw-2851	264	33	plan	plan	NOUN
taxlaw-2851	264	34	,	,	PUNCT
taxlaw-2851	264	35	that	that	DET
taxlaw-2851	264	36	document	document	NOUN
taxlaw-2851	264	37	lacks	lack	VERB
taxlaw-2851	264	38	some	some	DET
taxlaw-2851	264	39	important	important	ADJ
taxlaw-2851	264	40	details	detail	NOUN
taxlaw-2851	264	41	necessary	necessary	ADJ
taxlaw-2851	264	42	to	to	PART
taxlaw-2851	264	43	score	score	VERB
taxlaw-2851	264	44	the	the	DET
taxlaw-2851	264	45	plan	plan	NOUN
taxlaw-2851	264	46	accurately	accurately	ADV
taxlaw-2851	264	47	.	.	PUNCT
taxlaw-2851	265	1	tpc	tpc	PROPN
taxlaw-2851	265	2	sent	send	VERB
taxlaw-2851	265	3	the	the	DET
taxlaw-2851	265	4	speaker	speaker	NOUN
taxlaw-2851	265	5	’s	’s	PART
taxlaw-2851	265	6	staff	staff	NOUN
taxlaw-2851	265	7	two	two	NUM
taxlaw-2851	265	8	sets	set	NOUN
taxlaw-2851	265	9	of	of	ADP
taxlaw-2851	265	10	clarifying	clarify	VERB
taxlaw-2851	265	11	questions	question	NOUN
taxlaw-2851	265	12	along	along	ADP
taxlaw-2851	265	13	with	with	ADP
taxlaw-2851	265	14	tpc	tpc	PROPN
taxlaw-2851	265	15	’s	’s	PART
taxlaw-2851	265	16	working	working	NOUN
taxlaw-2851	265	17	assumptions	assumption	NOUN
taxlaw-2851	265	18	,	,	PUNCT
taxlaw-2851	265	19	one	one	NUM
taxlaw-2851	265	20	set	set	VERB
taxlaw-2851	265	21	on	on	ADP
taxlaw-2851	265	22	june	june	PROPN
taxlaw-2851	265	23	30	30	NUM
taxlaw-2851	265	24	,	,	PUNCT
taxlaw-2851	265	25	2016	2016	NUM
taxlaw-2851	265	26	,	,	PUNCT
taxlaw-2851	265	27	and	and	CCONJ
taxlaw-2851	265	28	a	a	DET
taxlaw-2851	265	29	second	second	ADJ
taxlaw-2851	265	30	on	on	ADP
taxlaw-2851	265	31	july	july	PROPN
taxlaw-2851	265	32	7	7	NUM
taxlaw-2851	265	33	,	,	PUNCT
taxlaw-2851	265	34	2016	2016	NUM
taxlaw-2851	265	35	.	.	PUNCT
taxlaw-2851	266	1	these	these	PRON
taxlaw-2851	266	2	are	be	AUX
taxlaw-2851	266	3	listed	list	VERB
taxlaw-2851	266	4	below	below	ADV
taxlaw-2851	266	5	.	.	PUNCT
taxlaw-2851	267	1	we	we	PRON
taxlaw-2851	267	2	based	base	VERB
taxlaw-2851	267	3	our	our	PRON
taxlaw-2851	267	4	assumptions	assumption	NOUN
taxlaw-2851	267	5	on	on	ADP
taxlaw-2851	267	6	the	the	DET
taxlaw-2851	267	7	tax	tax	NOUN
taxlaw-2851	267	8	document	document	NOUN
taxlaw-2851	267	9	released	release	VERB
taxlaw-2851	267	10	by	by	ADP
taxlaw-2851	267	11	the	the	DET
taxlaw-2851	267	12	speaker	speaker	NOUN
taxlaw-2851	267	13	.	.	PUNCT
taxlaw-2851	268	1	the	the	DET
taxlaw-2851	268	2	speaker	speaker	NOUN
taxlaw-2851	268	3	’s	’s	PART
taxlaw-2851	268	4	staff	staff	NOUN
taxlaw-2851	268	5	was	be	AUX
taxlaw-2851	268	6	not	not	PART
taxlaw-2851	268	7	able	able	ADJ
taxlaw-2851	268	8	to	to	PART
taxlaw-2851	268	9	provide	provide	VERB
taxlaw-2851	268	10	the	the	DET
taxlaw-2851	268	11	clarifications	clarification	NOUN
taxlaw-2851	268	12	we	we	PRON
taxlaw-2851	268	13	requested	request	VERB
taxlaw-2851	268	14	,	,	PUNCT
taxlaw-2851	268	15	indicating	indicate	VERB
taxlaw-2851	268	16	these	these	DET
taxlaw-2851	268	17	represented	represent	VERB
taxlaw-2851	268	18	issues	issue	NOUN
taxlaw-2851	268	19	that	that	PRON
taxlaw-2851	268	20	members	member	NOUN
taxlaw-2851	268	21	had	have	AUX
taxlaw-2851	268	22	not	not	PART
taxlaw-2851	268	23	yet	yet	ADV
taxlaw-2851	268	24	resolved	resolve	VERB
taxlaw-2851	268	25	.	.	PUNCT
taxlaw-2851	269	1	however	however	ADV
taxlaw-2851	269	2	,	,	PUNCT
taxlaw-2851	269	3	they	they	PRON
taxlaw-2851	269	4	did	do	AUX
taxlaw-2851	269	5	point	point	VERB
taxlaw-2851	269	6	out	out	ADP
taxlaw-2851	269	7	that	that	SCONJ
taxlaw-2851	269	8	the	the	DET
taxlaw-2851	269	9	blueprint	blueprint	NOUN
taxlaw-2851	269	10	intends	intend	VERB
taxlaw-2851	269	11	that	that	SCONJ
taxlaw-2851	269	12	the	the	DET
taxlaw-2851	269	13	ultimate	ultimate	ADJ
taxlaw-2851	269	14	plan	plan	NOUN
taxlaw-2851	269	15	be	be	AUX
taxlaw-2851	269	16	revenue	revenue	NOUN
taxlaw-2851	269	17	neutral	neutral	ADJ
taxlaw-2851	269	18	(	(	PUNCT
taxlaw-2851	269	19	after	after	ADP
taxlaw-2851	269	20	including	include	VERB
taxlaw-2851	269	21	macroeconomic	macroeconomic	ADJ
taxlaw-2851	269	22	feedback	feedback	NOUN
taxlaw-2851	269	23	effects	effect	NOUN
taxlaw-2851	269	24	)	)	PUNCT
taxlaw-2851	269	25	and	and	CCONJ
taxlaw-2851	269	26	not	not	PART
taxlaw-2851	269	27	raise	raise	VERB
taxlaw-2851	269	28	average	average	ADJ
taxlaw-2851	269	29	taxes	taxis	NOUN
taxlaw-2851	269	30	on	on	ADP
taxlaw-2851	269	31	any	any	DET
taxlaw-2851	269	32	income	income	NOUN
taxlaw-2851	269	33	group	group	NOUN
taxlaw-2851	269	34	.	.	PUNCT
taxlaw-2851	270	1	some	some	DET
taxlaw-2851	270	2	key	key	ADJ
taxlaw-2851	270	3	parameters	parameter	NOUN
taxlaw-2851	270	4	,	,	PUNCT
taxlaw-2851	270	5	therefore	therefore	ADV
taxlaw-2851	270	6	,	,	PUNCT
taxlaw-2851	270	7	will	will	AUX
taxlaw-2851	270	8	have	have	VERB
taxlaw-2851	270	9	to	to	PART
taxlaw-2851	270	10	change	change	VERB
taxlaw-2851	270	11	(	(	PUNCT
taxlaw-2851	270	12	assuming	assume	VERB
taxlaw-2851	270	13	the	the	DET
taxlaw-2851	270	14	joint	joint	ADJ
taxlaw-2851	270	15	committee	committee	NOUN
taxlaw-2851	270	16	on	on	ADP
taxlaw-2851	270	17	taxation	taxation	NOUN
taxlaw-2851	270	18	’s	’s	PART
taxlaw-2851	270	19	analysis	analysis	NOUN
taxlaw-2851	270	20	is	be	AUX
taxlaw-2851	270	21	similar	similar	ADJ
taxlaw-2851	270	22	to	to	ADP
taxlaw-2851	270	23	ours	our	NOUN
taxlaw-2851	270	24	)	)	PUNCT
taxlaw-2851	270	25	,	,	PUNCT
taxlaw-2851	270	26	but	but	CCONJ
taxlaw-2851	270	27	we	we	PRON
taxlaw-2851	270	28	can	can	AUX
taxlaw-2851	270	29	not	not	PART
taxlaw-2851	270	30	anticipate	anticipate	VERB
taxlaw-2851	270	31	exactly	exactly	ADV
taxlaw-2851	270	32	how	how	SCONJ
taxlaw-2851	270	33	31	31	NUM
taxlaw-2851	270	34	this	this	PRON
taxlaw-2851	270	35	is	be	AUX
taxlaw-2851	270	36	typically	typically	ADV
taxlaw-2851	270	37	referred	refer	VERB
taxlaw-2851	270	38	to	to	ADP
taxlaw-2851	270	39	as	as	ADP
taxlaw-2851	270	40	a	a	DET
taxlaw-2851	270	41	“	"	PUNCT
taxlaw-2851	270	42	small	small	ADJ
taxlaw-2851	270	43	open	open	ADJ
taxlaw-2851	270	44	economy	economy	NOUN
taxlaw-2851	270	45	”	"	PUNCT
taxlaw-2851	270	46	model	model	NOUN
taxlaw-2851	270	47	,	,	PUNCT
taxlaw-2851	270	48	where	where	SCONJ
taxlaw-2851	270	49	a	a	DET
taxlaw-2851	270	50	nation	nation	NOUN
taxlaw-2851	270	51	’s	’s	PART
taxlaw-2851	270	52	capital	capital	NOUN
taxlaw-2851	270	53	market	market	NOUN
taxlaw-2851	270	54	activity	activity	NOUN
taxlaw-2851	270	55	is	be	AUX
taxlaw-2851	270	56	inconsequential	inconsequential	ADJ
taxlaw-2851	270	57	to	to	ADP
taxlaw-2851	270	58	world	world	NOUN
taxlaw-2851	270	59	markets	market	NOUN
taxlaw-2851	270	60	.	.	PUNCT
taxlaw-2851	271	1	it	it	PRON
taxlaw-2851	271	2	is	be	AUX
taxlaw-2851	271	3	probably	probably	ADV
taxlaw-2851	271	4	not	not	PART
taxlaw-2851	271	5	appropriate	appropriate	ADJ
taxlaw-2851	271	6	for	for	ADP
taxlaw-2851	271	7	the	the	DET
taxlaw-2851	271	8	u.s	u.s	PROPN
taxlaw-2851	271	9	.	.	PROPN
taxlaw-2851	271	10	given	give	VERB
taxlaw-2851	271	11	how	how	SCONJ
taxlaw-2851	271	12	large	large	ADJ
taxlaw-2851	271	13	we	we	PRON
taxlaw-2851	271	14	are	be	AUX
taxlaw-2851	271	15	relative	relative	ADJ
taxlaw-2851	271	16	to	to	ADP
taxlaw-2851	271	17	the	the	DET
taxlaw-2851	271	18	world	world	NOUN
taxlaw-2851	271	19	economy	economy	NOUN
taxlaw-2851	271	20	,	,	PUNCT
taxlaw-2851	271	21	but	but	CCONJ
taxlaw-2851	271	22	is	be	AUX
taxlaw-2851	271	23	shown	show	VERB
taxlaw-2851	271	24	as	as	ADP
taxlaw-2851	271	25	a	a	DET
taxlaw-2851	271	26	point	point	NOUN
taxlaw-2851	271	27	of	of	ADP
taxlaw-2851	271	28	comparison	comparison	NOUN
taxlaw-2851	271	29	.	.	PUNCT
taxlaw-2851	272	1	2017	2017	NUM
taxlaw-2851	272	2	]	]	PUNCT
taxlaw-2851	272	3	an	an	DET
taxlaw-2851	272	4	analysis	analysis	NOUN
taxlaw-2851	272	5	of	of	ADP
taxlaw-2851	272	6	the	the	DET
taxlaw-2851	272	7	house	house	NOUN
taxlaw-2851	272	8	gop	gop	PROPN
taxlaw-2851	272	9	tax	tax	NOUN
taxlaw-2851	272	10	plan	plan	NOUN
taxlaw-2851	272	11	283	283	NUM
taxlaw-2851	272	12	without	without	ADP
taxlaw-2851	272	13	further	further	ADJ
taxlaw-2851	272	14	guidance	guidance	NOUN
taxlaw-2851	272	15	.	.	PUNCT
taxlaw-2851	273	1	if	if	SCONJ
taxlaw-2851	273	2	we	we	PRON
taxlaw-2851	273	3	receive	receive	VERB
taxlaw-2851	273	4	clarifications	clarification	NOUN
taxlaw-2851	273	5	in	in	ADP
taxlaw-2851	273	6	the	the	DET
taxlaw-2851	273	7	future	future	NOUN
taxlaw-2851	273	8	,	,	PUNCT
taxlaw-2851	273	9	we	we	PRON
taxlaw-2851	273	10	will	will	AUX
taxlaw-2851	273	11	update	update	VERB
taxlaw-2851	273	12	our	our	PRON
taxlaw-2851	273	13	analysis	analysis	NOUN
taxlaw-2851	273	14	.	.	PUNCT
taxlaw-2851	274	1	a.	a.	NOUN
taxlaw-2851	274	2	clarifying	clarify	VERB
taxlaw-2851	274	3	questions	question	NOUN
taxlaw-2851	274	4	and	and	CCONJ
taxlaw-2851	274	5	tpc	tpc	PROPN
taxlaw-2851	274	6	’s	’s	PART
taxlaw-2851	274	7	working	working	NOUN
taxlaw-2851	274	8	assumptions	assumption	NOUN
taxlaw-2851	274	9	about	about	ADP
taxlaw-2851	274	10	broad	broad	ADJ
taxlaw-2851	274	11	provisions	provision	NOUN
taxlaw-2851	274	12	of	of	ADP
taxlaw-2851	274	13	the	the	DET
taxlaw-2851	274	14	plan	plan	NOUN
taxlaw-2851	274	15	(	(	PUNCT
taxlaw-2851	274	16	sent	send	VERB
taxlaw-2851	274	17	to	to	ADP
taxlaw-2851	274	18	the	the	DET
taxlaw-2851	274	19	speaker	speaker	NOUN
taxlaw-2851	274	20	’s	’s	PART
taxlaw-2851	274	21	staff	staff	NOUN
taxlaw-2851	274	22	on	on	ADP
taxlaw-2851	274	23	june	june	PROPN
taxlaw-2851	274	24	30	30	NUM
taxlaw-2851	274	25	,	,	PUNCT
taxlaw-2851	274	26	2016	2016	NUM
taxlaw-2851	274	27	)	)	PUNCT
taxlaw-2851	274	28	1	1	NUM
taxlaw-2851	274	29	.	.	PUNCT
taxlaw-2851	275	1	“	"	PUNCT
taxlaw-2851	275	2	special	special	ADJ
taxlaw-2851	275	3	-	-	PUNCT
taxlaw-2851	275	4	interest	interest	NOUN
taxlaw-2851	275	5	”	"	PUNCT
taxlaw-2851	275	6	tax	tax	NOUN
taxlaw-2851	275	7	provisions	provision	NOUN
taxlaw-2851	275	8	q1	q1	PROPN
taxlaw-2851	275	9	.	.	PUNCT
taxlaw-2851	276	1	the	the	DET
taxlaw-2851	276	2	tax	tax	NOUN
taxlaw-2851	276	3	document	document	NOUN
taxlaw-2851	276	4	indicates	indicate	VERB
taxlaw-2851	276	5	that	that	SCONJ
taxlaw-2851	276	6	the	the	DET
taxlaw-2851	276	7	plan	plan	NOUN
taxlaw-2851	276	8	would	would	AUX
taxlaw-2851	276	9	repeal	repeal	VERB
taxlaw-2851	276	10	a	a	DET
taxlaw-2851	276	11	number	number	NOUN
taxlaw-2851	276	12	of	of	ADP
taxlaw-2851	276	13	“	"	PUNCT
taxlaw-2851	276	14	special	special	ADJ
taxlaw-2851	276	15	-	-	PUNCT
taxlaw-2851	276	16	interest	interest	NOUN
taxlaw-2851	276	17	”	"	PUNCT
taxlaw-2851	276	18	exemptions	exemption	NOUN
taxlaw-2851	276	19	,	,	PUNCT
taxlaw-2851	276	20	deductions	deduction	NOUN
taxlaw-2851	276	21	and	and	CCONJ
taxlaw-2851	276	22	credits	credit	NOUN
taxlaw-2851	276	23	for	for	ADP
taxlaw-2851	276	24	individuals	individual	NOUN
taxlaw-2851	276	25	and	and	CCONJ
taxlaw-2851	276	26	deductions	deduction	NOUN
taxlaw-2851	276	27	and	and	CCONJ
taxlaw-2851	276	28	credits	credit	NOUN
taxlaw-2851	276	29	for	for	ADP
taxlaw-2851	276	30	businesses	business	NOUN
taxlaw-2851	276	31	,	,	PUNCT
taxlaw-2851	276	32	but	but	CCONJ
taxlaw-2851	276	33	only	only	ADV
taxlaw-2851	276	34	identifies	identify	VERB
taxlaw-2851	276	35	one	one	NUM
taxlaw-2851	276	36	of	of	ADP
taxlaw-2851	276	37	those	those	DET
taxlaw-2851	276	38	provisions	provision	NOUN
taxlaw-2851	276	39	(	(	PUNCT
taxlaw-2851	276	40	the	the	DET
taxlaw-2851	276	41	section	section	NOUN
taxlaw-2851	276	42	199	199	NUM
taxlaw-2851	276	43	domestic	domestic	ADJ
taxlaw-2851	276	44	production	production	NOUN
taxlaw-2851	276	45	deduction	deduction	NOUN
taxlaw-2851	276	46	)	)	PUNCT
taxlaw-2851	276	47	.	.	PUNCT
taxlaw-2851	277	1	what	what	PRON
taxlaw-2851	277	2	,	,	PUNCT
taxlaw-2851	277	3	specifically	specifically	ADV
taxlaw-2851	277	4	,	,	PUNCT
taxlaw-2851	277	5	are	be	AUX
taxlaw-2851	277	6	these	these	DET
taxlaw-2851	277	7	provisions	provision	NOUN
taxlaw-2851	277	8	?	?	PUNCT
taxlaw-2851	278	1	a1	a1	NOUN
taxlaw-2851	278	2	.	.	PUNCT
taxlaw-2851	278	3	tpc	tpc	PROPN
taxlaw-2851	278	4	will	will	AUX
taxlaw-2851	278	5	assume	assume	VERB
taxlaw-2851	278	6	the	the	DET
taxlaw-2851	278	7	repealed	repeal	VERB
taxlaw-2851	278	8	provisions	provision	NOUN
taxlaw-2851	278	9	would	would	AUX
taxlaw-2851	278	10	include	include	VERB
taxlaw-2851	278	11	all	all	PRON
taxlaw-2851	278	12	of	of	ADP
taxlaw-2851	278	13	the	the	DET
taxlaw-2851	278	14	tax	tax	NOUN
taxlaw-2851	278	15	expenditures	expenditure	NOUN
taxlaw-2851	278	16	listed	list	VERB
taxlaw-2851	278	17	at	at	ADP
taxlaw-2851	278	18	the	the	DET
taxlaw-2851	278	19	end	end	NOUN
taxlaw-2851	278	20	of	of	ADP
taxlaw-2851	278	21	this	this	DET
taxlaw-2851	278	22	document	document	NOUN
taxlaw-2851	278	23	.	.	PUNCT
taxlaw-2851	279	1	note	note	NOUN
taxlaw-2851	279	2	:	:	PUNCT
taxlaw-2851	280	1	we	we	PRON
taxlaw-2851	280	2	included	include	VERB
taxlaw-2851	280	3	in	in	ADP
taxlaw-2851	280	4	our	our	PRON
taxlaw-2851	280	5	revenue	revenue	NOUN
taxlaw-2851	280	6	and	and	CCONJ
taxlaw-2851	280	7	distributional	distributional	ADJ
taxlaw-2851	280	8	estimates	estimate	NOUN
taxlaw-2851	280	9	only	only	ADV
taxlaw-2851	280	10	the	the	DET
taxlaw-2851	280	11	repeal	repeal	NOUN
taxlaw-2851	280	12	of	of	ADP
taxlaw-2851	280	13	those	those	DET
taxlaw-2851	280	14	tax	tax	NOUN
taxlaw-2851	280	15	expenditures	expenditure	NOUN
taxlaw-2851	280	16	that	that	PRON
taxlaw-2851	280	17	were	be	AUX
taxlaw-2851	280	18	clearly	clearly	ADV
taxlaw-2851	280	19	identified	identify	VERB
taxlaw-2851	280	20	in	in	ADP
taxlaw-2851	280	21	the	the	DET
taxlaw-2851	280	22	blueprint	blueprint	NOUN
taxlaw-2851	280	23	released	release	VERB
taxlaw-2851	280	24	by	by	ADP
taxlaw-2851	280	25	the	the	DET
taxlaw-2851	280	26	speaker	speaker	NOUN
taxlaw-2851	280	27	:	:	PUNCT
taxlaw-2851	280	28	the	the	DET
taxlaw-2851	280	29	section	section	NOUN
taxlaw-2851	280	30	199	199	NUM
taxlaw-2851	280	31	domestic	domestic	ADJ
taxlaw-2851	280	32	production	production	NOUN
taxlaw-2851	280	33	deduction	deduction	NOUN
taxlaw-2851	280	34	,	,	PUNCT
taxlaw-2851	280	35	employee	employee	NOUN
taxlaw-2851	280	36	fringe	fringe	NOUN
taxlaw-2851	280	37	benefits	benefit	NOUN
taxlaw-2851	280	38	(	(	PUNCT
taxlaw-2851	280	39	except	except	SCONJ
taxlaw-2851	280	40	those	those	PRON
taxlaw-2851	280	41	related	relate	VERB
taxlaw-2851	280	42	to	to	ADP
taxlaw-2851	280	43	health	health	NOUN
taxlaw-2851	280	44	and	and	CCONJ
taxlaw-2851	280	45	retirement	retirement	NOUN
taxlaw-2851	280	46	)	)	PUNCT
taxlaw-2851	280	47	,	,	PUNCT
taxlaw-2851	280	48	and	and	CCONJ
taxlaw-2851	280	49	all	all	DET
taxlaw-2851	280	50	individual	individual	ADJ
taxlaw-2851	280	51	and	and	CCONJ
taxlaw-2851	280	52	business	business	NOUN
taxlaw-2851	280	53	tax	tax	NOUN
taxlaw-2851	280	54	credits	credit	NOUN
taxlaw-2851	280	55	(	(	PUNCT
taxlaw-2851	280	56	except	except	SCONJ
taxlaw-2851	280	57	the	the	DET
taxlaw-2851	280	58	child	child	NOUN
taxlaw-2851	280	59	tax	tax	NOUN
taxlaw-2851	280	60	credit	credit	NOUN
taxlaw-2851	280	61	,	,	PUNCT
taxlaw-2851	280	62	the	the	DET
taxlaw-2851	280	63	eitc	eitc	NOUN
taxlaw-2851	280	64	,	,	PUNCT
taxlaw-2851	280	65	education	education	NOUN
taxlaw-2851	280	66	credits	credit	NOUN
taxlaw-2851	280	67	,	,	PUNCT
taxlaw-2851	280	68	the	the	DET
taxlaw-2851	280	69	saver	saver	NOUN
taxlaw-2851	280	70	’s	’s	PART
taxlaw-2851	280	71	credit	credit	NOUN
taxlaw-2851	280	72	,	,	PUNCT
taxlaw-2851	280	73	the	the	DET
taxlaw-2851	280	74	research	research	NOUN
taxlaw-2851	280	75	and	and	CCONJ
taxlaw-2851	280	76	experimentation	experimentation	NOUN
taxlaw-2851	280	77	tax	tax	NOUN
taxlaw-2851	280	78	credit	credit	NOUN
taxlaw-2851	280	79	,	,	PUNCT
taxlaw-2851	280	80	and	and	CCONJ
taxlaw-2851	280	81	the	the	DET
taxlaw-2851	280	82	foreign	foreign	ADJ
taxlaw-2851	280	83	tax	tax	NOUN
taxlaw-2851	280	84	credit	credit	NOUN
taxlaw-2851	280	85	,	,	PUNCT
taxlaw-2851	280	86	all	all	PRON
taxlaw-2851	280	87	of	of	ADP
taxlaw-2851	280	88	which	which	PRON
taxlaw-2851	280	89	the	the	DET
taxlaw-2851	280	90	blueprint	blueprint	NOUN
taxlaw-2851	280	91	identifies	identify	VERB
taxlaw-2851	280	92	as	as	SCONJ
taxlaw-2851	280	93	retained	retain	VERB
taxlaw-2851	280	94	)	)	PUNCT
taxlaw-2851	280	95	.	.	PUNCT
taxlaw-2851	281	1	revenue	revenue	NOUN
taxlaw-2851	281	2	estimates	estimate	NOUN
taxlaw-2851	281	3	for	for	ADP
taxlaw-2851	281	4	the	the	DET
taxlaw-2851	281	5	other	other	ADJ
taxlaw-2851	281	6	provisions	provision	NOUN
taxlaw-2851	281	7	listed	list	VERB
taxlaw-2851	281	8	below	below	ADV
taxlaw-2851	281	9	are	be	AUX
taxlaw-2851	281	10	included	include	VERB
taxlaw-2851	281	11	as	as	ADP
taxlaw-2851	281	12	an	an	DET
taxlaw-2851	281	13	addendum	addendum	ADJ
taxlaw-2851	281	14	item	item	NOUN
taxlaw-2851	281	15	in	in	ADP
taxlaw-2851	281	16	table	table	NOUN
taxlaw-2851	281	17	2	2	NUM
taxlaw-2851	281	18	.	.	SYM
taxlaw-2851	281	19	284	284	NUM
taxlaw-2851	281	20	columbia	columbia	PROPN
taxlaw-2851	281	21	journal	journal	PROPN
taxlaw-2851	281	22	of	of	ADP
taxlaw-2851	281	23	tax	tax	NOUN
taxlaw-2851	281	24	law	law	NOUN
taxlaw-2851	282	1	[	[	X
taxlaw-2851	282	2	vol.8:257	vol.8:257	PROPN
taxlaw-2851	282	3	2	2	NUM
taxlaw-2851	282	4	.	.	PUNCT
taxlaw-2851	283	1	transition	transition	NOUN
taxlaw-2851	283	2	rules	rule	VERB
taxlaw-2851	283	3	the	the	DET
taxlaw-2851	283	4	document	document	NOUN
taxlaw-2851	283	5	indicates	indicate	VERB
taxlaw-2851	283	6	that	that	SCONJ
taxlaw-2851	283	7	the	the	DET
taxlaw-2851	283	8	committee	committee	NOUN
taxlaw-2851	283	9	on	on	ADP
taxlaw-2851	283	10	ways	way	NOUN
taxlaw-2851	283	11	and	and	CCONJ
taxlaw-2851	283	12	means	mean	VERB
taxlaw-2851	283	13	will	will	AUX
taxlaw-2851	283	14	develop	develop	VERB
taxlaw-2851	283	15	transition	transition	NOUN
taxlaw-2851	283	16	rules	rule	NOUN
taxlaw-2851	283	17	for	for	ADP
taxlaw-2851	283	18	the	the	DET
taxlaw-2851	283	19	plan	plan	NOUN
taxlaw-2851	283	20	.	.	PUNCT
taxlaw-2851	284	1	because	because	SCONJ
taxlaw-2851	284	2	these	these	DET
taxlaw-2851	284	3	rules	rule	NOUN
taxlaw-2851	284	4	could	could	AUX
taxlaw-2851	284	5	have	have	VERB
taxlaw-2851	284	6	a	a	DET
taxlaw-2851	284	7	significant	significant	ADJ
taxlaw-2851	284	8	impact	impact	NOUN
taxlaw-2851	284	9	on	on	ADP
taxlaw-2851	284	10	scoring	scoring	NOUN
taxlaw-2851	284	11	of	of	ADP
taxlaw-2851	284	12	the	the	DET
taxlaw-2851	284	13	plan	plan	NOUN
taxlaw-2851	284	14	,	,	PUNCT
taxlaw-2851	284	15	key	key	ADJ
taxlaw-2851	284	16	transition	transition	NOUN
taxlaw-2851	284	17	rules	rule	NOUN
taxlaw-2851	284	18	must	must	AUX
taxlaw-2851	284	19	be	be	AUX
taxlaw-2851	284	20	specified	specify	VERB
taxlaw-2851	284	21	.	.	PUNCT
taxlaw-2851	285	1	q2	q2	NOUN
taxlaw-2851	285	2	.	.	PUNCT
taxlaw-2851	286	1	could	could	AUX
taxlaw-2851	286	2	unused	unused	VERB
taxlaw-2851	286	3	depreciation	depreciation	NOUN
taxlaw-2851	286	4	and	and	CCONJ
taxlaw-2851	286	5	amortization	amortization	NOUN
taxlaw-2851	286	6	on	on	ADP
taxlaw-2851	286	7	existing	exist	VERB
taxlaw-2851	286	8	assets	asset	NOUN
taxlaw-2851	286	9	be	be	AUX
taxlaw-2851	286	10	used	use	VERB
taxlaw-2851	286	11	after	after	SCONJ
taxlaw-2851	286	12	the	the	DET
taxlaw-2851	286	13	plan	plan	NOUN
taxlaw-2851	286	14	goes	go	VERB
taxlaw-2851	286	15	into	into	ADP
taxlaw-2851	286	16	effect	effect	NOUN
taxlaw-2851	286	17	,	,	PUNCT
taxlaw-2851	286	18	and	and	CCONJ
taxlaw-2851	286	19	if	if	SCONJ
taxlaw-2851	286	20	so	so	ADV
taxlaw-2851	286	21	what	what	PRON
taxlaw-2851	286	22	rules	rule	NOUN
taxlaw-2851	286	23	would	would	AUX
taxlaw-2851	286	24	apply	apply	VERB
taxlaw-2851	286	25	?	?	PUNCT
taxlaw-2851	287	1	a2	a2	PROPN
taxlaw-2851	287	2	.	.	PUNCT
taxlaw-2851	288	1	tpc	tpc	PROPN
taxlaw-2851	288	2	will	will	AUX
taxlaw-2851	288	3	assume	assume	VERB
taxlaw-2851	288	4	that	that	SCONJ
taxlaw-2851	288	5	unused	unused	ADJ
taxlaw-2851	288	6	depreciation	depreciation	NOUN
taxlaw-2851	288	7	and	and	CCONJ
taxlaw-2851	288	8	amortization	amortization	NOUN
taxlaw-2851	288	9	could	could	AUX
taxlaw-2851	288	10	be	be	AUX
taxlaw-2851	288	11	used	use	VERB
taxlaw-2851	288	12	under	under	ADP
taxlaw-2851	288	13	current	current	ADJ
taxlaw-2851	288	14	law	law	NOUN
taxlaw-2851	288	15	rules	rule	NOUN
taxlaw-2851	288	16	.	.	PUNCT
taxlaw-2851	289	1	q3	q3	PROPN
taxlaw-2851	289	2	.	.	PUNCT
taxlaw-2851	290	1	would	would	AUX
taxlaw-2851	290	2	the	the	DET
taxlaw-2851	290	3	plan	plan	NOUN
taxlaw-2851	290	4	’s	’s	PART
taxlaw-2851	290	5	rules	rule	NOUN
taxlaw-2851	290	6	for	for	ADP
taxlaw-2851	290	7	disallowance	disallowance	NOUN
taxlaw-2851	290	8	of	of	ADP
taxlaw-2851	290	9	businesses	business	NOUN
taxlaw-2851	290	10	’	'	PUNCT
taxlaw-2851	290	11	net	net	ADJ
taxlaw-2851	290	12	interest	interest	NOUN
taxlaw-2851	290	13	expense	expense	NOUN
taxlaw-2851	290	14	,	,	PUNCT
taxlaw-2851	290	15	with	with	ADP
taxlaw-2851	290	16	an	an	DET
taxlaw-2851	290	17	indefinite	indefinite	ADJ
taxlaw-2851	290	18	carryforward	carryforward	NOUN
taxlaw-2851	290	19	(	(	PUNCT
taxlaw-2851	290	20	with	with	ADP
taxlaw-2851	290	21	interest	interest	NOUN
taxlaw-2851	290	22	)	)	PUNCT
taxlaw-2851	290	23	,	,	PUNCT
taxlaw-2851	290	24	apply	apply	VERB
taxlaw-2851	290	25	to	to	ADP
taxlaw-2851	290	26	debt	debt	NOUN
taxlaw-2851	290	27	outstanding	outstanding	ADJ
taxlaw-2851	290	28	when	when	SCONJ
taxlaw-2851	290	29	the	the	DET
taxlaw-2851	290	30	rules	rule	NOUN
taxlaw-2851	290	31	go	go	VERB
taxlaw-2851	290	32	into	into	ADP
taxlaw-2851	290	33	effect	effect	NOUN
taxlaw-2851	290	34	?	?	PUNCT
taxlaw-2851	291	1	a3	a3	NOUN
taxlaw-2851	291	2	.	.	PUNCT
taxlaw-2851	292	1	tpc	tpc	PROPN
taxlaw-2851	292	2	will	will	AUX
taxlaw-2851	292	3	assume	assume	VERB
taxlaw-2851	292	4	that	that	SCONJ
taxlaw-2851	292	5	the	the	DET
taxlaw-2851	292	6	plan	plan	NOUN
taxlaw-2851	292	7	’s	’s	PART
taxlaw-2851	292	8	rules	rule	NOUN
taxlaw-2851	292	9	would	would	AUX
taxlaw-2851	292	10	not	not	PART
taxlaw-2851	292	11	apply	apply	VERB
taxlaw-2851	292	12	,	,	PUNCT
taxlaw-2851	292	13	so	so	SCONJ
taxlaw-2851	292	14	that	that	SCONJ
taxlaw-2851	292	15	interest	interest	NOUN
taxlaw-2851	292	16	on	on	ADP
taxlaw-2851	292	17	existing	exist	VERB
taxlaw-2851	292	18	debt	debt	NOUN
taxlaw-2851	292	19	would	would	AUX
taxlaw-2851	292	20	remain	remain	VERB
taxlaw-2851	292	21	deductible	deductible	ADJ
taxlaw-2851	292	22	without	without	ADP
taxlaw-2851	292	23	limit	limit	NOUN
taxlaw-2851	292	24	.	.	PUNCT
taxlaw-2851	293	1	q4	q4	PROPN
taxlaw-2851	293	2	.	.	PUNCT
taxlaw-2851	294	1	could	could	AUX
taxlaw-2851	294	2	unused	unused	VERB
taxlaw-2851	294	3	credits	credit	NOUN
taxlaw-2851	294	4	repealed	repeal	VERB
taxlaw-2851	294	5	by	by	ADP
taxlaw-2851	294	6	the	the	DET
taxlaw-2851	294	7	plan	plan	NOUN
taxlaw-2851	294	8	,	,	PUNCT
taxlaw-2851	294	9	including	include	VERB
taxlaw-2851	294	10	unused	unused	ADJ
taxlaw-2851	294	11	amt	amt	PROPN
taxlaw-2851	294	12	credits	credit	NOUN
taxlaw-2851	294	13	,	,	PUNCT
taxlaw-2851	294	14	be	be	AUX
taxlaw-2851	294	15	used	use	VERB
taxlaw-2851	294	16	once	once	SCONJ
taxlaw-2851	294	17	the	the	DET
taxlaw-2851	294	18	plan	plan	NOUN
taxlaw-2851	294	19	goes	go	VERB
taxlaw-2851	294	20	into	into	ADP
taxlaw-2851	294	21	effect	effect	NOUN
taxlaw-2851	294	22	,	,	PUNCT
taxlaw-2851	294	23	and	and	CCONJ
taxlaw-2851	294	24	if	if	SCONJ
taxlaw-2851	294	25	so	so	ADV
taxlaw-2851	294	26	what	what	PRON
taxlaw-2851	294	27	rules	rule	NOUN
taxlaw-2851	294	28	would	would	AUX
taxlaw-2851	294	29	apply	apply	VERB
taxlaw-2851	294	30	?	?	PUNCT
taxlaw-2851	295	1	a4	a4	NOUN
taxlaw-2851	295	2	.	.	PUNCT
taxlaw-2851	296	1	tpc	tpc	PROPN
taxlaw-2851	296	2	will	will	AUX
taxlaw-2851	296	3	assume	assume	VERB
taxlaw-2851	296	4	that	that	SCONJ
taxlaw-2851	296	5	unused	unused	ADJ
taxlaw-2851	296	6	credits	credit	NOUN
taxlaw-2851	296	7	could	could	AUX
taxlaw-2851	296	8	be	be	AUX
taxlaw-2851	296	9	used	use	VERB
taxlaw-2851	296	10	,	,	PUNCT
taxlaw-2851	296	11	generally	generally	ADV
taxlaw-2851	296	12	under	under	ADP
taxlaw-2851	296	13	current	current	ADJ
taxlaw-2851	296	14	law	law	NOUN
taxlaw-2851	296	15	rules	rule	NOUN
taxlaw-2851	296	16	.	.	PUNCT
taxlaw-2851	297	1	q5	q5	PROPN
taxlaw-2851	297	2	.	.	PROPN
taxlaw-2851	298	1	would	would	AUX
taxlaw-2851	298	2	existing	exist	VERB
taxlaw-2851	298	3	nols	nol	NOUN
taxlaw-2851	299	1	[	[	X
taxlaw-2851	299	2	net	net	ADJ
taxlaw-2851	299	3	operating	operating	NOUN
taxlaw-2851	299	4	losses	loss	NOUN
taxlaw-2851	299	5	]	]	PUNCT
taxlaw-2851	299	6	be	be	AUX
taxlaw-2851	299	7	subject	subject	ADJ
taxlaw-2851	299	8	to	to	ADP
taxlaw-2851	299	9	the	the	DET
taxlaw-2851	299	10	new	new	ADJ
taxlaw-2851	299	11	rules	rule	NOUN
taxlaw-2851	299	12	under	under	ADP
taxlaw-2851	299	13	the	the	DET
taxlaw-2851	299	14	plan	plan	NOUN
taxlaw-2851	299	15	?	?	PUNCT
taxlaw-2851	300	1	a5	a5	NOUN
taxlaw-2851	300	2	.	.	PUNCT
taxlaw-2851	301	1	tpc	tpc	PROPN
taxlaw-2851	301	2	will	will	AUX
taxlaw-2851	301	3	assume	assume	VERB
taxlaw-2851	301	4	that	that	SCONJ
taxlaw-2851	301	5	existing	exist	VERB
taxlaw-2851	301	6	nols	nol	NOUN
taxlaw-2851	301	7	would	would	AUX
taxlaw-2851	301	8	be	be	AUX
taxlaw-2851	301	9	subject	subject	ADJ
taxlaw-2851	301	10	to	to	ADP
taxlaw-2851	301	11	the	the	DET
taxlaw-2851	301	12	new	new	ADJ
taxlaw-2851	301	13	rules	rule	NOUN
taxlaw-2851	301	14	.	.	PUNCT
taxlaw-2851	302	1	3	3	X
taxlaw-2851	302	2	.	.	X
taxlaw-2851	302	3	border	border	NOUN
taxlaw-2851	302	4	adjustments	adjustment	NOUN
taxlaw-2851	302	5	the	the	DET
taxlaw-2851	302	6	document	document	NOUN
taxlaw-2851	302	7	indicates	indicate	VERB
taxlaw-2851	302	8	that	that	SCONJ
taxlaw-2851	302	9	the	the	DET
taxlaw-2851	302	10	plan	plan	NOUN
taxlaw-2851	302	11	would	would	AUX
taxlaw-2851	302	12	move	move	VERB
taxlaw-2851	302	13	to	to	ADP
taxlaw-2851	302	14	a	a	DET
taxlaw-2851	302	15	destination	destination	NOUN
taxlaw-2851	302	16	-	-	PUNCT
taxlaw-2851	302	17	basis	basis	NOUN
taxlaw-2851	302	18	tax	tax	NOUN
taxlaw-2851	302	19	system	system	NOUN
taxlaw-2851	302	20	“	"	PUNCT
taxlaw-2851	302	21	by	by	ADP
taxlaw-2851	302	22	providing	provide	VERB
taxlaw-2851	302	23	border	border	NOUN
taxlaw-2851	302	24	adjustments	adjustment	NOUN
taxlaw-2851	302	25	exempting	exempt	VERB
taxlaw-2851	302	26	imports	import	NOUN
taxlaw-2851	302	27	and	and	CCONJ
taxlaw-2851	302	28	taxing	tax	VERB
taxlaw-2851	302	29	imports	import	NOUN
taxlaw-2851	302	30	…	…	PUNCT
taxlaw-2851	302	31	within	within	ADP
taxlaw-2851	302	32	the	the	DET
taxlaw-2851	302	33	context	context	NOUN
taxlaw-2851	302	34	of	of	ADP
taxlaw-2851	302	35	the	the	DET
taxlaw-2851	302	36	transformed	transform	VERB
taxlaw-2851	302	37	business	business	NOUN
taxlaw-2851	302	38	tax	tax	NOUN
taxlaw-2851	302	39	system”.32	system”.32	X
taxlaw-2851	302	40	q6	q6	NOUN
taxlaw-2851	302	41	.	.	PUNCT
taxlaw-2851	303	1	how	how	SCONJ
taxlaw-2851	303	2	would	would	AUX
taxlaw-2851	303	3	these	these	DET
taxlaw-2851	303	4	border	border	NOUN
taxlaw-2851	303	5	adjustments	adjustment	NOUN
taxlaw-2851	303	6	be	be	AUX
taxlaw-2851	303	7	made	make	VERB
taxlaw-2851	303	8	,	,	PUNCT
taxlaw-2851	303	9	and	and	CCONJ
taxlaw-2851	303	10	would	would	AUX
taxlaw-2851	303	11	any	any	DET
taxlaw-2851	303	12	adjustment	adjustment	NOUN
taxlaw-2851	303	13	apply	apply	VERB
taxlaw-2851	303	14	to	to	ADP
taxlaw-2851	303	15	direct	direct	ADJ
taxlaw-2851	303	16	imports	import	NOUN
taxlaw-2851	303	17	by	by	ADP
taxlaw-2851	303	18	final	final	ADJ
taxlaw-2851	303	19	consumers	consumer	NOUN
taxlaw-2851	303	20	(	(	PUNCT
taxlaw-2851	303	21	households	household	NOUN
taxlaw-2851	303	22	and	and	CCONJ
taxlaw-2851	303	23	governments	government	NOUN
taxlaw-2851	303	24	)	)	PUNCT
taxlaw-2851	303	25	?	?	PUNCT
taxlaw-2851	304	1	32	32	NUM
taxlaw-2851	304	2	supra	supra	NOUN
taxlaw-2851	304	3	note	note	NOUN
taxlaw-2851	304	4	1	1	NUM
taxlaw-2851	304	5	at	at	ADP
taxlaw-2851	304	6	27	27	NUM
taxlaw-2851	304	7	.	.	PUNCT
taxlaw-2851	304	8	2017	2017	NUM
taxlaw-2851	304	9	]	]	PUNCT
taxlaw-2851	304	10	an	an	DET
taxlaw-2851	304	11	analysis	analysis	NOUN
taxlaw-2851	304	12	of	of	ADP
taxlaw-2851	304	13	the	the	DET
taxlaw-2851	304	14	house	house	NOUN
taxlaw-2851	304	15	gop	gop	PROPN
taxlaw-2851	304	16	tax	tax	NOUN
taxlaw-2851	304	17	plan	plan	NOUN
taxlaw-2851	304	18	285	285	NUM
taxlaw-2851	304	19	a6	a6	NOUN
taxlaw-2851	304	20	.	.	PUNCT
taxlaw-2851	305	1	tpc	tpc	PROPN
taxlaw-2851	305	2	will	will	AUX
taxlaw-2851	305	3	assume	assume	VERB
taxlaw-2851	305	4	that	that	SCONJ
taxlaw-2851	305	5	businesses	business	NOUN
taxlaw-2851	305	6	would	would	AUX
taxlaw-2851	305	7	simply	simply	ADV
taxlaw-2851	305	8	exclude	exclude	VERB
taxlaw-2851	305	9	receipts	receipt	NOUN
taxlaw-2851	305	10	from	from	ADP
taxlaw-2851	305	11	exports	export	NOUN
taxlaw-2851	305	12	and	and	CCONJ
taxlaw-2851	305	13	not	not	PART
taxlaw-2851	305	14	deduct	deduct	VERB
taxlaw-2851	305	15	imported	import	VERB
taxlaw-2851	305	16	purchases	purchase	NOUN
taxlaw-2851	305	17	,	,	PUNCT
taxlaw-2851	305	18	and	and	CCONJ
taxlaw-2851	305	19	that	that	SCONJ
taxlaw-2851	305	20	an	an	DET
taxlaw-2851	305	21	excise	excise	NOUN
taxlaw-2851	305	22	tax	tax	NOUN
taxlaw-2851	305	23	of	of	ADP
taxlaw-2851	305	24	20	20	NUM
taxlaw-2851	305	25	percent	percent	NOUN
taxlaw-2851	305	26	(	(	PUNCT
taxlaw-2851	305	27	the	the	DET
taxlaw-2851	305	28	corporate	corporate	ADJ
taxlaw-2851	305	29	rate	rate	NOUN
taxlaw-2851	305	30	)	)	PUNCT
taxlaw-2851	305	31	would	would	AUX
taxlaw-2851	305	32	apply	apply	VERB
taxlaw-2851	305	33	to	to	ADP
taxlaw-2851	305	34	direct	direct	ADJ
taxlaw-2851	305	35	imports	import	NOUN
taxlaw-2851	305	36	by	by	ADP
taxlaw-2851	305	37	final	final	ADJ
taxlaw-2851	305	38	consumers	consumer	NOUN
taxlaw-2851	305	39	.	.	PUNCT
taxlaw-2851	306	1	4	4	X
taxlaw-2851	306	2	.	.	X
taxlaw-2851	306	3	estate	estate	NOUN
taxlaw-2851	306	4	and	and	CCONJ
taxlaw-2851	306	5	gift	gift	NOUN
taxlaw-2851	306	6	taxes	taxis	NOUN
taxlaw-2851	306	7	the	the	DET
taxlaw-2851	306	8	plan	plan	NOUN
taxlaw-2851	306	9	would	would	AUX
taxlaw-2851	306	10	repeal	repeal	VERB
taxlaw-2851	306	11	the	the	DET
taxlaw-2851	306	12	estate	estate	NOUN
taxlaw-2851	306	13	and	and	CCONJ
taxlaw-2851	306	14	generation	generation	NOUN
taxlaw-2851	306	15	-	-	PUNCT
taxlaw-2851	306	16	skipping	skip	VERB
taxlaw-2851	306	17	transfer	transfer	NOUN
taxlaw-2851	306	18	taxes	taxis	NOUN
taxlaw-2851	306	19	.	.	PUNCT
taxlaw-2851	307	1	the	the	DET
taxlaw-2851	307	2	plan	plan	NOUN
taxlaw-2851	307	3	does	do	AUX
taxlaw-2851	307	4	not	not	PART
taxlaw-2851	307	5	indicate	indicate	VERB
taxlaw-2851	307	6	whether	whether	SCONJ
taxlaw-2851	307	7	the	the	DET
taxlaw-2851	307	8	gift	gift	NOUN
taxlaw-2851	307	9	tax	tax	NOUN
taxlaw-2851	307	10	would	would	AUX
taxlaw-2851	307	11	also	also	ADV
taxlaw-2851	307	12	be	be	AUX
taxlaw-2851	307	13	repealed	repeal	VERB
taxlaw-2851	307	14	,	,	PUNCT
taxlaw-2851	307	15	or	or	CCONJ
taxlaw-2851	307	16	how	how	SCONJ
taxlaw-2851	307	17	the	the	DET
taxlaw-2851	307	18	basis	basis	NOUN
taxlaw-2851	307	19	of	of	ADP
taxlaw-2851	307	20	gifts	gift	NOUN
taxlaw-2851	307	21	and	and	CCONJ
taxlaw-2851	307	22	inheritances	inheritance	NOUN
taxlaw-2851	307	23	received	receive	VERB
taxlaw-2851	307	24	would	would	AUX
taxlaw-2851	307	25	be	be	AUX
taxlaw-2851	307	26	determined	determine	VERB
taxlaw-2851	307	27	.	.	PUNCT
taxlaw-2851	308	1	q7	q7	PROPN
taxlaw-2851	308	2	.	.	PROPN
taxlaw-2851	308	3	would	would	AUX
taxlaw-2851	308	4	the	the	DET
taxlaw-2851	308	5	plan	plan	NOUN
taxlaw-2851	308	6	also	also	ADV
taxlaw-2851	308	7	repeal	repeal	VERB
taxlaw-2851	308	8	the	the	DET
taxlaw-2851	308	9	gift	gift	NOUN
taxlaw-2851	308	10	tax	tax	NOUN
taxlaw-2851	308	11	?	?	PUNCT
taxlaw-2851	309	1	a7	a7	PROPN
taxlaw-2851	309	2	.	.	PUNCT
taxlaw-2851	310	1	tpc	tpc	PROPN
taxlaw-2851	310	2	will	will	AUX
taxlaw-2851	310	3	assume	assume	VERB
taxlaw-2851	310	4	that	that	SCONJ
taxlaw-2851	310	5	the	the	DET
taxlaw-2851	310	6	gift	gift	NOUN
taxlaw-2851	310	7	tax	tax	NOUN
taxlaw-2851	310	8	is	be	AUX
taxlaw-2851	310	9	repealed	repeal	VERB
taxlaw-2851	310	10	.	.	PUNCT
taxlaw-2851	311	1	q8	q8	PROPN
taxlaw-2851	311	2	.	.	PUNCT
taxlaw-2851	312	1	would	would	AUX
taxlaw-2851	312	2	the	the	DET
taxlaw-2851	312	3	basis	basis	NOUN
taxlaw-2851	312	4	of	of	ADP
taxlaw-2851	312	5	gifts	gift	NOUN
taxlaw-2851	312	6	and	and	CCONJ
taxlaw-2851	312	7	inheritances	inheritance	NOUN
taxlaw-2851	312	8	received	receive	VERB
taxlaw-2851	312	9	a	a	PRON
taxlaw-2851	312	10	)	)	PUNCT
taxlaw-2851	312	11	be	be	AUX
taxlaw-2851	312	12	carried	carry	VERB
taxlaw-2851	312	13	over	over	ADP
taxlaw-2851	312	14	from	from	ADP
taxlaw-2851	312	15	the	the	DET
taxlaw-2851	312	16	donor	donor	NOUN
taxlaw-2851	312	17	,	,	PUNCT
taxlaw-2851	312	18	b	b	X
taxlaw-2851	312	19	)	)	PUNCT
taxlaw-2851	312	20	stepped	step	VERB
taxlaw-2851	312	21	up	up	ADV
taxlaw-2851	312	22	to	to	ADP
taxlaw-2851	312	23	their	their	PRON
taxlaw-2851	312	24	current	current	ADJ
taxlaw-2851	312	25	market	market	NOUN
taxlaw-2851	312	26	value	value	NOUN
taxlaw-2851	312	27	,	,	PUNCT
taxlaw-2851	312	28	or	or	CCONJ
taxlaw-2851	312	29	c	c	X
taxlaw-2851	312	30	)	)	PUNCT
taxlaw-2851	312	31	treated	treat	VERB
taxlaw-2851	312	32	differently	differently	ADV
taxlaw-2851	312	33	?	?	PUNCT
taxlaw-2851	313	1	if	if	SCONJ
taxlaw-2851	313	2	basis	basis	NOUN
taxlaw-2851	313	3	is	be	AUX
taxlaw-2851	313	4	stepped	step	VERB
taxlaw-2851	313	5	up	up	ADV
taxlaw-2851	313	6	,	,	PUNCT
taxlaw-2851	313	7	would	would	AUX
taxlaw-2851	313	8	there	there	PRON
taxlaw-2851	313	9	be	be	AUX
taxlaw-2851	313	10	any	any	DET
taxlaw-2851	313	11	limits	limit	NOUN
taxlaw-2851	313	12	on	on	ADP
taxlaw-2851	313	13	the	the	DET
taxlaw-2851	313	14	amount	amount	NOUN
taxlaw-2851	313	15	stepped	step	VERB
taxlaw-2851	313	16	up	up	ADP
taxlaw-2851	313	17	?	?	PUNCT
taxlaw-2851	314	1	a8	a8	PROPN
taxlaw-2851	314	2	.	.	PUNCT
taxlaw-2851	315	1	tpc	tpc	PROPN
taxlaw-2851	315	2	will	will	AUX
taxlaw-2851	315	3	assume	assume	VERB
taxlaw-2851	315	4	that	that	SCONJ
taxlaw-2851	315	5	inter	inter	ADJ
taxlaw-2851	315	6	vivos	vivos	ADJ
taxlaw-2851	315	7	gifts	gift	NOUN
taxlaw-2851	315	8	will	will	AUX
taxlaw-2851	315	9	continue	continue	VERB
taxlaw-2851	315	10	to	to	PART
taxlaw-2851	315	11	have	have	VERB
taxlaw-2851	315	12	carryover	carryover	NOUN
taxlaw-2851	315	13	basis	basis	NOUN
taxlaw-2851	315	14	and	and	CCONJ
taxlaw-2851	315	15	that	that	SCONJ
taxlaw-2851	315	16	inheritances	inheritance	NOUN
taxlaw-2851	315	17	will	will	AUX
taxlaw-2851	315	18	receive	receive	VERB
taxlaw-2851	315	19	stepped	step	VERB
taxlaw-2851	315	20	-	-	PUNCT
taxlaw-2851	315	21	up	up	ADP
taxlaw-2851	315	22	basis	basis	NOUN
taxlaw-2851	315	23	,	,	PUNCT
taxlaw-2851	315	24	but	but	CCONJ
taxlaw-2851	315	25	with	with	ADP
taxlaw-2851	315	26	the	the	DET
taxlaw-2851	315	27	limits	limit	NOUN
taxlaw-2851	315	28	in	in	ADP
taxlaw-2851	315	29	effect	effect	NOUN
taxlaw-2851	315	30	in	in	ADP
taxlaw-2851	315	31	2010	2010	NUM
taxlaw-2851	315	32	(	(	PUNCT
taxlaw-2851	315	33	$	$	SYM
taxlaw-2851	315	34	1.3	1.3	NUM
taxlaw-2851	315	35	million	million	NUM
taxlaw-2851	315	36	plus	plus	CCONJ
taxlaw-2851	315	37	an	an	DET
taxlaw-2851	315	38	additional	additional	ADJ
taxlaw-2851	315	39	$	$	SYM
taxlaw-2851	315	40	3	3	NUM
taxlaw-2851	315	41	million	million	NUM
taxlaw-2851	315	42	for	for	ADP
taxlaw-2851	315	43	surviving	survive	VERB
taxlaw-2851	315	44	spouses	spouse	NOUN
taxlaw-2851	315	45	,	,	PUNCT
taxlaw-2851	315	46	with	with	ADP
taxlaw-2851	315	47	any	any	DET
taxlaw-2851	315	48	additional	additional	ADJ
taxlaw-2851	315	49	unrealized	unrealized	ADJ
taxlaw-2851	315	50	gains	gain	NOUN
taxlaw-2851	315	51	carried	carry	VERB
taxlaw-2851	315	52	over	over	ADP
taxlaw-2851	315	53	)	)	PUNCT
taxlaw-2851	315	54	but	but	CCONJ
taxlaw-2851	315	55	indexed	index	VERB
taxlaw-2851	315	56	for	for	ADP
taxlaw-2851	315	57	inflation	inflation	NOUN
taxlaw-2851	315	58	from	from	ADP
taxlaw-2851	315	59	2010	2010	NUM
taxlaw-2851	315	60	.	.	PUNCT
taxlaw-2851	316	1	b.	b.	PROPN
taxlaw-2851	316	2	tpc	tpc	PROPN
taxlaw-2851	316	3	assumptions	assumption	NOUN
taxlaw-2851	316	4	(	(	PUNCT
taxlaw-2851	316	5	absent	absent	ADJ
taxlaw-2851	316	6	clarifications	clarification	NOUN
taxlaw-2851	316	7	)	)	PUNCT
taxlaw-2851	316	8	about	about	ADP
taxlaw-2851	316	9	other	other	ADJ
taxlaw-2851	316	10	provisions	provision	NOUN
taxlaw-2851	316	11	1	1	NUM
taxlaw-2851	316	12	.	.	PUNCT
taxlaw-2851	316	13	individual	individual	ADJ
taxlaw-2851	316	14	income	income	NOUN
taxlaw-2851	316	15	tax	tax	NOUN
taxlaw-2851	316	16	1	1	NUM
taxlaw-2851	316	17	.	.	PUNCT
taxlaw-2851	317	1	all	all	DET
taxlaw-2851	317	2	current	current	ADJ
taxlaw-2851	317	3	law	law	NOUN
taxlaw-2851	317	4	filing	filing	NOUN
taxlaw-2851	317	5	statuses	status	NOUN
taxlaw-2851	317	6	would	would	AUX
taxlaw-2851	317	7	be	be	AUX
taxlaw-2851	317	8	retained	retain	VERB
taxlaw-2851	317	9	.	.	PUNCT
taxlaw-2851	318	1	2	2	X
taxlaw-2851	318	2	.	.	X
taxlaw-2851	318	3	individual	individual	ADJ
taxlaw-2851	318	4	income	income	NOUN
taxlaw-2851	318	5	tax	tax	NOUN
taxlaw-2851	318	6	brackets	bracket	NOUN
taxlaw-2851	318	7	would	would	AUX
taxlaw-2851	318	8	match	match	VERB
taxlaw-2851	318	9	current	current	ADJ
taxlaw-2851	318	10	law	law	NOUN
taxlaw-2851	318	11	(	(	PUNCT
taxlaw-2851	318	12	e.g.	e.g.	ADV
taxlaw-2851	318	13	,	,	PUNCT
taxlaw-2851	318	14	the	the	DET
taxlaw-2851	318	15	plan	plan	NOUN
taxlaw-2851	318	16	’s	’s	PART
taxlaw-2851	318	17	12	12	NUM
taxlaw-2851	318	18	percent	percent	NOUN
taxlaw-2851	318	19	bracket	bracket	NOUN
taxlaw-2851	318	20	ends	end	NOUN
taxlaw-2851	318	21	at	at	ADP
taxlaw-2851	318	22	the	the	DET
taxlaw-2851	318	23	same	same	ADJ
taxlaw-2851	318	24	level	level	NOUN
taxlaw-2851	318	25	as	as	ADP
taxlaw-2851	318	26	the	the	DET
taxlaw-2851	318	27	current	current	ADJ
taxlaw-2851	318	28	law	law	NOUN
taxlaw-2851	318	29	15	15	NUM
taxlaw-2851	318	30	percent	percent	NOUN
taxlaw-2851	318	31	bracket	bracket	NOUN
taxlaw-2851	318	32	for	for	ADP
taxlaw-2851	318	33	each	each	DET
taxlaw-2851	318	34	filing	filing	NOUN
taxlaw-2851	318	35	status	status	NOUN
taxlaw-2851	318	36	)	)	PUNCT
taxlaw-2851	318	37	.	.	PUNCT
taxlaw-2851	319	1	3	3	X
taxlaw-2851	319	2	.	.	X
taxlaw-2851	319	3	the	the	DET
taxlaw-2851	319	4	50	50	NUM
taxlaw-2851	319	5	percent	percent	NOUN
taxlaw-2851	319	6	deduction	deduction	NOUN
taxlaw-2851	319	7	for	for	ADP
taxlaw-2851	319	8	dividends	dividend	NOUN
taxlaw-2851	319	9	would	would	AUX
taxlaw-2851	319	10	apply	apply	VERB
taxlaw-2851	319	11	only	only	ADV
taxlaw-2851	319	12	to	to	ADP
taxlaw-2851	319	13	“	"	PUNCT
taxlaw-2851	319	14	qualified	qualified	ADJ
taxlaw-2851	319	15	dividends	dividend	NOUN
taxlaw-2851	319	16	”	"	PUNCT
taxlaw-2851	319	17	as	as	SCONJ
taxlaw-2851	319	18	defined	define	VERB
taxlaw-2851	319	19	under	under	ADP
taxlaw-2851	319	20	current	current	ADJ
taxlaw-2851	319	21	law	law	NOUN
taxlaw-2851	319	22	.	.	PUNCT
taxlaw-2851	320	1	4	4	X
taxlaw-2851	320	2	.	.	X
taxlaw-2851	320	3	interest	interest	NOUN
taxlaw-2851	320	4	received	receive	VERB
taxlaw-2851	320	5	from	from	ADP
taxlaw-2851	320	6	a	a	DET
taxlaw-2851	320	7	pass	pass	NOUN
taxlaw-2851	320	8	-	-	PUNCT
taxlaw-2851	320	9	through	through	NOUN
taxlaw-2851	320	10	would	would	AUX
taxlaw-2851	320	11	be	be	AUX
taxlaw-2851	320	12	reduced	reduce	VERB
taxlaw-2851	320	13	by	by	ADP
taxlaw-2851	320	14	interest	interest	NOUN
taxlaw-2851	320	15	paid	pay	VERB
taxlaw-2851	320	16	by	by	ADP
taxlaw-2851	320	17	the	the	DET
taxlaw-2851	320	18	pass	pass	NOUN
taxlaw-2851	320	19	-	-	PUNCT
taxlaw-2851	320	20	through	through	NOUN
taxlaw-2851	320	21	(	(	PUNCT
taxlaw-2851	320	22	but	but	CCONJ
taxlaw-2851	320	23	not	not	PART
taxlaw-2851	320	24	below	below	ADP
taxlaw-2851	320	25	zero	zero	NUM
taxlaw-2851	320	26	)	)	PUNCT
taxlaw-2851	320	27	before	before	ADP
taxlaw-2851	320	28	applying	apply	VERB
taxlaw-2851	320	29	the	the	DET
taxlaw-2851	320	30	50	50	NUM
taxlaw-2851	320	31	percent	percent	NOUN
taxlaw-2851	320	32	deduction	deduction	NOUN
taxlaw-2851	320	33	.	.	PUNCT
taxlaw-2851	321	1	5	5	X
taxlaw-2851	321	2	.	.	X
taxlaw-2851	321	3	the	the	DET
taxlaw-2851	321	4	limit	limit	NOUN
taxlaw-2851	321	5	on	on	ADP
taxlaw-2851	321	6	current	current	ADJ
taxlaw-2851	321	7	deductibility	deductibility	NOUN
taxlaw-2851	321	8	of	of	ADP
taxlaw-2851	321	9	capital	capital	NOUN
taxlaw-2851	321	10	losses	loss	NOUN
taxlaw-2851	321	11	would	would	AUX
taxlaw-2851	321	12	be	be	AUX
taxlaw-2851	321	13	retained	retain	VERB
taxlaw-2851	321	14	,	,	PUNCT
taxlaw-2851	321	15	but	but	CCONJ
taxlaw-2851	321	16	reduced	reduce	VERB
taxlaw-2851	321	17	from	from	ADP
taxlaw-2851	321	18	$	$	SYM
taxlaw-2851	321	19	3,000	3,000	NUM
taxlaw-2851	321	20	to	to	PART
taxlaw-2851	321	21	$	$	SYM
taxlaw-2851	321	22	1,500	1,500	NUM
taxlaw-2851	321	23	.	.	PUNCT
taxlaw-2851	322	1	6	6	NUM
taxlaw-2851	322	2	.	.	PUNCT
taxlaw-2851	323	1	the	the	DET
taxlaw-2851	323	2	limitation	limitation	NOUN
taxlaw-2851	323	3	on	on	ADP
taxlaw-2851	323	4	itemized	itemize	VERB
taxlaw-2851	323	5	deductions	deduction	NOUN
taxlaw-2851	323	6	(	(	PUNCT
taxlaw-2851	323	7	pease	pease	PROPN
taxlaw-2851	323	8	)	)	PUNCT
taxlaw-2851	323	9	would	would	AUX
taxlaw-2851	323	10	be	be	AUX
taxlaw-2851	323	11	repealed	repeal	VERB
taxlaw-2851	323	12	.	.	PUNCT
taxlaw-2851	324	1	286	286	NUM
taxlaw-2851	324	2	columbia	columbia	PROPN
taxlaw-2851	324	3	journal	journal	NOUN
taxlaw-2851	324	4	of	of	ADP
taxlaw-2851	324	5	tax	tax	NOUN
taxlaw-2851	324	6	law	law	NOUN
taxlaw-2851	325	1	[	[	X
taxlaw-2851	325	2	vol.8:257	vol.8:257	PROPN
taxlaw-2851	325	3	7	7	NUM
taxlaw-2851	325	4	.	.	PUNCT
taxlaw-2851	326	1	the	the	DET
taxlaw-2851	326	2	new	new	ADJ
taxlaw-2851	326	3	credit	credit	NOUN
taxlaw-2851	326	4	for	for	ADP
taxlaw-2851	326	5	non	non	ADJ
taxlaw-2851	326	6	-	-	ADJ
taxlaw-2851	326	7	child	child	ADJ
taxlaw-2851	326	8	dependents	dependent	NOUN
taxlaw-2851	326	9	would	would	AUX
taxlaw-2851	326	10	phase	phase	VERB
taxlaw-2851	326	11	out	out	ADP
taxlaw-2851	326	12	under	under	ADP
taxlaw-2851	326	13	the	the	DET
taxlaw-2851	326	14	same	same	ADJ
taxlaw-2851	326	15	(	(	PUNCT
taxlaw-2851	326	16	revised	revise	VERB
taxlaw-2851	326	17	)	)	PUNCT
taxlaw-2851	326	18	rules	rule	NOUN
taxlaw-2851	326	19	used	use	VERB
taxlaw-2851	326	20	to	to	PART
taxlaw-2851	326	21	phase	phase	VERB
taxlaw-2851	326	22	out	out	ADP
taxlaw-2851	326	23	the	the	DET
taxlaw-2851	326	24	child	child	NOUN
taxlaw-2851	326	25	tax	tax	NOUN
taxlaw-2851	326	26	credit	credit	NOUN
taxlaw-2851	326	27	.	.	PUNCT
taxlaw-2851	327	1	2	2	X
taxlaw-2851	327	2	.	.	X
taxlaw-2851	327	3	business	business	NOUN
taxlaw-2851	327	4	tax	tax	NOUN
taxlaw-2851	327	5	provisions	provision	NOUN
taxlaw-2851	327	6	8	8	NUM
taxlaw-2851	327	7	.	.	PUNCT
taxlaw-2851	327	8	adequate	adequate	ADJ
taxlaw-2851	327	9	definitions	definition	NOUN
taxlaw-2851	327	10	and	and	CCONJ
taxlaw-2851	327	11	safeguards	safeguard	NOUN
taxlaw-2851	327	12	would	would	AUX
taxlaw-2851	327	13	be	be	AUX
taxlaw-2851	327	14	included	include	VERB
taxlaw-2851	327	15	in	in	ADP
taxlaw-2851	327	16	the	the	DET
taxlaw-2851	327	17	plan	plan	NOUN
taxlaw-2851	327	18	to	to	PART
taxlaw-2851	327	19	guide	guide	VERB
taxlaw-2851	327	20	(	(	PUNCT
taxlaw-2851	327	21	and	and	CCONJ
taxlaw-2851	327	22	enforce	enforce	VERB
taxlaw-2851	327	23	)	)	PUNCT
taxlaw-2851	327	24	the	the	DET
taxlaw-2851	327	25	“	"	PUNCT
taxlaw-2851	327	26	reasonable	reasonable	ADJ
taxlaw-2851	327	27	compensation	compensation	NOUN
taxlaw-2851	327	28	”	"	PUNCT
taxlaw-2851	327	29	requirement	requirement	NOUN
taxlaw-2851	327	30	for	for	ADP
taxlaw-2851	327	31	sole	sole	ADJ
taxlaw-2851	327	32	proprietors	proprietor	NOUN
taxlaw-2851	327	33	and	and	CCONJ
taxlaw-2851	327	34	pass	pass	VERB
taxlaw-2851	327	35	-	-	PUNCT
taxlaw-2851	327	36	through	through	ADP
taxlaw-2851	327	37	businesses	business	NOUN
taxlaw-2851	327	38	.	.	PUNCT
taxlaw-2851	328	1	9	9	X
taxlaw-2851	328	2	.	.	X
taxlaw-2851	328	3	the	the	DET
taxlaw-2851	328	4	25	25	NUM
taxlaw-2851	328	5	percent	percent	NOUN
taxlaw-2851	328	6	rate	rate	NOUN
taxlaw-2851	328	7	cap	cap	NOUN
taxlaw-2851	328	8	on	on	ADP
taxlaw-2851	328	9	the	the	DET
taxlaw-2851	328	10	active	active	ADJ
taxlaw-2851	328	11	business	business	NOUN
taxlaw-2851	328	12	income	income	NOUN
taxlaw-2851	328	13	of	of	ADP
taxlaw-2851	328	14	sole	sole	ADJ
taxlaw-2851	328	15	proprietors	proprietor	NOUN
taxlaw-2851	328	16	and	and	CCONJ
taxlaw-2851	328	17	pass	pass	VERB
taxlaw-2851	328	18	-	-	PUNCT
taxlaw-2851	328	19	through	through	ADP
taxlaw-2851	328	20	businesses	business	NOUN
taxlaw-2851	328	21	would	would	AUX
taxlaw-2851	328	22	be	be	AUX
taxlaw-2851	328	23	computed	compute	VERB
taxlaw-2851	328	24	much	much	ADV
taxlaw-2851	328	25	like	like	ADP
taxlaw-2851	328	26	the	the	DET
taxlaw-2851	328	27	current	current	ADJ
taxlaw-2851	328	28	rate	rate	NOUN
taxlaw-2851	328	29	cap	cap	NOUN
taxlaw-2851	328	30	on	on	ADP
taxlaw-2851	328	31	capital	capital	NOUN
taxlaw-2851	328	32	gains	gain	NOUN
taxlaw-2851	328	33	and	and	CCONJ
taxlaw-2851	328	34	dividends	dividend	NOUN
taxlaw-2851	328	35	(	(	PUNCT
taxlaw-2851	328	36	i.e.	i.e.	X
taxlaw-2851	328	37	,	,	PUNCT
taxlaw-2851	328	38	with	with	ADP
taxlaw-2851	328	39	active	active	ADJ
taxlaw-2851	328	40	business	business	NOUN
taxlaw-2851	328	41	income	income	NOUN
taxlaw-2851	328	42	treated	treat	VERB
taxlaw-2851	328	43	as	as	ADP
taxlaw-2851	328	44	otherwise	otherwise	ADV
taxlaw-2851	328	45	taxable	taxable	ADJ
taxlaw-2851	328	46	at	at	ADP
taxlaw-2851	328	47	the	the	DET
taxlaw-2851	328	48	highest	high	ADJ
taxlaw-2851	328	49	rate(s	rate(s	NOUN
taxlaw-2851	328	50	)	)	PUNCT
taxlaw-2851	328	51	applicable	applicable	ADJ
taxlaw-2851	328	52	to	to	ADP
taxlaw-2851	328	53	the	the	DET
taxlaw-2851	328	54	taxpayer	taxpayer	NOUN
taxlaw-2851	328	55	)	)	PUNCT
taxlaw-2851	328	56	.	.	PUNCT
taxlaw-2851	329	1	10	10	NUM
taxlaw-2851	329	2	.	.	PUNCT
taxlaw-2851	330	1	the	the	DET
taxlaw-2851	330	2	interest	interest	NOUN
taxlaw-2851	330	3	rate	rate	NOUN
taxlaw-2851	330	4	that	that	PRON
taxlaw-2851	330	5	applies	apply	VERB
taxlaw-2851	330	6	to	to	ADP
taxlaw-2851	330	7	carryforwards	carryforward	NOUN
taxlaw-2851	330	8	of	of	ADP
taxlaw-2851	330	9	unused	unused	ADJ
taxlaw-2851	330	10	nols	nol	NOUN
taxlaw-2851	330	11	would	would	AUX
taxlaw-2851	330	12	be	be	AUX
taxlaw-2851	330	13	the	the	DET
taxlaw-2851	330	14	10	10	NUM
taxlaw-2851	330	15	-	-	PUNCT
taxlaw-2851	330	16	year	year	NOUN
taxlaw-2851	330	17	treasury	treasury	NOUN
taxlaw-2851	330	18	rate	rate	NOUN
taxlaw-2851	330	19	.	.	PUNCT
taxlaw-2851	331	1	11	11	NUM
taxlaw-2851	331	2	.	.	PUNCT
taxlaw-2851	332	1	the	the	DET
taxlaw-2851	332	2	foreign	foreign	ADJ
taxlaw-2851	332	3	tax	tax	NOUN
taxlaw-2851	332	4	credit	credit	NOUN
taxlaw-2851	332	5	allowed	allow	VERB
taxlaw-2851	332	6	against	against	ADP
taxlaw-2851	332	7	the	the	DET
taxlaw-2851	332	8	deemed	deem	VERB
taxlaw-2851	332	9	repatriation	repatriation	NOUN
taxlaw-2851	332	10	of	of	ADP
taxlaw-2851	332	11	accumulated	accumulate	VERB
taxlaw-2851	332	12	untaxed	untaxed	ADJ
taxlaw-2851	332	13	earnings	earning	NOUN
taxlaw-2851	332	14	and	and	CCONJ
taxlaw-2851	332	15	profits	profit	NOUN
taxlaw-2851	332	16	of	of	ADP
taxlaw-2851	332	17	foreign	foreign	ADJ
taxlaw-2851	332	18	subsidiaries	subsidiary	NOUN
taxlaw-2851	332	19	(	(	PUNCT
taxlaw-2851	332	20	as	as	ADP
taxlaw-2851	332	21	of	of	ADP
taxlaw-2851	332	22	the	the	DET
taxlaw-2851	332	23	effective	effective	ADJ
taxlaw-2851	332	24	date	date	NOUN
taxlaw-2851	332	25	of	of	ADP
taxlaw-2851	332	26	the	the	DET
taxlaw-2851	332	27	plan	plan	NOUN
taxlaw-2851	332	28	)	)	PUNCT
taxlaw-2851	332	29	would	would	AUX
taxlaw-2851	332	30	be	be	AUX
taxlaw-2851	332	31	scaled	scale	VERB
taxlaw-2851	332	32	down	down	ADP
taxlaw-2851	332	33	by	by	ADP
taxlaw-2851	332	34	the	the	DET
taxlaw-2851	332	35	same	same	ADJ
taxlaw-2851	332	36	ratio	ratio	NOUN
taxlaw-2851	332	37	as	as	ADP
taxlaw-2851	332	38	the	the	DET
taxlaw-2851	332	39	applicable	applicable	ADJ
taxlaw-2851	332	40	rate	rate	NOUN
taxlaw-2851	332	41	(	(	PUNCT
taxlaw-2851	332	42	8.75	8.75	NUM
taxlaw-2851	332	43	percent	percent	NOUN
taxlaw-2851	332	44	or	or	CCONJ
taxlaw-2851	332	45	3.5	3.5	NUM
taxlaw-2851	332	46	percent	percent	NOUN
taxlaw-2851	332	47	)	)	PUNCT
taxlaw-2851	332	48	to	to	ADP
taxlaw-2851	332	49	35	35	NUM
taxlaw-2851	332	50	percent	percent	NOUN
taxlaw-2851	332	51	.	.	PUNCT
taxlaw-2851	333	1	3	3	X
taxlaw-2851	333	2	.	.	X
taxlaw-2851	333	3	effective	effective	ADJ
taxlaw-2851	333	4	date	date	NOUN
taxlaw-2851	333	5	12	12	NUM
taxlaw-2851	333	6	.	.	PUNCT
taxlaw-2851	334	1	all	all	DET
taxlaw-2851	334	2	provisions	provision	NOUN
taxlaw-2851	334	3	would	would	AUX
taxlaw-2851	334	4	become	become	VERB
taxlaw-2851	334	5	effective	effective	ADJ
taxlaw-2851	334	6	january	january	PROPN
taxlaw-2851	334	7	1	1	NUM
taxlaw-2851	334	8	,	,	PUNCT
taxlaw-2851	334	9	2017	2017	NUM
taxlaw-2851	334	10	.	.	PUNCT
taxlaw-2851	335	1	c.	c.	NOUN
taxlaw-2851	335	2	provisions	provision	NOUN
taxlaw-2851	335	3	that	that	PRON
taxlaw-2851	335	4	tpc	tpc	PROPN
taxlaw-2851	335	5	will	will	AUX
taxlaw-2851	335	6	assume	assume	VERB
taxlaw-2851	335	7	are	be	AUX
taxlaw-2851	335	8	unchanged	unchanged	ADJ
taxlaw-2851	335	9	the	the	DET
taxlaw-2851	335	10	tax	tax	NOUN
taxlaw-2851	335	11	document	document	NOUN
taxlaw-2851	335	12	identifies	identify	VERB
taxlaw-2851	335	13	a	a	DET
taxlaw-2851	335	14	number	number	NOUN
taxlaw-2851	335	15	of	of	ADP
taxlaw-2851	335	16	current	current	ADJ
taxlaw-2851	335	17	law	law	NOUN
taxlaw-2851	335	18	provisions	provision	NOUN
taxlaw-2851	335	19	that	that	PRON
taxlaw-2851	335	20	the	the	DET
taxlaw-2851	335	21	plan	plan	NOUN
taxlaw-2851	335	22	leaves	leave	VERB
taxlaw-2851	335	23	to	to	ADP
taxlaw-2851	335	24	the	the	DET
taxlaw-2851	335	25	committee	committee	NOUN
taxlaw-2851	335	26	on	on	ADP
taxlaw-2851	335	27	ways	way	NOUN
taxlaw-2851	335	28	and	and	CCONJ
taxlaw-2851	335	29	means	mean	VERB
taxlaw-2851	335	30	to	to	PART
taxlaw-2851	335	31	examine	examine	VERB
taxlaw-2851	335	32	with	with	ADP
taxlaw-2851	335	33	the	the	DET
taxlaw-2851	335	34	goal	goal	NOUN
taxlaw-2851	335	35	of	of	ADP
taxlaw-2851	335	36	reforming	reform	VERB
taxlaw-2851	335	37	them	they	PRON
taxlaw-2851	335	38	.	.	PUNCT
taxlaw-2851	336	1	because	because	SCONJ
taxlaw-2851	336	2	the	the	DET
taxlaw-2851	336	3	document	document	NOUN
taxlaw-2851	336	4	proposes	propose	VERB
taxlaw-2851	336	5	no	no	DET
taxlaw-2851	336	6	specific	specific	ADJ
taxlaw-2851	336	7	reforms	reform	NOUN
taxlaw-2851	336	8	of	of	ADP
taxlaw-2851	336	9	the	the	DET
taxlaw-2851	336	10	following	follow	VERB
taxlaw-2851	336	11	provisions	provision	NOUN
taxlaw-2851	336	12	,	,	PUNCT
taxlaw-2851	336	13	tpc	tpc	PROPN
taxlaw-2851	336	14	must	must	AUX
taxlaw-2851	336	15	assume	assume	VERB
taxlaw-2851	336	16	for	for	ADP
taxlaw-2851	336	17	its	its	PRON
taxlaw-2851	336	18	analysis	analysis	NOUN
taxlaw-2851	336	19	that	that	SCONJ
taxlaw-2851	336	20	the	the	DET
taxlaw-2851	336	21	current	current	ADJ
taxlaw-2851	336	22	law	law	NOUN
taxlaw-2851	336	23	specification	specification	NOUN
taxlaw-2851	336	24	of	of	ADP
taxlaw-2851	336	25	the	the	DET
taxlaw-2851	336	26	following	follow	VERB
taxlaw-2851	336	27	provisions	provision	NOUN
taxlaw-2851	336	28	would	would	AUX
taxlaw-2851	336	29	remain	remain	VERB
taxlaw-2851	336	30	unchanged	unchanged	ADJ
taxlaw-2851	336	31	.	.	PUNCT
taxlaw-2851	337	1	however	however	ADV
taxlaw-2851	337	2	,	,	PUNCT
taxlaw-2851	337	3	we	we	PRON
taxlaw-2851	337	4	’d	’d	AUX
taxlaw-2851	337	5	be	be	AUX
taxlaw-2851	337	6	happy	happy	ADJ
taxlaw-2851	337	7	to	to	PART
taxlaw-2851	337	8	model	model	VERB
taxlaw-2851	337	9	the	the	DET
taxlaw-2851	337	10	specific	specific	ADJ
taxlaw-2851	337	11	reforms	reform	NOUN
taxlaw-2851	337	12	if	if	SCONJ
taxlaw-2851	337	13	you	you	PRON
taxlaw-2851	337	14	can	can	AUX
taxlaw-2851	337	15	provide	provide	VERB
taxlaw-2851	337	16	details	detail	NOUN
taxlaw-2851	337	17	.	.	PUNCT
taxlaw-2851	338	1	•	•	NUM
taxlaw-2851	338	2	earned	earn	VERB
taxlaw-2851	338	3	income	income	NOUN
taxlaw-2851	338	4	tax	tax	NOUN
taxlaw-2851	338	5	credit	credit	NOUN
taxlaw-2851	338	6	(	(	PUNCT
taxlaw-2851	338	7	eitc	eitc	NOUN
taxlaw-2851	338	8	)	)	PUNCT
taxlaw-2851	338	9	•	•	NOUN
taxlaw-2851	338	10	education	education	NOUN
taxlaw-2851	338	11	incentives	incentive	VERB
taxlaw-2851	338	12	•	•	ADP
taxlaw-2851	338	13	employer	employer	NOUN
taxlaw-2851	338	14	-	-	PUNCT
taxlaw-2851	338	15	provided	provide	VERB
taxlaw-2851	338	16	health	health	NOUN
taxlaw-2851	338	17	insurance	insurance	NOUN
taxlaw-2851	338	18	benefits	benefit	NOUN
taxlaw-2851	338	19	,	,	PUNCT
taxlaw-2851	338	20	including	include	VERB
taxlaw-2851	338	21	fsas	fsa	NOUN
taxlaw-2851	338	22	and	and	CCONJ
taxlaw-2851	338	23	hsas	hsa	NOUN
taxlaw-2851	339	1	[	[	X
taxlaw-2851	339	2	flexible	flexible	ADJ
taxlaw-2851	339	3	spending	spending	NOUN
taxlaw-2851	339	4	accounts	account	NOUN
taxlaw-2851	339	5	and	and	CCONJ
taxlaw-2851	339	6	health	health	NOUN
taxlaw-2851	339	7	savings	saving	NOUN
taxlaw-2851	339	8	accounts	account	NOUN
taxlaw-2851	339	9	]	]	PUNCT
taxlaw-2851	339	10	•	•	NUM
taxlaw-2851	339	11	employer	employer	NOUN
taxlaw-2851	339	12	-	-	PUNCT
taxlaw-2851	339	13	provided	provide	VERB
taxlaw-2851	339	14	retirement	retirement	NOUN
taxlaw-2851	339	15	benefits	benefit	NOUN
taxlaw-2851	339	16	•	•	PRON
taxlaw-2851	339	17	other	other	ADJ
taxlaw-2851	339	18	saving	saving	NOUN
taxlaw-2851	339	19	incentives	incentive	NOUN
taxlaw-2851	339	20	(	(	PUNCT
taxlaw-2851	339	21	including	include	VERB
taxlaw-2851	339	22	both	both	CCONJ
taxlaw-2851	339	23	retirement	retirement	NOUN
taxlaw-2851	339	24	-	-	PUNCT
taxlaw-2851	339	25	related	relate	VERB
taxlaw-2851	339	26	and	and	CCONJ
taxlaw-2851	339	27	other	other	ADJ
taxlaw-2851	339	28	saving	saving	NOUN
taxlaw-2851	339	29	incentives	incentive	NOUN
taxlaw-2851	339	30	)	)	PUNCT
taxlaw-2851	339	31	•	•	NUM
taxlaw-2851	339	32	mortgage	mortgage	NOUN
taxlaw-2851	339	33	interest	interest	NOUN
taxlaw-2851	339	34	deduction	deduction	NOUN
taxlaw-2851	339	35	•	•	CCONJ
taxlaw-2851	339	36	charitable	charitable	ADJ
taxlaw-2851	339	37	contribution	contribution	NOUN
taxlaw-2851	339	38	deduction	deduction	NOUN
taxlaw-2851	339	39	2017	2017	NUM
taxlaw-2851	339	40	]	]	PUNCT
taxlaw-2851	339	41	an	an	DET
taxlaw-2851	339	42	analysis	analysis	NOUN
taxlaw-2851	339	43	of	of	ADP
taxlaw-2851	339	44	the	the	DET
taxlaw-2851	339	45	house	house	NOUN
taxlaw-2851	339	46	gop	gop	PROPN
taxlaw-2851	339	47	tax	tax	NOUN
taxlaw-2851	339	48	plan	plan	NOUN
taxlaw-2851	339	49	287	287	NUM
taxlaw-2851	339	50	•	•	NOUN
taxlaw-2851	339	51	foreign	foreign	ADJ
taxlaw-2851	339	52	earned	earn	VERB
taxlaw-2851	339	53	income	income	NOUN
taxlaw-2851	339	54	exclusion	exclusion	NOUN
taxlaw-2851	339	55	and	and	CCONJ
taxlaw-2851	339	56	other	other	ADJ
taxlaw-2851	339	57	special	special	ADJ
taxlaw-2851	339	58	rules	rule	NOUN
taxlaw-2851	339	59	for	for	ADP
taxlaw-2851	339	60	individuals	individual	NOUN
taxlaw-2851	339	61	living	live	VERB
taxlaw-2851	339	62	abroad	abroad	ADV
taxlaw-2851	339	63	•	•	NUM
taxlaw-2851	339	64	deductibility	deductibility	NOUN
taxlaw-2851	339	65	of	of	ADP
taxlaw-2851	339	66	interest	interest	NOUN
taxlaw-2851	339	67	paid	pay	VERB
taxlaw-2851	339	68	by	by	ADP
taxlaw-2851	339	69	financial	financial	ADJ
taxlaw-2851	339	70	services	service	NOUN
taxlaw-2851	339	71	businesses	business	NOUN
taxlaw-2851	339	72	•	•	ADP
taxlaw-2851	339	73	research	research	NOUN
taxlaw-2851	339	74	and	and	CCONJ
taxlaw-2851	339	75	experimentation	experimentation	NOUN
taxlaw-2851	339	76	(	(	PUNCT
taxlaw-2851	339	77	r&e	r&e	PROPN
taxlaw-2851	339	78	)	)	PUNCT
taxlaw-2851	339	79	credit	credit	NOUN
taxlaw-2851	339	80	d.	d.	PROPN
taxlaw-2851	339	81	health	health	NOUN
taxlaw-2851	339	82	-	-	PUNCT
taxlaw-2851	339	83	related	relate	VERB
taxlaw-2851	339	84	tax	tax	NOUN
taxlaw-2851	339	85	provisions	provision	NOUN
taxlaw-2851	339	86	the	the	DET
taxlaw-2851	339	87	document	document	NOUN
taxlaw-2851	339	88	only	only	ADV
taxlaw-2851	339	89	partially	partially	ADV
taxlaw-2851	339	90	addresses	address	VERB
taxlaw-2851	339	91	reform	reform	NOUN
taxlaw-2851	339	92	of	of	ADP
taxlaw-2851	339	93	health	health	NOUN
taxlaw-2851	339	94	-	-	PUNCT
taxlaw-2851	339	95	related	relate	VERB
taxlaw-2851	339	96	tax	tax	NOUN
taxlaw-2851	339	97	provisions	provision	NOUN
taxlaw-2851	339	98	.	.	PUNCT
taxlaw-2851	340	1	the	the	DET
taxlaw-2851	340	2	plan	plan	NOUN
taxlaw-2851	340	3	would	would	AUX
taxlaw-2851	340	4	repeal	repeal	VERB
taxlaw-2851	340	5	all	all	DET
taxlaw-2851	340	6	itemized	itemize	VERB
taxlaw-2851	340	7	deductions	deduction	NOUN
taxlaw-2851	340	8	other	other	ADJ
taxlaw-2851	340	9	than	than	ADP
taxlaw-2851	340	10	those	those	PRON
taxlaw-2851	340	11	for	for	ADP
taxlaw-2851	340	12	mortgage	mortgage	NOUN
taxlaw-2851	340	13	interest	interest	NOUN
taxlaw-2851	340	14	and	and	CCONJ
taxlaw-2851	340	15	charitable	charitable	ADJ
taxlaw-2851	340	16	contributions	contribution	NOUN
taxlaw-2851	340	17	,	,	PUNCT
taxlaw-2851	340	18	but	but	CCONJ
taxlaw-2851	340	19	does	do	AUX
taxlaw-2851	340	20	not	not	PART
taxlaw-2851	340	21	specifically	specifically	ADV
taxlaw-2851	340	22	list	list	VERB
taxlaw-2851	340	23	the	the	DET
taxlaw-2851	340	24	deduction	deduction	NOUN
taxlaw-2851	340	25	for	for	ADP
taxlaw-2851	340	26	medical	medical	ADJ
taxlaw-2851	340	27	and	and	CCONJ
taxlaw-2851	340	28	dental	dental	ADJ
taxlaw-2851	340	29	expenses	expense	NOUN
taxlaw-2851	340	30	.	.	PUNCT
taxlaw-2851	341	1	the	the	DET
taxlaw-2851	341	2	plan	plan	NOUN
taxlaw-2851	341	3	also	also	ADV
taxlaw-2851	341	4	assumes	assume	VERB
taxlaw-2851	341	5	that	that	SCONJ
taxlaw-2851	341	6	all	all	PRON
taxlaw-2851	341	7	of	of	ADP
taxlaw-2851	341	8	the	the	DET
taxlaw-2851	341	9	taxes	taxis	NOUN
taxlaw-2851	341	10	enacted	enact	VERB
taxlaw-2851	341	11	as	as	ADP
taxlaw-2851	341	12	part	part	NOUN
taxlaw-2851	341	13	of	of	ADP
taxlaw-2851	341	14	the	the	DET
taxlaw-2851	341	15	aca	aca	PROPN
taxlaw-2851	341	16	would	would	AUX
taxlaw-2851	341	17	be	be	AUX
taxlaw-2851	341	18	repealed	repeal	VERB
taxlaw-2851	341	19	and	and	CCONJ
taxlaw-2851	341	20	not	not	PART
taxlaw-2851	341	21	replaced	replace	VERB
taxlaw-2851	341	22	with	with	ADP
taxlaw-2851	341	23	other	other	ADJ
taxlaw-2851	341	24	taxes	taxis	NOUN
taxlaw-2851	341	25	.	.	PUNCT
taxlaw-2851	342	1	however	however	ADV
taxlaw-2851	342	2	,	,	PUNCT
taxlaw-2851	342	3	repeal	repeal	NOUN
taxlaw-2851	342	4	of	of	ADP
taxlaw-2851	342	5	these	these	DET
taxlaw-2851	342	6	taxes	taxis	NOUN
taxlaw-2851	342	7	is	be	AUX
taxlaw-2851	342	8	not	not	PART
taxlaw-2851	342	9	considered	consider	VERB
taxlaw-2851	342	10	part	part	NOUN
taxlaw-2851	342	11	of	of	ADP
taxlaw-2851	342	12	the	the	DET
taxlaw-2851	342	13	plan	plan	NOUN
taxlaw-2851	342	14	,	,	PUNCT
taxlaw-2851	342	15	but	but	CCONJ
taxlaw-2851	342	16	rather	rather	ADV
taxlaw-2851	342	17	part	part	NOUN
taxlaw-2851	342	18	of	of	ADP
taxlaw-2851	342	19	a	a	DET
taxlaw-2851	342	20	separate	separate	ADJ
taxlaw-2851	342	21	proposal	proposal	NOUN
taxlaw-2851	342	22	of	of	ADP
taxlaw-2851	342	23	the	the	DET
taxlaw-2851	342	24	health	health	NOUN
taxlaw-2851	342	25	care	care	NOUN
taxlaw-2851	342	26	task	task	PROPN
taxlaw-2851	342	27	force	force	NOUN
taxlaw-2851	342	28	.	.	PUNCT
taxlaw-2851	343	1	the	the	DET
taxlaw-2851	343	2	plan	plan	NOUN
taxlaw-2851	343	3	description	description	NOUN
taxlaw-2851	343	4	includes	include	VERB
taxlaw-2851	343	5	no	no	DET
taxlaw-2851	343	6	other	other	ADJ
taxlaw-2851	343	7	health	health	NOUN
taxlaw-2851	343	8	-	-	PUNCT
taxlaw-2851	343	9	related	relate	VERB
taxlaw-2851	343	10	tax	tax	NOUN
taxlaw-2851	343	11	provisions	provision	NOUN
taxlaw-2851	343	12	.	.	PUNCT
taxlaw-2851	344	1	the	the	DET
taxlaw-2851	344	2	report	report	NOUN
taxlaw-2851	344	3	of	of	ADP
taxlaw-2851	344	4	the	the	DET
taxlaw-2851	344	5	health	health	NOUN
taxlaw-2851	344	6	care	care	NOUN
taxlaw-2851	344	7	task	task	NOUN
taxlaw-2851	344	8	force33	force33	NOUN
taxlaw-2851	344	9	indicates	indicate	VERB
taxlaw-2851	344	10	other	other	ADJ
taxlaw-2851	344	11	health	health	NOUN
taxlaw-2851	344	12	-	-	PUNCT
taxlaw-2851	344	13	related	relate	VERB
taxlaw-2851	344	14	tax	tax	NOUN
taxlaw-2851	344	15	changes	change	NOUN
taxlaw-2851	344	16	that	that	PRON
taxlaw-2851	344	17	would	would	AUX
taxlaw-2851	344	18	be	be	AUX
taxlaw-2851	344	19	made	make	VERB
taxlaw-2851	344	20	(	(	PUNCT
taxlaw-2851	344	21	e.g.	e.g.	ADV
taxlaw-2851	344	22	,	,	PUNCT
taxlaw-2851	344	23	a	a	DET
taxlaw-2851	344	24	cap	cap	NOUN
taxlaw-2851	344	25	on	on	ADP
taxlaw-2851	344	26	the	the	DET
taxlaw-2851	344	27	exclusion	exclusion	NOUN
taxlaw-2851	344	28	for	for	ADP
taxlaw-2851	344	29	employer	employer	NOUN
taxlaw-2851	344	30	-	-	PUNCT
taxlaw-2851	344	31	provided	provide	VERB
taxlaw-2851	344	32	health	health	NOUN
taxlaw-2851	344	33	benefits	benefit	NOUN
taxlaw-2851	344	34	)	)	PUNCT
taxlaw-2851	344	35	,	,	PUNCT
taxlaw-2851	344	36	but	but	CCONJ
taxlaw-2851	344	37	does	do	AUX
taxlaw-2851	344	38	not	not	PART
taxlaw-2851	344	39	provide	provide	VERB
taxlaw-2851	344	40	specifications	specification	NOUN
taxlaw-2851	344	41	that	that	PRON
taxlaw-2851	344	42	would	would	AUX
taxlaw-2851	344	43	allow	allow	VERB
taxlaw-2851	344	44	scoring	score	VERB
taxlaw-2851	344	45	them	they	PRON
taxlaw-2851	344	46	.	.	PUNCT
taxlaw-2851	345	1	in	in	ADP
taxlaw-2851	345	2	order	order	NOUN
taxlaw-2851	345	3	to	to	PART
taxlaw-2851	345	4	make	make	VERB
taxlaw-2851	345	5	its	its	PRON
taxlaw-2851	345	6	analysis	analysis	NOUN
taxlaw-2851	345	7	consistent	consistent	ADJ
taxlaw-2851	345	8	with	with	ADP
taxlaw-2851	345	9	the	the	DET
taxlaw-2851	345	10	health	health	NOUN
taxlaw-2851	345	11	-	-	PUNCT
taxlaw-2851	345	12	related	relate	VERB
taxlaw-2851	345	13	tax	tax	NOUN
taxlaw-2851	345	14	changes	change	NOUN
taxlaw-2851	345	15	that	that	PRON
taxlaw-2851	345	16	are	be	AUX
taxlaw-2851	345	17	specified	specify	VERB
taxlaw-2851	345	18	in	in	ADP
taxlaw-2851	345	19	the	the	DET
taxlaw-2851	345	20	plan	plan	NOUN
taxlaw-2851	345	21	and	and	CCONJ
taxlaw-2851	345	22	related	related	ADJ
taxlaw-2851	345	23	plans	plan	NOUN
taxlaw-2851	345	24	,	,	PUNCT
taxlaw-2851	345	25	tpc	tpc	PROPN
taxlaw-2851	345	26	will	will	AUX
taxlaw-2851	345	27	assume	assume	VERB
taxlaw-2851	345	28	that	that	SCONJ
taxlaw-2851	345	29	the	the	DET
taxlaw-2851	345	30	itemized	itemize	VERB
taxlaw-2851	345	31	deduction	deduction	NOUN
taxlaw-2851	345	32	for	for	ADP
taxlaw-2851	345	33	medical	medical	ADJ
taxlaw-2851	345	34	and	and	CCONJ
taxlaw-2851	345	35	dental	dental	ADJ
taxlaw-2851	345	36	expenses	expense	NOUN
taxlaw-2851	345	37	would	would	AUX
taxlaw-2851	345	38	be	be	AUX
taxlaw-2851	345	39	repealed	repeal	VERB
taxlaw-2851	345	40	,	,	PUNCT
taxlaw-2851	345	41	along	along	ADP
taxlaw-2851	345	42	with	with	ADP
taxlaw-2851	345	43	all	all	PRON
taxlaw-2851	345	44	of	of	ADP
taxlaw-2851	345	45	the	the	DET
taxlaw-2851	345	46	aca	aca	PROPN
taxlaw-2851	345	47	taxes	taxis	NOUN
taxlaw-2851	345	48	including	include	VERB
taxlaw-2851	345	49	the	the	DET
taxlaw-2851	345	50	3.8	3.8	NUM
taxlaw-2851	345	51	percent	percent	NOUN
taxlaw-2851	345	52	net	net	ADJ
taxlaw-2851	345	53	investment	investment	NOUN
taxlaw-2851	345	54	income	income	NOUN
taxlaw-2851	345	55	tax	tax	NOUN
taxlaw-2851	345	56	,	,	PUNCT
taxlaw-2851	345	57	the	the	DET
taxlaw-2851	345	58	0.9	0.9	NUM
taxlaw-2851	345	59	percent	percent	NOUN
taxlaw-2851	345	60	additional	additional	ADJ
taxlaw-2851	345	61	medicare	medicare	NOUN
taxlaw-2851	345	62	rate	rate	NOUN
taxlaw-2851	345	63	,	,	PUNCT
taxlaw-2851	345	64	excise	excise	NOUN
taxlaw-2851	345	65	taxes	taxis	NOUN
taxlaw-2851	345	66	(	(	PUNCT
taxlaw-2851	345	67	e.g.	e.g.	ADV
taxlaw-2851	345	68	,	,	PUNCT
taxlaw-2851	345	69	on	on	ADP
taxlaw-2851	345	70	medical	medical	ADJ
taxlaw-2851	345	71	devices	device	NOUN
taxlaw-2851	345	72	and	and	CCONJ
taxlaw-2851	345	73	high	high	ADJ
taxlaw-2851	345	74	premium	premium	NOUN
taxlaw-2851	345	75	health	health	NOUN
taxlaw-2851	345	76	insurance	insurance	NOUN
taxlaw-2851	345	77	)	)	PUNCT
taxlaw-2851	345	78	,	,	PUNCT
taxlaw-2851	345	79	and	and	CCONJ
taxlaw-2851	345	80	related	related	ADJ
taxlaw-2851	345	81	fees	fee	NOUN
taxlaw-2851	345	82	.	.	PUNCT
taxlaw-2851	346	1	note	note	VERB
taxlaw-2851	346	2	that	that	SCONJ
taxlaw-2851	346	3	the	the	DET
taxlaw-2851	346	4	premium	premium	NOUN
taxlaw-2851	346	5	credit	credit	NOUN
taxlaw-2851	346	6	is	be	AUX
taxlaw-2851	346	7	treated	treat	VERB
taxlaw-2851	346	8	as	as	ADP
taxlaw-2851	346	9	an	an	DET
taxlaw-2851	346	10	outlay	outlay	NOUN
taxlaw-2851	346	11	,	,	PUNCT
taxlaw-2851	346	12	rather	rather	ADV
taxlaw-2851	346	13	than	than	ADP
taxlaw-2851	346	14	a	a	DET
taxlaw-2851	346	15	tax	tax	NOUN
taxlaw-2851	346	16	,	,	PUNCT
taxlaw-2851	346	17	by	by	ADP
taxlaw-2851	346	18	cbo	cbo	PROPN
taxlaw-2851	346	19	,	,	PUNCT
taxlaw-2851	346	20	so	so	ADV
taxlaw-2851	346	21	we	we	PRON
taxlaw-2851	346	22	do	do	AUX
taxlaw-2851	346	23	not	not	PART
taxlaw-2851	346	24	include	include	VERB
taxlaw-2851	346	25	it	it	PRON
taxlaw-2851	346	26	among	among	ADP
taxlaw-2851	346	27	the	the	DET
taxlaw-2851	346	28	repealed	repeal	VERB
taxlaw-2851	346	29	aca	aca	PROPN
taxlaw-2851	346	30	taxes	taxis	NOUN
taxlaw-2851	346	31	.	.	PUNCT
taxlaw-2851	347	1	e.	e.	PROPN
taxlaw-2851	347	2	“	"	PUNCT
taxlaw-2851	347	3	special	special	ADJ
taxlaw-2851	347	4	-	-	PUNCT
taxlaw-2851	347	5	interest	interest	NOUN
taxlaw-2851	347	6	”	"	PUNCT
taxlaw-2851	347	7	tax	tax	NOUN
taxlaw-2851	347	8	provisions	provision	NOUN
taxlaw-2851	347	9	the	the	DET
taxlaw-2851	347	10	following	follow	VERB
taxlaw-2851	347	11	is	be	AUX
taxlaw-2851	347	12	the	the	DET
taxlaw-2851	347	13	list	list	NOUN
taxlaw-2851	347	14	of	of	ADP
taxlaw-2851	347	15	tax	tax	NOUN
taxlaw-2851	347	16	expenditures	expenditure	NOUN
taxlaw-2851	347	17	(	(	PUNCT
taxlaw-2851	347	18	including	include	VERB
taxlaw-2851	347	19	related	related	ADJ
taxlaw-2851	347	20	payroll	payroll	NOUN
taxlaw-2851	347	21	tax	tax	NOUN
taxlaw-2851	347	22	expenditures	expenditure	NOUN
taxlaw-2851	347	23	)	)	PUNCT
taxlaw-2851	347	24	that	that	SCONJ
taxlaw-2851	347	25	tpc	tpc	PROPN
taxlaw-2851	347	26	assumes	assume	NOUN
taxlaw-2851	347	27	are	be	AUX
taxlaw-2851	347	28	repealed	repeal	VERB
taxlaw-2851	347	29	by	by	ADP
taxlaw-2851	347	30	the	the	DET
taxlaw-2851	347	31	plan	plan	NOUN
taxlaw-2851	347	32	.	.	PUNCT
taxlaw-2851	348	1	please	please	INTJ
taxlaw-2851	348	2	let	let	VERB
taxlaw-2851	348	3	us	we	PRON
taxlaw-2851	348	4	know	know	VERB
taxlaw-2851	348	5	if	if	SCONJ
taxlaw-2851	348	6	any	any	PRON
taxlaw-2851	348	7	of	of	ADP
taxlaw-2851	348	8	these	these	DET
taxlaw-2851	348	9	items	item	NOUN
taxlaw-2851	348	10	would	would	AUX
taxlaw-2851	348	11	be	be	AUX
taxlaw-2851	348	12	retained	retain	VERB
taxlaw-2851	348	13	under	under	ADP
taxlaw-2851	348	14	the	the	DET
taxlaw-2851	348	15	proposal	proposal	NOUN
taxlaw-2851	348	16	.	.	PUNCT
taxlaw-2851	349	1	1	1	X
taxlaw-2851	349	2	.	.	X
taxlaw-2851	349	3	corporate	corporate	ADJ
taxlaw-2851	349	4	income	income	NOUN
taxlaw-2851	349	5	tax	tax	NOUN
taxlaw-2851	349	6	energy	energy	NOUN
taxlaw-2851	349	7	credit	credit	NOUN
taxlaw-2851	349	8	(	(	PUNCT
taxlaw-2851	349	9	section	section	NOUN
taxlaw-2851	349	10	48	48	NUM
taxlaw-2851	349	11	):	):	PUNCT
taxlaw-2851	349	12	solar	solar	ADJ
taxlaw-2851	349	13	energy	energy	NOUN
taxlaw-2851	349	14	credit	credit	NOUN
taxlaw-2851	349	15	(	(	PUNCT
taxlaw-2851	349	16	section	section	NOUN
taxlaw-2851	349	17	48	48	NUM
taxlaw-2851	349	18	):	):	PUNCT
taxlaw-2851	349	19	geothermal	geothermal	ADJ
taxlaw-2851	349	20	coal	coal	NOUN
taxlaw-2851	349	21	production	production	NOUN
taxlaw-2851	349	22	credit	credit	NOUN
taxlaw-2851	349	23	:	:	PUNCT
taxlaw-2851	349	24	refined	refined	ADJ
taxlaw-2851	349	25	coal	coal	NOUN
taxlaw-2851	349	26	coal	coal	NOUN
taxlaw-2851	349	27	production	production	NOUN
taxlaw-2851	349	28	credit	credit	NOUN
taxlaw-2851	349	29	:	:	PUNCT
taxlaw-2851	349	30	indian	indian	ADJ
taxlaw-2851	349	31	coal	coal	NOUN
taxlaw-2851	349	32	excess	excess	NOUN
taxlaw-2851	349	33	of	of	ADP
taxlaw-2851	349	34	percentage	percentage	NOUN
taxlaw-2851	349	35	over	over	ADP
taxlaw-2851	349	36	cost	cost	NOUN
taxlaw-2851	349	37	depletion	depletion	NOUN
taxlaw-2851	349	38	,	,	PUNCT
taxlaw-2851	349	39	fuels	fuel	NOUN
taxlaw-2851	349	40	:	:	PUNCT
taxlaw-2851	349	41	oil	oil	NOUN
taxlaw-2851	349	42	and	and	CCONJ
taxlaw-2851	349	43	gas	gas	NOUN
taxlaw-2851	349	44	33	33	NUM
taxlaw-2851	349	45	supra	supra	NOUN
taxlaw-2851	349	46	note	note	NOUN
taxlaw-2851	349	47	1	1	NUM
taxlaw-2851	349	48	.	.	SYM
taxlaw-2851	349	49	288	288	NUM
taxlaw-2851	349	50	columbia	columbia	PROPN
taxlaw-2851	349	51	journal	journal	NOUN
taxlaw-2851	349	52	of	of	ADP
taxlaw-2851	349	53	tax	tax	NOUN
taxlaw-2851	349	54	law	law	NOUN
taxlaw-2851	350	1	[	[	X
taxlaw-2851	350	2	vol.8:257	vol.8:257	ADP
taxlaw-2851	350	3	excess	excess	NOUN
taxlaw-2851	350	4	of	of	ADP
taxlaw-2851	350	5	percentage	percentage	NOUN
taxlaw-2851	350	6	over	over	ADP
taxlaw-2851	350	7	cost	cost	NOUN
taxlaw-2851	350	8	depletion	depletion	NOUN
taxlaw-2851	350	9	,	,	PUNCT
taxlaw-2851	350	10	fuels	fuel	NOUN
taxlaw-2851	350	11	:	:	PUNCT
taxlaw-2851	350	12	other	other	ADJ
taxlaw-2851	350	13	fuels	fuel	NOUN
taxlaw-2851	350	14	excess	excess	NOUN
taxlaw-2851	350	15	of	of	ADP
taxlaw-2851	350	16	percentage	percentage	NOUN
taxlaw-2851	350	17	over	over	ADP
taxlaw-2851	350	18	cost	cost	NOUN
taxlaw-2851	350	19	depletion	depletion	NOUN
taxlaw-2851	350	20	,	,	PUNCT
taxlaw-2851	350	21	nonfuel	nonfuel	ADJ
taxlaw-2851	350	22	minerals	mineral	NOUN
taxlaw-2851	350	23	special	special	ADJ
taxlaw-2851	350	24	rules	rule	NOUN
taxlaw-2851	350	25	for	for	ADP
taxlaw-2851	350	26	mining	mining	NOUN
taxlaw-2851	350	27	reclamation	reclamation	NOUN
taxlaw-2851	350	28	reserves	reserve	NOUN
taxlaw-2851	350	29	special	special	ADJ
taxlaw-2851	350	30	tax	tax	NOUN
taxlaw-2851	350	31	rate	rate	NOUN
taxlaw-2851	350	32	for	for	ADP
taxlaw-2851	350	33	nuclear	nuclear	ADJ
taxlaw-2851	350	34	decommissioning	decommissioning	NOUN
taxlaw-2851	350	35	reserve	reserve	NOUN
taxlaw-2851	350	36	funds	fund	NOUN
taxlaw-2851	350	37	exclusion	exclusion	NOUN
taxlaw-2851	350	38	of	of	ADP
taxlaw-2851	350	39	contributions	contribution	NOUN
taxlaw-2851	350	40	in	in	ADP
taxlaw-2851	350	41	aid	aid	NOUN
taxlaw-2851	350	42	of	of	ADP
taxlaw-2851	350	43	construction	construction	NOUN
taxlaw-2851	350	44	for	for	ADP
taxlaw-2851	350	45	water	water	NOUN
taxlaw-2851	350	46	and	and	CCONJ
taxlaw-2851	350	47	sewer	sewer	NOUN
taxlaw-2851	350	48	utilities	utility	NOUN
taxlaw-2851	350	49	exclusion	exclusion	NOUN
taxlaw-2851	350	50	of	of	ADP
taxlaw-2851	350	51	earnings	earning	NOUN
taxlaw-2851	350	52	of	of	ADP
taxlaw-2851	350	53	certain	certain	ADJ
taxlaw-2851	350	54	environmental	environmental	ADJ
taxlaw-2851	350	55	settlement	settlement	NOUN
taxlaw-2851	350	56	funds	fund	NOUN
taxlaw-2851	350	57	exclusion	exclusion	NOUN
taxlaw-2851	350	58	of	of	ADP
taxlaw-2851	350	59	cost	cost	NOUN
taxlaw-2851	350	60	-	-	PUNCT
taxlaw-2851	350	61	sharing	share	VERB
taxlaw-2851	350	62	payments	payment	NOUN
taxlaw-2851	350	63	credit	credit	NOUN
taxlaw-2851	350	64	for	for	ADP
taxlaw-2851	350	65	low	low	ADJ
taxlaw-2851	350	66	-	-	PUNCT
taxlaw-2851	350	67	income	income	NOUN
taxlaw-2851	350	68	housing	housing	NOUN
taxlaw-2851	350	69	credit	credit	NOUN
taxlaw-2851	350	70	for	for	ADP
taxlaw-2851	350	71	rehabilitation	rehabilitation	NOUN
taxlaw-2851	350	72	of	of	ADP
taxlaw-2851	350	73	historic	historic	ADJ
taxlaw-2851	350	74	structures	structure	NOUN
taxlaw-2851	350	75	credit	credit	NOUN
taxlaw-2851	350	76	for	for	ADP
taxlaw-2851	350	77	rehabilitation	rehabilitation	NOUN
taxlaw-2851	350	78	of	of	ADP
taxlaw-2851	350	79	structures	structure	NOUN
taxlaw-2851	350	80	,	,	PUNCT
taxlaw-2851	350	81	other	other	ADJ
taxlaw-2851	350	82	than	than	ADP
taxlaw-2851	350	83	historic	historic	ADJ
taxlaw-2851	350	84	structures	structure	NOUN
taxlaw-2851	350	85	deferral	deferral	ADJ
taxlaw-2851	350	86	of	of	ADP
taxlaw-2851	350	87	gain	gain	NOUN
taxlaw-2851	350	88	on	on	ADP
taxlaw-2851	350	89	non	non	ADJ
taxlaw-2851	350	90	-	-	ADJ
taxlaw-2851	350	91	dealer	dealer	ADJ
taxlaw-2851	350	92	installment	installment	NOUN
taxlaw-2851	350	93	sales	sale	NOUN
taxlaw-2851	350	94	deferral	deferral	NOUN
taxlaw-2851	350	95	of	of	ADP
taxlaw-2851	350	96	gain	gain	NOUN
taxlaw-2851	350	97	on	on	ADP
taxlaw-2851	350	98	like	like	ADP
taxlaw-2851	350	99	-	-	PUNCT
taxlaw-2851	350	100	kind	kind	NOUN
taxlaw-2851	350	101	exchanges	exchange	NOUN
taxlaw-2851	350	102	exemptions	exemption	NOUN
taxlaw-2851	350	103	from	from	ADP
taxlaw-2851	350	104	imputed	impute	VERB
taxlaw-2851	350	105	interest	interest	NOUN
taxlaw-2851	350	106	rules	rule	NOUN
taxlaw-2851	350	107	completed	complete	VERB
taxlaw-2851	350	108	contract	contract	NOUN
taxlaw-2851	350	109	rules	rule	NOUN
taxlaw-2851	350	110	credit	credit	NOUN
taxlaw-2851	350	111	for	for	ADP
taxlaw-2851	350	112	employer	employer	NOUN
taxlaw-2851	350	113	-	-	PUNCT
taxlaw-2851	350	114	paid	pay	VERB
taxlaw-2851	350	115	fica	fica	PROPN
taxlaw-2851	350	116	taxes	taxis	NOUN
taxlaw-2851	350	117	on	on	ADP
taxlaw-2851	350	118	tips	tip	NOUN
taxlaw-2851	350	119	deduction	deduction	NOUN
taxlaw-2851	350	120	for	for	ADP
taxlaw-2851	350	121	income	income	NOUN
taxlaw-2851	350	122	attributable	attributable	ADJ
taxlaw-2851	350	123	to	to	ADP
taxlaw-2851	350	124	domestic	domestic	ADJ
taxlaw-2851	350	125	production	production	NOUN
taxlaw-2851	350	126	activities	activity	NOUN
taxlaw-2851	350	127	credit	credit	NOUN
taxlaw-2851	350	128	for	for	ADP
taxlaw-2851	350	129	the	the	DET
taxlaw-2851	350	130	cost	cost	NOUN
taxlaw-2851	350	131	of	of	ADP
taxlaw-2851	350	132	carrying	carry	VERB
taxlaw-2851	350	133	tax	tax	NOUN
taxlaw-2851	350	134	-	-	PUNCT
taxlaw-2851	350	135	paid	pay	VERB
taxlaw-2851	350	136	distilled	distil	VERB
taxlaw-2851	350	137	spirits	spirit	NOUN
taxlaw-2851	350	138	in	in	ADP
taxlaw-2851	350	139	wholesale	wholesale	ADJ
taxlaw-2851	350	140	inventories	inventory	NOUN
taxlaw-2851	350	141	exclusion	exclusion	NOUN
taxlaw-2851	350	142	of	of	ADP
taxlaw-2851	350	143	gain	gain	NOUN
taxlaw-2851	350	144	or	or	CCONJ
taxlaw-2851	350	145	loss	loss	NOUN
taxlaw-2851	350	146	on	on	ADP
taxlaw-2851	350	147	sale	sale	NOUN
taxlaw-2851	350	148	or	or	CCONJ
taxlaw-2851	350	149	exchange	exchange	NOUN
taxlaw-2851	350	150	of	of	ADP
taxlaw-2851	350	151	brownfield	brownfield	NOUN
taxlaw-2851	350	152	property	property	NOUN
taxlaw-2851	350	153	income	income	NOUN
taxlaw-2851	350	154	recognition	recognition	NOUN
taxlaw-2851	350	155	rule	rule	NOUN
taxlaw-2851	350	156	for	for	ADP
taxlaw-2851	350	157	gain	gain	NOUN
taxlaw-2851	350	158	or	or	CCONJ
taxlaw-2851	350	159	loss	loss	NOUN
taxlaw-2851	350	160	from	from	ADP
taxlaw-2851	350	161	section	section	NOUN
taxlaw-2851	350	162	1256	1256	NUM
taxlaw-2851	350	163	contracts	contract	NOUN
taxlaw-2851	350	164	exemption	exemption	NOUN
taxlaw-2851	350	165	of	of	ADP
taxlaw-2851	350	166	credit	credit	NOUN
taxlaw-2851	350	167	union	union	NOUN
taxlaw-2851	350	168	income	income	NOUN
taxlaw-2851	350	169	small	small	ADJ
taxlaw-2851	350	170	life	life	NOUN
taxlaw-2851	350	171	insurance	insurance	NOUN
taxlaw-2851	350	172	company	company	NOUN
taxlaw-2851	350	173	taxable	taxable	ADJ
taxlaw-2851	350	174	income	income	NOUN
taxlaw-2851	350	175	adjustment	adjustment	NOUN
taxlaw-2851	350	176	special	special	ADJ
taxlaw-2851	350	177	treatment	treatment	NOUN
taxlaw-2851	350	178	of	of	ADP
taxlaw-2851	350	179	life	life	NOUN
taxlaw-2851	350	180	insurance	insurance	NOUN
taxlaw-2851	350	181	company	company	NOUN
taxlaw-2851	350	182	reserves	reserve	VERB
taxlaw-2851	350	183	special	special	ADJ
taxlaw-2851	350	184	deduction	deduction	NOUN
taxlaw-2851	350	185	for	for	ADP
taxlaw-2851	350	186	blue	blue	ADJ
taxlaw-2851	350	187	cross	cross	PROPN
taxlaw-2851	350	188	and	and	CCONJ
taxlaw-2851	350	189	blue	blue	ADJ
taxlaw-2851	350	190	shield	shield	NOUN
taxlaw-2851	350	191	companies	company	NOUN
taxlaw-2851	350	192	tax	tax	NOUN
taxlaw-2851	350	193	-	-	PUNCT
taxlaw-2851	350	194	exempt	exempt	ADJ
taxlaw-2851	350	195	status	status	NOUN
taxlaw-2851	350	196	and	and	CCONJ
taxlaw-2851	350	197	election	election	NOUN
taxlaw-2851	350	198	to	to	PART
taxlaw-2851	350	199	be	be	AUX
taxlaw-2851	350	200	taxed	tax	VERB
taxlaw-2851	350	201	only	only	ADV
taxlaw-2851	350	202	on	on	ADP
taxlaw-2851	350	203	investment	investment	NOUN
taxlaw-2851	350	204	income	income	NOUN
taxlaw-2851	350	205	for	for	ADP
taxlaw-2851	350	206	certain	certain	ADJ
taxlaw-2851	350	207	small	small	ADJ
taxlaw-2851	350	208	property	property	NOUN
taxlaw-2851	350	209	and	and	CCONJ
taxlaw-2851	350	210	casualty	casualty	NOUN
taxlaw-2851	350	211	insurance	insurance	NOUN
taxlaw-2851	350	212	companies	company	NOUN
taxlaw-2851	350	213	interest	interest	NOUN
taxlaw-2851	350	214	rate	rate	NOUN
taxlaw-2851	350	215	and	and	CCONJ
taxlaw-2851	350	216	discounting	discount	VERB
taxlaw-2851	350	217	period	period	NOUN
taxlaw-2851	350	218	assumptions	assumption	NOUN
taxlaw-2851	350	219	for	for	ADP
taxlaw-2851	350	220	reserves	reserve	NOUN
taxlaw-2851	350	221	of	of	ADP
taxlaw-2851	350	222	property	property	NOUN
taxlaw-2851	350	223	and	and	CCONJ
taxlaw-2851	350	224	casualty	casualty	NOUN
taxlaw-2851	350	225	insurance	insurance	NOUN
taxlaw-2851	350	226	companies	company	NOUN
taxlaw-2851	350	227	proration	proration	NOUN
taxlaw-2851	350	228	for	for	ADP
taxlaw-2851	350	229	property	property	NOUN
taxlaw-2851	350	230	and	and	CCONJ
taxlaw-2851	350	231	casualty	casualty	NOUN
taxlaw-2851	350	232	insurance	insurance	NOUN
taxlaw-2851	350	233	companies	company	NOUN
taxlaw-2851	350	234	deferral	deferral	ADJ
taxlaw-2851	350	235	of	of	ADP
taxlaw-2851	350	236	tax	tax	NOUN
taxlaw-2851	350	237	on	on	ADP
taxlaw-2851	350	238	capital	capital	NOUN
taxlaw-2851	350	239	construction	construction	NOUN
taxlaw-2851	350	240	funds	fund	NOUN
taxlaw-2851	350	241	of	of	ADP
taxlaw-2851	350	242	shipping	shipping	NOUN
taxlaw-2851	350	243	companies	company	NOUN
taxlaw-2851	350	244	special	special	ADJ
taxlaw-2851	350	245	tax	tax	NOUN
taxlaw-2851	350	246	provisions	provision	NOUN
taxlaw-2851	350	247	for	for	ADP
taxlaw-2851	350	248	employee	employee	NOUN
taxlaw-2851	350	249	stock	stock	NOUN
taxlaw-2851	350	250	ownership	ownership	NOUN
taxlaw-2851	350	251	plans	plan	NOUN
taxlaw-2851	350	252	(	(	PUNCT
taxlaw-2851	350	253	esops	esop	NOUN
taxlaw-2851	350	254	)	)	PUNCT
taxlaw-2851	350	255	deferral	deferral	NOUN
taxlaw-2851	350	256	of	of	ADP
taxlaw-2851	350	257	taxation	taxation	NOUN
taxlaw-2851	350	258	on	on	ADP
taxlaw-2851	350	259	spread	spread	NOUN
taxlaw-2851	350	260	on	on	ADP
taxlaw-2851	350	261	acquisition	acquisition	NOUN
taxlaw-2851	350	262	of	of	ADP
taxlaw-2851	350	263	stock	stock	NOUN
taxlaw-2851	350	264	under	under	ADP
taxlaw-2851	350	265	incentive	incentive	NOUN
taxlaw-2851	350	266	stock	stock	NOUN
taxlaw-2851	350	267	option	option	NOUN
taxlaw-2851	350	268	plans	plan	VERB
taxlaw-2851	350	269	deferral	deferral	ADJ
taxlaw-2851	350	270	of	of	ADP
taxlaw-2851	350	271	taxation	taxation	NOUN
taxlaw-2851	350	272	on	on	ADP
taxlaw-2851	350	273	spread	spread	NOUN
taxlaw-2851	350	274	on	on	ADP
taxlaw-2851	350	275	employee	employee	NOUN
taxlaw-2851	350	276	stock	stock	NOUN
taxlaw-2851	350	277	purchase	purchase	NOUN
taxlaw-2851	350	278	plans	plan	VERB
taxlaw-2851	350	279	disallowance	disallowance	NOUN
taxlaw-2851	350	280	of	of	ADP
taxlaw-2851	350	281	deduction	deduction	NOUN
taxlaw-2851	350	282	for	for	ADP
taxlaw-2851	350	283	excess	excess	ADJ
taxlaw-2851	350	284	parachute	parachute	NOUN
taxlaw-2851	350	285	payments	payment	NOUN
taxlaw-2851	350	286	2017	2017	NUM
taxlaw-2851	350	287	]	]	PUNCT
taxlaw-2851	350	288	an	an	DET
taxlaw-2851	350	289	analysis	analysis	NOUN
taxlaw-2851	350	290	of	of	ADP
taxlaw-2851	350	291	the	the	DET
taxlaw-2851	350	292	house	house	NOUN
taxlaw-2851	350	293	gop	gop	PROPN
taxlaw-2851	350	294	tax	tax	NOUN
taxlaw-2851	350	295	plan	plan	NOUN
taxlaw-2851	350	296	289	289	NUM
taxlaw-2851	350	297	limits	limit	NOUN
taxlaw-2851	350	298	on	on	ADP
taxlaw-2851	350	299	deductible	deductible	ADJ
taxlaw-2851	350	300	compensation	compensation	NOUN
taxlaw-2851	350	301	credit	credit	NOUN
taxlaw-2851	350	302	for	for	ADP
taxlaw-2851	350	303	employer	employer	NOUN
taxlaw-2851	350	304	-	-	PUNCT
taxlaw-2851	350	305	provided	provide	VERB
taxlaw-2851	350	306	dependent	dependent	ADJ
taxlaw-2851	350	307	care	care	NOUN
taxlaw-2851	350	308	credit	credit	NOUN
taxlaw-2851	350	309	for	for	ADP
taxlaw-2851	350	310	disabled	disabled	ADJ
taxlaw-2851	350	311	access	access	NOUN
taxlaw-2851	350	312	expenditures	expenditure	NOUN
taxlaw-2851	350	313	credit	credit	NOUN
taxlaw-2851	350	314	for	for	ADP
taxlaw-2851	350	315	orphan	orphan	NOUN
taxlaw-2851	350	316	drug	drug	NOUN
taxlaw-2851	350	317	research	research	NOUN
taxlaw-2851	350	318	tax	tax	NOUN
taxlaw-2851	350	319	credit	credit	NOUN
taxlaw-2851	350	320	for	for	ADP
taxlaw-2851	350	321	small	small	ADJ
taxlaw-2851	350	322	businesses	business	NOUN
taxlaw-2851	350	323	purchasing	purchase	VERB
taxlaw-2851	350	324	employer	employer	NOUN
taxlaw-2851	350	325	insurance	insurance	NOUN
taxlaw-2851	350	326	exclusion	exclusion	NOUN
taxlaw-2851	350	327	of	of	ADP
taxlaw-2851	350	328	disaster	disaster	NOUN
taxlaw-2851	350	329	mitigation	mitigation	NOUN
taxlaw-2851	350	330	payments	payment	NOUN
taxlaw-2851	350	331	tax	tax	NOUN
taxlaw-2851	350	332	expenditures	expenditure	NOUN
taxlaw-2851	350	333	permanently	permanently	ADV
taxlaw-2851	350	334	extended	extend	VERB
taxlaw-2851	350	335	by	by	ADP
taxlaw-2851	350	336	hr	hr	PROPN
taxlaw-2851	350	337	2029	2029	NUM
taxlaw-2851	350	338	:	:	PUNCT
taxlaw-2851	350	339	modification	modification	NOUN
taxlaw-2851	350	340	of	of	ADP
taxlaw-2851	350	341	tax	tax	NOUN
taxlaw-2851	350	342	treatment	treatment	NOUN
taxlaw-2851	350	343	of	of	ADP
taxlaw-2851	350	344	certain	certain	ADJ
taxlaw-2851	350	345	payments	payment	NOUN
taxlaw-2851	350	346	under	under	ADP
taxlaw-2851	350	347	existing	exist	VERB
taxlaw-2851	350	348	arrangements	arrangement	NOUN
taxlaw-2851	350	349	to	to	ADP
taxlaw-2851	350	350	controlling	control	VERB
taxlaw-2851	350	351	exempt	exempt	ADJ
taxlaw-2851	350	352	organizations	organization	NOUN
taxlaw-2851	350	353	made	make	VERB
taxlaw-2851	350	354	permanent	permanent	ADJ
taxlaw-2851	350	355	permanently	permanently	ADV
taxlaw-2851	350	356	extend	extend	VERB
taxlaw-2851	350	357	and	and	CCONJ
taxlaw-2851	350	358	modify	modify	VERB
taxlaw-2851	350	359	employer	employer	NOUN
taxlaw-2851	350	360	wage	wage	NOUN
taxlaw-2851	350	361	credit	credit	NOUN
taxlaw-2851	350	362	for	for	ADP
taxlaw-2851	350	363	activated	activate	VERB
taxlaw-2851	350	364	military	military	ADJ
taxlaw-2851	350	365	reservists	reservist	NOUN
taxlaw-2851	350	366	minimum	minimum	VERB
taxlaw-2851	350	367	lihtc	lihtc	ADJ
taxlaw-2851	350	368	rate	rate	NOUN
taxlaw-2851	350	369	for	for	ADP
taxlaw-2851	350	370	non	non	ADJ
taxlaw-2851	350	371	-	-	ADJ
taxlaw-2851	350	372	federally	federally	ADV
taxlaw-2851	350	373	subsidized	subsidized	ADJ
taxlaw-2851	350	374	new	new	ADJ
taxlaw-2851	350	375	buildings	building	NOUN
taxlaw-2851	350	376	(	(	PUNCT
taxlaw-2851	350	377	9	9	NUM
taxlaw-2851	350	378	%	%	NOUN
taxlaw-2851	350	379	)	)	PUNCT
taxlaw-2851	350	380	made	make	VERB
taxlaw-2851	350	381	permanent	permanent	ADJ
taxlaw-2851	350	382	2	2	NUM
taxlaw-2851	350	383	.	.	PUNCT
taxlaw-2851	350	384	individual	individual	ADJ
taxlaw-2851	350	385	income	income	NOUN
taxlaw-2851	350	386	tax	tax	NOUN
taxlaw-2851	350	387	(	(	PUNCT
taxlaw-2851	350	388	including	include	VERB
taxlaw-2851	350	389	pass	pass	VERB
taxlaw-2851	350	390	-	-	PUNCT
taxlaw-2851	350	391	through	through	ADP
taxlaw-2851	350	392	businesses	business	NOUN
taxlaw-2851	350	393	)	)	PUNCT
taxlaw-2851	350	394	exclusion	exclusion	NOUN
taxlaw-2851	350	395	of	of	ADP
taxlaw-2851	350	396	benefits	benefit	NOUN
taxlaw-2851	350	397	and	and	CCONJ
taxlaw-2851	350	398	allowances	allowance	NOUN
taxlaw-2851	350	399	to	to	ADP
taxlaw-2851	350	400	armed	armed	ADJ
taxlaw-2851	350	401	forces	force	NOUN
taxlaw-2851	350	402	personnel	personnel	NOUN
taxlaw-2851	350	403	exclusion	exclusion	NOUN
taxlaw-2851	350	404	of	of	ADP
taxlaw-2851	350	405	military	military	ADJ
taxlaw-2851	350	406	disability	disability	NOUN
taxlaw-2851	350	407	benefits	benefit	NOUN
taxlaw-2851	350	408	deduction	deduction	NOUN
taxlaw-2851	350	409	for	for	ADP
taxlaw-2851	350	410	overnight	overnight	ADJ
taxlaw-2851	350	411	-	-	PUNCT
taxlaw-2851	350	412	travel	travel	NOUN
taxlaw-2851	350	413	expenses	expense	NOUN
taxlaw-2851	350	414	of	of	ADP
taxlaw-2851	350	415	national	national	ADJ
taxlaw-2851	350	416	guard	guard	PROPN
taxlaw-2851	350	417	and	and	CCONJ
taxlaw-2851	350	418	reserve	reserve	PROPN
taxlaw-2851	350	419	members	member	NOUN
taxlaw-2851	350	420	exclusion	exclusion	NOUN
taxlaw-2851	350	421	of	of	ADP
taxlaw-2851	350	422	energy	energy	NOUN
taxlaw-2851	350	423	conservation	conservation	NOUN
taxlaw-2851	350	424	subsidies	subsidy	NOUN
taxlaw-2851	350	425	provided	provide	VERB
taxlaw-2851	350	426	by	by	ADP
taxlaw-2851	350	427	public	public	ADJ
taxlaw-2851	350	428	utilities	utility	NOUN
taxlaw-2851	350	429	energy	energy	NOUN
taxlaw-2851	350	430	credit	credit	NOUN
taxlaw-2851	350	431	(	(	PUNCT
taxlaw-2851	350	432	section	section	NOUN
taxlaw-2851	350	433	48	48	NUM
taxlaw-2851	350	434	):	):	PUNCT
taxlaw-2851	350	435	solar	solar	ADJ
taxlaw-2851	350	436	energy	energy	NOUN
taxlaw-2851	350	437	credit	credit	NOUN
taxlaw-2851	350	438	(	(	PUNCT
taxlaw-2851	350	439	section	section	NOUN
taxlaw-2851	350	440	48	48	NUM
taxlaw-2851	350	441	):	):	PUNCT
taxlaw-2851	350	442	geothermal	geothermal	ADJ
taxlaw-2851	350	443	excess	excess	NOUN
taxlaw-2851	350	444	of	of	ADP
taxlaw-2851	350	445	percentage	percentage	NOUN
taxlaw-2851	350	446	over	over	ADP
taxlaw-2851	350	447	cost	cost	NOUN
taxlaw-2851	350	448	depletion	depletion	NOUN
taxlaw-2851	350	449	,	,	PUNCT
taxlaw-2851	350	450	fuels	fuel	NOUN
taxlaw-2851	350	451	:	:	PUNCT
taxlaw-2851	350	452	oil	oil	NOUN
taxlaw-2851	350	453	and	and	CCONJ
taxlaw-2851	350	454	gas	gas	NOUN
taxlaw-2851	350	455	excess	excess	NOUN
taxlaw-2851	350	456	of	of	ADP
taxlaw-2851	350	457	percentage	percentage	NOUN
taxlaw-2851	350	458	over	over	ADP
taxlaw-2851	350	459	cost	cost	NOUN
taxlaw-2851	350	460	depletion	depletion	NOUN
taxlaw-2851	350	461	,	,	PUNCT
taxlaw-2851	350	462	fuels	fuel	NOUN
taxlaw-2851	350	463	:	:	PUNCT
taxlaw-2851	350	464	other	other	ADJ
taxlaw-2851	350	465	fuels	fuel	NOUN
taxlaw-2851	350	466	exceptions	exception	NOUN
taxlaw-2851	350	467	for	for	ADP
taxlaw-2851	350	468	publicly	publicly	ADV
taxlaw-2851	350	469	traded	trade	VERB
taxlaw-2851	350	470	partnership	partnership	NOUN
taxlaw-2851	350	471	with	with	ADP
taxlaw-2851	350	472	qualified	qualified	ADJ
taxlaw-2851	350	473	income	income	NOUN
taxlaw-2851	350	474	derived	derive	VERB
taxlaw-2851	350	475	from	from	ADP
taxlaw-2851	350	476	certain	certain	ADJ
taxlaw-2851	350	477	energy	energy	NOUN
taxlaw-2851	350	478	-	-	PUNCT
taxlaw-2851	350	479	related	relate	VERB
taxlaw-2851	350	480	activities	activity	NOUN
taxlaw-2851	350	481	excess	excess	ADJ
taxlaw-2851	350	482	of	of	ADP
taxlaw-2851	350	483	percentage	percentage	NOUN
taxlaw-2851	350	484	over	over	ADP
taxlaw-2851	350	485	cost	cost	NOUN
taxlaw-2851	350	486	depletion	depletion	NOUN
taxlaw-2851	350	487	,	,	PUNCT
taxlaw-2851	350	488	nonfuel	nonfuel	ADJ
taxlaw-2851	350	489	minerals	mineral	NOUN
taxlaw-2851	350	490	special	special	ADJ
taxlaw-2851	350	491	rules	rule	NOUN
taxlaw-2851	350	492	for	for	ADP
taxlaw-2851	350	493	mining	mining	NOUN
taxlaw-2851	350	494	reclamation	reclamation	NOUN
taxlaw-2851	350	495	reserves	reserve	NOUN
taxlaw-2851	350	496	special	special	ADJ
taxlaw-2851	350	497	tax	tax	NOUN
taxlaw-2851	350	498	rate	rate	NOUN
taxlaw-2851	350	499	for	for	ADP
taxlaw-2851	350	500	qualified	qualified	ADJ
taxlaw-2851	350	501	timber	timber	NOUN
taxlaw-2851	350	502	gain	gain	NOUN
taxlaw-2851	350	503	(	(	PUNCT
taxlaw-2851	350	504	including	include	VERB
taxlaw-2851	350	505	coal	coal	NOUN
taxlaw-2851	350	506	and	and	CCONJ
taxlaw-2851	350	507	iron	iron	NOUN
taxlaw-2851	350	508	ore	ore	NOUN
taxlaw-2851	350	509	)	)	PUNCT
taxlaw-2851	350	510	treatment	treatment	NOUN
taxlaw-2851	350	511	of	of	ADP
taxlaw-2851	350	512	income	income	NOUN
taxlaw-2851	350	513	from	from	ADP
taxlaw-2851	350	514	exploration	exploration	NOUN
taxlaw-2851	350	515	and	and	CCONJ
taxlaw-2851	350	516	mining	mining	NOUN
taxlaw-2851	350	517	of	of	ADP
taxlaw-2851	350	518	natural	natural	ADJ
taxlaw-2851	350	519	resources	resource	NOUN
taxlaw-2851	350	520	as	as	ADP
taxlaw-2851	350	521	qualifying	qualify	VERB
taxlaw-2851	350	522	income	income	NOUN
taxlaw-2851	350	523	under	under	ADP
taxlaw-2851	350	524	the	the	DET
taxlaw-2851	350	525	publicly	publicly	ADV
taxlaw-2851	350	526	-	-	PUNCT
taxlaw-2851	350	527	traded	trade	VERB
taxlaw-2851	350	528	partnership	partnership	NOUN
taxlaw-2851	350	529	rules	rule	VERB
taxlaw-2851	350	530	exclusion	exclusion	NOUN
taxlaw-2851	350	531	of	of	ADP
taxlaw-2851	350	532	cost	cost	NOUN
taxlaw-2851	350	533	-	-	PUNCT
taxlaw-2851	350	534	sharing	share	VERB
taxlaw-2851	350	535	payments	payment	NOUN
taxlaw-2851	350	536	exclusion	exclusion	NOUN
taxlaw-2851	350	537	of	of	ADP
taxlaw-2851	350	538	cancellation	cancellation	NOUN
taxlaw-2851	350	539	of	of	ADP
taxlaw-2851	350	540	indebtedness	indebtedness	NOUN
taxlaw-2851	350	541	income	income	NOUN
taxlaw-2851	350	542	of	of	ADP
taxlaw-2851	350	543	farmers	farmer	NOUN
taxlaw-2851	350	544	income	income	NOUN
taxlaw-2851	350	545	averaging	average	VERB
taxlaw-2851	350	546	for	for	ADP
taxlaw-2851	350	547	farmers	farmer	NOUN
taxlaw-2851	350	548	and	and	CCONJ
taxlaw-2851	350	549	fishermen	fisherman	NOUN
taxlaw-2851	350	550	exclusion	exclusion	NOUN
taxlaw-2851	350	551	of	of	ADP
taxlaw-2851	350	552	capital	capital	NOUN
taxlaw-2851	350	553	gains	gain	NOUN
taxlaw-2851	350	554	on	on	ADP
taxlaw-2851	350	555	sales	sale	NOUN
taxlaw-2851	350	556	of	of	ADP
taxlaw-2851	350	557	principal	principal	ADJ
taxlaw-2851	350	558	residences	residence	NOUN
taxlaw-2851	350	559	credit	credit	NOUN
taxlaw-2851	350	560	for	for	ADP
taxlaw-2851	350	561	low	low	ADJ
taxlaw-2851	350	562	-	-	PUNCT
taxlaw-2851	350	563	income	income	NOUN
taxlaw-2851	350	564	housing	housing	NOUN
taxlaw-2851	350	565	290	290	NUM
taxlaw-2851	350	566	columbia	columbia	PROPN
taxlaw-2851	350	567	journal	journal	PROPN
taxlaw-2851	350	568	of	of	ADP
taxlaw-2851	350	569	tax	tax	NOUN
taxlaw-2851	350	570	law	law	NOUN
taxlaw-2851	350	571	[	[	X
taxlaw-2851	350	572	vol.8:257	vol.8:257	ADP
taxlaw-2851	350	573	credit	credit	NOUN
taxlaw-2851	350	574	for	for	ADP
taxlaw-2851	350	575	rehabilitation	rehabilitation	NOUN
taxlaw-2851	350	576	of	of	ADP
taxlaw-2851	350	577	historic	historic	ADJ
taxlaw-2851	350	578	structures	structure	NOUN
taxlaw-2851	350	579	credit	credit	NOUN
taxlaw-2851	350	580	for	for	ADP
taxlaw-2851	350	581	rehabilitation	rehabilitation	NOUN
taxlaw-2851	350	582	of	of	ADP
taxlaw-2851	350	583	structures	structure	NOUN
taxlaw-2851	350	584	,	,	PUNCT
taxlaw-2851	350	585	other	other	ADJ
taxlaw-2851	350	586	than	than	ADP
taxlaw-2851	350	587	historic	historic	ADJ
taxlaw-2851	350	588	structures	structure	NOUN
taxlaw-2851	350	589	deferral	deferral	ADJ
taxlaw-2851	350	590	of	of	ADP
taxlaw-2851	350	591	gain	gain	NOUN
taxlaw-2851	350	592	on	on	ADP
taxlaw-2851	350	593	non	non	ADJ
taxlaw-2851	350	594	-	-	ADJ
taxlaw-2851	350	595	dealer	dealer	ADJ
taxlaw-2851	350	596	installment	installment	NOUN
taxlaw-2851	350	597	sales	sale	NOUN
taxlaw-2851	350	598	deferral	deferral	NOUN
taxlaw-2851	350	599	of	of	ADP
taxlaw-2851	350	600	gain	gain	NOUN
taxlaw-2851	350	601	on	on	ADP
taxlaw-2851	350	602	like	like	ADP
taxlaw-2851	350	603	-	-	PUNCT
taxlaw-2851	350	604	kind	kind	NOUN
taxlaw-2851	350	605	exchanges	exchange	NOUN
taxlaw-2851	350	606	exemptions	exemption	NOUN
taxlaw-2851	350	607	from	from	ADP
taxlaw-2851	350	608	imputed	impute	VERB
taxlaw-2851	350	609	interest	interest	NOUN
taxlaw-2851	350	610	rules	rule	NOUN
taxlaw-2851	350	611	completed	complete	VERB
taxlaw-2851	350	612	contract	contract	NOUN
taxlaw-2851	350	613	rules	rule	NOUN
taxlaw-2851	350	614	credit	credit	NOUN
taxlaw-2851	350	615	for	for	ADP
taxlaw-2851	350	616	employer	employer	NOUN
taxlaw-2851	350	617	-	-	PUNCT
taxlaw-2851	350	618	paid	pay	VERB
taxlaw-2851	350	619	fica	fica	PROPN
taxlaw-2851	350	620	taxes	taxis	NOUN
taxlaw-2851	350	621	on	on	ADP
taxlaw-2851	350	622	tips	tip	NOUN
taxlaw-2851	350	623	deduction	deduction	NOUN
taxlaw-2851	350	624	for	for	ADP
taxlaw-2851	350	625	income	income	NOUN
taxlaw-2851	350	626	attributable	attributable	ADJ
taxlaw-2851	350	627	to	to	ADP
taxlaw-2851	350	628	domestic	domestic	ADJ
taxlaw-2851	350	629	production	production	NOUN
taxlaw-2851	350	630	activities	activity	NOUN
taxlaw-2851	350	631	exclusion	exclusion	NOUN
taxlaw-2851	350	632	for	for	ADP
taxlaw-2851	350	633	gain	gain	NOUN
taxlaw-2851	350	634	from	from	ADP
taxlaw-2851	350	635	certain	certain	ADJ
taxlaw-2851	350	636	small	small	ADJ
taxlaw-2851	350	637	business	business	NOUN
taxlaw-2851	350	638	stock	stock	NOUN
taxlaw-2851	350	639	income	income	NOUN
taxlaw-2851	350	640	recognition	recognition	NOUN
taxlaw-2851	350	641	rule	rule	NOUN
taxlaw-2851	350	642	for	for	ADP
taxlaw-2851	350	643	gain	gain	NOUN
taxlaw-2851	350	644	or	or	CCONJ
taxlaw-2851	350	645	loss	loss	NOUN
taxlaw-2851	350	646	from	from	ADP
taxlaw-2851	350	647	section	section	NOUN
taxlaw-2851	350	648	1256	1256	NUM
taxlaw-2851	350	649	contracts	contract	NOUN
taxlaw-2851	350	650	exclusion	exclusion	NOUN
taxlaw-2851	350	651	of	of	ADP
taxlaw-2851	350	652	employer	employer	NOUN
taxlaw-2851	350	653	-	-	PUNCT
taxlaw-2851	350	654	paid	pay	VERB
taxlaw-2851	350	655	transportation	transportation	NOUN
taxlaw-2851	350	656	benefits	benefit	NOUN
taxlaw-2851	350	657	(	(	PUNCT
taxlaw-2851	350	658	parking	parking	NOUN
taxlaw-2851	350	659	,	,	PUNCT
taxlaw-2851	350	660	van	van	NOUN
taxlaw-2851	350	661	pools	pool	NOUN
taxlaw-2851	350	662	,	,	PUNCT
taxlaw-2851	350	663	and	and	CCONJ
taxlaw-2851	350	664	transit	transit	NOUN
taxlaw-2851	350	665	passes	pass	VERB
taxlaw-2851	350	666	)	)	PUNCT
taxlaw-2851	350	667	exclusion	exclusion	NOUN
taxlaw-2851	350	668	of	of	ADP
taxlaw-2851	350	669	employee	employee	NOUN
taxlaw-2851	350	670	meals	meal	NOUN
taxlaw-2851	350	671	and	and	CCONJ
taxlaw-2851	350	672	lodging	lodging	NOUN
taxlaw-2851	350	673	(	(	PUNCT
taxlaw-2851	350	674	other	other	ADJ
taxlaw-2851	350	675	than	than	ADP
taxlaw-2851	350	676	military	military	ADJ
taxlaw-2851	350	677	)	)	PUNCT
taxlaw-2851	350	678	exclusion	exclusion	NOUN
taxlaw-2851	350	679	of	of	ADP
taxlaw-2851	350	680	housing	housing	NOUN
taxlaw-2851	350	681	allowances	allowance	NOUN
taxlaw-2851	350	682	for	for	ADP
taxlaw-2851	350	683	ministers	minister	NOUN
taxlaw-2851	350	684	exclusion	exclusion	NOUN
taxlaw-2851	350	685	of	of	ADP
taxlaw-2851	350	686	miscellaneous	miscellaneous	ADJ
taxlaw-2851	350	687	fringe	fringe	NOUN
taxlaw-2851	350	688	benefits	benefit	NOUN
taxlaw-2851	350	689	exclusion	exclusion	NOUN
taxlaw-2851	350	690	of	of	ADP
taxlaw-2851	350	691	employee	employee	NOUN
taxlaw-2851	350	692	awards	award	NOUN
taxlaw-2851	350	693	exclusion	exclusion	NOUN
taxlaw-2851	350	694	of	of	ADP
taxlaw-2851	350	695	income	income	NOUN
taxlaw-2851	350	696	earned	earn	VERB
taxlaw-2851	350	697	by	by	ADP
taxlaw-2851	350	698	voluntary	voluntary	ADJ
taxlaw-2851	350	699	employees	employee	NOUN
taxlaw-2851	350	700	'	'	PART
taxlaw-2851	350	701	beneficiary	beneficiary	NOUN
taxlaw-2851	350	702	associations	association	NOUN
taxlaw-2851	350	703	special	special	ADJ
taxlaw-2851	350	704	tax	tax	NOUN
taxlaw-2851	350	705	provisions	provision	NOUN
taxlaw-2851	350	706	for	for	ADP
taxlaw-2851	350	707	employee	employee	NOUN
taxlaw-2851	350	708	stock	stock	NOUN
taxlaw-2851	350	709	ownership	ownership	NOUN
taxlaw-2851	350	710	plans	plan	NOUN
taxlaw-2851	350	711	(	(	PUNCT
taxlaw-2851	350	712	esops	esop	NOUN
taxlaw-2851	350	713	)	)	PUNCT
taxlaw-2851	350	714	deferral	deferral	NOUN
taxlaw-2851	350	715	of	of	ADP
taxlaw-2851	350	716	taxation	taxation	NOUN
taxlaw-2851	350	717	on	on	ADP
taxlaw-2851	350	718	spread	spread	NOUN
taxlaw-2851	350	719	on	on	ADP
taxlaw-2851	350	720	acquisition	acquisition	NOUN
taxlaw-2851	350	721	of	of	ADP
taxlaw-2851	350	722	stock	stock	NOUN
taxlaw-2851	350	723	under	under	ADP
taxlaw-2851	350	724	incentive	incentive	NOUN
taxlaw-2851	350	725	stock	stock	NOUN
taxlaw-2851	350	726	option	option	NOUN
taxlaw-2851	350	727	plans	plan	VERB
taxlaw-2851	350	728	deferral	deferral	ADJ
taxlaw-2851	350	729	of	of	ADP
taxlaw-2851	350	730	taxation	taxation	NOUN
taxlaw-2851	350	731	on	on	ADP
taxlaw-2851	350	732	spread	spread	NOUN
taxlaw-2851	350	733	on	on	ADP
taxlaw-2851	350	734	employee	employee	NOUN
taxlaw-2851	350	735	stock	stock	NOUN
taxlaw-2851	350	736	purchase	purchase	NOUN
taxlaw-2851	350	737	plans	plan	VERB
taxlaw-2851	350	738	credit	credit	NOUN
taxlaw-2851	350	739	for	for	ADP
taxlaw-2851	350	740	employer	employer	NOUN
taxlaw-2851	350	741	-	-	PUNCT
taxlaw-2851	350	742	provided	provide	VERB
taxlaw-2851	350	743	dependent	dependent	ADJ
taxlaw-2851	350	744	care	care	NOUN
taxlaw-2851	350	745	exclusion	exclusion	NOUN
taxlaw-2851	350	746	of	of	ADP
taxlaw-2851	350	747	certain	certain	ADJ
taxlaw-2851	350	748	foster	foster	ADJ
taxlaw-2851	350	749	care	care	NOUN
taxlaw-2851	350	750	payments	payment	NOUN
taxlaw-2851	350	751	adoption	adoption	NOUN
taxlaw-2851	350	752	credit	credit	NOUN
taxlaw-2851	350	753	and	and	CCONJ
taxlaw-2851	350	754	employee	employee	NOUN
taxlaw-2851	350	755	adoption	adoption	NOUN
taxlaw-2851	350	756	benefits	benefit	VERB
taxlaw-2851	350	757	exclusion	exclusion	NOUN
taxlaw-2851	350	758	credit	credit	NOUN
taxlaw-2851	350	759	for	for	ADP
taxlaw-2851	350	760	disabled	disabled	ADJ
taxlaw-2851	350	761	access	access	NOUN
taxlaw-2851	350	762	expenditures	expenditure	NOUN
taxlaw-2851	350	763	credit	credit	NOUN
taxlaw-2851	350	764	for	for	ADP
taxlaw-2851	350	765	orphan	orphan	NOUN
taxlaw-2851	350	766	drug	drug	NOUN
taxlaw-2851	350	767	research	research	NOUN
taxlaw-2851	350	768	tax	tax	NOUN
taxlaw-2851	350	769	credit	credit	NOUN
taxlaw-2851	350	770	for	for	ADP
taxlaw-2851	350	771	small	small	ADJ
taxlaw-2851	350	772	businesses	business	NOUN
taxlaw-2851	350	773	purchasing	purchase	VERB
taxlaw-2851	350	774	employer	employer	NOUN
taxlaw-2851	350	775	insurance	insurance	NOUN
taxlaw-2851	350	776	exclusion	exclusion	NOUN
taxlaw-2851	350	777	of	of	ADP
taxlaw-2851	350	778	workers	worker	NOUN
taxlaw-2851	350	779	'	'	PART
taxlaw-2851	350	780	compensation	compensation	NOUN
taxlaw-2851	350	781	benefits	benefit	NOUN
taxlaw-2851	350	782	(	(	PUNCT
taxlaw-2851	350	783	disability	disability	NOUN
taxlaw-2851	350	784	and	and	CCONJ
taxlaw-2851	350	785	survivors	survivor	NOUN
taxlaw-2851	350	786	payments	payment	NOUN
taxlaw-2851	350	787	)	)	PUNCT
taxlaw-2851	350	788	exclusion	exclusion	NOUN
taxlaw-2851	350	789	of	of	ADP
taxlaw-2851	350	790	damages	damage	NOUN
taxlaw-2851	350	791	on	on	ADP
taxlaw-2851	350	792	account	account	NOUN
taxlaw-2851	350	793	of	of	ADP
taxlaw-2851	350	794	personal	personal	ADJ
taxlaw-2851	350	795	physical	physical	ADJ
taxlaw-2851	350	796	injuries	injury	NOUN
taxlaw-2851	350	797	or	or	CCONJ
taxlaw-2851	350	798	physical	physical	ADJ
taxlaw-2851	350	799	sickness	sickness	NOUN
taxlaw-2851	350	800	exclusion	exclusion	NOUN
taxlaw-2851	350	801	of	of	ADP
taxlaw-2851	350	802	special	special	ADJ
taxlaw-2851	350	803	benefits	benefit	NOUN
taxlaw-2851	350	804	for	for	ADP
taxlaw-2851	350	805	disabled	disabled	ADJ
taxlaw-2851	350	806	coal	coal	NOUN
taxlaw-2851	350	807	miners	miner	NOUN
taxlaw-2851	350	808	premiums	premium	NOUN
taxlaw-2851	350	809	on	on	ADP
taxlaw-2851	350	810	group	group	NOUN
taxlaw-2851	350	811	term	term	NOUN
taxlaw-2851	350	812	life	life	NOUN
taxlaw-2851	350	813	insurance	insurance	NOUN
taxlaw-2851	350	814	premiums	premium	NOUN
taxlaw-2851	350	815	on	on	ADP
taxlaw-2851	350	816	accident	accident	NOUN
taxlaw-2851	350	817	and	and	CCONJ
taxlaw-2851	350	818	disability	disability	NOUN
taxlaw-2851	350	819	insurance	insurance	NOUN
taxlaw-2851	350	820	2017	2017	NUM
taxlaw-2851	350	821	]	]	PUNCT
taxlaw-2851	350	822	an	an	DET
taxlaw-2851	350	823	analysis	analysis	NOUN
taxlaw-2851	350	824	of	of	ADP
taxlaw-2851	350	825	the	the	DET
taxlaw-2851	350	826	house	house	NOUN
taxlaw-2851	350	827	gop	gop	PROPN
taxlaw-2851	350	828	tax	tax	NOUN
taxlaw-2851	350	829	plan	plan	NOUN
taxlaw-2851	350	830	291	291	NUM
taxlaw-2851	350	831	exclusion	exclusion	NOUN
taxlaw-2851	350	832	of	of	ADP
taxlaw-2851	350	833	survivor	survivor	NOUN
taxlaw-2851	350	834	annuities	annuity	NOUN
taxlaw-2851	350	835	paid	pay	VERB
taxlaw-2851	350	836	to	to	ADP
taxlaw-2851	350	837	families	family	NOUN
taxlaw-2851	350	838	of	of	ADP
taxlaw-2851	350	839	public	public	ADJ
taxlaw-2851	350	840	safety	safety	NOUN
taxlaw-2851	350	841	officers	officer	NOUN
taxlaw-2851	350	842	killed	kill	VERB
taxlaw-2851	350	843	in	in	ADP
taxlaw-2851	350	844	the	the	DET
taxlaw-2851	350	845	line	line	NOUN
taxlaw-2851	350	846	of	of	ADP
taxlaw-2851	350	847	duty	duty	NOUN
taxlaw-2851	350	848	exclusion	exclusion	NOUN
taxlaw-2851	350	849	of	of	ADP
taxlaw-2851	350	850	disaster	disaster	NOUN
taxlaw-2851	350	851	mitigation	mitigation	NOUN
taxlaw-2851	350	852	payments	payment	NOUN
taxlaw-2851	350	853	exclusion	exclusion	NOUN
taxlaw-2851	350	854	of	of	ADP
taxlaw-2851	350	855	veterans	veteran	NOUN
taxlaw-2851	350	856	'	'	PART
taxlaw-2851	350	857	readjustment	readjustment	NOUN
taxlaw-2851	350	858	benefits	benefit	NOUN
taxlaw-2851	350	859	deferral	deferral	ADV
taxlaw-2851	350	860	of	of	ADP
taxlaw-2851	350	861	interest	interest	NOUN
taxlaw-2851	350	862	on	on	ADP
taxlaw-2851	350	863	savings	saving	NOUN
taxlaw-2851	350	864	bonds	bond	NOUN
taxlaw-2851	350	865	tax	tax	NOUN
taxlaw-2851	350	866	expenditures	expenditure	NOUN
taxlaw-2851	350	867	permanently	permanently	ADV
taxlaw-2851	350	868	extended	extend	VERB
taxlaw-2851	350	869	by	by	ADP
taxlaw-2851	350	870	hr	hr	PROPN
taxlaw-2851	350	871	2029	2029	NUM
taxlaw-2851	350	872	:	:	PUNCT
taxlaw-2851	350	873	parity	parity	NOUN
taxlaw-2851	350	874	for	for	ADP
taxlaw-2851	350	875	exclusion	exclusion	NOUN
taxlaw-2851	350	876	from	from	ADP
taxlaw-2851	350	877	income	income	NOUN
taxlaw-2851	350	878	for	for	ADP
taxlaw-2851	350	879	employer	employer	NOUN
taxlaw-2851	350	880	-	-	PUNCT
taxlaw-2851	350	881	provided	provide	VERB
taxlaw-2851	350	882	mass	mass	NOUN
taxlaw-2851	350	883	transit	transit	NOUN
taxlaw-2851	350	884	and	and	CCONJ
taxlaw-2851	350	885	parking	parking	NOUN
taxlaw-2851	350	886	benefits	benefit	NOUN
taxlaw-2851	350	887	made	make	VERB
taxlaw-2851	350	888	permanent	permanent	ADJ
taxlaw-2851	350	889	permanently	permanently	ADV
taxlaw-2851	350	890	extend	extend	VERB
taxlaw-2851	350	891	and	and	CCONJ
taxlaw-2851	350	892	modify	modify	VERB
taxlaw-2851	350	893	employer	employer	NOUN
taxlaw-2851	350	894	wage	wage	NOUN
taxlaw-2851	350	895	credit	credit	NOUN
taxlaw-2851	350	896	for	for	ADP
taxlaw-2851	350	897	activated	activated	ADJ
taxlaw-2851	350	898	military	military	ADJ
taxlaw-2851	350	899	reservists	reservist	NOUN
taxlaw-2851	350	900	treatment	treatment	NOUN
taxlaw-2851	350	901	of	of	ADP
taxlaw-2851	350	902	certain	certain	ADJ
taxlaw-2851	350	903	dividends	dividend	NOUN
taxlaw-2851	350	904	of	of	ADP
taxlaw-2851	350	905	rics	ric	NOUN
taxlaw-2851	350	906	made	make	VERB
taxlaw-2851	350	907	permanent	permanent	ADJ
taxlaw-2851	350	908	exclusion	exclusion	NOUN
taxlaw-2851	350	909	of	of	ADP
taxlaw-2851	350	910	100	100	NUM
taxlaw-2851	350	911	percent	percent	NOUN
taxlaw-2851	350	912	of	of	ADP
taxlaw-2851	350	913	gain	gain	NOUN
taxlaw-2851	350	914	on	on	ADP
taxlaw-2851	350	915	certain	certain	ADJ
taxlaw-2851	350	916	small	small	ADJ
taxlaw-2851	350	917	business	business	NOUN
taxlaw-2851	350	918	stock	stock	NOUN
taxlaw-2851	350	919	made	make	VERB
taxlaw-2851	350	920	permanent	permanent	ADJ
taxlaw-2851	350	921	reduction	reduction	NOUN
taxlaw-2851	350	922	in	in	ADP
taxlaw-2851	350	923	s	s	NOUN
taxlaw-2851	350	924	corporation	corporation	NOUN
taxlaw-2851	350	925	recognition	recognition	NOUN
taxlaw-2851	350	926	period	period	NOUN
taxlaw-2851	350	927	for	for	ADP
taxlaw-2851	350	928	built	build	VERB
taxlaw-2851	350	929	-	-	PUNCT
taxlaw-2851	350	930	in	in	ADP
taxlaw-2851	350	931	gains	gain	NOUN
taxlaw-2851	350	932	tax	tax	NOUN
taxlaw-2851	350	933	made	make	VERB
taxlaw-2851	350	934	permanent	permanent	ADJ
taxlaw-2851	350	935	minimum	minimum	ADJ
taxlaw-2851	350	936	lihtc	lihtc	NOUN
taxlaw-2851	350	937	rate	rate	NOUN
taxlaw-2851	350	938	for	for	ADP
taxlaw-2851	350	939	non	non	ADJ
taxlaw-2851	350	940	-	-	ADJ
taxlaw-2851	350	941	federally	federally	ADV
taxlaw-2851	350	942	subsidized	subsidized	ADJ
taxlaw-2851	350	943	new	new	ADJ
taxlaw-2851	350	944	buildings	building	NOUN
taxlaw-2851	350	945	(	(	PUNCT
taxlaw-2851	350	946	9	9	NUM
taxlaw-2851	350	947	%	%	NOUN
taxlaw-2851	350	948	)	)	PUNCT
taxlaw-2851	350	949	made	make	VERB
taxlaw-2851	350	950	permanent	permanent	ADJ
taxlaw-2851	350	951	military	military	ADJ
taxlaw-2851	350	952	housing	housing	NOUN
taxlaw-2851	350	953	allowance	allowance	NOUN
taxlaw-2851	350	954	exclusion	exclusion	NOUN
taxlaw-2851	350	955	for	for	ADP
taxlaw-2851	350	956	determining	determine	VERB
taxlaw-2851	350	957	lihtc	lihtc	ADJ
taxlaw-2851	350	958	eligibility	eligibility	NOUN
taxlaw-2851	350	959	made	make	VERB
taxlaw-2851	350	960	permanent	permanent	ADJ
taxlaw-2851	350	961	treatment	treatment	NOUN
taxlaw-2851	350	962	of	of	ADP
taxlaw-2851	350	963	rics	ric	NOUN
taxlaw-2851	350	964	as	as	ADP
taxlaw-2851	350	965	"	"	PUNCT
taxlaw-2851	350	966	qualified	qualified	ADJ
taxlaw-2851	350	967	investment	investment	NOUN
taxlaw-2851	350	968	entities	entity	NOUN
taxlaw-2851	350	969	"	"	PUNCT
taxlaw-2851	350	970	under	under	ADP
taxlaw-2851	350	971	section	section	NOUN
taxlaw-2851	350	972	897	897	NUM
taxlaw-2851	350	973	(	(	PUNCT
taxlaw-2851	350	974	firpta	firpta	NOUN
taxlaw-2851	350	975	)	)	PUNCT
taxlaw-2851	350	976	made	make	VERB
taxlaw-2851	350	977	permanent	permanent	ADJ
taxlaw-2851	350	978	deductibility	deductibility	NOUN
taxlaw-2851	350	979	of	of	ADP
taxlaw-2851	350	980	excise	excise	NOUN
taxlaw-2851	350	981	tax	tax	NOUN
taxlaw-2851	350	982	on	on	ADP
taxlaw-2851	350	983	high	high	ADJ
taxlaw-2851	350	984	cost	cost	NOUN
taxlaw-2851	350	985	employer	employer	NOUN
taxlaw-2851	350	986	-	-	PUNCT
taxlaw-2851	350	987	sponsored	sponsor	VERB
taxlaw-2851	350	988	health	health	NOUN
taxlaw-2851	350	989	coverage	coverage	NOUN
taxlaw-2851	350	990	3	3	PROPN
taxlaw-2851	350	991	.	.	PUNCT
taxlaw-2851	350	992	payroll	payroll	NOUN
taxlaw-2851	350	993	tax	tax	NOUN
taxlaw-2851	350	994	exclusion	exclusion	NOUN
taxlaw-2851	350	995	of	of	ADP
taxlaw-2851	350	996	employer	employer	NOUN
taxlaw-2851	350	997	-	-	PUNCT
taxlaw-2851	350	998	paid	pay	VERB
taxlaw-2851	350	999	transportation	transportation	NOUN
taxlaw-2851	350	1000	benefits	benefit	NOUN
taxlaw-2851	350	1001	(	(	PUNCT
taxlaw-2851	350	1002	parking	parking	NOUN
taxlaw-2851	350	1003	,	,	PUNCT
taxlaw-2851	350	1004	van	van	NOUN
taxlaw-2851	350	1005	pools	pool	NOUN
taxlaw-2851	350	1006	,	,	PUNCT
taxlaw-2851	350	1007	and	and	CCONJ
taxlaw-2851	350	1008	transit	transit	NOUN
taxlaw-2851	350	1009	passes	pass	VERB
taxlaw-2851	350	1010	)	)	PUNCT
taxlaw-2851	350	1011	exclusion	exclusion	NOUN
taxlaw-2851	350	1012	of	of	ADP
taxlaw-2851	350	1013	employee	employee	NOUN
taxlaw-2851	350	1014	meals	meal	NOUN
taxlaw-2851	350	1015	and	and	CCONJ
taxlaw-2851	350	1016	lodging	lodging	NOUN
taxlaw-2851	350	1017	(	(	PUNCT
taxlaw-2851	350	1018	other	other	ADJ
taxlaw-2851	350	1019	than	than	ADP
taxlaw-2851	350	1020	military	military	ADJ
taxlaw-2851	350	1021	)	)	PUNCT
taxlaw-2851	350	1022	exclusion	exclusion	NOUN
taxlaw-2851	350	1023	of	of	ADP
taxlaw-2851	350	1024	housing	housing	NOUN
taxlaw-2851	350	1025	allowances	allowance	NOUN
taxlaw-2851	350	1026	for	for	ADP
taxlaw-2851	350	1027	ministers	minister	NOUN
taxlaw-2851	350	1028	exclusion	exclusion	NOUN
taxlaw-2851	350	1029	of	of	ADP
taxlaw-2851	350	1030	other	other	ADJ
taxlaw-2851	350	1031	employee	employee	NOUN
taxlaw-2851	350	1032	benefits	benefit	NOUN
taxlaw-2851	350	1033	:	:	PUNCT
taxlaw-2851	350	1034	premiums	premium	NOUN
taxlaw-2851	350	1035	on	on	ADP
taxlaw-2851	350	1036	group	group	NOUN
taxlaw-2851	350	1037	term	term	NOUN
taxlaw-2851	350	1038	life	life	NOUN
taxlaw-2851	350	1039	insurance	insurance	NOUN
taxlaw-2851	350	1040	(	(	PUNCT
taxlaw-2851	350	1041	excludes	exclude	VERB
taxlaw-2851	350	1042	payroll	payroll	NOUN
taxlaw-2851	350	1043	taxes	taxis	NOUN
taxlaw-2851	350	1044	)	)	PUNCT
taxlaw-2851	350	1045	exclusion	exclusion	NOUN
taxlaw-2851	350	1046	of	of	ADP
taxlaw-2851	350	1047	other	other	ADJ
taxlaw-2851	350	1048	employee	employee	NOUN
taxlaw-2851	350	1049	benefits	benefit	NOUN
taxlaw-2851	350	1050	:	:	PUNCT
taxlaw-2851	350	1051	premiums	premium	NOUN
taxlaw-2851	350	1052	on	on	ADP
taxlaw-2851	350	1053	accident	accident	NOUN
taxlaw-2851	350	1054	and	and	CCONJ
taxlaw-2851	350	1055	disability	disability	NOUN
taxlaw-2851	350	1056	insurance	insurance	NOUN
taxlaw-2851	350	1057	tax	tax	NOUN
taxlaw-2851	350	1058	expenditure	expenditure	NOUN
taxlaw-2851	350	1059	permanently	permanently	ADV
taxlaw-2851	350	1060	extended	extend	VERB
taxlaw-2851	350	1061	by	by	ADP
taxlaw-2851	350	1062	hr	hr	PROPN
taxlaw-2851	350	1063	2029	2029	NUM
taxlaw-2851	350	1064	:	:	PUNCT
taxlaw-2851	350	1065	parity	parity	NOUN
taxlaw-2851	350	1066	for	for	ADP
taxlaw-2851	350	1067	exclusion	exclusion	NOUN
taxlaw-2851	350	1068	from	from	ADP
taxlaw-2851	350	1069	income	income	NOUN
taxlaw-2851	350	1070	for	for	ADP
taxlaw-2851	350	1071	employer	employer	NOUN
taxlaw-2851	350	1072	-	-	PUNCT
taxlaw-2851	350	1073	provided	provide	VERB
taxlaw-2851	350	1074	mass	mass	NOUN
taxlaw-2851	350	1075	transit	transit	NOUN
taxlaw-2851	350	1076	and	and	CCONJ
taxlaw-2851	350	1077	parking	parking	NOUN
taxlaw-2851	350	1078	benefits	benefit	NOUN
taxlaw-2851	350	1079	made	make	VERB
taxlaw-2851	350	1080	permanent	permanent	ADJ
taxlaw-2851	350	1081	292	292	NUM
taxlaw-2851	350	1082	columbia	columbia	PROPN
taxlaw-2851	350	1083	journal	journal	NOUN
taxlaw-2851	350	1084	of	of	ADP
taxlaw-2851	350	1085	tax	tax	NOUN
taxlaw-2851	350	1086	law	law	NOUN
taxlaw-2851	351	1	[	[	X
taxlaw-2851	351	2	vol.8:257	vol.8:257	PROPN
taxlaw-2851	351	3	f.	f.	PROPN
taxlaw-2851	351	4	additional	additional	ADJ
taxlaw-2851	351	5	clarifying	clarify	VERB
taxlaw-2851	351	6	questions	question	NOUN
taxlaw-2851	351	7	and	and	CCONJ
taxlaw-2851	351	8	tpc	tpc	NOUN
taxlaw-2851	351	9	assumptions	assumption	NOUN
taxlaw-2851	351	10	about	about	ADP
taxlaw-2851	351	11	the	the	DET
taxlaw-2851	351	12	plan	plan	NOUN
taxlaw-2851	351	13	(	(	PUNCT
taxlaw-2851	351	14	sent	send	VERB
taxlaw-2851	351	15	to	to	ADP
taxlaw-2851	351	16	the	the	DET
taxlaw-2851	351	17	speaker	speaker	NOUN
taxlaw-2851	351	18	’s	’s	PART
taxlaw-2851	351	19	staff	staff	NOUN
taxlaw-2851	351	20	july	july	PROPN
taxlaw-2851	351	21	7	7	NUM
taxlaw-2851	351	22	,	,	PUNCT
taxlaw-2851	351	23	2016	2016	NUM
taxlaw-2851	351	24	)	)	PUNCT
taxlaw-2851	351	25	1	1	NUM
taxlaw-2851	351	26	.	.	PUNCT
taxlaw-2851	352	1	“	"	PUNCT
taxlaw-2851	352	2	special	special	ADJ
taxlaw-2851	352	3	interest	interest	NOUN
taxlaw-2851	352	4	”	"	PUNCT
taxlaw-2851	352	5	tax	tax	NOUN
taxlaw-2851	352	6	provisions	provision	NOUN
taxlaw-2851	352	7	in	in	ADP
taxlaw-2851	352	8	addition	addition	NOUN
taxlaw-2851	352	9	to	to	ADP
taxlaw-2851	352	10	the	the	DET
taxlaw-2851	352	11	list	list	NOUN
taxlaw-2851	352	12	of	of	ADP
taxlaw-2851	352	13	tax	tax	NOUN
taxlaw-2851	352	14	expenditures	expenditure	NOUN
taxlaw-2851	352	15	listed	list	VERB
taxlaw-2851	352	16	in	in	ADP
taxlaw-2851	352	17	our	our	PRON
taxlaw-2851	352	18	prior	prior	ADJ
taxlaw-2851	352	19	document	document	NOUN
taxlaw-2851	352	20	,	,	PUNCT
taxlaw-2851	352	21	we	we	PRON
taxlaw-2851	352	22	will	will	AUX
taxlaw-2851	352	23	also	also	ADV
taxlaw-2851	352	24	assume	assume	VERB
taxlaw-2851	352	25	repeal	repeal	NOUN
taxlaw-2851	352	26	of	of	ADP
taxlaw-2851	352	27	all	all	DET
taxlaw-2851	352	28	private	private	ADJ
taxlaw-2851	352	29	purpose	purpose	NOUN
taxlaw-2851	352	30	tax	tax	NOUN
taxlaw-2851	352	31	exempt	exempt	ADJ
taxlaw-2851	352	32	bonds	bond	NOUN
taxlaw-2851	352	33	;	;	PUNCT
taxlaw-2851	352	34	repeal	repeal	NOUN
taxlaw-2851	352	35	of	of	ADP
taxlaw-2851	352	36	above	above	ADP
taxlaw-2851	352	37	-	-	PUNCT
taxlaw-2851	352	38	the	the	DET
taxlaw-2851	352	39	-	-	PUNCT
taxlaw-2851	352	40	line	line	NOUN
taxlaw-2851	352	41	deductions	deduction	NOUN
taxlaw-2851	352	42	for	for	ADP
taxlaw-2851	352	43	expenses	expense	NOUN
taxlaw-2851	352	44	of	of	ADP
taxlaw-2851	352	45	educators	educator	NOUN
taxlaw-2851	352	46	and	and	CCONJ
taxlaw-2851	352	47	reservists	reservist	NOUN
taxlaw-2851	352	48	,	,	PUNCT
taxlaw-2851	352	49	etc	etc	X
taxlaw-2851	352	50	.	.	X
taxlaw-2851	352	51	,	,	PUNCT
taxlaw-2851	352	52	moving	move	VERB
taxlaw-2851	352	53	expenses	expense	NOUN
taxlaw-2851	352	54	and	and	CCONJ
taxlaw-2851	352	55	alimony	alimony	NOUN
taxlaw-2851	352	56	paid	pay	VERB
taxlaw-2851	352	57	;	;	PUNCT
taxlaw-2851	352	58	and	and	CCONJ
taxlaw-2851	352	59	repeal	repeal	NOUN
taxlaw-2851	352	60	of	of	ADP
taxlaw-2851	352	61	all	all	DET
taxlaw-2851	352	62	personal	personal	ADJ
taxlaw-2851	352	63	credits	credit	NOUN
taxlaw-2851	352	64	(	(	PUNCT
taxlaw-2851	352	65	except	except	SCONJ
taxlaw-2851	352	66	the	the	DET
taxlaw-2851	352	67	child	child	NOUN
taxlaw-2851	352	68	tax	tax	NOUN
taxlaw-2851	352	69	credit	credit	NOUN
taxlaw-2851	352	70	,	,	PUNCT
taxlaw-2851	352	71	education	education	NOUN
taxlaw-2851	352	72	credits	credit	NOUN
taxlaw-2851	352	73	,	,	PUNCT
taxlaw-2851	352	74	saver	saver	NOUN
taxlaw-2851	352	75	’s	’s	PART
taxlaw-2851	352	76	credit	credit	NOUN
taxlaw-2851	352	77	,	,	PUNCT
taxlaw-2851	352	78	and	and	CCONJ
taxlaw-2851	352	79	the	the	DET
taxlaw-2851	352	80	foreign	foreign	ADJ
taxlaw-2851	352	81	tax	tax	NOUN
taxlaw-2851	352	82	credit	credit	NOUN
taxlaw-2851	352	83	;	;	PUNCT
taxlaw-2851	352	84	so	so	CCONJ
taxlaw-2851	352	85	,	,	PUNCT
taxlaw-2851	352	86	for	for	ADP
taxlaw-2851	352	87	example	example	NOUN
taxlaw-2851	352	88	,	,	PUNCT
taxlaw-2851	352	89	we	we	PRON
taxlaw-2851	352	90	will	will	AUX
taxlaw-2851	352	91	assume	assume	VERB
taxlaw-2851	352	92	the	the	DET
taxlaw-2851	352	93	child	child	NOUN
taxlaw-2851	352	94	and	and	CCONJ
taxlaw-2851	352	95	dependent	dependent	ADJ
taxlaw-2851	352	96	care	care	NOUN
taxlaw-2851	352	97	tax	tax	NOUN
taxlaw-2851	352	98	credit	credit	NOUN
taxlaw-2851	352	99	is	be	AUX
taxlaw-2851	352	100	repealed	repeal	VERB
taxlaw-2851	352	101	)	)	PUNCT
taxlaw-2851	352	102	.	.	PUNCT
taxlaw-2851	353	1	note	note	NOUN
taxlaw-2851	353	2	:	:	PUNCT
taxlaw-2851	353	3	we	we	PRON
taxlaw-2851	353	4	included	include	VERB
taxlaw-2851	353	5	in	in	ADP
taxlaw-2851	353	6	our	our	PRON
taxlaw-2851	353	7	revenue	revenue	NOUN
taxlaw-2851	353	8	and	and	CCONJ
taxlaw-2851	353	9	distributional	distributional	ADJ
taxlaw-2851	353	10	estimates	estimate	NOUN
taxlaw-2851	353	11	only	only	ADV
taxlaw-2851	353	12	the	the	DET
taxlaw-2851	353	13	repeal	repeal	NOUN
taxlaw-2851	353	14	of	of	ADP
taxlaw-2851	353	15	those	those	DET
taxlaw-2851	353	16	tax	tax	NOUN
taxlaw-2851	353	17	expenditures	expenditure	NOUN
taxlaw-2851	353	18	that	that	PRON
taxlaw-2851	353	19	were	be	AUX
taxlaw-2851	353	20	clearly	clearly	ADV
taxlaw-2851	353	21	identified	identify	VERB
taxlaw-2851	353	22	in	in	ADP
taxlaw-2851	353	23	the	the	DET
taxlaw-2851	353	24	blueprint	blueprint	NOUN
taxlaw-2851	353	25	released	release	VERB
taxlaw-2851	353	26	by	by	ADP
taxlaw-2851	353	27	the	the	DET
taxlaw-2851	353	28	speaker	speaker	NOUN
taxlaw-2851	353	29	:	:	PUNCT
taxlaw-2851	353	30	the	the	DET
taxlaw-2851	353	31	section	section	NOUN
taxlaw-2851	353	32	199	199	NUM
taxlaw-2851	353	33	domestic	domestic	ADJ
taxlaw-2851	353	34	production	production	NOUN
taxlaw-2851	353	35	deduction	deduction	NOUN
taxlaw-2851	353	36	,	,	PUNCT
taxlaw-2851	353	37	employee	employee	NOUN
taxlaw-2851	353	38	fringe	fringe	NOUN
taxlaw-2851	353	39	benefits	benefit	NOUN
taxlaw-2851	353	40	(	(	PUNCT
taxlaw-2851	353	41	except	except	SCONJ
taxlaw-2851	353	42	those	those	PRON
taxlaw-2851	353	43	related	relate	VERB
taxlaw-2851	353	44	to	to	ADP
taxlaw-2851	353	45	health	health	NOUN
taxlaw-2851	353	46	and	and	CCONJ
taxlaw-2851	353	47	retirement	retirement	NOUN
taxlaw-2851	353	48	)	)	PUNCT
taxlaw-2851	353	49	,	,	PUNCT
taxlaw-2851	353	50	and	and	CCONJ
taxlaw-2851	353	51	all	all	DET
taxlaw-2851	353	52	individual	individual	ADJ
taxlaw-2851	353	53	and	and	CCONJ
taxlaw-2851	353	54	business	business	NOUN
taxlaw-2851	353	55	tax	tax	NOUN
taxlaw-2851	353	56	credits	credit	NOUN
taxlaw-2851	353	57	(	(	PUNCT
taxlaw-2851	353	58	except	except	SCONJ
taxlaw-2851	353	59	the	the	DET
taxlaw-2851	353	60	child	child	NOUN
taxlaw-2851	353	61	tax	tax	NOUN
taxlaw-2851	353	62	credit	credit	NOUN
taxlaw-2851	353	63	,	,	PUNCT
taxlaw-2851	353	64	the	the	DET
taxlaw-2851	353	65	eitc	eitc	NOUN
taxlaw-2851	353	66	,	,	PUNCT
taxlaw-2851	353	67	education	education	NOUN
taxlaw-2851	353	68	credits	credit	NOUN
taxlaw-2851	353	69	,	,	PUNCT
taxlaw-2851	353	70	the	the	DET
taxlaw-2851	353	71	saver	saver	NOUN
taxlaw-2851	353	72	’s	’s	PART
taxlaw-2851	353	73	credit	credit	NOUN
taxlaw-2851	353	74	,	,	PUNCT
taxlaw-2851	353	75	the	the	DET
taxlaw-2851	353	76	research	research	NOUN
taxlaw-2851	353	77	and	and	CCONJ
taxlaw-2851	353	78	experimentation	experimentation	NOUN
taxlaw-2851	353	79	tax	tax	NOUN
taxlaw-2851	353	80	credit	credit	NOUN
taxlaw-2851	353	81	,	,	PUNCT
taxlaw-2851	353	82	and	and	CCONJ
taxlaw-2851	353	83	the	the	DET
taxlaw-2851	353	84	foreign	foreign	ADJ
taxlaw-2851	353	85	tax	tax	NOUN
taxlaw-2851	353	86	credit	credit	NOUN
taxlaw-2851	353	87	,	,	PUNCT
taxlaw-2851	353	88	all	all	PRON
taxlaw-2851	353	89	of	of	ADP
taxlaw-2851	353	90	which	which	PRON
taxlaw-2851	353	91	the	the	DET
taxlaw-2851	353	92	blueprint	blueprint	NOUN
taxlaw-2851	353	93	identifies	identify	VERB
taxlaw-2851	353	94	as	as	SCONJ
taxlaw-2851	353	95	retained	retain	VERB
taxlaw-2851	353	96	)	)	PUNCT
taxlaw-2851	353	97	.	.	PUNCT
taxlaw-2851	354	1	revenue	revenue	NOUN
taxlaw-2851	354	2	estimates	estimate	NOUN
taxlaw-2851	354	3	for	for	ADP
taxlaw-2851	354	4	the	the	DET
taxlaw-2851	354	5	other	other	ADJ
taxlaw-2851	354	6	provisions	provision	NOUN
taxlaw-2851	354	7	listed	list	VERB
taxlaw-2851	354	8	above	above	ADV
taxlaw-2851	354	9	are	be	AUX
taxlaw-2851	354	10	included	include	VERB
taxlaw-2851	354	11	as	as	ADP
taxlaw-2851	354	12	an	an	DET
taxlaw-2851	354	13	addendum	addendum	ADJ
taxlaw-2851	354	14	item	item	NOUN
taxlaw-2851	354	15	in	in	ADP
taxlaw-2851	354	16	table	table	NOUN
taxlaw-2851	354	17	2	2	NUM
taxlaw-2851	354	18	.	.	SYM
taxlaw-2851	354	19	2	2	NUM
taxlaw-2851	354	20	.	.	X
taxlaw-2851	354	21	rate	rate	NOUN
taxlaw-2851	354	22	cap	cap	NOUN
taxlaw-2851	354	23	on	on	ADP
taxlaw-2851	354	24	active	active	ADJ
taxlaw-2851	354	25	business	business	NOUN
taxlaw-2851	354	26	income	income	NOUN
taxlaw-2851	354	27	we	we	PRON
taxlaw-2851	354	28	will	will	AUX
taxlaw-2851	354	29	assume	assume	VERB
taxlaw-2851	354	30	that	that	SCONJ
taxlaw-2851	354	31	income	income	NOUN
taxlaw-2851	354	32	currently	currently	ADV
taxlaw-2851	354	33	subject	subject	ADJ
taxlaw-2851	354	34	to	to	ADP
taxlaw-2851	354	35	seca	seca	PROPN
taxlaw-2851	354	36	,	,	PUNCT
taxlaw-2851	354	37	or	or	CCONJ
taxlaw-2851	354	38	taxed	tax	VERB
taxlaw-2851	354	39	as	as	ADP
taxlaw-2851	354	40	wages	wage	NOUN
taxlaw-2851	354	41	of	of	ADP
taxlaw-2851	354	42	worker	worker	NOUN
taxlaw-2851	354	43	/	/	SYM
taxlaw-2851	354	44	owners	owner	NOUN
taxlaw-2851	354	45	of	of	ADP
taxlaw-2851	354	46	subchapter	subchapter	NOUN
taxlaw-2851	354	47	s	s	PART
taxlaw-2851	354	48	corporations	corporation	NOUN
taxlaw-2851	354	49	,	,	PUNCT
taxlaw-2851	354	50	is	be	AUX
taxlaw-2851	354	51	“	"	PUNCT
taxlaw-2851	354	52	reasonable	reasonable	ADJ
taxlaw-2851	354	53	compensation	compensation	NOUN
taxlaw-2851	354	54	”	"	PUNCT
taxlaw-2851	354	55	.	.	PUNCT
taxlaw-2851	355	1	for	for	ADP
taxlaw-2851	355	2	the	the	DET
taxlaw-2851	355	3	remaining	remain	VERB
taxlaw-2851	355	4	income	income	NOUN
taxlaw-2851	355	5	of	of	ADP
taxlaw-2851	355	6	sole	sole	ADJ
taxlaw-2851	355	7	proprietors	proprietor	NOUN
taxlaw-2851	355	8	and	and	CCONJ
taxlaw-2851	355	9	pass	pass	VERB
taxlaw-2851	355	10	-	-	PUNCT
taxlaw-2851	355	11	through	through	ADP
taxlaw-2851	355	12	businesses	business	NOUN
taxlaw-2851	355	13	,	,	PUNCT
taxlaw-2851	355	14	we	we	PRON
taxlaw-2851	355	15	will	will	AUX
taxlaw-2851	355	16	assume	assume	VERB
taxlaw-2851	355	17	that	that	SCONJ
taxlaw-2851	355	18	only	only	ADJ
taxlaw-2851	355	19	income	income	NOUN
taxlaw-2851	355	20	that	that	PRON
taxlaw-2851	355	21	is	be	AUX
taxlaw-2851	355	22	currently	currently	ADV
taxlaw-2851	355	23	not	not	PART
taxlaw-2851	355	24	considered	consider	VERB
taxlaw-2851	355	25	“	"	PUNCT
taxlaw-2851	355	26	passive	passive	ADJ
taxlaw-2851	355	27	”	"	PUNCT
taxlaw-2851	355	28	will	will	AUX
taxlaw-2851	355	29	qualify	qualify	VERB
taxlaw-2851	355	30	for	for	ADP
taxlaw-2851	355	31	the	the	DET
taxlaw-2851	355	32	rate	rate	NOUN
taxlaw-2851	355	33	cap	cap	NOUN
taxlaw-2851	355	34	.	.	PUNCT
taxlaw-2851	356	1	current	current	ADJ
taxlaw-2851	356	2	active	active	ADJ
taxlaw-2851	356	3	business	business	NOUN
taxlaw-2851	356	4	losses	loss	NOUN
taxlaw-2851	356	5	will	will	AUX
taxlaw-2851	356	6	be	be	AUX
taxlaw-2851	356	7	allowed	allow	VERB
taxlaw-2851	356	8	,	,	PUNCT
taxlaw-2851	356	9	rather	rather	ADV
taxlaw-2851	356	10	than	than	ADP
taxlaw-2851	356	11	being	be	AUX
taxlaw-2851	356	12	carried	carry	VERB
taxlaw-2851	356	13	forward	forward	ADV
taxlaw-2851	356	14	with	with	ADP
taxlaw-2851	356	15	interest	interest	NOUN
taxlaw-2851	356	16	(	(	PUNCT
taxlaw-2851	356	17	which	which	PRON
taxlaw-2851	356	18	will	will	AUX
taxlaw-2851	356	19	shift	shift	VERB
taxlaw-2851	356	20	the	the	DET
taxlaw-2851	356	21	timing	timing	NOUN
taxlaw-2851	356	22	of	of	ADP
taxlaw-2851	356	23	income	income	NOUN
taxlaw-2851	356	24	tax	tax	NOUN
taxlaw-2851	356	25	receipts	receipt	NOUN
taxlaw-2851	356	26	somewhat	somewhat	ADV
taxlaw-2851	356	27	,	,	PUNCT
taxlaw-2851	356	28	but	but	CCONJ
taxlaw-2851	356	29	generally	generally	ADV
taxlaw-2851	356	30	not	not	PART
taxlaw-2851	356	31	the	the	DET
taxlaw-2851	356	32	present	present	ADJ
taxlaw-2851	356	33	value	value	NOUN
taxlaw-2851	356	34	of	of	ADP
taxlaw-2851	356	35	these	these	DET
taxlaw-2851	356	36	receipts	receipt	NOUN
taxlaw-2851	356	37	)	)	PUNCT
taxlaw-2851	356	38	.	.	PUNCT
taxlaw-2851	357	1	3	3	X
taxlaw-2851	357	2	.	.	X
taxlaw-2851	357	3	child	child	NOUN
taxlaw-2851	357	4	tax	tax	NOUN
taxlaw-2851	357	5	credit	credit	NOUN
taxlaw-2851	357	6	and	and	CCONJ
taxlaw-2851	357	7	new	new	ADJ
taxlaw-2851	357	8	credit	credit	NOUN
taxlaw-2851	357	9	for	for	ADP
taxlaw-2851	357	10	other	other	ADJ
taxlaw-2851	357	11	dependents	dependent	NOUN
taxlaw-2851	357	12	we	we	PRON
taxlaw-2851	357	13	will	will	AUX
taxlaw-2851	357	14	assume	assume	VERB
taxlaw-2851	357	15	these	these	PRON
taxlaw-2851	357	16	are	be	AUX
taxlaw-2851	357	17	not	not	PART
taxlaw-2851	357	18	indexed	index	VERB
taxlaw-2851	357	19	for	for	ADP
taxlaw-2851	357	20	inflation	inflation	NOUN
taxlaw-2851	357	21	.	.	PUNCT
taxlaw-2851	358	1	4	4	X
taxlaw-2851	358	2	.	.	X
taxlaw-2851	358	3	standard	standard	ADJ
taxlaw-2851	358	4	deduction	deduction	NOUN
taxlaw-2851	358	5	for	for	ADP
taxlaw-2851	358	6	dependents	dependent	NOUN
taxlaw-2851	358	7	we	we	PRON
taxlaw-2851	358	8	will	will	AUX
taxlaw-2851	358	9	assume	assume	VERB
taxlaw-2851	358	10	that	that	SCONJ
taxlaw-2851	358	11	the	the	DET
taxlaw-2851	358	12	standard	standard	ADJ
taxlaw-2851	358	13	deduction	deduction	NOUN
taxlaw-2851	358	14	for	for	ADP
taxlaw-2851	358	15	dependents	dependent	NOUN
taxlaw-2851	358	16	(	(	PUNCT
taxlaw-2851	358	17	in	in	ADP
taxlaw-2851	358	18	2016	2016	NUM
taxlaw-2851	358	19	dollars	dollar	NOUN
taxlaw-2851	358	20	)	)	PUNCT
taxlaw-2851	358	21	is	be	AUX
taxlaw-2851	358	22	the	the	DET
taxlaw-2851	358	23	smaller	small	ADJ
taxlaw-2851	358	24	of	of	ADP
taxlaw-2851	358	25	:	:	PUNCT
taxlaw-2851	358	26	(	(	PUNCT
taxlaw-2851	358	27	i	i	NOUN
taxlaw-2851	358	28	)	)	PUNCT
taxlaw-2851	358	29	the	the	PRON
taxlaw-2851	358	30	greater	great	ADJ
taxlaw-2851	358	31	of	of	ADP
taxlaw-2851	358	32	(	(	PUNCT
taxlaw-2851	358	33	a	a	PRON
taxlaw-2851	358	34	)	)	PUNCT
taxlaw-2851	358	35	earned	earn	VERB
taxlaw-2851	358	36	income	income	NOUN
taxlaw-2851	358	37	plus	plus	CCONJ
taxlaw-2851	358	38	$	$	SYM
taxlaw-2851	358	39	350	350	NUM
taxlaw-2851	358	40	and	and	CCONJ
taxlaw-2851	358	41	(	(	PUNCT
taxlaw-2851	358	42	b	b	NOUN
taxlaw-2851	358	43	)	)	PUNCT
taxlaw-2851	358	44	$	$	SYM
taxlaw-2851	358	45	1,050	1,050	NUM
taxlaw-2851	358	46	,	,	PUNCT
taxlaw-2851	358	47	and	and	CCONJ
taxlaw-2851	358	48	(	(	PUNCT
taxlaw-2851	358	49	ii	ii	NOUN
taxlaw-2851	358	50	)	)	PUNCT
taxlaw-2851	358	51	the	the	DET
taxlaw-2851	358	52	regular	regular	ADJ
taxlaw-2851	358	53	standard	standard	ADJ
taxlaw-2851	358	54	deduction	deduction	NOUN
taxlaw-2851	358	55	for	for	ADP
taxlaw-2851	358	56	the	the	DET
taxlaw-2851	358	57	dependent	dependent	NOUN
taxlaw-2851	358	58	’s	’s	NOUN
taxlaw-2851	358	59	filing	filing	NOUN
taxlaw-2851	358	60	status	status	NOUN
taxlaw-2851	358	61	(	(	PUNCT
taxlaw-2851	358	62	as	as	SCONJ
taxlaw-2851	358	63	modified	modify	VERB
taxlaw-2851	358	64	by	by	ADP
taxlaw-2851	358	65	the	the	DET
taxlaw-2851	358	66	proposal	proposal	NOUN
taxlaw-2851	358	67	)	)	PUNCT
taxlaw-2851	358	68	.	.	PUNCT
taxlaw-2851	359	1	we	we	PRON
taxlaw-2851	359	2	will	will	AUX
taxlaw-2851	359	3	assume	assume	VERB
taxlaw-2851	359	4	all	all	DET
taxlaw-2851	359	5	amounts	amount	NOUN
taxlaw-2851	359	6	are	be	AUX
taxlaw-2851	359	7	indexed	index	VERB
taxlaw-2851	359	8	for	for	ADP
taxlaw-2851	359	9	inflation	inflation	NOUN
taxlaw-2851	359	10	.	.	PUNCT
taxlaw-2851	360	1	2017	2017	NUM
taxlaw-2851	360	2	]	]	PUNCT
taxlaw-2851	360	3	an	an	DET
taxlaw-2851	360	4	analysis	analysis	NOUN
taxlaw-2851	360	5	of	of	ADP
taxlaw-2851	360	6	the	the	DET
taxlaw-2851	360	7	house	house	NOUN
taxlaw-2851	360	8	gop	gop	PROPN
taxlaw-2851	360	9	tax	tax	NOUN
taxlaw-2851	360	10	plan	plan	NOUN
taxlaw-2851	360	11	293	293	NUM
taxlaw-2851	360	12	5	5	NUM
taxlaw-2851	360	13	.	.	PUNCT
taxlaw-2851	360	14	base	base	ADJ
taxlaw-2851	360	15	year	year	NOUN
taxlaw-2851	360	16	for	for	ADP
taxlaw-2851	360	17	indexing	indexing	NOUN
taxlaw-2851	360	18	we	we	PRON
taxlaw-2851	360	19	will	will	AUX
taxlaw-2851	360	20	assume	assume	VERB
taxlaw-2851	360	21	that	that	SCONJ
taxlaw-2851	360	22	all	all	DET
taxlaw-2851	360	23	indexed	indexed	ADJ
taxlaw-2851	360	24	parameters	parameter	NOUN
taxlaw-2851	360	25	are	be	AUX
taxlaw-2851	360	26	stated	state	VERB
taxlaw-2851	360	27	at	at	ADP
taxlaw-2851	360	28	2016	2016	NUM
taxlaw-2851	360	29	levels	level	NOUN
taxlaw-2851	360	30	,	,	PUNCT
taxlaw-2851	360	31	so	so	ADV
taxlaw-2851	360	32	are	be	AUX
taxlaw-2851	360	33	indexed	index	VERB
taxlaw-2851	360	34	beginning	begin	VERB
taxlaw-2851	360	35	in	in	ADP
taxlaw-2851	360	36	2017	2017	NUM
taxlaw-2851	360	37	(	(	PUNCT
taxlaw-2851	360	38	our	our	PRON
taxlaw-2851	360	39	assumed	assume	VERB
taxlaw-2851	360	40	effective	effective	ADJ
taxlaw-2851	360	41	date	date	NOUN
taxlaw-2851	360	42	for	for	ADP
taxlaw-2851	360	43	the	the	DET
taxlaw-2851	360	44	plan	plan	NOUN
taxlaw-2851	360	45	)	)	PUNCT
taxlaw-2851	360	46	.	.	PUNCT
taxlaw-2851	361	1	vi	vi	X
taxlaw-2851	361	2	.	.	PUNCT
taxlaw-2851	361	3	appendix	appendix	PROPN
taxlaw-2851	361	4	b.	b.	PROPN
taxlaw-2851	361	5	measuring	measure	VERB
taxlaw-2851	361	6	distributional	distributional	ADJ
taxlaw-2851	361	7	effects	effect	NOUN
taxlaw-2851	361	8	of	of	ADP
taxlaw-2851	361	9	tax	tax	NOUN
taxlaw-2851	361	10	changes	change	NOUN
taxlaw-2851	361	11	analysts	analyst	NOUN
taxlaw-2851	361	12	use	use	VERB
taxlaw-2851	361	13	a	a	DET
taxlaw-2851	361	14	variety	variety	NOUN
taxlaw-2851	361	15	of	of	ADP
taxlaw-2851	361	16	measures	measure	NOUN
taxlaw-2851	361	17	to	to	PART
taxlaw-2851	361	18	assess	assess	VERB
taxlaw-2851	361	19	the	the	DET
taxlaw-2851	361	20	distributional	distributional	ADJ
taxlaw-2851	361	21	effects	effect	NOUN
taxlaw-2851	361	22	of	of	ADP
taxlaw-2851	361	23	tax	tax	NOUN
taxlaw-2851	361	24	changes	change	NOUN
taxlaw-2851	361	25	.	.	PUNCT
taxlaw-2851	362	1	there	there	PRON
taxlaw-2851	362	2	is	be	VERB
taxlaw-2851	362	3	no	no	DET
taxlaw-2851	362	4	perfect	perfect	ADJ
taxlaw-2851	362	5	measure	measure	NOUN
taxlaw-2851	362	6	—	—	PUNCT
taxlaw-2851	362	7	often	often	ADV
taxlaw-2851	362	8	a	a	DET
taxlaw-2851	362	9	combination	combination	NOUN
taxlaw-2851	362	10	of	of	ADP
taxlaw-2851	362	11	measures	measure	NOUN
taxlaw-2851	362	12	is	be	AUX
taxlaw-2851	362	13	more	more	ADV
taxlaw-2851	362	14	informative	informative	ADJ
taxlaw-2851	362	15	than	than	ADP
taxlaw-2851	362	16	any	any	DET
taxlaw-2851	362	17	single	single	ADJ
taxlaw-2851	362	18	measure	measure	NOUN
taxlaw-2851	362	19	.	.	PUNCT
taxlaw-2851	363	1	the	the	DET
taxlaw-2851	363	2	tax	tax	NOUN
taxlaw-2851	363	3	policy	policy	NOUN
taxlaw-2851	363	4	center	center	NOUN
taxlaw-2851	363	5	generally	generally	ADV
taxlaw-2851	363	6	focuses	focus	VERB
taxlaw-2851	363	7	on	on	ADP
taxlaw-2851	363	8	the	the	DET
taxlaw-2851	363	9	percentage	percentage	NOUN
taxlaw-2851	363	10	change	change	NOUN
taxlaw-2851	363	11	in	in	ADP
taxlaw-2851	363	12	after	after	ADP
taxlaw-2851	363	13	-	-	PUNCT
taxlaw-2851	363	14	tax	tax	NOUN
taxlaw-2851	363	15	income	income	NOUN
taxlaw-2851	363	16	because	because	SCONJ
taxlaw-2851	363	17	it	it	PRON
taxlaw-2851	363	18	measures	measure	VERB
taxlaw-2851	363	19	the	the	DET
taxlaw-2851	363	20	gain	gain	NOUN
taxlaw-2851	363	21	or	or	CCONJ
taxlaw-2851	363	22	loss	loss	NOUN
taxlaw-2851	363	23	of	of	ADP
taxlaw-2851	363	24	income	income	NOUN
taxlaw-2851	363	25	available	available	ADJ
taxlaw-2851	363	26	to	to	ADP
taxlaw-2851	363	27	households	household	NOUN
taxlaw-2851	363	28	to	to	PART
taxlaw-2851	363	29	buy	buy	VERB
taxlaw-2851	363	30	goods	good	NOUN
taxlaw-2851	363	31	and	and	CCONJ
taxlaw-2851	363	32	services	service	NOUN
taxlaw-2851	363	33	,	,	PUNCT
taxlaw-2851	363	34	relative	relative	ADJ
taxlaw-2851	363	35	to	to	ADP
taxlaw-2851	363	36	the	the	DET
taxlaw-2851	363	37	amount	amount	NOUN
taxlaw-2851	363	38	available	available	ADJ
taxlaw-2851	363	39	before	before	ADP
taxlaw-2851	363	40	the	the	DET
taxlaw-2851	363	41	tax	tax	NOUN
taxlaw-2851	363	42	change	change	NOUN
taxlaw-2851	363	43	.	.	PUNCT
taxlaw-2851	364	1	a	a	DET
taxlaw-2851	364	2	tax	tax	NOUN
taxlaw-2851	364	3	change	change	NOUN
taxlaw-2851	364	4	that	that	PRON
taxlaw-2851	364	5	raises	raise	VERB
taxlaw-2851	364	6	or	or	CCONJ
taxlaw-2851	364	7	lowers	lower	VERB
taxlaw-2851	364	8	after	after	ADP
taxlaw-2851	364	9	-	-	PUNCT
taxlaw-2851	364	10	tax	tax	NOUN
taxlaw-2851	364	11	income	income	NOUN
taxlaw-2851	364	12	by	by	ADP
taxlaw-2851	364	13	the	the	DET
taxlaw-2851	364	14	same	same	ADJ
taxlaw-2851	364	15	percentage	percentage	NOUN
taxlaw-2851	364	16	for	for	ADP
taxlaw-2851	364	17	all	all	DET
taxlaw-2851	364	18	households	household	NOUN
taxlaw-2851	364	19	leaves	leave	VERB
taxlaw-2851	364	20	the	the	DET
taxlaw-2851	364	21	progressivity	progressivity	NOUN
taxlaw-2851	364	22	of	of	ADP
taxlaw-2851	364	23	the	the	DET
taxlaw-2851	364	24	tax	tax	NOUN
taxlaw-2851	364	25	unchanged	unchanged	ADJ
taxlaw-2851	364	26	.	.	PUNCT
taxlaw-2851	365	1	other	other	ADJ
taxlaw-2851	365	2	measures	measure	NOUN
taxlaw-2851	365	3	used	use	VERB
taxlaw-2851	365	4	to	to	PART
taxlaw-2851	365	5	assess	assess	VERB
taxlaw-2851	365	6	a	a	DET
taxlaw-2851	365	7	tax	tax	NOUN
taxlaw-2851	365	8	change	change	NOUN
taxlaw-2851	365	9	’s	’s	PART
taxlaw-2851	365	10	effects	effect	NOUN
taxlaw-2851	365	11	include	include	VERB
taxlaw-2851	365	12	shares	share	NOUN
taxlaw-2851	365	13	of	of	ADP
taxlaw-2851	365	14	the	the	DET
taxlaw-2851	365	15	tax	tax	NOUN
taxlaw-2851	365	16	cut	cut	NOUN
taxlaw-2851	365	17	going	go	VERB
taxlaw-2851	365	18	to	to	ADP
taxlaw-2851	365	19	different	different	ADJ
taxlaw-2851	365	20	parts	part	NOUN
taxlaw-2851	365	21	of	of	ADP
taxlaw-2851	365	22	the	the	DET
taxlaw-2851	365	23	income	income	NOUN
taxlaw-2851	365	24	distribution	distribution	NOUN
taxlaw-2851	365	25	,	,	PUNCT
taxlaw-2851	365	26	the	the	DET
taxlaw-2851	365	27	size	size	NOUN
taxlaw-2851	365	28	of	of	ADP
taxlaw-2851	365	29	each	each	DET
taxlaw-2851	365	30	group	group	NOUN
taxlaw-2851	365	31	’s	’s	PART
taxlaw-2851	365	32	cut	cut	VERB
taxlaw-2851	365	33	measured	measure	VERB
taxlaw-2851	365	34	in	in	ADP
taxlaw-2851	365	35	dollars	dollar	NOUN
taxlaw-2851	365	36	,	,	PUNCT
taxlaw-2851	365	37	and	and	CCONJ
taxlaw-2851	365	38	the	the	DET
taxlaw-2851	365	39	percentage	percentage	NOUN
taxlaw-2851	365	40	change	change	NOUN
taxlaw-2851	365	41	in	in	ADP
taxlaw-2851	365	42	tax	tax	NOUN
taxlaw-2851	365	43	liability	liability	NOUN
taxlaw-2851	365	44	.	.	PUNCT
taxlaw-2851	366	1	the	the	DET
taxlaw-2851	366	2	first	first	ADJ
taxlaw-2851	366	3	two	two	NUM
taxlaw-2851	366	4	measures	measure	NOUN
taxlaw-2851	366	5	poorly	poorly	ADV
taxlaw-2851	366	6	indicate	indicate	VERB
taxlaw-2851	366	7	the	the	DET
taxlaw-2851	366	8	effects	effect	NOUN
taxlaw-2851	366	9	of	of	ADP
taxlaw-2851	366	10	a	a	DET
taxlaw-2851	366	11	tax	tax	NOUN
taxlaw-2851	366	12	change	change	NOUN
taxlaw-2851	366	13	because	because	SCONJ
taxlaw-2851	366	14	they	they	PRON
taxlaw-2851	366	15	ignore	ignore	VERB
taxlaw-2851	366	16	the	the	DET
taxlaw-2851	366	17	initial	initial	ADJ
taxlaw-2851	366	18	distribution	distribution	NOUN
taxlaw-2851	366	19	of	of	ADP
taxlaw-2851	366	20	taxes	taxis	NOUN
taxlaw-2851	366	21	and	and	CCONJ
taxlaw-2851	366	22	thus	thus	ADV
taxlaw-2851	366	23	do	do	AUX
taxlaw-2851	366	24	not	not	PART
taxlaw-2851	366	25	assess	assess	VERB
taxlaw-2851	366	26	changes	change	NOUN
taxlaw-2851	366	27	in	in	ADP
taxlaw-2851	366	28	a	a	DET
taxlaw-2851	366	29	tax	tax	NOUN
taxlaw-2851	366	30	’s	’s	PART
taxlaw-2851	366	31	progressivity	progressivity	NOUN
taxlaw-2851	366	32	.	.	PUNCT
taxlaw-2851	367	1	the	the	DET
taxlaw-2851	367	2	percentage	percentage	NOUN
taxlaw-2851	367	3	change	change	NOUN
taxlaw-2851	367	4	in	in	ADP
taxlaw-2851	367	5	tax	tax	NOUN
taxlaw-2851	367	6	liability	liability	NOUN
taxlaw-2851	367	7	can	can	AUX
taxlaw-2851	367	8	be	be	AUX
taxlaw-2851	367	9	particularly	particularly	ADV
taxlaw-2851	367	10	misleading	misleading	ADJ
taxlaw-2851	367	11	because	because	SCONJ
taxlaw-2851	367	12	it	it	PRON
taxlaw-2851	367	13	relies	rely	VERB
taxlaw-2851	367	14	too	too	ADV
taxlaw-2851	367	15	much	much	ADV
taxlaw-2851	367	16	on	on	ADP
taxlaw-2851	367	17	the	the	DET
taxlaw-2851	367	18	initial	initial	ADJ
taxlaw-2851	367	19	distribution	distribution	NOUN
taxlaw-2851	367	20	of	of	ADP
taxlaw-2851	367	21	taxes	taxis	NOUN
taxlaw-2851	367	22	.	.	PUNCT
taxlaw-2851	368	1	cutting	cut	VERB
taxlaw-2851	368	2	the	the	DET
taxlaw-2851	368	3	tax	tax	NOUN
taxlaw-2851	368	4	on	on	ADP
taxlaw-2851	368	5	a	a	DET
taxlaw-2851	368	6	person	person	NOUN
taxlaw-2851	368	7	making	make	VERB
taxlaw-2851	368	8	$	$	SYM
taxlaw-2851	368	9	1,000	1,000	NUM
taxlaw-2851	368	10	from	from	ADP
taxlaw-2851	368	11	$	$	SYM
taxlaw-2851	368	12	50	50	NUM
taxlaw-2851	368	13	to	to	PART
taxlaw-2851	368	14	$	$	SYM
taxlaw-2851	368	15	10	10	NUM
taxlaw-2851	368	16	is	be	AUX
taxlaw-2851	368	17	an	an	DET
taxlaw-2851	368	18	80	80	NUM
taxlaw-2851	368	19	percent	percent	NOUN
taxlaw-2851	368	20	cut	cut	NOUN
taxlaw-2851	368	21	,	,	PUNCT
taxlaw-2851	368	22	whereas	whereas	SCONJ
taxlaw-2851	368	23	reducing	reduce	VERB
taxlaw-2851	368	24	taxes	taxis	NOUN
taxlaw-2851	368	25	on	on	ADP
taxlaw-2851	368	26	a	a	DET
taxlaw-2851	368	27	person	person	NOUN
taxlaw-2851	368	28	making	make	VERB
taxlaw-2851	368	29	$	$	SYM
taxlaw-2851	368	30	1	1	NUM
taxlaw-2851	368	31	million	million	NUM
taxlaw-2851	368	32	from	from	ADP
taxlaw-2851	368	33	$	$	SYM
taxlaw-2851	368	34	250,000	250,000	NUM
taxlaw-2851	368	35	to	to	PART
taxlaw-2851	368	36	$	$	SYM
taxlaw-2851	368	37	150,000	150,000	NUM
taxlaw-2851	368	38	is	be	AUX
taxlaw-2851	368	39	just	just	ADV
taxlaw-2851	368	40	a	a	DET
taxlaw-2851	368	41	40	40	NUM
taxlaw-2851	368	42	percent	percent	NOUN
taxlaw-2851	368	43	cut	cut	VERB
taxlaw-2851	368	44	.	.	PUNCT
taxlaw-2851	369	1	but	but	CCONJ
taxlaw-2851	369	2	the	the	DET
taxlaw-2851	369	3	tax	tax	NOUN
taxlaw-2851	369	4	savings	saving	NOUN
taxlaw-2851	369	5	boosts	boost	VERB
taxlaw-2851	369	6	after	after	ADP
taxlaw-2851	369	7	-	-	PUNCT
taxlaw-2851	369	8	tax	tax	NOUN
taxlaw-2851	369	9	income	income	NOUN
taxlaw-2851	369	10	by	by	ADP
taxlaw-2851	369	11	only	only	ADV
taxlaw-2851	369	12	about	about	ADV
taxlaw-2851	369	13	4	4	NUM
taxlaw-2851	369	14	percent	percent	NOUN
taxlaw-2851	369	15	for	for	ADP
taxlaw-2851	369	16	the	the	DET
taxlaw-2851	369	17	poorer	poor	ADJ
taxlaw-2851	369	18	person	person	NOUN
taxlaw-2851	369	19	,	,	PUNCT
taxlaw-2851	369	20	compared	compare	VERB
taxlaw-2851	369	21	with	with	ADP
taxlaw-2851	369	22	a	a	DET
taxlaw-2851	369	23	more	more	ADJ
taxlaw-2851	369	24	than	than	ADP
taxlaw-2851	369	25	13	13	NUM
taxlaw-2851	369	26	percent	percent	NOUN
taxlaw-2851	369	27	increase	increase	NOUN
taxlaw-2851	369	28	for	for	ADP
taxlaw-2851	369	29	the	the	DET
taxlaw-2851	369	30	higher	high	ADJ
taxlaw-2851	369	31	-	-	PUNCT
taxlaw-2851	369	32	income	income	NOUN
taxlaw-2851	369	33	person	person	NOUN
taxlaw-2851	369	34	.	.	PUNCT
taxlaw-2851	370	1	294	294	NUM
taxlaw-2851	370	2	columbia	columbia	PROPN
taxlaw-2851	370	3	journal	journal	PROPN
taxlaw-2851	370	4	of	of	ADP
taxlaw-2851	370	5	tax	tax	NOUN
taxlaw-2851	370	6	law	law	NOUN
taxlaw-2851	370	7	[	[	X
taxlaw-2851	370	8	vol.8:257	vol.8:257	ADP
taxlaw-2851	370	9	table	table	NOUN
taxlaw-2851	370	10	b1	b1	NOUN
taxlaw-2851	370	11	shows	show	VERB
taxlaw-2851	370	12	several	several	ADJ
taxlaw-2851	370	13	different	different	ADJ
taxlaw-2851	370	14	measures	measure	NOUN
taxlaw-2851	370	15	of	of	ADP
taxlaw-2851	370	16	the	the	DET
taxlaw-2851	370	17	effects	effect	NOUN
taxlaw-2851	370	18	of	of	ADP
taxlaw-2851	370	19	the	the	DET
taxlaw-2851	370	20	house	house	NOUN
taxlaw-2851	370	21	gop	gop	PROPN
taxlaw-2851	370	22	tax	tax	NOUN
taxlaw-2851	370	23	plan	plan	NOUN
taxlaw-2851	370	24	on	on	ADP
taxlaw-2851	370	25	households	household	NOUN
taxlaw-2851	370	26	at	at	ADP
taxlaw-2851	370	27	different	different	ADJ
taxlaw-2851	370	28	income	income	NOUN
taxlaw-2851	370	29	levels	level	NOUN
taxlaw-2851	370	30	in	in	ADP
taxlaw-2851	370	31	2017	2017	NUM
taxlaw-2851	370	32	.	.	PUNCT
taxlaw-2851	371	1	the	the	DET
taxlaw-2851	371	2	tax	tax	NOUN
taxlaw-2851	371	3	cut	cut	NOUN
taxlaw-2851	371	4	is	be	AUX
taxlaw-2851	371	5	most	most	ADV
taxlaw-2851	371	6	significant	significant	ADJ
taxlaw-2851	371	7	as	as	ADP
taxlaw-2851	371	8	a	a	DET
taxlaw-2851	371	9	share	share	NOUN
taxlaw-2851	371	10	of	of	ADP
taxlaw-2851	371	11	after	after	ADP
taxlaw-2851	371	12	-	-	PUNCT
taxlaw-2851	371	13	tax	tax	NOUN
taxlaw-2851	371	14	income	income	NOUN
taxlaw-2851	371	15	(	(	PUNCT
taxlaw-2851	371	16	column	column	NOUN
taxlaw-2851	371	17	1	1	NUM
taxlaw-2851	371	18	)	)	PUNCT
taxlaw-2851	371	19	for	for	ADP
taxlaw-2851	371	20	those	those	PRON
taxlaw-2851	371	21	with	with	ADP
taxlaw-2851	371	22	high	high	ADJ
taxlaw-2851	371	23	incomes	income	NOUN
taxlaw-2851	371	24	,	,	PUNCT
taxlaw-2851	371	25	as	as	SCONJ
taxlaw-2851	371	26	discussed	discuss	VERB
taxlaw-2851	371	27	above	above	ADV
taxlaw-2851	371	28	.	.	PUNCT
taxlaw-2851	372	1	it	it	PRON
taxlaw-2851	372	2	’s	’	VERB
taxlaw-2851	372	3	also	also	ADV
taxlaw-2851	372	4	true	true	ADJ
taxlaw-2851	372	5	that	that	SCONJ
taxlaw-2851	372	6	for	for	ADP
taxlaw-2851	372	7	this	this	DET
taxlaw-2851	372	8	plan	plan	NOUN
taxlaw-2851	372	9	,	,	PUNCT
taxlaw-2851	372	10	high	high	ADJ
taxlaw-2851	372	11	-	-	PUNCT
taxlaw-2851	372	12	income	income	NOUN
taxlaw-2851	372	13	people	people	NOUN
taxlaw-2851	372	14	get	get	VERB
taxlaw-2851	372	15	the	the	DET
taxlaw-2851	372	16	bulk	bulk	NOUN
taxlaw-2851	372	17	of	of	ADP
taxlaw-2851	372	18	the	the	DET
taxlaw-2851	372	19	tax	tax	NOUN
taxlaw-2851	372	20	cuts	cut	NOUN
taxlaw-2851	372	21	(	(	PUNCT
taxlaw-2851	372	22	column	column	NOUN
taxlaw-2851	372	23	2	2	NUM
taxlaw-2851	372	24	)	)	PUNCT
taxlaw-2851	372	25	,	,	PUNCT
taxlaw-2851	372	26	that	that	SCONJ
taxlaw-2851	372	27	the	the	DET
taxlaw-2851	372	28	average	average	ADJ
taxlaw-2851	372	29	tax	tax	NOUN
taxlaw-2851	372	30	change	change	NOUN
taxlaw-2851	372	31	is	be	AUX
taxlaw-2851	372	32	highest	high	ADJ
taxlaw-2851	372	33	at	at	ADP
taxlaw-2851	372	34	high	high	ADJ
taxlaw-2851	372	35	income	income	NOUN
taxlaw-2851	372	36	levels	level	NOUN
taxlaw-2851	372	37	(	(	PUNCT
taxlaw-2851	372	38	column	column	NOUN
taxlaw-2851	372	39	3	3	NUM
taxlaw-2851	372	40	)	)	PUNCT
taxlaw-2851	372	41	,	,	PUNCT
taxlaw-2851	372	42	and	and	CCONJ
taxlaw-2851	372	43	that	that	SCONJ
taxlaw-2851	372	44	the	the	DET
taxlaw-2851	372	45	tax	tax	NOUN
taxlaw-2851	372	46	cut	cut	NOUN
taxlaw-2851	372	47	is	be	AUX
taxlaw-2851	372	48	a	a	DET
taxlaw-2851	372	49	larger	large	ADJ
taxlaw-2851	372	50	share	share	NOUN
taxlaw-2851	372	51	of	of	ADP
taxlaw-2851	372	52	tax	tax	NOUN
taxlaw-2851	372	53	liability	liability	NOUN
taxlaw-2851	372	54	for	for	ADP
taxlaw-2851	372	55	high	high	ADJ
taxlaw-2851	372	56	-	-	PUNCT
taxlaw-2851	372	57	income	income	NOUN
taxlaw-2851	372	58	households	household	NOUN
taxlaw-2851	372	59	(	(	PUNCT
taxlaw-2851	372	60	column	column	NOUN
taxlaw-2851	372	61	4	4	NUM
taxlaw-2851	372	62	)	)	PUNCT
taxlaw-2851	372	63	.	.	PUNCT
taxlaw-2851	373	1	finally	finally	ADV
taxlaw-2851	373	2	,	,	PUNCT
taxlaw-2851	373	3	the	the	DET
taxlaw-2851	373	4	share	share	NOUN
taxlaw-2851	373	5	of	of	ADP
taxlaw-2851	373	6	federal	federal	ADJ
taxlaw-2851	373	7	tax	tax	NOUN
taxlaw-2851	373	8	burdens	burden	NOUN
taxlaw-2851	373	9	increases	increase	VERB
taxlaw-2851	373	10	at	at	ADP
taxlaw-2851	373	11	most	most	ADJ
taxlaw-2851	373	12	income	income	NOUN
taxlaw-2851	373	13	levels	level	NOUN
taxlaw-2851	373	14	,	,	PUNCT
taxlaw-2851	373	15	falling	fall	VERB
taxlaw-2851	373	16	only	only	ADV
taxlaw-2851	373	17	for	for	ADP
taxlaw-2851	373	18	the	the	DET
taxlaw-2851	373	19	top	top	ADJ
taxlaw-2851	373	20	1	1	NUM
taxlaw-2851	373	21	percent	percent	NOUN
taxlaw-2851	373	22	(	(	PUNCT
taxlaw-2851	373	23	column	column	NOUN
taxlaw-2851	373	24	5	5	NUM
taxlaw-2851	373	25	)	)	PUNCT
taxlaw-2851	373	26	.	.	PUNCT