id	sid	tid	token	lemma	pos
taxlaw-6679	1	1	microsoft	microsoft	PROPN
taxlaw-6679	1	2	word	word	PROPN
taxlaw-6679	1	3	state	state	PROPN
taxlaw-6679	1	4	individual	individual	ADJ
taxlaw-6679	1	5	income	income	NOUN
taxlaw-6679	1	6	tax	tax	NOUN
taxlaw-6679	1	7	conformity	conformity	NOUN
taxlaw-6679	1	8	in	in	ADP
taxlaw-6679	1	9	practice.docx	practice.docx	NOUN
taxlaw-6679	1	10	state	state	NOUN
taxlaw-6679	1	11	individual	individual	ADJ
taxlaw-6679	1	12	income	income	NOUN
taxlaw-6679	1	13	tax	tax	NOUN
taxlaw-6679	1	14	conformity	conformity	NOUN
taxlaw-6679	1	15	in	in	ADP
taxlaw-6679	1	16	practice	practice	NOUN
taxlaw-6679	1	17	:	:	PUNCT
taxlaw-6679	1	18	evidence	evidence	NOUN
taxlaw-6679	1	19	from	from	ADP
taxlaw-6679	1	20	the	the	DET
taxlaw-6679	1	21	tax	tax	NOUN
taxlaw-6679	1	22	cuts	cut	NOUN
taxlaw-6679	1	23	&	&	CCONJ
taxlaw-6679	1	24	jobs	job	NOUN
taxlaw-6679	1	25	act	act	VERB
taxlaw-6679	1	26	amy	amy	PROPN
taxlaw-6679	1	27	b.	b.	PROPN
taxlaw-6679	1	28	monahan	monahan	PROPN
taxlaw-6679	1	29	*	*	PROPN
taxlaw-6679	1	30	nearly	nearly	ADV
taxlaw-6679	1	31	every	every	DET
taxlaw-6679	1	32	state	state	NOUN
taxlaw-6679	1	33	incorporates	incorporate	VERB
taxlaw-6679	1	34	the	the	DET
taxlaw-6679	1	35	federal	federal	ADJ
taxlaw-6679	1	36	tax	tax	NOUN
taxlaw-6679	1	37	code	code	NOUN
taxlaw-6679	1	38	into	into	ADP
taxlaw-6679	1	39	its	its	PRON
taxlaw-6679	1	40	individual	individual	ADJ
taxlaw-6679	1	41	income	income	NOUN
taxlaw-6679	1	42	tax	tax	NOUN
taxlaw-6679	1	43	system	system	NOUN
taxlaw-6679	1	44	.	.	PUNCT
taxlaw-6679	2	1	this	this	DET
taxlaw-6679	2	2	widespread	widespread	ADJ
taxlaw-6679	2	3	incorporation	incorporation	NOUN
taxlaw-6679	2	4	has	have	VERB
taxlaw-6679	2	5	many	many	ADJ
taxlaw-6679	2	6	supporters	supporter	NOUN
taxlaw-6679	2	7	and	and	CCONJ
taxlaw-6679	2	8	has	have	AUX
taxlaw-6679	2	9	been	be	AUX
taxlaw-6679	2	10	justified	justify	VERB
taxlaw-6679	2	11	on	on	ADP
taxlaw-6679	2	12	the	the	DET
taxlaw-6679	2	13	basis	basis	NOUN
taxlaw-6679	2	14	that	that	SCONJ
taxlaw-6679	2	15	it	it	PRON
taxlaw-6679	2	16	is	be	AUX
taxlaw-6679	2	17	necessary	necessary	ADJ
taxlaw-6679	2	18	in	in	ADP
taxlaw-6679	2	19	order	order	NOUN
taxlaw-6679	2	20	for	for	SCONJ
taxlaw-6679	2	21	states	state	NOUN
taxlaw-6679	2	22	to	to	PART
taxlaw-6679	2	23	have	have	VERB
taxlaw-6679	2	24	a	a	DET
taxlaw-6679	2	25	simple	simple	ADJ
taxlaw-6679	2	26	and	and	CCONJ
taxlaw-6679	2	27	efficient	efficient	ADJ
taxlaw-6679	2	28	tax	tax	NOUN
taxlaw-6679	2	29	system	system	NOUN
taxlaw-6679	2	30	.	.	PUNCT
taxlaw-6679	3	1	this	this	DET
taxlaw-6679	3	2	article	article	NOUN
taxlaw-6679	3	3	explores	explore	VERB
taxlaw-6679	3	4	the	the	DET
taxlaw-6679	3	5	practical	practical	ADJ
taxlaw-6679	3	6	effects	effect	NOUN
taxlaw-6679	3	7	and	and	CCONJ
taxlaw-6679	3	8	dynamics	dynamic	NOUN
taxlaw-6679	3	9	of	of	ADP
taxlaw-6679	3	10	state	state	NOUN
taxlaw-6679	3	11	tax	tax	NOUN
taxlaw-6679	3	12	conformity	conformity	NOUN
taxlaw-6679	3	13	through	through	ADP
taxlaw-6679	3	14	a	a	DET
taxlaw-6679	3	15	novel	novel	ADJ
taxlaw-6679	3	16	examination	examination	NOUN
taxlaw-6679	3	17	of	of	ADP
taxlaw-6679	3	18	how	how	SCONJ
taxlaw-6679	3	19	states	state	VERB
taxlaw-6679	3	20	that	that	SCONJ
taxlaw-6679	3	21	tightly	tightly	ADV
taxlaw-6679	3	22	conformed	conformed	ADJ
taxlaw-6679	3	23	to	to	ADP
taxlaw-6679	3	24	the	the	DET
taxlaw-6679	3	25	federal	federal	ADJ
taxlaw-6679	3	26	individual	individual	ADJ
taxlaw-6679	3	27	income	income	NOUN
taxlaw-6679	3	28	tax	tax	NOUN
taxlaw-6679	3	29	responded	respond	VERB
taxlaw-6679	3	30	to	to	ADP
taxlaw-6679	3	31	the	the	DET
taxlaw-6679	3	32	recently	recently	ADV
taxlaw-6679	3	33	enacted	enact	VERB
taxlaw-6679	3	34	tax	tax	NOUN
taxlaw-6679	3	35	cuts	cut	NOUN
taxlaw-6679	3	36	and	and	CCONJ
taxlaw-6679	3	37	jobs	job	NOUN
taxlaw-6679	3	38	act	act	VERB
taxlaw-6679	3	39	which	which	PRON
taxlaw-6679	3	40	,	,	PUNCT
taxlaw-6679	3	41	for	for	ADP
taxlaw-6679	3	42	these	these	DET
taxlaw-6679	3	43	states	state	NOUN
taxlaw-6679	3	44	,	,	PUNCT
taxlaw-6679	3	45	would	would	AUX
taxlaw-6679	3	46	have	have	AUX
taxlaw-6679	3	47	both	both	CCONJ
taxlaw-6679	3	48	raised	raise	VERB
taxlaw-6679	3	49	state	state	NOUN
taxlaw-6679	3	50	taxes	taxis	NOUN
taxlaw-6679	3	51	and	and	CCONJ
taxlaw-6679	3	52	changed	change	VERB
taxlaw-6679	3	53	the	the	DET
taxlaw-6679	3	54	distribution	distribution	NOUN
taxlaw-6679	3	55	of	of	ADP
taxlaw-6679	3	56	state	state	NOUN
taxlaw-6679	3	57	tax	tax	NOUN
taxlaw-6679	3	58	burdens	burden	NOUN
taxlaw-6679	3	59	.	.	PUNCT
taxlaw-6679	4	1	the	the	DET
taxlaw-6679	4	2	study	study	NOUN
taxlaw-6679	4	3	reinforces	reinforce	VERB
taxlaw-6679	4	4	concerns	concern	NOUN
taxlaw-6679	4	5	raised	raise	VERB
taxlaw-6679	4	6	in	in	ADP
taxlaw-6679	4	7	both	both	CCONJ
taxlaw-6679	4	8	the	the	DET
taxlaw-6679	4	9	theoretical	theoretical	ADJ
taxlaw-6679	4	10	and	and	CCONJ
taxlaw-6679	4	11	economic	economic	ADJ
taxlaw-6679	4	12	literature	literature	NOUN
taxlaw-6679	4	13	regarding	regard	VERB
taxlaw-6679	4	14	conformity	conformity	NOUN
taxlaw-6679	4	15	’s	’s	PART
taxlaw-6679	4	16	enhancement	enhancement	NOUN
taxlaw-6679	4	17	of	of	ADP
taxlaw-6679	4	18	revenue	revenue	NOUN
taxlaw-6679	4	19	volatility	volatility	NOUN
taxlaw-6679	4	20	and	and	CCONJ
taxlaw-6679	4	21	likelihood	likelihood	NOUN
taxlaw-6679	4	22	of	of	ADP
taxlaw-6679	4	23	distorting	distort	VERB
taxlaw-6679	4	24	state	state	NOUN
taxlaw-6679	4	25	legislative	legislative	ADJ
taxlaw-6679	4	26	decision	decision	NOUN
taxlaw-6679	4	27	-	-	PUNCT
taxlaw-6679	4	28	making	making	NOUN
taxlaw-6679	4	29	,	,	PUNCT
taxlaw-6679	4	30	while	while	SCONJ
taxlaw-6679	4	31	adding	add	VERB
taxlaw-6679	4	32	several	several	ADJ
taxlaw-6679	4	33	new	new	ADJ
taxlaw-6679	4	34	observations	observation	NOUN
taxlaw-6679	4	35	of	of	ADP
taxlaw-6679	4	36	conformity	conformity	NOUN
taxlaw-6679	4	37	’s	’s	PART
taxlaw-6679	4	38	impact	impact	NOUN
taxlaw-6679	4	39	.	.	PUNCT
taxlaw-6679	5	1	the	the	DET
taxlaw-6679	5	2	study	study	NOUN
taxlaw-6679	5	3	illustrates	illustrate	VERB
taxlaw-6679	5	4	that	that	SCONJ
taxlaw-6679	5	5	conformity	conformity	NOUN
taxlaw-6679	5	6	imposes	impose	VERB
taxlaw-6679	5	7	significant	significant	ADJ
taxlaw-6679	5	8	time	time	NOUN
taxlaw-6679	5	9	constraints	constraint	NOUN
taxlaw-6679	5	10	on	on	ADP
taxlaw-6679	5	11	state	state	NOUN
taxlaw-6679	5	12	legislatures	legislature	NOUN
taxlaw-6679	5	13	,	,	PUNCT
taxlaw-6679	5	14	conformity	conformity	NOUN
taxlaw-6679	5	15	causes	cause	VERB
taxlaw-6679	5	16	not	not	PART
taxlaw-6679	5	17	only	only	ADV
taxlaw-6679	5	18	revenue	revenue	NOUN
taxlaw-6679	5	19	shocks	shock	NOUN
taxlaw-6679	5	20	,	,	PUNCT
taxlaw-6679	5	21	but	but	CCONJ
taxlaw-6679	5	22	tax	tax	NOUN
taxlaw-6679	5	23	policy	policy	NOUN
taxlaw-6679	5	24	shocks	shock	NOUN
taxlaw-6679	5	25	,	,	PUNCT
taxlaw-6679	5	26	and	and	CCONJ
taxlaw-6679	5	27	even	even	ADV
taxlaw-6679	5	28	where	where	SCONJ
taxlaw-6679	5	29	state	state	NOUN
taxlaw-6679	5	30	revenue	revenue	NOUN
taxlaw-6679	5	31	is	be	AUX
taxlaw-6679	5	32	kept	keep	VERB
taxlaw-6679	5	33	constant	constant	ADJ
taxlaw-6679	5	34	following	follow	VERB
taxlaw-6679	5	35	a	a	DET
taxlaw-6679	5	36	federal	federal	ADJ
taxlaw-6679	5	37	change	change	NOUN
taxlaw-6679	5	38	,	,	PUNCT
taxlaw-6679	5	39	conformity	conformity	NOUN
taxlaw-6679	5	40	may	may	AUX
taxlaw-6679	5	41	cause	cause	VERB
taxlaw-6679	5	42	relative	relative	ADJ
taxlaw-6679	5	43	state	state	NOUN
taxlaw-6679	5	44	tax	tax	NOUN
taxlaw-6679	5	45	burdens	burden	NOUN
taxlaw-6679	5	46	to	to	PART
taxlaw-6679	5	47	change	change	VERB
taxlaw-6679	5	48	.	.	PUNCT
taxlaw-6679	6	1	based	base	VERB
taxlaw-6679	6	2	on	on	ADP
taxlaw-6679	6	3	these	these	DET
taxlaw-6679	6	4	findings	finding	NOUN
taxlaw-6679	6	5	,	,	PUNCT
taxlaw-6679	6	6	the	the	DET
taxlaw-6679	6	7	article	article	NOUN
taxlaw-6679	6	8	concludes	conclude	VERB
taxlaw-6679	6	9	by	by	ADP
taxlaw-6679	6	10	offering	offer	VERB
taxlaw-6679	6	11	suggestions	suggestion	NOUN
taxlaw-6679	6	12	for	for	ADP
taxlaw-6679	6	13	how	how	SCONJ
taxlaw-6679	6	14	states	state	NOUN
taxlaw-6679	6	15	can	can	AUX
taxlaw-6679	6	16	move	move	VERB
taxlaw-6679	6	17	past	past	ADP
taxlaw-6679	6	18	the	the	DET
taxlaw-6679	6	19	idea	idea	NOUN
taxlaw-6679	6	20	that	that	SCONJ
taxlaw-6679	6	21	extensive	extensive	ADJ
taxlaw-6679	6	22	conformity	conformity	NOUN
taxlaw-6679	6	23	with	with	ADP
taxlaw-6679	6	24	the	the	DET
taxlaw-6679	6	25	federal	federal	ADJ
taxlaw-6679	6	26	tax	tax	NOUN
taxlaw-6679	6	27	code	code	NOUN
taxlaw-6679	6	28	is	be	AUX
taxlaw-6679	6	29	required	require	VERB
taxlaw-6679	6	30	and	and	CCONJ
taxlaw-6679	6	31	instead	instead	ADV
taxlaw-6679	6	32	design	design	VERB
taxlaw-6679	6	33	an	an	DET
taxlaw-6679	6	34	individual	individual	ADJ
taxlaw-6679	6	35	income	income	NOUN
taxlaw-6679	6	36	tax	tax	NOUN
taxlaw-6679	6	37	system	system	NOUN
taxlaw-6679	6	38	that	that	PRON
taxlaw-6679	6	39	is	be	AUX
taxlaw-6679	6	40	simple	simple	ADJ
taxlaw-6679	6	41	,	,	PUNCT
taxlaw-6679	6	42	efficient	efficient	ADJ
taxlaw-6679	6	43	,	,	PUNCT
taxlaw-6679	6	44	and	and	CCONJ
taxlaw-6679	6	45	enhances	enhance	VERB
taxlaw-6679	6	46	a	a	DET
taxlaw-6679	6	47	citizen	citizen	NOUN
taxlaw-6679	6	48	’s	’s	PART
taxlaw-6679	6	49	relationship	relationship	NOUN
taxlaw-6679	6	50	to	to	ADP
taxlaw-6679	6	51	the	the	DET
taxlaw-6679	6	52	state	state	NOUN
taxlaw-6679	6	53	.	.	PUNCT
taxlaw-6679	7	1	*	*	PUNCT
taxlaw-6679	7	2	melvin	melvin	PROPN
taxlaw-6679	7	3	c.	c.	PROPN
taxlaw-6679	7	4	steen	steen	PROPN
taxlaw-6679	7	5	professor	professor	NOUN
taxlaw-6679	7	6	and	and	CCONJ
taxlaw-6679	7	7	associate	associate	ADJ
taxlaw-6679	7	8	dean	dean	NOUN
taxlaw-6679	7	9	for	for	ADP
taxlaw-6679	7	10	research	research	NOUN
taxlaw-6679	7	11	&	&	CCONJ
taxlaw-6679	7	12	planning	planning	NOUN
taxlaw-6679	7	13	,	,	PUNCT
taxlaw-6679	7	14	university	university	PROPN
taxlaw-6679	7	15	of	of	ADP
taxlaw-6679	7	16	minnesota	minnesota	PROPN
taxlaw-6679	7	17	law	law	PROPN
taxlaw-6679	7	18	school	school	NOUN
taxlaw-6679	7	19	.	.	PUNCT
taxlaw-6679	8	1	i	i	PRON
taxlaw-6679	8	2	am	be	AUX
taxlaw-6679	8	3	grateful	grateful	ADJ
taxlaw-6679	8	4	for	for	ADP
taxlaw-6679	8	5	helpful	helpful	ADJ
taxlaw-6679	8	6	comments	comment	NOUN
taxlaw-6679	8	7	and	and	CCONJ
taxlaw-6679	8	8	suggestions	suggestion	NOUN
taxlaw-6679	8	9	received	receive	VERB
taxlaw-6679	8	10	from	from	ADP
taxlaw-6679	8	11	ruth	ruth	PROPN
taxlaw-6679	8	12	mason	mason	PROPN
taxlaw-6679	8	13	,	,	PUNCT
taxlaw-6679	8	14	darien	darien	PROPN
taxlaw-6679	8	15	shanske	shanske	PROPN
taxlaw-6679	8	16	,	,	PUNCT
taxlaw-6679	8	17	and	and	CCONJ
taxlaw-6679	8	18	the	the	DET
taxlaw-6679	8	19	participants	participant	NOUN
taxlaw-6679	8	20	in	in	ADP
taxlaw-6679	8	21	the	the	DET
taxlaw-6679	8	22	duke	duke	PROPN
taxlaw-6679	8	23	tax	tax	NOUN
taxlaw-6679	8	24	policy	policy	NOUN
taxlaw-6679	8	25	colloquium	colloquium	NOUN
taxlaw-6679	8	26	,	,	PUNCT
taxlaw-6679	8	27	and	and	CCONJ
taxlaw-6679	8	28	for	for	ADP
taxlaw-6679	8	29	excellent	excellent	ADJ
taxlaw-6679	8	30	research	research	NOUN
taxlaw-6679	8	31	assistance	assistance	NOUN
taxlaw-6679	8	32	provided	provide	VERB
taxlaw-6679	8	33	by	by	ADP
taxlaw-6679	8	34	rachel	rachel	PROPN
taxlaw-6679	8	35	lochner	lochner	PROPN
taxlaw-6679	8	36	.	.	PUNCT
taxlaw-6679	9	1	[	[	X
taxlaw-6679	9	2	vol.11:1	vol.11:1	PROPN
taxlaw-6679	9	3	columbia	columbia	PROPN
taxlaw-6679	9	4	journal	journal	PROPN
taxlaw-6679	9	5	of	of	ADP
taxlaw-6679	9	6	tax	tax	NOUN
taxlaw-6679	9	7	law	law	NOUN
taxlaw-6679	9	8	58	58	NUM
taxlaw-6679	9	9	table	table	NOUN
taxlaw-6679	9	10	of	of	ADP
taxlaw-6679	9	11	contents	content	NOUN
taxlaw-6679	9	12	introduction	introduction	NOUN
taxlaw-6679	9	13	.................................................................................................................	.................................................................................................................	PROPN
taxlaw-6679	10	1	59	59	NUM
taxlaw-6679	10	2	i.	i.	PROPN
taxlaw-6679	10	3	state	state	PROPN
taxlaw-6679	10	4	individual	individual	ADJ
taxlaw-6679	10	5	income	income	NOUN
taxlaw-6679	10	6	tax	tax	NOUN
taxlaw-6679	10	7	and	and	CCONJ
taxlaw-6679	10	8	the	the	DET
taxlaw-6679	10	9	advantages	advantage	NOUN
taxlaw-6679	10	10	and	and	CCONJ
taxlaw-6679	10	11	disadvantages	disadvantage	NOUN
taxlaw-6679	10	12	of	of	ADP
taxlaw-6679	10	13	state	state	NOUN
taxlaw-6679	10	14	tax	tax	NOUN
taxlaw-6679	10	15	conformity	conformity	NOUN
taxlaw-6679	10	16	.......................................	.......................................	PUNCT
taxlaw-6679	10	17	61	61	NUM
taxlaw-6679	10	18	a.	a.	NOUN
taxlaw-6679	10	19	the	the	DET
taxlaw-6679	10	20	state	state	NOUN
taxlaw-6679	10	21	of	of	ADP
taxlaw-6679	10	22	state	state	PROPN
taxlaw-6679	10	23	individual	individual	ADJ
taxlaw-6679	10	24	income	income	NOUN
taxlaw-6679	10	25	tax	tax	NOUN
taxlaw-6679	10	26	......................................................................	......................................................................	PUNCT
taxlaw-6679	10	27	61	61	NUM
taxlaw-6679	10	28	b.	b.	NOUN
taxlaw-6679	10	29	advantages	advantage	NOUN
taxlaw-6679	10	30	of	of	ADP
taxlaw-6679	10	31	conformity	conformity	NOUN
taxlaw-6679	10	32	...............................................................................................	...............................................................................................	PUNCT
taxlaw-6679	10	33	64	64	NUM
taxlaw-6679	10	34	c.	c.	NOUN
taxlaw-6679	10	35	disadvantages	disadvantage	NOUN
taxlaw-6679	10	36	of	of	ADP
taxlaw-6679	10	37	conformity	conformity	NOUN
taxlaw-6679	10	38	..........................................................................................	..........................................................................................	PUNCT
taxlaw-6679	10	39	66	66	NUM
taxlaw-6679	10	40	a.	a.	NOUN
taxlaw-6679	10	41	the	the	DET
taxlaw-6679	10	42	practical	practical	ADJ
taxlaw-6679	10	43	dynamics	dynamic	NOUN
taxlaw-6679	10	44	of	of	ADP
taxlaw-6679	10	45	conformity	conformity	NOUN
taxlaw-6679	10	46	....................................................................	....................................................................	PUNCT
taxlaw-6679	10	47	67	67	NUM
taxlaw-6679	10	48	b.	b.	PROPN
taxlaw-6679	10	49	pre	pre	ADJ
taxlaw-6679	10	50	-	-	ADJ
taxlaw-6679	10	51	tcja	tcja	ADJ
taxlaw-6679	10	52	evidence	evidence	NOUN
taxlaw-6679	10	53	of	of	ADP
taxlaw-6679	10	54	state	state	NOUN
taxlaw-6679	10	55	responses	response	NOUN
taxlaw-6679	10	56	to	to	ADP
taxlaw-6679	10	57	changes	change	NOUN
taxlaw-6679	10	58	in	in	ADP
taxlaw-6679	10	59	federal	federal	ADJ
taxlaw-6679	10	60	tax	tax	NOUN
taxlaw-6679	10	61	law	law	NOUN
taxlaw-6679	10	62	.............	.............	PUNCT
taxlaw-6679	10	63	69	69	NUM
taxlaw-6679	10	64	1	1	NUM
taxlaw-6679	10	65	.	.	PUNCT
taxlaw-6679	11	1	state	state	NOUN
taxlaw-6679	11	2	decisions	decision	NOUN
taxlaw-6679	11	3	to	to	PART
taxlaw-6679	11	4	conform	conform	VERB
taxlaw-6679	11	5	or	or	CCONJ
taxlaw-6679	11	6	decouple	decouple	VERB
taxlaw-6679	11	7	.....................................................	.....................................................	PUNCT
taxlaw-6679	11	8	70	70	NUM
taxlaw-6679	11	9	2	2	NUM
taxlaw-6679	11	10	.	.	PUNCT
taxlaw-6679	12	1	do	do	AUX
taxlaw-6679	12	2	states	state	NOUN
taxlaw-6679	12	3	make	make	VERB
taxlaw-6679	12	4	revenue	revenue	NOUN
taxlaw-6679	12	5	-	-	PUNCT
taxlaw-6679	12	6	neutral	neutral	ADJ
taxlaw-6679	12	7	adjustments	adjustment	NOUN
taxlaw-6679	12	8	?	?	PUNCT
taxlaw-6679	13	1	.........................................	.........................................	PUNCT
taxlaw-6679	13	2	72	72	NUM
taxlaw-6679	13	3	c.	c.	NOUN
taxlaw-6679	13	4	a	a	DET
taxlaw-6679	13	5	study	study	NOUN
taxlaw-6679	13	6	of	of	ADP
taxlaw-6679	13	7	state	state	NOUN
taxlaw-6679	13	8	responses	response	NOUN
taxlaw-6679	13	9	to	to	ADP
taxlaw-6679	13	10	the	the	DET
taxlaw-6679	13	11	tcja	tcja	NOUN
taxlaw-6679	13	12	’s	’s	PART
taxlaw-6679	13	13	individual	individual	ADJ
taxlaw-6679	13	14	income	income	NOUN
taxlaw-6679	13	15	tax	tax	NOUN
taxlaw-6679	13	16	provisions	provision	NOUN
taxlaw-6679	13	17	...................................................................................................................	...................................................................................................................	PUNCT
taxlaw-6679	14	1	74	74	NUM
taxlaw-6679	14	2	1	1	NUM
taxlaw-6679	14	3	.	.	PUNCT
taxlaw-6679	14	4	updated	update	VERB
taxlaw-6679	14	5	cross	cros	NOUN
taxlaw-6679	14	6	-	-	NOUN
taxlaw-6679	14	7	references	reference	NOUN
taxlaw-6679	14	8	............................................................................	............................................................................	PUNCT
taxlaw-6679	14	9	78	78	NUM
taxlaw-6679	14	10	2	2	NUM
taxlaw-6679	14	11	.	.	PUNCT
taxlaw-6679	14	12	revenue	revenue	NOUN
taxlaw-6679	14	13	retention	retention	NOUN
taxlaw-6679	14	14	&	&	CCONJ
taxlaw-6679	14	15	tax	tax	NOUN
taxlaw-6679	14	16	burden	burden	NOUN
taxlaw-6679	14	17	distribution	distribution	NOUN
taxlaw-6679	14	18	...........................................	...........................................	PUNCT
taxlaw-6679	15	1	80	80	NUM
taxlaw-6679	15	2	3	3	NUM
taxlaw-6679	15	3	.	.	PUNCT
taxlaw-6679	15	4	tight	tight	ADJ
taxlaw-6679	15	5	conformity	conformity	NOUN
taxlaw-6679	15	6	outliers	outlier	NOUN
taxlaw-6679	15	7	:	:	PUNCT
taxlaw-6679	15	8	colorado	colorado	NOUN
taxlaw-6679	15	9	and	and	CCONJ
taxlaw-6679	15	10	north	north	PROPN
taxlaw-6679	15	11	dakota	dakota	PROPN
taxlaw-6679	15	12	...........................	...........................	PUNCT
taxlaw-6679	15	13	86	86	NUM
taxlaw-6679	15	14	4	4	NUM
taxlaw-6679	15	15	.	.	PUNCT
taxlaw-6679	16	1	discussion	discussion	NOUN
taxlaw-6679	16	2	......................................................................................................	......................................................................................................	PUNCT
taxlaw-6679	17	1	92	92	NUM
taxlaw-6679	17	2	iii	iii	NOUN
taxlaw-6679	17	3	.	.	PUNCT
taxlaw-6679	18	1	state	state	PROPN
taxlaw-6679	18	2	individual	individual	ADJ
taxlaw-6679	18	3	income	income	NOUN
taxlaw-6679	18	4	tax	tax	NOUN
taxlaw-6679	18	5	policy	policy	NOUN
taxlaw-6679	18	6	for	for	ADP
taxlaw-6679	18	7	the	the	DET
taxlaw-6679	18	8	21st	21st	ADJ
taxlaw-6679	18	9	century	century	NOUN
taxlaw-6679	18	10	...	...	PUNCT
taxlaw-6679	19	1	94	94	NUM
taxlaw-6679	19	2	a.	a.	NOUN
taxlaw-6679	19	3	carefully	carefully	ADV
taxlaw-6679	19	4	weigh	weigh	VERB
taxlaw-6679	19	5	the	the	DET
taxlaw-6679	19	6	costs	cost	NOUN
taxlaw-6679	19	7	of	of	ADP
taxlaw-6679	19	8	decoupling	decouple	VERB
taxlaw-6679	19	9	from	from	ADP
taxlaw-6679	19	10	specific	specific	ADJ
taxlaw-6679	19	11	features	feature	NOUN
taxlaw-6679	19	12	of	of	ADP
taxlaw-6679	19	13	the	the	DET
taxlaw-6679	19	14	federal	federal	ADJ
taxlaw-6679	19	15	income	income	NOUN
taxlaw-6679	19	16	tax	tax	NOUN
taxlaw-6679	19	17	...................................................................................................	...................................................................................................	PUNCT
taxlaw-6679	19	18	95	95	NUM
taxlaw-6679	19	19	b.	b.	NOUN
taxlaw-6679	19	20	borrow	borrow	VERB
taxlaw-6679	19	21	federal	federal	ADJ
taxlaw-6679	19	22	definitions	definition	NOUN
taxlaw-6679	19	23	,	,	PUNCT
taxlaw-6679	19	24	not	not	PART
taxlaw-6679	19	25	federal	federal	ADJ
taxlaw-6679	19	26	treatment	treatment	NOUN
taxlaw-6679	19	27	...............................................	...............................................	SYM
taxlaw-6679	19	28	96	96	NUM
taxlaw-6679	19	29	c.	c.	NOUN
taxlaw-6679	19	30	take	take	VERB
taxlaw-6679	19	31	advantage	advantage	NOUN
taxlaw-6679	19	32	of	of	ADP
taxlaw-6679	19	33	existing	exist	VERB
taxlaw-6679	19	34	data	datum	NOUN
taxlaw-6679	19	35	.............................................................................	.............................................................................	PUNCT
taxlaw-6679	19	36	97	97	NUM
taxlaw-6679	19	37	d.	d.	NOUN
taxlaw-6679	19	38	give	give	VERB
taxlaw-6679	19	39	up	up	ADP
taxlaw-6679	19	40	on	on	ADP
taxlaw-6679	19	41	tax	tax	NOUN
taxlaw-6679	19	42	expenditures	expenditure	NOUN
taxlaw-6679	19	43	...................................................................................	...................................................................................	PUNCT
taxlaw-6679	19	44	98	98	NUM
taxlaw-6679	19	45	e.	e.	PROPN
taxlaw-6679	19	46	design	design	NOUN
taxlaw-6679	19	47	around	around	ADP
taxlaw-6679	19	48	the	the	DET
taxlaw-6679	19	49	taxpayer	taxpayer	NOUN
taxlaw-6679	19	50	experience	experience	NOUN
taxlaw-6679	19	51	.................................................................	.................................................................	PUNCT
taxlaw-6679	19	52	99	99	NUM
taxlaw-6679	19	53	f.	f.	NOUN
taxlaw-6679	19	54	protect	protect	VERB
taxlaw-6679	19	55	the	the	DET
taxlaw-6679	19	56	system	system	NOUN
taxlaw-6679	19	57	through	through	ADP
taxlaw-6679	19	58	institutional	institutional	ADJ
taxlaw-6679	19	59	safeguards	safeguard	NOUN
taxlaw-6679	19	60	..........................................	..........................................	PUNCT
taxlaw-6679	19	61	100	100	NUM
taxlaw-6679	19	62	conclusion	conclusion	NOUN
taxlaw-6679	19	63	....................................................................................................................	....................................................................................................................	PUNCT
taxlaw-6679	19	64	101	101	NUM
taxlaw-6679	19	65	2019	2019	NUM
taxlaw-6679	19	66	]	]	PUNCT
taxlaw-6679	19	67	state	state	NOUN
taxlaw-6679	19	68	individual	individual	ADJ
taxlaw-6679	19	69	income	income	NOUN
taxlaw-6679	19	70	tax	tax	NOUN
taxlaw-6679	19	71	conformity	conformity	NOUN
taxlaw-6679	19	72	in	in	ADP
taxlaw-6679	19	73	practice	practice	NOUN
taxlaw-6679	19	74	:	:	PUNCT
taxlaw-6679	19	75	evidence	evidence	NOUN
taxlaw-6679	19	76	from	from	ADP
taxlaw-6679	19	77	the	the	DET
taxlaw-6679	19	78	tax	tax	NOUN
taxlaw-6679	19	79	cuts	cut	NOUN
taxlaw-6679	19	80	&	&	CCONJ
taxlaw-6679	19	81	jobs	job	NOUN
taxlaw-6679	19	82	act	act	VERB
taxlaw-6679	19	83	59	59	NUM
taxlaw-6679	19	84	introduction	introduction	NOUN
taxlaw-6679	19	85	state	state	NOUN
taxlaw-6679	19	86	income	income	NOUN
taxlaw-6679	19	87	taxes	taxis	NOUN
taxlaw-6679	19	88	are	be	AUX
taxlaw-6679	19	89	of	of	ADP
taxlaw-6679	19	90	critical	critical	ADJ
taxlaw-6679	19	91	importance	importance	NOUN
taxlaw-6679	19	92	to	to	ADP
taxlaw-6679	19	93	ordinary	ordinary	ADJ
taxlaw-6679	19	94	citizens	citizen	NOUN
taxlaw-6679	19	95	in	in	ADP
taxlaw-6679	19	96	the	the	DET
taxlaw-6679	19	97	forty	forty	NUM
taxlaw-6679	19	98	-	-	PUNCT
taxlaw-6679	19	99	one	one	NUM
taxlaw-6679	19	100	states	state	NOUN
taxlaw-6679	19	101	that	that	PRON
taxlaw-6679	19	102	impose	impose	VERB
taxlaw-6679	19	103	them	they	PRON
taxlaw-6679	19	104	.	.	PUNCT
taxlaw-6679	20	1	such	such	ADJ
taxlaw-6679	20	2	taxes	taxis	NOUN
taxlaw-6679	20	3	fund	fund	VERB
taxlaw-6679	20	4	a	a	DET
taxlaw-6679	20	5	significant	significant	ADJ
taxlaw-6679	20	6	portion	portion	NOUN
taxlaw-6679	20	7	of	of	ADP
taxlaw-6679	20	8	essential	essential	ADJ
taxlaw-6679	20	9	governmental	governmental	ADJ
taxlaw-6679	20	10	services,1	services,1	ADJ
taxlaw-6679	20	11	directly	directly	ADV
taxlaw-6679	20	12	impact	impact	VERB
taxlaw-6679	20	13	take	take	NOUN
taxlaw-6679	20	14	-	-	PUNCT
taxlaw-6679	20	15	home	home	NOUN
taxlaw-6679	20	16	pay	pay	NOUN
taxlaw-6679	20	17	of	of	ADP
taxlaw-6679	20	18	workers	worker	NOUN
taxlaw-6679	20	19	,	,	PUNCT
taxlaw-6679	20	20	and	and	CCONJ
taxlaw-6679	20	21	involve	involve	VERB
taxlaw-6679	20	22	one	one	NUM
taxlaw-6679	20	23	of	of	ADP
taxlaw-6679	20	24	the	the	DET
taxlaw-6679	20	25	most	most	ADV
taxlaw-6679	20	26	significant	significant	ADJ
taxlaw-6679	20	27	interactions	interaction	NOUN
taxlaw-6679	20	28	citizens	citizen	NOUN
taxlaw-6679	20	29	have	have	VERB
taxlaw-6679	20	30	with	with	ADP
taxlaw-6679	20	31	their	their	PRON
taxlaw-6679	20	32	state	state	NOUN
taxlaw-6679	20	33	government	government	NOUN
taxlaw-6679	20	34	.	.	PUNCT
taxlaw-6679	21	1	yet	yet	ADV
taxlaw-6679	21	2	,	,	PUNCT
taxlaw-6679	21	3	despite	despite	SCONJ
taxlaw-6679	21	4	this	this	DET
taxlaw-6679	21	5	central	central	ADJ
taxlaw-6679	21	6	importance	importance	NOUN
taxlaw-6679	21	7	,	,	PUNCT
taxlaw-6679	21	8	most	most	ADJ
taxlaw-6679	21	9	states	state	NOUN
taxlaw-6679	21	10	tie	tie	VERB
taxlaw-6679	21	11	their	their	PRON
taxlaw-6679	21	12	individual	individual	ADJ
taxlaw-6679	21	13	income	income	NOUN
taxlaw-6679	21	14	tax	tax	NOUN
taxlaw-6679	21	15	to	to	ADP
taxlaw-6679	21	16	the	the	DET
taxlaw-6679	21	17	widely	widely	ADV
taxlaw-6679	21	18	-	-	PUNCT
taxlaw-6679	21	19	criticized	criticize	VERB
taxlaw-6679	21	20	federal	federal	ADJ
taxlaw-6679	21	21	income	income	NOUN
taxlaw-6679	21	22	tax	tax	NOUN
taxlaw-6679	21	23	code	code	NOUN
taxlaw-6679	21	24	,	,	PUNCT
taxlaw-6679	21	25	2	2	NUM
taxlaw-6679	21	26	a	a	DET
taxlaw-6679	21	27	system	system	NOUN
taxlaw-6679	21	28	that	that	PRON
taxlaw-6679	21	29	has	have	AUX
taxlaw-6679	21	30	been	be	AUX
taxlaw-6679	21	31	characterized	characterize	VERB
taxlaw-6679	21	32	by	by	ADP
taxlaw-6679	21	33	a	a	DET
taxlaw-6679	21	34	bipartisan	bipartisan	ADJ
taxlaw-6679	21	35	study	study	NOUN
taxlaw-6679	21	36	as	as	ADP
taxlaw-6679	21	37	“	"	PUNCT
taxlaw-6679	21	38	fundamentally	fundamentally	ADV
taxlaw-6679	21	39	unfair	unfair	ADJ
taxlaw-6679	21	40	,	,	PUNCT
taxlaw-6679	21	41	far	far	ADV
taxlaw-6679	21	42	too	too	ADV
taxlaw-6679	21	43	complex	complex	ADJ
taxlaw-6679	21	44	,	,	PUNCT
taxlaw-6679	21	45	and	and	CCONJ
taxlaw-6679	21	46	long	long	ADV
taxlaw-6679	21	47	overdue	overdue	ADJ
taxlaw-6679	21	48	for	for	ADP
taxlaw-6679	21	49	sweeping	sweeping	ADJ
taxlaw-6679	21	50	reform	reform	NOUN
taxlaw-6679	21	51	.	.	PUNCT
taxlaw-6679	21	52	”3	”3	PUNCT
taxlaw-6679	22	1	while	while	SCONJ
taxlaw-6679	22	2	many	many	ADJ
taxlaw-6679	22	3	scholars	scholar	NOUN
taxlaw-6679	22	4	acknowledge	acknowledge	VERB
taxlaw-6679	22	5	that	that	SCONJ
taxlaw-6679	22	6	there	there	PRON
taxlaw-6679	22	7	are	be	VERB
taxlaw-6679	22	8	trade	trade	NOUN
taxlaw-6679	22	9	-	-	PUNCT
taxlaw-6679	22	10	offs	off	NOUN
taxlaw-6679	22	11	involved	involve	VERB
taxlaw-6679	22	12	in	in	ADP
taxlaw-6679	22	13	state	state	NOUN
taxlaw-6679	22	14	incorporation	incorporation	NOUN
taxlaw-6679	22	15	of	of	ADP
taxlaw-6679	22	16	federal	federal	ADJ
taxlaw-6679	22	17	tax	tax	NOUN
taxlaw-6679	22	18	law	law	NOUN
taxlaw-6679	22	19	,	,	PUNCT
taxlaw-6679	22	20	commonly	commonly	ADV
taxlaw-6679	22	21	referred	refer	VERB
taxlaw-6679	22	22	to	to	ADP
taxlaw-6679	22	23	as	as	ADP
taxlaw-6679	22	24	state	state	NOUN
taxlaw-6679	22	25	tax	tax	NOUN
taxlaw-6679	22	26	conformity	conformity	NOUN
taxlaw-6679	22	27	,	,	PUNCT
taxlaw-6679	22	28	the	the	DET
taxlaw-6679	22	29	practice	practice	NOUN
taxlaw-6679	22	30	enjoys	enjoy	VERB
taxlaw-6679	22	31	widespread	widespread	ADJ
taxlaw-6679	22	32	support	support	NOUN
taxlaw-6679	22	33	.	.	PUNCT
taxlaw-6679	23	1	4	4	NUM
taxlaw-6679	23	2	there	there	PRON
taxlaw-6679	23	3	are	be	VERB
taxlaw-6679	23	4	many	many	ADJ
taxlaw-6679	23	5	arguments	argument	NOUN
taxlaw-6679	23	6	made	make	VERB
taxlaw-6679	23	7	in	in	ADP
taxlaw-6679	23	8	its	its	PRON
taxlaw-6679	23	9	favor	favor	NOUN
taxlaw-6679	23	10	.	.	PUNCT
taxlaw-6679	24	1	conformity	conformity	NOUN
taxlaw-6679	24	2	is	be	AUX
taxlaw-6679	24	3	thought	think	VERB
taxlaw-6679	24	4	to	to	PART
taxlaw-6679	24	5	greatly	greatly	ADV
taxlaw-6679	24	6	simplify	simplify	VERB
taxlaw-6679	24	7	recordkeeping	recordkeeping	NOUN
taxlaw-6679	24	8	and	and	CCONJ
taxlaw-6679	24	9	return	return	VERB
taxlaw-6679	24	10	preparation	preparation	NOUN
taxlaw-6679	24	11	for	for	ADP
taxlaw-6679	24	12	taxpayers	taxpayer	NOUN
taxlaw-6679	24	13	,	,	PUNCT
taxlaw-6679	24	14	who	who	PRON
taxlaw-6679	24	15	only	only	ADV
taxlaw-6679	24	16	need	need	VERB
taxlaw-6679	24	17	to	to	PART
taxlaw-6679	24	18	learn	learn	VERB
taxlaw-6679	24	19	one	one	NUM
taxlaw-6679	24	20	set	set	NOUN
taxlaw-6679	24	21	of	of	ADP
taxlaw-6679	24	22	rules	rule	NOUN
taxlaw-6679	24	23	.	.	PUNCT
taxlaw-6679	25	1	it	it	PRON
taxlaw-6679	25	2	is	be	AUX
taxlaw-6679	25	3	also	also	ADV
taxlaw-6679	25	4	thought	think	VERB
taxlaw-6679	25	5	to	to	PART
taxlaw-6679	25	6	make	make	VERB
taxlaw-6679	25	7	enforcement	enforcement	NOUN
taxlaw-6679	25	8	of	of	ADP
taxlaw-6679	25	9	state	state	NOUN
taxlaw-6679	25	10	tax	tax	NOUN
taxlaw-6679	25	11	laws	law	NOUN
taxlaw-6679	25	12	much	much	ADV
taxlaw-6679	25	13	more	more	ADV
taxlaw-6679	25	14	efficient	efficient	ADJ
taxlaw-6679	25	15	,	,	PUNCT
taxlaw-6679	25	16	since	since	SCONJ
taxlaw-6679	25	17	states	state	NOUN
taxlaw-6679	25	18	can	can	AUX
taxlaw-6679	25	19	rely	rely	VERB
taxlaw-6679	25	20	on	on	ADP
taxlaw-6679	25	21	federal	federal	ADJ
taxlaw-6679	25	22	tax	tax	NOUN
taxlaw-6679	25	23	guidance	guidance	NOUN
taxlaw-6679	25	24	and	and	CCONJ
taxlaw-6679	25	25	audits	audits	NOUN
taxlaw-6679	25	26	when	when	SCONJ
taxlaw-6679	25	27	enforcing	enforce	VERB
taxlaw-6679	25	28	their	their	PRON
taxlaw-6679	25	29	own	own	ADJ
taxlaw-6679	25	30	tax	tax	NOUN
taxlaw-6679	25	31	laws	law	NOUN
taxlaw-6679	25	32	.	.	PUNCT
taxlaw-6679	26	1	another	another	DET
taxlaw-6679	26	2	common	common	ADJ
taxlaw-6679	26	3	argument	argument	NOUN
taxlaw-6679	26	4	is	be	AUX
taxlaw-6679	26	5	that	that	SCONJ
taxlaw-6679	26	6	conformity	conformity	NOUN
taxlaw-6679	26	7	conserves	conserve	VERB
taxlaw-6679	26	8	state	state	NOUN
taxlaw-6679	26	9	legislative	legislative	ADJ
taxlaw-6679	26	10	resources	resource	NOUN
taxlaw-6679	26	11	by	by	ADP
taxlaw-6679	26	12	outsourcing	outsource	VERB
taxlaw-6679	26	13	tax	tax	NOUN
taxlaw-6679	26	14	design	design	NOUN
taxlaw-6679	26	15	to	to	ADP
taxlaw-6679	26	16	the	the	DET
taxlaw-6679	26	17	federal	federal	ADJ
taxlaw-6679	26	18	government	government	NOUN
taxlaw-6679	26	19	.	.	PUNCT
taxlaw-6679	27	1	indeed	indeed	ADV
taxlaw-6679	27	2	,	,	PUNCT
taxlaw-6679	27	3	some	some	PRON
taxlaw-6679	27	4	have	have	AUX
taxlaw-6679	27	5	argued	argue	VERB
taxlaw-6679	27	6	that	that	SCONJ
taxlaw-6679	27	7	conformity	conformity	NOUN
taxlaw-6679	27	8	should	should	AUX
taxlaw-6679	27	9	be	be	AUX
taxlaw-6679	27	10	required,5	required,5	NOUN
taxlaw-6679	27	11	while	while	SCONJ
taxlaw-6679	27	12	others	other	NOUN
taxlaw-6679	27	13	simply	simply	ADV
taxlaw-6679	27	14	argue	argue	VERB
taxlaw-6679	27	15	that	that	SCONJ
taxlaw-6679	27	16	conformity	conformity	NOUN
taxlaw-6679	27	17	should	should	AUX
taxlaw-6679	27	18	be	be	AUX
taxlaw-6679	27	19	encouraged	encourage	VERB
taxlaw-6679	27	20	and	and	CCONJ
taxlaw-6679	27	21	increased.6	increased.6	PROPN
taxlaw-6679	27	22	1	1	NUM
taxlaw-6679	27	23	the	the	DET
taxlaw-6679	27	24	individual	individual	ADJ
taxlaw-6679	27	25	income	income	NOUN
taxlaw-6679	27	26	tax	tax	NOUN
taxlaw-6679	27	27	is	be	AUX
taxlaw-6679	27	28	in	in	ADP
taxlaw-6679	27	29	fact	fact	NOUN
taxlaw-6679	27	30	a	a	DET
taxlaw-6679	27	31	much	much	ADV
taxlaw-6679	27	32	more	more	ADV
taxlaw-6679	27	33	important	important	ADJ
taxlaw-6679	27	34	revenue	revenue	NOUN
taxlaw-6679	27	35	source	source	NOUN
taxlaw-6679	27	36	for	for	ADP
taxlaw-6679	27	37	states	state	NOUN
taxlaw-6679	27	38	than	than	ADP
taxlaw-6679	27	39	the	the	DET
taxlaw-6679	27	40	corporate	corporate	ADJ
taxlaw-6679	27	41	income	income	NOUN
taxlaw-6679	27	42	tax	tax	NOUN
taxlaw-6679	27	43	.	.	PUNCT
taxlaw-6679	28	1	state	state	NOUN
taxlaw-6679	28	2	individual	individual	ADJ
taxlaw-6679	28	3	income	income	NOUN
taxlaw-6679	28	4	taxes	taxis	NOUN
taxlaw-6679	28	5	are	be	AUX
taxlaw-6679	28	6	nearly	nearly	ADV
taxlaw-6679	28	7	forty	forty	NUM
taxlaw-6679	28	8	percent	percent	NOUN
taxlaw-6679	28	9	of	of	ADP
taxlaw-6679	28	10	all	all	DET
taxlaw-6679	28	11	state	state	NOUN
taxlaw-6679	28	12	tax	tax	NOUN
taxlaw-6679	28	13	collections	collection	NOUN
taxlaw-6679	28	14	,	,	PUNCT
taxlaw-6679	28	15	while	while	SCONJ
taxlaw-6679	28	16	state	state	NOUN
taxlaw-6679	28	17	corporate	corporate	ADJ
taxlaw-6679	28	18	income	income	NOUN
taxlaw-6679	28	19	taxes	taxis	NOUN
taxlaw-6679	28	20	account	account	VERB
taxlaw-6679	28	21	for	for	ADP
taxlaw-6679	28	22	only	only	ADV
taxlaw-6679	28	23	five	five	NUM
taxlaw-6679	28	24	percent	percent	NOUN
taxlaw-6679	28	25	of	of	ADP
taxlaw-6679	28	26	such	such	ADJ
taxlaw-6679	28	27	collections	collection	NOUN
taxlaw-6679	28	28	.	.	PUNCT
taxlaw-6679	29	1	u.s	u.s	PROPN
taxlaw-6679	29	2	.	.	PROPN
taxlaw-6679	29	3	census	census	PROPN
taxlaw-6679	29	4	bureau	bureau	PROPN
taxlaw-6679	29	5	,	,	PUNCT
taxlaw-6679	29	6	state	state	PROPN
taxlaw-6679	29	7	&	&	CCONJ
taxlaw-6679	29	8	local	local	ADJ
taxlaw-6679	29	9	government	government	NOUN
taxlaw-6679	29	10	finance	finance	NOUN
taxlaw-6679	29	11	,	,	PUNCT
taxlaw-6679	29	12	fiscal	fiscal	ADJ
taxlaw-6679	29	13	year	year	NOUN
taxlaw-6679	29	14	2016	2016	NUM
taxlaw-6679	29	15	(	(	PUNCT
taxlaw-6679	29	16	2019	2019	NUM
taxlaw-6679	29	17	)	)	PUNCT
taxlaw-6679	29	18	,	,	PUNCT
taxlaw-6679	29	19	https://www.census.gov/data/datasets/2016/econ/local/public-use-datasets.html	https://www.census.gov/data/datasets/2016/econ/local/public-use-datasets.html	NOUN
taxlaw-6679	30	1	[	[	X
taxlaw-6679	30	2	perma.cc/hvj9-5g4p	perma.cc/hvj9-5g4p	ADV
taxlaw-6679	30	3	]	]	X
taxlaw-6679	30	4	(	(	PUNCT
taxlaw-6679	30	5	percentages	percentage	NOUN
taxlaw-6679	30	6	calculated	calculate	VERB
taxlaw-6679	30	7	by	by	ADP
taxlaw-6679	30	8	author	author	NOUN
taxlaw-6679	30	9	)	)	PUNCT
taxlaw-6679	30	10	.	.	PUNCT
taxlaw-6679	31	1	2	2	NUM
taxlaw-6679	31	2	see	see	VERB
taxlaw-6679	31	3	,	,	PUNCT
taxlaw-6679	31	4	e.g.	e.g.	ADV
taxlaw-6679	31	5	,	,	PUNCT
taxlaw-6679	31	6	richard	richard	PROPN
taxlaw-6679	31	7	l.	l.	PROPN
taxlaw-6679	31	8	doerenberg	doerenberg	PROPN
taxlaw-6679	31	9	&	&	CCONJ
taxlaw-6679	31	10	fred	fred	PROPN
taxlaw-6679	31	11	s.	s.	PROPN
taxlaw-6679	31	12	mcchesney	mcchesney	PROPN
taxlaw-6679	31	13	,	,	PUNCT
taxlaw-6679	31	14	doing	do	VERB
taxlaw-6679	31	15	good	good	NOUN
taxlaw-6679	31	16	or	or	CCONJ
taxlaw-6679	31	17	doing	do	VERB
taxlaw-6679	31	18	well	well	ADV
taxlaw-6679	31	19	?	?	PUNCT
taxlaw-6679	32	1	congress	congress	PROPN
taxlaw-6679	32	2	and	and	CCONJ
taxlaw-6679	32	3	the	the	DET
taxlaw-6679	32	4	tax	tax	NOUN
taxlaw-6679	32	5	reform	reform	PROPN
taxlaw-6679	32	6	act	act	NOUN
taxlaw-6679	32	7	of	of	ADP
taxlaw-6679	32	8	1986	1986	NUM
taxlaw-6679	32	9	,	,	PUNCT
taxlaw-6679	32	10	62	62	NUM
taxlaw-6679	32	11	n.y.u	n.y.u	NOUN
taxlaw-6679	32	12	.	.	PUNCT
taxlaw-6679	33	1	l.	l.	PROPN
taxlaw-6679	33	2	rev	rev	PROPN
taxlaw-6679	33	3	.	.	PROPN
taxlaw-6679	33	4	891	891	NUM
taxlaw-6679	33	5	(	(	PUNCT
taxlaw-6679	33	6	1987	1987	NUM
taxlaw-6679	33	7	)	)	PUNCT
taxlaw-6679	33	8	;	;	PUNCT
taxlaw-6679	33	9	mary	mary	PROPN
taxlaw-6679	33	10	louise	louise	PROPN
taxlaw-6679	33	11	fellows	fellows	PROPN
taxlaw-6679	33	12	,	,	PUNCT
taxlaw-6679	33	13	rocking	rock	VERB
taxlaw-6679	33	14	the	the	DET
taxlaw-6679	33	15	tax	tax	NOUN
taxlaw-6679	33	16	code	code	NOUN
taxlaw-6679	33	17	:	:	PUNCT
taxlaw-6679	33	18	a	a	DET
taxlaw-6679	33	19	case	case	NOUN
taxlaw-6679	33	20	study	study	NOUN
taxlaw-6679	33	21	of	of	ADP
taxlaw-6679	33	22	employment	employment	NOUN
taxlaw-6679	33	23	-	-	PUNCT
taxlaw-6679	33	24	related	relate	VERB
taxlaw-6679	33	25	child	child	NOUN
taxlaw-6679	33	26	-	-	PUNCT
taxlaw-6679	33	27	care	care	NOUN
taxlaw-6679	33	28	expenditures	expenditure	NOUN
taxlaw-6679	33	29	,	,	PUNCT
taxlaw-6679	33	30	10	10	NUM
taxlaw-6679	33	31	yale	yale	PROPN
taxlaw-6679	33	32	j.	j.	PROPN
taxlaw-6679	33	33	l.	l.	PROPN
taxlaw-6679	33	34	&	&	CCONJ
taxlaw-6679	33	35	feminism	feminism	NOUN
taxlaw-6679	33	36	307	307	NUM
taxlaw-6679	33	37	(	(	PUNCT
taxlaw-6679	33	38	1998	1998	NUM
taxlaw-6679	33	39	)	)	PUNCT
taxlaw-6679	33	40	;	;	PUNCT
taxlaw-6679	33	41	kristin	kristin	PROPN
taxlaw-6679	33	42	e.	e.	PROPN
taxlaw-6679	33	43	hickman	hickman	PROPN
taxlaw-6679	33	44	,	,	PUNCT
taxlaw-6679	33	45	pursing	purse	VERB
taxlaw-6679	33	46	a	a	DET
taxlaw-6679	33	47	single	single	ADJ
taxlaw-6679	33	48	mission	mission	NOUN
taxlaw-6679	33	49	(	(	PUNCT
taxlaw-6679	33	50	or	or	CCONJ
taxlaw-6679	33	51	something	something	PRON
taxlaw-6679	33	52	closer	close	ADJ
taxlaw-6679	33	53	to	to	ADP
taxlaw-6679	33	54	it	it	PRON
taxlaw-6679	33	55	)	)	PUNCT
taxlaw-6679	33	56	for	for	ADP
taxlaw-6679	33	57	the	the	DET
taxlaw-6679	33	58	irs	irs	PROPN
taxlaw-6679	33	59	,	,	PUNCT
taxlaw-6679	33	60	7	7	NUM
taxlaw-6679	33	61	colum	colum	NOUN
taxlaw-6679	33	62	.	.	PUNCT
taxlaw-6679	34	1	j.	j.	PROPN
taxlaw-6679	34	2	tax	tax	PROPN
taxlaw-6679	34	3	l.	l.	PROPN
taxlaw-6679	34	4	169	169	NUM
taxlaw-6679	34	5	(	(	PUNCT
taxlaw-6679	34	6	2016	2016	NUM
taxlaw-6679	34	7	)	)	PUNCT
taxlaw-6679	34	8	;	;	PUNCT
taxlaw-6679	34	9	edward	edward	PROPN
taxlaw-6679	34	10	j.	j.	PROPN
taxlaw-6679	34	11	mccaffery	mccaffery	PROPN
taxlaw-6679	34	12	&	&	CCONJ
taxlaw-6679	34	13	linda	linda	PROPN
taxlaw-6679	34	14	r.	r.	PROPN
taxlaw-6679	34	15	cohen	cohen	PROPN
taxlaw-6679	34	16	,	,	PUNCT
taxlaw-6679	34	17	shakedown	shakedown	NOUN
taxlaw-6679	34	18	at	at	ADP
taxlaw-6679	34	19	gucci	gucci	PROPN
taxlaw-6679	34	20	gulch	gulch	PROPN
taxlaw-6679	34	21	:	:	PUNCT
taxlaw-6679	34	22	the	the	DET
taxlaw-6679	34	23	new	new	ADJ
taxlaw-6679	34	24	logic	logic	NOUN
taxlaw-6679	34	25	of	of	ADP
taxlaw-6679	34	26	collective	collective	ADJ
taxlaw-6679	34	27	action	action	NOUN
taxlaw-6679	34	28	,	,	PUNCT
taxlaw-6679	34	29	84	84	NUM
taxlaw-6679	34	30	n.c	n.c	PROPN
taxlaw-6679	34	31	.	.	PROPN
taxlaw-6679	34	32	l.	l.	PROPN
taxlaw-6679	34	33	rev	rev	PROPN
taxlaw-6679	34	34	.	.	PROPN
taxlaw-6679	34	35	1159	1159	NUM
taxlaw-6679	34	36	(	(	PUNCT
taxlaw-6679	34	37	2006	2006	NUM
taxlaw-6679	34	38	)	)	PUNCT
taxlaw-6679	34	39	;	;	PUNCT
taxlaw-6679	34	40	julie	julie	PROPN
taxlaw-6679	34	41	roin	roin	PROPN
taxlaw-6679	34	42	,	,	PUNCT
taxlaw-6679	34	43	united	unite	VERB
taxlaw-6679	34	44	they	they	PRON
taxlaw-6679	34	45	stand	stand	VERB
taxlaw-6679	34	46	,	,	PUNCT
taxlaw-6679	34	47	divided	divide	VERB
taxlaw-6679	34	48	they	they	PRON
taxlaw-6679	34	49	fall	fall	VERB
taxlaw-6679	34	50	:	:	PUNCT
taxlaw-6679	34	51	public	public	ADJ
taxlaw-6679	34	52	choice	choice	NOUN
taxlaw-6679	34	53	theory	theory	NOUN
taxlaw-6679	34	54	&	&	CCONJ
taxlaw-6679	34	55	the	the	DET
taxlaw-6679	34	56	tax	tax	NOUN
taxlaw-6679	34	57	code	code	NOUN
taxlaw-6679	34	58	,	,	PUNCT
taxlaw-6679	34	59	74	74	NUM
taxlaw-6679	34	60	cornell	cornell	PROPN
taxlaw-6679	34	61	l.	l.	PROPN
taxlaw-6679	34	62	rev	rev	PROPN
taxlaw-6679	34	63	.	.	PROPN
taxlaw-6679	34	64	62	62	NUM
taxlaw-6679	34	65	(	(	PUNCT
taxlaw-6679	34	66	1988	1988	NUM
taxlaw-6679	34	67	)	)	PUNCT
taxlaw-6679	34	68	;	;	PUNCT
taxlaw-6679	34	69	3	3	NUM
taxlaw-6679	34	70	nat’l	nat’l	NOUN
taxlaw-6679	34	71	commission	commission	NOUN
taxlaw-6679	34	72	on	on	ADP
taxlaw-6679	34	73	fiscal	fiscal	ADJ
taxlaw-6679	34	74	resp	resp	NOUN
taxlaw-6679	34	75	.	.	PUNCT
taxlaw-6679	35	1	&	&	CCONJ
taxlaw-6679	35	2	reform	reform	PROPN
taxlaw-6679	35	3	,	,	PUNCT
taxlaw-6679	35	4	the	the	DET
taxlaw-6679	35	5	moment	moment	NOUN
taxlaw-6679	35	6	of	of	ADP
taxlaw-6679	35	7	truth	truth	NOUN
taxlaw-6679	35	8	24	24	NUM
taxlaw-6679	35	9	(	(	PUNCT
taxlaw-6679	35	10	2010	2010	NUM
taxlaw-6679	35	11	)	)	PUNCT
taxlaw-6679	35	12	.	.	PUNCT
taxlaw-6679	36	1	4see	4see	NUM
taxlaw-6679	36	2	,	,	PUNCT
taxlaw-6679	36	3	e.g.	e.g.	ADV
taxlaw-6679	36	4	,	,	PUNCT
taxlaw-6679	36	5	heather	heather	PROPN
taxlaw-6679	36	6	m.	m.	NOUN
taxlaw-6679	36	7	field	field	NOUN
taxlaw-6679	36	8	,	,	PUNCT
taxlaw-6679	36	9	binding	bind	VERB
taxlaw-6679	36	10	choices	choice	NOUN
taxlaw-6679	36	11	:	:	PUNCT
taxlaw-6679	36	12	tax	tax	NOUN
taxlaw-6679	36	13	elections	election	NOUN
taxlaw-6679	36	14	&	&	CCONJ
taxlaw-6679	36	15	federal	federal	ADJ
taxlaw-6679	36	16	/	/	SYM
taxlaw-6679	36	17	state	state	NOUN
taxlaw-6679	36	18	conformity	conformity	NOUN
taxlaw-6679	36	19	,	,	PUNCT
taxlaw-6679	36	20	32	32	NUM
taxlaw-6679	36	21	va	va	NOUN
taxlaw-6679	36	22	.	.	PUNCT
taxlaw-6679	37	1	tax	tax	PROPN
taxlaw-6679	37	2	rev	rev	PROPN
taxlaw-6679	37	3	.	.	PROPN
taxlaw-6679	38	1	527	527	NUM
taxlaw-6679	38	2	,	,	PUNCT
taxlaw-6679	38	3	539	539	NUM
taxlaw-6679	38	4	(	(	PUNCT
taxlaw-6679	38	5	2013	2013	NUM
taxlaw-6679	38	6	)	)	PUNCT
taxlaw-6679	38	7	;	;	PUNCT
taxlaw-6679	38	8	ruth	ruth	PROPN
taxlaw-6679	38	9	mason	mason	PROPN
taxlaw-6679	38	10	,	,	PUNCT
taxlaw-6679	38	11	delegating	delegate	VERB
taxlaw-6679	38	12	up	up	ADP
taxlaw-6679	38	13	:	:	PUNCT
taxlaw-6679	38	14	state	state	NOUN
taxlaw-6679	38	15	conformity	conformity	NOUN
taxlaw-6679	38	16	with	with	ADP
taxlaw-6679	38	17	the	the	DET
taxlaw-6679	38	18	federal	federal	ADJ
taxlaw-6679	38	19	tax	tax	NOUN
taxlaw-6679	38	20	base	base	NOUN
taxlaw-6679	38	21	,	,	PUNCT
taxlaw-6679	38	22	62	62	NUM
taxlaw-6679	38	23	duke	duke	PROPN
taxlaw-6679	38	24	l.j	l.j	PROPN
taxlaw-6679	38	25	.	.	PROPN
taxlaw-6679	38	26	1267	1267	NUM
taxlaw-6679	38	27	,	,	PUNCT
taxlaw-6679	38	28	1267–68	1267–68	NUM
taxlaw-6679	38	29	(	(	PUNCT
taxlaw-6679	38	30	2013	2013	NUM
taxlaw-6679	38	31	)	)	PUNCT
taxlaw-6679	38	32	(	(	PUNCT
taxlaw-6679	38	33	noting	note	VERB
taxlaw-6679	38	34	that	that	SCONJ
taxlaw-6679	38	35	“	"	PUNCT
taxlaw-6679	38	36	the	the	DET
taxlaw-6679	38	37	administrative	administrative	ADJ
taxlaw-6679	38	38	and	and	CCONJ
taxlaw-6679	38	39	compliance	compliance	NOUN
taxlaw-6679	38	40	advantages	advantage	NOUN
taxlaw-6679	38	41	of	of	ADP
taxlaw-6679	38	42	federal	federal	ADJ
taxlaw-6679	38	43	-	-	PUNCT
taxlaw-6679	38	44	state	state	NOUN
taxlaw-6679	38	45	tax	tax	NOUN
taxlaw-6679	38	46	-	-	PUNCT
taxlaw-6679	38	47	base	base	NOUN
taxlaw-6679	38	48	conformity	conformity	NOUN
taxlaw-6679	38	49	are	be	AUX
taxlaw-6679	38	50	so	so	ADV
taxlaw-6679	38	51	significant	significant	ADJ
taxlaw-6679	38	52	that	that	SCONJ
taxlaw-6679	38	53	states	state	NOUN
taxlaw-6679	38	54	are	be	AUX
taxlaw-6679	38	55	unlikely	unlikely	ADJ
taxlaw-6679	38	56	to	to	PART
taxlaw-6679	38	57	abandon	abandon	VERB
taxlaw-6679	38	58	it	it	PRON
taxlaw-6679	38	59	”	"	PUNCT
taxlaw-6679	38	60	)	)	PUNCT
taxlaw-6679	38	61	;	;	PUNCT
taxlaw-6679	38	62	kirk	kirk	PROPN
taxlaw-6679	38	63	j.	j.	PROPN
taxlaw-6679	38	64	stark	stark	PROPN
taxlaw-6679	38	65	,	,	PUNCT
taxlaw-6679	38	66	the	the	DET
taxlaw-6679	38	67	federal	federal	ADJ
taxlaw-6679	38	68	role	role	NOUN
taxlaw-6679	38	69	in	in	ADP
taxlaw-6679	38	70	state	state	NOUN
taxlaw-6679	38	71	tax	tax	NOUN
taxlaw-6679	38	72	reform	reform	NOUN
taxlaw-6679	38	73	,	,	PUNCT
taxlaw-6679	38	74	30	30	NUM
taxlaw-6679	38	75	va	va	NOUN
taxlaw-6679	38	76	.	.	PUNCT
taxlaw-6679	38	77	tax	tax	PROPN
taxlaw-6679	38	78	rev	rev	PROPN
taxlaw-6679	38	79	.	.	PROPN
taxlaw-6679	38	80	407	407	NUM
taxlaw-6679	38	81	,	,	PUNCT
taxlaw-6679	38	82	423	423	NUM
taxlaw-6679	38	83	(	(	PUNCT
taxlaw-6679	38	84	2010	2010	NUM
taxlaw-6679	38	85	)	)	PUNCT
taxlaw-6679	38	86	(	(	PUNCT
taxlaw-6679	38	87	“	"	PUNCT
taxlaw-6679	38	88	the	the	DET
taxlaw-6679	38	89	availability	availability	NOUN
taxlaw-6679	38	90	of	of	ADP
taxlaw-6679	38	91	the	the	DET
taxlaw-6679	38	92	federal	federal	ADJ
taxlaw-6679	38	93	income	income	NOUN
taxlaw-6679	38	94	tax	tax	NOUN
taxlaw-6679	38	95	base	base	NOUN
taxlaw-6679	38	96	as	as	ADP
taxlaw-6679	38	97	a	a	DET
taxlaw-6679	38	98	starting	starting	NOUN
taxlaw-6679	38	99	point	point	NOUN
taxlaw-6679	38	100	in	in	ADP
taxlaw-6679	38	101	calculating	calculate	VERB
taxlaw-6679	38	102	state	state	NOUN
taxlaw-6679	38	103	tax	tax	NOUN
taxlaw-6679	38	104	liability	liability	NOUN
taxlaw-6679	38	105	is	be	AUX
taxlaw-6679	38	106	an	an	DET
taxlaw-6679	38	107	unqualified	unqualified	ADJ
taxlaw-6679	38	108	benefit	benefit	NOUN
taxlaw-6679	38	109	”	"	PUNCT
taxlaw-6679	38	110	)	)	PUNCT
taxlaw-6679	38	111	.	.	PUNCT
taxlaw-6679	39	1	5	5	NUM
taxlaw-6679	39	2	daniel	daniel	PROPN
taxlaw-6679	39	3	shaviro	shaviro	PROPN
taxlaw-6679	39	4	,	,	PUNCT
taxlaw-6679	39	5	an	an	DET
taxlaw-6679	39	6	economic	economic	ADJ
taxlaw-6679	39	7	and	and	CCONJ
taxlaw-6679	39	8	political	political	ADJ
taxlaw-6679	39	9	look	look	NOUN
taxlaw-6679	39	10	at	at	ADP
taxlaw-6679	39	11	federalism	federalism	NOUN
taxlaw-6679	39	12	in	in	ADP
taxlaw-6679	39	13	taxation	taxation	NOUN
taxlaw-6679	39	14	,	,	PUNCT
taxlaw-6679	39	15	90	90	NUM
taxlaw-6679	39	16	mich	mich	X
taxlaw-6679	39	17	.	.	PUNCT
taxlaw-6679	40	1	l.	l.	PROPN
taxlaw-6679	40	2	rev	rev	PROPN
taxlaw-6679	40	3	.	.	PROPN
taxlaw-6679	40	4	895	895	NUM
taxlaw-6679	40	5	,	,	PUNCT
taxlaw-6679	40	6	897	897	NUM
taxlaw-6679	40	7	(	(	PUNCT
taxlaw-6679	40	8	1992	1992	NUM
taxlaw-6679	40	9	)	)	PUNCT
taxlaw-6679	40	10	(	(	PUNCT
taxlaw-6679	40	11	“	"	PUNCT
taxlaw-6679	40	12	i	i	PRON
taxlaw-6679	40	13	urge	urge	VERB
taxlaw-6679	40	14	that	that	SCONJ
taxlaw-6679	40	15	congress	congress	PROPN
taxlaw-6679	40	16	require	require	VERB
taxlaw-6679	40	17	the	the	DET
taxlaw-6679	40	18	states	state	NOUN
taxlaw-6679	40	19	to	to	PART
taxlaw-6679	40	20	use	use	VERB
taxlaw-6679	40	21	partly	partly	ADV
taxlaw-6679	40	22	or	or	CCONJ
taxlaw-6679	40	23	wholly	wholly	ADV
taxlaw-6679	40	24	uniform	uniform	ADJ
taxlaw-6679	40	25	tax	tax	NOUN
taxlaw-6679	40	26	bases	basis	NOUN
taxlaw-6679	40	27	for	for	ADP
taxlaw-6679	40	28	business	business	NOUN
taxlaw-6679	40	29	and	and	CCONJ
taxlaw-6679	40	30	perhaps	perhaps	ADV
taxlaw-6679	40	31	personal	personal	ADJ
taxlaw-6679	40	32	income	income	NOUN
taxlaw-6679	40	33	taxes	taxis	NOUN
taxlaw-6679	40	34	”	"	PUNCT
taxlaw-6679	40	35	)	)	PUNCT
taxlaw-6679	40	36	.	.	PUNCT
taxlaw-6679	41	1	6see	6see	VERB
taxlaw-6679	41	2	,	,	PUNCT
taxlaw-6679	41	3	e.g.	e.g.	ADV
taxlaw-6679	41	4	,	,	PUNCT
taxlaw-6679	41	5	harley	harley	PROPN
taxlaw-6679	41	6	duncan	duncan	PROPN
taxlaw-6679	41	7	&	&	CCONJ
taxlaw-6679	41	8	leann	leann	PROPN
taxlaw-6679	41	9	luna	luna	PROPN
taxlaw-6679	41	10	,	,	PUNCT
taxlaw-6679	41	11	lending	lend	VERB
taxlaw-6679	41	12	a	a	DET
taxlaw-6679	41	13	helping	help	VERB
taxlaw-6679	41	14	hand	hand	NOUN
taxlaw-6679	41	15	:	:	PUNCT
taxlaw-6679	41	16	two	two	NUM
taxlaw-6679	41	17	governments	government	NOUN
taxlaw-6679	41	18	can	can	AUX
taxlaw-6679	41	19	work	work	VERB
taxlaw-6679	41	20	together	together	ADV
taxlaw-6679	41	21	,	,	PUNCT
taxlaw-6679	41	22	60	60	NUM
taxlaw-6679	41	23	nat’l	nat’l	NOUN
taxlaw-6679	41	24	tax	tax	NOUN
taxlaw-6679	41	25	j.	j.	PROPN
taxlaw-6679	41	26	663	663	NUM
taxlaw-6679	41	27	(	(	PUNCT
taxlaw-6679	41	28	2007	2007	NUM
taxlaw-6679	41	29	)	)	PUNCT
taxlaw-6679	41	30	;	;	PUNCT
taxlaw-6679	41	31	jared	jar	VERB
taxlaw-6679	41	32	walczak	walczak	NOUN
taxlaw-6679	41	33	,	,	PUNCT
taxlaw-6679	41	34	toward	toward	ADP
taxlaw-6679	41	35	a	a	DET
taxlaw-6679	41	36	state	state	NOUN
taxlaw-6679	41	37	of	of	ADP
taxlaw-6679	41	38	conformity	conformity	NOUN
taxlaw-6679	41	39	:	:	PUNCT
taxlaw-6679	41	40	state	state	NOUN
taxlaw-6679	41	41	tax	tax	NOUN
taxlaw-6679	41	42	codes	code	NOUN
taxlaw-6679	41	43	a	a	DET
taxlaw-6679	41	44	year	year	NOUN
taxlaw-6679	41	45	after	after	ADP
taxlaw-6679	41	46	federal	federal	ADJ
taxlaw-6679	41	47	tax	tax	NOUN
taxlaw-6679	41	48	reform	reform	NOUN
taxlaw-6679	41	49	,	,	PUNCT
taxlaw-6679	41	50	tax	tax	NOUN
taxlaw-6679	41	51	found	find	VERB
taxlaw-6679	41	52	.	.	PUNCT
taxlaw-6679	42	1	,	,	PUNCT
taxlaw-6679	42	2	fiscal	fiscal	ADJ
taxlaw-6679	42	3	fact	fact	NOUN
taxlaw-6679	42	4	no	no	INTJ
taxlaw-6679	42	5	.	.	PUNCT
taxlaw-6679	43	1	631	631	NUM
taxlaw-6679	43	2	,	,	PUNCT
taxlaw-6679	43	3	jan	jan	PROPN
taxlaw-6679	43	4	.	.	PROPN
taxlaw-6679	43	5	2019	2019	NUM
taxlaw-6679	43	6	,	,	PUNCT
taxlaw-6679	43	7	at	at	ADP
taxlaw-6679	43	8	42	42	NUM
taxlaw-6679	43	9	.	.	PUNCT
taxlaw-6679	44	1	[	[	X
taxlaw-6679	44	2	vol.11:1	vol.11:1	PROPN
taxlaw-6679	44	3	columbia	columbia	PROPN
taxlaw-6679	44	4	journal	journal	PROPN
taxlaw-6679	44	5	of	of	ADP
taxlaw-6679	44	6	tax	tax	NOUN
taxlaw-6679	44	7	law	law	NOUN
taxlaw-6679	44	8	60	60	NUM
taxlaw-6679	44	9	despite	despite	SCONJ
taxlaw-6679	44	10	relatively	relatively	ADV
taxlaw-6679	44	11	widespread	widespread	ADJ
taxlaw-6679	44	12	support	support	NOUN
taxlaw-6679	44	13	for	for	ADP
taxlaw-6679	44	14	conformity	conformity	NOUN
taxlaw-6679	44	15	,	,	PUNCT
taxlaw-6679	44	16	prior	prior	ADJ
taxlaw-6679	44	17	literature	literature	NOUN
taxlaw-6679	44	18	has	have	AUX
taxlaw-6679	44	19	also	also	ADV
taxlaw-6679	44	20	examined	examine	VERB
taxlaw-6679	44	21	the	the	DET
taxlaw-6679	44	22	detriments	detriment	NOUN
taxlaw-6679	44	23	of	of	ADP
taxlaw-6679	44	24	conformity	conformity	NOUN
taxlaw-6679	44	25	.	.	PUNCT
taxlaw-6679	45	1	conformity	conformity	NOUN
taxlaw-6679	45	2	increases	increase	VERB
taxlaw-6679	45	3	the	the	DET
taxlaw-6679	45	4	volatility	volatility	NOUN
taxlaw-6679	45	5	of	of	ADP
taxlaw-6679	45	6	state	state	NOUN
taxlaw-6679	45	7	income	income	NOUN
taxlaw-6679	45	8	tax	tax	NOUN
taxlaw-6679	45	9	revenue	revenue	NOUN
taxlaw-6679	45	10	by	by	ADP
taxlaw-6679	45	11	subjecting	subject	VERB
taxlaw-6679	45	12	it	it	PRON
taxlaw-6679	45	13	to	to	ADP
taxlaw-6679	45	14	exogenous	exogenous	ADJ
taxlaw-6679	45	15	shocks	shock	NOUN
taxlaw-6679	45	16	triggered	trigger	VERB
taxlaw-6679	45	17	by	by	ADP
taxlaw-6679	45	18	federal	federal	ADJ
taxlaw-6679	45	19	tax	tax	NOUN
taxlaw-6679	45	20	changes	change	NOUN
taxlaw-6679	45	21	.	.	PUNCT
taxlaw-6679	46	1	7	7	NUM
taxlaw-6679	46	2	conformity	conformity	NOUN
taxlaw-6679	46	3	not	not	PART
taxlaw-6679	46	4	only	only	ADV
taxlaw-6679	46	5	introduces	introduce	VERB
taxlaw-6679	46	6	these	these	DET
taxlaw-6679	46	7	exogenous	exogenous	ADJ
taxlaw-6679	46	8	shocks	shock	NOUN
taxlaw-6679	46	9	,	,	PUNCT
taxlaw-6679	46	10	but	but	CCONJ
taxlaw-6679	46	11	it	it	PRON
taxlaw-6679	46	12	also	also	ADV
taxlaw-6679	46	13	may	may	AUX
taxlaw-6679	46	14	skew	skew	VERB
taxlaw-6679	46	15	legislative	legislative	ADJ
taxlaw-6679	46	16	decision	decision	NOUN
taxlaw-6679	46	17	-	-	PUNCT
taxlaw-6679	46	18	making	making	NOUN
taxlaw-6679	46	19	in	in	ADP
taxlaw-6679	46	20	response	response	NOUN
taxlaw-6679	46	21	to	to	ADP
taxlaw-6679	46	22	such	such	ADJ
taxlaw-6679	46	23	shocks.8	shocks.8	PROPN
taxlaw-6679	46	24	states	state	NOUN
taxlaw-6679	46	25	are	be	AUX
taxlaw-6679	46	26	about	about	ADV
taxlaw-6679	46	27	evenly	evenly	ADV
taxlaw-6679	46	28	split	split	NOUN
taxlaw-6679	46	29	in	in	ADP
taxlaw-6679	46	30	whether	whether	SCONJ
taxlaw-6679	46	31	they	they	PRON
taxlaw-6679	46	32	dynamically	dynamically	ADV
taxlaw-6679	46	33	conform	conform	VERB
taxlaw-6679	46	34	to	to	ADP
taxlaw-6679	46	35	federal	federal	ADJ
taxlaw-6679	46	36	tax	tax	NOUN
taxlaw-6679	46	37	law	law	NOUN
taxlaw-6679	46	38	,	,	PUNCT
taxlaw-6679	46	39	or	or	CCONJ
taxlaw-6679	46	40	whether	whether	SCONJ
taxlaw-6679	46	41	they	they	PRON
taxlaw-6679	46	42	use	use	VERB
taxlaw-6679	46	43	static	static	ADJ
taxlaw-6679	46	44	conformity	conformity	NOUN
taxlaw-6679	46	45	.	.	PUNCT
taxlaw-6679	47	1	in	in	ADP
taxlaw-6679	47	2	dynamic	dynamic	ADJ
taxlaw-6679	47	3	conformity	conformity	NOUN
taxlaw-6679	47	4	states	state	NOUN
taxlaw-6679	47	5	,	,	PUNCT
taxlaw-6679	47	6	federal	federal	ADJ
taxlaw-6679	47	7	tax	tax	NOUN
taxlaw-6679	47	8	changes	change	NOUN
taxlaw-6679	47	9	automatically	automatically	ADV
taxlaw-6679	47	10	take	take	VERB
taxlaw-6679	47	11	effect	effect	NOUN
taxlaw-6679	47	12	without	without	ADP
taxlaw-6679	47	13	legislative	legislative	ADJ
taxlaw-6679	47	14	action	action	NOUN
taxlaw-6679	47	15	.	.	PUNCT
taxlaw-6679	48	1	static	static	ADJ
taxlaw-6679	48	2	conformity	conformity	NOUN
taxlaw-6679	48	3	states	state	NOUN
taxlaw-6679	48	4	,	,	PUNCT
taxlaw-6679	48	5	on	on	ADP
taxlaw-6679	48	6	the	the	DET
taxlaw-6679	48	7	other	other	ADJ
taxlaw-6679	48	8	hand	hand	NOUN
taxlaw-6679	48	9	,	,	PUNCT
taxlaw-6679	48	10	remain	remain	VERB
taxlaw-6679	48	11	tied	tie	VERB
taxlaw-6679	48	12	to	to	ADP
taxlaw-6679	48	13	prior	prior	ADJ
taxlaw-6679	48	14	federal	federal	ADJ
taxlaw-6679	48	15	law	law	NOUN
taxlaw-6679	48	16	unless	unless	SCONJ
taxlaw-6679	48	17	the	the	DET
taxlaw-6679	48	18	legislature	legislature	NOUN
taxlaw-6679	48	19	votes	vote	VERB
taxlaw-6679	48	20	in	in	ADP
taxlaw-6679	48	21	favor	favor	NOUN
taxlaw-6679	48	22	of	of	ADP
taxlaw-6679	48	23	a	a	DET
taxlaw-6679	48	24	statutory	statutory	ADJ
taxlaw-6679	48	25	amendment	amendment	NOUN
taxlaw-6679	48	26	.	.	PUNCT
taxlaw-6679	49	1	a	a	DET
taxlaw-6679	49	2	state	state	NOUN
taxlaw-6679	49	3	legislator	legislator	NOUN
taxlaw-6679	49	4	in	in	ADP
taxlaw-6679	49	5	a	a	DET
taxlaw-6679	49	6	static	static	ADJ
taxlaw-6679	49	7	conformity	conformity	NOUN
taxlaw-6679	49	8	state	state	NOUN
taxlaw-6679	49	9	may	may	AUX
taxlaw-6679	49	10	be	be	AUX
taxlaw-6679	49	11	unwilling	unwilling	ADJ
taxlaw-6679	49	12	to	to	PART
taxlaw-6679	49	13	affirmatively	affirmatively	ADV
taxlaw-6679	49	14	vote	vote	VERB
taxlaw-6679	49	15	to	to	PART
taxlaw-6679	49	16	conform	conform	VERB
taxlaw-6679	49	17	to	to	ADP
taxlaw-6679	49	18	federal	federal	ADJ
taxlaw-6679	49	19	changes	change	NOUN
taxlaw-6679	49	20	where	where	SCONJ
taxlaw-6679	49	21	doing	do	VERB
taxlaw-6679	49	22	so	so	ADV
taxlaw-6679	49	23	would	would	AUX
taxlaw-6679	49	24	raise	raise	VERB
taxlaw-6679	49	25	state	state	NOUN
taxlaw-6679	49	26	taxes	taxis	NOUN
taxlaw-6679	49	27	.	.	PUNCT
taxlaw-6679	50	1	but	but	CCONJ
taxlaw-6679	50	2	a	a	DET
taxlaw-6679	50	3	legislator	legislator	NOUN
taxlaw-6679	50	4	in	in	ADP
taxlaw-6679	50	5	a	a	DET
taxlaw-6679	50	6	dynamic	dynamic	ADJ
taxlaw-6679	50	7	conformity	conformity	NOUN
taxlaw-6679	50	8	state	state	NOUN
taxlaw-6679	50	9	might	might	AUX
taxlaw-6679	50	10	be	be	AUX
taxlaw-6679	50	11	perfectly	perfectly	ADV
taxlaw-6679	50	12	willing	willing	ADJ
taxlaw-6679	50	13	to	to	PART
taxlaw-6679	50	14	do	do	VERB
taxlaw-6679	50	15	nothing	nothing	PRON
taxlaw-6679	50	16	and	and	CCONJ
taxlaw-6679	50	17	allow	allow	VERB
taxlaw-6679	50	18	a	a	DET
taxlaw-6679	50	19	stealth	stealth	ADJ
taxlaw-6679	50	20	tax	tax	NOUN
taxlaw-6679	50	21	increase	increase	NOUN
taxlaw-6679	50	22	to	to	PART
taxlaw-6679	50	23	take	take	VERB
taxlaw-6679	50	24	effect	effect	NOUN
taxlaw-6679	50	25	.	.	PUNCT
taxlaw-6679	51	1	in	in	ADP
taxlaw-6679	51	2	part	part	NOUN
taxlaw-6679	51	3	because	because	SCONJ
taxlaw-6679	51	4	of	of	ADP
taxlaw-6679	51	5	these	these	DET
taxlaw-6679	51	6	exogenous	exogenous	ADJ
taxlaw-6679	51	7	revenue	revenue	NOUN
taxlaw-6679	51	8	effects	effect	NOUN
taxlaw-6679	51	9	and	and	CCONJ
taxlaw-6679	51	10	unique	unique	ADJ
taxlaw-6679	51	11	decision	decision	NOUN
taxlaw-6679	51	12	-	-	PUNCT
taxlaw-6679	51	13	making	make	VERB
taxlaw-6679	51	14	dynamics	dynamic	NOUN
taxlaw-6679	51	15	,	,	PUNCT
taxlaw-6679	51	16	economists	economist	NOUN
taxlaw-6679	51	17	and	and	CCONJ
taxlaw-6679	51	18	political	political	ADJ
taxlaw-6679	51	19	scientists	scientist	NOUN
taxlaw-6679	51	20	have	have	AUX
taxlaw-6679	51	21	long	long	ADV
taxlaw-6679	51	22	been	be	AUX
taxlaw-6679	51	23	interested	interested	ADJ
taxlaw-6679	51	24	in	in	ADP
taxlaw-6679	51	25	state	state	NOUN
taxlaw-6679	51	26	tax	tax	NOUN
taxlaw-6679	51	27	conformity	conformity	NOUN
taxlaw-6679	51	28	.	.	PUNCT
taxlaw-6679	52	1	yet	yet	ADV
taxlaw-6679	52	2	nearly	nearly	ADV
taxlaw-6679	52	3	all	all	PRON
taxlaw-6679	52	4	such	such	ADJ
taxlaw-6679	52	5	empirical	empirical	ADJ
taxlaw-6679	52	6	studies	study	NOUN
taxlaw-6679	52	7	have	have	AUX
taxlaw-6679	52	8	focused	focus	VERB
taxlaw-6679	52	9	exclusively	exclusively	ADV
taxlaw-6679	52	10	on	on	ADP
taxlaw-6679	52	11	the	the	DET
taxlaw-6679	52	12	state	state	NOUN
taxlaw-6679	52	13	corporate	corporate	ADJ
taxlaw-6679	52	14	tax	tax	NOUN
taxlaw-6679	52	15	—	—	PUNCT
taxlaw-6679	52	16	a	a	DET
taxlaw-6679	52	17	tax	tax	NOUN
taxlaw-6679	52	18	that	that	PRON
taxlaw-6679	52	19	is	be	AUX
taxlaw-6679	52	20	much	much	ADV
taxlaw-6679	52	21	more	more	ADV
taxlaw-6679	52	22	complicated	complicated	ADJ
taxlaw-6679	52	23	and	and	CCONJ
taxlaw-6679	52	24	much	much	ADV
taxlaw-6679	52	25	less	less	ADV
taxlaw-6679	52	26	fiscally	fiscally	ADV
taxlaw-6679	52	27	important	important	ADJ
taxlaw-6679	52	28	to	to	ADP
taxlaw-6679	52	29	most	most	ADJ
taxlaw-6679	52	30	states	state	NOUN
taxlaw-6679	52	31	than	than	ADP
taxlaw-6679	52	32	the	the	DET
taxlaw-6679	52	33	individual	individual	ADJ
taxlaw-6679	52	34	income	income	NOUN
taxlaw-6679	52	35	tax	tax	NOUN
taxlaw-6679	52	36	.	.	PUNCT
taxlaw-6679	53	1	those	those	DET
taxlaw-6679	53	2	studies	study	NOUN
taxlaw-6679	53	3	’	’	PART
taxlaw-6679	53	4	findings	finding	NOUN
taxlaw-6679	53	5	are	be	AUX
taxlaw-6679	53	6	not	not	PART
taxlaw-6679	53	7	terribly	terribly	ADV
taxlaw-6679	53	8	encouraging	encouraging	ADJ
taxlaw-6679	53	9	.	.	PUNCT
taxlaw-6679	54	1	they	they	PRON
taxlaw-6679	54	2	have	have	AUX
taxlaw-6679	54	3	found	find	VERB
taxlaw-6679	54	4	little	little	ADJ
taxlaw-6679	54	5	rhyme	rhyme	NOUN
taxlaw-6679	54	6	or	or	CCONJ
taxlaw-6679	54	7	reason	reason	NOUN
taxlaw-6679	54	8	to	to	ADP
taxlaw-6679	54	9	what	what	PRON
taxlaw-6679	54	10	drives	drive	VERB
taxlaw-6679	54	11	state	state	NOUN
taxlaw-6679	54	12	legislative	legislative	ADJ
taxlaw-6679	54	13	decisions	decision	NOUN
taxlaw-6679	54	14	to	to	ADP
taxlaw-6679	54	15	either	either	CCONJ
taxlaw-6679	54	16	conform	conform	VERB
taxlaw-6679	54	17	or	or	CCONJ
taxlaw-6679	54	18	decouple	decouple	VERB
taxlaw-6679	54	19	from	from	ADP
taxlaw-6679	54	20	specific	specific	ADJ
taxlaw-6679	54	21	federal	federal	ADJ
taxlaw-6679	54	22	tax	tax	NOUN
taxlaw-6679	54	23	provisions.9	provisions.9	NOUN
taxlaw-6679	54	24	but	but	CCONJ
taxlaw-6679	54	25	they	they	PRON
taxlaw-6679	54	26	have	have	AUX
taxlaw-6679	54	27	found	find	VERB
taxlaw-6679	54	28	that	that	SCONJ
taxlaw-6679	54	29	,	,	PUNCT
taxlaw-6679	54	30	where	where	SCONJ
taxlaw-6679	54	31	federal	federal	ADJ
taxlaw-6679	54	32	tax	tax	NOUN
taxlaw-6679	54	33	changes	change	NOUN
taxlaw-6679	54	34	increased	increase	VERB
taxlaw-6679	54	35	state	state	NOUN
taxlaw-6679	54	36	taxes	taxis	NOUN
taxlaw-6679	54	37	,	,	PUNCT
taxlaw-6679	54	38	state	state	NOUN
taxlaw-6679	54	39	legislators	legislator	NOUN
taxlaw-6679	54	40	did	do	AUX
taxlaw-6679	54	41	not	not	PART
taxlaw-6679	54	42	take	take	VERB
taxlaw-6679	54	43	action	action	NOUN
taxlaw-6679	54	44	to	to	PART
taxlaw-6679	54	45	fully	fully	ADV
taxlaw-6679	54	46	reverse	reverse	VERB
taxlaw-6679	54	47	those	those	DET
taxlaw-6679	54	48	tax	tax	NOUN
taxlaw-6679	54	49	increases.10	increases.10	NOUN
taxlaw-6679	54	50	in	in	ADP
taxlaw-6679	54	51	other	other	ADJ
taxlaw-6679	54	52	words	word	NOUN
taxlaw-6679	54	53	,	,	PUNCT
taxlaw-6679	54	54	states	state	NOUN
taxlaw-6679	54	55	allowed	allow	VERB
taxlaw-6679	54	56	an	an	DET
taxlaw-6679	54	57	exogenous	exogenous	ADJ
taxlaw-6679	54	58	federal	federal	ADJ
taxlaw-6679	54	59	change	change	NOUN
taxlaw-6679	54	60	to	to	PART
taxlaw-6679	54	61	increase	increase	VERB
taxlaw-6679	54	62	the	the	DET
taxlaw-6679	54	63	taxes	taxis	NOUN
taxlaw-6679	54	64	its	its	PRON
taxlaw-6679	54	65	citizens	citizen	NOUN
taxlaw-6679	54	66	pay	pay	VERB
taxlaw-6679	54	67	–	–	PUNCT
taxlaw-6679	54	68	an	an	DET
taxlaw-6679	54	69	irrational	irrational	ADJ
taxlaw-6679	54	70	result	result	NOUN
taxlaw-6679	54	71	if	if	SCONJ
taxlaw-6679	54	72	legislators	legislator	NOUN
taxlaw-6679	54	73	had	have	AUX
taxlaw-6679	54	74	already	already	ADV
taxlaw-6679	54	75	determined	determine	VERB
taxlaw-6679	54	76	their	their	PRON
taxlaw-6679	54	77	optimal	optimal	ADJ
taxlaw-6679	54	78	mix	mix	NOUN
taxlaw-6679	54	79	of	of	ADP
taxlaw-6679	54	80	taxes	taxis	NOUN
taxlaw-6679	54	81	and	and	CCONJ
taxlaw-6679	54	82	spending	spending	NOUN
taxlaw-6679	54	83	.	.	PUNCT
taxlaw-6679	55	1	this	this	DET
taxlaw-6679	55	2	article	article	NOUN
taxlaw-6679	55	3	uses	use	VERB
taxlaw-6679	55	4	the	the	DET
taxlaw-6679	55	5	recently	recently	ADV
taxlaw-6679	55	6	-	-	PUNCT
taxlaw-6679	55	7	enacted	enact	VERB
taxlaw-6679	55	8	tax	tax	NOUN
taxlaw-6679	55	9	cuts	cut	NOUN
taxlaw-6679	55	10	and	and	CCONJ
taxlaw-6679	55	11	jobs	job	NOUN
taxlaw-6679	55	12	act	act	NOUN
taxlaw-6679	55	13	(	(	PUNCT
taxlaw-6679	55	14	the	the	DET
taxlaw-6679	55	15	“	"	PUNCT
taxlaw-6679	55	16	tcja	tcja	NOUN
taxlaw-6679	55	17	”	"	PUNCT
taxlaw-6679	55	18	)	)	PUNCT
taxlaw-6679	55	19	to	to	PART
taxlaw-6679	55	20	explore	explore	VERB
taxlaw-6679	55	21	how	how	SCONJ
taxlaw-6679	55	22	state	state	NOUN
taxlaw-6679	55	23	tax	tax	NOUN
taxlaw-6679	55	24	conformity	conformity	NOUN
taxlaw-6679	55	25	operates	operate	VERB
taxlaw-6679	55	26	in	in	ADP
taxlaw-6679	55	27	the	the	DET
taxlaw-6679	55	28	real	real	ADJ
taxlaw-6679	55	29	world	world	NOUN
taxlaw-6679	55	30	.	.	PUNCT
taxlaw-6679	56	1	it	it	PRON
taxlaw-6679	56	2	provides	provide	VERB
taxlaw-6679	56	3	a	a	DET
taxlaw-6679	56	4	novel	novel	ADJ
taxlaw-6679	56	5	examination	examination	NOUN
taxlaw-6679	56	6	of	of	ADP
taxlaw-6679	56	7	how	how	SCONJ
taxlaw-6679	56	8	states	state	NOUN
taxlaw-6679	56	9	with	with	ADP
taxlaw-6679	56	10	the	the	DET
taxlaw-6679	56	11	tightest	tight	ADJ
taxlaw-6679	56	12	conformity	conformity	NOUN
taxlaw-6679	56	13	to	to	ADP
taxlaw-6679	56	14	federal	federal	ADJ
taxlaw-6679	56	15	tax	tax	NOUN
taxlaw-6679	56	16	law	law	NOUN
taxlaw-6679	56	17	responded	respond	VERB
taxlaw-6679	56	18	to	to	ADP
taxlaw-6679	56	19	the	the	DET
taxlaw-6679	56	20	fundamental	fundamental	ADJ
taxlaw-6679	56	21	changes	change	NOUN
taxlaw-6679	56	22	in	in	ADP
taxlaw-6679	56	23	the	the	DET
taxlaw-6679	56	24	federal	federal	ADJ
taxlaw-6679	56	25	individual	individual	ADJ
taxlaw-6679	56	26	income	income	NOUN
taxlaw-6679	56	27	tax	tax	NOUN
taxlaw-6679	56	28	structure	structure	NOUN
taxlaw-6679	56	29	enacted	enact	VERB
taxlaw-6679	56	30	by	by	ADP
taxlaw-6679	56	31	the	the	DET
taxlaw-6679	56	32	tcja	tcja	NOUN
taxlaw-6679	56	33	in	in	ADP
taxlaw-6679	56	34	2017	2017	NUM
taxlaw-6679	56	35	.	.	PUNCT
taxlaw-6679	57	1	in	in	ADP
taxlaw-6679	57	2	each	each	PRON
taxlaw-6679	57	3	of	of	ADP
taxlaw-6679	57	4	these	these	DET
taxlaw-6679	57	5	states	state	NOUN
taxlaw-6679	57	6	,	,	PUNCT
taxlaw-6679	57	7	state	state	NOUN
taxlaw-6679	57	8	taxes	taxis	NOUN
taxlaw-6679	57	9	would	would	AUX
taxlaw-6679	57	10	have	have	AUX
taxlaw-6679	57	11	significantly	significantly	ADV
taxlaw-6679	57	12	increased	increase	VERB
taxlaw-6679	57	13	if	if	SCONJ
taxlaw-6679	57	14	the	the	DET
taxlaw-6679	57	15	state	state	NOUN
taxlaw-6679	57	16	remained	remain	VERB
taxlaw-6679	57	17	in	in	ADP
taxlaw-6679	57	18	tight	tight	ADJ
taxlaw-6679	57	19	conformity	conformity	NOUN
taxlaw-6679	57	20	with	with	ADP
taxlaw-6679	57	21	federal	federal	ADJ
taxlaw-6679	57	22	law	law	NOUN
taxlaw-6679	57	23	and	and	CCONJ
taxlaw-6679	57	24	made	make	VERB
taxlaw-6679	57	25	no	no	DET
taxlaw-6679	57	26	offsetting	offset	VERB
taxlaw-6679	57	27	state	state	NOUN
taxlaw-6679	57	28	tax	tax	NOUN
taxlaw-6679	57	29	changes	change	NOUN
taxlaw-6679	57	30	.	.	PUNCT
taxlaw-6679	58	1	in	in	ADP
taxlaw-6679	58	2	addition	addition	NOUN
taxlaw-6679	58	3	,	,	PUNCT
taxlaw-6679	58	4	the	the	DET
taxlaw-6679	58	5	relative	relative	ADJ
taxlaw-6679	58	6	distribution	distribution	NOUN
taxlaw-6679	58	7	of	of	ADP
taxlaw-6679	58	8	those	those	DET
taxlaw-6679	58	9	tax	tax	NOUN
taxlaw-6679	58	10	burdens	burden	NOUN
taxlaw-6679	58	11	would	would	AUX
taxlaw-6679	58	12	have	have	AUX
taxlaw-6679	58	13	shifted	shift	VERB
taxlaw-6679	58	14	because	because	SCONJ
taxlaw-6679	58	15	the	the	DET
taxlaw-6679	58	16	federal	federal	ADJ
taxlaw-6679	58	17	law	law	NOUN
taxlaw-6679	58	18	eliminated	eliminate	VERB
taxlaw-6679	58	19	the	the	DET
taxlaw-6679	58	20	previous	previous	ADJ
taxlaw-6679	58	21	adjustment	adjustment	NOUN
taxlaw-6679	58	22	for	for	ADP
taxlaw-6679	58	23	family	family	NOUN
taxlaw-6679	58	24	size	size	NOUN
taxlaw-6679	58	25	and	and	CCONJ
taxlaw-6679	58	26	provided	provide	VERB
taxlaw-6679	58	27	a	a	DET
taxlaw-6679	58	28	significant	significant	ADJ
taxlaw-6679	58	29	deduction	deduction	NOUN
taxlaw-6679	58	30	for	for	ADP
taxlaw-6679	58	31	some	some	DET
taxlaw-6679	58	32	forms	form	NOUN
taxlaw-6679	58	33	of	of	ADP
taxlaw-6679	58	34	business	business	NOUN
taxlaw-6679	58	35	income	income	NOUN
taxlaw-6679	58	36	.	.	PUNCT
taxlaw-6679	59	1	as	as	ADP
taxlaw-6679	59	2	a	a	DET
taxlaw-6679	59	3	result	result	NOUN
taxlaw-6679	59	4	,	,	PUNCT
taxlaw-6679	59	5	the	the	DET
taxlaw-6679	59	6	2017	2017	NUM
taxlaw-6679	59	7	federal	federal	ADJ
taxlaw-6679	59	8	changes	change	NOUN
taxlaw-6679	59	9	provide	provide	VERB
taxlaw-6679	59	10	an	an	DET
taxlaw-6679	59	11	excellent	excellent	ADJ
taxlaw-6679	59	12	opportunity	opportunity	NOUN
taxlaw-6679	59	13	for	for	SCONJ
taxlaw-6679	59	14	a	a	DET
taxlaw-6679	59	15	real	real	ADJ
taxlaw-6679	59	16	world	world	NOUN
taxlaw-6679	59	17	look	look	VERB
taxlaw-6679	59	18	at	at	ADP
taxlaw-6679	59	19	how	how	SCONJ
taxlaw-6679	59	20	conformity	conformity	NOUN
taxlaw-6679	59	21	affects	affect	VERB
taxlaw-6679	59	22	state	state	NOUN
taxlaw-6679	59	23	individual	individual	ADJ
taxlaw-6679	59	24	income	income	NOUN
taxlaw-6679	59	25	tax	tax	NOUN
taxlaw-6679	59	26	systems	system	NOUN
taxlaw-6679	59	27	.	.	PUNCT
taxlaw-6679	60	1	7	7	NUM
taxlaw-6679	60	2	stark	stark	ADJ
taxlaw-6679	60	3	,	,	PUNCT
taxlaw-6679	60	4	supra	supra	ADJ
taxlaw-6679	60	5	note	note	NOUN
taxlaw-6679	60	6	4	4	NUM
taxlaw-6679	60	7	,	,	PUNCT
taxlaw-6679	60	8	at	at	ADP
taxlaw-6679	60	9	424	424	NUM
taxlaw-6679	60	10	-	-	SYM
taxlaw-6679	60	11	25	25	NUM
taxlaw-6679	60	12	.	.	NOUN
taxlaw-6679	60	13	8	8	NUM
taxlaw-6679	60	14	mason	mason	PROPN
taxlaw-6679	60	15	,	,	PUNCT
taxlaw-6679	60	16	supra	supra	PROPN
taxlaw-6679	60	17	note	note	PROPN
taxlaw-6679	60	18	4	4	NUM
taxlaw-6679	60	19	,	,	PUNCT
taxlaw-6679	60	20	at	at	ADP
taxlaw-6679	60	21	1325	1325	NUM
taxlaw-6679	60	22	-	-	SYM
taxlaw-6679	60	23	28	28	NUM
taxlaw-6679	60	24	.	.	PUNCT
taxlaw-6679	60	25	9	9	NUM
taxlaw-6679	60	26	see	see	VERB
taxlaw-6679	60	27	infra	infra	NOUN
taxlaw-6679	60	28	part	part	NOUN
taxlaw-6679	60	29	ii.b.i	ii.b.i	PROPN
taxlaw-6679	60	30	.	.	PUNCT
taxlaw-6679	61	1	10steven	10steven	NUM
taxlaw-6679	61	2	d.	d.	PROPN
taxlaw-6679	61	3	gold	gold	PROPN
taxlaw-6679	61	4	,	,	PUNCT
taxlaw-6679	61	5	the	the	DET
taxlaw-6679	61	6	state	state	NOUN
taxlaw-6679	61	7	government	government	NOUN
taxlaw-6679	61	8	response	response	NOUN
taxlaw-6679	61	9	to	to	ADP
taxlaw-6679	61	10	federal	federal	ADJ
taxlaw-6679	61	11	income	income	NOUN
taxlaw-6679	61	12	tax	tax	NOUN
taxlaw-6679	61	13	reform	reform	NOUN
taxlaw-6679	61	14	:	:	PUNCT
taxlaw-6679	61	15	indications	indication	NOUN
taxlaw-6679	61	16	from	from	ADP
taxlaw-6679	61	17	the	the	DET
taxlaw-6679	61	18	states	state	NOUN
taxlaw-6679	61	19	that	that	PRON
taxlaw-6679	61	20	completed	complete	VERB
taxlaw-6679	61	21	their	their	PRON
taxlaw-6679	61	22	work	work	NOUN
taxlaw-6679	61	23	early	early	ADV
taxlaw-6679	61	24	,	,	PUNCT
taxlaw-6679	61	25	40	40	NUM
taxlaw-6679	61	26	nat’l	nat’l	NOUN
taxlaw-6679	61	27	tax	tax	NOUN
taxlaw-6679	61	28	j.	j.	PROPN
taxlaw-6679	61	29	431	431	NUM
taxlaw-6679	61	30	,	,	PUNCT
taxlaw-6679	61	31	438	438	NUM
taxlaw-6679	61	32	-	-	SYM
taxlaw-6679	61	33	442	442	NUM
taxlaw-6679	61	34	(	(	PUNCT
taxlaw-6679	61	35	1987	1987	NUM
taxlaw-6679	61	36	)	)	PUNCT
taxlaw-6679	61	37	;	;	PUNCT
taxlaw-6679	61	38	helen	helen	PROPN
taxlaw-6679	61	39	f.	f.	PROPN
taxlaw-6679	61	40	ladd	ladd	PROPN
taxlaw-6679	61	41	,	,	PUNCT
taxlaw-6679	61	42	state	state	NOUN
taxlaw-6679	61	43	responses	response	NOUN
taxlaw-6679	61	44	to	to	ADP
taxlaw-6679	61	45	the	the	DET
taxlaw-6679	61	46	tra86	tra86	PROPN
taxlaw-6679	61	47	revenue	revenue	NOUN
taxlaw-6679	61	48	windfalls	windfall	NOUN
taxlaw-6679	61	49	:	:	PUNCT
taxlaw-6679	61	50	a	a	DET
taxlaw-6679	61	51	new	new	ADJ
taxlaw-6679	61	52	test	test	NOUN
taxlaw-6679	61	53	of	of	ADP
taxlaw-6679	61	54	the	the	DET
taxlaw-6679	61	55	flypaper	flypaper	ADJ
taxlaw-6679	61	56	effect	effect	NOUN
taxlaw-6679	61	57	,	,	PUNCT
taxlaw-6679	61	58	12	12	NUM
taxlaw-6679	61	59	j.	j.	PROPN
taxlaw-6679	61	60	pol’y	pol’y	NOUN
taxlaw-6679	61	61	analysis	analysis	NOUN
taxlaw-6679	61	62	&	&	CCONJ
taxlaw-6679	61	63	mgmt	mgmt	PROPN
taxlaw-6679	61	64	.	.	PROPN
taxlaw-6679	61	65	82	82	NUM
taxlaw-6679	61	66	,	,	PUNCT
taxlaw-6679	61	67	83	83	NUM
taxlaw-6679	61	68	(	(	PUNCT
taxlaw-6679	61	69	1993	1993	NUM
taxlaw-6679	61	70	)	)	PUNCT
taxlaw-6679	61	71	.	.	PUNCT
taxlaw-6679	62	1	2019	2019	NUM
taxlaw-6679	62	2	]	]	PUNCT
taxlaw-6679	62	3	state	state	NOUN
taxlaw-6679	62	4	individual	individual	ADJ
taxlaw-6679	62	5	income	income	NOUN
taxlaw-6679	62	6	tax	tax	NOUN
taxlaw-6679	62	7	conformity	conformity	NOUN
taxlaw-6679	62	8	in	in	ADP
taxlaw-6679	62	9	practice	practice	NOUN
taxlaw-6679	62	10	:	:	PUNCT
taxlaw-6679	62	11	evidence	evidence	NOUN
taxlaw-6679	62	12	from	from	ADP
taxlaw-6679	62	13	the	the	DET
taxlaw-6679	62	14	tax	tax	NOUN
taxlaw-6679	62	15	cuts	cut	NOUN
taxlaw-6679	62	16	&	&	CCONJ
taxlaw-6679	62	17	jobs	job	NOUN
taxlaw-6679	62	18	act	act	VERB
taxlaw-6679	62	19	61	61	NUM
taxlaw-6679	62	20	in	in	ADP
taxlaw-6679	62	21	contrast	contrast	NOUN
taxlaw-6679	62	22	to	to	ADP
taxlaw-6679	62	23	an	an	DET
taxlaw-6679	62	24	earlier	early	ADJ
taxlaw-6679	62	25	study	study	NOUN
taxlaw-6679	62	26	,	,	PUNCT
taxlaw-6679	62	27	the	the	DET
taxlaw-6679	62	28	findings	finding	NOUN
taxlaw-6679	62	29	show	show	VERB
taxlaw-6679	62	30	a	a	DET
taxlaw-6679	62	31	stark	stark	ADJ
taxlaw-6679	62	32	difference	difference	NOUN
taxlaw-6679	62	33	in	in	ADP
taxlaw-6679	62	34	the	the	DET
taxlaw-6679	62	35	response	response	NOUN
taxlaw-6679	62	36	of	of	ADP
taxlaw-6679	62	37	static	static	ADJ
taxlaw-6679	62	38	versus	versus	ADP
taxlaw-6679	62	39	dynamic	dynamic	ADJ
taxlaw-6679	62	40	conformity	conformity	NOUN
taxlaw-6679	62	41	states	state	NOUN
taxlaw-6679	62	42	.	.	PUNCT
taxlaw-6679	63	1	each	each	PRON
taxlaw-6679	63	2	of	of	ADP
taxlaw-6679	63	3	the	the	DET
taxlaw-6679	63	4	dynamic	dynamic	ADJ
taxlaw-6679	63	5	conformity	conformity	NOUN
taxlaw-6679	63	6	states	state	NOUN
taxlaw-6679	63	7	remained	remain	VERB
taxlaw-6679	63	8	in	in	ADP
taxlaw-6679	63	9	tight	tight	ADJ
taxlaw-6679	63	10	conformity	conformity	NOUN
taxlaw-6679	63	11	with	with	ADP
taxlaw-6679	63	12	federal	federal	ADJ
taxlaw-6679	63	13	law	law	NOUN
taxlaw-6679	63	14	,	,	PUNCT
taxlaw-6679	63	15	thereby	thereby	ADV
taxlaw-6679	63	16	allowing	allow	VERB
taxlaw-6679	63	17	federal	federal	ADJ
taxlaw-6679	63	18	changes	change	NOUN
taxlaw-6679	63	19	to	to	PART
taxlaw-6679	63	20	increase	increase	VERB
taxlaw-6679	63	21	state	state	NOUN
taxlaw-6679	63	22	taxes	taxis	NOUN
taxlaw-6679	63	23	and	and	CCONJ
taxlaw-6679	63	24	change	change	VERB
taxlaw-6679	63	25	the	the	DET
taxlaw-6679	63	26	relative	relative	ADJ
taxlaw-6679	63	27	distribution	distribution	NOUN
taxlaw-6679	63	28	of	of	ADP
taxlaw-6679	63	29	state	state	NOUN
taxlaw-6679	63	30	tax	tax	NOUN
taxlaw-6679	63	31	burdens	burden	NOUN
taxlaw-6679	63	32	,	,	PUNCT
taxlaw-6679	63	33	while	while	SCONJ
taxlaw-6679	63	34	each	each	PRON
taxlaw-6679	63	35	of	of	ADP
taxlaw-6679	63	36	the	the	DET
taxlaw-6679	63	37	static	static	ADJ
taxlaw-6679	63	38	conformity	conformity	NOUN
taxlaw-6679	63	39	states	state	NOUN
taxlaw-6679	63	40	made	make	VERB
taxlaw-6679	63	41	changes	change	NOUN
taxlaw-6679	63	42	to	to	ADP
taxlaw-6679	63	43	their	their	PRON
taxlaw-6679	63	44	state	state	NOUN
taxlaw-6679	63	45	individual	individual	ADJ
taxlaw-6679	63	46	income	income	NOUN
taxlaw-6679	63	47	tax	tax	NOUN
taxlaw-6679	63	48	in	in	ADP
taxlaw-6679	63	49	order	order	NOUN
taxlaw-6679	63	50	to	to	PART
taxlaw-6679	63	51	keep	keep	VERB
taxlaw-6679	63	52	state	state	NOUN
taxlaw-6679	63	53	tax	tax	NOUN
taxlaw-6679	63	54	collections	collection	NOUN
taxlaw-6679	63	55	at	at	ADP
taxlaw-6679	63	56	pre	pre	ADJ
taxlaw-6679	63	57	-	-	ADJ
taxlaw-6679	63	58	tcja	tcja	ADJ
taxlaw-6679	63	59	levels.11	levels.11	NOUN
taxlaw-6679	63	60	in	in	ADP
taxlaw-6679	63	61	addition	addition	NOUN
taxlaw-6679	63	62	,	,	PUNCT
taxlaw-6679	63	63	each	each	PRON
taxlaw-6679	63	64	of	of	ADP
taxlaw-6679	63	65	the	the	DET
taxlaw-6679	63	66	static	static	ADJ
taxlaw-6679	63	67	conformity	conformity	NOUN
taxlaw-6679	63	68	states	state	NOUN
taxlaw-6679	63	69	also	also	ADV
taxlaw-6679	63	70	attempted	attempt	VERB
taxlaw-6679	63	71	to	to	PART
taxlaw-6679	63	72	prevent	prevent	VERB
taxlaw-6679	63	73	the	the	DET
taxlaw-6679	63	74	tcja	tcja	NOUN
taxlaw-6679	63	75	from	from	ADP
taxlaw-6679	63	76	raising	raise	VERB
taxlaw-6679	63	77	taxes	taxis	NOUN
taxlaw-6679	63	78	for	for	ADP
taxlaw-6679	63	79	families	family	NOUN
taxlaw-6679	63	80	by	by	ADP
taxlaw-6679	63	81	adding	add	VERB
taxlaw-6679	63	82	back	back	ADP
taxlaw-6679	63	83	a	a	DET
taxlaw-6679	63	84	state	state	NOUN
taxlaw-6679	63	85	tax	tax	NOUN
taxlaw-6679	63	86	adjustment	adjustment	NOUN
taxlaw-6679	63	87	based	base	VERB
taxlaw-6679	63	88	on	on	ADP
taxlaw-6679	63	89	family	family	NOUN
taxlaw-6679	63	90	size	size	NOUN
taxlaw-6679	63	91	.	.	PUNCT
taxlaw-6679	64	1	some	some	PRON
taxlaw-6679	64	2	of	of	ADP
taxlaw-6679	64	3	these	these	DET
taxlaw-6679	64	4	findings	finding	NOUN
taxlaw-6679	64	5	are	be	AUX
taxlaw-6679	64	6	troubling	troubling	ADJ
taxlaw-6679	64	7	.	.	PUNCT
taxlaw-6679	65	1	if	if	SCONJ
taxlaw-6679	65	2	state	state	NOUN
taxlaw-6679	65	3	legislators	legislator	NOUN
taxlaw-6679	65	4	would	would	AUX
taxlaw-6679	65	5	not	not	PART
taxlaw-6679	65	6	have	have	AUX
taxlaw-6679	65	7	affirmatively	affirmatively	ADV
taxlaw-6679	65	8	voted	vote	VERB
taxlaw-6679	65	9	for	for	ADP
taxlaw-6679	65	10	a	a	DET
taxlaw-6679	65	11	bill	bill	NOUN
taxlaw-6679	65	12	that	that	PRON
taxlaw-6679	65	13	increased	increase	VERB
taxlaw-6679	65	14	state	state	NOUN
taxlaw-6679	65	15	taxes	taxis	NOUN
taxlaw-6679	65	16	and	and	CCONJ
taxlaw-6679	65	17	imposed	impose	VERB
taxlaw-6679	65	18	relatively	relatively	ADV
taxlaw-6679	65	19	higher	high	ADJ
taxlaw-6679	65	20	taxes	taxis	NOUN
taxlaw-6679	65	21	on	on	ADP
taxlaw-6679	65	22	large	large	ADJ
taxlaw-6679	65	23	families	family	NOUN
taxlaw-6679	65	24	,	,	PUNCT
taxlaw-6679	65	25	the	the	DET
taxlaw-6679	65	26	same	same	ADJ
taxlaw-6679	65	27	result	result	NOUN
taxlaw-6679	65	28	should	should	AUX
taxlaw-6679	65	29	not	not	PART
taxlaw-6679	65	30	have	have	AUX
taxlaw-6679	65	31	occurred	occur	VERB
taxlaw-6679	65	32	as	as	ADP
taxlaw-6679	65	33	a	a	DET
taxlaw-6679	65	34	result	result	NOUN
taxlaw-6679	65	35	of	of	ADP
taxlaw-6679	65	36	dynamic	dynamic	ADJ
taxlaw-6679	65	37	conformity	conformity	NOUN
taxlaw-6679	65	38	.	.	PUNCT
taxlaw-6679	66	1	additionally	additionally	ADV
taxlaw-6679	66	2	,	,	PUNCT
taxlaw-6679	66	3	even	even	ADV
taxlaw-6679	66	4	in	in	ADP
taxlaw-6679	66	5	states	state	NOUN
taxlaw-6679	66	6	that	that	PRON
taxlaw-6679	66	7	appeared	appear	VERB
taxlaw-6679	66	8	to	to	PART
taxlaw-6679	66	9	respond	respond	VERB
taxlaw-6679	66	10	rationally	rationally	ADV
taxlaw-6679	66	11	to	to	ADP
taxlaw-6679	66	12	conformity	conformity	NOUN
taxlaw-6679	66	13	by	by	ADP
taxlaw-6679	66	14	trying	try	VERB
taxlaw-6679	66	15	to	to	PART
taxlaw-6679	66	16	preserve	preserve	VERB
taxlaw-6679	66	17	the	the	DET
taxlaw-6679	66	18	status	status	NOUN
taxlaw-6679	66	19	quo	quo	NOUN
taxlaw-6679	66	20	,	,	PUNCT
taxlaw-6679	66	21	they	they	PRON
taxlaw-6679	66	22	did	do	VERB
taxlaw-6679	66	23	so	so	ADV
taxlaw-6679	66	24	under	under	ADP
taxlaw-6679	66	25	significant	significant	ADJ
taxlaw-6679	66	26	time	time	NOUN
taxlaw-6679	66	27	pressure	pressure	NOUN
taxlaw-6679	66	28	and	and	CCONJ
taxlaw-6679	66	29	in	in	ADP
taxlaw-6679	66	30	many	many	ADJ
taxlaw-6679	66	31	cases	case	NOUN
taxlaw-6679	66	32	without	without	ADP
taxlaw-6679	66	33	robust	robust	ADJ
taxlaw-6679	66	34	information	information	NOUN
taxlaw-6679	66	35	and	and	CCONJ
taxlaw-6679	66	36	analyses	analysis	NOUN
taxlaw-6679	66	37	.	.	PUNCT
taxlaw-6679	67	1	while	while	SCONJ
taxlaw-6679	67	2	the	the	DET
taxlaw-6679	67	3	sample	sample	NOUN
taxlaw-6679	67	4	presented	present	VERB
taxlaw-6679	67	5	in	in	ADP
taxlaw-6679	67	6	this	this	DET
taxlaw-6679	67	7	article	article	NOUN
taxlaw-6679	67	8	is	be	AUX
taxlaw-6679	67	9	small	small	ADJ
taxlaw-6679	67	10	,	,	PUNCT
taxlaw-6679	67	11	it	it	PRON
taxlaw-6679	67	12	suggests	suggest	VERB
taxlaw-6679	67	13	that	that	SCONJ
taxlaw-6679	67	14	state	state	NOUN
taxlaw-6679	67	15	tax	tax	NOUN
taxlaw-6679	67	16	conformity	conformity	NOUN
taxlaw-6679	67	17	–	–	PUNCT
taxlaw-6679	67	18	or	or	CCONJ
taxlaw-6679	67	19	at	at	ADP
taxlaw-6679	67	20	least	least	ADJ
taxlaw-6679	67	21	tight	tight	ADJ
taxlaw-6679	67	22	conformity	conformity	NOUN
taxlaw-6679	67	23	that	that	PRON
taxlaw-6679	67	24	incorporates	incorporate	VERB
taxlaw-6679	67	25	nearly	nearly	ADV
taxlaw-6679	67	26	all	all	PRON
taxlaw-6679	67	27	of	of	ADP
taxlaw-6679	67	28	the	the	DET
taxlaw-6679	67	29	federal	federal	ADJ
taxlaw-6679	67	30	individual	individual	ADJ
taxlaw-6679	67	31	income	income	NOUN
taxlaw-6679	67	32	tax	tax	NOUN
taxlaw-6679	67	33	–	–	PUNCT
taxlaw-6679	67	34	may	may	AUX
taxlaw-6679	67	35	work	work	VERB
taxlaw-6679	67	36	against	against	ADP
taxlaw-6679	67	37	state	state	NOUN
taxlaw-6679	67	38	tax	tax	NOUN
taxlaw-6679	67	39	policy	policy	NOUN
taxlaw-6679	67	40	goals	goal	NOUN
taxlaw-6679	67	41	.	.	PUNCT
taxlaw-6679	68	1	the	the	DET
taxlaw-6679	68	2	article	article	NOUN
taxlaw-6679	68	3	begins	begin	VERB
taxlaw-6679	68	4	in	in	ADP
taxlaw-6679	68	5	part	part	NOUN
taxlaw-6679	68	6	i	i	PRON
taxlaw-6679	68	7	by	by	ADP
taxlaw-6679	68	8	providing	provide	VERB
taxlaw-6679	68	9	an	an	DET
taxlaw-6679	68	10	overview	overview	NOUN
taxlaw-6679	68	11	of	of	ADP
taxlaw-6679	68	12	state	state	NOUN
taxlaw-6679	68	13	individual	individual	ADJ
taxlaw-6679	68	14	income	income	NOUN
taxlaw-6679	68	15	tax	tax	NOUN
taxlaw-6679	68	16	,	,	PUNCT
taxlaw-6679	68	17	and	and	CCONJ
taxlaw-6679	68	18	a	a	DET
taxlaw-6679	68	19	short	short	ADJ
taxlaw-6679	68	20	summary	summary	NOUN
taxlaw-6679	68	21	of	of	ADP
taxlaw-6679	68	22	the	the	DET
taxlaw-6679	68	23	existing	exist	VERB
taxlaw-6679	68	24	theoretical	theoretical	ADJ
taxlaw-6679	68	25	literature	literature	NOUN
taxlaw-6679	68	26	on	on	ADP
taxlaw-6679	68	27	the	the	DET
taxlaw-6679	68	28	advantages	advantage	NOUN
taxlaw-6679	68	29	and	and	CCONJ
taxlaw-6679	68	30	disadvantages	disadvantage	NOUN
taxlaw-6679	68	31	of	of	ADP
taxlaw-6679	68	32	conformity	conformity	NOUN
taxlaw-6679	68	33	.	.	PUNCT
taxlaw-6679	69	1	part	part	NOUN
taxlaw-6679	69	2	ii	ii	PROPN
taxlaw-6679	69	3	shifts	shift	NOUN
taxlaw-6679	69	4	from	from	ADP
taxlaw-6679	69	5	theory	theory	NOUN
taxlaw-6679	69	6	to	to	ADP
taxlaw-6679	69	7	practice	practice	NOUN
taxlaw-6679	69	8	,	,	PUNCT
taxlaw-6679	69	9	examining	examine	VERB
taxlaw-6679	69	10	how	how	SCONJ
taxlaw-6679	69	11	states	state	NOUN
taxlaw-6679	69	12	have	have	AUX
taxlaw-6679	69	13	responded	respond	VERB
taxlaw-6679	69	14	to	to	ADP
taxlaw-6679	69	15	major	major	ADJ
taxlaw-6679	69	16	changes	change	NOUN
taxlaw-6679	69	17	in	in	ADP
taxlaw-6679	69	18	the	the	DET
taxlaw-6679	69	19	federal	federal	ADJ
taxlaw-6679	69	20	individual	individual	ADJ
taxlaw-6679	69	21	income	income	NOUN
taxlaw-6679	69	22	tax	tax	NOUN
taxlaw-6679	69	23	code	code	NOUN
taxlaw-6679	69	24	.	.	PUNCT
taxlaw-6679	70	1	it	it	PRON
taxlaw-6679	70	2	first	first	ADV
taxlaw-6679	70	3	reviews	review	VERB
taxlaw-6679	70	4	the	the	DET
taxlaw-6679	70	5	existing	exist	VERB
taxlaw-6679	70	6	literature	literature	NOUN
taxlaw-6679	70	7	on	on	ADP
taxlaw-6679	70	8	state	state	NOUN
taxlaw-6679	70	9	responses	response	NOUN
taxlaw-6679	70	10	to	to	ADP
taxlaw-6679	70	11	prior	prior	ADJ
taxlaw-6679	70	12	federal	federal	ADJ
taxlaw-6679	70	13	changes	change	NOUN
taxlaw-6679	70	14	before	before	ADP
taxlaw-6679	70	15	examining	examine	VERB
taxlaw-6679	70	16	how	how	SCONJ
taxlaw-6679	70	17	those	those	DET
taxlaw-6679	70	18	states	state	NOUN
taxlaw-6679	70	19	that	that	PRON
taxlaw-6679	70	20	were	be	AUX
taxlaw-6679	70	21	in	in	ADP
taxlaw-6679	70	22	tightest	tight	ADJ
taxlaw-6679	70	23	conformity	conformity	NOUN
taxlaw-6679	70	24	with	with	ADP
taxlaw-6679	70	25	federal	federal	ADJ
taxlaw-6679	70	26	tax	tax	NOUN
taxlaw-6679	70	27	law	law	NOUN
taxlaw-6679	70	28	responded	respond	VERB
taxlaw-6679	70	29	to	to	ADP
taxlaw-6679	70	30	the	the	DET
taxlaw-6679	70	31	tcja	tcja	NOUN
taxlaw-6679	70	32	’s	’s	PART
taxlaw-6679	70	33	individual	individual	ADJ
taxlaw-6679	70	34	income	income	NOUN
taxlaw-6679	70	35	tax	tax	NOUN
taxlaw-6679	70	36	provisions	provision	NOUN
taxlaw-6679	70	37	.	.	PUNCT
taxlaw-6679	71	1	part	part	NOUN
taxlaw-6679	71	2	iii	iii	PROPN
taxlaw-6679	71	3	concludes	conclude	VERB
taxlaw-6679	71	4	with	with	ADP
taxlaw-6679	71	5	some	some	DET
taxlaw-6679	71	6	initial	initial	ADJ
taxlaw-6679	71	7	suggestions	suggestion	NOUN
taxlaw-6679	71	8	for	for	ADP
taxlaw-6679	71	9	a	a	DET
taxlaw-6679	71	10	path	path	NOUN
taxlaw-6679	71	11	forward	forward	ADV
taxlaw-6679	71	12	for	for	ADP
taxlaw-6679	71	13	states	state	NOUN
taxlaw-6679	71	14	that	that	PRON
taxlaw-6679	71	15	want	want	VERB
taxlaw-6679	71	16	to	to	PART
taxlaw-6679	71	17	break	break	VERB
taxlaw-6679	71	18	free	free	ADJ
taxlaw-6679	71	19	from	from	ADP
taxlaw-6679	71	20	conformity	conformity	NOUN
taxlaw-6679	71	21	,	,	PUNCT
taxlaw-6679	71	22	yet	yet	ADV
taxlaw-6679	71	23	achieve	achieve	VERB
taxlaw-6679	71	24	a	a	DET
taxlaw-6679	71	25	simple	simple	ADJ
taxlaw-6679	71	26	and	and	CCONJ
taxlaw-6679	71	27	efficient	efficient	ADJ
taxlaw-6679	71	28	individual	individual	ADJ
taxlaw-6679	71	29	income	income	NOUN
taxlaw-6679	71	30	tax	tax	NOUN
taxlaw-6679	71	31	system	system	NOUN
taxlaw-6679	71	32	that	that	PRON
taxlaw-6679	71	33	enhances	enhance	VERB
taxlaw-6679	71	34	taxpayers	taxpayer	NOUN
taxlaw-6679	71	35	’	’	PART
taxlaw-6679	71	36	relationship	relationship	NOUN
taxlaw-6679	71	37	with	with	ADP
taxlaw-6679	71	38	the	the	DET
taxlaw-6679	71	39	state	state	NOUN
taxlaw-6679	71	40	.	.	PUNCT
taxlaw-6679	72	1	i.	i.	PROPN
taxlaw-6679	72	2	state	state	PROPN
taxlaw-6679	72	3	individual	individual	ADJ
taxlaw-6679	72	4	income	income	NOUN
taxlaw-6679	72	5	tax	tax	NOUN
taxlaw-6679	72	6	and	and	CCONJ
taxlaw-6679	72	7	the	the	DET
taxlaw-6679	72	8	advantages	advantage	NOUN
taxlaw-6679	72	9	and	and	CCONJ
taxlaw-6679	72	10	disadvantages	disadvantage	NOUN
taxlaw-6679	72	11	of	of	ADP
taxlaw-6679	72	12	state	state	NOUN
taxlaw-6679	72	13	tax	tax	NOUN
taxlaw-6679	72	14	conformity	conformity	NOUN
taxlaw-6679	72	15	a.	a.	NOUN
taxlaw-6679	72	16	the	the	DET
taxlaw-6679	72	17	state	state	NOUN
taxlaw-6679	72	18	of	of	ADP
taxlaw-6679	72	19	state	state	PROPN
taxlaw-6679	72	20	individual	individual	ADJ
taxlaw-6679	72	21	income	income	NOUN
taxlaw-6679	72	22	tax	tax	NOUN
taxlaw-6679	72	23	this	this	DET
taxlaw-6679	72	24	article	article	NOUN
taxlaw-6679	72	25	focuses	focus	VERB
taxlaw-6679	72	26	on	on	ADP
taxlaw-6679	72	27	state	state	NOUN
taxlaw-6679	72	28	individual	individual	ADJ
taxlaw-6679	72	29	income	income	NOUN
taxlaw-6679	72	30	tax	tax	NOUN
taxlaw-6679	72	31	.	.	PUNCT
taxlaw-6679	73	1	while	while	SCONJ
taxlaw-6679	73	2	much	much	ADV
taxlaw-6679	73	3	more	more	ADJ
taxlaw-6679	73	4	attention	attention	NOUN
taxlaw-6679	73	5	is	be	AUX
taxlaw-6679	73	6	given	give	VERB
taxlaw-6679	73	7	to	to	AUX
taxlaw-6679	73	8	state	state	VERB
taxlaw-6679	73	9	corporate	corporate	ADJ
taxlaw-6679	73	10	income	income	NOUN
taxlaw-6679	73	11	taxes	taxis	NOUN
taxlaw-6679	73	12	in	in	ADP
taxlaw-6679	73	13	the	the	DET
taxlaw-6679	73	14	existing	exist	VERB
taxlaw-6679	73	15	scholarly	scholarly	ADJ
taxlaw-6679	73	16	literature	literature	NOUN
taxlaw-6679	73	17	,	,	PUNCT
taxlaw-6679	73	18	state	state	NOUN
taxlaw-6679	73	19	individual	individual	ADJ
taxlaw-6679	73	20	income	income	NOUN
taxlaw-6679	73	21	tax	tax	NOUN
taxlaw-6679	73	22	has	have	VERB
taxlaw-6679	73	23	a	a	DET
taxlaw-6679	73	24	profound	profound	ADJ
taxlaw-6679	73	25	impact	impact	NOUN
taxlaw-6679	73	26	on	on	ADP
taxlaw-6679	73	27	ordinary	ordinary	ADJ
taxlaw-6679	73	28	citizens	citizen	NOUN
taxlaw-6679	73	29	and	and	CCONJ
taxlaw-6679	73	30	their	their	PRON
taxlaw-6679	73	31	experience	experience	NOUN
taxlaw-6679	73	32	of	of	ADP
taxlaw-6679	73	33	state	state	NOUN
taxlaw-6679	73	34	government	government	NOUN
taxlaw-6679	73	35	,	,	PUNCT
taxlaw-6679	73	36	and	and	CCONJ
taxlaw-6679	73	37	is	be	AUX
taxlaw-6679	73	38	a	a	DET
taxlaw-6679	73	39	much	much	ADV
taxlaw-6679	73	40	more	more	ADJ
taxlaw-6679	73	41	11	11	NUM
taxlaw-6679	73	42	my	my	PRON
taxlaw-6679	73	43	research	research	NOUN
taxlaw-6679	73	44	found	find	VERB
taxlaw-6679	73	45	only	only	ADV
taxlaw-6679	73	46	a	a	DET
taxlaw-6679	73	47	single	single	ADJ
taxlaw-6679	73	48	study	study	NOUN
taxlaw-6679	73	49	examining	examine	VERB
taxlaw-6679	73	50	the	the	DET
taxlaw-6679	73	51	impact	impact	NOUN
taxlaw-6679	73	52	of	of	ADP
taxlaw-6679	73	53	static	static	ADJ
taxlaw-6679	73	54	versus	versus	ADP
taxlaw-6679	73	55	dynamic	dynamic	ADJ
taxlaw-6679	73	56	conformity	conformity	NOUN
taxlaw-6679	73	57	.	.	PUNCT
taxlaw-6679	74	1	that	that	DET
taxlaw-6679	74	2	study	study	NOUN
taxlaw-6679	74	3	found	find	VERB
taxlaw-6679	74	4	no	no	DET
taxlaw-6679	74	5	statistically	statistically	ADV
taxlaw-6679	74	6	significant	significant	ADJ
taxlaw-6679	74	7	difference	difference	NOUN
taxlaw-6679	74	8	between	between	ADP
taxlaw-6679	74	9	these	these	DET
taxlaw-6679	74	10	two	two	NUM
taxlaw-6679	74	11	models	model	NOUN
taxlaw-6679	74	12	of	of	ADP
taxlaw-6679	74	13	conformity	conformity	NOUN
taxlaw-6679	74	14	with	with	ADP
taxlaw-6679	74	15	respect	respect	NOUN
taxlaw-6679	74	16	to	to	ADP
taxlaw-6679	74	17	decisions	decision	NOUN
taxlaw-6679	74	18	to	to	ADP
taxlaw-6679	74	19	either	either	CCONJ
taxlaw-6679	74	20	conform	conform	VERB
taxlaw-6679	74	21	or	or	CCONJ
taxlaw-6679	74	22	decouple	decouple	VERB
taxlaw-6679	74	23	from	from	ADP
taxlaw-6679	74	24	federal	federal	ADJ
taxlaw-6679	74	25	law	law	NOUN
taxlaw-6679	74	26	,	,	PUNCT
taxlaw-6679	74	27	despite	despite	SCONJ
taxlaw-6679	74	28	hypotheses	hypothesis	NOUN
taxlaw-6679	74	29	that	that	SCONJ
taxlaw-6679	74	30	dynamic	dynamic	ADJ
taxlaw-6679	74	31	conformity	conformity	NOUN
taxlaw-6679	74	32	would	would	AUX
taxlaw-6679	74	33	lead	lead	VERB
taxlaw-6679	74	34	to	to	ADP
taxlaw-6679	74	35	a	a	DET
taxlaw-6679	74	36	greater	great	ADJ
taxlaw-6679	74	37	likelihood	likelihood	NOUN
taxlaw-6679	74	38	to	to	PART
taxlaw-6679	74	39	conform	conform	VERB
taxlaw-6679	74	40	to	to	ADP
taxlaw-6679	74	41	federal	federal	ADJ
taxlaw-6679	74	42	changes	change	NOUN
taxlaw-6679	74	43	.	.	PUNCT
taxlaw-6679	75	1	see	see	VERB
taxlaw-6679	75	2	michaele	michaele	PROPN
taxlaw-6679	75	3	morrow	morrow	PROPN
taxlaw-6679	75	4	&	&	CCONJ
taxlaw-6679	75	5	robert	robert	PROPN
taxlaw-6679	75	6	ricketts	ricketts	PROPN
taxlaw-6679	75	7	,	,	PUNCT
taxlaw-6679	75	8	state	state	NOUN
taxlaw-6679	75	9	conformity	conformity	NOUN
taxlaw-6679	75	10	with	with	ADP
taxlaw-6679	75	11	federal	federal	ADJ
taxlaw-6679	75	12	tax	tax	NOUN
taxlaw-6679	75	13	changes	change	NOUN
taxlaw-6679	75	14	,	,	PUNCT
taxlaw-6679	75	15	32	32	NUM
taxlaw-6679	75	16	j.	j.	PROPN
taxlaw-6679	75	17	am	am	PROPN
taxlaw-6679	75	18	.	.	PUNCT
taxlaw-6679	76	1	tax’n	tax’n	NUM
taxlaw-6679	76	2	ass’n	ass’n	NUM
taxlaw-6679	76	3	27	27	NUM
taxlaw-6679	76	4	,	,	PUNCT
taxlaw-6679	76	5	29	29	NUM
taxlaw-6679	76	6	(	(	PUNCT
taxlaw-6679	76	7	2010	2010	NUM
taxlaw-6679	76	8	)	)	PUNCT
taxlaw-6679	76	9	.	.	PUNCT
taxlaw-6679	77	1	[	[	X
taxlaw-6679	77	2	vol.11:1	vol.11:1	PROPN
taxlaw-6679	77	3	columbia	columbia	PROPN
taxlaw-6679	77	4	journal	journal	PROPN
taxlaw-6679	77	5	of	of	ADP
taxlaw-6679	77	6	tax	tax	NOUN
taxlaw-6679	77	7	law	law	NOUN
taxlaw-6679	77	8	62	62	NUM
taxlaw-6679	77	9	significant	significant	ADJ
taxlaw-6679	77	10	source	source	NOUN
taxlaw-6679	77	11	of	of	ADP
taxlaw-6679	77	12	state	state	NOUN
taxlaw-6679	77	13	revenue	revenue	NOUN
taxlaw-6679	77	14	than	than	ADP
taxlaw-6679	77	15	its	its	PRON
taxlaw-6679	77	16	corporate	corporate	ADJ
taxlaw-6679	77	17	counterpart	counterpart	NOUN
taxlaw-6679	77	18	.	.	PUNCT
taxlaw-6679	78	1	forty	forty	NUM
taxlaw-6679	78	2	-	-	PUNCT
taxlaw-6679	78	3	one	one	NUM
taxlaw-6679	78	4	states	state	NOUN
taxlaw-6679	78	5	and	and	CCONJ
taxlaw-6679	78	6	the	the	DET
taxlaw-6679	78	7	district	district	NOUN
taxlaw-6679	78	8	of	of	ADP
taxlaw-6679	78	9	colombia	colombia	PROPN
taxlaw-6679	78	10	currently	currently	ADV
taxlaw-6679	78	11	impose	impose	VERB
taxlaw-6679	78	12	a	a	DET
taxlaw-6679	78	13	broad	broad	ADV
taxlaw-6679	78	14	-	-	PUNCT
taxlaw-6679	78	15	based	base	VERB
taxlaw-6679	78	16	individual	individual	ADJ
taxlaw-6679	78	17	income	income	NOUN
taxlaw-6679	78	18	tax	tax	NOUN
taxlaw-6679	78	19	,	,	PUNCT
taxlaw-6679	78	20	12	12	NUM
taxlaw-6679	78	21	and	and	CCONJ
taxlaw-6679	78	22	the	the	DET
taxlaw-6679	78	23	revenue	revenue	NOUN
taxlaw-6679	78	24	from	from	ADP
taxlaw-6679	78	25	individual	individual	ADJ
taxlaw-6679	78	26	income	income	NOUN
taxlaw-6679	78	27	taxes	taxis	NOUN
taxlaw-6679	78	28	is	be	AUX
taxlaw-6679	78	29	,	,	PUNCT
taxlaw-6679	78	30	on	on	ADP
taxlaw-6679	78	31	average	average	ADJ
taxlaw-6679	78	32	,	,	PUNCT
taxlaw-6679	78	33	37	37	NUM
taxlaw-6679	78	34	%	%	NOUN
taxlaw-6679	78	35	of	of	ADP
taxlaw-6679	78	36	all	all	DET
taxlaw-6679	78	37	tax	tax	NOUN
taxlaw-6679	78	38	collections	collection	NOUN
taxlaw-6679	78	39	and	and	CCONJ
taxlaw-6679	78	40	27	27	NUM
taxlaw-6679	78	41	%	%	NOUN
taxlaw-6679	78	42	of	of	ADP
taxlaw-6679	78	43	a	a	DET
taxlaw-6679	78	44	state	state	NOUN
taxlaw-6679	78	45	’s	’s	PART
taxlaw-6679	78	46	total	total	ADJ
taxlaw-6679	78	47	general	general	ADJ
taxlaw-6679	78	48	revenue.13	revenue.13	NOUN
taxlaw-6679	78	49	state	state	NOUN
taxlaw-6679	78	50	corporate	corporate	ADJ
taxlaw-6679	78	51	income	income	NOUN
taxlaw-6679	78	52	taxes	taxis	NOUN
taxlaw-6679	78	53	,	,	PUNCT
taxlaw-6679	78	54	by	by	ADP
taxlaw-6679	78	55	contrast	contrast	NOUN
taxlaw-6679	78	56	,	,	PUNCT
taxlaw-6679	78	57	account	account	VERB
taxlaw-6679	78	58	for	for	ADP
taxlaw-6679	78	59	only	only	ADV
taxlaw-6679	78	60	5	5	NUM
taxlaw-6679	78	61	%	%	NOUN
taxlaw-6679	78	62	of	of	ADP
taxlaw-6679	78	63	states	state	NOUN
taxlaw-6679	78	64	’	'	PUNCT
taxlaw-6679	78	65	tax	tax	NOUN
taxlaw-6679	78	66	collections	collection	NOUN
taxlaw-6679	78	67	and	and	CCONJ
taxlaw-6679	78	68	3.6	3.6	NUM
taxlaw-6679	78	69	%	%	NOUN
taxlaw-6679	78	70	of	of	ADP
taxlaw-6679	78	71	states	state	NOUN
taxlaw-6679	78	72	’	'	PUNCT
taxlaw-6679	78	73	general	general	ADJ
taxlaw-6679	78	74	revenue.14	revenue.14	NOUN
taxlaw-6679	78	75	there	there	PRON
taxlaw-6679	78	76	is	be	VERB
taxlaw-6679	78	77	significant	significant	ADJ
taxlaw-6679	78	78	variation	variation	NOUN
taxlaw-6679	78	79	among	among	ADP
taxlaw-6679	78	80	the	the	DET
taxlaw-6679	78	81	states	state	NOUN
taxlaw-6679	78	82	with	with	ADP
taxlaw-6679	78	83	respect	respect	NOUN
taxlaw-6679	78	84	to	to	ADP
taxlaw-6679	78	85	top	top	ADJ
taxlaw-6679	78	86	marginal	marginal	ADJ
taxlaw-6679	78	87	individual	individual	ADJ
taxlaw-6679	78	88	income	income	NOUN
taxlaw-6679	78	89	tax	tax	NOUN
taxlaw-6679	78	90	rates	rate	NOUN
taxlaw-6679	78	91	,	,	PUNCT
taxlaw-6679	78	92	from	from	ADP
taxlaw-6679	78	93	a	a	DET
taxlaw-6679	78	94	high	high	NOUN
taxlaw-6679	78	95	of	of	ADP
taxlaw-6679	78	96	13.3	13.3	NUM
taxlaw-6679	78	97	%	%	NOUN
taxlaw-6679	78	98	in	in	ADP
taxlaw-6679	78	99	california	california	PROPN
taxlaw-6679	78	100	to	to	ADP
taxlaw-6679	78	101	a	a	DET
taxlaw-6679	78	102	low	low	NOUN
taxlaw-6679	78	103	of	of	ADP
taxlaw-6679	78	104	2.9	2.9	NUM
taxlaw-6679	78	105	%	%	NOUN
taxlaw-6679	78	106	in	in	ADP
taxlaw-6679	78	107	north	north	NOUN
taxlaw-6679	78	108	dakota.15	dakota.15	NOUN
taxlaw-6679	78	109	while	while	SCONJ
taxlaw-6679	78	110	most	most	ADJ
taxlaw-6679	78	111	states	state	NOUN
taxlaw-6679	78	112	have	have	VERB
taxlaw-6679	78	113	some	some	DET
taxlaw-6679	78	114	type	type	NOUN
taxlaw-6679	78	115	of	of	ADP
taxlaw-6679	78	116	progressive	progressive	ADJ
taxlaw-6679	78	117	rate	rate	NOUN
taxlaw-6679	78	118	structure	structure	NOUN
taxlaw-6679	78	119	,	,	PUNCT
taxlaw-6679	78	120	nine	nine	NUM
taxlaw-6679	78	121	states	state	NOUN
taxlaw-6679	78	122	impose	impose	VERB
taxlaw-6679	78	123	income	income	NOUN
taxlaw-6679	78	124	tax	tax	NOUN
taxlaw-6679	78	125	at	at	ADP
taxlaw-6679	78	126	a	a	DET
taxlaw-6679	78	127	flat	flat	ADJ
taxlaw-6679	78	128	rate.16	rate.16	NOUN
taxlaw-6679	78	129	nearly	nearly	ADV
taxlaw-6679	78	130	every	every	PRON
taxlaw-6679	78	131	state	state	NOUN
taxlaw-6679	78	132	that	that	PRON
taxlaw-6679	78	133	imposes	impose	VERB
taxlaw-6679	78	134	a	a	DET
taxlaw-6679	78	135	broad	broad	ADV
taxlaw-6679	78	136	-	-	PUNCT
taxlaw-6679	78	137	based	base	VERB
taxlaw-6679	78	138	individual	individual	ADJ
taxlaw-6679	78	139	income	income	NOUN
taxlaw-6679	78	140	tax	tax	NOUN
taxlaw-6679	78	141	bases	basis	NOUN
taxlaw-6679	78	142	its	its	PRON
taxlaw-6679	78	143	state	state	NOUN
taxlaw-6679	78	144	income	income	NOUN
taxlaw-6679	78	145	tax	tax	NOUN
taxlaw-6679	78	146	system	system	NOUN
taxlaw-6679	78	147	on	on	ADP
taxlaw-6679	78	148	the	the	DET
taxlaw-6679	78	149	federal	federal	ADJ
taxlaw-6679	78	150	income	income	NOUN
taxlaw-6679	78	151	tax	tax	NOUN
taxlaw-6679	78	152	code	code	NOUN
taxlaw-6679	78	153	through	through	ADP
taxlaw-6679	78	154	a	a	DET
taxlaw-6679	78	155	mechanism	mechanism	NOUN
taxlaw-6679	78	156	known	know	VERB
taxlaw-6679	78	157	as	as	ADP
taxlaw-6679	78	158	conformity	conformity	NOUN
taxlaw-6679	78	159	,	,	PUNCT
taxlaw-6679	78	160	which	which	PRON
taxlaw-6679	78	161	incorporates	incorporate	VERB
taxlaw-6679	78	162	federal	federal	ADJ
taxlaw-6679	78	163	tax	tax	NOUN
taxlaw-6679	78	164	law	law	NOUN
taxlaw-6679	78	165	directly	directly	ADV
taxlaw-6679	78	166	into	into	ADP
taxlaw-6679	78	167	state	state	NOUN
taxlaw-6679	78	168	statute	statute	NOUN
taxlaw-6679	78	169	.	.	PUNCT
taxlaw-6679	79	1	there	there	PRON
taxlaw-6679	79	2	are	be	VERB
taxlaw-6679	79	3	,	,	PUNCT
taxlaw-6679	79	4	however	however	ADV
taxlaw-6679	79	5	,	,	PUNCT
taxlaw-6679	79	6	significant	significant	ADJ
taxlaw-6679	79	7	differences	difference	NOUN
taxlaw-6679	79	8	among	among	ADP
taxlaw-6679	79	9	the	the	DET
taxlaw-6679	79	10	states	state	NOUN
taxlaw-6679	79	11	in	in	ADP
taxlaw-6679	79	12	the	the	DET
taxlaw-6679	79	13	degree	degree	NOUN
taxlaw-6679	79	14	to	to	PART
taxlaw-6679	79	15	which	which	PRON
taxlaw-6679	79	16	they	they	PRON
taxlaw-6679	79	17	conform	conform	VERB
taxlaw-6679	79	18	to	to	ADP
taxlaw-6679	79	19	federal	federal	ADJ
taxlaw-6679	79	20	tax	tax	NOUN
taxlaw-6679	79	21	law	law	NOUN
taxlaw-6679	79	22	.	.	PUNCT
taxlaw-6679	80	1	at	at	ADP
taxlaw-6679	80	2	one	one	NUM
taxlaw-6679	80	3	end	end	NOUN
taxlaw-6679	80	4	of	of	ADP
taxlaw-6679	80	5	the	the	DET
taxlaw-6679	80	6	spectrum	spectrum	NOUN
taxlaw-6679	80	7	is	be	AUX
taxlaw-6679	80	8	full	full	ADJ
taxlaw-6679	80	9	conformity	conformity	NOUN
taxlaw-6679	80	10	,	,	PUNCT
taxlaw-6679	80	11	where	where	SCONJ
taxlaw-6679	80	12	a	a	DET
taxlaw-6679	80	13	state	state	NOUN
taxlaw-6679	80	14	simply	simply	ADV
taxlaw-6679	80	15	imposes	impose	VERB
taxlaw-6679	80	16	tax	tax	NOUN
taxlaw-6679	80	17	equal	equal	ADJ
taxlaw-6679	80	18	to	to	ADP
taxlaw-6679	80	19	a	a	DET
taxlaw-6679	80	20	given	give	VERB
taxlaw-6679	80	21	percentage	percentage	NOUN
taxlaw-6679	80	22	of	of	ADP
taxlaw-6679	80	23	federal	federal	ADJ
taxlaw-6679	80	24	income	income	NOUN
taxlaw-6679	80	25	tax	tax	NOUN
taxlaw-6679	80	26	liability	liability	NOUN
taxlaw-6679	80	27	,	,	PUNCT
taxlaw-6679	80	28	thereby	thereby	ADV
taxlaw-6679	80	29	incorporating	incorporate	VERB
taxlaw-6679	80	30	every	every	DET
taxlaw-6679	80	31	feature	feature	NOUN
taxlaw-6679	80	32	of	of	ADP
taxlaw-6679	80	33	the	the	DET
taxlaw-6679	80	34	federal	federal	ADJ
taxlaw-6679	80	35	system	system	NOUN
taxlaw-6679	80	36	into	into	ADP
taxlaw-6679	80	37	state	state	NOUN
taxlaw-6679	80	38	law	law	NOUN
taxlaw-6679	80	39	other	other	ADJ
taxlaw-6679	80	40	than	than	ADP
taxlaw-6679	80	41	the	the	DET
taxlaw-6679	80	42	ultimate	ultimate	ADJ
taxlaw-6679	80	43	tax	tax	NOUN
taxlaw-6679	80	44	rate	rate	NOUN
taxlaw-6679	80	45	.	.	PUNCT
taxlaw-6679	81	1	the	the	DET
taxlaw-6679	81	2	next	next	ADJ
taxlaw-6679	81	3	type	type	NOUN
taxlaw-6679	81	4	,	,	PUNCT
taxlaw-6679	81	5	which	which	PRON
taxlaw-6679	81	6	i	i	PRON
taxlaw-6679	81	7	will	will	AUX
taxlaw-6679	81	8	refer	refer	VERB
taxlaw-6679	81	9	to	to	ADP
taxlaw-6679	81	10	as	as	ADP
taxlaw-6679	81	11	tight	tight	ADJ
taxlaw-6679	81	12	conformity	conformity	NOUN
taxlaw-6679	81	13	,	,	PUNCT
taxlaw-6679	81	14	incorporates	incorporate	VERB
taxlaw-6679	81	15	all	all	PRON
taxlaw-6679	81	16	of	of	ADP
taxlaw-6679	81	17	the	the	DET
taxlaw-6679	81	18	basic	basic	ADJ
taxlaw-6679	81	19	features	feature	NOUN
taxlaw-6679	81	20	of	of	ADP
taxlaw-6679	81	21	the	the	DET
taxlaw-6679	81	22	federal	federal	ADJ
taxlaw-6679	81	23	income	income	NOUN
taxlaw-6679	81	24	tax	tax	NOUN
taxlaw-6679	81	25	system	system	NOUN
taxlaw-6679	81	26	other	other	ADJ
taxlaw-6679	81	27	than	than	ADP
taxlaw-6679	81	28	federal	federal	ADJ
taxlaw-6679	81	29	rates	rate	NOUN
taxlaw-6679	81	30	and	and	CCONJ
taxlaw-6679	81	31	credits	credit	NOUN
taxlaw-6679	81	32	.	.	PUNCT
taxlaw-6679	82	1	states	state	NOUN
taxlaw-6679	82	2	using	use	VERB
taxlaw-6679	82	3	tight	tight	ADJ
taxlaw-6679	82	4	conformity	conformity	NOUN
taxlaw-6679	82	5	begin	begin	VERB
taxlaw-6679	82	6	their	their	PRON
taxlaw-6679	82	7	state	state	NOUN
taxlaw-6679	82	8	income	income	NOUN
taxlaw-6679	82	9	tax	tax	NOUN
taxlaw-6679	82	10	calculations	calculation	NOUN
taxlaw-6679	82	11	with	with	ADP
taxlaw-6679	82	12	federal	federal	ADJ
taxlaw-6679	82	13	taxable	taxable	ADJ
taxlaw-6679	82	14	income	income	NOUN
taxlaw-6679	82	15	,	,	PUNCT
taxlaw-6679	82	16	which	which	PRON
taxlaw-6679	82	17	incorporates	incorporate	VERB
taxlaw-6679	82	18	not	not	PART
taxlaw-6679	82	19	only	only	ADV
taxlaw-6679	82	20	federal	federal	ADJ
taxlaw-6679	82	21	definitions	definition	NOUN
taxlaw-6679	82	22	of	of	ADP
taxlaw-6679	82	23	income	income	NOUN
taxlaw-6679	82	24	,	,	PUNCT
taxlaw-6679	82	25	but	but	CCONJ
taxlaw-6679	82	26	also	also	ADV
taxlaw-6679	82	27	all	all	DET
taxlaw-6679	82	28	federal	federal	ADJ
taxlaw-6679	82	29	deductions	deduction	NOUN
taxlaw-6679	82	30	.	.	PUNCT
taxlaw-6679	83	1	finally	finally	ADV
taxlaw-6679	83	2	,	,	PUNCT
taxlaw-6679	83	3	we	we	PRON
taxlaw-6679	83	4	have	have	VERB
taxlaw-6679	83	5	what	what	PRON
taxlaw-6679	83	6	i	i	PRON
taxlaw-6679	83	7	will	will	AUX
taxlaw-6679	83	8	refer	refer	VERB
taxlaw-6679	83	9	to	to	ADP
taxlaw-6679	83	10	as	as	ADP
taxlaw-6679	83	11	light	light	ADJ
taxlaw-6679	83	12	conformity	conformity	NOUN
taxlaw-6679	83	13	,	,	PUNCT
taxlaw-6679	83	14	which	which	PRON
taxlaw-6679	83	15	explicitly	explicitly	ADV
taxlaw-6679	83	16	incorporates	incorporate	VERB
taxlaw-6679	83	17	only	only	ADV
taxlaw-6679	83	18	the	the	DET
taxlaw-6679	83	19	federal	federal	ADJ
taxlaw-6679	83	20	definition	definition	NOUN
taxlaw-6679	83	21	of	of	ADP
taxlaw-6679	83	22	gross	gross	ADJ
taxlaw-6679	83	23	income	income	NOUN
taxlaw-6679	83	24	and	and	CCONJ
taxlaw-6679	83	25	a	a	DET
taxlaw-6679	83	26	small	small	ADJ
taxlaw-6679	83	27	number	number	NOUN
taxlaw-6679	83	28	of	of	ADP
taxlaw-6679	83	29	favored	favor	VERB
taxlaw-6679	83	30	federal	federal	ADJ
taxlaw-6679	83	31	deductions17	deductions17	NOUN
taxlaw-6679	83	32	by	by	ADP
taxlaw-6679	83	33	starting	start	VERB
taxlaw-6679	83	34	state	state	NOUN
taxlaw-6679	83	35	income	income	NOUN
taxlaw-6679	83	36	tax	tax	NOUN
taxlaw-6679	83	37	calculations	calculation	NOUN
taxlaw-6679	83	38	with	with	ADP
taxlaw-6679	83	39	a	a	DET
taxlaw-6679	83	40	taxpayer	taxpayer	NOUN
taxlaw-6679	83	41	’s	’s	PART
taxlaw-6679	83	42	federal	federal	ADJ
taxlaw-6679	83	43	adjusted	adjust	VERB
taxlaw-6679	83	44	gross	gross	ADJ
taxlaw-6679	83	45	income.18	income.18	PROPN
taxlaw-6679	83	46	while	while	SCONJ
taxlaw-6679	83	47	these	these	DET
taxlaw-6679	83	48	three	three	NUM
taxlaw-6679	83	49	categories	category	NOUN
taxlaw-6679	83	50	can	can	AUX
taxlaw-6679	83	51	be	be	AUX
taxlaw-6679	83	52	helpful	helpful	ADJ
taxlaw-6679	83	53	in	in	ADP
taxlaw-6679	83	54	capturing	capture	VERB
taxlaw-6679	83	55	the	the	DET
taxlaw-6679	83	56	structural	structural	ADJ
taxlaw-6679	83	57	differences	difference	NOUN
taxlaw-6679	83	58	among	among	ADP
taxlaw-6679	83	59	state	state	NOUN
taxlaw-6679	83	60	income	income	NOUN
taxlaw-6679	83	61	tax	tax	NOUN
taxlaw-6679	83	62	systems	system	NOUN
taxlaw-6679	83	63	,	,	PUNCT
taxlaw-6679	83	64	they	they	PRON
taxlaw-6679	83	65	do	do	AUX
taxlaw-6679	83	66	not	not	PART
taxlaw-6679	83	67	fully	fully	ADV
taxlaw-6679	83	68	capture	capture	VERB
taxlaw-6679	83	69	the	the	DET
taxlaw-6679	83	70	diversity	diversity	NOUN
taxlaw-6679	83	71	of	of	ADP
taxlaw-6679	83	72	state	state	NOUN
taxlaw-6679	83	73	approaches	approach	NOUN
taxlaw-6679	83	74	.	.	PUNCT
taxlaw-6679	84	1	for	for	ADP
taxlaw-6679	84	2	example	example	NOUN
taxlaw-6679	84	3	,	,	PUNCT
taxlaw-6679	84	4	a	a	DET
taxlaw-6679	84	5	state	state	NOUN
taxlaw-6679	84	6	that	that	PRON
taxlaw-6679	84	7	uses	use	VERB
taxlaw-6679	84	8	tight	tight	ADJ
taxlaw-6679	84	9	conformity	conformity	NOUN
taxlaw-6679	84	10	may	may	AUX
taxlaw-6679	84	11	have	have	VERB
taxlaw-6679	84	12	a	a	DET
taxlaw-6679	84	13	very	very	ADV
taxlaw-6679	84	14	long	long	ADJ
taxlaw-6679	84	15	list	list	NOUN
taxlaw-6679	84	16	of	of	ADP
taxlaw-6679	84	17	state	state	NOUN
taxlaw-6679	84	18	-	-	PUNCT
taxlaw-6679	84	19	specific	specific	ADJ
taxlaw-6679	84	20	adjustments	adjustment	NOUN
taxlaw-6679	84	21	that	that	PRON
taxlaw-6679	84	22	result	result	VERB
taxlaw-6679	84	23	in	in	ADP
taxlaw-6679	84	24	a	a	DET
taxlaw-6679	84	25	tax	tax	NOUN
taxlaw-6679	84	26	system	system	NOUN
taxlaw-6679	84	27	that	that	PRON
taxlaw-6679	84	28	functions	function	VERB
taxlaw-6679	84	29	much	much	ADV
taxlaw-6679	84	30	differently	differently	ADV
taxlaw-6679	84	31	than	than	ADP
taxlaw-6679	84	32	the	the	DET
taxlaw-6679	84	33	federal	federal	ADJ
taxlaw-6679	84	34	system	system	NOUN
taxlaw-6679	84	35	.	.	PUNCT
taxlaw-6679	85	1	and	and	CCONJ
taxlaw-6679	85	2	a	a	DET
taxlaw-6679	85	3	state	state	NOUN
taxlaw-6679	85	4	that	that	PRON
taxlaw-6679	85	5	uses	use	VERB
taxlaw-6679	85	6	light	light	ADJ
taxlaw-6679	85	7	conformity	conformity	NOUN
taxlaw-6679	85	8	might	might	AUX
taxlaw-6679	85	9	create	create	VERB
taxlaw-6679	85	10	state	state	NOUN
taxlaw-6679	85	11	-	-	PUNCT
taxlaw-6679	85	12	specific	specific	ADJ
taxlaw-6679	85	13	tax	tax	NOUN
taxlaw-6679	85	14	provisions	provision	NOUN
taxlaw-6679	85	15	that	that	PRON
taxlaw-6679	85	16	closely	closely	ADV
taxlaw-6679	85	17	mirror	mirror	VERB
taxlaw-6679	85	18	the	the	DET
taxlaw-6679	85	19	entire	entire	ADJ
taxlaw-6679	85	20	federal	federal	ADJ
taxlaw-6679	85	21	tax	tax	NOUN
taxlaw-6679	85	22	structure	structure	NOUN
taxlaw-6679	85	23	,	,	PUNCT
taxlaw-6679	85	24	for	for	ADP
taxlaw-6679	85	25	example	example	NOUN
taxlaw-6679	85	26	12	12	NUM
taxlaw-6679	85	27	katherine	katherine	PROPN
taxlaw-6679	85	28	loughead	loughead	PROPN
taxlaw-6679	85	29	&	&	CCONJ
taxlaw-6679	85	30	emma	emma	PROPN
taxlaw-6679	85	31	wei	wei	PROPN
taxlaw-6679	85	32	,	,	PUNCT
taxlaw-6679	85	33	state	state	NOUN
taxlaw-6679	85	34	individual	individual	ADJ
taxlaw-6679	85	35	income	income	NOUN
taxlaw-6679	85	36	tax	tax	NOUN
taxlaw-6679	85	37	rates	rate	NOUN
taxlaw-6679	85	38	and	and	CCONJ
taxlaw-6679	85	39	brackets	bracket	NOUN
taxlaw-6679	85	40	for	for	ADP
taxlaw-6679	85	41	2019	2019	NUM
taxlaw-6679	85	42	,	,	PUNCT
taxlaw-6679	85	43	92	92	NUM
taxlaw-6679	85	44	st	st	PROPN
taxlaw-6679	85	45	.	.	PROPN
taxlaw-6679	85	46	tax	tax	PROPN
taxlaw-6679	85	47	notes	note	NOUN
taxlaw-6679	85	48	769	769	NUM
taxlaw-6679	85	49	,	,	PUNCT
taxlaw-6679	85	50	769	769	NUM
taxlaw-6679	85	51	(	(	PUNCT
taxlaw-6679	85	52	may	may	PROPN
taxlaw-6679	85	53	27	27	NUM
taxlaw-6679	85	54	,	,	PUNCT
taxlaw-6679	85	55	2019	2019	NUM
taxlaw-6679	85	56	)	)	PUNCT
taxlaw-6679	85	57	.	.	PUNCT
taxlaw-6679	86	1	13	13	NUM
taxlaw-6679	86	2	u.s	u.s	PROPN
taxlaw-6679	86	3	.	.	PROPN
taxlaw-6679	86	4	census	census	PROPN
taxlaw-6679	86	5	bureau	bureau	PROPN
taxlaw-6679	86	6	,	,	PUNCT
taxlaw-6679	86	7	supra	supra	PROPN
taxlaw-6679	86	8	note	note	NOUN
taxlaw-6679	86	9	1	1	NUM
taxlaw-6679	86	10	(	(	PUNCT
taxlaw-6679	86	11	percentages	percentage	NOUN
taxlaw-6679	86	12	calculated	calculate	VERB
taxlaw-6679	86	13	by	by	ADP
taxlaw-6679	86	14	author	author	NOUN
taxlaw-6679	86	15	)	)	PUNCT
taxlaw-6679	86	16	.	.	PUNCT
taxlaw-6679	87	1	see	see	VERB
taxlaw-6679	87	2	also	also	ADV
taxlaw-6679	87	3	urban	urban	ADJ
taxlaw-6679	87	4	-	-	PUNCT
taxlaw-6679	87	5	brookings	brookings	PROPN
taxlaw-6679	87	6	tax	tax	NOUN
taxlaw-6679	87	7	pol’y	pol’y	NOUN
taxlaw-6679	87	8	ctr	ctr	PROPN
taxlaw-6679	87	9	.	.	PROPN
taxlaw-6679	87	10	,	,	PUNCT
taxlaw-6679	87	11	the	the	DET
taxlaw-6679	87	12	state	state	NOUN
taxlaw-6679	87	13	of	of	ADP
taxlaw-6679	87	14	state	state	NOUN
taxlaw-6679	87	15	(	(	PUNCT
taxlaw-6679	87	16	and	and	CCONJ
taxlaw-6679	87	17	local	local	ADJ
taxlaw-6679	87	18	)	)	PUNCT
taxlaw-6679	87	19	tax	tax	NOUN
taxlaw-6679	87	20	policy	policy	NOUN
taxlaw-6679	87	21	9	9	NUM
taxlaw-6679	87	22	(	(	PUNCT
taxlaw-6679	87	23	n.d	n.d	PROPN
taxlaw-6679	87	24	.	.	PROPN
taxlaw-6679	87	25	)	)	PUNCT
taxlaw-6679	87	26	,	,	PUNCT
taxlaw-6679	87	27	https://www.taxpolicycenter.org/sites/default/files/briefing-book/the_state_of_state_and_local_taxes.pdf	https://www.taxpolicycenter.org/sites/default/files/briefing-book/the_state_of_state_and_local_taxes.pdf	PROPN
taxlaw-6679	87	28	[	[	X
taxlaw-6679	87	29	perma.cc/9lf2-de7a	perma.cc/9lf2-de7a	X
taxlaw-6679	87	30	]	]	X
taxlaw-6679	87	31	14	14	NUM
taxlaw-6679	87	32	u.s	u.s	PROPN
taxlaw-6679	87	33	.	.	PROPN
taxlaw-6679	87	34	census	census	PROPN
taxlaw-6679	87	35	bureau	bureau	PROPN
taxlaw-6679	87	36	,	,	PUNCT
taxlaw-6679	87	37	supra	supra	PROPN
taxlaw-6679	87	38	note	note	NOUN
taxlaw-6679	87	39	1	1	NUM
taxlaw-6679	87	40	(	(	PUNCT
taxlaw-6679	87	41	percentages	percentage	NOUN
taxlaw-6679	87	42	calculated	calculate	VERB
taxlaw-6679	87	43	by	by	ADP
taxlaw-6679	87	44	author	author	NOUN
taxlaw-6679	87	45	)	)	PUNCT
taxlaw-6679	87	46	.	.	PUNCT
taxlaw-6679	88	1	15	15	NUM
taxlaw-6679	88	2	loughead	loughead	NOUN
taxlaw-6679	88	3	&	&	CCONJ
taxlaw-6679	88	4	wei	wei	PROPN
taxlaw-6679	88	5	,	,	PUNCT
taxlaw-6679	88	6	supra	supra	PROPN
taxlaw-6679	88	7	note	note	PROPN
taxlaw-6679	88	8	12	12	NUM
taxlaw-6679	88	9	,	,	PUNCT
taxlaw-6679	88	10	at	at	ADP
taxlaw-6679	88	11	769	769	NUM
taxlaw-6679	88	12	.	.	PUNCT
taxlaw-6679	89	1	16	16	NUM
taxlaw-6679	90	1	i	i	PRON
taxlaw-6679	90	2	d.	d.	PROPN
taxlaw-6679	90	3	17	17	NUM
taxlaw-6679	90	4	these	these	DET
taxlaw-6679	90	5	deductions	deduction	NOUN
taxlaw-6679	90	6	include	include	VERB
taxlaw-6679	90	7	,	,	PUNCT
taxlaw-6679	90	8	among	among	ADP
taxlaw-6679	90	9	other	other	ADJ
taxlaw-6679	90	10	items	item	NOUN
taxlaw-6679	90	11	,	,	PUNCT
taxlaw-6679	90	12	a	a	DET
taxlaw-6679	90	13	$	$	SYM
taxlaw-6679	90	14	250	250	NUM
taxlaw-6679	90	15	deduction	deduction	NOUN
taxlaw-6679	90	16	for	for	ADP
taxlaw-6679	90	17	out	out	ADV
taxlaw-6679	90	18	-	-	PUNCT
taxlaw-6679	90	19	of	of	ADP
taxlaw-6679	90	20	-	-	PUNCT
taxlaw-6679	90	21	pocket	pocket	NOUN
taxlaw-6679	90	22	expenses	expense	NOUN
taxlaw-6679	90	23	for	for	ADP
taxlaw-6679	90	24	teachers	teacher	NOUN
taxlaw-6679	90	25	,	,	PUNCT
taxlaw-6679	90	26	a	a	DET
taxlaw-6679	90	27	deduction	deduction	NOUN
taxlaw-6679	90	28	for	for	ADP
taxlaw-6679	90	29	certain	certain	ADJ
taxlaw-6679	90	30	contributions	contribution	NOUN
taxlaw-6679	90	31	to	to	ADP
taxlaw-6679	90	32	individual	individual	ADJ
taxlaw-6679	90	33	retirement	retirement	NOUN
taxlaw-6679	90	34	accounts	account	NOUN
taxlaw-6679	90	35	,	,	PUNCT
taxlaw-6679	90	36	as	as	ADV
taxlaw-6679	90	37	well	well	ADV
taxlaw-6679	90	38	as	as	ADP
taxlaw-6679	90	39	a	a	DET
taxlaw-6679	90	40	deduction	deduction	NOUN
taxlaw-6679	90	41	for	for	ADP
taxlaw-6679	90	42	certain	certain	ADJ
taxlaw-6679	90	43	health	health	NOUN
taxlaw-6679	90	44	savings	saving	NOUN
taxlaw-6679	90	45	account	account	NOUN
taxlaw-6679	90	46	contributions	contribution	NOUN
taxlaw-6679	90	47	.	.	PUNCT
taxlaw-6679	91	1	see	see	VERB
taxlaw-6679	91	2	i.r.c	i.r.c	NOUN
taxlaw-6679	91	3	.	.	PUNCT
taxlaw-6679	92	1	§	§	PROPN
taxlaw-6679	92	2	62	62	NUM
taxlaw-6679	92	3	.	.	PUNCT
taxlaw-6679	92	4	18	18	NUM
taxlaw-6679	92	5	one	one	NUM
taxlaw-6679	92	6	commentator	commentator	NOUN
taxlaw-6679	92	7	has	have	AUX
taxlaw-6679	92	8	characterized	characterize	VERB
taxlaw-6679	92	9	the	the	DET
taxlaw-6679	92	10	choice	choice	NOUN
taxlaw-6679	92	11	between	between	ADP
taxlaw-6679	92	12	tight	tight	ADJ
taxlaw-6679	92	13	and	and	CCONJ
taxlaw-6679	92	14	light	light	ADJ
taxlaw-6679	92	15	conformity	conformity	NOUN
taxlaw-6679	92	16	as	as	ADP
taxlaw-6679	92	17	one	one	NUM
taxlaw-6679	92	18	that	that	PRON
taxlaw-6679	92	19	involves	involve	VERB
taxlaw-6679	92	20	state	state	NOUN
taxlaw-6679	92	21	judgment	judgment	NOUN
taxlaw-6679	92	22	about	about	ADP
taxlaw-6679	92	23	whether	whether	SCONJ
taxlaw-6679	92	24	they	they	PRON
taxlaw-6679	92	25	value	value	VERB
taxlaw-6679	92	26	the	the	DET
taxlaw-6679	92	27	federal	federal	ADJ
taxlaw-6679	92	28	itemized	itemize	VERB
taxlaw-6679	92	29	deductions	deduction	NOUN
taxlaw-6679	92	30	(	(	PUNCT
taxlaw-6679	92	31	in	in	ADP
taxlaw-6679	92	32	which	which	DET
taxlaw-6679	92	33	case	case	NOUN
taxlaw-6679	92	34	they	they	PRON
taxlaw-6679	92	35	might	might	AUX
taxlaw-6679	92	36	elect	elect	VERB
taxlaw-6679	92	37	tight	tight	ADJ
taxlaw-6679	92	38	conformity	conformity	NOUN
taxlaw-6679	92	39	)	)	PUNCT
taxlaw-6679	92	40	,	,	PUNCT
taxlaw-6679	92	41	or	or	CCONJ
taxlaw-6679	92	42	whether	whether	SCONJ
taxlaw-6679	92	43	their	their	PRON
taxlaw-6679	92	44	goal	goal	NOUN
taxlaw-6679	92	45	is	be	AUX
taxlaw-6679	92	46	to	to	PART
taxlaw-6679	92	47	provide	provide	VERB
taxlaw-6679	92	48	a	a	DET
taxlaw-6679	92	49	broad	broad	ADJ
taxlaw-6679	92	50	income	income	NOUN
taxlaw-6679	92	51	tax	tax	NOUN
taxlaw-6679	92	52	base	base	NOUN
taxlaw-6679	92	53	with	with	ADP
taxlaw-6679	92	54	the	the	DET
taxlaw-6679	92	55	lowest	low	ADJ
taxlaw-6679	92	56	possible	possible	ADJ
taxlaw-6679	92	57	marginal	marginal	ADJ
taxlaw-6679	92	58	rates	rate	NOUN
taxlaw-6679	92	59	(	(	PUNCT
taxlaw-6679	92	60	in	in	ADP
taxlaw-6679	92	61	which	which	DET
taxlaw-6679	92	62	case	case	NOUN
taxlaw-6679	92	63	they	they	PRON
taxlaw-6679	92	64	are	be	AUX
taxlaw-6679	92	65	more	more	ADV
taxlaw-6679	92	66	likely	likely	ADJ
taxlaw-6679	92	67	to	to	PART
taxlaw-6679	92	68	elect	elect	VERB
taxlaw-6679	92	69	light	light	ADJ
taxlaw-6679	92	70	conformity	conformity	NOUN
taxlaw-6679	92	71	)	)	PUNCT
taxlaw-6679	92	72	.	.	PUNCT
taxlaw-6679	93	1	see	see	VERB
taxlaw-6679	93	2	richard	richard	PROPN
taxlaw-6679	93	3	d.	d.	PROPN
taxlaw-6679	93	4	pomp	pomp	PROPN
taxlaw-6679	93	5	,	,	PUNCT
taxlaw-6679	93	6	restructuring	restructure	VERB
taxlaw-6679	93	7	a	a	DET
taxlaw-6679	93	8	state	state	NOUN
taxlaw-6679	93	9	income	income	NOUN
taxlaw-6679	93	10	tax	tax	NOUN
taxlaw-6679	93	11	in	in	ADP
taxlaw-6679	93	12	response	response	NOUN
taxlaw-6679	93	13	to	to	ADP
taxlaw-6679	93	14	the	the	DET
taxlaw-6679	93	15	tax	tax	NOUN
taxlaw-6679	93	16	reform	reform	NOUN
taxlaw-6679	93	17	act	act	NOUN
taxlaw-6679	93	18	of	of	ADP
taxlaw-6679	93	19	1986	1986	NUM
taxlaw-6679	93	20	,	,	PUNCT
taxlaw-6679	93	21	36	36	NUM
taxlaw-6679	93	22	tax	tax	NOUN
taxlaw-6679	93	23	notes	note	NOUN
taxlaw-6679	93	24	1195	1195	NUM
taxlaw-6679	93	25	,	,	PUNCT
taxlaw-6679	93	26	1200	1200	NUM
taxlaw-6679	93	27	(	(	PUNCT
taxlaw-6679	93	28	sep	sep	PROPN
taxlaw-6679	93	29	.	.	PROPN
taxlaw-6679	93	30	14	14	NUM
taxlaw-6679	93	31	,	,	PUNCT
taxlaw-6679	93	32	1987	1987	NUM
taxlaw-6679	93	33	)	)	PUNCT
taxlaw-6679	93	34	.	.	PUNCT
taxlaw-6679	94	1	2019	2019	NUM
taxlaw-6679	94	2	]	]	PUNCT
taxlaw-6679	94	3	state	state	NOUN
taxlaw-6679	94	4	individual	individual	ADJ
taxlaw-6679	94	5	income	income	NOUN
taxlaw-6679	94	6	tax	tax	NOUN
taxlaw-6679	94	7	conformity	conformity	NOUN
taxlaw-6679	94	8	in	in	ADP
taxlaw-6679	94	9	practice	practice	NOUN
taxlaw-6679	94	10	:	:	PUNCT
taxlaw-6679	94	11	evidence	evidence	NOUN
taxlaw-6679	94	12	from	from	ADP
taxlaw-6679	94	13	the	the	DET
taxlaw-6679	94	14	tax	tax	NOUN
taxlaw-6679	94	15	cuts	cut	NOUN
taxlaw-6679	94	16	&	&	CCONJ
taxlaw-6679	94	17	jobs	job	NOUN
taxlaw-6679	94	18	act	act	VERB
taxlaw-6679	94	19	63	63	NUM
taxlaw-6679	94	20	by	by	ADP
taxlaw-6679	94	21	adding	add	VERB
taxlaw-6679	94	22	state	state	NOUN
taxlaw-6679	94	23	standard	standard	ADJ
taxlaw-6679	94	24	and	and	CCONJ
taxlaw-6679	94	25	itemized	itemize	VERB
taxlaw-6679	94	26	deductions	deduction	NOUN
taxlaw-6679	94	27	,	,	PUNCT
taxlaw-6679	94	28	as	as	ADV
taxlaw-6679	94	29	well	well	ADV
taxlaw-6679	94	30	as	as	ADP
taxlaw-6679	94	31	personal	personal	ADJ
taxlaw-6679	94	32	exemptions	exemption	NOUN
taxlaw-6679	94	33	,	,	PUNCT
taxlaw-6679	94	34	that	that	PRON
taxlaw-6679	94	35	mirror	mirror	VERB
taxlaw-6679	94	36	those	those	PRON
taxlaw-6679	94	37	that	that	PRON
taxlaw-6679	94	38	exist	exist	VERB
taxlaw-6679	94	39	at	at	ADP
taxlaw-6679	94	40	the	the	DET
taxlaw-6679	94	41	federal	federal	ADJ
taxlaw-6679	94	42	level	level	NOUN
taxlaw-6679	94	43	even	even	ADV
taxlaw-6679	94	44	if	if	SCONJ
taxlaw-6679	94	45	they	they	PRON
taxlaw-6679	94	46	are	be	AUX
taxlaw-6679	94	47	not	not	PART
taxlaw-6679	94	48	incorporated	incorporate	VERB
taxlaw-6679	94	49	by	by	ADP
taxlaw-6679	94	50	reference	reference	NOUN
taxlaw-6679	94	51	to	to	ADP
taxlaw-6679	94	52	federal	federal	ADJ
taxlaw-6679	94	53	law	law	NOUN
taxlaw-6679	94	54	.	.	PUNCT
taxlaw-6679	95	1	for	for	ADP
taxlaw-6679	95	2	the	the	DET
taxlaw-6679	95	3	purposes	purpose	NOUN
taxlaw-6679	95	4	of	of	ADP
taxlaw-6679	95	5	this	this	DET
taxlaw-6679	95	6	article	article	NOUN
taxlaw-6679	95	7	,	,	PUNCT
taxlaw-6679	95	8	it	it	PRON
taxlaw-6679	95	9	is	be	AUX
taxlaw-6679	95	10	the	the	DET
taxlaw-6679	95	11	extent	extent	NOUN
taxlaw-6679	95	12	to	to	PART
taxlaw-6679	95	13	which	which	PRON
taxlaw-6679	95	14	federal	federal	ADJ
taxlaw-6679	95	15	law	law	NOUN
taxlaw-6679	95	16	is	be	AUX
taxlaw-6679	95	17	directly	directly	ADV
taxlaw-6679	95	18	incorporated	incorporate	VERB
taxlaw-6679	95	19	into	into	ADP
taxlaw-6679	95	20	state	state	NOUN
taxlaw-6679	95	21	law	law	NOUN
taxlaw-6679	95	22	that	that	PRON
taxlaw-6679	95	23	matters	matter	VERB
taxlaw-6679	95	24	most	most	ADV
taxlaw-6679	95	25	,	,	PUNCT
taxlaw-6679	95	26	since	since	SCONJ
taxlaw-6679	95	27	it	it	PRON
taxlaw-6679	95	28	is	be	AUX
taxlaw-6679	95	29	the	the	DET
taxlaw-6679	95	30	incorporation	incorporation	NOUN
taxlaw-6679	95	31	itself	itself	PRON
taxlaw-6679	95	32	that	that	PRON
taxlaw-6679	95	33	changes	change	VERB
taxlaw-6679	95	34	how	how	SCONJ
taxlaw-6679	95	35	state	state	NOUN
taxlaw-6679	95	36	income	income	NOUN
taxlaw-6679	95	37	tax	tax	NOUN
taxlaw-6679	95	38	law	law	NOUN
taxlaw-6679	95	39	is	be	AUX
taxlaw-6679	95	40	made	make	VERB
taxlaw-6679	95	41	and	and	CCONJ
taxlaw-6679	95	42	updated	update	VERB
taxlaw-6679	95	43	.	.	PUNCT
taxlaw-6679	96	1	there	there	PRON
taxlaw-6679	96	2	are	be	VERB
taxlaw-6679	96	3	no	no	DET
taxlaw-6679	96	4	states	state	NOUN
taxlaw-6679	96	5	that	that	PRON
taxlaw-6679	96	6	currently	currently	ADV
taxlaw-6679	96	7	use	use	VERB
taxlaw-6679	96	8	full	full	ADJ
taxlaw-6679	96	9	conformity	conformity	NOUN
taxlaw-6679	96	10	,	,	PUNCT
taxlaw-6679	96	11	with	with	ADP
taxlaw-6679	96	12	the	the	DET
taxlaw-6679	96	13	last	last	ADJ
taxlaw-6679	96	14	three	three	NUM
taxlaw-6679	96	15	states	state	NOUN
taxlaw-6679	96	16	to	to	PART
taxlaw-6679	96	17	do	do	VERB
taxlaw-6679	96	18	so	so	ADV
taxlaw-6679	96	19	abandoning	abandon	VERB
taxlaw-6679	96	20	full	full	ADJ
taxlaw-6679	96	21	conformity	conformity	NOUN
taxlaw-6679	96	22	in	in	ADP
taxlaw-6679	96	23	2001.19	2001.19	NUM
taxlaw-6679	96	24	at	at	ADP
taxlaw-6679	96	25	the	the	DET
taxlaw-6679	96	26	beginning	beginning	NOUN
taxlaw-6679	96	27	of	of	ADP
taxlaw-6679	96	28	2018	2018	NUM
taxlaw-6679	96	29	,	,	PUNCT
taxlaw-6679	96	30	there	there	PRON
taxlaw-6679	96	31	were	be	VERB
taxlaw-6679	96	32	six	six	NUM
taxlaw-6679	96	33	states	state	NOUN
taxlaw-6679	96	34	that	that	PRON
taxlaw-6679	96	35	used	use	VERB
taxlaw-6679	96	36	tight	tight	ADJ
taxlaw-6679	96	37	conformity.20	conformity.20	NOUN
taxlaw-6679	96	38	as	as	SCONJ
taxlaw-6679	96	39	discussed	discuss	VERB
taxlaw-6679	96	40	in	in	ADP
taxlaw-6679	96	41	more	more	ADJ
taxlaw-6679	96	42	detail	detail	NOUN
taxlaw-6679	96	43	in	in	ADP
taxlaw-6679	96	44	part	part	PROPN
taxlaw-6679	96	45	ii	ii	PROPN
taxlaw-6679	96	46	,	,	PUNCT
taxlaw-6679	96	47	that	that	DET
taxlaw-6679	96	48	number	number	NOUN
taxlaw-6679	96	49	dropped	drop	VERB
taxlaw-6679	96	50	to	to	ADP
taxlaw-6679	96	51	four	four	NUM
taxlaw-6679	96	52	by	by	ADP
taxlaw-6679	96	53	2019	2019	NUM
taxlaw-6679	96	54	.	.	PUNCT
taxlaw-6679	97	1	thirty	thirty	NUM
taxlaw-6679	97	2	-	-	PUNCT
taxlaw-6679	97	3	one	one	NUM
taxlaw-6679	97	4	states	state	NOUN
taxlaw-6679	97	5	and	and	CCONJ
taxlaw-6679	97	6	the	the	DET
taxlaw-6679	97	7	district	district	NOUN
taxlaw-6679	97	8	of	of	ADP
taxlaw-6679	97	9	columbia	columbia	PROPN
taxlaw-6679	97	10	currently	currently	ADV
taxlaw-6679	97	11	use	use	VERB
taxlaw-6679	97	12	light	light	NOUN
taxlaw-6679	97	13	conformity.21	conformity.21	NOUN
taxlaw-6679	97	14	the	the	DET
taxlaw-6679	97	15	remaining	remain	VERB
taxlaw-6679	97	16	six	six	NUM
taxlaw-6679	97	17	states	state	NOUN
taxlaw-6679	97	18	that	that	PRON
taxlaw-6679	97	19	impose	impose	VERB
taxlaw-6679	97	20	a	a	DET
taxlaw-6679	97	21	broad	broad	ADV
taxlaw-6679	97	22	-	-	PUNCT
taxlaw-6679	97	23	based	base	VERB
taxlaw-6679	97	24	income	income	NOUN
taxlaw-6679	97	25	tax	tax	NOUN
taxlaw-6679	97	26	do	do	AUX
taxlaw-6679	97	27	not	not	PART
taxlaw-6679	97	28	technically	technically	ADV
taxlaw-6679	97	29	conform	conform	VERB
taxlaw-6679	97	30	to	to	ADP
taxlaw-6679	97	31	federal	federal	ADJ
taxlaw-6679	97	32	law	law	NOUN
taxlaw-6679	97	33	.	.	PUNCT
taxlaw-6679	98	1	22	22	NUM
taxlaw-6679	99	1	in	in	ADP
taxlaw-6679	99	2	addition	addition	NOUN
taxlaw-6679	99	3	to	to	ADP
taxlaw-6679	99	4	differences	difference	NOUN
taxlaw-6679	99	5	in	in	ADP
taxlaw-6679	99	6	the	the	DET
taxlaw-6679	99	7	extent	extent	NOUN
taxlaw-6679	99	8	of	of	ADP
taxlaw-6679	99	9	conformity	conformity	NOUN
taxlaw-6679	99	10	,	,	PUNCT
taxlaw-6679	99	11	states	state	NOUN
taxlaw-6679	99	12	also	also	ADV
taxlaw-6679	99	13	differ	differ	VERB
taxlaw-6679	99	14	with	with	ADP
taxlaw-6679	99	15	respect	respect	NOUN
taxlaw-6679	99	16	to	to	ADP
taxlaw-6679	99	17	how	how	SCONJ
taxlaw-6679	99	18	they	they	PRON
taxlaw-6679	99	19	update	update	VERB
taxlaw-6679	99	20	their	their	PRON
taxlaw-6679	99	21	incorporation	incorporation	NOUN
taxlaw-6679	99	22	of	of	ADP
taxlaw-6679	99	23	federal	federal	ADJ
taxlaw-6679	99	24	law	law	NOUN
taxlaw-6679	99	25	.	.	PUNCT
taxlaw-6679	100	1	one	one	NUM
taxlaw-6679	100	2	method	method	NOUN
taxlaw-6679	100	3	is	be	AUX
taxlaw-6679	100	4	static	static	ADJ
taxlaw-6679	100	5	conformity	conformity	NOUN
taxlaw-6679	100	6	,	,	PUNCT
taxlaw-6679	100	7	where	where	SCONJ
taxlaw-6679	100	8	state	state	NOUN
taxlaw-6679	100	9	statute	statute	NOUN
taxlaw-6679	100	10	incorporates	incorporate	VERB
taxlaw-6679	100	11	features	feature	NOUN
taxlaw-6679	100	12	of	of	ADP
taxlaw-6679	100	13	the	the	DET
taxlaw-6679	100	14	federal	federal	ADJ
taxlaw-6679	100	15	income	income	NOUN
taxlaw-6679	100	16	tax	tax	NOUN
taxlaw-6679	100	17	code	code	NOUN
taxlaw-6679	100	18	as	as	ADP
taxlaw-6679	100	19	of	of	ADP
taxlaw-6679	100	20	a	a	DET
taxlaw-6679	100	21	specific	specific	ADJ
taxlaw-6679	100	22	date	date	NOUN
taxlaw-6679	100	23	,	,	PUNCT
taxlaw-6679	100	24	and	and	CCONJ
taxlaw-6679	100	25	any	any	DET
taxlaw-6679	100	26	future	future	ADJ
taxlaw-6679	100	27	amendments	amendment	NOUN
taxlaw-6679	100	28	to	to	ADP
taxlaw-6679	100	29	federal	federal	ADJ
taxlaw-6679	100	30	law	law	NOUN
taxlaw-6679	100	31	do	do	AUX
taxlaw-6679	100	32	not	not	PART
taxlaw-6679	100	33	take	take	VERB
taxlaw-6679	100	34	effect	effect	NOUN
taxlaw-6679	100	35	without	without	ADP
taxlaw-6679	100	36	an	an	DET
taxlaw-6679	100	37	affirmative	affirmative	ADJ
taxlaw-6679	100	38	act	act	NOUN
taxlaw-6679	100	39	of	of	ADP
taxlaw-6679	100	40	the	the	DET
taxlaw-6679	100	41	state	state	NOUN
taxlaw-6679	100	42	legislature.23	legislature.23	NOUN
taxlaw-6679	100	43	under	under	ADP
taxlaw-6679	100	44	the	the	DET
taxlaw-6679	100	45	second	second	ADJ
taxlaw-6679	100	46	method	method	NOUN
taxlaw-6679	100	47	,	,	PUNCT
taxlaw-6679	100	48	dynamic	dynamic	ADJ
taxlaw-6679	100	49	conformity	conformity	NOUN
taxlaw-6679	100	50	,	,	PUNCT
taxlaw-6679	100	51	state	state	NOUN
taxlaw-6679	100	52	statute	statute	NOUN
taxlaw-6679	100	53	references	reference	VERB
taxlaw-6679	100	54	the	the	DET
taxlaw-6679	100	55	federal	federal	ADJ
taxlaw-6679	100	56	tax	tax	NOUN
taxlaw-6679	100	57	code	code	NOUN
taxlaw-6679	100	58	as	as	ADP
taxlaw-6679	100	59	in	in	ADP
taxlaw-6679	100	60	effect	effect	NOUN
taxlaw-6679	100	61	for	for	ADP
taxlaw-6679	100	62	the	the	DET
taxlaw-6679	100	63	relevant	relevant	ADJ
taxlaw-6679	100	64	taxable	taxable	ADJ
taxlaw-6679	100	65	year	year	NOUN
taxlaw-6679	100	66	,	,	PUNCT
taxlaw-6679	100	67	and	and	CCONJ
taxlaw-6679	100	68	therefore	therefore	ADV
taxlaw-6679	100	69	any	any	DET
taxlaw-6679	100	70	changes	change	NOUN
taxlaw-6679	100	71	to	to	ADP
taxlaw-6679	100	72	relevant	relevant	ADJ
taxlaw-6679	100	73	sections	section	NOUN
taxlaw-6679	100	74	of	of	ADP
taxlaw-6679	100	75	the	the	DET
taxlaw-6679	100	76	federal	federal	ADJ
taxlaw-6679	100	77	tax	tax	NOUN
taxlaw-6679	100	78	code	code	NOUN
taxlaw-6679	100	79	automatically	automatically	ADV
taxlaw-6679	100	80	become	become	VERB
taxlaw-6679	100	81	part	part	NOUN
taxlaw-6679	100	82	of	of	ADP
taxlaw-6679	100	83	state	state	NOUN
taxlaw-6679	100	84	law	law	NOUN
taxlaw-6679	100	85	,	,	PUNCT
taxlaw-6679	100	86	with	with	SCONJ
taxlaw-6679	100	87	no	no	DET
taxlaw-6679	100	88	legislative	legislative	ADJ
taxlaw-6679	100	89	action	action	NOUN
taxlaw-6679	100	90	necessary	necessary	ADJ
taxlaw-6679	100	91	.	.	PUNCT
taxlaw-6679	101	1	the	the	DET
taxlaw-6679	101	2	states	state	NOUN
taxlaw-6679	101	3	that	that	PRON
taxlaw-6679	101	4	conform	conform	VERB
taxlaw-6679	101	5	to	to	ADP
taxlaw-6679	101	6	the	the	DET
taxlaw-6679	101	7	federal	federal	ADJ
taxlaw-6679	101	8	individual	individual	ADJ
taxlaw-6679	101	9	income	income	NOUN
taxlaw-6679	101	10	tax	tax	NOUN
taxlaw-6679	101	11	are	be	AUX
taxlaw-6679	101	12	almost	almost	ADV
taxlaw-6679	101	13	evenly	evenly	ADV
taxlaw-6679	101	14	split	split	VERB
taxlaw-6679	101	15	when	when	SCONJ
taxlaw-6679	101	16	it	it	PRON
taxlaw-6679	101	17	comes	come	VERB
taxlaw-6679	101	18	to	to	ADP
taxlaw-6679	101	19	static	static	ADJ
taxlaw-6679	101	20	versus	versus	ADP
taxlaw-6679	101	21	dynamic	dynamic	ADJ
taxlaw-6679	101	22	conformity.24	conformity.24	NOUN
taxlaw-6679	101	23	regardless	regardless	ADV
taxlaw-6679	101	24	of	of	ADP
taxlaw-6679	101	25	the	the	DET
taxlaw-6679	101	26	specific	specific	ADJ
taxlaw-6679	101	27	details	detail	NOUN
taxlaw-6679	101	28	of	of	ADP
taxlaw-6679	101	29	conformity	conformity	NOUN
taxlaw-6679	101	30	,	,	PUNCT
taxlaw-6679	101	31	there	there	PRON
taxlaw-6679	101	32	are	be	VERB
taxlaw-6679	101	33	a	a	DET
taxlaw-6679	101	34	fair	fair	ADJ
taxlaw-6679	101	35	number	number	NOUN
taxlaw-6679	101	36	of	of	ADP
taxlaw-6679	101	37	commonalities	commonality	NOUN
taxlaw-6679	101	38	among	among	ADP
taxlaw-6679	101	39	state	state	NOUN
taxlaw-6679	101	40	individual	individual	ADJ
taxlaw-6679	101	41	income	income	NOUN
taxlaw-6679	101	42	tax	tax	NOUN
taxlaw-6679	101	43	systems	system	NOUN
taxlaw-6679	101	44	.	.	PUNCT
taxlaw-6679	102	1	most	most	ADJ
taxlaw-6679	102	2	states	state	NOUN
taxlaw-6679	102	3	provide	provide	VERB
taxlaw-6679	102	4	taxpayers	taxpayer	NOUN
taxlaw-6679	102	5	with	with	ADP
taxlaw-6679	102	6	the	the	DET
taxlaw-6679	102	7	choice	choice	NOUN
taxlaw-6679	102	8	between	between	ADP
taxlaw-6679	102	9	19	19	NUM
taxlaw-6679	102	10	see	see	VERB
taxlaw-6679	102	11	walczak	walczak	NOUN
taxlaw-6679	102	12	,	,	PUNCT
taxlaw-6679	102	13	supra	supra	PROPN
taxlaw-6679	102	14	note	note	NOUN
taxlaw-6679	102	15	6	6	NUM
taxlaw-6679	102	16	,	,	PUNCT
taxlaw-6679	102	17	at	at	ADP
taxlaw-6679	102	18	9	9	NUM
taxlaw-6679	102	19	.	.	NOUN
taxlaw-6679	102	20	20	20	NUM
taxlaw-6679	103	1	i	i	PRON
taxlaw-6679	103	2	d.	d.	PROPN
taxlaw-6679	103	3	21	21	NUM
taxlaw-6679	104	1	i	i	PROPN
taxlaw-6679	104	2	d.	d.	PROPN
taxlaw-6679	104	3	22	22	NUM
taxlaw-6679	104	4	richard	richard	PROPN
taxlaw-6679	104	5	auxier	auxier	PROPN
taxlaw-6679	104	6	&	&	CCONJ
taxlaw-6679	104	7	frank	frank	PROPN
taxlaw-6679	104	8	sammartino	sammartino	PROPN
taxlaw-6679	104	9	,	,	PUNCT
taxlaw-6679	104	10	the	the	DET
taxlaw-6679	104	11	tax	tax	NOUN
taxlaw-6679	104	12	debate	debate	NOUN
taxlaw-6679	104	13	moves	move	VERB
taxlaw-6679	104	14	to	to	ADP
taxlaw-6679	104	15	the	the	DET
taxlaw-6679	104	16	states	state	NOUN
taxlaw-6679	104	17	:	:	PUNCT
taxlaw-6679	104	18	the	the	DET
taxlaw-6679	104	19	tax	tax	NOUN
taxlaw-6679	104	20	cuts	cut	NOUN
taxlaw-6679	104	21	and	and	CCONJ
taxlaw-6679	104	22	jobs	job	NOUN
taxlaw-6679	104	23	act	act	NOUN
taxlaw-6679	104	24	creates	create	VERB
taxlaw-6679	104	25	many	many	ADJ
taxlaw-6679	104	26	questions	question	NOUN
taxlaw-6679	104	27	for	for	ADP
taxlaw-6679	104	28	states	state	NOUN
taxlaw-6679	104	29	that	that	PRON
taxlaw-6679	104	30	link	link	VERB
taxlaw-6679	104	31	to	to	ADP
taxlaw-6679	104	32	federal	federal	ADJ
taxlaw-6679	104	33	income	income	NOUN
taxlaw-6679	104	34	tax	tax	NOUN
taxlaw-6679	104	35	rules	rule	NOUN
taxlaw-6679	104	36	,	,	PUNCT
taxlaw-6679	104	37	tax	tax	NOUN
taxlaw-6679	104	38	pol’y	pol’y	NOUN
taxlaw-6679	104	39	ctr	ctr	PROPN
taxlaw-6679	104	40	.	.	PROPN
taxlaw-6679	104	41	2	2	NUM
taxlaw-6679	104	42	(	(	PUNCT
taxlaw-6679	104	43	jan	jan	PROPN
taxlaw-6679	104	44	.	.	PROPN
taxlaw-6679	104	45	23	23	NUM
taxlaw-6679	104	46	,	,	PUNCT
taxlaw-6679	104	47	2018	2018	NUM
taxlaw-6679	104	48	)	)	PUNCT
taxlaw-6679	104	49	(	(	PUNCT
taxlaw-6679	104	50	source	source	NOUN
taxlaw-6679	104	51	lists	list	VERB
taxlaw-6679	104	52	status	status	NOUN
taxlaw-6679	104	53	for	for	ADP
taxlaw-6679	104	54	2018	2018	NUM
taxlaw-6679	104	55	;	;	PUNCT
taxlaw-6679	104	56	author	author	NOUN
taxlaw-6679	104	57	modified	modify	VERB
taxlaw-6679	104	58	figures	figure	NOUN
taxlaw-6679	104	59	to	to	PART
taxlaw-6679	104	60	reflect	reflect	VERB
taxlaw-6679	104	61	2019	2019	NUM
taxlaw-6679	104	62	changes	change	NOUN
taxlaw-6679	104	63	,	,	PUNCT
taxlaw-6679	104	64	as	as	ADV
taxlaw-6679	104	65	well	well	ADV
taxlaw-6679	104	66	as	as	ADP
taxlaw-6679	104	67	a	a	DET
taxlaw-6679	104	68	disagreement	disagreement	NOUN
taxlaw-6679	104	69	as	as	ADP
taxlaw-6679	104	70	to	to	ADP
taxlaw-6679	104	71	the	the	DET
taxlaw-6679	104	72	correct	correct	ADJ
taxlaw-6679	104	73	classification	classification	NOUN
taxlaw-6679	104	74	for	for	ADP
taxlaw-6679	104	75	idaho	idaho	NOUN
taxlaw-6679	104	76	)	)	PUNCT
taxlaw-6679	104	77	.	.	PUNCT
taxlaw-6679	105	1	while	while	SCONJ
taxlaw-6679	105	2	alabama	alabama	PROPN
taxlaw-6679	105	3	,	,	PUNCT
taxlaw-6679	105	4	arkansas	arkansas	PROPN
taxlaw-6679	105	5	,	,	PUNCT
taxlaw-6679	105	6	massachusetts	massachusetts	PROPN
taxlaw-6679	105	7	,	,	PUNCT
taxlaw-6679	105	8	mississippi	mississippi	PROPN
taxlaw-6679	105	9	,	,	PUNCT
taxlaw-6679	105	10	new	new	PROPN
taxlaw-6679	105	11	jersey	jersey	PROPN
taxlaw-6679	105	12	,	,	PUNCT
taxlaw-6679	105	13	and	and	CCONJ
taxlaw-6679	105	14	pennsylvania	pennsylvania	PROPN
taxlaw-6679	105	15	do	do	AUX
taxlaw-6679	105	16	not	not	PART
taxlaw-6679	105	17	technically	technically	ADV
taxlaw-6679	105	18	conform	conform	VERB
taxlaw-6679	105	19	to	to	ADP
taxlaw-6679	105	20	the	the	DET
taxlaw-6679	105	21	federal	federal	ADJ
taxlaw-6679	105	22	income	income	NOUN
taxlaw-6679	105	23	tax	tax	NOUN
taxlaw-6679	105	24	code	code	PROPN
taxlaw-6679	105	25	,	,	PUNCT
taxlaw-6679	105	26	they	they	PRON
taxlaw-6679	105	27	still	still	ADV
taxlaw-6679	105	28	incorporate	incorporate	VERB
taxlaw-6679	105	29	aspects	aspect	NOUN
taxlaw-6679	105	30	of	of	ADP
taxlaw-6679	105	31	the	the	DET
taxlaw-6679	105	32	federal	federal	ADJ
taxlaw-6679	105	33	system	system	NOUN
taxlaw-6679	105	34	as	as	ADP
taxlaw-6679	105	35	a	a	DET
taxlaw-6679	105	36	practical	practical	ADJ
taxlaw-6679	105	37	matter	matter	NOUN
taxlaw-6679	105	38	.	.	PUNCT
taxlaw-6679	106	1	for	for	ADP
taxlaw-6679	106	2	example	example	NOUN
taxlaw-6679	106	3	,	,	PUNCT
taxlaw-6679	106	4	they	they	PRON
taxlaw-6679	106	5	all	all	PRON
taxlaw-6679	106	6	use	use	VERB
taxlaw-6679	106	7	w2	w2	NOUN
taxlaw-6679	106	8	wages	wage	NOUN
taxlaw-6679	106	9	,	,	PUNCT
taxlaw-6679	106	10	and	and	CCONJ
taxlaw-6679	106	11	many	many	ADJ
taxlaw-6679	106	12	borrow	borrow	VERB
taxlaw-6679	106	13	amounts	amount	NOUN
taxlaw-6679	106	14	from	from	ADP
taxlaw-6679	106	15	a	a	DET
taxlaw-6679	106	16	taxpayer	taxpayer	NOUN
taxlaw-6679	106	17	’s	’s	PART
taxlaw-6679	106	18	federal	federal	ADJ
taxlaw-6679	106	19	return	return	NOUN
taxlaw-6679	106	20	for	for	ADP
taxlaw-6679	106	21	state	state	NOUN
taxlaw-6679	106	22	income	income	NOUN
taxlaw-6679	106	23	tax	tax	NOUN
taxlaw-6679	106	24	purposes	purpose	NOUN
taxlaw-6679	106	25	(	(	PUNCT
taxlaw-6679	106	26	such	such	ADJ
taxlaw-6679	106	27	as	as	ADP
taxlaw-6679	106	28	business	business	NOUN
taxlaw-6679	106	29	income	income	NOUN
taxlaw-6679	106	30	and	and	CCONJ
taxlaw-6679	106	31	loss	loss	NOUN
taxlaw-6679	106	32	from	from	ADP
taxlaw-6679	106	33	federal	federal	ADJ
taxlaw-6679	106	34	schedule	schedule	NOUN
taxlaw-6679	106	35	c	c	NOUN
taxlaw-6679	106	36	)	)	PUNCT
taxlaw-6679	106	37	.	.	PUNCT
taxlaw-6679	107	1	the	the	DET
taxlaw-6679	107	2	difference	difference	NOUN
taxlaw-6679	107	3	is	be	AUX
taxlaw-6679	107	4	that	that	SCONJ
taxlaw-6679	107	5	these	these	DET
taxlaw-6679	107	6	states	state	NOUN
taxlaw-6679	107	7	do	do	AUX
taxlaw-6679	107	8	not	not	PART
taxlaw-6679	107	9	specifically	specifically	ADV
taxlaw-6679	107	10	incorporate	incorporate	VERB
taxlaw-6679	107	11	the	the	DET
taxlaw-6679	107	12	federal	federal	ADJ
taxlaw-6679	107	13	income	income	NOUN
taxlaw-6679	107	14	tax	tax	NOUN
taxlaw-6679	107	15	code	code	NOUN
taxlaw-6679	107	16	into	into	ADP
taxlaw-6679	107	17	state	state	NOUN
taxlaw-6679	107	18	statute	statute	NOUN
taxlaw-6679	107	19	.	.	PUNCT
taxlaw-6679	107	20	23	23	NUM
taxlaw-6679	107	21	in	in	ADP
taxlaw-6679	107	22	some	some	DET
taxlaw-6679	107	23	states	state	NOUN
taxlaw-6679	107	24	,	,	PUNCT
taxlaw-6679	107	25	courts	court	NOUN
taxlaw-6679	107	26	have	have	AUX
taxlaw-6679	107	27	held	hold	VERB
taxlaw-6679	107	28	that	that	SCONJ
taxlaw-6679	107	29	static	static	ADJ
taxlaw-6679	107	30	incorporation	incorporation	NOUN
taxlaw-6679	107	31	is	be	AUX
taxlaw-6679	107	32	the	the	DET
taxlaw-6679	107	33	only	only	ADJ
taxlaw-6679	107	34	permissible	permissible	ADJ
taxlaw-6679	107	35	form	form	NOUN
taxlaw-6679	107	36	of	of	ADP
taxlaw-6679	107	37	conformity	conformity	NOUN
taxlaw-6679	107	38	,	,	PUNCT
taxlaw-6679	107	39	because	because	SCONJ
taxlaw-6679	107	40	doing	do	VERB
taxlaw-6679	107	41	otherwise	otherwise	ADV
taxlaw-6679	107	42	is	be	AUX
taxlaw-6679	107	43	an	an	DET
taxlaw-6679	107	44	impermissible	impermissible	ADJ
taxlaw-6679	107	45	delegation	delegation	NOUN
taxlaw-6679	107	46	of	of	ADP
taxlaw-6679	107	47	state	state	NOUN
taxlaw-6679	107	48	taxing	tax	VERB
taxlaw-6679	107	49	authority	authority	NOUN
taxlaw-6679	107	50	.	.	PUNCT
taxlaw-6679	108	1	see	see	VERB
taxlaw-6679	108	2	wallace	wallace	PROPN
taxlaw-6679	108	3	v.	v.	ADP
taxlaw-6679	108	4	comm’r	comm’r	NOUN
taxlaw-6679	108	5	,	,	PUNCT
taxlaw-6679	108	6	184	184	NUM
taxlaw-6679	108	7	n.w.2d	n.w.2d	ADP
taxlaw-6679	108	8	588	588	NUM
taxlaw-6679	108	9	(	(	PUNCT
taxlaw-6679	108	10	minn	minn	PROPN
taxlaw-6679	108	11	.	.	PROPN
taxlaw-6679	108	12	1971	1971	NUM
taxlaw-6679	108	13	)	)	PUNCT
taxlaw-6679	108	14	.	.	PUNCT
taxlaw-6679	109	1	see	see	VERB
taxlaw-6679	109	2	also	also	ADV
taxlaw-6679	109	3	robinson	robinson	PROPN
taxlaw-6679	109	4	v.	v.	CCONJ
taxlaw-6679	109	5	tax	tax	NOUN
taxlaw-6679	109	6	comm’r	comm’r	NOUN
taxlaw-6679	109	7	of	of	ADP
taxlaw-6679	109	8	indian	indian	PROPN
taxlaw-6679	109	9	hill	hill	PROPN
taxlaw-6679	109	10	,	,	PUNCT
taxlaw-6679	109	11	61	61	NUM
taxlaw-6679	109	12	ohio	ohio	NOUN
taxlaw-6679	109	13	misc.2d	misc.2d	PROPN
taxlaw-6679	109	14	95	95	NUM
taxlaw-6679	109	15	(	(	PUNCT
taxlaw-6679	109	16	ohio	ohio	PROPN
taxlaw-6679	109	17	ct	ct	PROPN
taxlaw-6679	109	18	.	.	PROPN
taxlaw-6679	109	19	comm	comm	NOUN
taxlaw-6679	109	20	.	.	PUNCT
taxlaw-6679	110	1	pleas	plea	NOUN
taxlaw-6679	110	2	1989	1989	NUM
taxlaw-6679	110	3	)	)	PUNCT
taxlaw-6679	110	4	(	(	PUNCT
taxlaw-6679	110	5	prohibiting	prohibit	VERB
taxlaw-6679	110	6	dynamic	dynamic	ADJ
taxlaw-6679	110	7	incorporation	incorporation	NOUN
taxlaw-6679	110	8	of	of	ADP
taxlaw-6679	110	9	state	state	NOUN
taxlaw-6679	110	10	tax	tax	NOUN
taxlaw-6679	110	11	law	law	NOUN
taxlaw-6679	110	12	into	into	ADP
taxlaw-6679	110	13	municipal	municipal	ADJ
taxlaw-6679	110	14	tax	tax	NOUN
taxlaw-6679	110	15	law	law	NOUN
taxlaw-6679	110	16	on	on	ADP
taxlaw-6679	110	17	similar	similar	ADJ
taxlaw-6679	110	18	grounds	ground	NOUN
taxlaw-6679	110	19	)	)	PUNCT
taxlaw-6679	110	20	.	.	PUNCT
taxlaw-6679	111	1	24	24	NUM
taxlaw-6679	111	2	auxier	auxier	NOUN
taxlaw-6679	111	3	&	&	CCONJ
taxlaw-6679	111	4	sammartino	sammartino	PROPN
taxlaw-6679	111	5	,	,	PUNCT
taxlaw-6679	111	6	supra	supra	PROPN
taxlaw-6679	111	7	note	note	PROPN
taxlaw-6679	111	8	22	22	NUM
taxlaw-6679	111	9	,	,	PUNCT
taxlaw-6679	111	10	at	at	ADP
taxlaw-6679	111	11	3	3	NUM
taxlaw-6679	111	12	(	(	PUNCT
taxlaw-6679	111	13	among	among	ADP
taxlaw-6679	111	14	states	state	NOUN
taxlaw-6679	111	15	that	that	PRON
taxlaw-6679	111	16	begin	begin	VERB
taxlaw-6679	111	17	with	with	ADP
taxlaw-6679	111	18	agi	agi	NOUN
taxlaw-6679	111	19	,	,	PUNCT
taxlaw-6679	111	20	half	half	NOUN
taxlaw-6679	111	21	use	use	VERB
taxlaw-6679	111	22	static	static	ADJ
taxlaw-6679	111	23	conformity	conformity	NOUN
taxlaw-6679	111	24	and	and	CCONJ
taxlaw-6679	111	25	half	half	NOUN
taxlaw-6679	111	26	use	use	VERB
taxlaw-6679	111	27	dynamic	dynamic	ADJ
taxlaw-6679	111	28	,	,	PUNCT
taxlaw-6679	111	29	while	while	SCONJ
taxlaw-6679	111	30	among	among	ADP
taxlaw-6679	111	31	the	the	DET
taxlaw-6679	111	32	taxable	taxable	ADJ
taxlaw-6679	111	33	income	income	NOUN
taxlaw-6679	111	34	states	state	NOUN
taxlaw-6679	111	35	three	three	NUM
taxlaw-6679	111	36	are	be	AUX
taxlaw-6679	111	37	static	static	ADJ
taxlaw-6679	111	38	and	and	CCONJ
taxlaw-6679	111	39	two	two	NUM
taxlaw-6679	111	40	are	be	AUX
taxlaw-6679	111	41	dynamic	dynamic	ADJ
taxlaw-6679	111	42	)	)	PUNCT
taxlaw-6679	111	43	.	.	PUNCT
taxlaw-6679	112	1	[	[	X
taxlaw-6679	112	2	vol.11:1	vol.11:1	PROPN
taxlaw-6679	112	3	columbia	columbia	PROPN
taxlaw-6679	112	4	journal	journal	PROPN
taxlaw-6679	112	5	of	of	ADP
taxlaw-6679	112	6	tax	tax	NOUN
taxlaw-6679	112	7	law	law	NOUN
taxlaw-6679	112	8	64	64	NUM
taxlaw-6679	112	9	itemizing	itemize	VERB
taxlaw-6679	112	10	their	their	PRON
taxlaw-6679	112	11	deductions	deduction	NOUN
taxlaw-6679	112	12	or	or	CCONJ
taxlaw-6679	112	13	claiming	claim	VERB
taxlaw-6679	112	14	a	a	DET
taxlaw-6679	112	15	standard	standard	ADJ
taxlaw-6679	112	16	deduction	deduction	NOUN
taxlaw-6679	112	17	amount.25	amount.25	NOUN
taxlaw-6679	112	18	an	an	DET
taxlaw-6679	112	19	even	even	ADV
taxlaw-6679	112	20	more	more	ADV
taxlaw-6679	112	21	common	common	ADJ
taxlaw-6679	112	22	feature	feature	NOUN
taxlaw-6679	112	23	is	be	AUX
taxlaw-6679	112	24	an	an	DET
taxlaw-6679	112	25	adjustment	adjustment	NOUN
taxlaw-6679	112	26	for	for	ADP
taxlaw-6679	112	27	family	family	NOUN
taxlaw-6679	112	28	size	size	NOUN
taxlaw-6679	112	29	.	.	PUNCT
taxlaw-6679	113	1	every	every	DET
taxlaw-6679	113	2	state	state	NOUN
taxlaw-6679	113	3	other	other	ADJ
taxlaw-6679	113	4	than	than	ADP
taxlaw-6679	113	5	pennsylvania	pennsylvania	PROPN
taxlaw-6679	113	6	provides	provide	VERB
taxlaw-6679	113	7	some	some	DET
taxlaw-6679	113	8	form	form	NOUN
taxlaw-6679	113	9	of	of	ADP
taxlaw-6679	113	10	adjustment	adjustment	NOUN
taxlaw-6679	113	11	for	for	ADP
taxlaw-6679	113	12	family	family	NOUN
taxlaw-6679	113	13	size	size	NOUN
taxlaw-6679	113	14	,	,	PUNCT
taxlaw-6679	113	15	either	either	CCONJ
taxlaw-6679	113	16	in	in	ADP
taxlaw-6679	113	17	the	the	DET
taxlaw-6679	113	18	form	form	NOUN
taxlaw-6679	113	19	of	of	ADP
taxlaw-6679	113	20	personal	personal	ADJ
taxlaw-6679	113	21	exemptions	exemption	NOUN
taxlaw-6679	113	22	or	or	CCONJ
taxlaw-6679	113	23	credits.26	credits.26	ADJ
taxlaw-6679	113	24	states	state	NOUN
taxlaw-6679	113	25	differ	differ	VERB
taxlaw-6679	113	26	significantly	significantly	ADV
taxlaw-6679	113	27	when	when	SCONJ
taxlaw-6679	113	28	it	it	PRON
taxlaw-6679	113	29	comes	come	VERB
taxlaw-6679	113	30	to	to	ADP
taxlaw-6679	113	31	features	feature	NOUN
taxlaw-6679	113	32	such	such	ADJ
taxlaw-6679	113	33	as	as	ADP
taxlaw-6679	113	34	tax	tax	NOUN
taxlaw-6679	113	35	credits27	credits27	NOUN
taxlaw-6679	113	36	and	and	CCONJ
taxlaw-6679	113	37	the	the	DET
taxlaw-6679	113	38	treatment	treatment	NOUN
taxlaw-6679	113	39	of	of	ADP
taxlaw-6679	113	40	capital	capital	NOUN
taxlaw-6679	113	41	gains	gain	NOUN
taxlaw-6679	113	42	and	and	CCONJ
taxlaw-6679	113	43	losses.28	losses.28	NOUN
taxlaw-6679	113	44	compared	compare	VERB
taxlaw-6679	113	45	to	to	ADP
taxlaw-6679	113	46	the	the	DET
taxlaw-6679	113	47	federal	federal	ADJ
taxlaw-6679	113	48	income	income	NOUN
taxlaw-6679	113	49	tax	tax	NOUN
taxlaw-6679	113	50	,	,	PUNCT
taxlaw-6679	113	51	state	state	NOUN
taxlaw-6679	113	52	income	income	NOUN
taxlaw-6679	113	53	tax	tax	NOUN
taxlaw-6679	113	54	systems	system	NOUN
taxlaw-6679	113	55	tend	tend	VERB
taxlaw-6679	113	56	to	to	PART
taxlaw-6679	113	57	be	be	AUX
taxlaw-6679	113	58	less	less	ADV
taxlaw-6679	113	59	progressive	progressive	ADJ
taxlaw-6679	113	60	,	,	PUNCT
taxlaw-6679	113	61	but	but	CCONJ
taxlaw-6679	113	62	they	they	PRON
taxlaw-6679	113	63	do	do	VERB
taxlaw-6679	113	64	a	a	DET
taxlaw-6679	113	65	better	well	ADJ
taxlaw-6679	113	66	job	job	NOUN
taxlaw-6679	113	67	of	of	ADP
taxlaw-6679	113	68	treating	treat	VERB
taxlaw-6679	113	69	taxpayers	taxpayer	NOUN
taxlaw-6679	113	70	in	in	ADP
taxlaw-6679	113	71	similar	similar	ADJ
taxlaw-6679	113	72	circumstances	circumstance	NOUN
taxlaw-6679	113	73	equally	equally	ADV
taxlaw-6679	113	74	(	(	PUNCT
taxlaw-6679	113	75	a	a	DET
taxlaw-6679	113	76	concept	concept	NOUN
taxlaw-6679	113	77	known	know	VERB
taxlaw-6679	113	78	as	as	ADP
taxlaw-6679	113	79	“	"	PUNCT
taxlaw-6679	113	80	horizontal	horizontal	ADJ
taxlaw-6679	113	81	equity	equity	NOUN
taxlaw-6679	113	82	”	"	PUNCT
taxlaw-6679	113	83	in	in	ADP
taxlaw-6679	113	84	the	the	DET
taxlaw-6679	113	85	tax	tax	NOUN
taxlaw-6679	113	86	literature).29	literature).29	PROPN
taxlaw-6679	113	87	b.	b.	PROPN
taxlaw-6679	113	88	advantages	advantage	NOUN
taxlaw-6679	113	89	of	of	ADP
taxlaw-6679	113	90	conformity	conformity	NOUN
taxlaw-6679	113	91	states	state	NOUN
taxlaw-6679	113	92	incorporate	incorporate	VERB
taxlaw-6679	113	93	federal	federal	ADJ
taxlaw-6679	113	94	law	law	NOUN
taxlaw-6679	113	95	into	into	ADP
taxlaw-6679	113	96	their	their	PRON
taxlaw-6679	113	97	own	own	ADJ
taxlaw-6679	113	98	statutes	statute	NOUN
taxlaw-6679	113	99	in	in	ADP
taxlaw-6679	113	100	a	a	DET
taxlaw-6679	113	101	variety	variety	NOUN
taxlaw-6679	113	102	of	of	ADP
taxlaw-6679	113	103	subject	subject	ADJ
taxlaw-6679	113	104	areas	area	NOUN
taxlaw-6679	113	105	and	and	CCONJ
taxlaw-6679	113	106	for	for	ADP
taxlaw-6679	113	107	a	a	DET
taxlaw-6679	113	108	variety	variety	NOUN
taxlaw-6679	113	109	of	of	ADP
taxlaw-6679	113	110	reasons	reason	NOUN
taxlaw-6679	113	111	.	.	PUNCT
taxlaw-6679	114	1	30	30	NUM
taxlaw-6679	114	2	the	the	DET
taxlaw-6679	114	3	literature	literature	NOUN
taxlaw-6679	114	4	offering	offer	VERB
taxlaw-6679	114	5	arguments	argument	NOUN
taxlaw-6679	114	6	in	in	ADP
taxlaw-6679	114	7	favor	favor	NOUN
taxlaw-6679	114	8	of	of	ADP
taxlaw-6679	114	9	such	such	ADJ
taxlaw-6679	114	10	incorporation	incorporation	NOUN
taxlaw-6679	114	11	is	be	AUX
taxlaw-6679	114	12	welldeveloped	welldevelope	VERB
taxlaw-6679	114	13	,	,	PUNCT
taxlaw-6679	114	14	and	and	CCONJ
taxlaw-6679	114	15	for	for	ADP
taxlaw-6679	114	16	that	that	DET
taxlaw-6679	114	17	reason	reason	NOUN
taxlaw-6679	114	18	this	this	DET
taxlaw-6679	114	19	subpart	subpart	NOUN
taxlaw-6679	114	20	will	will	AUX
taxlaw-6679	114	21	offer	offer	VERB
taxlaw-6679	114	22	only	only	ADV
taxlaw-6679	114	23	a	a	DET
taxlaw-6679	114	24	brief	brief	ADJ
taxlaw-6679	114	25	overview	overview	NOUN
taxlaw-6679	114	26	of	of	ADP
taxlaw-6679	114	27	the	the	DET
taxlaw-6679	114	28	principle	principle	ADJ
taxlaw-6679	114	29	arguments	argument	NOUN
taxlaw-6679	114	30	made	make	VERB
taxlaw-6679	114	31	in	in	ADP
taxlaw-6679	114	32	favor	favor	NOUN
taxlaw-6679	114	33	of	of	ADP
taxlaw-6679	114	34	both	both	DET
taxlaw-6679	114	35	state	state	NOUN
taxlaw-6679	114	36	incorporation	incorporation	NOUN
taxlaw-6679	114	37	of	of	ADP
taxlaw-6679	114	38	federal	federal	ADJ
taxlaw-6679	114	39	law	law	NOUN
taxlaw-6679	114	40	generally	generally	ADV
taxlaw-6679	114	41	,	,	PUNCT
taxlaw-6679	114	42	as	as	ADV
taxlaw-6679	114	43	well	well	ADV
taxlaw-6679	114	44	as	as	ADP
taxlaw-6679	114	45	arguments	argument	NOUN
taxlaw-6679	114	46	specific	specific	ADJ
taxlaw-6679	114	47	to	to	ADP
taxlaw-6679	114	48	the	the	DET
taxlaw-6679	114	49	tax	tax	NOUN
taxlaw-6679	114	50	context	context	NOUN
taxlaw-6679	114	51	.	.	PUNCT
taxlaw-6679	115	1	a	a	DET
taxlaw-6679	115	2	frequently	frequently	ADV
taxlaw-6679	115	3	cited	cite	VERB
taxlaw-6679	115	4	benefit	benefit	NOUN
taxlaw-6679	115	5	of	of	ADP
taxlaw-6679	115	6	incorporation	incorporation	NOUN
taxlaw-6679	115	7	is	be	AUX
taxlaw-6679	115	8	that	that	SCONJ
taxlaw-6679	115	9	its	its	PRON
taxlaw-6679	115	10	use	use	NOUN
taxlaw-6679	115	11	helps	help	VERB
taxlaw-6679	115	12	conserve	conserve	VERB
taxlaw-6679	115	13	state	state	NOUN
taxlaw-6679	115	14	lawmaking	lawmake	VERB
taxlaw-6679	115	15	resources	resource	NOUN
taxlaw-6679	115	16	,	,	PUNCT
taxlaw-6679	115	17	and	and	CCONJ
taxlaw-6679	115	18	is	be	AUX
taxlaw-6679	115	19	therefore	therefore	ADV
taxlaw-6679	115	20	more	more	ADV
taxlaw-6679	115	21	efficient	efficient	ADJ
taxlaw-6679	115	22	than	than	ADP
taxlaw-6679	115	23	a	a	DET
taxlaw-6679	115	24	state	state	NOUN
taxlaw-6679	115	25	drafting	draft	VERB
taxlaw-6679	115	26	its	its	PRON
taxlaw-6679	115	27	own	own	ADJ
taxlaw-6679	115	28	statutes.31	statutes.31	ADJ
taxlaw-6679	115	29	uniformity	uniformity	NOUN
taxlaw-6679	115	30	and	and	CCONJ
taxlaw-6679	115	31	consistency	consistency	NOUN
taxlaw-6679	115	32	are	be	AUX
taxlaw-6679	115	33	also	also	ADV
taxlaw-6679	115	34	cited	cite	VERB
taxlaw-6679	115	35	as	as	ADP
taxlaw-6679	115	36	positive	positive	ADJ
taxlaw-6679	115	37	benefits,32	benefits,32	NOUN
taxlaw-6679	115	38	as	as	SCONJ
taxlaw-6679	115	39	are	be	AUX
taxlaw-6679	115	40	lower	low	ADJ
taxlaw-6679	115	41	information	information	NOUN
taxlaw-6679	115	42	costs	cost	NOUN
taxlaw-6679	115	43	for	for	ADP
taxlaw-6679	115	44	both	both	DET
taxlaw-6679	115	45	lawmakers	lawmaker	NOUN
taxlaw-6679	115	46	and	and	CCONJ
taxlaw-6679	115	47	citizens.33	citizens.33	NOUN
taxlaw-6679	115	48	and	and	CCONJ
taxlaw-6679	115	49	finally	finally	ADV
taxlaw-6679	115	50	,	,	PUNCT
taxlaw-6679	115	51	the	the	DET
taxlaw-6679	115	52	federal	federal	ADJ
taxlaw-6679	115	53	government	government	NOUN
taxlaw-6679	115	54	’s	’s	PART
taxlaw-6679	115	55	relative	relative	ADJ
taxlaw-6679	115	56	expertise	expertise	NOUN
taxlaw-6679	115	57	,	,	PUNCT
taxlaw-6679	115	58	particularly	particularly	ADV
taxlaw-6679	115	59	in	in	ADP
taxlaw-6679	115	60	highly	highly	ADV
taxlaw-6679	115	61	complex	complex	ADJ
taxlaw-6679	115	62	scientific	scientific	ADJ
taxlaw-6679	115	63	and	and	CCONJ
taxlaw-6679	115	64	technical	technical	ADJ
taxlaw-6679	115	65	areas	area	NOUN
taxlaw-6679	115	66	,	,	PUNCT
taxlaw-6679	115	67	is	be	AUX
taxlaw-6679	115	68	also	also	ADV
taxlaw-6679	115	69	seen	see	VERB
taxlaw-6679	115	70	as	as	ADP
taxlaw-6679	115	71	a	a	DET
taxlaw-6679	115	72	key	key	ADJ
taxlaw-6679	115	73	rationale	rationale	NOUN
taxlaw-6679	115	74	for	for	ADP
taxlaw-6679	115	75	incorporation.34	incorporation.34	NOUN
taxlaw-6679	115	76	for	for	ADP
taxlaw-6679	115	77	example	example	NOUN
taxlaw-6679	115	78	,	,	PUNCT
taxlaw-6679	115	79	the	the	DET
taxlaw-6679	115	80	federal	federal	ADJ
taxlaw-6679	115	81	government	government	NOUN
taxlaw-6679	115	82	’s	’s	PART
taxlaw-6679	115	83	technical	technical	ADJ
taxlaw-6679	115	84	expertise	expertise	NOUN
taxlaw-6679	115	85	and	and	CCONJ
taxlaw-6679	115	86	analysis	analysis	NOUN
taxlaw-6679	115	87	may	may	AUX
taxlaw-6679	115	88	significantly	significantly	ADV
taxlaw-6679	115	89	outweigh	outweigh	VERB
taxlaw-6679	115	90	a	a	DET
taxlaw-6679	115	91	state	state	NOUN
taxlaw-6679	115	92	’s	’s	PART
taxlaw-6679	115	93	capabilities	capability	NOUN
taxlaw-6679	115	94	,	,	PUNCT
taxlaw-6679	115	95	such	such	ADJ
taxlaw-6679	115	96	that	that	SCONJ
taxlaw-6679	115	97	it	it	PRON
taxlaw-6679	115	98	makes	make	VERB
taxlaw-6679	115	99	sense	sense	NOUN
taxlaw-6679	115	100	for	for	SCONJ
taxlaw-6679	115	101	states	state	NOUN
taxlaw-6679	115	102	to	to	PART
taxlaw-6679	115	103	simply	simply	ADV
taxlaw-6679	115	104	follow	follow	VERB
taxlaw-6679	115	105	federal	federal	ADJ
taxlaw-6679	115	106	law	law	NOUN
taxlaw-6679	115	107	in	in	ADP
taxlaw-6679	115	108	relevant	relevant	ADJ
taxlaw-6679	115	109	areas	area	NOUN
taxlaw-6679	115	110	25	25	NUM
taxlaw-6679	115	111	loughead	loughead	NOUN
taxlaw-6679	115	112	&	&	CCONJ
taxlaw-6679	115	113	wei	wei	PROPN
taxlaw-6679	115	114	,	,	PUNCT
taxlaw-6679	115	115	supra	supra	PROPN
taxlaw-6679	115	116	note	note	PROPN
taxlaw-6679	115	117	12	12	NUM
taxlaw-6679	115	118	,	,	PUNCT
taxlaw-6679	115	119	at	at	ADP
taxlaw-6679	115	120	771	771	NUM
taxlaw-6679	115	121	-	-	SYM
taxlaw-6679	115	122	78	78	NUM
taxlaw-6679	115	123	(	(	PUNCT
taxlaw-6679	115	124	showing	show	VERB
taxlaw-6679	115	125	thirty	thirty	NUM
taxlaw-6679	115	126	-	-	PUNCT
taxlaw-6679	115	127	one	one	NUM
taxlaw-6679	115	128	states	state	NOUN
taxlaw-6679	115	129	offered	offer	VERB
taxlaw-6679	115	130	a	a	DET
taxlaw-6679	115	131	standard	standard	ADJ
taxlaw-6679	115	132	deduction	deduction	NOUN
taxlaw-6679	115	133	)	)	PUNCT
taxlaw-6679	115	134	.	.	PUNCT
taxlaw-6679	116	1	see	see	VERB
taxlaw-6679	116	2	also	also	ADV
taxlaw-6679	116	3	wisc	wisc	PROPN
taxlaw-6679	116	4	.	.	PUNCT
taxlaw-6679	117	1	legis	legis	PROPN
taxlaw-6679	117	2	.	.	PUNCT
taxlaw-6679	118	1	fiscal	fiscal	ADJ
taxlaw-6679	118	2	bureau	bureau	NOUN
taxlaw-6679	118	3	,	,	PUNCT
taxlaw-6679	118	4	individual	individual	ADJ
taxlaw-6679	118	5	income	income	NOUN
taxlaw-6679	118	6	tax	tax	NOUN
taxlaw-6679	118	7	provisions	provision	NOUN
taxlaw-6679	118	8	in	in	ADP
taxlaw-6679	118	9	the	the	DET
taxlaw-6679	118	10	states	state	NOUN
taxlaw-6679	118	11	4	4	NUM
taxlaw-6679	118	12	(	(	PUNCT
taxlaw-6679	118	13	2003	2003	NUM
taxlaw-6679	118	14	)	)	PUNCT
taxlaw-6679	118	15	(	(	PUNCT
taxlaw-6679	118	16	reporting	report	VERB
taxlaw-6679	118	17	that	that	SCONJ
taxlaw-6679	118	18	for	for	ADP
taxlaw-6679	118	19	the	the	DET
taxlaw-6679	118	20	2001	2001	NUM
taxlaw-6679	118	21	tax	tax	NOUN
taxlaw-6679	118	22	year	year	NOUN
taxlaw-6679	118	23	,	,	PUNCT
taxlaw-6679	118	24	33	33	NUM
taxlaw-6679	118	25	states	state	NOUN
taxlaw-6679	118	26	plus	plus	CCONJ
taxlaw-6679	118	27	the	the	DET
taxlaw-6679	118	28	district	district	NOUN
taxlaw-6679	118	29	of	of	ADP
taxlaw-6679	118	30	columbia	columbia	PROPN
taxlaw-6679	118	31	provided	provide	VERB
taxlaw-6679	118	32	a	a	DET
taxlaw-6679	118	33	standard	standard	ADJ
taxlaw-6679	118	34	deduction	deduction	NOUN
taxlaw-6679	118	35	)	)	PUNCT
taxlaw-6679	118	36	.	.	PUNCT
taxlaw-6679	119	1	26	26	NUM
taxlaw-6679	119	2	wisc	wisc	PROPN
taxlaw-6679	119	3	.	.	PUNCT
taxlaw-6679	120	1	legis	legis	PROPN
taxlaw-6679	120	2	.	.	PUNCT
taxlaw-6679	121	1	fiscal	fiscal	ADJ
taxlaw-6679	121	2	bureau	bureau	NOUN
taxlaw-6679	121	3	,	,	PUNCT
taxlaw-6679	121	4	supra	supra	PROPN
taxlaw-6679	121	5	note	note	PROPN
taxlaw-6679	121	6	25	25	NUM
taxlaw-6679	121	7	,	,	PUNCT
taxlaw-6679	121	8	at	at	ADP
taxlaw-6679	121	9	5	5	NUM
taxlaw-6679	121	10	(	(	PUNCT
taxlaw-6679	121	11	figures	figure	NOUN
taxlaw-6679	121	12	provided	provide	VERB
taxlaw-6679	121	13	for	for	ADP
taxlaw-6679	121	14	2001	2001	NUM
taxlaw-6679	121	15	tax	tax	NOUN
taxlaw-6679	121	16	year	year	NOUN
taxlaw-6679	121	17	)	)	PUNCT
taxlaw-6679	121	18	.	.	PUNCT
taxlaw-6679	122	1	see	see	VERB
taxlaw-6679	122	2	also	also	ADV
taxlaw-6679	122	3	loughead	loughead	VERB
taxlaw-6679	122	4	&	&	CCONJ
taxlaw-6679	122	5	wei	wei	PROPN
taxlaw-6679	122	6	,	,	PUNCT
taxlaw-6679	122	7	supra	supra	PROPN
taxlaw-6679	122	8	note	note	PROPN
taxlaw-6679	122	9	12	12	NUM
taxlaw-6679	122	10	,	,	PUNCT
taxlaw-6679	122	11	at	at	ADP
taxlaw-6679	122	12	771	771	NUM
taxlaw-6679	122	13	-	-	SYM
taxlaw-6679	122	14	78	78	NUM
taxlaw-6679	122	15	(	(	PUNCT
taxlaw-6679	122	16	showing	show	VERB
taxlaw-6679	122	17	that	that	SCONJ
taxlaw-6679	122	18	,	,	PUNCT
taxlaw-6679	122	19	for	for	ADP
taxlaw-6679	122	20	2019	2019	NUM
taxlaw-6679	122	21	,	,	PUNCT
taxlaw-6679	122	22	thirty	thirty	NUM
taxlaw-6679	122	23	-	-	PUNCT
taxlaw-6679	122	24	five	five	NUM
taxlaw-6679	122	25	states	state	NOUN
taxlaw-6679	122	26	offer	offer	VERB
taxlaw-6679	122	27	some	some	DET
taxlaw-6679	122	28	type	type	NOUN
taxlaw-6679	122	29	of	of	ADP
taxlaw-6679	122	30	personal	personal	ADJ
taxlaw-6679	122	31	exemption	exemption	NOUN
taxlaw-6679	122	32	deduction	deduction	NOUN
taxlaw-6679	122	33	)	)	PUNCT
taxlaw-6679	122	34	.	.	PUNCT
taxlaw-6679	123	1	27	27	NUM
taxlaw-6679	123	2	for	for	ADP
taxlaw-6679	123	3	example	example	NOUN
taxlaw-6679	123	4	,	,	PUNCT
taxlaw-6679	123	5	arkansas	arkansas	PROPN
taxlaw-6679	123	6	has	have	VERB
taxlaw-6679	123	7	twenty	twenty	NUM
taxlaw-6679	123	8	-	-	PUNCT
taxlaw-6679	123	9	five	five	NUM
taxlaw-6679	123	10	state	state	NOUN
taxlaw-6679	123	11	tax	tax	NOUN
taxlaw-6679	123	12	credits	credit	NOUN
taxlaw-6679	123	13	,	,	PUNCT
taxlaw-6679	123	14	while	while	SCONJ
taxlaw-6679	123	15	connecticut	connecticut	PROPN
taxlaw-6679	123	16	has	have	VERB
taxlaw-6679	123	17	two	two	NUM
taxlaw-6679	123	18	.	.	PUNCT
taxlaw-6679	124	1	wisc	wisc	PROPN
taxlaw-6679	124	2	.	.	PUNCT
taxlaw-6679	125	1	legis	legis	PROPN
taxlaw-6679	125	2	.	.	PUNCT
taxlaw-6679	126	1	fiscal	fiscal	ADJ
taxlaw-6679	126	2	bureau	bureau	NOUN
taxlaw-6679	126	3	,	,	PUNCT
taxlaw-6679	126	4	supra	supra	PROPN
taxlaw-6679	126	5	note	note	PROPN
taxlaw-6679	126	6	25	25	NUM
taxlaw-6679	126	7	,	,	PUNCT
taxlaw-6679	126	8	at	at	ADP
taxlaw-6679	126	9	15	15	NUM
taxlaw-6679	126	10	,	,	PUNCT
taxlaw-6679	126	11	18	18	NUM
taxlaw-6679	126	12	.	.	PUNCT
taxlaw-6679	126	13	28	28	NUM
taxlaw-6679	126	14	see	see	VERB
taxlaw-6679	126	15	elizabeth	elizabeth	PROPN
taxlaw-6679	126	16	mcnichol	mcnichol	PROPN
taxlaw-6679	126	17	,	,	PUNCT
taxlaw-6679	126	18	state	state	NOUN
taxlaw-6679	126	19	taxes	taxis	NOUN
taxlaw-6679	126	20	on	on	ADP
taxlaw-6679	126	21	capital	capital	NOUN
taxlaw-6679	126	22	gains	gain	NOUN
taxlaw-6679	126	23	,	,	PUNCT
taxlaw-6679	126	24	ctr	ctr	PROPN
taxlaw-6679	126	25	.	.	PUNCT
taxlaw-6679	127	1	on	on	ADP
taxlaw-6679	127	2	budget	budget	NOUN
taxlaw-6679	127	3	&	&	CCONJ
taxlaw-6679	127	4	pol’y	pol’y	NOUN
taxlaw-6679	127	5	priorities	priority	NOUN
taxlaw-6679	127	6	2	2	NUM
taxlaw-6679	127	7	(	(	PUNCT
taxlaw-6679	127	8	dec	dec	PROPN
taxlaw-6679	127	9	.	.	PROPN
taxlaw-6679	127	10	12	12	NUM
taxlaw-6679	127	11	,	,	PUNCT
taxlaw-6679	127	12	2018	2018	NUM
taxlaw-6679	127	13	)	)	PUNCT
taxlaw-6679	127	14	(	(	PUNCT
taxlaw-6679	127	15	finding	find	VERB
taxlaw-6679	127	16	that	that	SCONJ
taxlaw-6679	127	17	only	only	ADV
taxlaw-6679	127	18	nine	nine	NUM
taxlaw-6679	127	19	states	state	NOUN
taxlaw-6679	127	20	offer	offer	VERB
taxlaw-6679	127	21	some	some	DET
taxlaw-6679	127	22	type	type	NOUN
taxlaw-6679	127	23	of	of	ADP
taxlaw-6679	127	24	state	state	NOUN
taxlaw-6679	127	25	tax	tax	NOUN
taxlaw-6679	127	26	preference	preference	NOUN
taxlaw-6679	127	27	for	for	ADP
taxlaw-6679	127	28	long	long	ADJ
taxlaw-6679	127	29	-	-	PUNCT
taxlaw-6679	127	30	term	term	NOUN
taxlaw-6679	127	31	capital	capital	NOUN
taxlaw-6679	127	32	gains	gain	NOUN
taxlaw-6679	127	33	)	)	PUNCT
taxlaw-6679	127	34	.	.	PUNCT
taxlaw-6679	128	1	29	29	NUM
taxlaw-6679	128	2	marcus	marcus	PROPN
taxlaw-6679	128	3	c.	c.	PROPN
taxlaw-6679	128	4	berliant	berliant	PROPN
taxlaw-6679	128	5	&	&	CCONJ
taxlaw-6679	128	6	robert	robert	PROPN
taxlaw-6679	128	7	p.	p.	PROPN
taxlaw-6679	128	8	strauss	strauss	PROPN
taxlaw-6679	128	9	,	,	PUNCT
taxlaw-6679	128	10	state	state	NOUN
taxlaw-6679	128	11	and	and	CCONJ
taxlaw-6679	128	12	federal	federal	ADJ
taxlaw-6679	128	13	tax	tax	NOUN
taxlaw-6679	128	14	equity	equity	NOUN
taxlaw-6679	128	15	:	:	PUNCT
taxlaw-6679	128	16	estimates	estimate	NOUN
taxlaw-6679	128	17	before	before	ADV
taxlaw-6679	128	18	and	and	CCONJ
taxlaw-6679	128	19	after	after	ADP
taxlaw-6679	128	20	the	the	DET
taxlaw-6679	128	21	tax	tax	NOUN
taxlaw-6679	128	22	reform	reform	PROPN
taxlaw-6679	128	23	act	act	NOUN
taxlaw-6679	128	24	of	of	ADP
taxlaw-6679	128	25	1986	1986	NUM
taxlaw-6679	128	26	,	,	PUNCT
taxlaw-6679	128	27	12	12	NUM
taxlaw-6679	128	28	j.	j.	PROPN
taxlaw-6679	128	29	pol’y	pol’y	NOUN
taxlaw-6679	128	30	analysis	analysis	NOUN
taxlaw-6679	128	31	&	&	CCONJ
taxlaw-6679	128	32	mgmt	mgmt	PROPN
taxlaw-6679	128	33	.	.	PUNCT
taxlaw-6679	128	34	9	9	NUM
taxlaw-6679	128	35	,	,	PUNCT
taxlaw-6679	128	36	9	9	NUM
taxlaw-6679	128	37	(	(	PUNCT
taxlaw-6679	128	38	1993	1993	NUM
taxlaw-6679	128	39	)	)	PUNCT
taxlaw-6679	128	40	.	.	PUNCT
taxlaw-6679	129	1	the	the	DET
taxlaw-6679	129	2	extent	extent	NOUN
taxlaw-6679	129	3	of	of	ADP
taxlaw-6679	129	4	progressivity	progressivity	NOUN
taxlaw-6679	129	5	,	,	PUNCT
taxlaw-6679	129	6	however	however	ADV
taxlaw-6679	129	7	,	,	PUNCT
taxlaw-6679	129	8	varies	vary	VERB
taxlaw-6679	129	9	significantly	significantly	ADV
taxlaw-6679	129	10	by	by	ADP
taxlaw-6679	129	11	state	state	NOUN
taxlaw-6679	129	12	.	.	PUNCT
taxlaw-6679	130	1	i	i	PRON
taxlaw-6679	130	2	d.	d.	PROPN
taxlaw-6679	130	3	at	at	ADP
taxlaw-6679	130	4	39	39	NUM
taxlaw-6679	130	5	.	.	PUNCT
taxlaw-6679	131	1	30	30	NUM
taxlaw-6679	131	2	see	see	VERB
taxlaw-6679	131	3	generally	generally	ADV
taxlaw-6679	131	4	scott	scott	PROPN
taxlaw-6679	131	5	dodson	dodson	PROPN
taxlaw-6679	131	6	,	,	PUNCT
taxlaw-6679	131	7	the	the	DET
taxlaw-6679	131	8	gravitational	gravitational	ADJ
taxlaw-6679	131	9	force	force	NOUN
taxlaw-6679	131	10	of	of	ADP
taxlaw-6679	131	11	federal	federal	ADJ
taxlaw-6679	131	12	law	law	NOUN
taxlaw-6679	131	13	,	,	PUNCT
taxlaw-6679	131	14	164	164	NUM
taxlaw-6679	131	15	u.	u.	PROPN
taxlaw-6679	131	16	pa	pa	PROPN
taxlaw-6679	131	17	.	.	PUNCT
taxlaw-6679	131	18	l.	l.	PROPN
taxlaw-6679	131	19	rev	rev	PROPN
taxlaw-6679	131	20	.	.	PROPN
taxlaw-6679	131	21	703	703	NUM
taxlaw-6679	131	22	(	(	PUNCT
taxlaw-6679	131	23	2016	2016	NUM
taxlaw-6679	131	24	)	)	PUNCT
taxlaw-6679	131	25	;	;	PUNCT
taxlaw-6679	131	26	michael	michael	PROPN
taxlaw-6679	131	27	c.	c.	PROPN
taxlaw-6679	131	28	dorf	dorf	PROPN
taxlaw-6679	131	29	,	,	PUNCT
taxlaw-6679	131	30	dynamic	dynamic	ADJ
taxlaw-6679	131	31	incorporation	incorporation	NOUN
taxlaw-6679	131	32	of	of	ADP
taxlaw-6679	131	33	foreign	foreign	ADJ
taxlaw-6679	131	34	law	law	NOUN
taxlaw-6679	131	35	,	,	PUNCT
taxlaw-6679	131	36	157	157	NUM
taxlaw-6679	131	37	u.	u.	PROPN
taxlaw-6679	131	38	pa	pa	PROPN
taxlaw-6679	131	39	.	.	PROPN
taxlaw-6679	131	40	l.	l.	PROPN
taxlaw-6679	131	41	rev	rev	PROPN
taxlaw-6679	131	42	.	.	PROPN
taxlaw-6679	131	43	103	103	NUM
taxlaw-6679	131	44	(	(	PUNCT
taxlaw-6679	131	45	2008	2008	NUM
taxlaw-6679	131	46	)	)	PUNCT
taxlaw-6679	131	47	;	;	PUNCT
taxlaw-6679	131	48	jim	jim	PROPN
taxlaw-6679	131	49	rossi	rossi	PROPN
taxlaw-6679	131	50	,	,	PUNCT
taxlaw-6679	131	51	dynamic	dynamic	ADJ
taxlaw-6679	131	52	incorporation	incorporation	NOUN
taxlaw-6679	131	53	of	of	ADP
taxlaw-6679	131	54	federal	federal	ADJ
taxlaw-6679	131	55	law	law	NOUN
taxlaw-6679	131	56	,	,	PUNCT
taxlaw-6679	131	57	77	77	NUM
taxlaw-6679	131	58	ohio	ohio	PROPN
taxlaw-6679	131	59	st	st	PROPN
taxlaw-6679	131	60	.	.	PROPN
taxlaw-6679	131	61	l.j	l.j	PROPN
taxlaw-6679	131	62	.	.	PROPN
taxlaw-6679	131	63	457	457	NUM
taxlaw-6679	131	64	(	(	PUNCT
taxlaw-6679	131	65	2016	2016	NUM
taxlaw-6679	131	66	)	)	PUNCT
taxlaw-6679	131	67	.	.	PUNCT
taxlaw-6679	131	68	31	31	NUM
taxlaw-6679	131	69	dodson	dodson	PROPN
taxlaw-6679	131	70	,	,	PUNCT
taxlaw-6679	131	71	supra	supra	PROPN
taxlaw-6679	131	72	note	note	PROPN
taxlaw-6679	131	73	30	30	NUM
taxlaw-6679	131	74	,	,	PUNCT
taxlaw-6679	131	75	at	at	ADP
taxlaw-6679	131	76	731	731	NUM
taxlaw-6679	131	77	;	;	PUNCT
taxlaw-6679	131	78	dorf	dorf	PROPN
taxlaw-6679	131	79	,	,	PUNCT
taxlaw-6679	131	80	supra	supra	PROPN
taxlaw-6679	131	81	note	note	PROPN
taxlaw-6679	131	82	30	30	NUM
taxlaw-6679	131	83	,	,	PUNCT
taxlaw-6679	131	84	at	at	ADP
taxlaw-6679	131	85	134	134	NUM
taxlaw-6679	131	86	;	;	PUNCT
taxlaw-6679	131	87	rossi	rossi	ADJ
taxlaw-6679	131	88	,	,	PUNCT
taxlaw-6679	131	89	supra	supra	ADJ
taxlaw-6679	131	90	note	note	NOUN
taxlaw-6679	131	91	30	30	NUM
taxlaw-6679	131	92	,	,	PUNCT
taxlaw-6679	131	93	at	at	ADP
taxlaw-6679	131	94	468	468	NUM
taxlaw-6679	131	95	.	.	PUNCT
taxlaw-6679	132	1	see	see	VERB
taxlaw-6679	132	2	also	also	ADV
taxlaw-6679	132	3	larry	larry	PROPN
taxlaw-6679	132	4	e.	e.	PROPN
taxlaw-6679	132	5	ribstein	ribstein	PROPN
taxlaw-6679	132	6	&	&	CCONJ
taxlaw-6679	132	7	bruce	bruce	PROPN
taxlaw-6679	132	8	h.	h.	PROPN
taxlaw-6679	132	9	kobayashi	kobayashi	PROPN
taxlaw-6679	132	10	,	,	PUNCT
taxlaw-6679	132	11	an	an	DET
taxlaw-6679	132	12	economic	economic	ADJ
taxlaw-6679	132	13	analysis	analysis	NOUN
taxlaw-6679	132	14	of	of	ADP
taxlaw-6679	132	15	uniform	uniform	ADJ
taxlaw-6679	132	16	state	state	NOUN
taxlaw-6679	132	17	laws	law	NOUN
taxlaw-6679	132	18	,	,	PUNCT
taxlaw-6679	132	19	25	25	NUM
taxlaw-6679	132	20	j.	j.	PROPN
taxlaw-6679	132	21	legal	legal	ADJ
taxlaw-6679	132	22	studies	study	NOUN
taxlaw-6679	132	23	131	131	NUM
taxlaw-6679	132	24	(	(	PUNCT
taxlaw-6679	132	25	1996	1996	NUM
taxlaw-6679	132	26	)	)	PUNCT
taxlaw-6679	132	27	(	(	PUNCT
taxlaw-6679	132	28	citing	cite	VERB
taxlaw-6679	132	29	such	such	ADJ
taxlaw-6679	132	30	rationale	rationale	NOUN
taxlaw-6679	132	31	in	in	ADP
taxlaw-6679	132	32	the	the	DET
taxlaw-6679	132	33	context	context	NOUN
taxlaw-6679	132	34	of	of	ADP
taxlaw-6679	132	35	uniform	uniform	ADJ
taxlaw-6679	132	36	state	state	NOUN
taxlaw-6679	132	37	laws	law	NOUN
taxlaw-6679	132	38	)	)	PUNCT
taxlaw-6679	132	39	.	.	PUNCT
taxlaw-6679	133	1	32	32	NUM
taxlaw-6679	133	2	dodson	dodson	PROPN
taxlaw-6679	133	3	,	,	PUNCT
taxlaw-6679	133	4	supra	supra	PROPN
taxlaw-6679	133	5	note	note	PROPN
taxlaw-6679	133	6	30	30	NUM
taxlaw-6679	133	7	,	,	PUNCT
taxlaw-6679	133	8	at	at	ADP
taxlaw-6679	133	9	736	736	NUM
taxlaw-6679	133	10	;	;	PUNCT
taxlaw-6679	133	11	rossi	rossi	ADJ
taxlaw-6679	133	12	,	,	PUNCT
taxlaw-6679	133	13	supra	supra	ADJ
taxlaw-6679	133	14	note	note	NOUN
taxlaw-6679	133	15	30	30	NUM
taxlaw-6679	133	16	,	,	PUNCT
taxlaw-6679	133	17	at	at	ADP
taxlaw-6679	133	18	504	504	NUM
taxlaw-6679	133	19	(	(	PUNCT
taxlaw-6679	133	20	noting	note	VERB
taxlaw-6679	133	21	that	that	SCONJ
taxlaw-6679	133	22	uniformity	uniformity	NOUN
taxlaw-6679	133	23	helps	helps	AUX
taxlaw-6679	133	24	simplify	simplify	VERB
taxlaw-6679	133	25	an	an	DET
taxlaw-6679	133	26	individual	individual	NOUN
taxlaw-6679	133	27	’s	’s	PART
taxlaw-6679	133	28	understanding	understanding	NOUN
taxlaw-6679	133	29	of	of	ADP
taxlaw-6679	133	30	rights	right	NOUN
taxlaw-6679	133	31	and	and	CCONJ
taxlaw-6679	133	32	obligations	obligation	NOUN
taxlaw-6679	133	33	under	under	ADP
taxlaw-6679	133	34	the	the	DET
taxlaw-6679	133	35	law	law	NOUN
taxlaw-6679	133	36	)	)	PUNCT
taxlaw-6679	133	37	.	.	PUNCT
taxlaw-6679	134	1	33	33	NUM
taxlaw-6679	134	2	ribstein	ribstein	PROPN
taxlaw-6679	134	3	&	&	CCONJ
taxlaw-6679	134	4	kobayashi	kobayashi	PROPN
taxlaw-6679	134	5	,	,	PUNCT
taxlaw-6679	134	6	supra	supra	PROPN
taxlaw-6679	134	7	note	note	PROPN
taxlaw-6679	134	8	31	31	NUM
taxlaw-6679	134	9	,	,	PUNCT
taxlaw-6679	134	10	at	at	ADP
taxlaw-6679	134	11	138	138	NUM
taxlaw-6679	134	12	.	.	PUNCT
taxlaw-6679	135	1	34	34	NUM
taxlaw-6679	135	2	rossi	rossi	ADJ
taxlaw-6679	135	3	,	,	PUNCT
taxlaw-6679	135	4	supra	supra	PROPN
taxlaw-6679	135	5	note	note	NOUN
taxlaw-6679	135	6	30	30	NUM
taxlaw-6679	135	7	,	,	PUNCT
taxlaw-6679	135	8	at	at	ADP
taxlaw-6679	135	9	465	465	NUM
taxlaw-6679	135	10	.	.	PUNCT
taxlaw-6679	136	1	2019	2019	NUM
taxlaw-6679	136	2	]	]	PUNCT
taxlaw-6679	136	3	state	state	NOUN
taxlaw-6679	136	4	individual	individual	ADJ
taxlaw-6679	136	5	income	income	NOUN
taxlaw-6679	136	6	tax	tax	NOUN
taxlaw-6679	136	7	conformity	conformity	NOUN
taxlaw-6679	136	8	in	in	ADP
taxlaw-6679	136	9	practice	practice	NOUN
taxlaw-6679	136	10	:	:	PUNCT
taxlaw-6679	136	11	evidence	evidence	NOUN
taxlaw-6679	136	12	from	from	ADP
taxlaw-6679	136	13	the	the	DET
taxlaw-6679	136	14	tax	tax	NOUN
taxlaw-6679	136	15	cuts	cut	NOUN
taxlaw-6679	136	16	&	&	CCONJ
taxlaw-6679	136	17	jobs	job	NOUN
taxlaw-6679	136	18	act	act	VERB
taxlaw-6679	136	19	65	65	NUM
taxlaw-6679	136	20	such	such	ADJ
taxlaw-6679	136	21	as	as	ADP
taxlaw-6679	136	22	environmental	environmental	ADJ
taxlaw-6679	136	23	,	,	PUNCT
taxlaw-6679	136	24	health	health	NOUN
taxlaw-6679	136	25	,	,	PUNCT
taxlaw-6679	136	26	antitrust	antitrust	ADJ
taxlaw-6679	136	27	,	,	PUNCT
taxlaw-6679	136	28	or	or	CCONJ
taxlaw-6679	136	29	controlled	control	VERB
taxlaw-6679	136	30	substances	substance	NOUN
taxlaw-6679	136	31	regulation.35	regulation.35	VERB
taxlaw-6679	136	32	professor	professor	PROPN
taxlaw-6679	136	33	jim	jim	PROPN
taxlaw-6679	136	34	rossi	rossi	PROPN
taxlaw-6679	136	35	has	have	AUX
taxlaw-6679	136	36	also	also	ADV
taxlaw-6679	136	37	argued	argue	VERB
taxlaw-6679	136	38	that	that	SCONJ
taxlaw-6679	136	39	state	state	NOUN
taxlaw-6679	136	40	incorporation	incorporation	NOUN
taxlaw-6679	136	41	of	of	ADP
taxlaw-6679	136	42	federal	federal	ADJ
taxlaw-6679	136	43	law	law	NOUN
taxlaw-6679	136	44	can	can	AUX
taxlaw-6679	136	45	amplify	amplify	VERB
taxlaw-6679	136	46	the	the	DET
taxlaw-6679	136	47	political	political	ADJ
taxlaw-6679	136	48	significance	significance	NOUN
taxlaw-6679	136	49	of	of	ADP
taxlaw-6679	136	50	federal	federal	ADJ
taxlaw-6679	136	51	law	law	NOUN
taxlaw-6679	136	52	,	,	PUNCT
taxlaw-6679	136	53	thereby	thereby	ADV
taxlaw-6679	136	54	enhancing	enhance	VERB
taxlaw-6679	136	55	political	political	ADJ
taxlaw-6679	136	56	accountability	accountability	NOUN
taxlaw-6679	136	57	for	for	ADP
taxlaw-6679	136	58	the	the	DET
taxlaw-6679	136	59	federal	federal	ADJ
taxlaw-6679	136	60	law	law	NOUN
taxlaw-6679	136	61	.	.	PUNCT
taxlaw-6679	137	1	36	36	NUM
taxlaw-6679	137	2	the	the	DET
taxlaw-6679	137	3	primary	primary	ADJ
taxlaw-6679	137	4	arguments	argument	NOUN
taxlaw-6679	137	5	in	in	ADP
taxlaw-6679	137	6	favor	favor	NOUN
taxlaw-6679	137	7	of	of	ADP
taxlaw-6679	137	8	state	state	NOUN
taxlaw-6679	137	9	incorporation	incorporation	NOUN
taxlaw-6679	137	10	of	of	ADP
taxlaw-6679	137	11	federal	federal	ADJ
taxlaw-6679	137	12	tax	tax	NOUN
taxlaw-6679	137	13	law	law	NOUN
taxlaw-6679	137	14	are	be	AUX
taxlaw-6679	137	15	administrative	administrative	ADJ
taxlaw-6679	137	16	ease	ease	NOUN
taxlaw-6679	137	17	and	and	CCONJ
taxlaw-6679	137	18	compliance	compliance	NOUN
taxlaw-6679	137	19	advantages.37	advantages.37	NOUN
taxlaw-6679	137	20	state	state	NOUN
taxlaw-6679	137	21	tax	tax	NOUN
taxlaw-6679	137	22	conformity	conformity	NOUN
taxlaw-6679	137	23	is	be	AUX
taxlaw-6679	137	24	thought	think	VERB
taxlaw-6679	137	25	to	to	PART
taxlaw-6679	137	26	ease	ease	VERB
taxlaw-6679	137	27	legislative	legislative	ADJ
taxlaw-6679	137	28	burdens	burden	NOUN
taxlaw-6679	137	29	,	,	PUNCT
taxlaw-6679	137	30	because	because	SCONJ
taxlaw-6679	137	31	state	state	NOUN
taxlaw-6679	137	32	lawmakers	lawmaker	NOUN
taxlaw-6679	137	33	can	can	AUX
taxlaw-6679	137	34	shift	shift	VERB
taxlaw-6679	137	35	responsibility	responsibility	NOUN
taxlaw-6679	137	36	for	for	ADP
taxlaw-6679	137	37	a	a	DET
taxlaw-6679	137	38	significant	significant	ADJ
taxlaw-6679	137	39	amount	amount	NOUN
taxlaw-6679	137	40	of	of	ADP
taxlaw-6679	137	41	tax	tax	NOUN
taxlaw-6679	137	42	legislation	legislation	NOUN
taxlaw-6679	137	43	to	to	ADP
taxlaw-6679	137	44	the	the	DET
taxlaw-6679	137	45	federal	federal	ADJ
taxlaw-6679	137	46	government	government	NOUN
taxlaw-6679	137	47	.	.	PUNCT
taxlaw-6679	138	1	it	it	PRON
taxlaw-6679	138	2	is	be	AUX
taxlaw-6679	138	3	much	much	ADV
taxlaw-6679	138	4	simpler	simple	ADJ
taxlaw-6679	138	5	,	,	PUNCT
taxlaw-6679	138	6	after	after	ADV
taxlaw-6679	138	7	all	all	ADV
taxlaw-6679	138	8	,	,	PUNCT
taxlaw-6679	138	9	for	for	SCONJ
taxlaw-6679	138	10	a	a	DET
taxlaw-6679	138	11	state	state	NOUN
taxlaw-6679	138	12	lawmaker	lawmaker	NOUN
taxlaw-6679	138	13	to	to	PART
taxlaw-6679	138	14	simply	simply	ADV
taxlaw-6679	138	15	vote	vote	VERB
taxlaw-6679	138	16	in	in	ADP
taxlaw-6679	138	17	favor	favor	NOUN
taxlaw-6679	138	18	of	of	ADP
taxlaw-6679	138	19	adopting	adopt	VERB
taxlaw-6679	138	20	the	the	DET
taxlaw-6679	138	21	existing	exist	VERB
taxlaw-6679	138	22	federal	federal	ADJ
taxlaw-6679	138	23	tax	tax	NOUN
taxlaw-6679	138	24	system	system	NOUN
taxlaw-6679	138	25	than	than	SCONJ
taxlaw-6679	138	26	to	to	PART
taxlaw-6679	138	27	structure	structure	VERB
taxlaw-6679	138	28	a	a	DET
taxlaw-6679	138	29	state	state	NOUN
taxlaw-6679	138	30	revenue	revenue	NOUN
taxlaw-6679	138	31	system	system	NOUN
taxlaw-6679	138	32	from	from	ADP
taxlaw-6679	138	33	scratch.38	scratch.38	NOUN
taxlaw-6679	138	34	state	state	NOUN
taxlaw-6679	138	35	tax	tax	NOUN
taxlaw-6679	138	36	conformity	conformity	NOUN
taxlaw-6679	138	37	is	be	AUX
taxlaw-6679	138	38	also	also	ADV
taxlaw-6679	138	39	thought	think	VERB
taxlaw-6679	138	40	to	to	PART
taxlaw-6679	138	41	lessen	lessen	VERB
taxlaw-6679	138	42	the	the	DET
taxlaw-6679	138	43	burden	burden	NOUN
taxlaw-6679	138	44	on	on	ADP
taxlaw-6679	138	45	state	state	NOUN
taxlaw-6679	138	46	executive	executive	ADJ
taxlaw-6679	138	47	and	and	CCONJ
taxlaw-6679	138	48	judicial	judicial	ADJ
taxlaw-6679	138	49	branches	branch	NOUN
taxlaw-6679	138	50	,	,	PUNCT
taxlaw-6679	138	51	which	which	PRON
taxlaw-6679	138	52	can	can	AUX
taxlaw-6679	138	53	rely	rely	VERB
taxlaw-6679	138	54	on	on	ADP
taxlaw-6679	138	55	both	both	CCONJ
taxlaw-6679	138	56	federal	federal	ADJ
taxlaw-6679	138	57	rulemaking	rulemaking	NOUN
taxlaw-6679	138	58	and	and	CCONJ
taxlaw-6679	138	59	federal	federal	ADJ
taxlaw-6679	138	60	judicial	judicial	ADJ
taxlaw-6679	138	61	decisions	decision	NOUN
taxlaw-6679	138	62	when	when	SCONJ
taxlaw-6679	138	63	state	state	NOUN
taxlaw-6679	138	64	tax	tax	NOUN
taxlaw-6679	138	65	law	law	NOUN
taxlaw-6679	138	66	is	be	AUX
taxlaw-6679	138	67	substantively	substantively	ADV
taxlaw-6679	138	68	identical	identical	ADJ
taxlaw-6679	138	69	to	to	ADP
taxlaw-6679	138	70	the	the	DET
taxlaw-6679	138	71	federal	federal	PROPN
taxlaw-6679	138	72	code	code	PROPN
taxlaw-6679	138	73	.	.	PUNCT
taxlaw-6679	139	1	for	for	ADP
taxlaw-6679	139	2	example	example	NOUN
taxlaw-6679	139	3	,	,	PUNCT
taxlaw-6679	139	4	if	if	SCONJ
taxlaw-6679	139	5	a	a	DET
taxlaw-6679	139	6	state	state	NOUN
taxlaw-6679	139	7	conforms	conform	VERB
taxlaw-6679	139	8	to	to	ADP
taxlaw-6679	139	9	the	the	DET
taxlaw-6679	139	10	federal	federal	PROPN
taxlaw-6679	139	11	code	code	PROPN
taxlaw-6679	139	12	’s	’s	PART
taxlaw-6679	139	13	definition	definition	NOUN
taxlaw-6679	139	14	of	of	ADP
taxlaw-6679	139	15	a	a	DET
taxlaw-6679	139	16	deductible	deductible	ADJ
taxlaw-6679	139	17	business	business	NOUN
taxlaw-6679	139	18	expense	expense	NOUN
taxlaw-6679	139	19	,	,	PUNCT
taxlaw-6679	139	20	then	then	ADV
taxlaw-6679	139	21	state	state	NOUN
taxlaw-6679	139	22	tax	tax	NOUN
taxlaw-6679	139	23	agencies	agency	NOUN
taxlaw-6679	139	24	and	and	CCONJ
taxlaw-6679	139	25	state	state	NOUN
taxlaw-6679	139	26	courts	court	NOUN
taxlaw-6679	139	27	may	may	AUX
taxlaw-6679	139	28	rely	rely	VERB
taxlaw-6679	139	29	on	on	ADP
taxlaw-6679	139	30	federal	federal	ADJ
taxlaw-6679	139	31	rulemaking	rulemaking	NOUN
taxlaw-6679	139	32	and	and	CCONJ
taxlaw-6679	139	33	judicial	judicial	ADJ
taxlaw-6679	139	34	decisions	decision	NOUN
taxlaw-6679	139	35	in	in	ADP
taxlaw-6679	139	36	the	the	DET
taxlaw-6679	139	37	event	event	NOUN
taxlaw-6679	139	38	of	of	ADP
taxlaw-6679	139	39	a	a	DET
taxlaw-6679	139	40	dispute	dispute	NOUN
taxlaw-6679	139	41	about	about	ADP
taxlaw-6679	139	42	whether	whether	SCONJ
taxlaw-6679	139	43	a	a	DET
taxlaw-6679	139	44	taxpayer	taxpayer	NOUN
taxlaw-6679	139	45	can	can	AUX
taxlaw-6679	139	46	claim	claim	VERB
taxlaw-6679	139	47	the	the	DET
taxlaw-6679	139	48	deduction	deduction	NOUN
taxlaw-6679	139	49	.	.	PUNCT
taxlaw-6679	140	1	the	the	DET
taxlaw-6679	140	2	extensive	extensive	ADJ
taxlaw-6679	140	3	tax	tax	NOUN
taxlaw-6679	140	4	guidance	guidance	NOUN
taxlaw-6679	140	5	produced	produce	VERB
taxlaw-6679	140	6	at	at	ADP
taxlaw-6679	140	7	the	the	DET
taxlaw-6679	140	8	federal	federal	ADJ
taxlaw-6679	140	9	level	level	NOUN
taxlaw-6679	140	10	is	be	AUX
taxlaw-6679	140	11	more	more	ADJ
taxlaw-6679	140	12	than	than	ADP
taxlaw-6679	140	13	what	what	PRON
taxlaw-6679	140	14	any	any	DET
taxlaw-6679	140	15	individual	individual	ADJ
taxlaw-6679	140	16	state	state	NOUN
taxlaw-6679	140	17	could	could	AUX
taxlaw-6679	140	18	produce.39	produce.39	VERB
taxlaw-6679	140	19	in	in	ADP
taxlaw-6679	140	20	addition	addition	NOUN
taxlaw-6679	140	21	,	,	PUNCT
taxlaw-6679	140	22	state	state	NOUN
taxlaw-6679	140	23	tax	tax	NOUN
taxlaw-6679	140	24	conformity	conformity	NOUN
taxlaw-6679	140	25	is	be	AUX
taxlaw-6679	140	26	thought	think	VERB
taxlaw-6679	140	27	to	to	PART
taxlaw-6679	140	28	significantly	significantly	ADV
taxlaw-6679	140	29	simplify	simplify	VERB
taxlaw-6679	140	30	recordkeeping	recordkeeping	NOUN
taxlaw-6679	140	31	and	and	CCONJ
taxlaw-6679	140	32	return	return	NOUN
taxlaw-6679	140	33	filing	filing	NOUN
taxlaw-6679	140	34	for	for	ADP
taxlaw-6679	140	35	taxpayers	taxpayer	NOUN
taxlaw-6679	140	36	,	,	PUNCT
taxlaw-6679	140	37	as	as	ADV
taxlaw-6679	140	38	well	well	ADV
taxlaw-6679	140	39	as	as	ADP
taxlaw-6679	140	40	tax	tax	NOUN
taxlaw-6679	140	41	planning	planning	NOUN
taxlaw-6679	140	42	.	.	PUNCT
taxlaw-6679	141	1	40	40	NUM
taxlaw-6679	142	1	for	for	ADP
taxlaw-6679	142	2	example	example	NOUN
taxlaw-6679	142	3	,	,	PUNCT
taxlaw-6679	142	4	if	if	SCONJ
taxlaw-6679	142	5	the	the	DET
taxlaw-6679	142	6	state	state	NOUN
taxlaw-6679	142	7	individual	individual	ADJ
taxlaw-6679	142	8	income	income	NOUN
taxlaw-6679	142	9	tax	tax	NOUN
taxlaw-6679	142	10	essentially	essentially	ADV
taxlaw-6679	142	11	includes	include	VERB
taxlaw-6679	142	12	the	the	DET
taxlaw-6679	142	13	same	same	ADJ
taxlaw-6679	142	14	items	item	NOUN
taxlaw-6679	142	15	in	in	ADP
taxlaw-6679	142	16	taxable	taxable	ADJ
taxlaw-6679	142	17	income	income	NOUN
taxlaw-6679	142	18	and	and	CCONJ
taxlaw-6679	142	19	allows	allow	VERB
taxlaw-6679	142	20	the	the	DET
taxlaw-6679	142	21	same	same	ADJ
taxlaw-6679	142	22	deductions	deduction	NOUN
taxlaw-6679	142	23	as	as	ADP
taxlaw-6679	142	24	the	the	DET
taxlaw-6679	142	25	federal	federal	ADJ
taxlaw-6679	142	26	tax	tax	NOUN
taxlaw-6679	142	27	system	system	NOUN
taxlaw-6679	142	28	,	,	PUNCT
taxlaw-6679	142	29	a	a	DET
taxlaw-6679	142	30	taxpayer	taxpayer	NOUN
taxlaw-6679	142	31	only	only	ADV
taxlaw-6679	142	32	needs	need	VERB
taxlaw-6679	142	33	to	to	PART
taxlaw-6679	142	34	keep	keep	VERB
taxlaw-6679	142	35	a	a	DET
taxlaw-6679	142	36	single	single	ADJ
taxlaw-6679	142	37	set	set	NOUN
taxlaw-6679	142	38	of	of	ADP
taxlaw-6679	142	39	records	record	NOUN
taxlaw-6679	142	40	and	and	CCONJ
taxlaw-6679	142	41	only	only	ADV
taxlaw-6679	142	42	needs	need	VERB
taxlaw-6679	142	43	to	to	PART
taxlaw-6679	142	44	make	make	VERB
taxlaw-6679	142	45	a	a	DET
taxlaw-6679	142	46	single	single	ADJ
taxlaw-6679	142	47	decision	decision	NOUN
taxlaw-6679	142	48	about	about	ADP
taxlaw-6679	142	49	whether	whether	SCONJ
taxlaw-6679	142	50	to	to	PART
taxlaw-6679	142	51	include	include	VERB
taxlaw-6679	142	52	a	a	DET
taxlaw-6679	142	53	specific	specific	ADJ
taxlaw-6679	142	54	item	item	NOUN
taxlaw-6679	142	55	or	or	CCONJ
taxlaw-6679	142	56	deduct	deduct	VERB
taxlaw-6679	142	57	a	a	DET
taxlaw-6679	142	58	specific	specific	ADJ
taxlaw-6679	142	59	item	item	NOUN
taxlaw-6679	142	60	on	on	ADP
taxlaw-6679	142	61	both	both	DET
taxlaw-6679	142	62	returns	return	NOUN
taxlaw-6679	142	63	.	.	PUNCT
taxlaw-6679	143	1	conformity	conformity	NOUN
taxlaw-6679	143	2	may	may	AUX
taxlaw-6679	143	3	also	also	ADV
taxlaw-6679	143	4	therefore	therefore	ADV
taxlaw-6679	143	5	increase	increase	VERB
taxlaw-6679	143	6	state	state	NOUN
taxlaw-6679	143	7	tax	tax	NOUN
taxlaw-6679	143	8	compliance	compliance	NOUN
taxlaw-6679	143	9	,	,	PUNCT
taxlaw-6679	143	10	since	since	SCONJ
taxlaw-6679	143	11	taxpayers	taxpayer	NOUN
taxlaw-6679	143	12	only	only	ADV
taxlaw-6679	143	13	need	need	VERB
taxlaw-6679	143	14	knowledge	knowledge	NOUN
taxlaw-6679	143	15	of	of	ADP
taxlaw-6679	143	16	a	a	DET
taxlaw-6679	143	17	single	single	ADJ
taxlaw-6679	143	18	set	set	NOUN
taxlaw-6679	143	19	of	of	ADP
taxlaw-6679	143	20	tax	tax	NOUN
taxlaw-6679	143	21	rules	rule	NOUN
taxlaw-6679	143	22	.	.	PUNCT
taxlaw-6679	144	1	for	for	ADP
taxlaw-6679	144	2	taxpayers	taxpayer	NOUN
taxlaw-6679	144	3	who	who	PRON
taxlaw-6679	144	4	must	must	AUX
taxlaw-6679	144	5	file	file	VERB
taxlaw-6679	144	6	in	in	ADP
taxlaw-6679	144	7	multiple	multiple	ADJ
taxlaw-6679	144	8	states	state	NOUN
taxlaw-6679	144	9	,	,	PUNCT
taxlaw-6679	144	10	conformity	conformity	NOUN
taxlaw-6679	144	11	(	(	PUNCT
taxlaw-6679	144	12	if	if	SCONJ
taxlaw-6679	144	13	adopted	adopt	VERB
taxlaw-6679	144	14	similarly	similarly	ADV
taxlaw-6679	144	15	in	in	ADP
taxlaw-6679	144	16	the	the	DET
taxlaw-6679	144	17	relevant	relevant	ADJ
taxlaw-6679	144	18	states	state	NOUN
taxlaw-6679	144	19	)	)	PUNCT
taxlaw-6679	144	20	offers	offer	VERB
taxlaw-6679	144	21	further	further	ADJ
taxlaw-6679	144	22	simplification.41	simplification.41	NOUN
taxlaw-6679	144	23	35	35	NUM
taxlaw-6679	145	1	i	i	PRON
taxlaw-6679	145	2	d.	d.	PROPN
taxlaw-6679	145	3	36	36	NUM
taxlaw-6679	146	1	i	i	PRON
taxlaw-6679	146	2	d.	d.	PROPN
taxlaw-6679	146	3	at	at	ADP
taxlaw-6679	146	4	486	486	NUM
taxlaw-6679	146	5	.	.	PUNCT
taxlaw-6679	146	6	37	37	NUM
taxlaw-6679	146	7	see	see	VERB
taxlaw-6679	146	8	,	,	PUNCT
taxlaw-6679	146	9	e.g.	e.g.	ADV
taxlaw-6679	146	10	,	,	PUNCT
taxlaw-6679	146	11	mason	mason	PROPN
taxlaw-6679	146	12	,	,	PUNCT
taxlaw-6679	146	13	supra	supra	PROPN
taxlaw-6679	146	14	note	note	PROPN
taxlaw-6679	146	15	4	4	NUM
taxlaw-6679	146	16	,	,	PUNCT
taxlaw-6679	146	17	at	at	ADP
taxlaw-6679	146	18	1267	1267	NUM
taxlaw-6679	146	19	(	(	PUNCT
taxlaw-6679	146	20	claiming	claim	VERB
taxlaw-6679	146	21	that	that	SCONJ
taxlaw-6679	146	22	these	these	DET
taxlaw-6679	146	23	two	two	NUM
taxlaw-6679	146	24	advantages	advantage	NOUN
taxlaw-6679	146	25	are	be	AUX
taxlaw-6679	146	26	in	in	ADP
taxlaw-6679	146	27	fact	fact	NOUN
taxlaw-6679	146	28	so	so	ADV
taxlaw-6679	146	29	significant	significant	ADJ
taxlaw-6679	146	30	that	that	SCONJ
taxlaw-6679	146	31	states	state	NOUN
taxlaw-6679	146	32	are	be	AUX
taxlaw-6679	146	33	unlikely	unlikely	ADJ
taxlaw-6679	146	34	to	to	PART
taxlaw-6679	146	35	ever	ever	ADV
taxlaw-6679	146	36	abandon	abandon	VERB
taxlaw-6679	146	37	conformity	conformity	NOUN
taxlaw-6679	146	38	)	)	PUNCT
taxlaw-6679	146	39	.	.	PUNCT
taxlaw-6679	147	1	most	most	ADJ
taxlaw-6679	147	2	of	of	ADP
taxlaw-6679	147	3	the	the	DET
taxlaw-6679	147	4	work	work	NOUN
taxlaw-6679	147	5	on	on	ADP
taxlaw-6679	147	6	state	state	NOUN
taxlaw-6679	147	7	tax	tax	NOUN
taxlaw-6679	147	8	conformity	conformity	NOUN
taxlaw-6679	147	9	has	have	AUX
taxlaw-6679	147	10	either	either	CCONJ
taxlaw-6679	147	11	focused	focus	VERB
taxlaw-6679	147	12	on	on	ADP
taxlaw-6679	147	13	or	or	CCONJ
taxlaw-6679	147	14	included	include	VERB
taxlaw-6679	147	15	state	state	NOUN
taxlaw-6679	147	16	corporate	corporate	ADJ
taxlaw-6679	147	17	tax	tax	NOUN
taxlaw-6679	147	18	in	in	ADP
taxlaw-6679	147	19	its	its	PRON
taxlaw-6679	147	20	analysis	analysis	NOUN
taxlaw-6679	147	21	and	and	CCONJ
taxlaw-6679	147	22	,	,	PUNCT
taxlaw-6679	147	23	as	as	ADP
taxlaw-6679	147	24	a	a	DET
taxlaw-6679	147	25	result	result	NOUN
taxlaw-6679	147	26	,	,	PUNCT
taxlaw-6679	147	27	some	some	PRON
taxlaw-6679	147	28	of	of	ADP
taxlaw-6679	147	29	these	these	DET
taxlaw-6679	147	30	arguments	argument	NOUN
taxlaw-6679	147	31	have	have	VERB
taxlaw-6679	147	32	much	much	ADV
taxlaw-6679	147	33	greater	great	ADJ
taxlaw-6679	147	34	power	power	NOUN
taxlaw-6679	147	35	in	in	ADP
taxlaw-6679	147	36	the	the	DET
taxlaw-6679	147	37	context	context	NOUN
taxlaw-6679	147	38	of	of	ADP
taxlaw-6679	147	39	sophisticated	sophisticated	ADJ
taxlaw-6679	147	40	multi	multi	ADJ
taxlaw-6679	147	41	-	-	ADJ
taxlaw-6679	147	42	state	state	ADJ
taxlaw-6679	147	43	businesses	business	NOUN
taxlaw-6679	147	44	than	than	ADP
taxlaw-6679	147	45	for	for	ADP
taxlaw-6679	147	46	ordinary	ordinary	ADJ
taxlaw-6679	147	47	individual	individual	ADJ
taxlaw-6679	147	48	taxpayers	taxpayer	NOUN
taxlaw-6679	147	49	.	.	PUNCT
taxlaw-6679	148	1	while	while	SCONJ
taxlaw-6679	148	2	i	i	PRON
taxlaw-6679	148	3	am	be	AUX
taxlaw-6679	148	4	quickly	quickly	ADV
taxlaw-6679	148	5	summarizing	summarize	VERB
taxlaw-6679	148	6	the	the	DET
taxlaw-6679	148	7	primary	primary	ADJ
taxlaw-6679	148	8	arguments	argument	NOUN
taxlaw-6679	148	9	made	make	VERB
taxlaw-6679	148	10	in	in	ADP
taxlaw-6679	148	11	favor	favor	NOUN
taxlaw-6679	148	12	of	of	ADP
taxlaw-6679	148	13	state	state	NOUN
taxlaw-6679	148	14	conformity	conformity	NOUN
taxlaw-6679	148	15	,	,	PUNCT
taxlaw-6679	148	16	mason	mason	PROPN
taxlaw-6679	148	17	,	,	PUNCT
taxlaw-6679	148	18	supra	supra	PROPN
taxlaw-6679	148	19	note	note	PROPN
taxlaw-6679	148	20	4	4	NUM
taxlaw-6679	148	21	,	,	PUNCT
taxlaw-6679	148	22	comprehensively	comprehensively	ADV
taxlaw-6679	148	23	reviews	review	VERB
taxlaw-6679	148	24	both	both	CCONJ
taxlaw-6679	148	25	the	the	DET
taxlaw-6679	148	26	advantages	advantage	NOUN
taxlaw-6679	148	27	and	and	CCONJ
taxlaw-6679	148	28	disadvantage	disadvantage	NOUN
taxlaw-6679	148	29	of	of	ADP
taxlaw-6679	148	30	conformity	conformity	NOUN
taxlaw-6679	148	31	in	in	ADP
taxlaw-6679	148	32	detail	detail	NOUN
taxlaw-6679	148	33	.	.	PUNCT
taxlaw-6679	149	1	38	38	NUM
taxlaw-6679	149	2	see	see	VERB
taxlaw-6679	149	3	,	,	PUNCT
taxlaw-6679	149	4	e.g.	e.g.	ADV
taxlaw-6679	149	5	,	,	PUNCT
taxlaw-6679	149	6	stark	stark	ADJ
taxlaw-6679	149	7	,	,	PUNCT
taxlaw-6679	149	8	supra	supra	ADJ
taxlaw-6679	149	9	note	note	NOUN
taxlaw-6679	149	10	4	4	NUM
taxlaw-6679	149	11	,	,	PUNCT
taxlaw-6679	149	12	at	at	ADP
taxlaw-6679	149	13	423	423	NUM
taxlaw-6679	149	14	(	(	PUNCT
taxlaw-6679	149	15	“	"	PUNCT
taxlaw-6679	149	16	the	the	DET
taxlaw-6679	149	17	availability	availability	NOUN
taxlaw-6679	149	18	of	of	ADP
taxlaw-6679	149	19	the	the	DET
taxlaw-6679	149	20	federal	federal	ADJ
taxlaw-6679	149	21	income	income	NOUN
taxlaw-6679	149	22	tax	tax	NOUN
taxlaw-6679	149	23	base	base	NOUN
taxlaw-6679	149	24	as	as	ADP
taxlaw-6679	149	25	a	a	DET
taxlaw-6679	149	26	starting	starting	NOUN
taxlaw-6679	149	27	point	point	NOUN
taxlaw-6679	149	28	in	in	ADP
taxlaw-6679	149	29	calculating	calculate	VERB
taxlaw-6679	149	30	state	state	NOUN
taxlaw-6679	149	31	tax	tax	NOUN
taxlaw-6679	149	32	liability	liability	NOUN
taxlaw-6679	149	33	is	be	AUX
taxlaw-6679	149	34	an	an	DET
taxlaw-6679	149	35	unqualified	unqualified	ADJ
taxlaw-6679	149	36	benefit	benefit	NOUN
taxlaw-6679	149	37	”	"	PUNCT
taxlaw-6679	149	38	)	)	PUNCT
taxlaw-6679	149	39	.	.	PUNCT
taxlaw-6679	150	1	39	39	NUM
taxlaw-6679	150	2	walczak	walczak	NOUN
taxlaw-6679	150	3	,	,	PUNCT
taxlaw-6679	150	4	supra	supra	PROPN
taxlaw-6679	150	5	note	note	NOUN
taxlaw-6679	150	6	6	6	NUM
taxlaw-6679	150	7	,	,	PUNCT
taxlaw-6679	150	8	at	at	ADP
taxlaw-6679	150	9	2	2	NUM
taxlaw-6679	150	10	.	.	NUM
taxlaw-6679	150	11	40	40	NUM
taxlaw-6679	150	12	see	see	VERB
taxlaw-6679	150	13	,	,	PUNCT
taxlaw-6679	150	14	e.g.	e.g.	ADV
taxlaw-6679	150	15	,	,	PUNCT
taxlaw-6679	150	16	leann	leann	PROPN
taxlaw-6679	150	17	luna	luna	PROPN
taxlaw-6679	150	18	&	&	CCONJ
taxlaw-6679	150	19	ann	ann	PROPN
taxlaw-6679	150	20	boyd	boyd	PROPN
taxlaw-6679	150	21	watts	watts	PROPN
taxlaw-6679	150	22	,	,	PUNCT
taxlaw-6679	150	23	federal	federal	ADJ
taxlaw-6679	150	24	tax	tax	NOUN
taxlaw-6679	150	25	legislative	legislative	ADJ
taxlaw-6679	150	26	changes	change	NOUN
taxlaw-6679	150	27	and	and	CCONJ
taxlaw-6679	150	28	state	state	NOUN
taxlaw-6679	150	29	conformity	conformity	NOUN
taxlaw-6679	150	30	,	,	PUNCT
taxlaw-6679	150	31	47	47	NUM
taxlaw-6679	150	32	st	st	PROPN
taxlaw-6679	150	33	.	.	PROPN
taxlaw-6679	150	34	tax	tax	PROPN
taxlaw-6679	150	35	notes	note	NOUN
taxlaw-6679	150	36	619	619	NUM
taxlaw-6679	150	37	,	,	PUNCT
taxlaw-6679	150	38	619	619	NUM
taxlaw-6679	150	39	(	(	PUNCT
taxlaw-6679	150	40	2008	2008	NUM
taxlaw-6679	150	41	)	)	PUNCT
taxlaw-6679	150	42	.	.	PUNCT
taxlaw-6679	151	1	41	41	NUM
taxlaw-6679	151	2	mason	mason	PROPN
taxlaw-6679	151	3	,	,	PUNCT
taxlaw-6679	151	4	supra	supra	PROPN
taxlaw-6679	151	5	note	note	PROPN
taxlaw-6679	151	6	4	4	NUM
taxlaw-6679	151	7	,	,	PUNCT
taxlaw-6679	151	8	at	at	ADP
taxlaw-6679	151	9	1281	1281	NUM
taxlaw-6679	151	10	-	-	SYM
taxlaw-6679	151	11	83	83	NUM
taxlaw-6679	151	12	.	.	PUNCT
taxlaw-6679	152	1	[	[	X
taxlaw-6679	152	2	vol.11:1	vol.11:1	PROPN
taxlaw-6679	152	3	columbia	columbia	PROPN
taxlaw-6679	152	4	journal	journal	PROPN
taxlaw-6679	152	5	of	of	ADP
taxlaw-6679	152	6	tax	tax	NOUN
taxlaw-6679	152	7	law	law	NOUN
taxlaw-6679	152	8	66	66	NUM
taxlaw-6679	152	9	conformity	conformity	NOUN
taxlaw-6679	152	10	may	may	AUX
taxlaw-6679	152	11	also	also	ADV
taxlaw-6679	152	12	streamline	streamline	VERB
taxlaw-6679	152	13	state	state	NOUN
taxlaw-6679	152	14	tax	tax	NOUN
taxlaw-6679	152	15	enforcement	enforcement	NOUN
taxlaw-6679	152	16	.	.	PUNCT
taxlaw-6679	153	1	state	state	NOUN
taxlaw-6679	153	2	conformity	conformity	NOUN
taxlaw-6679	153	3	allows	allow	VERB
taxlaw-6679	153	4	states	state	NOUN
taxlaw-6679	153	5	to	to	PART
taxlaw-6679	153	6	“	"	PUNCT
taxlaw-6679	153	7	piggyback	piggyback	VERB
taxlaw-6679	153	8	”	"	PUNCT
taxlaw-6679	153	9	on	on	ADP
taxlaw-6679	153	10	federal	federal	ADJ
taxlaw-6679	153	11	tax	tax	NOUN
taxlaw-6679	153	12	audits	audits	NOUN
taxlaw-6679	153	13	and	and	CCONJ
taxlaw-6679	153	14	participate	participate	VERB
taxlaw-6679	153	15	in	in	ADP
taxlaw-6679	153	16	data	datum	NOUN
taxlaw-6679	153	17	exchange	exchange	NOUN
taxlaw-6679	153	18	programs	program	NOUN
taxlaw-6679	153	19	with	with	ADP
taxlaw-6679	153	20	the	the	DET
taxlaw-6679	153	21	irs.42	irs.42	NOUN
taxlaw-6679	153	22	for	for	ADP
taxlaw-6679	153	23	example	example	NOUN
taxlaw-6679	153	24	,	,	PUNCT
taxlaw-6679	153	25	a	a	DET
taxlaw-6679	153	26	state	state	NOUN
taxlaw-6679	153	27	that	that	PRON
taxlaw-6679	153	28	conforms	conform	VERB
taxlaw-6679	153	29	to	to	ADP
taxlaw-6679	153	30	federal	federal	ADJ
taxlaw-6679	153	31	tax	tax	NOUN
taxlaw-6679	153	32	deductions	deduction	NOUN
taxlaw-6679	153	33	may	may	AUX
taxlaw-6679	153	34	have	have	VERB
taxlaw-6679	153	35	an	an	DET
taxlaw-6679	153	36	agreement	agreement	NOUN
taxlaw-6679	153	37	with	with	ADP
taxlaw-6679	153	38	the	the	DET
taxlaw-6679	153	39	irs	irs	PROPN
taxlaw-6679	153	40	that	that	PRON
taxlaw-6679	153	41	requires	require	VERB
taxlaw-6679	153	42	the	the	DET
taxlaw-6679	153	43	irs	irs	PROPN
taxlaw-6679	153	44	to	to	PART
taxlaw-6679	153	45	inform	inform	VERB
taxlaw-6679	153	46	the	the	DET
taxlaw-6679	153	47	state	state	NOUN
taxlaw-6679	153	48	where	where	SCONJ
taxlaw-6679	153	49	a	a	DET
taxlaw-6679	153	50	state	state	NOUN
taxlaw-6679	153	51	taxpayer	taxpayer	NOUN
taxlaw-6679	153	52	is	be	AUX
taxlaw-6679	153	53	found	find	VERB
taxlaw-6679	153	54	to	to	PART
taxlaw-6679	153	55	have	have	AUX
taxlaw-6679	153	56	improperly	improperly	ADV
taxlaw-6679	153	57	claimed	claim	VERB
taxlaw-6679	153	58	a	a	DET
taxlaw-6679	153	59	federal	federal	ADJ
taxlaw-6679	153	60	tax	tax	NOUN
taxlaw-6679	153	61	deduction	deduction	NOUN
taxlaw-6679	153	62	.	.	PUNCT
taxlaw-6679	154	1	the	the	DET
taxlaw-6679	154	2	state	state	NOUN
taxlaw-6679	154	3	thus	thus	ADV
taxlaw-6679	154	4	outsources	outsource	VERB
taxlaw-6679	154	5	part	part	NOUN
taxlaw-6679	154	6	of	of	ADP
taxlaw-6679	154	7	its	its	PRON
taxlaw-6679	154	8	tax	tax	NOUN
taxlaw-6679	154	9	enforcement	enforcement	NOUN
taxlaw-6679	154	10	to	to	ADP
taxlaw-6679	154	11	the	the	DET
taxlaw-6679	154	12	federal	federal	ADJ
taxlaw-6679	154	13	government	government	NOUN
taxlaw-6679	154	14	.	.	PUNCT
taxlaw-6679	155	1	it	it	PRON
taxlaw-6679	155	2	can	can	AUX
taxlaw-6679	155	3	then	then	ADV
taxlaw-6679	155	4	engage	engage	VERB
taxlaw-6679	155	5	in	in	ADP
taxlaw-6679	155	6	a	a	DET
taxlaw-6679	155	7	targeted	target	VERB
taxlaw-6679	155	8	audit	audit	NOUN
taxlaw-6679	155	9	or	or	CCONJ
taxlaw-6679	155	10	collection	collection	NOUN
taxlaw-6679	155	11	process	process	NOUN
taxlaw-6679	155	12	involving	involve	VERB
taxlaw-6679	155	13	the	the	DET
taxlaw-6679	155	14	affected	affected	ADJ
taxlaw-6679	155	15	taxpayer	taxpayer	NOUN
taxlaw-6679	155	16	,	,	PUNCT
taxlaw-6679	155	17	without	without	ADP
taxlaw-6679	155	18	having	have	VERB
taxlaw-6679	155	19	to	to	PART
taxlaw-6679	155	20	invest	invest	VERB
taxlaw-6679	155	21	the	the	DET
taxlaw-6679	155	22	resources	resource	NOUN
taxlaw-6679	155	23	to	to	PART
taxlaw-6679	155	24	identify	identify	VERB
taxlaw-6679	155	25	the	the	DET
taxlaw-6679	155	26	taxpayer	taxpayer	NOUN
taxlaw-6679	155	27	.	.	PUNCT
taxlaw-6679	156	1	from	from	ADP
taxlaw-6679	156	2	the	the	DET
taxlaw-6679	156	3	states	state	NOUN
taxlaw-6679	156	4	’	'	PUNCT
taxlaw-6679	156	5	perspective	perspective	NOUN
taxlaw-6679	156	6	,	,	PUNCT
taxlaw-6679	156	7	this	this	PRON
taxlaw-6679	156	8	may	may	AUX
taxlaw-6679	156	9	decrease	decrease	VERB
taxlaw-6679	156	10	the	the	DET
taxlaw-6679	156	11	cost	cost	NOUN
taxlaw-6679	156	12	of	of	ADP
taxlaw-6679	156	13	administration	administration	NOUN
taxlaw-6679	156	14	,	,	PUNCT
taxlaw-6679	156	15	resulting	result	VERB
taxlaw-6679	156	16	in	in	ADP
taxlaw-6679	156	17	a	a	DET
taxlaw-6679	156	18	more	more	ADV
taxlaw-6679	156	19	efficient	efficient	ADJ
taxlaw-6679	156	20	tax	tax	NOUN
taxlaw-6679	156	21	system.43	system.43	NOUN
taxlaw-6679	156	22	c.	c.	PROPN
taxlaw-6679	156	23	disadvantages	disadvantage	NOUN
taxlaw-6679	156	24	of	of	ADP
taxlaw-6679	156	25	conformity	conformity	NOUN
taxlaw-6679	156	26	when	when	SCONJ
taxlaw-6679	156	27	a	a	DET
taxlaw-6679	156	28	state	state	NOUN
taxlaw-6679	156	29	incorporates	incorporate	VERB
taxlaw-6679	156	30	federal	federal	ADJ
taxlaw-6679	156	31	law	law	NOUN
taxlaw-6679	156	32	by	by	ADP
taxlaw-6679	156	33	reference	reference	NOUN
taxlaw-6679	156	34	into	into	ADP
taxlaw-6679	156	35	its	its	PRON
taxlaw-6679	156	36	own	own	ADJ
taxlaw-6679	156	37	statutes	statute	NOUN
taxlaw-6679	156	38	,	,	PUNCT
taxlaw-6679	156	39	it	it	PRON
taxlaw-6679	156	40	becomes	become	VERB
taxlaw-6679	156	41	difficult	difficult	ADJ
taxlaw-6679	156	42	for	for	SCONJ
taxlaw-6679	156	43	both	both	PRON
taxlaw-6679	156	44	state	state	NOUN
taxlaw-6679	156	45	lawmakers	lawmaker	NOUN
taxlaw-6679	156	46	and	and	CCONJ
taxlaw-6679	156	47	state	state	NOUN
taxlaw-6679	156	48	citizens	citizen	NOUN
taxlaw-6679	156	49	to	to	PART
taxlaw-6679	156	50	determine	determine	VERB
taxlaw-6679	156	51	the	the	DET
taxlaw-6679	156	52	content	content	NOUN
taxlaw-6679	156	53	of	of	ADP
taxlaw-6679	156	54	the	the	DET
taxlaw-6679	156	55	law.44	law.44	NOUN
taxlaw-6679	156	56	for	for	ADP
taxlaw-6679	156	57	example	example	NOUN
taxlaw-6679	156	58	,	,	PUNCT
taxlaw-6679	156	59	if	if	SCONJ
taxlaw-6679	156	60	a	a	DET
taxlaw-6679	156	61	state	state	NOUN
taxlaw-6679	156	62	passes	pass	VERB
taxlaw-6679	156	63	a	a	DET
taxlaw-6679	156	64	law	law	NOUN
taxlaw-6679	156	65	incorporating	incorporate	VERB
taxlaw-6679	156	66	federal	federal	ADJ
taxlaw-6679	156	67	environmental	environmental	ADJ
taxlaw-6679	156	68	standards	standard	NOUN
taxlaw-6679	156	69	,	,	PUNCT
taxlaw-6679	156	70	lawmakers	lawmaker	NOUN
taxlaw-6679	156	71	and	and	CCONJ
taxlaw-6679	156	72	citizens	citizen	NOUN
taxlaw-6679	156	73	would	would	AUX
taxlaw-6679	156	74	need	need	VERB
taxlaw-6679	156	75	to	to	PART
taxlaw-6679	156	76	then	then	ADV
taxlaw-6679	156	77	locate	locate	VERB
taxlaw-6679	156	78	,	,	PUNCT
taxlaw-6679	156	79	read	read	VERB
taxlaw-6679	156	80	,	,	PUNCT
taxlaw-6679	156	81	and	and	CCONJ
taxlaw-6679	156	82	understand	understand	VERB
taxlaw-6679	156	83	the	the	DET
taxlaw-6679	156	84	content	content	NOUN
taxlaw-6679	156	85	of	of	ADP
taxlaw-6679	156	86	that	that	DET
taxlaw-6679	156	87	federal	federal	ADJ
taxlaw-6679	156	88	law	law	NOUN
taxlaw-6679	156	89	in	in	ADP
taxlaw-6679	156	90	order	order	NOUN
taxlaw-6679	156	91	to	to	PART
taxlaw-6679	156	92	make	make	VERB
taxlaw-6679	156	93	an	an	DET
taxlaw-6679	156	94	informed	informed	ADJ
taxlaw-6679	156	95	vote	vote	NOUN
taxlaw-6679	156	96	or	or	CCONJ
taxlaw-6679	156	97	hold	hold	VERB
taxlaw-6679	156	98	legislators	legislator	NOUN
taxlaw-6679	156	99	accountable	accountable	ADJ
taxlaw-6679	156	100	for	for	ADP
taxlaw-6679	156	101	voting	vote	VERB
taxlaw-6679	156	102	responsibly	responsibly	ADV
taxlaw-6679	156	103	.	.	PUNCT
taxlaw-6679	157	1	the	the	DET
taxlaw-6679	157	2	state	state	NOUN
taxlaw-6679	157	3	lawmaking	lawmaking	NOUN
taxlaw-6679	157	4	process	process	NOUN
taxlaw-6679	157	5	is	be	AUX
taxlaw-6679	157	6	less	less	ADV
taxlaw-6679	157	7	transparent	transparent	ADJ
taxlaw-6679	157	8	as	as	ADP
taxlaw-6679	157	9	result	result	NOUN
taxlaw-6679	157	10	.	.	PUNCT
taxlaw-6679	158	1	because	because	SCONJ
taxlaw-6679	158	2	of	of	ADP
taxlaw-6679	158	3	these	these	DET
taxlaw-6679	158	4	concerns	concern	NOUN
taxlaw-6679	158	5	,	,	PUNCT
taxlaw-6679	158	6	some	some	DET
taxlaw-6679	158	7	state	state	NOUN
taxlaw-6679	158	8	constitutions	constitution	NOUN
taxlaw-6679	158	9	explicitly	explicitly	ADV
taxlaw-6679	158	10	prohibit	prohibit	VERB
taxlaw-6679	158	11	such	such	ADJ
taxlaw-6679	158	12	referential	referential	ADJ
taxlaw-6679	158	13	legislation.45	legislation.45	NOUN
taxlaw-6679	158	14	the	the	DET
taxlaw-6679	158	15	concerns	concern	NOUN
taxlaw-6679	158	16	are	be	AUX
taxlaw-6679	158	17	even	even	ADV
taxlaw-6679	158	18	greater	great	ADJ
taxlaw-6679	158	19	where	where	SCONJ
taxlaw-6679	158	20	state	state	NOUN
taxlaw-6679	158	21	law	law	NOUN
taxlaw-6679	158	22	automatically	automatically	ADV
taxlaw-6679	158	23	incorporates	incorporate	VERB
taxlaw-6679	158	24	any	any	DET
taxlaw-6679	158	25	future	future	ADJ
taxlaw-6679	158	26	changes	change	NOUN
taxlaw-6679	158	27	to	to	ADP
taxlaw-6679	158	28	federal	federal	ADJ
taxlaw-6679	158	29	law	law	NOUN
taxlaw-6679	158	30	.	.	PUNCT
taxlaw-6679	159	1	after	after	ADV
taxlaw-6679	159	2	all	all	ADV
taxlaw-6679	159	3	,	,	PUNCT
taxlaw-6679	159	4	under	under	ADP
taxlaw-6679	159	5	such	such	ADJ
taxlaw-6679	159	6	dynamic	dynamic	ADJ
taxlaw-6679	159	7	incorporation	incorporation	NOUN
taxlaw-6679	159	8	,	,	PUNCT
taxlaw-6679	159	9	the	the	DET
taxlaw-6679	159	10	federal	federal	ADJ
taxlaw-6679	159	11	government	government	NOUN
taxlaw-6679	159	12	can	can	AUX
taxlaw-6679	159	13	have	have	VERB
taxlaw-6679	159	14	an	an	DET
taxlaw-6679	159	15	immediate	immediate	ADJ
taxlaw-6679	159	16	effect	effect	NOUN
taxlaw-6679	159	17	on	on	ADP
taxlaw-6679	159	18	state	state	NOUN
taxlaw-6679	159	19	law	law	NOUN
taxlaw-6679	159	20	,	,	PUNCT
taxlaw-6679	159	21	with	with	SCONJ
taxlaw-6679	159	22	no	no	DET
taxlaw-6679	159	23	state	state	NOUN
taxlaw-6679	159	24	legislative	legislative	ADJ
taxlaw-6679	159	25	action	action	NOUN
taxlaw-6679	159	26	necessary.46	necessary.46	NOUN
taxlaw-6679	159	27	scholars	scholar	NOUN
taxlaw-6679	159	28	have	have	AUX
taxlaw-6679	159	29	argued	argue	VERB
taxlaw-6679	159	30	,	,	PUNCT
taxlaw-6679	159	31	and	and	CCONJ
taxlaw-6679	159	32	several	several	ADJ
taxlaw-6679	159	33	courts	court	NOUN
taxlaw-6679	159	34	have	have	AUX
taxlaw-6679	159	35	held	hold	VERB
taxlaw-6679	159	36	,	,	PUNCT
taxlaw-6679	159	37	that	that	SCONJ
taxlaw-6679	159	38	such	such	ADJ
taxlaw-6679	159	39	dynamic	dynamic	ADJ
taxlaw-6679	159	40	incorporation	incorporation	NOUN
taxlaw-6679	159	41	of	of	ADP
taxlaw-6679	159	42	federal	federal	ADJ
taxlaw-6679	159	43	law	law	NOUN
taxlaw-6679	159	44	is	be	AUX
taxlaw-6679	159	45	unconstitutional	unconstitutional	ADJ
taxlaw-6679	159	46	under	under	ADP
taxlaw-6679	159	47	state	state	NOUN
taxlaw-6679	159	48	law	law	NOUN
taxlaw-6679	159	49	,	,	PUNCT
taxlaw-6679	159	50	even	even	ADV
taxlaw-6679	159	51	when	when	SCONJ
taxlaw-6679	159	52	static	static	ADJ
taxlaw-6679	159	53	incorporation	incorporation	NOUN
taxlaw-6679	159	54	is	be	AUX
taxlaw-6679	159	55	permitted.47	permitted.47	NOUN
taxlaw-6679	159	56	of	of	ADP
taxlaw-6679	159	57	course	course	NOUN
taxlaw-6679	159	58	,	,	PUNCT
taxlaw-6679	159	59	even	even	ADV
taxlaw-6679	159	60	where	where	SCONJ
taxlaw-6679	159	61	such	such	ADJ
taxlaw-6679	159	62	dynamic	dynamic	ADJ
taxlaw-6679	159	63	incorporation	incorporation	NOUN
taxlaw-6679	159	64	is	be	AUX
taxlaw-6679	159	65	legally	legally	ADV
taxlaw-6679	159	66	permissible	permissible	ADJ
taxlaw-6679	159	67	,	,	PUNCT
taxlaw-6679	159	68	it	it	PRON
taxlaw-6679	159	69	represents	represent	VERB
taxlaw-6679	159	70	the	the	DET
taxlaw-6679	159	71	ceding	ceding	NOUN
taxlaw-6679	159	72	of	of	ADP
taxlaw-6679	159	73	state	state	NOUN
taxlaw-6679	159	74	legislative	legislative	ADJ
taxlaw-6679	159	75	authority	authority	NOUN
taxlaw-6679	159	76	to	to	ADP
taxlaw-6679	159	77	the	the	DET
taxlaw-6679	159	78	federal	federal	ADJ
taxlaw-6679	159	79	government	government	NOUN
taxlaw-6679	159	80	.	.	PUNCT
taxlaw-6679	160	1	48	48	NUM
taxlaw-6679	160	2	widespread	widespread	ADJ
taxlaw-6679	160	3	state	state	NOUN
taxlaw-6679	160	4	incorporation	incorporation	NOUN
taxlaw-6679	160	5	of	of	ADP
taxlaw-6679	160	6	federal	federal	ADJ
taxlaw-6679	160	7	law	law	NOUN
taxlaw-6679	160	8	also	also	ADV
taxlaw-6679	160	9	blunts	blunt	VERB
taxlaw-6679	160	10	innovation.49	innovation.49	VERB
taxlaw-6679	160	11	an	an	DET
taxlaw-6679	160	12	oft	oft	ADV
taxlaw-6679	160	13	-	-	PUNCT
taxlaw-6679	160	14	cited	cite	VERB
taxlaw-6679	160	15	benefit	benefit	NOUN
taxlaw-6679	160	16	of	of	ADP
taxlaw-6679	160	17	our	our	PRON
taxlaw-6679	160	18	federalist	federalist	ADJ
taxlaw-6679	160	19	system	system	NOUN
taxlaw-6679	160	20	of	of	ADP
taxlaw-6679	160	21	government	government	NOUN
taxlaw-6679	160	22	is	be	AUX
taxlaw-6679	160	23	that	that	SCONJ
taxlaw-6679	160	24	states	state	NOUN
taxlaw-6679	160	25	can	can	AUX
taxlaw-6679	160	26	serve	serve	VERB
taxlaw-6679	160	27	as	as	ADP
taxlaw-6679	160	28	laboratories	laboratory	NOUN
taxlaw-6679	160	29	of	of	ADP
taxlaw-6679	160	30	democracy	democracy	NOUN
taxlaw-6679	160	31	,	,	PUNCT
taxlaw-6679	160	32	experimenting	experiment	VERB
taxlaw-6679	160	33	to	to	PART
taxlaw-6679	160	34	see	see	VERB
taxlaw-6679	160	35	which	which	DET
taxlaw-6679	160	36	governmental	governmental	ADJ
taxlaw-6679	160	37	interventions	intervention	NOUN
taxlaw-6679	160	38	are	be	AUX
taxlaw-6679	160	39	most	most	ADV
taxlaw-6679	160	40	effective	effective	ADJ
taxlaw-6679	160	41	.	.	PUNCT
taxlaw-6679	161	1	when	when	SCONJ
taxlaw-6679	161	2	every	every	DET
taxlaw-6679	161	3	state	state	NOUN
taxlaw-6679	161	4	does	do	VERB
taxlaw-6679	161	5	the	the	DET
taxlaw-6679	161	6	same	same	ADJ
taxlaw-6679	161	7	thing	thing	NOUN
taxlaw-6679	161	8	,	,	PUNCT
taxlaw-6679	161	9	we	we	PRON
taxlaw-6679	161	10	lose	lose	VERB
taxlaw-6679	161	11	that	that	DET
taxlaw-6679	161	12	important	important	ADJ
taxlaw-6679	161	13	source	source	NOUN
taxlaw-6679	161	14	of	of	ADP
taxlaw-6679	161	15	experimentation	experimentation	NOUN
taxlaw-6679	161	16	and	and	CCONJ
taxlaw-6679	161	17	innovation	innovation	NOUN
taxlaw-6679	161	18	.	.	PUNCT
taxlaw-6679	162	1	while	while	SCONJ
taxlaw-6679	162	2	each	each	PRON
taxlaw-6679	162	3	of	of	ADP
taxlaw-6679	162	4	these	these	DET
taxlaw-6679	162	5	concerns	concern	NOUN
taxlaw-6679	162	6	holds	hold	VERB
taxlaw-6679	162	7	true	true	ADJ
taxlaw-6679	162	8	in	in	ADP
taxlaw-6679	162	9	the	the	DET
taxlaw-6679	162	10	tax	tax	NOUN
taxlaw-6679	162	11	context	context	NOUN
taxlaw-6679	162	12	,	,	PUNCT
taxlaw-6679	162	13	state	state	NOUN
taxlaw-6679	162	14	tax	tax	NOUN
taxlaw-6679	162	15	conformity	conformity	NOUN
taxlaw-6679	162	16	comes	come	VERB
taxlaw-6679	162	17	with	with	ADP
taxlaw-6679	162	18	the	the	DET
taxlaw-6679	162	19	unique	unique	ADJ
taxlaw-6679	162	20	disadvantage	disadvantage	NOUN
taxlaw-6679	162	21	of	of	ADP
taxlaw-6679	162	22	exacerbating	exacerbate	VERB
taxlaw-6679	162	23	state	state	NOUN
taxlaw-6679	162	24	revenue	revenue	NOUN
taxlaw-6679	162	25	volatility	volatility	NOUN
taxlaw-6679	162	26	.	.	PUNCT
taxlaw-6679	163	1	50	50	NUM
taxlaw-6679	163	2	even	even	ADV
taxlaw-6679	163	3	in	in	ADP
taxlaw-6679	163	4	a	a	DET
taxlaw-6679	163	5	perfectly	perfectly	ADV
taxlaw-6679	163	6	designed	design	VERB
taxlaw-6679	163	7	42	42	NUM
taxlaw-6679	163	8	luna	luna	PROPN
taxlaw-6679	163	9	&	&	CCONJ
taxlaw-6679	163	10	watts	watts	PROPN
taxlaw-6679	163	11	,	,	PUNCT
taxlaw-6679	163	12	supra	supra	PROPN
taxlaw-6679	163	13	note	note	NOUN
taxlaw-6679	163	14	40	40	NUM
taxlaw-6679	163	15	,	,	PUNCT
taxlaw-6679	163	16	at	at	ADP
taxlaw-6679	163	17	619	619	NUM
taxlaw-6679	163	18	.	.	PUNCT
taxlaw-6679	164	1	43	43	NUM
taxlaw-6679	164	2	david	david	PROPN
taxlaw-6679	164	3	a.	a.	PROPN
taxlaw-6679	164	4	super	super	PROPN
taxlaw-6679	164	5	,	,	PUNCT
taxlaw-6679	164	6	rethinking	rethink	VERB
taxlaw-6679	164	7	fiscal	fiscal	ADJ
taxlaw-6679	164	8	federalism	federalism	NOUN
taxlaw-6679	164	9	,	,	PUNCT
taxlaw-6679	164	10	118	118	NUM
taxlaw-6679	164	11	harv	harv	NOUN
taxlaw-6679	164	12	.	.	PUNCT
taxlaw-6679	165	1	l.	l.	PROPN
taxlaw-6679	165	2	rev	rev	PROPN
taxlaw-6679	165	3	.	.	PROPN
taxlaw-6679	165	4	2544	2544	NUM
taxlaw-6679	165	5	,	,	PUNCT
taxlaw-6679	165	6	2595	2595	NUM
taxlaw-6679	165	7	(	(	PUNCT
taxlaw-6679	165	8	2005	2005	NUM
taxlaw-6679	165	9	)	)	PUNCT
taxlaw-6679	165	10	.	.	PUNCT
taxlaw-6679	166	1	44	44	NUM
taxlaw-6679	166	2	rossi	rossi	ADJ
taxlaw-6679	166	3	,	,	PUNCT
taxlaw-6679	166	4	supra	supra	ADJ
taxlaw-6679	166	5	note	note	NOUN
taxlaw-6679	166	6	30	30	NUM
taxlaw-6679	166	7	,	,	PUNCT
taxlaw-6679	166	8	at	at	ADP
taxlaw-6679	166	9	466	466	NUM
taxlaw-6679	166	10	-	-	SYM
taxlaw-6679	166	11	68	68	NUM
taxlaw-6679	166	12	.	.	PUNCT
taxlaw-6679	167	1	see	see	VERB
taxlaw-6679	167	2	also	also	ADV
taxlaw-6679	167	3	mason	mason	PROPN
taxlaw-6679	167	4	,	,	PUNCT
taxlaw-6679	167	5	supra	supra	PROPN
taxlaw-6679	167	6	note	note	PROPN
taxlaw-6679	167	7	4	4	NUM
taxlaw-6679	167	8	,	,	PUNCT
taxlaw-6679	167	9	at	at	ADP
taxlaw-6679	167	10	1301	1301	NUM
taxlaw-6679	167	11	-	-	SYM
taxlaw-6679	167	12	02	02	NUM
taxlaw-6679	167	13	(	(	PUNCT
taxlaw-6679	167	14	examining	examine	VERB
taxlaw-6679	167	15	this	this	DET
taxlaw-6679	167	16	issue	issue	NOUN
taxlaw-6679	167	17	in	in	ADP
taxlaw-6679	167	18	the	the	DET
taxlaw-6679	167	19	tax	tax	NOUN
taxlaw-6679	167	20	context	context	NOUN
taxlaw-6679	167	21	)	)	PUNCT
taxlaw-6679	167	22	.	.	PUNCT
taxlaw-6679	168	1	45	45	NUM
taxlaw-6679	168	2	approximately	approximately	ADV
taxlaw-6679	168	3	twenty	twenty	NUM
taxlaw-6679	168	4	state	state	NOUN
taxlaw-6679	168	5	constitutions	constitution	NOUN
taxlaw-6679	168	6	limit	limit	VERB
taxlaw-6679	168	7	or	or	CCONJ
taxlaw-6679	168	8	ban	ban	VERB
taxlaw-6679	168	9	the	the	DET
taxlaw-6679	168	10	use	use	NOUN
taxlaw-6679	168	11	of	of	ADP
taxlaw-6679	168	12	referential	referential	ADJ
taxlaw-6679	168	13	legislation	legislation	NOUN
taxlaw-6679	168	14	.	.	PUNCT
taxlaw-6679	169	1	rossi	rossi	PROPN
taxlaw-6679	169	2	,	,	PUNCT
taxlaw-6679	169	3	supra	supra	PROPN
taxlaw-6679	169	4	note	note	NOUN
taxlaw-6679	169	5	30	30	NUM
taxlaw-6679	169	6	,	,	PUNCT
taxlaw-6679	169	7	at	at	ADP
taxlaw-6679	169	8	482	482	NUM
taxlaw-6679	169	9	.	.	PROPN
taxlaw-6679	169	10	46	46	NUM
taxlaw-6679	170	1	i	i	PRON
taxlaw-6679	170	2	d.	d.	PROPN
taxlaw-6679	170	3	at	at	ADP
taxlaw-6679	170	4	468	468	NUM
taxlaw-6679	170	5	.	.	PUNCT
taxlaw-6679	171	1	47	47	NUM
taxlaw-6679	171	2	for	for	ADP
taxlaw-6679	171	3	a	a	DET
taxlaw-6679	171	4	review	review	NOUN
taxlaw-6679	171	5	and	and	CCONJ
taxlaw-6679	171	6	critique	critique	NOUN
taxlaw-6679	171	7	of	of	ADP
taxlaw-6679	171	8	these	these	DET
taxlaw-6679	171	9	constitutional	constitutional	ADJ
taxlaw-6679	171	10	arguments	argument	NOUN
taxlaw-6679	171	11	,	,	PUNCT
taxlaw-6679	171	12	see	see	VERB
taxlaw-6679	171	13	generally	generally	ADV
taxlaw-6679	171	14	rossi	rossi	ADJ
taxlaw-6679	171	15	,	,	PUNCT
taxlaw-6679	171	16	supra	supra	ADJ
taxlaw-6679	171	17	note	note	NOUN
taxlaw-6679	171	18	30	30	NUM
taxlaw-6679	171	19	.	.	PUNCT
taxlaw-6679	172	1	48	48	NUM
taxlaw-6679	172	2	mason	mason	PROPN
taxlaw-6679	172	3	,	,	PUNCT
taxlaw-6679	172	4	supra	supra	PROPN
taxlaw-6679	172	5	note	note	PROPN
taxlaw-6679	172	6	4	4	NUM
taxlaw-6679	172	7	,	,	PUNCT
taxlaw-6679	172	8	at	at	ADP
taxlaw-6679	172	9	1301	1301	NUM
taxlaw-6679	172	10	(	(	PUNCT
taxlaw-6679	172	11	describing	describe	VERB
taxlaw-6679	172	12	state	state	NOUN
taxlaw-6679	172	13	tax	tax	NOUN
taxlaw-6679	172	14	conformity	conformity	NOUN
taxlaw-6679	172	15	as	as	ADP
taxlaw-6679	172	16	a	a	DET
taxlaw-6679	172	17	“	"	PUNCT
taxlaw-6679	172	18	democratic	democratic	ADJ
taxlaw-6679	172	19	loss	loss	NOUN
taxlaw-6679	172	20	for	for	ADP
taxlaw-6679	172	21	state	state	NOUN
taxlaw-6679	172	22	residents	resident	NOUN
taxlaw-6679	172	23	”	"	PUNCT
taxlaw-6679	172	24	)	)	PUNCT
taxlaw-6679	172	25	.	.	PUNCT
taxlaw-6679	173	1	49	49	NUM
taxlaw-6679	173	2	mason	mason	PROPN
taxlaw-6679	173	3	,	,	PUNCT
taxlaw-6679	173	4	supra	supra	PROPN
taxlaw-6679	173	5	note	note	PROPN
taxlaw-6679	173	6	4	4	NUM
taxlaw-6679	173	7	,	,	PUNCT
taxlaw-6679	173	8	at	at	ADP
taxlaw-6679	173	9	1304	1304	NUM
taxlaw-6679	173	10	-	-	SYM
taxlaw-6679	173	11	05	05	NUM
taxlaw-6679	173	12	.	.	NOUN
taxlaw-6679	173	13	50	50	NUM
taxlaw-6679	173	14	stark	stark	ADJ
taxlaw-6679	173	15	,	,	PUNCT
taxlaw-6679	173	16	supra	supra	ADJ
taxlaw-6679	173	17	note	note	NOUN
taxlaw-6679	173	18	4	4	NUM
taxlaw-6679	173	19	,	,	PUNCT
taxlaw-6679	173	20	at	at	ADP
taxlaw-6679	173	21	423	423	NUM
taxlaw-6679	173	22	-	-	SYM
taxlaw-6679	173	23	25	25	NUM
taxlaw-6679	173	24	.	.	NOUN
taxlaw-6679	173	25	2019	2019	NUM
taxlaw-6679	173	26	]	]	PUNCT
taxlaw-6679	173	27	state	state	NOUN
taxlaw-6679	173	28	individual	individual	ADJ
taxlaw-6679	173	29	income	income	NOUN
taxlaw-6679	173	30	tax	tax	NOUN
taxlaw-6679	173	31	conformity	conformity	NOUN
taxlaw-6679	173	32	in	in	ADP
taxlaw-6679	173	33	practice	practice	NOUN
taxlaw-6679	173	34	:	:	PUNCT
taxlaw-6679	173	35	evidence	evidence	NOUN
taxlaw-6679	173	36	from	from	ADP
taxlaw-6679	173	37	the	the	DET
taxlaw-6679	173	38	tax	tax	NOUN
taxlaw-6679	173	39	cuts	cut	NOUN
taxlaw-6679	173	40	&	&	CCONJ
taxlaw-6679	173	41	jobs	job	NOUN
taxlaw-6679	173	42	act	act	VERB
taxlaw-6679	173	43	67	67	NUM
taxlaw-6679	173	44	system	system	NOUN
taxlaw-6679	173	45	,	,	PUNCT
taxlaw-6679	173	46	an	an	DET
taxlaw-6679	173	47	income	income	NOUN
taxlaw-6679	173	48	tax	tax	NOUN
taxlaw-6679	173	49	is	be	AUX
taxlaw-6679	173	50	always	always	ADV
taxlaw-6679	173	51	a	a	DET
taxlaw-6679	173	52	volatile	volatile	ADJ
taxlaw-6679	173	53	source	source	NOUN
taxlaw-6679	173	54	of	of	ADP
taxlaw-6679	173	55	revenue	revenue	NOUN
taxlaw-6679	173	56	because	because	SCONJ
taxlaw-6679	173	57	it	it	PRON
taxlaw-6679	173	58	can	can	AUX
taxlaw-6679	173	59	change	change	VERB
taxlaw-6679	173	60	so	so	ADV
taxlaw-6679	173	61	dramatically	dramatically	ADV
taxlaw-6679	173	62	based	base	VERB
taxlaw-6679	173	63	on	on	ADP
taxlaw-6679	173	64	economic	economic	ADJ
taxlaw-6679	173	65	conditions	condition	NOUN
taxlaw-6679	173	66	.	.	PUNCT
taxlaw-6679	174	1	indeed	indeed	ADV
taxlaw-6679	174	2	,	,	PUNCT
taxlaw-6679	174	3	this	this	DET
taxlaw-6679	174	4	engrained	engraine	VERB
taxlaw-6679	174	5	volatility	volatility	NOUN
taxlaw-6679	174	6	has	have	AUX
taxlaw-6679	174	7	led	lead	VERB
taxlaw-6679	174	8	scholars	scholar	NOUN
taxlaw-6679	174	9	to	to	PART
taxlaw-6679	174	10	suggest	suggest	VERB
taxlaw-6679	174	11	that	that	SCONJ
taxlaw-6679	174	12	states	state	NOUN
taxlaw-6679	174	13	should	should	AUX
taxlaw-6679	174	14	minimize	minimize	VERB
taxlaw-6679	174	15	their	their	PRON
taxlaw-6679	174	16	dependence	dependence	NOUN
taxlaw-6679	174	17	on	on	ADP
taxlaw-6679	174	18	the	the	DET
taxlaw-6679	174	19	income	income	NOUN
taxlaw-6679	174	20	tax	tax	NOUN
taxlaw-6679	174	21	and	and	CCONJ
taxlaw-6679	174	22	embrace	embrace	VERB
taxlaw-6679	174	23	other	other	ADJ
taxlaw-6679	174	24	,	,	PUNCT
taxlaw-6679	174	25	more	more	ADV
taxlaw-6679	174	26	stable	stable	ADJ
taxlaw-6679	174	27	forms	form	NOUN
taxlaw-6679	174	28	of	of	ADP
taxlaw-6679	174	29	revenue.51	revenue.51	NOUN
taxlaw-6679	174	30	but	but	CCONJ
taxlaw-6679	174	31	states	state	NOUN
taxlaw-6679	174	32	make	make	VERB
taxlaw-6679	174	33	this	this	DET
taxlaw-6679	174	34	inherent	inherent	ADJ
taxlaw-6679	174	35	income	income	NOUN
taxlaw-6679	174	36	tax	tax	NOUN
taxlaw-6679	174	37	volatility	volatility	NOUN
taxlaw-6679	174	38	worse	bad	ADJ
taxlaw-6679	174	39	by	by	ADP
taxlaw-6679	174	40	conforming	conform	VERB
taxlaw-6679	174	41	their	their	PRON
taxlaw-6679	174	42	state	state	NOUN
taxlaw-6679	174	43	income	income	NOUN
taxlaw-6679	174	44	tax	tax	NOUN
taxlaw-6679	174	45	to	to	ADP
taxlaw-6679	174	46	federal	federal	ADJ
taxlaw-6679	174	47	law	law	NOUN
taxlaw-6679	174	48	.	.	PUNCT
taxlaw-6679	175	1	conformity	conformity	NOUN
taxlaw-6679	175	2	adds	add	VERB
taxlaw-6679	175	3	a	a	DET
taxlaw-6679	175	4	new	new	ADJ
taxlaw-6679	175	5	form	form	NOUN
taxlaw-6679	175	6	of	of	ADP
taxlaw-6679	175	7	revenue	revenue	NOUN
taxlaw-6679	175	8	volatility	volatility	NOUN
taxlaw-6679	175	9	:	:	PUNCT
taxlaw-6679	175	10	the	the	DET
taxlaw-6679	175	11	volatility	volatility	NOUN
taxlaw-6679	175	12	that	that	PRON
taxlaw-6679	175	13	results	result	VERB
taxlaw-6679	175	14	from	from	ADP
taxlaw-6679	175	15	federal	federal	ADJ
taxlaw-6679	175	16	tax	tax	NOUN
taxlaw-6679	175	17	law	law	NOUN
taxlaw-6679	175	18	changes.52	changes.52	VERB
taxlaw-6679	175	19	the	the	DET
taxlaw-6679	175	20	federal	federal	ADJ
taxlaw-6679	175	21	government	government	NOUN
taxlaw-6679	175	22	might	might	AUX
taxlaw-6679	175	23	expand	expand	VERB
taxlaw-6679	175	24	the	the	DET
taxlaw-6679	175	25	individual	individual	ADJ
taxlaw-6679	175	26	income	income	NOUN
taxlaw-6679	175	27	tax	tax	NOUN
taxlaw-6679	175	28	base	base	NOUN
taxlaw-6679	175	29	,	,	PUNCT
taxlaw-6679	175	30	and	and	CCONJ
taxlaw-6679	175	31	therefore	therefore	ADV
taxlaw-6679	175	32	generate	generate	VERB
taxlaw-6679	175	33	increased	increase	VERB
taxlaw-6679	175	34	revenue	revenue	NOUN
taxlaw-6679	175	35	for	for	ADP
taxlaw-6679	175	36	a	a	DET
taxlaw-6679	175	37	state	state	NOUN
taxlaw-6679	175	38	,	,	PUNCT
taxlaw-6679	175	39	but	but	CCONJ
taxlaw-6679	175	40	it	it	PRON
taxlaw-6679	175	41	can	can	AUX
taxlaw-6679	175	42	also	also	ADV
taxlaw-6679	175	43	narrow	narrow	VERB
taxlaw-6679	175	44	the	the	DET
taxlaw-6679	175	45	tax	tax	NOUN
taxlaw-6679	175	46	base	base	NOUN
taxlaw-6679	175	47	and	and	CCONJ
taxlaw-6679	175	48	thereby	thereby	ADV
taxlaw-6679	175	49	decrease	decrease	VERB
taxlaw-6679	175	50	state	state	NOUN
taxlaw-6679	175	51	revenue	revenue	NOUN
taxlaw-6679	175	52	.	.	PUNCT
taxlaw-6679	176	1	states	state	NOUN
taxlaw-6679	176	2	,	,	PUNCT
taxlaw-6679	176	3	of	of	ADP
taxlaw-6679	176	4	course	course	NOUN
taxlaw-6679	176	5	,	,	PUNCT
taxlaw-6679	176	6	are	be	AUX
taxlaw-6679	176	7	uniquely	uniquely	ADV
taxlaw-6679	176	8	dependent	dependent	ADJ
taxlaw-6679	176	9	on	on	ADP
taxlaw-6679	176	10	their	their	PRON
taxlaw-6679	176	11	annual	annual	ADJ
taxlaw-6679	176	12	revenue	revenue	NOUN
taxlaw-6679	176	13	to	to	PART
taxlaw-6679	176	14	provide	provide	VERB
taxlaw-6679	176	15	services53	services53	NOUN
taxlaw-6679	176	16	and	and	CCONJ
taxlaw-6679	176	17	on	on	ADP
taxlaw-6679	176	18	income	income	NOUN
taxlaw-6679	176	19	tax	tax	NOUN
taxlaw-6679	176	20	as	as	ADP
taxlaw-6679	176	21	important	important	ADJ
taxlaw-6679	176	22	source	source	NOUN
taxlaw-6679	176	23	of	of	ADP
taxlaw-6679	176	24	that	that	DET
taxlaw-6679	176	25	revenue	revenue	NOUN
taxlaw-6679	176	26	.	.	PUNCT
taxlaw-6679	177	1	54	54	NUM
taxlaw-6679	177	2	the	the	DET
taxlaw-6679	177	3	stakes	stake	NOUN
taxlaw-6679	177	4	are	be	AUX
taxlaw-6679	177	5	high	high	ADJ
taxlaw-6679	177	6	,	,	PUNCT
taxlaw-6679	177	7	and	and	CCONJ
taxlaw-6679	177	8	conformity	conformity	NOUN
taxlaw-6679	177	9	makes	make	VERB
taxlaw-6679	177	10	an	an	DET
taxlaw-6679	177	11	already	already	ADV
taxlaw-6679	177	12	imperfect	imperfect	ADJ
taxlaw-6679	177	13	system	system	NOUN
taxlaw-6679	177	14	even	even	ADV
taxlaw-6679	177	15	less	less	ADV
taxlaw-6679	177	16	desirable	desirable	ADJ
taxlaw-6679	177	17	.	.	PUNCT
taxlaw-6679	178	1	ii	ii	PROPN
taxlaw-6679	178	2	.	.	PUNCT
taxlaw-6679	179	1	state	state	NOUN
taxlaw-6679	179	2	tax	tax	NOUN
taxlaw-6679	179	3	conformity	conformity	NOUN
taxlaw-6679	179	4	in	in	ADP
taxlaw-6679	179	5	practice	practice	NOUN
taxlaw-6679	179	6	while	while	SCONJ
taxlaw-6679	179	7	the	the	DET
taxlaw-6679	179	8	existing	exist	VERB
taxlaw-6679	179	9	literature	literature	NOUN
taxlaw-6679	179	10	on	on	ADP
taxlaw-6679	179	11	state	state	NOUN
taxlaw-6679	179	12	tax	tax	NOUN
taxlaw-6679	179	13	conformity	conformity	NOUN
taxlaw-6679	179	14	explores	explore	VERB
taxlaw-6679	179	15	the	the	DET
taxlaw-6679	179	16	theoretical	theoretical	ADJ
taxlaw-6679	179	17	aspects	aspect	NOUN
taxlaw-6679	179	18	of	of	ADP
taxlaw-6679	179	19	conformity	conformity	NOUN
taxlaw-6679	179	20	at	at	ADP
taxlaw-6679	179	21	great	great	ADJ
taxlaw-6679	179	22	depth	depth	NOUN
taxlaw-6679	180	1	,	,	PUNCT
taxlaw-6679	180	2	this	this	DET
taxlaw-6679	180	3	article	article	NOUN
taxlaw-6679	180	4	extends	extend	VERB
taxlaw-6679	180	5	that	that	SCONJ
taxlaw-6679	180	6	literature	literature	NOUN
taxlaw-6679	180	7	by	by	ADP
taxlaw-6679	180	8	examining	examine	VERB
taxlaw-6679	180	9	the	the	DET
taxlaw-6679	180	10	practical	practical	ADJ
taxlaw-6679	180	11	aspects	aspect	NOUN
taxlaw-6679	180	12	of	of	ADP
taxlaw-6679	180	13	conformity	conformity	NOUN
taxlaw-6679	180	14	.	.	PUNCT
taxlaw-6679	181	1	this	this	DET
taxlaw-6679	181	2	part	part	NOUN
taxlaw-6679	181	3	begins	begin	VERB
taxlaw-6679	181	4	by	by	ADP
taxlaw-6679	181	5	reviewing	review	VERB
taxlaw-6679	181	6	the	the	DET
taxlaw-6679	181	7	process	process	NOUN
taxlaw-6679	181	8	of	of	ADP
taxlaw-6679	181	9	conformity	conformity	NOUN
taxlaw-6679	181	10	and	and	CCONJ
taxlaw-6679	181	11	then	then	ADV
taxlaw-6679	181	12	examines	examine	VERB
taxlaw-6679	181	13	the	the	DET
taxlaw-6679	181	14	existing	exist	VERB
taxlaw-6679	181	15	empirical	empirical	ADJ
taxlaw-6679	181	16	literature	literature	NOUN
taxlaw-6679	181	17	on	on	ADP
taxlaw-6679	181	18	tax	tax	NOUN
taxlaw-6679	181	19	conformity	conformity	NOUN
taxlaw-6679	181	20	,	,	PUNCT
taxlaw-6679	181	21	before	before	ADP
taxlaw-6679	181	22	presenting	present	VERB
taxlaw-6679	181	23	the	the	DET
taxlaw-6679	181	24	results	result	NOUN
taxlaw-6679	181	25	of	of	ADP
taxlaw-6679	181	26	a	a	DET
taxlaw-6679	181	27	study	study	NOUN
taxlaw-6679	181	28	of	of	ADP
taxlaw-6679	181	29	state	state	NOUN
taxlaw-6679	181	30	responses	response	NOUN
taxlaw-6679	181	31	to	to	ADP
taxlaw-6679	181	32	the	the	DET
taxlaw-6679	181	33	federal	federal	ADJ
taxlaw-6679	181	34	tax	tax	NOUN
taxlaw-6679	181	35	cuts	cut	NOUN
taxlaw-6679	181	36	and	and	CCONJ
taxlaw-6679	181	37	jobs	job	NOUN
taxlaw-6679	181	38	act	act	NOUN
taxlaw-6679	181	39	of	of	ADP
taxlaw-6679	181	40	2017	2017	NUM
taxlaw-6679	181	41	.	.	PUNCT
taxlaw-6679	182	1	a.	a.	NOUN
taxlaw-6679	183	1	the	the	DET
taxlaw-6679	183	2	practical	practical	ADJ
taxlaw-6679	183	3	dynamics	dynamic	NOUN
taxlaw-6679	183	4	of	of	ADP
taxlaw-6679	183	5	conformity	conformity	NOUN
taxlaw-6679	183	6	walking	walk	VERB
taxlaw-6679	183	7	through	through	ADP
taxlaw-6679	183	8	the	the	DET
taxlaw-6679	183	9	lifecycle	lifecycle	NOUN
taxlaw-6679	183	10	of	of	ADP
taxlaw-6679	183	11	state	state	NOUN
taxlaw-6679	183	12	tax	tax	NOUN
taxlaw-6679	183	13	conformity	conformity	NOUN
taxlaw-6679	183	14	is	be	AUX
taxlaw-6679	183	15	helpful	helpful	ADJ
taxlaw-6679	183	16	to	to	PART
taxlaw-6679	183	17	understand	understand	VERB
taxlaw-6679	183	18	the	the	DET
taxlaw-6679	183	19	realworld	realworld	PROPN
taxlaw-6679	183	20	dynamics	dynamic	NOUN
taxlaw-6679	183	21	of	of	ADP
taxlaw-6679	183	22	conformity	conformity	NOUN
taxlaw-6679	183	23	.	.	PUNCT
taxlaw-6679	184	1	conformity	conformity	NOUN
taxlaw-6679	184	2	begins	begin	VERB
taxlaw-6679	184	3	when	when	SCONJ
taxlaw-6679	184	4	state	state	NOUN
taxlaw-6679	184	5	lawmakers	lawmaker	NOUN
taxlaw-6679	184	6	make	make	VERB
taxlaw-6679	184	7	the	the	DET
taxlaw-6679	184	8	initial	initial	ADJ
taxlaw-6679	184	9	decision	decision	NOUN
taxlaw-6679	184	10	to	to	PART
taxlaw-6679	184	11	base	base	VERB
taxlaw-6679	184	12	the	the	DET
taxlaw-6679	184	13	state	state	NOUN
taxlaw-6679	184	14	income	income	NOUN
taxlaw-6679	184	15	tax	tax	NOUN
taxlaw-6679	184	16	system	system	NOUN
taxlaw-6679	184	17	on	on	ADP
taxlaw-6679	184	18	the	the	DET
taxlaw-6679	184	19	federal	federal	ADJ
taxlaw-6679	184	20	income	income	NOUN
taxlaw-6679	184	21	tax	tax	NOUN
taxlaw-6679	184	22	system	system	NOUN
taxlaw-6679	184	23	,	,	PUNCT
taxlaw-6679	184	24	a	a	DET
taxlaw-6679	184	25	decision	decision	NOUN
taxlaw-6679	184	26	generally	generally	ADV
taxlaw-6679	184	27	motivated	motivate	VERB
taxlaw-6679	184	28	by	by	ADP
taxlaw-6679	184	29	a	a	DET
taxlaw-6679	184	30	desire	desire	NOUN
taxlaw-6679	184	31	for	for	ADP
taxlaw-6679	184	32	simplicity	simplicity	NOUN
taxlaw-6679	184	33	for	for	ADP
taxlaw-6679	184	34	taxpayers	taxpayer	NOUN
taxlaw-6679	184	35	,	,	PUNCT
taxlaw-6679	184	36	lawmakers	lawmaker	NOUN
taxlaw-6679	184	37	,	,	PUNCT
taxlaw-6679	184	38	and	and	CCONJ
taxlaw-6679	184	39	revenue	revenue	NOUN
taxlaw-6679	184	40	agencies	agency	NOUN
taxlaw-6679	184	41	.	.	PUNCT
taxlaw-6679	185	1	to	to	PART
taxlaw-6679	185	2	achieve	achieve	VERB
taxlaw-6679	185	3	this	this	DET
taxlaw-6679	185	4	simplicity	simplicity	NOUN
taxlaw-6679	185	5	and	and	CCONJ
taxlaw-6679	185	6	conform	conform	VERB
taxlaw-6679	185	7	to	to	ADP
taxlaw-6679	185	8	the	the	DET
taxlaw-6679	185	9	federal	federal	ADJ
taxlaw-6679	185	10	tax	tax	NOUN
taxlaw-6679	185	11	system	system	NOUN
taxlaw-6679	185	12	,	,	PUNCT
taxlaw-6679	185	13	lawmakers	lawmaker	NOUN
taxlaw-6679	185	14	must	must	AUX
taxlaw-6679	185	15	choose	choose	VERB
taxlaw-6679	185	16	which	which	DET
taxlaw-6679	185	17	specific	specific	ADJ
taxlaw-6679	185	18	line	line	NOUN
taxlaw-6679	185	19	of	of	ADP
taxlaw-6679	185	20	the	the	DET
taxlaw-6679	185	21	federal	federal	ADJ
taxlaw-6679	185	22	tax	tax	NOUN
taxlaw-6679	185	23	return	return	NOUN
taxlaw-6679	185	24	is	be	AUX
taxlaw-6679	185	25	transferred	transfer	VERB
taxlaw-6679	185	26	to	to	ADP
taxlaw-6679	185	27	the	the	DET
taxlaw-6679	185	28	state	state	NOUN
taxlaw-6679	185	29	tax	tax	NOUN
taxlaw-6679	185	30	return	return	NOUN
taxlaw-6679	185	31	as	as	ADP
taxlaw-6679	185	32	the	the	DET
taxlaw-6679	185	33	starting	starting	NOUN
taxlaw-6679	185	34	point	point	NOUN
taxlaw-6679	185	35	for	for	ADP
taxlaw-6679	185	36	state	state	NOUN
taxlaw-6679	185	37	income	income	NOUN
taxlaw-6679	185	38	tax	tax	NOUN
taxlaw-6679	185	39	calculations	calculation	NOUN
taxlaw-6679	185	40	.	.	PUNCT
taxlaw-6679	186	1	the	the	DET
taxlaw-6679	186	2	specific	specific	ADJ
taxlaw-6679	186	3	line	line	NOUN
taxlaw-6679	186	4	chosen	choose	VERB
taxlaw-6679	186	5	will	will	AUX
taxlaw-6679	186	6	determine	determine	VERB
taxlaw-6679	186	7	how	how	SCONJ
taxlaw-6679	186	8	much	much	ADJ
taxlaw-6679	186	9	federal	federal	ADJ
taxlaw-6679	186	10	tax	tax	NOUN
taxlaw-6679	186	11	policy	policy	NOUN
taxlaw-6679	186	12	is	be	AUX
taxlaw-6679	186	13	incorporated	incorporate	VERB
taxlaw-6679	186	14	directly	directly	ADV
taxlaw-6679	186	15	into	into	ADP
taxlaw-6679	186	16	the	the	DET
taxlaw-6679	186	17	state	state	NOUN
taxlaw-6679	186	18	tax	tax	NOUN
taxlaw-6679	186	19	system	system	NOUN
taxlaw-6679	186	20	.	.	PUNCT
taxlaw-6679	187	1	a	a	DET
taxlaw-6679	187	2	state	state	NOUN
taxlaw-6679	187	3	using	use	VERB
taxlaw-6679	187	4	“	"	PUNCT
taxlaw-6679	187	5	total	total	ADJ
taxlaw-6679	187	6	tax	tax	NOUN
taxlaw-6679	187	7	”	"	PUNCT
taxlaw-6679	187	8	on	on	ADP
taxlaw-6679	187	9	the	the	DET
taxlaw-6679	187	10	federal	federal	ADJ
taxlaw-6679	187	11	return	return	NOUN
taxlaw-6679	187	12	will	will	AUX
taxlaw-6679	187	13	incorporate	incorporate	VERB
taxlaw-6679	187	14	all	all	DET
taxlaw-6679	187	15	aspects	aspect	NOUN
taxlaw-6679	187	16	of	of	ADP
taxlaw-6679	187	17	federal	federal	ADJ
taxlaw-6679	187	18	tax	tax	NOUN
taxlaw-6679	187	19	policy	policy	NOUN
taxlaw-6679	187	20	,	,	PUNCT
taxlaw-6679	187	21	while	while	SCONJ
taxlaw-6679	187	22	a	a	DET
taxlaw-6679	187	23	state	state	NOUN
taxlaw-6679	187	24	beginning	begin	VERB
taxlaw-6679	187	25	with	with	ADP
taxlaw-6679	187	26	“	"	PUNCT
taxlaw-6679	187	27	adjusted	adjusted	ADJ
taxlaw-6679	187	28	gross	gross	ADJ
taxlaw-6679	187	29	income	income	NOUN
taxlaw-6679	187	30	”	"	PUNCT
taxlaw-6679	187	31	will	will	AUX
taxlaw-6679	187	32	incorporate	incorporate	VERB
taxlaw-6679	187	33	only	only	ADV
taxlaw-6679	187	34	federal	federal	ADJ
taxlaw-6679	187	35	income	income	NOUN
taxlaw-6679	187	36	inclusions	inclusion	NOUN
taxlaw-6679	187	37	,	,	PUNCT
taxlaw-6679	187	38	exclusions	exclusion	NOUN
taxlaw-6679	187	39	,	,	PUNCT
taxlaw-6679	187	40	and	and	CCONJ
taxlaw-6679	187	41	above	above	ADP
taxlaw-6679	187	42	-	-	PUNCT
taxlaw-6679	187	43	the	the	DET
taxlaw-6679	187	44	-	-	PUNCT
taxlaw-6679	187	45	line	line	NOUN
taxlaw-6679	187	46	deductions	deduction	NOUN
taxlaw-6679	187	47	,	,	PUNCT
taxlaw-6679	187	48	but	but	CCONJ
taxlaw-6679	187	49	avoid	avoid	VERB
taxlaw-6679	187	50	itemized	itemize	VERB
taxlaw-6679	187	51	federal	federal	ADJ
taxlaw-6679	187	52	deductions	deduction	NOUN
taxlaw-6679	187	53	,	,	PUNCT
taxlaw-6679	187	54	the	the	DET
taxlaw-6679	187	55	federal	federal	ADJ
taxlaw-6679	187	56	standard	standard	PROPN
taxlaw-6679	187	57	deduction	deduction	NOUN
taxlaw-6679	187	58	,	,	PUNCT
taxlaw-6679	187	59	and	and	CCONJ
taxlaw-6679	187	60	any	any	DET
taxlaw-6679	187	61	federal	federal	ADJ
taxlaw-6679	187	62	credits	credit	NOUN
taxlaw-6679	187	63	.	.	PUNCT
taxlaw-6679	188	1	while	while	SCONJ
taxlaw-6679	188	2	state	state	NOUN
taxlaw-6679	188	3	lawmakers	lawmaker	NOUN
taxlaw-6679	188	4	have	have	VERB
taxlaw-6679	188	5	limited	limit	VERB
taxlaw-6679	188	6	choices	choice	NOUN
taxlaw-6679	188	7	here	here	ADV
taxlaw-6679	188	8	given	give	VERB
taxlaw-6679	188	9	that	that	SCONJ
taxlaw-6679	188	10	they	they	PRON
taxlaw-6679	188	11	must	must	AUX
taxlaw-6679	188	12	pick	pick	VERB
taxlaw-6679	188	13	a	a	DET
taxlaw-6679	188	14	starting	starting	NOUN
taxlaw-6679	188	15	point	point	NOUN
taxlaw-6679	188	16	that	that	PRON
taxlaw-6679	188	17	exists	exist	VERB
taxlaw-6679	188	18	on	on	ADP
taxlaw-6679	188	19	the	the	DET
taxlaw-6679	188	20	federal	federal	ADJ
taxlaw-6679	188	21	return	return	NOUN
taxlaw-6679	188	22	,	,	PUNCT
taxlaw-6679	188	23	the	the	DET
taxlaw-6679	188	24	decision	decision	NOUN
taxlaw-6679	188	25	is	be	AUX
taxlaw-6679	188	26	not	not	PART
taxlaw-6679	188	27	terribly	terribly	ADV
taxlaw-6679	188	28	problematic	problematic	ADJ
taxlaw-6679	188	29	.	.	PUNCT
taxlaw-6679	189	1	democratically	democratically	ADV
taxlaw-6679	189	2	accountable	accountable	ADJ
taxlaw-6679	189	3	state	state	NOUN
taxlaw-6679	189	4	51	51	NUM
taxlaw-6679	189	5	see	see	NOUN
taxlaw-6679	189	6	,	,	PUNCT
taxlaw-6679	189	7	e.g.	e.g.	ADV
taxlaw-6679	189	8	,	,	PUNCT
taxlaw-6679	189	9	darien	darien	PROPN
taxlaw-6679	189	10	shanske	shanske	PROPN
taxlaw-6679	189	11	,	,	PUNCT
taxlaw-6679	189	12	expanding	expand	VERB
taxlaw-6679	189	13	state	state	NOUN
taxlaw-6679	189	14	fiscal	fiscal	ADJ
taxlaw-6679	189	15	capacity	capacity	NOUN
taxlaw-6679	189	16	,	,	PUNCT
taxlaw-6679	189	17	part	part	NOUN
taxlaw-6679	189	18	i	i	PRON
taxlaw-6679	189	19	:	:	PUNCT
taxlaw-6679	189	20	a	a	DET
taxlaw-6679	189	21	new	new	ADJ
taxlaw-6679	189	22	and	and	CCONJ
taxlaw-6679	189	23	improved	improved	ADJ
taxlaw-6679	189	24	consumption	consumption	NOUN
taxlaw-6679	189	25	tax	tax	NOUN
taxlaw-6679	189	26	paired	pair	VERB
taxlaw-6679	189	27	with	with	ADP
taxlaw-6679	189	28	a	a	DET
taxlaw-6679	189	29	tax	tax	NOUN
taxlaw-6679	189	30	on	on	ADP
taxlaw-6679	189	31	a	a	DET
taxlaw-6679	189	32	federal	federal	ADJ
taxlaw-6679	189	33	windfall	windfall	NOUN
taxlaw-6679	189	34	(	(	PUNCT
taxlaw-6679	189	35	the	the	DET
taxlaw-6679	189	36	qbi	qbi	PROPN
taxlaw-6679	189	37	deduction	deduction	NOUN
taxlaw-6679	189	38	)	)	PUNCT
taxlaw-6679	189	39	,	,	PUNCT
taxlaw-6679	189	40	fla	fla	PROPN
taxlaw-6679	189	41	.	.	PUNCT
taxlaw-6679	190	1	tax	tax	PROPN
taxlaw-6679	190	2	.	.	PUNCT
taxlaw-6679	191	1	rev	rev	PROPN
taxlaw-6679	191	2	.	.	PUNCT
taxlaw-6679	192	1	(	(	PUNCT
taxlaw-6679	192	2	forthcoming	forthcoming	ADJ
taxlaw-6679	192	3	)	)	PUNCT
taxlaw-6679	192	4	.	.	PUNCT
taxlaw-6679	193	1	52	52	NUM
taxlaw-6679	193	2	stark	stark	ADJ
taxlaw-6679	193	3	,	,	PUNCT
taxlaw-6679	193	4	supra	supra	ADJ
taxlaw-6679	193	5	note	note	NOUN
taxlaw-6679	193	6	4	4	NUM
taxlaw-6679	193	7	,	,	PUNCT
taxlaw-6679	193	8	at	at	ADP
taxlaw-6679	193	9	423	423	NUM
taxlaw-6679	193	10	-	-	SYM
taxlaw-6679	193	11	25	25	NUM
taxlaw-6679	193	12	;	;	PUNCT
taxlaw-6679	193	13	mason	mason	PROPN
taxlaw-6679	193	14	,	,	PUNCT
taxlaw-6679	193	15	supra	supra	PROPN
taxlaw-6679	193	16	note	note	PROPN
taxlaw-6679	193	17	4	4	NUM
taxlaw-6679	193	18	,	,	PUNCT
taxlaw-6679	193	19	at	at	ADP
taxlaw-6679	193	20	1306	1306	NUM
taxlaw-6679	193	21	-	-	SYM
taxlaw-6679	193	22	09	09	NUM
taxlaw-6679	193	23	.	.	PUNCT
taxlaw-6679	194	1	53	53	NUM
taxlaw-6679	194	2	see	see	VERB
taxlaw-6679	194	3	david	david	PROPN
taxlaw-6679	194	4	gamage	gamage	PROPN
taxlaw-6679	194	5	,	,	PUNCT
taxlaw-6679	194	6	preventing	prevent	VERB
taxlaw-6679	194	7	state	state	NOUN
taxlaw-6679	194	8	budget	budget	NOUN
taxlaw-6679	194	9	crises	crisis	NOUN
taxlaw-6679	194	10	:	:	PUNCT
taxlaw-6679	194	11	managing	manage	VERB
taxlaw-6679	194	12	the	the	DET
taxlaw-6679	194	13	fiscal	fiscal	ADJ
taxlaw-6679	194	14	volatility	volatility	NOUN
taxlaw-6679	194	15	problem	problem	NOUN
taxlaw-6679	194	16	,	,	PUNCT
taxlaw-6679	194	17	98	98	NUM
taxlaw-6679	194	18	cal	cal	NOUN
taxlaw-6679	194	19	.	.	PUNCT
taxlaw-6679	195	1	l.	l.	PROPN
taxlaw-6679	195	2	rev	rev	PROPN
taxlaw-6679	195	3	.	.	PROPN
taxlaw-6679	196	1	749	749	NUM
taxlaw-6679	196	2	(	(	PUNCT
taxlaw-6679	196	3	2010	2010	NUM
taxlaw-6679	196	4	)	)	PUNCT
taxlaw-6679	196	5	.	.	PUNCT
taxlaw-6679	197	1	54	54	NUM
taxlaw-6679	197	2	urban	urban	ADJ
taxlaw-6679	197	3	-	-	PUNCT
taxlaw-6679	197	4	brookings	brookings	PROPN
taxlaw-6679	197	5	tax	tax	NOUN
taxlaw-6679	197	6	pol’y	pol’y	NOUN
taxlaw-6679	197	7	ctr	ctr	PROPN
taxlaw-6679	197	8	.	.	PROPN
taxlaw-6679	197	9	,	,	PUNCT
taxlaw-6679	197	10	supra	supra	PROPN
taxlaw-6679	197	11	note	note	VERB
taxlaw-6679	197	12	13	13	NUM
taxlaw-6679	198	1	[	[	X
taxlaw-6679	198	2	vol.11:1	vol.11:1	PROPN
taxlaw-6679	198	3	columbia	columbia	PROPN
taxlaw-6679	198	4	journal	journal	PROPN
taxlaw-6679	198	5	of	of	ADP
taxlaw-6679	198	6	tax	tax	NOUN
taxlaw-6679	198	7	law	law	NOUN
taxlaw-6679	198	8	68	68	NUM
taxlaw-6679	198	9	lawmakers	lawmaker	NOUN
taxlaw-6679	198	10	will	will	AUX
taxlaw-6679	198	11	choose	choose	VERB
taxlaw-6679	198	12	a	a	DET
taxlaw-6679	198	13	starting	starting	NOUN
taxlaw-6679	198	14	point	point	NOUN
taxlaw-6679	198	15	that	that	SCONJ
taxlaw-6679	198	16	best	good	ADJ
taxlaw-6679	198	17	satisfies	satisfy	VERB
taxlaw-6679	198	18	their	their	PRON
taxlaw-6679	198	19	preferences	preference	NOUN
taxlaw-6679	198	20	,	,	PUNCT
taxlaw-6679	198	21	even	even	ADV
taxlaw-6679	198	22	if	if	SCONJ
taxlaw-6679	198	23	it	it	PRON
taxlaw-6679	198	24	is	be	AUX
taxlaw-6679	198	25	within	within	ADP
taxlaw-6679	198	26	a	a	DET
taxlaw-6679	198	27	constrained	constrain	VERB
taxlaw-6679	198	28	set	set	NOUN
taxlaw-6679	198	29	of	of	ADP
taxlaw-6679	198	30	choices	choice	NOUN
taxlaw-6679	198	31	.	.	PUNCT
taxlaw-6679	199	1	once	once	SCONJ
taxlaw-6679	199	2	the	the	DET
taxlaw-6679	199	3	starting	starting	NOUN
taxlaw-6679	199	4	point	point	NOUN
taxlaw-6679	199	5	is	be	AUX
taxlaw-6679	199	6	chosen	choose	VERB
taxlaw-6679	199	7	,	,	PUNCT
taxlaw-6679	199	8	lawmakers	lawmaker	NOUN
taxlaw-6679	199	9	must	must	AUX
taxlaw-6679	199	10	decide	decide	VERB
taxlaw-6679	199	11	whether	whether	SCONJ
taxlaw-6679	199	12	and	and	CCONJ
taxlaw-6679	199	13	to	to	ADP
taxlaw-6679	199	14	what	what	DET
taxlaw-6679	199	15	extent	extent	NOUN
taxlaw-6679	199	16	they	they	PRON
taxlaw-6679	199	17	would	would	AUX
taxlaw-6679	199	18	like	like	VERB
taxlaw-6679	199	19	to	to	PART
taxlaw-6679	199	20	make	make	VERB
taxlaw-6679	199	21	adjustments	adjustment	NOUN
taxlaw-6679	199	22	to	to	ADP
taxlaw-6679	199	23	the	the	DET
taxlaw-6679	199	24	starting	starting	NOUN
taxlaw-6679	199	25	point	point	NOUN
taxlaw-6679	199	26	to	to	PART
taxlaw-6679	199	27	achieve	achieve	VERB
taxlaw-6679	199	28	their	their	PRON
taxlaw-6679	199	29	desired	desire	VERB
taxlaw-6679	199	30	policy	policy	NOUN
taxlaw-6679	199	31	result	result	NOUN
taxlaw-6679	199	32	.	.	PUNCT
taxlaw-6679	200	1	for	for	ADP
taxlaw-6679	200	2	example	example	NOUN
taxlaw-6679	200	3	,	,	PUNCT
taxlaw-6679	200	4	any	any	DET
taxlaw-6679	200	5	conforming	conform	VERB
taxlaw-6679	200	6	state	state	NOUN
taxlaw-6679	200	7	would	would	AUX
taxlaw-6679	200	8	automatically	automatically	ADV
taxlaw-6679	200	9	incorporate	incorporate	VERB
taxlaw-6679	200	10	the	the	DET
taxlaw-6679	200	11	federal	federal	ADJ
taxlaw-6679	200	12	exclusion	exclusion	NOUN
taxlaw-6679	200	13	from	from	ADP
taxlaw-6679	200	14	gross	gross	ADJ
taxlaw-6679	200	15	income	income	NOUN
taxlaw-6679	200	16	for	for	ADP
taxlaw-6679	200	17	employer	employer	NOUN
taxlaw-6679	200	18	-	-	PUNCT
taxlaw-6679	200	19	provided	provide	VERB
taxlaw-6679	200	20	health	health	NOUN
taxlaw-6679	200	21	insurance	insurance	NOUN
taxlaw-6679	200	22	.	.	PUNCT
taxlaw-6679	201	1	if	if	SCONJ
taxlaw-6679	201	2	a	a	DET
taxlaw-6679	201	3	state	state	NOUN
taxlaw-6679	201	4	disagreed	disagree	VERB
taxlaw-6679	201	5	with	with	ADP
taxlaw-6679	201	6	the	the	DET
taxlaw-6679	201	7	policy	policy	NOUN
taxlaw-6679	201	8	of	of	ADP
taxlaw-6679	201	9	allowing	allow	VERB
taxlaw-6679	201	10	employed	employ	VERB
taxlaw-6679	201	11	individuals	individual	NOUN
taxlaw-6679	201	12	to	to	PART
taxlaw-6679	201	13	pay	pay	VERB
taxlaw-6679	201	14	for	for	ADP
taxlaw-6679	201	15	such	such	ADJ
taxlaw-6679	201	16	benefits	benefit	NOUN
taxlaw-6679	201	17	with	with	ADP
taxlaw-6679	201	18	tax	tax	NOUN
taxlaw-6679	201	19	-	-	PUNCT
taxlaw-6679	201	20	free	free	ADJ
taxlaw-6679	201	21	dollars	dollar	NOUN
taxlaw-6679	201	22	,	,	PUNCT
taxlaw-6679	201	23	the	the	DET
taxlaw-6679	201	24	state	state	NOUN
taxlaw-6679	201	25	could	could	AUX
taxlaw-6679	201	26	enact	enact	VERB
taxlaw-6679	201	27	an	an	DET
taxlaw-6679	201	28	addition	addition	NOUN
taxlaw-6679	201	29	to	to	ADP
taxlaw-6679	201	30	state	state	VERB
taxlaw-6679	201	31	taxable	taxable	ADJ
taxlaw-6679	201	32	income	income	NOUN
taxlaw-6679	201	33	for	for	ADP
taxlaw-6679	201	34	such	such	ADJ
taxlaw-6679	201	35	amounts	amount	NOUN
taxlaw-6679	201	36	.	.	PUNCT
taxlaw-6679	202	1	we	we	PRON
taxlaw-6679	202	2	,	,	PUNCT
taxlaw-6679	202	3	in	in	ADP
taxlaw-6679	202	4	fact	fact	NOUN
taxlaw-6679	202	5	,	,	PUNCT
taxlaw-6679	202	6	want	want	VERB
taxlaw-6679	202	7	state	state	NOUN
taxlaw-6679	202	8	legislatures	legislature	NOUN
taxlaw-6679	202	9	to	to	PART
taxlaw-6679	202	10	consider	consider	VERB
taxlaw-6679	202	11	these	these	DET
taxlaw-6679	202	12	types	type	NOUN
taxlaw-6679	202	13	of	of	ADP
taxlaw-6679	202	14	adjustments	adjustment	NOUN
taxlaw-6679	202	15	,	,	PUNCT
taxlaw-6679	202	16	because	because	SCONJ
taxlaw-6679	202	17	once	once	SCONJ
taxlaw-6679	202	18	a	a	DET
taxlaw-6679	202	19	state	state	NOUN
taxlaw-6679	202	20	has	have	AUX
taxlaw-6679	202	21	chosen	choose	VERB
taxlaw-6679	202	22	to	to	PART
taxlaw-6679	202	23	conform	conform	VERB
taxlaw-6679	202	24	to	to	ADP
taxlaw-6679	202	25	federal	federal	ADJ
taxlaw-6679	202	26	law	law	NOUN
taxlaw-6679	202	27	these	these	DET
taxlaw-6679	202	28	adjustments	adjustment	NOUN
taxlaw-6679	202	29	are	be	AUX
taxlaw-6679	202	30	the	the	DET
taxlaw-6679	202	31	only	only	ADJ
taxlaw-6679	202	32	mechanism	mechanism	NOUN
taxlaw-6679	202	33	by	by	ADP
taxlaw-6679	202	34	which	which	PRON
taxlaw-6679	202	35	a	a	DET
taxlaw-6679	202	36	state	state	NOUN
taxlaw-6679	202	37	can	can	AUX
taxlaw-6679	202	38	maintain	maintain	VERB
taxlaw-6679	202	39	control	control	NOUN
taxlaw-6679	202	40	of	of	ADP
taxlaw-6679	202	41	state	state	NOUN
taxlaw-6679	202	42	tax	tax	NOUN
taxlaw-6679	202	43	policy	policy	NOUN
taxlaw-6679	202	44	.	.	PUNCT
taxlaw-6679	203	1	55	55	NUM
taxlaw-6679	203	2	the	the	DET
taxlaw-6679	203	3	downside	downside	NOUN
taxlaw-6679	203	4	is	be	AUX
taxlaw-6679	203	5	that	that	SCONJ
taxlaw-6679	203	6	these	these	DET
taxlaw-6679	203	7	desirable	desirable	ADJ
taxlaw-6679	203	8	adjustments	adjustment	NOUN
taxlaw-6679	203	9	may	may	AUX
taxlaw-6679	203	10	undercut	undercut	VERB
taxlaw-6679	203	11	the	the	DET
taxlaw-6679	203	12	simplicity	simplicity	NOUN
taxlaw-6679	203	13	rationale	rationale	NOUN
taxlaw-6679	203	14	used	use	VERB
taxlaw-6679	203	15	to	to	PART
taxlaw-6679	203	16	justify	justify	VERB
taxlaw-6679	203	17	conformity	conformity	NOUN
taxlaw-6679	203	18	in	in	ADP
taxlaw-6679	203	19	the	the	DET
taxlaw-6679	203	20	first	first	ADJ
taxlaw-6679	203	21	place	place	NOUN
taxlaw-6679	203	22	.	.	PUNCT
taxlaw-6679	204	1	starting	start	VERB
taxlaw-6679	204	2	with	with	ADP
taxlaw-6679	204	3	federal	federal	ADJ
taxlaw-6679	204	4	adjusted	adjust	VERB
taxlaw-6679	204	5	gross	gross	ADJ
taxlaw-6679	204	6	income	income	NOUN
taxlaw-6679	204	7	and	and	CCONJ
taxlaw-6679	204	8	making	make	VERB
taxlaw-6679	204	9	dozens	dozen	NOUN
taxlaw-6679	204	10	of	of	ADP
taxlaw-6679	204	11	state	state	NOUN
taxlaw-6679	204	12	-	-	PUNCT
taxlaw-6679	204	13	specific	specific	ADJ
taxlaw-6679	204	14	adjustments	adjustment	NOUN
taxlaw-6679	204	15	thereto	thereto	VERB
taxlaw-6679	204	16	is	be	AUX
taxlaw-6679	204	17	not	not	PART
taxlaw-6679	204	18	simpler	simple	ADJ
taxlaw-6679	204	19	than	than	ADP
taxlaw-6679	204	20	the	the	DET
taxlaw-6679	204	21	state	state	NOUN
taxlaw-6679	204	22	crafting	craft	VERB
taxlaw-6679	204	23	its	its	PRON
taxlaw-6679	204	24	own	own	ADJ
taxlaw-6679	204	25	definition	definition	NOUN
taxlaw-6679	204	26	of	of	ADP
taxlaw-6679	204	27	taxable	taxable	ADJ
taxlaw-6679	204	28	income	income	NOUN
taxlaw-6679	204	29	.	.	PUNCT
taxlaw-6679	205	1	of	of	ADP
taxlaw-6679	205	2	course	course	NOUN
taxlaw-6679	205	3	,	,	PUNCT
taxlaw-6679	205	4	legislators	legislator	NOUN
taxlaw-6679	205	5	might	might	AUX
taxlaw-6679	205	6	decide	decide	VERB
taxlaw-6679	205	7	that	that	DET
taxlaw-6679	205	8	simplicity	simplicity	NOUN
taxlaw-6679	205	9	is	be	AUX
taxlaw-6679	205	10	a	a	DET
taxlaw-6679	205	11	higher	high	ADJ
taxlaw-6679	205	12	priority	priority	NOUN
taxlaw-6679	205	13	than	than	ADP
taxlaw-6679	205	14	maintaining	maintain	VERB
taxlaw-6679	205	15	nuanced	nuanced	ADJ
taxlaw-6679	205	16	control	control	NOUN
taxlaw-6679	205	17	over	over	ADP
taxlaw-6679	205	18	state	state	NOUN
taxlaw-6679	205	19	tax	tax	NOUN
taxlaw-6679	205	20	policy	policy	NOUN
taxlaw-6679	205	21	and	and	CCONJ
taxlaw-6679	205	22	make	make	VERB
taxlaw-6679	205	23	very	very	ADV
taxlaw-6679	205	24	few	few	ADJ
taxlaw-6679	205	25	,	,	PUNCT
taxlaw-6679	205	26	if	if	SCONJ
taxlaw-6679	205	27	any	any	DET
taxlaw-6679	205	28	adjustments	adjustment	NOUN
taxlaw-6679	205	29	to	to	ADP
taxlaw-6679	205	30	the	the	DET
taxlaw-6679	205	31	federal	federal	ADJ
taxlaw-6679	205	32	starting	starting	NOUN
taxlaw-6679	205	33	point	point	NOUN
taxlaw-6679	205	34	.	.	PUNCT
taxlaw-6679	206	1	56	56	NUM
taxlaw-6679	206	2	anecdotal	anecdotal	ADJ
taxlaw-6679	206	3	evidence	evidence	NOUN
taxlaw-6679	206	4	suggests	suggest	VERB
taxlaw-6679	206	5	that	that	SCONJ
taxlaw-6679	206	6	very	very	ADV
taxlaw-6679	206	7	few	few	ADJ
taxlaw-6679	206	8	states	state	NOUN
taxlaw-6679	206	9	have	have	AUX
taxlaw-6679	206	10	made	make	VERB
taxlaw-6679	206	11	that	that	DET
taxlaw-6679	206	12	choice.57	choice.57	ADJ
taxlaw-6679	206	13	even	even	ADV
taxlaw-6679	206	14	where	where	SCONJ
taxlaw-6679	206	15	a	a	DET
taxlaw-6679	206	16	state	state	NOUN
taxlaw-6679	206	17	tax	tax	NOUN
taxlaw-6679	206	18	system	system	NOUN
taxlaw-6679	206	19	is	be	AUX
taxlaw-6679	206	20	initially	initially	ADV
taxlaw-6679	206	21	simple	simple	ADJ
taxlaw-6679	206	22	,	,	PUNCT
taxlaw-6679	206	23	legislatures	legislature	NOUN
taxlaw-6679	206	24	tend	tend	VERB
taxlaw-6679	206	25	to	to	PART
taxlaw-6679	206	26	add	add	VERB
taxlaw-6679	206	27	to	to	ADP
taxlaw-6679	206	28	them	they	PRON
taxlaw-6679	206	29	over	over	ADP
taxlaw-6679	206	30	time	time	NOUN
taxlaw-6679	206	31	to	to	ADP
taxlaw-6679	206	32	the	the	DET
taxlaw-6679	206	33	point	point	NOUN
taxlaw-6679	206	34	that	that	SCONJ
taxlaw-6679	206	35	one	one	PRON
taxlaw-6679	206	36	must	must	AUX
taxlaw-6679	206	37	question	question	VERB
taxlaw-6679	206	38	whether	whether	SCONJ
taxlaw-6679	206	39	conformity	conformity	NOUN
taxlaw-6679	206	40	actually	actually	ADV
taxlaw-6679	206	41	delivers	deliver	VERB
taxlaw-6679	206	42	any	any	DET
taxlaw-6679	206	43	significant	significant	ADJ
taxlaw-6679	206	44	simplicity	simplicity	NOUN
taxlaw-6679	206	45	benefit	benefit	NOUN
taxlaw-6679	206	46	to	to	ADP
taxlaw-6679	206	47	the	the	DET
taxlaw-6679	206	48	state	state	NOUN
taxlaw-6679	206	49	tax	tax	NOUN
taxlaw-6679	206	50	system	system	NOUN
taxlaw-6679	206	51	.	.	PUNCT
taxlaw-6679	207	1	a	a	DET
taxlaw-6679	207	2	quick	quick	ADJ
taxlaw-6679	207	3	look	look	NOUN
taxlaw-6679	207	4	at	at	ADP
taxlaw-6679	207	5	state	state	NOUN
taxlaw-6679	207	6	individual	individual	ADJ
taxlaw-6679	207	7	income	income	NOUN
taxlaw-6679	207	8	tax	tax	NOUN
taxlaw-6679	207	9	returns	return	NOUN
taxlaw-6679	207	10	will	will	AUX
taxlaw-6679	207	11	help	help	VERB
taxlaw-6679	207	12	establish	establish	VERB
taxlaw-6679	207	13	this	this	DET
taxlaw-6679	207	14	point	point	NOUN
taxlaw-6679	207	15	from	from	ADP
taxlaw-6679	207	16	the	the	DET
taxlaw-6679	207	17	taxpayer	taxpayer	NOUN
taxlaw-6679	207	18	’s	’s	PART
taxlaw-6679	207	19	perspective	perspective	NOUN
taxlaw-6679	207	20	.	.	PUNCT
taxlaw-6679	208	1	in	in	ADP
taxlaw-6679	208	2	arizona	arizona	PROPN
taxlaw-6679	208	3	,	,	PUNCT
taxlaw-6679	208	4	it	it	PRON
taxlaw-6679	208	5	takes	take	VERB
taxlaw-6679	208	6	twenty	twenty	NUM
taxlaw-6679	208	7	-	-	PUNCT
taxlaw-6679	208	8	nine	nine	NUM
taxlaw-6679	208	9	entries	entry	NOUN
taxlaw-6679	208	10	on	on	ADP
taxlaw-6679	208	11	the	the	DET
taxlaw-6679	208	12	individual	individual	ADJ
taxlaw-6679	208	13	income	income	NOUN
taxlaw-6679	208	14	tax	tax	NOUN
taxlaw-6679	208	15	return	return	NOUN
taxlaw-6679	208	16	to	to	PART
taxlaw-6679	208	17	get	get	VERB
taxlaw-6679	208	18	from	from	ADP
taxlaw-6679	208	19	the	the	DET
taxlaw-6679	208	20	federal	federal	ADJ
taxlaw-6679	208	21	adjusted	adjust	VERB
taxlaw-6679	208	22	gross	gross	ADJ
taxlaw-6679	208	23	income	income	NOUN
taxlaw-6679	208	24	starting	start	VERB
taxlaw-6679	208	25	point	point	NOUN
taxlaw-6679	208	26	to	to	ADP
taxlaw-6679	208	27	state	state	NOUN
taxlaw-6679	208	28	adjusted	adjust	VERB
taxlaw-6679	208	29	gross	gross	ADJ
taxlaw-6679	208	30	income.58	income.58	NOUN
taxlaw-6679	208	31	in	in	ADP
taxlaw-6679	208	32	minnesota	minnesota	PROPN
taxlaw-6679	208	33	,	,	PUNCT
taxlaw-6679	208	34	after	after	SCONJ
taxlaw-6679	208	35	filling	fill	VERB
taxlaw-6679	208	36	in	in	ADP
taxlaw-6679	208	37	the	the	DET
taxlaw-6679	208	38	starting	starting	NOUN
taxlaw-6679	208	39	point	point	NOUN
taxlaw-6679	208	40	from	from	ADP
taxlaw-6679	208	41	the	the	DET
taxlaw-6679	208	42	taxpayer	taxpayer	NOUN
taxlaw-6679	208	43	’s	’s	PART
taxlaw-6679	208	44	federal	federal	ADJ
taxlaw-6679	208	45	return	return	NOUN
taxlaw-6679	208	46	the	the	DET
taxlaw-6679	208	47	taxpayer	taxpayer	NOUN
taxlaw-6679	208	48	must	must	AUX
taxlaw-6679	208	49	complete	complete	VERB
taxlaw-6679	208	50	forty	forty	NUM
taxlaw-6679	208	51	-	-	PUNCT
taxlaw-6679	208	52	one	one	NUM
taxlaw-6679	208	53	lines	line	NOUN
taxlaw-6679	208	54	in	in	ADP
taxlaw-6679	208	55	order	order	NOUN
taxlaw-6679	208	56	to	to	PART
taxlaw-6679	208	57	arrive	arrive	VERB
taxlaw-6679	208	58	at	at	ADP
taxlaw-6679	208	59	minnesota	minnesota	PROPN
taxlaw-6679	208	60	taxable	taxable	ADJ
taxlaw-6679	208	61	income.59	income.59	NOUN
taxlaw-6679	208	62	illinois	illinois	PROPN
taxlaw-6679	208	63	similarly	similarly	ADV
taxlaw-6679	208	64	has	have	VERB
taxlaw-6679	208	65	a	a	DET
taxlaw-6679	208	66	forty	forty	NUM
taxlaw-6679	208	67	-	-	PUNCT
taxlaw-6679	208	68	item	item	NOUN
taxlaw-6679	208	69	adjustment	adjustment	NOUN
taxlaw-6679	208	70	schedule.60	schedule.60	PROPN
taxlaw-6679	208	71	indiana	indiana	PROPN
taxlaw-6679	208	72	,	,	PUNCT
taxlaw-6679	208	73	which	which	PRON
taxlaw-6679	208	74	has	have	VERB
taxlaw-6679	208	75	an	an	DET
taxlaw-6679	208	76	individual	individual	ADJ
taxlaw-6679	208	77	income	income	NOUN
taxlaw-6679	208	78	tax	tax	NOUN
taxlaw-6679	208	79	return	return	NOUN
taxlaw-6679	208	80	form	form	NOUN
taxlaw-6679	208	81	that	that	PRON
taxlaw-6679	208	82	looks	look	VERB
taxlaw-6679	208	83	remarkably	remarkably	ADV
taxlaw-6679	208	84	clean	clean	ADJ
taxlaw-6679	208	85	and	and	CCONJ
taxlaw-6679	208	86	simple	simple	ADJ
taxlaw-6679	208	87	,	,	PUNCT
taxlaw-6679	208	88	requires	require	VERB
taxlaw-6679	208	89	two	two	NUM
taxlaw-6679	208	90	separate	separate	ADJ
taxlaw-6679	208	91	schedules	schedule	NOUN
taxlaw-6679	208	92	to	to	PART
taxlaw-6679	208	93	compute	compute	VERB
taxlaw-6679	208	94	indiana	indiana	PROPN
taxlaw-6679	208	95	add	add	PROPN
taxlaw-6679	208	96	-	-	PUNCT
taxlaw-6679	208	97	backs	back	NOUN
taxlaw-6679	208	98	(	(	PUNCT
taxlaw-6679	208	99	twenty	twenty	NUM
taxlaw-6679	208	100	-	-	PUNCT
taxlaw-6679	208	101	three	three	NUM
taxlaw-6679	208	102	lines	line	NOUN
taxlaw-6679	208	103	)	)	PUNCT
taxlaw-6679	208	104	and	and	CCONJ
taxlaw-6679	208	105	indiana	indiana	PROPN
taxlaw-6679	208	106	deductions	deduction	NOUN
taxlaw-6679	208	107	(	(	PUNCT
taxlaw-6679	208	108	twelve	twelve	NUM
taxlaw-6679	208	109	lines).61	lines).61	PROPN
taxlaw-6679	208	110	south	south	PROPN
taxlaw-6679	208	111	carolina	carolina	PROPN
taxlaw-6679	208	112	,	,	PUNCT
taxlaw-6679	208	113	which	which	PRON
taxlaw-6679	208	114	its	its	PRON
taxlaw-6679	208	115	revenue	revenue	NOUN
taxlaw-6679	208	116	55	55	NUM
taxlaw-6679	208	117	see	see	NOUN
taxlaw-6679	208	118	field	field	NOUN
taxlaw-6679	208	119	,	,	PUNCT
taxlaw-6679	208	120	supra	supra	PROPN
taxlaw-6679	208	121	note	note	NOUN
taxlaw-6679	208	122	4	4	NUM
taxlaw-6679	208	123	,	,	PUNCT
taxlaw-6679	208	124	at	at	ADP
taxlaw-6679	208	125	541(describing	541(describe	VERB
taxlaw-6679	208	126	conformity	conformity	NOUN
taxlaw-6679	208	127	as	as	ADP
taxlaw-6679	208	128	ceding	cede	VERB
taxlaw-6679	208	129	sovereignty	sovereignty	NOUN
taxlaw-6679	208	130	)	)	PUNCT
taxlaw-6679	208	131	.	.	PUNCT
taxlaw-6679	209	1	56	56	NUM
taxlaw-6679	209	2	see	see	VERB
taxlaw-6679	209	3	erin	erin	PROPN
taxlaw-6679	209	4	adele	adele	PROPN
taxlaw-6679	209	5	scharff	scharff	PROPN
taxlaw-6679	209	6	,	,	PUNCT
taxlaw-6679	209	7	laboratories	laboratory	NOUN
taxlaw-6679	209	8	of	of	ADP
taxlaw-6679	209	9	bureaucracy	bureaucracy	NOUN
taxlaw-6679	209	10	:	:	PUNCT
taxlaw-6679	209	11	administrative	administrative	ADJ
taxlaw-6679	209	12	cooperation	cooperation	NOUN
taxlaw-6679	209	13	between	between	ADP
taxlaw-6679	209	14	state	state	NOUN
taxlaw-6679	209	15	and	and	CCONJ
taxlaw-6679	209	16	federal	federal	ADJ
taxlaw-6679	209	17	tax	tax	NOUN
taxlaw-6679	209	18	authorities	authority	NOUN
taxlaw-6679	209	19	,	,	PUNCT
taxlaw-6679	209	20	68	68	NUM
taxlaw-6679	209	21	tax	tax	NOUN
taxlaw-6679	209	22	l.	l.	PROPN
taxlaw-6679	209	23	rev	rev	PROPN
taxlaw-6679	209	24	.	.	PROPN
taxlaw-6679	209	25	699	699	NUM
taxlaw-6679	209	26	,	,	PUNCT
taxlaw-6679	209	27	712	712	NUM
taxlaw-6679	209	28	(	(	PUNCT
taxlaw-6679	209	29	2015	2015	NUM
taxlaw-6679	209	30	)	)	PUNCT
taxlaw-6679	209	31	(	(	PUNCT
taxlaw-6679	209	32	expressing	express	VERB
taxlaw-6679	209	33	doubt	doubt	NOUN
taxlaw-6679	209	34	that	that	SCONJ
taxlaw-6679	209	35	such	such	ADJ
taxlaw-6679	209	36	complete	complete	ADJ
taxlaw-6679	209	37	conformity	conformity	NOUN
taxlaw-6679	209	38	would	would	AUX
taxlaw-6679	209	39	ever	ever	ADV
taxlaw-6679	209	40	be	be	AUX
taxlaw-6679	209	41	likely	likely	ADJ
taxlaw-6679	209	42	to	to	PART
taxlaw-6679	209	43	occur	occur	VERB
taxlaw-6679	209	44	)	)	PUNCT
taxlaw-6679	209	45	.	.	PUNCT
taxlaw-6679	210	1	57	57	NUM
taxlaw-6679	210	2	jane	jane	NOUN
taxlaw-6679	210	3	g.	g.	PROPN
taxlaw-6679	210	4	gravelle	gravelle	PROPN
taxlaw-6679	210	5	&	&	CCONJ
taxlaw-6679	210	6	jennifer	jennifer	PROPN
taxlaw-6679	210	7	gravelle	gravelle	PROPN
taxlaw-6679	210	8	,	,	PUNCT
taxlaw-6679	210	9	how	how	SCONJ
taxlaw-6679	210	10	federal	federal	ADJ
taxlaw-6679	210	11	policymakers	policymaker	NOUN
taxlaw-6679	210	12	account	account	VERB
taxlaw-6679	210	13	for	for	ADP
taxlaw-6679	210	14	the	the	DET
taxlaw-6679	210	15	concerns	concern	NOUN
taxlaw-6679	210	16	of	of	ADP
taxlaw-6679	210	17	state	state	NOUN
taxlaw-6679	210	18	and	and	CCONJ
taxlaw-6679	210	19	local	local	ADJ
taxlaw-6679	210	20	governments	government	NOUN
taxlaw-6679	210	21	in	in	ADP
taxlaw-6679	210	22	the	the	DET
taxlaw-6679	210	23	formulation	formulation	NOUN
taxlaw-6679	210	24	of	of	ADP
taxlaw-6679	210	25	federal	federal	ADJ
taxlaw-6679	210	26	tax	tax	NOUN
taxlaw-6679	210	27	policy	policy	NOUN
taxlaw-6679	210	28	,	,	PUNCT
taxlaw-6679	210	29	60	60	NUM
taxlaw-6679	210	30	nat’l	nat’l	NOUN
taxlaw-6679	210	31	tax	tax	NOUN
taxlaw-6679	210	32	j.	j.	PROPN
taxlaw-6679	210	33	631	631	NUM
taxlaw-6679	210	34	(	(	PUNCT
taxlaw-6679	210	35	2007	2007	NUM
taxlaw-6679	210	36	)	)	PUNCT
taxlaw-6679	210	37	.	.	PUNCT
taxlaw-6679	211	1	see	see	AUX
taxlaw-6679	211	2	also	also	ADV
taxlaw-6679	211	3	scharff	scharff	VERB
taxlaw-6679	211	4	,	,	PUNCT
taxlaw-6679	211	5	supra	supra	PROPN
taxlaw-6679	211	6	note	note	NOUN
taxlaw-6679	211	7	66	66	NUM
taxlaw-6679	211	8	,	,	PUNCT
taxlaw-6679	211	9	at	at	ADP
taxlaw-6679	211	10	712	712	NUM
taxlaw-6679	211	11	(	(	PUNCT
taxlaw-6679	211	12	expressing	express	VERB
taxlaw-6679	211	13	doubt	doubt	NOUN
taxlaw-6679	211	14	that	that	SCONJ
taxlaw-6679	211	15	states	state	NOUN
taxlaw-6679	211	16	would	would	AUX
taxlaw-6679	211	17	ever	ever	ADV
taxlaw-6679	211	18	fully	fully	ADV
taxlaw-6679	211	19	conform	conform	VERB
taxlaw-6679	211	20	to	to	ADP
taxlaw-6679	211	21	the	the	DET
taxlaw-6679	211	22	federal	federal	ADJ
taxlaw-6679	211	23	tax	tax	NOUN
taxlaw-6679	211	24	code	code	NOUN
taxlaw-6679	211	25	without	without	ADP
taxlaw-6679	211	26	making	make	VERB
taxlaw-6679	211	27	state	state	NOUN
taxlaw-6679	211	28	-	-	PUNCT
taxlaw-6679	211	29	specific	specific	ADJ
taxlaw-6679	211	30	adjustments	adjustment	NOUN
taxlaw-6679	211	31	)	)	PUNCT
taxlaw-6679	211	32	.	.	PUNCT
taxlaw-6679	212	1	58	58	NUM
taxlaw-6679	212	2	ariz	ariz	NOUN
taxlaw-6679	212	3	.	.	PUNCT
taxlaw-6679	213	1	dep’t	dep’t	NOUN
taxlaw-6679	213	2	revenue	revenue	NOUN
taxlaw-6679	213	3	,	,	PUNCT
taxlaw-6679	213	4	form	form	VERB
taxlaw-6679	213	5	140	140	NUM
taxlaw-6679	213	6	(	(	PUNCT
taxlaw-6679	213	7	2018	2018	NUM
taxlaw-6679	213	8	)	)	PUNCT
taxlaw-6679	213	9	.	.	PUNCT
taxlaw-6679	214	1	59	59	NUM
taxlaw-6679	214	2	minn	minn	PROPN
taxlaw-6679	214	3	.	.	PUNCT
taxlaw-6679	215	1	dep’t	dep’t	NOUN
taxlaw-6679	215	2	revenue	revenue	NOUN
taxlaw-6679	215	3	,	,	PUNCT
taxlaw-6679	215	4	schedule	schedule	NOUN
taxlaw-6679	215	5	m1	m1	NOUN
taxlaw-6679	215	6	m	m	PROPN
taxlaw-6679	215	7	(	(	PUNCT
taxlaw-6679	215	8	2018	2018	NUM
taxlaw-6679	215	9	)	)	PUNCT
taxlaw-6679	215	10	.	.	PUNCT
taxlaw-6679	216	1	60	60	NUM
taxlaw-6679	216	2	ill	ill	ADJ
taxlaw-6679	216	3	.	.	PUNCT
taxlaw-6679	217	1	dep’t	dep’t	NOUN
taxlaw-6679	217	2	revenue	revenue	NOUN
taxlaw-6679	217	3	,	,	PUNCT
taxlaw-6679	217	4	schedule	schedule	NOUN
taxlaw-6679	217	5	m	m	PROPN
taxlaw-6679	217	6	(	(	PUNCT
taxlaw-6679	217	7	2018	2018	NUM
taxlaw-6679	217	8	)	)	PUNCT
taxlaw-6679	217	9	.	.	PUNCT
taxlaw-6679	218	1	61	61	NUM
taxlaw-6679	218	2	ind	ind	NOUN
taxlaw-6679	218	3	.	.	PUNCT
taxlaw-6679	218	4	dept	dept	PROPN
taxlaw-6679	218	5	.	.	PUNCT
taxlaw-6679	219	1	revenue	revenue	NOUN
taxlaw-6679	219	2	,	,	PUNCT
taxlaw-6679	219	3	schedule	schedule	NOUN
taxlaw-6679	219	4	1	1	NUM
taxlaw-6679	219	5	&	&	CCONJ
taxlaw-6679	219	6	schedule	schedule	NOUN
taxlaw-6679	219	7	2	2	NUM
taxlaw-6679	219	8	(	(	PUNCT
taxlaw-6679	219	9	2018	2018	NUM
taxlaw-6679	219	10	)	)	PUNCT
taxlaw-6679	219	11	.	.	PUNCT
taxlaw-6679	220	1	2019	2019	NUM
taxlaw-6679	220	2	]	]	PUNCT
taxlaw-6679	220	3	state	state	NOUN
taxlaw-6679	220	4	individual	individual	ADJ
taxlaw-6679	220	5	income	income	NOUN
taxlaw-6679	220	6	tax	tax	NOUN
taxlaw-6679	220	7	conformity	conformity	NOUN
taxlaw-6679	220	8	in	in	ADP
taxlaw-6679	220	9	practice	practice	NOUN
taxlaw-6679	220	10	:	:	PUNCT
taxlaw-6679	220	11	evidence	evidence	NOUN
taxlaw-6679	220	12	from	from	ADP
taxlaw-6679	220	13	the	the	DET
taxlaw-6679	220	14	tax	tax	NOUN
taxlaw-6679	220	15	cuts	cut	NOUN
taxlaw-6679	220	16	&	&	CCONJ
taxlaw-6679	220	17	jobs	job	NOUN
taxlaw-6679	220	18	act	act	VERB
taxlaw-6679	220	19	69	69	NUM
taxlaw-6679	220	20	department	department	NOUN
taxlaw-6679	220	21	described	describe	VERB
taxlaw-6679	220	22	as	as	ADP
taxlaw-6679	220	23	having	have	VERB
taxlaw-6679	220	24	“	"	PUNCT
taxlaw-6679	220	25	one	one	NUM
taxlaw-6679	220	26	of	of	ADP
taxlaw-6679	220	27	the	the	DET
taxlaw-6679	220	28	simplest	simple	ADJ
taxlaw-6679	220	29	”	"	PUNCT
taxlaw-6679	220	30	individual	individual	ADJ
taxlaw-6679	220	31	income	income	NOUN
taxlaw-6679	220	32	tax	tax	NOUN
taxlaw-6679	220	33	systems	system	NOUN
taxlaw-6679	220	34	the	the	DET
taxlaw-6679	220	35	country	country	NOUN
taxlaw-6679	220	36	,	,	PUNCT
taxlaw-6679	220	37	requires	require	VERB
taxlaw-6679	220	38	twenty	twenty	NUM
taxlaw-6679	220	39	-	-	PUNCT
taxlaw-6679	220	40	three	three	NUM
taxlaw-6679	220	41	state	state	NOUN
taxlaw-6679	220	42	-	-	PUNCT
taxlaw-6679	220	43	specific	specific	ADJ
taxlaw-6679	220	44	adjustments.62	adjustments.62	NOUN
taxlaw-6679	220	45	one	one	NUM
taxlaw-6679	220	46	factor	factor	NOUN
taxlaw-6679	220	47	driving	drive	VERB
taxlaw-6679	220	48	increasing	increase	VERB
taxlaw-6679	220	49	complexity	complexity	NOUN
taxlaw-6679	220	50	over	over	ADP
taxlaw-6679	220	51	time	time	NOUN
taxlaw-6679	220	52	is	be	AUX
taxlaw-6679	220	53	that	that	SCONJ
taxlaw-6679	220	54	states	state	NOUN
taxlaw-6679	220	55	must	must	AUX
taxlaw-6679	220	56	respond	respond	VERB
taxlaw-6679	220	57	to	to	ADP
taxlaw-6679	220	58	changes	change	NOUN
taxlaw-6679	220	59	made	make	VERB
taxlaw-6679	220	60	to	to	ADP
taxlaw-6679	220	61	federal	federal	ADJ
taxlaw-6679	220	62	tax	tax	NOUN
taxlaw-6679	220	63	law	law	NOUN
taxlaw-6679	220	64	after	after	ADP
taxlaw-6679	220	65	the	the	DET
taxlaw-6679	220	66	state	state	NOUN
taxlaw-6679	220	67	’s	’s	PART
taxlaw-6679	220	68	initial	initial	ADJ
taxlaw-6679	220	69	conformity	conformity	NOUN
taxlaw-6679	220	70	decision	decision	NOUN
taxlaw-6679	220	71	.	.	PUNCT
taxlaw-6679	221	1	when	when	SCONJ
taxlaw-6679	221	2	the	the	DET
taxlaw-6679	221	3	federal	federal	ADJ
taxlaw-6679	221	4	government	government	NOUN
taxlaw-6679	221	5	makes	make	VERB
taxlaw-6679	221	6	changes	change	NOUN
taxlaw-6679	221	7	that	that	PRON
taxlaw-6679	221	8	affect	affect	VERB
taxlaw-6679	221	9	the	the	DET
taxlaw-6679	221	10	state	state	NOUN
taxlaw-6679	221	11	’s	’s	PART
taxlaw-6679	221	12	conformity	conformity	NOUN
taxlaw-6679	221	13	point	point	NOUN
taxlaw-6679	221	14	,	,	PUNCT
taxlaw-6679	221	15	it	it	PRON
taxlaw-6679	221	16	creates	create	VERB
taxlaw-6679	221	17	exogenous	exogenous	ADJ
taxlaw-6679	221	18	revenue	revenue	NOUN
taxlaw-6679	221	19	and	and	CCONJ
taxlaw-6679	221	20	policy	policy	NOUN
taxlaw-6679	221	21	shocks	shock	NOUN
taxlaw-6679	221	22	for	for	ADP
taxlaw-6679	221	23	the	the	DET
taxlaw-6679	221	24	state	state	NOUN
taxlaw-6679	221	25	.	.	PUNCT
taxlaw-6679	222	1	for	for	ADP
taxlaw-6679	222	2	example	example	NOUN
taxlaw-6679	222	3	,	,	PUNCT
taxlaw-6679	222	4	if	if	SCONJ
taxlaw-6679	222	5	a	a	DET
taxlaw-6679	222	6	state	state	NOUN
taxlaw-6679	222	7	elects	elect	NOUN
taxlaw-6679	222	8	to	to	PART
taxlaw-6679	222	9	begin	begin	VERB
taxlaw-6679	222	10	its	its	PRON
taxlaw-6679	222	11	state	state	NOUN
taxlaw-6679	222	12	income	income	NOUN
taxlaw-6679	222	13	tax	tax	NOUN
taxlaw-6679	222	14	calculations	calculation	NOUN
taxlaw-6679	222	15	with	with	ADP
taxlaw-6679	222	16	federal	federal	ADJ
taxlaw-6679	222	17	taxable	taxable	ADJ
taxlaw-6679	222	18	income	income	NOUN
taxlaw-6679	222	19	and	and	CCONJ
taxlaw-6679	222	20	congress	congress	PROPN
taxlaw-6679	222	21	adds	add	VERB
taxlaw-6679	222	22	a	a	DET
taxlaw-6679	222	23	new	new	ADJ
taxlaw-6679	222	24	federal	federal	ADJ
taxlaw-6679	222	25	itemized	itemize	VERB
taxlaw-6679	222	26	deduction	deduction	NOUN
taxlaw-6679	222	27	,	,	PUNCT
taxlaw-6679	222	28	that	that	DET
taxlaw-6679	222	29	state	state	NOUN
taxlaw-6679	222	30	must	must	AUX
taxlaw-6679	222	31	consider	consider	VERB
taxlaw-6679	222	32	whether	whether	SCONJ
taxlaw-6679	222	33	it	it	PRON
taxlaw-6679	222	34	wants	want	VERB
taxlaw-6679	222	35	to	to	PART
taxlaw-6679	222	36	conform	conform	VERB
taxlaw-6679	222	37	to	to	ADP
taxlaw-6679	222	38	that	that	DET
taxlaw-6679	222	39	change	change	NOUN
taxlaw-6679	222	40	or	or	CCONJ
taxlaw-6679	222	41	decouple	decouple	VERB
taxlaw-6679	222	42	from	from	ADP
taxlaw-6679	222	43	it	it	PRON
taxlaw-6679	222	44	by	by	ADP
taxlaw-6679	222	45	adding	add	VERB
taxlaw-6679	222	46	the	the	DET
taxlaw-6679	222	47	federal	federal	ADJ
taxlaw-6679	222	48	deduction	deduction	NOUN
taxlaw-6679	222	49	back	back	ADV
taxlaw-6679	222	50	to	to	ADP
taxlaw-6679	222	51	state	state	VERB
taxlaw-6679	222	52	taxable	taxable	ADJ
taxlaw-6679	222	53	income	income	NOUN
taxlaw-6679	222	54	,	,	PUNCT
taxlaw-6679	222	55	a	a	DET
taxlaw-6679	222	56	decision	decision	NOUN
taxlaw-6679	222	57	that	that	PRON
taxlaw-6679	222	58	will	will	AUX
taxlaw-6679	222	59	impact	impact	VERB
taxlaw-6679	222	60	both	both	DET
taxlaw-6679	222	61	state	state	NOUN
taxlaw-6679	222	62	revenue	revenue	NOUN
taxlaw-6679	222	63	and	and	CCONJ
taxlaw-6679	222	64	the	the	DET
taxlaw-6679	222	65	distribution	distribution	NOUN
taxlaw-6679	222	66	of	of	ADP
taxlaw-6679	222	67	state	state	NOUN
taxlaw-6679	222	68	tax	tax	NOUN
taxlaw-6679	222	69	burdens	burden	NOUN
taxlaw-6679	222	70	.	.	PUNCT
taxlaw-6679	223	1	these	these	DET
taxlaw-6679	223	2	decisions	decision	NOUN
taxlaw-6679	223	3	are	be	AUX
taxlaw-6679	223	4	problematic	problematic	ADJ
taxlaw-6679	223	5	not	not	PART
taxlaw-6679	223	6	only	only	ADV
taxlaw-6679	223	7	because	because	SCONJ
taxlaw-6679	223	8	they	they	PRON
taxlaw-6679	223	9	potentially	potentially	ADV
taxlaw-6679	223	10	add	add	VERB
taxlaw-6679	223	11	complexity	complexity	NOUN
taxlaw-6679	223	12	to	to	ADP
taxlaw-6679	223	13	the	the	DET
taxlaw-6679	223	14	state	state	NOUN
taxlaw-6679	223	15	tax	tax	NOUN
taxlaw-6679	223	16	system	system	NOUN
taxlaw-6679	223	17	,	,	PUNCT
taxlaw-6679	223	18	but	but	CCONJ
taxlaw-6679	223	19	also	also	ADV
taxlaw-6679	223	20	because	because	SCONJ
taxlaw-6679	223	21	they	they	PRON
taxlaw-6679	223	22	take	take	VERB
taxlaw-6679	223	23	place	place	NOUN
taxlaw-6679	223	24	in	in	ADP
taxlaw-6679	223	25	a	a	DET
taxlaw-6679	223	26	context	context	NOUN
taxlaw-6679	223	27	that	that	PRON
taxlaw-6679	223	28	is	be	AUX
taxlaw-6679	223	29	highly	highly	ADV
taxlaw-6679	223	30	likely	likely	ADJ
taxlaw-6679	223	31	to	to	PART
taxlaw-6679	223	32	distort	distort	VERB
taxlaw-6679	223	33	decision	decision	NOUN
taxlaw-6679	223	34	-	-	PUNCT
taxlaw-6679	223	35	making	making	NOUN
taxlaw-6679	223	36	.	.	PUNCT
taxlaw-6679	224	1	once	once	ADV
taxlaw-6679	224	2	a	a	DET
taxlaw-6679	224	3	state	state	NOUN
taxlaw-6679	224	4	has	have	AUX
taxlaw-6679	224	5	decided	decide	VERB
taxlaw-6679	224	6	to	to	PART
taxlaw-6679	224	7	peg	peg	VERB
taxlaw-6679	224	8	its	its	PRON
taxlaw-6679	224	9	income	income	NOUN
taxlaw-6679	224	10	tax	tax	NOUN
taxlaw-6679	224	11	to	to	ADP
taxlaw-6679	224	12	a	a	DET
taxlaw-6679	224	13	particular	particular	ADJ
taxlaw-6679	224	14	line	line	NOUN
taxlaw-6679	224	15	on	on	ADP
taxlaw-6679	224	16	the	the	DET
taxlaw-6679	224	17	federal	federal	ADJ
taxlaw-6679	224	18	return	return	NOUN
taxlaw-6679	224	19	,	,	PUNCT
taxlaw-6679	224	20	any	any	DET
taxlaw-6679	224	21	decisions	decision	NOUN
taxlaw-6679	224	22	to	to	PART
taxlaw-6679	224	23	deviate	deviate	VERB
taxlaw-6679	224	24	from	from	ADP
taxlaw-6679	224	25	that	that	DET
taxlaw-6679	224	26	starting	starting	NOUN
taxlaw-6679	224	27	point	point	NOUN
taxlaw-6679	224	28	are	be	AUX
taxlaw-6679	224	29	framed	frame	VERB
taxlaw-6679	224	30	accordingly	accordingly	ADV
taxlaw-6679	224	31	.	.	PUNCT
taxlaw-6679	225	1	take	take	VERB
taxlaw-6679	225	2	,	,	PUNCT
taxlaw-6679	225	3	for	for	ADP
taxlaw-6679	225	4	example	example	NOUN
taxlaw-6679	225	5	,	,	PUNCT
taxlaw-6679	225	6	a	a	DET
taxlaw-6679	225	7	state	state	NOUN
taxlaw-6679	225	8	that	that	PRON
taxlaw-6679	225	9	chose	choose	VERB
taxlaw-6679	225	10	to	to	PART
taxlaw-6679	225	11	conform	conform	VERB
taxlaw-6679	225	12	to	to	ADP
taxlaw-6679	225	13	federal	federal	ADJ
taxlaw-6679	225	14	taxable	taxable	ADJ
taxlaw-6679	225	15	income	income	NOUN
taxlaw-6679	225	16	,	,	PUNCT
taxlaw-6679	225	17	a	a	DET
taxlaw-6679	225	18	starting	starting	NOUN
taxlaw-6679	225	19	point	point	NOUN
taxlaw-6679	225	20	that	that	PRON
taxlaw-6679	225	21	incorporates	incorporate	VERB
taxlaw-6679	225	22	all	all	DET
taxlaw-6679	225	23	federal	federal	ADJ
taxlaw-6679	225	24	income	income	NOUN
taxlaw-6679	225	25	inclusions	inclusion	NOUN
taxlaw-6679	225	26	and	and	CCONJ
taxlaw-6679	225	27	exclusions	exclusion	NOUN
taxlaw-6679	225	28	,	,	PUNCT
taxlaw-6679	225	29	as	as	ADV
taxlaw-6679	225	30	well	well	ADV
taxlaw-6679	225	31	as	as	ADP
taxlaw-6679	225	32	the	the	DET
taxlaw-6679	225	33	standard	standard	ADJ
taxlaw-6679	225	34	and	and	CCONJ
taxlaw-6679	225	35	itemized	itemize	VERB
taxlaw-6679	225	36	deductions	deduction	NOUN
taxlaw-6679	225	37	.	.	PUNCT
taxlaw-6679	226	1	if	if	SCONJ
taxlaw-6679	226	2	congress	congress	PROPN
taxlaw-6679	226	3	passed	pass	VERB
taxlaw-6679	226	4	a	a	DET
taxlaw-6679	226	5	law	law	NOUN
taxlaw-6679	226	6	doubling	double	VERB
taxlaw-6679	226	7	the	the	DET
taxlaw-6679	226	8	standard	standard	ADJ
taxlaw-6679	226	9	deduction	deduction	NOUN
taxlaw-6679	226	10	after	after	ADP
taxlaw-6679	226	11	that	that	DET
taxlaw-6679	226	12	state	state	NOUN
taxlaw-6679	226	13	’s	’s	PART
taxlaw-6679	226	14	decision	decision	NOUN
taxlaw-6679	226	15	to	to	PART
taxlaw-6679	226	16	conform	conform	VERB
taxlaw-6679	226	17	to	to	ADP
taxlaw-6679	226	18	federal	federal	ADJ
taxlaw-6679	226	19	taxable	taxable	ADJ
taxlaw-6679	226	20	income	income	NOUN
taxlaw-6679	226	21	,	,	PUNCT
taxlaw-6679	226	22	the	the	DET
taxlaw-6679	226	23	state	state	NOUN
taxlaw-6679	226	24	would	would	AUX
taxlaw-6679	226	25	need	need	VERB
taxlaw-6679	226	26	to	to	PART
taxlaw-6679	226	27	decide	decide	VERB
taxlaw-6679	226	28	whether	whether	SCONJ
taxlaw-6679	226	29	to	to	PART
taxlaw-6679	226	30	conform	conform	VERB
taxlaw-6679	226	31	to	to	ADP
taxlaw-6679	226	32	that	that	DET
taxlaw-6679	226	33	decision	decision	NOUN
taxlaw-6679	226	34	and	and	CCONJ
taxlaw-6679	226	35	double	double	DET
taxlaw-6679	226	36	the	the	DET
taxlaw-6679	226	37	standard	standard	ADJ
taxlaw-6679	226	38	deduction	deduction	NOUN
taxlaw-6679	226	39	for	for	ADP
taxlaw-6679	226	40	state	state	NOUN
taxlaw-6679	226	41	tax	tax	NOUN
taxlaw-6679	226	42	purposes	purpose	NOUN
taxlaw-6679	226	43	,	,	PUNCT
taxlaw-6679	226	44	or	or	CCONJ
taxlaw-6679	226	45	whether	whether	SCONJ
taxlaw-6679	226	46	to	to	PART
taxlaw-6679	226	47	decouple	decouple	VERB
taxlaw-6679	226	48	and	and	CCONJ
taxlaw-6679	226	49	create	create	VERB
taxlaw-6679	226	50	a	a	DET
taxlaw-6679	226	51	state	state	NOUN
taxlaw-6679	226	52	add	add	VERB
taxlaw-6679	226	53	-	-	PUNCT
taxlaw-6679	226	54	back	back	NOUN
taxlaw-6679	226	55	to	to	PART
taxlaw-6679	226	56	offset	offset	VERB
taxlaw-6679	226	57	the	the	DET
taxlaw-6679	226	58	newly	newly	ADV
taxlaw-6679	226	59	increased	increase	VERB
taxlaw-6679	226	60	federal	federal	ADJ
taxlaw-6679	226	61	deduction	deduction	NOUN
taxlaw-6679	226	62	.	.	PUNCT
taxlaw-6679	227	1	in	in	ADP
taxlaw-6679	227	2	a	a	DET
taxlaw-6679	227	3	dynamic	dynamic	ADJ
taxlaw-6679	227	4	conformity	conformity	NOUN
taxlaw-6679	227	5	state	state	NOUN
taxlaw-6679	227	6	,	,	PUNCT
taxlaw-6679	227	7	where	where	SCONJ
taxlaw-6679	227	8	the	the	DET
taxlaw-6679	227	9	federal	federal	ADJ
taxlaw-6679	227	10	change	change	NOUN
taxlaw-6679	227	11	would	would	AUX
taxlaw-6679	227	12	automatically	automatically	ADV
taxlaw-6679	227	13	take	take	VERB
taxlaw-6679	227	14	effect	effect	NOUN
taxlaw-6679	227	15	,	,	PUNCT
taxlaw-6679	227	16	state	state	NOUN
taxlaw-6679	227	17	legislators	legislator	NOUN
taxlaw-6679	227	18	would	would	AUX
taxlaw-6679	227	19	be	be	AUX
taxlaw-6679	227	20	voting	vote	VERB
taxlaw-6679	227	21	on	on	ADP
taxlaw-6679	227	22	a	a	DET
taxlaw-6679	227	23	bill	bill	NOUN
taxlaw-6679	227	24	that	that	PRON
taxlaw-6679	227	25	could	could	AUX
taxlaw-6679	227	26	be	be	AUX
taxlaw-6679	227	27	characterized	characterize	VERB
taxlaw-6679	227	28	as	as	ADP
taxlaw-6679	227	29	increasing	increase	VERB
taxlaw-6679	227	30	taxes	taxis	NOUN
taxlaw-6679	227	31	because	because	SCONJ
taxlaw-6679	227	32	,	,	PUNCT
taxlaw-6679	227	33	if	if	SCONJ
taxlaw-6679	227	34	the	the	DET
taxlaw-6679	227	35	state	state	NOUN
taxlaw-6679	227	36	continued	continue	VERB
taxlaw-6679	227	37	to	to	PART
taxlaw-6679	227	38	conform	conform	VERB
taxlaw-6679	227	39	to	to	ADP
taxlaw-6679	227	40	the	the	DET
taxlaw-6679	227	41	federal	federal	ADJ
taxlaw-6679	227	42	standard	standard	PROPN
taxlaw-6679	227	43	deduction	deduction	NOUN
taxlaw-6679	227	44	,	,	PUNCT
taxlaw-6679	227	45	state	state	NOUN
taxlaw-6679	227	46	taxable	taxable	ADJ
taxlaw-6679	227	47	income	income	NOUN
taxlaw-6679	227	48	would	would	AUX
taxlaw-6679	227	49	be	be	AUX
taxlaw-6679	227	50	lower	low	ADJ
taxlaw-6679	227	51	than	than	ADP
taxlaw-6679	227	52	under	under	ADP
taxlaw-6679	227	53	a	a	DET
taxlaw-6679	227	54	system	system	NOUN
taxlaw-6679	227	55	where	where	SCONJ
taxlaw-6679	227	56	the	the	DET
taxlaw-6679	227	57	original	original	ADJ
taxlaw-6679	227	58	standard	standard	ADJ
taxlaw-6679	227	59	deduction	deduction	NOUN
taxlaw-6679	227	60	amount	amount	NOUN
taxlaw-6679	227	61	is	be	AUX
taxlaw-6679	227	62	retained.63	retained.63	NOUN
taxlaw-6679	227	63	in	in	ADP
taxlaw-6679	227	64	a	a	DET
taxlaw-6679	227	65	static	static	ADJ
taxlaw-6679	227	66	conformity	conformity	NOUN
taxlaw-6679	227	67	state	state	NOUN
taxlaw-6679	227	68	,	,	PUNCT
taxlaw-6679	227	69	the	the	DET
taxlaw-6679	227	70	dynamics	dynamic	NOUN
taxlaw-6679	227	71	may	may	AUX
taxlaw-6679	227	72	be	be	AUX
taxlaw-6679	227	73	reversed	reverse	VERB
taxlaw-6679	227	74	such	such	ADJ
taxlaw-6679	227	75	that	that	SCONJ
taxlaw-6679	227	76	updating	update	VERB
taxlaw-6679	227	77	state	state	NOUN
taxlaw-6679	227	78	law	law	NOUN
taxlaw-6679	227	79	to	to	PART
taxlaw-6679	227	80	reflect	reflect	VERB
taxlaw-6679	227	81	current	current	ADJ
taxlaw-6679	227	82	federal	federal	ADJ
taxlaw-6679	227	83	law	law	NOUN
taxlaw-6679	227	84	could	could	AUX
taxlaw-6679	227	85	be	be	AUX
taxlaw-6679	227	86	billed	bill	VERB
taxlaw-6679	227	87	as	as	ADP
taxlaw-6679	227	88	a	a	DET
taxlaw-6679	227	89	tax	tax	NOUN
taxlaw-6679	227	90	decrease	decrease	NOUN
taxlaw-6679	227	91	.	.	PUNCT
taxlaw-6679	228	1	the	the	DET
taxlaw-6679	228	2	end	end	NOUN
taxlaw-6679	228	3	result	result	NOUN
taxlaw-6679	228	4	may	may	AUX
taxlaw-6679	228	5	be	be	AUX
taxlaw-6679	228	6	that	that	PRON
taxlaw-6679	228	7	state	state	NOUN
taxlaw-6679	228	8	tax	tax	NOUN
taxlaw-6679	228	9	systems	system	NOUN
taxlaw-6679	228	10	are	be	AUX
taxlaw-6679	228	11	shaped	shape	VERB
taxlaw-6679	228	12	by	by	ADP
taxlaw-6679	228	13	distorted	distort	VERB
taxlaw-6679	228	14	legislative	legislative	ADJ
taxlaw-6679	228	15	decision	decision	NOUN
taxlaw-6679	228	16	-	-	PUNCT
taxlaw-6679	228	17	making	making	NOUN
taxlaw-6679	228	18	and	and	CCONJ
taxlaw-6679	228	19	become	become	VERB
taxlaw-6679	228	20	complicated	complicated	ADJ
taxlaw-6679	228	21	over	over	ADP
taxlaw-6679	228	22	time	time	NOUN
taxlaw-6679	228	23	due	due	ADP
taxlaw-6679	228	24	to	to	ADP
taxlaw-6679	228	25	the	the	DET
taxlaw-6679	228	26	need	need	NOUN
taxlaw-6679	228	27	to	to	PART
taxlaw-6679	228	28	respond	respond	VERB
taxlaw-6679	228	29	to	to	ADP
taxlaw-6679	228	30	federal	federal	ADJ
taxlaw-6679	228	31	changes	change	NOUN
taxlaw-6679	228	32	.	.	PUNCT
taxlaw-6679	229	1	b.	b.	PROPN
taxlaw-6679	230	1	pre	pre	ADJ
taxlaw-6679	230	2	-	-	ADJ
taxlaw-6679	230	3	tcja	tcja	ADJ
taxlaw-6679	230	4	evidence	evidence	NOUN
taxlaw-6679	230	5	of	of	ADP
taxlaw-6679	230	6	state	state	NOUN
taxlaw-6679	230	7	responses	response	NOUN
taxlaw-6679	230	8	to	to	ADP
taxlaw-6679	230	9	changes	change	NOUN
taxlaw-6679	230	10	in	in	ADP
taxlaw-6679	230	11	federal	federal	ADJ
taxlaw-6679	230	12	tax	tax	NOUN
taxlaw-6679	230	13	law	law	NOUN
taxlaw-6679	230	14	the	the	DET
taxlaw-6679	230	15	fact	fact	NOUN
taxlaw-6679	230	16	that	that	SCONJ
taxlaw-6679	230	17	state	state	NOUN
taxlaw-6679	230	18	tax	tax	NOUN
taxlaw-6679	230	19	conformity	conformity	NOUN
taxlaw-6679	230	20	allows	allow	VERB
taxlaw-6679	230	21	changes	change	NOUN
taxlaw-6679	230	22	in	in	ADP
taxlaw-6679	230	23	federal	federal	ADJ
taxlaw-6679	230	24	law	law	NOUN
taxlaw-6679	230	25	to	to	PART
taxlaw-6679	230	26	directly	directly	ADV
taxlaw-6679	230	27	impact	impact	VERB
taxlaw-6679	230	28	state	state	NOUN
taxlaw-6679	230	29	revenue	revenue	NOUN
taxlaw-6679	230	30	raises	raise	VERB
taxlaw-6679	230	31	the	the	DET
taxlaw-6679	230	32	issue	issue	NOUN
taxlaw-6679	230	33	of	of	ADP
taxlaw-6679	230	34	how	how	SCONJ
taxlaw-6679	230	35	states	state	NOUN
taxlaw-6679	230	36	respond	respond	VERB
taxlaw-6679	230	37	in	in	ADP
taxlaw-6679	230	38	practice	practice	NOUN
taxlaw-6679	230	39	to	to	ADP
taxlaw-6679	230	40	such	such	ADJ
taxlaw-6679	230	41	revenue	revenue	NOUN
taxlaw-6679	230	42	shocks	shock	NOUN
taxlaw-6679	230	43	.	.	PUNCT
taxlaw-6679	231	1	this	this	DET
taxlaw-6679	231	2	subpart	subpart	NOUN
taxlaw-6679	231	3	62	62	NUM
taxlaw-6679	231	4	s.c	s.c	PROPN
taxlaw-6679	231	5	.	.	PROPN
taxlaw-6679	231	6	dep’t	dep’t	NOUN
taxlaw-6679	231	7	revenue	revenue	NOUN
taxlaw-6679	231	8	,	,	PUNCT
taxlaw-6679	231	9	the	the	DET
taxlaw-6679	231	10	tax	tax	NOUN
taxlaw-6679	231	11	cuts	cut	NOUN
taxlaw-6679	231	12	and	and	CCONJ
taxlaw-6679	231	13	jobs	job	NOUN
taxlaw-6679	231	14	act	act	NOUN
taxlaw-6679	231	15	(	(	PUNCT
taxlaw-6679	231	16	tcja	tcja	PROPN
taxlaw-6679	231	17	):	):	PUNCT
taxlaw-6679	231	18	federal	federal	ADJ
taxlaw-6679	231	19	tax	tax	NOUN
taxlaw-6679	231	20	reform	reform	NOUN
taxlaw-6679	231	21	and	and	CCONJ
taxlaw-6679	231	22	the	the	DET
taxlaw-6679	231	23	effects	effect	NOUN
taxlaw-6679	231	24	on	on	ADP
taxlaw-6679	231	25	south	south	PROPN
taxlaw-6679	231	26	carolina	carolina	PROPN
taxlaw-6679	231	27	9	9	NUM
taxlaw-6679	231	28	(	(	PUNCT
taxlaw-6679	231	29	2018	2018	NUM
taxlaw-6679	231	30	)	)	PUNCT
taxlaw-6679	231	31	,	,	PUNCT
taxlaw-6679	231	32	https://www.scstatehouse.gov/committeeinfo/ways&meansincometaxsubcommittee/sc%20dor%20tax%20co	https://www.scstatehouse.gov/committeeinfo/ways&meansincometaxsubcommittee/sc%20dor%20tax%20co	PROPN
taxlaw-6679	231	33	nformity%20presentation%20to%20the%20wm%20committee.pdf	nformity%20presentation%20to%20the%20wm%20committee.pdf	PROPN
taxlaw-6679	231	34	;	;	PUNCT
taxlaw-6679	231	35	state	state	NOUN
taxlaw-6679	231	36	of	of	ADP
taxlaw-6679	231	37	south	south	PROPN
taxlaw-6679	231	38	carolina	carolina	PROPN
taxlaw-6679	231	39	,	,	PUNCT
taxlaw-6679	231	40	department	department	PROPN
taxlaw-6679	231	41	of	of	ADP
taxlaw-6679	231	42	revenue	revenue	NOUN
taxlaw-6679	231	43	,	,	PUNCT
taxlaw-6679	231	44	2018	2018	NUM
taxlaw-6679	231	45	individual	individual	ADJ
taxlaw-6679	231	46	income	income	NOUN
taxlaw-6679	231	47	tax	tax	NOUN
taxlaw-6679	231	48	return	return	NOUN
taxlaw-6679	231	49	.	.	PUNCT
taxlaw-6679	232	1	63	63	NUM
taxlaw-6679	232	2	see	see	VERB
taxlaw-6679	232	3	mason	mason	PROPN
taxlaw-6679	232	4	,	,	PUNCT
taxlaw-6679	232	5	supra	supra	PROPN
taxlaw-6679	232	6	note	note	PROPN
taxlaw-6679	232	7	4	4	NUM
taxlaw-6679	232	8	,	,	PUNCT
taxlaw-6679	232	9	at	at	ADP
taxlaw-6679	232	10	1327	1327	NUM
taxlaw-6679	232	11	.	.	PUNCT
taxlaw-6679	233	1	[	[	X
taxlaw-6679	233	2	vol.11:1	vol.11:1	NOUN
taxlaw-6679	233	3	columbia	columbia	PROPN
taxlaw-6679	233	4	journal	journal	PROPN
taxlaw-6679	233	5	of	of	ADP
taxlaw-6679	233	6	tax	tax	NOUN
taxlaw-6679	233	7	law	law	NOUN
taxlaw-6679	233	8	70	70	NUM
taxlaw-6679	233	9	reviews	review	VERB
taxlaw-6679	233	10	the	the	DET
taxlaw-6679	233	11	existing	exist	VERB
taxlaw-6679	233	12	empirical	empirical	ADJ
taxlaw-6679	233	13	literature	literature	NOUN
taxlaw-6679	233	14	on	on	ADP
taxlaw-6679	233	15	this	this	DET
taxlaw-6679	233	16	issue	issue	NOUN
taxlaw-6679	233	17	,	,	PUNCT
taxlaw-6679	233	18	which	which	PRON
taxlaw-6679	233	19	is	be	AUX
taxlaw-6679	233	20	based	base	VERB
taxlaw-6679	233	21	primarily	primarily	ADV
taxlaw-6679	233	22	on	on	ADP
taxlaw-6679	233	23	state	state	NOUN
taxlaw-6679	233	24	reactions	reaction	NOUN
taxlaw-6679	233	25	to	to	ADP
taxlaw-6679	233	26	the	the	DET
taxlaw-6679	233	27	tax	tax	NOUN
taxlaw-6679	233	28	reform	reform	NOUN
taxlaw-6679	233	29	act	act	NOUN
taxlaw-6679	233	30	of	of	ADP
taxlaw-6679	233	31	1986	1986	NUM
taxlaw-6679	233	32	(	(	PUNCT
taxlaw-6679	233	33	“	"	PUNCT
taxlaw-6679	233	34	tra	tra	X
taxlaw-6679	233	35	‘	'	PUNCT
taxlaw-6679	233	36	86	86	NUM
taxlaw-6679	233	37	”	"	PUNCT
taxlaw-6679	233	38	)	)	PUNCT
taxlaw-6679	233	39	,	,	PUNCT
taxlaw-6679	233	40	the	the	DET
taxlaw-6679	233	41	only	only	ADJ
taxlaw-6679	233	42	large	large	ADJ
taxlaw-6679	233	43	-	-	PUNCT
taxlaw-6679	233	44	scale	scale	NOUN
taxlaw-6679	233	45	revision	revision	NOUN
taxlaw-6679	233	46	of	of	ADP
taxlaw-6679	233	47	the	the	DET
taxlaw-6679	233	48	federal	federal	ADJ
taxlaw-6679	233	49	income	income	NOUN
taxlaw-6679	233	50	tax	tax	PROPN
taxlaw-6679	233	51	code	code	NOUN
taxlaw-6679	233	52	to	to	PART
taxlaw-6679	233	53	occur	occur	VERB
taxlaw-6679	233	54	between	between	ADP
taxlaw-6679	233	55	world	world	PROPN
taxlaw-6679	233	56	war	war	PROPN
taxlaw-6679	233	57	ii	ii	PROPN
taxlaw-6679	233	58	and	and	CCONJ
taxlaw-6679	233	59	the	the	DET
taxlaw-6679	233	60	tcja	tcja	NOUN
taxlaw-6679	233	61	.	.	PUNCT
taxlaw-6679	233	62	described	describe	VERB
taxlaw-6679	233	63	at	at	ADP
taxlaw-6679	233	64	the	the	DET
taxlaw-6679	233	65	time	time	NOUN
taxlaw-6679	233	66	as	as	ADP
taxlaw-6679	233	67	a	a	DET
taxlaw-6679	233	68	“	"	PUNCT
taxlaw-6679	233	69	sweeping	sweeping	ADJ
taxlaw-6679	233	70	change,”64	change,”64	NOUN
taxlaw-6679	233	71	tra	tra	NOUN
taxlaw-6679	233	72	’	'	PUNCT
taxlaw-6679	233	73	86	86	NUM
taxlaw-6679	233	74	broadened	broaden	VERB
taxlaw-6679	233	75	the	the	DET
taxlaw-6679	233	76	federal	federal	ADJ
taxlaw-6679	233	77	income	income	NOUN
taxlaw-6679	233	78	tax	tax	NOUN
taxlaw-6679	233	79	base	base	NOUN
taxlaw-6679	233	80	,	,	PUNCT
taxlaw-6679	233	81	lowered	lower	VERB
taxlaw-6679	233	82	federal	federal	ADJ
taxlaw-6679	233	83	rates	rate	NOUN
taxlaw-6679	233	84	,	,	PUNCT
taxlaw-6679	233	85	and	and	CCONJ
taxlaw-6679	233	86	enjoyed	enjoy	VERB
taxlaw-6679	233	87	significant	significant	ADJ
taxlaw-6679	233	88	bi	bi	ADJ
taxlaw-6679	233	89	-	-	ADJ
taxlaw-6679	233	90	partisan	partisan	ADJ
taxlaw-6679	233	91	support.65	support.65	NOUN
taxlaw-6679	233	92	similar	similar	ADJ
taxlaw-6679	233	93	to	to	ADP
taxlaw-6679	233	94	our	our	PRON
taxlaw-6679	233	95	current	current	ADJ
taxlaw-6679	233	96	situation	situation	NOUN
taxlaw-6679	233	97	,	,	PUNCT
taxlaw-6679	233	98	at	at	ADP
taxlaw-6679	233	99	the	the	DET
taxlaw-6679	233	100	time	time	NOUN
taxlaw-6679	233	101	tra	tra	NOUN
taxlaw-6679	233	102	’	'	PUNCT
taxlaw-6679	233	103	86	86	NUM
taxlaw-6679	233	104	was	be	AUX
taxlaw-6679	233	105	passed	pass	VERB
taxlaw-6679	233	106	,	,	PUNCT
taxlaw-6679	233	107	forty	forty	NUM
taxlaw-6679	233	108	states	state	NOUN
taxlaw-6679	233	109	had	have	VERB
taxlaw-6679	233	110	broad	broad	ADV
taxlaw-6679	233	111	-	-	PUNCT
taxlaw-6679	233	112	based	base	VERB
taxlaw-6679	233	113	income	income	NOUN
taxlaw-6679	233	114	taxes	taxis	NOUN
taxlaw-6679	233	115	,	,	PUNCT
taxlaw-6679	233	116	thirty	thirty	NUM
taxlaw-6679	233	117	of	of	ADP
taxlaw-6679	233	118	which	which	PRON
taxlaw-6679	233	119	formally	formally	ADV
taxlaw-6679	233	120	conformed	conform	VERB
taxlaw-6679	233	121	to	to	ADP
taxlaw-6679	233	122	the	the	DET
taxlaw-6679	233	123	federal	federal	ADJ
taxlaw-6679	233	124	income	income	NOUN
taxlaw-6679	233	125	tax	tax	NOUN
taxlaw-6679	233	126	.	.	PUNCT
taxlaw-6679	234	1	of	of	ADP
taxlaw-6679	234	2	the	the	DET
taxlaw-6679	234	3	thirty	thirty	NUM
taxlaw-6679	234	4	states	state	NOUN
taxlaw-6679	234	5	with	with	ADP
taxlaw-6679	234	6	formal	formal	ADJ
taxlaw-6679	234	7	conformity	conformity	NOUN
taxlaw-6679	234	8	,	,	PUNCT
taxlaw-6679	234	9	they	they	PRON
taxlaw-6679	234	10	were	be	AUX
taxlaw-6679	234	11	evenly	evenly	ADV
taxlaw-6679	234	12	split	split	VERB
taxlaw-6679	234	13	between	between	ADP
taxlaw-6679	234	14	dynamic	dynamic	ADJ
taxlaw-6679	234	15	and	and	CCONJ
taxlaw-6679	234	16	static	static	ADJ
taxlaw-6679	234	17	conformity.66	conformity.66	NOUN
taxlaw-6679	234	18	because	because	SCONJ
taxlaw-6679	234	19	states	state	NOUN
taxlaw-6679	234	20	overwhelmingly	overwhelmingly	ADV
taxlaw-6679	234	21	conform	conform	VERB
taxlaw-6679	234	22	only	only	ADV
taxlaw-6679	234	23	to	to	ADP
taxlaw-6679	234	24	the	the	DET
taxlaw-6679	234	25	federal	federal	ADJ
taxlaw-6679	234	26	tax	tax	NOUN
taxlaw-6679	234	27	base	base	NOUN
taxlaw-6679	234	28	,	,	PUNCT
taxlaw-6679	234	29	but	but	CCONJ
taxlaw-6679	234	30	not	not	PART
taxlaw-6679	234	31	to	to	ADP
taxlaw-6679	234	32	its	its	PRON
taxlaw-6679	234	33	rates	rate	NOUN
taxlaw-6679	234	34	,	,	PUNCT
taxlaw-6679	234	35	states	state	VERB
taxlaw-6679	234	36	conforming	conform	VERB
taxlaw-6679	234	37	to	to	ADP
taxlaw-6679	234	38	tra	tra	NOUN
taxlaw-6679	234	39	’	'	PUNCT
taxlaw-6679	234	40	86	86	NUM
taxlaw-6679	234	41	were	be	AUX
taxlaw-6679	234	42	expected	expect	VERB
taxlaw-6679	234	43	to	to	PART
taxlaw-6679	234	44	receive	receive	VERB
taxlaw-6679	234	45	increased	increase	VERB
taxlaw-6679	234	46	revenue	revenue	NOUN
taxlaw-6679	234	47	as	as	ADP
taxlaw-6679	234	48	a	a	DET
taxlaw-6679	234	49	result.67	result.67	NOUN
taxlaw-6679	234	50	1	1	NUM
taxlaw-6679	234	51	.	.	PUNCT
taxlaw-6679	235	1	state	state	NOUN
taxlaw-6679	235	2	decisions	decision	NOUN
taxlaw-6679	235	3	to	to	PART
taxlaw-6679	235	4	conform	conform	VERB
taxlaw-6679	235	5	or	or	CCONJ
taxlaw-6679	235	6	decouple	decouple	VERB
taxlaw-6679	235	7	in	in	ADP
taxlaw-6679	235	8	examining	examine	VERB
taxlaw-6679	235	9	how	how	SCONJ
taxlaw-6679	235	10	conforming	conforming	ADJ
taxlaw-6679	235	11	states	state	NOUN
taxlaw-6679	235	12	respond	respond	VERB
taxlaw-6679	235	13	to	to	ADP
taxlaw-6679	235	14	federal	federal	ADJ
taxlaw-6679	235	15	tax	tax	NOUN
taxlaw-6679	235	16	changes	change	NOUN
taxlaw-6679	235	17	,	,	PUNCT
taxlaw-6679	235	18	there	there	PRON
taxlaw-6679	235	19	tend	tend	VERB
taxlaw-6679	235	20	to	to	PART
taxlaw-6679	235	21	be	be	AUX
taxlaw-6679	235	22	two	two	NUM
taxlaw-6679	235	23	distinct	distinct	ADJ
taxlaw-6679	235	24	but	but	CCONJ
taxlaw-6679	235	25	related	related	ADJ
taxlaw-6679	235	26	issues	issue	NOUN
taxlaw-6679	235	27	:	:	PUNCT
taxlaw-6679	236	1	whether	whether	SCONJ
taxlaw-6679	236	2	and	and	CCONJ
taxlaw-6679	236	3	to	to	ADP
taxlaw-6679	236	4	what	what	DET
taxlaw-6679	236	5	extent	extent	NOUN
taxlaw-6679	236	6	the	the	DET
taxlaw-6679	236	7	state	state	NOUN
taxlaw-6679	236	8	updates	update	VERB
taxlaw-6679	236	9	its	its	PRON
taxlaw-6679	236	10	statutes	statute	NOUN
taxlaw-6679	236	11	to	to	PART
taxlaw-6679	236	12	reflect	reflect	VERB
taxlaw-6679	236	13	the	the	DET
taxlaw-6679	236	14	current	current	ADJ
taxlaw-6679	236	15	version	version	NOUN
taxlaw-6679	236	16	of	of	ADP
taxlaw-6679	236	17	federal	federal	ADJ
taxlaw-6679	236	18	tax	tax	NOUN
taxlaw-6679	236	19	law	law	NOUN
taxlaw-6679	236	20	and	and	CCONJ
taxlaw-6679	236	21	whether	whether	SCONJ
taxlaw-6679	236	22	the	the	DET
taxlaw-6679	236	23	state	state	NOUN
taxlaw-6679	236	24	attempts	attempt	VERB
taxlaw-6679	236	25	to	to	PART
taxlaw-6679	236	26	neutralize	neutralize	VERB
taxlaw-6679	236	27	any	any	DET
taxlaw-6679	236	28	revenue	revenue	NOUN
taxlaw-6679	236	29	changes	change	NOUN
taxlaw-6679	236	30	that	that	PRON
taxlaw-6679	236	31	might	might	AUX
taxlaw-6679	236	32	result	result	VERB
taxlaw-6679	236	33	from	from	ADP
taxlaw-6679	236	34	a	a	DET
taxlaw-6679	236	35	decision	decision	NOUN
taxlaw-6679	236	36	to	to	PART
taxlaw-6679	236	37	conform	conform	VERB
taxlaw-6679	236	38	to	to	ADP
taxlaw-6679	236	39	federal	federal	ADJ
taxlaw-6679	236	40	changes	change	NOUN
taxlaw-6679	236	41	.	.	PUNCT
taxlaw-6679	237	1	this	this	DET
taxlaw-6679	237	2	section	section	NOUN
taxlaw-6679	237	3	examines	examine	VERB
taxlaw-6679	237	4	pre	pre	ADJ
taxlaw-6679	237	5	-	-	ADJ
taxlaw-6679	237	6	tcja	tcja	ADJ
taxlaw-6679	237	7	evidence	evidence	NOUN
taxlaw-6679	237	8	regarding	regard	VERB
taxlaw-6679	237	9	the	the	DET
taxlaw-6679	237	10	first	first	ADJ
taxlaw-6679	237	11	issue	issue	NOUN
taxlaw-6679	237	12	.	.	PUNCT
taxlaw-6679	238	1	available	available	ADJ
taxlaw-6679	238	2	evidence	evidence	NOUN
taxlaw-6679	238	3	shows	show	VERB
taxlaw-6679	238	4	that	that	SCONJ
taxlaw-6679	238	5	states	state	NOUN
taxlaw-6679	238	6	always	always	ADV
taxlaw-6679	238	7	update	update	VERB
taxlaw-6679	238	8	their	their	PRON
taxlaw-6679	238	9	statutes	statute	NOUN
taxlaw-6679	238	10	to	to	PART
taxlaw-6679	238	11	reference	reference	VERB
taxlaw-6679	238	12	the	the	DET
taxlaw-6679	238	13	current	current	ADJ
taxlaw-6679	238	14	version	version	NOUN
taxlaw-6679	238	15	of	of	ADP
taxlaw-6679	238	16	the	the	DET
taxlaw-6679	238	17	federal	federal	ADJ
taxlaw-6679	238	18	tax	tax	NOUN
taxlaw-6679	238	19	code	code	NOUN
taxlaw-6679	238	20	,	,	PUNCT
taxlaw-6679	238	21	but	but	CCONJ
taxlaw-6679	238	22	they	they	PRON
taxlaw-6679	238	23	occasionally	occasionally	ADV
taxlaw-6679	238	24	choose	choose	VERB
taxlaw-6679	238	25	to	to	PART
taxlaw-6679	238	26	decouple	decouple	VERB
taxlaw-6679	238	27	from	from	ADP
taxlaw-6679	238	28	specific	specific	ADJ
taxlaw-6679	238	29	,	,	PUNCT
taxlaw-6679	238	30	discrete	discrete	ADJ
taxlaw-6679	238	31	provisions	provision	NOUN
taxlaw-6679	238	32	in	in	ADP
taxlaw-6679	238	33	the	the	DET
taxlaw-6679	238	34	code	code	NOUN
taxlaw-6679	238	35	.	.	PUNCT
taxlaw-6679	239	1	following	follow	VERB
taxlaw-6679	239	2	passage	passage	NOUN
taxlaw-6679	239	3	of	of	ADP
taxlaw-6679	239	4	tra	tra	NOUN
taxlaw-6679	239	5	’	'	PUNCT
taxlaw-6679	239	6	86	86	NUM
taxlaw-6679	239	7	,	,	PUNCT
taxlaw-6679	239	8	states	state	NOUN
taxlaw-6679	239	9	uniformly	uniformly	ADV
taxlaw-6679	239	10	chose	choose	VERB
taxlaw-6679	239	11	to	to	PART
taxlaw-6679	239	12	update	update	VERB
taxlaw-6679	239	13	their	their	PRON
taxlaw-6679	239	14	state	state	NOUN
taxlaw-6679	239	15	tax	tax	NOUN
taxlaw-6679	239	16	code	code	NOUN
taxlaw-6679	239	17	to	to	PART
taxlaw-6679	239	18	incorporate	incorporate	VERB
taxlaw-6679	239	19	the	the	DET
taxlaw-6679	239	20	revised	revise	VERB
taxlaw-6679	239	21	version	version	NOUN
taxlaw-6679	239	22	of	of	ADP
taxlaw-6679	239	23	the	the	DET
taxlaw-6679	239	24	federal	federal	ADJ
taxlaw-6679	239	25	tax	tax	PROPN
taxlaw-6679	239	26	code	code	PROPN
taxlaw-6679	239	27	,	,	PUNCT
taxlaw-6679	239	28	irrespective	irrespective	ADV
taxlaw-6679	239	29	of	of	ADP
taxlaw-6679	239	30	whether	whether	SCONJ
taxlaw-6679	239	31	they	they	PRON
taxlaw-6679	239	32	were	be	AUX
taxlaw-6679	239	33	static	static	ADJ
taxlaw-6679	239	34	or	or	CCONJ
taxlaw-6679	239	35	dynamic	dynamic	ADJ
taxlaw-6679	239	36	conformity	conformity	NOUN
taxlaw-6679	239	37	states	state	NOUN
taxlaw-6679	239	38	.	.	PUNCT
taxlaw-6679	240	1	thirty	thirty	NUM
taxlaw-6679	240	2	-	-	PUNCT
taxlaw-6679	240	3	nine	nine	NUM
taxlaw-6679	240	4	of	of	ADP
taxlaw-6679	240	5	forty	forty	NUM
taxlaw-6679	240	6	states	state	NOUN
taxlaw-6679	240	7	were	be	AUX
taxlaw-6679	240	8	in	in	ADP
taxlaw-6679	240	9	conformity	conformity	NOUN
taxlaw-6679	240	10	with	with	ADP
taxlaw-6679	240	11	tra	tra	PROPN
taxlaw-6679	240	12	‘	'	PUNCT
taxlaw-6679	240	13	86	86	NUM
taxlaw-6679	240	14	in	in	ADP
taxlaw-6679	240	15	the	the	DET
taxlaw-6679	240	16	first	first	ADJ
taxlaw-6679	240	17	year	year	NOUN
taxlaw-6679	240	18	the	the	DET
taxlaw-6679	240	19	federal	federal	ADJ
taxlaw-6679	240	20	changes	change	NOUN
taxlaw-6679	240	21	were	be	AUX
taxlaw-6679	240	22	effective.68	effective.68	NOUN
taxlaw-6679	240	23	the	the	DET
taxlaw-6679	240	24	one	one	NUM
taxlaw-6679	240	25	outlier	outlier	NOUN
taxlaw-6679	240	26	was	be	AUX
taxlaw-6679	240	27	merely	merely	ADV
taxlaw-6679	240	28	delayed	delay	VERB
taxlaw-6679	240	29	a	a	DET
taxlaw-6679	240	30	year	year	NOUN
taxlaw-6679	240	31	because	because	SCONJ
taxlaw-6679	240	32	of	of	ADP
taxlaw-6679	240	33	its	its	PRON
taxlaw-6679	240	34	legislative	legislative	ADJ
taxlaw-6679	240	35	calendar.69	calendar.69	NOUN
taxlaw-6679	240	36	two	two	NUM
taxlaw-6679	240	37	states	state	NOUN
taxlaw-6679	240	38	,	,	PUNCT
taxlaw-6679	240	39	minnesota	minnesota	PROPN
taxlaw-6679	240	40	and	and	CCONJ
taxlaw-6679	240	41	colorado	colorado	PROPN
taxlaw-6679	240	42	,	,	PUNCT
taxlaw-6679	240	43	were	be	AUX
taxlaw-6679	240	44	prompted	prompt	VERB
taxlaw-6679	240	45	by	by	ADP
taxlaw-6679	240	46	tra	tra	NOUN
taxlaw-6679	240	47	’	'	PUNCT
taxlaw-6679	240	48	86	86	NUM
taxlaw-6679	240	49	to	to	PART
taxlaw-6679	240	50	increase	increase	VERB
taxlaw-6679	240	51	their	their	PRON
taxlaw-6679	240	52	state	state	NOUN
taxlaw-6679	240	53	tax	tax	NOUN
taxlaw-6679	240	54	conformity	conformity	NOUN
taxlaw-6679	240	55	and	and	CCONJ
taxlaw-6679	240	56	moved	move	VERB
taxlaw-6679	240	57	from	from	ADP
taxlaw-6679	240	58	light	light	NOUN
taxlaw-6679	240	59	to	to	PART
taxlaw-6679	240	60	tight	tight	VERB
taxlaw-6679	240	61	conformity.70	conformity.70	NOUN
taxlaw-6679	240	62	while	while	SCONJ
taxlaw-6679	240	63	states	state	NOUN
taxlaw-6679	240	64	have	have	AUX
taxlaw-6679	240	65	always	always	ADV
taxlaw-6679	240	66	updated	update	VERB
taxlaw-6679	240	67	their	their	PRON
taxlaw-6679	240	68	cross	cross	NOUN
taxlaw-6679	240	69	references	reference	NOUN
taxlaw-6679	240	70	to	to	ADP
taxlaw-6679	240	71	the	the	DET
taxlaw-6679	240	72	current	current	ADJ
taxlaw-6679	240	73	version	version	NOUN
taxlaw-6679	240	74	of	of	ADP
taxlaw-6679	240	75	the	the	DET
taxlaw-6679	240	76	federal	federal	ADJ
taxlaw-6679	240	77	tax	tax	NOUN
taxlaw-6679	240	78	code	code	PROPN
taxlaw-6679	240	79	,	,	PUNCT
taxlaw-6679	240	80	they	they	PRON
taxlaw-6679	240	81	often	often	ADV
taxlaw-6679	240	82	reject	reject	VERB
taxlaw-6679	240	83	(	(	PUNCT
taxlaw-6679	240	84	or	or	CCONJ
taxlaw-6679	240	85	decouple	decouple	VERB
taxlaw-6679	240	86	from	from	ADP
taxlaw-6679	240	87	)	)	PUNCT
taxlaw-6679	240	88	specific	specific	ADJ
taxlaw-6679	240	89	provisions	provision	NOUN
taxlaw-6679	240	90	in	in	ADP
taxlaw-6679	240	91	the	the	DET
taxlaw-6679	240	92	federal	federal	PROPN
taxlaw-6679	240	93	code	code	PROPN
taxlaw-6679	240	94	.	.	PUNCT
taxlaw-6679	241	1	for	for	ADP
taxlaw-6679	241	2	example	example	NOUN
taxlaw-6679	241	3	,	,	PUNCT
taxlaw-6679	241	4	the	the	DET
taxlaw-6679	241	5	federal	federal	ADJ
taxlaw-6679	241	6	tax	tax	NOUN
taxlaw-6679	241	7	code	code	NOUN
taxlaw-6679	241	8	provides	provide	VERB
taxlaw-6679	241	9	favorable	favorable	ADJ
taxlaw-6679	241	10	tax	tax	NOUN
taxlaw-6679	241	11	treatment	treatment	NOUN
taxlaw-6679	241	12	to	to	ADP
taxlaw-6679	241	13	health	health	NOUN
taxlaw-6679	241	14	savings	saving	NOUN
taxlaw-6679	241	15	accounts	account	NOUN
taxlaw-6679	241	16	,	,	PUNCT
taxlaw-6679	241	17	but	but	CCONJ
taxlaw-6679	241	18	a	a	DET
taxlaw-6679	241	19	handful	handful	NOUN
taxlaw-6679	241	20	of	of	ADP
taxlaw-6679	241	21	64	64	NUM
taxlaw-6679	241	22	alan	alan	PROPN
taxlaw-6679	241	23	j.	j.	PROPN
taxlaw-6679	241	24	auerbach	auerbach	PROPN
taxlaw-6679	241	25	&	&	CCONJ
taxlaw-6679	241	26	joel	joel	PROPN
taxlaw-6679	241	27	slemrod	slemrod	PROPN
taxlaw-6679	241	28	,	,	PUNCT
taxlaw-6679	241	29	the	the	DET
taxlaw-6679	241	30	economic	economic	ADJ
taxlaw-6679	241	31	effects	effect	NOUN
taxlaw-6679	241	32	of	of	ADP
taxlaw-6679	241	33	the	the	DET
taxlaw-6679	241	34	tax	tax	NOUN
taxlaw-6679	241	35	reform	reform	NOUN
taxlaw-6679	241	36	act	act	NOUN
taxlaw-6679	241	37	of	of	ADP
taxlaw-6679	241	38	1986	1986	NUM
taxlaw-6679	241	39	,	,	PUNCT
taxlaw-6679	241	40	35	35	NUM
taxlaw-6679	241	41	j.	j.	PROPN
taxlaw-6679	241	42	econ	econ	PROPN
taxlaw-6679	241	43	.	.	PUNCT
taxlaw-6679	242	1	lit	lit	PROPN
taxlaw-6679	242	2	.	.	PUNCT
taxlaw-6679	243	1	589	589	NUM
taxlaw-6679	243	2	,	,	PUNCT
taxlaw-6679	243	3	589	589	NUM
taxlaw-6679	243	4	(	(	PUNCT
taxlaw-6679	243	5	1997	1997	NUM
taxlaw-6679	243	6	)	)	PUNCT
taxlaw-6679	243	7	.	.	PUNCT
taxlaw-6679	244	1	65	65	NUM
taxlaw-6679	244	2	see	see	VERB
taxlaw-6679	244	3	i	i	PRON
taxlaw-6679	244	4	d.	d.	PROPN
taxlaw-6679	244	5	at	at	ADP
taxlaw-6679	244	6	595	595	NUM
taxlaw-6679	244	7	.	.	PUNCT
taxlaw-6679	244	8	tra	tra	PROPN
taxlaw-6679	244	9	’	'	PUNCT
taxlaw-6679	244	10	86	86	NUM
taxlaw-6679	244	11	also	also	ADV
taxlaw-6679	244	12	made	make	VERB
taxlaw-6679	244	13	significant	significant	ADJ
taxlaw-6679	244	14	changes	change	NOUN
taxlaw-6679	244	15	to	to	ADP
taxlaw-6679	244	16	the	the	DET
taxlaw-6679	244	17	taxation	taxation	NOUN
taxlaw-6679	244	18	of	of	ADP
taxlaw-6679	244	19	capital	capital	NOUN
taxlaw-6679	244	20	gains	gain	NOUN
taxlaw-6679	244	21	.	.	PUNCT
taxlaw-6679	245	1	66	66	NUM
taxlaw-6679	245	2	gold	gold	NOUN
taxlaw-6679	245	3	,	,	PUNCT
taxlaw-6679	245	4	supra	supra	PROPN
taxlaw-6679	245	5	note	note	NOUN
taxlaw-6679	245	6	10	10	NUM
taxlaw-6679	245	7	,	,	PUNCT
taxlaw-6679	245	8	at	at	ADP
taxlaw-6679	245	9	431	431	NUM
taxlaw-6679	245	10	.	.	PUNCT
taxlaw-6679	246	1	67	67	NUM
taxlaw-6679	246	2	pomp	pomp	NOUN
taxlaw-6679	246	3	,	,	PUNCT
taxlaw-6679	246	4	supra	supra	PROPN
taxlaw-6679	246	5	note	note	PROPN
taxlaw-6679	246	6	18	18	NUM
taxlaw-6679	246	7	,	,	PUNCT
taxlaw-6679	246	8	at	at	ADP
taxlaw-6679	246	9	1195	1195	NUM
taxlaw-6679	246	10	.	.	PUNCT
taxlaw-6679	247	1	some	some	PRON
taxlaw-6679	247	2	have	have	AUX
taxlaw-6679	247	3	argued	argue	VERB
taxlaw-6679	247	4	that	that	SCONJ
taxlaw-6679	247	5	the	the	DET
taxlaw-6679	247	6	resulting	result	VERB
taxlaw-6679	247	7	revenue	revenue	NOUN
taxlaw-6679	247	8	increase	increase	NOUN
taxlaw-6679	247	9	should	should	AUX
taxlaw-6679	247	10	not	not	PART
taxlaw-6679	247	11	be	be	AUX
taxlaw-6679	247	12	considered	consider	VERB
taxlaw-6679	247	13	a	a	DET
taxlaw-6679	247	14	windfall	windfall	NOUN
taxlaw-6679	247	15	because	because	SCONJ
taxlaw-6679	247	16	the	the	DET
taxlaw-6679	247	17	federal	federal	ADJ
taxlaw-6679	247	18	government	government	NOUN
taxlaw-6679	247	19	had	have	AUX
taxlaw-6679	247	20	also	also	ADV
taxlaw-6679	247	21	transferred	transfer	VERB
taxlaw-6679	247	22	additional	additional	ADJ
taxlaw-6679	247	23	responsibilities	responsibility	NOUN
taxlaw-6679	247	24	to	to	ADP
taxlaw-6679	247	25	the	the	DET
taxlaw-6679	247	26	states	state	NOUN
taxlaw-6679	247	27	.	.	PUNCT
taxlaw-6679	248	1	i	i	PRON
taxlaw-6679	248	2	d.	d.	PROPN
taxlaw-6679	248	3	at	at	ADP
taxlaw-6679	248	4	1196	1196	NUM
taxlaw-6679	248	5	.	.	PUNCT
taxlaw-6679	249	1	68	68	NUM
taxlaw-6679	249	2	auxier	auxier	NOUN
taxlaw-6679	249	3	&	&	CCONJ
taxlaw-6679	249	4	sammartino	sammartino	PROPN
taxlaw-6679	249	5	,	,	PUNCT
taxlaw-6679	249	6	supra	supra	PROPN
taxlaw-6679	249	7	note	note	PROPN
taxlaw-6679	249	8	22	22	NUM
taxlaw-6679	249	9	,	,	PUNCT
taxlaw-6679	249	10	at	at	ADP
taxlaw-6679	249	11	4	4	NUM
taxlaw-6679	249	12	.	.	PUNCT
taxlaw-6679	250	1	see	see	VERB
taxlaw-6679	250	2	also	also	ADV
taxlaw-6679	250	3	walczak	walczak	ADJ
taxlaw-6679	250	4	,	,	PUNCT
taxlaw-6679	250	5	supra	supra	ADJ
taxlaw-6679	250	6	note	note	NOUN
taxlaw-6679	250	7	6	6	NUM
taxlaw-6679	250	8	,	,	PUNCT
taxlaw-6679	250	9	at	at	ADP
taxlaw-6679	250	10	7	7	NUM
taxlaw-6679	250	11	-	-	SYM
taxlaw-6679	250	12	9	9	NUM
taxlaw-6679	250	13	(	(	PUNCT
taxlaw-6679	250	14	providing	provide	VERB
taxlaw-6679	250	15	an	an	DET
taxlaw-6679	250	16	overview	overview	NOUN
taxlaw-6679	250	17	of	of	ADP
taxlaw-6679	250	18	states	state	NOUN
taxlaw-6679	250	19	’	'	PUNCT
taxlaw-6679	250	20	conformity	conformity	NOUN
taxlaw-6679	250	21	prior	prior	ADV
taxlaw-6679	250	22	to	to	ADP
taxlaw-6679	250	23	the	the	DET
taxlaw-6679	250	24	tcja	tcja	NOUN
taxlaw-6679	250	25	)	)	PUNCT
taxlaw-6679	250	26	.	.	PUNCT
taxlaw-6679	251	1	69	69	NUM
taxlaw-6679	251	2	auxier	auxier	NOUN
taxlaw-6679	251	3	&	&	CCONJ
taxlaw-6679	251	4	sammartino	sammartino	PROPN
taxlaw-6679	251	5	,	,	PUNCT
taxlaw-6679	251	6	supra	supra	PROPN
taxlaw-6679	251	7	note	note	PROPN
taxlaw-6679	251	8	22	22	NUM
taxlaw-6679	251	9	,	,	PUNCT
taxlaw-6679	251	10	at	at	ADP
taxlaw-6679	251	11	4	4	NUM
taxlaw-6679	251	12	.	.	X
taxlaw-6679	251	13	70	70	NUM
taxlaw-6679	252	1	i	i	PRON
taxlaw-6679	252	2	d.	d.	PROPN
taxlaw-6679	252	3	2019	2019	NUM
taxlaw-6679	252	4	]	]	PUNCT
taxlaw-6679	252	5	state	state	NOUN
taxlaw-6679	252	6	individual	individual	ADJ
taxlaw-6679	252	7	income	income	NOUN
taxlaw-6679	252	8	tax	tax	NOUN
taxlaw-6679	252	9	conformity	conformity	NOUN
taxlaw-6679	252	10	in	in	ADP
taxlaw-6679	252	11	practice	practice	NOUN
taxlaw-6679	252	12	:	:	PUNCT
taxlaw-6679	252	13	evidence	evidence	NOUN
taxlaw-6679	252	14	from	from	ADP
taxlaw-6679	252	15	the	the	DET
taxlaw-6679	252	16	tax	tax	NOUN
taxlaw-6679	252	17	cuts	cut	NOUN
taxlaw-6679	252	18	&	&	CCONJ
taxlaw-6679	252	19	jobs	job	NOUN
taxlaw-6679	252	20	act	act	VERB
taxlaw-6679	252	21	71	71	NUM
taxlaw-6679	252	22	states	state	NOUN
taxlaw-6679	252	23	have	have	AUX
taxlaw-6679	252	24	chosen	choose	VERB
taxlaw-6679	252	25	to	to	PART
taxlaw-6679	252	26	decouple	decouple	VERB
taxlaw-6679	252	27	from	from	ADP
taxlaw-6679	252	28	that	that	DET
taxlaw-6679	252	29	treatment	treatment	NOUN
taxlaw-6679	252	30	for	for	ADP
taxlaw-6679	252	31	state	state	NOUN
taxlaw-6679	252	32	tax	tax	NOUN
taxlaw-6679	252	33	purposes.71	purposes.71	NOUN
taxlaw-6679	253	1	yet	yet	ADV
taxlaw-6679	253	2	we	we	PRON
taxlaw-6679	253	3	know	know	VERB
taxlaw-6679	253	4	little	little	ADJ
taxlaw-6679	253	5	about	about	ADP
taxlaw-6679	253	6	what	what	PRON
taxlaw-6679	253	7	drives	drive	VERB
taxlaw-6679	253	8	these	these	DET
taxlaw-6679	253	9	state	state	NOUN
taxlaw-6679	253	10	decisions	decision	NOUN
taxlaw-6679	253	11	to	to	PART
taxlaw-6679	253	12	reject	reject	VERB
taxlaw-6679	253	13	specific	specific	ADJ
taxlaw-6679	253	14	items	item	NOUN
taxlaw-6679	253	15	in	in	ADP
taxlaw-6679	253	16	the	the	DET
taxlaw-6679	253	17	federal	federal	ADJ
taxlaw-6679	253	18	tax	tax	NOUN
taxlaw-6679	253	19	code	code	PROPN
taxlaw-6679	253	20	.	.	PUNCT
taxlaw-6679	254	1	the	the	DET
taxlaw-6679	254	2	existing	exist	VERB
taxlaw-6679	254	3	literature	literature	NOUN
taxlaw-6679	254	4	on	on	ADP
taxlaw-6679	254	5	legislative	legislative	ADJ
taxlaw-6679	254	6	decision	decision	NOUN
taxlaw-6679	254	7	-	-	PUNCT
taxlaw-6679	254	8	making	making	NOUN
taxlaw-6679	254	9	in	in	ADP
taxlaw-6679	254	10	this	this	DET
taxlaw-6679	254	11	context	context	NOUN
taxlaw-6679	254	12	is	be	AUX
taxlaw-6679	254	13	underdeveloped	underdeveloped	ADJ
taxlaw-6679	254	14	,	,	PUNCT
taxlaw-6679	254	15	and	and	CCONJ
taxlaw-6679	254	16	is	be	AUX
taxlaw-6679	254	17	limited	limit	VERB
taxlaw-6679	254	18	to	to	ADP
taxlaw-6679	254	19	studies	study	NOUN
taxlaw-6679	254	20	of	of	ADP
taxlaw-6679	254	21	state	state	NOUN
taxlaw-6679	254	22	corporate	corporate	ADJ
taxlaw-6679	254	23	tax	tax	NOUN
taxlaw-6679	254	24	provisions	provision	NOUN
taxlaw-6679	254	25	,	,	PUNCT
taxlaw-6679	254	26	not	not	PART
taxlaw-6679	254	27	those	those	PRON
taxlaw-6679	254	28	affecting	affect	VERB
taxlaw-6679	254	29	individual	individual	ADJ
taxlaw-6679	254	30	taxpayers.72	taxpayers.72	NOUN
taxlaw-6679	254	31	while	while	SCONJ
taxlaw-6679	254	32	it	it	PRON
taxlaw-6679	254	33	is	be	AUX
taxlaw-6679	254	34	perhaps	perhaps	ADV
taxlaw-6679	254	35	understandable	understandable	ADJ
taxlaw-6679	254	36	why	why	SCONJ
taxlaw-6679	254	37	studies	study	NOUN
taxlaw-6679	254	38	are	be	AUX
taxlaw-6679	254	39	limited	limit	VERB
taxlaw-6679	254	40	to	to	ADP
taxlaw-6679	254	41	state	state	VERB
taxlaw-6679	254	42	corporate	corporate	ADJ
taxlaw-6679	254	43	income	income	NOUN
taxlaw-6679	254	44	tax	tax	NOUN
taxlaw-6679	254	45	,	,	PUNCT
taxlaw-6679	254	46	those	those	DET
taxlaw-6679	254	47	studies	study	NOUN
taxlaw-6679	254	48	may	may	AUX
taxlaw-6679	254	49	be	be	AUX
taxlaw-6679	254	50	of	of	ADP
taxlaw-6679	254	51	limited	limited	ADJ
taxlaw-6679	254	52	utility	utility	NOUN
taxlaw-6679	254	53	in	in	ADP
taxlaw-6679	254	54	analyzing	analyze	VERB
taxlaw-6679	254	55	individual	individual	ADJ
taxlaw-6679	254	56	income	income	NOUN
taxlaw-6679	254	57	tax	tax	NOUN
taxlaw-6679	254	58	conformity	conformity	NOUN
taxlaw-6679	254	59	.	.	PUNCT
taxlaw-6679	255	1	after	after	ADV
taxlaw-6679	255	2	all	all	ADV
taxlaw-6679	255	3	,	,	PUNCT
taxlaw-6679	255	4	states	state	NOUN
taxlaw-6679	255	5	are	be	AUX
taxlaw-6679	255	6	likely	likely	ADJ
taxlaw-6679	255	7	to	to	PART
taxlaw-6679	255	8	compete	compete	VERB
taxlaw-6679	255	9	for	for	ADP
taxlaw-6679	255	10	corporate	corporate	ADJ
taxlaw-6679	255	11	taxpayers	taxpayer	NOUN
taxlaw-6679	255	12	on	on	ADP
taxlaw-6679	255	13	a	a	DET
taxlaw-6679	255	14	much	much	ADV
taxlaw-6679	255	15	different	different	ADJ
taxlaw-6679	255	16	basis	basis	NOUN
taxlaw-6679	255	17	than	than	SCONJ
taxlaw-6679	255	18	they	they	PRON
taxlaw-6679	255	19	do	do	VERB
taxlaw-6679	255	20	for	for	ADP
taxlaw-6679	255	21	individual	individual	ADJ
taxlaw-6679	255	22	taxpayers,73	taxpayers,73	NOUN
taxlaw-6679	255	23	who	who	PRON
taxlaw-6679	255	24	are	be	AUX
taxlaw-6679	255	25	often	often	ADV
taxlaw-6679	255	26	less	less	ADV
taxlaw-6679	255	27	mobile	mobile	ADJ
taxlaw-6679	255	28	and	and	CCONJ
taxlaw-6679	255	29	much	much	ADV
taxlaw-6679	255	30	less	less	ADV
taxlaw-6679	255	31	likely	likely	ADJ
taxlaw-6679	255	32	to	to	PART
taxlaw-6679	255	33	engage	engage	VERB
taxlaw-6679	255	34	in	in	ADP
taxlaw-6679	255	35	a	a	DET
taxlaw-6679	255	36	sophisticated	sophisticated	ADJ
taxlaw-6679	255	37	analysis	analysis	NOUN
taxlaw-6679	255	38	of	of	ADP
taxlaw-6679	255	39	various	various	ADJ
taxlaw-6679	255	40	states	state	NOUN
taxlaw-6679	255	41	’	'	PUNCT
taxlaw-6679	255	42	individual	individual	ADJ
taxlaw-6679	255	43	income	income	NOUN
taxlaw-6679	255	44	tax	tax	NOUN
taxlaw-6679	255	45	provisions	provision	NOUN
taxlaw-6679	255	46	in	in	ADP
taxlaw-6679	255	47	deciding	decide	VERB
taxlaw-6679	255	48	where	where	SCONJ
taxlaw-6679	255	49	to	to	PART
taxlaw-6679	255	50	live	live	VERB
taxlaw-6679	255	51	.	.	PUNCT
taxlaw-6679	256	1	while	while	SCONJ
taxlaw-6679	256	2	the	the	DET
taxlaw-6679	256	3	state	state	NOUN
taxlaw-6679	256	4	corporate	corporate	ADJ
taxlaw-6679	256	5	tax	tax	NOUN
taxlaw-6679	256	6	literature	literature	NOUN
taxlaw-6679	256	7	may	may	AUX
taxlaw-6679	256	8	not	not	PART
taxlaw-6679	256	9	be	be	AUX
taxlaw-6679	256	10	directly	directly	ADV
taxlaw-6679	256	11	relevant	relevant	ADJ
taxlaw-6679	256	12	,	,	PUNCT
taxlaw-6679	256	13	it	it	PRON
taxlaw-6679	256	14	does	do	AUX
taxlaw-6679	256	15	not	not	PART
taxlaw-6679	256	16	give	give	VERB
taxlaw-6679	256	17	one	one	NUM
taxlaw-6679	256	18	confidence	confidence	NOUN
taxlaw-6679	256	19	in	in	ADP
taxlaw-6679	256	20	legislative	legislative	ADJ
taxlaw-6679	256	21	conformity	conformity	NOUN
taxlaw-6679	256	22	decisions	decision	NOUN
taxlaw-6679	256	23	,	,	PUNCT
taxlaw-6679	256	24	suggesting	suggest	VERB
taxlaw-6679	256	25	instead	instead	ADV
taxlaw-6679	256	26	that	that	SCONJ
taxlaw-6679	256	27	legislators	legislator	NOUN
taxlaw-6679	256	28	are	be	AUX
taxlaw-6679	256	29	inconsistent	inconsistent	ADJ
taxlaw-6679	256	30	in	in	ADP
taxlaw-6679	256	31	their	their	PRON
taxlaw-6679	256	32	decision	decision	NOUN
taxlaw-6679	256	33	-	-	PUNCT
taxlaw-6679	256	34	making	making	NOUN
taxlaw-6679	256	35	and	and	CCONJ
taxlaw-6679	256	36	ignore	ignore	VERB
taxlaw-6679	256	37	“	"	PUNCT
taxlaw-6679	256	38	potentially	potentially	ADV
taxlaw-6679	256	39	important	important	ADJ
taxlaw-6679	256	40	factors	factor	NOUN
taxlaw-6679	256	41	.	.	PUNCT
taxlaw-6679	257	1	”74	”74	PUNCT
taxlaw-6679	257	2	one	one	NUM
taxlaw-6679	257	3	study	study	NOUN
taxlaw-6679	257	4	found	find	VERB
taxlaw-6679	257	5	that	that	SCONJ
taxlaw-6679	257	6	state	state	NOUN
taxlaw-6679	257	7	legislatures	legislature	NOUN
taxlaw-6679	257	8	controlled	control	VERB
taxlaw-6679	257	9	by	by	ADP
taxlaw-6679	257	10	the	the	DET
taxlaw-6679	257	11	same	same	ADJ
taxlaw-6679	257	12	party	party	NOUN
taxlaw-6679	257	13	as	as	ADP
taxlaw-6679	257	14	the	the	DET
taxlaw-6679	257	15	federal	federal	ADJ
taxlaw-6679	257	16	administration	administration	NOUN
taxlaw-6679	257	17	that	that	PRON
taxlaw-6679	257	18	enacted	enact	VERB
taxlaw-6679	257	19	a	a	DET
taxlaw-6679	257	20	particular	particular	ADJ
taxlaw-6679	257	21	tax	tax	NOUN
taxlaw-6679	257	22	benefit	benefit	NOUN
taxlaw-6679	257	23	are	be	AUX
taxlaw-6679	257	24	more	more	ADV
taxlaw-6679	257	25	likely	likely	ADJ
taxlaw-6679	257	26	to	to	PART
taxlaw-6679	257	27	adopt	adopt	VERB
taxlaw-6679	257	28	that	that	DET
taxlaw-6679	257	29	federal	federal	ADJ
taxlaw-6679	257	30	tax	tax	NOUN
taxlaw-6679	257	31	benefit	benefit	NOUN
taxlaw-6679	257	32	at	at	ADP
taxlaw-6679	257	33	the	the	DET
taxlaw-6679	257	34	state	state	NOUN
taxlaw-6679	257	35	level	level	NOUN
taxlaw-6679	257	36	,	,	PUNCT
taxlaw-6679	257	37	suggesting	suggest	VERB
taxlaw-6679	257	38	that	that	SCONJ
taxlaw-6679	257	39	national	national	ADJ
taxlaw-6679	257	40	party	party	PROPN
taxlaw-6679	257	41	affiliation	affiliation	NOUN
taxlaw-6679	257	42	may	may	AUX
taxlaw-6679	257	43	be	be	AUX
taxlaw-6679	257	44	a	a	DET
taxlaw-6679	257	45	significant	significant	ADJ
taxlaw-6679	257	46	factor	factor	NOUN
taxlaw-6679	257	47	in	in	ADP
taxlaw-6679	257	48	determining	determine	VERB
taxlaw-6679	257	49	whether	whether	SCONJ
taxlaw-6679	257	50	a	a	DET
taxlaw-6679	257	51	state	state	NOUN
taxlaw-6679	257	52	conforms	conform	VERB
taxlaw-6679	257	53	or	or	CCONJ
taxlaw-6679	257	54	decouples	decouple	NOUN
taxlaw-6679	257	55	from	from	ADP
taxlaw-6679	257	56	a	a	DET
taxlaw-6679	257	57	specific	specific	ADJ
taxlaw-6679	257	58	federal	federal	ADJ
taxlaw-6679	257	59	tax	tax	NOUN
taxlaw-6679	257	60	provision.75	provision.75	PROPN
taxlaw-6679	257	61	that	that	DET
taxlaw-6679	257	62	correlation	correlation	NOUN
taxlaw-6679	257	63	did	do	AUX
taxlaw-6679	257	64	not	not	PART
taxlaw-6679	257	65	hold	hold	VERB
taxlaw-6679	257	66	,	,	PUNCT
taxlaw-6679	257	67	however	however	ADV
taxlaw-6679	257	68	,	,	PUNCT
taxlaw-6679	257	69	when	when	SCONJ
taxlaw-6679	257	70	researchers	researcher	NOUN
taxlaw-6679	257	71	compared	compare	VERB
taxlaw-6679	257	72	a	a	DET
taxlaw-6679	257	73	median	median	ADJ
taxlaw-6679	257	74	state	state	NOUN
taxlaw-6679	257	75	voter	voter	NOUN
taxlaw-6679	257	76	’s	’s	PART
taxlaw-6679	257	77	preference	preference	NOUN
taxlaw-6679	257	78	compared	compare	VERB
taxlaw-6679	257	79	to	to	ADP
taxlaw-6679	257	80	the	the	DET
taxlaw-6679	257	81	political	political	ADJ
taxlaw-6679	257	82	party	party	NOUN
taxlaw-6679	257	83	in	in	ADP
taxlaw-6679	257	84	power	power	NOUN
taxlaw-6679	257	85	at	at	ADP
taxlaw-6679	257	86	the	the	DET
taxlaw-6679	257	87	federal	federal	ADJ
taxlaw-6679	257	88	level	level	NOUN
taxlaw-6679	257	89	when	when	SCONJ
taxlaw-6679	257	90	the	the	DET
taxlaw-6679	257	91	tax	tax	NOUN
taxlaw-6679	257	92	provision	provision	NOUN
taxlaw-6679	257	93	passed	pass	VERB
taxlaw-6679	257	94	.	.	PUNCT
taxlaw-6679	258	1	76	76	NUM
taxlaw-6679	258	2	state	state	NOUN
taxlaw-6679	258	3	legislators	legislator	NOUN
taxlaw-6679	258	4	appear	appear	VERB
taxlaw-6679	258	5	to	to	PART
taxlaw-6679	258	6	follow	follow	VERB
taxlaw-6679	258	7	their	their	PRON
taxlaw-6679	258	8	own	own	ADJ
taxlaw-6679	258	9	party	party	NOUN
taxlaw-6679	258	10	’s	’s	PART
taxlaw-6679	258	11	preferences	preference	NOUN
taxlaw-6679	258	12	when	when	SCONJ
taxlaw-6679	258	13	it	it	PRON
taxlaw-6679	258	14	comes	come	VERB
taxlaw-6679	258	15	to	to	ADP
taxlaw-6679	258	16	federal	federal	ADJ
taxlaw-6679	258	17	tax	tax	NOUN
taxlaw-6679	258	18	breaks	break	NOUN
taxlaw-6679	258	19	,	,	PUNCT
taxlaw-6679	258	20	but	but	CCONJ
taxlaw-6679	258	21	not	not	PART
taxlaw-6679	258	22	those	those	PRON
taxlaw-6679	258	23	of	of	ADP
taxlaw-6679	258	24	the	the	DET
taxlaw-6679	258	25	citizens	citizen	NOUN
taxlaw-6679	258	26	they	they	PRON
taxlaw-6679	258	27	represent	represent	VERB
taxlaw-6679	258	28	.	.	PUNCT
taxlaw-6679	259	1	these	these	DET
taxlaw-6679	259	2	studies	study	NOUN
taxlaw-6679	259	3	,	,	PUNCT
taxlaw-6679	259	4	however	however	ADV
taxlaw-6679	259	5	,	,	PUNCT
taxlaw-6679	259	6	were	be	AUX
taxlaw-6679	259	7	not	not	PART
taxlaw-6679	259	8	only	only	ADV
taxlaw-6679	259	9	limited	limit	VERB
taxlaw-6679	259	10	to	to	ADP
taxlaw-6679	259	11	the	the	DET
taxlaw-6679	259	12	corporate	corporate	ADJ
taxlaw-6679	259	13	income	income	NOUN
taxlaw-6679	259	14	tax	tax	NOUN
taxlaw-6679	259	15	,	,	PUNCT
taxlaw-6679	259	16	but	but	CCONJ
taxlaw-6679	259	17	they	they	PRON
taxlaw-6679	259	18	also	also	ADV
taxlaw-6679	259	19	tended	tend	VERB
taxlaw-6679	259	20	to	to	PART
taxlaw-6679	259	21	involve	involve	VERB
taxlaw-6679	259	22	discrete	discrete	ADJ
taxlaw-6679	259	23	changes	change	NOUN
taxlaw-6679	259	24	to	to	ADP
taxlaw-6679	259	25	the	the	DET
taxlaw-6679	259	26	federal	federal	ADJ
taxlaw-6679	259	27	tax	tax	NOUN
taxlaw-6679	259	28	code	code	NOUN
taxlaw-6679	259	29	(	(	PUNCT
taxlaw-6679	259	30	such	such	ADJ
taxlaw-6679	259	31	as	as	ADP
taxlaw-6679	259	32	allowing	allow	VERB
taxlaw-6679	259	33	bonus	bonus	NOUN
taxlaw-6679	259	34	depreciation	depreciation	NOUN
taxlaw-6679	259	35	for	for	ADP
taxlaw-6679	259	36	some	some	DET
taxlaw-6679	259	37	assets	asset	NOUN
taxlaw-6679	259	38	)	)	PUNCT
taxlaw-6679	259	39	,	,	PUNCT
taxlaw-6679	259	40	rather	rather	ADV
taxlaw-6679	259	41	than	than	ADP
taxlaw-6679	259	42	sweeping	sweeping	ADJ
taxlaw-6679	259	43	reform	reform	NOUN
taxlaw-6679	259	44	of	of	ADP
taxlaw-6679	259	45	the	the	DET
taxlaw-6679	259	46	type	type	NOUN
taxlaw-6679	259	47	enacted	enact	VERB
taxlaw-6679	259	48	by	by	ADP
taxlaw-6679	259	49	tra	tra	NOUN
taxlaw-6679	259	50	’	’	PROPN
taxlaw-6679	259	51	86	86	NUM
taxlaw-6679	259	52	.	.	PUNCT
taxlaw-6679	260	1	it	it	PRON
taxlaw-6679	260	2	is	be	AUX
taxlaw-6679	260	3	therefore	therefore	ADV
taxlaw-6679	260	4	unclear	unclear	ADJ
taxlaw-6679	260	5	whether	whether	SCONJ
taxlaw-6679	260	6	its	its	PRON
taxlaw-6679	260	7	findings	finding	NOUN
taxlaw-6679	260	8	have	have	VERB
taxlaw-6679	260	9	much	much	ADJ
taxlaw-6679	260	10	applicability	applicability	NOUN
taxlaw-6679	260	11	in	in	ADP
taxlaw-6679	260	12	the	the	DET
taxlaw-6679	260	13	individual	individual	ADJ
taxlaw-6679	260	14	income	income	NOUN
taxlaw-6679	260	15	tax	tax	NOUN
taxlaw-6679	260	16	context	context	NOUN
taxlaw-6679	260	17	.	.	PUNCT
taxlaw-6679	261	1	the	the	DET
taxlaw-6679	261	2	pre	pre	ADJ
taxlaw-6679	261	3	-	-	ADJ
taxlaw-6679	261	4	tcja	tcja	ADJ
taxlaw-6679	261	5	literature	literature	NOUN
taxlaw-6679	261	6	therefore	therefore	ADV
taxlaw-6679	261	7	establishes	establish	VERB
taxlaw-6679	261	8	relatively	relatively	ADV
taxlaw-6679	261	9	little	little	ADJ
taxlaw-6679	261	10	about	about	ADP
taxlaw-6679	261	11	state	state	NOUN
taxlaw-6679	261	12	decision	decision	NOUN
taxlaw-6679	261	13	-	-	PUNCT
taxlaw-6679	261	14	making	making	NOUN
taxlaw-6679	261	15	around	around	ADP
taxlaw-6679	261	16	conformity	conformity	NOUN
taxlaw-6679	261	17	.	.	PUNCT
taxlaw-6679	262	1	we	we	PRON
taxlaw-6679	262	2	know	know	VERB
taxlaw-6679	262	3	that	that	SCONJ
taxlaw-6679	262	4	no	no	DET
taxlaw-6679	262	5	state	state	NOUN
taxlaw-6679	262	6	took	take	VERB
taxlaw-6679	262	7	the	the	DET
taxlaw-6679	262	8	seemingly	seemingly	ADV
taxlaw-6679	262	9	untenable	untenable	ADJ
taxlaw-6679	262	10	position	position	NOUN
taxlaw-6679	262	11	of	of	ADP
taxlaw-6679	262	12	basing	base	VERB
taxlaw-6679	262	13	their	their	PRON
taxlaw-6679	262	14	individual	individual	ADJ
taxlaw-6679	262	15	income	income	NOUN
taxlaw-6679	262	16	tax	tax	NOUN
taxlaw-6679	262	17	on	on	ADP
taxlaw-6679	262	18	superseded	supersede	VERB
taxlaw-6679	262	19	federal	federal	ADJ
taxlaw-6679	262	20	law	law	NOUN
taxlaw-6679	262	21	,	,	PUNCT
taxlaw-6679	262	22	but	but	CCONJ
taxlaw-6679	262	23	we	we	PRON
taxlaw-6679	262	24	know	know	VERB
taxlaw-6679	262	25	little	little	ADJ
taxlaw-6679	262	26	about	about	ADP
taxlaw-6679	262	27	state	state	NOUN
taxlaw-6679	262	28	decisions	decision	NOUN
taxlaw-6679	262	29	to	to	ADP
taxlaw-6679	262	30	71	71	NUM
taxlaw-6679	262	31	see	see	VERB
taxlaw-6679	262	32	the	the	DET
taxlaw-6679	262	33	hsa	hsa	PROPN
taxlaw-6679	262	34	report	report	NOUN
taxlaw-6679	262	35	card	card	NOUN
taxlaw-6679	262	36	,	,	PUNCT
taxlaw-6679	262	37	state	state	NOUN
taxlaw-6679	262	38	taxation	taxation	NOUN
taxlaw-6679	262	39	of	of	ADP
taxlaw-6679	262	40	hsas	hsa	NOUN
taxlaw-6679	262	41	(	(	PUNCT
taxlaw-6679	262	42	2018	2018	NUM
taxlaw-6679	262	43	)	)	PUNCT
taxlaw-6679	263	1	[	[	X
taxlaw-6679	263	2	https://perma.cc/7swb-98gq	https://perma.cc/7swb-98gq	X
taxlaw-6679	263	3	]	]	X
taxlaw-6679	263	4	(	(	PUNCT
taxlaw-6679	263	5	describing	describe	VERB
taxlaw-6679	263	6	the	the	DET
taxlaw-6679	263	7	state	state	NOUN
taxlaw-6679	263	8	tax	tax	NOUN
taxlaw-6679	263	9	treatment	treatment	NOUN
taxlaw-6679	263	10	of	of	ADP
taxlaw-6679	263	11	health	health	NOUN
taxlaw-6679	263	12	savings	saving	NOUN
taxlaw-6679	263	13	accounts	account	NOUN
taxlaw-6679	263	14	,	,	PUNCT
taxlaw-6679	263	15	and	and	CCONJ
taxlaw-6679	263	16	noting	note	VERB
taxlaw-6679	263	17	that	that	SCONJ
taxlaw-6679	263	18	california	california	PROPN
taxlaw-6679	263	19	,	,	PUNCT
taxlaw-6679	263	20	new	new	PROPN
taxlaw-6679	263	21	jersey	jersey	PROPN
taxlaw-6679	263	22	,	,	PUNCT
taxlaw-6679	263	23	new	new	PROPN
taxlaw-6679	263	24	hampshire	hampshire	PROPN
taxlaw-6679	263	25	,	,	PUNCT
taxlaw-6679	263	26	and	and	CCONJ
taxlaw-6679	263	27	tennessee	tennessee	PROPN
taxlaw-6679	263	28	have	have	AUX
taxlaw-6679	263	29	decoupled	decouple	VERB
taxlaw-6679	263	30	from	from	ADP
taxlaw-6679	263	31	federal	federal	ADJ
taxlaw-6679	263	32	law	law	NOUN
taxlaw-6679	263	33	)	)	PUNCT
taxlaw-6679	263	34	.	.	PUNCT
taxlaw-6679	264	1	72	72	NUM
taxlaw-6679	264	2	see	see	VERB
taxlaw-6679	264	3	,	,	PUNCT
taxlaw-6679	264	4	e.g.	e.g.	ADV
taxlaw-6679	264	5	,	,	PUNCT
taxlaw-6679	264	6	luna	luna	PROPN
taxlaw-6679	264	7	&	&	CCONJ
taxlaw-6679	264	8	watts	watts	PROPN
taxlaw-6679	264	9	,	,	PUNCT
taxlaw-6679	264	10	supra	supra	PROPN
taxlaw-6679	264	11	note	note	NOUN
taxlaw-6679	264	12	40	40	NUM
taxlaw-6679	264	13	(	(	PUNCT
taxlaw-6679	264	14	examining	examine	VERB
taxlaw-6679	264	15	factors	factor	NOUN
taxlaw-6679	264	16	influence	influence	VERB
taxlaw-6679	264	17	state	state	NOUN
taxlaw-6679	264	18	corporate	corporate	ADJ
taxlaw-6679	264	19	tax	tax	NOUN
taxlaw-6679	264	20	conformity	conformity	NOUN
taxlaw-6679	264	21	)	)	PUNCT
taxlaw-6679	264	22	;	;	PUNCT
taxlaw-6679	264	23	morrow	morrow	PROPN
taxlaw-6679	264	24	&	&	CCONJ
taxlaw-6679	264	25	ricketts	ricketts	PROPN
taxlaw-6679	264	26	,	,	PUNCT
taxlaw-6679	264	27	supra	supra	PROPN
taxlaw-6679	264	28	note	note	PROPN
taxlaw-6679	264	29	11	11	NUM
taxlaw-6679	264	30	,	,	PUNCT
taxlaw-6679	264	31	at	at	ADP
taxlaw-6679	264	32	29	29	NUM
taxlaw-6679	264	33	(	(	PUNCT
taxlaw-6679	264	34	examining	examine	VERB
taxlaw-6679	264	35	factors	factor	NOUN
taxlaw-6679	264	36	that	that	PRON
taxlaw-6679	264	37	influence	influence	VERB
taxlaw-6679	264	38	state	state	NOUN
taxlaw-6679	264	39	corporate	corporate	ADJ
taxlaw-6679	264	40	tax	tax	NOUN
taxlaw-6679	264	41	conformity	conformity	NOUN
taxlaw-6679	264	42	and	and	CCONJ
taxlaw-6679	264	43	noting	note	VERB
taxlaw-6679	264	44	that	that	SCONJ
taxlaw-6679	264	45	researchers	researcher	NOUN
taxlaw-6679	264	46	“	"	PUNCT
taxlaw-6679	264	47	have	have	AUX
taxlaw-6679	264	48	largely	largely	ADV
taxlaw-6679	264	49	ignored	ignore	VERB
taxlaw-6679	264	50	the	the	DET
taxlaw-6679	264	51	question	question	NOUN
taxlaw-6679	264	52	of	of	ADP
taxlaw-6679	264	53	why	why	SCONJ
taxlaw-6679	264	54	some	some	DET
taxlaw-6679	264	55	states	state	NOUN
taxlaw-6679	264	56	choose	choose	VERB
taxlaw-6679	264	57	to	to	PART
taxlaw-6679	264	58	conform	conform	VERB
taxlaw-6679	264	59	to	to	ADP
taxlaw-6679	264	60	changes	change	NOUN
taxlaw-6679	264	61	in	in	ADP
taxlaw-6679	264	62	federal	federal	ADJ
taxlaw-6679	264	63	tax	tax	NOUN
taxlaw-6679	264	64	legislation	legislation	NOUN
taxlaw-6679	264	65	while	while	SCONJ
taxlaw-6679	264	66	others	other	NOUN
taxlaw-6679	264	67	choose	choose	VERB
taxlaw-6679	264	68	not	not	PART
taxlaw-6679	264	69	to	to	PART
taxlaw-6679	264	70	do	do	VERB
taxlaw-6679	264	71	so	so	ADV
taxlaw-6679	264	72	”	"	PUNCT
taxlaw-6679	264	73	)	)	PUNCT
taxlaw-6679	264	74	.	.	PUNCT
taxlaw-6679	265	1	73	73	NUM
taxlaw-6679	265	2	see	see	VERB
taxlaw-6679	265	3	e.g.	e.g.	ADV
taxlaw-6679	265	4	,	,	PUNCT
taxlaw-6679	265	5	luna	luna	PROPN
taxlaw-6679	265	6	&	&	CCONJ
taxlaw-6679	265	7	watts	watts	PROPN
taxlaw-6679	265	8	,	,	PUNCT
taxlaw-6679	265	9	supra	supra	PROPN
taxlaw-6679	265	10	note	note	NOUN
taxlaw-6679	265	11	40	40	NUM
taxlaw-6679	265	12	,	,	PUNCT
taxlaw-6679	265	13	at	at	ADP
taxlaw-6679	265	14	620	620	NUM
taxlaw-6679	265	15	(	(	PUNCT
taxlaw-6679	265	16	“	"	PUNCT
taxlaw-6679	265	17	states	state	NOUN
taxlaw-6679	265	18	are	be	AUX
taxlaw-6679	265	19	…	…	PUNCT
taxlaw-6679	265	20	actively	actively	ADV
taxlaw-6679	265	21	competing	compete	VERB
taxlaw-6679	265	22	for	for	ADP
taxlaw-6679	265	23	increasingly	increasingly	ADV
taxlaw-6679	265	24	mobile	mobile	ADJ
taxlaw-6679	265	25	businesses	business	NOUN
taxlaw-6679	265	26	”	"	PUNCT
taxlaw-6679	265	27	)	)	PUNCT
taxlaw-6679	265	28	.	.	PUNCT
taxlaw-6679	266	1	74	74	NUM
taxlaw-6679	266	2	morrow	morrow	PROPN
taxlaw-6679	266	3	&	&	CCONJ
taxlaw-6679	266	4	ricketts	ricketts	PROPN
taxlaw-6679	266	5	,	,	PUNCT
taxlaw-6679	266	6	supra	supra	PROPN
taxlaw-6679	266	7	note	note	PROPN
taxlaw-6679	266	8	11	11	NUM
taxlaw-6679	266	9	,	,	PUNCT
taxlaw-6679	266	10	at	at	ADP
taxlaw-6679	266	11	33	33	NUM
taxlaw-6679	266	12	.	.	PUNCT
taxlaw-6679	267	1	see	see	VERB
taxlaw-6679	267	2	also	also	ADV
taxlaw-6679	267	3	luna	luna	PROPN
taxlaw-6679	267	4	&	&	CCONJ
taxlaw-6679	267	5	watts	watts	PROPN
taxlaw-6679	267	6	,	,	PUNCT
taxlaw-6679	267	7	supra	supra	PROPN
taxlaw-6679	267	8	note	note	NOUN
taxlaw-6679	267	9	40	40	NUM
taxlaw-6679	267	10	,	,	PUNCT
taxlaw-6679	267	11	at	at	ADP
taxlaw-6679	267	12	624	624	NUM
taxlaw-6679	267	13	(	(	PUNCT
taxlaw-6679	267	14	finding	find	VERB
taxlaw-6679	267	15	no	no	DET
taxlaw-6679	267	16	statistically	statistically	ADV
taxlaw-6679	267	17	significant	significant	ADJ
taxlaw-6679	267	18	correlations	correlation	NOUN
taxlaw-6679	267	19	among	among	ADP
taxlaw-6679	267	20	the	the	DET
taxlaw-6679	267	21	variables	variable	NOUN
taxlaw-6679	267	22	studied	study	VERB
taxlaw-6679	267	23	other	other	ADJ
taxlaw-6679	267	24	than	than	ADP
taxlaw-6679	267	25	a	a	DET
taxlaw-6679	267	26	negative	negative	ADJ
taxlaw-6679	267	27	relationship	relationship	NOUN
taxlaw-6679	267	28	between	between	ADP
taxlaw-6679	267	29	a	a	DET
taxlaw-6679	267	30	state	state	NOUN
taxlaw-6679	267	31	’s	’s	PART
taxlaw-6679	267	32	highest	high	ADJ
taxlaw-6679	267	33	marginal	marginal	ADJ
taxlaw-6679	267	34	corporate	corporate	ADJ
taxlaw-6679	267	35	tax	tax	NOUN
taxlaw-6679	267	36	rate	rate	NOUN
taxlaw-6679	267	37	and	and	CCONJ
taxlaw-6679	267	38	the	the	DET
taxlaw-6679	267	39	decision	decision	NOUN
taxlaw-6679	267	40	to	to	PART
taxlaw-6679	267	41	decouple	decouple	VERB
taxlaw-6679	267	42	;	;	PUNCT
taxlaw-6679	267	43	in	in	ADP
taxlaw-6679	267	44	other	other	ADJ
taxlaw-6679	267	45	words	word	NOUN
taxlaw-6679	267	46	,	,	PUNCT
taxlaw-6679	267	47	as	as	ADP
taxlaw-6679	267	48	the	the	DET
taxlaw-6679	267	49	corporate	corporate	ADJ
taxlaw-6679	267	50	tax	tax	NOUN
taxlaw-6679	267	51	rate	rate	NOUN
taxlaw-6679	267	52	rises	rise	NOUN
taxlaw-6679	267	53	,	,	PUNCT
taxlaw-6679	267	54	states	state	NOUN
taxlaw-6679	267	55	will	will	AUX
taxlaw-6679	267	56	decouple	decouple	VERB
taxlaw-6679	267	57	from	from	ADP
taxlaw-6679	267	58	fewer	few	ADJ
taxlaw-6679	267	59	federal	federal	ADJ
taxlaw-6679	267	60	tax	tax	NOUN
taxlaw-6679	267	61	provisions	provision	NOUN
taxlaw-6679	267	62	)	)	PUNCT
taxlaw-6679	267	63	.	.	PUNCT
taxlaw-6679	268	1	morrow	morrow	PROPN
taxlaw-6679	268	2	&	&	CCONJ
taxlaw-6679	268	3	ricketts	ricketts	PROPN
taxlaw-6679	268	4	,	,	PUNCT
taxlaw-6679	268	5	supra	supra	PROPN
taxlaw-6679	268	6	note	note	PROPN
taxlaw-6679	268	7	11	11	NUM
taxlaw-6679	268	8	,	,	PUNCT
taxlaw-6679	268	9	at	at	ADP
taxlaw-6679	268	10	33	33	NUM
taxlaw-6679	268	11	.	.	PUNCT
taxlaw-6679	269	1	75	75	NUM
taxlaw-6679	270	1	i	i	PRON
taxlaw-6679	270	2	d.	d.	NOUN
taxlaw-6679	270	3	at	at	ADP
taxlaw-6679	270	4	47	47	NUM
taxlaw-6679	270	5	.	.	PUNCT
taxlaw-6679	271	1	76	76	NUM
taxlaw-6679	272	1	i	i	PRON
taxlaw-6679	272	2	d.	d.	PROPN
taxlaw-6679	273	1	[	[	X
taxlaw-6679	273	2	vol.11:1	vol.11:1	PROPN
taxlaw-6679	273	3	columbia	columbia	PROPN
taxlaw-6679	273	4	journal	journal	PROPN
taxlaw-6679	273	5	of	of	ADP
taxlaw-6679	273	6	tax	tax	NOUN
taxlaw-6679	273	7	law	law	NOUN
taxlaw-6679	273	8	72	72	NUM
taxlaw-6679	273	9	decouple	decouple	NOUN
taxlaw-6679	273	10	from	from	ADP
taxlaw-6679	273	11	specific	specific	ADJ
taxlaw-6679	273	12	provisions	provision	NOUN
taxlaw-6679	273	13	in	in	ADP
taxlaw-6679	273	14	the	the	DET
taxlaw-6679	273	15	federal	federal	ADJ
taxlaw-6679	273	16	tax	tax	NOUN
taxlaw-6679	273	17	code	code	NOUN
taxlaw-6679	273	18	.	.	PUNCT
taxlaw-6679	274	1	one	one	NUM
taxlaw-6679	274	2	possibility	possibility	NOUN
taxlaw-6679	274	3	is	be	AUX
taxlaw-6679	274	4	that	that	SCONJ
taxlaw-6679	274	5	such	such	ADJ
taxlaw-6679	274	6	decisions	decision	NOUN
taxlaw-6679	274	7	are	be	AUX
taxlaw-6679	274	8	driven	drive	VERB
taxlaw-6679	274	9	by	by	ADP
taxlaw-6679	274	10	revenue	revenue	NOUN
taxlaw-6679	274	11	effects	effect	NOUN
taxlaw-6679	274	12	,	,	PUNCT
taxlaw-6679	274	13	a	a	DET
taxlaw-6679	274	14	possibility	possibility	NOUN
taxlaw-6679	274	15	explored	explore	VERB
taxlaw-6679	274	16	in	in	ADP
taxlaw-6679	274	17	more	more	ADJ
taxlaw-6679	274	18	detail	detail	NOUN
taxlaw-6679	274	19	below	below	ADV
taxlaw-6679	274	20	.	.	PUNCT
taxlaw-6679	275	1	2	2	X
taxlaw-6679	275	2	.	.	X
taxlaw-6679	275	3	do	do	AUX
taxlaw-6679	275	4	states	state	NOUN
taxlaw-6679	275	5	make	make	VERB
taxlaw-6679	275	6	revenue	revenue	NOUN
taxlaw-6679	275	7	-	-	PUNCT
taxlaw-6679	275	8	neutral	neutral	ADJ
taxlaw-6679	275	9	adjustments	adjustment	NOUN
taxlaw-6679	275	10	?	?	PUNCT
taxlaw-6679	276	1	one	one	NUM
taxlaw-6679	276	2	side	side	ADJ
taxlaw-6679	276	3	effect	effect	NOUN
taxlaw-6679	276	4	of	of	ADP
taxlaw-6679	276	5	state	state	NOUN
taxlaw-6679	276	6	tax	tax	NOUN
taxlaw-6679	276	7	conformity	conformity	NOUN
taxlaw-6679	276	8	is	be	AUX
taxlaw-6679	276	9	that	that	SCONJ
taxlaw-6679	276	10	federal	federal	ADJ
taxlaw-6679	276	11	tax	tax	NOUN
taxlaw-6679	276	12	changes	change	NOUN
taxlaw-6679	276	13	can	can	AUX
taxlaw-6679	276	14	directly	directly	ADV
taxlaw-6679	276	15	impact	impact	VERB
taxlaw-6679	276	16	and	and	CCONJ
taxlaw-6679	276	17	suddenly	suddenly	ADV
taxlaw-6679	276	18	change	change	NOUN
taxlaw-6679	276	19	forecasted	forecast	VERB
taxlaw-6679	276	20	state	state	NOUN
taxlaw-6679	276	21	revenues	revenue	NOUN
taxlaw-6679	276	22	.	.	PUNCT
taxlaw-6679	277	1	theoretically	theoretically	ADV
taxlaw-6679	277	2	,	,	PUNCT
taxlaw-6679	277	3	federal	federal	ADJ
taxlaw-6679	277	4	changes	change	NOUN
taxlaw-6679	277	5	can	can	AUX
taxlaw-6679	277	6	either	either	CCONJ
taxlaw-6679	277	7	increase	increase	VERB
taxlaw-6679	277	8	or	or	CCONJ
taxlaw-6679	277	9	decrease	decrease	VERB
taxlaw-6679	277	10	projected	project	VERB
taxlaw-6679	277	11	revenue	revenue	NOUN
taxlaw-6679	277	12	,	,	PUNCT
taxlaw-6679	277	13	although	although	SCONJ
taxlaw-6679	277	14	each	each	PRON
taxlaw-6679	277	15	of	of	ADP
taxlaw-6679	277	16	the	the	DET
taxlaw-6679	277	17	major	major	ADJ
taxlaw-6679	277	18	federal	federal	ADJ
taxlaw-6679	277	19	tax	tax	NOUN
taxlaw-6679	277	20	reforms	reform	NOUN
taxlaw-6679	277	21	to	to	ADP
taxlaw-6679	277	22	date	date	NOUN
taxlaw-6679	277	23	have	have	AUX
taxlaw-6679	277	24	been	be	AUX
taxlaw-6679	277	25	revenue	revenue	NOUN
taxlaw-6679	277	26	-	-	PUNCT
taxlaw-6679	277	27	increasing	increase	VERB
taxlaw-6679	277	28	for	for	ADP
taxlaw-6679	277	29	states	state	NOUN
taxlaw-6679	277	30	.	.	PUNCT
taxlaw-6679	278	1	this	this	DET
taxlaw-6679	278	2	dynamic	dynamic	NOUN
taxlaw-6679	278	3	raises	raise	VERB
taxlaw-6679	278	4	the	the	DET
taxlaw-6679	278	5	question	question	NOUN
taxlaw-6679	278	6	of	of	ADP
taxlaw-6679	278	7	how	how	SCONJ
taxlaw-6679	278	8	states	state	NOUN
taxlaw-6679	278	9	respond	respond	VERB
taxlaw-6679	278	10	to	to	ADP
taxlaw-6679	278	11	such	such	ADJ
taxlaw-6679	278	12	windfalls	windfall	NOUN
taxlaw-6679	278	13	.	.	PUNCT
taxlaw-6679	279	1	if	if	SCONJ
taxlaw-6679	279	2	state	state	NOUN
taxlaw-6679	279	3	governments	government	NOUN
taxlaw-6679	279	4	were	be	AUX
taxlaw-6679	279	5	perfectly	perfectly	ADV
taxlaw-6679	279	6	rational	rational	ADJ
taxlaw-6679	279	7	,	,	PUNCT
taxlaw-6679	279	8	we	we	PRON
taxlaw-6679	279	9	would	would	AUX
taxlaw-6679	279	10	expect	expect	VERB
taxlaw-6679	279	11	that	that	SCONJ
taxlaw-6679	279	12	the	the	DET
taxlaw-6679	279	13	state	state	NOUN
taxlaw-6679	279	14	would	would	AUX
taxlaw-6679	279	15	always	always	ADV
taxlaw-6679	279	16	undo	undo	VERB
taxlaw-6679	279	17	any	any	DET
taxlaw-6679	279	18	revenue	revenue	NOUN
taxlaw-6679	279	19	effects	effect	NOUN
taxlaw-6679	279	20	caused	cause	VERB
taxlaw-6679	279	21	by	by	ADP
taxlaw-6679	279	22	federal	federal	ADJ
taxlaw-6679	279	23	tax	tax	NOUN
taxlaw-6679	279	24	changes.77	changes.77	NOUN
taxlaw-6679	279	25	after	after	ADV
taxlaw-6679	279	26	all	all	ADV
taxlaw-6679	279	27	,	,	PUNCT
taxlaw-6679	279	28	if	if	SCONJ
taxlaw-6679	279	29	state	state	NOUN
taxlaw-6679	279	30	government	government	NOUN
taxlaw-6679	279	31	had	have	AUX
taxlaw-6679	279	32	already	already	ADV
taxlaw-6679	279	33	determined	determine	VERB
taxlaw-6679	279	34	the	the	DET
taxlaw-6679	279	35	optimal	optimal	ADJ
taxlaw-6679	279	36	level	level	NOUN
taxlaw-6679	279	37	of	of	ADP
taxlaw-6679	279	38	taxes	taxis	NOUN
taxlaw-6679	279	39	and	and	CCONJ
taxlaw-6679	279	40	spending	spending	NOUN
taxlaw-6679	279	41	,	,	PUNCT
taxlaw-6679	279	42	any	any	DET
taxlaw-6679	279	43	external	external	ADJ
taxlaw-6679	279	44	change	change	NOUN
taxlaw-6679	279	45	to	to	ADP
taxlaw-6679	279	46	that	that	DET
taxlaw-6679	279	47	mix	mix	NOUN
taxlaw-6679	279	48	should	should	AUX
taxlaw-6679	279	49	be	be	AUX
taxlaw-6679	279	50	reversed	reverse	VERB
taxlaw-6679	279	51	.	.	PUNCT
taxlaw-6679	280	1	of	of	ADP
taxlaw-6679	280	2	course	course	NOUN
taxlaw-6679	280	3	,	,	PUNCT
taxlaw-6679	280	4	from	from	ADP
taxlaw-6679	280	5	the	the	DET
taxlaw-6679	280	6	perspective	perspective	NOUN
taxlaw-6679	280	7	of	of	ADP
taxlaw-6679	280	8	an	an	DET
taxlaw-6679	280	9	individual	individual	ADJ
taxlaw-6679	280	10	legislator	legislator	NOUN
taxlaw-6679	280	11	,	,	PUNCT
taxlaw-6679	280	12	it	it	PRON
taxlaw-6679	280	13	might	might	AUX
taxlaw-6679	280	14	be	be	AUX
taxlaw-6679	280	15	perfectly	perfectly	ADV
taxlaw-6679	280	16	rational	rational	ADJ
taxlaw-6679	280	17	to	to	PART
taxlaw-6679	280	18	accept	accept	VERB
taxlaw-6679	280	19	a	a	DET
taxlaw-6679	280	20	tax	tax	NOUN
taxlaw-6679	280	21	increase	increase	NOUN
taxlaw-6679	280	22	on	on	ADP
taxlaw-6679	280	23	which	which	PRON
taxlaw-6679	280	24	he	he	PRON
taxlaw-6679	280	25	or	or	CCONJ
taxlaw-6679	280	26	she	she	PRON
taxlaw-6679	280	27	does	do	AUX
taxlaw-6679	280	28	not	not	PART
taxlaw-6679	280	29	need	need	VERB
taxlaw-6679	280	30	to	to	PART
taxlaw-6679	280	31	vote	vote	VERB
taxlaw-6679	280	32	.	.	PUNCT
taxlaw-6679	281	1	setting	set	VERB
taxlaw-6679	281	2	aside	aside	ADP
taxlaw-6679	281	3	tax	tax	NOUN
taxlaw-6679	281	4	conformity	conformity	NOUN
taxlaw-6679	281	5	for	for	ADP
taxlaw-6679	281	6	a	a	DET
taxlaw-6679	281	7	moment	moment	NOUN
taxlaw-6679	281	8	,	,	PUNCT
taxlaw-6679	281	9	there	there	PRON
taxlaw-6679	281	10	are	be	VERB
taxlaw-6679	281	11	many	many	ADJ
taxlaw-6679	281	12	instances	instance	NOUN
taxlaw-6679	281	13	in	in	ADP
taxlaw-6679	281	14	which	which	PRON
taxlaw-6679	281	15	states	state	NOUN
taxlaw-6679	281	16	have	have	AUX
taxlaw-6679	281	17	received	receive	VERB
taxlaw-6679	281	18	an	an	DET
taxlaw-6679	281	19	unexpected	unexpected	ADJ
taxlaw-6679	281	20	revenue	revenue	NOUN
taxlaw-6679	281	21	windfall	windfall	NOUN
taxlaw-6679	281	22	,	,	PUNCT
taxlaw-6679	281	23	or	or	CCONJ
taxlaw-6679	281	24	suffered	suffer	VERB
taxlaw-6679	281	25	an	an	DET
taxlaw-6679	281	26	unanticipated	unanticipated	ADJ
taxlaw-6679	281	27	deficit	deficit	NOUN
taxlaw-6679	281	28	,	,	PUNCT
taxlaw-6679	281	29	and	and	CCONJ
taxlaw-6679	281	30	state	state	NOUN
taxlaw-6679	281	31	legislative	legislative	ADJ
taxlaw-6679	281	32	responses	response	NOUN
taxlaw-6679	281	33	thereto	thereto	VERB
taxlaw-6679	281	34	have	have	AUX
taxlaw-6679	281	35	been	be	AUX
taxlaw-6679	281	36	of	of	ADP
taxlaw-6679	281	37	interest	interest	NOUN
taxlaw-6679	281	38	to	to	ADP
taxlaw-6679	281	39	both	both	DET
taxlaw-6679	281	40	economists	economist	NOUN
taxlaw-6679	281	41	and	and	CCONJ
taxlaw-6679	281	42	political	political	ADJ
taxlaw-6679	281	43	scientists	scientist	NOUN
taxlaw-6679	281	44	.	.	PUNCT
taxlaw-6679	282	1	windfalls	windfall	NOUN
taxlaw-6679	282	2	have	have	AUX
taxlaw-6679	282	3	been	be	AUX
taxlaw-6679	282	4	particularly	particularly	ADV
taxlaw-6679	282	5	well	well	ADV
taxlaw-6679	282	6	studied	study	VERB
taxlaw-6679	282	7	because	because	SCONJ
taxlaw-6679	282	8	,	,	PUNCT
taxlaw-6679	282	9	unlike	unlike	ADP
taxlaw-6679	282	10	deficits	deficit	NOUN
taxlaw-6679	282	11	,	,	PUNCT
taxlaw-6679	282	12	the	the	DET
taxlaw-6679	282	13	state	state	NOUN
taxlaw-6679	282	14	’s	’s	PART
taxlaw-6679	282	15	decision	decision	NOUN
taxlaw-6679	282	16	is	be	AUX
taxlaw-6679	282	17	not	not	PART
taxlaw-6679	282	18	forced	force	VERB
taxlaw-6679	282	19	.	.	PUNCT
taxlaw-6679	283	1	with	with	ADP
taxlaw-6679	283	2	a	a	DET
taxlaw-6679	283	3	deficit	deficit	NOUN
taxlaw-6679	283	4	,	,	PUNCT
taxlaw-6679	283	5	the	the	DET
taxlaw-6679	283	6	state	state	NOUN
taxlaw-6679	283	7	generally	generally	ADV
taxlaw-6679	283	8	must	must	AUX
taxlaw-6679	283	9	eliminate	eliminate	VERB
taxlaw-6679	283	10	it	it	PRON
taxlaw-6679	283	11	quickly	quickly	ADV
taxlaw-6679	283	12	through	through	ADP
taxlaw-6679	283	13	some	some	DET
taxlaw-6679	283	14	combination	combination	NOUN
taxlaw-6679	283	15	of	of	ADP
taxlaw-6679	283	16	spending	spending	NOUN
taxlaw-6679	283	17	reductions	reduction	NOUN
taxlaw-6679	283	18	and	and	CCONJ
taxlaw-6679	283	19	tax	tax	NOUN
taxlaw-6679	283	20	increases	increase	NOUN
taxlaw-6679	283	21	in	in	ADP
taxlaw-6679	283	22	order	order	NOUN
taxlaw-6679	283	23	to	to	PART
taxlaw-6679	283	24	comply	comply	VERB
taxlaw-6679	283	25	with	with	ADP
taxlaw-6679	283	26	balanced	balanced	ADJ
taxlaw-6679	283	27	budget	budget	NOUN
taxlaw-6679	283	28	requirements.78	requirements.78	PROPN
taxlaw-6679	283	29	with	with	ADP
taxlaw-6679	283	30	a	a	DET
taxlaw-6679	283	31	revenue	revenue	NOUN
taxlaw-6679	283	32	windfall	windfall	NOUN
taxlaw-6679	283	33	,	,	PUNCT
taxlaw-6679	283	34	lawmakers	lawmaker	NOUN
taxlaw-6679	283	35	might	might	AUX
taxlaw-6679	283	36	choose	choose	VERB
taxlaw-6679	283	37	to	to	PART
taxlaw-6679	283	38	return	return	VERB
taxlaw-6679	283	39	it	it	PRON
taxlaw-6679	283	40	to	to	ADP
taxlaw-6679	283	41	taxpayers	taxpayer	NOUN
taxlaw-6679	283	42	and	and	CCONJ
taxlaw-6679	283	43	therefore	therefore	ADV
taxlaw-6679	283	44	keep	keep	VERB
taxlaw-6679	283	45	the	the	DET
taxlaw-6679	283	46	size	size	NOUN
taxlaw-6679	283	47	of	of	ADP
taxlaw-6679	283	48	government	government	NOUN
taxlaw-6679	283	49	constant	constant	ADJ
taxlaw-6679	283	50	,	,	PUNCT
taxlaw-6679	283	51	or	or	CCONJ
taxlaw-6679	283	52	they	they	PRON
taxlaw-6679	283	53	might	might	AUX
taxlaw-6679	283	54	use	use	VERB
taxlaw-6679	283	55	the	the	DET
taxlaw-6679	283	56	windfall	windfall	NOUN
taxlaw-6679	283	57	to	to	PART
taxlaw-6679	283	58	increase	increase	VERB
taxlaw-6679	283	59	spending	spending	NOUN
taxlaw-6679	283	60	.	.	PUNCT
taxlaw-6679	284	1	there	there	PRON
taxlaw-6679	284	2	are	be	VERB
taxlaw-6679	284	3	two	two	NUM
taxlaw-6679	284	4	types	type	NOUN
taxlaw-6679	284	5	of	of	ADP
taxlaw-6679	284	6	windfalls	windfall	NOUN
taxlaw-6679	284	7	that	that	PRON
taxlaw-6679	284	8	have	have	AUX
taxlaw-6679	284	9	been	be	AUX
taxlaw-6679	284	10	well	well	ADV
taxlaw-6679	284	11	-	-	PUNCT
taxlaw-6679	284	12	studied	study	VERB
taxlaw-6679	284	13	:	:	PUNCT
taxlaw-6679	284	14	revenue	revenue	NOUN
taxlaw-6679	284	15	increases	increase	NOUN
taxlaw-6679	284	16	that	that	PRON
taxlaw-6679	284	17	result	result	VERB
taxlaw-6679	284	18	from	from	ADP
taxlaw-6679	284	19	economic	economic	ADJ
taxlaw-6679	284	20	growth	growth	NOUN
taxlaw-6679	284	21	and	and	CCONJ
taxlaw-6679	284	22	those	those	PRON
taxlaw-6679	284	23	that	that	PRON
taxlaw-6679	284	24	flow	flow	VERB
taxlaw-6679	284	25	from	from	ADP
taxlaw-6679	284	26	intergovernmental	intergovernmental	ADJ
taxlaw-6679	284	27	(	(	PUNCT
taxlaw-6679	284	28	i.e.	i.e.	X
taxlaw-6679	284	29	,	,	PUNCT
taxlaw-6679	284	30	federal	federal	ADJ
taxlaw-6679	284	31	)	)	PUNCT
taxlaw-6679	284	32	grants	grant	NOUN
taxlaw-6679	284	33	.	.	PUNCT
taxlaw-6679	285	1	with	with	ADP
taxlaw-6679	285	2	respect	respect	NOUN
taxlaw-6679	285	3	to	to	ADP
taxlaw-6679	285	4	revenue	revenue	NOUN
taxlaw-6679	285	5	increases	increase	NOUN
taxlaw-6679	285	6	resulting	result	VERB
taxlaw-6679	285	7	from	from	ADP
taxlaw-6679	285	8	state	state	NOUN
taxlaw-6679	285	9	economic	economic	ADJ
taxlaw-6679	285	10	growth	growth	NOUN
taxlaw-6679	285	11	,	,	PUNCT
taxlaw-6679	285	12	evidence	evidence	NOUN
taxlaw-6679	285	13	suggests	suggest	VERB
taxlaw-6679	285	14	that	that	SCONJ
taxlaw-6679	285	15	state	state	NOUN
taxlaw-6679	285	16	governments	government	NOUN
taxlaw-6679	285	17	generally	generally	ADV
taxlaw-6679	285	18	reverse	reverse	VERB
taxlaw-6679	285	19	such	such	ADJ
taxlaw-6679	285	20	increases	increase	NOUN
taxlaw-6679	285	21	–	–	PUNCT
taxlaw-6679	285	22	they	they	PRON
taxlaw-6679	285	23	make	make	VERB
taxlaw-6679	285	24	changes	change	NOUN
taxlaw-6679	285	25	to	to	ADP
taxlaw-6679	285	26	the	the	DET
taxlaw-6679	285	27	tax	tax	NOUN
taxlaw-6679	285	28	system	system	NOUN
taxlaw-6679	285	29	,	,	PUNCT
taxlaw-6679	285	30	such	such	ADJ
taxlaw-6679	285	31	as	as	ADP
taxlaw-6679	285	32	lowering	lower	VERB
taxlaw-6679	285	33	rates	rate	NOUN
taxlaw-6679	285	34	,	,	PUNCT
taxlaw-6679	285	35	in	in	ADP
taxlaw-6679	285	36	order	order	NOUN
taxlaw-6679	285	37	to	to	PART
taxlaw-6679	285	38	keep	keep	VERB
taxlaw-6679	285	39	revenue	revenue	NOUN
taxlaw-6679	285	40	neutral	neutral	ADJ
taxlaw-6679	285	41	.	.	PUNCT
taxlaw-6679	286	1	79	79	NUM
taxlaw-6679	287	1	in	in	ADP
taxlaw-6679	287	2	contrast	contrast	NOUN
taxlaw-6679	287	3	,	,	PUNCT
taxlaw-6679	287	4	intergovernmental	intergovernmental	ADJ
taxlaw-6679	287	5	grants	grant	NOUN
taxlaw-6679	287	6	(	(	PUNCT
taxlaw-6679	287	7	which	which	PRON
taxlaw-6679	287	8	come	come	VERB
taxlaw-6679	287	9	from	from	ADP
taxlaw-6679	287	10	outside	outside	ADP
taxlaw-6679	287	11	the	the	DET
taxlaw-6679	287	12	state	state	NOUN
taxlaw-6679	287	13	,	,	PUNCT
taxlaw-6679	287	14	not	not	PART
taxlaw-6679	287	15	directly	directly	ADV
taxlaw-6679	287	16	from	from	ADP
taxlaw-6679	287	17	the	the	DET
taxlaw-6679	287	18	state	state	NOUN
taxlaw-6679	287	19	’s	’s	PART
taxlaw-6679	287	20	taxpayers	taxpayer	NOUN
taxlaw-6679	287	21	)	)	PUNCT
taxlaw-6679	287	22	produce	produce	VERB
taxlaw-6679	287	23	a	a	DET
taxlaw-6679	287	24	different	different	ADJ
taxlaw-6679	287	25	result	result	NOUN
taxlaw-6679	287	26	.	.	PUNCT
taxlaw-6679	288	1	states	state	NOUN
taxlaw-6679	288	2	tend	tend	VERB
taxlaw-6679	288	3	to	to	PART
taxlaw-6679	288	4	keep	keep	VERB
taxlaw-6679	288	5	the	the	DET
taxlaw-6679	288	6	revenue	revenue	NOUN
taxlaw-6679	288	7	and	and	CCONJ
taxlaw-6679	288	8	increase	increase	VERB
taxlaw-6679	288	9	overall	overall	ADJ
taxlaw-6679	288	10	spending	spending	NOUN
taxlaw-6679	288	11	–	–	PUNCT
taxlaw-6679	288	12	a	a	DET
taxlaw-6679	288	13	phenomenon	phenomenon	NOUN
taxlaw-6679	288	14	referred	refer	VERB
taxlaw-6679	288	15	to	to	ADP
taxlaw-6679	288	16	as	as	ADP
taxlaw-6679	288	17	the	the	DET
taxlaw-6679	288	18	“	"	PUNCT
taxlaw-6679	288	19	flypaper	flypaper	ADJ
taxlaw-6679	288	20	effect	effect	NOUN
taxlaw-6679	288	21	”	"	PUNCT
taxlaw-6679	288	22	because	because	SCONJ
taxlaw-6679	288	23	the	the	DET
taxlaw-6679	288	24	external	external	ADJ
taxlaw-6679	288	25	funds	fund	NOUN
taxlaw-6679	288	26	“	"	PUNCT
taxlaw-6679	288	27	stick	stick	VERB
taxlaw-6679	288	28	where	where	SCONJ
taxlaw-6679	288	29	it	it	PRON
taxlaw-6679	288	30	hits	hit	VERB
taxlaw-6679	288	31	.	.	PUNCT
taxlaw-6679	289	1	”80	”80	PROPN
taxlaw-6679	289	2	77	77	NUM
taxlaw-6679	289	3	ladd	ladd	PROPN
taxlaw-6679	289	4	,	,	PUNCT
taxlaw-6679	289	5	supra	supra	PROPN
taxlaw-6679	289	6	note	note	NOUN
taxlaw-6679	289	7	10	10	NUM
taxlaw-6679	289	8	,	,	PUNCT
taxlaw-6679	289	9	at	at	ADP
taxlaw-6679	289	10	83	83	NUM
taxlaw-6679	289	11	.	.	PUNCT
taxlaw-6679	289	12	78	78	NUM
taxlaw-6679	289	13	james	james	PROPN
taxlaw-6679	289	14	m.	m.	PROPN
taxlaw-6679	289	15	poterba	poterba	PROPN
taxlaw-6679	289	16	,	,	PUNCT
taxlaw-6679	289	17	state	state	NOUN
taxlaw-6679	289	18	responses	response	NOUN
taxlaw-6679	289	19	to	to	ADP
taxlaw-6679	289	20	fiscal	fiscal	ADJ
taxlaw-6679	289	21	crises	crisis	NOUN
taxlaw-6679	289	22	:	:	PUNCT
taxlaw-6679	289	23	the	the	DET
taxlaw-6679	289	24	effects	effect	NOUN
taxlaw-6679	289	25	of	of	ADP
taxlaw-6679	289	26	budgetary	budgetary	ADJ
taxlaw-6679	289	27	institutions	institution	NOUN
taxlaw-6679	289	28	and	and	CCONJ
taxlaw-6679	289	29	politics	politic	NOUN
taxlaw-6679	289	30	,	,	PUNCT
taxlaw-6679	289	31	102	102	NUM
taxlaw-6679	289	32	j.	j.	PROPN
taxlaw-6679	289	33	pol	pol	PROPN
taxlaw-6679	289	34	.	.	PUNCT
taxlaw-6679	289	35	econ	econ	PROPN
taxlaw-6679	289	36	.	.	PUNCT
taxlaw-6679	290	1	799	799	NUM
taxlaw-6679	290	2	,	,	PUNCT
taxlaw-6679	290	3	811	811	NUM
taxlaw-6679	290	4	(	(	PUNCT
taxlaw-6679	290	5	1994	1994	NUM
taxlaw-6679	290	6	)	)	PUNCT
taxlaw-6679	290	7	.	.	PUNCT
taxlaw-6679	291	1	states	state	NOUN
taxlaw-6679	291	2	with	with	ADP
taxlaw-6679	291	3	tax	tax	NOUN
taxlaw-6679	291	4	limitations	limitation	NOUN
taxlaw-6679	291	5	,	,	PUNCT
taxlaw-6679	291	6	however	however	ADV
taxlaw-6679	291	7	,	,	PUNCT
taxlaw-6679	291	8	raise	raise	VERB
taxlaw-6679	291	9	taxes	taxis	NOUN
taxlaw-6679	291	10	by	by	ADP
taxlaw-6679	291	11	less	less	ADJ
taxlaw-6679	291	12	in	in	ADP
taxlaw-6679	291	13	response	response	NOUN
taxlaw-6679	291	14	to	to	ADP
taxlaw-6679	291	15	unanticipated	unanticipated	ADJ
taxlaw-6679	291	16	deficits	deficit	NOUN
taxlaw-6679	291	17	than	than	SCONJ
taxlaw-6679	291	18	do	do	VERB
taxlaw-6679	291	19	states	state	NOUN
taxlaw-6679	291	20	without	without	ADP
taxlaw-6679	291	21	such	such	ADJ
taxlaw-6679	291	22	limits	limit	NOUN
taxlaw-6679	291	23	.	.	PUNCT
taxlaw-6679	292	1	i	i	PRON
taxlaw-6679	292	2	d.	d.	PROPN
taxlaw-6679	292	3	at	at	ADP
taxlaw-6679	292	4	815	815	NUM
taxlaw-6679	292	5	.	.	PUNCT
taxlaw-6679	293	1	states	state	NOUN
taxlaw-6679	293	2	with	with	ADP
taxlaw-6679	293	3	single	single	ADJ
taxlaw-6679	293	4	political	political	ADJ
taxlaw-6679	293	5	party	party	NOUN
taxlaw-6679	293	6	control	control	NOUN
taxlaw-6679	293	7	raise	raise	VERB
taxlaw-6679	293	8	taxes	taxis	NOUN
taxlaw-6679	293	9	and	and	CCONJ
taxlaw-6679	293	10	cut	cut	VERB
taxlaw-6679	293	11	spending	spending	NOUN
taxlaw-6679	293	12	by	by	ADP
taxlaw-6679	293	13	greater	great	ADJ
taxlaw-6679	293	14	amounts	amount	NOUN
taxlaw-6679	293	15	than	than	ADP
taxlaw-6679	293	16	states	state	NOUN
taxlaw-6679	293	17	where	where	SCONJ
taxlaw-6679	293	18	the	the	DET
taxlaw-6679	293	19	governor	governor	NOUN
taxlaw-6679	293	20	is	be	AUX
taxlaw-6679	293	21	of	of	ADP
taxlaw-6679	293	22	a	a	DET
taxlaw-6679	293	23	different	different	ADJ
taxlaw-6679	293	24	political	political	ADJ
taxlaw-6679	293	25	party	party	NOUN
taxlaw-6679	293	26	than	than	ADP
taxlaw-6679	293	27	the	the	DET
taxlaw-6679	293	28	legislative	legislative	ADJ
taxlaw-6679	293	29	majority	majority	NOUN
taxlaw-6679	293	30	.	.	PUNCT
taxlaw-6679	294	1	i	i	PRON
taxlaw-6679	294	2	d.	d.	PROPN
taxlaw-6679	294	3	at	at	ADP
taxlaw-6679	294	4	816	816	NUM
taxlaw-6679	294	5	.	.	PUNCT
taxlaw-6679	295	1	79	79	NUM
taxlaw-6679	295	2	see	see	VERB
taxlaw-6679	295	3	,	,	PUNCT
taxlaw-6679	295	4	e.g.	e.g.	ADV
taxlaw-6679	295	5	,	,	PUNCT
taxlaw-6679	295	6	daniel	daniel	PROPN
taxlaw-6679	295	7	r.	r.	PROPN
taxlaw-6679	295	8	feenberg	feenberg	PROPN
taxlaw-6679	295	9	&	&	CCONJ
taxlaw-6679	295	10	harvey	harvey	PROPN
taxlaw-6679	295	11	s.	s.	PROPN
taxlaw-6679	295	12	rosen	rosen	PROPN
taxlaw-6679	295	13	,	,	PUNCT
taxlaw-6679	295	14	tax	tax	NOUN
taxlaw-6679	295	15	structure	structure	NOUN
taxlaw-6679	295	16	and	and	CCONJ
taxlaw-6679	295	17	public	public	ADJ
taxlaw-6679	295	18	sector	sector	NOUN
taxlaw-6679	295	19	growth	growth	NOUN
taxlaw-6679	295	20	,	,	PUNCT
taxlaw-6679	295	21	32	32	NUM
taxlaw-6679	295	22	j.	j.	PROPN
taxlaw-6679	295	23	pub	pub	PROPN
taxlaw-6679	295	24	.	.	PUNCT
taxlaw-6679	296	1	econ	econ	PROPN
taxlaw-6679	296	2	.	.	PUNCT
taxlaw-6679	297	1	185	185	NUM
taxlaw-6679	297	2	(	(	PUNCT
taxlaw-6679	297	3	1987	1987	NUM
taxlaw-6679	297	4	)	)	PUNCT
taxlaw-6679	297	5	.	.	PUNCT
taxlaw-6679	298	1	80	80	NUM
taxlaw-6679	298	2	see	see	VERB
taxlaw-6679	298	3	ladd	ladd	NOUN
taxlaw-6679	298	4	,	,	PUNCT
taxlaw-6679	298	5	supra	supra	PROPN
taxlaw-6679	298	6	note	note	NOUN
taxlaw-6679	298	7	10	10	NUM
taxlaw-6679	298	8	,	,	PUNCT
taxlaw-6679	298	9	at	at	ADP
taxlaw-6679	298	10	83	83	NUM
taxlaw-6679	298	11	(	(	PUNCT
taxlaw-6679	298	12	crediting	credit	VERB
taxlaw-6679	298	13	arthur	arthur	NOUN
taxlaw-6679	298	14	okun	okun	PROPN
taxlaw-6679	298	15	with	with	ADP
taxlaw-6679	298	16	the	the	DET
taxlaw-6679	298	17	original	original	ADJ
taxlaw-6679	298	18	use	use	NOUN
taxlaw-6679	298	19	of	of	ADP
taxlaw-6679	298	20	the	the	DET
taxlaw-6679	298	21	term	term	NOUN
taxlaw-6679	298	22	)	)	PUNCT
taxlaw-6679	298	23	.	.	PUNCT
taxlaw-6679	299	1	given	give	VERB
taxlaw-6679	299	2	that	that	PRON
taxlaw-6679	299	3	federal	federal	ADJ
taxlaw-6679	299	4	grants	grant	NOUN
taxlaw-6679	299	5	are	be	AUX
taxlaw-6679	299	6	often	often	ADV
taxlaw-6679	299	7	made	make	VERB
taxlaw-6679	299	8	for	for	ADP
taxlaw-6679	299	9	specific	specific	ADJ
taxlaw-6679	299	10	purposes	purpose	NOUN
taxlaw-6679	299	11	,	,	PUNCT
taxlaw-6679	299	12	with	with	ADP
taxlaw-6679	299	13	specific	specific	ADJ
taxlaw-6679	299	14	conditions	condition	NOUN
taxlaw-6679	299	15	attached	attach	VERB
taxlaw-6679	299	16	,	,	PUNCT
taxlaw-6679	299	17	in	in	ADP
taxlaw-6679	299	18	order	order	NOUN
taxlaw-6679	299	19	to	to	PART
taxlaw-6679	299	20	get	get	VERB
taxlaw-6679	299	21	states	state	NOUN
taxlaw-6679	299	22	to	to	PART
taxlaw-6679	299	23	spend	spend	VERB
taxlaw-6679	299	24	in	in	ADP
taxlaw-6679	299	25	a	a	DET
taxlaw-6679	299	26	way	way	NOUN
taxlaw-6679	299	27	they	they	PRON
taxlaw-6679	299	28	otherwise	otherwise	ADV
taxlaw-6679	299	29	would	would	AUX
taxlaw-6679	299	30	not	not	PART
taxlaw-6679	299	31	,	,	PUNCT
taxlaw-6679	299	32	the	the	DET
taxlaw-6679	299	33	flypaper	flypaper	ADJ
taxlaw-6679	299	34	effect	effect	NOUN
taxlaw-6679	299	35	does	do	AUX
taxlaw-6679	299	36	not	not	PART
taxlaw-6679	299	37	seem	seem	VERB
taxlaw-6679	299	38	particularly	particularly	ADV
taxlaw-6679	299	39	surprising	surprising	ADJ
taxlaw-6679	299	40	in	in	ADP
taxlaw-6679	299	41	this	this	DET
taxlaw-6679	299	42	context	context	NOUN
taxlaw-6679	299	43	.	.	PUNCT
taxlaw-6679	300	1	2019	2019	NUM
taxlaw-6679	300	2	]	]	PUNCT
taxlaw-6679	300	3	state	state	NOUN
taxlaw-6679	300	4	individual	individual	ADJ
taxlaw-6679	300	5	income	income	NOUN
taxlaw-6679	300	6	tax	tax	NOUN
taxlaw-6679	300	7	conformity	conformity	NOUN
taxlaw-6679	300	8	in	in	ADP
taxlaw-6679	300	9	practice	practice	NOUN
taxlaw-6679	300	10	:	:	PUNCT
taxlaw-6679	300	11	evidence	evidence	NOUN
taxlaw-6679	300	12	from	from	ADP
taxlaw-6679	300	13	the	the	DET
taxlaw-6679	300	14	tax	tax	NOUN
taxlaw-6679	300	15	cuts	cut	NOUN
taxlaw-6679	300	16	&	&	CCONJ
taxlaw-6679	300	17	jobs	job	NOUN
taxlaw-6679	300	18	act	act	VERB
taxlaw-6679	300	19	73	73	NUM
taxlaw-6679	300	20	the	the	DET
taxlaw-6679	300	21	dynamics	dynamic	NOUN
taxlaw-6679	300	22	of	of	ADP
taxlaw-6679	300	23	windfalls	windfall	NOUN
taxlaw-6679	300	24	and	and	CCONJ
taxlaw-6679	300	25	deficits	deficit	NOUN
taxlaw-6679	300	26	that	that	PRON
taxlaw-6679	300	27	result	result	VERB
taxlaw-6679	300	28	from	from	ADP
taxlaw-6679	300	29	state	state	NOUN
taxlaw-6679	300	30	individual	individual	ADJ
taxlaw-6679	300	31	income	income	NOUN
taxlaw-6679	300	32	tax	tax	NOUN
taxlaw-6679	300	33	conformity	conformity	NOUN
taxlaw-6679	300	34	are	be	AUX
taxlaw-6679	300	35	less	less	ADV
taxlaw-6679	300	36	well	well	ADV
taxlaw-6679	300	37	studied	study	VERB
taxlaw-6679	300	38	than	than	ADP
taxlaw-6679	300	39	those	those	PRON
taxlaw-6679	300	40	in	in	ADP
taxlaw-6679	300	41	other	other	ADJ
taxlaw-6679	300	42	contexts	contexts	NOUN
taxlaw-6679	300	43	,	,	PUNCT
taxlaw-6679	300	44	in	in	ADP
taxlaw-6679	300	45	part	part	NOUN
taxlaw-6679	300	46	because	because	SCONJ
taxlaw-6679	300	47	there	there	PRON
taxlaw-6679	300	48	have	have	AUX
taxlaw-6679	300	49	been	be	AUX
taxlaw-6679	300	50	relatively	relatively	ADV
taxlaw-6679	300	51	limited	limit	VERB
taxlaw-6679	300	52	opportunities	opportunity	NOUN
taxlaw-6679	300	53	to	to	PART
taxlaw-6679	300	54	do	do	AUX
taxlaw-6679	300	55	so	so	ADV
taxlaw-6679	300	56	.	.	PUNCT
taxlaw-6679	301	1	there	there	PRON
taxlaw-6679	301	2	is	be	VERB
taxlaw-6679	301	3	,	,	PUNCT
taxlaw-6679	301	4	however	however	ADV
taxlaw-6679	301	5	,	,	PUNCT
taxlaw-6679	301	6	reason	reason	NOUN
taxlaw-6679	301	7	to	to	PART
taxlaw-6679	301	8	suspect	suspect	VERB
taxlaw-6679	301	9	that	that	SCONJ
taxlaw-6679	301	10	the	the	DET
taxlaw-6679	301	11	structure	structure	NOUN
taxlaw-6679	301	12	of	of	ADP
taxlaw-6679	301	13	state	state	NOUN
taxlaw-6679	301	14	tax	tax	NOUN
taxlaw-6679	301	15	conformity	conformity	NOUN
taxlaw-6679	301	16	might	might	AUX
taxlaw-6679	301	17	lead	lead	VERB
taxlaw-6679	301	18	to	to	ADP
taxlaw-6679	301	19	different	different	ADJ
taxlaw-6679	301	20	decision	decision	NOUN
taxlaw-6679	301	21	-	-	PUNCT
taxlaw-6679	301	22	making	making	NOUN
taxlaw-6679	301	23	than	than	ADP
taxlaw-6679	301	24	that	that	PRON
taxlaw-6679	301	25	seen	see	VERB
taxlaw-6679	301	26	in	in	ADP
taxlaw-6679	301	27	non	non	ADJ
taxlaw-6679	301	28	-	-	ADJ
taxlaw-6679	301	29	conformity	conformity	ADJ
taxlaw-6679	301	30	contexts	contexts	NOUN
taxlaw-6679	301	31	.	.	PUNCT
taxlaw-6679	302	1	consider	consider	VERB
taxlaw-6679	302	2	first	first	ADV
taxlaw-6679	302	3	the	the	DET
taxlaw-6679	302	4	case	case	NOUN
taxlaw-6679	302	5	of	of	ADP
taxlaw-6679	302	6	a	a	DET
taxlaw-6679	302	7	state	state	NOUN
taxlaw-6679	302	8	with	with	ADP
taxlaw-6679	302	9	dynamic	dynamic	ADJ
taxlaw-6679	302	10	conformity	conformity	NOUN
taxlaw-6679	302	11	.	.	PUNCT
taxlaw-6679	303	1	if	if	SCONJ
taxlaw-6679	303	2	the	the	DET
taxlaw-6679	303	3	federal	federal	ADJ
taxlaw-6679	303	4	government	government	NOUN
taxlaw-6679	303	5	makes	make	VERB
taxlaw-6679	303	6	changes	change	NOUN
taxlaw-6679	303	7	to	to	ADP
taxlaw-6679	303	8	its	its	PRON
taxlaw-6679	303	9	tax	tax	NOUN
taxlaw-6679	303	10	code	code	NOUN
taxlaw-6679	303	11	,	,	PUNCT
taxlaw-6679	303	12	those	those	DET
taxlaw-6679	303	13	changes	change	NOUN
taxlaw-6679	303	14	are	be	AUX
taxlaw-6679	303	15	mirrored	mirror	VERB
taxlaw-6679	303	16	at	at	ADP
taxlaw-6679	303	17	the	the	DET
taxlaw-6679	303	18	state	state	NOUN
taxlaw-6679	303	19	level	level	NOUN
taxlaw-6679	303	20	unless	unless	SCONJ
taxlaw-6679	303	21	the	the	DET
taxlaw-6679	303	22	state	state	NOUN
taxlaw-6679	303	23	legislature	legislature	NOUN
taxlaw-6679	303	24	passes	pass	VERB
taxlaw-6679	303	25	a	a	DET
taxlaw-6679	303	26	bill	bill	NOUN
taxlaw-6679	303	27	that	that	PRON
taxlaw-6679	303	28	changes	change	VERB
taxlaw-6679	303	29	that	that	PRON
taxlaw-6679	303	30	result	result	VERB
taxlaw-6679	303	31	.	.	PUNCT
taxlaw-6679	304	1	in	in	ADP
taxlaw-6679	304	2	other	other	ADJ
taxlaw-6679	304	3	words	word	NOUN
taxlaw-6679	304	4	,	,	PUNCT
taxlaw-6679	304	5	the	the	DET
taxlaw-6679	304	6	default	default	NOUN
taxlaw-6679	304	7	in	in	ADP
taxlaw-6679	304	8	the	the	DET
taxlaw-6679	304	9	event	event	NOUN
taxlaw-6679	304	10	of	of	ADP
taxlaw-6679	304	11	nonaction	nonaction	NOUN
taxlaw-6679	304	12	is	be	AUX
taxlaw-6679	304	13	conformity	conformity	NOUN
taxlaw-6679	304	14	.	.	PUNCT
taxlaw-6679	305	1	if	if	SCONJ
taxlaw-6679	305	2	the	the	DET
taxlaw-6679	305	3	federal	federal	ADJ
taxlaw-6679	305	4	change	change	NOUN
taxlaw-6679	305	5	has	have	VERB
taxlaw-6679	305	6	the	the	DET
taxlaw-6679	305	7	effect	effect	NOUN
taxlaw-6679	305	8	of	of	ADP
taxlaw-6679	305	9	raising	raise	VERB
taxlaw-6679	305	10	state	state	NOUN
taxlaw-6679	305	11	taxes	taxis	NOUN
taxlaw-6679	305	12	,	,	PUNCT
taxlaw-6679	305	13	state	state	NOUN
taxlaw-6679	305	14	legislators	legislator	NOUN
taxlaw-6679	305	15	in	in	ADP
taxlaw-6679	305	16	a	a	DET
taxlaw-6679	305	17	dynamic	dynamic	ADJ
taxlaw-6679	305	18	conformity	conformity	NOUN
taxlaw-6679	305	19	state	state	NOUN
taxlaw-6679	305	20	can	can	AUX
taxlaw-6679	305	21	essentially	essentially	ADV
taxlaw-6679	305	22	enact	enact	VERB
taxlaw-6679	305	23	a	a	DET
taxlaw-6679	305	24	stealth	stealth	ADJ
taxlaw-6679	305	25	tax	tax	NOUN
taxlaw-6679	305	26	increase	increase	NOUN
taxlaw-6679	305	27	:	:	PUNCT
taxlaw-6679	305	28	do	do	VERB
taxlaw-6679	305	29	nothing	nothing	PRON
taxlaw-6679	305	30	and	and	CCONJ
taxlaw-6679	305	31	increase	increase	VERB
taxlaw-6679	305	32	revenue	revenue	NOUN
taxlaw-6679	305	33	.	.	PUNCT
taxlaw-6679	306	1	at	at	ADP
taxlaw-6679	306	2	a	a	DET
taxlaw-6679	306	3	basic	basic	ADJ
taxlaw-6679	306	4	level	level	NOUN
taxlaw-6679	306	5	,	,	PUNCT
taxlaw-6679	306	6	we	we	PRON
taxlaw-6679	306	7	would	would	AUX
taxlaw-6679	306	8	expect	expect	VERB
taxlaw-6679	306	9	that	that	SCONJ
taxlaw-6679	306	10	this	this	DET
taxlaw-6679	306	11	dynamic	dynamic	ADJ
taxlaw-6679	306	12	might	might	AUX
taxlaw-6679	306	13	lead	lead	VERB
taxlaw-6679	306	14	to	to	ADP
taxlaw-6679	306	15	higher	high	ADJ
taxlaw-6679	306	16	state	state	NOUN
taxlaw-6679	306	17	taxes	taxis	NOUN
taxlaw-6679	306	18	than	than	SCONJ
taxlaw-6679	306	19	would	would	AUX
taxlaw-6679	306	20	be	be	AUX
taxlaw-6679	306	21	the	the	DET
taxlaw-6679	306	22	case	case	NOUN
taxlaw-6679	306	23	absent	absent	ADJ
taxlaw-6679	306	24	conformity	conformity	NOUN
taxlaw-6679	306	25	.	.	PUNCT
taxlaw-6679	307	1	where	where	SCONJ
taxlaw-6679	307	2	the	the	DET
taxlaw-6679	307	3	federal	federal	ADJ
taxlaw-6679	307	4	change	change	NOUN
taxlaw-6679	307	5	decreases	decrease	VERB
taxlaw-6679	307	6	state	state	NOUN
taxlaw-6679	307	7	taxes	taxis	NOUN
taxlaw-6679	307	8	,	,	PUNCT
taxlaw-6679	307	9	the	the	DET
taxlaw-6679	307	10	opposite	opposite	NOUN
taxlaw-6679	307	11	may	may	AUX
taxlaw-6679	307	12	be	be	AUX
taxlaw-6679	307	13	true	true	ADJ
taxlaw-6679	307	14	.	.	PUNCT
taxlaw-6679	308	1	if	if	SCONJ
taxlaw-6679	308	2	legislators	legislator	NOUN
taxlaw-6679	308	3	must	must	AUX
taxlaw-6679	308	4	pass	pass	VERB
taxlaw-6679	308	5	legislation	legislation	NOUN
taxlaw-6679	308	6	in	in	ADP
taxlaw-6679	308	7	order	order	NOUN
taxlaw-6679	308	8	to	to	PART
taxlaw-6679	308	9	keep	keep	VERB
taxlaw-6679	308	10	revenue	revenue	NOUN
taxlaw-6679	308	11	at	at	ADP
taxlaw-6679	308	12	its	its	PRON
taxlaw-6679	308	13	pre	pre	ADJ
taxlaw-6679	308	14	-	-	ADJ
taxlaw-6679	308	15	federal	federal	ADJ
taxlaw-6679	308	16	change	change	NOUN
taxlaw-6679	308	17	level	level	NOUN
taxlaw-6679	308	18	,	,	PUNCT
taxlaw-6679	308	19	legislators	legislator	NOUN
taxlaw-6679	308	20	may	may	AUX
taxlaw-6679	308	21	shy	shy	VERB
taxlaw-6679	308	22	away	away	ADV
taxlaw-6679	308	23	from	from	ADP
taxlaw-6679	308	24	action	action	NOUN
taxlaw-6679	308	25	–	–	PUNCT
taxlaw-6679	308	26	afraid	afraid	ADJ
taxlaw-6679	308	27	to	to	PART
taxlaw-6679	308	28	be	be	AUX
taxlaw-6679	308	29	labeled	label	VERB
taxlaw-6679	308	30	a	a	DET
taxlaw-6679	308	31	supporter	supporter	NOUN
taxlaw-6679	308	32	of	of	ADP
taxlaw-6679	308	33	higher	high	ADJ
taxlaw-6679	308	34	taxes	taxis	NOUN
taxlaw-6679	308	35	–	–	PUNCT
taxlaw-6679	308	36	and	and	CCONJ
taxlaw-6679	308	37	state	state	NOUN
taxlaw-6679	308	38	taxes	taxis	NOUN
taxlaw-6679	308	39	may	may	AUX
taxlaw-6679	308	40	be	be	AUX
taxlaw-6679	308	41	artificially	artificially	ADV
taxlaw-6679	308	42	suppressed	suppress	VERB
taxlaw-6679	308	43	.	.	PUNCT
taxlaw-6679	309	1	the	the	DET
taxlaw-6679	309	2	dynamics	dynamic	NOUN
taxlaw-6679	309	3	are	be	AUX
taxlaw-6679	309	4	likely	likely	ADV
taxlaw-6679	309	5	different	different	ADJ
taxlaw-6679	309	6	in	in	ADP
taxlaw-6679	309	7	static	static	ADJ
taxlaw-6679	309	8	conformity	conformity	NOUN
taxlaw-6679	309	9	states	state	NOUN
taxlaw-6679	309	10	,	,	PUNCT
taxlaw-6679	309	11	since	since	SCONJ
taxlaw-6679	309	12	updating	update	VERB
taxlaw-6679	309	13	the	the	DET
taxlaw-6679	309	14	crossreference	crossreference	NOUN
taxlaw-6679	309	15	requires	require	VERB
taxlaw-6679	309	16	an	an	DET
taxlaw-6679	309	17	affirmative	affirmative	ADJ
taxlaw-6679	309	18	legislative	legislative	ADJ
taxlaw-6679	309	19	vote	vote	NOUN
taxlaw-6679	309	20	.	.	PUNCT
taxlaw-6679	310	1	the	the	DET
taxlaw-6679	310	2	political	political	ADJ
taxlaw-6679	310	3	pressures	pressure	NOUN
taxlaw-6679	310	4	on	on	ADP
taxlaw-6679	310	5	that	that	DET
taxlaw-6679	310	6	vote	vote	NOUN
taxlaw-6679	310	7	might	might	AUX
taxlaw-6679	310	8	be	be	AUX
taxlaw-6679	310	9	based	base	VERB
taxlaw-6679	310	10	on	on	ADP
taxlaw-6679	310	11	whether	whether	SCONJ
taxlaw-6679	310	12	the	the	DET
taxlaw-6679	310	13	bill	bill	NOUN
taxlaw-6679	310	14	can	can	AUX
taxlaw-6679	310	15	be	be	AUX
taxlaw-6679	310	16	fairly	fairly	ADV
taxlaw-6679	310	17	characterized	characterize	VERB
taxlaw-6679	310	18	as	as	ADP
taxlaw-6679	310	19	increasing	increase	VERB
taxlaw-6679	310	20	or	or	CCONJ
taxlaw-6679	310	21	decreasing	decrease	VERB
taxlaw-6679	310	22	state	state	NOUN
taxlaw-6679	310	23	taxes	taxis	NOUN
taxlaw-6679	310	24	,	,	PUNCT
taxlaw-6679	310	25	but	but	CCONJ
taxlaw-6679	310	26	it	it	PRON
taxlaw-6679	310	27	may	may	AUX
taxlaw-6679	310	28	be	be	AUX
taxlaw-6679	310	29	more	more	ADV
taxlaw-6679	310	30	likely	likely	ADJ
taxlaw-6679	310	31	that	that	SCONJ
taxlaw-6679	310	32	little	little	ADJ
taxlaw-6679	310	33	attention	attention	NOUN
taxlaw-6679	310	34	would	would	AUX
taxlaw-6679	310	35	be	be	AUX
taxlaw-6679	310	36	paid	pay	VERB
taxlaw-6679	310	37	to	to	ADP
taxlaw-6679	310	38	a	a	DET
taxlaw-6679	310	39	bill	bill	NOUN
taxlaw-6679	310	40	that	that	PRON
taxlaw-6679	310	41	looks	look	VERB
taxlaw-6679	310	42	like	like	ADP
taxlaw-6679	310	43	mere	mere	ADJ
taxlaw-6679	310	44	housekeeping	housekeeping	NOUN
taxlaw-6679	310	45	rather	rather	ADV
taxlaw-6679	310	46	than	than	ADP
taxlaw-6679	310	47	a	a	DET
taxlaw-6679	310	48	change	change	NOUN
taxlaw-6679	310	49	of	of	ADP
taxlaw-6679	310	50	law	law	NOUN
taxlaw-6679	310	51	.	.	PUNCT
taxlaw-6679	311	1	despite	despite	SCONJ
taxlaw-6679	311	2	these	these	DET
taxlaw-6679	311	3	reasonable	reasonable	ADJ
taxlaw-6679	311	4	hypotheses	hypothesis	NOUN
taxlaw-6679	311	5	about	about	ADP
taxlaw-6679	311	6	legislative	legislative	ADJ
taxlaw-6679	311	7	decisionmaking	decisionmaking	NOUN
taxlaw-6679	311	8	,	,	PUNCT
taxlaw-6679	311	9	however	however	ADV
taxlaw-6679	311	10	,	,	PUNCT
taxlaw-6679	311	11	the	the	DET
taxlaw-6679	311	12	sole	sole	ADJ
taxlaw-6679	311	13	empirical	empirical	ADJ
taxlaw-6679	311	14	study	study	NOUN
taxlaw-6679	311	15	of	of	ADP
taxlaw-6679	311	16	the	the	DET
taxlaw-6679	311	17	issue	issue	NOUN
taxlaw-6679	311	18	found	find	VERB
taxlaw-6679	311	19	no	no	DET
taxlaw-6679	311	20	statistically	statistically	ADV
taxlaw-6679	311	21	significant	significant	ADJ
taxlaw-6679	311	22	differences	difference	NOUN
taxlaw-6679	311	23	between	between	ADP
taxlaw-6679	311	24	static	static	ADJ
taxlaw-6679	311	25	and	and	CCONJ
taxlaw-6679	311	26	dynamic	dynamic	ADJ
taxlaw-6679	311	27	states	state	NOUN
taxlaw-6679	311	28	with	with	ADP
taxlaw-6679	311	29	respect	respect	NOUN
taxlaw-6679	311	30	to	to	ADP
taxlaw-6679	311	31	decisions	decision	NOUN
taxlaw-6679	311	32	to	to	ADP
taxlaw-6679	311	33	either	either	CCONJ
taxlaw-6679	311	34	conform	conform	VERB
taxlaw-6679	311	35	or	or	CCONJ
taxlaw-6679	311	36	decouple	decouple	VERB
taxlaw-6679	311	37	from	from	ADP
taxlaw-6679	311	38	federal	federal	ADJ
taxlaw-6679	311	39	tax	tax	NOUN
taxlaw-6679	311	40	law.81	law.81	PROPN
taxlaw-6679	311	41	studies	study	NOUN
taxlaw-6679	311	42	of	of	ADP
taxlaw-6679	311	43	tra	tra	NOUN
taxlaw-6679	311	44	’	'	PUNCT
taxlaw-6679	311	45	86	86	NUM
taxlaw-6679	311	46	found	find	VERB
taxlaw-6679	311	47	significant	significant	ADJ
taxlaw-6679	311	48	variation	variation	NOUN
taxlaw-6679	311	49	in	in	ADP
taxlaw-6679	311	50	how	how	SCONJ
taxlaw-6679	311	51	states	state	NOUN
taxlaw-6679	311	52	responded	respond	VERB
taxlaw-6679	311	53	to	to	ADP
taxlaw-6679	311	54	the	the	DET
taxlaw-6679	311	55	resulting	result	VERB
taxlaw-6679	311	56	revenue	revenue	NOUN
taxlaw-6679	311	57	windfall.82	windfall.82	PROPN
taxlaw-6679	311	58	overall	overall	ADV
taxlaw-6679	311	59	,	,	PUNCT
taxlaw-6679	311	60	economists	economist	NOUN
taxlaw-6679	311	61	found	find	VERB
taxlaw-6679	311	62	some	some	DET
taxlaw-6679	311	63	evidence	evidence	NOUN
taxlaw-6679	311	64	of	of	ADP
taxlaw-6679	311	65	the	the	DET
taxlaw-6679	311	66	flypaper	flypaper	NOUN
taxlaw-6679	311	67	effect.83	effect.83	NOUN
taxlaw-6679	311	68	that	that	PRON
taxlaw-6679	311	69	is	be	AUX
taxlaw-6679	311	70	,	,	PUNCT
taxlaw-6679	311	71	state	state	NOUN
taxlaw-6679	311	72	governments	government	NOUN
taxlaw-6679	311	73	did	do	AUX
taxlaw-6679	311	74	not	not	PART
taxlaw-6679	311	75	react	react	VERB
taxlaw-6679	311	76	to	to	ADP
taxlaw-6679	311	77	tax	tax	NOUN
taxlaw-6679	311	78	conformity	conformity	NOUN
taxlaw-6679	311	79	windfalls	windfall	NOUN
taxlaw-6679	311	80	by	by	ADP
taxlaw-6679	311	81	returning	return	VERB
taxlaw-6679	311	82	such	such	ADJ
taxlaw-6679	311	83	amounts	amount	NOUN
taxlaw-6679	311	84	in	in	ADP
taxlaw-6679	311	85	full	full	ADJ
taxlaw-6679	311	86	to	to	ADP
taxlaw-6679	311	87	state	state	NOUN
taxlaw-6679	311	88	taxpayers	taxpayer	NOUN
taxlaw-6679	311	89	but	but	CCONJ
taxlaw-6679	311	90	rather	rather	ADV
taxlaw-6679	311	91	retained	retain	VERB
taxlaw-6679	311	92	some	some	PRON
taxlaw-6679	311	93	of	of	ADP
taxlaw-6679	311	94	the	the	DET
taxlaw-6679	311	95	revenue	revenue	NOUN
taxlaw-6679	311	96	and	and	CCONJ
taxlaw-6679	311	97	increased	increase	VERB
taxlaw-6679	311	98	spending	spending	NOUN
taxlaw-6679	311	99	.	.	PUNCT
taxlaw-6679	312	1	for	for	ADP
taxlaw-6679	312	2	example	example	NOUN
taxlaw-6679	312	3	,	,	PUNCT
taxlaw-6679	312	4	one	one	NUM
taxlaw-6679	312	5	study	study	NOUN
taxlaw-6679	312	6	found	find	VERB
taxlaw-6679	312	7	that	that	SCONJ
taxlaw-6679	312	8	states	state	NOUN
taxlaw-6679	312	9	kept	keep	VERB
taxlaw-6679	312	10	,	,	PUNCT
taxlaw-6679	312	11	on	on	ADP
taxlaw-6679	312	12	average	average	ADJ
taxlaw-6679	312	13	,	,	PUNCT
taxlaw-6679	312	14	40	40	NUM
taxlaw-6679	312	15	cents	cent	NOUN
taxlaw-6679	312	16	of	of	ADP
taxlaw-6679	312	17	every	every	DET
taxlaw-6679	312	18	windfall	windfall	NOUN
taxlaw-6679	312	19	dollar	dollar	NOUN
taxlaw-6679	312	20	resulting	result	VERB
taxlaw-6679	312	21	from	from	ADP
taxlaw-6679	312	22	tra	tra	NOUN
taxlaw-6679	312	23	‘	'	PUNCT
taxlaw-6679	312	24	86.84	86.84	NUM
taxlaw-6679	312	25	another	another	DET
taxlaw-6679	312	26	study	study	NOUN
taxlaw-6679	312	27	estimated	estimate	VERB
taxlaw-6679	312	28	that	that	SCONJ
taxlaw-6679	312	29	states	state	NOUN
taxlaw-6679	312	30	kept	keep	VERB
taxlaw-6679	312	31	,	,	PUNCT
taxlaw-6679	312	32	on	on	ADP
taxlaw-6679	312	33	average	average	ADJ
taxlaw-6679	312	34	,	,	PUNCT
taxlaw-6679	312	35	only	only	ADV
taxlaw-6679	312	36	19	19	NUM
taxlaw-6679	312	37	cents	cent	NOUN
taxlaw-6679	312	38	of	of	ADP
taxlaw-6679	312	39	every	every	DET
taxlaw-6679	312	40	windfall	windfall	NOUN
taxlaw-6679	312	41	dollar	dollar	NOUN
taxlaw-6679	312	42	,	,	PUNCT
taxlaw-6679	312	43	but	but	CCONJ
taxlaw-6679	312	44	with	with	ADP
taxlaw-6679	312	45	significant	significant	ADJ
taxlaw-6679	312	46	variation	variation	NOUN
taxlaw-6679	312	47	among	among	ADP
taxlaw-6679	312	48	the	the	DET
taxlaw-6679	312	49	states.85	states.85	NOUN
taxlaw-6679	312	50	among	among	ADP
taxlaw-6679	312	51	thirty	thirty	NUM
taxlaw-6679	312	52	-	-	PUNCT
taxlaw-6679	312	53	four	four	NUM
taxlaw-6679	312	54	states	state	NOUN
taxlaw-6679	312	55	with	with	ADP
taxlaw-6679	312	56	windfalls	windfall	NOUN
taxlaw-6679	312	57	,	,	PUNCT
taxlaw-6679	312	58	thirteen	thirteen	NUM
taxlaw-6679	312	59	81	81	NUM
taxlaw-6679	312	60	morrow	morrow	PROPN
taxlaw-6679	312	61	&	&	CCONJ
taxlaw-6679	312	62	ricketts	ricketts	PROPN
taxlaw-6679	312	63	,	,	PUNCT
taxlaw-6679	312	64	supra	supra	PROPN
taxlaw-6679	312	65	note	note	PROPN
taxlaw-6679	312	66	11	11	NUM
taxlaw-6679	312	67	,	,	PUNCT
taxlaw-6679	312	68	at	at	ADP
taxlaw-6679	312	69	49	49	NUM
taxlaw-6679	312	70	.	.	PUNCT
taxlaw-6679	313	1	82	82	NUM
taxlaw-6679	313	2	auxier	auxier	NOUN
taxlaw-6679	313	3	&	&	CCONJ
taxlaw-6679	313	4	sammartino	sammartino	PROPN
taxlaw-6679	313	5	,	,	PUNCT
taxlaw-6679	313	6	supra	supra	PROPN
taxlaw-6679	313	7	note	note	PROPN
taxlaw-6679	313	8	22	22	NUM
taxlaw-6679	313	9	,	,	PUNCT
taxlaw-6679	313	10	at	at	ADP
taxlaw-6679	313	11	5	5	NUM
taxlaw-6679	313	12	.	.	SYM
taxlaw-6679	313	13	83	83	NUM
taxlaw-6679	313	14	see	see	NOUN
taxlaw-6679	313	15	ladd	ladd	NOUN
taxlaw-6679	313	16	,	,	PUNCT
taxlaw-6679	313	17	supra	supra	PROPN
taxlaw-6679	313	18	note	note	NOUN
taxlaw-6679	313	19	10	10	NUM
taxlaw-6679	313	20	,	,	PUNCT
taxlaw-6679	313	21	at	at	ADP
taxlaw-6679	313	22	100	100	NUM
taxlaw-6679	313	23	;	;	PUNCT
taxlaw-6679	313	24	gold	gold	NOUN
taxlaw-6679	313	25	,	,	PUNCT
taxlaw-6679	313	26	supra	supra	PROPN
taxlaw-6679	313	27	note	note	NOUN
taxlaw-6679	313	28	10	10	NUM
taxlaw-6679	313	29	,	,	PUNCT
taxlaw-6679	313	30	at	at	ADP
taxlaw-6679	313	31	431	431	NUM
taxlaw-6679	313	32	.	.	PUNCT
taxlaw-6679	314	1	84	84	NUM
taxlaw-6679	314	2	see	see	VERB
taxlaw-6679	314	3	ladd	ladd	NOUN
taxlaw-6679	314	4	,	,	PUNCT
taxlaw-6679	314	5	supra	supra	PROPN
taxlaw-6679	314	6	note	note	NOUN
taxlaw-6679	314	7	10	10	NUM
taxlaw-6679	314	8	,	,	PUNCT
taxlaw-6679	314	9	at	at	ADP
taxlaw-6679	314	10	100	100	NUM
taxlaw-6679	314	11	.	.	PUNCT
taxlaw-6679	315	1	the	the	DET
taxlaw-6679	315	2	windfall	windfall	NOUN
taxlaw-6679	315	3	dollars	dollar	NOUN
taxlaw-6679	315	4	were	be	AUX
taxlaw-6679	315	5	not	not	PART
taxlaw-6679	315	6	insubstantial	insubstantial	ADJ
taxlaw-6679	315	7	.	.	PUNCT
taxlaw-6679	316	1	as	as	ADP
taxlaw-6679	316	2	a	a	DET
taxlaw-6679	316	3	share	share	NOUN
taxlaw-6679	316	4	of	of	ADP
taxlaw-6679	316	5	income	income	NOUN
taxlaw-6679	316	6	tax	tax	NOUN
taxlaw-6679	316	7	revenues	revenue	NOUN
taxlaw-6679	316	8	,	,	PUNCT
taxlaw-6679	316	9	windfalls	windfall	NOUN
taxlaw-6679	316	10	exceeded	exceed	VERB
taxlaw-6679	316	11	10	10	NUM
taxlaw-6679	316	12	%	%	NOUN
taxlaw-6679	316	13	in	in	ADP
taxlaw-6679	316	14	over	over	ADP
taxlaw-6679	316	15	half	half	DET
taxlaw-6679	316	16	the	the	DET
taxlaw-6679	316	17	states	state	NOUN
taxlaw-6679	316	18	.	.	PUNCT
taxlaw-6679	317	1	i	i	PRON
taxlaw-6679	317	2	d.	d.	PROPN
taxlaw-6679	317	3	at	at	ADP
taxlaw-6679	317	4	87	87	NUM
taxlaw-6679	317	5	.	.	PUNCT
taxlaw-6679	317	6	85	85	NUM
taxlaw-6679	318	1	i	i	PRON
taxlaw-6679	318	2	d.	d.	NOUN
taxlaw-6679	318	3	at	at	ADP
taxlaw-6679	318	4	90	90	NUM
taxlaw-6679	318	5	.	.	PUNCT
taxlaw-6679	319	1	[	[	X
taxlaw-6679	319	2	vol.11:1	vol.11:1	PROPN
taxlaw-6679	319	3	columbia	columbia	PROPN
taxlaw-6679	319	4	journal	journal	PROPN
taxlaw-6679	319	5	of	of	ADP
taxlaw-6679	319	6	tax	tax	NOUN
taxlaw-6679	319	7	law	law	NOUN
taxlaw-6679	319	8	74	74	NUM
taxlaw-6679	319	9	returned	return	VERB
taxlaw-6679	319	10	the	the	DET
taxlaw-6679	319	11	full	full	ADJ
taxlaw-6679	319	12	amount	amount	NOUN
taxlaw-6679	319	13	,	,	PUNCT
taxlaw-6679	319	14	fifteen	fifteen	NUM
taxlaw-6679	319	15	states	state	NOUN
taxlaw-6679	319	16	returned	return	VERB
taxlaw-6679	319	17	none	none	NOUN
taxlaw-6679	319	18	of	of	ADP
taxlaw-6679	319	19	the	the	DET
taxlaw-6679	319	20	windfall	windfall	NOUN
taxlaw-6679	319	21	,	,	PUNCT
taxlaw-6679	319	22	with	with	ADP
taxlaw-6679	319	23	the	the	DET
taxlaw-6679	319	24	remaining	remain	VERB
taxlaw-6679	319	25	six	six	NUM
taxlaw-6679	319	26	returning	return	VERB
taxlaw-6679	319	27	a	a	DET
taxlaw-6679	319	28	portion	portion	NOUN
taxlaw-6679	319	29	of	of	ADP
taxlaw-6679	319	30	the	the	DET
taxlaw-6679	319	31	windfall.86	windfall.86	NOUN
taxlaw-6679	319	32	while	while	SCONJ
taxlaw-6679	319	33	studies	study	NOUN
taxlaw-6679	319	34	of	of	ADP
taxlaw-6679	319	35	conformity	conformity	NOUN
taxlaw-6679	319	36	found	find	VERB
taxlaw-6679	319	37	a	a	DET
taxlaw-6679	319	38	flypaper	flypaper	ADJ
taxlaw-6679	319	39	effect	effect	NOUN
taxlaw-6679	319	40	following	follow	VERB
taxlaw-6679	319	41	tra	tra	X
taxlaw-6679	319	42	’	'	PUNCT
taxlaw-6679	319	43	86	86	NUM
taxlaw-6679	319	44	,	,	PUNCT
taxlaw-6679	319	45	there	there	PRON
taxlaw-6679	319	46	is	be	VERB
taxlaw-6679	319	47	no	no	DET
taxlaw-6679	319	48	evidence	evidence	NOUN
taxlaw-6679	319	49	of	of	ADP
taxlaw-6679	319	50	a	a	DET
taxlaw-6679	319	51	flypaper	flypaper	ADJ
taxlaw-6679	319	52	effect	effect	NOUN
taxlaw-6679	319	53	for	for	ADP
taxlaw-6679	319	54	other	other	ADJ
taxlaw-6679	319	55	,	,	PUNCT
taxlaw-6679	319	56	smaller	small	ADJ
taxlaw-6679	319	57	changes	change	NOUN
taxlaw-6679	319	58	to	to	ADP
taxlaw-6679	319	59	federal	federal	ADJ
taxlaw-6679	319	60	tax	tax	NOUN
taxlaw-6679	319	61	law.87	law.87	VERB
taxlaw-6679	319	62	one	one	NUM
taxlaw-6679	319	63	explanatory	explanatory	ADJ
taxlaw-6679	319	64	hypothesis	hypothesis	NOUN
taxlaw-6679	319	65	is	be	AUX
taxlaw-6679	319	66	that	that	SCONJ
taxlaw-6679	319	67	major	major	ADJ
taxlaw-6679	319	68	federal	federal	ADJ
taxlaw-6679	319	69	tax	tax	NOUN
taxlaw-6679	319	70	changes	change	NOUN
taxlaw-6679	319	71	publicize	publicize	VERB
taxlaw-6679	319	72	the	the	DET
taxlaw-6679	319	73	state	state	NOUN
taxlaw-6679	319	74	windfalls	windfall	NOUN
taxlaw-6679	319	75	and	and	CCONJ
taxlaw-6679	319	76	,	,	PUNCT
taxlaw-6679	319	77	as	as	ADP
taxlaw-6679	319	78	a	a	DET
taxlaw-6679	319	79	result	result	NOUN
taxlaw-6679	319	80	,	,	PUNCT
taxlaw-6679	319	81	lobbyists	lobbyist	NOUN
taxlaw-6679	319	82	know	know	VERB
taxlaw-6679	319	83	the	the	DET
taxlaw-6679	319	84	state	state	NOUN
taxlaw-6679	319	85	has	have	AUX
taxlaw-6679	319	86	increased	increase	VERB
taxlaw-6679	319	87	fiscal	fiscal	ADJ
taxlaw-6679	319	88	capacity	capacity	NOUN
taxlaw-6679	319	89	and	and	CCONJ
taxlaw-6679	319	90	therefore	therefore	ADV
taxlaw-6679	319	91	“	"	PUNCT
taxlaw-6679	319	92	[	[	X
taxlaw-6679	319	93	they	they	PRON
taxlaw-6679	319	94	]	]	PUNCT
taxlaw-6679	319	95	have	have	VERB
taxlaw-6679	319	96	something	something	PRON
taxlaw-6679	319	97	to	to	PART
taxlaw-6679	319	98	fight	fight	VERB
taxlaw-6679	319	99	about	about	ADP
taxlaw-6679	319	100	.	.	PUNCT
taxlaw-6679	320	1	”88	”88	ADJ
taxlaw-6679	320	2	there	there	PRON
taxlaw-6679	320	3	is	be	VERB
taxlaw-6679	320	4	much	much	ADV
taxlaw-6679	320	5	more	more	ADV
taxlaw-6679	320	6	limited	limited	ADJ
taxlaw-6679	320	7	evidence	evidence	NOUN
taxlaw-6679	320	8	available	available	ADJ
taxlaw-6679	320	9	about	about	ADP
taxlaw-6679	320	10	how	how	SCONJ
taxlaw-6679	320	11	states	state	NOUN
taxlaw-6679	320	12	respond	respond	VERB
taxlaw-6679	320	13	to	to	ADP
taxlaw-6679	320	14	federal	federal	ADJ
taxlaw-6679	320	15	tax	tax	NOUN
taxlaw-6679	320	16	changes	change	NOUN
taxlaw-6679	320	17	that	that	PRON
taxlaw-6679	320	18	lower	low	ADJ
taxlaw-6679	320	19	anticipated	anticipate	VERB
taxlaw-6679	320	20	state	state	NOUN
taxlaw-6679	320	21	revenue	revenue	NOUN
taxlaw-6679	320	22	because	because	SCONJ
taxlaw-6679	320	23	such	such	ADJ
taxlaw-6679	320	24	changes	change	NOUN
taxlaw-6679	320	25	have	have	AUX
taxlaw-6679	320	26	been	be	AUX
taxlaw-6679	320	27	much	much	ADV
taxlaw-6679	320	28	less	less	ADV
taxlaw-6679	320	29	common	common	ADJ
taxlaw-6679	320	30	.	.	PUNCT
taxlaw-6679	321	1	89	89	NUM
taxlaw-6679	322	1	perhaps	perhaps	ADV
taxlaw-6679	322	2	our	our	PRON
taxlaw-6679	322	3	best	good	ADJ
taxlaw-6679	322	4	evidence	evidence	NOUN
taxlaw-6679	322	5	comes	come	VERB
taxlaw-6679	322	6	from	from	ADP
taxlaw-6679	322	7	the	the	DET
taxlaw-6679	322	8	economic	economic	ADJ
taxlaw-6679	322	9	growth	growth	NOUN
taxlaw-6679	322	10	and	and	CCONJ
taxlaw-6679	322	11	tax	tax	NOUN
taxlaw-6679	322	12	relief	relief	NOUN
taxlaw-6679	322	13	reconciliation	reconciliation	NOUN
taxlaw-6679	322	14	act	act	NOUN
taxlaw-6679	322	15	of	of	ADP
taxlaw-6679	322	16	2001	2001	NUM
taxlaw-6679	322	17	(	(	PUNCT
taxlaw-6679	322	18	“	"	PUNCT
taxlaw-6679	322	19	egtrra”).90	egtrra”).90	DET
taxlaw-6679	322	20	egtrra	egtrra	NOUN
taxlaw-6679	322	21	lowered	lower	VERB
taxlaw-6679	322	22	federal	federal	ADJ
taxlaw-6679	322	23	individual	individual	ADJ
taxlaw-6679	322	24	income	income	NOUN
taxlaw-6679	322	25	tax	tax	NOUN
taxlaw-6679	322	26	rates	rate	NOUN
taxlaw-6679	322	27	,	,	PUNCT
taxlaw-6679	322	28	a	a	DET
taxlaw-6679	322	29	change	change	NOUN
taxlaw-6679	322	30	that	that	PRON
taxlaw-6679	322	31	would	would	AUX
taxlaw-6679	322	32	have	have	VERB
taxlaw-6679	322	33	no	no	DET
taxlaw-6679	322	34	impact	impact	NOUN
taxlaw-6679	322	35	on	on	ADP
taxlaw-6679	322	36	the	the	DET
taxlaw-6679	322	37	vast	vast	ADJ
taxlaw-6679	322	38	majority	majority	NOUN
taxlaw-6679	322	39	of	of	ADP
taxlaw-6679	322	40	states	state	NOUN
taxlaw-6679	322	41	that	that	PRON
taxlaw-6679	322	42	do	do	AUX
taxlaw-6679	322	43	not	not	PART
taxlaw-6679	322	44	conform	conform	VERB
taxlaw-6679	322	45	in	in	ADP
taxlaw-6679	322	46	any	any	DET
taxlaw-6679	322	47	way	way	NOUN
taxlaw-6679	322	48	to	to	ADP
taxlaw-6679	322	49	federal	federal	ADJ
taxlaw-6679	322	50	rates	rate	NOUN
taxlaw-6679	322	51	.	.	PUNCT
taxlaw-6679	323	1	however	however	ADV
taxlaw-6679	323	2	,	,	PUNCT
taxlaw-6679	323	3	at	at	ADP
taxlaw-6679	323	4	the	the	DET
taxlaw-6679	323	5	time	time	NOUN
taxlaw-6679	323	6	egtrra	egtrra	ADJ
taxlaw-6679	323	7	was	be	AUX
taxlaw-6679	323	8	passed	pass	VERB
taxlaw-6679	323	9	there	there	PRON
taxlaw-6679	323	10	were	be	VERB
taxlaw-6679	323	11	three	three	NUM
taxlaw-6679	323	12	full	full	ADJ
taxlaw-6679	323	13	conformity	conformity	NOUN
taxlaw-6679	323	14	states	state	NOUN
taxlaw-6679	323	15	that	that	PRON
taxlaw-6679	323	16	calculated	calculate	VERB
taxlaw-6679	323	17	state	state	NOUN
taxlaw-6679	323	18	income	income	NOUN
taxlaw-6679	323	19	taxes	taxis	NOUN
taxlaw-6679	323	20	simply	simply	ADV
taxlaw-6679	323	21	as	as	ADP
taxlaw-6679	323	22	a	a	DET
taxlaw-6679	323	23	percentage	percentage	NOUN
taxlaw-6679	323	24	of	of	ADP
taxlaw-6679	323	25	federal	federal	ADJ
taxlaw-6679	323	26	tax	tax	NOUN
taxlaw-6679	323	27	liability.91	liability.91	NOUN
taxlaw-6679	323	28	with	with	ADP
taxlaw-6679	323	29	federal	federal	ADJ
taxlaw-6679	323	30	rates	rate	NOUN
taxlaw-6679	323	31	lowered	lower	VERB
taxlaw-6679	323	32	,	,	PUNCT
taxlaw-6679	323	33	total	total	ADJ
taxlaw-6679	323	34	federal	federal	ADJ
taxlaw-6679	323	35	tax	tax	NOUN
taxlaw-6679	323	36	liability	liability	NOUN
taxlaw-6679	323	37	was	be	AUX
taxlaw-6679	323	38	decreased	decrease	VERB
taxlaw-6679	323	39	,	,	PUNCT
taxlaw-6679	323	40	which	which	PRON
taxlaw-6679	323	41	would	would	AUX
taxlaw-6679	323	42	have	have	AUX
taxlaw-6679	323	43	resulted	result	VERB
taxlaw-6679	323	44	in	in	ADP
taxlaw-6679	323	45	decreased	decrease	VERB
taxlaw-6679	323	46	state	state	NOUN
taxlaw-6679	323	47	revenue	revenue	NOUN
taxlaw-6679	323	48	for	for	ADP
taxlaw-6679	323	49	those	those	DET
taxlaw-6679	323	50	states	state	NOUN
taxlaw-6679	323	51	that	that	PRON
taxlaw-6679	323	52	simply	simply	ADV
taxlaw-6679	323	53	imposed	impose	VERB
taxlaw-6679	323	54	a	a	DET
taxlaw-6679	323	55	tax	tax	NOUN
taxlaw-6679	323	56	equal	equal	ADJ
taxlaw-6679	323	57	to	to	ADP
taxlaw-6679	323	58	a	a	DET
taxlaw-6679	323	59	percentage	percentage	NOUN
taxlaw-6679	323	60	of	of	ADP
taxlaw-6679	323	61	federal	federal	ADJ
taxlaw-6679	323	62	tax	tax	NOUN
taxlaw-6679	323	63	liability	liability	NOUN
taxlaw-6679	323	64	.	.	PUNCT
taxlaw-6679	324	1	each	each	PRON
taxlaw-6679	324	2	of	of	ADP
taxlaw-6679	324	3	those	those	DET
taxlaw-6679	324	4	states	state	NOUN
taxlaw-6679	324	5	quickly	quickly	ADV
taxlaw-6679	324	6	abandoned	abandon	VERB
taxlaw-6679	324	7	full	full	ADJ
taxlaw-6679	324	8	conformity	conformity	NOUN
taxlaw-6679	324	9	after	after	ADP
taxlaw-6679	324	10	egtrra	egtrra	NOUN
taxlaw-6679	324	11	’s	’s	PART
taxlaw-6679	324	12	passage	passage	NOUN
taxlaw-6679	324	13	in	in	ADP
taxlaw-6679	324	14	order	order	NOUN
taxlaw-6679	324	15	to	to	PART
taxlaw-6679	324	16	preserve	preserve	VERB
taxlaw-6679	324	17	state	state	NOUN
taxlaw-6679	324	18	revenue.92	revenue.92	PROPN
taxlaw-6679	324	19	while	while	SCONJ
taxlaw-6679	324	20	this	this	DET
taxlaw-6679	324	21	limited	limited	ADJ
taxlaw-6679	324	22	evidence	evidence	NOUN
taxlaw-6679	324	23	on	on	ADP
taxlaw-6679	324	24	federally	federally	ADV
taxlaw-6679	324	25	-	-	PUNCT
taxlaw-6679	324	26	created	create	VERB
taxlaw-6679	324	27	state	state	NOUN
taxlaw-6679	324	28	revenue	revenue	NOUN
taxlaw-6679	324	29	decreases	decrease	NOUN
taxlaw-6679	324	30	suggests	suggest	VERB
taxlaw-6679	324	31	that	that	SCONJ
taxlaw-6679	324	32	states	state	NOUN
taxlaw-6679	324	33	do	do	AUX
taxlaw-6679	324	34	not	not	PART
taxlaw-6679	324	35	allow	allow	VERB
taxlaw-6679	324	36	conformity	conformity	NOUN
taxlaw-6679	324	37	to	to	PART
taxlaw-6679	324	38	artificially	artificially	ADV
taxlaw-6679	324	39	lower	lower	VERB
taxlaw-6679	324	40	state	state	NOUN
taxlaw-6679	324	41	revenue	revenue	NOUN
taxlaw-6679	324	42	,	,	PUNCT
taxlaw-6679	324	43	the	the	DET
taxlaw-6679	324	44	evidence	evidence	NOUN
taxlaw-6679	324	45	surrounding	surround	VERB
taxlaw-6679	324	46	revenue	revenue	NOUN
taxlaw-6679	324	47	increases	increase	NOUN
taxlaw-6679	324	48	is	be	AUX
taxlaw-6679	324	49	less	less	ADV
taxlaw-6679	324	50	comforting	comforting	ADJ
taxlaw-6679	324	51	.	.	PUNCT
taxlaw-6679	325	1	existing	exist	VERB
taxlaw-6679	325	2	studies	study	NOUN
taxlaw-6679	325	3	of	of	ADP
taxlaw-6679	325	4	state	state	NOUN
taxlaw-6679	325	5	responses	response	NOUN
taxlaw-6679	325	6	to	to	ADP
taxlaw-6679	325	7	conformity	conformity	NOUN
taxlaw-6679	325	8	-	-	PUNCT
taxlaw-6679	325	9	driven	drive	VERB
taxlaw-6679	325	10	revenue	revenue	NOUN
taxlaw-6679	325	11	increases	increase	NOUN
taxlaw-6679	325	12	present	present	ADJ
taxlaw-6679	325	13	at	at	ADP
taxlaw-6679	325	14	least	least	ADJ
taxlaw-6679	325	15	some	some	PRON
taxlaw-6679	325	16	evidence	evidence	NOUN
taxlaw-6679	325	17	that	that	SCONJ
taxlaw-6679	325	18	the	the	DET
taxlaw-6679	325	19	conformity	conformity	NOUN
taxlaw-6679	325	20	mechanism	mechanism	NOUN
taxlaw-6679	325	21	itself	itself	PRON
taxlaw-6679	325	22	results	result	VERB
taxlaw-6679	325	23	in	in	ADP
taxlaw-6679	325	24	some	some	DET
taxlaw-6679	325	25	states	state	NOUN
taxlaw-6679	325	26	increasing	increase	VERB
taxlaw-6679	325	27	income	income	NOUN
taxlaw-6679	325	28	taxes	taxis	NOUN
taxlaw-6679	325	29	.	.	PUNCT
taxlaw-6679	326	1	the	the	DET
taxlaw-6679	326	2	subpart	subpart	NOUN
taxlaw-6679	326	3	below	below	ADP
taxlaw-6679	326	4	explores	explore	NOUN
taxlaw-6679	326	5	whether	whether	SCONJ
taxlaw-6679	326	6	state	state	NOUN
taxlaw-6679	326	7	responses	response	NOUN
taxlaw-6679	326	8	to	to	ADP
taxlaw-6679	326	9	the	the	DET
taxlaw-6679	326	10	tcja	tcja	NOUN
taxlaw-6679	326	11	reinforce	reinforce	NOUN
taxlaw-6679	326	12	these	these	DET
taxlaw-6679	326	13	conclusions	conclusion	NOUN
taxlaw-6679	326	14	or	or	CCONJ
taxlaw-6679	326	15	offer	offer	VERB
taxlaw-6679	326	16	new	new	ADJ
taxlaw-6679	326	17	insights	insight	NOUN
taxlaw-6679	326	18	.	.	PUNCT
taxlaw-6679	327	1	c.	c.	PROPN
taxlaw-6679	327	2	a	a	DET
taxlaw-6679	327	3	study	study	NOUN
taxlaw-6679	327	4	of	of	ADP
taxlaw-6679	327	5	state	state	NOUN
taxlaw-6679	327	6	responses	response	NOUN
taxlaw-6679	327	7	to	to	ADP
taxlaw-6679	327	8	the	the	DET
taxlaw-6679	327	9	tcja	tcja	NOUN
taxlaw-6679	327	10	’s	’s	PART
taxlaw-6679	327	11	individual	individual	ADJ
taxlaw-6679	327	12	income	income	NOUN
taxlaw-6679	327	13	tax	tax	NOUN
taxlaw-6679	327	14	provisions	provision	NOUN
taxlaw-6679	327	15	the	the	DET
taxlaw-6679	327	16	tax	tax	NOUN
taxlaw-6679	327	17	cuts	cut	NOUN
taxlaw-6679	327	18	and	and	CCONJ
taxlaw-6679	327	19	jobs	job	NOUN
taxlaw-6679	327	20	act	act	PROPN
taxlaw-6679	327	21	,	,	PUNCT
taxlaw-6679	327	22	signed	sign	VERB
taxlaw-6679	327	23	into	into	ADP
taxlaw-6679	327	24	law	law	NOUN
taxlaw-6679	327	25	in	in	ADP
taxlaw-6679	327	26	late	late	ADJ
taxlaw-6679	327	27	december	december	PROPN
taxlaw-6679	327	28	2017	2017	NUM
taxlaw-6679	327	29	,	,	PUNCT
taxlaw-6679	327	30	made	make	VERB
taxlaw-6679	327	31	major	major	ADJ
taxlaw-6679	327	32	changes	change	NOUN
taxlaw-6679	327	33	to	to	ADP
taxlaw-6679	327	34	the	the	DET
taxlaw-6679	327	35	federal	federal	ADJ
taxlaw-6679	327	36	individual	individual	ADJ
taxlaw-6679	327	37	income	income	NOUN
taxlaw-6679	327	38	tax	tax	NOUN
taxlaw-6679	327	39	.	.	PUNCT
taxlaw-6679	328	1	because	because	SCONJ
taxlaw-6679	328	2	of	of	ADP
taxlaw-6679	328	3	its	its	PRON
taxlaw-6679	328	4	significant	significant	ADJ
taxlaw-6679	328	5	effects	effect	NOUN
taxlaw-6679	328	6	on	on	ADP
taxlaw-6679	328	7	the	the	DET
taxlaw-6679	328	8	structure	structure	NOUN
taxlaw-6679	328	9	of	of	ADP
taxlaw-6679	328	10	the	the	DET
taxlaw-6679	328	11	federal	federal	ADJ
taxlaw-6679	328	12	individual	individual	ADJ
taxlaw-6679	328	13	income	income	NOUN
taxlaw-6679	328	14	tax	tax	NOUN
taxlaw-6679	328	15	,	,	PUNCT
taxlaw-6679	328	16	and	and	CCONJ
taxlaw-6679	328	17	its	its	PRON
taxlaw-6679	328	18	potential	potential	ADJ
taxlaw-6679	328	19	impact	impact	NOUN
taxlaw-6679	328	20	on	on	ADP
taxlaw-6679	328	21	states	state	NOUN
taxlaw-6679	328	22	that	that	SCONJ
taxlaw-6679	328	23	closely	closely	ADV
taxlaw-6679	328	24	conform	conform	VERB
taxlaw-6679	328	25	to	to	ADP
taxlaw-6679	328	26	federal	federal	ADJ
taxlaw-6679	328	27	provisions	provision	NOUN
taxlaw-6679	328	28	,	,	PUNCT
taxlaw-6679	328	29	it	it	PRON
taxlaw-6679	328	30	provides	provide	VERB
taxlaw-6679	328	31	an	an	DET
taxlaw-6679	328	32	excellent	excellent	ADJ
taxlaw-6679	328	33	opportunity	opportunity	NOUN
taxlaw-6679	328	34	to	to	PART
taxlaw-6679	328	35	study	study	VERB
taxlaw-6679	328	36	state	state	NOUN
taxlaw-6679	328	37	tax	tax	NOUN
taxlaw-6679	328	38	conformity	conformity	NOUN
taxlaw-6679	328	39	in	in	ADP
taxlaw-6679	328	40	practice	practice	NOUN
taxlaw-6679	328	41	.	.	PUNCT
taxlaw-6679	329	1	86	86	NUM
taxlaw-6679	330	1	i	i	PRON
taxlaw-6679	330	2	d.	d.	PROPN
taxlaw-6679	330	3	one	one	NUM
taxlaw-6679	330	4	possible	possible	ADJ
taxlaw-6679	330	5	benign	benign	ADJ
taxlaw-6679	330	6	explanation	explanation	NOUN
taxlaw-6679	330	7	for	for	ADP
taxlaw-6679	330	8	these	these	DET
taxlaw-6679	330	9	findings	finding	NOUN
taxlaw-6679	330	10	is	be	AUX
taxlaw-6679	330	11	that	that	SCONJ
taxlaw-6679	330	12	states	state	NOUN
taxlaw-6679	330	13	were	be	AUX
taxlaw-6679	330	14	hesitant	hesitant	ADJ
taxlaw-6679	330	15	to	to	PART
taxlaw-6679	330	16	return	return	VERB
taxlaw-6679	330	17	the	the	DET
taxlaw-6679	330	18	full	full	ADJ
taxlaw-6679	330	19	windfall	windfall	NOUN
taxlaw-6679	330	20	amount	amount	NOUN
taxlaw-6679	330	21	due	due	ADJ
taxlaw-6679	330	22	to	to	ADP
taxlaw-6679	330	23	uncertainty	uncertainty	NOUN
taxlaw-6679	330	24	of	of	ADP
taxlaw-6679	330	25	the	the	DET
taxlaw-6679	330	26	windfall	windfall	NOUN
taxlaw-6679	330	27	estimates	estimate	NOUN
taxlaw-6679	330	28	,	,	PUNCT
taxlaw-6679	330	29	although	although	SCONJ
taxlaw-6679	330	30	this	this	PRON
taxlaw-6679	330	31	does	do	AUX
taxlaw-6679	330	32	not	not	PART
taxlaw-6679	330	33	appear	appear	VERB
taxlaw-6679	330	34	to	to	PART
taxlaw-6679	330	35	fully	fully	ADV
taxlaw-6679	330	36	account	account	VERB
taxlaw-6679	330	37	for	for	ADP
taxlaw-6679	330	38	the	the	DET
taxlaw-6679	330	39	magnitude	magnitude	NOUN
taxlaw-6679	330	40	of	of	ADP
taxlaw-6679	330	41	the	the	DET
taxlaw-6679	330	42	windfall	windfall	NOUN
taxlaw-6679	330	43	retention	retention	NOUN
taxlaw-6679	330	44	.	.	PUNCT
taxlaw-6679	331	1	see	see	VERB
taxlaw-6679	331	2	i	i	PRON
taxlaw-6679	331	3	d.	d.	PROPN
taxlaw-6679	331	4	at	at	ADP
taxlaw-6679	331	5	96	96	NUM
taxlaw-6679	331	6	.	.	PUNCT
taxlaw-6679	332	1	87	87	NUM
taxlaw-6679	333	1	i	i	PRON
taxlaw-6679	333	2	d.	d.	PROPN
taxlaw-6679	333	3	at	at	ADP
taxlaw-6679	333	4	100	100	NUM
taxlaw-6679	333	5	.	.	PUNCT
taxlaw-6679	333	6	88	88	NUM
taxlaw-6679	334	1	i	i	PRON
taxlaw-6679	334	2	d.	d.	NOUN
taxlaw-6679	334	3	at	at	ADP
taxlaw-6679	334	4	101	101	NUM
taxlaw-6679	334	5	.	.	PUNCT
taxlaw-6679	334	6	89	89	NUM
taxlaw-6679	334	7	auxier	auxier	NOUN
taxlaw-6679	334	8	&	&	CCONJ
taxlaw-6679	334	9	sammartino	sammartino	PROPN
taxlaw-6679	334	10	,	,	PUNCT
taxlaw-6679	334	11	supra	supra	PROPN
taxlaw-6679	334	12	note	note	NOUN
taxlaw-6679	334	13	22	22	NUM
taxlaw-6679	334	14	at	at	ADP
taxlaw-6679	334	15	4	4	NUM
taxlaw-6679	334	16	.	.	PUNCT
taxlaw-6679	335	1	see	see	VERB
taxlaw-6679	335	2	also	also	ADV
taxlaw-6679	335	3	walczak	walczak	ADJ
taxlaw-6679	335	4	,	,	PUNCT
taxlaw-6679	335	5	supra	supra	ADJ
taxlaw-6679	335	6	note	note	NOUN
taxlaw-6679	335	7	6	6	NUM
taxlaw-6679	335	8	,	,	PUNCT
taxlaw-6679	335	9	at	at	ADP
taxlaw-6679	335	10	7	7	NUM
taxlaw-6679	335	11	(	(	PUNCT
taxlaw-6679	335	12	noting	note	VERB
taxlaw-6679	335	13	that	that	SCONJ
taxlaw-6679	335	14	while	while	SCONJ
taxlaw-6679	335	15	state	state	NOUN
taxlaw-6679	335	16	conformity	conformity	NOUN
taxlaw-6679	335	17	legislation	legislation	NOUN
taxlaw-6679	335	18	is	be	AUX
taxlaw-6679	335	19	typically	typically	ADV
taxlaw-6679	335	20	a	a	DET
taxlaw-6679	335	21	“	"	PUNCT
taxlaw-6679	335	22	rote	rote	ADJ
taxlaw-6679	335	23	action	action	NOUN
taxlaw-6679	335	24	”	"	PUNCT
taxlaw-6679	335	25	,	,	PUNCT
taxlaw-6679	335	26	conforming	conform	VERB
taxlaw-6679	335	27	to	to	ADP
taxlaw-6679	335	28	tcja	tcja	PROPN
taxlaw-6679	335	29	caused	cause	VERB
taxlaw-6679	335	30	more	more	ADV
taxlaw-6679	335	31	robust	robust	ADJ
taxlaw-6679	335	32	debate	debate	NOUN
taxlaw-6679	335	33	)	)	PUNCT
taxlaw-6679	335	34	.	.	PUNCT
taxlaw-6679	336	1	90	90	NUM
taxlaw-6679	336	2	pub	pub	NOUN
taxlaw-6679	336	3	.	.	PUNCT
taxlaw-6679	337	1	l.	l.	PROPN
taxlaw-6679	337	2	no	no	INTJ
taxlaw-6679	337	3	.	.	PUNCT
taxlaw-6679	338	1	107	107	NUM
taxlaw-6679	338	2	-	-	SYM
taxlaw-6679	338	3	16	16	NUM
taxlaw-6679	338	4	,	,	PUNCT
taxlaw-6679	338	5	115	115	NUM
taxlaw-6679	338	6	stat	stat	NOUN
taxlaw-6679	338	7	.	.	PUNCT
taxlaw-6679	339	1	100	100	NUM
taxlaw-6679	339	2	et	et	PROPN
taxlaw-6679	339	3	seq	seq	PROPN
taxlaw-6679	339	4	.	.	PUNCT
taxlaw-6679	340	1	(	(	PUNCT
taxlaw-6679	340	2	2001	2001	NUM
taxlaw-6679	340	3	)	)	PUNCT
taxlaw-6679	340	4	.	.	PUNCT
taxlaw-6679	341	1	91	91	NUM
taxlaw-6679	341	2	auxier	auxier	NOUN
taxlaw-6679	341	3	&	&	CCONJ
taxlaw-6679	341	4	sammartino	sammartino	PROPN
taxlaw-6679	341	5	,	,	PUNCT
taxlaw-6679	341	6	supra	supra	PROPN
taxlaw-6679	341	7	note	note	PROPN
taxlaw-6679	341	8	22	22	NUM
taxlaw-6679	341	9	,	,	PUNCT
taxlaw-6679	341	10	at	at	ADP
taxlaw-6679	341	11	4	4	NUM
taxlaw-6679	341	12	.	.	NOUN
taxlaw-6679	341	13	92	92	NUM
taxlaw-6679	342	1	i	i	PROPN
taxlaw-6679	342	2	d.	d.	PROPN
taxlaw-6679	342	3	2019	2019	NUM
taxlaw-6679	342	4	]	]	PUNCT
taxlaw-6679	342	5	state	state	NOUN
taxlaw-6679	342	6	individual	individual	ADJ
taxlaw-6679	342	7	income	income	NOUN
taxlaw-6679	342	8	tax	tax	NOUN
taxlaw-6679	342	9	conformity	conformity	NOUN
taxlaw-6679	342	10	in	in	ADP
taxlaw-6679	342	11	practice	practice	NOUN
taxlaw-6679	342	12	:	:	PUNCT
taxlaw-6679	342	13	evidence	evidence	NOUN
taxlaw-6679	342	14	from	from	ADP
taxlaw-6679	342	15	the	the	DET
taxlaw-6679	342	16	tax	tax	NOUN
taxlaw-6679	342	17	cuts	cut	NOUN
taxlaw-6679	342	18	&	&	CCONJ
taxlaw-6679	342	19	jobs	job	NOUN
taxlaw-6679	342	20	act	act	VERB
taxlaw-6679	342	21	75	75	NUM
taxlaw-6679	342	22	to	to	PART
taxlaw-6679	342	23	understand	understand	VERB
taxlaw-6679	342	24	the	the	DET
taxlaw-6679	342	25	impact	impact	NOUN
taxlaw-6679	342	26	of	of	ADP
taxlaw-6679	342	27	the	the	DET
taxlaw-6679	342	28	tcja	tcja	NOUN
taxlaw-6679	342	29	on	on	ADP
taxlaw-6679	342	30	individual	individual	ADJ
taxlaw-6679	342	31	income	income	NOUN
taxlaw-6679	342	32	taxes	taxis	NOUN
taxlaw-6679	342	33	at	at	ADP
taxlaw-6679	342	34	both	both	CCONJ
taxlaw-6679	342	35	the	the	DET
taxlaw-6679	342	36	federal	federal	ADJ
taxlaw-6679	342	37	and	and	CCONJ
taxlaw-6679	342	38	state	state	NOUN
taxlaw-6679	342	39	level	level	NOUN
taxlaw-6679	342	40	,	,	PUNCT
taxlaw-6679	342	41	it	it	PRON
taxlaw-6679	342	42	is	be	AUX
taxlaw-6679	342	43	helpful	helpful	ADJ
taxlaw-6679	342	44	to	to	PART
taxlaw-6679	342	45	review	review	VERB
taxlaw-6679	342	46	the	the	DET
taxlaw-6679	342	47	basic	basic	ADJ
taxlaw-6679	342	48	income	income	NOUN
taxlaw-6679	342	49	tax	tax	NOUN
taxlaw-6679	342	50	structure	structure	NOUN
taxlaw-6679	342	51	in	in	ADP
taxlaw-6679	342	52	place	place	NOUN
taxlaw-6679	342	53	from	from	ADP
taxlaw-6679	342	54	1987	1987	NUM
taxlaw-6679	342	55	until	until	ADP
taxlaw-6679	342	56	passage	passage	NOUN
taxlaw-6679	342	57	of	of	ADP
taxlaw-6679	342	58	the	the	DET
taxlaw-6679	342	59	tcja	tcja	NOUN
taxlaw-6679	342	60	.	.	PUNCT
taxlaw-6679	343	1	the	the	DET
taxlaw-6679	343	2	calculation	calculation	NOUN
taxlaw-6679	343	3	to	to	PART
taxlaw-6679	343	4	determine	determine	VERB
taxlaw-6679	343	5	federal	federal	ADJ
taxlaw-6679	343	6	individual	individual	ADJ
taxlaw-6679	343	7	income	income	NOUN
taxlaw-6679	343	8	tax	tax	NOUN
taxlaw-6679	343	9	liability	liability	NOUN
taxlaw-6679	343	10	begins	begin	VERB
taxlaw-6679	343	11	with	with	ADP
taxlaw-6679	343	12	all	all	PRON
taxlaw-6679	343	13	of	of	ADP
taxlaw-6679	343	14	the	the	DET
taxlaw-6679	343	15	taxpayer	taxpayer	NOUN
taxlaw-6679	343	16	’s	’s	PART
taxlaw-6679	343	17	income	income	NOUN
taxlaw-6679	343	18	other	other	ADJ
taxlaw-6679	343	19	than	than	ADP
taxlaw-6679	343	20	items	item	NOUN
taxlaw-6679	343	21	specifically	specifically	ADV
taxlaw-6679	343	22	excluded	exclude	VERB
taxlaw-6679	343	23	by	by	ADP
taxlaw-6679	343	24	congress	congress	PROPN
taxlaw-6679	343	25	(	(	PUNCT
taxlaw-6679	343	26	this	this	DET
taxlaw-6679	343	27	starting	starting	NOUN
taxlaw-6679	343	28	point	point	NOUN
taxlaw-6679	343	29	is	be	AUX
taxlaw-6679	343	30	referred	refer	VERB
taxlaw-6679	343	31	to	to	ADP
taxlaw-6679	343	32	as	as	ADP
taxlaw-6679	343	33	“	"	PUNCT
taxlaw-6679	343	34	gross	gross	ADJ
taxlaw-6679	343	35	income	income	NOUN
taxlaw-6679	343	36	”	"	PUNCT
taxlaw-6679	343	37	)	)	PUNCT
taxlaw-6679	343	38	.	.	PUNCT
taxlaw-6679	344	1	93	93	NUM
taxlaw-6679	344	2	from	from	ADP
taxlaw-6679	344	3	there	there	ADV
taxlaw-6679	344	4	,	,	PUNCT
taxlaw-6679	344	5	a	a	DET
taxlaw-6679	344	6	taxpayer	taxpayer	NOUN
taxlaw-6679	344	7	may	may	AUX
taxlaw-6679	344	8	deduct	deduct	VERB
taxlaw-6679	344	9	a	a	DET
taxlaw-6679	344	10	small	small	ADJ
taxlaw-6679	344	11	number	number	NOUN
taxlaw-6679	344	12	of	of	ADP
taxlaw-6679	344	13	congressionally	congressionally	ADV
taxlaw-6679	344	14	-	-	PUNCT
taxlaw-6679	344	15	favored	favor	VERB
taxlaw-6679	344	16	deductions	deduction	NOUN
taxlaw-6679	344	17	known	know	VERB
taxlaw-6679	344	18	as	as	ADP
taxlaw-6679	344	19	“	"	PUNCT
taxlaw-6679	344	20	above	above	ADP
taxlaw-6679	344	21	-	-	PUNCT
taxlaw-6679	344	22	the	the	DET
taxlaw-6679	344	23	-	-	PUNCT
taxlaw-6679	344	24	line	line	NOUN
taxlaw-6679	344	25	”	"	PUNCT
taxlaw-6679	344	26	deductions	deduction	NOUN
taxlaw-6679	344	27	.	.	PUNCT
taxlaw-6679	345	1	94	94	NUM
taxlaw-6679	346	1	the	the	DET
taxlaw-6679	346	2	resulting	result	VERB
taxlaw-6679	346	3	number	number	NOUN
taxlaw-6679	346	4	is	be	AUX
taxlaw-6679	346	5	known	know	VERB
taxlaw-6679	346	6	as	as	ADP
taxlaw-6679	346	7	adjusted	adjust	VERB
taxlaw-6679	346	8	gross	gross	ADJ
taxlaw-6679	346	9	income	income	NOUN
taxlaw-6679	346	10	(	(	PUNCT
taxlaw-6679	346	11	“	"	PUNCT
taxlaw-6679	346	12	agi”).95	agi”).95	NOUN
taxlaw-6679	346	13	once	once	ADV
taxlaw-6679	346	14	agi	agi	NOUN
taxlaw-6679	346	15	has	have	AUX
taxlaw-6679	346	16	been	be	AUX
taxlaw-6679	346	17	calculated	calculate	VERB
taxlaw-6679	346	18	,	,	PUNCT
taxlaw-6679	346	19	a	a	DET
taxlaw-6679	346	20	taxpayer	taxpayer	NOUN
taxlaw-6679	346	21	may	may	AUX
taxlaw-6679	346	22	deduct	deduct	VERB
taxlaw-6679	346	23	his	his	PRON
taxlaw-6679	346	24	or	or	CCONJ
taxlaw-6679	346	25	her	her	PRON
taxlaw-6679	346	26	“	"	PUNCT
taxlaw-6679	346	27	personal	personal	ADJ
taxlaw-6679	346	28	exemptions	exemption	NOUN
taxlaw-6679	346	29	.	.	PUNCT
taxlaw-6679	347	1	”96	”96	ADV
taxlaw-6679	347	2	a	a	DET
taxlaw-6679	347	3	taxpayer	taxpayer	NOUN
taxlaw-6679	347	4	is	be	AUX
taxlaw-6679	347	5	entitled	entitle	VERB
taxlaw-6679	347	6	to	to	ADP
taxlaw-6679	347	7	a	a	DET
taxlaw-6679	347	8	personal	personal	ADJ
taxlaw-6679	347	9	exemption	exemption	NOUN
taxlaw-6679	347	10	for	for	ADP
taxlaw-6679	347	11	herself	herself	PRON
taxlaw-6679	347	12	(	(	PUNCT
taxlaw-6679	347	13	and	and	CCONJ
taxlaw-6679	347	14	her	her	PRON
taxlaw-6679	347	15	spouse	spouse	NOUN
taxlaw-6679	347	16	,	,	PUNCT
taxlaw-6679	347	17	if	if	SCONJ
taxlaw-6679	347	18	married	marry	VERB
taxlaw-6679	347	19	)	)	PUNCT
taxlaw-6679	347	20	,	,	PUNCT
taxlaw-6679	347	21	plus	plus	CCONJ
taxlaw-6679	347	22	any	any	DET
taxlaw-6679	347	23	other	other	ADJ
taxlaw-6679	347	24	dependents.97	dependents.97	NOUN
taxlaw-6679	347	25	the	the	DET
taxlaw-6679	347	26	deduction	deduction	NOUN
taxlaw-6679	347	27	is	be	AUX
taxlaw-6679	347	28	a	a	DET
taxlaw-6679	347	29	flat	flat	ADJ
taxlaw-6679	347	30	dollar	dollar	NOUN
taxlaw-6679	347	31	amount	amount	NOUN
taxlaw-6679	347	32	per	per	ADP
taxlaw-6679	347	33	personal	personal	ADJ
taxlaw-6679	347	34	exemption	exemption	NOUN
taxlaw-6679	347	35	,	,	PUNCT
taxlaw-6679	347	36	and	and	CCONJ
taxlaw-6679	347	37	is	be	AUX
taxlaw-6679	347	38	intended	intend	VERB
taxlaw-6679	347	39	to	to	PART
taxlaw-6679	347	40	adjust	adjust	VERB
taxlaw-6679	347	41	a	a	DET
taxlaw-6679	347	42	taxpayer	taxpayer	NOUN
taxlaw-6679	347	43	’s	’s	PART
taxlaw-6679	347	44	tax	tax	NOUN
taxlaw-6679	347	45	liability	liability	NOUN
taxlaw-6679	347	46	for	for	ADP
taxlaw-6679	347	47	family	family	NOUN
taxlaw-6679	347	48	size	size	NOUN
taxlaw-6679	347	49	.	.	PUNCT
taxlaw-6679	348	1	in	in	ADP
taxlaw-6679	348	2	addition	addition	NOUN
taxlaw-6679	348	3	,	,	PUNCT
taxlaw-6679	348	4	the	the	DET
taxlaw-6679	348	5	taxpayer	taxpayer	NOUN
taxlaw-6679	348	6	may	may	AUX
taxlaw-6679	348	7	deduct	deduct	VERB
taxlaw-6679	348	8	the	the	DET
taxlaw-6679	348	9	larger	large	ADJ
taxlaw-6679	348	10	of	of	ADP
taxlaw-6679	348	11	a	a	DET
taxlaw-6679	348	12	standard	standard	ADJ
taxlaw-6679	348	13	deduction	deduction	NOUN
taxlaw-6679	348	14	amount	amount	NOUN
taxlaw-6679	348	15	or	or	CCONJ
taxlaw-6679	348	16	his	his	PRON
taxlaw-6679	348	17	or	or	CCONJ
taxlaw-6679	348	18	her	her	PRON
taxlaw-6679	348	19	itemized	itemize	VERB
taxlaw-6679	348	20	deductions	deduction	NOUN
taxlaw-6679	348	21	(	(	PUNCT
taxlaw-6679	348	22	these	these	PRON
taxlaw-6679	348	23	include	include	VERB
taxlaw-6679	348	24	many	many	ADJ
taxlaw-6679	348	25	popular	popular	ADJ
taxlaw-6679	348	26	deductions	deduction	NOUN
taxlaw-6679	348	27	,	,	PUNCT
taxlaw-6679	348	28	such	such	ADJ
taxlaw-6679	348	29	as	as	ADP
taxlaw-6679	348	30	home	home	NOUN
taxlaw-6679	348	31	mortgage	mortgage	NOUN
taxlaw-6679	348	32	interest	interest	NOUN
taxlaw-6679	348	33	,	,	PUNCT
taxlaw-6679	348	34	medical	medical	ADJ
taxlaw-6679	348	35	expenses	expense	NOUN
taxlaw-6679	348	36	,	,	PUNCT
taxlaw-6679	348	37	and	and	CCONJ
taxlaw-6679	348	38	charitable	charitable	ADJ
taxlaw-6679	348	39	contributions).98	contributions).98	PROPN
taxlaw-6679	348	40	the	the	DET
taxlaw-6679	348	41	standard	standard	ADJ
taxlaw-6679	348	42	deduction	deduction	NOUN
taxlaw-6679	348	43	is	be	AUX
taxlaw-6679	348	44	intended	intend	VERB
taxlaw-6679	348	45	to	to	PART
taxlaw-6679	348	46	simplify	simplify	VERB
taxlaw-6679	348	47	tax	tax	NOUN
taxlaw-6679	348	48	recordkeeping	recordkeeping	NOUN
taxlaw-6679	348	49	and	and	CCONJ
taxlaw-6679	348	50	filing	filing	NOUN
taxlaw-6679	348	51	,	,	PUNCT
taxlaw-6679	348	52	because	because	SCONJ
taxlaw-6679	348	53	taxpayers	taxpayer	NOUN
taxlaw-6679	348	54	who	who	PRON
taxlaw-6679	348	55	know	know	VERB
taxlaw-6679	348	56	they	they	PRON
taxlaw-6679	348	57	will	will	AUX
taxlaw-6679	348	58	not	not	PART
taxlaw-6679	348	59	incur	incur	VERB
taxlaw-6679	348	60	itemized	itemize	VERB
taxlaw-6679	348	61	deductions	deduction	NOUN
taxlaw-6679	348	62	in	in	ADP
taxlaw-6679	348	63	excess	excess	NOUN
taxlaw-6679	348	64	of	of	ADP
taxlaw-6679	348	65	the	the	DET
taxlaw-6679	348	66	standard	standard	ADJ
taxlaw-6679	348	67	deduction	deduction	NOUN
taxlaw-6679	348	68	amount	amount	NOUN
taxlaw-6679	348	69	do	do	AUX
taxlaw-6679	348	70	not	not	PART
taxlaw-6679	348	71	need	need	VERB
taxlaw-6679	348	72	to	to	PART
taxlaw-6679	348	73	keep	keep	VERB
taxlaw-6679	348	74	track	track	NOUN
taxlaw-6679	348	75	of	of	ADP
taxlaw-6679	348	76	such	such	ADJ
taxlaw-6679	348	77	expenses	expense	NOUN
taxlaw-6679	348	78	.	.	PUNCT
taxlaw-6679	349	1	after	after	SCONJ
taxlaw-6679	349	2	the	the	DET
taxlaw-6679	349	3	personal	personal	ADJ
taxlaw-6679	349	4	exemptions	exemption	NOUN
taxlaw-6679	349	5	and	and	CCONJ
taxlaw-6679	349	6	either	either	CCONJ
taxlaw-6679	349	7	standard	standard	ADJ
taxlaw-6679	349	8	or	or	CCONJ
taxlaw-6679	349	9	itemized	itemize	VERB
taxlaw-6679	349	10	deductions	deduction	NOUN
taxlaw-6679	349	11	are	be	AUX
taxlaw-6679	349	12	taken	take	VERB
taxlaw-6679	349	13	,	,	PUNCT
taxlaw-6679	349	14	we	we	PRON
taxlaw-6679	349	15	arrive	arrive	VERB
taxlaw-6679	349	16	at	at	ADP
taxlaw-6679	349	17	taxable	taxable	ADJ
taxlaw-6679	349	18	income	income	NOUN
taxlaw-6679	349	19	,	,	PUNCT
taxlaw-6679	349	20	the	the	DET
taxlaw-6679	349	21	amount	amount	NOUN
taxlaw-6679	349	22	to	to	PART
taxlaw-6679	349	23	which	which	PRON
taxlaw-6679	349	24	federal	federal	ADJ
taxlaw-6679	349	25	tax	tax	NOUN
taxlaw-6679	349	26	rates	rate	NOUN
taxlaw-6679	349	27	are	be	AUX
taxlaw-6679	349	28	then	then	ADV
taxlaw-6679	349	29	applied.99	applied.99	NOUN
taxlaw-6679	349	30	of	of	ADP
taxlaw-6679	349	31	course	course	NOUN
taxlaw-6679	349	32	,	,	PUNCT
taxlaw-6679	349	33	there	there	PRON
taxlaw-6679	349	34	are	be	VERB
taxlaw-6679	349	35	multiple	multiple	ADJ
taxlaw-6679	349	36	other	other	ADJ
taxlaw-6679	349	37	complications	complication	NOUN
taxlaw-6679	349	38	such	such	ADJ
taxlaw-6679	349	39	as	as	ADP
taxlaw-6679	349	40	capital	capital	NOUN
taxlaw-6679	349	41	gains	gain	NOUN
taxlaw-6679	349	42	rates	rate	NOUN
taxlaw-6679	349	43	,	,	PUNCT
taxlaw-6679	349	44	tax	tax	NOUN
taxlaw-6679	349	45	credits	credit	NOUN
taxlaw-6679	349	46	,	,	PUNCT
taxlaw-6679	349	47	and	and	CCONJ
taxlaw-6679	349	48	alternative	alternative	ADJ
taxlaw-6679	349	49	minimum	minimum	ADJ
taxlaw-6679	349	50	tax	tax	NOUN
taxlaw-6679	349	51	that	that	PRON
taxlaw-6679	349	52	may	may	AUX
taxlaw-6679	349	53	come	come	VERB
taxlaw-6679	349	54	into	into	ADP
taxlaw-6679	349	55	play	play	NOUN
taxlaw-6679	349	56	,	,	PUNCT
taxlaw-6679	349	57	but	but	CCONJ
taxlaw-6679	349	58	these	these	PRON
taxlaw-6679	349	59	are	be	AUX
taxlaw-6679	349	60	not	not	PART
taxlaw-6679	349	61	necessary	necessary	ADJ
taxlaw-6679	349	62	to	to	PART
taxlaw-6679	349	63	understand	understand	VERB
taxlaw-6679	349	64	the	the	DET
taxlaw-6679	349	65	basic	basic	ADJ
taxlaw-6679	349	66	changes	change	NOUN
taxlaw-6679	349	67	made	make	VERB
taxlaw-6679	349	68	by	by	ADP
taxlaw-6679	349	69	the	the	DET
taxlaw-6679	349	70	tcja	tcja	NOUN
taxlaw-6679	349	71	.	.	PUNCT
taxlaw-6679	350	1	the	the	DET
taxlaw-6679	350	2	tcja	tcja	NOUN
taxlaw-6679	350	3	changed	change	VERB
taxlaw-6679	350	4	the	the	DET
taxlaw-6679	350	5	structure	structure	NOUN
taxlaw-6679	350	6	of	of	ADP
taxlaw-6679	350	7	the	the	DET
taxlaw-6679	350	8	federal	federal	ADJ
taxlaw-6679	350	9	individual	individual	ADJ
taxlaw-6679	350	10	income	income	NOUN
taxlaw-6679	350	11	tax	tax	NOUN
taxlaw-6679	350	12	by	by	ADP
taxlaw-6679	350	13	,	,	PUNCT
taxlaw-6679	350	14	among	among	ADP
taxlaw-6679	350	15	other	other	ADJ
taxlaw-6679	350	16	things	thing	NOUN
taxlaw-6679	350	17	,	,	PUNCT
taxlaw-6679	350	18	doubling	double	VERB
taxlaw-6679	350	19	the	the	DET
taxlaw-6679	350	20	standard	standard	ADJ
taxlaw-6679	350	21	deduction	deduction	NOUN
taxlaw-6679	350	22	amount	amount	NOUN
taxlaw-6679	350	23	and	and	CCONJ
taxlaw-6679	350	24	eliminating	eliminate	VERB
taxlaw-6679	350	25	the	the	DET
taxlaw-6679	350	26	deduction	deduction	NOUN
taxlaw-6679	350	27	for	for	ADP
taxlaw-6679	350	28	personal	personal	ADJ
taxlaw-6679	350	29	exemptions.100	exemptions.100	NOUN
taxlaw-6679	350	30	the	the	DET
taxlaw-6679	350	31	tcja	tcja	NOUN
taxlaw-6679	350	32	also	also	ADV
taxlaw-6679	350	33	eliminated	eliminate	VERB
taxlaw-6679	350	34	or	or	CCONJ
taxlaw-6679	350	35	reduced	reduce	VERB
taxlaw-6679	350	36	several	several	ADJ
taxlaw-6679	350	37	itemized	itemize	VERB
taxlaw-6679	350	38	deductions	deduction	NOUN
taxlaw-6679	350	39	,	,	PUNCT
taxlaw-6679	350	40	including	include	VERB
taxlaw-6679	350	41	the	the	DET
taxlaw-6679	350	42	deductions	deduction	NOUN
taxlaw-6679	350	43	for	for	ADP
taxlaw-6679	350	44	state	state	NOUN
taxlaw-6679	350	45	and	and	CCONJ
taxlaw-6679	350	46	local	local	ADJ
taxlaw-6679	350	47	taxes	taxis	NOUN
taxlaw-6679	350	48	,	,	PUNCT
taxlaw-6679	350	49	home	home	NOUN
taxlaw-6679	350	50	mortgage	mortgage	NOUN
taxlaw-6679	350	51	interest	interest	NOUN
taxlaw-6679	350	52	,	,	PUNCT
taxlaw-6679	350	53	employee	employee	NOUN
taxlaw-6679	350	54	business	business	NOUN
taxlaw-6679	350	55	expenses	expense	NOUN
taxlaw-6679	350	56	,	,	PUNCT
taxlaw-6679	350	57	and	and	CCONJ
taxlaw-6679	350	58	miscellaneous	miscellaneous	ADJ
taxlaw-6679	350	59	itemized	itemize	VERB
taxlaw-6679	350	60	deductions.101	deductions.101	NOUN
taxlaw-6679	350	61	in	in	ADP
taxlaw-6679	350	62	order	order	NOUN
taxlaw-6679	350	63	to	to	PART
taxlaw-6679	350	64	at	at	ADV
taxlaw-6679	350	65	least	least	ADV
taxlaw-6679	350	66	partially	partially	ADV
taxlaw-6679	350	67	offset	offset	VERB
taxlaw-6679	350	68	the	the	DET
taxlaw-6679	350	69	loss	loss	NOUN
taxlaw-6679	350	70	of	of	ADP
taxlaw-6679	350	71	personal	personal	ADJ
taxlaw-6679	350	72	exemptions	exemption	NOUN
taxlaw-6679	350	73	,	,	PUNCT
taxlaw-6679	350	74	the	the	DET
taxlaw-6679	350	75	child	child	NOUN
taxlaw-6679	350	76	tax	tax	NOUN
taxlaw-6679	350	77	credit	credit	NOUN
taxlaw-6679	350	78	was	be	AUX
taxlaw-6679	350	79	made	make	VERB
taxlaw-6679	350	80	more	more	ADJ
taxlaw-6679	350	81	generous.102	generous.102	PRON
taxlaw-6679	350	82	finally	finally	ADV
taxlaw-6679	350	83	,	,	PUNCT
taxlaw-6679	350	84	in	in	ADP
taxlaw-6679	350	85	a	a	DET
taxlaw-6679	350	86	provision	provision	NOUN
taxlaw-6679	350	87	that	that	PRON
taxlaw-6679	350	88	straddles	straddle	VERB
taxlaw-6679	350	89	both	both	DET
taxlaw-6679	350	90	individual	individual	ADJ
taxlaw-6679	350	91	and	and	CCONJ
taxlaw-6679	350	92	business	business	NOUN
taxlaw-6679	350	93	income	income	NOUN
taxlaw-6679	350	94	tax	tax	NOUN
taxlaw-6679	350	95	,	,	PUNCT
taxlaw-6679	350	96	the	the	DET
taxlaw-6679	350	97	tcja	tcja	ADJ
taxlaw-6679	350	98	added	add	VERB
taxlaw-6679	350	99	section	section	NOUN
taxlaw-6679	350	100	199a	199a	NOUN
taxlaw-6679	350	101	to	to	ADP
taxlaw-6679	350	102	the	the	DET
taxlaw-6679	350	103	code	code	NOUN
taxlaw-6679	350	104	,	,	PUNCT
taxlaw-6679	350	105	commonly	commonly	ADV
taxlaw-6679	350	106	93	93	NUM
taxlaw-6679	350	107	i.r.c	i.r.c	NOUN
taxlaw-6679	350	108	.	.	PUNCT
taxlaw-6679	351	1	§	§	NOUN
taxlaw-6679	351	2	61	61	NUM
taxlaw-6679	351	3	.	.	PUNCT
taxlaw-6679	352	1	for	for	ADP
taxlaw-6679	352	2	example	example	NOUN
taxlaw-6679	352	3	,	,	PUNCT
taxlaw-6679	352	4	an	an	DET
taxlaw-6679	352	5	employer	employer	NOUN
taxlaw-6679	352	6	’s	’s	PART
taxlaw-6679	352	7	contributions	contribution	NOUN
taxlaw-6679	352	8	toward	toward	ADP
taxlaw-6679	352	9	employee	employee	NOUN
taxlaw-6679	352	10	health	health	NOUN
taxlaw-6679	352	11	insurance	insurance	NOUN
taxlaw-6679	352	12	is	be	AUX
taxlaw-6679	352	13	excluded	exclude	VERB
taxlaw-6679	352	14	from	from	ADP
taxlaw-6679	352	15	the	the	DET
taxlaw-6679	352	16	starting	starting	NOUN
taxlaw-6679	352	17	point	point	NOUN
taxlaw-6679	352	18	of	of	ADP
taxlaw-6679	352	19	gross	gross	ADJ
taxlaw-6679	352	20	income	income	NOUN
taxlaw-6679	352	21	.	.	PUNCT
taxlaw-6679	353	1	i	i	PRON
taxlaw-6679	353	2	d.	d.	PROPN
taxlaw-6679	353	3	§	§	PROPN
taxlaw-6679	353	4	106	106	NUM
taxlaw-6679	353	5	.	.	PUNCT
taxlaw-6679	353	6	94	94	NUM
taxlaw-6679	354	1	i	i	PROPN
taxlaw-6679	354	2	d.	d.	PROPN
taxlaw-6679	354	3	§	§	PROPN
taxlaw-6679	354	4	62	62	NUM
taxlaw-6679	354	5	.	.	PUNCT
taxlaw-6679	354	6	95	95	NUM
taxlaw-6679	355	1	i	i	PRON
taxlaw-6679	355	2	d.	d.	PROPN
taxlaw-6679	355	3	96	96	NUM
taxlaw-6679	356	1	i	i	PROPN
taxlaw-6679	356	2	d.	d.	PROPN
taxlaw-6679	356	3	§	§	PROPN
taxlaw-6679	356	4	151	151	NUM
taxlaw-6679	356	5	.	.	PUNCT
taxlaw-6679	356	6	97	97	NUM
taxlaw-6679	357	1	i	i	PROPN
taxlaw-6679	357	2	d.	d.	PROPN
taxlaw-6679	357	3	§	§	PROPN
taxlaw-6679	357	4	151(b	151(b	PROPN
taxlaw-6679	357	5	)	)	PUNCT
taxlaw-6679	357	6	&	&	CCONJ
taxlaw-6679	357	7	(	(	PUNCT
taxlaw-6679	357	8	c	c	NOUN
taxlaw-6679	357	9	)	)	PUNCT
taxlaw-6679	357	10	.	.	PUNCT
taxlaw-6679	358	1	98	98	NUM
taxlaw-6679	359	1	i	i	PRON
taxlaw-6679	359	2	d.	d.	PROPN
taxlaw-6679	359	3	§	§	PROPN
taxlaw-6679	359	4	63	63	NUM
taxlaw-6679	359	5	.	.	PUNCT
taxlaw-6679	359	6	99	99	NUM
taxlaw-6679	360	1	i	i	PROPN
taxlaw-6679	360	2	d.	d.	PROPN
taxlaw-6679	360	3	§	§	PROPN
taxlaw-6679	360	4	§	§	PROPN
taxlaw-6679	360	5	1	1	NUM
taxlaw-6679	360	6	&	&	CCONJ
taxlaw-6679	360	7	63	63	NUM
taxlaw-6679	360	8	.	.	NOUN
taxlaw-6679	360	9	100	100	NUM
taxlaw-6679	361	1	i	i	PROPN
taxlaw-6679	361	2	d.	d.	PROPN
taxlaw-6679	361	3	§	§	PROPN
taxlaw-6679	361	4	§	§	PROPN
taxlaw-6679	361	5	63(c)(7	63(c)(7	NUM
taxlaw-6679	361	6	)	)	PUNCT
taxlaw-6679	361	7	&	&	CCONJ
taxlaw-6679	361	8	151(d)(5	151(d)(5	NUM
taxlaw-6679	361	9	)	)	PUNCT
taxlaw-6679	361	10	.	.	PUNCT
taxlaw-6679	362	1	see	see	VERB
taxlaw-6679	362	2	,	,	PUNCT
taxlaw-6679	362	3	e.g.	e.g.	ADV
taxlaw-6679	362	4	,	,	PUNCT
taxlaw-6679	362	5	auxier	auxier	NOUN
taxlaw-6679	362	6	&	&	CCONJ
taxlaw-6679	362	7	sammartino	sammartino	PROPN
taxlaw-6679	362	8	,	,	PUNCT
taxlaw-6679	362	9	supra	supra	PROPN
taxlaw-6679	362	10	note	note	PROPN
taxlaw-6679	362	11	22	22	NUM
taxlaw-6679	362	12	,	,	PUNCT
taxlaw-6679	362	13	at	at	ADP
taxlaw-6679	362	14	6	6	NUM
taxlaw-6679	362	15	(	(	PUNCT
taxlaw-6679	362	16	describing	describe	VERB
taxlaw-6679	362	17	the	the	DET
taxlaw-6679	362	18	changes	change	NOUN
taxlaw-6679	362	19	to	to	ADP
taxlaw-6679	362	20	the	the	DET
taxlaw-6679	362	21	standard	standard	ADJ
taxlaw-6679	362	22	deduction	deduction	NOUN
taxlaw-6679	362	23	and	and	CCONJ
taxlaw-6679	362	24	personal	personal	ADJ
taxlaw-6679	362	25	exemption	exemption	NOUN
taxlaw-6679	362	26	as	as	ADP
taxlaw-6679	362	27	“	"	PUNCT
taxlaw-6679	362	28	unprecedented	unprecedented	ADJ
taxlaw-6679	362	29	”	"	PUNCT
taxlaw-6679	362	30	)	)	PUNCT
taxlaw-6679	362	31	.	.	PUNCT
taxlaw-6679	363	1	101	101	NUM
taxlaw-6679	364	1	i	i	PROPN
taxlaw-6679	364	2	d.	d.	PROPN
taxlaw-6679	364	3	§	§	PROPN
taxlaw-6679	364	4	§	§	PROPN
taxlaw-6679	364	5	67(g	67(g	NUM
taxlaw-6679	364	6	)	)	PUNCT
taxlaw-6679	364	7	,	,	PUNCT
taxlaw-6679	364	8	163(h	163(h	NOUN
taxlaw-6679	364	9	)	)	PUNCT
taxlaw-6679	364	10	,	,	PUNCT
taxlaw-6679	364	11	&	&	CCONJ
taxlaw-6679	364	12	164(b)(6	164(b)(6	NUM
taxlaw-6679	364	13	)	)	PUNCT
taxlaw-6679	364	14	.	.	PUNCT
taxlaw-6679	365	1	102	102	NUM
taxlaw-6679	366	1	i	i	PROPN
taxlaw-6679	366	2	d.	d.	PROPN
taxlaw-6679	366	3	§	§	PROPN
taxlaw-6679	366	4	24(h	24(h	PROPN
taxlaw-6679	366	5	)	)	PUNCT
taxlaw-6679	366	6	.	.	PUNCT
taxlaw-6679	367	1	[	[	X
taxlaw-6679	367	2	vol.11:1	vol.11:1	PROPN
taxlaw-6679	367	3	columbia	columbia	PROPN
taxlaw-6679	367	4	journal	journal	PROPN
taxlaw-6679	367	5	of	of	ADP
taxlaw-6679	367	6	tax	tax	NOUN
taxlaw-6679	367	7	law	law	NOUN
taxlaw-6679	367	8	76	76	NUM
taxlaw-6679	367	9	referred	refer	VERB
taxlaw-6679	367	10	to	to	ADP
taxlaw-6679	367	11	as	as	ADP
taxlaw-6679	367	12	the	the	DET
taxlaw-6679	367	13	“	"	PUNCT
taxlaw-6679	367	14	pass	pass	VERB
taxlaw-6679	367	15	-	-	PUNCT
taxlaw-6679	367	16	through	through	ADP
taxlaw-6679	367	17	deduction	deduction	NOUN
taxlaw-6679	367	18	,	,	PUNCT
taxlaw-6679	367	19	”	"	PUNCT
taxlaw-6679	367	20	which	which	PRON
taxlaw-6679	367	21	allows	allow	VERB
taxlaw-6679	367	22	individuals	individual	NOUN
taxlaw-6679	367	23	who	who	PRON
taxlaw-6679	367	24	receive	receive	VERB
taxlaw-6679	367	25	business	business	NOUN
taxlaw-6679	367	26	income	income	NOUN
taxlaw-6679	367	27	as	as	ADP
taxlaw-6679	367	28	sole	sole	ADJ
taxlaw-6679	367	29	proprietors	proprietor	NOUN
taxlaw-6679	367	30	,	,	PUNCT
taxlaw-6679	367	31	or	or	CCONJ
taxlaw-6679	367	32	through	through	ADP
taxlaw-6679	367	33	certain	certain	ADJ
taxlaw-6679	367	34	non	non	ADJ
taxlaw-6679	367	35	-	-	ADJ
taxlaw-6679	367	36	corporate	corporate	ADJ
taxlaw-6679	367	37	entities	entity	NOUN
taxlaw-6679	367	38	such	such	ADJ
taxlaw-6679	367	39	as	as	ADP
taxlaw-6679	367	40	partnerships	partnership	NOUN
taxlaw-6679	367	41	or	or	CCONJ
taxlaw-6679	367	42	llcs	llcs	NOUN
taxlaw-6679	367	43	,	,	PUNCT
taxlaw-6679	367	44	to	to	PART
taxlaw-6679	367	45	deduct	deduct	VERB
taxlaw-6679	367	46	20	20	NUM
taxlaw-6679	367	47	%	%	NOUN
taxlaw-6679	367	48	of	of	ADP
taxlaw-6679	367	49	that	that	DET
taxlaw-6679	367	50	income	income	NOUN
taxlaw-6679	367	51	in	in	ADP
taxlaw-6679	367	52	arriving	arrive	VERB
taxlaw-6679	367	53	at	at	ADP
taxlaw-6679	367	54	their	their	PRON
taxlaw-6679	367	55	federal	federal	ADJ
taxlaw-6679	367	56	taxable	taxable	NOUN
taxlaw-6679	367	57	income.103	income.103	NOUN
taxlaw-6679	367	58	the	the	DET
taxlaw-6679	367	59	tcja	tcja	NOUN
taxlaw-6679	367	60	also	also	ADV
taxlaw-6679	367	61	reduced	reduce	VERB
taxlaw-6679	367	62	most	most	ADJ
taxlaw-6679	367	63	individual	individual	ADJ
taxlaw-6679	367	64	income	income	NOUN
taxlaw-6679	367	65	tax	tax	NOUN
taxlaw-6679	367	66	rates	rate	NOUN
taxlaw-6679	367	67	,	,	PUNCT
taxlaw-6679	367	68	with	with	ADP
taxlaw-6679	367	69	the	the	DET
taxlaw-6679	367	70	top	top	ADJ
taxlaw-6679	367	71	rate	rate	NOUN
taxlaw-6679	367	72	falling	fall	VERB
taxlaw-6679	367	73	from	from	ADP
taxlaw-6679	367	74	39.5	39.5	NUM
taxlaw-6679	367	75	%	%	NOUN
taxlaw-6679	367	76	to	to	ADP
taxlaw-6679	367	77	37%.104	37%.104	NOUN
taxlaw-6679	367	78	altogether	altogether	ADV
taxlaw-6679	367	79	,	,	PUNCT
taxlaw-6679	367	80	the	the	DET
taxlaw-6679	367	81	tcja	tcja	NOUN
taxlaw-6679	367	82	will	will	AUX
taxlaw-6679	367	83	cause	cause	VERB
taxlaw-6679	367	84	federal	federal	ADJ
taxlaw-6679	367	85	taxable	taxable	ADJ
taxlaw-6679	367	86	income	income	NOUN
taxlaw-6679	367	87	to	to	PART
taxlaw-6679	367	88	increase	increase	VERB
taxlaw-6679	367	89	in	in	ADP
taxlaw-6679	367	90	the	the	DET
taxlaw-6679	367	91	aggregate	aggregate	NOUN
taxlaw-6679	367	92	,	,	PUNCT
taxlaw-6679	367	93	but	but	CCONJ
taxlaw-6679	367	94	ultimate	ultimate	ADJ
taxlaw-6679	367	95	federal	federal	ADJ
taxlaw-6679	367	96	tax	tax	NOUN
taxlaw-6679	367	97	liability	liability	NOUN
taxlaw-6679	367	98	will	will	AUX
taxlaw-6679	367	99	be	be	AUX
taxlaw-6679	367	100	reduced	reduce	VERB
taxlaw-6679	367	101	due	due	ADP
taxlaw-6679	367	102	to	to	ADP
taxlaw-6679	367	103	the	the	DET
taxlaw-6679	367	104	rate	rate	NOUN
taxlaw-6679	367	105	reductions.105	reductions.105	NOUN
taxlaw-6679	367	106	nearly	nearly	ADV
taxlaw-6679	367	107	all	all	PRON
taxlaw-6679	367	108	of	of	ADP
taxlaw-6679	367	109	the	the	DET
taxlaw-6679	367	110	tcja	tcja	NOUN
taxlaw-6679	367	111	’s	’s	PART
taxlaw-6679	367	112	changes	change	NOUN
taxlaw-6679	367	113	to	to	ADP
taxlaw-6679	367	114	the	the	DET
taxlaw-6679	367	115	individual	individual	ADJ
taxlaw-6679	367	116	income	income	NOUN
taxlaw-6679	367	117	tax	tax	NOUN
taxlaw-6679	367	118	are	be	AUX
taxlaw-6679	367	119	effective	effective	ADJ
taxlaw-6679	367	120	only	only	ADV
taxlaw-6679	367	121	for	for	ADP
taxlaw-6679	367	122	2018	2018	NUM
taxlaw-6679	367	123	–	–	PUNCT
taxlaw-6679	367	124	2025	2025	NUM
taxlaw-6679	367	125	,	,	PUNCT
taxlaw-6679	367	126	after	after	ADP
taxlaw-6679	367	127	which	which	PRON
taxlaw-6679	367	128	the	the	DET
taxlaw-6679	367	129	law	law	NOUN
taxlaw-6679	367	130	reverts	revert	VERB
taxlaw-6679	367	131	to	to	ADP
taxlaw-6679	367	132	its	its	PRON
taxlaw-6679	367	133	pre	pre	ADJ
taxlaw-6679	367	134	-	-	ADJ
taxlaw-6679	367	135	tcja	tcja	ADJ
taxlaw-6679	367	136	provisions.106	provisions.106	NOUN
taxlaw-6679	367	137	while	while	SCONJ
taxlaw-6679	367	138	in	in	ADP
taxlaw-6679	367	139	effect	effect	NOUN
taxlaw-6679	367	140	,	,	PUNCT
taxlaw-6679	367	141	the	the	DET
taxlaw-6679	367	142	changes	change	NOUN
taxlaw-6679	367	143	to	to	ADP
taxlaw-6679	367	144	individual	individual	ADJ
taxlaw-6679	367	145	income	income	NOUN
taxlaw-6679	367	146	tax	tax	NOUN
taxlaw-6679	367	147	are	be	AUX
taxlaw-6679	367	148	expected	expect	VERB
taxlaw-6679	367	149	to	to	PART
taxlaw-6679	367	150	have	have	VERB
taxlaw-6679	367	151	a	a	DET
taxlaw-6679	367	152	profound	profound	ADJ
taxlaw-6679	367	153	impact	impact	NOUN
taxlaw-6679	367	154	on	on	ADP
taxlaw-6679	367	155	the	the	DET
taxlaw-6679	367	156	total	total	ADJ
taxlaw-6679	367	157	amount	amount	NOUN
taxlaw-6679	367	158	of	of	ADP
taxlaw-6679	367	159	revenue	revenue	NOUN
taxlaw-6679	367	160	raised	raise	VERB
taxlaw-6679	367	161	by	by	ADP
taxlaw-6679	367	162	the	the	DET
taxlaw-6679	367	163	federal	federal	ADJ
taxlaw-6679	367	164	government	government	NOUN
taxlaw-6679	367	165	,	,	PUNCT
taxlaw-6679	367	166	as	as	ADV
taxlaw-6679	367	167	well	well	ADV
taxlaw-6679	367	168	as	as	ADP
taxlaw-6679	367	169	on	on	ADP
taxlaw-6679	367	170	the	the	DET
taxlaw-6679	367	171	distribution	distribution	NOUN
taxlaw-6679	367	172	of	of	ADP
taxlaw-6679	367	173	federal	federal	ADJ
taxlaw-6679	367	174	tax	tax	NOUN
taxlaw-6679	367	175	burdens	burden	NOUN
taxlaw-6679	367	176	.	.	PUNCT
taxlaw-6679	368	1	in	in	ADP
taxlaw-6679	368	2	total	total	NOUN
taxlaw-6679	368	3	,	,	PUNCT
taxlaw-6679	368	4	the	the	DET
taxlaw-6679	368	5	tcja	tcja	NOUN
taxlaw-6679	368	6	’s	’s	PART
taxlaw-6679	368	7	individual	individual	ADJ
taxlaw-6679	368	8	income	income	NOUN
taxlaw-6679	368	9	tax	tax	NOUN
taxlaw-6679	368	10	provisions	provision	NOUN
taxlaw-6679	368	11	,	,	PUNCT
taxlaw-6679	368	12	including	include	VERB
taxlaw-6679	368	13	the	the	DET
taxlaw-6679	368	14	section	section	NOUN
taxlaw-6679	368	15	199a	199a	NOUN
taxlaw-6679	368	16	pass	pass	VERB
taxlaw-6679	368	17	-	-	PUNCT
taxlaw-6679	368	18	through	through	ADP
taxlaw-6679	368	19	deduction	deduction	NOUN
taxlaw-6679	368	20	,	,	PUNCT
taxlaw-6679	368	21	are	be	AUX
taxlaw-6679	368	22	expected	expect	VERB
taxlaw-6679	368	23	to	to	PART
taxlaw-6679	368	24	decrease	decrease	VERB
taxlaw-6679	368	25	federal	federal	ADJ
taxlaw-6679	368	26	revenue	revenue	NOUN
taxlaw-6679	368	27	by	by	ADP
taxlaw-6679	368	28	$	$	SYM
taxlaw-6679	368	29	1.1	1.1	NUM
taxlaw-6679	368	30	trillion	trillion	NUM
taxlaw-6679	368	31	from	from	ADP
taxlaw-6679	368	32	2018	2018	NUM
taxlaw-6679	368	33	-	-	SYM
taxlaw-6679	368	34	27.107	27.107	NUM
taxlaw-6679	368	35	the	the	DET
taxlaw-6679	368	36	distribution	distribution	NOUN
taxlaw-6679	368	37	of	of	ADP
taxlaw-6679	368	38	that	that	DET
taxlaw-6679	368	39	tax	tax	NOUN
taxlaw-6679	368	40	cut	cut	NOUN
taxlaw-6679	368	41	,	,	PUNCT
taxlaw-6679	368	42	however	however	ADV
taxlaw-6679	368	43	,	,	PUNCT
taxlaw-6679	368	44	is	be	AUX
taxlaw-6679	368	45	not	not	PART
taxlaw-6679	368	46	uniform	uniform	ADJ
taxlaw-6679	368	47	.	.	PUNCT
taxlaw-6679	369	1	in	in	ADP
taxlaw-6679	369	2	general	general	ADJ
taxlaw-6679	369	3	,	,	PUNCT
taxlaw-6679	369	4	higher	high	ADJ
taxlaw-6679	369	5	income	income	NOUN
taxlaw-6679	369	6	households	household	NOUN
taxlaw-6679	369	7	will	will	AUX
taxlaw-6679	369	8	receive	receive	VERB
taxlaw-6679	369	9	a	a	DET
taxlaw-6679	369	10	larger	large	ADJ
taxlaw-6679	369	11	tax	tax	NOUN
taxlaw-6679	369	12	cut	cut	NOUN
taxlaw-6679	369	13	than	than	ADP
taxlaw-6679	369	14	lower	low	ADJ
taxlaw-6679	369	15	income	income	NOUN
taxlaw-6679	369	16	households.108	households.108	NOUN
taxlaw-6679	369	17	the	the	DET
taxlaw-6679	369	18	tcja	tcja	NOUN
taxlaw-6679	369	19	is	be	AUX
taxlaw-6679	369	20	also	also	ADV
taxlaw-6679	369	21	expected	expect	VERB
taxlaw-6679	369	22	to	to	PART
taxlaw-6679	369	23	simplify	simplify	VERB
taxlaw-6679	369	24	tax	tax	NOUN
taxlaw-6679	369	25	filing	filing	NOUN
taxlaw-6679	369	26	for	for	ADP
taxlaw-6679	369	27	many	many	ADJ
taxlaw-6679	369	28	taxpayers	taxpayer	NOUN
taxlaw-6679	369	29	by	by	ADP
taxlaw-6679	369	30	reducing	reduce	VERB
taxlaw-6679	369	31	the	the	DET
taxlaw-6679	369	32	number	number	NOUN
taxlaw-6679	369	33	of	of	ADP
taxlaw-6679	369	34	taxpayers	taxpayer	NOUN
taxlaw-6679	369	35	who	who	PRON
taxlaw-6679	369	36	itemize	itemize	VERB
taxlaw-6679	369	37	their	their	PRON
taxlaw-6679	369	38	deductions	deduction	NOUN
taxlaw-6679	369	39	from	from	ADP
taxlaw-6679	369	40	30	30	NUM
taxlaw-6679	369	41	%	%	NOUN
taxlaw-6679	369	42	of	of	ADP
taxlaw-6679	369	43	all	all	DET
taxlaw-6679	369	44	filers	filer	NOUN
taxlaw-6679	369	45	to	to	ADP
taxlaw-6679	369	46	12	12	NUM
taxlaw-6679	369	47	%	%	NOUN
taxlaw-6679	369	48	post	post	ADJ
taxlaw-6679	369	49	-	-	ADJ
taxlaw-6679	369	50	tcja.109	tcja.109	ADJ
taxlaw-6679	369	51	the	the	DET
taxlaw-6679	369	52	tcja	tcja	NOUN
taxlaw-6679	369	53	also	also	ADV
taxlaw-6679	369	54	impacts	impact	VERB
taxlaw-6679	369	55	state	state	NOUN
taxlaw-6679	369	56	revenue	revenue	NOUN
taxlaw-6679	369	57	and	and	CCONJ
taxlaw-6679	369	58	the	the	DET
taxlaw-6679	369	59	distribution	distribution	NOUN
taxlaw-6679	369	60	of	of	ADP
taxlaw-6679	369	61	state	state	NOUN
taxlaw-6679	369	62	tax	tax	NOUN
taxlaw-6679	369	63	burdens	burden	NOUN
taxlaw-6679	369	64	,	,	PUNCT
taxlaw-6679	369	65	although	although	SCONJ
taxlaw-6679	369	66	the	the	DET
taxlaw-6679	369	67	nature	nature	NOUN
taxlaw-6679	369	68	and	and	CCONJ
taxlaw-6679	369	69	magnitude	magnitude	NOUN
taxlaw-6679	369	70	of	of	ADP
taxlaw-6679	369	71	these	these	DET
taxlaw-6679	369	72	state	state	NOUN
taxlaw-6679	369	73	changes	change	NOUN
taxlaw-6679	369	74	varies	vary	VERB
taxlaw-6679	369	75	in	in	ADP
taxlaw-6679	369	76	part	part	NOUN
taxlaw-6679	369	77	based	base	VERB
taxlaw-6679	369	78	on	on	ADP
taxlaw-6679	369	79	the	the	DET
taxlaw-6679	369	80	type	type	NOUN
taxlaw-6679	369	81	of	of	ADP
taxlaw-6679	369	82	conformity	conformity	NOUN
taxlaw-6679	369	83	a	a	DET
taxlaw-6679	369	84	state	state	NOUN
taxlaw-6679	369	85	uses	use	NOUN
taxlaw-6679	369	86	.	.	PUNCT
taxlaw-6679	370	1	110	110	NUM
taxlaw-6679	370	2	the	the	DET
taxlaw-6679	370	3	most	most	ADV
taxlaw-6679	370	4	significant	significant	ADJ
taxlaw-6679	370	5	impacts	impact	NOUN
taxlaw-6679	370	6	will	will	AUX
taxlaw-6679	370	7	be	be	AUX
taxlaw-6679	370	8	felt	feel	VERB
taxlaw-6679	370	9	by	by	ADP
taxlaw-6679	370	10	those	those	DET
taxlaw-6679	370	11	states	state	NOUN
taxlaw-6679	370	12	that	that	PRON
taxlaw-6679	370	13	begin	begin	VERB
taxlaw-6679	370	14	their	their	PRON
taxlaw-6679	370	15	state	state	NOUN
taxlaw-6679	370	16	tax	tax	NOUN
taxlaw-6679	370	17	calculations	calculation	NOUN
taxlaw-6679	370	18	with	with	ADP
taxlaw-6679	370	19	federal	federal	ADJ
taxlaw-6679	370	20	taxable	taxable	ADJ
taxlaw-6679	370	21	income	income	NOUN
taxlaw-6679	370	22	(	(	PUNCT
taxlaw-6679	370	23	“	"	PUNCT
taxlaw-6679	370	24	tight	tight	ADJ
taxlaw-6679	370	25	conformity	conformity	NOUN
taxlaw-6679	370	26	states	state	NOUN
taxlaw-6679	370	27	”	"	PUNCT
taxlaw-6679	370	28	)	)	PUNCT
taxlaw-6679	370	29	.	.	PUNCT
taxlaw-6679	371	1	111	111	NUM
taxlaw-6679	371	2	because	because	SCONJ
taxlaw-6679	371	3	the	the	DET
taxlaw-6679	371	4	tcja	tcja	NOUN
taxlaw-6679	371	5	103	103	NUM
taxlaw-6679	371	6	i	i	PROPN
taxlaw-6679	371	7	d.	d.	PROPN
taxlaw-6679	371	8	§	§	PROPN
taxlaw-6679	371	9	199a	199a	PROPN
taxlaw-6679	371	10	.	.	PUNCT
taxlaw-6679	372	1	104	104	NUM
taxlaw-6679	373	1	i	i	PROPN
taxlaw-6679	373	2	d.	d.	PROPN
taxlaw-6679	373	3	§	§	PROPN
taxlaw-6679	373	4	1(j	1(j	NUM
taxlaw-6679	373	5	)	)	PUNCT
taxlaw-6679	373	6	.	.	PUNCT
taxlaw-6679	374	1	while	while	SCONJ
taxlaw-6679	374	2	nearly	nearly	ADV
taxlaw-6679	374	3	all	all	DET
taxlaw-6679	374	4	the	the	DET
taxlaw-6679	374	5	seven	seven	NUM
taxlaw-6679	374	6	individual	individual	ADJ
taxlaw-6679	374	7	tax	tax	NOUN
taxlaw-6679	374	8	brackets	bracket	NOUN
taxlaw-6679	374	9	were	be	AUX
taxlaw-6679	374	10	reduced	reduce	VERB
taxlaw-6679	374	11	,	,	PUNCT
taxlaw-6679	374	12	the	the	DET
taxlaw-6679	374	13	10	10	NUM
taxlaw-6679	374	14	%	%	NOUN
taxlaw-6679	374	15	rate	rate	NOUN
taxlaw-6679	374	16	and	and	CCONJ
taxlaw-6679	374	17	the	the	DET
taxlaw-6679	374	18	35	35	NUM
taxlaw-6679	374	19	%	%	NOUN
taxlaw-6679	374	20	rate	rate	NOUN
taxlaw-6679	374	21	remained	remain	VERB
taxlaw-6679	374	22	unchanged	unchanged	ADJ
taxlaw-6679	374	23	.	.	PUNCT
taxlaw-6679	375	1	see	see	VERB
taxlaw-6679	375	2	tax	tax	NOUN
taxlaw-6679	375	3	pol’y	pol’y	NOUN
taxlaw-6679	375	4	ctr	ctr	PROPN
taxlaw-6679	375	5	.	.	PROPN
taxlaw-6679	376	1	,	,	PUNCT
taxlaw-6679	376	2	how	how	SCONJ
taxlaw-6679	376	3	did	do	AUX
taxlaw-6679	376	4	the	the	DET
taxlaw-6679	376	5	tax	tax	NOUN
taxlaw-6679	376	6	cuts	cut	NOUN
taxlaw-6679	376	7	&	&	CCONJ
taxlaw-6679	376	8	jobs	job	NOUN
taxlaw-6679	376	9	act	act	AUX
taxlaw-6679	376	10	change	change	VERB
taxlaw-6679	376	11	personal	personal	ADJ
taxlaw-6679	376	12	taxes	taxis	NOUN
taxlaw-6679	376	13	,	,	PUNCT
taxlaw-6679	376	14	https://www.taxpolicycenter.org/briefing-book/how-did-tax-cuts-and-jobs-act-change-personal-taxes	https://www.taxpolicycenter.org/briefing-book/how-did-tax-cuts-and-jobs-act-change-personal-taxes	X
taxlaw-6679	376	15	.	.	PUNCT
taxlaw-6679	377	1	105	105	NUM
taxlaw-6679	377	2	frank	frank	ADJ
taxlaw-6679	377	3	sammartino	sammartino	PROPN
taxlaw-6679	377	4	et	et	PROPN
taxlaw-6679	377	5	al	al	PROPN
taxlaw-6679	377	6	.	.	PROPN
taxlaw-6679	377	7	,	,	PUNCT
taxlaw-6679	377	8	the	the	DET
taxlaw-6679	377	9	effect	effect	NOUN
taxlaw-6679	377	10	of	of	ADP
taxlaw-6679	377	11	the	the	DET
taxlaw-6679	377	12	tcja	tcja	ADJ
taxlaw-6679	377	13	individual	individual	ADJ
taxlaw-6679	377	14	income	income	NOUN
taxlaw-6679	377	15	tax	tax	NOUN
taxlaw-6679	377	16	provisions	provision	NOUN
taxlaw-6679	377	17	across	across	ADP
taxlaw-6679	377	18	income	income	NOUN
taxlaw-6679	377	19	groups	group	NOUN
taxlaw-6679	377	20	and	and	CCONJ
taxlaw-6679	377	21	across	across	ADP
taxlaw-6679	377	22	the	the	DET
taxlaw-6679	377	23	states	state	NOUN
taxlaw-6679	377	24	2	2	NUM
taxlaw-6679	377	25	(	(	PUNCT
taxlaw-6679	377	26	2018	2018	NUM
taxlaw-6679	377	27	)	)	PUNCT
taxlaw-6679	377	28	,	,	PUNCT
taxlaw-6679	377	29	https://www.taxpolicycenter.org/publications/effect-tcja-individualincome-tax-provisions-across-income-groups-and-across-states/full	https://www.taxpolicycenter.org/publications/effect-tcja-individualincome-tax-provisions-across-income-groups-and-across-states/full	PROPN
taxlaw-6679	377	30	.	.	PUNCT
taxlaw-6679	378	1	[	[	X
taxlaw-6679	378	2	https://perma.cc/mfz4-6uly	https://perma.cc/mfz4-6uly	X
taxlaw-6679	378	3	]	]	X
taxlaw-6679	378	4	106	106	NUM
taxlaw-6679	378	5	a	a	DET
taxlaw-6679	378	6	change	change	NOUN
taxlaw-6679	378	7	to	to	ADP
taxlaw-6679	378	8	the	the	DET
taxlaw-6679	378	9	method	method	NOUN
taxlaw-6679	378	10	of	of	ADP
taxlaw-6679	378	11	indexing	index	VERB
taxlaw-6679	378	12	the	the	DET
taxlaw-6679	378	13	tax	tax	NOUN
taxlaw-6679	378	14	system	system	NOUN
taxlaw-6679	378	15	for	for	ADP
taxlaw-6679	378	16	inflation	inflation	NOUN
taxlaw-6679	378	17	does	do	AUX
taxlaw-6679	378	18	not	not	PART
taxlaw-6679	378	19	sunset	sunset	VERB
taxlaw-6679	378	20	,	,	PUNCT
taxlaw-6679	378	21	however	however	ADV
taxlaw-6679	378	22	.	.	PUNCT
taxlaw-6679	379	1	see	see	VERB
taxlaw-6679	379	2	i.r.c	i.r.c	NOUN
taxlaw-6679	379	3	.	.	PUNCT
taxlaw-6679	380	1	§	§	PROPN
taxlaw-6679	380	2	1(f)(3	1(f)(3	NUM
taxlaw-6679	380	3	)	)	PUNCT
taxlaw-6679	380	4	.	.	PUNCT
taxlaw-6679	381	1	107joint	107joint	PROPN
taxlaw-6679	381	2	committee	committee	NOUN
taxlaw-6679	381	3	on	on	ADP
taxlaw-6679	381	4	taxation	taxation	NOUN
taxlaw-6679	381	5	,	,	PUNCT
taxlaw-6679	381	6	estimated	estimate	VERB
taxlaw-6679	381	7	budgetary	budgetary	ADJ
taxlaw-6679	381	8	effects	effect	NOUN
taxlaw-6679	381	9	of	of	ADP
taxlaw-6679	381	10	the	the	DET
taxlaw-6679	381	11	conference	conference	NOUN
taxlaw-6679	381	12	agreement	agreement	NOUN
taxlaw-6679	381	13	for	for	ADP
taxlaw-6679	381	14	h.r	h.r	PROPN
taxlaw-6679	381	15	.	.	PROPN
taxlaw-6679	381	16	1	1	NUM
taxlaw-6679	381	17	,	,	PUNCT
taxlaw-6679	381	18	the	the	DET
taxlaw-6679	381	19	“	"	PUNCT
taxlaw-6679	381	20	tax	tax	NOUN
taxlaw-6679	381	21	cuts	cut	NOUN
taxlaw-6679	381	22	and	and	CCONJ
taxlaw-6679	381	23	jobs	job	NOUN
taxlaw-6679	381	24	act	act	PROPN
taxlaw-6679	381	25	”	"	PUNCT
taxlaw-6679	381	26	3	3	NUM
taxlaw-6679	381	27	(	(	PUNCT
taxlaw-6679	381	28	2017	2017	NUM
taxlaw-6679	381	29	)	)	PUNCT
taxlaw-6679	381	30	.	.	PUNCT
taxlaw-6679	382	1	108	108	NUM
taxlaw-6679	382	2	sammartino	sammartino	NOUN
taxlaw-6679	382	3	et	et	PROPN
taxlaw-6679	382	4	al	al	PROPN
taxlaw-6679	382	5	.	.	PROPN
taxlaw-6679	382	6	,	,	PUNCT
taxlaw-6679	382	7	supra	supra	PROPN
taxlaw-6679	382	8	note	note	PROPN
taxlaw-6679	382	9	95	95	NUM
taxlaw-6679	382	10	,	,	PUNCT
taxlaw-6679	382	11	at	at	ADP
taxlaw-6679	382	12	4	4	NUM
taxlaw-6679	382	13	.	.	PUNCT
taxlaw-6679	383	1	while	while	SCONJ
taxlaw-6679	383	2	many	many	ADJ
taxlaw-6679	383	3	taxpayers	taxpayer	NOUN
taxlaw-6679	383	4	will	will	AUX
taxlaw-6679	383	5	be	be	AUX
taxlaw-6679	383	6	made	make	VERB
taxlaw-6679	383	7	better	well	ADJ
taxlaw-6679	383	8	off	off	ADP
taxlaw-6679	383	9	by	by	ADP
taxlaw-6679	383	10	the	the	DET
taxlaw-6679	383	11	doubling	doubling	NOUN
taxlaw-6679	383	12	of	of	ADP
taxlaw-6679	383	13	the	the	DET
taxlaw-6679	383	14	prior	prior	ADJ
taxlaw-6679	383	15	standard	standard	ADJ
taxlaw-6679	383	16	deduction	deduction	NOUN
taxlaw-6679	383	17	,	,	PUNCT
taxlaw-6679	383	18	that	that	SCONJ
taxlaw-6679	383	19	tax	tax	NOUN
taxlaw-6679	383	20	cut	cut	NOUN
taxlaw-6679	383	21	will	will	AUX
taxlaw-6679	383	22	be	be	AUX
taxlaw-6679	383	23	more	more	ADV
taxlaw-6679	383	24	than	than	ADP
taxlaw-6679	383	25	offset	offset	VERB
taxlaw-6679	383	26	in	in	ADP
taxlaw-6679	383	27	the	the	DET
taxlaw-6679	383	28	aggregate	aggregate	NOUN
taxlaw-6679	383	29	by	by	ADP
taxlaw-6679	383	30	the	the	DET
taxlaw-6679	383	31	loss	loss	NOUN
taxlaw-6679	383	32	of	of	ADP
taxlaw-6679	383	33	the	the	DET
taxlaw-6679	383	34	personal	personal	ADJ
taxlaw-6679	383	35	exemption	exemption	NOUN
taxlaw-6679	383	36	and	and	CCONJ
taxlaw-6679	383	37	not	not	PART
taxlaw-6679	383	38	fully	fully	ADV
taxlaw-6679	383	39	offset	offset	VERB
taxlaw-6679	383	40	by	by	ADP
taxlaw-6679	383	41	the	the	DET
taxlaw-6679	383	42	increased	increase	VERB
taxlaw-6679	383	43	child	child	NOUN
taxlaw-6679	383	44	tax	tax	NOUN
taxlaw-6679	383	45	credit	credit	NOUN
taxlaw-6679	383	46	.	.	PUNCT
taxlaw-6679	384	1	the	the	DET
taxlaw-6679	384	2	increased	increase	VERB
taxlaw-6679	384	3	standard	standard	ADJ
taxlaw-6679	384	4	deduction	deduction	NOUN
taxlaw-6679	384	5	and	and	CCONJ
taxlaw-6679	384	6	child	child	NOUN
taxlaw-6679	384	7	tax	tax	NOUN
taxlaw-6679	384	8	credit	credit	NOUN
taxlaw-6679	384	9	are	be	AUX
taxlaw-6679	384	10	expected	expect	VERB
taxlaw-6679	384	11	to	to	PART
taxlaw-6679	384	12	collectively	collectively	ADV
taxlaw-6679	384	13	decrease	decrease	VERB
taxlaw-6679	384	14	taxes	taxis	NOUN
taxlaw-6679	384	15	by	by	ADP
taxlaw-6679	384	16	$	$	SYM
taxlaw-6679	384	17	86.5	86.5	NUM
taxlaw-6679	384	18	billion	billion	NUM
taxlaw-6679	384	19	in	in	ADP
taxlaw-6679	384	20	2018	2018	NUM
taxlaw-6679	384	21	,	,	PUNCT
taxlaw-6679	384	22	that	that	DET
taxlaw-6679	384	23	tax	tax	NOUN
taxlaw-6679	384	24	cut	cut	NOUN
taxlaw-6679	384	25	is	be	AUX
taxlaw-6679	384	26	more	more	ADJ
taxlaw-6679	384	27	than	than	SCONJ
taxlaw-6679	384	28	offset	offset	VERB
taxlaw-6679	384	29	by	by	ADP
taxlaw-6679	384	30	the	the	DET
taxlaw-6679	384	31	$	$	SYM
taxlaw-6679	384	32	93.3	93.3	NUM
taxlaw-6679	384	33	billion	billion	NUM
taxlaw-6679	384	34	dollar	dollar	NOUN
taxlaw-6679	384	35	increase	increase	NOUN
taxlaw-6679	384	36	in	in	ADP
taxlaw-6679	384	37	taxes	taxis	NOUN
taxlaw-6679	384	38	that	that	PRON
taxlaw-6679	384	39	will	will	AUX
taxlaw-6679	384	40	result	result	VERB
taxlaw-6679	384	41	from	from	ADP
taxlaw-6679	384	42	the	the	DET
taxlaw-6679	384	43	loss	loss	NOUN
taxlaw-6679	384	44	of	of	ADP
taxlaw-6679	384	45	personal	personal	ADJ
taxlaw-6679	384	46	exemptions	exemption	NOUN
taxlaw-6679	384	47	in	in	ADP
taxlaw-6679	384	48	2018	2018	NUM
taxlaw-6679	384	49	.	.	PUNCT
taxlaw-6679	385	1	see	see	VERB
taxlaw-6679	385	2	jct	jct	PROPN
taxlaw-6679	385	3	,	,	PUNCT
taxlaw-6679	385	4	supra	supra	PROPN
taxlaw-6679	385	5	note	note	PROPN
taxlaw-6679	385	6	107	107	NUM
taxlaw-6679	385	7	,	,	PUNCT
taxlaw-6679	385	8	at	at	ADP
taxlaw-6679	385	9	1	1	NUM
taxlaw-6679	385	10	.	.	X
taxlaw-6679	385	11	109	109	NUM
taxlaw-6679	385	12	see	see	VERB
taxlaw-6679	385	13	jct	jct	PROPN
taxlaw-6679	385	14	,	,	PUNCT
taxlaw-6679	385	15	supra	supra	PROPN
taxlaw-6679	385	16	note	note	PROPN
taxlaw-6679	385	17	107	107	NUM
taxlaw-6679	385	18	,	,	PUNCT
taxlaw-6679	385	19	at	at	ADP
taxlaw-6679	385	20	1	1	NUM
taxlaw-6679	385	21	110	110	NUM
taxlaw-6679	385	22	see	see	VERB
taxlaw-6679	385	23	generally	generally	ADV
taxlaw-6679	385	24	walczak	walczak	ADJ
taxlaw-6679	385	25	,	,	PUNCT
taxlaw-6679	385	26	supra	supra	ADJ
taxlaw-6679	385	27	note	note	NOUN
taxlaw-6679	385	28	6	6	NUM
taxlaw-6679	385	29	.	.	SYM
taxlaw-6679	385	30	111	111	NUM
taxlaw-6679	385	31	auxier	auxier	NOUN
taxlaw-6679	385	32	&	&	CCONJ
taxlaw-6679	385	33	sammartino	sammartino	PROPN
taxlaw-6679	385	34	,	,	PUNCT
taxlaw-6679	385	35	supra	supra	PROPN
taxlaw-6679	385	36	note	note	PROPN
taxlaw-6679	385	37	22	22	NUM
taxlaw-6679	385	38	,	,	PUNCT
taxlaw-6679	385	39	at	at	ADP
taxlaw-6679	385	40	1	1	NUM
taxlaw-6679	385	41	.	.	PUNCT
taxlaw-6679	386	1	in	in	ADP
taxlaw-6679	386	2	contrast	contrast	NOUN
taxlaw-6679	386	3	,	,	PUNCT
taxlaw-6679	386	4	states	state	VERB
taxlaw-6679	386	5	that	that	SCONJ
taxlaw-6679	386	6	lightly	lightly	ADV
taxlaw-6679	386	7	conform	conform	VERB
taxlaw-6679	386	8	,	,	PUNCT
taxlaw-6679	386	9	and	and	CCONJ
taxlaw-6679	386	10	do	do	AUX
taxlaw-6679	386	11	not	not	PART
taxlaw-6679	386	12	otherwise	otherwise	ADV
taxlaw-6679	386	13	incorporate	incorporate	VERB
taxlaw-6679	386	14	other	other	ADJ
taxlaw-6679	386	15	federal	federal	ADJ
taxlaw-6679	386	16	tax	tax	NOUN
taxlaw-6679	386	17	features	feature	NOUN
taxlaw-6679	386	18	such	such	ADJ
taxlaw-6679	386	19	as	as	ADP
taxlaw-6679	386	20	the	the	DET
taxlaw-6679	386	21	standard	standard	ADJ
taxlaw-6679	386	22	deduction	deduction	NOUN
taxlaw-6679	386	23	or	or	CCONJ
taxlaw-6679	386	24	personal	personal	ADJ
taxlaw-6679	386	25	exemption	exemption	NOUN
taxlaw-6679	386	26	,	,	PUNCT
taxlaw-6679	386	27	are	be	AUX
taxlaw-6679	386	28	not	not	PART
taxlaw-6679	386	29	expected	expect	VERB
taxlaw-6679	386	30	to	to	PART
taxlaw-6679	386	31	see	see	VERB
taxlaw-6679	386	32	significant	significant	ADJ
taxlaw-6679	386	33	revenue	revenue	NOUN
taxlaw-6679	386	34	changes	change	NOUN
taxlaw-6679	386	35	from	from	ADP
taxlaw-6679	386	36	tcja	tcja	PROPN
taxlaw-6679	386	37	conformity	conformity	NOUN
taxlaw-6679	386	38	.	.	PUNCT
taxlaw-6679	387	1	auxier	auxier	PROPN
taxlaw-6679	387	2	&	&	CCONJ
taxlaw-6679	387	3	sammartino	sammartino	PROPN
taxlaw-6679	387	4	,	,	PUNCT
taxlaw-6679	387	5	supra	supra	PROPN
taxlaw-6679	387	6	note	note	PROPN
taxlaw-6679	387	7	22	22	NUM
taxlaw-6679	387	8	,	,	PUNCT
taxlaw-6679	387	9	at	at	ADP
taxlaw-6679	387	10	5	5	NUM
taxlaw-6679	387	11	.	.	PUNCT
taxlaw-6679	388	1	but	but	CCONJ
taxlaw-6679	388	2	see	see	VERB
taxlaw-6679	388	3	walczak	walczak	NOUN
taxlaw-6679	388	4	,	,	PUNCT
taxlaw-6679	388	5	supra	supra	PROPN
taxlaw-6679	388	6	note	note	NOUN
taxlaw-6679	388	7	6	6	NUM
taxlaw-6679	388	8	,	,	PUNCT
taxlaw-6679	388	9	at	at	ADP
taxlaw-6679	388	10	3	3	NUM
taxlaw-6679	388	11	(	(	PUNCT
taxlaw-6679	388	12	stating	state	VERB
taxlaw-6679	388	13	that	that	SCONJ
taxlaw-6679	388	14	“	"	PUNCT
taxlaw-6679	388	15	most	most	ADJ
taxlaw-6679	388	16	states	state	NOUN
taxlaw-6679	388	17	”	"	PUNCT
taxlaw-6679	388	18	were	be	AUX
taxlaw-6679	388	19	likely	likely	ADJ
taxlaw-6679	388	20	to	to	PART
taxlaw-6679	388	21	see	see	VERB
taxlaw-6679	388	22	increased	increase	VERB
taxlaw-6679	388	23	revenue	revenue	NOUN
taxlaw-6679	388	24	as	as	ADP
taxlaw-6679	388	25	a	a	DET
taxlaw-6679	388	26	result	result	NOUN
taxlaw-6679	388	27	of	of	ADP
taxlaw-6679	388	28	the	the	DET
taxlaw-6679	388	29	tcja	tcja	NOUN
taxlaw-6679	388	30	)	)	PUNCT
taxlaw-6679	388	31	.	.	PUNCT
taxlaw-6679	389	1	one	one	NUM
taxlaw-6679	389	2	of	of	ADP
taxlaw-6679	389	3	the	the	DET
taxlaw-6679	389	4	few	few	ADJ
taxlaw-6679	389	5	changes	change	NOUN
taxlaw-6679	389	6	that	that	PRON
taxlaw-6679	389	7	would	would	AUX
taxlaw-6679	389	8	impact	impact	VERB
taxlaw-6679	389	9	agi	agi	NOUN
taxlaw-6679	389	10	states	states	PROPN
taxlaw-6679	389	11	is	be	AUX
taxlaw-6679	389	12	the	the	DET
taxlaw-6679	389	13	elimination	elimination	NOUN
taxlaw-6679	389	14	of	of	ADP
taxlaw-6679	389	15	the	the	DET
taxlaw-6679	389	16	above	above	ADP
taxlaw-6679	389	17	-	-	PUNCT
taxlaw-6679	389	18	the	the	DET
taxlaw-6679	389	19	-	-	PUNCT
taxlaw-6679	389	20	line	line	NOUN
taxlaw-6679	389	21	deduction	deduction	NOUN
taxlaw-6679	389	22	for	for	ADP
taxlaw-6679	389	23	moving	move	VERB
taxlaw-6679	389	24	expenses	expense	NOUN
taxlaw-6679	389	25	(	(	PUNCT
taxlaw-6679	389	26	for	for	ADP
taxlaw-6679	389	27	all	all	DET
taxlaw-6679	389	28	individuals	individual	NOUN
taxlaw-6679	389	29	other	other	ADJ
taxlaw-6679	389	30	than	than	ADP
taxlaw-6679	389	31	active	active	ADJ
taxlaw-6679	389	32	duty	duty	NOUN
taxlaw-6679	389	33	military	military	NOUN
taxlaw-6679	389	34	personnel	personnel	NOUN
taxlaw-6679	389	35	)	)	PUNCT
taxlaw-6679	389	36	.	.	PUNCT
taxlaw-6679	390	1	i	i	PRON
taxlaw-6679	390	2	d.	d.	PROPN
taxlaw-6679	390	3	at	at	ADP
taxlaw-6679	390	4	13	13	NUM
taxlaw-6679	390	5	.	.	PUNCT
taxlaw-6679	391	1	while	while	SCONJ
taxlaw-6679	391	2	twenty	twenty	NUM
taxlaw-6679	391	3	-	-	PUNCT
taxlaw-6679	391	4	eight	eight	NUM
taxlaw-6679	391	5	states	state	NOUN
taxlaw-6679	391	6	use	use	VERB
taxlaw-6679	391	7	agi	agi	NOUN
taxlaw-6679	391	8	as	as	ADP
taxlaw-6679	391	9	their	their	PRON
taxlaw-6679	391	10	starting	starting	NOUN
taxlaw-6679	391	11	point	point	NOUN
taxlaw-6679	391	12	,	,	PUNCT
taxlaw-6679	391	13	many	many	ADJ
taxlaw-6679	391	14	of	of	ADP
taxlaw-6679	391	15	those	those	DET
taxlaw-6679	391	16	states	state	NOUN
taxlaw-6679	391	17	still	still	ADV
taxlaw-6679	391	18	closely	closely	ADV
taxlaw-6679	391	19	mirror	mirror	VERB
taxlaw-6679	391	20	the	the	DET
taxlaw-6679	391	21	federal	federal	ADJ
taxlaw-6679	391	22	model	model	NOUN
taxlaw-6679	391	23	of	of	ADP
taxlaw-6679	391	24	allowing	allow	VERB
taxlaw-6679	391	25	the	the	DET
taxlaw-6679	391	26	greater	great	ADJ
taxlaw-6679	391	27	or	or	CCONJ
taxlaw-6679	391	28	a	a	DET
taxlaw-6679	391	29	standardized	standardized	ADJ
taxlaw-6679	391	30	or	or	CCONJ
taxlaw-6679	391	31	itemized	itemize	VERB
taxlaw-6679	391	32	2019	2019	NUM
taxlaw-6679	391	33	]	]	PUNCT
taxlaw-6679	391	34	state	state	NOUN
taxlaw-6679	391	35	individual	individual	ADJ
taxlaw-6679	391	36	income	income	NOUN
taxlaw-6679	391	37	tax	tax	NOUN
taxlaw-6679	391	38	conformity	conformity	NOUN
taxlaw-6679	391	39	in	in	ADP
taxlaw-6679	391	40	practice	practice	NOUN
taxlaw-6679	391	41	:	:	PUNCT
taxlaw-6679	391	42	evidence	evidence	NOUN
taxlaw-6679	391	43	from	from	ADP
taxlaw-6679	391	44	the	the	DET
taxlaw-6679	391	45	tax	tax	NOUN
taxlaw-6679	391	46	cuts	cut	NOUN
taxlaw-6679	391	47	&	&	CCONJ
taxlaw-6679	391	48	jobs	job	NOUN
taxlaw-6679	391	49	act	act	VERB
taxlaw-6679	391	50	77	77	NUM
taxlaw-6679	391	51	broadened	broaden	VERB
taxlaw-6679	391	52	the	the	DET
taxlaw-6679	391	53	definition	definition	NOUN
taxlaw-6679	391	54	of	of	ADP
taxlaw-6679	391	55	federal	federal	ADJ
taxlaw-6679	391	56	taxable	taxable	ADJ
taxlaw-6679	391	57	income	income	NOUN
taxlaw-6679	391	58	,	,	PUNCT
taxlaw-6679	391	59	states	state	VERB
taxlaw-6679	391	60	that	that	PRON
taxlaw-6679	391	61	use	use	VERB
taxlaw-6679	391	62	that	that	DET
taxlaw-6679	391	63	amount	amount	NOUN
taxlaw-6679	391	64	to	to	PART
taxlaw-6679	391	65	begin	begin	VERB
taxlaw-6679	391	66	their	their	PRON
taxlaw-6679	391	67	state	state	NOUN
taxlaw-6679	391	68	income	income	NOUN
taxlaw-6679	391	69	tax	tax	NOUN
taxlaw-6679	391	70	calculations	calculation	NOUN
taxlaw-6679	391	71	will	will	AUX
taxlaw-6679	391	72	automatically	automatically	ADV
taxlaw-6679	391	73	be	be	AUX
taxlaw-6679	391	74	taxing	tax	VERB
taxlaw-6679	391	75	more	more	ADJ
taxlaw-6679	391	76	income	income	NOUN
taxlaw-6679	391	77	if	if	SCONJ
taxlaw-6679	391	78	they	they	PRON
taxlaw-6679	391	79	conform	conform	VERB
taxlaw-6679	391	80	to	to	ADP
taxlaw-6679	391	81	the	the	DET
taxlaw-6679	391	82	federal	federal	ADJ
taxlaw-6679	391	83	changes	change	NOUN
taxlaw-6679	391	84	.	.	PUNCT
taxlaw-6679	392	1	and	and	CCONJ
taxlaw-6679	392	2	while	while	SCONJ
taxlaw-6679	392	3	rate	rate	NOUN
taxlaw-6679	392	4	cuts	cut	NOUN
taxlaw-6679	392	5	at	at	ADP
taxlaw-6679	392	6	the	the	DET
taxlaw-6679	392	7	federal	federal	ADJ
taxlaw-6679	392	8	level	level	NOUN
taxlaw-6679	392	9	resulted	result	VERB
taxlaw-6679	392	10	in	in	ADP
taxlaw-6679	392	11	lower	low	ADJ
taxlaw-6679	392	12	overall	overall	ADJ
taxlaw-6679	392	13	federal	federal	ADJ
taxlaw-6679	392	14	income	income	NOUN
taxlaw-6679	392	15	taxes	taxis	NOUN
taxlaw-6679	392	16	,	,	PUNCT
taxlaw-6679	392	17	states	state	NOUN
taxlaw-6679	392	18	do	do	AUX
taxlaw-6679	392	19	not	not	PART
taxlaw-6679	392	20	conform	conform	VERB
taxlaw-6679	392	21	to	to	ADP
taxlaw-6679	392	22	federal	federal	ADJ
taxlaw-6679	392	23	rates	rate	NOUN
taxlaw-6679	392	24	,	,	PUNCT
taxlaw-6679	392	25	with	with	ADP
taxlaw-6679	392	26	the	the	DET
taxlaw-6679	392	27	result	result	NOUN
taxlaw-6679	392	28	that	that	SCONJ
taxlaw-6679	392	29	conformity	conformity	NOUN
taxlaw-6679	392	30	will	will	AUX
taxlaw-6679	392	31	simply	simply	ADV
taxlaw-6679	392	32	raise	raise	VERB
taxlaw-6679	392	33	state	state	NOUN
taxlaw-6679	392	34	taxes	taxis	NOUN
taxlaw-6679	392	35	in	in	ADP
taxlaw-6679	392	36	tight	tight	ADJ
taxlaw-6679	392	37	conformity	conformity	NOUN
taxlaw-6679	392	38	states	state	NOUN
taxlaw-6679	392	39	.	.	PUNCT
taxlaw-6679	393	1	even	even	ADV
taxlaw-6679	393	2	if	if	SCONJ
taxlaw-6679	393	3	a	a	DET
taxlaw-6679	393	4	tight	tight	ADJ
taxlaw-6679	393	5	conformity	conformity	NOUN
taxlaw-6679	393	6	state	state	NOUN
taxlaw-6679	393	7	lowered	lower	VERB
taxlaw-6679	393	8	its	its	PRON
taxlaw-6679	393	9	rates	rate	NOUN
taxlaw-6679	393	10	to	to	PART
taxlaw-6679	393	11	keep	keep	VERB
taxlaw-6679	393	12	revenue	revenue	NOUN
taxlaw-6679	393	13	constant	constant	ADJ
taxlaw-6679	393	14	under	under	ADP
taxlaw-6679	393	15	the	the	DET
taxlaw-6679	393	16	tcja	tcja	NOUN
taxlaw-6679	393	17	,	,	PUNCT
taxlaw-6679	393	18	the	the	DET
taxlaw-6679	393	19	distribution	distribution	NOUN
taxlaw-6679	393	20	of	of	ADP
taxlaw-6679	393	21	state	state	NOUN
taxlaw-6679	393	22	tax	tax	NOUN
taxlaw-6679	393	23	burdens	burden	NOUN
taxlaw-6679	393	24	would	would	AUX
taxlaw-6679	393	25	change	change	VERB
taxlaw-6679	393	26	and	and	CCONJ
taxlaw-6679	393	27	there	there	PRON
taxlaw-6679	393	28	would	would	AUX
taxlaw-6679	393	29	be	be	AUX
taxlaw-6679	393	30	winners	winner	NOUN
taxlaw-6679	393	31	and	and	CCONJ
taxlaw-6679	393	32	losers	loser	NOUN
taxlaw-6679	393	33	among	among	ADP
taxlaw-6679	393	34	state	state	NOUN
taxlaw-6679	393	35	taxpayers.112	taxpayers.112	PROPN
taxlaw-6679	393	36	for	for	ADP
taxlaw-6679	393	37	example	example	NOUN
taxlaw-6679	393	38	,	,	PUNCT
taxlaw-6679	393	39	large	large	ADJ
taxlaw-6679	393	40	families	family	NOUN
taxlaw-6679	393	41	may	may	AUX
taxlaw-6679	393	42	pay	pay	VERB
taxlaw-6679	393	43	more	more	ADJ
taxlaw-6679	393	44	in	in	ADP
taxlaw-6679	393	45	state	state	NOUN
taxlaw-6679	393	46	tax	tax	NOUN
taxlaw-6679	393	47	post	post	NOUN
taxlaw-6679	393	48	-	-	NOUN
taxlaw-6679	393	49	tcja	tcja	ADJ
taxlaw-6679	393	50	because	because	SCONJ
taxlaw-6679	393	51	the	the	DET
taxlaw-6679	393	52	loss	loss	NOUN
taxlaw-6679	393	53	of	of	ADP
taxlaw-6679	393	54	personal	personal	ADJ
taxlaw-6679	393	55	exemptions	exemption	NOUN
taxlaw-6679	393	56	at	at	ADP
taxlaw-6679	393	57	the	the	DET
taxlaw-6679	393	58	state	state	NOUN
taxlaw-6679	393	59	level	level	NOUN
taxlaw-6679	393	60	is	be	AUX
taxlaw-6679	393	61	not	not	PART
taxlaw-6679	393	62	offset	offset	VERB
taxlaw-6679	393	63	by	by	ADP
taxlaw-6679	393	64	the	the	DET
taxlaw-6679	393	65	federal	federal	ADJ
taxlaw-6679	393	66	child	child	NOUN
taxlaw-6679	393	67	tax	tax	NOUN
taxlaw-6679	393	68	credit.113	credit.113	NOUN
taxlaw-6679	393	69	on	on	ADP
taxlaw-6679	393	70	the	the	DET
taxlaw-6679	393	71	other	other	ADJ
taxlaw-6679	393	72	hand	hand	NOUN
taxlaw-6679	393	73	,	,	PUNCT
taxlaw-6679	393	74	individual	individual	ADJ
taxlaw-6679	393	75	taxpayers	taxpayer	NOUN
taxlaw-6679	393	76	with	with	ADP
taxlaw-6679	393	77	few	few	ADJ
taxlaw-6679	393	78	itemized	itemize	VERB
taxlaw-6679	393	79	deductions	deduction	NOUN
taxlaw-6679	393	80	would	would	AUX
taxlaw-6679	393	81	likely	likely	ADV
taxlaw-6679	393	82	see	see	VERB
taxlaw-6679	393	83	their	their	PRON
taxlaw-6679	393	84	state	state	NOUN
taxlaw-6679	393	85	taxes	taxis	NOUN
taxlaw-6679	393	86	decreased	decrease	VERB
taxlaw-6679	393	87	due	due	ADJ
taxlaw-6679	393	88	to	to	ADP
taxlaw-6679	393	89	the	the	DET
taxlaw-6679	393	90	significantly	significantly	ADV
taxlaw-6679	393	91	increased	increase	VERB
taxlaw-6679	393	92	standard	standard	ADJ
taxlaw-6679	393	93	deduction	deduction	NOUN
taxlaw-6679	393	94	,	,	PUNCT
taxlaw-6679	393	95	as	as	SCONJ
taxlaw-6679	393	96	would	would	AUX
taxlaw-6679	393	97	those	those	PRON
taxlaw-6679	393	98	who	who	PRON
taxlaw-6679	393	99	receive	receive	VERB
taxlaw-6679	393	100	the	the	DET
taxlaw-6679	393	101	type	type	NOUN
taxlaw-6679	393	102	of	of	ADP
taxlaw-6679	393	103	income	income	NOUN
taxlaw-6679	393	104	now	now	ADV
taxlaw-6679	393	105	eligible	eligible	ADJ
taxlaw-6679	393	106	for	for	ADP
taxlaw-6679	393	107	a	a	DET
taxlaw-6679	393	108	section	section	NOUN
taxlaw-6679	393	109	199a	199a	NOUN
taxlaw-6679	393	110	deduction	deduction	NOUN
taxlaw-6679	393	111	.	.	PUNCT
taxlaw-6679	394	1	examining	examine	VERB
taxlaw-6679	394	2	the	the	DET
taxlaw-6679	394	3	legislative	legislative	ADJ
taxlaw-6679	394	4	responses	response	NOUN
taxlaw-6679	394	5	of	of	ADP
taxlaw-6679	394	6	tight	tight	ADJ
taxlaw-6679	394	7	conformity	conformity	NOUN
taxlaw-6679	394	8	states	state	NOUN
taxlaw-6679	394	9	to	to	ADP
taxlaw-6679	394	10	the	the	DET
taxlaw-6679	394	11	tcja	tcja	NOUN
taxlaw-6679	394	12	’s	’s	PART
taxlaw-6679	394	13	significant	significant	ADJ
taxlaw-6679	394	14	changes	change	NOUN
taxlaw-6679	394	15	should	should	AUX
taxlaw-6679	394	16	provide	provide	VERB
taxlaw-6679	394	17	valuable	valuable	ADJ
taxlaw-6679	394	18	insights	insight	NOUN
taxlaw-6679	394	19	on	on	ADP
taxlaw-6679	394	20	conformity	conformity	NOUN
taxlaw-6679	394	21	’s	’s	PART
taxlaw-6679	394	22	real	real	ADJ
taxlaw-6679	394	23	-	-	PUNCT
taxlaw-6679	394	24	world	world	NOUN
taxlaw-6679	394	25	dynamics	dynamic	NOUN
taxlaw-6679	394	26	.	.	PUNCT
taxlaw-6679	395	1	the	the	DET
taxlaw-6679	395	2	current	current	ADJ
taxlaw-6679	395	3	study	study	NOUN
taxlaw-6679	395	4	therefore	therefore	ADV
taxlaw-6679	395	5	includes	include	VERB
taxlaw-6679	395	6	each	each	DET
taxlaw-6679	395	7	state	state	NOUN
taxlaw-6679	395	8	that	that	PRON
taxlaw-6679	395	9	was	be	AUX
taxlaw-6679	395	10	identified	identify	VERB
taxlaw-6679	395	11	as	as	ADP
taxlaw-6679	395	12	using	use	VERB
taxlaw-6679	395	13	federal	federal	ADJ
taxlaw-6679	395	14	taxable	taxable	ADJ
taxlaw-6679	395	15	income	income	NOUN
taxlaw-6679	395	16	as	as	ADP
taxlaw-6679	395	17	the	the	DET
taxlaw-6679	395	18	starting	starting	NOUN
taxlaw-6679	395	19	point	point	NOUN
taxlaw-6679	395	20	for	for	ADP
taxlaw-6679	395	21	their	their	PRON
taxlaw-6679	395	22	state	state	NOUN
taxlaw-6679	395	23	individual	individual	ADJ
taxlaw-6679	395	24	income	income	NOUN
taxlaw-6679	395	25	tax	tax	NOUN
taxlaw-6679	395	26	calculations	calculation	NOUN
taxlaw-6679	395	27	as	as	ADP
taxlaw-6679	395	28	of	of	ADP
taxlaw-6679	395	29	december	december	PROPN
taxlaw-6679	395	30	2017	2017	NUM
taxlaw-6679	395	31	:	:	PUNCT
taxlaw-6679	395	32	colorado	colorado	PROPN
taxlaw-6679	395	33	,	,	PUNCT
taxlaw-6679	395	34	idaho	idaho	PROPN
taxlaw-6679	395	35	,	,	PUNCT
taxlaw-6679	395	36	minnesota	minnesota	PROPN
taxlaw-6679	395	37	,	,	PUNCT
taxlaw-6679	395	38	north	north	NOUN
taxlaw-6679	395	39	dakota	dakota	PROPN
taxlaw-6679	395	40	,	,	PUNCT
taxlaw-6679	395	41	south	south	PROPN
taxlaw-6679	395	42	carolina	carolina	PROPN
taxlaw-6679	395	43	,	,	PUNCT
taxlaw-6679	395	44	and	and	CCONJ
taxlaw-6679	395	45	vermont.114	vermont.114	NOUN
taxlaw-6679	395	46	while	while	SCONJ
taxlaw-6679	395	47	each	each	PRON
taxlaw-6679	395	48	of	of	ADP
taxlaw-6679	395	49	these	these	DET
taxlaw-6679	395	50	states	state	NOUN
taxlaw-6679	395	51	would	would	AUX
taxlaw-6679	395	52	see	see	VERB
taxlaw-6679	395	53	significant	significant	ADJ
taxlaw-6679	395	54	changes	change	NOUN
taxlaw-6679	395	55	in	in	ADP
taxlaw-6679	395	56	state	state	NOUN
taxlaw-6679	395	57	revenue	revenue	NOUN
taxlaw-6679	395	58	and	and	CCONJ
taxlaw-6679	395	59	state	state	NOUN
taxlaw-6679	395	60	tax	tax	NOUN
taxlaw-6679	395	61	distribution	distribution	NOUN
taxlaw-6679	395	62	if	if	SCONJ
taxlaw-6679	395	63	it	it	PRON
taxlaw-6679	395	64	fully	fully	ADV
taxlaw-6679	395	65	conformed	conform	VERB
taxlaw-6679	395	66	to	to	ADP
taxlaw-6679	395	67	the	the	DET
taxlaw-6679	395	68	tcja	tcja	NOUN
taxlaw-6679	395	69	,	,	PUNCT
taxlaw-6679	395	70	the	the	DET
taxlaw-6679	395	71	default	default	NOUN
taxlaw-6679	395	72	in	in	ADP
taxlaw-6679	395	73	the	the	DET
taxlaw-6679	395	74	event	event	NOUN
taxlaw-6679	395	75	of	of	ADP
taxlaw-6679	395	76	non	non	ADJ
taxlaw-6679	395	77	-	-	NOUN
taxlaw-6679	395	78	action	action	NOUN
taxlaw-6679	395	79	differed	differ	VERB
taxlaw-6679	395	80	depending	depend	VERB
taxlaw-6679	395	81	on	on	ADP
taxlaw-6679	395	82	whether	whether	SCONJ
taxlaw-6679	395	83	a	a	DET
taxlaw-6679	395	84	given	give	VERB
taxlaw-6679	395	85	state	state	NOUN
taxlaw-6679	395	86	used	use	VERB
taxlaw-6679	395	87	static	static	ADJ
taxlaw-6679	395	88	or	or	CCONJ
taxlaw-6679	395	89	dynamic	dynamic	ADJ
taxlaw-6679	395	90	conformity	conformity	NOUN
taxlaw-6679	395	91	.	.	PUNCT
taxlaw-6679	396	1	if	if	SCONJ
taxlaw-6679	396	2	a	a	DET
taxlaw-6679	396	3	static	static	ADJ
taxlaw-6679	396	4	conformity	conformity	NOUN
taxlaw-6679	396	5	state	state	NOUN
taxlaw-6679	396	6	did	do	VERB
taxlaw-6679	396	7	nothing	nothing	PRON
taxlaw-6679	396	8	,	,	PUNCT
taxlaw-6679	396	9	its	its	PRON
taxlaw-6679	396	10	taxpayers	taxpayer	NOUN
taxlaw-6679	396	11	would	would	AUX
taxlaw-6679	396	12	be	be	AUX
taxlaw-6679	396	13	forced	force	VERB
taxlaw-6679	396	14	to	to	PART
taxlaw-6679	396	15	deduction	deduction	NOUN
taxlaw-6679	396	16	from	from	ADP
taxlaw-6679	396	17	income	income	NOUN
taxlaw-6679	396	18	,	,	PUNCT
taxlaw-6679	396	19	as	as	ADV
taxlaw-6679	396	20	well	well	ADV
taxlaw-6679	396	21	as	as	ADP
taxlaw-6679	396	22	deductions	deduction	NOUN
taxlaw-6679	396	23	for	for	ADP
taxlaw-6679	396	24	personal	personal	ADJ
taxlaw-6679	396	25	exemption	exemption	NOUN
taxlaw-6679	396	26	amounts	amount	NOUN
taxlaw-6679	396	27	.	.	PUNCT
taxlaw-6679	397	1	minn	minn	PROPN
taxlaw-6679	397	2	.	.	PUNCT
taxlaw-6679	398	1	house	house	PROPN
taxlaw-6679	398	2	res	re	NOUN
taxlaw-6679	398	3	.	.	PROPN
taxlaw-6679	398	4	,	,	PUNCT
taxlaw-6679	398	5	a	a	DET
taxlaw-6679	398	6	presentation	presentation	NOUN
taxlaw-6679	398	7	to	to	ADP
taxlaw-6679	398	8	the	the	DET
taxlaw-6679	398	9	house	house	NOUN
taxlaw-6679	398	10	taxes	taxis	NOUN
taxlaw-6679	398	11	committee	committee	PROPN
taxlaw-6679	398	12	on	on	ADP
taxlaw-6679	398	13	federal	federal	ADJ
taxlaw-6679	398	14	tax	tax	NOUN
taxlaw-6679	398	15	conformity	conformity	NOUN
taxlaw-6679	398	16	6	6	NUM
taxlaw-6679	398	17	(	(	PUNCT
taxlaw-6679	398	18	jan	jan	PROPN
taxlaw-6679	398	19	.	.	PROPN
taxlaw-6679	398	20	22	22	NUM
taxlaw-6679	398	21	,	,	PUNCT
taxlaw-6679	398	22	2019	2019	NUM
taxlaw-6679	398	23	)	)	PUNCT
taxlaw-6679	398	24	,	,	PUNCT
taxlaw-6679	398	25	(	(	PUNCT
taxlaw-6679	398	26	finding	find	VERB
taxlaw-6679	398	27	that	that	SCONJ
taxlaw-6679	398	28	,	,	PUNCT
taxlaw-6679	398	29	among	among	ADP
taxlaw-6679	398	30	the	the	DET
taxlaw-6679	398	31	states	state	NOUN
taxlaw-6679	398	32	that	that	PRON
taxlaw-6679	398	33	use	use	VERB
taxlaw-6679	398	34	agi	agi	NOUN
taxlaw-6679	398	35	,	,	PUNCT
taxlaw-6679	398	36	eighteen	eighteen	NUM
taxlaw-6679	398	37	have	have	VERB
taxlaw-6679	398	38	smaller	small	ADJ
taxlaw-6679	398	39	standard	standard	ADJ
taxlaw-6679	398	40	deductions	deduction	NOUN
taxlaw-6679	398	41	than	than	ADP
taxlaw-6679	398	42	the	the	DET
taxlaw-6679	398	43	federal	federal	ADJ
taxlaw-6679	398	44	standard	standard	PROPN
taxlaw-6679	398	45	deduction	deduction	NOUN
taxlaw-6679	398	46	,	,	PUNCT
taxlaw-6679	398	47	while	while	SCONJ
taxlaw-6679	398	48	nine	nine	NUM
taxlaw-6679	398	49	have	have	VERB
taxlaw-6679	398	50	standard	standard	ADJ
taxlaw-6679	398	51	deductions	deduction	NOUN
taxlaw-6679	398	52	equal	equal	ADJ
taxlaw-6679	398	53	to	to	ADP
taxlaw-6679	398	54	or	or	CCONJ
taxlaw-6679	398	55	greater	great	ADJ
taxlaw-6679	398	56	than	than	ADP
taxlaw-6679	398	57	the	the	DET
taxlaw-6679	398	58	federal	federal	ADJ
taxlaw-6679	398	59	deduction	deduction	NOUN
taxlaw-6679	398	60	)	)	PUNCT
taxlaw-6679	398	61	112	112	NUM
taxlaw-6679	398	62	auxier	auxier	NOUN
taxlaw-6679	398	63	&	&	CCONJ
taxlaw-6679	398	64	sammartino	sammartino	PROPN
taxlaw-6679	398	65	,	,	PUNCT
taxlaw-6679	398	66	supra	supra	PROPN
taxlaw-6679	398	67	note	note	PROPN
taxlaw-6679	398	68	22	22	NUM
taxlaw-6679	398	69	,	,	PUNCT
taxlaw-6679	398	70	at	at	ADP
taxlaw-6679	398	71	6	6	NUM
taxlaw-6679	398	72	.	.	PUNCT
taxlaw-6679	399	1	this	this	PRON
taxlaw-6679	399	2	would	would	AUX
taxlaw-6679	399	3	also	also	ADV
taxlaw-6679	399	4	be	be	AUX
taxlaw-6679	399	5	true	true	ADJ
taxlaw-6679	399	6	of	of	ADP
taxlaw-6679	399	7	states	state	NOUN
taxlaw-6679	399	8	that	that	PRON
taxlaw-6679	399	9	do	do	AUX
taxlaw-6679	399	10	not	not	PART
taxlaw-6679	399	11	start	start	VERB
taxlaw-6679	399	12	with	with	ADP
taxlaw-6679	399	13	federal	federal	ADJ
taxlaw-6679	399	14	taxable	taxable	ADJ
taxlaw-6679	399	15	income	income	NOUN
taxlaw-6679	399	16	,	,	PUNCT
taxlaw-6679	399	17	but	but	CCONJ
taxlaw-6679	399	18	do	do	AUX
taxlaw-6679	399	19	incorporate	incorporate	VERB
taxlaw-6679	399	20	the	the	DET
taxlaw-6679	399	21	federal	federal	ADJ
taxlaw-6679	399	22	standard	standard	PROPN
taxlaw-6679	399	23	deduction	deduction	NOUN
taxlaw-6679	399	24	and	and	CCONJ
taxlaw-6679	399	25	personal	personal	ADJ
taxlaw-6679	399	26	exemption	exemption	NOUN
taxlaw-6679	399	27	by	by	ADP
taxlaw-6679	399	28	reference	reference	NOUN
taxlaw-6679	399	29	.	.	PUNCT
taxlaw-6679	400	1	113	113	NUM
taxlaw-6679	400	2	i	i	PRON
taxlaw-6679	400	3	d.	d.	PROPN
taxlaw-6679	400	4	at	at	ADP
taxlaw-6679	400	5	11	11	NUM
taxlaw-6679	400	6	.	.	PUNCT
taxlaw-6679	401	1	see	see	VERB
taxlaw-6679	401	2	also	also	ADV
taxlaw-6679	401	3	richard	richard	PROPN
taxlaw-6679	401	4	auxier	auxier	PROPN
taxlaw-6679	401	5	&	&	CCONJ
taxlaw-6679	401	6	elaine	elaine	PROPN
taxlaw-6679	401	7	maag	maag	PROPN
taxlaw-6679	401	8	,	,	PUNCT
taxlaw-6679	401	9	addressing	address	VERB
taxlaw-6679	401	10	the	the	DET
taxlaw-6679	401	11	family	family	NOUN
taxlaw-6679	401	12	-	-	PUNCT
taxlaw-6679	401	13	sized	sized	ADJ
taxlaw-6679	401	14	hole	hole	NOUN
taxlaw-6679	401	15	federal	federal	ADJ
taxlaw-6679	401	16	tax	tax	NOUN
taxlaw-6679	401	17	reform	reform	NOUN
taxlaw-6679	401	18	left	leave	VERB
taxlaw-6679	401	19	for	for	ADP
taxlaw-6679	401	20	states	state	NOUN
taxlaw-6679	401	21	,	,	PUNCT
taxlaw-6679	401	22	urban	urban	ADJ
taxlaw-6679	401	23	inst	inst	PROPN
taxlaw-6679	401	24	.	.	PUNCT
taxlaw-6679	402	1	brief	brief	PROPN
taxlaw-6679	402	2	,	,	PUNCT
taxlaw-6679	402	3	november	november	PROPN
taxlaw-6679	402	4	2018	2018	NUM
taxlaw-6679	402	5	.	.	PUNCT
taxlaw-6679	403	1	at	at	ADP
taxlaw-6679	403	2	the	the	DET
taxlaw-6679	403	3	federal	federal	ADJ
taxlaw-6679	403	4	level	level	NOUN
taxlaw-6679	403	5	,	,	PUNCT
taxlaw-6679	403	6	the	the	DET
taxlaw-6679	403	7	loss	loss	NOUN
taxlaw-6679	403	8	of	of	ADP
taxlaw-6679	403	9	personal	personal	ADJ
taxlaw-6679	403	10	exemptions	exemption	NOUN
taxlaw-6679	403	11	is	be	AUX
taxlaw-6679	403	12	addressed	address	VERB
taxlaw-6679	403	13	by	by	ADP
taxlaw-6679	403	14	an	an	DET
taxlaw-6679	403	15	increased	increase	VERB
taxlaw-6679	403	16	federal	federal	ADJ
taxlaw-6679	403	17	child	child	NOUN
taxlaw-6679	403	18	tax	tax	NOUN
taxlaw-6679	403	19	credit	credit	NOUN
taxlaw-6679	403	20	.	.	PUNCT
taxlaw-6679	404	1	but	but	CCONJ
taxlaw-6679	404	2	only	only	ADV
taxlaw-6679	404	3	two	two	NUM
taxlaw-6679	404	4	states	state	NOUN
taxlaw-6679	404	5	,	,	PUNCT
taxlaw-6679	404	6	oklahoma	oklahoma	PROPN
taxlaw-6679	404	7	and	and	CCONJ
taxlaw-6679	404	8	new	new	PROPN
taxlaw-6679	404	9	york	york	PROPN
taxlaw-6679	404	10	,	,	PUNCT
taxlaw-6679	404	11	offer	offer	VERB
taxlaw-6679	404	12	a	a	DET
taxlaw-6679	404	13	state	state	NOUN
taxlaw-6679	404	14	child	child	NOUN
taxlaw-6679	404	15	tax	tax	NOUN
taxlaw-6679	404	16	credit	credit	NOUN
taxlaw-6679	404	17	that	that	PRON
taxlaw-6679	404	18	is	be	AUX
taxlaw-6679	404	19	based	base	VERB
taxlaw-6679	404	20	on	on	ADP
taxlaw-6679	404	21	the	the	DET
taxlaw-6679	404	22	federal	federal	ADJ
taxlaw-6679	404	23	credit	credit	NOUN
taxlaw-6679	404	24	.	.	PUNCT
taxlaw-6679	405	1	oklahoma	oklahoma	PROPN
taxlaw-6679	405	2	’s	’s	PART
taxlaw-6679	405	3	credit	credit	NOUN
taxlaw-6679	405	4	is	be	AUX
taxlaw-6679	405	5	equal	equal	ADJ
taxlaw-6679	405	6	to	to	ADP
taxlaw-6679	405	7	5	5	NUM
taxlaw-6679	405	8	%	%	NOUN
taxlaw-6679	405	9	of	of	ADP
taxlaw-6679	405	10	the	the	DET
taxlaw-6679	405	11	federal	federal	ADJ
taxlaw-6679	405	12	credit	credit	NOUN
taxlaw-6679	405	13	,	,	PUNCT
taxlaw-6679	405	14	while	while	SCONJ
taxlaw-6679	405	15	new	new	PROPN
taxlaw-6679	405	16	york	york	PROPN
taxlaw-6679	405	17	’s	’s	PART
taxlaw-6679	405	18	credit	credit	NOUN
taxlaw-6679	405	19	is	be	AUX
taxlaw-6679	405	20	equal	equal	ADJ
taxlaw-6679	405	21	to	to	PART
taxlaw-6679	405	22	generally	generally	ADV
taxlaw-6679	405	23	equal	equal	ADJ
taxlaw-6679	405	24	to	to	ADP
taxlaw-6679	405	25	30	30	NUM
taxlaw-6679	405	26	%	%	NOUN
taxlaw-6679	405	27	of	of	ADP
taxlaw-6679	405	28	the	the	DET
taxlaw-6679	405	29	federal	federal	ADJ
taxlaw-6679	405	30	amount	amount	NOUN
taxlaw-6679	405	31	.	.	PUNCT
taxlaw-6679	406	1	okla	okla	NOUN
taxlaw-6679	406	2	.	.	PUNCT
taxlaw-6679	407	1	stat	stat	PROPN
taxlaw-6679	407	2	.	.	PUNCT
taxlaw-6679	408	1	ann	ann	PROPN
taxlaw-6679	408	2	.	.	PUNCT
taxlaw-6679	409	1	tit	tit	PROPN
taxlaw-6679	409	2	.	.	PUNCT
taxlaw-6679	410	1	68	68	NUM
taxlaw-6679	410	2	,	,	PUNCT
taxlaw-6679	410	3	§	§	NOUN
taxlaw-6679	410	4	2357	2357	NUM
taxlaw-6679	410	5	;	;	PUNCT
taxlaw-6679	410	6	n.y	n.y	PROPN
taxlaw-6679	410	7	.	.	PROPN
taxlaw-6679	410	8	tax	tax	PROPN
taxlaw-6679	410	9	law	law	NOUN
taxlaw-6679	410	10	§	§	PROPN
taxlaw-6679	410	11	606(c-1	606(c-1	NUM
taxlaw-6679	410	12	)	)	PUNCT
taxlaw-6679	410	13	.	.	PUNCT
taxlaw-6679	411	1	114	114	NUM
taxlaw-6679	411	2	vermont	vermont	PROPN
taxlaw-6679	411	3	was	be	AUX
taxlaw-6679	411	4	not	not	PART
taxlaw-6679	411	5	technically	technically	ADV
taxlaw-6679	411	6	a	a	DET
taxlaw-6679	411	7	federal	federal	ADJ
taxlaw-6679	411	8	taxable	taxable	ADJ
taxlaw-6679	411	9	income	income	NOUN
taxlaw-6679	411	10	state	state	NOUN
taxlaw-6679	411	11	when	when	SCONJ
taxlaw-6679	411	12	the	the	DET
taxlaw-6679	411	13	tcja	tcja	NOUN
taxlaw-6679	411	14	became	become	VERB
taxlaw-6679	411	15	effective	effective	ADJ
taxlaw-6679	411	16	,	,	PUNCT
taxlaw-6679	411	17	having	having	AUX
taxlaw-6679	411	18	switched	switch	VERB
taxlaw-6679	411	19	from	from	ADP
taxlaw-6679	411	20	federal	federal	ADJ
taxlaw-6679	411	21	taxable	taxable	ADJ
taxlaw-6679	411	22	income	income	NOUN
taxlaw-6679	411	23	to	to	ADP
taxlaw-6679	411	24	federal	federal	ADJ
taxlaw-6679	411	25	agi	agi	NOUN
taxlaw-6679	411	26	six	six	NUM
taxlaw-6679	411	27	months	month	NOUN
taxlaw-6679	411	28	prior	prior	ADV
taxlaw-6679	411	29	to	to	ADP
taxlaw-6679	411	30	the	the	DET
taxlaw-6679	411	31	tcja	tcja	NOUN
taxlaw-6679	411	32	’s	’s	PART
taxlaw-6679	411	33	passage	passage	NOUN
taxlaw-6679	411	34	.	.	PUNCT
taxlaw-6679	412	1	see	see	VERB
taxlaw-6679	412	2	h.	h.	PROPN
taxlaw-6679	412	3	516	516	NUM
taxlaw-6679	412	4	,	,	PUNCT
taxlaw-6679	412	5	2017	2017	NUM
taxlaw-6679	412	6	-	-	SYM
taxlaw-6679	412	7	18	18	NUM
taxlaw-6679	412	8	reg	reg	NOUN
taxlaw-6679	412	9	.	.	PUNCT
taxlaw-6679	413	1	sess	sess	PROPN
taxlaw-6679	413	2	.	.	PUNCT
taxlaw-6679	414	1	(	(	PUNCT
taxlaw-6679	414	2	vt	vt	PROPN
taxlaw-6679	414	3	.	.	PROPN
taxlaw-6679	414	4	2017	2017	NUM
taxlaw-6679	414	5	)	)	PUNCT
taxlaw-6679	414	6	.	.	PUNCT
taxlaw-6679	415	1	however	however	ADV
taxlaw-6679	415	2	,	,	PUNCT
taxlaw-6679	415	3	like	like	ADP
taxlaw-6679	415	4	idaho	idaho	PROPN
taxlaw-6679	415	5	,	,	PUNCT
taxlaw-6679	415	6	it	it	PRON
taxlaw-6679	415	7	functionally	functionally	ADV
taxlaw-6679	415	8	was	be	AUX
taxlaw-6679	415	9	still	still	ADV
taxlaw-6679	415	10	a	a	DET
taxlaw-6679	415	11	taxable	taxable	ADJ
taxlaw-6679	415	12	income	income	NOUN
taxlaw-6679	415	13	state	state	NOUN
taxlaw-6679	415	14	because	because	SCONJ
taxlaw-6679	415	15	while	while	SCONJ
taxlaw-6679	415	16	it	it	PRON
taxlaw-6679	415	17	began	begin	VERB
taxlaw-6679	415	18	calculations	calculation	NOUN
taxlaw-6679	415	19	with	with	ADP
taxlaw-6679	415	20	federal	federal	ADJ
taxlaw-6679	415	21	agi	agi	NOUN
taxlaw-6679	415	22	,	,	PUNCT
taxlaw-6679	415	23	it	it	PRON
taxlaw-6679	415	24	then	then	ADV
taxlaw-6679	415	25	allowed	allow	VERB
taxlaw-6679	415	26	federal	federal	ADJ
taxlaw-6679	415	27	personal	personal	ADJ
taxlaw-6679	415	28	exemptions	exemption	NOUN
taxlaw-6679	415	29	and	and	CCONJ
taxlaw-6679	415	30	the	the	DET
taxlaw-6679	415	31	greater	great	ADJ
taxlaw-6679	415	32	of	of	ADP
taxlaw-6679	415	33	the	the	DET
taxlaw-6679	415	34	federal	federal	ADJ
taxlaw-6679	415	35	standard	standard	ADJ
taxlaw-6679	415	36	or	or	CCONJ
taxlaw-6679	415	37	itemized	itemize	VERB
taxlaw-6679	415	38	deductions	deduction	NOUN
taxlaw-6679	415	39	.	.	PUNCT
taxlaw-6679	416	1	the	the	DET
taxlaw-6679	416	2	change	change	NOUN
taxlaw-6679	416	3	was	be	AUX
taxlaw-6679	416	4	characterized	characterize	VERB
taxlaw-6679	416	5	as	as	ADP
taxlaw-6679	416	6	a	a	DET
taxlaw-6679	416	7	“	"	PUNCT
taxlaw-6679	416	8	minor	minor	ADJ
taxlaw-6679	416	9	”	"	PUNCT
taxlaw-6679	416	10	or	or	CCONJ
taxlaw-6679	416	11	“	"	PUNCT
taxlaw-6679	416	12	administrative	administrative	ADJ
taxlaw-6679	416	13	”	"	PUNCT
taxlaw-6679	416	14	change	change	NOUN
taxlaw-6679	416	15	.	.	PUNCT
taxlaw-6679	417	1	the	the	DET
taxlaw-6679	417	2	only	only	ADJ
taxlaw-6679	417	3	functional	functional	ADJ
taxlaw-6679	417	4	change	change	NOUN
taxlaw-6679	417	5	was	be	AUX
taxlaw-6679	417	6	that	that	SCONJ
taxlaw-6679	417	7	when	when	SCONJ
taxlaw-6679	417	8	vermont	vermont	PROPN
taxlaw-6679	417	9	was	be	AUX
taxlaw-6679	417	10	a	a	DET
taxlaw-6679	417	11	taxable	taxable	ADJ
taxlaw-6679	417	12	income	income	NOUN
taxlaw-6679	417	13	state	state	NOUN
taxlaw-6679	417	14	“	"	PUNCT
taxlaw-6679	417	15	taxpayers	taxpayer	NOUN
taxlaw-6679	417	16	add	add	VERB
taxlaw-6679	417	17	back	back	ADP
taxlaw-6679	417	18	deductions	deduction	NOUN
taxlaw-6679	417	19	they	they	PRON
taxlaw-6679	417	20	are	be	AUX
taxlaw-6679	417	21	not	not	PART
taxlaw-6679	417	22	allowed	allow	VERB
taxlaw-6679	417	23	to	to	PART
taxlaw-6679	417	24	take	take	VERB
taxlaw-6679	417	25	[	[	PUNCT
taxlaw-6679	417	26	for	for	ADP
taxlaw-6679	417	27	vermont	vermont	PROPN
taxlaw-6679	417	28	tax	tax	NOUN
taxlaw-6679	417	29	purposes	purpose	NOUN
taxlaw-6679	417	30	]	]	PUNCT
taxlaw-6679	417	31	”	"	PUNCT
taxlaw-6679	417	32	and	and	CCONJ
taxlaw-6679	417	33	switching	switch	VERB
taxlaw-6679	417	34	to	to	PART
taxlaw-6679	417	35	agi	agi	PROPN
taxlaw-6679	417	36	meant	mean	VERB
taxlaw-6679	417	37	that	that	SCONJ
taxlaw-6679	417	38	taxpayers	taxpayer	NOUN
taxlaw-6679	417	39	would	would	AUX
taxlaw-6679	417	40	“	"	PUNCT
taxlaw-6679	417	41	subtract	subtract	VERB
taxlaw-6679	417	42	deductions	deduction	NOUN
taxlaw-6679	417	43	and	and	CCONJ
taxlaw-6679	417	44	exemptions	exemption	NOUN
taxlaw-6679	417	45	they	they	PRON
taxlaw-6679	417	46	are	be	AUX
taxlaw-6679	417	47	allowed	allow	VERB
taxlaw-6679	417	48	to	to	PART
taxlaw-6679	417	49	take	take	VERB
taxlaw-6679	417	50	[	[	PUNCT
taxlaw-6679	417	51	for	for	ADP
taxlaw-6679	417	52	vermont	vermont	PROPN
taxlaw-6679	417	53	tax	tax	NOUN
taxlaw-6679	417	54	purposes	purpose	NOUN
taxlaw-6679	417	55	]	]	PUNCT
taxlaw-6679	417	56	.	.	PUNCT
taxlaw-6679	417	57	”	"	PUNCT
taxlaw-6679	418	1	vt	vt	PROPN
taxlaw-6679	418	2	.	.	PUNCT
taxlaw-6679	418	3	legis	legis	PROPN
taxlaw-6679	418	4	.	.	PUNCT
taxlaw-6679	419	1	joint	joint	ADJ
taxlaw-6679	419	2	fiscal	fiscal	ADJ
taxlaw-6679	419	3	off	off	ADV
taxlaw-6679	419	4	.	.	PUNCT
taxlaw-6679	420	1	,	,	PUNCT
taxlaw-6679	420	2	fiscal	fiscal	ADJ
taxlaw-6679	420	3	note	note	NOUN
taxlaw-6679	420	4	,	,	PUNCT
taxlaw-6679	420	5	h.516	h.516	X
taxlaw-6679	420	6	miscellaneous	miscellaneous	ADJ
taxlaw-6679	420	7	tax	tax	NOUN
taxlaw-6679	420	8	bill	bill	NOUN
taxlaw-6679	420	9	1	1	NUM
taxlaw-6679	420	10	(	(	PUNCT
taxlaw-6679	420	11	march	march	PROPN
taxlaw-6679	420	12	24	24	NUM
taxlaw-6679	420	13	,	,	PUNCT
taxlaw-6679	420	14	2017	2017	NUM
taxlaw-6679	420	15	)	)	PUNCT
taxlaw-6679	420	16	.	.	PUNCT
taxlaw-6679	421	1	see	see	VERB
taxlaw-6679	421	2	also	also	ADV
taxlaw-6679	421	3	off	off	ADP
taxlaw-6679	421	4	.	.	PUNCT
taxlaw-6679	422	1	legis	legis	PROPN
taxlaw-6679	422	2	.	.	PUNCT
taxlaw-6679	423	1	council	council	PROPN
taxlaw-6679	423	2	,	,	PUNCT
taxlaw-6679	423	3	summary	summary	NOUN
taxlaw-6679	423	4	of	of	ADP
taxlaw-6679	423	5	act	act	NOUN
taxlaw-6679	423	6	no	no	INTJ
taxlaw-6679	423	7	.	.	PROPN
taxlaw-6679	424	1	73	73	NUM
taxlaw-6679	424	2	(	(	PUNCT
taxlaw-6679	424	3	h.516	h.516	NUM
taxlaw-6679	424	4	)	)	PUNCT
taxlaw-6679	424	5	taxation	taxation	NOUN
taxlaw-6679	424	6	and	and	CCONJ
taxlaw-6679	424	7	fees	fee	NOUN
taxlaw-6679	424	8	1	1	NUM
taxlaw-6679	424	9	(	(	PUNCT
taxlaw-6679	424	10	noting	note	VERB
taxlaw-6679	424	11	that	that	SCONJ
taxlaw-6679	424	12	vermont	vermont	PROPN
taxlaw-6679	424	13	’s	’s	PART
taxlaw-6679	424	14	individual	individual	ADJ
taxlaw-6679	424	15	income	income	NOUN
taxlaw-6679	424	16	tax	tax	NOUN
taxlaw-6679	424	17	law	law	NOUN
taxlaw-6679	424	18	will	will	AUX
taxlaw-6679	424	19	remain	remain	VERB
taxlaw-6679	424	20	substantively	substantively	ADV
taxlaw-6679	424	21	unchanged	unchanged	ADJ
taxlaw-6679	424	22	,	,	PUNCT
taxlaw-6679	424	23	with	with	ADP
taxlaw-6679	424	24	only	only	ADV
taxlaw-6679	424	25	a	a	DET
taxlaw-6679	424	26	difference	difference	NOUN
taxlaw-6679	424	27	in	in	ADP
taxlaw-6679	424	28	the	the	DET
taxlaw-6679	424	29	mechanics	mechanic	NOUN
taxlaw-6679	424	30	of	of	ADP
taxlaw-6679	424	31	the	the	DET
taxlaw-6679	424	32	calculation	calculation	NOUN
taxlaw-6679	424	33	)	)	PUNCT
taxlaw-6679	424	34	.	.	PUNCT
taxlaw-6679	425	1	[	[	X
taxlaw-6679	425	2	vol.11:1	vol.11:1	PROPN
taxlaw-6679	425	3	columbia	columbia	PROPN
taxlaw-6679	425	4	journal	journal	PROPN
taxlaw-6679	425	5	of	of	ADP
taxlaw-6679	425	6	tax	tax	NOUN
taxlaw-6679	425	7	law	law	NOUN
taxlaw-6679	425	8	78	78	NUM
taxlaw-6679	425	9	compute	compute	VERB
taxlaw-6679	425	10	their	their	PRON
taxlaw-6679	425	11	state	state	NOUN
taxlaw-6679	425	12	taxes	taxis	NOUN
taxlaw-6679	425	13	using	use	VERB
taxlaw-6679	425	14	outdated	outdated	ADJ
taxlaw-6679	425	15	federal	federal	ADJ
taxlaw-6679	425	16	law	law	NOUN
taxlaw-6679	425	17	.	.	PUNCT
taxlaw-6679	426	1	but	but	CCONJ
taxlaw-6679	426	2	if	if	SCONJ
taxlaw-6679	426	3	a	a	DET
taxlaw-6679	426	4	static	static	ADJ
taxlaw-6679	426	5	conformity	conformity	NOUN
taxlaw-6679	426	6	state	state	NOUN
taxlaw-6679	426	7	updated	update	VERB
taxlaw-6679	426	8	its	its	PRON
taxlaw-6679	426	9	cross	cross	NOUN
taxlaw-6679	426	10	-	-	NOUN
taxlaw-6679	426	11	reference	reference	NOUN
taxlaw-6679	426	12	to	to	ADP
taxlaw-6679	426	13	current	current	ADJ
taxlaw-6679	426	14	federal	federal	ADJ
taxlaw-6679	426	15	law	law	NOUN
taxlaw-6679	426	16	and	and	CCONJ
taxlaw-6679	426	17	did	do	VERB
taxlaw-6679	426	18	nothing	nothing	PRON
taxlaw-6679	426	19	else	else	ADV
taxlaw-6679	426	20	,	,	PUNCT
taxlaw-6679	426	21	state	state	NOUN
taxlaw-6679	426	22	taxes	taxis	NOUN
taxlaw-6679	426	23	would	would	AUX
taxlaw-6679	426	24	rise	rise	VERB
taxlaw-6679	426	25	significantly	significantly	ADV
taxlaw-6679	426	26	and	and	CCONJ
taxlaw-6679	426	27	the	the	DET
taxlaw-6679	426	28	distribution	distribution	NOUN
taxlaw-6679	426	29	of	of	ADP
taxlaw-6679	426	30	relative	relative	ADJ
taxlaw-6679	426	31	state	state	NOUN
taxlaw-6679	426	32	tax	tax	NOUN
taxlaw-6679	426	33	burdens	burden	NOUN
taxlaw-6679	426	34	would	would	AUX
taxlaw-6679	426	35	be	be	AUX
taxlaw-6679	426	36	changed	change	VERB
taxlaw-6679	426	37	.	.	PUNCT
taxlaw-6679	427	1	for	for	ADP
taxlaw-6679	427	2	dynamic	dynamic	ADJ
taxlaw-6679	427	3	conformity	conformity	NOUN
taxlaw-6679	427	4	states	state	NOUN
taxlaw-6679	427	5	,	,	PUNCT
taxlaw-6679	427	6	the	the	DET
taxlaw-6679	427	7	cross	cros	NOUN
taxlaw-6679	427	8	-	-	NOUN
taxlaw-6679	427	9	references	reference	NOUN
taxlaw-6679	427	10	are	be	AUX
taxlaw-6679	427	11	updated	update	VERB
taxlaw-6679	427	12	automatically	automatically	ADV
taxlaw-6679	427	13	,	,	PUNCT
taxlaw-6679	427	14	so	so	SCONJ
taxlaw-6679	427	15	inaction	inaction	NOUN
taxlaw-6679	427	16	by	by	ADP
taxlaw-6679	427	17	a	a	DET
taxlaw-6679	427	18	state	state	NOUN
taxlaw-6679	427	19	would	would	AUX
taxlaw-6679	427	20	trigger	trigger	VERB
taxlaw-6679	427	21	higher	high	ADJ
taxlaw-6679	427	22	state	state	NOUN
taxlaw-6679	427	23	taxes	taxis	NOUN
taxlaw-6679	427	24	and	and	CCONJ
taxlaw-6679	427	25	changes	change	NOUN
taxlaw-6679	427	26	in	in	ADP
taxlaw-6679	427	27	state	state	NOUN
taxlaw-6679	427	28	tax	tax	NOUN
taxlaw-6679	427	29	burdens	burden	NOUN
taxlaw-6679	427	30	.	.	PUNCT
taxlaw-6679	428	1	the	the	DET
taxlaw-6679	428	2	legislature	legislature	NOUN
taxlaw-6679	428	3	in	in	ADP
taxlaw-6679	428	4	a	a	DET
taxlaw-6679	428	5	dynamic	dynamic	ADJ
taxlaw-6679	428	6	conformity	conformity	NOUN
taxlaw-6679	428	7	state	state	NOUN
taxlaw-6679	428	8	would	would	AUX
taxlaw-6679	428	9	need	need	VERB
taxlaw-6679	428	10	to	to	PART
taxlaw-6679	428	11	take	take	VERB
taxlaw-6679	428	12	positive	positive	ADJ
taxlaw-6679	428	13	legislative	legislative	ADJ
taxlaw-6679	428	14	action	action	NOUN
taxlaw-6679	428	15	to	to	PART
taxlaw-6679	428	16	undue	undue	VERB
taxlaw-6679	428	17	the	the	DET
taxlaw-6679	428	18	effects	effect	NOUN
taxlaw-6679	428	19	of	of	ADP
taxlaw-6679	428	20	conformity	conformity	NOUN
taxlaw-6679	428	21	.	.	PUNCT
taxlaw-6679	429	1	of	of	ADP
taxlaw-6679	429	2	the	the	DET
taxlaw-6679	429	3	six	six	NUM
taxlaw-6679	429	4	states	state	NOUN
taxlaw-6679	429	5	included	include	VERB
taxlaw-6679	429	6	in	in	ADP
taxlaw-6679	429	7	the	the	DET
taxlaw-6679	429	8	present	present	ADJ
taxlaw-6679	429	9	study	study	NOUN
taxlaw-6679	429	10	,	,	PUNCT
taxlaw-6679	429	11	four	four	NUM
taxlaw-6679	429	12	used	use	VERB
taxlaw-6679	429	13	static	static	ADJ
taxlaw-6679	429	14	conformity	conformity	NOUN
taxlaw-6679	429	15	and	and	CCONJ
taxlaw-6679	429	16	two	two	NUM
taxlaw-6679	429	17	used	use	VERB
taxlaw-6679	429	18	dynamic	dynamic	ADJ
taxlaw-6679	429	19	conformity	conformity	NOUN
taxlaw-6679	429	20	.	.	PUNCT
taxlaw-6679	430	1	the	the	DET
taxlaw-6679	430	2	study	study	NOUN
taxlaw-6679	430	3	first	first	ADV
taxlaw-6679	430	4	examines	examine	VERB
taxlaw-6679	430	5	the	the	DET
taxlaw-6679	430	6	baseline	baseline	ADJ
taxlaw-6679	430	7	question	question	NOUN
taxlaw-6679	430	8	of	of	ADP
taxlaw-6679	430	9	whether	whether	SCONJ
taxlaw-6679	430	10	each	each	PRON
taxlaw-6679	430	11	of	of	ADP
taxlaw-6679	430	12	the	the	DET
taxlaw-6679	430	13	static	static	ADJ
taxlaw-6679	430	14	conformity	conformity	NOUN
taxlaw-6679	430	15	states	state	NOUN
taxlaw-6679	430	16	updated	update	VERB
taxlaw-6679	430	17	its	its	PRON
taxlaw-6679	430	18	cross	cross	NOUN
taxlaw-6679	430	19	-	-	NOUN
taxlaw-6679	430	20	reference	reference	NOUN
taxlaw-6679	430	21	to	to	ADP
taxlaw-6679	430	22	the	the	DET
taxlaw-6679	430	23	federal	federal	ADJ
taxlaw-6679	430	24	tax	tax	NOUN
taxlaw-6679	430	25	code	code	NOUN
taxlaw-6679	430	26	to	to	ADP
taxlaw-6679	430	27	a	a	DET
taxlaw-6679	430	28	date	date	NOUN
taxlaw-6679	430	29	on	on	ADP
taxlaw-6679	430	30	or	or	CCONJ
taxlaw-6679	430	31	following	follow	VERB
taxlaw-6679	430	32	the	the	DET
taxlaw-6679	430	33	tcja	tcja	NOUN
taxlaw-6679	430	34	’s	’s	PART
taxlaw-6679	430	35	effective	effective	ADJ
taxlaw-6679	430	36	date	date	NOUN
taxlaw-6679	430	37	.	.	PUNCT
taxlaw-6679	431	1	next	next	ADV
taxlaw-6679	431	2	,	,	PUNCT
taxlaw-6679	431	3	it	it	PRON
taxlaw-6679	431	4	examines	examine	VERB
taxlaw-6679	431	5	whether	whether	SCONJ
taxlaw-6679	431	6	each	each	DET
taxlaw-6679	431	7	tight	tight	ADJ
taxlaw-6679	431	8	conformity	conformity	NOUN
taxlaw-6679	431	9	state	state	NOUN
taxlaw-6679	431	10	kept	keep	VERB
taxlaw-6679	431	11	or	or	CCONJ
taxlaw-6679	431	12	returned	return	VERB
taxlaw-6679	431	13	the	the	DET
taxlaw-6679	431	14	revenue	revenue	NOUN
taxlaw-6679	431	15	windfall	windfall	NOUN
taxlaw-6679	431	16	that	that	PRON
taxlaw-6679	431	17	was	be	AUX
taxlaw-6679	431	18	expected	expect	VERB
taxlaw-6679	431	19	to	to	PART
taxlaw-6679	431	20	result	result	VERB
taxlaw-6679	431	21	from	from	ADP
taxlaw-6679	431	22	the	the	DET
taxlaw-6679	431	23	decision	decision	NOUN
taxlaw-6679	431	24	to	to	PART
taxlaw-6679	431	25	conform	conform	VERB
taxlaw-6679	431	26	to	to	ADP
taxlaw-6679	431	27	the	the	DET
taxlaw-6679	431	28	tcja	tcja	NOUN
taxlaw-6679	431	29	.	.	PUNCT
taxlaw-6679	432	1	in	in	ADP
taxlaw-6679	432	2	examining	examine	VERB
taxlaw-6679	432	3	the	the	DET
taxlaw-6679	432	4	question	question	NOUN
taxlaw-6679	432	5	of	of	ADP
taxlaw-6679	432	6	revenue	revenue	NOUN
taxlaw-6679	432	7	retention	retention	NOUN
taxlaw-6679	432	8	,	,	PUNCT
taxlaw-6679	432	9	it	it	PRON
taxlaw-6679	432	10	looks	look	VERB
taxlaw-6679	432	11	at	at	ADP
taxlaw-6679	432	12	how	how	SCONJ
taxlaw-6679	432	13	states	state	NOUN
taxlaw-6679	432	14	that	that	PRON
taxlaw-6679	432	15	chose	choose	VERB
taxlaw-6679	432	16	to	to	PART
taxlaw-6679	432	17	return	return	VERB
taxlaw-6679	432	18	revenue	revenue	NOUN
taxlaw-6679	432	19	windfalls	windfall	NOUN
taxlaw-6679	432	20	did	do	AUX
taxlaw-6679	432	21	so	so	ADV
taxlaw-6679	432	22	.	.	PUNCT
taxlaw-6679	433	1	did	do	AUX
taxlaw-6679	433	2	states	state	NOUN
taxlaw-6679	433	3	simply	simply	ADV
taxlaw-6679	433	4	lower	low	ADJ
taxlaw-6679	433	5	rates	rate	NOUN
taxlaw-6679	433	6	,	,	PUNCT
taxlaw-6679	433	7	or	or	CCONJ
taxlaw-6679	433	8	did	do	AUX
taxlaw-6679	433	9	they	they	PRON
taxlaw-6679	433	10	make	make	VERB
taxlaw-6679	433	11	state	state	NOUN
taxlaw-6679	433	12	-	-	PUNCT
taxlaw-6679	433	13	specific	specific	ADJ
taxlaw-6679	433	14	adjustments	adjustment	NOUN
taxlaw-6679	433	15	to	to	PART
taxlaw-6679	433	16	try	try	VERB
taxlaw-6679	433	17	to	to	PART
taxlaw-6679	433	18	respond	respond	VERB
taxlaw-6679	433	19	to	to	ADP
taxlaw-6679	433	20	some	some	PRON
taxlaw-6679	433	21	of	of	ADP
taxlaw-6679	433	22	the	the	DET
taxlaw-6679	433	23	policy	policy	NOUN
taxlaw-6679	433	24	choices	choice	NOUN
taxlaw-6679	433	25	reflected	reflect	VERB
taxlaw-6679	433	26	in	in	ADP
taxlaw-6679	433	27	the	the	DET
taxlaw-6679	433	28	tcja	tcja	NOUN
taxlaw-6679	433	29	?	?	PUNCT
taxlaw-6679	434	1	the	the	DET
taxlaw-6679	434	2	study	study	NOUN
taxlaw-6679	434	3	period	period	NOUN
taxlaw-6679	434	4	includes	include	VERB
taxlaw-6679	434	5	any	any	DET
taxlaw-6679	434	6	legislative	legislative	ADJ
taxlaw-6679	434	7	sessions	session	NOUN
taxlaw-6679	434	8	held	hold	VERB
taxlaw-6679	434	9	in	in	ADP
taxlaw-6679	434	10	2018	2018	NUM
taxlaw-6679	434	11	(	(	PUNCT
taxlaw-6679	434	12	both	both	CCONJ
taxlaw-6679	434	13	regular	regular	ADJ
taxlaw-6679	434	14	and	and	CCONJ
taxlaw-6679	434	15	special	special	ADJ
taxlaw-6679	434	16	legislative	legislative	ADJ
taxlaw-6679	434	17	sessions	session	NOUN
taxlaw-6679	434	18	)	)	PUNCT
taxlaw-6679	434	19	,	,	PUNCT
taxlaw-6679	434	20	as	as	ADV
taxlaw-6679	434	21	well	well	ADV
taxlaw-6679	434	22	as	as	ADP
taxlaw-6679	434	23	2019	2019	NUM
taxlaw-6679	434	24	regular	regular	ADJ
taxlaw-6679	434	25	legislative	legislative	ADJ
taxlaw-6679	434	26	sessions	session	NOUN
taxlaw-6679	434	27	.	.	PUNCT
taxlaw-6679	435	1	in	in	ADP
taxlaw-6679	435	2	addition	addition	NOUN
taxlaw-6679	435	3	to	to	ADP
taxlaw-6679	435	4	examining	examine	VERB
taxlaw-6679	435	5	enacted	enact	VERB
taxlaw-6679	435	6	legislation	legislation	NOUN
taxlaw-6679	435	7	,	,	PUNCT
taxlaw-6679	435	8	proposed	propose	VERB
taxlaw-6679	435	9	legislation	legislation	NOUN
taxlaw-6679	435	10	,	,	PUNCT
taxlaw-6679	435	11	legislative	legislative	ADJ
taxlaw-6679	435	12	history	history	NOUN
taxlaw-6679	435	13	,	,	PUNCT
taxlaw-6679	435	14	and	and	CCONJ
taxlaw-6679	435	15	media	medium	NOUN
taxlaw-6679	435	16	coverage	coverage	NOUN
taxlaw-6679	435	17	of	of	ADP
taxlaw-6679	435	18	conformity	conformity	NOUN
taxlaw-6679	435	19	in	in	ADP
taxlaw-6679	435	20	each	each	DET
taxlaw-6679	435	21	state	state	NOUN
taxlaw-6679	435	22	were	be	AUX
taxlaw-6679	435	23	also	also	ADV
taxlaw-6679	435	24	reviewed	review	VERB
taxlaw-6679	435	25	.	.	PUNCT
taxlaw-6679	436	1	1	1	X
taxlaw-6679	436	2	.	.	NUM
taxlaw-6679	436	3	updated	update	VERB
taxlaw-6679	436	4	cross	cros	NOUN
taxlaw-6679	436	5	-	-	NOUN
taxlaw-6679	436	6	references	reference	NOUN
taxlaw-6679	436	7	for	for	ADP
taxlaw-6679	436	8	the	the	DET
taxlaw-6679	436	9	four	four	NUM
taxlaw-6679	436	10	static	static	ADJ
taxlaw-6679	436	11	conformity	conformity	NOUN
taxlaw-6679	436	12	states	state	NOUN
taxlaw-6679	436	13	,	,	PUNCT
taxlaw-6679	436	14	a	a	DET
taxlaw-6679	436	15	foundational	foundational	ADJ
taxlaw-6679	436	16	issue	issue	NOUN
taxlaw-6679	436	17	was	be	AUX
taxlaw-6679	436	18	whether	whether	SCONJ
taxlaw-6679	436	19	they	they	PRON
taxlaw-6679	436	20	would	would	AUX
taxlaw-6679	436	21	update	update	VERB
taxlaw-6679	436	22	their	their	PRON
taxlaw-6679	436	23	reference	reference	NOUN
taxlaw-6679	436	24	to	to	ADP
taxlaw-6679	436	25	the	the	DET
taxlaw-6679	436	26	federal	federal	ADJ
taxlaw-6679	436	27	tax	tax	NOUN
taxlaw-6679	436	28	code	code	NOUN
taxlaw-6679	436	29	to	to	ADP
taxlaw-6679	436	30	a	a	DET
taxlaw-6679	436	31	post	post	ADJ
taxlaw-6679	436	32	-	-	ADJ
taxlaw-6679	436	33	tcja	tcja	ADJ
taxlaw-6679	436	34	date	date	NOUN
taxlaw-6679	436	35	.	.	PUNCT
taxlaw-6679	437	1	unsurprisingly	unsurprisingly	ADV
taxlaw-6679	437	2	,	,	PUNCT
taxlaw-6679	437	3	each	each	PRON
taxlaw-6679	437	4	did	do	VERB
taxlaw-6679	437	5	so.115	so.115	PROPN
taxlaw-6679	437	6	after	after	ADV
taxlaw-6679	437	7	all	all	ADV
taxlaw-6679	437	8	,	,	PUNCT
taxlaw-6679	437	9	if	if	SCONJ
taxlaw-6679	437	10	a	a	DET
taxlaw-6679	437	11	state	state	NOUN
taxlaw-6679	437	12	did	do	AUX
taxlaw-6679	437	13	not	not	PART
taxlaw-6679	437	14	update	update	VERB
taxlaw-6679	437	15	its	its	PRON
taxlaw-6679	437	16	cross	cross	NOUN
taxlaw-6679	437	17	references	reference	NOUN
taxlaw-6679	437	18	to	to	ADP
taxlaw-6679	437	19	the	the	DET
taxlaw-6679	437	20	current	current	ADJ
taxlaw-6679	437	21	version	version	NOUN
taxlaw-6679	437	22	of	of	ADP
taxlaw-6679	437	23	the	the	DET
taxlaw-6679	437	24	federal	federal	ADJ
taxlaw-6679	437	25	tax	tax	PROPN
taxlaw-6679	437	26	code	code	PROPN
taxlaw-6679	437	27	,	,	PUNCT
taxlaw-6679	437	28	a	a	DET
taxlaw-6679	437	29	taxpayer	taxpayer	NOUN
taxlaw-6679	437	30	filing	file	VERB
taxlaw-6679	437	31	her	her	PRON
taxlaw-6679	437	32	state	state	NOUN
taxlaw-6679	437	33	return	return	NOUN
taxlaw-6679	437	34	in	in	ADP
taxlaw-6679	437	35	2018	2018	NUM
taxlaw-6679	437	36	would	would	AUX
taxlaw-6679	437	37	need	need	VERB
taxlaw-6679	437	38	to	to	PART
taxlaw-6679	437	39	calculate	calculate	VERB
taxlaw-6679	437	40	her	her	PRON
taxlaw-6679	437	41	federal	federal	ADJ
taxlaw-6679	437	42	tax	tax	NOUN
taxlaw-6679	437	43	liability	liability	NOUN
taxlaw-6679	437	44	under	under	ADP
taxlaw-6679	437	45	pre2018	pre2018	NOUN
taxlaw-6679	437	46	federal	federal	ADJ
taxlaw-6679	437	47	law	law	NOUN
taxlaw-6679	437	48	because	because	SCONJ
taxlaw-6679	437	49	those	those	PRON
taxlaw-6679	437	50	would	would	AUX
taxlaw-6679	437	51	be	be	AUX
taxlaw-6679	437	52	the	the	DET
taxlaw-6679	437	53	required	require	VERB
taxlaw-6679	437	54	figures	figure	NOUN
taxlaw-6679	437	55	for	for	ADP
taxlaw-6679	437	56	her	her	PRON
taxlaw-6679	437	57	2018	2018	NUM
taxlaw-6679	437	58	state	state	NOUN
taxlaw-6679	437	59	return	return	NOUN
taxlaw-6679	437	60	.	.	PUNCT
taxlaw-6679	438	1	as	as	SCONJ
taxlaw-6679	438	2	the	the	DET
taxlaw-6679	438	3	south	south	PROPN
taxlaw-6679	438	4	carolina	carolina	PROPN
taxlaw-6679	438	5	department	department	PROPN
taxlaw-6679	438	6	of	of	ADP
taxlaw-6679	438	7	revenue	revenue	NOUN
taxlaw-6679	438	8	warned	warn	VERB
taxlaw-6679	438	9	legislators	legislator	NOUN
taxlaw-6679	438	10	,	,	PUNCT
taxlaw-6679	438	11	if	if	SCONJ
taxlaw-6679	438	12	cross	cross	NOUN
taxlaw-6679	438	13	references	reference	NOUN
taxlaw-6679	438	14	were	be	AUX
taxlaw-6679	438	15	not	not	PART
taxlaw-6679	438	16	updated	update	VERB
taxlaw-6679	438	17	“	"	PUNCT
taxlaw-6679	438	18	south	south	PROPN
taxlaw-6679	438	19	carolina	carolina	PROPN
taxlaw-6679	438	20	’s	’s	PART
taxlaw-6679	438	21	tax	tax	NOUN
taxlaw-6679	438	22	system	system	NOUN
taxlaw-6679	438	23	will	will	AUX
taxlaw-6679	438	24	go	go	VERB
taxlaw-6679	438	25	from	from	ADP
taxlaw-6679	438	26	one	one	NUM
taxlaw-6679	438	27	of	of	ADP
taxlaw-6679	438	28	the	the	DET
taxlaw-6679	438	29	simplest	simple	ADJ
taxlaw-6679	438	30	to	to	ADP
taxlaw-6679	438	31	one	one	NUM
taxlaw-6679	438	32	of	of	ADP
taxlaw-6679	438	33	the	the	DET
taxlaw-6679	438	34	most	most	ADV
taxlaw-6679	438	35	complex	complex	NOUN
taxlaw-6679	438	36	in	in	ADP
taxlaw-6679	438	37	the	the	DET
taxlaw-6679	438	38	us	us	PROPN
taxlaw-6679	438	39	.	.	PUNCT
taxlaw-6679	438	40	”116	”116	PUNCT
taxlaw-6679	439	1	most	most	ADJ
taxlaw-6679	439	2	press	press	NOUN
taxlaw-6679	439	3	reports	report	NOUN
taxlaw-6679	439	4	on	on	ADP
taxlaw-6679	439	5	the	the	DET
taxlaw-6679	439	6	issue	issue	NOUN
taxlaw-6679	439	7	treated	treat	VERB
taxlaw-6679	439	8	this	this	DET
taxlaw-6679	439	9	type	type	NOUN
taxlaw-6679	439	10	of	of	ADP
taxlaw-6679	439	11	state	state	NOUN
taxlaw-6679	439	12	statute	statute	NOUN
taxlaw-6679	439	13	updating	update	VERB
taxlaw-6679	439	14	as	as	ADP
taxlaw-6679	439	15	“	"	PUNCT
taxlaw-6679	439	16	necessary	necessary	ADJ
taxlaw-6679	439	17	”	"	PUNCT
taxlaw-6679	439	18	115	115	NUM
taxlaw-6679	439	19	this	this	DET
taxlaw-6679	439	20	finding	finding	NOUN
taxlaw-6679	439	21	is	be	AUX
taxlaw-6679	439	22	consistent	consistent	ADJ
taxlaw-6679	439	23	with	with	ADP
taxlaw-6679	439	24	the	the	DET
taxlaw-6679	439	25	corporate	corporate	ADJ
taxlaw-6679	439	26	tax	tax	NOUN
taxlaw-6679	439	27	conformity	conformity	NOUN
taxlaw-6679	439	28	literature	literature	NOUN
taxlaw-6679	439	29	,	,	PUNCT
taxlaw-6679	439	30	which	which	PRON
taxlaw-6679	439	31	found	find	VERB
taxlaw-6679	439	32	no	no	DET
taxlaw-6679	439	33	statistically	statistically	ADV
taxlaw-6679	439	34	significant	significant	ADJ
taxlaw-6679	439	35	difference	difference	NOUN
taxlaw-6679	439	36	in	in	ADP
taxlaw-6679	439	37	the	the	DET
taxlaw-6679	439	38	likelihood	likelihood	NOUN
taxlaw-6679	439	39	that	that	SCONJ
taxlaw-6679	439	40	a	a	DET
taxlaw-6679	439	41	state	state	NOUN
taxlaw-6679	439	42	would	would	AUX
taxlaw-6679	439	43	conform	conform	VERB
taxlaw-6679	439	44	or	or	CCONJ
taxlaw-6679	439	45	decouple	decouple	VERB
taxlaw-6679	439	46	from	from	ADP
taxlaw-6679	439	47	federal	federal	ADJ
taxlaw-6679	439	48	corporate	corporate	ADJ
taxlaw-6679	439	49	tax	tax	NOUN
taxlaw-6679	439	50	changes	change	NOUN
taxlaw-6679	439	51	based	base	VERB
taxlaw-6679	439	52	on	on	ADP
taxlaw-6679	439	53	whether	whether	SCONJ
taxlaw-6679	439	54	the	the	DET
taxlaw-6679	439	55	state	state	NOUN
taxlaw-6679	439	56	used	use	VERB
taxlaw-6679	439	57	static	static	ADJ
taxlaw-6679	439	58	or	or	CCONJ
taxlaw-6679	439	59	dynamic	dynamic	ADJ
taxlaw-6679	439	60	conformity	conformity	NOUN
taxlaw-6679	439	61	.	.	PUNCT
taxlaw-6679	440	1	morrow	morrow	PROPN
taxlaw-6679	440	2	&	&	CCONJ
taxlaw-6679	440	3	ricketts	ricketts	PROPN
taxlaw-6679	440	4	,	,	PUNCT
taxlaw-6679	440	5	supra	supra	PROPN
taxlaw-6679	440	6	note	note	PROPN
taxlaw-6679	440	7	11	11	NUM
taxlaw-6679	440	8	,	,	PUNCT
taxlaw-6679	440	9	at	at	ADP
taxlaw-6679	440	10	41	41	NUM
taxlaw-6679	440	11	.	.	PUNCT
taxlaw-6679	441	1	116	116	NUM
taxlaw-6679	441	2	s.c	s.c	PROPN
taxlaw-6679	441	3	.	.	PROPN
taxlaw-6679	441	4	dep’t	dep’t	NOUN
taxlaw-6679	441	5	revenue	revenue	NOUN
taxlaw-6679	441	6	,	,	PUNCT
taxlaw-6679	441	7	the	the	DET
taxlaw-6679	441	8	tax	tax	NOUN
taxlaw-6679	441	9	cuts	cut	NOUN
taxlaw-6679	441	10	and	and	CCONJ
taxlaw-6679	441	11	jobs	job	NOUN
taxlaw-6679	441	12	act	act	NOUN
taxlaw-6679	441	13	(	(	PUNCT
taxlaw-6679	441	14	tcja	tcja	PROPN
taxlaw-6679	441	15	):	):	PUNCT
taxlaw-6679	441	16	federal	federal	ADJ
taxlaw-6679	441	17	tax	tax	NOUN
taxlaw-6679	441	18	reform	reform	NOUN
taxlaw-6679	441	19	and	and	CCONJ
taxlaw-6679	441	20	the	the	DET
taxlaw-6679	441	21	effects	effect	NOUN
taxlaw-6679	441	22	on	on	ADP
taxlaw-6679	441	23	south	south	PROPN
taxlaw-6679	441	24	carolina	carolina	PROPN
taxlaw-6679	441	25	9	9	NUM
taxlaw-6679	441	26	(	(	PUNCT
taxlaw-6679	441	27	2018),https://www.scstatehouse.gov	2018),https://www.scstatehouse.gov	NUM
taxlaw-6679	441	28	/	/	SYM
taxlaw-6679	441	29	committeeinfo	committeeinfo	NOUN
taxlaw-6679	441	30	/	/	SYM
taxlaw-6679	441	31	ways&meansincometaxsubcommittee	ways&meansincometaxsubcommittee	NOUN
taxlaw-6679	441	32	/	/	SYM
taxlaw-6679	441	33	sc%20dor%20tax	sc%20dor%20tax	NOUN
taxlaw-6679	441	34	%	%	NOUN
taxlaw-6679	441	35	20conformity%20presentation%20to%20the%20wm%20committee.pdf	20conformity%20presentation%20to%20the%20wm%20committee.pdf	NUM
taxlaw-6679	441	36	.	.	PUNCT
taxlaw-6679	441	37	relevant	relevant	ADJ
taxlaw-6679	441	38	to	to	ADP
taxlaw-6679	441	39	earlier	early	ADJ
taxlaw-6679	441	40	discussions	discussion	NOUN
taxlaw-6679	441	41	,	,	PUNCT
taxlaw-6679	441	42	this	this	DET
taxlaw-6679	441	43	self	self	NOUN
taxlaw-6679	441	44	-	-	PUNCT
taxlaw-6679	441	45	proclaimed	proclaim	VERB
taxlaw-6679	441	46	simple	simple	ADJ
taxlaw-6679	441	47	tax	tax	NOUN
taxlaw-6679	441	48	system	system	NOUN
taxlaw-6679	441	49	still	still	ADV
taxlaw-6679	441	50	required	require	VERB
taxlaw-6679	441	51	twenty	twenty	NUM
taxlaw-6679	441	52	-	-	PUNCT
taxlaw-6679	441	53	three	three	NUM
taxlaw-6679	441	54	state	state	NOUN
taxlaw-6679	441	55	-	-	PUNCT
taxlaw-6679	441	56	specific	specific	ADJ
taxlaw-6679	441	57	additions	addition	NOUN
taxlaw-6679	441	58	and	and	CCONJ
taxlaw-6679	441	59	subtractions	subtraction	NOUN
taxlaw-6679	441	60	.	.	PUNCT
taxlaw-6679	442	1	see	see	VERB
taxlaw-6679	442	2	state	state	NOUN
taxlaw-6679	442	3	of	of	ADP
taxlaw-6679	442	4	south	south	PROPN
taxlaw-6679	442	5	carolina	carolina	PROPN
taxlaw-6679	442	6	,	,	PUNCT
taxlaw-6679	442	7	department	department	PROPN
taxlaw-6679	442	8	of	of	ADP
taxlaw-6679	442	9	revenue	revenue	NOUN
taxlaw-6679	442	10	,	,	PUNCT
taxlaw-6679	442	11	2018	2018	NUM
taxlaw-6679	442	12	individual	individual	ADJ
taxlaw-6679	442	13	income	income	NOUN
taxlaw-6679	442	14	tax	tax	NOUN
taxlaw-6679	442	15	return.[https://perma.cc	return.[https://perma.cc	PROPN
taxlaw-6679	442	16	/	/	SYM
taxlaw-6679	442	17	nf63	nf63	PROPN
taxlaw-6679	442	18	-	-	PUNCT
taxlaw-6679	442	19	tr7n	tr7n	PROPN
taxlaw-6679	442	20	]	]	X
taxlaw-6679	442	21	;	;	PUNCT
taxlaw-6679	442	22	2019	2019	NUM
taxlaw-6679	442	23	]	]	PUNCT
taxlaw-6679	442	24	state	state	NOUN
taxlaw-6679	442	25	individual	individual	ADJ
taxlaw-6679	442	26	income	income	NOUN
taxlaw-6679	442	27	tax	tax	NOUN
taxlaw-6679	442	28	conformity	conformity	NOUN
taxlaw-6679	442	29	in	in	ADP
taxlaw-6679	442	30	practice	practice	NOUN
taxlaw-6679	442	31	:	:	PUNCT
taxlaw-6679	442	32	evidence	evidence	NOUN
taxlaw-6679	442	33	from	from	ADP
taxlaw-6679	442	34	the	the	DET
taxlaw-6679	442	35	tax	tax	NOUN
taxlaw-6679	442	36	cuts	cut	NOUN
taxlaw-6679	442	37	&	&	CCONJ
taxlaw-6679	442	38	jobs	job	NOUN
taxlaw-6679	442	39	act	act	VERB
taxlaw-6679	442	40	79	79	NUM
taxlaw-6679	442	41	117	117	NUM
taxlaw-6679	442	42	or	or	CCONJ
taxlaw-6679	442	43	“	"	PUNCT
taxlaw-6679	442	44	automatic	automatic	ADJ
taxlaw-6679	442	45	,	,	PUNCT
taxlaw-6679	442	46	”	"	PUNCT
taxlaw-6679	442	47	118	118	NUM
taxlaw-6679	442	48	and	and	CCONJ
taxlaw-6679	442	49	that	that	SCONJ
taxlaw-6679	442	50	a	a	DET
taxlaw-6679	442	51	failure	failure	NOUN
taxlaw-6679	442	52	to	to	PART
taxlaw-6679	442	53	do	do	AUX
taxlaw-6679	442	54	so	so	ADV
taxlaw-6679	442	55	would	would	AUX
taxlaw-6679	442	56	create	create	VERB
taxlaw-6679	442	57	a	a	DET
taxlaw-6679	442	58	“	"	PUNCT
taxlaw-6679	442	59	complete	complete	ADJ
taxlaw-6679	442	60	nightmare	nightmare	NOUN
taxlaw-6679	442	61	.	.	PUNCT
taxlaw-6679	443	1	”119	”119	VERB
taxlaw-6679	443	2	the	the	DET
taxlaw-6679	443	3	one	one	NUM
taxlaw-6679	443	4	state	state	NOUN
taxlaw-6679	443	5	that	that	PRON
taxlaw-6679	443	6	did	do	AUX
taxlaw-6679	443	7	not	not	PART
taxlaw-6679	443	8	successfully	successfully	ADV
taxlaw-6679	443	9	avoid	avoid	VERB
taxlaw-6679	443	10	this	this	DET
taxlaw-6679	443	11	nightmare	nightmare	NOUN
taxlaw-6679	443	12	was	be	AUX
taxlaw-6679	443	13	minnesota	minnesota	PROPN
taxlaw-6679	443	14	,	,	PUNCT
taxlaw-6679	443	15	which	which	PRON
taxlaw-6679	443	16	was	be	AUX
taxlaw-6679	443	17	unable	unable	ADJ
taxlaw-6679	443	18	to	to	PART
taxlaw-6679	443	19	pass	pass	VERB
taxlaw-6679	443	20	conformity	conformity	NOUN
taxlaw-6679	443	21	legislation	legislation	NOUN
taxlaw-6679	443	22	during	during	ADP
taxlaw-6679	443	23	the	the	DET
taxlaw-6679	443	24	2018	2018	NUM
taxlaw-6679	443	25	legislative	legislative	ADJ
taxlaw-6679	443	26	session.120	session.120	NOUN
taxlaw-6679	443	27	it	it	PRON
taxlaw-6679	443	28	did	do	VERB
taxlaw-6679	443	29	so	so	ADV
taxlaw-6679	443	30	the	the	DET
taxlaw-6679	443	31	following	follow	VERB
taxlaw-6679	443	32	year,121	year,121	NOUN
taxlaw-6679	443	33	but	but	CCONJ
taxlaw-6679	443	34	minnesota	minnesota	PROPN
taxlaw-6679	443	35	taxpayers	taxpayer	NOUN
taxlaw-6679	443	36	did	do	AUX
taxlaw-6679	443	37	indeed	indeed	ADV
taxlaw-6679	443	38	have	have	VERB
taxlaw-6679	443	39	to	to	PART
taxlaw-6679	443	40	compute	compute	VERB
taxlaw-6679	443	41	their	their	PRON
taxlaw-6679	443	42	federal	federal	ADJ
taxlaw-6679	443	43	tax	tax	NOUN
taxlaw-6679	443	44	liability	liability	NOUN
taxlaw-6679	443	45	twice	twice	ADV
taxlaw-6679	443	46	once	once	ADV
taxlaw-6679	443	47	under	under	ADP
taxlaw-6679	443	48	current	current	ADJ
taxlaw-6679	443	49	,	,	PUNCT
taxlaw-6679	443	50	2018	2018	NUM
taxlaw-6679	443	51	federal	federal	ADJ
taxlaw-6679	443	52	law	law	NOUN
taxlaw-6679	443	53	,	,	PUNCT
taxlaw-6679	443	54	and	and	CCONJ
taxlaw-6679	443	55	then	then	ADV
taxlaw-6679	443	56	again	again	ADV
taxlaw-6679	443	57	under	under	ADP
taxlaw-6679	443	58	the	the	DET
taxlaw-6679	443	59	repealed	repeal	VERB
taxlaw-6679	443	60	2016	2016	NUM
taxlaw-6679	443	61	rules	rule	NOUN
taxlaw-6679	443	62	that	that	PRON
taxlaw-6679	443	63	still	still	ADV
taxlaw-6679	443	64	governed	govern	VERB
taxlaw-6679	443	65	minnesota	minnesota	PROPN
taxlaw-6679	443	66	individual	individual	ADJ
taxlaw-6679	443	67	income	income	NOUN
taxlaw-6679	443	68	tax	tax	NOUN
taxlaw-6679	443	69	calculations	calculation	NOUN
taxlaw-6679	443	70	–	–	PUNCT
taxlaw-6679	443	71	when	when	SCONJ
taxlaw-6679	443	72	they	they	PRON
taxlaw-6679	443	73	completed	complete	VERB
taxlaw-6679	443	74	their	their	PRON
taxlaw-6679	443	75	tax	tax	NOUN
taxlaw-6679	443	76	returns	return	NOUN
taxlaw-6679	443	77	for	for	ADP
taxlaw-6679	443	78	2018	2018	NUM
taxlaw-6679	443	79	.	.	PUNCT
taxlaw-6679	444	1	the	the	DET
taxlaw-6679	444	2	local	local	ADJ
taxlaw-6679	444	3	media	medium	NOUN
taxlaw-6679	444	4	widely	widely	ADV
taxlaw-6679	444	5	reported	report	VERB
taxlaw-6679	444	6	and	and	CCONJ
taxlaw-6679	444	7	highlighted	highlight	VERB
taxlaw-6679	444	8	the	the	DET
taxlaw-6679	444	9	complications	complication	NOUN
taxlaw-6679	444	10	for	for	ADP
taxlaw-6679	444	11	taxpayers	taxpayer	NOUN
taxlaw-6679	444	12	during	during	ADP
taxlaw-6679	444	13	both	both	DET
taxlaw-6679	444	14	legislative	legislative	ADJ
taxlaw-6679	444	15	sessions.122	sessions.122	NOUN
taxlaw-6679	444	16	given	give	VERB
taxlaw-6679	444	17	the	the	DET
taxlaw-6679	444	18	significant	significant	ADJ
taxlaw-6679	444	19	negative	negative	ADJ
taxlaw-6679	444	20	consequences	consequence	NOUN
taxlaw-6679	444	21	of	of	ADP
taxlaw-6679	444	22	failing	fail	VERB
taxlaw-6679	444	23	to	to	PART
taxlaw-6679	444	24	conform	conform	VERB
taxlaw-6679	444	25	,	,	PUNCT
taxlaw-6679	444	26	it	it	PRON
taxlaw-6679	444	27	is	be	AUX
taxlaw-6679	444	28	unsurprising	unsurprising	ADJ
taxlaw-6679	444	29	that	that	SCONJ
taxlaw-6679	444	30	every	every	DET
taxlaw-6679	444	31	static	static	ADJ
taxlaw-6679	444	32	conformity	conformity	NOUN
taxlaw-6679	444	33	state	state	NOUN
taxlaw-6679	444	34	updated	update	VERB
taxlaw-6679	444	35	their	their	PRON
taxlaw-6679	444	36	conformity	conformity	NOUN
taxlaw-6679	444	37	date	date	NOUN
taxlaw-6679	444	38	to	to	ADP
taxlaw-6679	444	39	the	the	DET
taxlaw-6679	444	40	current	current	ADJ
taxlaw-6679	444	41	version	version	NOUN
taxlaw-6679	444	42	of	of	ADP
taxlaw-6679	444	43	the	the	DET
taxlaw-6679	444	44	federal	federal	ADJ
taxlaw-6679	444	45	tax	tax	NOUN
taxlaw-6679	444	46	code	code	PROPN
taxlaw-6679	444	47	.	.	PUNCT
taxlaw-6679	445	1	after	after	ADV
taxlaw-6679	445	2	all	all	ADV
taxlaw-6679	445	3	,	,	PUNCT
taxlaw-6679	445	4	the	the	DET
taxlaw-6679	445	5	reality	reality	NOUN
taxlaw-6679	445	6	of	of	ADP
taxlaw-6679	445	7	forcing	force	VERB
taxlaw-6679	445	8	one	one	NUM
taxlaw-6679	445	9	’s	’s	PART
taxlaw-6679	445	10	constituents	constituent	NOUN
taxlaw-6679	445	11	to	to	PART
taxlaw-6679	445	12	keep	keep	VERB
taxlaw-6679	445	13	track	track	NOUN
taxlaw-6679	445	14	of	of	ADP
taxlaw-6679	445	15	two	two	NUM
taxlaw-6679	445	16	versions	version	NOUN
taxlaw-6679	445	17	of	of	ADP
taxlaw-6679	445	18	the	the	DET
taxlaw-6679	445	19	federal	federal	ADJ
taxlaw-6679	445	20	tax	tax	NOUN
taxlaw-6679	445	21	code	code	NOUN
taxlaw-6679	445	22	would	would	AUX
taxlaw-6679	445	23	seemingly	seemingly	ADV
taxlaw-6679	445	24	put	put	VERB
taxlaw-6679	445	25	any	any	DET
taxlaw-6679	445	26	state	state	NOUN
taxlaw-6679	445	27	legislator	legislator	NOUN
taxlaw-6679	445	28	’s	’s	PART
taxlaw-6679	445	29	reelection	reelection	NOUN
taxlaw-6679	445	30	prospects	prospect	NOUN
taxlaw-6679	445	31	in	in	ADP
taxlaw-6679	445	32	question	question	NOUN
taxlaw-6679	445	33	.	.	PUNCT
taxlaw-6679	446	1	this	this	DET
taxlaw-6679	446	2	finding	finding	NOUN
taxlaw-6679	446	3	is	be	AUX
taxlaw-6679	446	4	consistent	consistent	ADJ
taxlaw-6679	446	5	with	with	ADP
taxlaw-6679	446	6	the	the	DET
taxlaw-6679	446	7	studies	study	NOUN
taxlaw-6679	446	8	of	of	ADP
taxlaw-6679	446	9	tra	tra	NOUN
taxlaw-6679	446	10	’	'	PUNCT
taxlaw-6679	446	11	86	86	NUM
taxlaw-6679	446	12	discussed	discuss	VERB
taxlaw-6679	446	13	earlier	early	ADV
taxlaw-6679	446	14	,	,	PUNCT
taxlaw-6679	446	15	which	which	PRON
taxlaw-6679	446	16	similarly	similarly	ADV
taxlaw-6679	446	17	found	find	VERB
taxlaw-6679	446	18	that	that	SCONJ
taxlaw-6679	446	19	all	all	DET
taxlaw-6679	446	20	states	state	NOUN
taxlaw-6679	446	21	quickly	quickly	ADV
taxlaw-6679	446	22	updated	update	VERB
taxlaw-6679	446	23	their	their	PRON
taxlaw-6679	446	24	statutes	statute	NOUN
taxlaw-6679	446	25	to	to	PART
taxlaw-6679	446	26	reflect	reflect	VERB
taxlaw-6679	446	27	the	the	DET
taxlaw-6679	446	28	current	current	ADJ
taxlaw-6679	446	29	version	version	NOUN
taxlaw-6679	446	30	of	of	ADP
taxlaw-6679	446	31	the	the	DET
taxlaw-6679	446	32	federal	federal	ADJ
taxlaw-6679	446	33	tax	tax	NOUN
taxlaw-6679	446	34	code.123	code.123	VERB
taxlaw-6679	446	35	117	117	NUM
taxlaw-6679	446	36	see	see	NOUN
taxlaw-6679	446	37	,	,	PUNCT
taxlaw-6679	446	38	e.g.	e.g.	ADV
taxlaw-6679	446	39	,	,	PUNCT
taxlaw-6679	446	40	jessie	jessie	PROPN
taxlaw-6679	446	41	van	van	PROPN
taxlaw-6679	446	42	berkel	berkel	PROPN
taxlaw-6679	446	43	,	,	PUNCT
taxlaw-6679	446	44	dayton	dayton	PROPN
taxlaw-6679	446	45	offers	offer	VERB
taxlaw-6679	446	46	new	new	ADJ
taxlaw-6679	446	47	state	state	NOUN
taxlaw-6679	446	48	tax	tax	NOUN
taxlaw-6679	446	49	plan	plan	NOUN
taxlaw-6679	446	50	,	,	PUNCT
taxlaw-6679	446	51	star	star	NOUN
taxlaw-6679	446	52	.	.	PUNCT
taxlaw-6679	447	1	trib	trib	PROPN
taxlaw-6679	447	2	.	.	PROPN
taxlaw-6679	447	3	,	,	PUNCT
taxlaw-6679	447	4	mar	mar	PROPN
taxlaw-6679	447	5	.	.	PROPN
taxlaw-6679	447	6	17	17	NUM
taxlaw-6679	447	7	,	,	PUNCT
taxlaw-6679	447	8	2018	2018	NUM
taxlaw-6679	447	9	(	(	PUNCT
taxlaw-6679	447	10	stating	state	VERB
taxlaw-6679	447	11	that	that	SCONJ
taxlaw-6679	447	12	minnesota	minnesota	PROPN
taxlaw-6679	447	13	“	"	PUNCT
taxlaw-6679	447	14	has	have	VERB
taxlaw-6679	447	15	to	to	PART
taxlaw-6679	447	16	update	update	VERB
taxlaw-6679	447	17	its	its	PRON
taxlaw-6679	447	18	tax	tax	NOUN
taxlaw-6679	447	19	code	code	NOUN
taxlaw-6679	447	20	because	because	SCONJ
taxlaw-6679	447	21	minnesotans	minnesotans	PROPN
taxlaw-6679	447	22	’	'	PUNCT
taxlaw-6679	447	23	state	state	NOUN
taxlaw-6679	447	24	taxes	taxis	NOUN
taxlaw-6679	447	25	are	be	AUX
taxlaw-6679	447	26	based	base	VERB
taxlaw-6679	447	27	on	on	ADP
taxlaw-6679	447	28	their	their	PRON
taxlaw-6679	447	29	federal	federal	ADJ
taxlaw-6679	447	30	taxable	taxable	ADJ
taxlaw-6679	447	31	income	income	NOUN
taxlaw-6679	447	32	”	"	PUNCT
taxlaw-6679	447	33	)	)	PUNCT
taxlaw-6679	447	34	;	;	PUNCT
taxlaw-6679	447	35	j.	j.	PROPN
taxlaw-6679	447	36	patrick	patrick	PROPN
taxlaw-6679	447	37	coolican	coolican	PROPN
taxlaw-6679	447	38	,	,	PUNCT
taxlaw-6679	447	39	state	state	PROPN
taxlaw-6679	447	40	house	house	PROPN
taxlaw-6679	447	41	passes	pass	VERB
taxlaw-6679	447	42	gop	gop	PROPN
taxlaw-6679	447	43	tax	tax	NOUN
taxlaw-6679	447	44	plan	plan	NOUN
taxlaw-6679	447	45	,	,	PUNCT
taxlaw-6679	447	46	star	star	NOUN
taxlaw-6679	447	47	trib	trib	NOUN
taxlaw-6679	447	48	.	.	PROPN
taxlaw-6679	447	49	,	,	PUNCT
taxlaw-6679	447	50	may	may	AUX
taxlaw-6679	447	51	1	1	NUM
taxlaw-6679	447	52	,	,	PUNCT
taxlaw-6679	447	53	2018	2018	NUM
taxlaw-6679	447	54	(	(	PUNCT
taxlaw-6679	447	55	“	"	PUNCT
taxlaw-6679	447	56	every	every	DET
taxlaw-6679	447	57	year	year	NOUN
taxlaw-6679	447	58	,	,	PUNCT
taxlaw-6679	447	59	the	the	DET
taxlaw-6679	447	60	legislature	legislature	NOUN
taxlaw-6679	447	61	has	have	VERB
taxlaw-6679	447	62	to	to	PART
taxlaw-6679	447	63	bring	bring	VERB
taxlaw-6679	447	64	the	the	DET
taxlaw-6679	447	65	state	state	NOUN
taxlaw-6679	447	66	tax	tax	NOUN
taxlaw-6679	447	67	system	system	NOUN
taxlaw-6679	447	68	into	into	ADP
taxlaw-6679	447	69	alignment	alignment	NOUN
taxlaw-6679	447	70	with	with	ADP
taxlaw-6679	447	71	federal	federal	ADJ
taxlaw-6679	447	72	law	law	NOUN
taxlaw-6679	447	73	,	,	PUNCT
taxlaw-6679	447	74	an	an	DET
taxlaw-6679	447	75	annual	annual	ADJ
taxlaw-6679	447	76	exercise	exercise	NOUN
taxlaw-6679	447	77	known	know	VERB
taxlaw-6679	447	78	around	around	ADP
taxlaw-6679	447	79	the	the	DET
taxlaw-6679	447	80	state	state	NOUN
taxlaw-6679	447	81	capitol	capitol	NOUN
taxlaw-6679	447	82	as	as	ADP
taxlaw-6679	447	83	‘	'	PUNCT
taxlaw-6679	447	84	conformity	conformity	NOUN
taxlaw-6679	447	85	’	'	PUNCT
taxlaw-6679	447	86	”	"	PUNCT
taxlaw-6679	447	87	)	)	PUNCT
taxlaw-6679	447	88	;	;	PUNCT
taxlaw-6679	447	89	seanna	seanna	NOUN
taxlaw-6679	447	90	adcox	adcox	PROPN
taxlaw-6679	447	91	,	,	PUNCT
taxlaw-6679	447	92	next	next	ADJ
taxlaw-6679	447	93	year	year	NOUN
taxlaw-6679	447	94	’s	’s	PART
taxlaw-6679	447	95	tax	tax	NOUN
taxlaw-6679	447	96	filings	filing	NOUN
taxlaw-6679	447	97	could	could	AUX
taxlaw-6679	447	98	be	be	AUX
taxlaw-6679	447	99	a	a	DET
taxlaw-6679	447	100	bigger	big	ADJ
taxlaw-6679	447	101	headache	headache	NOUN
taxlaw-6679	447	102	without	without	ADP
taxlaw-6679	447	103	new	new	ADJ
taxlaw-6679	447	104	sc	sc	PROPN
taxlaw-6679	447	105	law	law	NOUN
taxlaw-6679	447	106	,	,	PUNCT
taxlaw-6679	447	107	charleston	charleston	PROPN
taxlaw-6679	447	108	post	post	PROPN
taxlaw-6679	447	109	&	&	CCONJ
taxlaw-6679	447	110	courier	courier	PROPN
taxlaw-6679	447	111	,	,	PUNCT
taxlaw-6679	447	112	sept	sept	PROPN
taxlaw-6679	447	113	.	.	PROPN
taxlaw-6679	447	114	26	26	NUM
taxlaw-6679	447	115	,	,	PUNCT
taxlaw-6679	447	116	2018	2018	NUM
taxlaw-6679	447	117	;	;	PUNCT
taxlaw-6679	447	118	seanna	seanna	NOUN
taxlaw-6679	447	119	adcox	adcox	NOUN
taxlaw-6679	447	120	,	,	PUNCT
taxlaw-6679	447	121	nearly	nearly	ADV
taxlaw-6679	447	122	half	half	NOUN
taxlaw-6679	447	123	of	of	ADP
taxlaw-6679	447	124	sc	sc	PROPN
taxlaw-6679	447	125	residents	resident	NOUN
taxlaw-6679	447	126	will	will	AUX
taxlaw-6679	447	127	pay	pay	VERB
taxlaw-6679	447	128	less	less	ADJ
taxlaw-6679	447	129	on	on	ADP
taxlaw-6679	447	130	next	next	ADJ
taxlaw-6679	447	131	year	year	NOUN
taxlaw-6679	447	132	’s	’s	PART
taxlaw-6679	447	133	tax	tax	NOUN
taxlaw-6679	447	134	filings	filing	NOUN
taxlaw-6679	447	135	,	,	PUNCT
taxlaw-6679	447	136	charleston	charleston	PROPN
taxlaw-6679	447	137	post	post	PROPN
taxlaw-6679	447	138	&	&	CCONJ
taxlaw-6679	447	139	courier	courier	PROPN
taxlaw-6679	447	140	,	,	PUNCT
taxlaw-6679	447	141	oct	oct	PROPN
taxlaw-6679	447	142	.	.	PROPN
taxlaw-6679	447	143	4	4	NUM
taxlaw-6679	447	144	,	,	PUNCT
taxlaw-6679	447	145	2018	2018	NUM
taxlaw-6679	447	146	(	(	PUNCT
taxlaw-6679	447	147	stating	state	VERB
taxlaw-6679	447	148	that	that	SCONJ
taxlaw-6679	447	149	nonconformity	nonconformity	NOUN
taxlaw-6679	447	150	would	would	AUX
taxlaw-6679	447	151	have	have	AUX
taxlaw-6679	447	152	been	be	AUX
taxlaw-6679	447	153	“	"	PUNCT
taxlaw-6679	447	154	a	a	DET
taxlaw-6679	447	155	complete	complete	ADJ
taxlaw-6679	447	156	nightmare	nightmare	NOUN
taxlaw-6679	447	157	”	"	PUNCT
taxlaw-6679	447	158	)	)	PUNCT
taxlaw-6679	447	159	.	.	PUNCT
taxlaw-6679	448	1	118	118	NUM
taxlaw-6679	448	2	see	see	VERB
taxlaw-6679	448	3	,	,	PUNCT
taxlaw-6679	448	4	e.g.	e.g.	ADV
taxlaw-6679	448	5	,	,	PUNCT
taxlaw-6679	448	6	morgan	morgan	PROPN
taxlaw-6679	448	7	scarboro	scarboro	PROPN
taxlaw-6679	448	8	,	,	PUNCT
taxlaw-6679	448	9	s.c	s.c	PROPN
taxlaw-6679	448	10	.	.	PROPN
taxlaw-6679	448	11	lawmakers	lawmaker	NOUN
taxlaw-6679	448	12	must	must	AUX
taxlaw-6679	448	13	pass	pass	VERB
taxlaw-6679	448	14	‘	'	PUNCT
taxlaw-6679	448	15	tax	tax	NOUN
taxlaw-6679	448	16	conformity	conformity	NOUN
taxlaw-6679	448	17	’	'	PUNCT
taxlaw-6679	448	18	legislation	legislation	NOUN
taxlaw-6679	448	19	,	,	PUNCT
taxlaw-6679	448	20	charleston	charleston	PROPN
taxlaw-6679	448	21	post	post	PROPN
taxlaw-6679	448	22	&	&	CCONJ
taxlaw-6679	448	23	courier	courier	PROPN
taxlaw-6679	448	24	,	,	PUNCT
taxlaw-6679	448	25	aug	aug	PROPN
taxlaw-6679	448	26	.	.	PROPN
taxlaw-6679	448	27	14	14	NUM
taxlaw-6679	448	28	,	,	PUNCT
taxlaw-6679	448	29	2018	2018	NUM
taxlaw-6679	448	30	;	;	PUNCT
taxlaw-6679	448	31	seanna	seanna	NOUN
taxlaw-6679	448	32	adcox	adcox	NOUN
taxlaw-6679	448	33	,	,	PUNCT
taxlaw-6679	448	34	next	next	ADJ
taxlaw-6679	448	35	year	year	NOUN
taxlaw-6679	448	36	’s	’s	PART
taxlaw-6679	448	37	tax	tax	NOUN
taxlaw-6679	448	38	filings	filing	NOUN
taxlaw-6679	448	39	could	could	AUX
taxlaw-6679	448	40	be	be	AUX
taxlaw-6679	448	41	a	a	DET
taxlaw-6679	448	42	bigger	big	ADJ
taxlaw-6679	448	43	headache	headache	NOUN
taxlaw-6679	448	44	without	without	ADP
taxlaw-6679	448	45	new	new	ADJ
taxlaw-6679	448	46	sc	sc	PROPN
taxlaw-6679	448	47	law	law	NOUN
taxlaw-6679	448	48	,	,	PUNCT
taxlaw-6679	448	49	charleston	charleston	PROPN
taxlaw-6679	448	50	post	post	PROPN
taxlaw-6679	448	51	&	&	CCONJ
taxlaw-6679	448	52	courier	courier	PROPN
taxlaw-6679	448	53	,	,	PUNCT
taxlaw-6679	448	54	sept	sept	PROPN
taxlaw-6679	448	55	.	.	PROPN
taxlaw-6679	448	56	26	26	NUM
taxlaw-6679	448	57	,	,	PUNCT
taxlaw-6679	448	58	2018	2018	NUM
taxlaw-6679	448	59	(	(	PUNCT
taxlaw-6679	448	60	“	"	PUNCT
taxlaw-6679	448	61	south	south	PROPN
taxlaw-6679	448	62	carolina	carolina	PROPN
taxlaw-6679	448	63	legislators	legislator	NOUN
taxlaw-6679	448	64	have	have	AUX
taxlaw-6679	448	65	routinely	routinely	ADV
taxlaw-6679	448	66	updated	update	VERB
taxlaw-6679	448	67	the	the	DET
taxlaw-6679	448	68	state	state	NOUN
taxlaw-6679	448	69	tax	tax	NOUN
taxlaw-6679	448	70	code	code	NOUN
taxlaw-6679	448	71	to	to	PART
taxlaw-6679	448	72	align	align	VERB
taxlaw-6679	448	73	with	with	ADP
taxlaw-6679	448	74	any	any	DET
taxlaw-6679	448	75	new	new	ADJ
taxlaw-6679	448	76	federal	federal	ADJ
taxlaw-6679	448	77	rules	rule	NOUN
taxlaw-6679	448	78	since	since	SCONJ
taxlaw-6679	448	79	1985	1985	NUM
taxlaw-6679	448	80	”	"	PUNCT
taxlaw-6679	448	81	)	)	PUNCT
taxlaw-6679	448	82	;	;	PUNCT
taxlaw-6679	448	83	sean	sean	PROPN
taxlaw-6679	448	84	bennett	bennett	PROPN
taxlaw-6679	448	85	,	,	PUNCT
taxlaw-6679	448	86	will	will	AUX
taxlaw-6679	448	87	south	south	PROPN
taxlaw-6679	448	88	carolina	carolina	PROPN
taxlaw-6679	448	89	take	take	VERB
taxlaw-6679	448	90	your	your	PRON
taxlaw-6679	448	91	federal	federal	ADJ
taxlaw-6679	448	92	tax	tax	NOUN
taxlaw-6679	448	93	cut	cut	NOUN
taxlaw-6679	448	94	?	?	PUNCT
taxlaw-6679	448	95	,	,	PUNCT
taxlaw-6679	448	96	charleston	charleston	PROPN
taxlaw-6679	448	97	post	post	PROPN
taxlaw-6679	448	98	&	&	CCONJ
taxlaw-6679	448	99	courier	courier	PROPN
taxlaw-6679	448	100	,	,	PUNCT
taxlaw-6679	448	101	june	june	PROPN
taxlaw-6679	448	102	4	4	NUM
taxlaw-6679	448	103	,	,	PUNCT
taxlaw-6679	448	104	2018	2018	NUM
taxlaw-6679	448	105	(	(	PUNCT
taxlaw-6679	448	106	referring	refer	VERB
taxlaw-6679	448	107	to	to	ADP
taxlaw-6679	448	108	annual	annual	ADJ
taxlaw-6679	448	109	conformity	conformity	NOUN
taxlaw-6679	448	110	legislation	legislation	NOUN
taxlaw-6679	448	111	as	as	ADP
taxlaw-6679	448	112	a	a	DET
taxlaw-6679	448	113	“	"	PUNCT
taxlaw-6679	448	114	little	little	ADV
taxlaw-6679	448	115	-	-	PUNCT
taxlaw-6679	448	116	known	know	VERB
taxlaw-6679	448	117	,	,	PUNCT
taxlaw-6679	448	118	ordinarily	ordinarily	ADV
taxlaw-6679	448	119	benign	benign	ADJ
taxlaw-6679	448	120	routine	routine	NOUN
taxlaw-6679	448	121	”	"	PUNCT
taxlaw-6679	448	122	)	)	PUNCT
taxlaw-6679	448	123	.	.	PUNCT
taxlaw-6679	449	1	119	119	NUM
taxlaw-6679	449	2	seanna	seanna	NOUN
taxlaw-6679	449	3	adcox	adcox	NOUN
taxlaw-6679	449	4	,	,	PUNCT
taxlaw-6679	449	5	nearly	nearly	ADV
taxlaw-6679	449	6	half	half	NOUN
taxlaw-6679	449	7	of	of	ADP
taxlaw-6679	449	8	sc	sc	PROPN
taxlaw-6679	449	9	residents	resident	NOUN
taxlaw-6679	449	10	will	will	AUX
taxlaw-6679	449	11	pay	pay	VERB
taxlaw-6679	449	12	less	less	ADJ
taxlaw-6679	449	13	on	on	ADP
taxlaw-6679	449	14	next	next	ADJ
taxlaw-6679	449	15	year	year	NOUN
taxlaw-6679	449	16	’s	’s	PART
taxlaw-6679	449	17	tax	tax	NOUN
taxlaw-6679	449	18	filings	filing	NOUN
taxlaw-6679	449	19	,	,	PUNCT
taxlaw-6679	449	20	charleston	charleston	PROPN
taxlaw-6679	449	21	post	post	PROPN
taxlaw-6679	449	22	&	&	CCONJ
taxlaw-6679	449	23	courier	courier	PROPN
taxlaw-6679	449	24	,	,	PUNCT
taxlaw-6679	449	25	oct	oct	PROPN
taxlaw-6679	449	26	.	.	PROPN
taxlaw-6679	449	27	4	4	NUM
taxlaw-6679	449	28	,	,	PUNCT
taxlaw-6679	449	29	2018	2018	NUM
taxlaw-6679	449	30	.	.	PUNCT
taxlaw-6679	449	31	120	120	NUM
taxlaw-6679	449	32	while	while	SCONJ
taxlaw-6679	449	33	both	both	DET
taxlaw-6679	449	34	parties	party	NOUN
taxlaw-6679	449	35	agreed	agree	VERB
taxlaw-6679	449	36	that	that	SCONJ
taxlaw-6679	449	37	conformity	conformity	NOUN
taxlaw-6679	449	38	legislation	legislation	NOUN
taxlaw-6679	449	39	was	be	AUX
taxlaw-6679	449	40	needed	need	VERB
taxlaw-6679	449	41	,	,	PUNCT
taxlaw-6679	449	42	the	the	DET
taxlaw-6679	449	43	governor	governor	NOUN
taxlaw-6679	449	44	vetoed	veto	VERB
taxlaw-6679	449	45	the	the	DET
taxlaw-6679	449	46	resulting	result	VERB
taxlaw-6679	449	47	legislation	legislation	NOUN
taxlaw-6679	449	48	due	due	ADP
taxlaw-6679	449	49	to	to	ADP
taxlaw-6679	449	50	an	an	DET
taxlaw-6679	449	51	unrelated	unrelated	ADJ
taxlaw-6679	449	52	dispute	dispute	NOUN
taxlaw-6679	449	53	over	over	ADP
taxlaw-6679	449	54	emergency	emergency	NOUN
taxlaw-6679	449	55	school	school	NOUN
taxlaw-6679	449	56	aid	aid	NOUN
taxlaw-6679	449	57	.	.	PUNCT
taxlaw-6679	450	1	editorial	editorial	NOUN
taxlaw-6679	450	2	,	,	PUNCT
taxlaw-6679	450	3	a	a	DET
taxlaw-6679	450	4	plea	plea	NOUN
taxlaw-6679	450	5	for	for	ADP
taxlaw-6679	450	6	fairness	fairness	NOUN
taxlaw-6679	450	7	in	in	ADP
taxlaw-6679	450	8	state	state	NOUN
taxlaw-6679	450	9	tax	tax	NOUN
taxlaw-6679	450	10	reform	reform	NOUN
taxlaw-6679	450	11	,	,	PUNCT
taxlaw-6679	450	12	star	star	NOUN
taxlaw-6679	450	13	trib	trib	NOUN
taxlaw-6679	450	14	.	.	PROPN
taxlaw-6679	450	15	,	,	PUNCT
taxlaw-6679	450	16	may	may	AUX
taxlaw-6679	450	17	10	10	NUM
taxlaw-6679	450	18	,	,	PUNCT
taxlaw-6679	450	19	2018	2018	NUM
taxlaw-6679	450	20	;	;	PUNCT
taxlaw-6679	450	21	judy	judy	PROPN
taxlaw-6679	450	22	keen	keen	PROPN
taxlaw-6679	450	23	,	,	PUNCT
taxlaw-6679	450	24	as	as	SCONJ
taxlaw-6679	450	25	promised	promise	VERB
taxlaw-6679	450	26	,	,	PUNCT
taxlaw-6679	450	27	dayton	dayton	PROPN
taxlaw-6679	450	28	vetoes	veto	NOUN
taxlaw-6679	450	29	tax	tax	NOUN
taxlaw-6679	450	30	bill	bill	NOUN
taxlaw-6679	450	31	over	over	ADP
taxlaw-6679	450	32	emergency	emergency	NOUN
taxlaw-6679	450	33	school	school	NOUN
taxlaw-6679	450	34	aid	aid	NOUN
taxlaw-6679	450	35	funding	funding	NOUN
taxlaw-6679	450	36	,	,	PUNCT
taxlaw-6679	450	37	star	star	NOUN
taxlaw-6679	450	38	trib	trib	NOUN
taxlaw-6679	450	39	.	.	PROPN
taxlaw-6679	450	40	,	,	PUNCT
taxlaw-6679	450	41	may	may	AUX
taxlaw-6679	450	42	18	18	NUM
taxlaw-6679	450	43	,	,	PUNCT
taxlaw-6679	450	44	2018	2018	NUM
taxlaw-6679	450	45	.	.	PUNCT
taxlaw-6679	451	1	121	121	NUM
taxlaw-6679	451	2	h.f	h.f	PROPN
taxlaw-6679	451	3	.	.	PROPN
taxlaw-6679	451	4	5	5	NUM
taxlaw-6679	451	5	,	,	PUNCT
taxlaw-6679	451	6	91st	91st	ADJ
taxlaw-6679	451	7	leg	leg	NOUN
taxlaw-6679	451	8	.	.	PUNCT
taxlaw-6679	451	9	,	,	PUNCT
taxlaw-6679	451	10	1st	1st	PROPN
taxlaw-6679	451	11	spec	spec	NOUN
taxlaw-6679	451	12	.	.	PUNCT
taxlaw-6679	452	1	sess	sess	PROPN
taxlaw-6679	452	2	.	.	PUNCT
taxlaw-6679	453	1	(	(	PUNCT
taxlaw-6679	453	2	minn	minn	PROPN
taxlaw-6679	453	3	.	.	PROPN
taxlaw-6679	453	4	2019	2019	NUM
taxlaw-6679	453	5	)	)	PUNCT
taxlaw-6679	453	6	.	.	PUNCT
taxlaw-6679	454	1	122	122	NUM
taxlaw-6679	454	2	see	see	VERB
taxlaw-6679	454	3	,	,	PUNCT
taxlaw-6679	454	4	e.g.	e.g.	ADV
taxlaw-6679	454	5	,	,	PUNCT
taxlaw-6679	454	6	mark	mark	PROPN
taxlaw-6679	454	7	zdechlik	zdechlik	PROPN
taxlaw-6679	454	8	,	,	PUNCT
taxlaw-6679	454	9	tax	tax	NOUN
taxlaw-6679	454	10	preparers	preparer	NOUN
taxlaw-6679	454	11	expect	expect	VERB
taxlaw-6679	454	12	more	more	ADJ
taxlaw-6679	454	13	extensions	extension	NOUN
taxlaw-6679	454	14	this	this	DET
taxlaw-6679	454	15	season	season	NOUN
taxlaw-6679	454	16	,	,	PUNCT
taxlaw-6679	454	17	minn	minn	PROPN
taxlaw-6679	454	18	.	.	PUNCT
taxlaw-6679	455	1	pub	pub	NOUN
taxlaw-6679	455	2	.	.	PUNCT
taxlaw-6679	456	1	radio	radio	NOUN
taxlaw-6679	456	2	,	,	PUNCT
taxlaw-6679	456	3	april	april	PROPN
taxlaw-6679	456	4	11	11	NUM
taxlaw-6679	456	5	,	,	PUNCT
taxlaw-6679	456	6	2019	2019	NUM
taxlaw-6679	456	7	(	(	PUNCT
taxlaw-6679	456	8	quoting	quote	VERB
taxlaw-6679	456	9	a	a	DET
taxlaw-6679	456	10	tax	tax	NOUN
taxlaw-6679	456	11	preparer	preparer	NOUN
taxlaw-6679	456	12	who	who	PRON
taxlaw-6679	456	13	reported	report	VERB
taxlaw-6679	456	14	that	that	SCONJ
taxlaw-6679	456	15	“	"	PUNCT
taxlaw-6679	456	16	this	this	PRON
taxlaw-6679	456	17	is	be	AUX
taxlaw-6679	456	18	the	the	DET
taxlaw-6679	456	19	roughest	rough	ADJ
taxlaw-6679	456	20	tax	tax	NOUN
taxlaw-6679	456	21	season	season	NOUN
taxlaw-6679	456	22	i	i	PRON
taxlaw-6679	456	23	’ve	’ve	AUX
taxlaw-6679	456	24	ever	ever	ADV
taxlaw-6679	456	25	been	be	AUX
taxlaw-6679	456	26	through	through	ADP
taxlaw-6679	456	27	”	"	PUNCT
taxlaw-6679	456	28	)	)	PUNCT
taxlaw-6679	456	29	;	;	PUNCT
taxlaw-6679	456	30	jessie	jessie	PROPN
taxlaw-6679	456	31	van	van	PROPN
taxlaw-6679	456	32	berkel	berkel	PROPN
taxlaw-6679	456	33	,	,	PUNCT
taxlaw-6679	456	34	dayton	dayton	PROPN
taxlaw-6679	456	35	offers	offer	VERB
taxlaw-6679	456	36	new	new	ADJ
taxlaw-6679	456	37	state	state	NOUN
taxlaw-6679	456	38	tax	tax	NOUN
taxlaw-6679	456	39	plan	plan	NOUN
taxlaw-6679	456	40	,	,	PUNCT
taxlaw-6679	456	41	star	star	NOUN
taxlaw-6679	456	42	trib	trib	PROPN
taxlaw-6679	456	43	.	.	PROPN
taxlaw-6679	456	44	,	,	PUNCT
taxlaw-6679	456	45	mar	mar	PROPN
taxlaw-6679	456	46	.	.	PROPN
taxlaw-6679	456	47	17	17	NUM
taxlaw-6679	456	48	,	,	PUNCT
taxlaw-6679	456	49	2018	2018	NUM
taxlaw-6679	456	50	(	(	PUNCT
taxlaw-6679	456	51	stating	state	VERB
taxlaw-6679	456	52	that	that	SCONJ
taxlaw-6679	456	53	if	if	SCONJ
taxlaw-6679	456	54	minnesota	minnesota	PROPN
taxlaw-6679	456	55	does	do	AUX
taxlaw-6679	456	56	not	not	PART
taxlaw-6679	456	57	conform	conform	VERB
taxlaw-6679	456	58	,	,	PUNCT
taxlaw-6679	456	59	it	it	PRON
taxlaw-6679	456	60	would	would	AUX
taxlaw-6679	456	61	create	create	VERB
taxlaw-6679	456	62	“	"	PUNCT
taxlaw-6679	456	63	significant	significant	ADJ
taxlaw-6679	456	64	confusion	confusion	NOUN
taxlaw-6679	456	65	for	for	ADP
taxlaw-6679	456	66	tax	tax	NOUN
taxlaw-6679	456	67	filers	filer	NOUN
taxlaw-6679	456	68	and	and	CCONJ
taxlaw-6679	456	69	businesses	business	NOUN
taxlaw-6679	456	70	”	"	PUNCT
taxlaw-6679	456	71	)	)	PUNCT
taxlaw-6679	456	72	;	;	PUNCT
taxlaw-6679	456	73	judy	judy	PROPN
taxlaw-6679	456	74	keen	keen	PROPN
taxlaw-6679	456	75	,	,	PUNCT
taxlaw-6679	456	76	supra	supra	PROPN
taxlaw-6679	456	77	note	note	VERB
taxlaw-6679	456	78	120	120	NUM
taxlaw-6679	456	79	(	(	PUNCT
taxlaw-6679	456	80	quoting	quote	VERB
taxlaw-6679	456	81	a	a	DET
taxlaw-6679	456	82	local	local	ADJ
taxlaw-6679	456	83	tax	tax	NOUN
taxlaw-6679	456	84	attorney	attorney	NOUN
taxlaw-6679	456	85	describing	describe	VERB
taxlaw-6679	456	86	the	the	DET
taxlaw-6679	456	87	complexity	complexity	NOUN
taxlaw-6679	456	88	that	that	PRON
taxlaw-6679	456	89	would	would	AUX
taxlaw-6679	456	90	result	result	VERB
taxlaw-6679	456	91	from	from	ADP
taxlaw-6679	456	92	a	a	DET
taxlaw-6679	456	93	lack	lack	NOUN
taxlaw-6679	456	94	of	of	ADP
taxlaw-6679	456	95	conformity	conformity	NOUN
taxlaw-6679	456	96	as	as	ADP
taxlaw-6679	456	97	“	"	PUNCT
taxlaw-6679	456	98	mind	mind	NOUN
taxlaw-6679	456	99	-	-	PUNCT
taxlaw-6679	456	100	boggling	boggle	VERB
taxlaw-6679	456	101	,	,	PUNCT
taxlaw-6679	456	102	”	"	PUNCT
taxlaw-6679	456	103	and	and	CCONJ
taxlaw-6679	456	104	another	another	DET
taxlaw-6679	456	105	attorney	attorney	NOUN
taxlaw-6679	456	106	predicting	predict	VERB
taxlaw-6679	456	107	the	the	DET
taxlaw-6679	456	108	consequences	consequence	NOUN
taxlaw-6679	456	109	would	would	AUX
taxlaw-6679	456	110	be	be	AUX
taxlaw-6679	456	111	“	"	PUNCT
taxlaw-6679	456	112	convoluted	convoluted	ADJ
taxlaw-6679	456	113	”	"	PUNCT
taxlaw-6679	456	114	and	and	CCONJ
taxlaw-6679	456	115	“	"	PUNCT
taxlaw-6679	456	116	felt	feel	VERB
taxlaw-6679	456	117	widely	widely	ADV
taxlaw-6679	456	118	”	"	PUNCT
taxlaw-6679	456	119	)	)	PUNCT
taxlaw-6679	456	120	.	.	PUNCT
taxlaw-6679	457	1	123	123	NUM
taxlaw-6679	457	2	see	see	VERB
taxlaw-6679	457	3	,	,	PUNCT
taxlaw-6679	457	4	infra	infra	VERB
taxlaw-6679	457	5	part	part	NOUN
taxlaw-6679	457	6	ii.c.i	ii.c.i	NOUN
taxlaw-6679	457	7	[	[	X
taxlaw-6679	457	8	vol.11:1	vol.11:1	PROPN
taxlaw-6679	457	9	columbia	columbia	PROPN
taxlaw-6679	457	10	journal	journal	PROPN
taxlaw-6679	457	11	of	of	ADP
taxlaw-6679	457	12	tax	tax	NOUN
taxlaw-6679	457	13	law	law	NOUN
taxlaw-6679	457	14	80	80	NUM
taxlaw-6679	457	15	2	2	NUM
taxlaw-6679	457	16	.	.	PUNCT
taxlaw-6679	457	17	revenue	revenue	NOUN
taxlaw-6679	457	18	retention	retention	NOUN
taxlaw-6679	457	19	&	&	CCONJ
taxlaw-6679	457	20	tax	tax	NOUN
taxlaw-6679	457	21	burden	burden	NOUN
taxlaw-6679	457	22	distribution	distribution	NOUN
taxlaw-6679	457	23	while	while	SCONJ
taxlaw-6679	457	24	updating	update	VERB
taxlaw-6679	457	25	a	a	DET
taxlaw-6679	457	26	state	state	NOUN
taxlaw-6679	457	27	’s	’s	PART
taxlaw-6679	457	28	cross	cross	NOUN
taxlaw-6679	457	29	-	-	NOUN
taxlaw-6679	457	30	reference	reference	NOUN
taxlaw-6679	457	31	to	to	ADP
taxlaw-6679	457	32	the	the	DET
taxlaw-6679	457	33	federal	federal	ADJ
taxlaw-6679	457	34	tax	tax	NOUN
taxlaw-6679	457	35	code	code	NOUN
taxlaw-6679	457	36	appears	appear	VERB
taxlaw-6679	457	37	to	to	PART
taxlaw-6679	457	38	be	be	AUX
taxlaw-6679	457	39	more	more	ADV
taxlaw-6679	457	40	or	or	CCONJ
taxlaw-6679	457	41	less	less	ADV
taxlaw-6679	457	42	automatic	automatic	ADJ
taxlaw-6679	457	43	,	,	PUNCT
taxlaw-6679	457	44	it	it	PRON
taxlaw-6679	457	45	is	be	AUX
taxlaw-6679	457	46	the	the	DET
taxlaw-6679	457	47	revenue	revenue	NOUN
taxlaw-6679	457	48	and	and	CCONJ
taxlaw-6679	457	49	tax	tax	NOUN
taxlaw-6679	457	50	policy	policy	NOUN
taxlaw-6679	457	51	consequences	consequence	NOUN
taxlaw-6679	457	52	of	of	ADP
taxlaw-6679	457	53	conformity	conformity	NOUN
taxlaw-6679	457	54	that	that	PRON
taxlaw-6679	457	55	impact	impact	VERB
taxlaw-6679	457	56	state	state	NOUN
taxlaw-6679	457	57	taxpayers	taxpayer	NOUN
taxlaw-6679	457	58	most	most	ADV
taxlaw-6679	457	59	directly	directly	ADV
taxlaw-6679	457	60	.	.	PUNCT
taxlaw-6679	458	1	as	as	SCONJ
taxlaw-6679	458	2	illustrated	illustrate	VERB
taxlaw-6679	458	3	in	in	ADP
taxlaw-6679	458	4	table	table	NOUN
taxlaw-6679	458	5	1	1	NUM
taxlaw-6679	458	6	below	below	ADV
taxlaw-6679	458	7	,	,	PUNCT
taxlaw-6679	458	8	each	each	DET
taxlaw-6679	458	9	tight	tight	ADJ
taxlaw-6679	458	10	conformity	conformity	NOUN
taxlaw-6679	458	11	state	state	NOUN
taxlaw-6679	458	12	was	be	AUX
taxlaw-6679	458	13	expected	expect	VERB
taxlaw-6679	458	14	to	to	PART
taxlaw-6679	458	15	gain	gain	VERB
taxlaw-6679	458	16	increased	increase	VERB
taxlaw-6679	458	17	revenue	revenue	NOUN
taxlaw-6679	458	18	if	if	SCONJ
taxlaw-6679	458	19	it	it	PRON
taxlaw-6679	458	20	simply	simply	ADV
taxlaw-6679	458	21	conformed	conform	VERB
taxlaw-6679	458	22	to	to	ADP
taxlaw-6679	458	23	the	the	DET
taxlaw-6679	458	24	tcja	tcja	NOUN
taxlaw-6679	458	25	and	and	CCONJ
taxlaw-6679	458	26	made	make	VERB
taxlaw-6679	458	27	no	no	DET
taxlaw-6679	458	28	other	other	ADJ
taxlaw-6679	458	29	changes	change	NOUN
taxlaw-6679	458	30	to	to	ADP
taxlaw-6679	458	31	its	its	PRON
taxlaw-6679	458	32	state	state	NOUN
taxlaw-6679	458	33	individual	individual	ADJ
taxlaw-6679	458	34	income	income	NOUN
taxlaw-6679	458	35	tax	tax	NOUN
taxlaw-6679	458	36	system.124	system.124	NOUN
taxlaw-6679	458	37	table	table	NOUN
taxlaw-6679	458	38	1	1	NUM
taxlaw-6679	458	39	:	:	PUNCT
taxlaw-6679	458	40	projected	project	VERB
taxlaw-6679	458	41	state	state	NOUN
taxlaw-6679	458	42	revenue	revenue	NOUN
taxlaw-6679	458	43	effects	effect	NOUN
taxlaw-6679	458	44	of	of	ADP
taxlaw-6679	458	45	tcja	tcja	PROPN
taxlaw-6679	458	46	conformity	conformity	NOUN
taxlaw-6679	458	47	state	state	NOUN
taxlaw-6679	458	48	projected	project	VERB
taxlaw-6679	458	49	increase	increase	NOUN
taxlaw-6679	458	50	in	in	ADP
taxlaw-6679	458	51	state	state	NOUN
taxlaw-6679	458	52	revenue	revenue	NOUN
taxlaw-6679	458	53	from	from	ADP
taxlaw-6679	458	54	tcja	tcja	PROPN
taxlaw-6679	458	55	individual	individual	ADJ
taxlaw-6679	458	56	income	income	NOUN
taxlaw-6679	458	57	tax	tax	NOUN
taxlaw-6679	458	58	changes	change	NOUN
taxlaw-6679	458	59	time	time	NOUN
taxlaw-6679	458	60	period	period	NOUN
taxlaw-6679	458	61	for	for	ADP
taxlaw-6679	458	62	estimate	estimate	NOUN
taxlaw-6679	458	63	colorado	colorado	NOUN
taxlaw-6679	458	64	$	$	SYM
taxlaw-6679	458	65	1.4	1.4	NUM
taxlaw-6679	458	66	billion125	billion125	PROPN
taxlaw-6679	458	67	fy2017	fy2017	PROPN
taxlaw-6679	458	68	-	-	PUNCT
taxlaw-6679	458	69	22	22	NUM
taxlaw-6679	458	70	idaho	idaho	NOUN
taxlaw-6679	458	71	$	$	SYM
taxlaw-6679	458	72	118.8	118.8	NUM
taxlaw-6679	458	73	million126	million126	PROPN
taxlaw-6679	458	74	2018	2018	NUM
taxlaw-6679	458	75	minnesota	minnesota	NOUN
taxlaw-6679	458	76	$	$	SYM
taxlaw-6679	458	77	1.5	1.5	NUM
taxlaw-6679	458	78	billion127	billion127	ADP
taxlaw-6679	458	79	fy2018	fy2018	PROPN
taxlaw-6679	458	80	-	-	PUNCT
taxlaw-6679	458	81	21	21	NUM
taxlaw-6679	458	82	north	north	NOUN
taxlaw-6679	458	83	dakota	dakota	PROPN
taxlaw-6679	458	84	$	$	SYM
taxlaw-6679	458	85	15.2	15.2	NUM
taxlaw-6679	458	86	million128	million128	ADJ
taxlaw-6679	458	87	fy2017	fy2017	PROPN
taxlaw-6679	458	88	-	-	PUNCT
taxlaw-6679	458	89	21	21	NUM
taxlaw-6679	458	90	south	south	PROPN
taxlaw-6679	458	91	carolina	carolina	PROPN
taxlaw-6679	458	92	$	$	SYM
taxlaw-6679	458	93	169	169	NUM
taxlaw-6679	458	94	million129	million129	PROPN
taxlaw-6679	458	95	fy2018	fy2018	PROPN
taxlaw-6679	458	96	-	-	PUNCT
taxlaw-6679	458	97	19	19	NUM
taxlaw-6679	458	98	vermont	vermont	NOUN
taxlaw-6679	458	99	$	$	SYM
taxlaw-6679	458	100	795	795	NUM
taxlaw-6679	458	101	million130	million130	PROPN
taxlaw-6679	458	102	not	not	PART
taxlaw-6679	458	103	specified	specify	VERB
taxlaw-6679	458	104	124	124	NUM
taxlaw-6679	458	105	each	each	DET
taxlaw-6679	458	106	state	state	NOUN
taxlaw-6679	458	107	uses	use	VERB
taxlaw-6679	458	108	different	different	ADJ
taxlaw-6679	458	109	methodology	methodology	NOUN
taxlaw-6679	458	110	to	to	PART
taxlaw-6679	458	111	produce	produce	VERB
taxlaw-6679	458	112	such	such	ADJ
taxlaw-6679	458	113	estimates	estimate	NOUN
taxlaw-6679	458	114	.	.	PUNCT
taxlaw-6679	459	1	for	for	ADP
taxlaw-6679	459	2	example	example	NOUN
taxlaw-6679	459	3	,	,	PUNCT
taxlaw-6679	459	4	states	state	NOUN
taxlaw-6679	459	5	differed	differ	VERB
taxlaw-6679	459	6	in	in	ADP
taxlaw-6679	459	7	whether	whether	SCONJ
taxlaw-6679	459	8	they	they	PRON
taxlaw-6679	459	9	categorized	categorize	VERB
taxlaw-6679	459	10	the	the	DET
taxlaw-6679	459	11	section	section	NOUN
taxlaw-6679	459	12	199a	199a	NOUN
taxlaw-6679	459	13	pass	pass	VERB
taxlaw-6679	459	14	-	-	PUNCT
taxlaw-6679	459	15	through	through	ADP
taxlaw-6679	459	16	deduction	deduction	NOUN
taxlaw-6679	459	17	as	as	ADP
taxlaw-6679	459	18	an	an	DET
taxlaw-6679	459	19	individual	individual	ADJ
taxlaw-6679	459	20	or	or	CCONJ
taxlaw-6679	459	21	business	business	NOUN
taxlaw-6679	459	22	tax	tax	NOUN
taxlaw-6679	459	23	provision	provision	NOUN
taxlaw-6679	459	24	.	.	PUNCT
taxlaw-6679	460	1	125	125	NUM
taxlaw-6679	460	2	memorandum	memorandum	NOUN
taxlaw-6679	460	3	from	from	ADP
taxlaw-6679	460	4	colo	colo	PROPN
taxlaw-6679	460	5	.	.	PUNCT
taxlaw-6679	461	1	legis	legis	PROPN
taxlaw-6679	461	2	.	.	PUNCT
taxlaw-6679	462	1	council	council	NOUN
taxlaw-6679	462	2	staff	staff	NOUN
taxlaw-6679	462	3	to	to	ADP
taxlaw-6679	462	4	interested	interested	ADJ
taxlaw-6679	462	5	persons	person	NOUN
taxlaw-6679	462	6	3	3	NUM
taxlaw-6679	462	7	,	,	PUNCT
taxlaw-6679	462	8	tbl	tbl	NOUN
taxlaw-6679	462	9	1	1	NUM
taxlaw-6679	462	10	(	(	PUNCT
taxlaw-6679	462	11	march	march	PROPN
taxlaw-6679	462	12	5	5	NUM
taxlaw-6679	462	13	,	,	PUNCT
taxlaw-6679	462	14	2018	2018	NUM
taxlaw-6679	462	15	)	)	PUNCT
taxlaw-6679	462	16	(	(	PUNCT
taxlaw-6679	462	17	total	total	NOUN
taxlaw-6679	462	18	calculated	calculate	VERB
taxlaw-6679	462	19	by	by	ADP
taxlaw-6679	462	20	author	author	NOUN
taxlaw-6679	462	21	using	use	VERB
taxlaw-6679	462	22	annual	annual	ADJ
taxlaw-6679	462	23	figures	figure	NOUN
taxlaw-6679	462	24	from	from	ADP
taxlaw-6679	462	25	2017	2017	NUM
taxlaw-6679	462	26	to	to	ADP
taxlaw-6679	462	27	2022	2022	NUM
taxlaw-6679	462	28	)	)	PUNCT
taxlaw-6679	462	29	.	.	PUNCT
taxlaw-6679	463	1	126	126	NUM
taxlaw-6679	463	2	idaho	idaho	PROPN
taxlaw-6679	463	3	state	state	PROPN
taxlaw-6679	463	4	tax	tax	PROPN
taxlaw-6679	463	5	commission	commission	PROPN
taxlaw-6679	463	6	,	,	PUNCT
taxlaw-6679	463	7	federal	federal	ADJ
taxlaw-6679	463	8	tax	tax	NOUN
taxlaw-6679	463	9	reform	reform	NOUN
taxlaw-6679	463	10	–	–	PUNCT
taxlaw-6679	463	11	idaho	idaho	NOUN
taxlaw-6679	463	12	impact	impact	NOUN
taxlaw-6679	463	13	3	3	NUM
taxlaw-6679	463	14	(	(	PUNCT
taxlaw-6679	463	15	2018	2018	NUM
taxlaw-6679	463	16	)	)	PUNCT
taxlaw-6679	463	17	.	.	PUNCT
taxlaw-6679	464	1	when	when	SCONJ
taxlaw-6679	464	2	all	all	DET
taxlaw-6679	464	3	conformity	conformity	NOUN
taxlaw-6679	464	4	effects	effect	NOUN
taxlaw-6679	464	5	are	be	AUX
taxlaw-6679	464	6	taken	take	VERB
taxlaw-6679	464	7	into	into	ADP
taxlaw-6679	464	8	account	account	NOUN
taxlaw-6679	464	9	(	(	PUNCT
taxlaw-6679	464	10	including	include	VERB
taxlaw-6679	464	11	business	business	NOUN
taxlaw-6679	464	12	tax	tax	NOUN
taxlaw-6679	464	13	provisions	provision	NOUN
taxlaw-6679	464	14	)	)	PUNCT
taxlaw-6679	464	15	,	,	PUNCT
taxlaw-6679	464	16	idaho	idaho	PROPN
taxlaw-6679	464	17	was	be	AUX
taxlaw-6679	464	18	expected	expect	VERB
taxlaw-6679	464	19	to	to	PART
taxlaw-6679	464	20	receive	receive	VERB
taxlaw-6679	464	21	a	a	DET
taxlaw-6679	464	22	net	net	ADJ
taxlaw-6679	464	23	revenue	revenue	NOUN
taxlaw-6679	464	24	increase	increase	NOUN
taxlaw-6679	464	25	of	of	ADP
taxlaw-6679	464	26	$	$	SYM
taxlaw-6679	464	27	97.4	97.4	NUM
taxlaw-6679	464	28	million	million	NUM
taxlaw-6679	464	29	.	.	PUNCT
taxlaw-6679	465	1	i	i	PRON
taxlaw-6679	465	2	d.	d.	PROPN
taxlaw-6679	465	3	at	at	ADP
taxlaw-6679	465	4	6	6	NUM
taxlaw-6679	465	5	.	.	PUNCT
taxlaw-6679	465	6	127	127	NUM
taxlaw-6679	465	7	minn	minn	PROPN
taxlaw-6679	465	8	.	.	PUNCT
taxlaw-6679	466	1	dep’t	dep’t	NOUN
taxlaw-6679	466	2	of	of	ADP
taxlaw-6679	466	3	revenue	revenue	NOUN
taxlaw-6679	466	4	,	,	PUNCT
taxlaw-6679	466	5	federal	federal	ADJ
taxlaw-6679	466	6	update	update	NOUN
taxlaw-6679	466	7	:	:	PUNCT
taxlaw-6679	466	8	the	the	DET
taxlaw-6679	466	9	tax	tax	NOUN
taxlaw-6679	466	10	cuts	cut	NOUN
taxlaw-6679	466	11	and	and	CCONJ
taxlaw-6679	466	12	jobs	job	NOUN
taxlaw-6679	466	13	act	act	NOUN
taxlaw-6679	466	14	of	of	ADP
taxlaw-6679	466	15	2017	2017	NUM
taxlaw-6679	466	16	(	(	PUNCT
taxlaw-6679	466	17	2018	2018	NUM
taxlaw-6679	466	18	)	)	PUNCT
taxlaw-6679	466	19	,	,	PUNCT
taxlaw-6679	466	20	http://www.mtc.gov/getattachment/resources/legislation/tcja-(h-r-1)-analysis-and-primarydocuments/minnesota.pdf.aspx[https://perma.cc/98rv-p3f6](total	http://www.mtc.gov/getattachment/resources/legislation/tcja-(h-r-1)-analysis-and-primarydocuments/minnesota.pdf.aspx[https://perma.cc/98rv-p3f6](total	PROPN
taxlaw-6679	466	21	calculated	calculate	VERB
taxlaw-6679	466	22	by	by	ADP
taxlaw-6679	466	23	author	author	NOUN
taxlaw-6679	466	24	)	)	PUNCT
taxlaw-6679	466	25	.	.	PUNCT
taxlaw-6679	467	1	128	128	NUM
taxlaw-6679	467	2	n.d	n.d	PROPN
taxlaw-6679	467	3	.	.	PROPN
taxlaw-6679	467	4	tax	tax	PROPN
taxlaw-6679	467	5	,	,	PUNCT
taxlaw-6679	467	6	federal	federal	ADJ
taxlaw-6679	467	7	tax	tax	NOUN
taxlaw-6679	467	8	cuts	cut	NOUN
taxlaw-6679	467	9	and	and	CCONJ
taxlaw-6679	467	10	jobs	job	NOUN
taxlaw-6679	467	11	act	act	NOUN
taxlaw-6679	467	12	(	(	PUNCT
taxlaw-6679	467	13	tjca	tjca	PROPN
taxlaw-6679	467	14	)	)	PUNCT
taxlaw-6679	467	15	estimated	estimate	VERB
taxlaw-6679	467	16	fiscal	fiscal	ADJ
taxlaw-6679	467	17	impact	impact	NOUN
taxlaw-6679	467	18	on	on	ADP
taxlaw-6679	467	19	north	north	PROPN
taxlaw-6679	467	20	dakota	dakota	PROPN
taxlaw-6679	467	21	state	state	NOUN
taxlaw-6679	467	22	income	income	NOUN
taxlaw-6679	467	23	taxes	taxis	NOUN
taxlaw-6679	467	24	,	,	PUNCT
taxlaw-6679	467	25	https://www.nd.gov/tax/data/upfiles/media/tcja-on-nd-may-2018.pdf?20190604123625	https://www.nd.gov/tax/data/upfiles/media/tcja-on-nd-may-2018.pdf?20190604123625	PROPN
taxlaw-6679	468	1	[	[	X
taxlaw-6679	468	2	https://perma.cc/drzm-2n5f	https://perma.cc/drzm-2n5f	PROPN
taxlaw-6679	468	3	]	]	X
taxlaw-6679	468	4	;	;	PUNCT
taxlaw-6679	468	5	(	(	PUNCT
taxlaw-6679	468	6	total	total	NOUN
taxlaw-6679	468	7	calculated	calculate	VERB
taxlaw-6679	468	8	by	by	ADP
taxlaw-6679	468	9	author	author	NOUN
taxlaw-6679	468	10	)	)	PUNCT
taxlaw-6679	468	11	.	.	PUNCT
taxlaw-6679	469	1	129	129	NUM
taxlaw-6679	469	2	s.c	s.c	PROPN
taxlaw-6679	469	3	.	.	PROPN
taxlaw-6679	469	4	revenue	revenue	PROPN
taxlaw-6679	469	5	&	&	CCONJ
taxlaw-6679	469	6	fiscal	fiscal	ADJ
taxlaw-6679	469	7	affairs	affair	NOUN
taxlaw-6679	469	8	off	off	ADP
taxlaw-6679	469	9	.	.	PUNCT
taxlaw-6679	470	1	,	,	PUNCT
taxlaw-6679	470	2	estimated	estimate	VERB
taxlaw-6679	470	3	south	south	PROPN
taxlaw-6679	470	4	carolina	carolina	PROPN
taxlaw-6679	470	5	impact	impact	NOUN
taxlaw-6679	470	6	of	of	ADP
taxlaw-6679	470	7	federal	federal	ADJ
taxlaw-6679	470	8	“	"	PUNCT
taxlaw-6679	470	9	tax	tax	NOUN
taxlaw-6679	470	10	cuts	cut	NOUN
taxlaw-6679	470	11	and	and	CCONJ
taxlaw-6679	470	12	jobs	job	NOUN
taxlaw-6679	470	13	act	act	PROPN
taxlaw-6679	470	14	”	"	PUNCT
taxlaw-6679	470	15	of	of	ADP
taxlaw-6679	470	16	2017	2017	NUM
taxlaw-6679	470	17	&	&	CCONJ
taxlaw-6679	470	18	“	"	PUNCT
taxlaw-6679	470	19	bipartisan	bipartisan	ADJ
taxlaw-6679	470	20	budget	budget	PROPN
taxlaw-6679	470	21	act	act	PROPN
taxlaw-6679	470	22	”	"	PUNCT
taxlaw-6679	470	23	of	of	ADP
taxlaw-6679	470	24	2018	2018	NUM
taxlaw-6679	470	25	9	9	NUM
taxlaw-6679	470	26	(	(	PUNCT
taxlaw-6679	470	27	2018	2018	NUM
taxlaw-6679	470	28	)	)	PUNCT
taxlaw-6679	470	29	,	,	PUNCT
taxlaw-6679	470	30	a.cc/	a.cc/	PUNCT
taxlaw-6679	470	31	http://rfa.sc.gov/files/final%20estimated%20impact%20of%20federal%20tax%20law%20changes%20report%2	http://rfa.sc.gov/files/final%20estimated%20impact%20of%20federal%20tax%20law%20changes%20report%2	VERB
taxlaw-6679	470	32	05-4-2018.pdf	05-4-2018.pdf	PROPN
taxlaw-6679	471	1	[	[	X
taxlaw-6679	471	2	https://perma.cc/h557-6q82	https://perma.cc/h557-6q82	X
taxlaw-6679	471	3	]	]	X
taxlaw-6679	471	4	;	;	PUNCT
taxlaw-6679	471	5	(	(	PUNCT
taxlaw-6679	471	6	estimating	estimate	VERB
taxlaw-6679	471	7	that	that	SCONJ
taxlaw-6679	471	8	individual	individual	ADJ
taxlaw-6679	471	9	income	income	NOUN
taxlaw-6679	471	10	to	to	PART
taxlaw-6679	471	11	increase	increase	VERB
taxlaw-6679	471	12	by	by	ADP
taxlaw-6679	471	13	$	$	SYM
taxlaw-6679	471	14	246	246	NUM
taxlaw-6679	471	15	million	million	NUM
taxlaw-6679	471	16	in	in	ADP
taxlaw-6679	471	17	fiscal	fiscal	ADJ
taxlaw-6679	471	18	year	year	NOUN
taxlaw-6679	471	19	2018	2018	NUM
taxlaw-6679	471	20	-	-	SYM
taxlaw-6679	471	21	19	19	NUM
taxlaw-6679	471	22	,	,	PUNCT
taxlaw-6679	471	23	but	but	CCONJ
taxlaw-6679	471	24	that	that	DET
taxlaw-6679	471	25	figure	figure	NOUN
taxlaw-6679	471	26	is	be	AUX
taxlaw-6679	471	27	reduced	reduce	VERB
taxlaw-6679	471	28	by	by	ADP
taxlaw-6679	471	29	a	a	DET
taxlaw-6679	471	30	$	$	SYM
taxlaw-6679	471	31	77	77	NUM
taxlaw-6679	471	32	million	million	NUM
taxlaw-6679	471	33	tax	tax	NOUN
taxlaw-6679	471	34	decrease	decrease	NOUN
taxlaw-6679	471	35	attributable	attributable	ADJ
taxlaw-6679	471	36	solely	solely	ADV
taxlaw-6679	471	37	to	to	ADP
taxlaw-6679	471	38	the	the	DET
taxlaw-6679	471	39	section	section	NOUN
taxlaw-6679	471	40	199a	199a	PROPN
taxlaw-6679	471	41	passthrough	passthrough	NOUN
taxlaw-6679	471	42	deduction	deduction	NOUN
taxlaw-6679	471	43	)	)	PUNCT
taxlaw-6679	471	44	.	.	PUNCT
taxlaw-6679	472	1	130	130	NUM
taxlaw-6679	472	2	graham	graham	PROPN
taxlaw-6679	472	3	campbell	campbell	PROPN
taxlaw-6679	472	4	,	,	PUNCT
taxlaw-6679	472	5	joint	joint	ADJ
taxlaw-6679	472	6	fiscal	fiscal	ADJ
taxlaw-6679	472	7	office	office	NOUN
taxlaw-6679	472	8	&	&	CCONJ
taxlaw-6679	472	9	peter	peter	PROPN
taxlaw-6679	472	10	griffin	griffin	PROPN
taxlaw-6679	472	11	,	,	PUNCT
taxlaw-6679	472	12	office	office	NOUN
taxlaw-6679	472	13	of	of	ADP
taxlaw-6679	472	14	legislative	legislative	ADJ
taxlaw-6679	472	15	council	council	PROPN
taxlaw-6679	472	16	,	,	PUNCT
taxlaw-6679	472	17	tax	tax	NOUN
taxlaw-6679	472	18	workshop	workshop	NOUN
taxlaw-6679	472	19	:	:	PUNCT
taxlaw-6679	472	20	income	income	NOUN
taxlaw-6679	472	21	taxes	taxis	NOUN
taxlaw-6679	472	22	and	and	CCONJ
taxlaw-6679	472	23	federal	federal	ADJ
taxlaw-6679	472	24	reform	reform	NOUN
taxlaw-6679	472	25	,	,	PUNCT
taxlaw-6679	472	26	https://ljfo.vermont.gov/assets/subjects/friday-tax-workshops-2019session/596453acb1/2019-friday-tax-sessions-income-taxes-and-federal-reform.pdf	https://ljfo.vermont.gov/assets/subjects/friday-tax-workshops-2019session/596453acb1/2019-friday-tax-sessions-income-taxes-and-federal-reform.pdf	PROPN
taxlaw-6679	472	27	.	.	PUNCT
taxlaw-6679	473	1	[	[	X
taxlaw-6679	473	2	https://perma.cc/47hswzkc	https://perma.cc/47hswzkc	X
taxlaw-6679	473	3	]	]	X
taxlaw-6679	473	4	;	;	PUNCT
taxlaw-6679	473	5	2019	2019	NUM
taxlaw-6679	473	6	]	]	PUNCT
taxlaw-6679	473	7	state	state	NOUN
taxlaw-6679	473	8	individual	individual	ADJ
taxlaw-6679	473	9	income	income	NOUN
taxlaw-6679	473	10	tax	tax	NOUN
taxlaw-6679	473	11	conformity	conformity	NOUN
taxlaw-6679	473	12	in	in	ADP
taxlaw-6679	473	13	practice	practice	NOUN
taxlaw-6679	473	14	:	:	PUNCT
taxlaw-6679	473	15	evidence	evidence	NOUN
taxlaw-6679	473	16	from	from	ADP
taxlaw-6679	473	17	the	the	DET
taxlaw-6679	473	18	tax	tax	NOUN
taxlaw-6679	473	19	cuts	cut	NOUN
taxlaw-6679	473	20	&	&	CCONJ
taxlaw-6679	473	21	jobs	job	NOUN
taxlaw-6679	473	22	act	act	VERB
taxlaw-6679	473	23	81	81	NUM
taxlaw-6679	473	24	for	for	ADP
taxlaw-6679	473	25	most	most	ADJ
taxlaw-6679	473	26	states	state	NOUN
taxlaw-6679	473	27	there	there	PRON
taxlaw-6679	473	28	were	be	VERB
taxlaw-6679	473	29	two	two	NUM
taxlaw-6679	473	30	separate	separate	ADJ
taxlaw-6679	473	31	,	,	PUNCT
taxlaw-6679	473	32	but	but	CCONJ
taxlaw-6679	473	33	related	relate	VERB
taxlaw-6679	473	34	,	,	PUNCT
taxlaw-6679	473	35	issues	issue	NOUN
taxlaw-6679	473	36	.	.	PUNCT
taxlaw-6679	474	1	the	the	DET
taxlaw-6679	474	2	first	first	ADJ
taxlaw-6679	474	3	was	be	AUX
taxlaw-6679	474	4	whether	whether	SCONJ
taxlaw-6679	474	5	the	the	DET
taxlaw-6679	474	6	revenue	revenue	NOUN
taxlaw-6679	474	7	windfall	windfall	NOUN
taxlaw-6679	474	8	resulting	result	VERB
taxlaw-6679	474	9	from	from	ADP
taxlaw-6679	474	10	conformity	conformity	NOUN
taxlaw-6679	474	11	would	would	AUX
taxlaw-6679	474	12	be	be	AUX
taxlaw-6679	474	13	retained	retain	VERB
taxlaw-6679	474	14	,	,	PUNCT
taxlaw-6679	474	15	or	or	CCONJ
taxlaw-6679	474	16	whether	whether	SCONJ
taxlaw-6679	474	17	the	the	DET
taxlaw-6679	474	18	legislature	legislature	NOUN
taxlaw-6679	474	19	would	would	AUX
taxlaw-6679	474	20	adjust	adjust	VERB
taxlaw-6679	474	21	the	the	DET
taxlaw-6679	474	22	tax	tax	NOUN
taxlaw-6679	474	23	system	system	NOUN
taxlaw-6679	474	24	to	to	PART
taxlaw-6679	474	25	keep	keep	VERB
taxlaw-6679	474	26	overall	overall	ADJ
taxlaw-6679	474	27	revenue	revenue	NOUN
taxlaw-6679	474	28	at	at	ADP
taxlaw-6679	474	29	pre	pre	ADJ
taxlaw-6679	474	30	-	-	ADJ
taxlaw-6679	474	31	tcja	tcja	ADJ
taxlaw-6679	474	32	levels	level	NOUN
taxlaw-6679	474	33	.	.	PUNCT
taxlaw-6679	475	1	the	the	DET
taxlaw-6679	475	2	second	second	ADJ
taxlaw-6679	475	3	major	major	ADJ
taxlaw-6679	475	4	issue	issue	NOUN
taxlaw-6679	475	5	for	for	ADP
taxlaw-6679	475	6	states	state	NOUN
taxlaw-6679	475	7	to	to	PART
taxlaw-6679	475	8	address	address	VERB
taxlaw-6679	475	9	was	be	AUX
taxlaw-6679	475	10	whether	whether	SCONJ
taxlaw-6679	475	11	they	they	PRON
taxlaw-6679	475	12	wanted	want	VERB
taxlaw-6679	475	13	to	to	PART
taxlaw-6679	475	14	adjust	adjust	VERB
taxlaw-6679	475	15	or	or	CCONJ
taxlaw-6679	475	16	attempt	attempt	VERB
taxlaw-6679	475	17	to	to	PART
taxlaw-6679	475	18	offset	offset	VERB
taxlaw-6679	475	19	any	any	PRON
taxlaw-6679	475	20	of	of	ADP
taxlaw-6679	475	21	the	the	DET
taxlaw-6679	475	22	tcja	tcja	NOUN
taxlaw-6679	475	23	’s	’s	PART
taxlaw-6679	475	24	distributional	distributional	ADJ
taxlaw-6679	475	25	effects	effect	NOUN
taxlaw-6679	475	26	–	–	PUNCT
taxlaw-6679	475	27	a	a	DET
taxlaw-6679	475	28	distinct	distinct	ADJ
taxlaw-6679	475	29	tax	tax	NOUN
taxlaw-6679	475	30	policy	policy	NOUN
taxlaw-6679	475	31	issue	issue	NOUN
taxlaw-6679	475	32	rather	rather	ADV
taxlaw-6679	475	33	than	than	ADP
taxlaw-6679	475	34	a	a	DET
taxlaw-6679	475	35	simple	simple	ADJ
taxlaw-6679	475	36	revenue	revenue	NOUN
taxlaw-6679	475	37	issue	issue	NOUN
taxlaw-6679	475	38	.	.	PUNCT
taxlaw-6679	476	1	the	the	DET
taxlaw-6679	476	2	two	two	NUM
taxlaw-6679	476	3	issues	issue	NOUN
taxlaw-6679	476	4	are	be	AUX
taxlaw-6679	476	5	related	relate	VERB
taxlaw-6679	476	6	,	,	PUNCT
taxlaw-6679	476	7	of	of	ADP
taxlaw-6679	476	8	course	course	NOUN
taxlaw-6679	476	9	,	,	PUNCT
taxlaw-6679	476	10	because	because	SCONJ
taxlaw-6679	476	11	while	while	SCONJ
taxlaw-6679	476	12	revenue	revenue	NOUN
taxlaw-6679	476	13	neutrality	neutrality	NOUN
taxlaw-6679	476	14	can	can	AUX
taxlaw-6679	476	15	be	be	AUX
taxlaw-6679	476	16	achieved	achieve	VERB
taxlaw-6679	476	17	through	through	ADP
taxlaw-6679	476	18	a	a	DET
taxlaw-6679	476	19	simple	simple	ADJ
taxlaw-6679	476	20	reduction	reduction	NOUN
taxlaw-6679	476	21	in	in	ADP
taxlaw-6679	476	22	state	state	NOUN
taxlaw-6679	476	23	tax	tax	NOUN
taxlaw-6679	476	24	rates	rate	NOUN
taxlaw-6679	476	25	,	,	PUNCT
taxlaw-6679	476	26	revenue	revenue	NOUN
taxlaw-6679	476	27	neutrality	neutrality	NOUN
taxlaw-6679	476	28	can	can	AUX
taxlaw-6679	476	29	also	also	ADV
taxlaw-6679	476	30	be	be	AUX
taxlaw-6679	476	31	accomplished	accomplish	VERB
taxlaw-6679	476	32	through	through	ADP
taxlaw-6679	476	33	distributional	distributional	ADJ
taxlaw-6679	476	34	changes	change	NOUN
taxlaw-6679	476	35	.	.	PUNCT
taxlaw-6679	477	1	for	for	ADP
taxlaw-6679	477	2	example	example	NOUN
taxlaw-6679	477	3	,	,	PUNCT
taxlaw-6679	477	4	adding	add	VERB
taxlaw-6679	477	5	a	a	DET
taxlaw-6679	477	6	state	state	NOUN
taxlaw-6679	477	7	personal	personal	ADJ
taxlaw-6679	477	8	exemption	exemption	NOUN
taxlaw-6679	477	9	would	would	AUX
taxlaw-6679	477	10	both	both	PRON
taxlaw-6679	477	11	reduce	reduce	VERB
taxlaw-6679	477	12	the	the	DET
taxlaw-6679	477	13	amount	amount	NOUN
taxlaw-6679	477	14	of	of	ADP
taxlaw-6679	477	15	revenue	revenue	NOUN
taxlaw-6679	477	16	raised	raise	VERB
taxlaw-6679	477	17	by	by	ADP
taxlaw-6679	477	18	the	the	DET
taxlaw-6679	477	19	government	government	NOUN
taxlaw-6679	477	20	,	,	PUNCT
taxlaw-6679	477	21	and	and	CCONJ
taxlaw-6679	477	22	also	also	ADV
taxlaw-6679	477	23	address	address	VERB
taxlaw-6679	477	24	one	one	NUM
taxlaw-6679	477	25	of	of	ADP
taxlaw-6679	477	26	the	the	DET
taxlaw-6679	477	27	distributional	distributional	ADJ
taxlaw-6679	477	28	changes	change	NOUN
taxlaw-6679	477	29	caused	cause	VERB
taxlaw-6679	477	30	by	by	ADP
taxlaw-6679	477	31	tcja	tcja	NOUN
taxlaw-6679	477	32	conformity	conformity	NOUN
taxlaw-6679	477	33	.	.	PUNCT
taxlaw-6679	478	1	table	table	NOUN
taxlaw-6679	478	2	2	2	NUM
taxlaw-6679	478	3	below	below	ADP
taxlaw-6679	478	4	sets	set	NOUN
taxlaw-6679	478	5	forth	forth	ADV
taxlaw-6679	478	6	a	a	DET
taxlaw-6679	478	7	summary	summary	NOUN
taxlaw-6679	478	8	of	of	ADP
taxlaw-6679	478	9	each	each	DET
taxlaw-6679	478	10	state	state	NOUN
taxlaw-6679	478	11	’s	’s	PART
taxlaw-6679	478	12	response	response	NOUN
taxlaw-6679	478	13	to	to	ADP
taxlaw-6679	478	14	these	these	DET
taxlaw-6679	478	15	issues	issue	NOUN
taxlaw-6679	478	16	.	.	PUNCT
taxlaw-6679	479	1	table	table	NOUN
taxlaw-6679	479	2	2	2	NUM
taxlaw-6679	479	3	:	:	PUNCT
taxlaw-6679	479	4	state	state	NOUN
taxlaw-6679	479	5	responses	response	NOUN
taxlaw-6679	479	6	to	to	ADP
taxlaw-6679	479	7	tcja	tcja	PROPN
taxlaw-6679	479	8	conformity131	conformity131	PROPN
taxlaw-6679	479	9	state	state	NOUN
taxlaw-6679	479	10	political	political	ADJ
taxlaw-6679	479	11	control	control	NOUN
taxlaw-6679	479	12	revenue	revenue	NOUN
taxlaw-6679	479	13	windfall	windfall	NOUN
taxlaw-6679	479	14	retained	retain	VERB
taxlaw-6679	479	15	?	?	PUNCT
taxlaw-6679	480	1	conformity	conformity	NOUN
taxlaw-6679	480	2	type	type	NOUN
taxlaw-6679	480	3	notes	note	NOUN
taxlaw-6679	480	4	colorado	colorado	NOUN
taxlaw-6679	480	5	divided	divide	VERB
taxlaw-6679	480	6	in	in	ADP
taxlaw-6679	480	7	2018	2018	NUM
taxlaw-6679	480	8	(	(	PUNCT
taxlaw-6679	480	9	democratic	democratic	ADJ
taxlaw-6679	480	10	governor	governor	NOUN
taxlaw-6679	480	11	and	and	CCONJ
taxlaw-6679	480	12	house	house	NOUN
taxlaw-6679	480	13	,	,	PUNCT
taxlaw-6679	480	14	republican	republican	PROPN
taxlaw-6679	480	15	senate	senate	PROPN
taxlaw-6679	480	16	)	)	PUNCT
taxlaw-6679	480	17	;	;	PUNCT
taxlaw-6679	481	1	democratic	democratic	ADJ
taxlaw-6679	481	2	in	in	ADP
taxlaw-6679	481	3	2019	2019	NUM
taxlaw-6679	481	4	yes	yes	INTJ
taxlaw-6679	481	5	dynamic	dynamic	ADJ
taxlaw-6679	481	6	•	•	ADP
taxlaw-6679	481	7	little	little	ADJ
taxlaw-6679	481	8	public	public	ADJ
taxlaw-6679	481	9	debate	debate	NOUN
taxlaw-6679	481	10	around	around	ADP
taxlaw-6679	481	11	conformity	conformity	NOUN
taxlaw-6679	481	12	issues	issue	NOUN
taxlaw-6679	481	13	;	;	PUNCT
taxlaw-6679	481	14	•	•	NUM
taxlaw-6679	481	15	did	do	AUX
taxlaw-6679	481	16	not	not	PART
taxlaw-6679	481	17	decouple	decouple	VERB
taxlaw-6679	481	18	from	from	ADP
taxlaw-6679	481	19	any	any	DET
taxlaw-6679	481	20	tcja	tcja	ADJ
taxlaw-6679	481	21	provisions	provision	NOUN
taxlaw-6679	481	22	idaho	idaho	PROPN
taxlaw-6679	481	23	republican	republican	PROPN
taxlaw-6679	481	24	no	no	DET
taxlaw-6679	481	25	static	static	ADJ
taxlaw-6679	481	26	•	•	NOUN
taxlaw-6679	481	27	significant	significant	ADJ
taxlaw-6679	481	28	debate	debate	NOUN
taxlaw-6679	481	29	about	about	ADP
taxlaw-6679	481	30	loss	loss	NOUN
taxlaw-6679	481	31	of	of	ADP
taxlaw-6679	481	32	personal	personal	ADJ
taxlaw-6679	481	33	exemption	exemption	NOUN
taxlaw-6679	481	34	;	;	PUNCT
taxlaw-6679	481	35	enacted	enact	VERB
taxlaw-6679	481	36	state	state	NOUN
taxlaw-6679	481	37	child	child	NOUN
taxlaw-6679	481	38	tax	tax	NOUN
taxlaw-6679	481	39	credit	credit	NOUN
taxlaw-6679	481	40	to	to	PART
taxlaw-6679	481	41	at	at	ADV
taxlaw-6679	481	42	least	least	ADV
taxlaw-6679	481	43	partially	partially	ADV
taxlaw-6679	481	44	offset	offset	VERB
taxlaw-6679	481	45	the	the	DET
taxlaw-6679	481	46	tax	tax	NOUN
taxlaw-6679	481	47	increase	increase	NOUN
taxlaw-6679	481	48	that	that	PRON
taxlaw-6679	481	49	would	would	AUX
taxlaw-6679	481	50	otherwise	otherwise	ADV
taxlaw-6679	481	51	affect	affect	VERB
taxlaw-6679	481	52	families	family	NOUN
taxlaw-6679	481	53	;	;	PUNCT
taxlaw-6679	481	54	•	•	NUM
taxlaw-6679	481	55	did	do	AUX
taxlaw-6679	481	56	not	not	PART
taxlaw-6679	481	57	decouple	decouple	VERB
taxlaw-6679	481	58	from	from	ADP
taxlaw-6679	481	59	§	§	NOUN
taxlaw-6679	481	60	199a	199a	NOUN
taxlaw-6679	481	61	;	;	PUNCT
taxlaw-6679	481	62	•	•	NUM
taxlaw-6679	481	63	tax	tax	NOUN
taxlaw-6679	481	64	rates	rate	NOUN
taxlaw-6679	481	65	reduced	reduce	VERB
taxlaw-6679	481	66	by	by	ADP
taxlaw-6679	481	67	.475	.475	NUM
taxlaw-6679	481	68	%	%	NOUN
taxlaw-6679	481	69	across	across	ADP
taxlaw-6679	481	70	the	the	DET
taxlaw-6679	481	71	board	board	NOUN
taxlaw-6679	481	72	minnesota	minnesota	PROPN
taxlaw-6679	481	73	divided	divide	VERB
taxlaw-6679	481	74	(	(	PUNCT
taxlaw-6679	481	75	democratic	democratic	ADJ
taxlaw-6679	481	76	governor	governor	NOUN
taxlaw-6679	481	77	and	and	CCONJ
taxlaw-6679	481	78	house	house	NOUN
taxlaw-6679	481	79	;	;	PUNCT
taxlaw-6679	481	80	republican	republican	PROPN
taxlaw-6679	481	81	senate	senate	PROPN
taxlaw-6679	481	82	)	)	PUNCT
taxlaw-6679	482	1	no	no	DET
taxlaw-6679	482	2	static	static	ADJ
taxlaw-6679	482	3	•	•	NOUN
taxlaw-6679	482	4	moved	move	VERB
taxlaw-6679	482	5	to	to	ADP
taxlaw-6679	482	6	light	light	ADJ
taxlaw-6679	482	7	conformity	conformity	NOUN
taxlaw-6679	482	8	(	(	PUNCT
taxlaw-6679	482	9	based	base	VERB
taxlaw-6679	482	10	on	on	ADP
taxlaw-6679	482	11	federal	federal	ADJ
taxlaw-6679	482	12	agi	agi	PROPN
taxlaw-6679	482	13	)	)	PUNCT
taxlaw-6679	482	14	and	and	CCONJ
taxlaw-6679	482	15	therefore	therefore	ADV
taxlaw-6679	482	16	decoupled	decouple	VERB
taxlaw-6679	482	17	from	from	ADP
taxlaw-6679	482	18	§	§	NOUN
taxlaw-6679	482	19	199a	199a	NOUN
taxlaw-6679	482	20	,	,	PUNCT
taxlaw-6679	482	21	but	but	CCONJ
taxlaw-6679	482	22	largely	largely	ADV
taxlaw-6679	482	23	mirrored	mirror	VERB
taxlaw-6679	482	24	the	the	DET
taxlaw-6679	482	25	tcja	tcja	NOUN
taxlaw-6679	482	26	changes	change	NOUN
taxlaw-6679	482	27	with	with	ADP
taxlaw-6679	482	28	the	the	DET
taxlaw-6679	482	29	exception	exception	NOUN
taxlaw-6679	482	30	of	of	ADP
taxlaw-6679	482	31	adding	add	VERB
taxlaw-6679	482	32	back	back	ADP
taxlaw-6679	482	33	a	a	DET
taxlaw-6679	482	34	personal	personal	ADJ
taxlaw-6679	482	35	exemption	exemption	NOUN
taxlaw-6679	482	36	for	for	ADP
taxlaw-6679	482	37	state	state	NOUN
taxlaw-6679	482	38	tax	tax	NOUN
taxlaw-6679	482	39	purposes	purpose	NOUN
taxlaw-6679	482	40	;	;	PUNCT
taxlaw-6679	482	41	•	•	NUM
taxlaw-6679	482	42	second	second	ADV
taxlaw-6679	482	43	lowest	low	ADJ
taxlaw-6679	482	44	tax	tax	NOUN
taxlaw-6679	482	45	bracket	bracket	NOUN
taxlaw-6679	482	46	reduced	reduce	VERB
taxlaw-6679	482	47	by	by	ADP
taxlaw-6679	482	48	.25	.25	NUM
taxlaw-6679	482	49	%	%	NOUN
taxlaw-6679	482	50	131	131	NUM
taxlaw-6679	482	51	underlying	underlie	VERB
taxlaw-6679	482	52	sources	source	NOUN
taxlaw-6679	482	53	for	for	ADP
taxlaw-6679	482	54	this	this	DET
taxlaw-6679	482	55	table	table	NOUN
taxlaw-6679	482	56	can	can	AUX
taxlaw-6679	482	57	be	be	AUX
taxlaw-6679	482	58	found	find	VERB
taxlaw-6679	482	59	throughout	throughout	ADP
taxlaw-6679	482	60	part	part	NOUN
taxlaw-6679	482	61	ii.c	ii.c	NOUN
taxlaw-6679	482	62	.	.	PUNCT
taxlaw-6679	483	1	in	in	ADP
taxlaw-6679	483	2	the	the	DET
taxlaw-6679	483	3	relevant	relevant	ADJ
taxlaw-6679	483	4	discussion	discussion	NOUN
taxlaw-6679	483	5	of	of	ADP
taxlaw-6679	483	6	each	each	PRON
taxlaw-6679	483	7	of	of	ADP
taxlaw-6679	483	8	the	the	DET
taxlaw-6679	483	9	states	state	NOUN
taxlaw-6679	483	10	.	.	PUNCT
taxlaw-6679	484	1	[	[	X
taxlaw-6679	484	2	vol.11:1	vol.11:1	NOUN
taxlaw-6679	484	3	columbia	columbia	PROPN
taxlaw-6679	484	4	journal	journal	PROPN
taxlaw-6679	484	5	of	of	ADP
taxlaw-6679	484	6	tax	tax	NOUN
taxlaw-6679	484	7	law	law	NOUN
taxlaw-6679	484	8	82	82	NUM
taxlaw-6679	484	9	north	north	NOUN
taxlaw-6679	484	10	dakota	dakota	PROPN
taxlaw-6679	484	11	republican	republican	PROPN
taxlaw-6679	485	1	yes	yes	INTJ
taxlaw-6679	485	2	dynamic	dynamic	ADJ
taxlaw-6679	485	3	•	•	INTJ
taxlaw-6679	485	4	no	no	DET
taxlaw-6679	485	5	real	real	ADJ
taxlaw-6679	485	6	public	public	ADJ
taxlaw-6679	485	7	debate	debate	NOUN
taxlaw-6679	485	8	or	or	CCONJ
taxlaw-6679	485	9	discussion	discussion	NOUN
taxlaw-6679	485	10	of	of	ADP
taxlaw-6679	485	11	conformity	conformity	NOUN
taxlaw-6679	485	12	;	;	PUNCT
taxlaw-6679	485	13	•	•	NUM
taxlaw-6679	485	14	did	do	AUX
taxlaw-6679	485	15	not	not	PART
taxlaw-6679	485	16	decouple	decouple	VERB
taxlaw-6679	485	17	from	from	ADP
taxlaw-6679	485	18	any	any	DET
taxlaw-6679	485	19	tcja	tcja	ADJ
taxlaw-6679	485	20	provisions	provision	NOUN
taxlaw-6679	485	21	south	south	PROPN
taxlaw-6679	485	22	carolina	carolina	PROPN
taxlaw-6679	485	23	republican	republican	PROPN
taxlaw-6679	486	1	no	no	DET
taxlaw-6679	486	2	static	static	NOUN
taxlaw-6679	486	3	•	•	NOUN
taxlaw-6679	486	4	enacted	enact	VERB
taxlaw-6679	486	5	two	two	NUM
taxlaw-6679	486	6	additional	additional	ADJ
taxlaw-6679	486	7	state	state	NOUN
taxlaw-6679	486	8	child	child	NOUN
taxlaw-6679	486	9	tax	tax	NOUN
taxlaw-6679	486	10	credits	credit	NOUN
taxlaw-6679	486	11	to	to	PART
taxlaw-6679	486	12	offset	offset	VERB
taxlaw-6679	486	13	distributional	distributional	ADJ
taxlaw-6679	486	14	effects	effect	NOUN
taxlaw-6679	486	15	of	of	ADP
taxlaw-6679	486	16	the	the	DET
taxlaw-6679	486	17	tcja	tcja	NOUN
taxlaw-6679	486	18	;	;	PUNCT
taxlaw-6679	486	19	•	•	PRON
taxlaw-6679	486	20	decoupled	decouple	VERB
taxlaw-6679	486	21	from	from	ADP
taxlaw-6679	486	22	§	§	PROPN
taxlaw-6679	486	23	199a	199a	ADJ
taxlaw-6679	486	24	vermont	vermont	NOUN
taxlaw-6679	486	25	divided	divide	VERB
taxlaw-6679	486	26	(	(	PUNCT
taxlaw-6679	486	27	republican	republican	ADJ
taxlaw-6679	486	28	governor	governor	NOUN
taxlaw-6679	486	29	,	,	PUNCT
taxlaw-6679	486	30	democratic	democratic	ADJ
taxlaw-6679	486	31	legislature	legislature	NOUN
taxlaw-6679	486	32	)	)	PUNCT
taxlaw-6679	486	33	no	no	DET
taxlaw-6679	486	34	static	static	ADJ
taxlaw-6679	486	35	•	•	NOUN
taxlaw-6679	486	36	moved	move	VERB
taxlaw-6679	486	37	to	to	ADP
taxlaw-6679	486	38	light	light	ADJ
taxlaw-6679	486	39	conformity	conformity	NOUN
taxlaw-6679	486	40	(	(	PUNCT
taxlaw-6679	486	41	based	base	VERB
taxlaw-6679	486	42	on	on	ADP
taxlaw-6679	486	43	federal	federal	ADJ
taxlaw-6679	486	44	agi	agi	PROPN
taxlaw-6679	486	45	)	)	PUNCT
taxlaw-6679	486	46	and	and	CCONJ
taxlaw-6679	486	47	therefore	therefore	ADV
taxlaw-6679	486	48	decoupled	decouple	VERB
taxlaw-6679	486	49	from	from	ADP
taxlaw-6679	486	50	§	§	NOUN
taxlaw-6679	486	51	199a	199a	NOUN
taxlaw-6679	486	52	,	,	PUNCT
taxlaw-6679	486	53	but	but	CCONJ
taxlaw-6679	486	54	enacted	enact	VERB
taxlaw-6679	486	55	statespecific	statespecific	PROPN
taxlaw-6679	486	56	standard	standard	PROPN
taxlaw-6679	486	57	deduction	deduction	NOUN
taxlaw-6679	486	58	and	and	CCONJ
taxlaw-6679	486	59	personal	personal	ADJ
taxlaw-6679	486	60	exemption	exemption	NOUN
taxlaw-6679	486	61	that	that	PRON
taxlaw-6679	486	62	mirror	mirror	VERB
taxlaw-6679	486	63	federal	federal	ADJ
taxlaw-6679	486	64	rules	rule	NOUN
taxlaw-6679	486	65	pre	pre	ADJ
taxlaw-6679	486	66	-	-	ADJ
taxlaw-6679	486	67	tcja	tcja	ADJ
taxlaw-6679	486	68	;	;	PUNCT
taxlaw-6679	486	69	•	•	NUM
taxlaw-6679	486	70	eliminated	eliminate	VERB
taxlaw-6679	486	71	top	top	ADJ
taxlaw-6679	486	72	tax	tax	NOUN
taxlaw-6679	486	73	bracket	bracket	NOUN
taxlaw-6679	486	74	and	and	CCONJ
taxlaw-6679	486	75	reduced	reduce	VERB
taxlaw-6679	486	76	remaining	remain	VERB
taxlaw-6679	486	77	rates	rate	NOUN
taxlaw-6679	486	78	by	by	ADP
taxlaw-6679	486	79	.2	.2	NUM
taxlaw-6679	486	80	%	%	NOUN
taxlaw-6679	486	81	with	with	ADP
taxlaw-6679	486	82	respect	respect	NOUN
taxlaw-6679	486	83	to	to	ADP
taxlaw-6679	486	84	the	the	DET
taxlaw-6679	486	85	revenue	revenue	NOUN
taxlaw-6679	486	86	windfall	windfall	NOUN
taxlaw-6679	486	87	from	from	ADP
taxlaw-6679	486	88	individual	individual	ADJ
taxlaw-6679	486	89	income	income	NOUN
taxlaw-6679	486	90	tax	tax	NOUN
taxlaw-6679	486	91	changes	change	NOUN
taxlaw-6679	486	92	,	,	PUNCT
taxlaw-6679	486	93	four	four	NUM
taxlaw-6679	486	94	of	of	ADP
taxlaw-6679	486	95	the	the	DET
taxlaw-6679	486	96	six	six	NUM
taxlaw-6679	486	97	states	state	NOUN
taxlaw-6679	486	98	enacted	enact	VERB
taxlaw-6679	486	99	revenue	revenue	NOUN
taxlaw-6679	486	100	-	-	PUNCT
taxlaw-6679	486	101	neutral	neutral	ADJ
taxlaw-6679	486	102	conformity	conformity	NOUN
taxlaw-6679	486	103	legislation	legislation	NOUN
taxlaw-6679	486	104	meaning	mean	VERB
taxlaw-6679	486	105	that	that	SCONJ
taxlaw-6679	486	106	–	–	PUNCT
taxlaw-6679	486	107	on	on	ADP
taxlaw-6679	486	108	paper	paper	NOUN
taxlaw-6679	486	109	at	at	ADP
taxlaw-6679	486	110	least	least	ADJ
taxlaw-6679	486	111	–	–	PUNCT
taxlaw-6679	486	112	the	the	DET
taxlaw-6679	486	113	state	state	NOUN
taxlaw-6679	486	114	kept	keep	VERB
taxlaw-6679	486	115	overall	overall	ADJ
taxlaw-6679	486	116	tax	tax	NOUN
taxlaw-6679	486	117	burdens	burden	NOUN
taxlaw-6679	486	118	at	at	ADP
taxlaw-6679	486	119	pre	pre	ADJ
taxlaw-6679	486	120	-	-	ADJ
taxlaw-6679	486	121	tcja	tcja	ADJ
taxlaw-6679	486	122	levels.132	levels.132	NOUN
taxlaw-6679	486	123	for	for	ADP
taxlaw-6679	486	124	the	the	DET
taxlaw-6679	486	125	four	four	NUM
taxlaw-6679	486	126	states	state	NOUN
taxlaw-6679	486	127	that	that	PRON
taxlaw-6679	486	128	did	do	VERB
taxlaw-6679	486	129	so	so	ADV
taxlaw-6679	486	130	,	,	PUNCT
taxlaw-6679	486	131	this	this	PRON
taxlaw-6679	486	132	suggests	suggest	VERB
taxlaw-6679	486	133	that	that	SCONJ
taxlaw-6679	486	134	the	the	DET
taxlaw-6679	486	135	dynamics	dynamic	NOUN
taxlaw-6679	486	136	of	of	ADP
taxlaw-6679	486	137	state	state	NOUN
taxlaw-6679	486	138	tax	tax	NOUN
taxlaw-6679	486	139	conformity	conformity	NOUN
taxlaw-6679	486	140	did	do	AUX
taxlaw-6679	486	141	not	not	PART
taxlaw-6679	486	142	distort	distort	VERB
taxlaw-6679	486	143	decisions	decision	NOUN
taxlaw-6679	486	144	about	about	ADP
taxlaw-6679	486	145	the	the	DET
taxlaw-6679	486	146	ideal	ideal	ADJ
taxlaw-6679	486	147	mix	mix	NOUN
taxlaw-6679	486	148	of	of	ADP
taxlaw-6679	486	149	state	state	NOUN
taxlaw-6679	486	150	revenue	revenue	NOUN
taxlaw-6679	486	151	and	and	CCONJ
taxlaw-6679	486	152	spending	spending	NOUN
taxlaw-6679	486	153	,	,	PUNCT
taxlaw-6679	486	154	and	and	CCONJ
taxlaw-6679	486	155	that	that	SCONJ
taxlaw-6679	486	156	legislators	legislator	NOUN
taxlaw-6679	486	157	did	do	AUX
taxlaw-6679	486	158	not	not	PART
taxlaw-6679	486	159	use	use	VERB
taxlaw-6679	486	160	conformity	conformity	NOUN
taxlaw-6679	486	161	decisions	decision	NOUN
taxlaw-6679	486	162	as	as	ADP
taxlaw-6679	486	163	cover	cover	NOUN
taxlaw-6679	486	164	for	for	ADP
taxlaw-6679	486	165	stealth	stealth	ADJ
taxlaw-6679	486	166	tax	tax	NOUN
taxlaw-6679	486	167	increases	increase	NOUN
taxlaw-6679	486	168	.	.	PUNCT
taxlaw-6679	487	1	but	but	CCONJ
taxlaw-6679	487	2	two	two	NUM
taxlaw-6679	487	3	states	state	NOUN
taxlaw-6679	487	4	–	–	PUNCT
taxlaw-6679	487	5	notably	notably	ADV
taxlaw-6679	487	6	the	the	DET
taxlaw-6679	487	7	states	state	NOUN
taxlaw-6679	487	8	that	that	PRON
taxlaw-6679	487	9	automatically	automatically	ADV
taxlaw-6679	487	10	incorporate	incorporate	VERB
taxlaw-6679	487	11	federal	federal	ADJ
taxlaw-6679	487	12	tax	tax	NOUN
taxlaw-6679	487	13	changes	change	NOUN
taxlaw-6679	487	14	–	–	PUNCT
taxlaw-6679	487	15	kept	keep	VERB
taxlaw-6679	487	16	the	the	DET
taxlaw-6679	487	17	increased	increase	VERB
taxlaw-6679	487	18	revenue	revenue	NOUN
taxlaw-6679	487	19	.	.	PUNCT
taxlaw-6679	488	1	because	because	SCONJ
taxlaw-6679	488	2	of	of	ADP
taxlaw-6679	488	3	the	the	DET
taxlaw-6679	488	4	potentially	potentially	ADV
taxlaw-6679	488	5	troubling	troubling	ADJ
taxlaw-6679	488	6	implications	implication	NOUN
taxlaw-6679	488	7	of	of	ADP
taxlaw-6679	488	8	such	such	DET
taxlaw-6679	488	9	a	a	DET
taxlaw-6679	488	10	decision	decision	NOUN
taxlaw-6679	488	11	,	,	PUNCT
taxlaw-6679	488	12	those	those	DET
taxlaw-6679	488	13	two	two	NUM
taxlaw-6679	488	14	states	state	NOUN
taxlaw-6679	488	15	and	and	CCONJ
taxlaw-6679	488	16	their	their	PRON
taxlaw-6679	488	17	responses	response	NOUN
taxlaw-6679	488	18	to	to	ADP
taxlaw-6679	488	19	the	the	DET
taxlaw-6679	488	20	tcja	tcja	NOUN
taxlaw-6679	488	21	are	be	AUX
taxlaw-6679	488	22	explored	explore	VERB
taxlaw-6679	488	23	in	in	ADP
taxlaw-6679	488	24	more	more	ADJ
taxlaw-6679	488	25	detail	detail	NOUN
taxlaw-6679	488	26	at	at	ADP
taxlaw-6679	488	27	the	the	DET
taxlaw-6679	488	28	end	end	NOUN
taxlaw-6679	488	29	of	of	ADP
taxlaw-6679	488	30	this	this	DET
taxlaw-6679	488	31	subpart	subpart	NOUN
taxlaw-6679	488	32	.	.	PUNCT
taxlaw-6679	489	1	while	while	SCONJ
taxlaw-6679	489	2	overall	overall	ADJ
taxlaw-6679	489	3	revenue	revenue	NOUN
taxlaw-6679	489	4	neutrality	neutrality	NOUN
taxlaw-6679	489	5	suggests	suggest	VERB
taxlaw-6679	489	6	that	that	SCONJ
taxlaw-6679	489	7	the	the	DET
taxlaw-6679	489	8	state	state	NOUN
taxlaw-6679	489	9	did	do	AUX
taxlaw-6679	489	10	not	not	PART
taxlaw-6679	489	11	allow	allow	VERB
taxlaw-6679	489	12	federal	federal	ADJ
taxlaw-6679	489	13	changes	change	NOUN
taxlaw-6679	489	14	to	to	PART
taxlaw-6679	489	15	affect	affect	VERB
taxlaw-6679	489	16	the	the	DET
taxlaw-6679	489	17	desired	desire	VERB
taxlaw-6679	489	18	mix	mix	NOUN
taxlaw-6679	489	19	of	of	ADP
taxlaw-6679	489	20	state	state	NOUN
taxlaw-6679	489	21	revenue	revenue	NOUN
taxlaw-6679	489	22	and	and	CCONJ
taxlaw-6679	489	23	spending	spending	NOUN
taxlaw-6679	489	24	,	,	PUNCT
taxlaw-6679	489	25	it	it	PRON
taxlaw-6679	489	26	does	do	AUX
taxlaw-6679	489	27	not	not	PART
taxlaw-6679	489	28	tell	tell	VERB
taxlaw-6679	489	29	us	we	PRON
taxlaw-6679	489	30	whether	whether	SCONJ
taxlaw-6679	489	31	the	the	DET
taxlaw-6679	489	32	state	state	NOUN
taxlaw-6679	489	33	allowed	allow	VERB
taxlaw-6679	489	34	the	the	DET
taxlaw-6679	489	35	tcja	tcja	NOUN
taxlaw-6679	489	36	to	to	PART
taxlaw-6679	489	37	alter	alter	VERB
taxlaw-6679	489	38	the	the	DET
taxlaw-6679	489	39	pre	pre	ADJ
taxlaw-6679	489	40	-	-	ADJ
taxlaw-6679	489	41	tcja	tcja	ADJ
taxlaw-6679	489	42	distribution	distribution	NOUN
taxlaw-6679	489	43	of	of	ADP
taxlaw-6679	489	44	state	state	NOUN
taxlaw-6679	489	45	tax	tax	NOUN
taxlaw-6679	489	46	burdens	burden	NOUN
taxlaw-6679	489	47	,	,	PUNCT
taxlaw-6679	489	48	an	an	DET
taxlaw-6679	489	49	issue	issue	NOUN
taxlaw-6679	489	50	that	that	PRON
taxlaw-6679	489	51	should	should	AUX
taxlaw-6679	489	52	be	be	AUX
taxlaw-6679	489	53	just	just	ADV
taxlaw-6679	489	54	as	as	ADV
taxlaw-6679	489	55	important	important	ADJ
taxlaw-6679	489	56	to	to	ADP
taxlaw-6679	489	57	state	state	NOUN
taxlaw-6679	489	58	lawmakers	lawmaker	NOUN
taxlaw-6679	489	59	and	and	CCONJ
taxlaw-6679	489	60	citizens	citizen	NOUN
taxlaw-6679	489	61	although	although	SCONJ
taxlaw-6679	489	62	perhaps	perhaps	ADV
taxlaw-6679	489	63	harder	hard	ADJ
taxlaw-6679	489	64	to	to	PART
taxlaw-6679	489	65	address	address	VERB
taxlaw-6679	489	66	.	.	PUNCT
taxlaw-6679	490	1	as	as	ADP
taxlaw-6679	490	2	a	a	DET
taxlaw-6679	490	3	result	result	NOUN
taxlaw-6679	490	4	,	,	PUNCT
taxlaw-6679	490	5	this	this	DET
taxlaw-6679	490	6	study	study	NOUN
taxlaw-6679	490	7	also	also	ADV
taxlaw-6679	490	8	examined	examine	VERB
taxlaw-6679	490	9	the	the	DET
taxlaw-6679	490	10	methods	method	NOUN
taxlaw-6679	490	11	by	by	ADP
taxlaw-6679	490	12	which	which	PRON
taxlaw-6679	490	13	each	each	DET
taxlaw-6679	490	14	state	state	NOUN
taxlaw-6679	490	15	achieved	achieve	VERB
taxlaw-6679	490	16	revenue	revenue	NOUN
taxlaw-6679	490	17	neutrality	neutrality	NOUN
taxlaw-6679	490	18	and	and	CCONJ
taxlaw-6679	490	19	whether	whether	SCONJ
taxlaw-6679	490	20	,	,	PUNCT
taxlaw-6679	490	21	in	in	ADP
taxlaw-6679	490	22	doing	do	VERB
taxlaw-6679	490	23	so	so	ADV
taxlaw-6679	490	24	,	,	PUNCT
taxlaw-6679	490	25	they	they	PRON
taxlaw-6679	490	26	sought	seek	VERB
taxlaw-6679	490	27	to	to	PART
taxlaw-6679	490	28	undo	undo	VERB
taxlaw-6679	490	29	some	some	PRON
taxlaw-6679	490	30	of	of	ADP
taxlaw-6679	490	31	the	the	DET
taxlaw-6679	490	32	distributional	distributional	ADJ
taxlaw-6679	490	33	impacts	impact	NOUN
taxlaw-6679	490	34	of	of	ADP
taxlaw-6679	490	35	the	the	DET
taxlaw-6679	490	36	tcja	tcja	NOUN
taxlaw-6679	490	37	.	.	PUNCT
taxlaw-6679	491	1	it	it	PRON
taxlaw-6679	491	2	finds	find	VERB
taxlaw-6679	491	3	that	that	SCONJ
taxlaw-6679	491	4	every	every	DET
taxlaw-6679	491	5	state	state	NOUN
taxlaw-6679	491	6	that	that	PRON
taxlaw-6679	491	7	enacted	enact	VERB
taxlaw-6679	491	8	revenue	revenue	NOUN
taxlaw-6679	491	9	-	-	PUNCT
taxlaw-6679	491	10	neutral	neutral	ADJ
taxlaw-6679	491	11	conformity	conformity	NOUN
taxlaw-6679	491	12	made	make	VERB
taxlaw-6679	491	13	some	some	DET
taxlaw-6679	491	14	attempt	attempt	NOUN
taxlaw-6679	491	15	to	to	PART
taxlaw-6679	491	16	adjust	adjust	VERB
taxlaw-6679	491	17	the	the	DET
taxlaw-6679	491	18	distributional	distributional	ADJ
taxlaw-6679	491	19	impacts	impact	NOUN
taxlaw-6679	491	20	caused	cause	VERB
taxlaw-6679	491	21	by	by	ADP
taxlaw-6679	491	22	the	the	DET
taxlaw-6679	491	23	tcja	tcja	NOUN
taxlaw-6679	491	24	.	.	PUNCT
taxlaw-6679	492	1	the	the	DET
taxlaw-6679	492	2	two	two	NUM
taxlaw-6679	492	3	most	most	ADV
taxlaw-6679	492	4	significant	significant	ADJ
taxlaw-6679	492	5	distributional	distributional	ADJ
taxlaw-6679	492	6	impacts	impact	NOUN
taxlaw-6679	492	7	from	from	ADP
taxlaw-6679	492	8	the	the	DET
taxlaw-6679	492	9	tcja	tcja	NOUN
taxlaw-6679	492	10	for	for	SCONJ
taxlaw-6679	492	11	state	state	NOUN
taxlaw-6679	492	12	taxpayers	taxpayer	NOUN
taxlaw-6679	492	13	were	be	AUX
taxlaw-6679	492	14	caused	cause	VERB
taxlaw-6679	492	15	by	by	ADP
taxlaw-6679	492	16	the	the	DET
taxlaw-6679	492	17	tcja	tcja	PROPN
taxlaw-6679	492	18	’s	’s	PART
taxlaw-6679	492	19	elimination	elimination	NOUN
taxlaw-6679	492	20	of	of	ADP
taxlaw-6679	492	21	the	the	DET
taxlaw-6679	492	22	personal	personal	ADJ
taxlaw-6679	492	23	exemption	exemption	NOUN
taxlaw-6679	492	24	and	and	CCONJ
taxlaw-6679	492	25	the	the	DET
taxlaw-6679	492	26	new	new	ADJ
taxlaw-6679	492	27	deduction	deduction	NOUN
taxlaw-6679	492	28	under	under	ADP
taxlaw-6679	492	29	section	section	NOUN
taxlaw-6679	492	30	199a	199a	NOUN
taxlaw-6679	492	31	for	for	ADP
taxlaw-6679	492	32	certain	certain	ADJ
taxlaw-6679	492	33	types	type	NOUN
taxlaw-6679	492	34	of	of	ADP
taxlaw-6679	492	35	pass	pass	NOUN
taxlaw-6679	492	36	-	-	PUNCT
taxlaw-6679	492	37	through	through	ADP
taxlaw-6679	492	38	income	income	NOUN
taxlaw-6679	492	39	.	.	PUNCT
taxlaw-6679	493	1	each	each	PRON
taxlaw-6679	493	2	of	of	ADP
taxlaw-6679	493	3	the	the	DET
taxlaw-6679	493	4	four	four	NUM
taxlaw-6679	493	5	states	state	NOUN
taxlaw-6679	493	6	that	that	PRON
taxlaw-6679	493	7	passed	pass	VERB
taxlaw-6679	493	8	revenue	revenue	NOUN
taxlaw-6679	493	9	-	-	PUNCT
taxlaw-6679	493	10	neutral	neutral	ADJ
taxlaw-6679	493	11	conformity	conformity	NOUN
taxlaw-6679	493	12	legislation	legislation	NOUN
taxlaw-6679	493	13	attempted	attempt	VERB
taxlaw-6679	493	14	to	to	PART
taxlaw-6679	493	15	respond	respond	VERB
taxlaw-6679	493	16	to	to	ADP
taxlaw-6679	493	17	the	the	DET
taxlaw-6679	493	18	elimination	elimination	NOUN
taxlaw-6679	493	19	of	of	ADP
taxlaw-6679	493	20	the	the	DET
taxlaw-6679	493	21	personal	personal	ADJ
taxlaw-6679	493	22	exemption	exemption	NOUN
taxlaw-6679	493	23	by	by	ADP
taxlaw-6679	493	24	adding	add	VERB
taxlaw-6679	493	25	132	132	NUM
taxlaw-6679	493	26	vt	vt	PROPN
taxlaw-6679	493	27	.	.	PUNCT
taxlaw-6679	493	28	dep’t	dep’t	NOUN
taxlaw-6679	493	29	taxes	taxis	NOUN
taxlaw-6679	493	30	,	,	PUNCT
taxlaw-6679	493	31	2018	2018	NUM
taxlaw-6679	493	32	vermont	vermont	PROPN
taxlaw-6679	493	33	income	income	NOUN
taxlaw-6679	493	34	tax	tax	NOUN
taxlaw-6679	493	35	reform	reform	NOUN
taxlaw-6679	493	36	plan	plan	NOUN
taxlaw-6679	493	37	.	.	PUNCT
taxlaw-6679	494	1	2019	2019	NUM
taxlaw-6679	494	2	]	]	PUNCT
taxlaw-6679	494	3	state	state	NOUN
taxlaw-6679	494	4	individual	individual	ADJ
taxlaw-6679	494	5	income	income	NOUN
taxlaw-6679	494	6	tax	tax	NOUN
taxlaw-6679	494	7	conformity	conformity	NOUN
taxlaw-6679	494	8	in	in	ADP
taxlaw-6679	494	9	practice	practice	NOUN
taxlaw-6679	494	10	:	:	PUNCT
taxlaw-6679	494	11	evidence	evidence	NOUN
taxlaw-6679	494	12	from	from	ADP
taxlaw-6679	494	13	the	the	DET
taxlaw-6679	494	14	tax	tax	NOUN
taxlaw-6679	494	15	cuts	cut	NOUN
taxlaw-6679	494	16	&	&	CCONJ
taxlaw-6679	494	17	jobs	job	NOUN
taxlaw-6679	494	18	act	act	VERB
taxlaw-6679	494	19	83	83	NUM
taxlaw-6679	494	20	some	some	DET
taxlaw-6679	494	21	type	type	NOUN
taxlaw-6679	494	22	of	of	ADP
taxlaw-6679	494	23	adjustment	adjustment	NOUN
taxlaw-6679	494	24	for	for	ADP
taxlaw-6679	494	25	family	family	NOUN
taxlaw-6679	494	26	size	size	NOUN
taxlaw-6679	494	27	to	to	ADP
taxlaw-6679	494	28	the	the	DET
taxlaw-6679	494	29	state	state	NOUN
taxlaw-6679	494	30	income	income	NOUN
taxlaw-6679	494	31	tax,133	tax,133	PROPN
taxlaw-6679	494	32	while	while	SCONJ
taxlaw-6679	494	33	three	three	NUM
taxlaw-6679	494	34	of	of	ADP
taxlaw-6679	494	35	the	the	DET
taxlaw-6679	494	36	four	four	NUM
taxlaw-6679	494	37	decoupled	decouple	VERB
taxlaw-6679	494	38	from	from	ADP
taxlaw-6679	494	39	the	the	DET
taxlaw-6679	494	40	section	section	NOUN
taxlaw-6679	494	41	199a	199a	NOUN
taxlaw-6679	494	42	deduction.134	deduction.134	PROPN
taxlaw-6679	494	43	three	three	NUM
taxlaw-6679	494	44	of	of	ADP
taxlaw-6679	494	45	the	the	DET
taxlaw-6679	494	46	four	four	NUM
taxlaw-6679	494	47	states	state	NOUN
taxlaw-6679	494	48	also	also	ADV
taxlaw-6679	494	49	used	use	VERB
taxlaw-6679	494	50	modest	modest	ADJ
taxlaw-6679	494	51	rate	rate	NOUN
taxlaw-6679	494	52	cuts	cut	NOUN
taxlaw-6679	494	53	to	to	PART
taxlaw-6679	494	54	help	help	VERB
taxlaw-6679	494	55	achieve	achieve	VERB
taxlaw-6679	494	56	revenue	revenue	NOUN
taxlaw-6679	494	57	neutrality.135	neutrality.135	ADP
taxlaw-6679	494	58	one	one	NUM
taxlaw-6679	494	59	state	state	NOUN
taxlaw-6679	494	60	,	,	PUNCT
taxlaw-6679	494	61	vermont	vermont	PROPN
taxlaw-6679	494	62	,	,	PUNCT
taxlaw-6679	494	63	essentially	essentially	ADV
taxlaw-6679	494	64	created	create	VERB
taxlaw-6679	494	65	a	a	DET
taxlaw-6679	494	66	state	state	NOUN
taxlaw-6679	494	67	income	income	NOUN
taxlaw-6679	494	68	tax	tax	NOUN
taxlaw-6679	494	69	system	system	NOUN
taxlaw-6679	494	70	that	that	PRON
taxlaw-6679	494	71	mirrored	mirror	VERB
taxlaw-6679	494	72	federal	federal	ADJ
taxlaw-6679	494	73	law	law	NOUN
taxlaw-6679	494	74	prior	prior	ADV
taxlaw-6679	494	75	to	to	ADP
taxlaw-6679	494	76	the	the	DET
taxlaw-6679	494	77	tcja	tcja	NOUN
taxlaw-6679	494	78	in	in	ADP
taxlaw-6679	494	79	order	order	NOUN
taxlaw-6679	494	80	to	to	PART
taxlaw-6679	494	81	preserve	preserve	VERB
taxlaw-6679	494	82	the	the	DET
taxlaw-6679	494	83	status	status	NOUN
taxlaw-6679	494	84	quo.136	quo.136	NOUN
taxlaw-6679	494	85	while	while	SCONJ
taxlaw-6679	494	86	these	these	DET
taxlaw-6679	494	87	findings	finding	NOUN
taxlaw-6679	494	88	are	be	AUX
taxlaw-6679	494	89	positive	positive	ADJ
taxlaw-6679	494	90	,	,	PUNCT
taxlaw-6679	494	91	in	in	SCONJ
taxlaw-6679	494	92	that	that	SCONJ
taxlaw-6679	494	93	they	they	PRON
taxlaw-6679	494	94	suggest	suggest	VERB
taxlaw-6679	494	95	that	that	SCONJ
taxlaw-6679	494	96	state	state	NOUN
taxlaw-6679	494	97	lawmakers	lawmaker	NOUN
taxlaw-6679	494	98	remained	remain	VERB
taxlaw-6679	494	99	actively	actively	ADV
taxlaw-6679	494	100	engaged	engage	VERB
taxlaw-6679	494	101	in	in	ADP
taxlaw-6679	494	102	tax	tax	NOUN
taxlaw-6679	494	103	policy	policy	NOUN
taxlaw-6679	494	104	decision	decision	NOUN
taxlaw-6679	494	105	-	-	PUNCT
taxlaw-6679	494	106	making	making	NOUN
taxlaw-6679	494	107	and	and	CCONJ
taxlaw-6679	494	108	did	do	AUX
taxlaw-6679	494	109	not	not	PART
taxlaw-6679	494	110	allow	allow	VERB
taxlaw-6679	494	111	federal	federal	ADJ
taxlaw-6679	494	112	changes	change	NOUN
taxlaw-6679	494	113	to	to	PART
taxlaw-6679	494	114	dictate	dictate	VERB
taxlaw-6679	494	115	state	state	NOUN
taxlaw-6679	494	116	results	result	NOUN
taxlaw-6679	494	117	,	,	PUNCT
taxlaw-6679	494	118	it	it	PRON
taxlaw-6679	494	119	is	be	AUX
taxlaw-6679	494	120	worth	worth	ADJ
taxlaw-6679	494	121	looking	look	VERB
taxlaw-6679	494	122	at	at	ADP
taxlaw-6679	494	123	each	each	DET
taxlaw-6679	494	124	change	change	NOUN
taxlaw-6679	494	125	in	in	ADP
taxlaw-6679	494	126	more	more	ADJ
taxlaw-6679	494	127	detail	detail	NOUN
taxlaw-6679	494	128	to	to	PART
taxlaw-6679	494	129	better	well	ADV
taxlaw-6679	494	130	determine	determine	VERB
taxlaw-6679	494	131	the	the	DET
taxlaw-6679	494	132	effects	effect	NOUN
taxlaw-6679	494	133	of	of	ADP
taxlaw-6679	494	134	conformity	conformity	NOUN
taxlaw-6679	494	135	on	on	ADP
taxlaw-6679	494	136	state	state	NOUN
taxlaw-6679	494	137	legislative	legislative	ADJ
taxlaw-6679	494	138	decision	decision	NOUN
taxlaw-6679	494	139	-	-	PUNCT
taxlaw-6679	494	140	making	making	NOUN
taxlaw-6679	494	141	.	.	PUNCT
taxlaw-6679	495	1	one	one	NUM
taxlaw-6679	495	2	clear	clear	ADJ
taxlaw-6679	495	3	finding	finding	NOUN
taxlaw-6679	495	4	from	from	ADP
taxlaw-6679	495	5	the	the	DET
taxlaw-6679	495	6	study	study	NOUN
taxlaw-6679	495	7	is	be	AUX
taxlaw-6679	495	8	that	that	SCONJ
taxlaw-6679	495	9	state	state	NOUN
taxlaw-6679	495	10	legislators	legislator	NOUN
taxlaw-6679	495	11	often	often	ADV
taxlaw-6679	495	12	did	do	AUX
taxlaw-6679	495	13	not	not	PART
taxlaw-6679	495	14	have	have	VERB
taxlaw-6679	495	15	the	the	DET
taxlaw-6679	495	16	type	type	NOUN
taxlaw-6679	495	17	of	of	ADP
taxlaw-6679	495	18	detailed	detailed	ADJ
taxlaw-6679	495	19	information	information	NOUN
taxlaw-6679	495	20	one	one	PRON
taxlaw-6679	495	21	would	would	AUX
taxlaw-6679	495	22	hope	hope	VERB
taxlaw-6679	495	23	would	would	AUX
taxlaw-6679	495	24	guide	guide	VERB
taxlaw-6679	495	25	tax	tax	NOUN
taxlaw-6679	495	26	policy	policy	NOUN
taxlaw-6679	495	27	decisions	decision	NOUN
taxlaw-6679	495	28	.	.	PUNCT
taxlaw-6679	496	1	despite	despite	SCONJ
taxlaw-6679	496	2	the	the	DET
taxlaw-6679	496	3	clear	clear	ADJ
taxlaw-6679	496	4	distributional	distributional	ADJ
taxlaw-6679	496	5	impacts	impact	NOUN
taxlaw-6679	496	6	of	of	ADP
taxlaw-6679	496	7	the	the	DET
taxlaw-6679	496	8	tcja	tcja	NOUN
taxlaw-6679	496	9	,	,	PUNCT
taxlaw-6679	496	10	few	few	ADJ
taxlaw-6679	496	11	states	state	NOUN
taxlaw-6679	496	12	had	have	VERB
taxlaw-6679	496	13	robust	robust	ADJ
taxlaw-6679	496	14	estimates	estimate	NOUN
taxlaw-6679	496	15	of	of	ADP
taxlaw-6679	496	16	those	those	DET
taxlaw-6679	496	17	impacts	impact	NOUN
taxlaw-6679	496	18	in	in	ADP
taxlaw-6679	496	19	the	the	DET
taxlaw-6679	496	20	legislative	legislative	ADJ
taxlaw-6679	496	21	record	record	NOUN
taxlaw-6679	496	22	,	,	PUNCT
taxlaw-6679	496	23	nor	nor	CCONJ
taxlaw-6679	496	24	did	do	AUX
taxlaw-6679	496	25	the	the	DET
taxlaw-6679	496	26	distributional	distributional	ADJ
taxlaw-6679	496	27	impacts	impact	NOUN
taxlaw-6679	496	28	receive	receive	VERB
taxlaw-6679	496	29	much	much	ADJ
taxlaw-6679	496	30	media	medium	NOUN
taxlaw-6679	496	31	attention	attention	NOUN
taxlaw-6679	496	32	.	.	PUNCT
taxlaw-6679	497	1	in	in	ADP
taxlaw-6679	497	2	minnesota	minnesota	PROPN
taxlaw-6679	497	3	,	,	PUNCT
taxlaw-6679	497	4	for	for	ADP
taxlaw-6679	497	5	example	example	NOUN
taxlaw-6679	497	6	,	,	PUNCT
taxlaw-6679	497	7	the	the	DET
taxlaw-6679	497	8	department	department	NOUN
taxlaw-6679	497	9	of	of	ADP
taxlaw-6679	497	10	revenue	revenue	NOUN
taxlaw-6679	497	11	and	and	CCONJ
taxlaw-6679	497	12	the	the	DET
taxlaw-6679	497	13	house	house	PROPN
taxlaw-6679	497	14	research	research	PROPN
taxlaw-6679	497	15	department	department	PROPN
taxlaw-6679	497	16	provided	provide	VERB
taxlaw-6679	497	17	good	good	ADJ
taxlaw-6679	497	18	overviews	overview	NOUN
taxlaw-6679	497	19	of	of	ADP
taxlaw-6679	497	20	the	the	DET
taxlaw-6679	497	21	issues	issue	NOUN
taxlaw-6679	497	22	involved	involve	VERB
taxlaw-6679	497	23	in	in	ADP
taxlaw-6679	497	24	conformity,137	conformity,137	PROPN
taxlaw-6679	497	25	but	but	CCONJ
taxlaw-6679	497	26	there	there	PRON
taxlaw-6679	497	27	were	be	VERB
taxlaw-6679	497	28	no	no	DET
taxlaw-6679	497	29	official	official	ADJ
taxlaw-6679	497	30	estimates	estimate	NOUN
taxlaw-6679	497	31	of	of	ADP
taxlaw-6679	497	32	the	the	DET
taxlaw-6679	497	33	distributional	distributional	ADJ
taxlaw-6679	497	34	effects	effect	NOUN
taxlaw-6679	497	35	of	of	ADP
taxlaw-6679	497	36	either	either	CCONJ
taxlaw-6679	497	37	fully	fully	ADV
taxlaw-6679	497	38	conforming	conform	VERB
taxlaw-6679	497	39	to	to	ADP
taxlaw-6679	497	40	the	the	DET
taxlaw-6679	497	41	tcja	tcja	NOUN
taxlaw-6679	497	42	or	or	CCONJ
taxlaw-6679	497	43	for	for	ADP
taxlaw-6679	497	44	the	the	DET
taxlaw-6679	497	45	ultimately	ultimately	ADV
taxlaw-6679	497	46	passed	pass	VERB
taxlaw-6679	497	47	legislation	legislation	NOUN
taxlaw-6679	497	48	that	that	PRON
taxlaw-6679	497	49	decoupled	decouple	VERB
taxlaw-6679	497	50	from	from	ADP
taxlaw-6679	497	51	various	various	ADJ
taxlaw-6679	497	52	provisions	provision	NOUN
taxlaw-6679	497	53	in	in	ADP
taxlaw-6679	497	54	the	the	DET
taxlaw-6679	497	55	tcja	tcja	NOUN
taxlaw-6679	497	56	.	.	PUNCT
taxlaw-6679	498	1	the	the	DET
taxlaw-6679	498	2	most	most	ADV
taxlaw-6679	498	3	significant	significant	ADJ
taxlaw-6679	498	4	estimate	estimate	NOUN
taxlaw-6679	498	5	of	of	ADP
taxlaw-6679	498	6	distributional	distributional	ADJ
taxlaw-6679	498	7	impact	impact	NOUN
taxlaw-6679	498	8	from	from	ADP
taxlaw-6679	498	9	an	an	DET
taxlaw-6679	498	10	official	official	ADJ
taxlaw-6679	498	11	source	source	NOUN
taxlaw-6679	498	12	was	be	AUX
taxlaw-6679	498	13	a	a	DET
taxlaw-6679	498	14	simple	simple	ADJ
taxlaw-6679	498	15	statement	statement	NOUN
taxlaw-6679	498	16	by	by	ADP
taxlaw-6679	498	17	the	the	DET
taxlaw-6679	498	18	minnesota	minnesota	PROPN
taxlaw-6679	498	19	department	department	PROPN
taxlaw-6679	498	20	of	of	ADP
taxlaw-6679	498	21	revenue	revenue	NOUN
taxlaw-6679	498	22	that	that	SCONJ
taxlaw-6679	498	23	“	"	PUNCT
taxlaw-6679	498	24	[	[	X
taxlaw-6679	498	25	o]ver	o]ver	NOUN
taxlaw-6679	498	26	200,000	200,000	NUM
taxlaw-6679	498	27	returns	return	NOUN
taxlaw-6679	498	28	would	would	AUX
taxlaw-6679	498	29	receive	receive	VERB
taxlaw-6679	498	30	tax	tax	NOUN
taxlaw-6679	498	31	relief	relief	NOUN
taxlaw-6679	498	32	in	in	ADP
taxlaw-6679	498	33	2019	2019	NUM
taxlaw-6679	498	34	”	"	PUNCT
taxlaw-6679	498	35	under	under	ADP
taxlaw-6679	498	36	the	the	DET
taxlaw-6679	498	37	proposed	propose	VERB
taxlaw-6679	498	38	conformity	conformity	NOUN
taxlaw-6679	498	39	legislation.138	legislation.138	VERB
taxlaw-6679	498	40	the	the	DET
taxlaw-6679	498	41	statement	statement	NOUN
taxlaw-6679	498	42	did	do	AUX
taxlaw-6679	498	43	not	not	PART
taxlaw-6679	498	44	,	,	PUNCT
taxlaw-6679	498	45	however	however	ADV
taxlaw-6679	498	46	,	,	PUNCT
taxlaw-6679	498	47	specify	specify	VERB
taxlaw-6679	498	48	which	which	DET
taxlaw-6679	498	49	returns	return	NOUN
taxlaw-6679	498	50	would	would	AUX
taxlaw-6679	498	51	receive	receive	VERB
taxlaw-6679	498	52	such	such	ADJ
taxlaw-6679	498	53	relief.139	relief.139	ADJ
taxlaw-6679	498	54	133	133	NUM
taxlaw-6679	498	55	h.b	h.b	NOUN
taxlaw-6679	498	56	.	.	PROPN
taxlaw-6679	498	57	675	675	NUM
taxlaw-6679	498	58	,	,	PUNCT
taxlaw-6679	498	59	64th	64th	ADJ
taxlaw-6679	498	60	leg	leg	NOUN
taxlaw-6679	498	61	.	.	PUNCT
taxlaw-6679	498	62	,	,	PUNCT
taxlaw-6679	498	63	2d	2d	PROPN
taxlaw-6679	498	64	reg	reg	NOUN
taxlaw-6679	498	65	.	.	PUNCT
taxlaw-6679	499	1	sess	sess	PROPN
taxlaw-6679	499	2	.	.	PUNCT
taxlaw-6679	500	1	(	(	PUNCT
taxlaw-6679	500	2	idaho	idaho	PROPN
taxlaw-6679	500	3	2018	2018	NUM
taxlaw-6679	500	4	)	)	PUNCT
taxlaw-6679	500	5	;	;	PUNCT
taxlaw-6679	500	6	h.f	h.f	PROPN
taxlaw-6679	500	7	.	.	PROPN
taxlaw-6679	500	8	5	5	NUM
taxlaw-6679	500	9	,	,	PUNCT
taxlaw-6679	500	10	91st	91st	ADJ
taxlaw-6679	500	11	leg	leg	NOUN
taxlaw-6679	500	12	.	.	PUNCT
taxlaw-6679	500	13	,	,	PUNCT
taxlaw-6679	500	14	1st	1st	PROPN
taxlaw-6679	500	15	spec	spec	NOUN
taxlaw-6679	500	16	.	.	PUNCT
taxlaw-6679	501	1	sess	sess	PROPN
taxlaw-6679	501	2	.	.	PUNCT
taxlaw-6679	502	1	(	(	PUNCT
taxlaw-6679	502	2	minn	minn	PROPN
taxlaw-6679	502	3	.	.	PROPN
taxlaw-6679	502	4	2019	2019	NUM
taxlaw-6679	502	5	)	)	PUNCT
taxlaw-6679	502	6	;	;	PUNCT
taxlaw-6679	503	1	h.	h.	PROPN
taxlaw-6679	503	2	5341	5341	NUM
taxlaw-6679	503	3	,	,	PUNCT
taxlaw-6679	503	4	122nd	122nd	PROPN
taxlaw-6679	503	5	gen	gen	PROPN
taxlaw-6679	503	6	.	.	PROPN
taxlaw-6679	503	7	assemb	assemb	PROPN
taxlaw-6679	503	8	.	.	PUNCT
taxlaw-6679	503	9	,	,	PUNCT
taxlaw-6679	503	10	2nd	2nd	ADJ
taxlaw-6679	503	11	reg	reg	NOUN
taxlaw-6679	503	12	.	.	PUNCT
taxlaw-6679	504	1	sess	sess	PROPN
taxlaw-6679	504	2	.	.	PUNCT
taxlaw-6679	505	1	(	(	PUNCT
taxlaw-6679	505	2	s.c	s.c	PROPN
taxlaw-6679	505	3	.	.	PROPN
taxlaw-6679	505	4	2018	2018	NUM
taxlaw-6679	505	5	)	)	PUNCT
taxlaw-6679	505	6	;	;	PUNCT
taxlaw-6679	505	7	h.	h.	PROPN
taxlaw-6679	505	8	16	16	NUM
taxlaw-6679	505	9	,	,	PUNCT
taxlaw-6679	505	10	1st	1st	ADJ
taxlaw-6679	505	11	spec	spec	NOUN
taxlaw-6679	505	12	.	.	PUNCT
taxlaw-6679	506	1	sess	sess	PROPN
taxlaw-6679	506	2	.	.	PUNCT
taxlaw-6679	507	1	(	(	PUNCT
taxlaw-6679	507	2	vt	vt	PROPN
taxlaw-6679	507	3	.	.	PROPN
taxlaw-6679	507	4	2018	2018	NUM
taxlaw-6679	507	5	)	)	PUNCT
taxlaw-6679	507	6	.	.	PUNCT
taxlaw-6679	508	1	134	134	NUM
taxlaw-6679	508	2	h.f	h.f	PROPN
taxlaw-6679	508	3	.	.	PROPN
taxlaw-6679	508	4	5	5	NUM
taxlaw-6679	508	5	,	,	PUNCT
taxlaw-6679	508	6	91st	91st	ADJ
taxlaw-6679	508	7	leg	leg	NOUN
taxlaw-6679	508	8	.	.	PUNCT
taxlaw-6679	508	9	,	,	PUNCT
taxlaw-6679	508	10	1st	1st	PROPN
taxlaw-6679	508	11	spec	spec	NOUN
taxlaw-6679	508	12	.	.	PUNCT
taxlaw-6679	509	1	sess	sess	PROPN
taxlaw-6679	509	2	.	.	PUNCT
taxlaw-6679	510	1	(	(	PUNCT
taxlaw-6679	510	2	minn	minn	PROPN
taxlaw-6679	510	3	.	.	PROPN
taxlaw-6679	510	4	2019	2019	NUM
taxlaw-6679	510	5	)	)	PUNCT
taxlaw-6679	510	6	;	;	PUNCT
taxlaw-6679	511	1	h.	h.	PROPN
taxlaw-6679	511	2	5341	5341	NUM
taxlaw-6679	511	3	,	,	PUNCT
taxlaw-6679	511	4	122nd	122nd	PROPN
taxlaw-6679	511	5	gen	gen	PROPN
taxlaw-6679	511	6	.	.	PROPN
taxlaw-6679	511	7	assemb	assemb	PROPN
taxlaw-6679	511	8	.	.	PUNCT
taxlaw-6679	511	9	,	,	PUNCT
taxlaw-6679	511	10	2nd	2nd	ADJ
taxlaw-6679	511	11	reg	reg	NOUN
taxlaw-6679	511	12	.	.	PUNCT
taxlaw-6679	512	1	sess	sess	PROPN
taxlaw-6679	512	2	.	.	PUNCT
taxlaw-6679	513	1	(	(	PUNCT
taxlaw-6679	513	2	s.c	s.c	PROPN
taxlaw-6679	513	3	.	.	PROPN
taxlaw-6679	513	4	2018	2018	NUM
taxlaw-6679	513	5	)	)	PUNCT
taxlaw-6679	513	6	;	;	PUNCT
taxlaw-6679	513	7	h.	h.	PROPN
taxlaw-6679	513	8	16	16	NUM
taxlaw-6679	513	9	,	,	PUNCT
taxlaw-6679	513	10	1st	1st	ADJ
taxlaw-6679	513	11	spec	spec	NOUN
taxlaw-6679	513	12	.	.	PUNCT
taxlaw-6679	514	1	sess	sess	PROPN
taxlaw-6679	514	2	.	.	PUNCT
taxlaw-6679	515	1	(	(	PUNCT
taxlaw-6679	515	2	vt	vt	PROPN
taxlaw-6679	515	3	.	.	PROPN
taxlaw-6679	515	4	2018	2018	NUM
taxlaw-6679	515	5	)	)	PUNCT
taxlaw-6679	515	6	.	.	PUNCT
taxlaw-6679	516	1	135	135	NUM
taxlaw-6679	516	2	h.b	h.b	PROPN
taxlaw-6679	516	3	.	.	PROPN
taxlaw-6679	516	4	675	675	NUM
taxlaw-6679	516	5	,	,	PUNCT
taxlaw-6679	516	6	64th	64th	ADJ
taxlaw-6679	516	7	leg	leg	NOUN
taxlaw-6679	516	8	.	.	PUNCT
taxlaw-6679	516	9	,	,	PUNCT
taxlaw-6679	516	10	2d	2d	PROPN
taxlaw-6679	516	11	reg	reg	NOUN
taxlaw-6679	516	12	.	.	PUNCT
taxlaw-6679	517	1	sess	sess	PROPN
taxlaw-6679	517	2	.	.	PUNCT
taxlaw-6679	518	1	(	(	PUNCT
taxlaw-6679	518	2	idaho	idaho	PROPN
taxlaw-6679	518	3	2018	2018	NUM
taxlaw-6679	518	4	)	)	PUNCT
taxlaw-6679	518	5	;	;	PUNCT
taxlaw-6679	518	6	h.f	h.f	PROPN
taxlaw-6679	518	7	.	.	PROPN
taxlaw-6679	518	8	5	5	NUM
taxlaw-6679	518	9	,	,	PUNCT
taxlaw-6679	518	10	91st	91st	ADJ
taxlaw-6679	518	11	leg	leg	NOUN
taxlaw-6679	518	12	.	.	PUNCT
taxlaw-6679	518	13	,	,	PUNCT
taxlaw-6679	518	14	1st	1st	PROPN
taxlaw-6679	518	15	spec	spec	NOUN
taxlaw-6679	518	16	.	.	PUNCT
taxlaw-6679	519	1	sess	sess	PROPN
taxlaw-6679	519	2	.	.	PUNCT
taxlaw-6679	520	1	(	(	PUNCT
taxlaw-6679	520	2	minn	minn	PROPN
taxlaw-6679	520	3	.	.	PROPN
taxlaw-6679	520	4	2019	2019	NUM
taxlaw-6679	520	5	)	)	PUNCT
taxlaw-6679	520	6	;	;	PUNCT
taxlaw-6679	520	7	h.	h.	PROPN
taxlaw-6679	520	8	16	16	NUM
taxlaw-6679	520	9	,	,	PUNCT
taxlaw-6679	520	10	1st	1st	ADJ
taxlaw-6679	520	11	spec	spec	NOUN
taxlaw-6679	520	12	.	.	PUNCT
taxlaw-6679	521	1	sess	sess	PROPN
taxlaw-6679	521	2	.	.	PUNCT
taxlaw-6679	522	1	(	(	PUNCT
taxlaw-6679	522	2	vt	vt	PROPN
taxlaw-6679	522	3	.	.	PROPN
taxlaw-6679	522	4	2018	2018	NUM
taxlaw-6679	522	5	)	)	PUNCT
taxlaw-6679	522	6	.	.	PUNCT
taxlaw-6679	523	1	136	136	NUM
taxlaw-6679	523	2	vermont	vermont	NOUN
taxlaw-6679	523	3	enacted	enact	VERB
taxlaw-6679	523	4	a	a	DET
taxlaw-6679	523	5	state	state	NOUN
taxlaw-6679	523	6	-	-	PUNCT
taxlaw-6679	523	7	specific	specific	ADJ
taxlaw-6679	523	8	personal	personal	ADJ
taxlaw-6679	523	9	exemption	exemption	NOUN
taxlaw-6679	523	10	and	and	CCONJ
taxlaw-6679	523	11	standard	standard	ADJ
taxlaw-6679	523	12	deduction	deduction	NOUN
taxlaw-6679	523	13	in	in	ADP
taxlaw-6679	523	14	dollar	dollar	NOUN
taxlaw-6679	523	15	amounts	amount	VERB
taxlaw-6679	523	16	similar	similar	ADJ
taxlaw-6679	523	17	to	to	ADP
taxlaw-6679	523	18	pre	pre	ADJ
taxlaw-6679	523	19	-	-	ADJ
taxlaw-6679	523	20	tcja	tcja	ADJ
taxlaw-6679	523	21	federal	federal	ADJ
taxlaw-6679	523	22	levels	level	NOUN
taxlaw-6679	523	23	.	.	PUNCT
taxlaw-6679	524	1	h.	h.	PROPN
taxlaw-6679	524	2	16	16	NUM
taxlaw-6679	524	3	,	,	PUNCT
taxlaw-6679	524	4	1st	1st	ADJ
taxlaw-6679	524	5	spec	spec	NOUN
taxlaw-6679	524	6	.	.	PUNCT
taxlaw-6679	525	1	sess	sess	PROPN
taxlaw-6679	525	2	.	.	PUNCT
taxlaw-6679	526	1	(	(	PUNCT
taxlaw-6679	526	2	vt	vt	PROPN
taxlaw-6679	526	3	.	.	PROPN
taxlaw-6679	526	4	2018	2018	NUM
taxlaw-6679	526	5	)	)	PUNCT
taxlaw-6679	526	6	.	.	PUNCT
taxlaw-6679	527	1	the	the	DET
taxlaw-6679	527	2	bill	bill	NOUN
taxlaw-6679	527	3	became	become	VERB
taxlaw-6679	527	4	law	law	NOUN
taxlaw-6679	527	5	without	without	ADP
taxlaw-6679	527	6	the	the	DET
taxlaw-6679	527	7	governor	governor	NOUN
taxlaw-6679	527	8	’s	’s	PART
taxlaw-6679	527	9	signature	signature	NOUN
taxlaw-6679	527	10	,	,	PUNCT
taxlaw-6679	527	11	apparently	apparently	ADV
taxlaw-6679	527	12	due	due	ADP
taxlaw-6679	527	13	to	to	ADP
taxlaw-6679	527	14	objections	objection	NOUN
taxlaw-6679	527	15	to	to	ADP
taxlaw-6679	527	16	other	other	ADJ
taxlaw-6679	527	17	parts	part	NOUN
taxlaw-6679	527	18	of	of	ADP
taxlaw-6679	527	19	the	the	DET
taxlaw-6679	527	20	tax	tax	NOUN
taxlaw-6679	527	21	bill	bill	NOUN
taxlaw-6679	527	22	.	.	PUNCT
taxlaw-6679	528	1	see	see	VERB
taxlaw-6679	528	2	,	,	PUNCT
taxlaw-6679	528	3	e.g.	e.g.	ADV
taxlaw-6679	528	4	,	,	PUNCT
taxlaw-6679	528	5	april	april	PROPN
taxlaw-6679	528	6	mccollum	mccollum	PROPN
taxlaw-6679	528	7	,	,	PUNCT
taxlaw-6679	528	8	vt	vt	PROPN
taxlaw-6679	528	9	budget	budget	NOUN
taxlaw-6679	528	10	fight	fight	NOUN
taxlaw-6679	528	11	ends	end	VERB
taxlaw-6679	528	12	as	as	SCONJ
taxlaw-6679	528	13	scott	scott	PROPN
taxlaw-6679	528	14	allows	allow	VERB
taxlaw-6679	528	15	tax	tax	NOUN
taxlaw-6679	528	16	increase	increase	NOUN
taxlaw-6679	528	17	to	to	PART
taxlaw-6679	528	18	become	become	VERB
taxlaw-6679	528	19	law	law	NOUN
taxlaw-6679	528	20	,	,	PUNCT
taxlaw-6679	528	21	burlington	burlington	PROPN
taxlaw-6679	528	22	free	free	PROPN
taxlaw-6679	528	23	press	press	PROPN
taxlaw-6679	528	24	(	(	PUNCT
taxlaw-6679	528	25	jun	jun	PROPN
taxlaw-6679	528	26	.	.	PROPN
taxlaw-6679	528	27	26	26	NUM
taxlaw-6679	528	28	,	,	PUNCT
taxlaw-6679	528	29	2018	2018	NUM
taxlaw-6679	528	30	)	)	PUNCT
taxlaw-6679	528	31	,	,	PUNCT
taxlaw-6679	528	32	https://www.burlingtonfreepress.com/story/news/politics/government/2018/06/26/phil-scott-allows-budgettax-become-law-ending-vermont-budget-standoff/733879002/.	https://www.burlingtonfreepress.com/story/news/politics/government/2018/06/26/phil-scott-allows-budgettax-become-law-ending-vermont-budget-standoff/733879002/.	PROPN
taxlaw-6679	528	33	137	137	NUM
taxlaw-6679	528	34	see	see	NOUN
taxlaw-6679	528	35	,	,	PUNCT
taxlaw-6679	528	36	e.g.	e.g.	ADV
taxlaw-6679	528	37	,	,	PUNCT
taxlaw-6679	528	38	minn	minn	PROPN
taxlaw-6679	528	39	.	.	PUNCT
taxlaw-6679	529	1	dep’t	dep’t	NOUN
taxlaw-6679	529	2	revenue	revenue	NOUN
taxlaw-6679	529	3	,	,	PUNCT
taxlaw-6679	529	4	budget	budget	NOUN
taxlaw-6679	529	5	for	for	ADP
taxlaw-6679	529	6	one	one	NUM
taxlaw-6679	529	7	minnesota	minnesota	NOUN
taxlaw-6679	529	8	,	,	PUNCT
taxlaw-6679	529	9	march	march	PROPN
taxlaw-6679	529	10	11	11	NUM
taxlaw-6679	529	11	,	,	PUNCT
taxlaw-6679	529	12	2019	2019	NUM
taxlaw-6679	529	13	presentation	presentation	NOUN
taxlaw-6679	529	14	to	to	ADP
taxlaw-6679	529	15	house	house	NOUN
taxlaw-6679	529	16	taxes	taxis	NOUN
taxlaw-6679	529	17	committee	committee	PROPN
taxlaw-6679	529	18	12	12	NUM
taxlaw-6679	529	19	(	(	PUNCT
taxlaw-6679	529	20	march	march	PROPN
taxlaw-6679	529	21	11	11	NUM
taxlaw-6679	529	22	,	,	PUNCT
taxlaw-6679	529	23	2019	2019	NUM
taxlaw-6679	529	24	)	)	PUNCT
taxlaw-6679	529	25	(	(	PUNCT
taxlaw-6679	529	26	explaining	explain	VERB
taxlaw-6679	529	27	that	that	SCONJ
taxlaw-6679	529	28	moving	move	VERB
taxlaw-6679	529	29	to	to	PART
taxlaw-6679	529	30	agi	agi	VERB
taxlaw-6679	529	31	“	"	PUNCT
taxlaw-6679	529	32	gives	give	VERB
taxlaw-6679	529	33	minnesota	minnesota	PRON
taxlaw-6679	529	34	the	the	DET
taxlaw-6679	529	35	ability	ability	NOUN
taxlaw-6679	529	36	to	to	PART
taxlaw-6679	529	37	determine	determine	VERB
taxlaw-6679	529	38	how	how	SCONJ
taxlaw-6679	529	39	itemized	itemized	ADJ
taxlaw-6679	529	40	and	and	CCONJ
taxlaw-6679	529	41	standard	standard	ADJ
taxlaw-6679	529	42	deductions	deduction	NOUN
taxlaw-6679	529	43	meet	meet	VERB
taxlaw-6679	529	44	minnesota	minnesota	PROPN
taxlaw-6679	529	45	’s	’s	PART
taxlaw-6679	529	46	needs	need	NOUN
taxlaw-6679	529	47	”	"	PUNCT
taxlaw-6679	529	48	)	)	PUNCT
taxlaw-6679	529	49	;	;	PUNCT
taxlaw-6679	530	1	minn	minn	PROPN
taxlaw-6679	530	2	.	.	PUNCT
taxlaw-6679	530	3	house	house	PROPN
taxlaw-6679	530	4	res	re	NOUN
taxlaw-6679	530	5	.	.	PROPN
taxlaw-6679	530	6	,	,	PUNCT
taxlaw-6679	530	7	a	a	DET
taxlaw-6679	530	8	presentation	presentation	NOUN
taxlaw-6679	530	9	to	to	ADP
taxlaw-6679	530	10	the	the	DET
taxlaw-6679	530	11	house	house	NOUN
taxlaw-6679	530	12	taxes	taxis	NOUN
taxlaw-6679	530	13	committee	committee	PROPN
taxlaw-6679	530	14	on	on	ADP
taxlaw-6679	530	15	federal	federal	ADJ
taxlaw-6679	530	16	tax	tax	NOUN
taxlaw-6679	530	17	conformity	conformity	NOUN
taxlaw-6679	530	18	18	18	NUM
taxlaw-6679	530	19	(	(	PUNCT
taxlaw-6679	530	20	jan	jan	PROPN
taxlaw-6679	530	21	.	.	PROPN
taxlaw-6679	530	22	22	22	NUM
taxlaw-6679	530	23	,	,	PUNCT
taxlaw-6679	530	24	2019	2019	NUM
taxlaw-6679	530	25	)	)	PUNCT
taxlaw-6679	530	26	(	(	PUNCT
taxlaw-6679	530	27	providing	provide	VERB
taxlaw-6679	530	28	,	,	PUNCT
taxlaw-6679	530	29	among	among	ADP
taxlaw-6679	530	30	other	other	ADJ
taxlaw-6679	530	31	things	thing	NOUN
taxlaw-6679	530	32	,	,	PUNCT
taxlaw-6679	530	33	a	a	DET
taxlaw-6679	530	34	detailed	detailed	ADJ
taxlaw-6679	530	35	chart	chart	NOUN
taxlaw-6679	530	36	of	of	ADP
taxlaw-6679	530	37	the	the	DET
taxlaw-6679	530	38	pros	pro	NOUN
taxlaw-6679	530	39	and	and	CCONJ
taxlaw-6679	530	40	cons	con	NOUN
taxlaw-6679	530	41	of	of	ADP
taxlaw-6679	530	42	retaining	retain	VERB
taxlaw-6679	530	43	federal	federal	ADJ
taxlaw-6679	530	44	taxable	taxable	ADJ
taxlaw-6679	530	45	income	income	NOUN
taxlaw-6679	530	46	as	as	ADP
taxlaw-6679	530	47	the	the	DET
taxlaw-6679	530	48	starting	starting	NOUN
taxlaw-6679	530	49	point	point	NOUN
taxlaw-6679	530	50	for	for	ADP
taxlaw-6679	530	51	minnesota	minnesota	PROPN
taxlaw-6679	530	52	income	income	NOUN
taxlaw-6679	530	53	tax	tax	NOUN
taxlaw-6679	530	54	liability	liability	NOUN
taxlaw-6679	530	55	)	)	PUNCT
taxlaw-6679	530	56	;	;	PUNCT
taxlaw-6679	531	1	minn	minn	PROPN
taxlaw-6679	531	2	.	.	PUNCT
taxlaw-6679	531	3	house	house	PROPN
taxlaw-6679	531	4	res	res	PROPN
taxlaw-6679	531	5	.	.	PROPN
taxlaw-6679	531	6	,	,	PUNCT
taxlaw-6679	531	7	background	background	NOUN
taxlaw-6679	531	8	briefing	briefing	NOUN
taxlaw-6679	531	9	on	on	ADP
taxlaw-6679	531	10	minnesota	minnesota	PROPN
taxlaw-6679	531	11	taxes	taxis	NOUN
taxlaw-6679	531	12	15	15	NUM
taxlaw-6679	531	13	-	-	SYM
taxlaw-6679	531	14	17	17	NUM
taxlaw-6679	531	15	(	(	PUNCT
taxlaw-6679	531	16	jan	jan	PROPN
taxlaw-6679	531	17	.	.	PROPN
taxlaw-6679	531	18	2019	2019	NUM
taxlaw-6679	531	19	)	)	PUNCT
taxlaw-6679	531	20	(	(	PUNCT
taxlaw-6679	531	21	outlining	outline	VERB
taxlaw-6679	531	22	the	the	DET
taxlaw-6679	531	23	many	many	ADJ
taxlaw-6679	531	24	choices	choice	NOUN
taxlaw-6679	531	25	legislators	legislator	NOUN
taxlaw-6679	531	26	must	must	AUX
taxlaw-6679	531	27	make	make	VERB
taxlaw-6679	531	28	with	with	ADP
taxlaw-6679	531	29	respect	respect	NOUN
taxlaw-6679	531	30	to	to	ADP
taxlaw-6679	531	31	tax	tax	NOUN
taxlaw-6679	531	32	conformity	conformity	NOUN
taxlaw-6679	531	33	)	)	PUNCT
taxlaw-6679	531	34	.	.	PUNCT
taxlaw-6679	532	1	138	138	NUM
taxlaw-6679	532	2	minn	minn	PROPN
taxlaw-6679	532	3	.	.	PUNCT
taxlaw-6679	533	1	dep’t	dep’t	NOUN
taxlaw-6679	533	2	revenue	revenue	NOUN
taxlaw-6679	533	3	,	,	PUNCT
taxlaw-6679	533	4	supra	supra	PROPN
taxlaw-6679	533	5	note	note	PROPN
taxlaw-6679	533	6	180	180	NUM
taxlaw-6679	533	7	,	,	PUNCT
taxlaw-6679	533	8	at	at	ADP
taxlaw-6679	533	9	14	14	NUM
taxlaw-6679	533	10	.	.	PUNCT
taxlaw-6679	534	1	see	see	VERB
taxlaw-6679	534	2	also	also	ADV
taxlaw-6679	534	3	minn	minn	PROPN
taxlaw-6679	534	4	.	.	PUNCT
taxlaw-6679	535	1	dep’t	dep’t	NOUN
taxlaw-6679	535	2	revenue	revenue	NOUN
taxlaw-6679	535	3	,	,	PUNCT
taxlaw-6679	535	4	federal	federal	ADJ
taxlaw-6679	535	5	update	update	NOUN
taxlaw-6679	535	6	:	:	PUNCT
taxlaw-6679	535	7	the	the	DET
taxlaw-6679	535	8	tax	tax	NOUN
taxlaw-6679	535	9	cuts	cut	NOUN
taxlaw-6679	535	10	and	and	CCONJ
taxlaw-6679	535	11	jobs	job	NOUN
taxlaw-6679	535	12	act	act	NOUN
taxlaw-6679	535	13	of	of	ADP
taxlaw-6679	535	14	2017	2017	NUM
taxlaw-6679	535	15	generally	generally	ADV
taxlaw-6679	535	16	effective	effective	ADJ
taxlaw-6679	535	17	beginning	begin	VERB
taxlaw-6679	535	18	tax	tax	NOUN
taxlaw-6679	535	19	year	year	NOUN
taxlaw-6679	535	20	2019	2019	NUM
taxlaw-6679	535	21	retroactive	retroactive	ADJ
taxlaw-6679	535	22	for	for	ADP
taxlaw-6679	535	23	select	select	ADJ
taxlaw-6679	535	24	provisions	provision	NOUN
taxlaw-6679	535	25	(	(	PUNCT
taxlaw-6679	535	26	dec	dec	PROPN
taxlaw-6679	535	27	.	.	PROPN
taxlaw-6679	535	28	18	18	NUM
taxlaw-6679	535	29	,	,	PUNCT
taxlaw-6679	535	30	2018	2018	NUM
taxlaw-6679	535	31	)	)	PUNCT
taxlaw-6679	535	32	(	(	PUNCT
taxlaw-6679	535	33	showing	show	VERB
taxlaw-6679	535	34	revenue	revenue	NOUN
taxlaw-6679	535	35	effects	effect	NOUN
taxlaw-6679	535	36	of	of	ADP
taxlaw-6679	535	37	conformity	conformity	NOUN
taxlaw-6679	535	38	,	,	PUNCT
taxlaw-6679	535	39	but	but	CCONJ
taxlaw-6679	535	40	not	not	PART
taxlaw-6679	535	41	distribution	distribution	NOUN
taxlaw-6679	535	42	of	of	ADP
taxlaw-6679	535	43	effects	effect	NOUN
taxlaw-6679	535	44	)	)	PUNCT
taxlaw-6679	535	45	.	.	PUNCT
taxlaw-6679	536	1	139	139	NUM
taxlaw-6679	536	2	see	see	VERB
taxlaw-6679	536	3	i	i	PRON
taxlaw-6679	536	4	d.	d.	PROPN
taxlaw-6679	537	1	[	[	X
taxlaw-6679	537	2	vol.11:1	vol.11:1	PROPN
taxlaw-6679	537	3	columbia	columbia	PROPN
taxlaw-6679	537	4	journal	journal	PROPN
taxlaw-6679	537	5	of	of	ADP
taxlaw-6679	537	6	tax	tax	NOUN
taxlaw-6679	537	7	law	law	NOUN
taxlaw-6679	537	8	84	84	NUM
taxlaw-6679	537	9	south	south	PROPN
taxlaw-6679	537	10	carolina	carolina	PROPN
taxlaw-6679	537	11	had	have	VERB
taxlaw-6679	537	12	perhaps	perhaps	ADV
taxlaw-6679	537	13	the	the	DET
taxlaw-6679	537	14	most	most	ADV
taxlaw-6679	537	15	robust	robust	ADJ
taxlaw-6679	537	16	analysis	analysis	NOUN
taxlaw-6679	537	17	of	of	ADP
taxlaw-6679	537	18	conformity	conformity	NOUN
taxlaw-6679	537	19	’s	’s	PART
taxlaw-6679	537	20	distributional	distributional	ADJ
taxlaw-6679	537	21	effects	effect	NOUN
taxlaw-6679	537	22	.	.	PUNCT
taxlaw-6679	538	1	the	the	DET
taxlaw-6679	538	2	south	south	PROPN
taxlaw-6679	538	3	carolina	carolina	PROPN
taxlaw-6679	538	4	revenue	revenue	PROPN
taxlaw-6679	538	5	and	and	CCONJ
taxlaw-6679	538	6	fiscal	fiscal	ADJ
taxlaw-6679	538	7	affairs	affair	NOUN
taxlaw-6679	538	8	office	office	NOUN
taxlaw-6679	538	9	provided	provide	VERB
taxlaw-6679	538	10	a	a	DET
taxlaw-6679	538	11	detailed	detailed	ADJ
taxlaw-6679	538	12	analysis	analysis	NOUN
taxlaw-6679	538	13	of	of	ADP
taxlaw-6679	538	14	exactly	exactly	ADV
taxlaw-6679	538	15	how	how	SCONJ
taxlaw-6679	538	16	conformity	conformity	NOUN
taxlaw-6679	538	17	would	would	AUX
taxlaw-6679	538	18	affect	affect	VERB
taxlaw-6679	538	19	south	south	PROPN
taxlaw-6679	538	20	carolina	carolina	PROPN
taxlaw-6679	538	21	taxpayers.140	taxpayers.140	PROPN
taxlaw-6679	538	22	overall	overall	ADV
taxlaw-6679	538	23	,	,	PUNCT
taxlaw-6679	538	24	the	the	DET
taxlaw-6679	538	25	office	office	NOUN
taxlaw-6679	538	26	found	find	VERB
taxlaw-6679	538	27	that	that	SCONJ
taxlaw-6679	538	28	conforming	conform	VERB
taxlaw-6679	538	29	to	to	ADP
taxlaw-6679	538	30	the	the	DET
taxlaw-6679	538	31	tcja	tcja	NOUN
taxlaw-6679	538	32	would	would	AUX
taxlaw-6679	538	33	increase	increase	VERB
taxlaw-6679	538	34	south	south	PROPN
taxlaw-6679	538	35	carolina	carolina	PROPN
taxlaw-6679	538	36	individual	individual	ADJ
taxlaw-6679	538	37	income	income	NOUN
taxlaw-6679	538	38	taxes	taxis	NOUN
taxlaw-6679	538	39	by	by	ADP
taxlaw-6679	538	40	$	$	SYM
taxlaw-6679	538	41	246	246	NUM
taxlaw-6679	538	42	million	million	NUM
taxlaw-6679	538	43	for	for	ADP
taxlaw-6679	538	44	the	the	DET
taxlaw-6679	538	45	201819	201819	NUM
taxlaw-6679	538	46	fiscal	fiscal	ADJ
taxlaw-6679	538	47	year	year	NOUN
taxlaw-6679	538	48	,	,	PUNCT
taxlaw-6679	538	49	but	but	CCONJ
taxlaw-6679	538	50	that	that	SCONJ
taxlaw-6679	538	51	the	the	DET
taxlaw-6679	538	52	section	section	NOUN
taxlaw-6679	538	53	199a	199a	NOUN
taxlaw-6679	538	54	pass	pass	VERB
taxlaw-6679	538	55	-	-	PUNCT
taxlaw-6679	538	56	through	through	ADP
taxlaw-6679	538	57	deduction	deduction	NOUN
taxlaw-6679	538	58	would	would	AUX
taxlaw-6679	538	59	decrease	decrease	VERB
taxlaw-6679	538	60	state	state	NOUN
taxlaw-6679	538	61	taxes	taxis	NOUN
taxlaw-6679	538	62	by	by	ADP
taxlaw-6679	538	63	$	$	SYM
taxlaw-6679	538	64	77	77	NUM
taxlaw-6679	538	65	million	million	NUM
taxlaw-6679	538	66	,	,	PUNCT
taxlaw-6679	538	67	for	for	ADP
taxlaw-6679	538	68	a	a	DET
taxlaw-6679	538	69	net	net	ADJ
taxlaw-6679	538	70	increase	increase	NOUN
taxlaw-6679	538	71	of	of	ADP
taxlaw-6679	538	72	$	$	SYM
taxlaw-6679	538	73	169	169	NUM
taxlaw-6679	538	74	million.141	million.141	NOUN
taxlaw-6679	538	75	the	the	DET
taxlaw-6679	538	76	office	office	NOUN
taxlaw-6679	538	77	also	also	ADV
taxlaw-6679	538	78	presented	present	VERB
taxlaw-6679	538	79	estimates	estimate	NOUN
taxlaw-6679	538	80	of	of	ADP
taxlaw-6679	538	81	how	how	SCONJ
taxlaw-6679	538	82	taxpayers	taxpayer	NOUN
taxlaw-6679	538	83	at	at	ADP
taxlaw-6679	538	84	varying	vary	VERB
taxlaw-6679	538	85	income	income	NOUN
taxlaw-6679	538	86	levels	level	NOUN
taxlaw-6679	538	87	would	would	AUX
taxlaw-6679	538	88	fare.142	fare.142	VERB
taxlaw-6679	538	89	for	for	ADP
taxlaw-6679	538	90	example	example	NOUN
taxlaw-6679	538	91	,	,	PUNCT
taxlaw-6679	538	92	conformity	conformity	NOUN
taxlaw-6679	538	93	would	would	AUX
taxlaw-6679	538	94	reduce	reduce	VERB
taxlaw-6679	538	95	state	state	NOUN
taxlaw-6679	538	96	taxes	taxis	NOUN
taxlaw-6679	538	97	for	for	ADP
taxlaw-6679	538	98	those	those	PRON
taxlaw-6679	538	99	with	with	ADP
taxlaw-6679	538	100	more	more	ADJ
taxlaw-6679	538	101	than	than	ADP
taxlaw-6679	538	102	$	$	SYM
taxlaw-6679	538	103	1	1	NUM
taxlaw-6679	538	104	million	million	NUM
taxlaw-6679	538	105	of	of	ADP
taxlaw-6679	538	106	income	income	NOUN
taxlaw-6679	538	107	,	,	PUNCT
taxlaw-6679	538	108	while	while	SCONJ
taxlaw-6679	538	109	those	those	PRON
taxlaw-6679	538	110	with	with	ADP
taxlaw-6679	538	111	income	income	NOUN
taxlaw-6679	538	112	between	between	ADP
taxlaw-6679	538	113	$	$	SYM
taxlaw-6679	538	114	50,000	50,000	NUM
taxlaw-6679	538	115	and	and	CCONJ
taxlaw-6679	538	116	$	$	SYM
taxlaw-6679	538	117	125,000	125,000	NUM
taxlaw-6679	538	118	would	would	AUX
taxlaw-6679	538	119	see	see	VERB
taxlaw-6679	538	120	significant	significant	ADJ
taxlaw-6679	538	121	state	state	NOUN
taxlaw-6679	538	122	tax	tax	NOUN
taxlaw-6679	538	123	increases.143	increases.143	NOUN
taxlaw-6679	538	124	even	even	ADV
taxlaw-6679	538	125	this	this	DET
taxlaw-6679	538	126	best	good	ADJ
taxlaw-6679	538	127	-	-	PUNCT
taxlaw-6679	538	128	of	of	ADP
taxlaw-6679	538	129	-	-	PUNCT
taxlaw-6679	538	130	the	the	DET
taxlaw-6679	538	131	-	-	PUNCT
taxlaw-6679	538	132	bunch	bunch	NOUN
taxlaw-6679	538	133	analysis	analysis	NOUN
taxlaw-6679	538	134	did	do	AUX
taxlaw-6679	538	135	not	not	PART
taxlaw-6679	538	136	tell	tell	VERB
taxlaw-6679	538	137	the	the	DET
taxlaw-6679	538	138	full	full	ADJ
taxlaw-6679	538	139	story	story	NOUN
taxlaw-6679	538	140	on	on	ADP
taxlaw-6679	538	141	distribution	distribution	NOUN
taxlaw-6679	538	142	impact	impact	NOUN
taxlaw-6679	538	143	.	.	PUNCT
taxlaw-6679	539	1	it	it	PRON
taxlaw-6679	539	2	did	do	AUX
taxlaw-6679	539	3	not	not	PART
taxlaw-6679	539	4	,	,	PUNCT
taxlaw-6679	539	5	for	for	ADP
taxlaw-6679	539	6	example	example	NOUN
taxlaw-6679	539	7	,	,	PUNCT
taxlaw-6679	539	8	break	break	VERB
taxlaw-6679	539	9	down	down	ADP
taxlaw-6679	539	10	how	how	SCONJ
taxlaw-6679	539	11	families	family	NOUN
taxlaw-6679	539	12	of	of	ADP
taxlaw-6679	539	13	different	different	ADJ
taxlaw-6679	539	14	sizes	size	NOUN
taxlaw-6679	539	15	at	at	ADP
taxlaw-6679	539	16	different	different	ADJ
taxlaw-6679	539	17	income	income	NOUN
taxlaw-6679	539	18	levels	level	NOUN
taxlaw-6679	539	19	would	would	AUX
taxlaw-6679	539	20	be	be	AUX
taxlaw-6679	539	21	affected	affect	VERB
taxlaw-6679	539	22	,	,	PUNCT
taxlaw-6679	539	23	nor	nor	CCONJ
taxlaw-6679	539	24	how	how	SCONJ
taxlaw-6679	539	25	the	the	DET
taxlaw-6679	539	26	benefits	benefit	NOUN
taxlaw-6679	539	27	of	of	ADP
taxlaw-6679	539	28	the	the	DET
taxlaw-6679	539	29	section	section	NOUN
taxlaw-6679	539	30	199a	199a	NOUN
taxlaw-6679	539	31	pass	pass	VERB
taxlaw-6679	539	32	-	-	PUNCT
taxlaw-6679	539	33	through	through	ADP
taxlaw-6679	539	34	deduction	deduction	NOUN
taxlaw-6679	539	35	would	would	AUX
taxlaw-6679	539	36	be	be	AUX
taxlaw-6679	539	37	distributed	distribute	VERB
taxlaw-6679	539	38	,	,	PUNCT
taxlaw-6679	539	39	both	both	DET
taxlaw-6679	539	40	key	key	ADJ
taxlaw-6679	539	41	impacts	impact	NOUN
taxlaw-6679	539	42	of	of	ADP
taxlaw-6679	539	43	tcja	tcja	ADJ
taxlaw-6679	539	44	conformity	conformity	NOUN
taxlaw-6679	539	45	that	that	PRON
taxlaw-6679	539	46	would	would	AUX
taxlaw-6679	539	47	be	be	AUX
taxlaw-6679	539	48	highly	highly	ADV
taxlaw-6679	539	49	relevant	relevant	ADJ
taxlaw-6679	539	50	for	for	ADP
taxlaw-6679	539	51	state	state	NOUN
taxlaw-6679	539	52	lawmakers	lawmaker	NOUN
taxlaw-6679	539	53	.	.	PUNCT
taxlaw-6679	540	1	in	in	ADP
taxlaw-6679	540	2	examining	examine	VERB
taxlaw-6679	540	3	the	the	DET
taxlaw-6679	540	4	specific	specific	ADJ
taxlaw-6679	540	5	methods	method	NOUN
taxlaw-6679	540	6	by	by	ADP
taxlaw-6679	540	7	which	which	PRON
taxlaw-6679	540	8	states	state	NOUN
taxlaw-6679	540	9	sought	seek	VERB
taxlaw-6679	540	10	to	to	PART
taxlaw-6679	540	11	undo	undo	VERB
taxlaw-6679	540	12	the	the	DET
taxlaw-6679	540	13	impacts	impact	NOUN
taxlaw-6679	540	14	of	of	ADP
taxlaw-6679	540	15	the	the	DET
taxlaw-6679	540	16	tcja	tcja	NOUN
taxlaw-6679	540	17	on	on	ADP
taxlaw-6679	540	18	state	state	NOUN
taxlaw-6679	540	19	taxpayers	taxpayer	NOUN
taxlaw-6679	540	20	we	we	PRON
taxlaw-6679	540	21	see	see	VERB
taxlaw-6679	540	22	how	how	SCONJ
taxlaw-6679	540	23	the	the	DET
taxlaw-6679	540	24	relative	relative	ADJ
taxlaw-6679	540	25	lack	lack	NOUN
taxlaw-6679	540	26	of	of	ADP
taxlaw-6679	540	27	information	information	NOUN
taxlaw-6679	540	28	affected	affect	VERB
taxlaw-6679	540	29	decision	decision	NOUN
taxlaw-6679	540	30	-	-	PUNCT
taxlaw-6679	540	31	making	making	NOUN
taxlaw-6679	540	32	.	.	PUNCT
taxlaw-6679	541	1	for	for	ADP
taxlaw-6679	541	2	example	example	NOUN
taxlaw-6679	541	3	,	,	PUNCT
taxlaw-6679	541	4	the	the	DET
taxlaw-6679	541	5	issue	issue	NOUN
taxlaw-6679	541	6	of	of	ADP
taxlaw-6679	541	7	the	the	DET
taxlaw-6679	541	8	tcja	tcja	NOUN
taxlaw-6679	541	9	’s	’s	PART
taxlaw-6679	541	10	impact	impact	NOUN
taxlaw-6679	541	11	on	on	ADP
taxlaw-6679	541	12	families	family	NOUN
taxlaw-6679	541	13	with	with	ADP
taxlaw-6679	541	14	three	three	NUM
taxlaw-6679	541	15	or	or	CCONJ
taxlaw-6679	541	16	more	more	ADJ
taxlaw-6679	541	17	children	child	NOUN
taxlaw-6679	541	18	received	receive	VERB
taxlaw-6679	541	19	significant	significant	ADJ
taxlaw-6679	541	20	attention	attention	NOUN
taxlaw-6679	541	21	in	in	ADP
taxlaw-6679	541	22	idaho.144	idaho.144	PROPN
taxlaw-6679	541	23	the	the	DET
taxlaw-6679	541	24	result	result	NOUN
taxlaw-6679	541	25	was	be	AUX
taxlaw-6679	541	26	that	that	SCONJ
taxlaw-6679	541	27	the	the	DET
taxlaw-6679	541	28	legislature	legislature	NOUN
taxlaw-6679	541	29	passed	pass	VERB
taxlaw-6679	541	30	a	a	DET
taxlaw-6679	541	31	law	law	NOUN
taxlaw-6679	541	32	providing	provide	VERB
taxlaw-6679	541	33	a	a	DET
taxlaw-6679	541	34	$	$	SYM
taxlaw-6679	541	35	130	130	NUM
taxlaw-6679	541	36	140	140	NUM
taxlaw-6679	541	37	s.c	s.c	PROPN
taxlaw-6679	541	38	.	.	PROPN
taxlaw-6679	541	39	revenue	revenue	PROPN
taxlaw-6679	541	40	&	&	CCONJ
taxlaw-6679	541	41	fiscal	fiscal	ADJ
taxlaw-6679	541	42	affairs	affair	NOUN
taxlaw-6679	541	43	off	off	ADP
taxlaw-6679	541	44	.	.	PUNCT
taxlaw-6679	542	1	,	,	PUNCT
taxlaw-6679	542	2	estimated	estimate	VERB
taxlaw-6679	542	3	south	south	PROPN
taxlaw-6679	542	4	carolina	carolina	PROPN
taxlaw-6679	542	5	impact	impact	NOUN
taxlaw-6679	542	6	of	of	ADP
taxlaw-6679	542	7	federal	federal	ADJ
taxlaw-6679	542	8	“	"	PUNCT
taxlaw-6679	542	9	tax	tax	NOUN
taxlaw-6679	542	10	cuts	cut	NOUN
taxlaw-6679	542	11	and	and	CCONJ
taxlaw-6679	542	12	jobs	job	NOUN
taxlaw-6679	542	13	act	act	PROPN
taxlaw-6679	542	14	”	"	PUNCT
taxlaw-6679	542	15	of	of	ADP
taxlaw-6679	542	16	2017	2017	NUM
taxlaw-6679	542	17	&	&	CCONJ
taxlaw-6679	542	18	“	"	PUNCT
taxlaw-6679	542	19	bipartisan	bipartisan	ADJ
taxlaw-6679	542	20	budget	budget	PROPN
taxlaw-6679	542	21	act	act	PROPN
taxlaw-6679	542	22	”	"	PUNCT
taxlaw-6679	542	23	of	of	ADP
taxlaw-6679	542	24	2018	2018	NUM
taxlaw-6679	542	25	(	(	PUNCT
taxlaw-6679	542	26	2018	2018	NUM
taxlaw-6679	542	27	)	)	PUNCT
taxlaw-6679	542	28	,	,	PUNCT
taxlaw-6679	542	29	http://rfa.sc.gov/files/final%20estimated%20impact%20of%20federal%20tax%20law%20changes%20report%2	http://rfa.sc.gov/files/final%20estimated%20impact%20of%20federal%20tax%20law%20changes%20report%2	VERB
taxlaw-6679	542	30	05-4-2018.pdf	05-4-2018.pdf	PROPN
taxlaw-6679	542	31	.	.	PUNCT
taxlaw-6679	543	1	[	[	X
taxlaw-6679	543	2	https://perma.cc/h557-6q82	https://perma.cc/h557-6q82	X
taxlaw-6679	543	3	]	]	X
taxlaw-6679	543	4	141	141	NUM
taxlaw-6679	543	5	i	i	PRON
taxlaw-6679	543	6	d.	d.	NOUN
taxlaw-6679	543	7	at	at	ADP
taxlaw-6679	543	8	9	9	NUM
taxlaw-6679	543	9	.	.	NUM
taxlaw-6679	543	10	142	142	NUM
taxlaw-6679	544	1	i	i	PRON
taxlaw-6679	544	2	d.	d.	PROPN
taxlaw-6679	544	3	news	news	PROPN
taxlaw-6679	544	4	coverage	coverage	NOUN
taxlaw-6679	544	5	also	also	ADV
taxlaw-6679	544	6	reported	report	VERB
taxlaw-6679	544	7	on	on	ADP
taxlaw-6679	544	8	income	income	NOUN
taxlaw-6679	544	9	-	-	PUNCT
taxlaw-6679	544	10	specific	specific	ADJ
taxlaw-6679	544	11	effects	effect	NOUN
taxlaw-6679	544	12	.	.	PUNCT
taxlaw-6679	545	1	see	see	VERB
taxlaw-6679	545	2	,	,	PUNCT
taxlaw-6679	545	3	e.g.	e.g.	ADV
taxlaw-6679	545	4	,	,	PUNCT
taxlaw-6679	545	5	seanna	seanna	NOUN
taxlaw-6679	545	6	adcox	adcox	NOUN
taxlaw-6679	545	7	,	,	PUNCT
taxlaw-6679	545	8	next	next	ADJ
taxlaw-6679	545	9	year	year	NOUN
taxlaw-6679	545	10	’s	’s	PART
taxlaw-6679	545	11	tax	tax	NOUN
taxlaw-6679	545	12	filings	filing	NOUN
taxlaw-6679	545	13	could	could	AUX
taxlaw-6679	545	14	be	be	AUX
taxlaw-6679	545	15	a	a	DET
taxlaw-6679	545	16	bigger	big	ADJ
taxlaw-6679	545	17	headache	headache	NOUN
taxlaw-6679	545	18	without	without	ADP
taxlaw-6679	545	19	new	new	ADJ
taxlaw-6679	545	20	sc	sc	PROPN
taxlaw-6679	545	21	law	law	NOUN
taxlaw-6679	545	22	,	,	PUNCT
taxlaw-6679	545	23	charleston	charleston	PROPN
taxlaw-6679	545	24	post	post	PROPN
taxlaw-6679	545	25	&	&	CCONJ
taxlaw-6679	545	26	courier	courier	PROPN
taxlaw-6679	545	27	,	,	PUNCT
taxlaw-6679	545	28	sept	sept	PROPN
taxlaw-6679	545	29	.	.	PROPN
taxlaw-6679	545	30	26	26	NUM
taxlaw-6679	545	31	,	,	PUNCT
taxlaw-6679	545	32	2018	2018	NUM
taxlaw-6679	545	33	(	(	PUNCT
taxlaw-6679	545	34	“	"	PUNCT
taxlaw-6679	545	35	there	there	PRON
taxlaw-6679	545	36	are	be	VERB
taxlaw-6679	545	37	still	still	ADV
taxlaw-6679	545	38	winners	winner	NOUN
taxlaw-6679	545	39	and	and	CCONJ
taxlaw-6679	545	40	losers	loser	NOUN
taxlaw-6679	545	41	across	across	ADP
taxlaw-6679	545	42	all	all	DET
taxlaw-6679	545	43	income	income	NOUN
taxlaw-6679	545	44	levels	level	NOUN
taxlaw-6679	545	45	,	,	PUNCT
taxlaw-6679	545	46	depending	depend	VERB
taxlaw-6679	545	47	on	on	ADP
taxlaw-6679	545	48	the	the	DET
taxlaw-6679	545	49	household	household	NOUN
taxlaw-6679	545	50	”	"	PUNCT
taxlaw-6679	545	51	)	)	PUNCT
taxlaw-6679	545	52	;	;	PUNCT
taxlaw-6679	545	53	seanna	seanna	NOUN
taxlaw-6679	545	54	adcox	adcox	NOUN
taxlaw-6679	545	55	,	,	PUNCT
taxlaw-6679	545	56	nearly	nearly	ADV
taxlaw-6679	545	57	half	half	NOUN
taxlaw-6679	545	58	of	of	ADP
taxlaw-6679	545	59	sc	sc	PROPN
taxlaw-6679	545	60	residents	resident	NOUN
taxlaw-6679	545	61	will	will	AUX
taxlaw-6679	545	62	pay	pay	VERB
taxlaw-6679	545	63	less	less	ADJ
taxlaw-6679	545	64	on	on	ADP
taxlaw-6679	545	65	next	next	ADJ
taxlaw-6679	545	66	year	year	NOUN
taxlaw-6679	545	67	’s	’s	PART
taxlaw-6679	545	68	tax	tax	NOUN
taxlaw-6679	545	69	filings	filing	NOUN
taxlaw-6679	545	70	,	,	PUNCT
taxlaw-6679	545	71	charleston	charleston	PROPN
taxlaw-6679	545	72	post	post	PROPN
taxlaw-6679	545	73	&	&	CCONJ
taxlaw-6679	545	74	courier	courier	PROPN
taxlaw-6679	545	75	,	,	PUNCT
taxlaw-6679	545	76	oct	oct	PROPN
taxlaw-6679	545	77	.	.	PROPN
taxlaw-6679	545	78	4	4	NUM
taxlaw-6679	545	79	,	,	PUNCT
taxlaw-6679	545	80	2018	2018	NUM
taxlaw-6679	545	81	(	(	PUNCT
taxlaw-6679	545	82	detailing	detail	VERB
taxlaw-6679	545	83	that	that	SCONJ
taxlaw-6679	545	84	filers	filer	NOUN
taxlaw-6679	545	85	with	with	ADP
taxlaw-6679	545	86	over	over	ADP
taxlaw-6679	545	87	$	$	SYM
taxlaw-6679	545	88	200,000	200,000	NUM
taxlaw-6679	545	89	of	of	ADP
taxlaw-6679	545	90	income	income	NOUN
taxlaw-6679	545	91	are	be	AUX
taxlaw-6679	545	92	most	most	ADV
taxlaw-6679	545	93	likely	likely	ADJ
taxlaw-6679	545	94	to	to	PART
taxlaw-6679	545	95	see	see	VERB
taxlaw-6679	545	96	a	a	DET
taxlaw-6679	545	97	state	state	NOUN
taxlaw-6679	545	98	tax	tax	NOUN
taxlaw-6679	545	99	increase	increase	NOUN
taxlaw-6679	545	100	under	under	ADP
taxlaw-6679	545	101	the	the	DET
taxlaw-6679	545	102	conformity	conformity	NOUN
taxlaw-6679	545	103	legislation	legislation	NOUN
taxlaw-6679	545	104	,	,	PUNCT
taxlaw-6679	545	105	while	while	SCONJ
taxlaw-6679	545	106	those	those	PRON
taxlaw-6679	545	107	earning	earn	VERB
taxlaw-6679	545	108	$	$	SYM
taxlaw-6679	545	109	30,000	30,000	NUM
taxlaw-6679	545	110	or	or	CCONJ
taxlaw-6679	545	111	less	less	ADJ
taxlaw-6679	545	112	are	be	AUX
taxlaw-6679	545	113	likely	likely	ADJ
taxlaw-6679	545	114	to	to	PART
taxlaw-6679	545	115	see	see	VERB
taxlaw-6679	545	116	no	no	DET
taxlaw-6679	545	117	change	change	NOUN
taxlaw-6679	545	118	in	in	ADP
taxlaw-6679	545	119	state	state	NOUN
taxlaw-6679	545	120	tax	tax	NOUN
taxlaw-6679	545	121	liability	liability	NOUN
taxlaw-6679	545	122	)	)	PUNCT
taxlaw-6679	545	123	.	.	PUNCT
taxlaw-6679	546	1	143	143	NUM
taxlaw-6679	546	2	s.c	s.c	PROPN
taxlaw-6679	546	3	.	.	PROPN
taxlaw-6679	546	4	revenue	revenue	PROPN
taxlaw-6679	546	5	&	&	CCONJ
taxlaw-6679	546	6	fiscal	fiscal	ADJ
taxlaw-6679	546	7	affairs	affair	NOUN
taxlaw-6679	546	8	off	off	ADP
taxlaw-6679	546	9	.	.	PUNCT
taxlaw-6679	547	1	,	,	PUNCT
taxlaw-6679	547	2	supra	supra	PROPN
taxlaw-6679	547	3	note	note	PROPN
taxlaw-6679	547	4	183	183	NUM
taxlaw-6679	547	5	,	,	PUNCT
taxlaw-6679	547	6	at	at	ADP
taxlaw-6679	547	7	19	19	NUM
taxlaw-6679	547	8	.	.	PUNCT
taxlaw-6679	548	1	the	the	DET
taxlaw-6679	548	2	report	report	NOUN
taxlaw-6679	548	3	also	also	ADV
taxlaw-6679	548	4	included	include	VERB
taxlaw-6679	548	5	information	information	NOUN
taxlaw-6679	548	6	on	on	ADP
taxlaw-6679	548	7	the	the	DET
taxlaw-6679	548	8	impact	impact	NOUN
taxlaw-6679	548	9	of	of	ADP
taxlaw-6679	548	10	the	the	DET
taxlaw-6679	548	11	tcja	tcja	NOUN
taxlaw-6679	548	12	on	on	ADP
taxlaw-6679	548	13	south	south	PROPN
taxlaw-6679	548	14	carolina	carolina	PROPN
taxlaw-6679	548	15	taxpayers	taxpayers	PROPN
taxlaw-6679	548	16	’	’	PART
taxlaw-6679	548	17	federal	federal	ADJ
taxlaw-6679	548	18	tax	tax	NOUN
taxlaw-6679	548	19	liability	liability	NOUN
taxlaw-6679	548	20	,	,	PUNCT
taxlaw-6679	548	21	so	so	SCONJ
taxlaw-6679	548	22	that	that	SCONJ
taxlaw-6679	548	23	legislators	legislator	NOUN
taxlaw-6679	548	24	could	could	AUX
taxlaw-6679	548	25	get	get	VERB
taxlaw-6679	548	26	a	a	DET
taxlaw-6679	548	27	sense	sense	NOUN
taxlaw-6679	548	28	of	of	ADP
taxlaw-6679	548	29	the	the	DET
taxlaw-6679	548	30	overall	overall	ADJ
taxlaw-6679	548	31	tax	tax	NOUN
taxlaw-6679	548	32	burden	burden	NOUN
taxlaw-6679	548	33	for	for	ADP
taxlaw-6679	548	34	its	its	PRON
taxlaw-6679	548	35	citizens	citizen	NOUN
taxlaw-6679	548	36	.	.	PUNCT
taxlaw-6679	549	1	i	i	PRON
taxlaw-6679	549	2	d.	d.	PROPN
taxlaw-6679	549	3	at	at	ADP
taxlaw-6679	549	4	27	27	NUM
taxlaw-6679	549	5	(	(	PUNCT
taxlaw-6679	549	6	showing	show	VERB
taxlaw-6679	549	7	an	an	DET
taxlaw-6679	549	8	overall	overall	ADJ
taxlaw-6679	549	9	decrease	decrease	NOUN
taxlaw-6679	549	10	of	of	ADP
taxlaw-6679	549	11	$	$	SYM
taxlaw-6679	549	12	1.621	1.621	NUM
taxlaw-6679	549	13	billion	billion	NUM
taxlaw-6679	549	14	in	in	ADP
taxlaw-6679	549	15	federal	federal	ADJ
taxlaw-6679	549	16	tax	tax	NOUN
taxlaw-6679	549	17	liability	liability	NOUN
taxlaw-6679	549	18	for	for	ADP
taxlaw-6679	549	19	south	south	ADJ
taxlaw-6679	549	20	carolinians	carolinian	NOUN
taxlaw-6679	549	21	,	,	PUNCT
taxlaw-6679	549	22	with	with	ADP
taxlaw-6679	549	23	the	the	DET
taxlaw-6679	549	24	largest	large	ADJ
taxlaw-6679	549	25	decrease	decrease	NOUN
taxlaw-6679	549	26	for	for	ADP
taxlaw-6679	549	27	taxpayers	taxpayer	NOUN
taxlaw-6679	549	28	with	with	ADP
taxlaw-6679	549	29	income	income	NOUN
taxlaw-6679	549	30	between	between	ADP
taxlaw-6679	549	31	$	$	SYM
taxlaw-6679	549	32	100,000	100,000	NUM
taxlaw-6679	549	33	and	and	CCONJ
taxlaw-6679	549	34	$	$	SYM
taxlaw-6679	549	35	200,000	200,000	NUM
taxlaw-6679	549	36	)	)	PUNCT
taxlaw-6679	549	37	.	.	PUNCT
taxlaw-6679	550	1	144	144	NUM
taxlaw-6679	550	2	see	see	VERB
taxlaw-6679	550	3	,	,	PUNCT
taxlaw-6679	550	4	e.g.	e.g.	ADV
taxlaw-6679	550	5	,	,	PUNCT
taxlaw-6679	550	6	kyle	kyle	PROPN
taxlaw-6679	550	7	pfannenstiel	pfannenstiel	PROPN
taxlaw-6679	550	8	,	,	PUNCT
taxlaw-6679	550	9	house	house	PROPN
taxlaw-6679	550	10	unanimously	unanimously	ADV
taxlaw-6679	550	11	passes	pass	VERB
taxlaw-6679	550	12	child	child	NOUN
taxlaw-6679	550	13	-	-	PUNCT
taxlaw-6679	550	14	tax	tax	NOUN
taxlaw-6679	550	15	credit	credit	NOUN
taxlaw-6679	550	16	bill	bill	NOUN
taxlaw-6679	550	17	,	,	PUNCT
taxlaw-6679	550	18	coeur	coeur	PROPN
taxlaw-6679	550	19	d’alene	d’alene	PROPN
taxlaw-6679	550	20	press	press	PROPN
taxlaw-6679	550	21	,	,	PUNCT
taxlaw-6679	550	22	march	march	PROPN
taxlaw-6679	550	23	14	14	NUM
taxlaw-6679	550	24	,	,	PUNCT
taxlaw-6679	550	25	2018	2018	NUM
taxlaw-6679	550	26	(	(	PUNCT
taxlaw-6679	550	27	quoting	quote	VERB
taxlaw-6679	550	28	representative	representative	NOUN
taxlaw-6679	550	29	john	john	PROPN
taxlaw-6679	550	30	gannon	gannon	PROPN
taxlaw-6679	550	31	,	,	PUNCT
taxlaw-6679	550	32	d	d	PROPN
taxlaw-6679	550	33	-	-	PUNCT
taxlaw-6679	550	34	boise	boise	NOUN
taxlaw-6679	550	35	as	as	ADP
taxlaw-6679	550	36	objecting	object	VERB
taxlaw-6679	550	37	to	to	ADP
taxlaw-6679	550	38	conformity	conformity	NOUN
taxlaw-6679	550	39	on	on	ADP
taxlaw-6679	550	40	the	the	DET
taxlaw-6679	550	41	basis	basis	NOUN
taxlaw-6679	550	42	that	that	SCONJ
taxlaw-6679	550	43	it	it	PRON
taxlaw-6679	550	44	eliminates	eliminate	VERB
taxlaw-6679	550	45	the	the	DET
taxlaw-6679	550	46	personal	personal	ADJ
taxlaw-6679	550	47	exemption	exemption	NOUN
taxlaw-6679	550	48	for	for	ADP
taxlaw-6679	550	49	dependent	dependent	ADJ
taxlaw-6679	550	50	children	child	NOUN
taxlaw-6679	550	51	)	)	PUNCT
taxlaw-6679	550	52	;	;	PUNCT
taxlaw-6679	550	53	cynthia	cynthia	PROPN
taxlaw-6679	550	54	sewell	sewell	PROPN
taxlaw-6679	550	55	,	,	PUNCT
taxlaw-6679	550	56	5	5	NUM
taxlaw-6679	550	57	things	thing	NOUN
taxlaw-6679	550	58	to	to	PART
taxlaw-6679	550	59	watch	watch	VERB
taxlaw-6679	550	60	as	as	SCONJ
taxlaw-6679	550	61	idaho	idaho	NOUN
taxlaw-6679	550	62	lawmakers	lawmaker	NOUN
taxlaw-6679	550	63	return	return	VERB
taxlaw-6679	550	64	to	to	ADP
taxlaw-6679	550	65	boise	boise	PROPN
taxlaw-6679	550	66	for	for	ADP
taxlaw-6679	550	67	2018	2018	NUM
taxlaw-6679	550	68	session	session	NOUN
taxlaw-6679	550	69	,	,	PUNCT
taxlaw-6679	550	70	idaho	idaho	PROPN
taxlaw-6679	550	71	statesman	statesman	NOUN
taxlaw-6679	550	72	,	,	PUNCT
taxlaw-6679	550	73	jan	jan	PROPN
taxlaw-6679	550	74	.	.	PROPN
taxlaw-6679	550	75	6	6	NUM
taxlaw-6679	550	76	,	,	PUNCT
taxlaw-6679	550	77	2018	2018	NUM
taxlaw-6679	550	78	(	(	PUNCT
taxlaw-6679	550	79	noting	note	VERB
taxlaw-6679	550	80	the	the	DET
taxlaw-6679	550	81	possibility	possibility	NOUN
taxlaw-6679	550	82	that	that	SCONJ
taxlaw-6679	550	83	debates	debate	VERB
taxlaw-6679	550	84	over	over	ADP
taxlaw-6679	550	85	conformity	conformity	NOUN
taxlaw-6679	550	86	could	could	AUX
taxlaw-6679	550	87	turn	turn	VERB
taxlaw-6679	550	88	the	the	DET
taxlaw-6679	550	89	legislative	legislative	ADJ
taxlaw-6679	550	90	session	session	NOUN
taxlaw-6679	550	91	“	"	PUNCT
taxlaw-6679	550	92	from	from	ADP
taxlaw-6679	550	93	low	low	ADJ
taxlaw-6679	550	94	-	-	PUNCT
taxlaw-6679	550	95	key	key	NOUN
taxlaw-6679	550	96	to	to	ADP
taxlaw-6679	550	97	high	high	ADJ
taxlaw-6679	550	98	-	-	PUNCT
taxlaw-6679	550	99	key	key	NOUN
taxlaw-6679	550	100	”	"	PUNCT
taxlaw-6679	550	101	)	)	PUNCT
taxlaw-6679	550	102	;	;	PUNCT
taxlaw-6679	550	103	cynthia	cynthia	PROPN
taxlaw-6679	550	104	sewell	sewell	PROPN
taxlaw-6679	550	105	,	,	PUNCT
taxlaw-6679	550	106	gov	gov	PROPN
taxlaw-6679	550	107	.	.	PROPN
taxlaw-6679	550	108	otter	otter	PROPN
taxlaw-6679	550	109	finds	find	VERB
taxlaw-6679	550	110	tax	tax	NOUN
taxlaw-6679	550	111	relief	relief	NOUN
taxlaw-6679	550	112	‘	'	PUNCT
taxlaw-6679	550	113	on	on	ADP
taxlaw-6679	550	114	the	the	DET
taxlaw-6679	550	115	backs	back	NOUN
taxlaw-6679	550	116	of	of	ADP
taxlaw-6679	550	117	families	family	NOUN
taxlaw-6679	550	118	and	and	CCONJ
taxlaw-6679	550	119	children	child	NOUN
taxlaw-6679	550	120	,	,	PUNCT
taxlaw-6679	550	121	’	'	PUNCT
taxlaw-6679	550	122	democrats	democrats	PROPN
taxlaw-6679	550	123	say	say	VERB
taxlaw-6679	550	124	,	,	PUNCT
taxlaw-6679	550	125	idaho	idaho	PROPN
taxlaw-6679	550	126	statesman	statesman	NOUN
taxlaw-6679	550	127	,	,	PUNCT
taxlaw-6679	550	128	jan	jan	PROPN
taxlaw-6679	550	129	.	.	PROPN
taxlaw-6679	550	130	8	8	NUM
taxlaw-6679	550	131	,	,	PUNCT
taxlaw-6679	550	132	2018	2018	NUM
taxlaw-6679	550	133	(	(	PUNCT
taxlaw-6679	550	134	noting	note	VERB
taxlaw-6679	550	135	democratic	democratic	ADJ
taxlaw-6679	550	136	opposition	opposition	NOUN
taxlaw-6679	550	137	to	to	ADP
taxlaw-6679	550	138	conformity	conformity	NOUN
taxlaw-6679	550	139	proposal	proposal	NOUN
taxlaw-6679	550	140	on	on	ADP
taxlaw-6679	550	141	the	the	DET
taxlaw-6679	550	142	basis	basis	NOUN
taxlaw-6679	550	143	of	of	ADP
taxlaw-6679	550	144	its	its	PRON
taxlaw-6679	550	145	impact	impact	NOUN
taxlaw-6679	550	146	on	on	ADP
taxlaw-6679	550	147	families	family	NOUN
taxlaw-6679	550	148	and	and	CCONJ
taxlaw-6679	550	149	children	child	NOUN
taxlaw-6679	550	150	)	)	PUNCT
taxlaw-6679	550	151	;	;	PUNCT
taxlaw-6679	550	152	james	james	PROPN
taxlaw-6679	550	153	dawson	dawson	PROPN
taxlaw-6679	550	154	,	,	PUNCT
taxlaw-6679	550	155	senate	senate	PROPN
taxlaw-6679	550	156	vote	vote	NOUN
taxlaw-6679	550	157	means	mean	VERB
taxlaw-6679	550	158	tax	tax	NOUN
taxlaw-6679	550	159	cuts	cut	NOUN
taxlaw-6679	550	160	ahead	ahead	ADV
taxlaw-6679	550	161	for	for	ADP
taxlaw-6679	550	162	many	many	ADJ
taxlaw-6679	550	163	idahoans	idahoan	NOUN
taxlaw-6679	550	164	,	,	PUNCT
taxlaw-6679	550	165	idaho	idaho	PROPN
taxlaw-6679	550	166	statesman	statesman	NOUN
taxlaw-6679	550	167	,	,	PUNCT
taxlaw-6679	550	168	march	march	PROPN
taxlaw-6679	550	169	1	1	NUM
taxlaw-6679	550	170	,	,	PUNCT
taxlaw-6679	550	171	2018	2018	NUM
taxlaw-6679	550	172	;	;	PUNCT
taxlaw-6679	550	173	income	income	NOUN
taxlaw-6679	550	174	tax	tax	NOUN
taxlaw-6679	550	175	bill	bill	NOUN
taxlaw-6679	550	176	misses	miss	VERB
taxlaw-6679	550	177	final	final	ADJ
taxlaw-6679	550	178	element	element	NOUN
taxlaw-6679	550	179	:	:	PUNCT
taxlaw-6679	550	180	fairness	fairness	NOUN
taxlaw-6679	550	181	for	for	ADP
taxlaw-6679	550	182	low	low	ADJ
taxlaw-6679	550	183	-	-	PUNCT
taxlaw-6679	550	184	income	income	NOUN
taxlaw-6679	550	185	families	family	NOUN
taxlaw-6679	550	186	,	,	PUNCT
taxlaw-6679	550	187	idaho	idaho	PROPN
taxlaw-6679	550	188	statesman	statesman	NOUN
taxlaw-6679	550	189	(	(	PUNCT
taxlaw-6679	550	190	march	march	PROPN
taxlaw-6679	550	191	4	4	NUM
taxlaw-6679	550	192	,	,	PUNCT
taxlaw-6679	550	193	2018	2018	NUM
taxlaw-6679	550	194	.	.	PUNCT
taxlaw-6679	550	195	)	)	PUNCT
taxlaw-6679	551	1	,	,	PUNCT
taxlaw-6679	551	2	https://www.idahostatesman.com/opinion/editorials/article203478109.html	https://www.idahostatesman.com/opinion/editorials/article203478109.html	NOUN
taxlaw-6679	551	3	there	there	PRON
taxlaw-6679	551	4	were	be	VERB
taxlaw-6679	551	5	intra	intra	ADJ
taxlaw-6679	551	6	-	-	ADJ
taxlaw-6679	551	7	party	party	ADJ
taxlaw-6679	551	8	disputes	dispute	NOUN
taxlaw-6679	551	9	concerning	concern	VERB
taxlaw-6679	551	10	the	the	DET
taxlaw-6679	551	11	correct	correct	ADJ
taxlaw-6679	551	12	response	response	NOUN
taxlaw-6679	551	13	to	to	ADP
taxlaw-6679	551	14	the	the	DET
taxlaw-6679	551	15	impact	impact	NOUN
taxlaw-6679	551	16	on	on	ADP
taxlaw-6679	551	17	families	family	NOUN
taxlaw-6679	551	18	.	.	PUNCT
taxlaw-6679	552	1	see	see	VERB
taxlaw-6679	552	2	,	,	PUNCT
taxlaw-6679	552	3	e.g.	e.g.	ADV
taxlaw-6679	552	4	,	,	PUNCT
taxlaw-6679	552	5	betsy	betsy	PROPN
taxlaw-6679	552	6	z.	z.	PROPN
taxlaw-6679	552	7	russell	russell	PROPN
taxlaw-6679	552	8	,	,	PUNCT
taxlaw-6679	552	9	big	big	ADJ
taxlaw-6679	552	10	tax	tax	NOUN
taxlaw-6679	552	11	cut	cut	NOUN
taxlaw-6679	552	12	bill	bill	NOUN
taxlaw-6679	552	13	clears	clear	VERB
taxlaw-6679	552	14	senate	senate	PROPN
taxlaw-6679	552	15	panel	panel	NOUN
taxlaw-6679	552	16	despite	despite	SCONJ
taxlaw-6679	552	17	concern	concern	NOUN
taxlaw-6679	552	18	it	it	PRON
taxlaw-6679	552	19	raises	raise	VERB
taxlaw-6679	552	20	taxes	taxis	NOUN
taxlaw-6679	552	21	on	on	ADP
taxlaw-6679	552	22	families	family	NOUN
taxlaw-6679	552	23	,	,	PUNCT
taxlaw-6679	552	24	idaho	idaho	PROPN
taxlaw-6679	552	25	statesman	statesman	NOUN
taxlaw-6679	552	26	(	(	PUNCT
taxlaw-6679	552	27	feb	feb	PROPN
taxlaw-6679	552	28	.	.	PROPN
taxlaw-6679	552	29	21	21	NUM
taxlaw-6679	552	30	,	,	PUNCT
taxlaw-6679	552	31	2018	2018	NUM
taxlaw-6679	552	32	)	)	PUNCT
taxlaw-6679	552	33	,	,	PUNCT
taxlaw-6679	552	34	https://www.idahostatesman.com/news/politics-government/state-politics/article201469704.html	https://www.idahostatesman.com/news/politics-government/state-politics/article201469704.html	NOUN
taxlaw-6679	552	35	(	(	PUNCT
taxlaw-6679	552	36	noting	note	VERB
taxlaw-6679	552	37	disagreements	disagreement	NOUN
taxlaw-6679	552	38	among	among	ADP
taxlaw-6679	552	39	republican	republican	ADJ
taxlaw-6679	552	40	state	state	NOUN
taxlaw-6679	552	41	senators	senator	NOUN
taxlaw-6679	552	42	about	about	ADP
taxlaw-6679	552	43	conformity	conformity	NOUN
taxlaw-6679	552	44	’s	’s	PART
taxlaw-6679	552	45	impact	impact	NOUN
taxlaw-6679	552	46	on	on	ADP
taxlaw-6679	552	47	families	family	NOUN
taxlaw-6679	552	48	with	with	ADP
taxlaw-6679	552	49	children	child	NOUN
taxlaw-6679	552	50	)	)	PUNCT
taxlaw-6679	552	51	.	.	PUNCT
taxlaw-6679	553	1	2019	2019	NUM
taxlaw-6679	553	2	]	]	PUNCT
taxlaw-6679	553	3	state	state	NOUN
taxlaw-6679	553	4	individual	individual	ADJ
taxlaw-6679	553	5	income	income	NOUN
taxlaw-6679	553	6	tax	tax	NOUN
taxlaw-6679	553	7	conformity	conformity	NOUN
taxlaw-6679	553	8	in	in	ADP
taxlaw-6679	553	9	practice	practice	NOUN
taxlaw-6679	553	10	:	:	PUNCT
taxlaw-6679	553	11	evidence	evidence	NOUN
taxlaw-6679	553	12	from	from	ADP
taxlaw-6679	553	13	the	the	DET
taxlaw-6679	553	14	tax	tax	NOUN
taxlaw-6679	553	15	cuts	cut	NOUN
taxlaw-6679	553	16	&	&	CCONJ
taxlaw-6679	553	17	jobs	job	NOUN
taxlaw-6679	553	18	act	act	VERB
taxlaw-6679	553	19	85	85	NUM
taxlaw-6679	553	20	nonrefundable	nonrefundable	ADJ
taxlaw-6679	553	21	state	state	NOUN
taxlaw-6679	553	22	child	child	NOUN
taxlaw-6679	553	23	tax	tax	NOUN
taxlaw-6679	553	24	credit	credit	NOUN
taxlaw-6679	553	25	.	.	PUNCT
taxlaw-6679	554	1	145	145	NUM
taxlaw-6679	554	2	following	follow	VERB
taxlaw-6679	554	3	the	the	DET
taxlaw-6679	554	4	tax	tax	NOUN
taxlaw-6679	554	5	change	change	NOUN
taxlaw-6679	554	6	,	,	PUNCT
taxlaw-6679	554	7	an	an	DET
taxlaw-6679	554	8	analysis	analysis	NOUN
taxlaw-6679	554	9	by	by	ADP
taxlaw-6679	554	10	an	an	DET
taxlaw-6679	554	11	independent	independent	ADJ
taxlaw-6679	554	12	nonprofit	nonprofit	NOUN
taxlaw-6679	554	13	showed	show	VERB
taxlaw-6679	554	14	that	that	SCONJ
taxlaw-6679	554	15	many	many	ADJ
taxlaw-6679	554	16	idahoan	idahoan	NOUN
taxlaw-6679	554	17	families	family	NOUN
taxlaw-6679	554	18	would	would	AUX
taxlaw-6679	554	19	still	still	ADV
taxlaw-6679	554	20	see	see	VERB
taxlaw-6679	554	21	a	a	DET
taxlaw-6679	554	22	significant	significant	ADJ
taxlaw-6679	554	23	state	state	NOUN
taxlaw-6679	554	24	tax	tax	NOUN
taxlaw-6679	554	25	increase	increase	NOUN
taxlaw-6679	554	26	as	as	ADP
taxlaw-6679	554	27	a	a	DET
taxlaw-6679	554	28	result	result	NOUN
taxlaw-6679	554	29	of	of	ADP
taxlaw-6679	554	30	tcja	tcja	ADJ
taxlaw-6679	554	31	conformity.146	conformity.146	NOUN
taxlaw-6679	554	32	the	the	DET
taxlaw-6679	554	33	legislature	legislature	NOUN
taxlaw-6679	554	34	then	then	ADV
taxlaw-6679	554	35	passed	pass	VERB
taxlaw-6679	554	36	a	a	DET
taxlaw-6679	554	37	second	second	ADJ
taxlaw-6679	554	38	bill	bill	NOUN
taxlaw-6679	554	39	in	in	ADP
taxlaw-6679	554	40	the	the	DET
taxlaw-6679	554	41	same	same	ADJ
taxlaw-6679	554	42	session	session	NOUN
taxlaw-6679	554	43	increasing	increase	VERB
taxlaw-6679	554	44	the	the	DET
taxlaw-6679	554	45	credit	credit	NOUN
taxlaw-6679	554	46	amount	amount	NOUN
taxlaw-6679	554	47	to	to	ADP
taxlaw-6679	554	48	$	$	SYM
taxlaw-6679	554	49	205147	205147	NUM
taxlaw-6679	554	50	–	–	PUNCT
taxlaw-6679	554	51	still	still	ADV
taxlaw-6679	554	52	short	short	ADJ
taxlaw-6679	554	53	of	of	ADP
taxlaw-6679	554	54	the	the	DET
taxlaw-6679	554	55	$	$	SYM
taxlaw-6679	554	56	280	280	NUM
taxlaw-6679	554	57	amount	amount	NOUN
taxlaw-6679	554	58	that	that	PRON
taxlaw-6679	554	59	was	be	AUX
taxlaw-6679	554	60	estimated	estimate	VERB
taxlaw-6679	554	61	to	to	PART
taxlaw-6679	554	62	be	be	AUX
taxlaw-6679	554	63	necessary	necessary	ADJ
taxlaw-6679	554	64	to	to	PART
taxlaw-6679	554	65	prevent	prevent	VERB
taxlaw-6679	554	66	the	the	DET
taxlaw-6679	554	67	loss	loss	NOUN
taxlaw-6679	554	68	of	of	ADP
taxlaw-6679	554	69	the	the	DET
taxlaw-6679	554	70	personal	personal	ADJ
taxlaw-6679	554	71	exemption	exemption	NOUN
taxlaw-6679	554	72	from	from	ADP
taxlaw-6679	554	73	increasing	increase	VERB
taxlaw-6679	554	74	taxes	taxis	NOUN
taxlaw-6679	554	75	for	for	ADP
taxlaw-6679	554	76	idaho	idaho	NOUN
taxlaw-6679	554	77	families	family	NOUN
taxlaw-6679	554	78	.	.	PUNCT
taxlaw-6679	555	1	in	in	ADP
taxlaw-6679	555	2	other	other	ADJ
taxlaw-6679	555	3	states	state	NOUN
taxlaw-6679	555	4	,	,	PUNCT
taxlaw-6679	555	5	there	there	PRON
taxlaw-6679	555	6	was	be	VERB
taxlaw-6679	555	7	simply	simply	ADV
taxlaw-6679	555	8	no	no	DET
taxlaw-6679	555	9	attempt	attempt	NOUN
taxlaw-6679	555	10	to	to	PART
taxlaw-6679	555	11	model	model	VERB
taxlaw-6679	555	12	whether	whether	SCONJ
taxlaw-6679	555	13	or	or	CCONJ
taxlaw-6679	555	14	to	to	ADP
taxlaw-6679	555	15	what	what	DET
taxlaw-6679	555	16	extent	extent	NOUN
taxlaw-6679	555	17	the	the	DET
taxlaw-6679	555	18	proposed	propose	VERB
taxlaw-6679	555	19	family	family	NOUN
taxlaw-6679	555	20	size	size	NOUN
taxlaw-6679	555	21	adjustments	adjustment	NOUN
taxlaw-6679	555	22	would	would	AUX
taxlaw-6679	555	23	offset	offset	VERB
taxlaw-6679	555	24	the	the	DET
taxlaw-6679	555	25	tcja	tcja	NOUN
taxlaw-6679	555	26	’s	’s	PART
taxlaw-6679	555	27	impact	impact	NOUN
taxlaw-6679	555	28	on	on	ADP
taxlaw-6679	555	29	those	those	DET
taxlaw-6679	555	30	families.148	families.148	PROPN
taxlaw-6679	555	31	state	state	NOUN
taxlaw-6679	555	32	responses	response	NOUN
taxlaw-6679	555	33	to	to	ADP
taxlaw-6679	555	34	the	the	DET
taxlaw-6679	555	35	section	section	NOUN
taxlaw-6679	555	36	199a	199a	NOUN
taxlaw-6679	555	37	deduction	deduction	NOUN
taxlaw-6679	555	38	were	be	AUX
taxlaw-6679	555	39	simpler	simple	ADJ
taxlaw-6679	555	40	than	than	ADP
taxlaw-6679	555	41	other	other	ADJ
taxlaw-6679	555	42	tcja	tcja	ADJ
taxlaw-6679	555	43	adjustments	adjustment	NOUN
taxlaw-6679	555	44	in	in	ADP
taxlaw-6679	555	45	that	that	DET
taxlaw-6679	555	46	states	state	NOUN
taxlaw-6679	555	47	could	could	AUX
taxlaw-6679	555	48	simply	simply	ADV
taxlaw-6679	555	49	deny	deny	VERB
taxlaw-6679	555	50	the	the	DET
taxlaw-6679	555	51	deduction	deduction	NOUN
taxlaw-6679	555	52	and	and	CCONJ
taxlaw-6679	555	53	fully	fully	ADV
taxlaw-6679	555	54	avoid	avoid	VERB
taxlaw-6679	555	55	the	the	DET
taxlaw-6679	555	56	distributional	distributional	ADJ
taxlaw-6679	555	57	impacts	impact	NOUN
taxlaw-6679	555	58	it	it	PRON
taxlaw-6679	555	59	would	would	AUX
taxlaw-6679	555	60	otherwise	otherwise	ADV
taxlaw-6679	555	61	create	create	VERB
taxlaw-6679	555	62	.	.	PUNCT
taxlaw-6679	556	1	it	it	PRON
taxlaw-6679	556	2	was	be	AUX
taxlaw-6679	556	3	also	also	ADV
taxlaw-6679	556	4	a	a	DET
taxlaw-6679	556	5	potentially	potentially	ADV
taxlaw-6679	556	6	easier	easy	ADJ
taxlaw-6679	556	7	tax	tax	NOUN
taxlaw-6679	556	8	policy	policy	NOUN
taxlaw-6679	556	9	decision	decision	NOUN
taxlaw-6679	556	10	for	for	ADP
taxlaw-6679	556	11	the	the	DET
taxlaw-6679	556	12	states	state	NOUN
taxlaw-6679	556	13	,	,	PUNCT
taxlaw-6679	556	14	given	give	VERB
taxlaw-6679	556	15	that	that	SCONJ
taxlaw-6679	556	16	it	it	PRON
taxlaw-6679	556	17	was	be	AUX
taxlaw-6679	556	18	a	a	DET
taxlaw-6679	556	19	highly	highly	ADV
taxlaw-6679	556	20	controversial	controversial	ADJ
taxlaw-6679	556	21	provision	provision	NOUN
taxlaw-6679	556	22	at	at	ADP
taxlaw-6679	556	23	the	the	DET
taxlaw-6679	556	24	federal	federal	ADJ
taxlaw-6679	556	25	level,149	level,149	PROPN
taxlaw-6679	556	26	and	and	CCONJ
taxlaw-6679	556	27	–	–	PUNCT
taxlaw-6679	556	28	unlike	unlike	ADP
taxlaw-6679	556	29	the	the	DET
taxlaw-6679	556	30	purely	purely	ADV
taxlaw-6679	556	31	individual	individual	ADJ
taxlaw-6679	556	32	tax	tax	NOUN
taxlaw-6679	556	33	provisions	provision	NOUN
taxlaw-6679	556	34	would	would	AUX
taxlaw-6679	556	35	result	result	VERB
taxlaw-6679	556	36	in	in	ADP
taxlaw-6679	556	37	revenue	revenue	NOUN
taxlaw-6679	556	38	loss	loss	NOUN
taxlaw-6679	556	39	for	for	ADP
taxlaw-6679	556	40	states	state	NOUN
taxlaw-6679	556	41	if	if	SCONJ
taxlaw-6679	556	42	they	they	PRON
taxlaw-6679	556	43	were	be	AUX
taxlaw-6679	556	44	to	to	PART
taxlaw-6679	556	45	adopt	adopt	VERB
taxlaw-6679	556	46	it.150	it.150	PROPN
taxlaw-6679	556	47	given	give	VERB
taxlaw-6679	556	48	each	each	PRON
taxlaw-6679	556	49	of	of	ADP
taxlaw-6679	556	50	these	these	DET
taxlaw-6679	556	51	conditions	condition	NOUN
taxlaw-6679	556	52	,	,	PUNCT
taxlaw-6679	556	53	it	it	PRON
taxlaw-6679	556	54	seems	seem	VERB
taxlaw-6679	556	55	reasonable	reasonable	ADJ
taxlaw-6679	556	56	to	to	PART
taxlaw-6679	556	57	expect	expect	VERB
taxlaw-6679	556	58	that	that	SCONJ
taxlaw-6679	556	59	states	state	NOUN
taxlaw-6679	556	60	would	would	AUX
taxlaw-6679	556	61	decouple	decouple	VERB
taxlaw-6679	556	62	from	from	ADP
taxlaw-6679	556	63	section	section	NOUN
taxlaw-6679	556	64	199a.151	199a.151	NUM
taxlaw-6679	556	65	yet	yet	CCONJ
taxlaw-6679	556	66	only	only	ADV
taxlaw-6679	556	67	three	three	NUM
taxlaw-6679	556	68	of	of	ADP
taxlaw-6679	556	69	the	the	DET
taxlaw-6679	556	70	six	six	NUM
taxlaw-6679	556	71	states	state	NOUN
taxlaw-6679	556	72	did	do	AUX
taxlaw-6679	556	73	so.152	so.152	PROPN
taxlaw-6679	556	74	idaho	idaho	PROPN
taxlaw-6679	556	75	passed	pass	VERB
taxlaw-6679	556	76	legislation	legislation	NOUN
taxlaw-6679	556	77	specifically	specifically	ADV
taxlaw-6679	556	78	adopting	adopt	VERB
taxlaw-6679	556	79	the	the	DET
taxlaw-6679	556	80	section	section	NOUN
taxlaw-6679	556	81	199a	199a	NOUN
taxlaw-6679	556	82	deduction	deduction	NOUN
taxlaw-6679	556	83	,	,	PUNCT
taxlaw-6679	556	84	153	153	NUM
taxlaw-6679	556	85	while	while	SCONJ
taxlaw-6679	556	86	the	the	DET
taxlaw-6679	556	87	two	two	NUM
taxlaw-6679	556	88	dynamic	dynamic	ADJ
taxlaw-6679	556	89	conformity	conformity	NOUN
taxlaw-6679	556	90	states	state	NOUN
taxlaw-6679	556	91	simply	simply	ADV
taxlaw-6679	556	92	left	leave	VERB
taxlaw-6679	556	93	the	the	DET
taxlaw-6679	556	94	section	section	NOUN
taxlaw-6679	556	95	199a	199a	NOUN
taxlaw-6679	556	96	deduction	deduction	NOUN
taxlaw-6679	556	97	in	in	ADP
taxlaw-6679	556	98	place	place	NOUN
taxlaw-6679	556	99	through	through	ADP
taxlaw-6679	556	100	inaction	inaction	NOUN
taxlaw-6679	556	101	.	.	PUNCT
taxlaw-6679	557	1	the	the	DET
taxlaw-6679	557	2	rationale	rationale	NOUN
taxlaw-6679	557	3	for	for	ADP
taxlaw-6679	557	4	idaho	idaho	PROPN
taxlaw-6679	557	5	’s	’s	PART
taxlaw-6679	557	6	decision	decision	NOUN
taxlaw-6679	557	7	is	be	AUX
taxlaw-6679	557	8	not	not	PART
taxlaw-6679	557	9	readily	readily	ADV
taxlaw-6679	557	10	ascertainable	ascertainable	ADJ
taxlaw-6679	557	11	.	.	PUNCT
taxlaw-6679	558	1	a	a	DET
taxlaw-6679	558	2	review	review	NOUN
taxlaw-6679	558	3	of	of	ADP
taxlaw-6679	558	4	the	the	DET
taxlaw-6679	558	5	legislative	legislative	ADJ
taxlaw-6679	558	6	record	record	NOUN
taxlaw-6679	558	7	reveals	reveal	VERB
taxlaw-6679	558	8	that	that	SCONJ
taxlaw-6679	558	9	written	write	VERB
taxlaw-6679	558	10	testimony	testimony	NOUN
taxlaw-6679	558	11	from	from	ADP
taxlaw-6679	558	12	a	a	DET
taxlaw-6679	558	13	nonpartisan	nonpartisan	ADJ
taxlaw-6679	558	14	,	,	PUNCT
taxlaw-6679	558	15	nonprofit	nonprofit	ADJ
taxlaw-6679	558	16	tax	tax	NOUN
taxlaw-6679	558	17	research	research	NOUN
taxlaw-6679	558	18	was	be	AUX
taxlaw-6679	558	19	received	receive	VERB
taxlaw-6679	558	20	urging	urge	VERB
taxlaw-6679	558	21	idaho	idaho	NOUN
taxlaw-6679	558	22	to	to	PART
taxlaw-6679	558	23	decouple	decouple	VERB
taxlaw-6679	558	24	from	from	ADP
taxlaw-6679	558	25	the	the	DET
taxlaw-6679	558	26	deduction	deduction	NOUN
taxlaw-6679	558	27	on	on	ADP
taxlaw-6679	558	28	tax	tax	NOUN
taxlaw-6679	558	29	policy	policy	NOUN
taxlaw-6679	558	30	grounds.154	grounds.154	VERB
taxlaw-6679	558	31	there	there	ADV
taxlaw-6679	558	32	145	145	NUM
taxlaw-6679	558	33	h.b	h.b	NOUN
taxlaw-6679	558	34	.	.	PROPN
taxlaw-6679	558	35	463	463	NUM
taxlaw-6679	558	36	,	,	PUNCT
taxlaw-6679	558	37	64th	64th	ADJ
taxlaw-6679	558	38	leg	leg	NOUN
taxlaw-6679	558	39	.	.	PUNCT
taxlaw-6679	558	40	,	,	PUNCT
taxlaw-6679	558	41	2d	2d	PROPN
taxlaw-6679	558	42	reg	reg	NOUN
taxlaw-6679	558	43	.	.	PUNCT
taxlaw-6679	559	1	sess	sess	PROPN
taxlaw-6679	559	2	.	.	PUNCT
taxlaw-6679	560	1	(	(	PUNCT
taxlaw-6679	560	2	idaho	idaho	PROPN
taxlaw-6679	560	3	2018	2018	NUM
taxlaw-6679	560	4	)	)	PUNCT
taxlaw-6679	560	5	.	.	PUNCT
taxlaw-6679	561	1	146	146	NUM
taxlaw-6679	561	2	idaho	idaho	PROPN
taxlaw-6679	561	3	ctr	ctr	PROPN
taxlaw-6679	561	4	.	.	PUNCT
taxlaw-6679	562	1	fiscal	fiscal	ADJ
taxlaw-6679	562	2	pol’y	pol’y	NOUN
taxlaw-6679	562	3	,	,	PUNCT
taxlaw-6679	562	4	analysis	analysis	NOUN
taxlaw-6679	562	5	of	of	ADP
taxlaw-6679	562	6	house	house	NOUN
taxlaw-6679	562	7	bill	bill	NOUN
taxlaw-6679	562	8	463	463	NUM
taxlaw-6679	562	9	,	,	PUNCT
taxlaw-6679	562	10	feb	feb	PROPN
taxlaw-6679	562	11	.	.	PROPN
taxlaw-6679	562	12	6	6	NUM
taxlaw-6679	562	13	,	,	PUNCT
taxlaw-6679	562	14	2018	2018	NUM
taxlaw-6679	562	15	,	,	PUNCT
taxlaw-6679	562	16	http://idahocfp.org/new/wpcontent/uploads/2018/02/analysis-of-hb463-2-6-2018.pdf	http://idahocfp.org/new/wpcontent/uploads/2018/02/analysis-of-hb463-2-6-2018.pdf	PROPN
taxlaw-6679	562	17	.	.	PUNCT
taxlaw-6679	563	1	[	[	X
taxlaw-6679	563	2	https://perma.cc/rh6s-7v9a	https://perma.cc/rh6s-7v9a	AUX
taxlaw-6679	563	3	]	]	X
taxlaw-6679	563	4	see	see	VERB
taxlaw-6679	563	5	also	also	ADV
taxlaw-6679	563	6	kyle	kyle	PROPN
taxlaw-6679	563	7	pfannenstiel	pfannenstiel	PROPN
taxlaw-6679	563	8	,	,	PUNCT
taxlaw-6679	563	9	house	house	PROPN
taxlaw-6679	563	10	unanimously	unanimously	ADV
taxlaw-6679	563	11	passes	pass	VERB
taxlaw-6679	563	12	child	child	NOUN
taxlaw-6679	563	13	-	-	PUNCT
taxlaw-6679	563	14	tax	tax	NOUN
taxlaw-6679	563	15	credit	credit	NOUN
taxlaw-6679	563	16	bill	bill	NOUN
taxlaw-6679	563	17	,	,	PUNCT
taxlaw-6679	563	18	coeur	coeur	PROPN
taxlaw-6679	563	19	d’alene	d’alene	PROPN
taxlaw-6679	563	20	press	press	PROPN
taxlaw-6679	563	21	(	(	PUNCT
taxlaw-6679	563	22	march	march	PROPN
taxlaw-6679	563	23	14	14	NUM
taxlaw-6679	563	24	,	,	PUNCT
taxlaw-6679	563	25	2018	2018	NUM
taxlaw-6679	563	26	)	)	PUNCT
taxlaw-6679	563	27	,	,	PUNCT
taxlaw-6679	563	28	supra	supra	PROPN
taxlaw-6679	563	29	note	note	VERB
taxlaw-6679	563	30	146	146	NUM
taxlaw-6679	563	31	147	147	NUM
taxlaw-6679	563	32	h.b	h.b	NOUN
taxlaw-6679	563	33	.	.	PROPN
taxlaw-6679	563	34	675	675	NUM
taxlaw-6679	563	35	,	,	PUNCT
taxlaw-6679	563	36	64th	64th	ADJ
taxlaw-6679	563	37	leg	leg	NOUN
taxlaw-6679	563	38	.	.	PUNCT
taxlaw-6679	563	39	,	,	PUNCT
taxlaw-6679	563	40	2d	2d	PROPN
taxlaw-6679	563	41	reg	reg	NOUN
taxlaw-6679	563	42	.	.	PUNCT
taxlaw-6679	564	1	sess	sess	PROPN
taxlaw-6679	564	2	.	.	PUNCT
taxlaw-6679	565	1	(	(	PUNCT
taxlaw-6679	565	2	idaho	idaho	PROPN
taxlaw-6679	565	3	2018	2018	NUM
taxlaw-6679	565	4	)	)	PUNCT
taxlaw-6679	565	5	.	.	PUNCT
taxlaw-6679	566	1	148	148	NUM
taxlaw-6679	566	2	this	this	DET
taxlaw-6679	566	3	statement	statement	NOUN
taxlaw-6679	566	4	is	be	AUX
taxlaw-6679	566	5	based	base	VERB
taxlaw-6679	566	6	on	on	ADP
taxlaw-6679	566	7	the	the	DET
taxlaw-6679	566	8	review	review	NOUN
taxlaw-6679	566	9	of	of	ADP
taxlaw-6679	566	10	publicly	publicly	ADV
taxlaw-6679	566	11	-	-	PUNCT
taxlaw-6679	566	12	available	available	ADJ
taxlaw-6679	566	13	legislative	legislative	ADJ
taxlaw-6679	566	14	materials	material	NOUN
taxlaw-6679	566	15	.	.	PUNCT
taxlaw-6679	567	1	it	it	PRON
taxlaw-6679	567	2	is	be	AUX
taxlaw-6679	567	3	possible	possible	ADJ
taxlaw-6679	567	4	that	that	SCONJ
taxlaw-6679	567	5	such	such	ADJ
taxlaw-6679	567	6	modeling	modeling	NOUN
taxlaw-6679	567	7	was	be	AUX
taxlaw-6679	567	8	performed	perform	VERB
taxlaw-6679	567	9	,	,	PUNCT
taxlaw-6679	567	10	but	but	CCONJ
taxlaw-6679	567	11	was	be	AUX
taxlaw-6679	567	12	not	not	PART
taxlaw-6679	567	13	publicly	publicly	ADV
taxlaw-6679	567	14	disclosed	disclose	VERB
taxlaw-6679	567	15	.	.	PUNCT
taxlaw-6679	568	1	149	149	NUM
taxlaw-6679	568	2	see	see	VERB
taxlaw-6679	568	3	,	,	PUNCT
taxlaw-6679	568	4	e.g.	e.g.	ADV
taxlaw-6679	568	5	,	,	PUNCT
taxlaw-6679	568	6	daniel	daniel	PROPN
taxlaw-6679	568	7	shaviro	shaviro	PROPN
taxlaw-6679	568	8	,	,	PUNCT
taxlaw-6679	568	9	evaluating	evaluate	VERB
taxlaw-6679	568	10	the	the	DET
taxlaw-6679	568	11	new	new	ADJ
taxlaw-6679	568	12	us	us	PROPN
taxlaw-6679	568	13	pass	pass	VERB
taxlaw-6679	568	14	-	-	PUNCT
taxlaw-6679	568	15	through	through	ADP
taxlaw-6679	568	16	rules	rule	NOUN
taxlaw-6679	568	17	,	,	PUNCT
taxlaw-6679	568	18	2018	2018	NUM
taxlaw-6679	568	19	british	british	ADJ
taxlaw-6679	568	20	tax	tax	NOUN
taxlaw-6679	568	21	rev	rev	X
taxlaw-6679	568	22	.	.	PROPN
taxlaw-6679	568	23	1	1	NUM
taxlaw-6679	568	24	,	,	PUNCT
taxlaw-6679	568	25	49	49	NUM
taxlaw-6679	568	26	(	(	PUNCT
taxlaw-6679	568	27	stating	state	VERB
taxlaw-6679	568	28	that	that	SCONJ
taxlaw-6679	568	29	the	the	DET
taxlaw-6679	568	30	§	§	PROPN
taxlaw-6679	568	31	199a	199a	NOUN
taxlaw-6679	568	32	deduction	deduction	NOUN
taxlaw-6679	568	33	“	"	PUNCT
taxlaw-6679	568	34	achieved	achieve	VERB
taxlaw-6679	568	35	a	a	DET
taxlaw-6679	568	36	rare	rare	ADJ
taxlaw-6679	568	37	and	and	CCONJ
taxlaw-6679	568	38	unenviable	unenviable	ADJ
taxlaw-6679	568	39	trifecta	trifecta	NOUN
taxlaw-6679	568	40	,	,	PUNCT
taxlaw-6679	568	41	by	by	ADP
taxlaw-6679	568	42	making	make	VERB
taxlaw-6679	568	43	the	the	DET
taxlaw-6679	568	44	tax	tax	NOUN
taxlaw-6679	568	45	system	system	NOUN
taxlaw-6679	568	46	less	less	ADV
taxlaw-6679	568	47	efficient	efficient	ADJ
taxlaw-6679	568	48	,	,	PUNCT
taxlaw-6679	568	49	less	less	ADV
taxlaw-6679	568	50	fair	fair	ADJ
taxlaw-6679	568	51	,	,	PUNCT
taxlaw-6679	568	52	and	and	CCONJ
taxlaw-6679	568	53	more	more	ADV
taxlaw-6679	568	54	complicated	complicated	ADJ
taxlaw-6679	568	55	.	.	PUNCT
taxlaw-6679	569	1	it	it	PRON
taxlaw-6679	569	2	lacked	lack	VERB
taxlaw-6679	569	3	any	any	DET
taxlaw-6679	569	4	coherent	coherent	ADJ
taxlaw-6679	569	5	(	(	PUNCT
taxlaw-6679	569	6	or	or	CCONJ
taxlaw-6679	569	7	even	even	ADV
taxlaw-6679	569	8	clearly	clearly	ADV
taxlaw-6679	569	9	articulated	articulated	ADJ
taxlaw-6679	569	10	)	)	PUNCT
taxlaw-6679	569	11	underlying	underlie	VERB
taxlaw-6679	569	12	principle	principle	NOUN
taxlaw-6679	569	13	,	,	PUNCT
taxlaw-6679	569	14	was	be	AUX
taxlaw-6679	569	15	shoddily	shoddily	ADV
taxlaw-6679	569	16	executed	execute	VERB
taxlaw-6679	569	17	,	,	PUNCT
taxlaw-6679	569	18	and	and	CCONJ
taxlaw-6679	569	19	ought	ought	AUX
taxlaw-6679	569	20	to	to	PART
taxlaw-6679	569	21	be	be	AUX
taxlaw-6679	569	22	promptly	promptly	ADV
taxlaw-6679	569	23	repealed	repeal	VERB
taxlaw-6679	569	24	”	"	PUNCT
taxlaw-6679	569	25	)	)	PUNCT
taxlaw-6679	569	26	;	;	PUNCT
taxlaw-6679	570	1	david	david	PROPN
taxlaw-6679	570	2	kamin	kamin	PROPN
taxlaw-6679	570	3	et	et	PROPN
taxlaw-6679	570	4	al	al	PROPN
taxlaw-6679	570	5	.	.	PROPN
taxlaw-6679	570	6	,	,	PUNCT
taxlaw-6679	570	7	the	the	DET
taxlaw-6679	570	8	games	game	NOUN
taxlaw-6679	570	9	they	they	PRON
taxlaw-6679	570	10	will	will	AUX
taxlaw-6679	570	11	play	play	VERB
taxlaw-6679	570	12	:	:	PUNCT
taxlaw-6679	570	13	tax	tax	NOUN
taxlaw-6679	570	14	games	game	NOUN
taxlaw-6679	570	15	,	,	PUNCT
taxlaw-6679	570	16	roadblocks	roadblock	NOUN
taxlaw-6679	570	17	,	,	PUNCT
taxlaw-6679	570	18	and	and	CCONJ
taxlaw-6679	570	19	glitches	glitch	NOUN
taxlaw-6679	570	20	under	under	ADP
taxlaw-6679	570	21	the	the	DET
taxlaw-6679	570	22	2017	2017	NUM
taxlaw-6679	570	23	tax	tax	NOUN
taxlaw-6679	570	24	legislation	legislation	NOUN
taxlaw-6679	570	25	,	,	PUNCT
taxlaw-6679	570	26	103	103	NUM
taxlaw-6679	570	27	minn	minn	NOUN
taxlaw-6679	570	28	.	.	PUNCT
taxlaw-6679	571	1	l.	l.	PROPN
taxlaw-6679	571	2	rev	rev	PROPN
taxlaw-6679	571	3	.	.	PROPN
taxlaw-6679	571	4	1439	1439	NUM
taxlaw-6679	571	5	,	,	PUNCT
taxlaw-6679	571	6	1459	1459	NUM
taxlaw-6679	571	7	(	(	PUNCT
taxlaw-6679	571	8	2019	2019	NUM
taxlaw-6679	571	9	)	)	PUNCT
taxlaw-6679	571	10	(	(	PUNCT
taxlaw-6679	571	11	devoting	devote	VERB
taxlaw-6679	571	12	an	an	DET
taxlaw-6679	571	13	entire	entire	ADJ
taxlaw-6679	571	14	section	section	NOUN
taxlaw-6679	571	15	of	of	ADP
taxlaw-6679	571	16	the	the	DET
taxlaw-6679	571	17	article	article	NOUN
taxlaw-6679	571	18	to	to	ADP
taxlaw-6679	571	19	“	"	PUNCT
taxlaw-6679	571	20	the	the	DET
taxlaw-6679	571	21	faulty	faulty	ADJ
taxlaw-6679	571	22	pass	pass	VERB
taxlaw-6679	571	23	-	-	PUNCT
taxlaw-6679	571	24	through	through	ADP
taxlaw-6679	571	25	deduction	deduction	NOUN
taxlaw-6679	571	26	”	"	PUNCT
taxlaw-6679	571	27	)	)	PUNCT
taxlaw-6679	571	28	.	.	PUNCT
taxlaw-6679	572	1	150	150	NUM
taxlaw-6679	572	2	the	the	DET
taxlaw-6679	572	3	federal	federal	ADJ
taxlaw-6679	572	4	government	government	NOUN
taxlaw-6679	572	5	estimated	estimate	VERB
taxlaw-6679	572	6	that	that	SCONJ
taxlaw-6679	572	7	it	it	PRON
taxlaw-6679	572	8	would	would	AUX
taxlaw-6679	572	9	lose	lose	VERB
taxlaw-6679	572	10	$	$	SYM
taxlaw-6679	572	11	414.5	414.5	NUM
taxlaw-6679	572	12	billion	billion	NUM
taxlaw-6679	572	13	in	in	ADP
taxlaw-6679	572	14	revenue	revenue	NOUN
taxlaw-6679	572	15	over	over	ADP
taxlaw-6679	572	16	the	the	DET
taxlaw-6679	572	17	ten	ten	NUM
taxlaw-6679	572	18	years	year	NOUN
taxlaw-6679	572	19	following	follow	VERB
taxlaw-6679	572	20	enactment	enactment	NOUN
taxlaw-6679	572	21	.	.	PUNCT
taxlaw-6679	573	1	joint	joint	ADJ
taxlaw-6679	573	2	committee	committee	PROPN
taxlaw-6679	573	3	on	on	ADP
taxlaw-6679	573	4	taxation	taxation	NOUN
taxlaw-6679	573	5	,	,	PUNCT
taxlaw-6679	573	6	supra	supra	PROPN
taxlaw-6679	573	7	note	note	VERB
taxlaw-6679	573	8	107	107	NUM
taxlaw-6679	573	9	,	,	PUNCT
taxlaw-6679	573	10	at	at	ADP
taxlaw-6679	573	11	1	1	NUM
taxlaw-6679	573	12	.	.	PUNCT
taxlaw-6679	574	1	while	while	SCONJ
taxlaw-6679	574	2	there	there	PRON
taxlaw-6679	574	3	are	be	VERB
taxlaw-6679	574	4	no	no	DET
taxlaw-6679	574	5	readily	readily	ADV
taxlaw-6679	574	6	available	available	ADJ
taxlaw-6679	574	7	estimates	estimate	NOUN
taxlaw-6679	574	8	of	of	ADP
taxlaw-6679	574	9	the	the	DET
taxlaw-6679	574	10	amount	amount	NOUN
taxlaw-6679	574	11	of	of	ADP
taxlaw-6679	574	12	revenue	revenue	NOUN
taxlaw-6679	574	13	states	state	NOUN
taxlaw-6679	574	14	would	would	AUX
taxlaw-6679	574	15	lose	lose	VERB
taxlaw-6679	574	16	were	be	AUX
taxlaw-6679	574	17	they	they	PRON
taxlaw-6679	574	18	to	to	PART
taxlaw-6679	574	19	conform	conform	VERB
taxlaw-6679	574	20	,	,	PUNCT
taxlaw-6679	574	21	it	it	PRON
taxlaw-6679	574	22	is	be	AUX
taxlaw-6679	574	23	clear	clear	ADJ
taxlaw-6679	574	24	that	that	SCONJ
taxlaw-6679	574	25	state	state	NOUN
taxlaw-6679	574	26	tax	tax	NOUN
taxlaw-6679	574	27	receipts	receipt	NOUN
taxlaw-6679	574	28	would	would	AUX
taxlaw-6679	574	29	be	be	AUX
taxlaw-6679	574	30	lower	low	ADJ
taxlaw-6679	574	31	if	if	SCONJ
taxlaw-6679	574	32	they	they	PRON
taxlaw-6679	574	33	conformed	conform	VERB
taxlaw-6679	574	34	to	to	ADP
taxlaw-6679	574	35	the	the	DET
taxlaw-6679	574	36	section	section	NOUN
taxlaw-6679	574	37	199a	199a	NOUN
taxlaw-6679	574	38	deduction	deduction	NOUN
taxlaw-6679	574	39	,	,	PUNCT
taxlaw-6679	574	40	as	as	SCONJ
taxlaw-6679	574	41	it	it	PRON
taxlaw-6679	574	42	would	would	AUX
taxlaw-6679	574	43	reduce	reduce	VERB
taxlaw-6679	574	44	otherwise	otherwise	ADV
taxlaw-6679	574	45	taxable	taxable	ADJ
taxlaw-6679	574	46	income	income	NOUN
taxlaw-6679	574	47	.	.	PUNCT
taxlaw-6679	575	1	for	for	ADP
taxlaw-6679	575	2	the	the	DET
taxlaw-6679	575	3	status	status	NOUN
taxlaw-6679	575	4	of	of	ADP
taxlaw-6679	575	5	state	state	NOUN
taxlaw-6679	575	6	conformity	conformity	NOUN
taxlaw-6679	575	7	to	to	ADP
taxlaw-6679	575	8	section	section	NOUN
taxlaw-6679	575	9	199a	199a	NOUN
taxlaw-6679	575	10	,	,	PUNCT
taxlaw-6679	575	11	see	see	VERB
taxlaw-6679	575	12	walczak	walczak	NOUN
taxlaw-6679	575	13	,	,	PUNCT
taxlaw-6679	575	14	supra	supra	PROPN
taxlaw-6679	575	15	note	note	NOUN
taxlaw-6679	575	16	6	6	NUM
taxlaw-6679	575	17	,	,	PUNCT
taxlaw-6679	575	18	at	at	ADP
taxlaw-6679	575	19	19	19	NUM
taxlaw-6679	575	20	.	.	NOUN
taxlaw-6679	575	21	151	151	NUM
taxlaw-6679	575	22	for	for	ADP
taxlaw-6679	575	23	a	a	DET
taxlaw-6679	575	24	detailed	detailed	ADJ
taxlaw-6679	575	25	discussion	discussion	NOUN
taxlaw-6679	575	26	of	of	ADP
taxlaw-6679	575	27	why	why	SCONJ
taxlaw-6679	575	28	states	state	NOUN
taxlaw-6679	575	29	should	should	AUX
taxlaw-6679	575	30	decouple	decouple	VERB
taxlaw-6679	575	31	from	from	ADP
taxlaw-6679	575	32	section	section	NOUN
taxlaw-6679	575	33	199a	199a	NOUN
taxlaw-6679	575	34	,	,	PUNCT
taxlaw-6679	575	35	see	see	VERB
taxlaw-6679	575	36	shanske	shanske	PROPN
taxlaw-6679	575	37	,	,	PUNCT
taxlaw-6679	575	38	supra	supra	PROPN
taxlaw-6679	575	39	note	note	NOUN
taxlaw-6679	575	40	51	51	NUM
taxlaw-6679	575	41	.	.	NOUN
taxlaw-6679	575	42	152	152	NUM
taxlaw-6679	575	43	see	see	VERB
taxlaw-6679	575	44	h.f	h.f	PROPN
taxlaw-6679	575	45	.	.	PROPN
taxlaw-6679	575	46	5	5	NUM
taxlaw-6679	575	47	,	,	PUNCT
taxlaw-6679	575	48	91st	91st	ADJ
taxlaw-6679	575	49	leg	leg	NOUN
taxlaw-6679	575	50	.	.	PUNCT
taxlaw-6679	575	51	,	,	PUNCT
taxlaw-6679	575	52	1st	1st	PROPN
taxlaw-6679	575	53	spec	spec	NOUN
taxlaw-6679	575	54	.	.	PUNCT
taxlaw-6679	576	1	sess	sess	PROPN
taxlaw-6679	576	2	.	.	PUNCT
taxlaw-6679	577	1	(	(	PUNCT
taxlaw-6679	577	2	minn	minn	PROPN
taxlaw-6679	577	3	.	.	PROPN
taxlaw-6679	577	4	2019	2019	NUM
taxlaw-6679	577	5	)	)	PUNCT
taxlaw-6679	577	6	;	;	PUNCT
taxlaw-6679	578	1	h.	h.	PROPN
taxlaw-6679	578	2	5341	5341	NUM
taxlaw-6679	578	3	,	,	PUNCT
taxlaw-6679	578	4	122nd	122nd	PROPN
taxlaw-6679	578	5	gen	gen	PROPN
taxlaw-6679	578	6	.	.	PROPN
taxlaw-6679	578	7	assemb	assemb	PROPN
taxlaw-6679	578	8	.	.	PUNCT
taxlaw-6679	578	9	,	,	PUNCT
taxlaw-6679	578	10	2nd	2nd	ADJ
taxlaw-6679	578	11	reg	reg	NOUN
taxlaw-6679	578	12	.	.	PUNCT
taxlaw-6679	579	1	sess	sess	PROPN
taxlaw-6679	579	2	.	.	PUNCT
taxlaw-6679	580	1	(	(	PUNCT
taxlaw-6679	580	2	s.c	s.c	PROPN
taxlaw-6679	580	3	.	.	PROPN
taxlaw-6679	580	4	2018	2018	NUM
taxlaw-6679	580	5	)	)	PUNCT
taxlaw-6679	580	6	;	;	PUNCT
taxlaw-6679	580	7	h.	h.	PROPN
taxlaw-6679	580	8	16	16	NUM
taxlaw-6679	580	9	,	,	PUNCT
taxlaw-6679	580	10	1st	1st	ADJ
taxlaw-6679	580	11	spec	spec	NOUN
taxlaw-6679	580	12	.	.	PUNCT
taxlaw-6679	581	1	sess	sess	PROPN
taxlaw-6679	581	2	.	.	PUNCT
taxlaw-6679	582	1	(	(	PUNCT
taxlaw-6679	582	2	vt	vt	PROPN
taxlaw-6679	582	3	.	.	PROPN
taxlaw-6679	582	4	2018	2018	NUM
taxlaw-6679	582	5	)	)	PUNCT
taxlaw-6679	582	6	.	.	PUNCT
taxlaw-6679	583	1	153	153	NUM
taxlaw-6679	583	2	idaho	idaho	PROPN
taxlaw-6679	583	3	code	code	PROPN
taxlaw-6679	583	4	ann	ann	PROPN
taxlaw-6679	583	5	.	.	PUNCT
taxlaw-6679	584	1	§	§	PROPN
taxlaw-6679	584	2	§	§	PROPN
taxlaw-6679	584	3	63	63	NUM
taxlaw-6679	584	4	-	-	SYM
taxlaw-6679	584	5	3022	3022	NUM
taxlaw-6679	584	6	&	&	CCONJ
taxlaw-6679	584	7	63	63	NUM
taxlaw-6679	584	8	-	-	SYM
taxlaw-6679	584	9	3021(b)(5	3021(b)(5	NUM
taxlaw-6679	584	10	)	)	PUNCT
taxlaw-6679	584	11	(	(	PUNCT
taxlaw-6679	584	12	2019	2019	NUM
taxlaw-6679	584	13	)	)	PUNCT
taxlaw-6679	584	14	.	.	PUNCT
taxlaw-6679	585	1	154	154	NUM
taxlaw-6679	585	2	idaho	idaho	NOUN
taxlaw-6679	585	3	should	should	AUX
taxlaw-6679	585	4	consider	consider	VERB
taxlaw-6679	585	5	decoupling	decouple	VERB
taxlaw-6679	585	6	from	from	ADP
taxlaw-6679	585	7	the	the	DET
taxlaw-6679	585	8	pass	pass	VERB
taxlaw-6679	585	9	-	-	PUNCT
taxlaw-6679	585	10	through	through	ADP
taxlaw-6679	585	11	deduction	deduction	NOUN
taxlaw-6679	585	12	,	,	PUNCT
taxlaw-6679	585	13	hearing	hear	VERB
taxlaw-6679	585	14	before	before	ADP
taxlaw-6679	585	15	the	the	DET
taxlaw-6679	585	16	h.	h.	PROPN
taxlaw-6679	585	17	comm	comm	NOUN
taxlaw-6679	585	18	.	.	PUNCT
taxlaw-6679	586	1	on	on	ADP
taxlaw-6679	586	2	rev	rev	PROPN
taxlaw-6679	586	3	.	.	PROPN
taxlaw-6679	586	4	&	&	CCONJ
taxlaw-6679	586	5	tax’n	tax’n	NUM
taxlaw-6679	586	6	,	,	PUNCT
taxlaw-6679	586	7	64th	64th	ADJ
taxlaw-6679	586	8	leg	leg	NOUN
taxlaw-6679	586	9	.	.	PUNCT
taxlaw-6679	586	10	,	,	PUNCT
taxlaw-6679	586	11	2nd	2nd	ADJ
taxlaw-6679	586	12	sess	sess	NOUN
taxlaw-6679	586	13	.	.	PUNCT
taxlaw-6679	587	1	(	(	PUNCT
taxlaw-6679	587	2	idaho	idaho	PROPN
taxlaw-6679	587	3	2018	2018	NUM
taxlaw-6679	587	4	)	)	PUNCT
taxlaw-6679	587	5	(	(	PUNCT
taxlaw-6679	587	6	written	write	VERB
taxlaw-6679	587	7	testimony	testimony	NOUN
taxlaw-6679	587	8	of	of	ADP
taxlaw-6679	587	9	nicole	nicole	PROPN
taxlaw-6679	587	10	kaeding	kaeding	PROPN
taxlaw-6679	587	11	,	,	PUNCT
taxlaw-6679	587	12	director	director	NOUN
taxlaw-6679	587	13	of	of	ADP
taxlaw-6679	587	14	special	special	ADJ
taxlaw-6679	587	15	projects	project	NOUN
taxlaw-6679	587	16	at	at	ADP
taxlaw-6679	587	17	the	the	DET
taxlaw-6679	587	18	tax	tax	NOUN
taxlaw-6679	587	19	foundation	foundation	NOUN
taxlaw-6679	587	20	)	)	PUNCT
taxlaw-6679	588	1	[	[	X
taxlaw-6679	588	2	vol.11:1	vol.11:1	NOUN
taxlaw-6679	588	3	columbia	columbia	PROPN
taxlaw-6679	588	4	journal	journal	PROPN
taxlaw-6679	588	5	of	of	ADP
taxlaw-6679	588	6	tax	tax	NOUN
taxlaw-6679	588	7	law	law	PROPN
taxlaw-6679	588	8	86	86	NUM
taxlaw-6679	588	9	was	be	AUX
taxlaw-6679	588	10	also	also	ADV
taxlaw-6679	588	11	an	an	DET
taxlaw-6679	588	12	explicit	explicit	ADJ
taxlaw-6679	588	13	acknowledgement	acknowledgement	NOUN
taxlaw-6679	588	14	in	in	ADP
taxlaw-6679	588	15	the	the	DET
taxlaw-6679	588	16	legislative	legislative	ADJ
taxlaw-6679	588	17	record	record	NOUN
taxlaw-6679	588	18	that	that	SCONJ
taxlaw-6679	588	19	idaho	idaho	NOUN
taxlaw-6679	588	20	would	would	AUX
taxlaw-6679	588	21	be	be	AUX
taxlaw-6679	588	22	the	the	DET
taxlaw-6679	588	23	first	first	ADJ
taxlaw-6679	588	24	state	state	NOUN
taxlaw-6679	588	25	to	to	PART
taxlaw-6679	588	26	conform	conform	VERB
taxlaw-6679	588	27	to	to	ADP
taxlaw-6679	588	28	the	the	DET
taxlaw-6679	588	29	section	section	NOUN
taxlaw-6679	588	30	199a	199a	NOUN
taxlaw-6679	588	31	deduction,155	deduction,155	INTJ
taxlaw-6679	589	1	but	but	CCONJ
taxlaw-6679	589	2	no	no	DET
taxlaw-6679	589	3	further	further	ADJ
taxlaw-6679	589	4	information	information	NOUN
taxlaw-6679	589	5	is	be	AUX
taxlaw-6679	589	6	provided	provide	VERB
taxlaw-6679	589	7	.	.	PUNCT
taxlaw-6679	590	1	the	the	DET
taxlaw-6679	590	2	state	state	NOUN
taxlaw-6679	590	3	’s	’s	PART
taxlaw-6679	590	4	decision	decision	NOUN
taxlaw-6679	590	5	to	to	PART
taxlaw-6679	590	6	add	add	VERB
taxlaw-6679	590	7	the	the	DET
taxlaw-6679	590	8	section	section	NOUN
taxlaw-6679	590	9	199a	199a	NOUN
taxlaw-6679	590	10	deduction	deduction	NOUN
taxlaw-6679	590	11	was	be	AUX
taxlaw-6679	590	12	not	not	PART
taxlaw-6679	590	13	covered	cover	VERB
taxlaw-6679	590	14	by	by	ADP
taxlaw-6679	590	15	any	any	PRON
taxlaw-6679	590	16	of	of	ADP
taxlaw-6679	590	17	the	the	DET
taxlaw-6679	590	18	news	news	NOUN
taxlaw-6679	590	19	sources	source	NOUN
taxlaw-6679	590	20	reviewed.156	reviewed.156	NOUN
taxlaw-6679	590	21	in	in	ADP
taxlaw-6679	590	22	three	three	NUM
taxlaw-6679	590	23	of	of	ADP
taxlaw-6679	590	24	the	the	DET
taxlaw-6679	590	25	four	four	NUM
taxlaw-6679	590	26	states	state	NOUN
taxlaw-6679	590	27	,	,	PUNCT
taxlaw-6679	590	28	the	the	DET
taxlaw-6679	590	29	revenue	revenue	NOUN
taxlaw-6679	590	30	windfall	windfall	NOUN
taxlaw-6679	590	31	was	be	AUX
taxlaw-6679	590	32	not	not	PART
taxlaw-6679	590	33	returned	return	VERB
taxlaw-6679	590	34	solely	solely	ADV
taxlaw-6679	590	35	through	through	ADP
taxlaw-6679	590	36	a	a	DET
taxlaw-6679	590	37	family	family	NOUN
taxlaw-6679	590	38	size	size	NOUN
taxlaw-6679	590	39	adjustment	adjustment	NOUN
taxlaw-6679	590	40	or	or	CCONJ
taxlaw-6679	590	41	decoupling	decouple	VERB
taxlaw-6679	590	42	from	from	ADP
taxlaw-6679	590	43	section	section	NOUN
taxlaw-6679	590	44	199a	199a	NOUN
taxlaw-6679	590	45	,	,	PUNCT
taxlaw-6679	590	46	but	but	CCONJ
taxlaw-6679	590	47	also	also	ADV
taxlaw-6679	590	48	through	through	ADP
taxlaw-6679	590	49	modest	modest	ADJ
taxlaw-6679	590	50	rate	rate	NOUN
taxlaw-6679	590	51	cuts	cut	NOUN
taxlaw-6679	590	52	ranging	range	VERB
taxlaw-6679	590	53	from	from	ADP
taxlaw-6679	590	54	.2	.2	NUM
taxlaw-6679	590	55	to	to	ADP
taxlaw-6679	590	56	.475%.157	.475%.157	ADV
taxlaw-6679	590	57	rate	rate	NOUN
taxlaw-6679	590	58	cuts	cut	NOUN
taxlaw-6679	590	59	are	be	AUX
taxlaw-6679	590	60	the	the	DET
taxlaw-6679	590	61	simplest	simple	ADJ
taxlaw-6679	590	62	method	method	NOUN
taxlaw-6679	590	63	to	to	PART
taxlaw-6679	590	64	arrive	arrive	VERB
taxlaw-6679	590	65	at	at	ADP
taxlaw-6679	590	66	a	a	DET
taxlaw-6679	590	67	revenue	revenue	NOUN
taxlaw-6679	590	68	target	target	NOUN
taxlaw-6679	590	69	if	if	SCONJ
taxlaw-6679	590	70	the	the	DET
taxlaw-6679	590	71	desire	desire	NOUN
taxlaw-6679	590	72	is	be	AUX
taxlaw-6679	590	73	to	to	PART
taxlaw-6679	590	74	return	return	VERB
taxlaw-6679	590	75	any	any	DET
taxlaw-6679	590	76	tcja	tcja	ADJ
taxlaw-6679	590	77	windfall	windfall	NOUN
taxlaw-6679	590	78	to	to	ADP
taxlaw-6679	590	79	taxpayers	taxpayer	NOUN
taxlaw-6679	590	80	.	.	PUNCT
taxlaw-6679	591	1	rate	rate	NOUN
taxlaw-6679	591	2	cuts	cut	NOUN
taxlaw-6679	591	3	are	be	AUX
taxlaw-6679	591	4	also	also	ADV
taxlaw-6679	591	5	highly	highly	ADV
taxlaw-6679	591	6	practical	practical	ADJ
taxlaw-6679	591	7	response	response	NOUN
taxlaw-6679	591	8	when	when	SCONJ
taxlaw-6679	591	9	federal	federal	ADJ
taxlaw-6679	591	10	law	law	NOUN
taxlaw-6679	591	11	makes	make	VERB
taxlaw-6679	591	12	many	many	ADJ
taxlaw-6679	591	13	small	small	ADJ
taxlaw-6679	591	14	adjustments	adjustment	NOUN
taxlaw-6679	591	15	that	that	PRON
taxlaw-6679	591	16	would	would	AUX
taxlaw-6679	591	17	be	be	AUX
taxlaw-6679	591	18	tedious	tedious	ADJ
taxlaw-6679	591	19	for	for	SCONJ
taxlaw-6679	591	20	a	a	DET
taxlaw-6679	591	21	state	state	NOUN
taxlaw-6679	591	22	to	to	PART
taxlaw-6679	591	23	attempt	attempt	VERB
taxlaw-6679	591	24	to	to	PART
taxlaw-6679	591	25	directly	directly	ADV
taxlaw-6679	591	26	offset	offset	VERB
taxlaw-6679	591	27	.	.	PUNCT
taxlaw-6679	592	1	for	for	ADP
taxlaw-6679	592	2	example	example	NOUN
taxlaw-6679	592	3	,	,	PUNCT
taxlaw-6679	592	4	the	the	DET
taxlaw-6679	592	5	tcja	tcja	NOUN
taxlaw-6679	592	6	eliminated	eliminate	VERB
taxlaw-6679	592	7	the	the	DET
taxlaw-6679	592	8	ability	ability	NOUN
taxlaw-6679	592	9	of	of	ADP
taxlaw-6679	592	10	employers	employer	NOUN
taxlaw-6679	592	11	to	to	PART
taxlaw-6679	592	12	reimburse	reimburse	VERB
taxlaw-6679	592	13	employees	employee	NOUN
taxlaw-6679	592	14	for	for	ADP
taxlaw-6679	592	15	a	a	DET
taxlaw-6679	592	16	small	small	ADJ
taxlaw-6679	592	17	amount	amount	NOUN
taxlaw-6679	592	18	of	of	ADP
taxlaw-6679	592	19	their	their	PRON
taxlaw-6679	592	20	qualifying	qualifying	NOUN
taxlaw-6679	592	21	bicycle	bicycle	NOUN
taxlaw-6679	592	22	commuting	commuting	NOUN
taxlaw-6679	592	23	expenses	expense	NOUN
taxlaw-6679	592	24	on	on	ADP
taxlaw-6679	592	25	a	a	DET
taxlaw-6679	592	26	tax	tax	NOUN
taxlaw-6679	592	27	-	-	PUNCT
taxlaw-6679	592	28	free	free	ADJ
taxlaw-6679	592	29	basis.158	basis.158	NOUN
taxlaw-6679	592	30	such	such	DET
taxlaw-6679	592	31	a	a	DET
taxlaw-6679	592	32	change	change	NOUN
taxlaw-6679	592	33	may	may	AUX
taxlaw-6679	592	34	well	well	ADV
taxlaw-6679	592	35	have	have	VERB
taxlaw-6679	592	36	distributional	distributional	ADJ
taxlaw-6679	592	37	effects	effect	NOUN
taxlaw-6679	592	38	that	that	PRON
taxlaw-6679	592	39	a	a	DET
taxlaw-6679	592	40	state	state	NOUN
taxlaw-6679	592	41	disagrees	disagree	VERB
taxlaw-6679	592	42	with	with	ADP
taxlaw-6679	592	43	from	from	ADP
taxlaw-6679	592	44	a	a	DET
taxlaw-6679	592	45	policy	policy	NOUN
taxlaw-6679	592	46	perspective	perspective	NOUN
taxlaw-6679	592	47	,	,	PUNCT
taxlaw-6679	592	48	but	but	CCONJ
taxlaw-6679	592	49	the	the	DET
taxlaw-6679	592	50	effects	effect	NOUN
taxlaw-6679	592	51	are	be	AUX
taxlaw-6679	592	52	so	so	ADV
taxlaw-6679	592	53	minor	minor	ADJ
taxlaw-6679	592	54	that	that	SCONJ
taxlaw-6679	592	55	it	it	PRON
taxlaw-6679	592	56	is	be	AUX
taxlaw-6679	592	57	impractical	impractical	ADJ
taxlaw-6679	592	58	for	for	SCONJ
taxlaw-6679	592	59	a	a	DET
taxlaw-6679	592	60	state	state	NOUN
taxlaw-6679	592	61	to	to	PART
taxlaw-6679	592	62	attempt	attempt	VERB
taxlaw-6679	592	63	to	to	PART
taxlaw-6679	592	64	directly	directly	ADV
taxlaw-6679	592	65	offset	offset	VERB
taxlaw-6679	592	66	it	it	PRON
taxlaw-6679	592	67	.	.	PUNCT
taxlaw-6679	593	1	while	while	SCONJ
taxlaw-6679	593	2	blunt	blunt	ADJ
taxlaw-6679	593	3	,	,	PUNCT
taxlaw-6679	593	4	state	state	NOUN
taxlaw-6679	593	5	rate	rate	NOUN
taxlaw-6679	593	6	reductions	reduction	NOUN
taxlaw-6679	593	7	can	can	AUX
taxlaw-6679	593	8	broadly	broadly	ADV
taxlaw-6679	593	9	put	put	VERB
taxlaw-6679	593	10	taxpayers	taxpayer	NOUN
taxlaw-6679	593	11	at	at	ADP
taxlaw-6679	593	12	various	various	ADJ
taxlaw-6679	593	13	income	income	NOUN
taxlaw-6679	593	14	levels	level	NOUN
taxlaw-6679	593	15	in	in	ADP
taxlaw-6679	593	16	close	close	ADV
taxlaw-6679	593	17	to	to	ADP
taxlaw-6679	593	18	the	the	DET
taxlaw-6679	593	19	same	same	ADJ
taxlaw-6679	593	20	position	position	NOUN
taxlaw-6679	593	21	they	they	PRON
taxlaw-6679	593	22	would	would	AUX
taxlaw-6679	593	23	have	have	AUX
taxlaw-6679	593	24	been	be	AUX
taxlaw-6679	593	25	in	in	ADP
taxlaw-6679	593	26	absent	absent	ADJ
taxlaw-6679	593	27	federal	federal	ADJ
taxlaw-6679	593	28	changes	change	NOUN
taxlaw-6679	593	29	.	.	PUNCT
taxlaw-6679	594	1	finally	finally	ADV
taxlaw-6679	594	2	,	,	PUNCT
taxlaw-6679	594	3	one	one	NUM
taxlaw-6679	594	4	of	of	ADP
taxlaw-6679	594	5	the	the	DET
taxlaw-6679	594	6	six	six	NUM
taxlaw-6679	594	7	states	state	NOUN
taxlaw-6679	594	8	using	use	VERB
taxlaw-6679	594	9	tight	tight	ADJ
taxlaw-6679	594	10	conformity	conformity	NOUN
taxlaw-6679	594	11	pre	pre	ADJ
taxlaw-6679	594	12	-	-	ADJ
taxlaw-6679	594	13	tcja	tcja	ADJ
taxlaw-6679	594	14	switched	switch	VERB
taxlaw-6679	594	15	to	to	ADP
taxlaw-6679	594	16	light	light	ADJ
taxlaw-6679	594	17	conformity	conformity	NOUN
taxlaw-6679	594	18	post	post	NOUN
taxlaw-6679	594	19	-	-	ADJ
taxlaw-6679	594	20	tcja	tcja	ADJ
taxlaw-6679	594	21	.	.	PUNCT
taxlaw-6679	595	1	by	by	ADP
taxlaw-6679	595	2	doing	do	VERB
taxlaw-6679	595	3	so	so	ADV
taxlaw-6679	595	4	,	,	PUNCT
taxlaw-6679	595	5	minnesota	minnesota	PROPN
taxlaw-6679	595	6	switched	switch	VERB
taxlaw-6679	595	7	from	from	ADP
taxlaw-6679	595	8	beginning	begin	VERB
taxlaw-6679	595	9	state	state	NOUN
taxlaw-6679	595	10	income	income	NOUN
taxlaw-6679	595	11	tax	tax	NOUN
taxlaw-6679	595	12	calculations	calculation	NOUN
taxlaw-6679	595	13	with	with	ADP
taxlaw-6679	595	14	federal	federal	ADJ
taxlaw-6679	595	15	taxable	taxable	ADJ
taxlaw-6679	595	16	income	income	NOUN
taxlaw-6679	595	17	to	to	ADP
taxlaw-6679	595	18	beginning	begin	VERB
taxlaw-6679	595	19	such	such	ADJ
taxlaw-6679	595	20	calculations	calculation	NOUN
taxlaw-6679	595	21	with	with	ADP
taxlaw-6679	595	22	federal	federal	ADJ
taxlaw-6679	595	23	adjusted	adjust	VERB
taxlaw-6679	595	24	gross	gross	ADJ
taxlaw-6679	595	25	income	income	NOUN
taxlaw-6679	595	26	,	,	PUNCT
taxlaw-6679	595	27	with	with	ADP
taxlaw-6679	595	28	the	the	DET
taxlaw-6679	595	29	result	result	NOUN
taxlaw-6679	595	30	that	that	SCONJ
taxlaw-6679	595	31	the	the	DET
taxlaw-6679	595	32	state	state	NOUN
taxlaw-6679	595	33	now	now	ADV
taxlaw-6679	595	34	directly	directly	ADV
taxlaw-6679	595	35	incorporates	incorporate	VERB
taxlaw-6679	595	36	much	much	ADV
taxlaw-6679	595	37	less	less	ADJ
taxlaw-6679	595	38	of	of	ADP
taxlaw-6679	595	39	the	the	DET
taxlaw-6679	595	40	federal	federal	ADJ
taxlaw-6679	595	41	income	income	NOUN
taxlaw-6679	595	42	tax	tax	NOUN
taxlaw-6679	595	43	code.159	code.159	NOUN
taxlaw-6679	595	44	interestingly	interestingly	ADV
taxlaw-6679	595	45	,	,	PUNCT
taxlaw-6679	595	46	while	while	SCONJ
taxlaw-6679	595	47	minnesota	minnesota	PROPN
taxlaw-6679	595	48	lessened	lessen	VERB
taxlaw-6679	595	49	its	its	PRON
taxlaw-6679	595	50	direct	direct	ADJ
taxlaw-6679	595	51	incorporation	incorporation	NOUN
taxlaw-6679	595	52	of	of	ADP
taxlaw-6679	595	53	federal	federal	ADJ
taxlaw-6679	595	54	tax	tax	NOUN
taxlaw-6679	595	55	law	law	NOUN
taxlaw-6679	595	56	,	,	PUNCT
taxlaw-6679	595	57	it	it	PRON
taxlaw-6679	595	58	still	still	ADV
taxlaw-6679	595	59	chose	choose	VERB
taxlaw-6679	595	60	to	to	PART
taxlaw-6679	595	61	largely	largely	ADV
taxlaw-6679	595	62	mirror	mirror	VERB
taxlaw-6679	595	63	federal	federal	ADJ
taxlaw-6679	595	64	tax	tax	NOUN
taxlaw-6679	595	65	law	law	NOUN
taxlaw-6679	595	66	by	by	ADP
taxlaw-6679	595	67	adopting	adopt	VERB
taxlaw-6679	595	68	state	state	NOUN
taxlaw-6679	595	69	standard	standard	ADJ
taxlaw-6679	595	70	and	and	CCONJ
taxlaw-6679	595	71	itemized	itemize	VERB
taxlaw-6679	595	72	deductions	deduction	NOUN
taxlaw-6679	595	73	that	that	PRON
taxlaw-6679	595	74	largely	largely	ADV
taxlaw-6679	595	75	mirrored	mirror	VERB
taxlaw-6679	595	76	those	those	PRON
taxlaw-6679	595	77	adopted	adopt	VERB
taxlaw-6679	595	78	by	by	ADP
taxlaw-6679	595	79	the	the	DET
taxlaw-6679	595	80	tcja.160	tcja.160	NOUN
taxlaw-6679	595	81	presumably	presumably	ADV
taxlaw-6679	595	82	the	the	DET
taxlaw-6679	595	83	switch	switch	NOUN
taxlaw-6679	595	84	to	to	ADP
taxlaw-6679	595	85	light	light	ADJ
taxlaw-6679	595	86	conformity	conformity	NOUN
taxlaw-6679	595	87	was	be	AUX
taxlaw-6679	595	88	an	an	DET
taxlaw-6679	595	89	effort	effort	NOUN
taxlaw-6679	595	90	to	to	PART
taxlaw-6679	595	91	limit	limit	VERB
taxlaw-6679	595	92	the	the	DET
taxlaw-6679	595	93	state	state	NOUN
taxlaw-6679	595	94	’s	’s	PART
taxlaw-6679	595	95	future	future	ADJ
taxlaw-6679	595	96	vulnerability	vulnerability	NOUN
taxlaw-6679	595	97	to	to	ADP
taxlaw-6679	595	98	federal	federal	ADJ
taxlaw-6679	595	99	changes	change	NOUN
taxlaw-6679	595	100	,	,	PUNCT
taxlaw-6679	595	101	a	a	DET
taxlaw-6679	595	102	particular	particular	ADJ
taxlaw-6679	595	103	concern	concern	NOUN
taxlaw-6679	595	104	given	give	VERB
taxlaw-6679	595	105	the	the	DET
taxlaw-6679	595	106	tcja	tcja	NOUN
taxlaw-6679	595	107	’s	’s	PART
taxlaw-6679	595	108	sunset	sunset	NOUN
taxlaw-6679	595	109	.	.	PUNCT
taxlaw-6679	596	1	3	3	X
taxlaw-6679	596	2	.	.	X
taxlaw-6679	596	3	tight	tight	ADJ
taxlaw-6679	596	4	conformity	conformity	NOUN
taxlaw-6679	596	5	outliers	outlier	NOUN
taxlaw-6679	596	6	:	:	PUNCT
taxlaw-6679	596	7	colorado	colorado	NOUN
taxlaw-6679	596	8	and	and	CCONJ
taxlaw-6679	596	9	north	north	PROPN
taxlaw-6679	596	10	dakota	dakota	PROPN
taxlaw-6679	596	11	as	as	SCONJ
taxlaw-6679	596	12	noted	note	VERB
taxlaw-6679	596	13	above	above	ADV
taxlaw-6679	596	14	,	,	PUNCT
taxlaw-6679	596	15	only	only	ADV
taxlaw-6679	596	16	two	two	NUM
taxlaw-6679	596	17	tight	tight	ADJ
taxlaw-6679	596	18	conformity	conformity	NOUN
taxlaw-6679	596	19	states	state	NOUN
taxlaw-6679	596	20	allowed	allow	VERB
taxlaw-6679	596	21	the	the	DET
taxlaw-6679	596	22	changes	change	NOUN
taxlaw-6679	596	23	made	make	VERB
taxlaw-6679	596	24	by	by	ADP
taxlaw-6679	596	25	the	the	DET
taxlaw-6679	596	26	tcja	tcja	NOUN
taxlaw-6679	596	27	to	to	PART
taxlaw-6679	596	28	increase	increase	VERB
taxlaw-6679	596	29	state	state	NOUN
taxlaw-6679	596	30	taxes	taxis	NOUN
taxlaw-6679	596	31	.	.	PUNCT
taxlaw-6679	597	1	this	this	DET
taxlaw-6679	597	2	effect	effect	NOUN
taxlaw-6679	597	3	is	be	AUX
taxlaw-6679	597	4	perhaps	perhaps	ADV
taxlaw-6679	597	5	the	the	DET
taxlaw-6679	597	6	most	most	ADV
taxlaw-6679	597	7	basic	basic	ADJ
taxlaw-6679	597	8	concern	concern	NOUN
taxlaw-6679	597	9	with	with	ADP
taxlaw-6679	597	10	conformity	conformity	NOUN
taxlaw-6679	597	11	—	—	PUNCT
taxlaw-6679	597	12	that	that	SCONJ
taxlaw-6679	597	13	it	it	PRON
taxlaw-6679	597	14	will	will	AUX
taxlaw-6679	597	15	distort	distort	VERB
taxlaw-6679	597	16	legislative	legislative	ADJ
taxlaw-6679	597	17	decision	decision	NOUN
taxlaw-6679	597	18	-	-	PUNCT
taxlaw-6679	597	19	making	making	NOUN
taxlaw-6679	597	20	on	on	ADP
taxlaw-6679	597	21	the	the	DET
taxlaw-6679	597	22	ideal	ideal	ADJ
taxlaw-6679	597	23	mix	mix	NOUN
taxlaw-6679	597	24	of	of	ADP
taxlaw-6679	597	25	taxes	taxis	NOUN
taxlaw-6679	597	26	and	and	CCONJ
taxlaw-6679	597	27	spending	spending	NOUN
taxlaw-6679	597	28	,	,	PUNCT
taxlaw-6679	597	29	and	and	CCONJ
taxlaw-6679	597	30	allow	allow	VERB
taxlaw-6679	597	31	legislators	legislator	NOUN
taxlaw-6679	597	32	to	to	PART
taxlaw-6679	597	33	gain	gain	VERB
taxlaw-6679	597	34	revenue	revenue	NOUN
taxlaw-6679	597	35	that	that	SCONJ
taxlaw-6679	597	36	they	they	PRON
taxlaw-6679	597	37	could	could	AUX
taxlaw-6679	597	38	not	not	PART
taxlaw-6679	597	39	politically	politically	ADV
taxlaw-6679	597	40	achieve	achieve	VERB
taxlaw-6679	597	41	if	if	SCONJ
taxlaw-6679	597	42	they	they	PRON
taxlaw-6679	597	43	proposed	propose	VERB
taxlaw-6679	597	44	a	a	DET
taxlaw-6679	597	45	stand	stand	VERB
taxlaw-6679	597	46	-	-	PUNCT
taxlaw-6679	597	47	alone	alone	ADV
taxlaw-6679	597	48	bill	bill	NOUN
taxlaw-6679	597	49	raising	raise	VERB
taxlaw-6679	597	50	taxes	taxis	NOUN
taxlaw-6679	597	51	155	155	NUM
taxlaw-6679	597	52	minutes	minute	NOUN
taxlaw-6679	597	53	,	,	PUNCT
taxlaw-6679	597	54	house	house	PROPN
taxlaw-6679	597	55	revenue	revenue	PROPN
taxlaw-6679	597	56	&	&	CCONJ
taxlaw-6679	597	57	taxation	taxation	PROPN
taxlaw-6679	597	58	committee	committee	PROPN
taxlaw-6679	597	59	,	,	PUNCT
taxlaw-6679	597	60	idaho	idaho	PROPN
taxlaw-6679	597	61	legislature	legislature	NOUN
taxlaw-6679	597	62	,	,	PUNCT
taxlaw-6679	597	63	feb	feb	PROPN
taxlaw-6679	597	64	.	.	PROPN
taxlaw-6679	597	65	19	19	NUM
taxlaw-6679	597	66	,	,	PUNCT
taxlaw-6679	597	67	2018	2018	NUM
taxlaw-6679	597	68	.	.	PUNCT
taxlaw-6679	598	1	156	156	NUM
taxlaw-6679	598	2	i	i	PRON
taxlaw-6679	598	3	reviewed	review	VERB
taxlaw-6679	598	4	all	all	DET
taxlaw-6679	598	5	idaho	idaho	PROPN
taxlaw-6679	598	6	news	news	NOUN
taxlaw-6679	598	7	sources	source	NOUN
taxlaw-6679	598	8	available	available	ADJ
taxlaw-6679	598	9	through	through	ADP
taxlaw-6679	598	10	westlaw	westlaw	NOUN
taxlaw-6679	598	11	for	for	ADP
taxlaw-6679	598	12	any	any	DET
taxlaw-6679	598	13	mention	mention	NOUN
taxlaw-6679	598	14	of	of	ADP
taxlaw-6679	598	15	the	the	DET
taxlaw-6679	598	16	section	section	NOUN
taxlaw-6679	598	17	199a	199a	NOUN
taxlaw-6679	598	18	deduction	deduction	NOUN
taxlaw-6679	598	19	.	.	PUNCT
taxlaw-6679	599	1	while	while	SCONJ
taxlaw-6679	599	2	some	some	DET
taxlaw-6679	599	3	articles	article	NOUN
taxlaw-6679	599	4	informed	inform	VERB
taxlaw-6679	599	5	taxpayers	taxpayer	NOUN
taxlaw-6679	599	6	of	of	ADP
taxlaw-6679	599	7	the	the	DET
taxlaw-6679	599	8	availability	availability	NOUN
taxlaw-6679	599	9	of	of	ADP
taxlaw-6679	599	10	the	the	DET
taxlaw-6679	599	11	deduction	deduction	NOUN
taxlaw-6679	599	12	after	after	SCONJ
taxlaw-6679	599	13	it	it	PRON
taxlaw-6679	599	14	was	be	AUX
taxlaw-6679	599	15	passed	pass	VERB
taxlaw-6679	599	16	,	,	PUNCT
taxlaw-6679	599	17	none	none	NOUN
taxlaw-6679	599	18	examined	examine	VERB
taxlaw-6679	599	19	the	the	DET
taxlaw-6679	599	20	legislative	legislative	ADJ
taxlaw-6679	599	21	decision	decision	NOUN
taxlaw-6679	599	22	to	to	PART
taxlaw-6679	599	23	make	make	VERB
taxlaw-6679	599	24	it	it	PRON
taxlaw-6679	599	25	available	available	ADJ
taxlaw-6679	599	26	at	at	ADP
taxlaw-6679	599	27	the	the	DET
taxlaw-6679	599	28	state	state	NOUN
taxlaw-6679	599	29	level	level	NOUN
taxlaw-6679	599	30	.	.	PUNCT
taxlaw-6679	600	1	157	157	NUM
taxlaw-6679	600	2	idaho	idaho	NOUN
taxlaw-6679	600	3	reduced	reduce	VERB
taxlaw-6679	600	4	each	each	PRON
taxlaw-6679	600	5	of	of	ADP
taxlaw-6679	600	6	its	its	PRON
taxlaw-6679	600	7	tax	tax	NOUN
taxlaw-6679	600	8	brackets	bracket	NOUN
taxlaw-6679	600	9	by	by	ADP
taxlaw-6679	600	10	.475	.475	NUM
taxlaw-6679	600	11	%	%	NOUN
taxlaw-6679	600	12	.	.	PUNCT
taxlaw-6679	601	1	minnesota	minnesota	PROPN
taxlaw-6679	601	2	reduced	reduce	VERB
taxlaw-6679	601	3	the	the	DET
taxlaw-6679	601	4	second	second	NOUN
taxlaw-6679	601	5	of	of	ADP
taxlaw-6679	601	6	its	its	PRON
taxlaw-6679	601	7	four	four	NUM
taxlaw-6679	601	8	tax	tax	NOUN
taxlaw-6679	601	9	brackets	bracket	NOUN
taxlaw-6679	601	10	by	by	ADP
taxlaw-6679	601	11	.25	.25	NUM
taxlaw-6679	601	12	%	%	NOUN
taxlaw-6679	601	13	.	.	PUNCT
taxlaw-6679	602	1	vermont	vermont	PROPN
taxlaw-6679	602	2	eliminated	eliminate	VERB
taxlaw-6679	602	3	its	its	PRON
taxlaw-6679	602	4	top	top	ADJ
taxlaw-6679	602	5	tax	tax	NOUN
taxlaw-6679	602	6	bracket	bracket	NOUN
taxlaw-6679	602	7	and	and	CCONJ
taxlaw-6679	602	8	reduced	reduce	VERB
taxlaw-6679	602	9	the	the	DET
taxlaw-6679	602	10	remaining	remain	VERB
taxlaw-6679	602	11	rates	rate	NOUN
taxlaw-6679	602	12	by	by	ADP
taxlaw-6679	602	13	.2	.2	NUM
taxlaw-6679	602	14	%	%	NOUN
taxlaw-6679	602	15	each	each	PRON
taxlaw-6679	602	16	.	.	PUNCT
taxlaw-6679	603	1	158	158	NUM
taxlaw-6679	603	2	i.r.c	i.r.c	NOUN
taxlaw-6679	603	3	.	.	PUNCT
taxlaw-6679	604	1	§	§	PROPN
taxlaw-6679	604	2	132(f)(8	132(f)(8	PROPN
taxlaw-6679	604	3	)	)	PUNCT
taxlaw-6679	604	4	.	.	PUNCT
taxlaw-6679	605	1	159	159	NUM
taxlaw-6679	605	2	h.f	h.f	PROPN
taxlaw-6679	605	3	.	.	PROPN
taxlaw-6679	605	4	5	5	NUM
taxlaw-6679	605	5	,	,	PUNCT
taxlaw-6679	605	6	91st	91st	ADJ
taxlaw-6679	605	7	leg	leg	NOUN
taxlaw-6679	605	8	.	.	PUNCT
taxlaw-6679	605	9	,	,	PUNCT
taxlaw-6679	605	10	1st	1st	PROPN
taxlaw-6679	605	11	spec	spec	NOUN
taxlaw-6679	605	12	.	.	PUNCT
taxlaw-6679	606	1	sess	sess	PROPN
taxlaw-6679	606	2	.	.	PUNCT
taxlaw-6679	607	1	(	(	PUNCT
taxlaw-6679	607	2	minn	minn	PROPN
taxlaw-6679	607	3	.	.	PROPN
taxlaw-6679	607	4	2019	2019	NUM
taxlaw-6679	607	5	)	)	PUNCT
taxlaw-6679	607	6	.	.	PUNCT
taxlaw-6679	608	1	160	160	NUM
taxlaw-6679	608	2	see	see	VERB
taxlaw-6679	608	3	i	i	PRON
taxlaw-6679	608	4	d.	d.	PROPN
taxlaw-6679	608	5	2019	2019	NUM
taxlaw-6679	608	6	]	]	PUNCT
taxlaw-6679	608	7	state	state	NOUN
taxlaw-6679	608	8	individual	individual	ADJ
taxlaw-6679	608	9	income	income	NOUN
taxlaw-6679	608	10	tax	tax	NOUN
taxlaw-6679	608	11	conformity	conformity	NOUN
taxlaw-6679	608	12	in	in	ADP
taxlaw-6679	608	13	practice	practice	NOUN
taxlaw-6679	608	14	:	:	PUNCT
taxlaw-6679	608	15	evidence	evidence	NOUN
taxlaw-6679	608	16	from	from	ADP
taxlaw-6679	608	17	the	the	DET
taxlaw-6679	608	18	tax	tax	NOUN
taxlaw-6679	608	19	cuts	cut	NOUN
taxlaw-6679	608	20	&	&	CCONJ
taxlaw-6679	608	21	jobs	job	NOUN
taxlaw-6679	608	22	act	act	VERB
taxlaw-6679	608	23	87	87	NUM
taxlaw-6679	608	24	(	(	PUNCT
taxlaw-6679	608	25	let	let	VERB
taxlaw-6679	608	26	alone	alone	ADV
taxlaw-6679	608	27	a	a	DET
taxlaw-6679	608	28	bill	bill	NOUN
taxlaw-6679	608	29	that	that	PRON
taxlaw-6679	608	30	effectively	effectively	ADV
taxlaw-6679	608	31	raised	raise	VERB
taxlaw-6679	608	32	taxes	taxis	NOUN
taxlaw-6679	608	33	on	on	ADP
taxlaw-6679	608	34	large	large	ADJ
taxlaw-6679	608	35	,	,	PUNCT
taxlaw-6679	608	36	middle	middle	ADJ
taxlaw-6679	608	37	-	-	PUNCT
taxlaw-6679	608	38	class	class	NOUN
taxlaw-6679	608	39	families	family	NOUN
taxlaw-6679	608	40	)	)	PUNCT
taxlaw-6679	608	41	.	.	PUNCT
taxlaw-6679	609	1	as	as	ADP
taxlaw-6679	609	2	a	a	DET
taxlaw-6679	609	3	result	result	NOUN
taxlaw-6679	609	4	,	,	PUNCT
taxlaw-6679	609	5	the	the	DET
taxlaw-6679	609	6	legislative	legislative	ADJ
taxlaw-6679	609	7	processes	process	NOUN
taxlaw-6679	609	8	and	and	CCONJ
taxlaw-6679	609	9	related	related	ADJ
taxlaw-6679	609	10	media	medium	NOUN
taxlaw-6679	609	11	coverage	coverage	NOUN
taxlaw-6679	609	12	in	in	ADP
taxlaw-6679	609	13	these	these	DET
taxlaw-6679	609	14	two	two	NUM
taxlaw-6679	609	15	states	state	NOUN
taxlaw-6679	609	16	are	be	AUX
taxlaw-6679	609	17	examined	examine	VERB
taxlaw-6679	609	18	in	in	ADP
taxlaw-6679	609	19	more	more	ADJ
taxlaw-6679	609	20	detail	detail	NOUN
taxlaw-6679	609	21	.	.	PUNCT
taxlaw-6679	610	1	colorado	colorado	PROPN
taxlaw-6679	610	2	is	be	AUX
taxlaw-6679	610	3	generally	generally	ADV
taxlaw-6679	610	4	considered	consider	VERB
taxlaw-6679	610	5	a	a	DET
taxlaw-6679	610	6	“	"	PUNCT
taxlaw-6679	610	7	purple	purple	ADJ
taxlaw-6679	610	8	state	state	NOUN
taxlaw-6679	610	9	.	.	PUNCT
taxlaw-6679	611	1	”161	”161	VERB
taxlaw-6679	611	2	during	during	ADP
taxlaw-6679	611	3	the	the	DET
taxlaw-6679	611	4	first	first	ADJ
taxlaw-6679	611	5	legislative	legislative	ADJ
taxlaw-6679	611	6	session	session	NOUN
taxlaw-6679	611	7	following	follow	VERB
taxlaw-6679	611	8	tcja	tcja	ADJ
taxlaw-6679	611	9	passage	passage	NOUN
taxlaw-6679	611	10	,	,	PUNCT
taxlaw-6679	611	11	colorado	colorado	PROPN
taxlaw-6679	611	12	had	have	VERB
taxlaw-6679	611	13	a	a	DET
taxlaw-6679	611	14	democratic	democratic	ADJ
taxlaw-6679	611	15	governor	governor	NOUN
taxlaw-6679	611	16	and	and	CCONJ
taxlaw-6679	611	17	a	a	DET
taxlaw-6679	611	18	split	split	ADJ
taxlaw-6679	611	19	legislature	legislature	NOUN
taxlaw-6679	611	20	,	,	PUNCT
taxlaw-6679	611	21	with	with	SCONJ
taxlaw-6679	611	22	the	the	DET
taxlaw-6679	611	23	house	house	NOUN
taxlaw-6679	611	24	controlled	control	VERB
taxlaw-6679	611	25	by	by	ADP
taxlaw-6679	611	26	democrats	democrats	PROPN
taxlaw-6679	611	27	and	and	CCONJ
taxlaw-6679	611	28	the	the	DET
taxlaw-6679	611	29	senate	senate	PROPN
taxlaw-6679	611	30	controlled	control	VERB
taxlaw-6679	611	31	by	by	ADP
taxlaw-6679	611	32	republicans.162	republicans.162	PROPN
taxlaw-6679	611	33	the	the	DET
taxlaw-6679	611	34	election	election	NOUN
taxlaw-6679	611	35	in	in	ADP
taxlaw-6679	611	36	2018	2018	NUM
taxlaw-6679	611	37	resulted	result	VERB
taxlaw-6679	611	38	in	in	ADP
taxlaw-6679	611	39	full	full	ADJ
taxlaw-6679	611	40	democratic	democratic	ADJ
taxlaw-6679	611	41	control	control	NOUN
taxlaw-6679	611	42	of	of	ADP
taxlaw-6679	611	43	both	both	CCONJ
taxlaw-6679	611	44	the	the	DET
taxlaw-6679	611	45	executive	executive	ADJ
taxlaw-6679	611	46	and	and	CCONJ
taxlaw-6679	611	47	legislative	legislative	ADJ
taxlaw-6679	611	48	branches.163	branches.163	PROPN
taxlaw-6679	611	49	colorado	colorado	PROPN
taxlaw-6679	611	50	has	have	VERB
taxlaw-6679	611	51	a	a	DET
taxlaw-6679	611	52	somewhat	somewhat	ADV
taxlaw-6679	611	53	unusual	unusual	ADJ
taxlaw-6679	611	54	state	state	NOUN
taxlaw-6679	611	55	tax	tax	NOUN
taxlaw-6679	611	56	system	system	NOUN
taxlaw-6679	611	57	given	give	VERB
taxlaw-6679	611	58	its	its	PRON
taxlaw-6679	611	59	strong	strong	ADJ
taxlaw-6679	611	60	“	"	PUNCT
taxlaw-6679	611	61	taxpayer	taxpayer	NOUN
taxlaw-6679	611	62	bill	bill	NOUN
taxlaw-6679	611	63	of	of	ADP
taxlaw-6679	611	64	rights	right	NOUN
taxlaw-6679	611	65	”	"	PUNCT
taxlaw-6679	611	66	(	(	PUNCT
taxlaw-6679	611	67	commonly	commonly	ADV
taxlaw-6679	611	68	referred	refer	VERB
taxlaw-6679	611	69	to	to	ADP
taxlaw-6679	611	70	in	in	ADP
taxlaw-6679	611	71	colorado	colorado	NOUN
taxlaw-6679	611	72	by	by	ADP
taxlaw-6679	611	73	the	the	DET
taxlaw-6679	611	74	acronym	acronym	NOUN
taxlaw-6679	611	75	“	"	PUNCT
taxlaw-6679	611	76	tabor”)164	tabor”)164	NOUN
taxlaw-6679	611	77	as	as	ADV
taxlaw-6679	611	78	well	well	ADV
taxlaw-6679	611	79	as	as	ADP
taxlaw-6679	611	80	a	a	DET
taxlaw-6679	611	81	flat	flat	ADJ
taxlaw-6679	611	82	individual	individual	ADJ
taxlaw-6679	611	83	income	income	NOUN
taxlaw-6679	611	84	tax	tax	NOUN
taxlaw-6679	611	85	rate.165	rate.165	PROPN
taxlaw-6679	611	86	colorado	colorado	PROPN
taxlaw-6679	611	87	’s	’s	PART
taxlaw-6679	611	88	tabor	tabor	NOUN
taxlaw-6679	611	89	limits	limit	VERB
taxlaw-6679	611	90	the	the	DET
taxlaw-6679	611	91	state	state	NOUN
taxlaw-6679	611	92	’s	’s	PART
taxlaw-6679	611	93	year	year	NOUN
taxlaw-6679	611	94	to	to	ADP
taxlaw-6679	611	95	year	year	NOUN
taxlaw-6679	611	96	revenue	revenue	NOUN
taxlaw-6679	611	97	growth	growth	NOUN
taxlaw-6679	611	98	based	base	VERB
taxlaw-6679	611	99	on	on	ADP
taxlaw-6679	611	100	a	a	DET
taxlaw-6679	611	101	formula	formula	NOUN
taxlaw-6679	611	102	that	that	PRON
taxlaw-6679	611	103	takes	take	VERB
taxlaw-6679	611	104	into	into	ADP
taxlaw-6679	611	105	account	account	NOUN
taxlaw-6679	611	106	inflation	inflation	NOUN
taxlaw-6679	611	107	and	and	CCONJ
taxlaw-6679	612	1	population	population	NOUN
taxlaw-6679	612	2	growth.166	growth.166	NOUN
taxlaw-6679	612	3	if	if	SCONJ
taxlaw-6679	612	4	the	the	DET
taxlaw-6679	612	5	state	state	NOUN
taxlaw-6679	612	6	takes	take	VERB
taxlaw-6679	612	7	in	in	ADP
taxlaw-6679	612	8	more	more	ADJ
taxlaw-6679	612	9	revenue	revenue	NOUN
taxlaw-6679	612	10	than	than	SCONJ
taxlaw-6679	612	11	is	be	AUX
taxlaw-6679	612	12	allowed	allow	VERB
taxlaw-6679	612	13	under	under	ADP
taxlaw-6679	612	14	that	that	DET
taxlaw-6679	612	15	formula	formula	NOUN
taxlaw-6679	612	16	,	,	PUNCT
taxlaw-6679	612	17	the	the	DET
taxlaw-6679	612	18	excess	excess	NOUN
taxlaw-6679	612	19	gets	get	VERB
taxlaw-6679	612	20	refunded	refunded	ADJ
taxlaw-6679	612	21	to	to	ADP
taxlaw-6679	612	22	taxpayers	taxpayer	NOUN
taxlaw-6679	612	23	unless	unless	SCONJ
taxlaw-6679	612	24	voters	voter	NOUN
taxlaw-6679	612	25	approve	approve	VERB
taxlaw-6679	612	26	a	a	DET
taxlaw-6679	612	27	spending	spending	NOUN
taxlaw-6679	612	28	increase.167	increase.167	ADJ
taxlaw-6679	612	29	the	the	DET
taxlaw-6679	612	30	result	result	NOUN
taxlaw-6679	612	31	is	be	AUX
taxlaw-6679	612	32	that	that	SCONJ
taxlaw-6679	612	33	tax	tax	NOUN
taxlaw-6679	612	34	increases	increase	NOUN
taxlaw-6679	612	35	can	can	AUX
taxlaw-6679	612	36	be	be	AUX
taxlaw-6679	612	37	particularly	particularly	ADV
taxlaw-6679	612	38	hard	hard	ADJ
taxlaw-6679	612	39	to	to	PART
taxlaw-6679	612	40	enact	enact	VERB
taxlaw-6679	612	41	in	in	ADP
taxlaw-6679	612	42	colorado.168	colorado.168	NOUN
taxlaw-6679	612	43	but	but	CCONJ
taxlaw-6679	612	44	colorado	colorado	NOUN
taxlaw-6679	612	45	is	be	AUX
taxlaw-6679	612	46	also	also	ADV
taxlaw-6679	612	47	a	a	DET
taxlaw-6679	612	48	dynamic	dynamic	ADJ
taxlaw-6679	612	49	conformity	conformity	NOUN
taxlaw-6679	612	50	state	state	NOUN
taxlaw-6679	612	51	,	,	PUNCT
taxlaw-6679	612	52	meaning	mean	VERB
taxlaw-6679	612	53	that	that	SCONJ
taxlaw-6679	612	54	federal	federal	ADJ
taxlaw-6679	612	55	tax	tax	NOUN
taxlaw-6679	612	56	changes	change	NOUN
taxlaw-6679	612	57	are	be	AUX
taxlaw-6679	612	58	automatically	automatically	ADV
taxlaw-6679	612	59	effective	effective	ADJ
taxlaw-6679	612	60	unless	unless	SCONJ
taxlaw-6679	612	61	the	the	DET
taxlaw-6679	612	62	legislature	legislature	NOUN
taxlaw-6679	612	63	takes	take	VERB
taxlaw-6679	612	64	affirmative	affirmative	ADJ
taxlaw-6679	612	65	action	action	NOUN
taxlaw-6679	612	66	to	to	PART
taxlaw-6679	612	67	decouple	decouple	VERB
taxlaw-6679	612	68	.	.	PUNCT
taxlaw-6679	613	1	following	follow	VERB
taxlaw-6679	613	2	the	the	DET
taxlaw-6679	613	3	passage	passage	NOUN
taxlaw-6679	613	4	of	of	ADP
taxlaw-6679	613	5	the	the	DET
taxlaw-6679	613	6	tcja	tcja	NOUN
taxlaw-6679	613	7	,	,	PUNCT
taxlaw-6679	613	8	colorado	colorado	PROPN
taxlaw-6679	613	9	would	would	AUX
taxlaw-6679	613	10	gain	gain	VERB
taxlaw-6679	613	11	significant	significant	ADJ
taxlaw-6679	613	12	revenue	revenue	NOUN
taxlaw-6679	613	13	if	if	SCONJ
taxlaw-6679	613	14	its	its	PRON
taxlaw-6679	613	15	legislature	legislature	NOUN
taxlaw-6679	613	16	simply	simply	ADV
taxlaw-6679	613	17	did	do	AUX
taxlaw-6679	613	18	nothing.169	nothing.169	VERB
taxlaw-6679	613	19	while	while	SCONJ
taxlaw-6679	613	20	it	it	PRON
taxlaw-6679	613	21	was	be	AUX
taxlaw-6679	613	22	clear	clear	ADJ
taxlaw-6679	613	23	that	that	SCONJ
taxlaw-6679	613	24	political	political	ADJ
taxlaw-6679	613	25	leaders	leader	NOUN
taxlaw-6679	613	26	were	be	AUX
taxlaw-6679	613	27	aware	aware	ADJ
taxlaw-6679	613	28	of	of	ADP
taxlaw-6679	613	29	the	the	DET
taxlaw-6679	613	30	windfall	windfall	NOUN
taxlaw-6679	613	31	ahead	ahead	ADV
taxlaw-6679	613	32	of	of	ADP
taxlaw-6679	613	33	the	the	DET
taxlaw-6679	613	34	2018	2018	NUM
taxlaw-6679	613	35	legislative	legislative	NOUN
taxlaw-6679	613	36	session,170	session,170	SCONJ
taxlaw-6679	613	37	a	a	DET
taxlaw-6679	613	38	review	review	NOUN
taxlaw-6679	613	39	of	of	ADP
taxlaw-6679	613	40	legislative	legislative	ADJ
taxlaw-6679	613	41	records	record	NOUN
taxlaw-6679	613	42	and	and	CCONJ
taxlaw-6679	613	43	news	news	NOUN
taxlaw-6679	613	44	coverage	coverage	NOUN
taxlaw-6679	613	45	shows	show	VERB
taxlaw-6679	613	46	an	an	DET
taxlaw-6679	613	47	apparent	apparent	ADJ
taxlaw-6679	613	48	lack	lack	NOUN
taxlaw-6679	613	49	of	of	ADP
taxlaw-6679	613	50	any	any	DET
taxlaw-6679	613	51	serious	serious	ADJ
taxlaw-6679	613	52	effort	effort	NOUN
taxlaw-6679	613	53	to	to	PART
taxlaw-6679	613	54	make	make	VERB
taxlaw-6679	613	55	the	the	DET
taxlaw-6679	613	56	federal	federal	ADJ
taxlaw-6679	613	57	changes	change	NOUN
taxlaw-6679	613	58	revenue	revenue	NOUN
taxlaw-6679	613	59	neutral.171	neutral.171	NOUN
taxlaw-6679	613	60	additionally	additionally	ADV
taxlaw-6679	613	61	,	,	PUNCT
taxlaw-6679	613	62	there	there	PRON
taxlaw-6679	613	63	was	be	VERB
taxlaw-6679	613	64	not	not	PART
taxlaw-6679	613	65	much	much	ADJ
taxlaw-6679	613	66	discussion	discussion	NOUN
taxlaw-6679	613	67	in	in	ADP
taxlaw-6679	613	68	the	the	DET
taxlaw-6679	613	69	popular	popular	ADJ
taxlaw-6679	613	70	press	press	NOUN
taxlaw-6679	613	71	about	about	ADP
taxlaw-6679	613	72	the	the	DET
taxlaw-6679	613	73	basic	basic	ADJ
taxlaw-6679	613	74	dynamics	dynamic	NOUN
taxlaw-6679	613	75	involved	involve	VERB
taxlaw-6679	613	76	–	–	PUNCT
taxlaw-6679	613	77	that	that	DET
taxlaw-6679	613	78	federal	federal	ADJ
taxlaw-6679	613	79	law	law	NOUN
taxlaw-6679	613	80	changes	change	VERB
taxlaw-6679	613	81	161	161	NUM
taxlaw-6679	613	82	see	see	NOUN
taxlaw-6679	613	83	,	,	PUNCT
taxlaw-6679	613	84	e.g.	e.g.	ADV
taxlaw-6679	613	85	,	,	PUNCT
taxlaw-6679	613	86	nick	nick	NOUN
taxlaw-6679	613	87	coltrain	coltrain	PROPN
taxlaw-6679	613	88	,	,	PUNCT
taxlaw-6679	613	89	colorado	colorado	PROPN
taxlaw-6679	613	90	democrats	democrats	PROPN
taxlaw-6679	613	91	seize	seize	VERB
taxlaw-6679	613	92	state	state	NOUN
taxlaw-6679	613	93	trifecta	trifecta	NOUN
taxlaw-6679	613	94	:	:	PUNCT
taxlaw-6679	613	95	ascendant	ascendant	ADJ
taxlaw-6679	613	96	party	party	NOUN
taxlaw-6679	613	97	faces	face	VERB
taxlaw-6679	613	98	electorate	electorate	NOUN
taxlaw-6679	613	99	that	that	PRON
taxlaw-6679	613	100	rejected	reject	VERB
taxlaw-6679	613	101	tax	tax	NOUN
taxlaw-6679	613	102	increases	increase	NOUN
taxlaw-6679	613	103	,	,	PUNCT
taxlaw-6679	613	104	fort	fort	PROPN
taxlaw-6679	613	105	collins	collins	PROPN
taxlaw-6679	613	106	coloradan	coloradan	PROPN
taxlaw-6679	613	107	,	,	PUNCT
taxlaw-6679	613	108	nov	nov	PROPN
taxlaw-6679	613	109	.	.	PROPN
taxlaw-6679	613	110	6	6	NUM
taxlaw-6679	613	111	,	,	PUNCT
taxlaw-6679	613	112	2018	2018	NUM
taxlaw-6679	613	113	.	.	PUNCT
taxlaw-6679	614	1	162	162	NUM
taxlaw-6679	614	2	see	see	VERB
taxlaw-6679	614	3	i	i	PRON
taxlaw-6679	614	4	d.	d.	PROPN
taxlaw-6679	614	5	163	163	NUM
taxlaw-6679	614	6	see	see	VERB
taxlaw-6679	614	7	i	i	PRON
taxlaw-6679	614	8	d.	d.	PROPN
taxlaw-6679	614	9	164	164	NUM
taxlaw-6679	614	10	see	see	VERB
taxlaw-6679	614	11	,	,	PUNCT
taxlaw-6679	614	12	e.g.	e.g.	ADV
taxlaw-6679	614	13	,	,	PUNCT
taxlaw-6679	614	14	anna	anna	PROPN
taxlaw-6679	614	15	staver	staver	PROPN
taxlaw-6679	614	16	,	,	PUNCT
taxlaw-6679	614	17	colorado	colorado	PROPN
taxlaw-6679	614	18	taxpayers	taxpayer	NOUN
taxlaw-6679	614	19	possibly	possibly	ADV
taxlaw-6679	614	20	headed	head	VERB
taxlaw-6679	614	21	for	for	ADP
taxlaw-6679	614	22	both	both	PRON
taxlaw-6679	614	23	tabor	tabor	NOUN
taxlaw-6679	614	24	refund	refund	NOUN
taxlaw-6679	614	25	and	and	CCONJ
taxlaw-6679	614	26	tax	tax	NOUN
taxlaw-6679	614	27	cut	cut	NOUN
taxlaw-6679	614	28	,	,	PUNCT
taxlaw-6679	614	29	denver	denver	PROPN
taxlaw-6679	614	30	post	post	PROPN
taxlaw-6679	614	31	,	,	PUNCT
taxlaw-6679	614	32	june	june	PROPN
taxlaw-6679	614	33	19	19	NUM
taxlaw-6679	614	34	,	,	PUNCT
taxlaw-6679	614	35	2019	2019	NUM
taxlaw-6679	614	36	.	.	PUNCT
taxlaw-6679	615	1	165	165	NUM
taxlaw-6679	615	2	colo	colo	PROPN
taxlaw-6679	615	3	.	.	PUNCT
taxlaw-6679	616	1	rev	rev	PROPN
taxlaw-6679	616	2	.	.	PROPN
taxlaw-6679	616	3	stat	stat	PROPN
taxlaw-6679	616	4	.	.	PUNCT
taxlaw-6679	617	1	ann	ann	PROPN
taxlaw-6679	617	2	.	.	PUNCT
taxlaw-6679	618	1	§	§	PROPN
taxlaw-6679	618	2	39	39	NUM
taxlaw-6679	618	3	-	-	SYM
taxlaw-6679	618	4	22	22	NUM
taxlaw-6679	618	5	-	-	SYM
taxlaw-6679	618	6	104	104	NUM
taxlaw-6679	618	7	(	(	PUNCT
taxlaw-6679	618	8	2018	2018	NUM
taxlaw-6679	618	9	)	)	PUNCT
taxlaw-6679	618	10	.	.	PUNCT
taxlaw-6679	619	1	166	166	NUM
taxlaw-6679	619	2	colo	colo	PROPN
taxlaw-6679	619	3	.	.	PUNCT
taxlaw-6679	620	1	const	const	PROPN
taxlaw-6679	620	2	.	.	PUNCT
taxlaw-6679	621	1	art	art	NOUN
taxlaw-6679	621	2	.	.	PUNCT
taxlaw-6679	622	1	10	10	NUM
taxlaw-6679	622	2	,	,	PUNCT
taxlaw-6679	622	3	§	§	NOUN
taxlaw-6679	622	4	20	20	NUM
taxlaw-6679	622	5	.	.	PUNCT
taxlaw-6679	622	6	167	167	NUM
taxlaw-6679	623	1	i	i	PRON
taxlaw-6679	623	2	d.	d.	PROPN
taxlaw-6679	623	3	168	168	NUM
taxlaw-6679	623	4	there	there	PRON
taxlaw-6679	623	5	have	have	AUX
taxlaw-6679	623	6	,	,	PUNCT
taxlaw-6679	623	7	however	however	ADV
taxlaw-6679	623	8	,	,	PUNCT
taxlaw-6679	623	9	been	be	AUX
taxlaw-6679	623	10	successful	successful	ADJ
taxlaw-6679	623	11	efforts	effort	NOUN
taxlaw-6679	623	12	to	to	PART
taxlaw-6679	623	13	have	have	AUX
taxlaw-6679	623	14	certain	certain	ADJ
taxlaw-6679	623	15	amounts	amount	NOUN
taxlaw-6679	623	16	collected	collect	VERB
taxlaw-6679	623	17	by	by	ADP
taxlaw-6679	623	18	the	the	DET
taxlaw-6679	623	19	state	state	NOUN
taxlaw-6679	623	20	by	by	ADP
taxlaw-6679	623	21	characterized	characterize	VERB
taxlaw-6679	623	22	as	as	ADP
taxlaw-6679	623	23	“	"	PUNCT
taxlaw-6679	623	24	fees	fee	NOUN
taxlaw-6679	623	25	”	"	PUNCT
taxlaw-6679	623	26	and	and	CCONJ
taxlaw-6679	623	27	not	not	PART
taxlaw-6679	623	28	taxes	taxis	NOUN
taxlaw-6679	623	29	subject	subject	ADJ
taxlaw-6679	623	30	to	to	ADP
taxlaw-6679	623	31	tabor	tabor	PROPN
taxlaw-6679	623	32	’s	’s	PART
taxlaw-6679	623	33	limits	limit	NOUN
taxlaw-6679	623	34	.	.	PUNCT
taxlaw-6679	624	1	see	see	VERB
taxlaw-6679	624	2	kieran	kieran	PROPN
taxlaw-6679	624	3	nicholson	nicholson	PROPN
taxlaw-6679	624	4	,	,	PUNCT
taxlaw-6679	624	5	colorado	colorado	PROPN
taxlaw-6679	624	6	hospital	hospital	NOUN
taxlaw-6679	624	7	fees	fee	NOUN
taxlaw-6679	624	8	do	do	AUX
taxlaw-6679	624	9	not	not	PART
taxlaw-6679	624	10	violate	violate	VERB
taxlaw-6679	624	11	tabor	tabor	NOUN
taxlaw-6679	624	12	,	,	PUNCT
taxlaw-6679	624	13	denver	denver	PROPN
taxlaw-6679	624	14	district	district	PROPN
taxlaw-6679	624	15	court	court	PROPN
taxlaw-6679	624	16	rules	rule	NOUN
taxlaw-6679	624	17	,	,	PUNCT
taxlaw-6679	624	18	denver	denver	PROPN
taxlaw-6679	624	19	post	post	PROPN
taxlaw-6679	624	20	,	,	PUNCT
taxlaw-6679	624	21	march	march	PROPN
taxlaw-6679	624	22	6	6	NUM
taxlaw-6679	624	23	,	,	PUNCT
taxlaw-6679	624	24	2019	2019	NUM
taxlaw-6679	624	25	.	.	PUNCT
taxlaw-6679	625	1	https://www.denverpost.com/2019/03/06/colorado-hospital-fees-tabor-denver-district-court/	https://www.denverpost.com/2019/03/06/colorado-hospital-fees-tabor-denver-district-court/	NOUN
taxlaw-6679	626	1	[	[	X
taxlaw-6679	626	2	https://perma.cc/	https://perma.cc/	NOUN
taxlaw-6679	626	3	359pe6gs	359pe6gs	NUM
taxlaw-6679	626	4	]	]	SYM
taxlaw-6679	626	5	169	169	NUM
taxlaw-6679	626	6	memorandum	memorandum	NOUN
taxlaw-6679	626	7	from	from	ADP
taxlaw-6679	626	8	colorado	colorado	PROPN
taxlaw-6679	626	9	legislative	legislative	PROPN
taxlaw-6679	626	10	council	council	PROPN
taxlaw-6679	626	11	staff	staff	NOUN
taxlaw-6679	626	12	to	to	ADP
taxlaw-6679	626	13	interested	interested	ADJ
taxlaw-6679	626	14	persons	person	NOUN
taxlaw-6679	626	15	,	,	PUNCT
taxlaw-6679	626	16	71st	71st	ADJ
taxlaw-6679	626	17	reg	reg	NOUN
taxlaw-6679	626	18	.	.	PUNCT
taxlaw-6679	627	1	legis	legis	PROPN
taxlaw-6679	627	2	.	.	PUNCT
taxlaw-6679	628	1	sess	sess	PROPN
taxlaw-6679	628	2	.	.	PUNCT
taxlaw-6679	628	3	,	,	PUNCT
taxlaw-6679	628	4	3	3	NUM
taxlaw-6679	628	5	,	,	PUNCT
taxlaw-6679	628	6	tbl	tbl	NOUN
taxlaw-6679	628	7	.	.	PUNCT
taxlaw-6679	629	1	1	1	NUM
taxlaw-6679	629	2	(	(	PUNCT
taxlaw-6679	629	3	colo	colo	PROPN
taxlaw-6679	629	4	.	.	PUNCT
taxlaw-6679	630	1	march	march	PROPN
taxlaw-6679	630	2	5	5	NUM
taxlaw-6679	630	3	,	,	PUNCT
taxlaw-6679	630	4	2018	2018	NUM
taxlaw-6679	630	5	)	)	PUNCT
taxlaw-6679	630	6	(	(	PUNCT
taxlaw-6679	630	7	estimating	estimate	VERB
taxlaw-6679	630	8	a	a	DET
taxlaw-6679	630	9	$	$	SYM
taxlaw-6679	630	10	1.4	1.4	NUM
taxlaw-6679	630	11	billion	billion	NUM
taxlaw-6679	630	12	revenue	revenue	NOUN
taxlaw-6679	630	13	increase	increase	NOUN
taxlaw-6679	630	14	from	from	ADP
taxlaw-6679	630	15	2017	2017	NUM
taxlaw-6679	630	16	-	-	SYM
taxlaw-6679	630	17	22	22	NUM
taxlaw-6679	630	18	;	;	PUNCT
taxlaw-6679	630	19	total	total	NOUN
taxlaw-6679	630	20	calculated	calculate	VERB
taxlaw-6679	630	21	by	by	ADP
taxlaw-6679	630	22	author	author	NOUN
taxlaw-6679	630	23	)	)	PUNCT
taxlaw-6679	630	24	.	.	PUNCT
taxlaw-6679	631	1	170	170	NUM
taxlaw-6679	631	2	auxier	auxier	NOUN
taxlaw-6679	631	3	&	&	CCONJ
taxlaw-6679	631	4	sammartino	sammartino	PROPN
taxlaw-6679	631	5	,	,	PUNCT
taxlaw-6679	631	6	supra	supra	PROPN
taxlaw-6679	631	7	note	note	PROPN
taxlaw-6679	631	8	22	22	NUM
taxlaw-6679	631	9	,	,	PUNCT
taxlaw-6679	631	10	at	at	ADP
taxlaw-6679	631	11	10	10	NUM
taxlaw-6679	631	12	(	(	PUNCT
taxlaw-6679	631	13	noting	note	VERB
taxlaw-6679	631	14	news	news	NOUN
taxlaw-6679	631	15	article	article	NOUN
taxlaw-6679	631	16	reporting	report	VERB
taxlaw-6679	631	17	that	that	SCONJ
taxlaw-6679	631	18	colorado	colorado	PROPN
taxlaw-6679	631	19	’s	’s	PART
taxlaw-6679	631	20	political	political	ADJ
taxlaw-6679	631	21	leaders	leader	NOUN
taxlaw-6679	631	22	discussed	discuss	VERB
taxlaw-6679	631	23	keeping	keep	VERB
taxlaw-6679	631	24	at	at	ADV
taxlaw-6679	631	25	least	least	ADJ
taxlaw-6679	631	26	part	part	NOUN
taxlaw-6679	631	27	of	of	ADP
taxlaw-6679	631	28	the	the	DET
taxlaw-6679	631	29	tcja	tcja	ADJ
taxlaw-6679	631	30	windfall	windfall	NOUN
taxlaw-6679	631	31	and	and	CCONJ
taxlaw-6679	631	32	spending	spend	VERB
taxlaw-6679	631	33	it	it	PRON
taxlaw-6679	631	34	on	on	ADP
taxlaw-6679	631	35	infrastructure	infrastructure	NOUN
taxlaw-6679	631	36	)	)	PUNCT
taxlaw-6679	631	37	.	.	PUNCT
taxlaw-6679	632	1	171	171	NUM
taxlaw-6679	632	2	see	see	VERB
taxlaw-6679	632	3	,	,	PUNCT
taxlaw-6679	632	4	e.g.	e.g.	ADV
taxlaw-6679	632	5	,	,	PUNCT
taxlaw-6679	632	6	john	john	PROPN
taxlaw-6679	632	7	frank	frank	PROPN
taxlaw-6679	632	8	&	&	CCONJ
taxlaw-6679	632	9	brian	brian	PROPN
taxlaw-6679	632	10	eason	eason	PROPN
taxlaw-6679	632	11	,	,	PUNCT
taxlaw-6679	632	12	a	a	DET
taxlaw-6679	632	13	look	look	NOUN
taxlaw-6679	632	14	at	at	ADP
taxlaw-6679	632	15	the	the	DET
taxlaw-6679	632	16	top	top	ADJ
taxlaw-6679	632	17	8	8	NUM
taxlaw-6679	632	18	issues	issue	NOUN
taxlaw-6679	632	19	for	for	ADP
taxlaw-6679	632	20	the	the	DET
taxlaw-6679	632	21	2018	2018	NUM
taxlaw-6679	632	22	legislative	legislative	ADJ
taxlaw-6679	632	23	session	session	NOUN
taxlaw-6679	632	24	,	,	PUNCT
taxlaw-6679	632	25	denver	denver	PROPN
taxlaw-6679	632	26	post	post	PROPN
taxlaw-6679	632	27	,	,	PUNCT
taxlaw-6679	632	28	jan	jan	PROPN
taxlaw-6679	632	29	.	.	PROPN
taxlaw-6679	632	30	9	9	NUM
taxlaw-6679	632	31	,	,	PUNCT
taxlaw-6679	632	32	2018	2018	NUM
taxlaw-6679	632	33	(	(	PUNCT
taxlaw-6679	632	34	discussing	discuss	VERB
taxlaw-6679	632	35	debates	debate	NOUN
taxlaw-6679	632	36	over	over	ADP
taxlaw-6679	632	37	how	how	SCONJ
taxlaw-6679	632	38	to	to	PART
taxlaw-6679	632	39	spend	spend	VERB
taxlaw-6679	632	40	the	the	DET
taxlaw-6679	632	41	windfall	windfall	NOUN
taxlaw-6679	632	42	,	,	PUNCT
taxlaw-6679	632	43	but	but	CCONJ
taxlaw-6679	632	44	not	not	PART
taxlaw-6679	632	45	any	any	DET
taxlaw-6679	632	46	discussion	discussion	NOUN
taxlaw-6679	632	47	of	of	ADP
taxlaw-6679	632	48	returning	return	VERB
taxlaw-6679	632	49	the	the	DET
taxlaw-6679	632	50	windfall	windfall	NOUN
taxlaw-6679	632	51	)	)	PUNCT
taxlaw-6679	632	52	.	.	PUNCT
taxlaw-6679	633	1	[	[	X
taxlaw-6679	633	2	vol.11:1	vol.11:1	PROPN
taxlaw-6679	633	3	columbia	columbia	PROPN
taxlaw-6679	633	4	journal	journal	PROPN
taxlaw-6679	633	5	of	of	ADP
taxlaw-6679	633	6	tax	tax	NOUN
taxlaw-6679	633	7	law	law	NOUN
taxlaw-6679	633	8	88	88	NUM
taxlaw-6679	633	9	automatically	automatically	ADV
taxlaw-6679	633	10	increased	increase	VERB
taxlaw-6679	633	11	state	state	NOUN
taxlaw-6679	633	12	taxes.172	taxes.172	NOUN
taxlaw-6679	633	13	democrats	democrats	PROPN
taxlaw-6679	633	14	did	do	AUX
taxlaw-6679	633	15	propose	propose	VERB
taxlaw-6679	633	16	and	and	CCONJ
taxlaw-6679	633	17	ultimately	ultimately	ADV
taxlaw-6679	633	18	pass	pass	VERB
taxlaw-6679	633	19	an	an	DET
taxlaw-6679	633	20	increased	increase	VERB
taxlaw-6679	633	21	child	child	NOUN
taxlaw-6679	633	22	care	care	NOUN
taxlaw-6679	633	23	tax	tax	NOUN
taxlaw-6679	633	24	credit	credit	NOUN
taxlaw-6679	633	25	,	,	PUNCT
taxlaw-6679	633	26	which	which	PRON
taxlaw-6679	633	27	presumably	presumably	ADV
taxlaw-6679	633	28	would	would	AUX
taxlaw-6679	633	29	help	help	VERB
taxlaw-6679	633	30	offset	offset	VERB
taxlaw-6679	633	31	at	at	ADP
taxlaw-6679	633	32	least	least	ADJ
taxlaw-6679	633	33	part	part	NOUN
taxlaw-6679	633	34	of	of	ADP
taxlaw-6679	633	35	the	the	DET
taxlaw-6679	633	36	tax	tax	NOUN
taxlaw-6679	633	37	increase	increase	NOUN
taxlaw-6679	633	38	on	on	ADP
taxlaw-6679	633	39	families.173	families.173	PROPN
taxlaw-6679	633	40	however	however	ADV
taxlaw-6679	633	41	,	,	PUNCT
taxlaw-6679	633	42	the	the	DET
taxlaw-6679	633	43	bill	bill	NOUN
taxlaw-6679	633	44	was	be	AUX
taxlaw-6679	633	45	not	not	PART
taxlaw-6679	633	46	pitched	pitch	VERB
taxlaw-6679	633	47	or	or	CCONJ
taxlaw-6679	633	48	discussed	discuss	VERB
taxlaw-6679	633	49	as	as	ADP
taxlaw-6679	633	50	an	an	DET
taxlaw-6679	633	51	offset	offset	NOUN
taxlaw-6679	633	52	to	to	ADP
taxlaw-6679	633	53	tcja	tcja	NOUN
taxlaw-6679	633	54	conformity	conformity	NOUN
taxlaw-6679	633	55	.	.	PUNCT
taxlaw-6679	634	1	instead	instead	ADV
taxlaw-6679	634	2	,	,	PUNCT
taxlaw-6679	634	3	it	it	PRON
taxlaw-6679	634	4	appeared	appear	VERB
taxlaw-6679	634	5	to	to	PART
taxlaw-6679	634	6	be	be	AUX
taxlaw-6679	634	7	a	a	DET
taxlaw-6679	634	8	stand	stand	VERB
taxlaw-6679	634	9	-	-	PUNCT
taxlaw-6679	634	10	alone	alone	ADJ
taxlaw-6679	634	11	bill	bill	NOUN
taxlaw-6679	634	12	with	with	ADP
taxlaw-6679	634	13	an	an	DET
taxlaw-6679	634	14	entirely	entirely	ADV
taxlaw-6679	634	15	separate	separate	ADJ
taxlaw-6679	634	16	motivation	motivation	NOUN
taxlaw-6679	634	17	.	.	PUNCT
taxlaw-6679	635	1	174	174	NUM
taxlaw-6679	635	2	senate	senate	PROPN
taxlaw-6679	635	3	republicans	republicans	PROPN
taxlaw-6679	635	4	proposed	propose	VERB
taxlaw-6679	635	5	an	an	DET
taxlaw-6679	635	6	income	income	NOUN
taxlaw-6679	635	7	tax	tax	NOUN
taxlaw-6679	635	8	rate	rate	NOUN
taxlaw-6679	635	9	cut	cut	VERB
taxlaw-6679	635	10	in	in	ADP
taxlaw-6679	635	11	that	that	DET
taxlaw-6679	635	12	same	same	ADJ
taxlaw-6679	635	13	legislative	legislative	ADJ
taxlaw-6679	635	14	session	session	NOUN
taxlaw-6679	635	15	,	,	PUNCT
taxlaw-6679	635	16	but	but	CCONJ
taxlaw-6679	635	17	that	that	DET
taxlaw-6679	635	18	bill	bill	NOUN
taxlaw-6679	635	19	was	be	AUX
taxlaw-6679	635	20	characterized	characterize	VERB
taxlaw-6679	635	21	as	as	ADP
taxlaw-6679	635	22	having	have	VERB
taxlaw-6679	635	23	“	"	PUNCT
taxlaw-6679	635	24	no	no	DET
taxlaw-6679	635	25	chance	chance	NOUN
taxlaw-6679	635	26	.	.	PUNCT
taxlaw-6679	635	27	”175	”175	PUNCT
taxlaw-6679	636	1	the	the	DET
taxlaw-6679	636	2	2019	2019	NUM
taxlaw-6679	636	3	legislative	legislative	ADJ
taxlaw-6679	636	4	session	session	NOUN
taxlaw-6679	636	5	was	be	AUX
taxlaw-6679	636	6	similarly	similarly	ADV
taxlaw-6679	636	7	unresponsive	unresponsive	ADJ
taxlaw-6679	636	8	to	to	ADP
taxlaw-6679	636	9	the	the	DET
taxlaw-6679	636	10	state	state	NOUN
taxlaw-6679	636	11	impact	impact	NOUN
taxlaw-6679	636	12	of	of	ADP
taxlaw-6679	636	13	the	the	DET
taxlaw-6679	636	14	tcja	tcja	NOUN
taxlaw-6679	636	15	.	.	PUNCT
taxlaw-6679	637	1	while	while	SCONJ
taxlaw-6679	637	2	both	both	CCONJ
taxlaw-6679	637	3	the	the	DET
taxlaw-6679	637	4	outgoing	outgoing	ADJ
taxlaw-6679	637	5	and	and	CCONJ
taxlaw-6679	637	6	incoming	incoming	ADJ
taxlaw-6679	637	7	governors	governor	NOUN
taxlaw-6679	637	8	made	make	VERB
taxlaw-6679	637	9	various	various	ADJ
taxlaw-6679	637	10	tax	tax	NOUN
taxlaw-6679	637	11	proposals	proposal	NOUN
taxlaw-6679	637	12	that	that	PRON
taxlaw-6679	637	13	would	would	AUX
taxlaw-6679	637	14	have	have	AUX
taxlaw-6679	637	15	returned	return	VERB
taxlaw-6679	637	16	some	some	PRON
taxlaw-6679	637	17	of	of	ADP
taxlaw-6679	637	18	the	the	DET
taxlaw-6679	637	19	windfall	windfall	NOUN
taxlaw-6679	637	20	,	,	PUNCT
taxlaw-6679	637	21	no	no	DET
taxlaw-6679	637	22	proposal	proposal	NOUN
taxlaw-6679	637	23	made	make	VERB
taxlaw-6679	637	24	it	it	PRON
taxlaw-6679	637	25	out	out	ADP
taxlaw-6679	637	26	of	of	ADP
taxlaw-6679	637	27	legislative	legislative	ADJ
taxlaw-6679	637	28	committee	committee	NOUN
taxlaw-6679	637	29	.	.	PUNCT
taxlaw-6679	638	1	176	176	NUM
taxlaw-6679	638	2	there	there	PRON
taxlaw-6679	638	3	were	be	VERB
taxlaw-6679	638	4	in	in	ADP
taxlaw-6679	638	5	fact	fact	NOUN
taxlaw-6679	638	6	no	no	DET
taxlaw-6679	638	7	significant	significant	ADJ
taxlaw-6679	638	8	individual	individual	ADJ
taxlaw-6679	638	9	income	income	NOUN
taxlaw-6679	638	10	tax	tax	NOUN
taxlaw-6679	638	11	bills	bill	NOUN
taxlaw-6679	638	12	during	during	ADP
taxlaw-6679	638	13	the	the	DET
taxlaw-6679	638	14	2019	2019	NUM
taxlaw-6679	638	15	session	session	NOUN
taxlaw-6679	638	16	,	,	PUNCT
taxlaw-6679	638	17	leaving	leave	VERB
taxlaw-6679	638	18	colorado	colorado	NOUN
taxlaw-6679	638	19	in	in	ADP
taxlaw-6679	638	20	tight	tight	ADJ
taxlaw-6679	638	21	conformity	conformity	NOUN
taxlaw-6679	638	22	with	with	ADP
taxlaw-6679	638	23	federal	federal	ADJ
taxlaw-6679	638	24	law	law	NOUN
taxlaw-6679	638	25	and	and	CCONJ
taxlaw-6679	638	26	with	with	ADP
taxlaw-6679	638	27	significantly	significantly	ADV
taxlaw-6679	638	28	increased	increase	VERB
taxlaw-6679	638	29	revenue	revenue	NOUN
taxlaw-6679	638	30	.	.	PUNCT
taxlaw-6679	639	1	this	this	DET
taxlaw-6679	639	2	result	result	NOUN
taxlaw-6679	639	3	is	be	AUX
taxlaw-6679	639	4	surprising	surprising	ADJ
taxlaw-6679	639	5	,	,	PUNCT
taxlaw-6679	639	6	given	give	VERB
taxlaw-6679	639	7	that	that	SCONJ
taxlaw-6679	639	8	the	the	DET
taxlaw-6679	639	9	state	state	NOUN
taxlaw-6679	639	10	2018	2018	NUM
taxlaw-6679	639	11	election	election	NOUN
taxlaw-6679	639	12	results	result	NOUN
taxlaw-6679	639	13	seem	seem	VERB
taxlaw-6679	639	14	to	to	PART
taxlaw-6679	639	15	indicate	indicate	VERB
taxlaw-6679	639	16	that	that	PRON
taxlaw-6679	639	17	colorado	colorado	NOUN
taxlaw-6679	639	18	had	have	VERB
taxlaw-6679	639	19	significantly	significantly	ADV
taxlaw-6679	639	20	different	different	ADJ
taxlaw-6679	639	21	policy	policy	NOUN
taxlaw-6679	639	22	preferences	preference	NOUN
taxlaw-6679	639	23	than	than	ADP
taxlaw-6679	639	24	the	the	DET
taxlaw-6679	639	25	federal	federal	ADJ
taxlaw-6679	639	26	government	government	NOUN
taxlaw-6679	639	27	that	that	PRON
taxlaw-6679	639	28	enacted	enact	VERB
taxlaw-6679	639	29	the	the	DET
taxlaw-6679	639	30	tcja	tcja	NOUN
taxlaw-6679	639	31	.	.	PUNCT
taxlaw-6679	640	1	there	there	PRON
taxlaw-6679	640	2	are	be	VERB
taxlaw-6679	640	3	,	,	PUNCT
taxlaw-6679	640	4	however	however	ADV
taxlaw-6679	640	5	,	,	PUNCT
taxlaw-6679	640	6	a	a	DET
taxlaw-6679	640	7	few	few	ADJ
taxlaw-6679	640	8	possible	possible	ADJ
taxlaw-6679	640	9	explanations	explanation	NOUN
taxlaw-6679	640	10	.	.	PUNCT
taxlaw-6679	641	1	the	the	DET
taxlaw-6679	641	2	first	first	ADJ
taxlaw-6679	641	3	is	be	AUX
taxlaw-6679	641	4	an	an	DET
taxlaw-6679	641	5	inherently	inherently	ADV
taxlaw-6679	641	6	practical	practical	ADJ
taxlaw-6679	641	7	one	one	NUM
taxlaw-6679	641	8	:	:	PUNCT
taxlaw-6679	641	9	colorado	colorado	PROPN
taxlaw-6679	641	10	’s	’s	PART
taxlaw-6679	641	11	legislature	legislature	NOUN
taxlaw-6679	641	12	may	may	AUX
taxlaw-6679	641	13	have	have	AUX
taxlaw-6679	641	14	desired	desire	VERB
taxlaw-6679	641	15	increased	increase	VERB
taxlaw-6679	641	16	revenue	revenue	NOUN
taxlaw-6679	641	17	and	and	CCONJ
taxlaw-6679	641	18	was	be	AUX
taxlaw-6679	641	19	happy	happy	ADJ
taxlaw-6679	641	20	to	to	PART
taxlaw-6679	641	21	take	take	VERB
taxlaw-6679	641	22	advantage	advantage	NOUN
taxlaw-6679	641	23	of	of	ADP
taxlaw-6679	641	24	172	172	NUM
taxlaw-6679	641	25	but	but	CCONJ
taxlaw-6679	641	26	see	see	VERB
taxlaw-6679	641	27	gop	gop	PROPN
taxlaw-6679	641	28	tax	tax	NOUN
taxlaw-6679	641	29	bill	bill	NOUN
taxlaw-6679	641	30	lines	line	VERB
taxlaw-6679	641	31	up	up	ADP
taxlaw-6679	641	32	a	a	DET
taxlaw-6679	641	33	potential	potential	ADJ
taxlaw-6679	641	34	$	$	SYM
taxlaw-6679	641	35	300	300	NUM
taxlaw-6679	641	36	m	m	VERB
taxlaw-6679	641	37	bump	bump	NOUN
taxlaw-6679	641	38	for	for	ADP
taxlaw-6679	641	39	colorado	colorado	NOUN
taxlaw-6679	641	40	’s	’s	PART
taxlaw-6679	641	41	budget	budget	NOUN
taxlaw-6679	641	42	(	(	PUNCT
taxlaw-6679	641	43	colorado	colorado	PROPN
taxlaw-6679	641	44	public	public	ADJ
taxlaw-6679	641	45	radio	radio	NOUN
taxlaw-6679	641	46	broadcast	broadcast	VERB
taxlaw-6679	641	47	dec	dec	PROPN
taxlaw-6679	641	48	.	.	PROPN
taxlaw-6679	641	49	18	18	NUM
taxlaw-6679	641	50	,	,	PUNCT
taxlaw-6679	641	51	2017	2017	NUM
taxlaw-6679	641	52	;)	;)	PUNCT
taxlaw-6679	641	53	https://www.cpr.org/2017/12/18/gop-tax-bill-lines-up-a-potential-300m-bump-for-colorados-budget/	https://www.cpr.org/2017/12/18/gop-tax-bill-lines-up-a-potential-300m-bump-for-colorados-budget/	PROPN
taxlaw-6679	642	1	[	[	X
taxlaw-6679	642	2	https://perma.cc/r999-pbmm	https://perma.cc/r999-pbmm	X
taxlaw-6679	642	3	]	]	X
taxlaw-6679	642	4	;	;	PUNCT
taxlaw-6679	642	5	jon	jon	PROPN
taxlaw-6679	642	6	caldara	caldara	PROPN
taxlaw-6679	642	7	,	,	PUNCT
taxlaw-6679	642	8	the	the	DET
taxlaw-6679	642	9	republican	republican	ADJ
taxlaw-6679	642	10	grand	grand	ADJ
taxlaw-6679	642	11	betrayal	betrayal	NOUN
taxlaw-6679	642	12	just	just	ADV
taxlaw-6679	642	13	keeps	keep	VERB
taxlaw-6679	642	14	getting	get	VERB
taxlaw-6679	642	15	worse	bad	ADJ
taxlaw-6679	642	16	,	,	PUNCT
taxlaw-6679	642	17	denver	denver	PROPN
taxlaw-6679	642	18	post	post	PROPN
taxlaw-6679	642	19	,	,	PUNCT
taxlaw-6679	642	20	feb	feb	PROPN
taxlaw-6679	642	21	.	.	PROPN
taxlaw-6679	642	22	4	4	NUM
taxlaw-6679	642	23	,	,	PUNCT
taxlaw-6679	642	24	2018	2018	NUM
taxlaw-6679	642	25	.	.	PUNCT
taxlaw-6679	643	1	https://www.denverpost.com/2018/02/02/the-republican-grand-betrayal-that-just-keeps-gettingworse/	https://www.denverpost.com/2018/02/02/the-republican-grand-betrayal-that-just-keeps-gettingworse/	PROPN
taxlaw-6679	644	1	[	[	X
taxlaw-6679	644	2	https://perma.cc/b39p-pbgb	https://perma.cc/b39p-pbgb	PROPN
taxlaw-6679	644	3	]	]	X
taxlaw-6679	644	4	;	;	PUNCT
taxlaw-6679	644	5	nick	nick	NOUN
taxlaw-6679	644	6	coltrain	coltrain	PROPN
taxlaw-6679	644	7	,	,	PUNCT
taxlaw-6679	644	8	federal	federal	ADJ
taxlaw-6679	644	9	tax	tax	NOUN
taxlaw-6679	644	10	reform	reform	NOUN
taxlaw-6679	644	11	might	might	AUX
taxlaw-6679	644	12	boost	boost	VERB
taxlaw-6679	644	13	state	state	NOUN
taxlaw-6679	644	14	budget	budget	NOUN
taxlaw-6679	644	15	,	,	PUNCT
taxlaw-6679	644	16	fort	fort	PROPN
taxlaw-6679	644	17	collins	collins	PROPN
taxlaw-6679	644	18	coloradoan	coloradoan	PROPN
taxlaw-6679	644	19	,	,	PUNCT
taxlaw-6679	644	20	feb	feb	PROPN
taxlaw-6679	644	21	.	.	PROPN
taxlaw-6679	644	22	28	28	NUM
taxlaw-6679	644	23	,	,	PUNCT
taxlaw-6679	644	24	2018	2018	NUM
taxlaw-6679	644	25	.	.	PUNCT
taxlaw-6679	644	26	https://www.coloradoan.com/	https://www.coloradoan.com/	NOUN
taxlaw-6679	644	27	story	story	NOUN
taxlaw-6679	644	28	/	/	SYM
taxlaw-6679	644	29	news/2018/02/24	news/2018/02/24	NOUN
taxlaw-6679	644	30	/	/	SYM
taxlaw-6679	644	31	federal	federal	ADJ
taxlaw-6679	644	32	-	-	PUNCT
taxlaw-6679	644	33	tax	tax	NOUN
taxlaw-6679	644	34	-	-	PUNCT
taxlaw-6679	644	35	cuts	cut	NOUN
taxlaw-6679	644	36	-	-	PUNCT
taxlaw-6679	644	37	could	could	AUX
taxlaw-6679	644	38	-	-	PUNCT
taxlaw-6679	644	39	boostcolorados	boostcolorado	NOUN
taxlaw-6679	644	40	-	-	PUNCT
taxlaw-6679	644	41	budget	budget	NOUN
taxlaw-6679	644	42	-	-	PUNCT
taxlaw-6679	644	43	though	though	SCONJ
taxlaw-6679	644	44	-	-	PUNCT
taxlaw-6679	644	45	who	who	PRON
taxlaw-6679	644	46	-	-	PUNCT
taxlaw-6679	644	47	knows	know	VERB
taxlaw-6679	644	48	-	-	PUNCT
taxlaw-6679	644	49	how	how	ADV
taxlaw-6679	644	50	-	-	PUNCT
taxlaw-6679	644	51	much/	much/	ADJ
taxlaw-6679	644	52	370294002/	370294002/	NUM
taxlaw-6679	644	53	[	[	X
taxlaw-6679	644	54	https://perma.cc/jpe6-cw7n	https://perma.cc/jpe6-cw7n	NOUN
taxlaw-6679	644	55	]	]	PUNCT
taxlaw-6679	644	56	;	;	PUNCT
taxlaw-6679	644	57	jon	jon	PROPN
taxlaw-6679	644	58	caldara	caldara	PROPN
taxlaw-6679	644	59	,	,	PUNCT
taxlaw-6679	644	60	colorado	colorado	PROPN
taxlaw-6679	644	61	stole	steal	VERB
taxlaw-6679	644	62	your	your	PRON
taxlaw-6679	644	63	trump	trump	NOUN
taxlaw-6679	644	64	tax	tax	NOUN
taxlaw-6679	644	65	cut	cut	NOUN
taxlaw-6679	644	66	,	,	PUNCT
taxlaw-6679	644	67	denver	denver	PROPN
taxlaw-6679	644	68	post	post	PROPN
taxlaw-6679	644	69	,	,	PUNCT
taxlaw-6679	644	70	april	april	PROPN
taxlaw-6679	644	71	14	14	NUM
taxlaw-6679	644	72	,	,	PUNCT
taxlaw-6679	644	73	2019	2019	NUM
taxlaw-6679	644	74	.	.	PUNCT
taxlaw-6679	645	1	https://www.denverpost.com/2019/04/12/caldara-colorado-stole-your-trump-tax-cut/	https://www.denverpost.com/2019/04/12/caldara-colorado-stole-your-trump-tax-cut/	INTJ
taxlaw-6679	646	1	[	[	X
taxlaw-6679	646	2	https://perma.cc/4jpc-d9bc	https://perma.cc/4jpc-d9bc	X
taxlaw-6679	646	3	]	]	X
taxlaw-6679	646	4	(	(	PUNCT
taxlaw-6679	646	5	each	each	PRON
taxlaw-6679	646	6	acknowledging	acknowledge	VERB
taxlaw-6679	646	7	the	the	DET
taxlaw-6679	646	8	state	state	NOUN
taxlaw-6679	646	9	tax	tax	NOUN
taxlaw-6679	646	10	effects	effect	NOUN
taxlaw-6679	646	11	of	of	ADP
taxlaw-6679	646	12	the	the	DET
taxlaw-6679	646	13	tcja	tcja	NOUN
taxlaw-6679	646	14	)	)	PUNCT
taxlaw-6679	646	15	.	.	PUNCT
taxlaw-6679	647	1	173	173	NUM
taxlaw-6679	647	2	brian	brian	PROPN
taxlaw-6679	647	3	eason	eason	PROPN
taxlaw-6679	647	4	,	,	PUNCT
taxlaw-6679	647	5	expanded	expand	VERB
taxlaw-6679	647	6	child	child	NOUN
taxlaw-6679	647	7	care	care	NOUN
taxlaw-6679	647	8	tax	tax	NOUN
taxlaw-6679	647	9	credit	credit	NOUN
taxlaw-6679	647	10	may	may	AUX
taxlaw-6679	647	11	benefits	benefit	VERB
taxlaw-6679	647	12	40,000	40,000	NUM
taxlaw-6679	647	13	families	family	NOUN
taxlaw-6679	647	14	,	,	PUNCT
taxlaw-6679	647	15	denver	denver	PROPN
taxlaw-6679	647	16	post	post	PROPN
taxlaw-6679	647	17	,	,	PUNCT
taxlaw-6679	647	18	feb	feb	PROPN
taxlaw-6679	647	19	.	.	PROPN
taxlaw-6679	647	20	6	6	NUM
taxlaw-6679	647	21	,	,	PUNCT
taxlaw-6679	647	22	2018	2018	NUM
taxlaw-6679	647	23	.	.	PUNCT
taxlaw-6679	648	1	https://www.denverpost.com/2018/02/05/proposed-colorado-tax-credit-children-40000-families-14-million/	https://www.denverpost.com/2018/02/05/proposed-colorado-tax-credit-children-40000-families-14-million/	X
taxlaw-6679	649	1	[	[	X
taxlaw-6679	649	2	https://perma.cc/qpb2-snhp	https://perma.cc/qpb2-snhp	PROPN
taxlaw-6679	649	3	]	]	PUNCT
taxlaw-6679	649	4	.	.	PUNCT
taxlaw-6679	650	1	the	the	DET
taxlaw-6679	650	2	child	child	NOUN
taxlaw-6679	650	3	tax	tax	NOUN
taxlaw-6679	650	4	credit	credit	NOUN
taxlaw-6679	650	5	was	be	AUX
taxlaw-6679	650	6	increased	increase	VERB
taxlaw-6679	650	7	for	for	ADP
taxlaw-6679	650	8	families	family	NOUN
taxlaw-6679	650	9	with	with	ADP
taxlaw-6679	650	10	agi	agi	NOUN
taxlaw-6679	650	11	of	of	ADP
taxlaw-6679	650	12	$	$	SYM
taxlaw-6679	650	13	60,000	60,000	NUM
taxlaw-6679	650	14	or	or	CCONJ
taxlaw-6679	650	15	less	less	ADJ
taxlaw-6679	650	16	,	,	PUNCT
taxlaw-6679	650	17	in	in	ADP
taxlaw-6679	650	18	an	an	DET
taxlaw-6679	650	19	amount	amount	NOUN
taxlaw-6679	650	20	equal	equal	ADJ
taxlaw-6679	650	21	to	to	ADP
taxlaw-6679	650	22	50	50	NUM
taxlaw-6679	650	23	%	%	NOUN
taxlaw-6679	650	24	of	of	ADP
taxlaw-6679	650	25	the	the	DET
taxlaw-6679	650	26	federal	federal	ADJ
taxlaw-6679	650	27	credit	credit	NOUN
taxlaw-6679	650	28	.	.	PUNCT
taxlaw-6679	651	1	174	174	NUM
taxlaw-6679	651	2	see	see	VERB
taxlaw-6679	651	3	,	,	PUNCT
taxlaw-6679	651	4	e.g.	e.g.	ADV
taxlaw-6679	651	5	i	i	PROPN
taxlaw-6679	651	6	d.	d.	PROPN
taxlaw-6679	651	7	;	;	PUNCT
taxlaw-6679	651	8	crisanta	crisanta	PROPN
taxlaw-6679	651	9	duran	duran	PROPN
taxlaw-6679	651	10	et	et	PROPN
taxlaw-6679	651	11	al	al	PROPN
taxlaw-6679	651	12	.	.	PROPN
taxlaw-6679	651	13	,	,	PUNCT
taxlaw-6679	651	14	helping	help	VERB
taxlaw-6679	651	15	coloradoans	coloradoan	NOUN
taxlaw-6679	651	16	pay	pay	VERB
taxlaw-6679	651	17	for	for	ADP
taxlaw-6679	651	18	quality	quality	NOUN
taxlaw-6679	651	19	child	child	NOUN
taxlaw-6679	651	20	care	care	NOUN
taxlaw-6679	651	21	,	,	PUNCT
taxlaw-6679	651	22	denver	denver	PROPN
taxlaw-6679	651	23	post	post	PROPN
taxlaw-6679	651	24	,	,	PUNCT
taxlaw-6679	651	25	june	june	PROPN
taxlaw-6679	651	26	1	1	NUM
taxlaw-6679	651	27	,	,	PUNCT
taxlaw-6679	651	28	2018	2018	NUM
taxlaw-6679	651	29	.	.	PUNCT
taxlaw-6679	652	1	https://www.denverpost.com/2018/06/01/helping-coloradans-pay-for-quality-child-care/	https://www.denverpost.com/2018/06/01/helping-coloradans-pay-for-quality-child-care/	NOUN
taxlaw-6679	653	1	[	[	X
taxlaw-6679	653	2	https://perma	https://perma	X
taxlaw-6679	653	3	.	.	PUNCT
taxlaw-6679	653	4	cc	cc	NOUN
taxlaw-6679	653	5	/	/	SYM
taxlaw-6679	653	6	lj9e2b4k	lj9e2b4k	PROPN
taxlaw-6679	653	7	]	]	X
taxlaw-6679	653	8	(	(	PUNCT
taxlaw-6679	653	9	neither	neither	PRON
taxlaw-6679	653	10	of	of	ADP
taxlaw-6679	653	11	which	which	PRON
taxlaw-6679	653	12	mention	mention	VERB
taxlaw-6679	653	13	the	the	DET
taxlaw-6679	653	14	impact	impact	NOUN
taxlaw-6679	653	15	of	of	ADP
taxlaw-6679	653	16	the	the	DET
taxlaw-6679	653	17	tcja	tcja	NOUN
taxlaw-6679	653	18	on	on	ADP
taxlaw-6679	653	19	colorado	colorado	NOUN
taxlaw-6679	653	20	taxes	taxis	NOUN
taxlaw-6679	653	21	)	)	PUNCT
taxlaw-6679	653	22	.	.	PUNCT
taxlaw-6679	654	1	it	it	PRON
taxlaw-6679	654	2	is	be	AUX
taxlaw-6679	654	3	likely	likely	ADJ
taxlaw-6679	654	4	that	that	SCONJ
taxlaw-6679	654	5	the	the	DET
taxlaw-6679	654	6	increased	increase	VERB
taxlaw-6679	654	7	revenue	revenue	NOUN
taxlaw-6679	654	8	from	from	ADP
taxlaw-6679	654	9	tcja	tcja	PROPN
taxlaw-6679	654	10	did	do	AUX
taxlaw-6679	654	11	in	in	ADP
taxlaw-6679	654	12	fact	fact	NOUN
taxlaw-6679	654	13	help	help	VERB
taxlaw-6679	654	14	pay	pay	VERB
taxlaw-6679	654	15	for	for	ADP
taxlaw-6679	654	16	the	the	DET
taxlaw-6679	654	17	increased	increase	VERB
taxlaw-6679	654	18	credit	credit	NOUN
taxlaw-6679	654	19	.	.	PUNCT
taxlaw-6679	655	1	see	see	VERB
taxlaw-6679	655	2	colo	colo	PROPN
taxlaw-6679	655	3	.	.	PUNCT
taxlaw-6679	656	1	legis	legis	PROPN
taxlaw-6679	656	2	.	.	PUNCT
taxlaw-6679	657	1	council	council	NOUN
taxlaw-6679	657	2	staff	staff	NOUN
taxlaw-6679	657	3	,	,	PUNCT
taxlaw-6679	657	4	final	final	ADJ
taxlaw-6679	657	5	fiscal	fiscal	ADJ
taxlaw-6679	657	6	note	note	NOUN
taxlaw-6679	657	7	hb	hb	PROPN
taxlaw-6679	657	8	18	18	NUM
taxlaw-6679	657	9	-	-	SYM
taxlaw-6679	657	10	1208	1208	NUM
taxlaw-6679	657	11	,	,	PUNCT
taxlaw-6679	657	12	71st	71st	ADJ
taxlaw-6679	657	13	reg	reg	NOUN
taxlaw-6679	657	14	.	.	PUNCT
taxlaw-6679	658	1	legis	legis	PROPN
taxlaw-6679	658	2	.	.	PUNCT
taxlaw-6679	659	1	sess	sess	PROPN
taxlaw-6679	659	2	.	.	PUNCT
taxlaw-6679	660	1	,	,	PUNCT
taxlaw-6679	660	2	at	at	ADP
taxlaw-6679	660	3	4	4	NUM
taxlaw-6679	660	4	(	(	PUNCT
taxlaw-6679	660	5	colo	colo	PROPN
taxlaw-6679	660	6	.	.	PROPN
taxlaw-6679	660	7	2018	2018	NUM
taxlaw-6679	660	8	)	)	PUNCT
taxlaw-6679	660	9	at	at	ADP
taxlaw-6679	660	10	4	4	NUM
taxlaw-6679	660	11	(	(	PUNCT
taxlaw-6679	660	12	indicating	indicate	VERB
taxlaw-6679	660	13	that	that	SCONJ
taxlaw-6679	660	14	the	the	DET
taxlaw-6679	660	15	full	full	ADJ
taxlaw-6679	660	16	cost	cost	NOUN
taxlaw-6679	660	17	of	of	ADP
taxlaw-6679	660	18	the	the	DET
taxlaw-6679	660	19	credit	credit	NOUN
taxlaw-6679	660	20	for	for	ADP
taxlaw-6679	660	21	the	the	DET
taxlaw-6679	660	22	first	first	ADJ
taxlaw-6679	660	23	two	two	NUM
taxlaw-6679	660	24	fiscal	fiscal	ADJ
taxlaw-6679	660	25	years	year	NOUN
taxlaw-6679	660	26	following	follow	VERB
taxlaw-6679	660	27	enactment	enactment	NOUN
taxlaw-6679	660	28	would	would	AUX
taxlaw-6679	660	29	be	be	AUX
taxlaw-6679	660	30	paid	pay	VERB
taxlaw-6679	660	31	for	for	ADP
taxlaw-6679	660	32	out	out	ADP
taxlaw-6679	660	33	of	of	ADP
taxlaw-6679	660	34	the	the	DET
taxlaw-6679	660	35	anticipated	anticipate	VERB
taxlaw-6679	660	36	tabor	tabor	NOUN
taxlaw-6679	660	37	refund	refund	NOUN
taxlaw-6679	660	38	for	for	ADP
taxlaw-6679	660	39	those	those	DET
taxlaw-6679	660	40	years	year	NOUN
taxlaw-6679	660	41	)	)	PUNCT
taxlaw-6679	660	42	.	.	PUNCT
taxlaw-6679	661	1	175	175	NUM
taxlaw-6679	661	2	brian	brian	PROPN
taxlaw-6679	661	3	eason	eason	PROPN
taxlaw-6679	661	4	,	,	PUNCT
taxlaw-6679	661	5	dozens	dozen	NOUN
taxlaw-6679	661	6	of	of	ADP
taxlaw-6679	661	7	bills	bill	NOUN
taxlaw-6679	661	8	offered	offer	VERB
taxlaw-6679	661	9	yearly	yearly	ADV
taxlaw-6679	661	10	have	have	VERB
taxlaw-6679	661	11	no	no	DET
taxlaw-6679	661	12	chance	chance	NOUN
taxlaw-6679	661	13	,	,	PUNCT
taxlaw-6679	661	14	denver	denver	PROPN
taxlaw-6679	661	15	post	post	PROPN
taxlaw-6679	661	16	,	,	PUNCT
taxlaw-6679	661	17	feb	feb	PROPN
taxlaw-6679	661	18	.	.	PROPN
taxlaw-6679	661	19	15	15	NUM
taxlaw-6679	661	20	,	,	PUNCT
taxlaw-6679	661	21	2018	2018	NUM
taxlaw-6679	661	22	.	.	PUNCT
taxlaw-6679	662	1	https://www.denverpost.com/2018/02/14/colorado-legislature-rejected-bills/	https://www.denverpost.com/2018/02/14/colorado-legislature-rejected-bills/	PROPN
taxlaw-6679	662	2	[	[	X
taxlaw-6679	662	3	https://perma.cc/lcm9-q9g7	https://perma.cc/lcm9-q9g7	X
taxlaw-6679	662	4	]	]	X
taxlaw-6679	662	5	176	176	NUM
taxlaw-6679	662	6	anna	anna	NOUN
taxlaw-6679	662	7	staver	staver	NOUN
taxlaw-6679	662	8	,	,	PUNCT
taxlaw-6679	662	9	governor	governor	PROPN
taxlaw-6679	662	10	hickenlooper	hickenlooper	NOUN
taxlaw-6679	662	11	’s	’s	PART
taxlaw-6679	662	12	final	final	ADJ
taxlaw-6679	662	13	colorado	colorado	NOUN
taxlaw-6679	662	14	budget	budget	NOUN
taxlaw-6679	662	15	includes	include	VERB
taxlaw-6679	662	16	new	new	ADJ
taxlaw-6679	662	17	tax	tax	NOUN
taxlaw-6679	662	18	credits	credit	NOUN
taxlaw-6679	662	19	for	for	ADP
taxlaw-6679	662	20	child	child	NOUN
taxlaw-6679	662	21	care	care	NOUN
taxlaw-6679	662	22	,	,	PUNCT
taxlaw-6679	662	23	education	education	NOUN
taxlaw-6679	662	24	,	,	PUNCT
taxlaw-6679	662	25	denver	denver	PROPN
taxlaw-6679	662	26	post	post	PROPN
taxlaw-6679	662	27	,	,	PUNCT
taxlaw-6679	662	28	nov	nov	PROPN
taxlaw-6679	662	29	.	.	PROPN
taxlaw-6679	662	30	2	2	NUM
taxlaw-6679	662	31	,	,	PUNCT
taxlaw-6679	662	32	2018	2018	NUM
taxlaw-6679	662	33	.	.	PUNCT
taxlaw-6679	663	1	https://www.denverpost.com/2018/11/01/hickenlooper-tax-credits-finalcolorado-budget/	https://www.denverpost.com/2018/11/01/hickenlooper-tax-credits-finalcolorado-budget/	PROPN
taxlaw-6679	664	1	[	[	X
taxlaw-6679	664	2	https://perma.cc/z5dj-sqjr	https://perma.cc/z5dj-sqjr	X
taxlaw-6679	664	3	]	]	X
taxlaw-6679	664	4	(	(	PUNCT
taxlaw-6679	664	5	describing	describe	VERB
taxlaw-6679	664	6	outgoing	outgoing	ADJ
taxlaw-6679	664	7	governor	governor	NOUN
taxlaw-6679	664	8	’s	’s	PART
taxlaw-6679	664	9	tax	tax	NOUN
taxlaw-6679	664	10	proposal	proposal	NOUN
taxlaw-6679	664	11	)	)	PUNCT
taxlaw-6679	664	12	;	;	PUNCT
taxlaw-6679	664	13	nic	nic	PROPN
taxlaw-6679	664	14	garcia	garcia	PROPN
taxlaw-6679	664	15	,	,	PUNCT
taxlaw-6679	664	16	jared	jared	PROPN
taxlaw-6679	664	17	polis	polis	PROPN
taxlaw-6679	664	18	sworn	swear	VERB
taxlaw-6679	664	19	in	in	ADP
taxlaw-6679	664	20	as	as	ADP
taxlaw-6679	664	21	colorado	colorado	NOUN
taxlaw-6679	664	22	governor	governor	NOUN
taxlaw-6679	664	23	:	:	PUNCT
taxlaw-6679	664	24	“	"	PUNCT
taxlaw-6679	664	25	this	this	PRON
taxlaw-6679	664	26	is	be	AUX
taxlaw-6679	664	27	a	a	DET
taxlaw-6679	664	28	moment	moment	NOUN
taxlaw-6679	664	29	in	in	ADP
taxlaw-6679	664	30	history	history	NOUN
taxlaw-6679	664	31	,	,	PUNCT
taxlaw-6679	664	32	”	"	PUNCT
taxlaw-6679	664	33	denver	denver	PROPN
taxlaw-6679	664	34	post	post	PROPN
taxlaw-6679	664	35	,	,	PUNCT
taxlaw-6679	664	36	jan	jan	PROPN
taxlaw-6679	664	37	.	.	PROPN
taxlaw-6679	664	38	8	8	NUM
taxlaw-6679	664	39	,	,	PUNCT
taxlaw-6679	664	40	2019	2019	NUM
taxlaw-6679	664	41	.	.	PUNCT
taxlaw-6679	665	1	https://www.denverpost.com/2019/01/08/jared-polis-inauguration-gay-governor-colorado/	https://www.denverpost.com/2019/01/08/jared-polis-inauguration-gay-governor-colorado/	PRON
taxlaw-6679	666	1	[	[	X
taxlaw-6679	666	2	https://	https://	NOUN
taxlaw-6679	666	3	perma.cc/5bzrbk59	perma.cc/5bzrbk59	VERB
taxlaw-6679	666	4	]	]	PUNCT
taxlaw-6679	666	5	(	(	PUNCT
taxlaw-6679	666	6	describing	describe	VERB
taxlaw-6679	666	7	incoming	incoming	ADJ
taxlaw-6679	666	8	governor	governor	NOUN
taxlaw-6679	666	9	’s	’s	PART
taxlaw-6679	666	10	tax	tax	NOUN
taxlaw-6679	666	11	proposal	proposal	NOUN
taxlaw-6679	666	12	)	)	PUNCT
taxlaw-6679	666	13	;	;	PUNCT
taxlaw-6679	666	14	nic	nic	PROPN
taxlaw-6679	666	15	garcia	garcia	PROPN
taxlaw-6679	666	16	,	,	PUNCT
taxlaw-6679	666	17	six	six	NUM
taxlaw-6679	666	18	things	thing	NOUN
taxlaw-6679	666	19	we	we	PRON
taxlaw-6679	666	20	learned	learn	VERB
taxlaw-6679	666	21	about	about	ADP
taxlaw-6679	666	22	colorado	colorado	PROPN
taxlaw-6679	666	23	governor	governor	PROPN
taxlaw-6679	666	24	jared	jared	PROPN
taxlaw-6679	666	25	polis	polis	PROPN
taxlaw-6679	666	26	:	:	PUNCT
taxlaw-6679	666	27	his	his	PRON
taxlaw-6679	666	28	first	first	ADJ
taxlaw-6679	666	29	months	month	NOUN
taxlaw-6679	666	30	in	in	ADP
taxlaw-6679	666	31	office	office	NOUN
taxlaw-6679	666	32	,	,	PUNCT
taxlaw-6679	666	33	denver	denver	PROPN
taxlaw-6679	666	34	post	post	PROPN
taxlaw-6679	666	35	,	,	PUNCT
taxlaw-6679	666	36	may	may	AUX
taxlaw-6679	666	37	19	19	NUM
taxlaw-6679	666	38	,	,	PUNCT
taxlaw-6679	666	39	2019	2019	NUM
taxlaw-6679	666	40	.	.	PUNCT
taxlaw-6679	667	1	https://www.denverpost.com/2019/05/19/jaredpolis-colorado-governor-first-5-months/	https://www.denverpost.com/2019/05/19/jaredpolis-colorado-governor-first-5-months/	PROPN
taxlaw-6679	668	1	[	[	X
taxlaw-6679	668	2	https://perma.cc/6yq9-cfjq	https://perma.cc/6yq9-cfjq	X
taxlaw-6679	668	3	]	]	X
taxlaw-6679	668	4	(	(	PUNCT
taxlaw-6679	668	5	noting	note	VERB
taxlaw-6679	668	6	that	that	SCONJ
taxlaw-6679	668	7	incoming	incoming	ADJ
taxlaw-6679	668	8	governor	governor	NOUN
taxlaw-6679	668	9	’s	’s	PART
taxlaw-6679	668	10	proposal	proposal	NOUN
taxlaw-6679	668	11	did	do	AUX
taxlaw-6679	668	12	not	not	PART
taxlaw-6679	668	13	make	make	VERB
taxlaw-6679	668	14	it	it	PRON
taxlaw-6679	668	15	out	out	ADP
taxlaw-6679	668	16	of	of	ADP
taxlaw-6679	668	17	legislative	legislative	ADJ
taxlaw-6679	668	18	committee	committee	NOUN
taxlaw-6679	668	19	)	)	PUNCT
taxlaw-6679	668	20	.	.	PUNCT
taxlaw-6679	669	1	2019	2019	NUM
taxlaw-6679	669	2	]	]	PUNCT
taxlaw-6679	669	3	state	state	NOUN
taxlaw-6679	669	4	individual	individual	ADJ
taxlaw-6679	669	5	income	income	NOUN
taxlaw-6679	669	6	tax	tax	NOUN
taxlaw-6679	669	7	conformity	conformity	NOUN
taxlaw-6679	669	8	in	in	ADP
taxlaw-6679	669	9	practice	practice	NOUN
taxlaw-6679	669	10	:	:	PUNCT
taxlaw-6679	669	11	evidence	evidence	NOUN
taxlaw-6679	669	12	from	from	ADP
taxlaw-6679	669	13	the	the	DET
taxlaw-6679	669	14	tax	tax	NOUN
taxlaw-6679	669	15	cuts	cut	NOUN
taxlaw-6679	669	16	&	&	CCONJ
taxlaw-6679	669	17	jobs	job	NOUN
taxlaw-6679	669	18	act	act	VERB
taxlaw-6679	669	19	89	89	NUM
taxlaw-6679	669	20	dynamic	dynamic	ADJ
taxlaw-6679	669	21	conformity	conformity	NOUN
taxlaw-6679	669	22	to	to	PART
taxlaw-6679	669	23	hide	hide	VERB
taxlaw-6679	669	24	a	a	DET
taxlaw-6679	669	25	tax	tax	NOUN
taxlaw-6679	669	26	increase	increase	NOUN
taxlaw-6679	669	27	.	.	PUNCT
taxlaw-6679	670	1	177	177	NUM
taxlaw-6679	670	2	another	another	DET
taxlaw-6679	670	3	possibility	possibility	NOUN
taxlaw-6679	670	4	is	be	AUX
taxlaw-6679	670	5	that	that	SCONJ
taxlaw-6679	670	6	the	the	DET
taxlaw-6679	670	7	legislature	legislature	NOUN
taxlaw-6679	670	8	was	be	AUX
taxlaw-6679	670	9	unconcerned	unconcerned	ADJ
taxlaw-6679	670	10	about	about	ADP
taxlaw-6679	670	11	the	the	DET
taxlaw-6679	670	12	tax	tax	NOUN
taxlaw-6679	670	13	increase	increase	NOUN
taxlaw-6679	670	14	based	base	VERB
taxlaw-6679	670	15	on	on	ADP
taxlaw-6679	670	16	the	the	DET
taxlaw-6679	670	17	belief	belief	NOUN
taxlaw-6679	670	18	that	that	SCONJ
taxlaw-6679	670	19	any	any	DET
taxlaw-6679	670	20	significant	significant	ADJ
taxlaw-6679	670	21	tax	tax	NOUN
taxlaw-6679	670	22	increases	increase	NOUN
taxlaw-6679	670	23	would	would	AUX
taxlaw-6679	670	24	be	be	AUX
taxlaw-6679	670	25	undone	undo	VERB
taxlaw-6679	670	26	by	by	ADP
taxlaw-6679	670	27	tabor	tabor	NOUN
taxlaw-6679	670	28	.	.	PUNCT
taxlaw-6679	671	1	while	while	SCONJ
taxlaw-6679	671	2	the	the	DET
taxlaw-6679	671	3	colorado	colorado	PROPN
taxlaw-6679	671	4	legislative	legislative	PROPN
taxlaw-6679	671	5	council	council	PROPN
taxlaw-6679	671	6	’s	’s	PART
taxlaw-6679	671	7	office	office	NOUN
taxlaw-6679	671	8	recently	recently	ADV
taxlaw-6679	671	9	predicted	predict	VERB
taxlaw-6679	671	10	that	that	SCONJ
taxlaw-6679	671	11	tabor	tabor	NOUN
taxlaw-6679	671	12	refunds	refund	NOUN
taxlaw-6679	671	13	would	would	AUX
taxlaw-6679	671	14	be	be	AUX
taxlaw-6679	671	15	triggered	trigger	VERB
taxlaw-6679	671	16	in	in	ADP
taxlaw-6679	671	17	2019	2019	NUM
taxlaw-6679	671	18	and	and	CCONJ
taxlaw-6679	671	19	2020,178	2020,178	NUM
taxlaw-6679	671	20	i	i	PRON
taxlaw-6679	671	21	could	could	AUX
taxlaw-6679	671	22	find	find	VERB
taxlaw-6679	671	23	no	no	DET
taxlaw-6679	671	24	indication	indication	NOUN
taxlaw-6679	671	25	in	in	ADP
taxlaw-6679	671	26	the	the	DET
taxlaw-6679	671	27	legislative	legislative	ADJ
taxlaw-6679	671	28	record	record	NOUN
taxlaw-6679	671	29	or	or	CCONJ
taxlaw-6679	671	30	media	medium	NOUN
taxlaw-6679	671	31	coverage	coverage	NOUN
taxlaw-6679	671	32	that	that	SCONJ
taxlaw-6679	671	33	it	it	PRON
taxlaw-6679	671	34	motivated	motivate	VERB
taxlaw-6679	671	35	legislative	legislative	ADJ
taxlaw-6679	671	36	inaction	inaction	NOUN
taxlaw-6679	671	37	on	on	ADP
taxlaw-6679	671	38	tcja	tcja	NOUN
taxlaw-6679	671	39	conformity	conformity	NOUN
taxlaw-6679	671	40	.	.	PUNCT
taxlaw-6679	672	1	it	it	PRON
taxlaw-6679	672	2	is	be	AUX
taxlaw-6679	672	3	therefore	therefore	ADV
taxlaw-6679	672	4	difficult	difficult	ADJ
taxlaw-6679	672	5	to	to	PART
taxlaw-6679	672	6	determine	determine	VERB
taxlaw-6679	672	7	to	to	ADP
taxlaw-6679	672	8	what	what	DET
taxlaw-6679	672	9	extent	extent	NOUN
taxlaw-6679	672	10	tabor	tabor	NOUN
taxlaw-6679	672	11	may	may	AUX
taxlaw-6679	672	12	explain	explain	VERB
taxlaw-6679	672	13	the	the	DET
taxlaw-6679	672	14	seeming	seeming	ADJ
taxlaw-6679	672	15	disconnect	disconnect	NOUN
taxlaw-6679	672	16	between	between	ADP
taxlaw-6679	672	17	colorado	colorado	PROPN
taxlaw-6679	672	18	’s	’s	PART
taxlaw-6679	672	19	political	political	ADJ
taxlaw-6679	672	20	preferences	preference	NOUN
taxlaw-6679	672	21	and	and	CCONJ
taxlaw-6679	672	22	its	its	PRON
taxlaw-6679	672	23	response	response	NOUN
taxlaw-6679	672	24	to	to	ADP
taxlaw-6679	672	25	the	the	DET
taxlaw-6679	672	26	tcja	tcja	NOUN
taxlaw-6679	672	27	.	.	PUNCT
taxlaw-6679	673	1	even	even	ADV
taxlaw-6679	673	2	if	if	SCONJ
taxlaw-6679	673	3	we	we	PRON
taxlaw-6679	673	4	assume	assume	VERB
taxlaw-6679	673	5	that	that	SCONJ
taxlaw-6679	673	6	colorado	colorado	PROPN
taxlaw-6679	673	7	’s	’s	PART
taxlaw-6679	673	8	legislature	legislature	NOUN
taxlaw-6679	673	9	had	have	VERB
taxlaw-6679	673	10	sound	sound	ADJ
taxlaw-6679	673	11	motivation	motivation	NOUN
taxlaw-6679	673	12	for	for	ADP
taxlaw-6679	673	13	allowing	allow	VERB
taxlaw-6679	673	14	the	the	DET
taxlaw-6679	673	15	tcja	tcja	NOUN
taxlaw-6679	673	16	to	to	PART
taxlaw-6679	673	17	increase	increase	VERB
taxlaw-6679	673	18	state	state	NOUN
taxlaw-6679	673	19	taxes	taxis	NOUN
taxlaw-6679	673	20	,	,	PUNCT
taxlaw-6679	673	21	we	we	PRON
taxlaw-6679	673	22	would	would	AUX
taxlaw-6679	673	23	still	still	ADV
taxlaw-6679	673	24	expect	expect	VERB
taxlaw-6679	673	25	the	the	DET
taxlaw-6679	673	26	legislature	legislature	NOUN
taxlaw-6679	673	27	to	to	PART
taxlaw-6679	673	28	take	take	VERB
taxlaw-6679	673	29	into	into	ADP
taxlaw-6679	673	30	account	account	NOUN
taxlaw-6679	673	31	the	the	DET
taxlaw-6679	673	32	distributional	distributional	ADJ
taxlaw-6679	673	33	changes	change	NOUN
taxlaw-6679	673	34	caused	cause	VERB
taxlaw-6679	673	35	by	by	ADP
taxlaw-6679	673	36	conformity	conformity	NOUN
taxlaw-6679	673	37	.	.	PUNCT
taxlaw-6679	674	1	my	my	PRON
taxlaw-6679	674	2	research	research	NOUN
taxlaw-6679	674	3	,	,	PUNCT
taxlaw-6679	674	4	however	however	ADV
taxlaw-6679	674	5	,	,	PUNCT
taxlaw-6679	674	6	found	find	VERB
taxlaw-6679	674	7	almost	almost	ADV
taxlaw-6679	674	8	nothing	nothing	PRON
taxlaw-6679	674	9	in	in	ADP
taxlaw-6679	674	10	the	the	DET
taxlaw-6679	674	11	legislative	legislative	ADJ
taxlaw-6679	674	12	record	record	NOUN
taxlaw-6679	674	13	or	or	CCONJ
taxlaw-6679	674	14	in	in	ADP
taxlaw-6679	674	15	news	news	NOUN
taxlaw-6679	674	16	accounts	account	NOUN
taxlaw-6679	674	17	thereof	thereof	ADV
taxlaw-6679	674	18	that	that	SCONJ
taxlaw-6679	674	19	any	any	DET
taxlaw-6679	674	20	real	real	ADJ
taxlaw-6679	674	21	consideration	consideration	NOUN
taxlaw-6679	674	22	was	be	AUX
taxlaw-6679	674	23	given	give	VERB
taxlaw-6679	674	24	to	to	ADP
taxlaw-6679	674	25	these	these	DET
taxlaw-6679	674	26	issues	issue	NOUN
taxlaw-6679	674	27	.	.	PUNCT
taxlaw-6679	675	1	colorado	colorado	PROPN
taxlaw-6679	675	2	’s	’s	PART
taxlaw-6679	675	3	legislative	legislative	ADJ
taxlaw-6679	675	4	staff	staff	NOUN
taxlaw-6679	675	5	did	do	AUX
taxlaw-6679	675	6	not	not	PART
taxlaw-6679	675	7	provide	provide	VERB
taxlaw-6679	675	8	estimates	estimate	NOUN
taxlaw-6679	675	9	of	of	ADP
taxlaw-6679	675	10	relative	relative	ADJ
taxlaw-6679	675	11	state	state	NOUN
taxlaw-6679	675	12	tax	tax	NOUN
taxlaw-6679	675	13	burdens	burden	VERB
taxlaw-6679	675	14	post	post	ADJ
taxlaw-6679	675	15	-	-	ADJ
taxlaw-6679	675	16	tcja	tcja	ADJ
taxlaw-6679	675	17	,	,	PUNCT
taxlaw-6679	675	18	although	although	SCONJ
taxlaw-6679	675	19	they	they	PRON
taxlaw-6679	675	20	did	do	AUX
taxlaw-6679	675	21	note	note	VERB
taxlaw-6679	675	22	that	that	SCONJ
taxlaw-6679	675	23	families	family	NOUN
taxlaw-6679	675	24	with	with	ADP
taxlaw-6679	675	25	large	large	ADJ
taxlaw-6679	675	26	numbers	number	NOUN
taxlaw-6679	675	27	of	of	ADP
taxlaw-6679	675	28	children	child	NOUN
taxlaw-6679	675	29	“	"	PUNCT
taxlaw-6679	675	30	may	may	AUX
taxlaw-6679	675	31	incur	incur	VERB
taxlaw-6679	675	32	a	a	DET
taxlaw-6679	675	33	higher	high	ADJ
taxlaw-6679	675	34	state	state	NOUN
taxlaw-6679	675	35	tax	tax	NOUN
taxlaw-6679	675	36	liability	liability	NOUN
taxlaw-6679	675	37	”	"	PUNCT
taxlaw-6679	675	38	as	as	ADP
taxlaw-6679	675	39	a	a	DET
taxlaw-6679	675	40	result	result	NOUN
taxlaw-6679	675	41	of	of	ADP
taxlaw-6679	675	42	tcja	tcja	PROPN
taxlaw-6679	675	43	conformity.179	conformity.179	PROPN
taxlaw-6679	675	44	there	there	PRON
taxlaw-6679	675	45	was	be	VERB
taxlaw-6679	675	46	no	no	DET
taxlaw-6679	675	47	significant	significant	ADJ
taxlaw-6679	675	48	legislative	legislative	ADJ
taxlaw-6679	675	49	response	response	NOUN
taxlaw-6679	675	50	to	to	ADP
taxlaw-6679	675	51	that	that	DET
taxlaw-6679	675	52	finding	finding	NOUN
taxlaw-6679	675	53	,	,	PUNCT
taxlaw-6679	675	54	nor	nor	CCONJ
taxlaw-6679	675	55	any	any	DET
taxlaw-6679	675	56	significant	significant	ADJ
taxlaw-6679	675	57	media	medium	NOUN
taxlaw-6679	675	58	attention	attention	NOUN
taxlaw-6679	675	59	paid	pay	VERB
taxlaw-6679	675	60	to	to	ADP
taxlaw-6679	675	61	it.180	it.180	NOUN
taxlaw-6679	675	62	similarly	similarly	ADV
taxlaw-6679	675	63	,	,	PUNCT
taxlaw-6679	675	64	i	i	PRON
taxlaw-6679	675	65	did	do	AUX
taxlaw-6679	675	66	not	not	PART
taxlaw-6679	675	67	see	see	VERB
taxlaw-6679	675	68	any	any	DET
taxlaw-6679	675	69	indication	indication	NOUN
taxlaw-6679	675	70	that	that	SCONJ
taxlaw-6679	675	71	the	the	DET
taxlaw-6679	675	72	legislature	legislature	NOUN
taxlaw-6679	675	73	considered	consider	VERB
taxlaw-6679	675	74	the	the	DET
taxlaw-6679	675	75	distributional	distributional	ADJ
taxlaw-6679	675	76	impacts	impact	NOUN
taxlaw-6679	675	77	or	or	CCONJ
taxlaw-6679	675	78	the	the	DET
taxlaw-6679	675	79	policy	policy	NOUN
taxlaw-6679	675	80	choices	choice	NOUN
taxlaw-6679	675	81	inherent	inherent	ADJ
taxlaw-6679	675	82	in	in	ADP
taxlaw-6679	675	83	the	the	DET
taxlaw-6679	675	84	section	section	NOUN
taxlaw-6679	675	85	199a	199a	NOUN
taxlaw-6679	675	86	deduction	deduction	NOUN
taxlaw-6679	675	87	.	.	PUNCT
taxlaw-6679	676	1	as	as	ADP
taxlaw-6679	676	2	with	with	ADP
taxlaw-6679	676	3	the	the	DET
taxlaw-6679	676	4	overall	overall	ADJ
taxlaw-6679	676	5	revenue	revenue	NOUN
taxlaw-6679	676	6	increase	increase	NOUN
taxlaw-6679	676	7	,	,	PUNCT
taxlaw-6679	676	8	one	one	PRON
taxlaw-6679	676	9	might	might	AUX
taxlaw-6679	676	10	be	be	AUX
taxlaw-6679	676	11	tempted	tempt	VERB
taxlaw-6679	676	12	to	to	PART
taxlaw-6679	676	13	think	think	VERB
taxlaw-6679	676	14	that	that	SCONJ
taxlaw-6679	676	15	the	the	DET
taxlaw-6679	676	16	reason	reason	NOUN
taxlaw-6679	676	17	the	the	DET
taxlaw-6679	676	18	colorado	colorado	PROPN
taxlaw-6679	676	19	legislature	legislature	NOUN
taxlaw-6679	676	20	paid	pay	VERB
taxlaw-6679	676	21	so	so	ADV
taxlaw-6679	676	22	little	little	ADJ
taxlaw-6679	676	23	attention	attention	NOUN
taxlaw-6679	676	24	to	to	ADP
taxlaw-6679	676	25	the	the	DET
taxlaw-6679	676	26	distributional	distributional	ADJ
taxlaw-6679	676	27	effects	effect	NOUN
taxlaw-6679	676	28	of	of	ADP
taxlaw-6679	676	29	tcja	tcja	NOUN
taxlaw-6679	676	30	conformity	conformity	NOUN
taxlaw-6679	676	31	is	be	AUX
taxlaw-6679	676	32	that	that	SCONJ
taxlaw-6679	676	33	they	they	PRON
taxlaw-6679	676	34	believed	believe	VERB
taxlaw-6679	676	35	tabor	tabor	NOUN
taxlaw-6679	676	36	would	would	AUX
taxlaw-6679	676	37	ultimately	ultimately	ADV
taxlaw-6679	676	38	return	return	VERB
taxlaw-6679	676	39	the	the	DET
taxlaw-6679	676	40	tax	tax	NOUN
taxlaw-6679	676	41	increase	increase	NOUN
taxlaw-6679	676	42	,	,	PUNCT
taxlaw-6679	676	43	thereby	thereby	ADV
taxlaw-6679	676	44	solving	solve	VERB
taxlaw-6679	676	45	the	the	DET
taxlaw-6679	676	46	distributional	distributional	ADJ
taxlaw-6679	676	47	impacts	impact	NOUN
taxlaw-6679	676	48	.	.	PUNCT
taxlaw-6679	677	1	but	but	CCONJ
taxlaw-6679	677	2	tabor	tabor	NOUN
taxlaw-6679	677	3	is	be	AUX
taxlaw-6679	677	4	not	not	PART
taxlaw-6679	677	5	designed	design	VERB
taxlaw-6679	677	6	to	to	PART
taxlaw-6679	677	7	reverse	reverse	VERB
taxlaw-6679	677	8	tax	tax	NOUN
taxlaw-6679	677	9	increases	increase	NOUN
taxlaw-6679	677	10	only	only	ADV
taxlaw-6679	677	11	for	for	ADP
taxlaw-6679	677	12	specific	specific	ADJ
taxlaw-6679	677	13	demographic	demographic	ADJ
taxlaw-6679	677	14	groups	group	NOUN
taxlaw-6679	677	15	.	.	PUNCT
taxlaw-6679	678	1	instead	instead	ADV
taxlaw-6679	678	2	,	,	PUNCT
taxlaw-6679	678	3	tabor	tabor	NOUN
taxlaw-6679	678	4	returns	return	VERB
taxlaw-6679	678	5	excess	excess	ADJ
taxlaw-6679	678	6	revenue	revenue	NOUN
taxlaw-6679	678	7	through	through	ADP
taxlaw-6679	678	8	property	property	NOUN
taxlaw-6679	678	9	tax	tax	NOUN
taxlaw-6679	678	10	relief	relief	NOUN
taxlaw-6679	678	11	a	a	DET
taxlaw-6679	678	12	temporary	temporary	ADJ
taxlaw-6679	678	13	income	income	NOUN
taxlaw-6679	678	14	tax	tax	NOUN
taxlaw-6679	678	15	rate	rate	NOUN
taxlaw-6679	678	16	reduction	reduction	NOUN
taxlaw-6679	678	17	.	.	PUNCT
taxlaw-6679	679	1	181	181	NUM
taxlaw-6679	679	2	while	while	SCONJ
taxlaw-6679	679	3	such	such	ADJ
taxlaw-6679	679	4	relief	relief	NOUN
taxlaw-6679	679	5	would	would	AUX
taxlaw-6679	679	6	reduce	reduce	VERB
taxlaw-6679	679	7	overall	overall	ADJ
taxlaw-6679	679	8	taxes	taxis	NOUN
taxlaw-6679	679	9	owed	owe	VERB
taxlaw-6679	679	10	,	,	PUNCT
taxlaw-6679	679	11	it	it	PRON
taxlaw-6679	679	12	would	would	AUX
taxlaw-6679	679	13	not	not	PART
taxlaw-6679	679	14	change	change	VERB
taxlaw-6679	679	15	the	the	DET
taxlaw-6679	679	16	fact	fact	NOUN
taxlaw-6679	679	17	that	that	SCONJ
taxlaw-6679	679	18	certain	certain	ADJ
taxlaw-6679	679	19	families	family	NOUN
taxlaw-6679	679	20	would	would	AUX
taxlaw-6679	679	21	pay	pay	VERB
taxlaw-6679	679	22	more	more	ADJ
taxlaw-6679	679	23	than	than	ADP
taxlaw-6679	679	24	others	other	NOUN
taxlaw-6679	679	25	.	.	PUNCT
taxlaw-6679	680	1	in	in	ADP
taxlaw-6679	680	2	terms	term	NOUN
taxlaw-6679	680	3	of	of	ADP
taxlaw-6679	680	4	analyzing	analyze	VERB
taxlaw-6679	680	5	the	the	DET
taxlaw-6679	680	6	effects	effect	NOUN
taxlaw-6679	680	7	of	of	ADP
taxlaw-6679	680	8	conformity	conformity	NOUN
taxlaw-6679	680	9	on	on	ADP
taxlaw-6679	680	10	state	state	NOUN
taxlaw-6679	680	11	tax	tax	NOUN
taxlaw-6679	680	12	systems	system	NOUN
taxlaw-6679	680	13	,	,	PUNCT
taxlaw-6679	680	14	one	one	PRON
taxlaw-6679	680	15	must	must	AUX
taxlaw-6679	680	16	wonder	wonder	VERB
taxlaw-6679	680	17	if	if	SCONJ
taxlaw-6679	680	18	colorado	colorado	PROPN
taxlaw-6679	680	19	legislators	legislator	NOUN
taxlaw-6679	680	20	would	would	AUX
taxlaw-6679	680	21	ever	ever	ADV
taxlaw-6679	680	22	have	have	AUX
taxlaw-6679	680	23	voted	vote	VERB
taxlaw-6679	680	24	for	for	ADP
taxlaw-6679	680	25	a	a	DET
taxlaw-6679	680	26	tax	tax	NOUN
taxlaw-6679	680	27	bill	bill	NOUN
taxlaw-6679	680	28	that	that	PRON
taxlaw-6679	680	29	specifically	specifically	ADV
taxlaw-6679	680	30	increased	increase	VERB
taxlaw-6679	680	31	taxes	taxis	NOUN
taxlaw-6679	680	32	on	on	ADP
taxlaw-6679	680	33	large	large	ADJ
taxlaw-6679	680	34	families	family	NOUN
taxlaw-6679	680	35	while	while	SCONJ
taxlaw-6679	680	36	lowering	lower	VERB
taxlaw-6679	680	37	taxes	taxis	NOUN
taxlaw-6679	680	38	on	on	ADP
taxlaw-6679	680	39	certain	certain	ADJ
taxlaw-6679	680	40	177	177	NUM
taxlaw-6679	680	41	there	there	PRON
taxlaw-6679	680	42	was	be	VERB
taxlaw-6679	680	43	evidence	evidence	NOUN
taxlaw-6679	680	44	in	in	ADP
taxlaw-6679	680	45	colorado	colorado	NOUN
taxlaw-6679	680	46	of	of	ADP
taxlaw-6679	680	47	significant	significant	ADJ
taxlaw-6679	680	48	interest	interest	NOUN
taxlaw-6679	680	49	in	in	ADP
taxlaw-6679	680	50	raising	raise	VERB
taxlaw-6679	680	51	revenue	revenue	NOUN
taxlaw-6679	680	52	in	in	ADP
taxlaw-6679	680	53	order	order	NOUN
taxlaw-6679	680	54	to	to	PART
taxlaw-6679	680	55	better	well	ADV
taxlaw-6679	680	56	fund	fund	VERB
taxlaw-6679	680	57	public	public	ADJ
taxlaw-6679	680	58	education	education	NOUN
taxlaw-6679	680	59	in	in	ADP
taxlaw-6679	680	60	the	the	DET
taxlaw-6679	680	61	state	state	NOUN
taxlaw-6679	680	62	.	.	PUNCT
taxlaw-6679	681	1	while	while	SCONJ
taxlaw-6679	681	2	a	a	DET
taxlaw-6679	681	3	ballot	ballot	NOUN
taxlaw-6679	681	4	measure	measure	NOUN
taxlaw-6679	681	5	proposing	propose	VERB
taxlaw-6679	681	6	a	a	DET
taxlaw-6679	681	7	tax	tax	NOUN
taxlaw-6679	681	8	increase	increase	NOUN
taxlaw-6679	681	9	specifically	specifically	ADV
taxlaw-6679	681	10	to	to	PART
taxlaw-6679	681	11	fund	fund	VERB
taxlaw-6679	681	12	such	such	ADJ
taxlaw-6679	681	13	needs	need	NOUN
taxlaw-6679	681	14	failed	fail	VERB
taxlaw-6679	681	15	to	to	PART
taxlaw-6679	681	16	pass	pass	VERB
taxlaw-6679	681	17	,	,	PUNCT
taxlaw-6679	681	18	legislators	legislator	NOUN
taxlaw-6679	681	19	might	might	AUX
taxlaw-6679	681	20	have	have	AUX
taxlaw-6679	681	21	been	be	AUX
taxlaw-6679	681	22	happy	happy	ADJ
taxlaw-6679	681	23	to	to	PART
taxlaw-6679	681	24	have	have	VERB
taxlaw-6679	681	25	the	the	DET
taxlaw-6679	681	26	increased	increase	VERB
taxlaw-6679	681	27	tcja	tcja	NOUN
taxlaw-6679	681	28	revenue	revenue	NOUN
taxlaw-6679	681	29	available	available	ADJ
taxlaw-6679	681	30	for	for	ADP
taxlaw-6679	681	31	this	this	PRON
taxlaw-6679	681	32	and	and	CCONJ
taxlaw-6679	681	33	other	other	ADJ
taxlaw-6679	681	34	spending	spending	NOUN
taxlaw-6679	681	35	priorities	priority	NOUN
taxlaw-6679	681	36	.	.	PUNCT
taxlaw-6679	682	1	178	178	NUM
taxlaw-6679	682	2	colo	colo	NOUN
taxlaw-6679	682	3	.	.	PUNCT
taxlaw-6679	683	1	legis	legis	PROPN
taxlaw-6679	683	2	.	.	PUNCT
taxlaw-6679	684	1	council	council	NOUN
taxlaw-6679	684	2	staff	staff	NOUN
taxlaw-6679	684	3	,	,	PUNCT
taxlaw-6679	684	4	june	june	PROPN
taxlaw-6679	684	5	2019	2019	NUM
taxlaw-6679	684	6	economic	economic	PROPN
taxlaw-6679	684	7	&	&	CCONJ
taxlaw-6679	684	8	revenue	revenue	PROPN
taxlaw-6679	684	9	forecast	forecast	PROPN
taxlaw-6679	684	10	15	15	NUM
taxlaw-6679	684	11	-	-	SYM
taxlaw-6679	684	12	16	16	NUM
taxlaw-6679	684	13	(	(	PUNCT
taxlaw-6679	684	14	2019	2019	NUM
taxlaw-6679	684	15	)	)	PUNCT
taxlaw-6679	684	16	,	,	PUNCT
taxlaw-6679	684	17	http://leg.colorado.gov/sites/default/files/images/juneforecast.pdf	http://leg.colorado.gov/sites/default/files/images/juneforecast.pdf	NOUN
taxlaw-6679	684	18	(	(	PUNCT
taxlaw-6679	684	19	estimating	estimate	VERB
taxlaw-6679	684	20	that	that	SCONJ
taxlaw-6679	684	21	tabor	tabor	NOUN
taxlaw-6679	684	22	will	will	AUX
taxlaw-6679	684	23	drop	drop	VERB
taxlaw-6679	684	24	the	the	DET
taxlaw-6679	684	25	state	state	NOUN
taxlaw-6679	684	26	’s	’s	PART
taxlaw-6679	684	27	tax	tax	NOUN
taxlaw-6679	684	28	rate	rate	NOUN
taxlaw-6679	684	29	in	in	ADP
taxlaw-6679	684	30	2019	2019	NUM
taxlaw-6679	684	31	and	and	CCONJ
taxlaw-6679	684	32	2020	2020	NUM
taxlaw-6679	684	33	from	from	ADP
taxlaw-6679	684	34	4.63	4.63	NUM
taxlaw-6679	684	35	%	%	NOUN
taxlaw-6679	684	36	to	to	PART
taxlaw-6679	684	37	4.5	4.5	NUM
taxlaw-6679	684	38	%	%	NOUN
taxlaw-6679	684	39	)	)	PUNCT
taxlaw-6679	684	40	.	.	PUNCT
taxlaw-6679	685	1	see	see	VERB
taxlaw-6679	685	2	also	also	ADV
taxlaw-6679	685	3	anna	anna	PROPN
taxlaw-6679	685	4	staver	staver	PROPN
taxlaw-6679	685	5	,	,	PUNCT
taxlaw-6679	685	6	colorado	colorado	PROPN
taxlaw-6679	685	7	’s	’s	PART
taxlaw-6679	685	8	taxpayers	taxpayer	NOUN
taxlaw-6679	685	9	possibly	possibly	ADV
taxlaw-6679	685	10	headed	head	VERB
taxlaw-6679	685	11	for	for	ADP
taxlaw-6679	685	12	both	both	DET
taxlaw-6679	685	13	tabor	tabor	PROPN
taxlaw-6679	685	14	refund	refund	PROPN
taxlaw-6679	685	15	&	&	CCONJ
taxlaw-6679	685	16	tax	tax	PROPN
taxlaw-6679	685	17	cut	cut	PROPN
taxlaw-6679	685	18	,	,	PUNCT
taxlaw-6679	685	19	denver	denver	PROPN
taxlaw-6679	685	20	post	post	PROPN
taxlaw-6679	685	21	,	,	PUNCT
taxlaw-6679	685	22	june	june	PROPN
taxlaw-6679	685	23	19	19	NUM
taxlaw-6679	685	24	,	,	PUNCT
taxlaw-6679	685	25	2019	2019	NUM
taxlaw-6679	685	26	.	.	PUNCT
taxlaw-6679	686	1	179	179	NUM
taxlaw-6679	686	2	colo	colo	PROPN
taxlaw-6679	686	3	.	.	PUNCT
taxlaw-6679	687	1	legis	legis	PROPN
taxlaw-6679	687	2	.	.	PUNCT
taxlaw-6679	688	1	council	council	NOUN
taxlaw-6679	688	2	staff	staff	NOUN
taxlaw-6679	688	3	,	,	PUNCT
taxlaw-6679	688	4	supra	supra	PROPN
taxlaw-6679	688	5	note	note	NOUN
taxlaw-6679	688	6	125	125	NUM
taxlaw-6679	688	7	at	at	ADP
taxlaw-6679	688	8	8	8	NUM
taxlaw-6679	688	9	.	.	PUNCT
taxlaw-6679	688	10	180	180	NUM
taxlaw-6679	688	11	based	base	VERB
taxlaw-6679	688	12	on	on	ADP
taxlaw-6679	688	13	author	author	NOUN
taxlaw-6679	688	14	’s	’s	PART
taxlaw-6679	688	15	review	review	NOUN
taxlaw-6679	688	16	of	of	ADP
taxlaw-6679	688	17	state	state	NOUN
taxlaw-6679	688	18	legislative	legislative	ADJ
taxlaw-6679	688	19	records	record	NOUN
taxlaw-6679	688	20	and	and	CCONJ
taxlaw-6679	688	21	major	major	ADJ
taxlaw-6679	688	22	state	state	NOUN
taxlaw-6679	688	23	news	news	NOUN
taxlaw-6679	688	24	sources	source	NOUN
taxlaw-6679	688	25	.	.	PUNCT
taxlaw-6679	689	1	181	181	NUM
taxlaw-6679	690	1	the	the	DET
taxlaw-6679	690	2	current	current	ADJ
taxlaw-6679	690	3	tabor	tabor	NOUN
taxlaw-6679	690	4	mechanism	mechanism	NOUN
taxlaw-6679	690	5	provides	provide	VERB
taxlaw-6679	690	6	that	that	SCONJ
taxlaw-6679	690	7	the	the	DET
taxlaw-6679	690	8	first	first	ADJ
taxlaw-6679	690	9	$	$	SYM
taxlaw-6679	690	10	150	150	NUM
taxlaw-6679	690	11	million	million	NUM
taxlaw-6679	690	12	in	in	ADP
taxlaw-6679	690	13	refunds	refund	NOUN
taxlaw-6679	690	14	goes	go	VERB
taxlaw-6679	690	15	to	to	ADP
taxlaw-6679	690	16	local	local	ADJ
taxlaw-6679	690	17	governments	government	NOUN
taxlaw-6679	690	18	to	to	PART
taxlaw-6679	690	19	fund	fund	VERB
taxlaw-6679	690	20	property	property	NOUN
taxlaw-6679	690	21	tax	tax	NOUN
taxlaw-6679	690	22	relief	relief	NOUN
taxlaw-6679	690	23	.	.	PUNCT
taxlaw-6679	691	1	additional	additional	ADJ
taxlaw-6679	691	2	refund	refund	NOUN
taxlaw-6679	691	3	amounts	amount	NOUN
taxlaw-6679	691	4	can	can	AUX
taxlaw-6679	691	5	be	be	AUX
taxlaw-6679	691	6	used	use	VERB
taxlaw-6679	691	7	to	to	PART
taxlaw-6679	691	8	temporarily	temporarily	ADV
taxlaw-6679	691	9	reduce	reduce	VERB
taxlaw-6679	691	10	the	the	DET
taxlaw-6679	691	11	income	income	NOUN
taxlaw-6679	691	12	tax	tax	NOUN
taxlaw-6679	691	13	rate	rate	NOUN
taxlaw-6679	691	14	from	from	ADP
taxlaw-6679	691	15	4.63	4.63	NUM
taxlaw-6679	691	16	%	%	NOUN
taxlaw-6679	691	17	to	to	PART
taxlaw-6679	691	18	4.5	4.5	NUM
taxlaw-6679	691	19	%	%	NOUN
taxlaw-6679	691	20	,	,	PUNCT
taxlaw-6679	691	21	or	or	CCONJ
taxlaw-6679	691	22	to	to	PART
taxlaw-6679	691	23	refund	refund	VERB
taxlaw-6679	691	24	sales	sale	NOUN
taxlaw-6679	691	25	taxes	taxis	NOUN
taxlaw-6679	691	26	based	base	VERB
taxlaw-6679	691	27	on	on	ADP
taxlaw-6679	691	28	six	six	NUM
taxlaw-6679	691	29	income	income	NOUN
taxlaw-6679	691	30	-	-	PUNCT
taxlaw-6679	691	31	based	base	VERB
taxlaw-6679	691	32	tiers	tier	NOUN
taxlaw-6679	691	33	.	.	PUNCT
taxlaw-6679	692	1	see	see	VERB
taxlaw-6679	692	2	colo	colo	PROPN
taxlaw-6679	692	3	.	.	PUNCT
taxlaw-6679	693	1	legis	legis	PROPN
taxlaw-6679	693	2	.	.	PUNCT
taxlaw-6679	694	1	council	council	NOUN
taxlaw-6679	694	2	staff	staff	NOUN
taxlaw-6679	694	3	,	,	PUNCT
taxlaw-6679	694	4	memorandum	memorandum	NOUN
taxlaw-6679	694	5	to	to	ADP
taxlaw-6679	694	6	interested	interested	ADJ
taxlaw-6679	694	7	persons	person	NOUN
taxlaw-6679	694	8	re	re	ADP
taxlaw-6679	694	9	:	:	PUNCT
taxlaw-6679	694	10	history	history	NOUN
taxlaw-6679	694	11	of	of	ADP
taxlaw-6679	694	12	tabor	tabor	NOUN
taxlaw-6679	694	13	refund	refund	NOUN
taxlaw-6679	694	14	mechanisms	mechanism	NOUN
taxlaw-6679	694	15	,	,	PUNCT
taxlaw-6679	694	16	march	march	PROPN
taxlaw-6679	694	17	25	25	NUM
taxlaw-6679	694	18	,	,	PUNCT
taxlaw-6679	694	19	2019	2019	NUM
taxlaw-6679	694	20	,	,	PUNCT
taxlaw-6679	694	21	https://leg.colorado.gov/sites/default/files/history_of_tabor_refund_mechanisms.pdf	https://leg.colorado.gov/sites/default/files/history_of_tabor_refund_mechanisms.pdf	NOUN
taxlaw-6679	694	22	.	.	PUNCT
taxlaw-6679	695	1	[	[	X
taxlaw-6679	695	2	https://perma.cc/58ulnx2r	https://perma.cc/58ulnx2r	NOUN
taxlaw-6679	695	3	]	]	PUNCT
taxlaw-6679	695	4	.	.	PUNCT
taxlaw-6679	696	1	[	[	X
taxlaw-6679	696	2	vol.11:1	vol.11:1	PROPN
taxlaw-6679	696	3	columbia	columbia	PROPN
taxlaw-6679	696	4	journal	journal	PROPN
taxlaw-6679	696	5	of	of	ADP
taxlaw-6679	696	6	tax	tax	NOUN
taxlaw-6679	696	7	law	law	NOUN
taxlaw-6679	696	8	90	90	NUM
taxlaw-6679	696	9	types	type	NOUN
taxlaw-6679	696	10	of	of	ADP
taxlaw-6679	696	11	business	business	NOUN
taxlaw-6679	696	12	income	income	NOUN
taxlaw-6679	696	13	.	.	PUNCT
taxlaw-6679	697	1	if	if	SCONJ
taxlaw-6679	697	2	the	the	DET
taxlaw-6679	697	3	answer	answer	NOUN
taxlaw-6679	697	4	is	be	AUX
taxlaw-6679	697	5	negative	negative	ADJ
taxlaw-6679	697	6	–	–	PUNCT
taxlaw-6679	697	7	as	as	SCONJ
taxlaw-6679	697	8	i	i	PRON
taxlaw-6679	697	9	suspect	suspect	VERB
taxlaw-6679	697	10	it	it	PRON
taxlaw-6679	697	11	is	be	AUX
taxlaw-6679	697	12	it	it	PRON
taxlaw-6679	697	13	would	would	AUX
taxlaw-6679	697	14	be	be	AUX
taxlaw-6679	697	15	very	very	ADV
taxlaw-6679	697	16	damning	damning	ADJ
taxlaw-6679	697	17	evidence	evidence	NOUN
taxlaw-6679	697	18	against	against	ADP
taxlaw-6679	697	19	at	at	ADP
taxlaw-6679	697	20	least	least	ADJ
taxlaw-6679	697	21	this	this	DET
taxlaw-6679	697	22	type	type	NOUN
taxlaw-6679	697	23	of	of	ADP
taxlaw-6679	697	24	dynamic	dynamic	ADJ
taxlaw-6679	697	25	state	state	NOUN
taxlaw-6679	697	26	tax	tax	NOUN
taxlaw-6679	697	27	conformity.182	conformity.182	NOUN
taxlaw-6679	697	28	the	the	DET
taxlaw-6679	697	29	second	second	ADJ
taxlaw-6679	697	30	state	state	NOUN
taxlaw-6679	697	31	to	to	PART
taxlaw-6679	697	32	keep	keep	VERB
taxlaw-6679	697	33	the	the	DET
taxlaw-6679	697	34	windfall	windfall	NOUN
taxlaw-6679	697	35	,	,	PUNCT
taxlaw-6679	697	36	north	north	NOUN
taxlaw-6679	697	37	dakota	dakota	NOUN
taxlaw-6679	697	38	,	,	PUNCT
taxlaw-6679	697	39	is	be	AUX
taxlaw-6679	697	40	a	a	DET
taxlaw-6679	697	41	very	very	ADV
taxlaw-6679	697	42	different	different	ADJ
taxlaw-6679	697	43	state	state	NOUN
taxlaw-6679	697	44	politically	politically	ADV
taxlaw-6679	697	45	than	than	ADP
taxlaw-6679	697	46	colorado	colorado	NOUN
taxlaw-6679	697	47	.	.	PUNCT
taxlaw-6679	698	1	while	while	SCONJ
taxlaw-6679	698	2	colorado	colorado	PROPN
taxlaw-6679	698	3	shifted	shift	VERB
taxlaw-6679	698	4	from	from	ADP
taxlaw-6679	698	5	a	a	DET
taxlaw-6679	698	6	divided	divide	VERB
taxlaw-6679	698	7	state	state	NOUN
taxlaw-6679	698	8	government	government	NOUN
taxlaw-6679	698	9	to	to	ADP
taxlaw-6679	698	10	a	a	DET
taxlaw-6679	698	11	democraticallycontrolled	democraticallycontrolled	ADJ
taxlaw-6679	698	12	state	state	NOUN
taxlaw-6679	698	13	in	in	ADP
taxlaw-6679	698	14	the	the	DET
taxlaw-6679	698	15	november	november	PROPN
taxlaw-6679	698	16	2018	2018	NUM
taxlaw-6679	698	17	elections	election	NOUN
taxlaw-6679	698	18	,	,	PUNCT
taxlaw-6679	698	19	north	north	NOUN
taxlaw-6679	698	20	dakota	dakota	PROPN
taxlaw-6679	698	21	did	do	VERB
taxlaw-6679	698	22	the	the	DET
taxlaw-6679	698	23	opposite	opposite	NOUN
taxlaw-6679	698	24	.	.	PUNCT
taxlaw-6679	699	1	it	it	PRON
taxlaw-6679	699	2	went	go	VERB
taxlaw-6679	699	3	from	from	ADP
taxlaw-6679	699	4	an	an	DET
taxlaw-6679	699	5	already	already	ADV
taxlaw-6679	699	6	heavily	heavily	ADV
taxlaw-6679	699	7	republican	republican	ADJ
taxlaw-6679	699	8	state	state	NOUN
taxlaw-6679	699	9	to	to	ADP
taxlaw-6679	699	10	one	one	NUM
taxlaw-6679	699	11	in	in	ADP
taxlaw-6679	699	12	which	which	PRON
taxlaw-6679	699	13	all	all	DET
taxlaw-6679	699	14	state	state	NOUN
taxlaw-6679	699	15	-	-	PUNCT
taxlaw-6679	699	16	wide	wide	ADJ
taxlaw-6679	699	17	offices	office	NOUN
taxlaw-6679	699	18	were	be	AUX
taxlaw-6679	699	19	held	hold	VERB
taxlaw-6679	699	20	by	by	ADP
taxlaw-6679	699	21	republicans	republicans	PROPN
taxlaw-6679	699	22	.	.	PUNCT
taxlaw-6679	700	1	183	183	NUM
taxlaw-6679	700	2	but	but	CCONJ
taxlaw-6679	700	3	like	like	ADP
taxlaw-6679	700	4	colorado	colorado	NOUN
taxlaw-6679	700	5	,	,	PUNCT
taxlaw-6679	700	6	north	north	NOUN
taxlaw-6679	700	7	dakota	dakota	PROPN
taxlaw-6679	700	8	dynamically	dynamically	ADV
taxlaw-6679	700	9	conforms	conform	VERB
taxlaw-6679	700	10	to	to	ADP
taxlaw-6679	700	11	federal	federal	ADJ
taxlaw-6679	700	12	tax	tax	NOUN
taxlaw-6679	700	13	law	law	NOUN
taxlaw-6679	700	14	changes	change	NOUN
taxlaw-6679	700	15	.	.	PUNCT
taxlaw-6679	701	1	its	its	PRON
taxlaw-6679	701	2	legislature	legislature	NOUN
taxlaw-6679	701	3	convenes	convene	VERB
taxlaw-6679	701	4	only	only	ADV
taxlaw-6679	701	5	in	in	ADP
taxlaw-6679	701	6	odd	odd	ADV
taxlaw-6679	701	7	-	-	PUNCT
taxlaw-6679	701	8	numbered	number	VERB
taxlaw-6679	701	9	years	year	NOUN
taxlaw-6679	701	10	,	,	PUNCT
taxlaw-6679	701	11	and	and	CCONJ
taxlaw-6679	701	12	so	so	ADV
taxlaw-6679	701	13	it	it	PRON
taxlaw-6679	701	14	had	have	VERB
taxlaw-6679	701	15	only	only	ADV
taxlaw-6679	701	16	a	a	DET
taxlaw-6679	701	17	single	single	ADJ
taxlaw-6679	701	18	legislative	legislative	ADJ
taxlaw-6679	701	19	session	session	NOUN
taxlaw-6679	701	20	to	to	PART
taxlaw-6679	701	21	respond	respond	VERB
taxlaw-6679	701	22	to	to	ADP
taxlaw-6679	701	23	the	the	DET
taxlaw-6679	701	24	significant	significant	ADJ
taxlaw-6679	701	25	changes	change	NOUN
taxlaw-6679	701	26	of	of	ADP
taxlaw-6679	701	27	the	the	DET
taxlaw-6679	701	28	tcja	tcja	NOUN
taxlaw-6679	701	29	.	.	PUNCT
taxlaw-6679	702	1	during	during	ADP
taxlaw-6679	702	2	that	that	DET
taxlaw-6679	702	3	session	session	NOUN
taxlaw-6679	702	4	,	,	PUNCT
taxlaw-6679	702	5	however	however	ADV
taxlaw-6679	702	6	,	,	PUNCT
taxlaw-6679	702	7	there	there	PRON
taxlaw-6679	702	8	was	be	VERB
taxlaw-6679	702	9	no	no	DET
taxlaw-6679	702	10	attempt	attempt	NOUN
taxlaw-6679	702	11	to	to	PART
taxlaw-6679	702	12	alter	alter	VERB
taxlaw-6679	702	13	the	the	DET
taxlaw-6679	702	14	state	state	NOUN
taxlaw-6679	702	15	tax	tax	NOUN
taxlaw-6679	702	16	system	system	NOUN
taxlaw-6679	702	17	in	in	ADP
taxlaw-6679	702	18	response	response	NOUN
taxlaw-6679	702	19	to	to	ADP
taxlaw-6679	702	20	the	the	DET
taxlaw-6679	702	21	tcja.184	tcja.184	NOUN
taxlaw-6679	702	22	the	the	DET
taxlaw-6679	702	23	official	official	ADJ
taxlaw-6679	702	24	state	state	NOUN
taxlaw-6679	702	25	estimates	estimate	NOUN
taxlaw-6679	702	26	clearly	clearly	ADV
taxlaw-6679	702	27	found	find	VERB
taxlaw-6679	702	28	that	that	SCONJ
taxlaw-6679	702	29	the	the	DET
taxlaw-6679	702	30	tcja	tcja	NOUN
taxlaw-6679	702	31	would	would	AUX
taxlaw-6679	702	32	impact	impact	VERB
taxlaw-6679	702	33	the	the	DET
taxlaw-6679	702	34	distribution	distribution	NOUN
taxlaw-6679	702	35	of	of	ADP
taxlaw-6679	702	36	income	income	NOUN
taxlaw-6679	702	37	tax	tax	NOUN
taxlaw-6679	702	38	burdens	burden	NOUN
taxlaw-6679	702	39	within	within	ADP
taxlaw-6679	702	40	north	north	PROPN
taxlaw-6679	702	41	dakota	dakota	PROPN
taxlaw-6679	702	42	,	,	PUNCT
taxlaw-6679	702	43	while	while	SCONJ
taxlaw-6679	702	44	lowering	lower	VERB
taxlaw-6679	702	45	overall	overall	ADJ
taxlaw-6679	702	46	revenue	revenue	NOUN
taxlaw-6679	702	47	collected	collect	VERB
taxlaw-6679	702	48	.	.	PUNCT
taxlaw-6679	703	1	185	185	NUM
taxlaw-6679	703	2	specifically	specifically	ADV
taxlaw-6679	703	3	,	,	PUNCT
taxlaw-6679	703	4	the	the	DET
taxlaw-6679	703	5	tcja	tcja	NOUN
taxlaw-6679	703	6	would	would	AUX
taxlaw-6679	703	7	increase	increase	VERB
taxlaw-6679	703	8	state	state	NOUN
taxlaw-6679	703	9	individual	individual	ADJ
taxlaw-6679	703	10	income	income	NOUN
taxlaw-6679	703	11	taxes	taxis	NOUN
taxlaw-6679	703	12	,	,	PUNCT
taxlaw-6679	703	13	but	but	CCONJ
taxlaw-6679	703	14	that	that	DET
taxlaw-6679	703	15	increase	increase	NOUN
taxlaw-6679	703	16	would	would	AUX
taxlaw-6679	703	17	be	be	AUX
taxlaw-6679	703	18	outweighed	outweigh	VERB
taxlaw-6679	703	19	by	by	ADP
taxlaw-6679	703	20	a	a	DET
taxlaw-6679	703	21	reduction	reduction	NOUN
taxlaw-6679	703	22	in	in	ADP
taxlaw-6679	703	23	state	state	NOUN
taxlaw-6679	703	24	business	business	NOUN
taxlaw-6679	703	25	tax	tax	NOUN
taxlaw-6679	703	26	collections.186	collections.186	VERB
taxlaw-6679	703	27	in	in	ADP
taxlaw-6679	703	28	the	the	DET
taxlaw-6679	703	29	previous	previous	ADJ
taxlaw-6679	703	30	biennium	biennium	NOUN
taxlaw-6679	703	31	,	,	PUNCT
taxlaw-6679	703	32	the	the	DET
taxlaw-6679	703	33	legislature	legislature	NOUN
taxlaw-6679	703	34	had	have	VERB
taxlaw-6679	703	35	to	to	PART
taxlaw-6679	703	36	cut	cut	VERB
taxlaw-6679	703	37	spending	spending	NOUN
taxlaw-6679	703	38	from	from	ADP
taxlaw-6679	703	39	previous	previous	ADJ
taxlaw-6679	703	40	levels	level	NOUN
taxlaw-6679	703	41	due	due	ADJ
taxlaw-6679	703	42	to	to	ADP
taxlaw-6679	703	43	decreased	decrease	VERB
taxlaw-6679	703	44	tax	tax	NOUN
taxlaw-6679	703	45	revenues	revenue	NOUN
taxlaw-6679	703	46	,	,	PUNCT
taxlaw-6679	703	47	which	which	PRON
taxlaw-6679	703	48	would	would	AUX
taxlaw-6679	703	49	suggest	suggest	VERB
taxlaw-6679	703	50	the	the	DET
taxlaw-6679	703	51	legislature	legislature	NOUN
taxlaw-6679	703	52	might	might	AUX
taxlaw-6679	703	53	be	be	AUX
taxlaw-6679	703	54	interested	interested	ADJ
taxlaw-6679	703	55	in	in	ADP
taxlaw-6679	703	56	decoupling	decouple	VERB
taxlaw-6679	703	57	from	from	ADP
taxlaw-6679	703	58	those	those	DET
taxlaw-6679	703	59	federal	federal	ADJ
taxlaw-6679	703	60	changes	change	NOUN
taxlaw-6679	703	61	that	that	PRON
taxlaw-6679	703	62	pushed	push	VERB
taxlaw-6679	703	63	revenues	revenue	NOUN
taxlaw-6679	703	64	even	even	ADV
taxlaw-6679	703	65	lower.187	lower.187	VERB
taxlaw-6679	703	66	there	there	PRON
taxlaw-6679	703	67	was	be	VERB
taxlaw-6679	703	68	,	,	PUNCT
taxlaw-6679	703	69	however	however	ADV
taxlaw-6679	703	70	,	,	PUNCT
taxlaw-6679	703	71	no	no	DET
taxlaw-6679	703	72	apparent	apparent	ADJ
taxlaw-6679	703	73	legislative	legislative	ADJ
taxlaw-6679	703	74	interest	interest	NOUN
taxlaw-6679	703	75	in	in	ADP
taxlaw-6679	703	76	decoupling	decouple	VERB
taxlaw-6679	703	77	from	from	ADP
taxlaw-6679	703	78	those	those	DET
taxlaw-6679	703	79	tcja	tcja	ADJ
taxlaw-6679	703	80	provisions	provision	NOUN
taxlaw-6679	703	81	that	that	PRON
taxlaw-6679	703	82	lowered	lower	VERB
taxlaw-6679	703	83	state	state	NOUN
taxlaw-6679	703	84	taxes	taxis	NOUN
taxlaw-6679	703	85	,	,	PUNCT
taxlaw-6679	703	86	and	and	CCONJ
taxlaw-6679	703	87	nearly	nearly	ADV
taxlaw-6679	703	88	no	no	PRON
taxlaw-6679	703	89	discussion	discussion	NOUN
taxlaw-6679	703	90	of	of	ADP
taxlaw-6679	703	91	the	the	DET
taxlaw-6679	703	92	change	change	NOUN
taxlaw-6679	703	93	in	in	ADP
taxlaw-6679	703	94	relative	relative	ADJ
taxlaw-6679	703	95	182	182	NUM
taxlaw-6679	703	96	of	of	ADP
taxlaw-6679	703	97	course	course	NOUN
taxlaw-6679	703	98	,	,	PUNCT
taxlaw-6679	703	99	one	one	PRON
taxlaw-6679	703	100	might	might	AUX
taxlaw-6679	703	101	be	be	AUX
taxlaw-6679	703	102	untroubled	untroubled	ADJ
taxlaw-6679	703	103	by	by	ADP
taxlaw-6679	703	104	this	this	DET
taxlaw-6679	703	105	result	result	NOUN
taxlaw-6679	703	106	if	if	SCONJ
taxlaw-6679	703	107	one	one	PRON
taxlaw-6679	703	108	believes	believe	VERB
taxlaw-6679	703	109	that	that	SCONJ
taxlaw-6679	703	110	state	state	NOUN
taxlaw-6679	703	111	taxes	taxis	NOUN
taxlaw-6679	703	112	are	be	AUX
taxlaw-6679	703	113	suboptimally	suboptimally	ADV
taxlaw-6679	703	114	low	low	ADJ
taxlaw-6679	703	115	due	due	ADJ
taxlaw-6679	703	116	to	to	ADP
taxlaw-6679	703	117	political	political	ADJ
taxlaw-6679	703	118	pressures	pressure	NOUN
taxlaw-6679	703	119	faced	face	VERB
taxlaw-6679	703	120	by	by	ADP
taxlaw-6679	703	121	legislators	legislator	NOUN
taxlaw-6679	703	122	.	.	PUNCT
taxlaw-6679	704	1	183	183	NUM
taxlaw-6679	704	2	only	only	ADV
taxlaw-6679	704	3	a	a	DET
taxlaw-6679	704	4	single	single	ADJ
taxlaw-6679	704	5	state	state	NOUN
taxlaw-6679	704	6	-	-	PUNCT
taxlaw-6679	704	7	wide	wide	ADJ
taxlaw-6679	704	8	office	office	NOUN
taxlaw-6679	704	9	was	be	AUX
taxlaw-6679	704	10	held	hold	VERB
taxlaw-6679	704	11	by	by	ADP
taxlaw-6679	704	12	a	a	DET
taxlaw-6679	704	13	democrat	democrat	PROPN
taxlaw-6679	704	14	,	,	PUNCT
taxlaw-6679	704	15	senator	senator	PROPN
taxlaw-6679	704	16	heidi	heidi	PROPN
taxlaw-6679	704	17	heitkamp	heitkamp	PROPN
taxlaw-6679	704	18	,	,	PUNCT
taxlaw-6679	704	19	who	who	PRON
taxlaw-6679	704	20	was	be	AUX
taxlaw-6679	704	21	defeated	defeat	VERB
taxlaw-6679	704	22	by	by	ADP
taxlaw-6679	704	23	a	a	DET
taxlaw-6679	704	24	republican	republican	ADJ
taxlaw-6679	704	25	challenger	challenger	NOUN
taxlaw-6679	704	26	,	,	PUNCT
taxlaw-6679	704	27	kevin	kevin	PROPN
taxlaw-6679	704	28	cramer	cramer	PROPN
taxlaw-6679	704	29	,	,	PUNCT
taxlaw-6679	704	30	in	in	ADP
taxlaw-6679	704	31	the	the	DET
taxlaw-6679	704	32	november	november	PROPN
taxlaw-6679	704	33	2018	2018	NUM
taxlaw-6679	704	34	elections	election	NOUN
taxlaw-6679	704	35	.	.	PUNCT
taxlaw-6679	705	1	jack	jack	PROPN
taxlaw-6679	705	2	dura	dura	PROPN
taxlaw-6679	705	3	,	,	PUNCT
taxlaw-6679	705	4	republicans	republicans	PROPN
taxlaw-6679	705	5	reign	reign	NOUN
taxlaw-6679	705	6	:	:	PUNCT
taxlaw-6679	705	7	cramer	cramer	PROPN
taxlaw-6679	705	8	claims	claim	VERB
taxlaw-6679	705	9	north	north	PROPN
taxlaw-6679	705	10	dakota	dakota	PROPN
taxlaw-6679	705	11	’s	’s	PART
taxlaw-6679	705	12	second	second	ADJ
taxlaw-6679	705	13	u.s	u.s	PROPN
taxlaw-6679	705	14	.	.	PROPN
taxlaw-6679	705	15	senate	senate	PROPN
taxlaw-6679	705	16	seat	seat	NOUN
taxlaw-6679	705	17	in	in	ADP
taxlaw-6679	705	18	crown	crown	NOUN
taxlaw-6679	705	19	jewel	jewel	NOUN
taxlaw-6679	705	20	of	of	ADP
taxlaw-6679	705	21	statewide	statewide	ADJ
taxlaw-6679	705	22	races	race	NOUN
taxlaw-6679	705	23	,	,	PUNCT
taxlaw-6679	705	24	bismarck	bismarck	PROPN
taxlaw-6679	705	25	trib	trib	PROPN
taxlaw-6679	705	26	.	.	PROPN
taxlaw-6679	705	27	,	,	PUNCT
taxlaw-6679	705	28	nov	nov	PROPN
taxlaw-6679	705	29	.	.	PROPN
taxlaw-6679	705	30	7	7	NUM
taxlaw-6679	705	31	,	,	PUNCT
taxlaw-6679	705	32	2018	2018	NUM
taxlaw-6679	705	33	.	.	PUNCT
taxlaw-6679	705	34	https://bismarcktribune.com/news/election/republicans-reign-cramer-claims-north-dakota-s-second-us/article_d7fc4b65-d524-5010-a0ca-f9972a4a573a.html	https://bismarcktribune.com/news/election/republicans-reign-cramer-claims-north-dakota-s-second-us/article_d7fc4b65-d524-5010-a0ca-f9972a4a573a.html	PROPN
taxlaw-6679	706	1	[	[	X
taxlaw-6679	706	2	https://perma.cc/jlu8-2hze	https://perma.cc/jlu8-2hze	X
taxlaw-6679	706	3	]	]	X
taxlaw-6679	706	4	184	184	NUM
taxlaw-6679	706	5	see	see	VERB
taxlaw-6679	706	6	,	,	PUNCT
taxlaw-6679	706	7	e.g.	e.g.	ADV
taxlaw-6679	706	8	,	,	PUNCT
taxlaw-6679	706	9	highlights	highlight	NOUN
taxlaw-6679	706	10	from	from	ADP
taxlaw-6679	706	11	this	this	DET
taxlaw-6679	706	12	legislative	legislative	ADJ
taxlaw-6679	706	13	session	session	NOUN
taxlaw-6679	706	14	,	,	PUNCT
taxlaw-6679	706	15	williston	williston	PROPN
taxlaw-6679	706	16	daily	daily	PROPN
taxlaw-6679	706	17	herald	herald	PROPN
taxlaw-6679	706	18	,	,	PUNCT
taxlaw-6679	706	19	april	april	PROPN
taxlaw-6679	706	20	29	29	NUM
taxlaw-6679	706	21	,	,	PUNCT
taxlaw-6679	706	22	2019	2019	NUM
taxlaw-6679	706	23	)	)	PUNCT
taxlaw-6679	706	24	(	(	PUNCT
taxlaw-6679	706	25	noting	note	VERB
taxlaw-6679	706	26	no	no	DET
taxlaw-6679	706	27	individual	individual	ADJ
taxlaw-6679	706	28	income	income	NOUN
taxlaw-6679	706	29	tax	tax	NOUN
taxlaw-6679	706	30	proposals	proposal	NOUN
taxlaw-6679	706	31	among	among	ADP
taxlaw-6679	706	32	the	the	DET
taxlaw-6679	706	33	major	major	ADJ
taxlaw-6679	706	34	bills	bill	NOUN
taxlaw-6679	706	35	of	of	ADP
taxlaw-6679	706	36	the	the	DET
taxlaw-6679	706	37	2019	2019	NUM
taxlaw-6679	706	38	legislative	legislative	ADJ
taxlaw-6679	706	39	session	session	NOUN
taxlaw-6679	706	40	)	)	PUNCT
taxlaw-6679	706	41	;	;	PUNCT
taxlaw-6679	706	42	https://www.willistonherald.com/news/state/highlights-from-this-legislative-session/article_8306330e-6aa8-11e9ba7f-231b151700ed.html	https://www.willistonherald.com/news/state/highlights-from-this-legislative-session/article_8306330e-6aa8-11e9ba7f-231b151700ed.html	NOUN
taxlaw-6679	707	1	[	[	X
taxlaw-6679	707	2	https://perma.cc/s2uh-tn9a	https://perma.cc/s2uh-tn9a	X
taxlaw-6679	707	3	]	]	X
taxlaw-6679	707	4	;	;	PUNCT
taxlaw-6679	707	5	jack	jack	PROPN
taxlaw-6679	707	6	dura	dura	PROPN
taxlaw-6679	707	7	,	,	PUNCT
taxlaw-6679	707	8	‘	'	PUNCT
taxlaw-6679	707	9	heavy	heavy	ADJ
taxlaw-6679	707	10	lifts	lift	NOUN
taxlaw-6679	707	11	,	,	PUNCT
taxlaw-6679	707	12	’	'	PUNCT
taxlaw-6679	707	13	collaboration	collaboration	NOUN
taxlaw-6679	707	14	highlight	highlight	NOUN
taxlaw-6679	707	15	2019	2019	NUM
taxlaw-6679	707	16	north	north	NOUN
taxlaw-6679	707	17	dakota	dakota	PROPN
taxlaw-6679	707	18	legislative	legislative	ADJ
taxlaw-6679	707	19	session	session	NOUN
taxlaw-6679	707	20	,	,	PUNCT
taxlaw-6679	707	21	bismarck	bismarck	PROPN
taxlaw-6679	707	22	tribune	tribune	PROPN
taxlaw-6679	707	23	,	,	PUNCT
taxlaw-6679	707	24	april	april	PROPN
taxlaw-6679	707	25	28	28	NUM
taxlaw-6679	707	26	,	,	PUNCT
taxlaw-6679	707	27	2019)(noting	2019)(note	VERB
taxlaw-6679	707	28	same	same	ADJ
taxlaw-6679	707	29	)	)	PUNCT
taxlaw-6679	707	30	.	.	PUNCT
taxlaw-6679	708	1	https://bismarcktribune.com/news/local/govt-and-politics/heavy-lifts-collaboration-highlight-north-dakotalegislative-session/article_d9975fde-5450-5979-8aa9-20505d49c9c9.html	https://bismarcktribune.com/news/local/govt-and-politics/heavy-lifts-collaboration-highlight-north-dakotalegislative-session/article_d9975fde-5450-5979-8aa9-20505d49c9c9.html	PROPN
taxlaw-6679	709	1	[	[	X
taxlaw-6679	709	2	https://perma.cc/6xfr-v9bu	https://perma.cc/6xfr-v9bu	X
taxlaw-6679	709	3	]	]	X
taxlaw-6679	709	4	185	185	NUM
taxlaw-6679	709	5	n.d	n.d	PROPN
taxlaw-6679	709	6	.	.	PROPN
taxlaw-6679	709	7	tax	tax	PROPN
taxlaw-6679	709	8	,	,	PUNCT
taxlaw-6679	709	9	supra	supra	PROPN
taxlaw-6679	709	10	note	note	NOUN
taxlaw-6679	709	11	128	128	NUM
taxlaw-6679	709	12	.	.	PUNCT
taxlaw-6679	710	1	186	186	NUM
taxlaw-6679	710	2	see	see	VERB
taxlaw-6679	710	3	i	i	PROPN
taxlaw-6679	710	4	d.	d.	PROPN
taxlaw-6679	710	5	(	(	PUNCT
taxlaw-6679	710	6	estimating	estimate	VERB
taxlaw-6679	710	7	$	$	SYM
taxlaw-6679	710	8	15.2	15.2	NUM
taxlaw-6679	710	9	million	million	NUM
taxlaw-6679	710	10	state	state	NOUN
taxlaw-6679	710	11	tax	tax	NOUN
taxlaw-6679	710	12	increase	increase	NOUN
taxlaw-6679	710	13	for	for	ADP
taxlaw-6679	710	14	individuals	individual	NOUN
taxlaw-6679	710	15	and	and	CCONJ
taxlaw-6679	710	16	a	a	DET
taxlaw-6679	710	17	$	$	SYM
taxlaw-6679	710	18	42.977	42.977	NUM
taxlaw-6679	710	19	million	million	NUM
taxlaw-6679	710	20	state	state	NOUN
taxlaw-6679	710	21	tax	tax	NOUN
taxlaw-6679	710	22	decrease	decrease	NOUN
taxlaw-6679	710	23	for	for	ADP
taxlaw-6679	710	24	businesses	business	NOUN
taxlaw-6679	710	25	)	)	PUNCT
taxlaw-6679	710	26	.	.	PUNCT
taxlaw-6679	711	1	see	see	VERB
taxlaw-6679	711	2	also	also	ADV
taxlaw-6679	711	3	amy	amy	PROPN
taxlaw-6679	711	4	dalrymple	dalrymple	PROPN
taxlaw-6679	711	5	,	,	PUNCT
taxlaw-6679	711	6	tax	tax	NOUN
taxlaw-6679	711	7	reform	reform	NOUN
taxlaw-6679	711	8	projected	project	VERB
taxlaw-6679	711	9	to	to	PART
taxlaw-6679	711	10	decrease	decrease	VERB
taxlaw-6679	711	11	n.d	n.d	PROPN
taxlaw-6679	711	12	.	.	PROPN
taxlaw-6679	711	13	revenue	revenue	PROPN
taxlaw-6679	711	14	,	,	PUNCT
taxlaw-6679	711	15	bismarck	bismarck	PROPN
taxlaw-6679	711	16	trib	trib	PROPN
taxlaw-6679	711	17	.	.	PROPN
taxlaw-6679	711	18	,	,	PUNCT
taxlaw-6679	711	19	aug	aug	PROPN
taxlaw-6679	711	20	.	.	PROPN
taxlaw-6679	711	21	22	22	NUM
taxlaw-6679	711	22	,	,	PUNCT
taxlaw-6679	711	23	2018	2018	NUM
taxlaw-6679	711	24	.	.	PUNCT
taxlaw-6679	712	1	https://bismarcktribune.com/news/local/govt-and-politics/tax-reform-projected-to-decrease-north-dakotarevenue/article_2a07fdcd-216e-57bf-a47c-dd5c4c48ff0d.html	https://bismarcktribune.com/news/local/govt-and-politics/tax-reform-projected-to-decrease-north-dakotarevenue/article_2a07fdcd-216e-57bf-a47c-dd5c4c48ff0d.html	X
taxlaw-6679	713	1	[	[	X
taxlaw-6679	713	2	https://perma.cc/9bp4-mlv4	https://perma.cc/9bp4-mlv4	X
taxlaw-6679	713	3	]	]	X
taxlaw-6679	713	4	187	187	NUM
taxlaw-6679	713	5	see	see	NOUN
taxlaw-6679	713	6	,	,	PUNCT
taxlaw-6679	713	7	e.g.	e.g.	ADV
taxlaw-6679	713	8	,	,	PUNCT
taxlaw-6679	713	9	jack	jack	PROPN
taxlaw-6679	713	10	dura	dura	PROPN
taxlaw-6679	713	11	,	,	PUNCT
taxlaw-6679	713	12	forecasting	forecasting	NOUN
taxlaw-6679	713	13	remains	remain	VERB
taxlaw-6679	713	14	conservative	conservative	ADJ
taxlaw-6679	713	15	but	but	CCONJ
taxlaw-6679	713	16	hopeful	hopeful	ADJ
taxlaw-6679	713	17	as	as	SCONJ
taxlaw-6679	713	18	new	new	ADJ
taxlaw-6679	713	19	north	north	PROPN
taxlaw-6679	713	20	dakota	dakota	PROPN
taxlaw-6679	713	21	budget	budget	NOUN
taxlaw-6679	713	22	cycle	cycle	NOUN
taxlaw-6679	713	23	begins	begin	VERB
taxlaw-6679	713	24	,	,	PUNCT
taxlaw-6679	713	25	bismarck	bismarck	PROPN
taxlaw-6679	713	26	trib	trib	PROPN
taxlaw-6679	713	27	.	.	PROPN
taxlaw-6679	713	28	,	,	PUNCT
taxlaw-6679	713	29	july	july	PROPN
taxlaw-6679	713	30	1	1	NUM
taxlaw-6679	713	31	,	,	PUNCT
taxlaw-6679	713	32	2019	2019	NUM
taxlaw-6679	713	33	(	(	PUNCT
taxlaw-6679	713	34	noting	note	VERB
taxlaw-6679	713	35	use	use	NOUN
taxlaw-6679	713	36	of	of	ADP
taxlaw-6679	713	37	state	state	NOUN
taxlaw-6679	713	38	’s	’s	PART
taxlaw-6679	713	39	rainy	rainy	ADJ
taxlaw-6679	713	40	day	day	NOUN
taxlaw-6679	713	41	fund	fund	NOUN
taxlaw-6679	713	42	in	in	ADP
taxlaw-6679	713	43	2017	2017	NUM
taxlaw-6679	713	44	-	-	SYM
taxlaw-6679	713	45	19	19	NUM
taxlaw-6679	713	46	biennium	biennium	NOUN
taxlaw-6679	713	47	to	to	PART
taxlaw-6679	713	48	cover	cover	VERB
taxlaw-6679	713	49	revenue	revenue	NOUN
taxlaw-6679	713	50	shortfalls	shortfall	NOUN
taxlaw-6679	713	51	)	)	PUNCT
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taxlaw-6679	714	1	[	[	X
taxlaw-6679	714	2	https://perma.cc/5mky-t8bp	https://perma.cc/5mky-t8bp	NOUN
taxlaw-6679	714	3	]	]	X
taxlaw-6679	714	4	;	;	PUNCT
taxlaw-6679	714	5	sam	sam	PROPN
taxlaw-6679	714	6	easter	easter	PROPN
taxlaw-6679	714	7	,	,	PUNCT
taxlaw-6679	714	8	n.d	n.d	PROPN
taxlaw-6679	714	9	.	.	PROPN
taxlaw-6679	714	10	leaders	leader	NOUN
taxlaw-6679	714	11	anxiously	anxiously	ADV
taxlaw-6679	714	12	await	await	VERB
taxlaw-6679	714	13	revenue	revenue	NOUN
taxlaw-6679	714	14	reversal	reversal	NOUN
taxlaw-6679	714	15	,	,	PUNCT
taxlaw-6679	714	16	bismarck	bismarck	PROPN
taxlaw-6679	714	17	trib	trib	PROPN
taxlaw-6679	714	18	.	.	PROPN
taxlaw-6679	714	19	,	,	PUNCT
taxlaw-6679	714	20	june	june	PROPN
taxlaw-6679	714	21	3	3	NUM
taxlaw-6679	714	22	,	,	PUNCT
taxlaw-6679	714	23	2018	2018	NUM
taxlaw-6679	714	24	(	(	PUNCT
taxlaw-6679	714	25	noting	note	VERB
taxlaw-6679	714	26	tax	tax	NOUN
taxlaw-6679	714	27	rate	rate	NOUN
taxlaw-6679	714	28	decreases	decrease	VERB
taxlaw-6679	714	29	from	from	ADP
taxlaw-6679	714	30	2009	2009	NUM
taxlaw-6679	714	31	-	-	SYM
taxlaw-6679	714	32	16	16	NUM
taxlaw-6679	714	33	that	that	PRON
taxlaw-6679	714	34	reduced	reduce	VERB
taxlaw-6679	714	35	revenue	revenue	NOUN
taxlaw-6679	714	36	and	and	CCONJ
taxlaw-6679	714	37	the	the	DET
taxlaw-6679	714	38	resulting	result	VERB
taxlaw-6679	714	39	need	need	NOUN
taxlaw-6679	714	40	to	to	PART
taxlaw-6679	714	41	cut	cut	VERB
taxlaw-6679	714	42	spending	spending	NOUN
taxlaw-6679	714	43	)	)	PUNCT
taxlaw-6679	714	44	.	.	PUNCT
taxlaw-6679	715	1	https://bismarcktribune.com/news/stateand-regional/north-dakota-leaders-anxiously-await-revenue-reversal/article_066d8583-1909-5dcb-9551cd9ab856b337.html	https://bismarcktribune.com/news/stateand-regional/north-dakota-leaders-anxiously-await-revenue-reversal/article_066d8583-1909-5dcb-9551cd9ab856b337.html	PROPN
taxlaw-6679	716	1	[	[	X
taxlaw-6679	716	2	https://perma.cc/x99j-gxsd	https://perma.cc/x99j-gxsd	X
taxlaw-6679	716	3	]	]	X
taxlaw-6679	716	4	2019	2019	NUM
taxlaw-6679	716	5	]	]	PUNCT
taxlaw-6679	716	6	state	state	NOUN
taxlaw-6679	716	7	individual	individual	ADJ
taxlaw-6679	716	8	income	income	NOUN
taxlaw-6679	716	9	tax	tax	NOUN
taxlaw-6679	716	10	conformity	conformity	NOUN
taxlaw-6679	716	11	in	in	ADP
taxlaw-6679	716	12	practice	practice	NOUN
taxlaw-6679	716	13	:	:	PUNCT
taxlaw-6679	716	14	evidence	evidence	NOUN
taxlaw-6679	716	15	from	from	ADP
taxlaw-6679	716	16	the	the	DET
taxlaw-6679	716	17	tax	tax	NOUN
taxlaw-6679	716	18	cuts	cut	NOUN
taxlaw-6679	716	19	&	&	CCONJ
taxlaw-6679	716	20	jobs	job	NOUN
taxlaw-6679	716	21	act	act	VERB
taxlaw-6679	716	22	91	91	NUM
taxlaw-6679	716	23	tax	tax	NOUN
taxlaw-6679	716	24	burdens.188	burdens.188	PROPN
taxlaw-6679	716	25	instead	instead	ADV
taxlaw-6679	716	26	,	,	PUNCT
taxlaw-6679	716	27	newspapers	newspaper	NOUN
taxlaw-6679	716	28	covered	cover	VERB
taxlaw-6679	716	29	the	the	DET
taxlaw-6679	716	30	fact	fact	NOUN
taxlaw-6679	716	31	that	that	SCONJ
taxlaw-6679	716	32	nearly	nearly	ADV
taxlaw-6679	716	33	all	all	DET
taxlaw-6679	716	34	north	north	NOUN
taxlaw-6679	716	35	dakotans	dakotan	NOUN
taxlaw-6679	716	36	would	would	AUX
taxlaw-6679	716	37	receive	receive	VERB
taxlaw-6679	716	38	a	a	DET
taxlaw-6679	716	39	federal	federal	ADJ
taxlaw-6679	716	40	tax	tax	NOUN
taxlaw-6679	716	41	cut,189	cut,189	NOUN
taxlaw-6679	716	42	and	and	CCONJ
taxlaw-6679	716	43	the	the	DET
taxlaw-6679	716	44	tax	tax	NOUN
taxlaw-6679	716	45	commissioner	commissioner	NOUN
taxlaw-6679	716	46	and	and	CCONJ
taxlaw-6679	716	47	several	several	ADJ
taxlaw-6679	716	48	legislators	legislator	NOUN
taxlaw-6679	716	49	touted	tout	VERB
taxlaw-6679	716	50	the	the	DET
taxlaw-6679	716	51	fact	fact	NOUN
taxlaw-6679	716	52	that	that	SCONJ
taxlaw-6679	716	53	tax	tax	NOUN
taxlaw-6679	716	54	revenues	revenue	NOUN
taxlaw-6679	716	55	would	would	AUX
taxlaw-6679	716	56	be	be	AUX
taxlaw-6679	716	57	decreased	decrease	VERB
taxlaw-6679	716	58	in	in	ADP
taxlaw-6679	716	59	the	the	DET
taxlaw-6679	716	60	state	state	NOUN
taxlaw-6679	716	61	–	–	PUNCT
taxlaw-6679	716	62	which	which	PRON
taxlaw-6679	716	63	they	they	PRON
taxlaw-6679	716	64	characterized	characterize	VERB
taxlaw-6679	716	65	as	as	ADP
taxlaw-6679	716	66	a	a	DET
taxlaw-6679	716	67	tax	tax	NOUN
taxlaw-6679	716	68	cut	cut	NOUN
taxlaw-6679	716	69	without	without	ADP
taxlaw-6679	716	70	specifying	specify	VERB
taxlaw-6679	716	71	that	that	SCONJ
taxlaw-6679	716	72	it	it	PRON
taxlaw-6679	716	73	was	be	AUX
taxlaw-6679	716	74	only	only	ADV
taxlaw-6679	716	75	a	a	DET
taxlaw-6679	716	76	tax	tax	NOUN
taxlaw-6679	716	77	cut	cut	NOUN
taxlaw-6679	716	78	for	for	ADP
taxlaw-6679	716	79	businesses	business	NOUN
taxlaw-6679	716	80	.	.	PUNCT
taxlaw-6679	717	1	in	in	ADP
taxlaw-6679	717	2	fact	fact	NOUN
taxlaw-6679	717	3	,	,	PUNCT
taxlaw-6679	717	4	the	the	DET
taxlaw-6679	717	5	only	only	ADJ
taxlaw-6679	717	6	significant	significant	ADJ
taxlaw-6679	717	7	legislative	legislative	ADJ
taxlaw-6679	717	8	proposal	proposal	NOUN
taxlaw-6679	717	9	during	during	ADP
taxlaw-6679	717	10	the	the	DET
taxlaw-6679	717	11	2019	2019	NUM
taxlaw-6679	717	12	session	session	NOUN
taxlaw-6679	717	13	related	relate	VERB
taxlaw-6679	717	14	to	to	ADP
taxlaw-6679	717	15	income	income	NOUN
taxlaw-6679	717	16	taxes	taxis	NOUN
taxlaw-6679	717	17	was	be	AUX
taxlaw-6679	717	18	a	a	DET
taxlaw-6679	717	19	bill	bill	NOUN
taxlaw-6679	717	20	to	to	PART
taxlaw-6679	717	21	repeal	repeal	VERB
taxlaw-6679	717	22	the	the	DET
taxlaw-6679	717	23	income	income	NOUN
taxlaw-6679	717	24	tax	tax	NOUN
taxlaw-6679	717	25	entirely.190	entirely.190	VERB
taxlaw-6679	717	26	yet	yet	ADV
taxlaw-6679	717	27	,	,	PUNCT
taxlaw-6679	717	28	the	the	DET
taxlaw-6679	717	29	same	same	ADJ
taxlaw-6679	717	30	legislature	legislature	NOUN
taxlaw-6679	717	31	allowed	allow	VERB
taxlaw-6679	717	32	the	the	DET
taxlaw-6679	717	33	federal	federal	ADJ
taxlaw-6679	717	34	government	government	NOUN
taxlaw-6679	717	35	to	to	PART
taxlaw-6679	717	36	increase	increase	VERB
taxlaw-6679	717	37	state	state	NOUN
taxlaw-6679	717	38	individual	individual	ADJ
taxlaw-6679	717	39	income	income	NOUN
taxlaw-6679	717	40	taxes	taxis	NOUN
taxlaw-6679	717	41	.	.	PUNCT
taxlaw-6679	718	1	of	of	ADP
taxlaw-6679	718	2	course	course	NOUN
taxlaw-6679	718	3	,	,	PUNCT
taxlaw-6679	718	4	in	in	ADP
taxlaw-6679	718	5	the	the	DET
taxlaw-6679	718	6	state	state	NOUN
taxlaw-6679	718	7	with	with	ADP
taxlaw-6679	718	8	the	the	DET
taxlaw-6679	718	9	lowest	low	ADJ
taxlaw-6679	718	10	individual	individual	ADJ
taxlaw-6679	718	11	income	income	NOUN
taxlaw-6679	718	12	tax	tax	NOUN
taxlaw-6679	718	13	rates	rate	NOUN
taxlaw-6679	718	14	in	in	ADP
taxlaw-6679	718	15	the	the	DET
taxlaw-6679	718	16	country	country	NOUN
taxlaw-6679	718	17	,	,	PUNCT
taxlaw-6679	718	18	and	and	CCONJ
taxlaw-6679	718	19	a	a	DET
taxlaw-6679	718	20	strong	strong	ADJ
taxlaw-6679	718	21	republican	republican	ADJ
taxlaw-6679	718	22	majority	majority	NOUN
taxlaw-6679	718	23	that	that	PRON
taxlaw-6679	718	24	is	be	AUX
taxlaw-6679	718	25	likely	likely	ADJ
taxlaw-6679	718	26	to	to	PART
taxlaw-6679	718	27	agree	agree	VERB
taxlaw-6679	718	28	with	with	ADP
taxlaw-6679	718	29	tax	tax	NOUN
taxlaw-6679	718	30	policy	policy	NOUN
taxlaw-6679	718	31	changes	change	NOUN
taxlaw-6679	718	32	enacted	enact	VERB
taxlaw-6679	718	33	at	at	ADP
taxlaw-6679	718	34	the	the	DET
taxlaw-6679	718	35	federal	federal	ADJ
taxlaw-6679	718	36	level	level	NOUN
taxlaw-6679	718	37	,	,	PUNCT
taxlaw-6679	718	38	it	it	PRON
taxlaw-6679	718	39	may	may	AUX
taxlaw-6679	718	40	make	make	VERB
taxlaw-6679	718	41	sense	sense	NOUN
taxlaw-6679	718	42	that	that	SCONJ
taxlaw-6679	718	43	north	north	PROPN
taxlaw-6679	718	44	dakota	dakota	PROPN
taxlaw-6679	718	45	continued	continue	VERB
taxlaw-6679	718	46	to	to	PART
taxlaw-6679	718	47	fully	fully	ADV
taxlaw-6679	718	48	conform	conform	VERB
taxlaw-6679	718	49	.	.	PUNCT
taxlaw-6679	719	1	but	but	CCONJ
taxlaw-6679	719	2	it	it	PRON
taxlaw-6679	719	3	is	be	AUX
taxlaw-6679	719	4	important	important	ADJ
taxlaw-6679	719	5	to	to	PART
taxlaw-6679	719	6	remember	remember	VERB
taxlaw-6679	719	7	that	that	SCONJ
taxlaw-6679	719	8	the	the	DET
taxlaw-6679	719	9	tcja	tcja	NOUN
taxlaw-6679	719	10	had	have	VERB
taxlaw-6679	719	11	different	different	ADJ
taxlaw-6679	719	12	effects	effect	NOUN
taxlaw-6679	719	13	at	at	ADP
taxlaw-6679	719	14	the	the	DET
taxlaw-6679	719	15	state	state	NOUN
taxlaw-6679	719	16	level	level	NOUN
taxlaw-6679	719	17	,	,	PUNCT
taxlaw-6679	719	18	because	because	SCONJ
taxlaw-6679	719	19	north	north	PROPN
taxlaw-6679	719	20	dakota	dakota	PROPN
taxlaw-6679	719	21	does	do	AUX
taxlaw-6679	719	22	not	not	PART
taxlaw-6679	719	23	mirror	mirror	VERB
taxlaw-6679	719	24	the	the	DET
taxlaw-6679	719	25	federal	federal	ADJ
taxlaw-6679	719	26	child	child	NOUN
taxlaw-6679	719	27	tax	tax	NOUN
taxlaw-6679	719	28	credits	credit	NOUN
taxlaw-6679	719	29	.	.	PUNCT
taxlaw-6679	720	1	and	and	CCONJ
taxlaw-6679	720	2	not	not	PART
taxlaw-6679	720	3	even	even	ADV
taxlaw-6679	720	4	the	the	DET
taxlaw-6679	720	5	democratic	democratic	ADJ
taxlaw-6679	720	6	legislators	legislator	NOUN
taxlaw-6679	720	7	appeared	appear	VERB
taxlaw-6679	720	8	to	to	PART
taxlaw-6679	720	9	point	point	VERB
taxlaw-6679	720	10	this	this	PRON
taxlaw-6679	720	11	out	out	ADP
taxlaw-6679	720	12	or	or	CCONJ
taxlaw-6679	720	13	attempt	attempt	VERB
taxlaw-6679	720	14	to	to	PART
taxlaw-6679	720	15	respond	respond	VERB
taxlaw-6679	720	16	to	to	ADP
taxlaw-6679	720	17	it	it	PRON
taxlaw-6679	720	18	.	.	PUNCT
taxlaw-6679	721	1	as	as	ADP
taxlaw-6679	721	2	with	with	ADP
taxlaw-6679	721	3	colorado	colorado	NOUN
taxlaw-6679	721	4	,	,	PUNCT
taxlaw-6679	721	5	one	one	NUM
taxlaw-6679	721	6	is	be	AUX
taxlaw-6679	721	7	left	leave	VERB
taxlaw-6679	721	8	to	to	PART
taxlaw-6679	721	9	wonder	wonder	VERB
taxlaw-6679	721	10	whether	whether	SCONJ
taxlaw-6679	721	11	north	north	ADJ
taxlaw-6679	721	12	dakota	dakota	PROPN
taxlaw-6679	721	13	lawmakers	lawmaker	NOUN
taxlaw-6679	721	14	would	would	AUX
taxlaw-6679	721	15	ever	ever	ADV
taxlaw-6679	721	16	have	have	AUX
taxlaw-6679	721	17	voted	vote	VERB
taxlaw-6679	721	18	in	in	ADP
taxlaw-6679	721	19	favor	favor	NOUN
taxlaw-6679	721	20	of	of	ADP
taxlaw-6679	721	21	legislation	legislation	NOUN
taxlaw-6679	721	22	that	that	PRON
taxlaw-6679	721	23	increased	increase	VERB
taxlaw-6679	721	24	taxes	taxis	NOUN
taxlaw-6679	721	25	on	on	ADP
taxlaw-6679	721	26	large	large	ADJ
taxlaw-6679	721	27	families	family	NOUN
taxlaw-6679	721	28	,	,	PUNCT
taxlaw-6679	721	29	while	while	SCONJ
taxlaw-6679	721	30	simultaneously	simultaneously	ADV
taxlaw-6679	721	31	cutting	cut	VERB
taxlaw-6679	721	32	taxes	taxis	NOUN
taxlaw-6679	721	33	for	for	ADP
taxlaw-6679	721	34	businesses	business	NOUN
taxlaw-6679	721	35	.	.	PUNCT
taxlaw-6679	722	1	regardless	regardless	ADV
taxlaw-6679	722	2	of	of	ADP
taxlaw-6679	722	3	the	the	DET
taxlaw-6679	722	4	various	various	ADJ
taxlaw-6679	722	5	factors	factor	NOUN
taxlaw-6679	722	6	at	at	ADP
taxlaw-6679	722	7	play	play	NOUN
taxlaw-6679	722	8	in	in	ADP
taxlaw-6679	722	9	these	these	DET
taxlaw-6679	722	10	two	two	NUM
taxlaw-6679	722	11	states	state	NOUN
taxlaw-6679	722	12	,	,	PUNCT
taxlaw-6679	722	13	perhaps	perhaps	ADV
taxlaw-6679	722	14	the	the	DET
taxlaw-6679	722	15	most	most	ADV
taxlaw-6679	722	16	troubling	troubling	ADJ
taxlaw-6679	722	17	finding	finding	NOUN
taxlaw-6679	722	18	of	of	ADP
taxlaw-6679	722	19	this	this	DET
taxlaw-6679	722	20	study	study	NOUN
taxlaw-6679	722	21	is	be	AUX
taxlaw-6679	722	22	that	that	SCONJ
taxlaw-6679	722	23	neither	neither	DET
taxlaw-6679	722	24	legislature	legislature	NOUN
taxlaw-6679	722	25	appeared	appear	VERB
taxlaw-6679	722	26	to	to	PART
taxlaw-6679	722	27	engage	engage	VERB
taxlaw-6679	722	28	in	in	ADP
taxlaw-6679	722	29	any	any	DET
taxlaw-6679	722	30	serious	serious	ADJ
taxlaw-6679	722	31	debate	debate	NOUN
taxlaw-6679	722	32	or	or	CCONJ
taxlaw-6679	722	33	consideration	consideration	NOUN
taxlaw-6679	722	34	of	of	ADP
taxlaw-6679	722	35	decoupling	decouple	VERB
taxlaw-6679	722	36	from	from	ADP
taxlaw-6679	722	37	any	any	PRON
taxlaw-6679	722	38	of	of	ADP
taxlaw-6679	722	39	the	the	DET
taxlaw-6679	722	40	federal	federal	ADJ
taxlaw-6679	722	41	changes	change	NOUN
taxlaw-6679	722	42	,	,	PUNCT
taxlaw-6679	722	43	nor	nor	CCONJ
taxlaw-6679	722	44	of	of	ADP
taxlaw-6679	722	45	dropping	drop	VERB
taxlaw-6679	722	46	state	state	NOUN
taxlaw-6679	722	47	tax	tax	NOUN
taxlaw-6679	722	48	rates	rate	NOUN
taxlaw-6679	722	49	in	in	ADP
taxlaw-6679	722	50	order	order	NOUN
taxlaw-6679	722	51	to	to	PART
taxlaw-6679	722	52	make	make	VERB
taxlaw-6679	722	53	the	the	DET
taxlaw-6679	722	54	change	change	NOUN
taxlaw-6679	722	55	revenue	revenue	NOUN
taxlaw-6679	722	56	neutral.191	neutral.191	NOUN
taxlaw-6679	722	57	and	and	CCONJ
taxlaw-6679	722	58	while	while	SCONJ
taxlaw-6679	722	59	it	it	PRON
taxlaw-6679	722	60	is	be	AUX
taxlaw-6679	722	61	understandable	understandable	ADJ
taxlaw-6679	722	62	that	that	SCONJ
taxlaw-6679	722	63	states	state	NOUN
taxlaw-6679	722	64	would	would	AUX
taxlaw-6679	722	65	be	be	AUX
taxlaw-6679	722	66	188	188	NUM
taxlaw-6679	722	67	see	see	NOUN
taxlaw-6679	722	68	,	,	PUNCT
taxlaw-6679	722	69	e.g.	e.g.	ADV
taxlaw-6679	722	70	,	,	PUNCT
taxlaw-6679	722	71	jack	jack	PROPN
taxlaw-6679	722	72	dura	dura	PROPN
taxlaw-6679	722	73	,	,	PUNCT
taxlaw-6679	722	74	governor	governor	NOUN
taxlaw-6679	722	75	lays	lay	VERB
taxlaw-6679	722	76	out	out	ADP
taxlaw-6679	722	77	north	north	PROPN
taxlaw-6679	722	78	dakota	dakota	PROPN
taxlaw-6679	722	79	budget	budget	NOUN
taxlaw-6679	722	80	proposal	proposal	NOUN
taxlaw-6679	722	81	with	with	ADP
taxlaw-6679	722	82	increased	increase	VERB
taxlaw-6679	722	83	spending	spending	NOUN
taxlaw-6679	722	84	,	,	PUNCT
taxlaw-6679	722	85	raises	raise	VERB
taxlaw-6679	722	86	for	for	ADP
taxlaw-6679	722	87	public	public	ADJ
taxlaw-6679	722	88	employees	employee	NOUN
taxlaw-6679	722	89	,	,	PUNCT
taxlaw-6679	722	90	bismarck	bismarck	PROPN
taxlaw-6679	722	91	trib	trib	PROPN
taxlaw-6679	722	92	.	.	PROPN
taxlaw-6679	722	93	,	,	PUNCT
taxlaw-6679	722	94	dec	dec	PROPN
taxlaw-6679	722	95	.	.	PROPN
taxlaw-6679	722	96	5	5	NUM
taxlaw-6679	722	97	,	,	PUNCT
taxlaw-6679	722	98	2018	2018	NUM
taxlaw-6679	722	99	(	(	PUNCT
taxlaw-6679	722	100	governor	governor	NOUN
taxlaw-6679	722	101	’s	’s	PART
taxlaw-6679	722	102	budget	budget	NOUN
taxlaw-6679	722	103	proposal	proposal	NOUN
taxlaw-6679	722	104	did	do	AUX
taxlaw-6679	722	105	not	not	PART
taxlaw-6679	722	106	include	include	VERB
taxlaw-6679	722	107	any	any	DET
taxlaw-6679	722	108	proposed	propose	VERB
taxlaw-6679	722	109	income	income	NOUN
taxlaw-6679	722	110	tax	tax	NOUN
taxlaw-6679	722	111	changes	change	NOUN
taxlaw-6679	722	112	)	)	PUNCT
taxlaw-6679	722	113	https://bismarcktribune.com/news/local/govt-and-politics/governor-lays-out-north-dakota-budget-proposalwith-increased-spending/article_751aed47-4a38-58e6-9387-7779b55e5728.html	https://bismarcktribune.com/news/local/govt-and-politics/governor-lays-out-north-dakota-budget-proposalwith-increased-spending/article_751aed47-4a38-58e6-9387-7779b55e5728.html	VERB
taxlaw-6679	723	1	[	[	X
taxlaw-6679	723	2	https://perma.cc/2mwp-f438	https://perma.cc/2mwp-f438	X
taxlaw-6679	723	3	]	]	X
taxlaw-6679	723	4	;	;	PUNCT
taxlaw-6679	723	5	legislature	legislature	NOUN
taxlaw-6679	723	6	facing	face	VERB
taxlaw-6679	723	7	some	some	DET
taxlaw-6679	723	8	major	major	ADJ
taxlaw-6679	723	9	issues	issue	NOUN
taxlaw-6679	723	10	,	,	PUNCT
taxlaw-6679	723	11	bismarck	bismarck	PROPN
taxlaw-6679	723	12	trib	trib	PROPN
taxlaw-6679	723	13	.	.	PROPN
taxlaw-6679	723	14	,	,	PUNCT
taxlaw-6679	723	15	jan	jan	PROPN
taxlaw-6679	723	16	.	.	PROPN
taxlaw-6679	723	17	2	2	NUM
taxlaw-6679	723	18	,	,	PUNCT
taxlaw-6679	723	19	2019	2019	NUM
taxlaw-6679	723	20	(	(	PUNCT
taxlaw-6679	723	21	income	income	NOUN
taxlaw-6679	723	22	tax	tax	NOUN
taxlaw-6679	723	23	changes	change	NOUN
taxlaw-6679	723	24	not	not	PART
taxlaw-6679	723	25	listed	list	VERB
taxlaw-6679	723	26	among	among	ADP
taxlaw-6679	723	27	legislative	legislative	ADJ
taxlaw-6679	723	28	priorities	priority	NOUN
taxlaw-6679	723	29	)	)	PUNCT
taxlaw-6679	723	30	https://bismarcktribune.com/opinion/editorial/	https://bismarcktribune.com/opinion/editorial/	NOUN
taxlaw-6679	723	31	legislature	legislature	NOUN
taxlaw-6679	723	32	-	-	PUNCT
taxlaw-6679	723	33	facing	face	VERB
taxlaw-6679	723	34	-	-	PUNCT
taxlaw-6679	723	35	some	some	DET
taxlaw-6679	723	36	-	-	PUNCT
taxlaw-6679	723	37	major	major	ADJ
taxlaw-6679	723	38	-	-	PUNCT
taxlaw-6679	723	39	issues	issue	NOUN
taxlaw-6679	723	40	/	/	SYM
taxlaw-6679	723	41	article_9b27f2b7ca8c-5ab6	article_9b27f2b7ca8c-5ab6	NOUN
taxlaw-6679	723	42	-	-	PUNCT
taxlaw-6679	723	43	a28c	a28c	ADJ
taxlaw-6679	723	44	-	-	PUNCT
taxlaw-6679	723	45	f7b9fd4c036e.html	f7b9fd4c036e.html	NOUN
taxlaw-6679	723	46	[	[	X
taxlaw-6679	723	47	https://perma.cc/	https://perma.cc/	VERB
taxlaw-6679	723	48	p8cb	p8cb	NOUN
taxlaw-6679	723	49	-	-	NOUN
taxlaw-6679	723	50	uewy	uewy	ADJ
taxlaw-6679	723	51	]	]	X
taxlaw-6679	723	52	;	;	PUNCT
taxlaw-6679	723	53	dem	dem	ADJ
taxlaw-6679	723	54	-	-	PUNCT
taxlaw-6679	723	55	npl	npl	PROPN
taxlaw-6679	723	56	leaders	leader	NOUN
taxlaw-6679	723	57	outline	outline	VERB
taxlaw-6679	723	58	priorities	priority	NOUN
taxlaw-6679	723	59	,	,	PUNCT
taxlaw-6679	723	60	bismarck	bismarck	PROPN
taxlaw-6679	723	61	trib	trib	PROPN
taxlaw-6679	723	62	.	.	PROPN
taxlaw-6679	723	63	,	,	PUNCT
taxlaw-6679	723	64	feb	feb	PROPN
taxlaw-6679	723	65	.	.	PROPN
taxlaw-6679	723	66	25	25	NUM
taxlaw-6679	723	67	,	,	PUNCT
taxlaw-6679	723	68	2019	2019	NUM
taxlaw-6679	723	69	(	(	PUNCT
taxlaw-6679	723	70	democratic	democratic	ADJ
taxlaw-6679	723	71	legislators	legislator	NOUN
taxlaw-6679	723	72	criticized	criticize	VERB
taxlaw-6679	723	73	the	the	DET
taxlaw-6679	723	74	lowering	lowering	NOUN
taxlaw-6679	723	75	of	of	ADP
taxlaw-6679	723	76	corporate	corporate	ADJ
taxlaw-6679	723	77	taxes	taxis	NOUN
taxlaw-6679	723	78	,	,	PUNCT
taxlaw-6679	723	79	but	but	CCONJ
taxlaw-6679	723	80	did	do	AUX
taxlaw-6679	723	81	not	not	PART
taxlaw-6679	723	82	mention	mention	VERB
taxlaw-6679	723	83	or	or	CCONJ
taxlaw-6679	723	84	propose	propose	VERB
taxlaw-6679	723	85	any	any	DET
taxlaw-6679	723	86	response	response	NOUN
taxlaw-6679	723	87	to	to	ADP
taxlaw-6679	723	88	the	the	DET
taxlaw-6679	723	89	tcja	tcja	ADJ
taxlaw-6679	723	90	changes	change	NOUN
taxlaw-6679	723	91	)	)	PUNCT
taxlaw-6679	723	92	.	.	PUNCT
taxlaw-6679	724	1	https://bismarcktribune.com/opinion/columnists/dem-npl-leadersoutline-priorities/article_b2836dcf-ca67-55d2-a6a0-9c84847ce19a.html	https://bismarcktribune.com/opinion/columnists/dem-npl-leadersoutline-priorities/article_b2836dcf-ca67-55d2-a6a0-9c84847ce19a.html	PROPN
taxlaw-6679	725	1	[	[	X
taxlaw-6679	725	2	https://perma.cc/pb6s-lled	https://perma.cc/pb6s-lle	VERB
taxlaw-6679	725	3	]	]	X
taxlaw-6679	725	4	189	189	NUM
taxlaw-6679	725	5	see	see	NOUN
taxlaw-6679	725	6	,	,	PUNCT
taxlaw-6679	725	7	e.g.	e.g.	ADV
taxlaw-6679	725	8	,	,	PUNCT
taxlaw-6679	725	9	tom	tom	PROPN
taxlaw-6679	725	10	campbell	campbell	PROPN
taxlaw-6679	725	11	,	,	PUNCT
taxlaw-6679	725	12	letter	letter	NOUN
taxlaw-6679	725	13	to	to	ADP
taxlaw-6679	725	14	the	the	DET
taxlaw-6679	725	15	editor	editor	NOUN
taxlaw-6679	725	16	:	:	PUNCT
taxlaw-6679	725	17	the	the	DET
taxlaw-6679	725	18	proof	proof	NOUN
taxlaw-6679	725	19	is	be	AUX
taxlaw-6679	725	20	in	in	ADP
taxlaw-6679	725	21	people	people	NOUN
taxlaw-6679	725	22	’s	’s	PART
taxlaw-6679	725	23	paychecks	paycheck	NOUN
taxlaw-6679	725	24	,	,	PUNCT
taxlaw-6679	725	25	bismarck	bismarck	PROPN
taxlaw-6679	725	26	trib	trib	PROPN
taxlaw-6679	725	27	.	.	PROPN
taxlaw-6679	725	28	,	,	PUNCT
taxlaw-6679	725	29	oct	oct	PROPN
taxlaw-6679	725	30	.	.	PROPN
taxlaw-6679	725	31	19	19	NUM
taxlaw-6679	725	32	,	,	PUNCT
taxlaw-6679	725	33	2018	2018	NUM
taxlaw-6679	725	34	(	(	PUNCT
taxlaw-6679	725	35	touting	tout	VERB
taxlaw-6679	725	36	federal	federal	ADJ
taxlaw-6679	725	37	tax	tax	NOUN
taxlaw-6679	725	38	cut	cut	NOUN
taxlaw-6679	725	39	for	for	ADP
taxlaw-6679	725	40	north	north	NOUN
taxlaw-6679	725	41	dakotans	dakotan	NOUN
taxlaw-6679	725	42	)	)	PUNCT
taxlaw-6679	725	43	.	.	PUNCT
taxlaw-6679	726	1	https://www.inforum.com/opinion/letters/4515287-letter-proof-paycheck	https://www.inforum.com/opinion/letters/4515287-letter-proof-paycheck	PUNCT
taxlaw-6679	727	1	[	[	X
taxlaw-6679	727	2	https://perma.cc/5g6m-warv	https://perma.cc/5g6m-warv	X
taxlaw-6679	727	3	]	]	X
taxlaw-6679	727	4	190	190	NUM
taxlaw-6679	727	5	see	see	VERB
taxlaw-6679	727	6	john	john	PROPN
taxlaw-6679	727	7	hageman	hageman	PROPN
taxlaw-6679	727	8	,	,	PUNCT
taxlaw-6679	727	9	chairman	chairman	NOUN
taxlaw-6679	727	10	eyes	eyes	PROPN
taxlaw-6679	727	11	income	income	PROPN
taxlaw-6679	727	12	tax	tax	NOUN
taxlaw-6679	727	13	elimination	elimination	NOUN
taxlaw-6679	727	14	,	,	PUNCT
taxlaw-6679	727	15	bismarck	bismarck	PROPN
taxlaw-6679	727	16	trib	trib	PROPN
taxlaw-6679	727	17	.	.	PROPN
taxlaw-6679	727	18	,	,	PUNCT
taxlaw-6679	727	19	jan	jan	PROPN
taxlaw-6679	727	20	.	.	PROPN
taxlaw-6679	727	21	8	8	NUM
taxlaw-6679	727	22	,	,	PUNCT
taxlaw-6679	727	23	2019	2019	NUM
taxlaw-6679	727	24	(	(	PUNCT
taxlaw-6679	727	25	describing	describe	VERB
taxlaw-6679	727	26	proposal	proposal	NOUN
taxlaw-6679	727	27	)	)	PUNCT
taxlaw-6679	727	28	.	.	PUNCT
taxlaw-6679	728	1	https://bismarcktribune.com/news/state-and-regional/chairman-of-north-dakota-tax-committee-eyes-income-taxelimination/article_3c1a18f0-d336-5bed-b64c-5f93785a3da2.html	https://bismarcktribune.com/news/state-and-regional/chairman-of-north-dakota-tax-committee-eyes-income-taxelimination/article_3c1a18f0-d336-5bed-b64c-5f93785a3da2.html	PROPN
taxlaw-6679	729	1	[	[	X
taxlaw-6679	729	2	https://perma.cc/kzm7-2tz3	https://perma.cc/kzm7-2tz3	PROPN
taxlaw-6679	729	3	]	]	X
taxlaw-6679	729	4	.	.	PUNCT
taxlaw-6679	729	5	)	)	PUNCT
taxlaw-6679	729	6	.	.	PUNCT
taxlaw-6679	730	1	while	while	SCONJ
taxlaw-6679	730	2	the	the	DET
taxlaw-6679	730	3	bill	bill	NOUN
taxlaw-6679	730	4	passed	pass	VERB
taxlaw-6679	730	5	the	the	DET
taxlaw-6679	730	6	house	house	NOUN
taxlaw-6679	730	7	,	,	PUNCT
taxlaw-6679	730	8	the	the	DET
taxlaw-6679	730	9	governor	governor	NOUN
taxlaw-6679	730	10	did	do	AUX
taxlaw-6679	730	11	not	not	PART
taxlaw-6679	730	12	support	support	VERB
taxlaw-6679	730	13	the	the	DET
taxlaw-6679	730	14	proposal	proposal	NOUN
taxlaw-6679	730	15	.	.	PUNCT
taxlaw-6679	731	1	john	john	PROPN
taxlaw-6679	731	2	hageman	hageman	PROPN
taxlaw-6679	731	3	,	,	PUNCT
taxlaw-6679	731	4	house	house	PROPN
taxlaw-6679	731	5	approves	approve	VERB
taxlaw-6679	731	6	bill	bill	PROPN
taxlaw-6679	731	7	labeled	label	VERB
taxlaw-6679	731	8	‘	'	PUNCT
taxlaw-6679	731	9	bad	bad	ADJ
taxlaw-6679	731	10	policy	policy	NOUN
taxlaw-6679	731	11	,	,	PUNCT
taxlaw-6679	731	12	’	'	PUNCT
taxlaw-6679	731	13	bismarck	bismarck	PROPN
taxlaw-6679	731	14	trib	trib	PROPN
taxlaw-6679	731	15	.	.	PROPN
taxlaw-6679	731	16	,	,	PUNCT
taxlaw-6679	731	17	feb	feb	PROPN
taxlaw-6679	731	18	.	.	PROPN
taxlaw-6679	731	19	15	15	NUM
taxlaw-6679	731	20	,	,	PUNCT
taxlaw-6679	731	21	2019	2019	NUM
taxlaw-6679	731	22	,	,	PUNCT
taxlaw-6679	731	23	https://www.inforum.com/	https://www.inforum.com/	ADJ
taxlaw-6679	731	24	news	news	NOUN
taxlaw-6679	731	25	/	/	SYM
taxlaw-6679	731	26	government	government	NOUN
taxlaw-6679	731	27	-	-	PUNCT
taxlaw-6679	731	28	and	and	CCONJ
taxlaw-6679	731	29	-	-	PUNCT
taxlaw-6679	731	30	politics/970279	politics/970279	NOUN
taxlaw-6679	731	31	-	-	PUNCT
taxlaw-6679	731	32	northdakota	northdakota	NOUN
taxlaw-6679	731	33	-	-	PUNCT
taxlaw-6679	731	34	house	house	NOUN
taxlaw-6679	731	35	-	-	PUNCT
taxlaw-6679	731	36	approves	approve	NOUN
taxlaw-6679	731	37	-	-	PUNCT
taxlaw-6679	731	38	plan	plan	NOUN
taxlaw-6679	731	39	-	-	PUNCT
taxlaw-6679	731	40	to	to	ADP
taxlaw-6679	731	41	-	-	PUNCT
taxlaw-6679	731	42	tap	tap	NOUN
taxlaw-6679	731	43	-	-	PUNCT
taxlaw-6679	731	44	legacy	legacy	NOUN
taxlaw-6679	731	45	-	-	PUNCT
taxlaw-6679	731	46	fund	fund	NOUN
taxlaw-6679	731	47	-	-	PUNCT
taxlaw-6679	731	48	for	for	ADP
taxlaw-6679	731	49	-	-	PUNCT
taxlaw-6679	731	50	income	income	NOUN
taxlaw-6679	731	51	-	-	PUNCT
taxlaw-6679	731	52	tax	tax	NOUN
taxlaw-6679	731	53	-	-	PUNCT
taxlaw-6679	731	54	reductions	reduction	NOUN
taxlaw-6679	731	55	[	[	X
taxlaw-6679	731	56	https://perma.cc/3nel-aw62	https://perma.cc/3nel-aw62	X
taxlaw-6679	731	57	]	]	PUNCT
taxlaw-6679	731	58	.	.	PUNCT
taxlaw-6679	732	1	the	the	DET
taxlaw-6679	732	2	bill	bill	NOUN
taxlaw-6679	732	3	failed	fail	VERB
taxlaw-6679	732	4	to	to	PART
taxlaw-6679	732	5	pass	pass	VERB
taxlaw-6679	732	6	the	the	DET
taxlaw-6679	732	7	senate	senate	PROPN
taxlaw-6679	732	8	.	.	PUNCT
taxlaw-6679	733	1	john	john	PROPN
taxlaw-6679	733	2	hageman	hageman	PROPN
taxlaw-6679	733	3	,	,	PUNCT
taxlaw-6679	733	4	income	income	NOUN
taxlaw-6679	733	5	tax	tax	NOUN
taxlaw-6679	733	6	bill	bill	NOUN
taxlaw-6679	733	7	fails	fail	VERB
taxlaw-6679	733	8	,	,	PUNCT
taxlaw-6679	733	9	bismarck	bismarck	PROPN
taxlaw-6679	733	10	trib	trib	PROPN
taxlaw-6679	733	11	.	.	PROPN
taxlaw-6679	733	12	,	,	PUNCT
taxlaw-6679	733	13	mar	mar	PROPN
taxlaw-6679	733	14	.	.	PROPN
taxlaw-6679	733	15	21	21	NUM
taxlaw-6679	733	16	,	,	PUNCT
taxlaw-6679	733	17	2019	2019	NUM
taxlaw-6679	733	18	.	.	PUNCT
taxlaw-6679	733	19	,	,	PUNCT
taxlaw-6679	733	20	https://www.prairiebusinessmagazine.com/news/government-and-politics/4587473-bill-tapping-legacy-fundearnings-replace-income-taxes-fails	https://www.prairiebusinessmagazine.com/news/government-and-politics/4587473-bill-tapping-legacy-fundearnings-replace-income-taxes-fail	VERB
taxlaw-6679	733	21	[	[	X
taxlaw-6679	733	22	https://perma.cc/44pq-srml	https://perma.cc/44pq-srml	X
taxlaw-6679	733	23	]	]	X
taxlaw-6679	733	24	191	191	NUM
taxlaw-6679	733	25	based	base	VERB
taxlaw-6679	733	26	on	on	ADP
taxlaw-6679	733	27	author	author	NOUN
taxlaw-6679	733	28	’s	’s	PART
taxlaw-6679	733	29	review	review	NOUN
taxlaw-6679	733	30	of	of	ADP
taxlaw-6679	733	31	bills	bill	NOUN
taxlaw-6679	733	32	introduced	introduce	VERB
taxlaw-6679	733	33	during	during	ADP
taxlaw-6679	733	34	the	the	DET
taxlaw-6679	733	35	2018	2018	NUM
taxlaw-6679	733	36	and	and	CCONJ
taxlaw-6679	733	37	2019	2019	NUM
taxlaw-6679	733	38	legislative	legislative	ADJ
taxlaw-6679	733	39	sessions	session	NOUN
taxlaw-6679	733	40	in	in	ADP
taxlaw-6679	733	41	colorado	colorado	NOUN
taxlaw-6679	733	42	,	,	PUNCT
taxlaw-6679	733	43	and	and	CCONJ
taxlaw-6679	733	44	the	the	DET
taxlaw-6679	733	45	2019	2019	NUM
taxlaw-6679	733	46	legislative	legislative	ADJ
taxlaw-6679	733	47	session	session	NOUN
taxlaw-6679	733	48	in	in	ADP
taxlaw-6679	733	49	north	north	PROPN
taxlaw-6679	733	50	dakota	dakota	PROPN
taxlaw-6679	733	51	.	.	PUNCT
taxlaw-6679	734	1	[	[	X
taxlaw-6679	734	2	vol.11:1	vol.11:1	NOUN
taxlaw-6679	734	3	columbia	columbia	PROPN
taxlaw-6679	734	4	journal	journal	PROPN
taxlaw-6679	734	5	of	of	ADP
taxlaw-6679	734	6	tax	tax	NOUN
taxlaw-6679	734	7	law	law	NOUN
taxlaw-6679	734	8	92	92	NUM
taxlaw-6679	734	9	happy	happy	ADJ
taxlaw-6679	734	10	to	to	PART
taxlaw-6679	734	11	have	have	VERB
taxlaw-6679	734	12	the	the	DET
taxlaw-6679	734	13	increased	increase	VERB
taxlaw-6679	734	14	revenue	revenue	NOUN
taxlaw-6679	734	15	(	(	PUNCT
taxlaw-6679	734	16	and	and	CCONJ
taxlaw-6679	734	17	not	not	PART
taxlaw-6679	734	18	have	have	VERB
taxlaw-6679	734	19	to	to	PART
taxlaw-6679	734	20	take	take	VERB
taxlaw-6679	734	21	any	any	DET
taxlaw-6679	734	22	political	political	ADJ
taxlaw-6679	734	23	fallout	fallout	NOUN
taxlaw-6679	734	24	from	from	ADP
taxlaw-6679	734	25	raising	raise	VERB
taxlaw-6679	734	26	tax	tax	NOUN
taxlaw-6679	734	27	rates	rate	NOUN
taxlaw-6679	734	28	)	)	PUNCT
taxlaw-6679	734	29	,	,	PUNCT
taxlaw-6679	734	30	these	these	DET
taxlaw-6679	734	31	states	state	NOUN
taxlaw-6679	734	32	essentially	essentially	ADV
taxlaw-6679	734	33	ceded	cede	VERB
taxlaw-6679	734	34	their	their	PRON
taxlaw-6679	734	35	tax	tax	NOUN
taxlaw-6679	734	36	policy	policy	NOUN
taxlaw-6679	734	37	to	to	ADP
taxlaw-6679	734	38	the	the	DET
taxlaw-6679	734	39	federal	federal	ADJ
taxlaw-6679	734	40	government	government	NOUN
taxlaw-6679	734	41	.	.	PUNCT
taxlaw-6679	735	1	while	while	SCONJ
taxlaw-6679	735	2	it	it	PRON
taxlaw-6679	735	3	is	be	AUX
taxlaw-6679	735	4	possible	possible	ADJ
taxlaw-6679	735	5	this	this	PRON
taxlaw-6679	735	6	is	be	AUX
taxlaw-6679	735	7	because	because	SCONJ
taxlaw-6679	735	8	colorado	colorado	PROPN
taxlaw-6679	735	9	and	and	CCONJ
taxlaw-6679	735	10	north	north	PROPN
taxlaw-6679	735	11	dakota	dakota	PROPN
taxlaw-6679	735	12	happened	happen	VERB
taxlaw-6679	735	13	to	to	PART
taxlaw-6679	735	14	have	have	VERB
taxlaw-6679	735	15	perfectly	perfectly	ADV
taxlaw-6679	735	16	aligned	align	VERB
taxlaw-6679	735	17	preferences	preference	NOUN
taxlaw-6679	735	18	with	with	ADP
taxlaw-6679	735	19	the	the	DET
taxlaw-6679	735	20	federal	federal	ADJ
taxlaw-6679	735	21	government	government	NOUN
taxlaw-6679	735	22	,	,	PUNCT
taxlaw-6679	735	23	that	that	PRON
taxlaw-6679	735	24	seems	seem	VERB
taxlaw-6679	735	25	unlikely	unlikely	ADJ
taxlaw-6679	735	26	.	.	PUNCT
taxlaw-6679	736	1	it	it	PRON
taxlaw-6679	736	2	is	be	AUX
taxlaw-6679	736	3	particularly	particularly	ADV
taxlaw-6679	736	4	unlikely	unlikely	ADJ
taxlaw-6679	736	5	given	give	VERB
taxlaw-6679	736	6	that	that	SCONJ
taxlaw-6679	736	7	the	the	DET
taxlaw-6679	736	8	tcja	tcja	ADJ
taxlaw-6679	736	9	changes	change	NOUN
taxlaw-6679	736	10	result	result	VERB
taxlaw-6679	736	11	in	in	ADP
taxlaw-6679	736	12	significant	significant	ADJ
taxlaw-6679	736	13	shifts	shift	NOUN
taxlaw-6679	736	14	in	in	ADP
taxlaw-6679	736	15	the	the	DET
taxlaw-6679	736	16	distribution	distribution	NOUN
taxlaw-6679	736	17	of	of	ADP
taxlaw-6679	736	18	tax	tax	NOUN
taxlaw-6679	736	19	burdens	burden	NOUN
taxlaw-6679	736	20	,	,	PUNCT
taxlaw-6679	736	21	and	and	CCONJ
taxlaw-6679	736	22	that	that	SCONJ
taxlaw-6679	736	23	the	the	DET
taxlaw-6679	736	24	shift	shift	NOUN
taxlaw-6679	736	25	in	in	ADP
taxlaw-6679	736	26	burdens	burden	NOUN
taxlaw-6679	736	27	at	at	ADP
taxlaw-6679	736	28	the	the	DET
taxlaw-6679	736	29	state	state	NOUN
taxlaw-6679	736	30	level	level	NOUN
taxlaw-6679	736	31	differs	differ	VERB
taxlaw-6679	736	32	significantly	significantly	ADV
taxlaw-6679	736	33	from	from	ADP
taxlaw-6679	736	34	that	that	PRON
taxlaw-6679	736	35	at	at	ADP
taxlaw-6679	736	36	the	the	DET
taxlaw-6679	736	37	federal	federal	ADJ
taxlaw-6679	736	38	level	level	NOUN
taxlaw-6679	736	39	given	give	VERB
taxlaw-6679	736	40	that	that	SCONJ
taxlaw-6679	736	41	neither	neither	PRON
taxlaw-6679	736	42	of	of	ADP
taxlaw-6679	736	43	these	these	DET
taxlaw-6679	736	44	states	state	NOUN
taxlaw-6679	736	45	conforms	conform	VERB
taxlaw-6679	736	46	to	to	ADP
taxlaw-6679	736	47	the	the	DET
taxlaw-6679	736	48	federal	federal	ADJ
taxlaw-6679	736	49	child	child	NOUN
taxlaw-6679	736	50	tax	tax	NOUN
taxlaw-6679	736	51	credit.192	credit.192	NOUN
taxlaw-6679	736	52	4	4	NUM
taxlaw-6679	736	53	.	.	PUNCT
taxlaw-6679	736	54	discussion	discussion	NOUN
taxlaw-6679	736	55	with	with	ADP
taxlaw-6679	736	56	respect	respect	NOUN
taxlaw-6679	736	57	to	to	ADP
taxlaw-6679	736	58	the	the	DET
taxlaw-6679	736	59	four	four	NUM
taxlaw-6679	736	60	static	static	ADJ
taxlaw-6679	736	61	conformity	conformity	NOUN
taxlaw-6679	736	62	states	state	NOUN
taxlaw-6679	736	63	,	,	PUNCT
taxlaw-6679	736	64	the	the	DET
taxlaw-6679	736	65	study	study	NOUN
taxlaw-6679	736	66	presents	present	VERB
taxlaw-6679	736	67	relatively	relatively	ADV
taxlaw-6679	736	68	good	good	ADJ
taxlaw-6679	736	69	news	news	NOUN
taxlaw-6679	736	70	in	in	ADP
taxlaw-6679	736	71	the	the	DET
taxlaw-6679	736	72	sense	sense	NOUN
taxlaw-6679	736	73	that	that	SCONJ
taxlaw-6679	736	74	these	these	DET
taxlaw-6679	736	75	states	state	NOUN
taxlaw-6679	736	76	at	at	ADP
taxlaw-6679	736	77	least	least	ADJ
taxlaw-6679	736	78	attempted	attempt	VERB
taxlaw-6679	736	79	to	to	PART
taxlaw-6679	736	80	prevent	prevent	VERB
taxlaw-6679	736	81	federal	federal	ADJ
taxlaw-6679	736	82	changes	change	NOUN
taxlaw-6679	736	83	from	from	ADP
taxlaw-6679	736	84	increasing	increase	VERB
taxlaw-6679	736	85	state	state	NOUN
taxlaw-6679	736	86	taxes	taxis	NOUN
taxlaw-6679	736	87	and	and	CCONJ
taxlaw-6679	736	88	changing	change	VERB
taxlaw-6679	736	89	the	the	DET
taxlaw-6679	736	90	distribution	distribution	NOUN
taxlaw-6679	736	91	of	of	ADP
taxlaw-6679	736	92	state	state	NOUN
taxlaw-6679	736	93	tax	tax	NOUN
taxlaw-6679	736	94	burdens	burden	NOUN
taxlaw-6679	736	95	.	.	PUNCT
taxlaw-6679	737	1	even	even	ADV
taxlaw-6679	737	2	though	though	SCONJ
taxlaw-6679	737	3	these	these	DET
taxlaw-6679	737	4	four	four	NUM
taxlaw-6679	737	5	states	state	NOUN
taxlaw-6679	737	6	responded	respond	VERB
taxlaw-6679	737	7	in	in	ADP
taxlaw-6679	737	8	a	a	DET
taxlaw-6679	737	9	manner	manner	NOUN
taxlaw-6679	737	10	that	that	PRON
taxlaw-6679	737	11	suggests	suggest	VERB
taxlaw-6679	737	12	conformity	conformity	NOUN
taxlaw-6679	737	13	did	do	AUX
taxlaw-6679	737	14	not	not	PART
taxlaw-6679	737	15	distort	distort	VERB
taxlaw-6679	737	16	state	state	NOUN
taxlaw-6679	737	17	decision	decision	NOUN
taxlaw-6679	737	18	-	-	PUNCT
taxlaw-6679	737	19	making	making	NOUN
taxlaw-6679	737	20	,	,	PUNCT
taxlaw-6679	737	21	the	the	DET
taxlaw-6679	737	22	study	study	NOUN
taxlaw-6679	737	23	illustrates	illustrate	VERB
taxlaw-6679	737	24	three	three	NUM
taxlaw-6679	737	25	underappreciated	underappreciated	ADJ
taxlaw-6679	737	26	detriments	detriment	NOUN
taxlaw-6679	737	27	of	of	ADP
taxlaw-6679	737	28	conformity	conformity	NOUN
taxlaw-6679	737	29	–	–	PUNCT
taxlaw-6679	737	30	the	the	DET
taxlaw-6679	737	31	complexity	complexity	NOUN
taxlaw-6679	737	32	that	that	PRON
taxlaw-6679	737	33	is	be	AUX
taxlaw-6679	737	34	added	add	VERB
taxlaw-6679	737	35	by	by	ADP
taxlaw-6679	737	36	the	the	DET
taxlaw-6679	737	37	dynamic	dynamic	ADJ
taxlaw-6679	737	38	nature	nature	NOUN
taxlaw-6679	737	39	of	of	ADP
taxlaw-6679	737	40	conformity	conformity	NOUN
taxlaw-6679	737	41	,	,	PUNCT
taxlaw-6679	737	42	the	the	DET
taxlaw-6679	737	43	significant	significant	ADJ
taxlaw-6679	737	44	time	time	NOUN
taxlaw-6679	737	45	constraints	constraint	VERB
taxlaw-6679	737	46	conformity	conformity	NOUN
taxlaw-6679	737	47	imposes	impose	VERB
taxlaw-6679	737	48	on	on	ADP
taxlaw-6679	737	49	state	state	NOUN
taxlaw-6679	737	50	legislatures	legislature	NOUN
taxlaw-6679	737	51	,	,	PUNCT
taxlaw-6679	737	52	and	and	CCONJ
taxlaw-6679	737	53	the	the	DET
taxlaw-6679	737	54	fact	fact	NOUN
taxlaw-6679	737	55	that	that	SCONJ
taxlaw-6679	737	56	revenue	revenue	NOUN
taxlaw-6679	737	57	neutrality	neutrality	NOUN
taxlaw-6679	737	58	does	do	AUX
taxlaw-6679	737	59	not	not	PART
taxlaw-6679	737	60	mean	mean	VERB
taxlaw-6679	737	61	relative	relative	ADJ
taxlaw-6679	737	62	state	state	NOUN
taxlaw-6679	737	63	tax	tax	NOUN
taxlaw-6679	737	64	burdens	burden	NOUN
taxlaw-6679	737	65	remain	remain	VERB
taxlaw-6679	737	66	unchanged	unchanged	ADJ
taxlaw-6679	737	67	.	.	PUNCT
taxlaw-6679	738	1	the	the	DET
taxlaw-6679	738	2	current	current	ADJ
taxlaw-6679	738	3	study	study	NOUN
taxlaw-6679	738	4	reminds	remind	VERB
taxlaw-6679	738	5	us	we	PRON
taxlaw-6679	738	6	that	that	PRON
taxlaw-6679	738	7	federal	federal	ADJ
taxlaw-6679	738	8	tax	tax	NOUN
taxlaw-6679	738	9	law	law	NOUN
taxlaw-6679	738	10	is	be	AUX
taxlaw-6679	738	11	dynamic	dynamic	ADJ
taxlaw-6679	738	12	,	,	PUNCT
taxlaw-6679	738	13	and	and	CCONJ
taxlaw-6679	738	14	illustrates	illustrate	VERB
taxlaw-6679	738	15	that	that	SCONJ
taxlaw-6679	738	16	the	the	DET
taxlaw-6679	738	17	exogenous	exogenous	ADJ
taxlaw-6679	738	18	revenue	revenue	NOUN
taxlaw-6679	738	19	and	and	CCONJ
taxlaw-6679	738	20	policy	policy	NOUN
taxlaw-6679	738	21	shocks	shock	NOUN
taxlaw-6679	738	22	created	create	VERB
taxlaw-6679	738	23	by	by	ADP
taxlaw-6679	738	24	conformity	conformity	NOUN
taxlaw-6679	738	25	can	can	AUX
taxlaw-6679	738	26	significantly	significantly	ADV
taxlaw-6679	738	27	complicate	complicate	VERB
taxlaw-6679	738	28	the	the	DET
taxlaw-6679	738	29	state	state	NOUN
taxlaw-6679	738	30	lawmaking	lawmaking	NOUN
taxlaw-6679	738	31	process	process	NOUN
taxlaw-6679	738	32	.	.	PUNCT
taxlaw-6679	739	1	193	193	NUM
taxlaw-6679	739	2	when	when	SCONJ
taxlaw-6679	739	3	federal	federal	ADJ
taxlaw-6679	739	4	tax	tax	NOUN
taxlaw-6679	739	5	law	law	NOUN
taxlaw-6679	739	6	changes	change	NOUN
taxlaw-6679	739	7	,	,	PUNCT
taxlaw-6679	739	8	states	state	NOUN
taxlaw-6679	739	9	that	that	PRON
taxlaw-6679	739	10	disagree	disagree	VERB
taxlaw-6679	739	11	with	with	ADP
taxlaw-6679	739	12	either	either	CCONJ
taxlaw-6679	739	13	the	the	DET
taxlaw-6679	739	14	policy	policy	NOUN
taxlaw-6679	739	15	choices	choice	NOUN
taxlaw-6679	739	16	or	or	CCONJ
taxlaw-6679	739	17	revenue	revenue	NOUN
taxlaw-6679	739	18	effects	effect	NOUN
taxlaw-6679	739	19	thereof	thereof	ADV
taxlaw-6679	739	20	are	be	AUX
taxlaw-6679	739	21	forced	force	VERB
taxlaw-6679	739	22	to	to	PART
taxlaw-6679	739	23	decouple	decouple	VERB
taxlaw-6679	739	24	from	from	ADP
taxlaw-6679	739	25	those	those	DET
taxlaw-6679	739	26	changes	change	NOUN
taxlaw-6679	739	27	.	.	PUNCT
taxlaw-6679	740	1	while	while	SCONJ
taxlaw-6679	740	2	this	this	PRON
taxlaw-6679	740	3	can	can	AUX
taxlaw-6679	740	4	sometimes	sometimes	ADV
taxlaw-6679	740	5	be	be	AUX
taxlaw-6679	740	6	easily	easily	ADV
taxlaw-6679	740	7	accomplished	accomplish	VERB
taxlaw-6679	740	8	in	in	ADP
taxlaw-6679	740	9	the	the	DET
taxlaw-6679	740	10	case	case	NOUN
taxlaw-6679	740	11	of	of	ADP
taxlaw-6679	740	12	individual	individual	ADJ
taxlaw-6679	740	13	,	,	PUNCT
taxlaw-6679	740	14	discrete	discrete	ADJ
taxlaw-6679	740	15	changes	change	NOUN
taxlaw-6679	740	16	,	,	PUNCT
taxlaw-6679	740	17	this	this	DET
taxlaw-6679	740	18	study	study	NOUN
taxlaw-6679	740	19	shows	show	VERB
taxlaw-6679	740	20	that	that	SCONJ
taxlaw-6679	740	21	large	large	ADJ
taxlaw-6679	740	22	,	,	PUNCT
taxlaw-6679	740	23	complex	complex	ADJ
taxlaw-6679	740	24	reforms	reform	NOUN
taxlaw-6679	740	25	can	can	AUX
taxlaw-6679	740	26	be	be	AUX
taxlaw-6679	740	27	difficult	difficult	ADJ
taxlaw-6679	740	28	to	to	PART
taxlaw-6679	740	29	respond	respond	VERB
taxlaw-6679	740	30	to	to	ADP
taxlaw-6679	740	31	for	for	ADP
taxlaw-6679	740	32	tightly	tightly	ADV
taxlaw-6679	740	33	conforming	conform	VERB
taxlaw-6679	740	34	states	state	NOUN
taxlaw-6679	740	35	.	.	PUNCT
taxlaw-6679	741	1	with	with	ADP
taxlaw-6679	741	2	respect	respect	NOUN
taxlaw-6679	741	3	to	to	ADP
taxlaw-6679	741	4	the	the	DET
taxlaw-6679	741	5	tcja	tcja	NOUN
taxlaw-6679	741	6	,	,	PUNCT
taxlaw-6679	741	7	states	state	VERB
taxlaw-6679	741	8	that	that	PRON
taxlaw-6679	741	9	conformed	conform	VERB
taxlaw-6679	741	10	to	to	ADP
taxlaw-6679	741	11	federal	federal	ADJ
taxlaw-6679	741	12	taxable	taxable	ADJ
taxlaw-6679	741	13	income	income	NOUN
taxlaw-6679	741	14	had	have	VERB
taxlaw-6679	741	15	to	to	PART
taxlaw-6679	741	16	interpret	interpret	VERB
taxlaw-6679	741	17	and	and	CCONJ
taxlaw-6679	741	18	respond	respond	VERB
taxlaw-6679	741	19	to	to	ADP
taxlaw-6679	741	20	the	the	DET
taxlaw-6679	741	21	combined	combine	VERB
taxlaw-6679	741	22	effects	effect	NOUN
taxlaw-6679	741	23	of	of	ADP
taxlaw-6679	741	24	the	the	DET
taxlaw-6679	741	25	elimination	elimination	NOUN
taxlaw-6679	741	26	of	of	ADP
taxlaw-6679	741	27	personal	personal	ADJ
taxlaw-6679	741	28	exemptions	exemption	NOUN
taxlaw-6679	741	29	,	,	PUNCT
taxlaw-6679	741	30	the	the	DET
taxlaw-6679	741	31	doubling	doubling	NOUN
taxlaw-6679	741	32	of	of	ADP
taxlaw-6679	741	33	the	the	DET
taxlaw-6679	741	34	standard	standard	ADJ
taxlaw-6679	741	35	deduction	deduction	NOUN
taxlaw-6679	741	36	,	,	PUNCT
taxlaw-6679	741	37	the	the	DET
taxlaw-6679	741	38	limitation	limitation	NOUN
taxlaw-6679	741	39	of	of	ADP
taxlaw-6679	741	40	itemized	itemize	VERB
taxlaw-6679	741	41	deductions	deduction	NOUN
taxlaw-6679	741	42	,	,	PUNCT
taxlaw-6679	741	43	and	and	CCONJ
taxlaw-6679	741	44	a	a	DET
taxlaw-6679	741	45	new	new	ADJ
taxlaw-6679	741	46	deduction	deduction	NOUN
taxlaw-6679	741	47	for	for	ADP
taxlaw-6679	741	48	specific	specific	ADJ
taxlaw-6679	741	49	types	type	NOUN
taxlaw-6679	741	50	of	of	ADP
taxlaw-6679	741	51	business	business	NOUN
taxlaw-6679	741	52	income	income	NOUN
taxlaw-6679	741	53	.	.	PUNCT
taxlaw-6679	742	1	it	it	PRON
taxlaw-6679	742	2	would	would	AUX
taxlaw-6679	742	3	be	be	AUX
taxlaw-6679	742	4	difficult	difficult	ADJ
taxlaw-6679	742	5	(	(	PUNCT
taxlaw-6679	742	6	and	and	CCONJ
taxlaw-6679	742	7	inaccurate	inaccurate	ADJ
taxlaw-6679	742	8	)	)	PUNCT
taxlaw-6679	742	9	for	for	SCONJ
taxlaw-6679	742	10	a	a	DET
taxlaw-6679	742	11	state	state	NOUN
taxlaw-6679	742	12	to	to	PART
taxlaw-6679	742	13	simply	simply	ADV
taxlaw-6679	742	14	look	look	VERB
taxlaw-6679	742	15	at	at	ADP
taxlaw-6679	742	16	each	each	PRON
taxlaw-6679	742	17	of	of	ADP
taxlaw-6679	742	18	these	these	DET
taxlaw-6679	742	19	items	item	NOUN
taxlaw-6679	742	20	individually	individually	ADV
taxlaw-6679	742	21	,	,	PUNCT
taxlaw-6679	742	22	rather	rather	ADV
taxlaw-6679	742	23	than	than	ADP
taxlaw-6679	742	24	as	as	ADP
taxlaw-6679	742	25	a	a	DET
taxlaw-6679	742	26	combined	combined	ADJ
taxlaw-6679	742	27	whole	whole	NOUN
taxlaw-6679	742	28	.	.	PUNCT
taxlaw-6679	743	1	for	for	ADP
taxlaw-6679	743	2	example	example	NOUN
taxlaw-6679	743	3	,	,	PUNCT
taxlaw-6679	743	4	if	if	SCONJ
taxlaw-6679	743	5	a	a	DET
taxlaw-6679	743	6	state	state	NOUN
taxlaw-6679	743	7	disagreed	disagree	VERB
taxlaw-6679	743	8	with	with	ADP
taxlaw-6679	743	9	the	the	DET
taxlaw-6679	743	10	elimination	elimination	NOUN
taxlaw-6679	743	11	of	of	ADP
taxlaw-6679	743	12	the	the	DET
taxlaw-6679	743	13	personal	personal	ADJ
taxlaw-6679	743	14	exemption	exemption	NOUN
taxlaw-6679	743	15	,	,	PUNCT
taxlaw-6679	743	16	simply	simply	ADV
taxlaw-6679	743	17	adding	add	VERB
taxlaw-6679	743	18	it	it	PRON
taxlaw-6679	743	19	back	back	ADV
taxlaw-6679	743	20	for	for	ADP
taxlaw-6679	743	21	state	state	NOUN
taxlaw-6679	743	22	tax	tax	NOUN
taxlaw-6679	743	23	purposes	purpose	NOUN
taxlaw-6679	743	24	would	would	AUX
taxlaw-6679	743	25	not	not	PART
taxlaw-6679	743	26	necessarily	necessarily	ADV
taxlaw-6679	743	27	be	be	AUX
taxlaw-6679	743	28	a	a	DET
taxlaw-6679	743	29	viable	viable	ADJ
taxlaw-6679	743	30	solution	solution	NOUN
taxlaw-6679	743	31	.	.	PUNCT
taxlaw-6679	744	1	after	after	ADV
taxlaw-6679	744	2	all	all	ADV
taxlaw-6679	744	3	,	,	PUNCT
taxlaw-6679	744	4	doing	do	VERB
taxlaw-6679	744	5	so	so	ADV
taxlaw-6679	744	6	would	would	AUX
taxlaw-6679	744	7	lower	lower	VERB
taxlaw-6679	744	8	state	state	VERB
taxlaw-6679	744	9	taxable	taxable	ADJ
taxlaw-6679	744	10	income	income	NOUN
taxlaw-6679	744	11	,	,	PUNCT
taxlaw-6679	744	12	and	and	CCONJ
taxlaw-6679	744	13	the	the	DET
taxlaw-6679	744	14	192	192	NUM
taxlaw-6679	744	15	as	as	ADP
taxlaw-6679	744	16	the	the	DET
taxlaw-6679	744	17	institute	institute	NOUN
taxlaw-6679	744	18	on	on	ADP
taxlaw-6679	744	19	taxation	taxation	PROPN
taxlaw-6679	744	20	&	&	CCONJ
taxlaw-6679	744	21	economic	economic	ADJ
taxlaw-6679	744	22	policy	policy	NOUN
taxlaw-6679	744	23	noted	note	VERB
taxlaw-6679	744	24	,	,	PUNCT
taxlaw-6679	744	25	while	while	SCONJ
taxlaw-6679	744	26	automatic	automatic	ADJ
taxlaw-6679	744	27	conformity	conformity	NOUN
taxlaw-6679	744	28	helped	helped	AUX
taxlaw-6679	744	29	raise	raise	VERB
taxlaw-6679	744	30	additional	additional	ADJ
taxlaw-6679	744	31	revenue	revenue	NOUN
taxlaw-6679	744	32	for	for	ADP
taxlaw-6679	744	33	state	state	NOUN
taxlaw-6679	744	34	needs	need	NOUN
taxlaw-6679	744	35	,	,	PUNCT
taxlaw-6679	744	36	“	"	PUNCT
taxlaw-6679	744	37	this	this	PRON
taxlaw-6679	744	38	is	be	AUX
taxlaw-6679	744	39	not	not	PART
taxlaw-6679	744	40	an	an	DET
taxlaw-6679	744	41	improvement	improvement	NOUN
taxlaw-6679	744	42	in	in	ADP
taxlaw-6679	744	43	tax	tax	NOUN
taxlaw-6679	744	44	fairness	fairness	NOUN
taxlaw-6679	744	45	as	as	SCONJ
taxlaw-6679	744	46	much	much	ADJ
taxlaw-6679	744	47	of	of	ADP
taxlaw-6679	744	48	that	that	DET
taxlaw-6679	744	49	revenue	revenue	NOUN
taxlaw-6679	744	50	will	will	AUX
taxlaw-6679	744	51	come	come	VERB
taxlaw-6679	744	52	from	from	ADP
taxlaw-6679	744	53	middle	middle	ADJ
taxlaw-6679	744	54	-	-	PUNCT
taxlaw-6679	744	55	income	income	NOUN
taxlaw-6679	744	56	families	family	NOUN
taxlaw-6679	744	57	,	,	PUNCT
taxlaw-6679	744	58	and	and	CCONJ
taxlaw-6679	744	59	many	many	ADJ
taxlaw-6679	744	60	of	of	ADP
taxlaw-6679	744	61	the	the	DET
taxlaw-6679	744	62	wealthiest	wealthy	ADJ
taxlaw-6679	744	63	residents	resident	NOUN
taxlaw-6679	744	64	will	will	AUX
taxlaw-6679	744	65	see	see	VERB
taxlaw-6679	744	66	unnecessary	unnecessary	ADJ
taxlaw-6679	744	67	state	state	NOUN
taxlaw-6679	744	68	tax	tax	NOUN
taxlaw-6679	744	69	cuts	cut	NOUN
taxlaw-6679	744	70	on	on	ADP
taxlaw-6679	744	71	top	top	NOUN
taxlaw-6679	744	72	of	of	ADP
taxlaw-6679	744	73	their	their	PRON
taxlaw-6679	744	74	federal	federal	ADJ
taxlaw-6679	744	75	tax	tax	NOUN
taxlaw-6679	744	76	cuts	cut	NOUN
taxlaw-6679	744	77	.	.	PUNCT
taxlaw-6679	744	78	”	"	PUNCT
taxlaw-6679	745	1	dylan	dylan	PROPN
taxlaw-6679	745	2	grundman	grundman	PROPN
taxlaw-6679	745	3	,	,	PUNCT
taxlaw-6679	745	4	an	an	DET
taxlaw-6679	745	5	update	update	NOUN
taxlaw-6679	745	6	on	on	ADP
taxlaw-6679	745	7	state	state	NOUN
taxlaw-6679	745	8	responses	response	NOUN
taxlaw-6679	745	9	to	to	ADP
taxlaw-6679	745	10	the	the	DET
taxlaw-6679	745	11	federal	federal	ADJ
taxlaw-6679	745	12	tax	tax	NOUN
taxlaw-6679	745	13	bill	bill	NOUN
taxlaw-6679	745	14	,	,	PUNCT
taxlaw-6679	745	15	inst	inst	NOUN
taxlaw-6679	745	16	.	.	PUNCT
taxlaw-6679	745	17	taxation	taxation	PROPN
taxlaw-6679	745	18	&	&	CCONJ
taxlaw-6679	745	19	econ	econ	PROPN
taxlaw-6679	745	20	.	.	PUNCT
taxlaw-6679	745	21	pol’y	pol’y	NOUN
taxlaw-6679	745	22	,	,	PUNCT
taxlaw-6679	745	23	just	just	ADV
taxlaw-6679	745	24	taxes	taxis	NOUN
taxlaw-6679	745	25	blog	blog	NOUN
taxlaw-6679	745	26	(	(	PUNCT
taxlaw-6679	745	27	july	july	PROPN
taxlaw-6679	745	28	3	3	NUM
taxlaw-6679	745	29	,	,	PUNCT
taxlaw-6679	745	30	2018	2018	NUM
taxlaw-6679	745	31	)	)	PUNCT
taxlaw-6679	745	32	,	,	PUNCT
taxlaw-6679	745	33	https://itep.org/an-update-on-state-responses-to-the-federal-tax-bill/	https://itep.org/an-update-on-state-responses-to-the-federal-tax-bill/	PROPN
taxlaw-6679	745	34	[	[	X
taxlaw-6679	745	35	https://perma.cc/zey3zskg	https://perma.cc/zey3zskg	X
taxlaw-6679	745	36	]	]	PUNCT
taxlaw-6679	745	37	.	.	PUNCT
taxlaw-6679	746	1	193	193	NUM
taxlaw-6679	746	2	minnesota	minnesota	NOUN
taxlaw-6679	746	3	in	in	ADP
taxlaw-6679	746	4	fact	fact	NOUN
taxlaw-6679	746	5	switched	switch	VERB
taxlaw-6679	746	6	to	to	ADP
taxlaw-6679	746	7	tight	tight	ADJ
taxlaw-6679	746	8	conformity	conformity	NOUN
taxlaw-6679	746	9	as	as	ADP
taxlaw-6679	746	10	a	a	DET
taxlaw-6679	746	11	result	result	NOUN
taxlaw-6679	746	12	of	of	ADP
taxlaw-6679	746	13	tra	tra	NOUN
taxlaw-6679	746	14	’	'	PUNCT
taxlaw-6679	746	15	86	86	NUM
taxlaw-6679	746	16	and	and	CCONJ
taxlaw-6679	746	17	then	then	ADV
taxlaw-6679	746	18	switched	switch	VERB
taxlaw-6679	746	19	to	to	ADP
taxlaw-6679	746	20	light	light	ADJ
taxlaw-6679	746	21	conformity	conformity	NOUN
taxlaw-6679	746	22	in	in	ADP
taxlaw-6679	746	23	response	response	NOUN
taxlaw-6679	746	24	to	to	ADP
taxlaw-6679	746	25	tcja	tcja	PROPN
taxlaw-6679	746	26	.	.	PUNCT
taxlaw-6679	746	27	.	.	PUNCT
taxlaw-6679	747	1	pat	pat	PROPN
taxlaw-6679	747	2	dalton	dalton	PROPN
taxlaw-6679	747	3	et	et	PROPN
taxlaw-6679	747	4	al	al	PROPN
taxlaw-6679	747	5	.	.	PROPN
taxlaw-6679	747	6	,	,	PUNCT
taxlaw-6679	747	7	overview	overview	NOUN
taxlaw-6679	747	8	of	of	ADP
taxlaw-6679	747	9	income	income	NOUN
taxlaw-6679	747	10	,	,	PUNCT
taxlaw-6679	747	11	corporate	corporate	ADJ
taxlaw-6679	747	12	franchise	franchise	NOUN
taxlaw-6679	747	13	,	,	PUNCT
taxlaw-6679	747	14	sales	sale	NOUN
taxlaw-6679	747	15	and	and	CCONJ
taxlaw-6679	747	16	other	other	ADJ
taxlaw-6679	747	17	state	state	NOUN
taxlaw-6679	747	18	taxes	taxis	NOUN
taxlaw-6679	747	19	:	:	PUNCT
taxlaw-6679	747	20	background	background	NOUN
taxlaw-6679	747	21	information	information	NOUN
taxlaw-6679	747	22	for	for	ADP
taxlaw-6679	747	23	members	member	NOUN
taxlaw-6679	747	24	of	of	ADP
taxlaw-6679	747	25	the	the	DET
taxlaw-6679	747	26	house	house	PROPN
taxlaw-6679	747	27	committee	committee	PROPN
taxlaw-6679	747	28	on	on	ADP
taxlaw-6679	747	29	taxes	taxis	NOUN
taxlaw-6679	747	30	17	17	NUM
taxlaw-6679	747	31	(	(	PUNCT
taxlaw-6679	747	32	2019	2019	NUM
taxlaw-6679	747	33	)	)	PUNCT
taxlaw-6679	747	34	,	,	PUNCT
taxlaw-6679	747	35	https://www.house.leg.state.mn.us/comm/docs/057b0e45-0cc3-4377-b7fc-b01392c18f8c.pdf	https://www.house.leg.state.mn.us/comm/docs/057b0e45-0cc3-4377-b7fc-b01392c18f8c.pdf	PROPN
taxlaw-6679	747	36	;	;	PUNCT
taxlaw-6679	747	37	h.f	h.f	PROPN
taxlaw-6679	747	38	.	.	PROPN
taxlaw-6679	747	39	5	5	NUM
taxlaw-6679	747	40	,	,	PUNCT
taxlaw-6679	747	41	91st	91st	ADJ
taxlaw-6679	747	42	leg	leg	NOUN
taxlaw-6679	747	43	.	.	PUNCT
taxlaw-6679	747	44	,	,	PUNCT
taxlaw-6679	747	45	1st	1st	PROPN
taxlaw-6679	747	46	spec	spec	NOUN
taxlaw-6679	747	47	.	.	PUNCT
taxlaw-6679	748	1	sess	sess	PROPN
taxlaw-6679	748	2	.	.	PUNCT
taxlaw-6679	749	1	(	(	PUNCT
taxlaw-6679	749	2	minn	minn	PROPN
taxlaw-6679	749	3	.	.	PROPN
taxlaw-6679	749	4	2019	2019	NUM
taxlaw-6679	749	5	)	)	PUNCT
taxlaw-6679	749	6	.	.	PUNCT
taxlaw-6679	750	1	2019	2019	NUM
taxlaw-6679	750	2	]	]	PUNCT
taxlaw-6679	750	3	state	state	NOUN
taxlaw-6679	750	4	individual	individual	ADJ
taxlaw-6679	750	5	income	income	NOUN
taxlaw-6679	750	6	tax	tax	NOUN
taxlaw-6679	750	7	conformity	conformity	NOUN
taxlaw-6679	750	8	in	in	ADP
taxlaw-6679	750	9	practice	practice	NOUN
taxlaw-6679	750	10	:	:	PUNCT
taxlaw-6679	750	11	evidence	evidence	NOUN
taxlaw-6679	750	12	from	from	ADP
taxlaw-6679	750	13	the	the	DET
taxlaw-6679	750	14	tax	tax	NOUN
taxlaw-6679	750	15	cuts	cut	NOUN
taxlaw-6679	750	16	&	&	CCONJ
taxlaw-6679	750	17	jobs	job	NOUN
taxlaw-6679	750	18	act	act	VERB
taxlaw-6679	750	19	93	93	NUM
taxlaw-6679	750	20	standard	standard	ADJ
taxlaw-6679	750	21	deduction	deduction	NOUN
taxlaw-6679	750	22	had	have	AUX
taxlaw-6679	750	23	just	just	ADV
taxlaw-6679	750	24	doubled	double	VERB
taxlaw-6679	750	25	,	,	PUNCT
taxlaw-6679	750	26	also	also	ADV
taxlaw-6679	750	27	lowering	lower	VERB
taxlaw-6679	750	28	state	state	NOUN
taxlaw-6679	750	29	taxable	taxable	ADJ
taxlaw-6679	750	30	income	income	NOUN
taxlaw-6679	750	31	.	.	PUNCT
taxlaw-6679	751	1	if	if	SCONJ
taxlaw-6679	751	2	a	a	DET
taxlaw-6679	751	3	state	state	NOUN
taxlaw-6679	751	4	wanted	want	VERB
taxlaw-6679	751	5	to	to	PART
taxlaw-6679	751	6	retain	retain	VERB
taxlaw-6679	751	7	the	the	DET
taxlaw-6679	751	8	personal	personal	ADJ
taxlaw-6679	751	9	exemption	exemption	NOUN
taxlaw-6679	751	10	but	but	CCONJ
taxlaw-6679	751	11	keep	keep	VERB
taxlaw-6679	751	12	revenue	revenue	NOUN
taxlaw-6679	751	13	neutral	neutral	ADJ
taxlaw-6679	751	14	,	,	PUNCT
taxlaw-6679	751	15	it	it	PRON
taxlaw-6679	751	16	might	might	AUX
taxlaw-6679	751	17	consider	consider	VERB
taxlaw-6679	751	18	reducing	reduce	VERB
taxlaw-6679	751	19	the	the	DET
taxlaw-6679	751	20	standard	standard	ADJ
taxlaw-6679	751	21	deduction	deduction	NOUN
taxlaw-6679	751	22	amount	amount	NOUN
taxlaw-6679	751	23	–	–	PUNCT
taxlaw-6679	751	24	but	but	CCONJ
taxlaw-6679	751	25	it	it	PRON
taxlaw-6679	751	26	would	would	AUX
taxlaw-6679	751	27	have	have	VERB
taxlaw-6679	751	28	to	to	PART
taxlaw-6679	751	29	determine	determine	VERB
taxlaw-6679	751	30	by	by	ADP
taxlaw-6679	751	31	how	how	SCONJ
taxlaw-6679	751	32	much	much	ADJ
taxlaw-6679	751	33	and	and	CCONJ
taxlaw-6679	751	34	whether	whether	SCONJ
taxlaw-6679	751	35	any	any	DET
taxlaw-6679	751	36	other	other	ADJ
taxlaw-6679	751	37	changes	change	NOUN
taxlaw-6679	751	38	were	be	AUX
taxlaw-6679	751	39	warranted	warrant	VERB
taxlaw-6679	751	40	.	.	PUNCT
taxlaw-6679	752	1	once	once	ADV
taxlaw-6679	752	2	a	a	DET
taxlaw-6679	752	3	state	state	NOUN
taxlaw-6679	752	4	starts	start	VERB
taxlaw-6679	752	5	adjusting	adjust	VERB
taxlaw-6679	752	6	multiple	multiple	ADJ
taxlaw-6679	752	7	aspects	aspect	NOUN
taxlaw-6679	752	8	of	of	ADP
taxlaw-6679	752	9	the	the	DET
taxlaw-6679	752	10	tcja	tcja	NOUN
taxlaw-6679	752	11	,	,	PUNCT
taxlaw-6679	752	12	it	it	PRON
taxlaw-6679	752	13	is	be	AUX
taxlaw-6679	752	14	questionable	questionable	ADJ
taxlaw-6679	752	15	whether	whether	SCONJ
taxlaw-6679	752	16	tight	tight	ADJ
taxlaw-6679	752	17	conformity	conformity	NOUN
taxlaw-6679	752	18	delivers	deliver	VERB
taxlaw-6679	752	19	much	much	ADJ
taxlaw-6679	752	20	of	of	ADP
taxlaw-6679	752	21	a	a	DET
taxlaw-6679	752	22	simplicity	simplicity	NOUN
taxlaw-6679	752	23	benefit	benefit	NOUN
taxlaw-6679	752	24	.	.	PUNCT
taxlaw-6679	753	1	another	another	DET
taxlaw-6679	753	2	consequence	consequence	NOUN
taxlaw-6679	753	3	of	of	ADP
taxlaw-6679	753	4	conformity	conformity	NOUN
taxlaw-6679	753	5	illustrated	illustrate	VERB
taxlaw-6679	753	6	by	by	ADP
taxlaw-6679	753	7	this	this	DET
taxlaw-6679	753	8	study	study	NOUN
taxlaw-6679	753	9	is	be	AUX
taxlaw-6679	753	10	that	that	SCONJ
taxlaw-6679	753	11	it	it	PRON
taxlaw-6679	753	12	not	not	PART
taxlaw-6679	753	13	only	only	ADV
taxlaw-6679	753	14	forces	force	VERB
taxlaw-6679	753	15	a	a	DET
taxlaw-6679	753	16	state	state	NOUN
taxlaw-6679	753	17	to	to	PART
taxlaw-6679	753	18	respond	respond	VERB
taxlaw-6679	753	19	to	to	ADP
taxlaw-6679	753	20	exogenous	exogenous	ADJ
taxlaw-6679	753	21	revenue	revenue	NOUN
taxlaw-6679	753	22	and	and	CCONJ
taxlaw-6679	753	23	tax	tax	NOUN
taxlaw-6679	753	24	policy	policy	NOUN
taxlaw-6679	753	25	shocks	shock	NOUN
taxlaw-6679	753	26	caused	cause	VERB
taxlaw-6679	753	27	by	by	ADP
taxlaw-6679	753	28	federal	federal	ADJ
taxlaw-6679	753	29	changes	change	NOUN
taxlaw-6679	753	30	,	,	PUNCT
taxlaw-6679	753	31	but	but	CCONJ
taxlaw-6679	753	32	it	it	PRON
taxlaw-6679	753	33	requires	require	VERB
taxlaw-6679	753	34	them	they	PRON
taxlaw-6679	753	35	to	to	PART
taxlaw-6679	753	36	do	do	VERB
taxlaw-6679	753	37	so	so	ADV
taxlaw-6679	753	38	under	under	ADP
taxlaw-6679	753	39	tremendous	tremendous	ADJ
taxlaw-6679	753	40	time	time	NOUN
taxlaw-6679	753	41	pressure	pressure	NOUN
taxlaw-6679	753	42	.	.	PUNCT
taxlaw-6679	754	1	the	the	DET
taxlaw-6679	754	2	tcja	tcja	NOUN
taxlaw-6679	754	3	was	be	AUX
taxlaw-6679	754	4	signed	sign	VERB
taxlaw-6679	754	5	into	into	ADP
taxlaw-6679	754	6	law	law	NOUN
taxlaw-6679	754	7	in	in	ADP
taxlaw-6679	754	8	late	late	ADJ
taxlaw-6679	754	9	december	december	PROPN
taxlaw-6679	754	10	2017	2017	NUM
taxlaw-6679	754	11	,	,	PUNCT
taxlaw-6679	754	12	effective	effective	ADJ
taxlaw-6679	754	13	for	for	ADP
taxlaw-6679	754	14	2018	2018	NUM
taxlaw-6679	754	15	.	.	PUNCT
taxlaw-6679	755	1	for	for	ADP
taxlaw-6679	755	2	states	state	NOUN
taxlaw-6679	755	3	,	,	PUNCT
taxlaw-6679	755	4	this	this	PRON
taxlaw-6679	755	5	meant	mean	VERB
taxlaw-6679	755	6	they	they	PRON
taxlaw-6679	755	7	had	have	VERB
taxlaw-6679	755	8	less	less	ADJ
taxlaw-6679	755	9	than	than	ADP
taxlaw-6679	755	10	one	one	NUM
taxlaw-6679	755	11	year	year	NOUN
taxlaw-6679	755	12	to	to	ADP
taxlaw-6679	755	13	(	(	PUNCT
taxlaw-6679	755	14	1	1	X
taxlaw-6679	755	15	)	)	PUNCT
taxlaw-6679	755	16	evaluate	evaluate	VERB
taxlaw-6679	755	17	the	the	DET
taxlaw-6679	755	18	impact	impact	NOUN
taxlaw-6679	755	19	of	of	ADP
taxlaw-6679	755	20	the	the	DET
taxlaw-6679	755	21	federal	federal	ADJ
taxlaw-6679	755	22	changes	change	NOUN
taxlaw-6679	755	23	on	on	ADP
taxlaw-6679	755	24	their	their	PRON
taxlaw-6679	755	25	state	state	NOUN
taxlaw-6679	755	26	tax	tax	NOUN
taxlaw-6679	755	27	system	system	NOUN
taxlaw-6679	755	28	;	;	PUNCT
taxlaw-6679	755	29	(	(	PUNCT
taxlaw-6679	755	30	2	2	X
taxlaw-6679	755	31	)	)	PUNCT
taxlaw-6679	755	32	develop	develop	VERB
taxlaw-6679	755	33	and	and	CCONJ
taxlaw-6679	755	34	pass	pass	VERB
taxlaw-6679	755	35	any	any	DET
taxlaw-6679	755	36	necessary	necessary	ADJ
taxlaw-6679	755	37	legislative	legislative	ADJ
taxlaw-6679	755	38	changes	change	NOUN
taxlaw-6679	755	39	in	in	ADP
taxlaw-6679	755	40	response	response	NOUN
taxlaw-6679	755	41	thereto	thereto	VERB
taxlaw-6679	755	42	,	,	PUNCT
taxlaw-6679	755	43	and	and	CCONJ
taxlaw-6679	755	44	(	(	PUNCT
taxlaw-6679	755	45	3	3	X
taxlaw-6679	755	46	)	)	PUNCT
taxlaw-6679	755	47	update	update	NOUN
taxlaw-6679	755	48	all	all	DET
taxlaw-6679	755	49	necessary	necessary	ADJ
taxlaw-6679	755	50	tax	tax	NOUN
taxlaw-6679	755	51	forms	form	NOUN
taxlaw-6679	755	52	,	,	PUNCT
taxlaw-6679	755	53	instructions	instruction	NOUN
taxlaw-6679	755	54	,	,	PUNCT
taxlaw-6679	755	55	and	and	CCONJ
taxlaw-6679	755	56	software	software	NOUN
taxlaw-6679	755	57	.	.	PUNCT
taxlaw-6679	756	1	given	give	VERB
taxlaw-6679	756	2	that	that	SCONJ
taxlaw-6679	756	3	state	state	NOUN
taxlaw-6679	756	4	legislatures	legislature	NOUN
taxlaw-6679	756	5	are	be	AUX
taxlaw-6679	756	6	typically	typically	ADV
taxlaw-6679	756	7	only	only	ADV
taxlaw-6679	756	8	in	in	ADP
taxlaw-6679	756	9	session	session	NOUN
taxlaw-6679	756	10	for	for	ADP
taxlaw-6679	756	11	approximately	approximately	ADV
taxlaw-6679	756	12	the	the	DET
taxlaw-6679	756	13	first	first	ADJ
taxlaw-6679	756	14	half	half	NOUN
taxlaw-6679	756	15	of	of	ADP
taxlaw-6679	756	16	the	the	DET
taxlaw-6679	756	17	calendar	calendar	NOUN
taxlaw-6679	756	18	year	year	NOUN
taxlaw-6679	756	19	,	,	PUNCT
taxlaw-6679	756	20	and	and	CCONJ
taxlaw-6679	756	21	in	in	ADP
taxlaw-6679	756	22	some	some	DET
taxlaw-6679	756	23	states	state	NOUN
taxlaw-6679	756	24	only	only	ADV
taxlaw-6679	756	25	every	every	PRON
taxlaw-6679	756	26	-	-	PUNCT
taxlaw-6679	756	27	other	other	ADJ
taxlaw-6679	756	28	year	year	NOUN
taxlaw-6679	756	29	,	,	PUNCT
taxlaw-6679	756	30	it	it	PRON
taxlaw-6679	756	31	is	be	AUX
taxlaw-6679	756	32	not	not	PART
taxlaw-6679	756	33	surprising	surprising	ADJ
taxlaw-6679	756	34	that	that	SCONJ
taxlaw-6679	756	35	the	the	DET
taxlaw-6679	756	36	study	study	NOUN
taxlaw-6679	756	37	found	find	VERB
taxlaw-6679	756	38	in	in	ADP
taxlaw-6679	756	39	most	most	ADJ
taxlaw-6679	756	40	states	state	NOUN
taxlaw-6679	756	41	less	less	ADJ
taxlaw-6679	756	42	analysis	analysis	NOUN
taxlaw-6679	756	43	and	and	CCONJ
taxlaw-6679	756	44	information	information	NOUN
taxlaw-6679	756	45	in	in	ADP
taxlaw-6679	756	46	the	the	DET
taxlaw-6679	756	47	legislative	legislative	ADJ
taxlaw-6679	756	48	record	record	NOUN
taxlaw-6679	756	49	than	than	SCONJ
taxlaw-6679	756	50	would	would	AUX
taxlaw-6679	756	51	be	be	AUX
taxlaw-6679	756	52	considered	consider	VERB
taxlaw-6679	756	53	ideal	ideal	ADJ
taxlaw-6679	756	54	.	.	PUNCT
taxlaw-6679	757	1	indeed	indeed	ADV
taxlaw-6679	757	2	,	,	PUNCT
taxlaw-6679	757	3	one	one	PRON
taxlaw-6679	757	4	would	would	AUX
taxlaw-6679	757	5	expect	expect	VERB
taxlaw-6679	757	6	that	that	SCONJ
taxlaw-6679	757	7	this	this	DET
taxlaw-6679	757	8	time	time	NOUN
taxlaw-6679	757	9	pressure	pressure	NOUN
taxlaw-6679	757	10	would	would	AUX
taxlaw-6679	757	11	create	create	VERB
taxlaw-6679	757	12	an	an	DET
taxlaw-6679	757	13	incentive	incentive	NOUN
taxlaw-6679	757	14	to	to	PART
taxlaw-6679	757	15	simply	simply	ADV
taxlaw-6679	757	16	conform	conform	VERB
taxlaw-6679	757	17	to	to	ADP
taxlaw-6679	757	18	federal	federal	ADJ
taxlaw-6679	757	19	changes	change	NOUN
taxlaw-6679	757	20	,	,	PUNCT
taxlaw-6679	757	21	and	and	CCONJ
taxlaw-6679	757	22	it	it	PRON
taxlaw-6679	757	23	is	be	AUX
taxlaw-6679	757	24	impressive	impressive	ADJ
taxlaw-6679	757	25	that	that	SCONJ
taxlaw-6679	757	26	these	these	DET
taxlaw-6679	757	27	four	four	NUM
taxlaw-6679	757	28	states	state	NOUN
taxlaw-6679	757	29	resisted	resist	VERB
taxlaw-6679	757	30	this	this	DET
taxlaw-6679	757	31	easy	easy	ADJ
taxlaw-6679	757	32	path	path	NOUN
taxlaw-6679	757	33	.	.	PUNCT
taxlaw-6679	758	1	in	in	ADP
taxlaw-6679	758	2	the	the	DET
taxlaw-6679	758	3	case	case	NOUN
taxlaw-6679	758	4	of	of	ADP
taxlaw-6679	758	5	the	the	DET
taxlaw-6679	758	6	tcja	tcja	NOUN
taxlaw-6679	758	7	,	,	PUNCT
taxlaw-6679	758	8	what	what	PRON
taxlaw-6679	758	9	makes	make	VERB
taxlaw-6679	758	10	the	the	DET
taxlaw-6679	758	11	entire	entire	ADJ
taxlaw-6679	758	12	conformity	conformity	NOUN
taxlaw-6679	758	13	process	process	NOUN
taxlaw-6679	758	14	even	even	ADV
taxlaw-6679	758	15	worse	bad	ADJ
taxlaw-6679	758	16	is	be	AUX
taxlaw-6679	758	17	that	that	SCONJ
taxlaw-6679	758	18	all	all	DET
taxlaw-6679	758	19	the	the	DET
taxlaw-6679	758	20	work	work	NOUN
taxlaw-6679	758	21	states	state	NOUN
taxlaw-6679	758	22	put	put	VERB
taxlaw-6679	758	23	into	into	ADP
taxlaw-6679	758	24	their	their	PRON
taxlaw-6679	758	25	response	response	NOUN
taxlaw-6679	758	26	is	be	AUX
taxlaw-6679	758	27	potentially	potentially	ADV
taxlaw-6679	758	28	temporary	temporary	ADJ
taxlaw-6679	758	29	given	give	VERB
taxlaw-6679	758	30	that	that	SCONJ
taxlaw-6679	758	31	the	the	DET
taxlaw-6679	758	32	individual	individual	ADJ
taxlaw-6679	758	33	income	income	NOUN
taxlaw-6679	758	34	tax	tax	NOUN
taxlaw-6679	758	35	provisions	provision	NOUN
taxlaw-6679	758	36	are	be	AUX
taxlaw-6679	758	37	scheduled	schedule	VERB
taxlaw-6679	758	38	to	to	PART
taxlaw-6679	758	39	sunset	sunset	VERB
taxlaw-6679	758	40	in	in	ADP
taxlaw-6679	758	41	2026.194	2026.194	NUM
taxlaw-6679	758	42	the	the	DET
taxlaw-6679	758	43	third	third	ADJ
taxlaw-6679	758	44	key	key	ADJ
taxlaw-6679	758	45	observation	observation	NOUN
taxlaw-6679	758	46	from	from	ADP
taxlaw-6679	758	47	this	this	DET
taxlaw-6679	758	48	study	study	NOUN
taxlaw-6679	758	49	is	be	AUX
taxlaw-6679	758	50	that	that	SCONJ
taxlaw-6679	758	51	examining	examine	VERB
taxlaw-6679	758	52	revenue	revenue	NOUN
taxlaw-6679	758	53	neutrality	neutrality	NOUN
taxlaw-6679	758	54	does	do	AUX
taxlaw-6679	758	55	not	not	PART
taxlaw-6679	758	56	provide	provide	VERB
taxlaw-6679	758	57	the	the	DET
taxlaw-6679	758	58	full	full	ADJ
taxlaw-6679	758	59	picture	picture	NOUN
taxlaw-6679	758	60	of	of	ADP
taxlaw-6679	758	61	conformity	conformity	NOUN
taxlaw-6679	758	62	’s	’s	PART
taxlaw-6679	758	63	impact	impact	NOUN
taxlaw-6679	758	64	on	on	ADP
taxlaw-6679	758	65	state	state	NOUN
taxlaw-6679	758	66	taxes	taxis	NOUN
taxlaw-6679	758	67	.	.	PUNCT
taxlaw-6679	759	1	previous	previous	ADJ
taxlaw-6679	759	2	studies	study	NOUN
taxlaw-6679	759	3	examining	examine	VERB
taxlaw-6679	759	4	conformity	conformity	NOUN
taxlaw-6679	759	5	’s	’s	PART
taxlaw-6679	759	6	impact	impact	NOUN
taxlaw-6679	759	7	on	on	ADP
taxlaw-6679	759	8	states	state	NOUN
taxlaw-6679	759	9	have	have	AUX
taxlaw-6679	759	10	examined	examine	VERB
taxlaw-6679	759	11	the	the	DET
taxlaw-6679	759	12	extent	extent	NOUN
taxlaw-6679	759	13	to	to	PART
taxlaw-6679	759	14	which	which	PRON
taxlaw-6679	759	15	states	state	NOUN
taxlaw-6679	759	16	returned	return	VERB
taxlaw-6679	759	17	any	any	DET
taxlaw-6679	759	18	anticipated	anticipate	VERB
taxlaw-6679	759	19	revenue	revenue	NOUN
taxlaw-6679	759	20	windfall	windfall	NOUN
taxlaw-6679	759	21	through	through	ADP
taxlaw-6679	759	22	rate	rate	NOUN
taxlaw-6679	759	23	cuts	cut	NOUN
taxlaw-6679	759	24	and	and	CCONJ
taxlaw-6679	759	25	other	other	ADJ
taxlaw-6679	759	26	state	state	NOUN
taxlaw-6679	759	27	tax	tax	NOUN
taxlaw-6679	759	28	changes	change	NOUN
taxlaw-6679	759	29	.	.	PUNCT
taxlaw-6679	760	1	while	while	SCONJ
taxlaw-6679	760	2	studying	study	VERB
taxlaw-6679	760	3	the	the	DET
taxlaw-6679	760	4	overall	overall	ADJ
taxlaw-6679	760	5	revenue	revenue	NOUN
taxlaw-6679	760	6	impact	impact	NOUN
taxlaw-6679	760	7	of	of	ADP
taxlaw-6679	760	8	conformity	conformity	NOUN
taxlaw-6679	760	9	is	be	AUX
taxlaw-6679	760	10	a	a	DET
taxlaw-6679	760	11	helpful	helpful	ADJ
taxlaw-6679	760	12	big	big	ADJ
taxlaw-6679	760	13	-	-	PUNCT
taxlaw-6679	760	14	picture	picture	NOUN
taxlaw-6679	760	15	measure	measure	NOUN
taxlaw-6679	760	16	,	,	PUNCT
taxlaw-6679	760	17	it	it	PRON
taxlaw-6679	760	18	does	do	AUX
taxlaw-6679	760	19	not	not	PART
taxlaw-6679	760	20	capture	capture	VERB
taxlaw-6679	760	21	the	the	DET
taxlaw-6679	760	22	full	full	ADJ
taxlaw-6679	760	23	tax	tax	NOUN
taxlaw-6679	760	24	policy	policy	NOUN
taxlaw-6679	760	25	impact	impact	NOUN
taxlaw-6679	760	26	of	of	ADP
taxlaw-6679	760	27	conformity	conformity	NOUN
taxlaw-6679	760	28	.	.	PUNCT
taxlaw-6679	761	1	in	in	ADP
taxlaw-6679	761	2	observing	observe	VERB
taxlaw-6679	761	3	state	state	NOUN
taxlaw-6679	761	4	reactions	reaction	NOUN
taxlaw-6679	761	5	to	to	ADP
taxlaw-6679	761	6	the	the	DET
taxlaw-6679	761	7	tcja	tcja	NOUN
taxlaw-6679	761	8	we	we	PRON
taxlaw-6679	761	9	can	can	AUX
taxlaw-6679	761	10	see	see	VERB
taxlaw-6679	761	11	that	that	PRON
taxlaw-6679	761	12	,	,	PUNCT
taxlaw-6679	761	13	while	while	SCONJ
taxlaw-6679	761	14	states	state	NOUN
taxlaw-6679	761	15	might	might	AUX
taxlaw-6679	761	16	keep	keep	VERB
taxlaw-6679	761	17	overall	overall	ADJ
taxlaw-6679	761	18	tax	tax	NOUN
taxlaw-6679	761	19	levels	level	NOUN
taxlaw-6679	761	20	constant	constant	ADJ
taxlaw-6679	761	21	,	,	PUNCT
taxlaw-6679	761	22	doing	do	VERB
taxlaw-6679	761	23	so	so	ADV
taxlaw-6679	761	24	does	do	AUX
taxlaw-6679	761	25	not	not	PART
taxlaw-6679	761	26	mean	mean	VERB
taxlaw-6679	761	27	that	that	SCONJ
taxlaw-6679	761	28	the	the	DET
taxlaw-6679	761	29	distribution	distribution	NOUN
taxlaw-6679	761	30	of	of	ADP
taxlaw-6679	761	31	state	state	NOUN
taxlaw-6679	761	32	tax	tax	NOUN
taxlaw-6679	761	33	burdens	burden	NOUN
taxlaw-6679	761	34	is	be	AUX
taxlaw-6679	761	35	kept	keep	VERB
taxlaw-6679	761	36	constant	constant	ADJ
taxlaw-6679	761	37	.	.	PUNCT
taxlaw-6679	762	1	instead	instead	ADV
taxlaw-6679	762	2	,	,	PUNCT
taxlaw-6679	762	3	even	even	ADV
taxlaw-6679	762	4	revenue	revenue	NOUN
taxlaw-6679	762	5	-	-	PUNCT
taxlaw-6679	762	6	neutral	neutral	ADJ
taxlaw-6679	762	7	federal	federal	ADJ
taxlaw-6679	762	8	changes	change	NOUN
taxlaw-6679	762	9	can	can	AUX
taxlaw-6679	762	10	result	result	VERB
taxlaw-6679	762	11	in	in	ADP
taxlaw-6679	762	12	some	some	DET
taxlaw-6679	762	13	taxpayers	taxpayer	NOUN
taxlaw-6679	762	14	shouldering	shoulder	VERB
taxlaw-6679	762	15	a	a	DET
taxlaw-6679	762	16	greater	great	ADJ
taxlaw-6679	762	17	part	part	NOUN
taxlaw-6679	762	18	of	of	ADP
taxlaw-6679	762	19	the	the	DET
taxlaw-6679	762	20	state	state	NOUN
taxlaw-6679	762	21	tax	tax	NOUN
taxlaw-6679	762	22	burden	burden	NOUN
taxlaw-6679	762	23	,	,	PUNCT
taxlaw-6679	762	24	while	while	SCONJ
taxlaw-6679	762	25	others	other	NOUN
taxlaw-6679	762	26	shoulder	shoulder	VERB
taxlaw-6679	762	27	less	less	ADJ
taxlaw-6679	762	28	.	.	PUNCT
taxlaw-6679	763	1	the	the	DET
taxlaw-6679	763	2	study	study	NOUN
taxlaw-6679	763	3	also	also	ADV
taxlaw-6679	763	4	illustrates	illustrate	VERB
taxlaw-6679	763	5	that	that	SCONJ
taxlaw-6679	763	6	it	it	PRON
taxlaw-6679	763	7	can	can	AUX
taxlaw-6679	763	8	be	be	AUX
taxlaw-6679	763	9	very	very	ADV
taxlaw-6679	763	10	difficult	difficult	ADJ
taxlaw-6679	763	11	for	for	SCONJ
taxlaw-6679	763	12	states	state	NOUN
taxlaw-6679	763	13	to	to	PART
taxlaw-6679	763	14	try	try	VERB
taxlaw-6679	763	15	to	to	PART
taxlaw-6679	763	16	undo	undo	VERB
taxlaw-6679	763	17	those	those	DET
taxlaw-6679	763	18	changes	change	NOUN
taxlaw-6679	763	19	in	in	ADP
taxlaw-6679	763	20	relative	relative	ADJ
taxlaw-6679	763	21	tax	tax	NOUN
taxlaw-6679	763	22	burden	burden	NOUN
taxlaw-6679	763	23	,	,	PUNCT
taxlaw-6679	763	24	and	and	CCONJ
taxlaw-6679	763	25	that	that	SCONJ
taxlaw-6679	763	26	they	they	PRON
taxlaw-6679	763	27	often	often	ADV
taxlaw-6679	763	28	do	do	AUX
taxlaw-6679	763	29	not	not	PART
taxlaw-6679	763	30	have	have	VERB
taxlaw-6679	763	31	the	the	DET
taxlaw-6679	763	32	type	type	NOUN
taxlaw-6679	763	33	of	of	ADP
taxlaw-6679	763	34	modeling	modeling	NOUN
taxlaw-6679	763	35	or	or	CCONJ
taxlaw-6679	763	36	analyses	analysis	NOUN
taxlaw-6679	763	37	that	that	PRON
taxlaw-6679	763	38	should	should	AUX
taxlaw-6679	763	39	be	be	AUX
taxlaw-6679	763	40	available	available	ADJ
taxlaw-6679	763	41	to	to	PART
taxlaw-6679	763	42	guide	guide	VERB
taxlaw-6679	763	43	such	such	ADJ
taxlaw-6679	763	44	actions.195	actions.195	NOUN
taxlaw-6679	763	45	for	for	ADP
taxlaw-6679	763	46	the	the	DET
taxlaw-6679	763	47	dynamic	dynamic	ADJ
taxlaw-6679	763	48	conformity	conformity	NOUN
taxlaw-6679	763	49	states	state	NOUN
taxlaw-6679	763	50	in	in	ADP
taxlaw-6679	763	51	the	the	DET
taxlaw-6679	763	52	study	study	NOUN
taxlaw-6679	763	53	,	,	PUNCT
taxlaw-6679	763	54	the	the	DET
taxlaw-6679	763	55	conclusions	conclusion	NOUN
taxlaw-6679	763	56	to	to	PART
taxlaw-6679	763	57	be	be	AUX
taxlaw-6679	763	58	drawn	draw	VERB
taxlaw-6679	763	59	are	be	AUX
taxlaw-6679	763	60	less	less	ADV
taxlaw-6679	763	61	favorable	favorable	ADJ
taxlaw-6679	763	62	.	.	PUNCT
taxlaw-6679	764	1	these	these	DET
taxlaw-6679	764	2	two	two	NUM
taxlaw-6679	764	3	states	state	NOUN
taxlaw-6679	764	4	remained	remain	VERB
taxlaw-6679	764	5	in	in	ADP
taxlaw-6679	764	6	tight	tight	ADJ
taxlaw-6679	764	7	conformity	conformity	NOUN
taxlaw-6679	764	8	,	,	PUNCT
taxlaw-6679	764	9	and	and	CCONJ
taxlaw-6679	764	10	essentially	essentially	ADV
taxlaw-6679	764	11	ceded	cede	VERB
taxlaw-6679	764	12	state	state	NOUN
taxlaw-6679	764	13	individual	individual	ADJ
taxlaw-6679	764	14	income	income	NOUN
taxlaw-6679	764	15	tax	tax	NOUN
taxlaw-6679	764	16	authority	authority	NOUN
taxlaw-6679	764	17	to	to	ADP
taxlaw-6679	764	18	the	the	DET
taxlaw-6679	764	19	federal	federal	ADJ
taxlaw-6679	764	20	government	government	NOUN
taxlaw-6679	764	21	,	,	PUNCT
taxlaw-6679	764	22	even	even	ADV
taxlaw-6679	764	23	though	though	SCONJ
taxlaw-6679	764	24	it	it	PRON
taxlaw-6679	764	25	(	(	PUNCT
taxlaw-6679	764	26	1	1	X
taxlaw-6679	764	27	)	)	PUNCT
taxlaw-6679	764	28	increased	increase	VERB
taxlaw-6679	764	29	overall	overall	ADJ
taxlaw-6679	764	30	individual	individual	NOUN
taxlaw-6679	764	31	194	194	NUM
taxlaw-6679	764	32	for	for	ADP
taxlaw-6679	764	33	a	a	DET
taxlaw-6679	764	34	discussion	discussion	NOUN
taxlaw-6679	764	35	of	of	ADP
taxlaw-6679	764	36	the	the	DET
taxlaw-6679	764	37	dynamics	dynamic	NOUN
taxlaw-6679	764	38	involved	involve	VERB
taxlaw-6679	764	39	in	in	ADP
taxlaw-6679	764	40	tax	tax	NOUN
taxlaw-6679	764	41	sunsets	sunset	NOUN
taxlaw-6679	764	42	,	,	PUNCT
taxlaw-6679	764	43	see	see	VERB
taxlaw-6679	764	44	rebecca	rebecca	PROPN
taxlaw-6679	764	45	m.	m.	PROPN
taxlaw-6679	764	46	kysar	kysar	PROPN
taxlaw-6679	764	47	,	,	PUNCT
taxlaw-6679	764	48	the	the	DET
taxlaw-6679	764	49	sun	sun	NOUN
taxlaw-6679	764	50	also	also	ADV
taxlaw-6679	764	51	rises	rise	VERB
taxlaw-6679	764	52	:	:	PUNCT
taxlaw-6679	764	53	the	the	DET
taxlaw-6679	764	54	political	political	ADJ
taxlaw-6679	764	55	economy	economy	NOUN
taxlaw-6679	764	56	of	of	ADP
taxlaw-6679	764	57	sunset	sunset	NOUN
taxlaw-6679	764	58	provisions	provision	NOUN
taxlaw-6679	764	59	in	in	ADP
taxlaw-6679	764	60	the	the	DET
taxlaw-6679	764	61	tax	tax	NOUN
taxlaw-6679	764	62	code	code	NOUN
taxlaw-6679	764	63	,	,	PUNCT
taxlaw-6679	764	64	40	40	NUM
taxlaw-6679	764	65	ga	ga	AUX
taxlaw-6679	764	66	.	.	PUNCT
taxlaw-6679	764	67	l.	l.	PROPN
taxlaw-6679	764	68	rev	rev	PROPN
taxlaw-6679	764	69	.	.	PROPN
taxlaw-6679	764	70	335	335	NUM
taxlaw-6679	764	71	(	(	PUNCT
taxlaw-6679	764	72	2006	2006	NUM
taxlaw-6679	764	73	)	)	PUNCT
taxlaw-6679	764	74	.	.	PUNCT
taxlaw-6679	765	1	195	195	NUM
taxlaw-6679	765	2	see	see	VERB
taxlaw-6679	765	3	supra	supra	ADJ
taxlaw-6679	765	4	text	text	NOUN
taxlaw-6679	765	5	accompanying	accompanying	ADJ
taxlaw-6679	765	6	notes	note	VERB
taxlaw-6679	765	7	137	137	NUM
taxlaw-6679	765	8	-	-	SYM
taxlaw-6679	765	9	148	148	NUM
taxlaw-6679	765	10	.	.	PUNCT
taxlaw-6679	766	1	[	[	X
taxlaw-6679	766	2	vol.11:1	vol.11:1	PROPN
taxlaw-6679	766	3	columbia	columbia	PROPN
taxlaw-6679	766	4	journal	journal	PROPN
taxlaw-6679	766	5	of	of	ADP
taxlaw-6679	766	6	tax	tax	NOUN
taxlaw-6679	766	7	law	law	NOUN
taxlaw-6679	766	8	94	94	NUM
taxlaw-6679	766	9	state	state	NOUN
taxlaw-6679	766	10	taxes	taxis	NOUN
taxlaw-6679	766	11	and	and	CCONJ
taxlaw-6679	766	12	(	(	PUNCT
taxlaw-6679	766	13	2	2	X
taxlaw-6679	766	14	)	)	PUNCT
taxlaw-6679	766	15	changed	change	VERB
taxlaw-6679	766	16	the	the	DET
taxlaw-6679	766	17	relative	relative	ADJ
taxlaw-6679	766	18	distribution	distribution	NOUN
taxlaw-6679	766	19	of	of	ADP
taxlaw-6679	766	20	state	state	NOUN
taxlaw-6679	766	21	tax	tax	NOUN
taxlaw-6679	766	22	burdens	burden	NOUN
taxlaw-6679	766	23	.	.	PUNCT
taxlaw-6679	767	1	there	there	PRON
taxlaw-6679	767	2	are	be	VERB
taxlaw-6679	767	3	two	two	NUM
taxlaw-6679	767	4	likely	likely	ADJ
taxlaw-6679	767	5	explanations	explanation	NOUN
taxlaw-6679	767	6	.	.	PUNCT
taxlaw-6679	768	1	the	the	DET
taxlaw-6679	768	2	first	first	ADJ
taxlaw-6679	768	3	possibility	possibility	NOUN
taxlaw-6679	768	4	is	be	AUX
taxlaw-6679	768	5	that	that	SCONJ
taxlaw-6679	768	6	the	the	DET
taxlaw-6679	768	7	revenue	revenue	NOUN
taxlaw-6679	768	8	and	and	CCONJ
taxlaw-6679	768	9	policy	policy	NOUN
taxlaw-6679	768	10	effects	effect	NOUN
taxlaw-6679	768	11	of	of	ADP
taxlaw-6679	768	12	the	the	DET
taxlaw-6679	768	13	tcja	tcja	NOUN
taxlaw-6679	768	14	aligned	align	VERB
taxlaw-6679	768	15	with	with	ADP
taxlaw-6679	768	16	state	state	NOUN
taxlaw-6679	768	17	preferences	preference	NOUN
taxlaw-6679	768	18	.	.	PUNCT
taxlaw-6679	769	1	this	this	DET
taxlaw-6679	769	2	rationale	rationale	NOUN
taxlaw-6679	769	3	seems	seem	VERB
taxlaw-6679	769	4	unlikely	unlikely	ADJ
taxlaw-6679	769	5	for	for	ADP
taxlaw-6679	769	6	a	a	DET
taxlaw-6679	769	7	number	number	NOUN
taxlaw-6679	769	8	of	of	ADP
taxlaw-6679	769	9	reasons	reason	NOUN
taxlaw-6679	769	10	.	.	PUNCT
taxlaw-6679	770	1	the	the	DET
taxlaw-6679	770	2	two	two	NUM
taxlaw-6679	770	3	states	state	NOUN
taxlaw-6679	770	4	had	have	VERB
taxlaw-6679	770	5	very	very	ADV
taxlaw-6679	770	6	different	different	ADJ
taxlaw-6679	770	7	political	political	ADJ
taxlaw-6679	770	8	preferences	preference	NOUN
taxlaw-6679	770	9	(	(	PUNCT
taxlaw-6679	770	10	suggesting	suggest	VERB
taxlaw-6679	770	11	that	that	SCONJ
taxlaw-6679	770	12	it	it	PRON
taxlaw-6679	770	13	would	would	AUX
taxlaw-6679	770	14	be	be	AUX
taxlaw-6679	770	15	odd	odd	ADJ
taxlaw-6679	770	16	that	that	SCONJ
taxlaw-6679	770	17	they	they	PRON
taxlaw-6679	770	18	would	would	AUX
taxlaw-6679	770	19	each	each	PRON
taxlaw-6679	770	20	find	find	VERB
taxlaw-6679	770	21	the	the	DET
taxlaw-6679	770	22	tcja	tcja	NOUN
taxlaw-6679	770	23	’s	’s	PART
taxlaw-6679	770	24	impact	impact	NOUN
taxlaw-6679	770	25	to	to	PART
taxlaw-6679	770	26	be	be	AUX
taxlaw-6679	770	27	perfectly	perfectly	ADV
taxlaw-6679	770	28	aligned	align	VERB
taxlaw-6679	770	29	with	with	ADP
taxlaw-6679	770	30	state	state	NOUN
taxlaw-6679	770	31	political	political	ADJ
taxlaw-6679	770	32	preferences	preference	NOUN
taxlaw-6679	770	33	)	)	PUNCT
taxlaw-6679	770	34	and	and	CCONJ
taxlaw-6679	770	35	the	the	DET
taxlaw-6679	770	36	tcja	tcja	NOUN
taxlaw-6679	770	37	had	have	VERB
taxlaw-6679	770	38	the	the	DET
taxlaw-6679	770	39	effect	effect	NOUN
taxlaw-6679	770	40	of	of	ADP
taxlaw-6679	770	41	raising	raise	VERB
taxlaw-6679	770	42	state	state	NOUN
taxlaw-6679	770	43	taxes	taxis	NOUN
taxlaw-6679	770	44	on	on	ADP
taxlaw-6679	770	45	large	large	ADJ
taxlaw-6679	770	46	families	family	NOUN
taxlaw-6679	770	47	(	(	PUNCT
taxlaw-6679	770	48	an	an	DET
taxlaw-6679	770	49	outcome	outcome	NOUN
taxlaw-6679	770	50	it	it	PRON
taxlaw-6679	770	51	is	be	AUX
taxlaw-6679	770	52	hard	hard	ADJ
taxlaw-6679	770	53	to	to	PART
taxlaw-6679	770	54	imagine	imagine	VERB
taxlaw-6679	770	55	any	any	DET
taxlaw-6679	770	56	state	state	NOUN
taxlaw-6679	770	57	legislator	legislator	NOUN
taxlaw-6679	770	58	endorsing	endorse	VERB
taxlaw-6679	770	59	)	)	PUNCT
taxlaw-6679	770	60	.	.	PUNCT
taxlaw-6679	771	1	the	the	DET
taxlaw-6679	771	2	more	more	ADV
taxlaw-6679	771	3	likely	likely	ADJ
taxlaw-6679	771	4	explanation	explanation	NOUN
taxlaw-6679	771	5	is	be	AUX
taxlaw-6679	771	6	that	that	SCONJ
taxlaw-6679	771	7	these	these	DET
taxlaw-6679	771	8	states	state	NOUN
taxlaw-6679	771	9	desired	desire	VERB
taxlaw-6679	771	10	increased	increase	VERB
taxlaw-6679	771	11	revenue	revenue	NOUN
taxlaw-6679	771	12	,	,	PUNCT
taxlaw-6679	771	13	and	and	CCONJ
taxlaw-6679	771	14	were	be	AUX
taxlaw-6679	771	15	happy	happy	ADJ
taxlaw-6679	771	16	to	to	PART
taxlaw-6679	771	17	receive	receive	VERB
taxlaw-6679	771	18	it	it	PRON
taxlaw-6679	771	19	through	through	ADP
taxlaw-6679	771	20	the	the	DET
taxlaw-6679	771	21	combination	combination	NOUN
taxlaw-6679	771	22	of	of	ADP
taxlaw-6679	771	23	federal	federal	ADJ
taxlaw-6679	771	24	legislative	legislative	ADJ
taxlaw-6679	771	25	action	action	NOUN
taxlaw-6679	771	26	and	and	CCONJ
taxlaw-6679	771	27	state	state	NOUN
taxlaw-6679	771	28	legislative	legislative	ADJ
taxlaw-6679	771	29	inaction	inaction	NOUN
taxlaw-6679	771	30	.	.	PUNCT
taxlaw-6679	772	1	while	while	SCONJ
taxlaw-6679	772	2	this	this	DET
taxlaw-6679	772	3	position	position	NOUN
taxlaw-6679	772	4	is	be	AUX
taxlaw-6679	772	5	certainly	certainly	ADV
taxlaw-6679	772	6	understandable	understandable	ADJ
taxlaw-6679	772	7	,	,	PUNCT
taxlaw-6679	772	8	it	it	PRON
taxlaw-6679	772	9	seems	seem	VERB
taxlaw-6679	772	10	desirable	desirable	ADJ
taxlaw-6679	772	11	only	only	ADV
taxlaw-6679	772	12	if	if	SCONJ
taxlaw-6679	772	13	one	one	NUM
taxlaw-6679	772	14	assumes	assume	VERB
taxlaw-6679	772	15	that	that	SCONJ
taxlaw-6679	772	16	the	the	DET
taxlaw-6679	772	17	state	state	NOUN
taxlaw-6679	772	18	political	political	ADJ
taxlaw-6679	772	19	process	process	NOUN
taxlaw-6679	772	20	is	be	AUX
taxlaw-6679	772	21	fundamentally	fundamentally	ADV
taxlaw-6679	772	22	flawed	flawed	ADJ
taxlaw-6679	772	23	in	in	ADP
taxlaw-6679	772	24	a	a	DET
taxlaw-6679	772	25	manner	manner	NOUN
taxlaw-6679	772	26	that	that	PRON
taxlaw-6679	772	27	artificially	artificially	ADV
taxlaw-6679	772	28	suppresses	suppress	VERB
taxlaw-6679	772	29	state	state	NOUN
taxlaw-6679	772	30	tax	tax	NOUN
taxlaw-6679	772	31	levels	level	NOUN
taxlaw-6679	772	32	and	and	CCONJ
taxlaw-6679	772	33	that	that	SCONJ
taxlaw-6679	772	34	the	the	DET
taxlaw-6679	772	35	situation	situation	NOUN
taxlaw-6679	772	36	is	be	AUX
taxlaw-6679	772	37	so	so	ADV
taxlaw-6679	772	38	dire	dire	ADJ
taxlaw-6679	772	39	any	any	DET
taxlaw-6679	772	40	increased	increase	VERB
taxlaw-6679	772	41	revenue	revenue	NOUN
taxlaw-6679	772	42	,	,	PUNCT
taxlaw-6679	772	43	irrespective	irrespective	ADV
taxlaw-6679	772	44	of	of	ADP
taxlaw-6679	772	45	relative	relative	ADJ
taxlaw-6679	772	46	tax	tax	NOUN
taxlaw-6679	772	47	burdens	burden	NOUN
taxlaw-6679	772	48	,	,	PUNCT
taxlaw-6679	772	49	should	should	AUX
taxlaw-6679	772	50	be	be	AUX
taxlaw-6679	772	51	embraced	embrace	VERB
taxlaw-6679	772	52	.	.	PUNCT
taxlaw-6679	773	1	the	the	DET
taxlaw-6679	773	2	study	study	NOUN
taxlaw-6679	773	3	,	,	PUNCT
taxlaw-6679	773	4	while	while	SCONJ
taxlaw-6679	773	5	small	small	ADJ
taxlaw-6679	773	6	and	and	CCONJ
taxlaw-6679	773	7	qualitative	qualitative	NOUN
taxlaw-6679	773	8	,	,	PUNCT
taxlaw-6679	773	9	is	be	AUX
taxlaw-6679	773	10	in	in	ADP
taxlaw-6679	773	11	many	many	ADJ
taxlaw-6679	773	12	ways	way	NOUN
taxlaw-6679	773	13	consistent	consistent	ADJ
taxlaw-6679	773	14	with	with	ADP
taxlaw-6679	773	15	the	the	DET
taxlaw-6679	773	16	existing	exist	VERB
taxlaw-6679	773	17	empirical	empirical	ADJ
taxlaw-6679	773	18	and	and	CCONJ
taxlaw-6679	773	19	theoretical	theoretical	ADJ
taxlaw-6679	773	20	literature	literature	NOUN
taxlaw-6679	773	21	.	.	PUNCT
taxlaw-6679	774	1	every	every	DET
taxlaw-6679	774	2	state	state	NOUN
taxlaw-6679	774	3	updated	update	VERB
taxlaw-6679	774	4	its	its	PRON
taxlaw-6679	774	5	cross	cros	NOUN
taxlaw-6679	774	6	-	-	NOUN
taxlaw-6679	774	7	references	reference	NOUN
taxlaw-6679	774	8	to	to	ADP
taxlaw-6679	774	9	the	the	DET
taxlaw-6679	774	10	current	current	ADJ
taxlaw-6679	774	11	version	version	NOUN
taxlaw-6679	774	12	of	of	ADP
taxlaw-6679	774	13	the	the	DET
taxlaw-6679	774	14	federal	federal	ADJ
taxlaw-6679	774	15	tax	tax	NOUN
taxlaw-6679	774	16	code	code	PROPN
taxlaw-6679	774	17	,	,	PUNCT
taxlaw-6679	774	18	but	but	CCONJ
taxlaw-6679	774	19	not	not	PART
taxlaw-6679	774	20	all	all	DET
taxlaw-6679	774	21	states	state	NOUN
taxlaw-6679	774	22	returned	return	VERB
taxlaw-6679	774	23	the	the	DET
taxlaw-6679	774	24	resulting	result	VERB
taxlaw-6679	774	25	revenue	revenue	NOUN
taxlaw-6679	774	26	windfall	windfall	NOUN
taxlaw-6679	774	27	,	,	PUNCT
taxlaw-6679	774	28	suggesting	suggest	VERB
taxlaw-6679	774	29	that	that	SCONJ
taxlaw-6679	774	30	conformity	conformity	NOUN
taxlaw-6679	774	31	may	may	AUX
taxlaw-6679	774	32	indeed	indeed	ADV
taxlaw-6679	774	33	distort	distort	VERB
taxlaw-6679	774	34	state	state	NOUN
taxlaw-6679	774	35	legislative	legislative	ADJ
taxlaw-6679	774	36	decision	decision	NOUN
taxlaw-6679	774	37	-	-	PUNCT
taxlaw-6679	774	38	making	making	NOUN
taxlaw-6679	774	39	.	.	PUNCT
taxlaw-6679	775	1	however	however	ADV
taxlaw-6679	775	2	,	,	PUNCT
taxlaw-6679	775	3	unlike	unlike	ADP
taxlaw-6679	775	4	earlier	early	ADJ
taxlaw-6679	775	5	empirical	empirical	ADJ
taxlaw-6679	775	6	studies	study	NOUN
taxlaw-6679	775	7	,	,	PUNCT
taxlaw-6679	775	8	this	this	DET
taxlaw-6679	775	9	study	study	NOUN
taxlaw-6679	775	10	suggests	suggest	VERB
taxlaw-6679	775	11	that	that	SCONJ
taxlaw-6679	775	12	dynamic	dynamic	ADJ
taxlaw-6679	775	13	conformity	conformity	NOUN
taxlaw-6679	775	14	may	may	AUX
taxlaw-6679	775	15	involve	involve	VERB
taxlaw-6679	775	16	greater	great	ADJ
taxlaw-6679	775	17	risk	risk	NOUN
taxlaw-6679	775	18	of	of	ADP
taxlaw-6679	775	19	state	state	NOUN
taxlaw-6679	775	20	policy	policy	NOUN
taxlaw-6679	775	21	distortion	distortion	NOUN
taxlaw-6679	775	22	and	and	CCONJ
taxlaw-6679	775	23	raises	raise	VERB
taxlaw-6679	775	24	new	new	ADJ
taxlaw-6679	775	25	concerns	concern	NOUN
taxlaw-6679	775	26	regarding	regard	VERB
taxlaw-6679	775	27	conformity	conformity	NOUN
taxlaw-6679	775	28	’s	’s	PART
taxlaw-6679	775	29	impact	impact	NOUN
taxlaw-6679	775	30	on	on	ADP
taxlaw-6679	775	31	states	state	NOUN
taxlaw-6679	775	32	.	.	PUNCT
taxlaw-6679	776	1	the	the	DET
taxlaw-6679	776	2	results	result	NOUN
taxlaw-6679	776	3	suggest	suggest	VERB
taxlaw-6679	776	4	a	a	DET
taxlaw-6679	776	5	particular	particular	ADJ
taxlaw-6679	776	6	need	need	NOUN
taxlaw-6679	776	7	for	for	ADP
taxlaw-6679	776	8	further	further	ADJ
taxlaw-6679	776	9	empirical	empirical	ADJ
taxlaw-6679	776	10	study	study	NOUN
taxlaw-6679	776	11	of	of	ADP
taxlaw-6679	776	12	dynamic	dynamic	ADJ
taxlaw-6679	776	13	conformity	conformity	NOUN
taxlaw-6679	776	14	and	and	CCONJ
taxlaw-6679	776	15	conformity	conformity	NOUN
taxlaw-6679	776	16	’s	’s	PART
taxlaw-6679	776	17	impact	impact	NOUN
taxlaw-6679	776	18	on	on	ADP
taxlaw-6679	776	19	the	the	DET
taxlaw-6679	776	20	distribution	distribution	NOUN
taxlaw-6679	776	21	of	of	ADP
taxlaw-6679	776	22	state	state	NOUN
taxlaw-6679	776	23	tax	tax	NOUN
taxlaw-6679	776	24	burdens	burden	NOUN
taxlaw-6679	776	25	.	.	PUNCT
taxlaw-6679	777	1	iii	iii	X
taxlaw-6679	777	2	.	.	PUNCT
taxlaw-6679	777	3	state	state	PROPN
taxlaw-6679	777	4	individual	individual	ADJ
taxlaw-6679	777	5	income	income	NOUN
taxlaw-6679	777	6	tax	tax	NOUN
taxlaw-6679	777	7	policy	policy	NOUN
taxlaw-6679	777	8	for	for	ADP
taxlaw-6679	777	9	the	the	DET
taxlaw-6679	777	10	21st	21st	ADJ
taxlaw-6679	777	11	century	century	NOUN
taxlaw-6679	777	12	while	while	SCONJ
taxlaw-6679	777	13	state	state	NOUN
taxlaw-6679	777	14	income	income	NOUN
taxlaw-6679	777	15	tax	tax	NOUN
taxlaw-6679	777	16	conformity	conformity	NOUN
taxlaw-6679	777	17	has	have	VERB
taxlaw-6679	777	18	no	no	DET
taxlaw-6679	777	19	shortage	shortage	NOUN
taxlaw-6679	777	20	of	of	ADP
taxlaw-6679	777	21	proponents,196	proponents,196	NOUN
taxlaw-6679	777	22	this	this	DET
taxlaw-6679	777	23	article	article	NOUN
taxlaw-6679	777	24	has	have	AUX
taxlaw-6679	777	25	illustrated	illustrate	VERB
taxlaw-6679	777	26	some	some	PRON
taxlaw-6679	777	27	of	of	ADP
taxlaw-6679	777	28	its	its	PRON
taxlaw-6679	777	29	real	real	ADJ
taxlaw-6679	777	30	world	world	NOUN
taxlaw-6679	777	31	disadvantages	disadvantage	VERB
taxlaw-6679	777	32	.	.	PUNCT
taxlaw-6679	778	1	this	this	DET
taxlaw-6679	778	2	part	part	NOUN
taxlaw-6679	778	3	addresses	address	VERB
taxlaw-6679	778	4	the	the	DET
taxlaw-6679	778	5	positive	positive	ADJ
taxlaw-6679	778	6	implications	implication	NOUN
taxlaw-6679	778	7	of	of	ADP
taxlaw-6679	778	8	this	this	DET
taxlaw-6679	778	9	evidence	evidence	NOUN
taxlaw-6679	778	10	.	.	PUNCT
taxlaw-6679	779	1	if	if	SCONJ
taxlaw-6679	779	2	a	a	DET
taxlaw-6679	779	3	state	state	NOUN
taxlaw-6679	779	4	desires	desire	NOUN
taxlaw-6679	779	5	to	to	PART
taxlaw-6679	779	6	impose	impose	VERB
taxlaw-6679	779	7	an	an	DET
taxlaw-6679	779	8	individual	individual	ADJ
taxlaw-6679	779	9	income	income	NOUN
taxlaw-6679	779	10	tax,197	tax,197	X
taxlaw-6679	779	11	how	how	SCONJ
taxlaw-6679	779	12	can	can	AUX
taxlaw-6679	779	13	it	it	PRON
taxlaw-6679	779	14	create	create	VERB
taxlaw-6679	779	15	an	an	DET
taxlaw-6679	779	16	efficient	efficient	ADJ
taxlaw-6679	779	17	,	,	PUNCT
taxlaw-6679	779	18	administrable	administrable	ADJ
taxlaw-6679	779	19	system	system	NOUN
taxlaw-6679	779	20	that	that	PRON
taxlaw-6679	779	21	is	be	AUX
taxlaw-6679	779	22	consistent	consistent	ADJ
taxlaw-6679	779	23	with	with	ADP
taxlaw-6679	779	24	its	its	PRON
taxlaw-6679	779	25	values	value	NOUN
taxlaw-6679	779	26	without	without	ADP
taxlaw-6679	779	27	suffering	suffer	VERB
taxlaw-6679	779	28	the	the	DET
taxlaw-6679	779	29	negative	negative	ADJ
taxlaw-6679	779	30	consequences	consequence	NOUN
taxlaw-6679	779	31	of	of	ADP
taxlaw-6679	779	32	conformity	conformity	NOUN
taxlaw-6679	779	33	?	?	PUNCT
taxlaw-6679	780	1	as	as	ADP
taxlaw-6679	780	2	with	with	ADP
taxlaw-6679	780	3	the	the	DET
taxlaw-6679	780	4	rest	rest	NOUN
taxlaw-6679	780	5	of	of	ADP
taxlaw-6679	780	6	this	this	DET
taxlaw-6679	780	7	article	article	NOUN
taxlaw-6679	780	8	,	,	PUNCT
taxlaw-6679	780	9	the	the	DET
taxlaw-6679	780	10	focus	focus	NOUN
taxlaw-6679	780	11	is	be	AUX
taxlaw-6679	780	12	on	on	ADP
taxlaw-6679	780	13	the	the	DET
taxlaw-6679	780	14	individual	individual	ADJ
taxlaw-6679	780	15	income	income	NOUN
taxlaw-6679	780	16	tax	tax	NOUN
taxlaw-6679	780	17	system	system	NOUN
taxlaw-6679	780	18	.	.	PUNCT
taxlaw-6679	781	1	while	while	SCONJ
taxlaw-6679	781	2	some	some	DET
taxlaw-6679	781	3	individuals	individual	NOUN
taxlaw-6679	781	4	have	have	VERB
taxlaw-6679	781	5	highly	highly	ADV
taxlaw-6679	781	6	complicated	complicated	ADJ
taxlaw-6679	781	7	tax	tax	NOUN
taxlaw-6679	781	8	lives	life	NOUN
taxlaw-6679	781	9	,	,	PUNCT
taxlaw-6679	781	10	due	due	ADP
taxlaw-6679	781	11	to	to	PART
taxlaw-6679	781	12	pass	pass	VERB
taxlaw-6679	781	13	-	-	PUNCT
taxlaw-6679	781	14	through	through	ADP
taxlaw-6679	781	15	entities	entity	NOUN
taxlaw-6679	781	16	or	or	CCONJ
taxlaw-6679	781	17	other	other	ADJ
taxlaw-6679	781	18	complicated	complicated	ADJ
taxlaw-6679	781	19	business	business	NOUN
taxlaw-6679	781	20	or	or	CCONJ
taxlaw-6679	781	21	investment	investment	NOUN
taxlaw-6679	781	22	arrangements	arrangement	NOUN
taxlaw-6679	781	23	,	,	PUNCT
taxlaw-6679	781	24	my	my	PRON
taxlaw-6679	781	25	primary	primary	ADJ
taxlaw-6679	781	26	concern	concern	NOUN
taxlaw-6679	781	27	is	be	AUX
taxlaw-6679	781	28	with	with	ADP
taxlaw-6679	781	29	the	the	DET
taxlaw-6679	781	30	average	average	ADJ
taxlaw-6679	781	31	taxpayer	taxpayer	NOUN
taxlaw-6679	781	32	.	.	PUNCT
taxlaw-6679	782	1	in	in	ADP
taxlaw-6679	782	2	general	general	ADJ
taxlaw-6679	782	3	,	,	PUNCT
taxlaw-6679	782	4	the	the	DET
taxlaw-6679	782	5	bulk	bulk	NOUN
taxlaw-6679	782	6	of	of	ADP
taxlaw-6679	782	7	a	a	DET
taxlaw-6679	782	8	state	state	NOUN
taxlaw-6679	782	9	’s	’s	PART
taxlaw-6679	782	10	revenue	revenue	NOUN
taxlaw-6679	782	11	comes	come	VERB
taxlaw-6679	782	12	from	from	ADP
taxlaw-6679	782	13	these	these	DET
taxlaw-6679	782	14	ordinary	ordinary	ADJ
taxlaw-6679	782	15	citizens	citizen	NOUN
taxlaw-6679	782	16	,	,	PUNCT
taxlaw-6679	782	17	not	not	PART
taxlaw-6679	782	18	the	the	DET
taxlaw-6679	782	19	1	1	NUM
taxlaw-6679	782	20	%	%	NOUN
taxlaw-6679	782	21	,	,	PUNCT
taxlaw-6679	782	22	and	and	CCONJ
taxlaw-6679	782	23	my	my	PRON
taxlaw-6679	782	24	premise	premise	NOUN
taxlaw-6679	782	25	is	be	AUX
taxlaw-6679	782	26	that	that	SCONJ
taxlaw-6679	782	27	the	the	DET
taxlaw-6679	782	28	individual	individual	ADJ
taxlaw-6679	782	29	income	income	NOUN
taxlaw-6679	782	30	tax	tax	NOUN
taxlaw-6679	782	31	system	system	NOUN
taxlaw-6679	782	32	should	should	AUX
taxlaw-6679	782	33	be	be	AUX
taxlaw-6679	782	34	designed	design	VERB
taxlaw-6679	782	35	with	with	ADP
taxlaw-6679	782	36	this	this	PRON
taxlaw-6679	782	37	in	in	ADP
taxlaw-6679	782	38	mind	mind	NOUN
taxlaw-6679	782	39	.	.	PUNCT
taxlaw-6679	783	1	this	this	DET
taxlaw-6679	783	2	part	part	NOUN
taxlaw-6679	783	3	attempts	attempt	VERB
taxlaw-6679	783	4	to	to	PART
taxlaw-6679	783	5	provide	provide	VERB
taxlaw-6679	783	6	an	an	DET
taxlaw-6679	783	7	initial	initial	ADJ
taxlaw-6679	783	8	exploration	exploration	NOUN
taxlaw-6679	783	9	of	of	ADP
taxlaw-6679	783	10	how	how	SCONJ
taxlaw-6679	783	11	a	a	DET
taxlaw-6679	783	12	state	state	NOUN
taxlaw-6679	783	13	could	could	AUX
taxlaw-6679	783	14	minimize	minimize	VERB
taxlaw-6679	783	15	the	the	DET
taxlaw-6679	783	16	impact	impact	NOUN
taxlaw-6679	783	17	of	of	ADP
taxlaw-6679	783	18	196	196	NUM
taxlaw-6679	783	19	see	see	NOUN
taxlaw-6679	783	20	,	,	PUNCT
taxlaw-6679	783	21	e.g.	e.g.	ADV
taxlaw-6679	783	22	,	,	PUNCT
taxlaw-6679	783	23	auxier	auxier	NOUN
taxlaw-6679	783	24	&	&	CCONJ
taxlaw-6679	783	25	sammartino	sammartino	PROPN
taxlaw-6679	783	26	,	,	PUNCT
taxlaw-6679	783	27	supra	supra	PROPN
taxlaw-6679	783	28	note	note	PROPN
taxlaw-6679	783	29	22	22	NUM
taxlaw-6679	783	30	,	,	PUNCT
taxlaw-6679	783	31	at	at	ADP
taxlaw-6679	783	32	11	11	NUM
taxlaw-6679	783	33	.	.	NUM
taxlaw-6679	783	34	197	197	NUM
taxlaw-6679	783	35	there	there	PRON
taxlaw-6679	783	36	are	be	VERB
taxlaw-6679	783	37	,	,	PUNCT
taxlaw-6679	783	38	certainly	certainly	ADV
taxlaw-6679	783	39	,	,	PUNCT
taxlaw-6679	783	40	arguments	argument	NOUN
taxlaw-6679	783	41	in	in	ADP
taxlaw-6679	783	42	favor	favor	NOUN
taxlaw-6679	783	43	of	of	ADP
taxlaw-6679	783	44	moving	move	VERB
taxlaw-6679	783	45	away	away	ADV
taxlaw-6679	783	46	from	from	ADP
taxlaw-6679	783	47	a	a	DET
taxlaw-6679	783	48	state	state	NOUN
taxlaw-6679	783	49	individual	individual	ADJ
taxlaw-6679	783	50	income	income	NOUN
taxlaw-6679	783	51	tax	tax	NOUN
taxlaw-6679	783	52	,	,	PUNCT
taxlaw-6679	783	53	but	but	CCONJ
taxlaw-6679	783	54	i	i	PRON
taxlaw-6679	783	55	will	will	AUX
taxlaw-6679	783	56	assume	assume	VERB
taxlaw-6679	783	57	for	for	ADP
taxlaw-6679	783	58	purposes	purpose	NOUN
taxlaw-6679	783	59	of	of	ADP
taxlaw-6679	783	60	this	this	DET
taxlaw-6679	783	61	article	article	NOUN
taxlaw-6679	783	62	that	that	SCONJ
taxlaw-6679	783	63	the	the	DET
taxlaw-6679	783	64	state	state	NOUN
taxlaw-6679	783	65	individual	individual	ADJ
taxlaw-6679	783	66	income	income	NOUN
taxlaw-6679	783	67	tax	tax	NOUN
taxlaw-6679	783	68	is	be	AUX
taxlaw-6679	783	69	sufficiently	sufficiently	ADV
taxlaw-6679	783	70	entrenched	entrenched	ADJ
taxlaw-6679	783	71	that	that	SCONJ
taxlaw-6679	783	72	it	it	PRON
taxlaw-6679	783	73	is	be	AUX
taxlaw-6679	783	74	unlikely	unlikely	ADJ
taxlaw-6679	783	75	to	to	PART
taxlaw-6679	783	76	disappear	disappear	VERB
taxlaw-6679	783	77	entirely	entirely	ADV
taxlaw-6679	783	78	anytime	anytime	ADV
taxlaw-6679	783	79	soon	soon	ADV
taxlaw-6679	783	80	.	.	PUNCT
taxlaw-6679	784	1	2019	2019	NUM
taxlaw-6679	784	2	]	]	PUNCT
taxlaw-6679	784	3	state	state	NOUN
taxlaw-6679	784	4	individual	individual	ADJ
taxlaw-6679	784	5	income	income	NOUN
taxlaw-6679	784	6	tax	tax	NOUN
taxlaw-6679	784	7	conformity	conformity	NOUN
taxlaw-6679	784	8	in	in	ADP
taxlaw-6679	784	9	practice	practice	NOUN
taxlaw-6679	784	10	:	:	PUNCT
taxlaw-6679	784	11	evidence	evidence	NOUN
taxlaw-6679	784	12	from	from	ADP
taxlaw-6679	784	13	the	the	DET
taxlaw-6679	784	14	tax	tax	NOUN
taxlaw-6679	784	15	cuts	cut	NOUN
taxlaw-6679	784	16	&	&	CCONJ
taxlaw-6679	784	17	jobs	job	NOUN
taxlaw-6679	784	18	act	act	VERB
taxlaw-6679	784	19	95	95	NUM
taxlaw-6679	784	20	conformity	conformity	NOUN
taxlaw-6679	784	21	and	and	CCONJ
taxlaw-6679	784	22	end	end	VERB
taxlaw-6679	784	23	up	up	ADP
taxlaw-6679	784	24	with	with	ADP
taxlaw-6679	784	25	an	an	DET
taxlaw-6679	784	26	individual	individual	ADJ
taxlaw-6679	784	27	income	income	NOUN
taxlaw-6679	784	28	tax	tax	NOUN
taxlaw-6679	784	29	system	system	NOUN
taxlaw-6679	784	30	that	that	PRON
taxlaw-6679	784	31	is	be	AUX
taxlaw-6679	784	32	simple	simple	ADJ
taxlaw-6679	784	33	,	,	PUNCT
taxlaw-6679	784	34	efficient	efficient	ADJ
taxlaw-6679	784	35	,	,	PUNCT
taxlaw-6679	784	36	and	and	CCONJ
taxlaw-6679	784	37	carefully	carefully	ADV
taxlaw-6679	784	38	constructed	construct	VERB
taxlaw-6679	784	39	to	to	PART
taxlaw-6679	784	40	reflect	reflect	VERB
taxlaw-6679	784	41	state	state	NOUN
taxlaw-6679	784	42	values	value	NOUN
taxlaw-6679	784	43	.	.	PUNCT
taxlaw-6679	785	1	a.	a.	PROPN
taxlaw-6679	785	2	carefully	carefully	ADV
taxlaw-6679	785	3	weigh	weigh	VERB
taxlaw-6679	785	4	the	the	DET
taxlaw-6679	785	5	costs	cost	NOUN
taxlaw-6679	785	6	of	of	ADP
taxlaw-6679	785	7	decoupling	decouple	VERB
taxlaw-6679	785	8	from	from	ADP
taxlaw-6679	785	9	specific	specific	ADJ
taxlaw-6679	785	10	features	feature	NOUN
taxlaw-6679	785	11	of	of	ADP
taxlaw-6679	785	12	the	the	DET
taxlaw-6679	785	13	federal	federal	ADJ
taxlaw-6679	785	14	income	income	NOUN
taxlaw-6679	785	15	tax	tax	NOUN
taxlaw-6679	785	16	in	in	ADP
taxlaw-6679	785	17	structuring	structure	VERB
taxlaw-6679	785	18	its	its	PRON
taxlaw-6679	785	19	individual	individual	ADJ
taxlaw-6679	785	20	income	income	NOUN
taxlaw-6679	785	21	tax	tax	NOUN
taxlaw-6679	785	22	system	system	NOUN
taxlaw-6679	785	23	,	,	PUNCT
taxlaw-6679	785	24	a	a	DET
taxlaw-6679	785	25	state	state	NOUN
taxlaw-6679	785	26	should	should	AUX
taxlaw-6679	785	27	take	take	VERB
taxlaw-6679	785	28	into	into	ADP
taxlaw-6679	785	29	consideration	consideration	NOUN
taxlaw-6679	785	30	that	that	SCONJ
taxlaw-6679	785	31	certain	certain	ADJ
taxlaw-6679	785	32	provisions	provision	NOUN
taxlaw-6679	785	33	in	in	ADP
taxlaw-6679	785	34	the	the	DET
taxlaw-6679	785	35	federal	federal	ADJ
taxlaw-6679	785	36	income	income	NOUN
taxlaw-6679	785	37	tax	tax	NOUN
taxlaw-6679	785	38	code	code	NOUN
taxlaw-6679	785	39	are	be	AUX
taxlaw-6679	785	40	very	very	ADV
taxlaw-6679	785	41	difficult	difficult	ADJ
taxlaw-6679	785	42	to	to	PART
taxlaw-6679	785	43	decouple	decouple	VERB
taxlaw-6679	785	44	from	from	ADP
taxlaw-6679	785	45	,	,	PUNCT
taxlaw-6679	785	46	provisions	provision	NOUN
taxlaw-6679	785	47	that	that	PRON
taxlaw-6679	785	48	professor	professor	PROPN
taxlaw-6679	785	49	ruth	ruth	PROPN
taxlaw-6679	785	50	mason	mason	PROPN
taxlaw-6679	785	51	refers	refer	VERB
taxlaw-6679	785	52	to	to	ADP
taxlaw-6679	785	53	as	as	ADP
taxlaw-6679	785	54	“	"	PUNCT
taxlaw-6679	785	55	practically	practically	ADV
taxlaw-6679	785	56	nonseverable	nonseverable	ADJ
taxlaw-6679	785	57	.	.	PUNCT
taxlaw-6679	786	1	”198	”198	ADJ
taxlaw-6679	786	2	these	these	PRON
taxlaw-6679	786	3	are	be	AUX
taxlaw-6679	786	4	items	item	NOUN
taxlaw-6679	786	5	where	where	SCONJ
taxlaw-6679	786	6	the	the	DET
taxlaw-6679	786	7	inconvenience	inconvenience	NOUN
taxlaw-6679	786	8	and	and	CCONJ
taxlaw-6679	786	9	complexity	complexity	NOUN
taxlaw-6679	786	10	that	that	PRON
taxlaw-6679	786	11	would	would	AUX
taxlaw-6679	786	12	result	result	VERB
taxlaw-6679	786	13	from	from	ADP
taxlaw-6679	786	14	decoupling	decouple	VERB
taxlaw-6679	786	15	would	would	AUX
taxlaw-6679	786	16	outweigh	outweigh	VERB
taxlaw-6679	786	17	any	any	DET
taxlaw-6679	786	18	potential	potential	ADJ
taxlaw-6679	786	19	benefits	benefit	NOUN
taxlaw-6679	786	20	.	.	PUNCT
taxlaw-6679	787	1	for	for	ADP
taxlaw-6679	787	2	example	example	NOUN
taxlaw-6679	787	3	,	,	PUNCT
taxlaw-6679	787	4	the	the	DET
taxlaw-6679	787	5	federal	federal	ADJ
taxlaw-6679	787	6	tax	tax	NOUN
taxlaw-6679	787	7	system	system	NOUN
taxlaw-6679	787	8	has	have	VERB
taxlaw-6679	787	9	rules	rule	NOUN
taxlaw-6679	787	10	that	that	PRON
taxlaw-6679	787	11	govern	govern	VERB
taxlaw-6679	787	12	when	when	SCONJ
taxlaw-6679	787	13	a	a	DET
taxlaw-6679	787	14	taxpayer	taxpayer	NOUN
taxlaw-6679	787	15	realizes	realize	VERB
taxlaw-6679	787	16	gain	gain	NOUN
taxlaw-6679	787	17	or	or	CCONJ
taxlaw-6679	787	18	loss	loss	NOUN
taxlaw-6679	787	19	for	for	ADP
taxlaw-6679	787	20	tax	tax	NOUN
taxlaw-6679	787	21	purposes	purpose	NOUN
taxlaw-6679	787	22	,	,	PUNCT
taxlaw-6679	787	23	which	which	PRON
taxlaw-6679	787	24	generally	generally	ADV
taxlaw-6679	787	25	trigger	trigger	VERB
taxlaw-6679	787	26	reporting	report	VERB
taxlaw-6679	787	27	such	such	ADJ
taxlaw-6679	787	28	item	item	NOUN
taxlaw-6679	787	29	as	as	ADP
taxlaw-6679	787	30	income	income	NOUN
taxlaw-6679	787	31	or	or	CCONJ
taxlaw-6679	787	32	loss	loss	NOUN
taxlaw-6679	787	33	unless	unless	SCONJ
taxlaw-6679	787	34	a	a	DET
taxlaw-6679	787	35	specific	specific	ADJ
taxlaw-6679	787	36	nonrecognition	nonrecognition	NOUN
taxlaw-6679	787	37	rule	rule	NOUN
taxlaw-6679	787	38	applies	applie	NOUN
taxlaw-6679	787	39	.	.	PUNCT
taxlaw-6679	788	1	similarly	similarly	ADV
taxlaw-6679	788	2	,	,	PUNCT
taxlaw-6679	788	3	the	the	DET
taxlaw-6679	788	4	federal	federal	ADJ
taxlaw-6679	788	5	tax	tax	NOUN
taxlaw-6679	788	6	code	code	NOUN
taxlaw-6679	788	7	incorporates	incorporate	VERB
taxlaw-6679	788	8	two	two	NUM
taxlaw-6679	788	9	different	different	ADJ
taxlaw-6679	788	10	methods	method	NOUN
taxlaw-6679	788	11	of	of	ADP
taxlaw-6679	788	12	accounting	accounting	NOUN
taxlaw-6679	788	13	–	–	PUNCT
taxlaw-6679	788	14	cash	cash	NOUN
taxlaw-6679	788	15	and	and	CCONJ
taxlaw-6679	788	16	accrual	accrual	ADJ
taxlaw-6679	788	17	–	–	PUNCT
taxlaw-6679	788	18	and	and	CCONJ
taxlaw-6679	788	19	has	have	VERB
taxlaw-6679	788	20	significant	significant	ADJ
taxlaw-6679	788	21	guidance	guidance	NOUN
taxlaw-6679	788	22	around	around	ADP
taxlaw-6679	788	23	each	each	PRON
taxlaw-6679	788	24	of	of	ADP
taxlaw-6679	788	25	these	these	PRON
taxlaw-6679	788	26	that	that	PRON
taxlaw-6679	788	27	affects	affect	VERB
taxlaw-6679	788	28	the	the	DET
taxlaw-6679	788	29	timing	timing	NOUN
taxlaw-6679	788	30	of	of	ADP
taxlaw-6679	788	31	when	when	SCONJ
taxlaw-6679	788	32	income	income	NOUN
taxlaw-6679	788	33	is	be	AUX
taxlaw-6679	788	34	reported	report	VERB
taxlaw-6679	788	35	and	and	CCONJ
taxlaw-6679	788	36	when	when	SCONJ
taxlaw-6679	788	37	deductions	deduction	NOUN
taxlaw-6679	788	38	may	may	AUX
taxlaw-6679	788	39	be	be	AUX
taxlaw-6679	788	40	claimed	claim	VERB
taxlaw-6679	788	41	.	.	PUNCT
taxlaw-6679	789	1	both	both	CCONJ
taxlaw-6679	789	2	the	the	DET
taxlaw-6679	789	3	realization	realization	NOUN
taxlaw-6679	789	4	standard	standard	NOUN
taxlaw-6679	789	5	and	and	CCONJ
taxlaw-6679	789	6	accounting	accounting	NOUN
taxlaw-6679	789	7	rules	rule	NOUN
taxlaw-6679	789	8	are	be	AUX
taxlaw-6679	789	9	likely	likely	ADV
taxlaw-6679	789	10	practically	practically	ADV
taxlaw-6679	789	11	nonseverable	nonseverable	ADJ
taxlaw-6679	789	12	a	a	DET
taxlaw-6679	789	13	state	state	NOUN
taxlaw-6679	789	14	would	would	AUX
taxlaw-6679	789	15	substantially	substantially	ADV
taxlaw-6679	789	16	complicate	complicate	VERB
taxlaw-6679	789	17	its	its	PRON
taxlaw-6679	789	18	tax	tax	NOUN
taxlaw-6679	789	19	administration	administration	NOUN
taxlaw-6679	789	20	by	by	ADP
taxlaw-6679	789	21	adopting	adopt	VERB
taxlaw-6679	789	22	its	its	PRON
taxlaw-6679	789	23	own	own	ADJ
taxlaw-6679	789	24	,	,	PUNCT
taxlaw-6679	789	25	different	different	ADJ
taxlaw-6679	789	26	system	system	NOUN
taxlaw-6679	789	27	for	for	ADP
taxlaw-6679	789	28	determining	determine	VERB
taxlaw-6679	789	29	when	when	SCONJ
taxlaw-6679	789	30	gain	gain	NOUN
taxlaw-6679	789	31	or	or	CCONJ
taxlaw-6679	789	32	loss	loss	NOUN
taxlaw-6679	789	33	and	and	CCONJ
taxlaw-6679	789	34	income	income	NOUN
taxlaw-6679	789	35	and	and	CCONJ
taxlaw-6679	789	36	deductions	deduction	NOUN
taxlaw-6679	789	37	are	be	AUX
taxlaw-6679	789	38	reported.199	reported.199	NOUN
taxlaw-6679	789	39	states	state	NOUN
taxlaw-6679	789	40	would	would	AUX
taxlaw-6679	789	41	be	be	AUX
taxlaw-6679	789	42	ceding	cede	VERB
taxlaw-6679	789	43	very	very	ADV
taxlaw-6679	789	44	little	little	ADJ
taxlaw-6679	789	45	control	control	NOUN
taxlaw-6679	789	46	of	of	ADP
taxlaw-6679	789	47	tax	tax	NOUN
taxlaw-6679	789	48	policy	policy	NOUN
taxlaw-6679	789	49	by	by	ADP
taxlaw-6679	789	50	going	go	VERB
taxlaw-6679	789	51	along	along	ADP
taxlaw-6679	789	52	with	with	ADP
taxlaw-6679	789	53	these	these	DET
taxlaw-6679	789	54	basic	basic	ADJ
taxlaw-6679	789	55	standards	standard	NOUN
taxlaw-6679	789	56	,	,	PUNCT
taxlaw-6679	789	57	as	as	SCONJ
taxlaw-6679	789	58	their	their	PRON
taxlaw-6679	789	59	primary	primary	ADJ
taxlaw-6679	789	60	work	work	NOUN
taxlaw-6679	789	61	is	be	AUX
taxlaw-6679	789	62	to	to	PART
taxlaw-6679	789	63	simply	simply	ADV
taxlaw-6679	789	64	put	put	VERB
taxlaw-6679	789	65	in	in	ADP
taxlaw-6679	789	66	place	place	NOUN
taxlaw-6679	789	67	a	a	DET
taxlaw-6679	789	68	set	set	NOUN
taxlaw-6679	789	69	of	of	ADP
taxlaw-6679	789	70	consistent	consistent	ADJ
taxlaw-6679	789	71	rules	rule	NOUN
taxlaw-6679	789	72	around	around	ADP
taxlaw-6679	789	73	timing	timing	NOUN
taxlaw-6679	789	74	.	.	PUNCT
taxlaw-6679	790	1	another	another	DET
taxlaw-6679	790	2	large	large	ADJ
taxlaw-6679	790	3	category	category	NOUN
taxlaw-6679	790	4	i	i	PRON
taxlaw-6679	790	5	would	would	AUX
taxlaw-6679	790	6	add	add	VERB
taxlaw-6679	790	7	to	to	ADP
taxlaw-6679	790	8	mason	mason	PROPN
taxlaw-6679	790	9	’s	’s	PART
taxlaw-6679	790	10	list	list	NOUN
taxlaw-6679	790	11	of	of	ADP
taxlaw-6679	790	12	“	"	PUNCT
taxlaw-6679	790	13	practically	practically	ADV
taxlaw-6679	790	14	nonseverable	nonseverable	ADJ
taxlaw-6679	790	15	”	"	PUNCT
taxlaw-6679	790	16	provisions	provision	NOUN
taxlaw-6679	790	17	is	be	AUX
taxlaw-6679	790	18	the	the	DET
taxlaw-6679	790	19	tax	tax	NOUN
taxlaw-6679	790	20	allocations	allocation	NOUN
taxlaw-6679	790	21	from	from	ADP
taxlaw-6679	790	22	a	a	DET
taxlaw-6679	790	23	business	business	NOUN
taxlaw-6679	790	24	entity	entity	NOUN
taxlaw-6679	790	25	taxed	tax	VERB
taxlaw-6679	790	26	as	as	ADP
taxlaw-6679	790	27	a	a	DET
taxlaw-6679	790	28	partnership	partnership	NOUN
taxlaw-6679	790	29	under	under	ADP
taxlaw-6679	790	30	federal	federal	ADJ
taxlaw-6679	790	31	law	law	NOUN
taxlaw-6679	790	32	.	.	PUNCT
taxlaw-6679	791	1	as	as	SCONJ
taxlaw-6679	791	2	anyone	anyone	PRON
taxlaw-6679	791	3	familiar	familiar	ADJ
taxlaw-6679	791	4	with	with	ADP
taxlaw-6679	791	5	partnership	partnership	NOUN
taxlaw-6679	791	6	tax	tax	NOUN
taxlaw-6679	791	7	knows	know	VERB
taxlaw-6679	791	8	,	,	PUNCT
taxlaw-6679	791	9	the	the	DET
taxlaw-6679	791	10	rules	rule	NOUN
taxlaw-6679	791	11	and	and	CCONJ
taxlaw-6679	791	12	regulations	regulation	NOUN
taxlaw-6679	791	13	governing	govern	VERB
taxlaw-6679	791	14	how	how	SCONJ
taxlaw-6679	791	15	a	a	DET
taxlaw-6679	791	16	non	non	ADJ
taxlaw-6679	791	17	-	-	ADJ
taxlaw-6679	791	18	corporate	corporate	ADJ
taxlaw-6679	791	19	entity	entity	NOUN
taxlaw-6679	791	20	allocates	allocate	VERB
taxlaw-6679	791	21	its	its	PRON
taxlaw-6679	791	22	income	income	NOUN
taxlaw-6679	791	23	,	,	PUNCT
taxlaw-6679	791	24	gain	gain	NOUN
taxlaw-6679	791	25	,	,	PUNCT
taxlaw-6679	791	26	loss	loss	NOUN
taxlaw-6679	791	27	,	,	PUNCT
taxlaw-6679	791	28	and	and	CCONJ
taxlaw-6679	791	29	deduction	deduction	NOUN
taxlaw-6679	791	30	are	be	AUX
taxlaw-6679	791	31	extraordinarily	extraordinarily	ADV
taxlaw-6679	791	32	complex	complex	ADJ
taxlaw-6679	791	33	.	.	PUNCT
taxlaw-6679	792	1	layering	layer	VERB
taxlaw-6679	792	2	additional	additional	ADJ
taxlaw-6679	792	3	state	state	NOUN
taxlaw-6679	792	4	rules	rule	NOUN
taxlaw-6679	792	5	on	on	ADP
taxlaw-6679	792	6	top	top	NOUN
taxlaw-6679	792	7	of	of	ADP
taxlaw-6679	792	8	those	those	DET
taxlaw-6679	792	9	rules	rule	NOUN
taxlaw-6679	792	10	seems	seem	VERB
taxlaw-6679	792	11	untenable	untenable	ADJ
taxlaw-6679	792	12	.	.	PUNCT
taxlaw-6679	793	1	this	this	PRON
taxlaw-6679	793	2	does	do	AUX
taxlaw-6679	793	3	not	not	PART
taxlaw-6679	793	4	,	,	PUNCT
taxlaw-6679	793	5	of	of	ADP
taxlaw-6679	793	6	course	course	NOUN
taxlaw-6679	793	7	,	,	PUNCT
taxlaw-6679	793	8	mean	mean	VERB
taxlaw-6679	793	9	that	that	SCONJ
taxlaw-6679	793	10	a	a	DET
taxlaw-6679	793	11	state	state	NOUN
taxlaw-6679	793	12	must	must	AUX
taxlaw-6679	793	13	tax	tax	VERB
taxlaw-6679	793	14	those	those	DET
taxlaw-6679	793	15	allocations	allocation	NOUN
taxlaw-6679	793	16	in	in	ADP
taxlaw-6679	793	17	the	the	DET
taxlaw-6679	793	18	same	same	ADJ
taxlaw-6679	793	19	way	way	NOUN
taxlaw-6679	793	20	as	as	ADP
taxlaw-6679	793	21	the	the	DET
taxlaw-6679	793	22	federal	federal	ADJ
taxlaw-6679	793	23	government	government	NOUN
taxlaw-6679	793	24	.	.	PUNCT
taxlaw-6679	794	1	it	it	PRON
taxlaw-6679	794	2	simply	simply	ADV
taxlaw-6679	794	3	means	mean	VERB
taxlaw-6679	794	4	that	that	SCONJ
taxlaw-6679	794	5	they	they	PRON
taxlaw-6679	794	6	must	must	AUX
taxlaw-6679	794	7	accept	accept	VERB
taxlaw-6679	794	8	the	the	DET
taxlaw-6679	794	9	allocation	allocation	NOUN
taxlaw-6679	794	10	amounts	amount	NOUN
taxlaw-6679	794	11	.	.	PUNCT
taxlaw-6679	795	1	for	for	ADP
taxlaw-6679	795	2	example	example	NOUN
taxlaw-6679	795	3	,	,	PUNCT
taxlaw-6679	795	4	if	if	SCONJ
taxlaw-6679	795	5	a	a	DET
taxlaw-6679	795	6	partner	partner	NOUN
taxlaw-6679	795	7	is	be	AUX
taxlaw-6679	795	8	allocated	allocate	VERB
taxlaw-6679	795	9	$	$	SYM
taxlaw-6679	795	10	10,000	10,000	NUM
taxlaw-6679	795	11	of	of	ADP
taxlaw-6679	795	12	income	income	NOUN
taxlaw-6679	795	13	under	under	ADP
taxlaw-6679	795	14	federal	federal	ADJ
taxlaw-6679	795	15	partnership	partnership	NOUN
taxlaw-6679	795	16	rules	rule	NOUN
taxlaw-6679	795	17	,	,	PUNCT
taxlaw-6679	795	18	the	the	DET
taxlaw-6679	795	19	state	state	NOUN
taxlaw-6679	795	20	can	can	AUX
taxlaw-6679	795	21	decide	decide	VERB
taxlaw-6679	795	22	how	how	SCONJ
taxlaw-6679	795	23	to	to	PART
taxlaw-6679	795	24	tax	tax	VERB
taxlaw-6679	795	25	that	that	SCONJ
taxlaw-6679	795	26	$	$	SYM
taxlaw-6679	795	27	10,000	10,000	NUM
taxlaw-6679	795	28	of	of	ADP
taxlaw-6679	795	29	income	income	NOUN
taxlaw-6679	795	30	,	,	PUNCT
taxlaw-6679	795	31	but	but	CCONJ
taxlaw-6679	795	32	it	it	PRON
taxlaw-6679	795	33	can	can	AUX
taxlaw-6679	795	34	not	not	PART
taxlaw-6679	795	35	decide	decide	VERB
taxlaw-6679	795	36	that	that	SCONJ
taxlaw-6679	795	37	the	the	DET
taxlaw-6679	795	38	partner	partner	NOUN
taxlaw-6679	795	39	should	should	AUX
taxlaw-6679	795	40	actually	actually	ADV
taxlaw-6679	795	41	have	have	AUX
taxlaw-6679	795	42	been	be	AUX
taxlaw-6679	795	43	allocated	allocate	VERB
taxlaw-6679	795	44	$	$	SYM
taxlaw-6679	795	45	7,000	7,000	NUM
taxlaw-6679	795	46	of	of	ADP
taxlaw-6679	795	47	income	income	NOUN
taxlaw-6679	795	48	.	.	PUNCT
taxlaw-6679	796	1	there	there	PRON
taxlaw-6679	796	2	may	may	AUX
taxlaw-6679	796	3	,	,	PUNCT
taxlaw-6679	796	4	of	of	ADP
taxlaw-6679	796	5	course	course	NOUN
taxlaw-6679	796	6	,	,	PUNCT
taxlaw-6679	796	7	be	be	AUX
taxlaw-6679	796	8	reasonable	reasonable	ADJ
taxlaw-6679	796	9	disagreements	disagreement	NOUN
taxlaw-6679	796	10	as	as	ADP
taxlaw-6679	796	11	to	to	ADP
taxlaw-6679	796	12	the	the	DET
taxlaw-6679	796	13	precise	precise	ADJ
taxlaw-6679	796	14	list	list	NOUN
taxlaw-6679	796	15	of	of	ADP
taxlaw-6679	796	16	items	item	NOUN
taxlaw-6679	796	17	that	that	PRON
taxlaw-6679	796	18	should	should	AUX
taxlaw-6679	796	19	be	be	AUX
taxlaw-6679	796	20	considered	consider	VERB
taxlaw-6679	796	21	practically	practically	ADV
taxlaw-6679	796	22	nonseverable	nonseverable	ADJ
taxlaw-6679	796	23	.	.	PUNCT
taxlaw-6679	797	1	but	but	CCONJ
taxlaw-6679	797	2	the	the	DET
taxlaw-6679	797	3	importance	importance	NOUN
taxlaw-6679	797	4	of	of	ADP
taxlaw-6679	797	5	this	this	DET
taxlaw-6679	797	6	concept	concept	NOUN
taxlaw-6679	797	7	does	do	AUX
taxlaw-6679	797	8	not	not	PART
taxlaw-6679	797	9	depend	depend	VERB
taxlaw-6679	797	10	on	on	ADP
taxlaw-6679	797	11	uniform	uniform	ADJ
taxlaw-6679	797	12	agreement	agreement	NOUN
taxlaw-6679	797	13	on	on	ADP
taxlaw-6679	797	14	what	what	PRON
taxlaw-6679	797	15	is	be	AUX
taxlaw-6679	797	16	or	or	CCONJ
taxlaw-6679	797	17	is	be	AUX
taxlaw-6679	797	18	not	not	PART
taxlaw-6679	797	19	nonseverable	nonseverable	ADJ
taxlaw-6679	797	20	.	.	PUNCT
taxlaw-6679	798	1	rather	rather	ADV
taxlaw-6679	798	2	,	,	PUNCT
taxlaw-6679	798	3	the	the	DET
taxlaw-6679	798	4	key	key	ADJ
taxlaw-6679	798	5	argument	argument	NOUN
taxlaw-6679	798	6	is	be	AUX
taxlaw-6679	798	7	that	that	SCONJ
taxlaw-6679	798	8	states	state	NOUN
taxlaw-6679	798	9	should	should	AUX
taxlaw-6679	798	10	198	198	NUM
taxlaw-6679	798	11	mason	mason	NOUN
taxlaw-6679	798	12	,	,	PUNCT
taxlaw-6679	798	13	supra	supra	PROPN
taxlaw-6679	798	14	note	note	PROPN
taxlaw-6679	798	15	4	4	NUM
taxlaw-6679	798	16	,	,	PUNCT
taxlaw-6679	798	17	at	at	ADP
taxlaw-6679	798	18	1329	1329	NUM
taxlaw-6679	798	19	199	199	NUM
taxlaw-6679	798	20	the	the	DET
taxlaw-6679	798	21	centrality	centrality	NOUN
taxlaw-6679	798	22	or	or	CCONJ
taxlaw-6679	798	23	non	non	NOUN
taxlaw-6679	798	24	-	-	NOUN
taxlaw-6679	798	25	negotiability	negotiability	NOUN
taxlaw-6679	798	26	of	of	ADP
taxlaw-6679	798	27	the	the	DET
taxlaw-6679	798	28	federal	federal	ADJ
taxlaw-6679	798	29	realization	realization	NOUN
taxlaw-6679	798	30	rule	rule	NOUN
taxlaw-6679	798	31	has	have	AUX
taxlaw-6679	798	32	been	be	AUX
taxlaw-6679	798	33	recognized	recognize	VERB
taxlaw-6679	798	34	by	by	ADP
taxlaw-6679	798	35	many	many	ADJ
taxlaw-6679	798	36	scholars	scholar	NOUN
taxlaw-6679	798	37	.	.	PUNCT
taxlaw-6679	799	1	see	see	VERB
taxlaw-6679	799	2	,	,	PUNCT
taxlaw-6679	799	3	e.g.	e.g.	ADV
taxlaw-6679	799	4	,	,	PUNCT
taxlaw-6679	799	5	mason	mason	PROPN
taxlaw-6679	799	6	,	,	PUNCT
taxlaw-6679	799	7	supra	supra	PROPN
taxlaw-6679	799	8	note	note	AUX
taxlaw-6679	799	9	4	4	NUM
taxlaw-6679	799	10	,	,	PUNCT
taxlaw-6679	799	11	at	at	ADP
taxlaw-6679	799	12	1290	1290	NUM
taxlaw-6679	799	13	;	;	PUNCT
taxlaw-6679	799	14	scharff	scharff	NOUN
taxlaw-6679	799	15	,	,	PUNCT
taxlaw-6679	799	16	supra	supra	PROPN
taxlaw-6679	799	17	note	note	NOUN
taxlaw-6679	799	18	66	66	NUM
taxlaw-6679	799	19	,	,	PUNCT
taxlaw-6679	799	20	at	at	ADP
taxlaw-6679	799	21	703	703	NUM
taxlaw-6679	799	22	.	.	PUNCT
taxlaw-6679	800	1	mason	mason	PROPN
taxlaw-6679	800	2	also	also	ADV
taxlaw-6679	800	3	identifies	identify	VERB
taxlaw-6679	800	4	annual	annual	ADJ
taxlaw-6679	800	5	filing	filing	NOUN
taxlaw-6679	800	6	without	without	ADP
taxlaw-6679	800	7	income	income	NOUN
taxlaw-6679	800	8	averaging	averaging	NOUN
taxlaw-6679	800	9	and	and	CCONJ
taxlaw-6679	800	10	the	the	DET
taxlaw-6679	800	11	exclusion	exclusion	NOUN
taxlaw-6679	800	12	of	of	ADP
taxlaw-6679	800	13	imputed	imputed	ADJ
taxlaw-6679	800	14	income	income	NOUN
taxlaw-6679	800	15	as	as	ADP
taxlaw-6679	800	16	practically	practically	ADV
taxlaw-6679	800	17	nonseverable	nonseverable	ADJ
taxlaw-6679	800	18	.	.	PUNCT
taxlaw-6679	801	1	mason	mason	PROPN
taxlaw-6679	801	2	,	,	PUNCT
taxlaw-6679	801	3	supra	supra	PROPN
taxlaw-6679	801	4	note	note	PROPN
taxlaw-6679	801	5	4	4	NUM
taxlaw-6679	801	6	,	,	PUNCT
taxlaw-6679	801	7	at	at	ADP
taxlaw-6679	801	8	1289	1289	NUM
taxlaw-6679	801	9	-	-	SYM
taxlaw-6679	801	10	91	91	NUM
taxlaw-6679	801	11	.	.	PUNCT
taxlaw-6679	802	1	[	[	X
taxlaw-6679	802	2	vol.11:1	vol.11:1	PROPN
taxlaw-6679	802	3	columbia	columbia	PROPN
taxlaw-6679	802	4	journal	journal	PROPN
taxlaw-6679	802	5	of	of	ADP
taxlaw-6679	802	6	tax	tax	NOUN
taxlaw-6679	802	7	law	law	NOUN
taxlaw-6679	802	8	96	96	NUM
taxlaw-6679	802	9	carefully	carefully	ADV
taxlaw-6679	802	10	consider	consider	VERB
taxlaw-6679	802	11	the	the	DET
taxlaw-6679	802	12	relevant	relevant	ADJ
taxlaw-6679	802	13	costs	cost	NOUN
taxlaw-6679	802	14	and	and	CCONJ
taxlaw-6679	802	15	benefits	benefit	NOUN
taxlaw-6679	802	16	of	of	ADP
taxlaw-6679	802	17	its	its	PRON
taxlaw-6679	802	18	decisions	decision	NOUN
taxlaw-6679	802	19	to	to	PART
taxlaw-6679	802	20	conform	conform	VERB
taxlaw-6679	802	21	or	or	CCONJ
taxlaw-6679	802	22	decouple	decouple	VERB
taxlaw-6679	802	23	from	from	ADP
taxlaw-6679	802	24	specific	specific	ADJ
taxlaw-6679	802	25	features	feature	NOUN
taxlaw-6679	802	26	of	of	ADP
taxlaw-6679	802	27	the	the	DET
taxlaw-6679	802	28	federal	federal	ADJ
taxlaw-6679	802	29	income	income	NOUN
taxlaw-6679	802	30	tax	tax	NOUN
taxlaw-6679	802	31	system.200	system.200	PROPN
taxlaw-6679	802	32	b.	b.	PROPN
taxlaw-6679	802	33	borrow	borrow	VERB
taxlaw-6679	802	34	federal	federal	ADJ
taxlaw-6679	802	35	definitions	definition	NOUN
taxlaw-6679	802	36	,	,	PUNCT
taxlaw-6679	802	37	not	not	PART
taxlaw-6679	802	38	federal	federal	ADJ
taxlaw-6679	802	39	treatment	treatment	NOUN
taxlaw-6679	802	40	one	one	NOUN
taxlaw-6679	802	41	frequently	frequently	ADV
taxlaw-6679	802	42	cited	cite	VERB
taxlaw-6679	802	43	justification	justification	NOUN
taxlaw-6679	802	44	for	for	ADP
taxlaw-6679	802	45	conformity	conformity	NOUN
taxlaw-6679	802	46	is	be	AUX
taxlaw-6679	802	47	that	that	SCONJ
taxlaw-6679	802	48	it	it	PRON
taxlaw-6679	802	49	would	would	AUX
taxlaw-6679	802	50	be	be	AUX
taxlaw-6679	802	51	impossible	impossible	ADJ
taxlaw-6679	802	52	or	or	CCONJ
taxlaw-6679	802	53	impracticable	impracticable	ADJ
taxlaw-6679	802	54	for	for	SCONJ
taxlaw-6679	802	55	a	a	DET
taxlaw-6679	802	56	state	state	NOUN
taxlaw-6679	802	57	to	to	PART
taxlaw-6679	802	58	develop	develop	VERB
taxlaw-6679	802	59	the	the	DET
taxlaw-6679	802	60	kind	kind	NOUN
taxlaw-6679	802	61	of	of	ADP
taxlaw-6679	802	62	detailed	detailed	ADJ
taxlaw-6679	802	63	tax	tax	NOUN
taxlaw-6679	802	64	guidance	guidance	NOUN
taxlaw-6679	802	65	that	that	SCONJ
taxlaw-6679	802	66	the	the	DET
taxlaw-6679	802	67	federal	federal	ADJ
taxlaw-6679	802	68	government	government	NOUN
taxlaw-6679	802	69	produces	produce	VERB
taxlaw-6679	802	70	.	.	PUNCT
taxlaw-6679	803	1	to	to	PART
taxlaw-6679	803	2	be	be	AUX
taxlaw-6679	803	3	clear	clear	ADJ
taxlaw-6679	803	4	,	,	PUNCT
taxlaw-6679	803	5	this	this	PRON
taxlaw-6679	803	6	is	be	AUX
taxlaw-6679	803	7	a	a	DET
taxlaw-6679	803	8	legitimate	legitimate	ADJ
taxlaw-6679	803	9	concern	concern	NOUN
taxlaw-6679	803	10	,	,	PUNCT
taxlaw-6679	803	11	particularly	particularly	ADV
taxlaw-6679	803	12	for	for	ADP
taxlaw-6679	803	13	small	small	ADJ
taxlaw-6679	803	14	states	state	NOUN
taxlaw-6679	803	15	.	.	PUNCT
taxlaw-6679	804	1	it	it	PRON
taxlaw-6679	804	2	would	would	AUX
taxlaw-6679	804	3	also	also	ADV
taxlaw-6679	804	4	likely	likely	ADV
taxlaw-6679	804	5	be	be	AUX
taxlaw-6679	804	6	tremendously	tremendously	ADV
taxlaw-6679	804	7	inefficient	inefficient	ADJ
taxlaw-6679	804	8	.	.	PUNCT
taxlaw-6679	805	1	do	do	AUX
taxlaw-6679	805	2	we	we	PRON
taxlaw-6679	805	3	really	really	ADV
taxlaw-6679	805	4	need	need	VERB
taxlaw-6679	805	5	fifty	fifty	NUM
taxlaw-6679	805	6	state	state	NOUN
taxlaw-6679	805	7	governments	government	NOUN
taxlaw-6679	805	8	to	to	PART
taxlaw-6679	805	9	develop	develop	VERB
taxlaw-6679	805	10	their	their	PRON
taxlaw-6679	805	11	own	own	ADJ
taxlaw-6679	805	12	guidance	guidance	NOUN
taxlaw-6679	805	13	on	on	ADP
taxlaw-6679	805	14	what	what	PRON
taxlaw-6679	805	15	qualifies	qualify	VERB
taxlaw-6679	805	16	as	as	ADP
taxlaw-6679	805	17	deductible	deductible	ADJ
taxlaw-6679	805	18	home	home	NOUN
taxlaw-6679	805	19	mortgage	mortgage	NOUN
taxlaw-6679	805	20	interest	interest	NOUN
taxlaw-6679	805	21	?	?	PUNCT
taxlaw-6679	806	1	but	but	CCONJ
taxlaw-6679	806	2	a	a	DET
taxlaw-6679	806	3	state	state	NOUN
taxlaw-6679	806	4	can	can	AUX
taxlaw-6679	806	5	take	take	VERB
taxlaw-6679	806	6	advantage	advantage	NOUN
taxlaw-6679	806	7	of	of	ADP
taxlaw-6679	806	8	that	that	DET
taxlaw-6679	806	9	federal	federal	ADJ
taxlaw-6679	806	10	guidance	guidance	NOUN
taxlaw-6679	806	11	without	without	ADP
taxlaw-6679	806	12	signing	sign	VERB
taxlaw-6679	806	13	on	on	ADP
taxlaw-6679	806	14	to	to	ADP
taxlaw-6679	806	15	the	the	DET
taxlaw-6679	806	16	federal	federal	ADJ
taxlaw-6679	806	17	tax	tax	NOUN
taxlaw-6679	806	18	treatment	treatment	NOUN
taxlaw-6679	806	19	of	of	ADP
taxlaw-6679	806	20	the	the	DET
taxlaw-6679	806	21	underlying	underlie	VERB
taxlaw-6679	806	22	item	item	NOUN
taxlaw-6679	806	23	.	.	PUNCT
taxlaw-6679	807	1	for	for	ADP
taxlaw-6679	807	2	example	example	NOUN
taxlaw-6679	807	3	,	,	PUNCT
taxlaw-6679	807	4	a	a	DET
taxlaw-6679	807	5	state	state	NOUN
taxlaw-6679	807	6	could	could	AUX
taxlaw-6679	807	7	choose	choose	VERB
taxlaw-6679	807	8	to	to	PART
taxlaw-6679	807	9	begin	begin	VERB
taxlaw-6679	807	10	its	its	PRON
taxlaw-6679	807	11	individual	individual	ADJ
taxlaw-6679	807	12	income	income	NOUN
taxlaw-6679	807	13	tax	tax	NOUN
taxlaw-6679	807	14	calculations	calculation	NOUN
taxlaw-6679	807	15	from	from	ADP
taxlaw-6679	807	16	federal	federal	ADJ
taxlaw-6679	807	17	gross	gross	ADJ
taxlaw-6679	807	18	income	income	NOUN
taxlaw-6679	807	19	–	–	PUNCT
taxlaw-6679	807	20	now	now	ADV
taxlaw-6679	807	21	referred	refer	VERB
taxlaw-6679	807	22	to	to	ADP
taxlaw-6679	807	23	as	as	ADP
taxlaw-6679	807	24	“	"	PUNCT
taxlaw-6679	807	25	total	total	ADJ
taxlaw-6679	807	26	income	income	NOUN
taxlaw-6679	807	27	”	"	PUNCT
taxlaw-6679	807	28	on	on	ADP
taxlaw-6679	807	29	the	the	DET
taxlaw-6679	807	30	form	form	NOUN
taxlaw-6679	807	31	1040	1040	NUM
taxlaw-6679	807	32	.	.	PUNCT
taxlaw-6679	808	1	one	one	PRON
taxlaw-6679	808	2	might	might	AUX
taxlaw-6679	808	3	refer	refer	VERB
taxlaw-6679	808	4	this	this	PRON
taxlaw-6679	808	5	as	as	ADP
taxlaw-6679	808	6	“	"	PUNCT
taxlaw-6679	808	7	super	super	ADJ
taxlaw-6679	808	8	light	light	ADJ
taxlaw-6679	808	9	”	"	PUNCT
taxlaw-6679	808	10	conformity	conformity	NOUN
taxlaw-6679	808	11	as	as	SCONJ
taxlaw-6679	808	12	it	it	PRON
taxlaw-6679	808	13	only	only	ADV
taxlaw-6679	808	14	includes	include	VERB
taxlaw-6679	808	15	federal	federal	ADJ
taxlaw-6679	808	16	income	income	NOUN
taxlaw-6679	808	17	and	and	CCONJ
taxlaw-6679	808	18	does	do	AUX
taxlaw-6679	808	19	not	not	PART
taxlaw-6679	808	20	incorporate	incorporate	VERB
taxlaw-6679	808	21	any	any	DET
taxlaw-6679	808	22	federal	federal	ADJ
taxlaw-6679	808	23	deductions	deduction	NOUN
taxlaw-6679	808	24	.	.	PUNCT
taxlaw-6679	809	1	to	to	ADP
taxlaw-6679	809	2	the	the	DET
taxlaw-6679	809	3	extent	extent	NOUN
taxlaw-6679	809	4	that	that	SCONJ
taxlaw-6679	809	5	a	a	DET
taxlaw-6679	809	6	state	state	NOUN
taxlaw-6679	809	7	decides	decide	VERB
taxlaw-6679	809	8	to	to	PART
taxlaw-6679	809	9	sign	sign	VERB
taxlaw-6679	809	10	on	on	ADP
taxlaw-6679	809	11	to	to	ADP
taxlaw-6679	809	12	any	any	PRON
taxlaw-6679	809	13	of	of	ADP
taxlaw-6679	809	14	the	the	DET
taxlaw-6679	809	15	federal	federal	ADJ
taxlaw-6679	809	16	deductions	deduction	NOUN
taxlaw-6679	809	17	,	,	PUNCT
taxlaw-6679	809	18	it	it	PRON
taxlaw-6679	809	19	could	could	AUX
taxlaw-6679	809	20	do	do	VERB
taxlaw-6679	809	21	so	so	ADV
taxlaw-6679	809	22	by	by	ADP
taxlaw-6679	809	23	adding	add	VERB
taxlaw-6679	809	24	them	they	PRON
taxlaw-6679	809	25	to	to	ADP
taxlaw-6679	809	26	state	state	NOUN
taxlaw-6679	809	27	statute	statute	NOUN
taxlaw-6679	809	28	using	use	VERB
taxlaw-6679	809	29	the	the	DET
taxlaw-6679	809	30	relevant	relevant	ADJ
taxlaw-6679	809	31	federal	federal	ADJ
taxlaw-6679	809	32	definition	definition	NOUN
taxlaw-6679	809	33	,	,	PUNCT
taxlaw-6679	809	34	but	but	CCONJ
taxlaw-6679	809	35	not	not	PART
taxlaw-6679	809	36	incorporating	incorporate	VERB
taxlaw-6679	809	37	the	the	DET
taxlaw-6679	809	38	deduction	deduction	NOUN
taxlaw-6679	809	39	wholesale	wholesale	NOUN
taxlaw-6679	809	40	from	from	ADP
taxlaw-6679	809	41	the	the	DET
taxlaw-6679	809	42	federal	federal	PROPN
taxlaw-6679	809	43	code	code	PROPN
taxlaw-6679	809	44	.	.	PUNCT
taxlaw-6679	810	1	this	this	PRON
taxlaw-6679	810	2	allows	allow	VERB
taxlaw-6679	810	3	a	a	DET
taxlaw-6679	810	4	state	state	NOUN
taxlaw-6679	810	5	to	to	PART
taxlaw-6679	810	6	benefit	benefit	VERB
taxlaw-6679	810	7	from	from	ADP
taxlaw-6679	810	8	federal	federal	ADJ
taxlaw-6679	810	9	guidance	guidance	NOUN
taxlaw-6679	810	10	while	while	SCONJ
taxlaw-6679	810	11	lessening	lessen	VERB
taxlaw-6679	810	12	the	the	DET
taxlaw-6679	810	13	state	state	NOUN
taxlaw-6679	810	14	’s	’s	PART
taxlaw-6679	810	15	vulnerability	vulnerability	NOUN
taxlaw-6679	810	16	to	to	ADP
taxlaw-6679	810	17	federal	federal	ADJ
taxlaw-6679	810	18	changes	change	NOUN
taxlaw-6679	810	19	to	to	ADP
taxlaw-6679	810	20	the	the	DET
taxlaw-6679	810	21	deduction	deduction	NOUN
taxlaw-6679	810	22	itself	itself	PRON
taxlaw-6679	810	23	.	.	PUNCT
taxlaw-6679	811	1	take	take	VERB
taxlaw-6679	811	2	the	the	DET
taxlaw-6679	811	3	example	example	NOUN
taxlaw-6679	811	4	of	of	ADP
taxlaw-6679	811	5	the	the	DET
taxlaw-6679	811	6	current	current	ADJ
taxlaw-6679	811	7	federal	federal	ADJ
taxlaw-6679	811	8	deduction	deduction	NOUN
taxlaw-6679	811	9	for	for	ADP
taxlaw-6679	811	10	home	home	NOUN
taxlaw-6679	811	11	mortgage	mortgage	NOUN
taxlaw-6679	811	12	interest	interest	NOUN
taxlaw-6679	811	13	.	.	PUNCT
taxlaw-6679	812	1	many	many	ADJ
taxlaw-6679	812	2	states	state	NOUN
taxlaw-6679	812	3	conform	conform	VERB
taxlaw-6679	812	4	to	to	ADP
taxlaw-6679	812	5	the	the	DET
taxlaw-6679	812	6	federal	federal	ADJ
taxlaw-6679	812	7	deduction	deduction	NOUN
taxlaw-6679	812	8	,	,	PUNCT
taxlaw-6679	812	9	which	which	PRON
taxlaw-6679	812	10	includes	include	VERB
taxlaw-6679	812	11	not	not	PART
taxlaw-6679	812	12	only	only	ADJ
taxlaw-6679	812	13	definitions	definition	NOUN
taxlaw-6679	812	14	of	of	ADP
taxlaw-6679	812	15	several	several	ADJ
taxlaw-6679	812	16	terms	term	NOUN
taxlaw-6679	812	17	(	(	PUNCT
taxlaw-6679	812	18	qualified	qualified	ADJ
taxlaw-6679	812	19	residence	residence	NOUN
taxlaw-6679	812	20	,	,	PUNCT
taxlaw-6679	812	21	principal	principal	ADJ
taxlaw-6679	812	22	residence	residence	NOUN
taxlaw-6679	812	23	,	,	PUNCT
taxlaw-6679	812	24	acquisition	acquisition	NOUN
taxlaw-6679	812	25	indebtedness	indebtedness	NOUN
taxlaw-6679	812	26	,	,	PUNCT
taxlaw-6679	812	27	home	home	NOUN
taxlaw-6679	812	28	equity	equity	NOUN
taxlaw-6679	812	29	indebtedness	indebtedness	NOUN
taxlaw-6679	812	30	)	)	PUNCT
taxlaw-6679	812	31	,	,	PUNCT
taxlaw-6679	812	32	but	but	CCONJ
taxlaw-6679	812	33	also	also	ADV
taxlaw-6679	812	34	several	several	ADJ
taxlaw-6679	812	35	quantitative	quantitative	ADJ
taxlaw-6679	812	36	limits	limit	NOUN
taxlaw-6679	812	37	on	on	ADP
taxlaw-6679	812	38	the	the	DET
taxlaw-6679	812	39	deduction	deduction	NOUN
taxlaw-6679	812	40	(	(	PUNCT
taxlaw-6679	812	41	the	the	DET
taxlaw-6679	812	42	amount	amount	NOUN
taxlaw-6679	812	43	of	of	ADP
taxlaw-6679	812	44	principal	principal	NOUN
taxlaw-6679	812	45	on	on	ADP
taxlaw-6679	812	46	which	which	PRON
taxlaw-6679	812	47	interest	interest	NOUN
taxlaw-6679	812	48	can	can	AUX
taxlaw-6679	812	49	be	be	AUX
taxlaw-6679	812	50	deducted	deduct	VERB
taxlaw-6679	812	51	,	,	PUNCT
taxlaw-6679	812	52	how	how	SCONJ
taxlaw-6679	812	53	many	many	ADJ
taxlaw-6679	812	54	homes	home	NOUN
taxlaw-6679	812	55	can	can	AUX
taxlaw-6679	812	56	count	count	VERB
taxlaw-6679	812	57	as	as	ADP
taxlaw-6679	812	58	a	a	DET
taxlaw-6679	812	59	qualified	qualified	ADJ
taxlaw-6679	812	60	residence	residence	NOUN
taxlaw-6679	812	61	,	,	PUNCT
taxlaw-6679	812	62	etc	etc	X
taxlaw-6679	812	63	.	.	X
taxlaw-6679	812	64	)	)	PUNCT
taxlaw-6679	812	65	.	.	PUNCT
taxlaw-6679	813	1	if	if	SCONJ
taxlaw-6679	813	2	a	a	DET
taxlaw-6679	813	3	state	state	NOUN
taxlaw-6679	813	4	wanted	want	VERB
taxlaw-6679	813	5	to	to	PART
taxlaw-6679	813	6	allow	allow	VERB
taxlaw-6679	813	7	a	a	DET
taxlaw-6679	813	8	deduction	deduction	NOUN
taxlaw-6679	813	9	for	for	ADP
taxlaw-6679	813	10	home	home	NOUN
taxlaw-6679	813	11	mortgage	mortgage	NOUN
taxlaw-6679	813	12	interest	interest	NOUN
taxlaw-6679	813	13	,	,	PUNCT
taxlaw-6679	813	14	it	it	PRON
taxlaw-6679	813	15	could	could	AUX
taxlaw-6679	813	16	(	(	PUNCT
taxlaw-6679	813	17	after	after	ADP
taxlaw-6679	813	18	careful	careful	ADJ
taxlaw-6679	813	19	analysis	analysis	NOUN
taxlaw-6679	813	20	!	!	PUNCT
taxlaw-6679	813	21	)	)	PUNCT
taxlaw-6679	813	22	decide	decide	VERB
taxlaw-6679	813	23	which	which	PRON
taxlaw-6679	813	24	features	feature	VERB
taxlaw-6679	813	25	of	of	ADP
taxlaw-6679	813	26	the	the	DET
taxlaw-6679	813	27	federal	federal	ADJ
taxlaw-6679	813	28	deduction	deduction	NOUN
taxlaw-6679	813	29	it	it	PRON
taxlaw-6679	813	30	wanted	want	VERB
taxlaw-6679	813	31	to	to	PART
taxlaw-6679	813	32	borrow	borrow	VERB
taxlaw-6679	813	33	.	.	PUNCT
taxlaw-6679	814	1	for	for	ADP
taxlaw-6679	814	2	example	example	NOUN
taxlaw-6679	814	3	,	,	PUNCT
taxlaw-6679	814	4	it	it	PRON
taxlaw-6679	814	5	might	might	AUX
taxlaw-6679	814	6	make	make	VERB
taxlaw-6679	814	7	sense	sense	NOUN
taxlaw-6679	814	8	for	for	SCONJ
taxlaw-6679	814	9	a	a	DET
taxlaw-6679	814	10	state	state	NOUN
taxlaw-6679	814	11	to	to	PART
taxlaw-6679	814	12	rely	rely	VERB
taxlaw-6679	814	13	on	on	ADP
taxlaw-6679	814	14	the	the	DET
taxlaw-6679	814	15	federal	federal	ADJ
taxlaw-6679	814	16	tax	tax	NOUN
taxlaw-6679	814	17	code	code	NOUN
taxlaw-6679	814	18	definition	definition	NOUN
taxlaw-6679	814	19	and	and	CCONJ
taxlaw-6679	814	20	guidance	guidance	NOUN
taxlaw-6679	814	21	establishing	establish	VERB
taxlaw-6679	814	22	a	a	DET
taxlaw-6679	814	23	taxpayer	taxpayer	NOUN
taxlaw-6679	814	24	’s	’s	PART
taxlaw-6679	814	25	“	"	PUNCT
taxlaw-6679	814	26	principal	principal	ADJ
taxlaw-6679	814	27	residence	residence	NOUN
taxlaw-6679	814	28	”	"	PUNCT
taxlaw-6679	814	29	and	and	CCONJ
taxlaw-6679	814	30	“	"	PUNCT
taxlaw-6679	814	31	acquisition	acquisition	NOUN
taxlaw-6679	814	32	indebtedness	indebtedness	NOUN
taxlaw-6679	814	33	,	,	PUNCT
taxlaw-6679	814	34	”	"	PUNCT
taxlaw-6679	814	35	but	but	CCONJ
taxlaw-6679	814	36	otherwise	otherwise	ADV
taxlaw-6679	814	37	craft	craft	VERB
taxlaw-6679	814	38	state	state	NOUN
taxlaw-6679	814	39	-	-	PUNCT
taxlaw-6679	814	40	specific	specific	ADJ
taxlaw-6679	814	41	features	feature	NOUN
taxlaw-6679	814	42	.	.	PUNCT
taxlaw-6679	815	1	a	a	DET
taxlaw-6679	815	2	state	state	NOUN
taxlaw-6679	815	3	might	might	AUX
taxlaw-6679	815	4	decide	decide	VERB
taxlaw-6679	815	5	to	to	PART
taxlaw-6679	815	6	allow	allow	VERB
taxlaw-6679	815	7	a	a	DET
taxlaw-6679	815	8	deduction	deduction	NOUN
taxlaw-6679	815	9	for	for	ADP
taxlaw-6679	815	10	home	home	NOUN
taxlaw-6679	815	11	mortgage	mortgage	NOUN
taxlaw-6679	815	12	interest	interest	NOUN
taxlaw-6679	815	13	on	on	ADP
taxlaw-6679	815	14	only	only	ADV
taxlaw-6679	815	15	a	a	DET
taxlaw-6679	815	16	single	single	ADJ
taxlaw-6679	815	17	home	home	NOUN
taxlaw-6679	815	18	,	,	PUNCT
taxlaw-6679	815	19	rather	rather	ADV
taxlaw-6679	815	20	than	than	ADP
taxlaw-6679	815	21	two	two	NUM
taxlaw-6679	815	22	as	as	SCONJ
taxlaw-6679	815	23	the	the	DET
taxlaw-6679	815	24	federal	federal	ADJ
taxlaw-6679	815	25	rules	rule	NOUN
taxlaw-6679	815	26	allow	allow	VERB
taxlaw-6679	815	27	.	.	PUNCT
taxlaw-6679	816	1	or	or	CCONJ
taxlaw-6679	816	2	it	it	PRON
taxlaw-6679	816	3	might	might	AUX
taxlaw-6679	816	4	adopt	adopt	VERB
taxlaw-6679	816	5	different	different	ADJ
taxlaw-6679	816	6	quantitative	quantitative	ADJ
taxlaw-6679	816	7	limits	limit	NOUN
taxlaw-6679	816	8	on	on	ADP
taxlaw-6679	816	9	the	the	DET
taxlaw-6679	816	10	principal	principal	NOUN
taxlaw-6679	816	11	on	on	ADP
taxlaw-6679	816	12	which	which	PRON
taxlaw-6679	816	13	mortgage	mortgage	NOUN
taxlaw-6679	816	14	interest	interest	NOUN
taxlaw-6679	816	15	may	may	AUX
taxlaw-6679	816	16	be	be	AUX
taxlaw-6679	816	17	deducted	deduct	VERB
taxlaw-6679	816	18	.	.	PUNCT
taxlaw-6679	817	1	the	the	DET
taxlaw-6679	817	2	federal	federal	ADJ
taxlaw-6679	817	3	limit	limit	NOUN
taxlaw-6679	817	4	of	of	ADP
taxlaw-6679	817	5	$	$	SYM
taxlaw-6679	817	6	750,000	750,000	NUM
taxlaw-6679	817	7	of	of	ADP
taxlaw-6679	817	8	acquisition	acquisition	NOUN
taxlaw-6679	817	9	debt	debt	NOUN
taxlaw-6679	817	10	might	might	AUX
taxlaw-6679	817	11	be	be	AUX
taxlaw-6679	817	12	appropriate	appropriate	ADJ
taxlaw-6679	817	13	for	for	ADP
taxlaw-6679	817	14	a	a	DET
taxlaw-6679	817	15	state	state	NOUN
taxlaw-6679	817	16	with	with	ADP
taxlaw-6679	817	17	high	high	ADJ
taxlaw-6679	817	18	housing	housing	NOUN
taxlaw-6679	817	19	prices	price	NOUN
taxlaw-6679	817	20	,	,	PUNCT
taxlaw-6679	817	21	but	but	CCONJ
taxlaw-6679	817	22	it	it	PRON
taxlaw-6679	817	23	might	might	AUX
taxlaw-6679	817	24	be	be	AUX
taxlaw-6679	817	25	undesirably	undesirably	ADV
taxlaw-6679	817	26	high	high	ADJ
taxlaw-6679	817	27	for	for	ADP
taxlaw-6679	817	28	a	a	DET
taxlaw-6679	817	29	state	state	NOUN
taxlaw-6679	817	30	with	with	ADP
taxlaw-6679	817	31	modest	modest	ADJ
taxlaw-6679	817	32	housing	housing	NOUN
taxlaw-6679	817	33	prices	price	NOUN
taxlaw-6679	817	34	.	.	PUNCT
taxlaw-6679	818	1	a	a	DET
taxlaw-6679	818	2	state	state	NOUN
taxlaw-6679	818	3	could	could	AUX
taxlaw-6679	818	4	easily	easily	ADV
taxlaw-6679	818	5	make	make	VERB
taxlaw-6679	818	6	these	these	DET
taxlaw-6679	818	7	choices	choice	NOUN
taxlaw-6679	818	8	,	,	PUNCT
taxlaw-6679	818	9	and	and	CCONJ
taxlaw-6679	818	10	they	they	PRON
taxlaw-6679	818	11	could	could	AUX
taxlaw-6679	818	12	be	be	AUX
taxlaw-6679	818	13	easily	easily	ADV
taxlaw-6679	818	14	administered	administer	VERB
taxlaw-6679	818	15	,	,	PUNCT
taxlaw-6679	818	16	by	by	ADP
taxlaw-6679	818	17	borrowing	borrow	VERB
taxlaw-6679	818	18	a	a	DET
taxlaw-6679	818	19	few	few	ADJ
taxlaw-6679	818	20	key	key	ADJ
taxlaw-6679	818	21	definitions	definition	NOUN
taxlaw-6679	818	22	and	and	CCONJ
taxlaw-6679	818	23	not	not	PART
taxlaw-6679	818	24	simply	simply	ADV
taxlaw-6679	818	25	incorporating	incorporate	VERB
taxlaw-6679	818	26	the	the	DET
taxlaw-6679	818	27	federal	federal	ADJ
taxlaw-6679	818	28	deduction	deduction	NOUN
taxlaw-6679	818	29	wholesale	wholesale	NOUN
taxlaw-6679	818	30	.	.	PUNCT
taxlaw-6679	819	1	while	while	SCONJ
taxlaw-6679	819	2	congress	congress	PROPN
taxlaw-6679	819	3	might	might	AUX
taxlaw-6679	819	4	change	change	VERB
taxlaw-6679	819	5	various	various	ADJ
taxlaw-6679	819	6	aspects	aspect	NOUN
taxlaw-6679	819	7	of	of	ADP
taxlaw-6679	819	8	the	the	DET
taxlaw-6679	819	9	deduction	deduction	NOUN
taxlaw-6679	819	10	from	from	ADP
taxlaw-6679	819	11	time	time	NOUN
taxlaw-6679	819	12	to	to	ADP
taxlaw-6679	819	13	time	time	NOUN
taxlaw-6679	819	14	,	,	PUNCT
taxlaw-6679	819	15	it	it	PRON
taxlaw-6679	819	16	would	would	AUX
taxlaw-6679	819	17	be	be	AUX
taxlaw-6679	819	18	unlikely	unlikely	ADJ
taxlaw-6679	819	19	to	to	PART
taxlaw-6679	819	20	change	change	VERB
taxlaw-6679	819	21	a	a	DET
taxlaw-6679	819	22	basic	basic	ADJ
taxlaw-6679	819	23	definition	definition	NOUN
taxlaw-6679	819	24	like	like	ADP
taxlaw-6679	819	25	principal	principal	ADJ
taxlaw-6679	819	26	residence	residence	NOUN
taxlaw-6679	819	27	very	very	ADV
taxlaw-6679	819	28	often	often	ADV
taxlaw-6679	819	29	.	.	PUNCT
taxlaw-6679	820	1	and	and	CCONJ
taxlaw-6679	820	2	even	even	ADV
taxlaw-6679	820	3	if	if	SCONJ
taxlaw-6679	820	4	congress	congress	PROPN
taxlaw-6679	820	5	200	200	NUM
taxlaw-6679	820	6	see	see	VERB
taxlaw-6679	820	7	,	,	PUNCT
taxlaw-6679	820	8	e.g.	e.g.	ADV
taxlaw-6679	820	9	,	,	PUNCT
taxlaw-6679	820	10	shanske	shanske	ADJ
taxlaw-6679	820	11	,	,	PUNCT
taxlaw-6679	820	12	supra	supra	PROPN
taxlaw-6679	820	13	note	note	NOUN
taxlaw-6679	820	14	51	51	NUM
taxlaw-6679	820	15	,	,	PUNCT
taxlaw-6679	820	16	(	(	PUNCT
taxlaw-6679	820	17	manuscript	manuscript	NOUN
taxlaw-6679	820	18	at	at	ADP
taxlaw-6679	820	19	8	8	NUM
taxlaw-6679	820	20	-	-	SYM
taxlaw-6679	820	21	9	9	NUM
taxlaw-6679	820	22	,	,	PUNCT
taxlaw-6679	820	23	on	on	ADP
taxlaw-6679	820	24	file	file	NOUN
taxlaw-6679	820	25	at	at	ADP
taxlaw-6679	820	26	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3324557	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3324557	PROPN
taxlaw-6679	820	27	,	,	PUNCT
taxlaw-6679	820	28	[	[	X
taxlaw-6679	820	29	perma.cc/hl99-seq7	perma.cc/hl99-seq7	X
taxlaw-6679	820	30	)	)	PUNCT
taxlaw-6679	820	31	(	(	PUNCT
taxlaw-6679	820	32	noting	note	VERB
taxlaw-6679	820	33	that	that	SCONJ
taxlaw-6679	820	34	states	state	NOUN
taxlaw-6679	820	35	might	might	AUX
taxlaw-6679	820	36	be	be	AUX
taxlaw-6679	820	37	better	well	ADJ
taxlaw-6679	820	38	off	off	ADP
taxlaw-6679	820	39	deviating	deviate	VERB
taxlaw-6679	820	40	from	from	ADP
taxlaw-6679	820	41	federal	federal	ADJ
taxlaw-6679	820	42	depreciation	depreciation	NOUN
taxlaw-6679	820	43	rules	rule	NOUN
taxlaw-6679	820	44	)	)	PUNCT
taxlaw-6679	820	45	.	.	PUNCT
taxlaw-6679	821	1	2019	2019	NUM
taxlaw-6679	821	2	]	]	PUNCT
taxlaw-6679	821	3	state	state	NOUN
taxlaw-6679	821	4	individual	individual	ADJ
taxlaw-6679	821	5	income	income	NOUN
taxlaw-6679	821	6	tax	tax	NOUN
taxlaw-6679	821	7	conformity	conformity	NOUN
taxlaw-6679	821	8	in	in	ADP
taxlaw-6679	821	9	practice	practice	NOUN
taxlaw-6679	821	10	:	:	PUNCT
taxlaw-6679	821	11	evidence	evidence	NOUN
taxlaw-6679	821	12	from	from	ADP
taxlaw-6679	821	13	the	the	DET
taxlaw-6679	821	14	tax	tax	NOUN
taxlaw-6679	821	15	cuts	cut	NOUN
taxlaw-6679	821	16	&	&	CCONJ
taxlaw-6679	821	17	jobs	job	NOUN
taxlaw-6679	821	18	act	act	VERB
taxlaw-6679	821	19	97	97	NUM
taxlaw-6679	821	20	ended	end	VERB
taxlaw-6679	821	21	up	up	ADP
taxlaw-6679	821	22	repealing	repeal	VERB
taxlaw-6679	821	23	the	the	DET
taxlaw-6679	821	24	home	home	NOUN
taxlaw-6679	821	25	mortgage	mortgage	NOUN
taxlaw-6679	821	26	interest	interest	NOUN
taxlaw-6679	821	27	deduction	deduction	NOUN
taxlaw-6679	821	28	entirely	entirely	ADV
taxlaw-6679	821	29	,	,	PUNCT
taxlaw-6679	821	30	a	a	DET
taxlaw-6679	821	31	state	state	NOUN
taxlaw-6679	821	32	could	could	AUX
taxlaw-6679	821	33	still	still	ADV
taxlaw-6679	821	34	take	take	VERB
taxlaw-6679	821	35	advantage	advantage	NOUN
taxlaw-6679	821	36	of	of	ADP
taxlaw-6679	821	37	the	the	DET
taxlaw-6679	821	38	existing	exist	VERB
taxlaw-6679	821	39	federally	federally	ADV
taxlaw-6679	821	40	-	-	PUNCT
taxlaw-6679	821	41	defined	define	VERB
taxlaw-6679	821	42	terms	term	NOUN
taxlaw-6679	821	43	.	.	PUNCT
taxlaw-6679	822	1	the	the	DET
taxlaw-6679	822	2	only	only	ADJ
taxlaw-6679	822	3	impact	impact	NOUN
taxlaw-6679	822	4	would	would	AUX
taxlaw-6679	822	5	be	be	AUX
taxlaw-6679	822	6	a	a	DET
taxlaw-6679	822	7	lack	lack	NOUN
taxlaw-6679	822	8	of	of	ADP
taxlaw-6679	822	9	future	future	ADJ
taxlaw-6679	822	10	federal	federal	ADJ
taxlaw-6679	822	11	changes	change	NOUN
taxlaw-6679	822	12	or	or	CCONJ
taxlaw-6679	822	13	guidance	guidance	NOUN
taxlaw-6679	822	14	.	.	PUNCT
taxlaw-6679	823	1	using	use	VERB
taxlaw-6679	823	2	this	this	DET
taxlaw-6679	823	3	type	type	NOUN
taxlaw-6679	823	4	of	of	ADP
taxlaw-6679	823	5	approach	approach	NOUN
taxlaw-6679	823	6	would	would	AUX
taxlaw-6679	823	7	allow	allow	VERB
taxlaw-6679	823	8	a	a	DET
taxlaw-6679	823	9	state	state	NOUN
taxlaw-6679	823	10	to	to	PART
taxlaw-6679	823	11	more	more	ADV
taxlaw-6679	823	12	finely	finely	ADV
taxlaw-6679	823	13	tune	tune	VERB
taxlaw-6679	823	14	its	its	PRON
taxlaw-6679	823	15	tax	tax	NOUN
taxlaw-6679	823	16	policy	policy	NOUN
taxlaw-6679	823	17	while	while	SCONJ
taxlaw-6679	823	18	insulating	insulate	VERB
taxlaw-6679	823	19	the	the	DET
taxlaw-6679	823	20	state	state	NOUN
taxlaw-6679	823	21	from	from	ADP
taxlaw-6679	823	22	future	future	ADJ
taxlaw-6679	823	23	federal	federal	ADJ
taxlaw-6679	823	24	changes	change	NOUN
taxlaw-6679	823	25	.	.	PUNCT
taxlaw-6679	824	1	c.	c.	NOUN
taxlaw-6679	824	2	take	take	VERB
taxlaw-6679	824	3	advantage	advantage	NOUN
taxlaw-6679	824	4	of	of	ADP
taxlaw-6679	824	5	existing	exist	VERB
taxlaw-6679	824	6	data	datum	NOUN
taxlaw-6679	824	7	a	a	DET
taxlaw-6679	824	8	state	state	NOUN
taxlaw-6679	824	9	tax	tax	NOUN
taxlaw-6679	824	10	system	system	NOUN
taxlaw-6679	824	11	should	should	AUX
taxlaw-6679	824	12	generally	generally	ADV
taxlaw-6679	824	13	minimize	minimize	VERB
taxlaw-6679	824	14	the	the	DET
taxlaw-6679	824	15	burden	burden	NOUN
taxlaw-6679	824	16	of	of	ADP
taxlaw-6679	824	17	recordkeeping	recordkeeping	NOUN
taxlaw-6679	824	18	and	and	CCONJ
taxlaw-6679	824	19	return	return	VERB
taxlaw-6679	824	20	filing	filing	NOUN
taxlaw-6679	824	21	to	to	ADP
taxlaw-6679	824	22	the	the	DET
taxlaw-6679	824	23	extent	extent	NOUN
taxlaw-6679	824	24	possible	possible	ADJ
taxlaw-6679	824	25	,	,	PUNCT
taxlaw-6679	824	26	as	as	SCONJ
taxlaw-6679	824	27	such	such	ADJ
taxlaw-6679	824	28	costs	cost	NOUN
taxlaw-6679	824	29	represent	represent	VERB
taxlaw-6679	824	30	deadweight	deadweight	ADJ
taxlaw-6679	824	31	losses	loss	NOUN
taxlaw-6679	824	32	.	.	PUNCT
taxlaw-6679	825	1	201	201	NUM
taxlaw-6679	825	2	the	the	DET
taxlaw-6679	825	3	good	good	PROPN
taxlaw-6679	825	4	news	news	NOUN
taxlaw-6679	825	5	for	for	ADP
taxlaw-6679	825	6	states	state	NOUN
taxlaw-6679	825	7	is	be	AUX
taxlaw-6679	825	8	that	that	SCONJ
taxlaw-6679	825	9	many	many	ADJ
taxlaw-6679	825	10	of	of	ADP
taxlaw-6679	825	11	the	the	DET
taxlaw-6679	825	12	items	item	NOUN
taxlaw-6679	825	13	that	that	PRON
taxlaw-6679	825	14	are	be	AUX
taxlaw-6679	825	15	either	either	ADV
taxlaw-6679	825	16	included	include	VERB
taxlaw-6679	825	17	in	in	ADP
taxlaw-6679	825	18	income	income	NOUN
taxlaw-6679	825	19	or	or	CCONJ
taxlaw-6679	825	20	would	would	AUX
taxlaw-6679	825	21	potentially	potentially	ADV
taxlaw-6679	825	22	be	be	AUX
taxlaw-6679	825	23	allowed	allow	VERB
taxlaw-6679	825	24	as	as	SCONJ
taxlaw-6679	825	25	deductions	deduction	NOUN
taxlaw-6679	825	26	are	be	AUX
taxlaw-6679	825	27	already	already	ADV
taxlaw-6679	825	28	reported	report	VERB
taxlaw-6679	825	29	by	by	ADP
taxlaw-6679	825	30	third	third	ADJ
taxlaw-6679	825	31	parties	party	NOUN
taxlaw-6679	825	32	.	.	PUNCT
taxlaw-6679	826	1	states	state	NOUN
taxlaw-6679	826	2	should	should	AUX
taxlaw-6679	826	3	be	be	AUX
taxlaw-6679	826	4	cognizant	cognizant	ADJ
taxlaw-6679	826	5	of	of	ADP
taxlaw-6679	826	6	these	these	DET
taxlaw-6679	826	7	available	available	ADJ
taxlaw-6679	826	8	data	datum	NOUN
taxlaw-6679	826	9	sources	source	NOUN
taxlaw-6679	826	10	in	in	ADP
taxlaw-6679	826	11	designing	design	VERB
taxlaw-6679	826	12	their	their	PRON
taxlaw-6679	826	13	tax	tax	NOUN
taxlaw-6679	826	14	systems	system	NOUN
taxlaw-6679	826	15	,	,	PUNCT
taxlaw-6679	826	16	and	and	CCONJ
taxlaw-6679	826	17	take	take	VERB
taxlaw-6679	826	18	advantage	advantage	NOUN
taxlaw-6679	826	19	of	of	ADP
taxlaw-6679	826	20	easily	easily	ADV
taxlaw-6679	826	21	available	available	ADJ
taxlaw-6679	826	22	data	datum	NOUN
taxlaw-6679	826	23	whenever	whenever	SCONJ
taxlaw-6679	826	24	possible	possible	ADJ
taxlaw-6679	826	25	.	.	PUNCT
taxlaw-6679	827	1	doing	do	VERB
taxlaw-6679	827	2	so	so	SCONJ
taxlaw-6679	827	3	simplifies	simplifie	NOUN
taxlaw-6679	827	4	return	return	VERB
taxlaw-6679	827	5	preparation	preparation	NOUN
taxlaw-6679	827	6	for	for	ADP
taxlaw-6679	827	7	taxpayers	taxpayer	NOUN
taxlaw-6679	827	8	and	and	CCONJ
taxlaw-6679	827	9	enhances	enhance	VERB
taxlaw-6679	827	10	compliance	compliance	NOUN
taxlaw-6679	827	11	and	and	CCONJ
taxlaw-6679	827	12	enforcement	enforcement	NOUN
taxlaw-6679	827	13	.	.	PUNCT
taxlaw-6679	828	1	in	in	ADP
taxlaw-6679	828	2	contrast	contrast	NOUN
taxlaw-6679	828	3	,	,	PUNCT
taxlaw-6679	828	4	and	and	CCONJ
taxlaw-6679	828	5	related	relate	VERB
taxlaw-6679	828	6	to	to	ADP
taxlaw-6679	828	7	earlier	early	ADJ
taxlaw-6679	828	8	points	point	NOUN
taxlaw-6679	828	9	made	make	VERB
taxlaw-6679	828	10	,	,	PUNCT
taxlaw-6679	828	11	the	the	DET
taxlaw-6679	828	12	state	state	NOUN
taxlaw-6679	828	13	should	should	AUX
taxlaw-6679	828	14	be	be	AUX
taxlaw-6679	828	15	careful	careful	ADJ
taxlaw-6679	828	16	about	about	ADP
taxlaw-6679	828	17	requiring	require	VERB
taxlaw-6679	828	18	taxpayers	taxpayer	NOUN
taxlaw-6679	828	19	to	to	PART
taxlaw-6679	828	20	keep	keep	VERB
taxlaw-6679	828	21	track	track	NOUN
taxlaw-6679	828	22	of	of	ADP
taxlaw-6679	828	23	information	information	NOUN
taxlaw-6679	828	24	that	that	PRON
taxlaw-6679	828	25	is	be	AUX
taxlaw-6679	828	26	not	not	PART
taxlaw-6679	828	27	otherwise	otherwise	ADV
taxlaw-6679	828	28	available	available	ADJ
taxlaw-6679	828	29	or	or	CCONJ
taxlaw-6679	828	30	required	require	VERB
taxlaw-6679	828	31	for	for	ADP
taxlaw-6679	828	32	federal	federal	ADJ
taxlaw-6679	828	33	tax	tax	NOUN
taxlaw-6679	828	34	filing	filing	NOUN
taxlaw-6679	828	35	.	.	PUNCT
taxlaw-6679	829	1	to	to	ADP
taxlaw-6679	829	2	the	the	DET
taxlaw-6679	829	3	extent	extent	NOUN
taxlaw-6679	829	4	a	a	DET
taxlaw-6679	829	5	state	state	NOUN
taxlaw-6679	829	6	does	do	AUX
taxlaw-6679	829	7	require	require	VERB
taxlaw-6679	829	8	such	such	ADJ
taxlaw-6679	829	9	information	information	NOUN
taxlaw-6679	829	10	,	,	PUNCT
taxlaw-6679	829	11	it	it	PRON
taxlaw-6679	829	12	should	should	AUX
taxlaw-6679	829	13	clearly	clearly	ADV
taxlaw-6679	829	14	communicate	communicate	VERB
taxlaw-6679	829	15	with	with	ADP
taxlaw-6679	829	16	taxpayers	taxpayer	NOUN
taxlaw-6679	829	17	on	on	ADP
taxlaw-6679	829	18	an	an	DET
taxlaw-6679	829	19	annual	annual	ADJ
taxlaw-6679	829	20	basis	basis	NOUN
taxlaw-6679	829	21	about	about	ADP
taxlaw-6679	829	22	those	those	DET
taxlaw-6679	829	23	state	state	NOUN
taxlaw-6679	829	24	-	-	PUNCT
taxlaw-6679	829	25	specific	specific	ADJ
taxlaw-6679	829	26	items	item	NOUN
taxlaw-6679	829	27	so	so	SCONJ
taxlaw-6679	829	28	that	that	SCONJ
taxlaw-6679	829	29	accurate	accurate	ADJ
taxlaw-6679	829	30	records	record	NOUN
taxlaw-6679	829	31	can	can	AUX
taxlaw-6679	829	32	be	be	AUX
taxlaw-6679	829	33	kept.202	kept.202	PROPN
taxlaw-6679	829	34	the	the	DET
taxlaw-6679	829	35	state	state	NOUN
taxlaw-6679	829	36	should	should	AUX
taxlaw-6679	829	37	also	also	ADV
taxlaw-6679	829	38	consider	consider	VERB
taxlaw-6679	829	39	this	this	DET
taxlaw-6679	829	40	additional	additional	ADJ
taxlaw-6679	829	41	recordkeeping	recordkeeping	NOUN
taxlaw-6679	829	42	burden	burden	NOUN
taxlaw-6679	829	43	in	in	ADP
taxlaw-6679	829	44	deciding	decide	VERB
taxlaw-6679	829	45	whether	whether	SCONJ
taxlaw-6679	829	46	the	the	DET
taxlaw-6679	829	47	provision	provision	NOUN
taxlaw-6679	829	48	’s	’s	PART
taxlaw-6679	829	49	benefits	benefit	NOUN
taxlaw-6679	829	50	outweigh	outweigh	VERB
taxlaw-6679	829	51	its	its	PRON
taxlaw-6679	829	52	costs	cost	NOUN
taxlaw-6679	829	53	.	.	PUNCT
taxlaw-6679	830	1	in	in	ADP
taxlaw-6679	830	2	addition	addition	NOUN
taxlaw-6679	830	3	to	to	ADP
taxlaw-6679	830	4	third	third	ADJ
taxlaw-6679	830	5	party	party	NOUN
taxlaw-6679	830	6	reporting	reporting	NOUN
taxlaw-6679	830	7	,	,	PUNCT
taxlaw-6679	830	8	another	another	DET
taxlaw-6679	830	9	available	available	ADJ
taxlaw-6679	830	10	data	datum	NOUN
taxlaw-6679	830	11	source	source	NOUN
taxlaw-6679	830	12	is	be	AUX
taxlaw-6679	830	13	the	the	DET
taxlaw-6679	830	14	irs	irs	PROPN
taxlaw-6679	830	15	.	.	PUNCT
taxlaw-6679	831	1	the	the	DET
taxlaw-6679	831	2	irs	irs	PROPN
taxlaw-6679	831	3	and	and	CCONJ
taxlaw-6679	831	4	state	state	NOUN
taxlaw-6679	831	5	tax	tax	NOUN
taxlaw-6679	831	6	authorities	authority	NOUN
taxlaw-6679	831	7	typically	typically	ADV
taxlaw-6679	831	8	enter	enter	VERB
taxlaw-6679	831	9	into	into	ADP
taxlaw-6679	831	10	data	datum	NOUN
taxlaw-6679	831	11	sharing	sharing	NOUN
taxlaw-6679	831	12	agreements	agreement	NOUN
taxlaw-6679	831	13	in	in	ADP
taxlaw-6679	831	14	order	order	NOUN
taxlaw-6679	831	15	to	to	PART
taxlaw-6679	831	16	enhance	enhance	VERB
taxlaw-6679	831	17	compliance	compliance	NOUN
taxlaw-6679	831	18	and	and	CCONJ
taxlaw-6679	831	19	enforcement.203	enforcement.203	NOUN
taxlaw-6679	831	20	for	for	ADP
taxlaw-6679	831	21	example	example	NOUN
taxlaw-6679	831	22	,	,	PUNCT
taxlaw-6679	831	23	if	if	SCONJ
taxlaw-6679	831	24	the	the	DET
taxlaw-6679	831	25	irs	irs	PROPN
taxlaw-6679	831	26	determines	determine	VERB
taxlaw-6679	831	27	that	that	SCONJ
taxlaw-6679	831	28	a	a	DET
taxlaw-6679	831	29	taxpayer	taxpayer	NOUN
taxlaw-6679	831	30	underreported	underreporte	VERB
taxlaw-6679	831	31	his	his	PRON
taxlaw-6679	831	32	wage	wage	NOUN
taxlaw-6679	831	33	income	income	NOUN
taxlaw-6679	831	34	,	,	PUNCT
taxlaw-6679	831	35	that	that	SCONJ
taxlaw-6679	831	36	information	information	NOUN
taxlaw-6679	831	37	would	would	AUX
taxlaw-6679	831	38	typically	typically	ADV
taxlaw-6679	831	39	be	be	AUX
taxlaw-6679	831	40	shared	share	VERB
taxlaw-6679	831	41	with	with	ADP
taxlaw-6679	831	42	the	the	DET
taxlaw-6679	831	43	relevant	relevant	ADJ
taxlaw-6679	831	44	state	state	NOUN
taxlaw-6679	831	45	and	and	CCONJ
taxlaw-6679	831	46	therefore	therefore	ADV
taxlaw-6679	831	47	allow	allow	VERB
taxlaw-6679	831	48	the	the	DET
taxlaw-6679	831	49	state	state	NOUN
taxlaw-6679	831	50	to	to	PART
taxlaw-6679	831	51	take	take	VERB
taxlaw-6679	831	52	enforcement	enforcement	NOUN
taxlaw-6679	831	53	action	action	NOUN
taxlaw-6679	831	54	based	base	VERB
taxlaw-6679	831	55	on	on	ADP
taxlaw-6679	831	56	the	the	DET
taxlaw-6679	831	57	federal	federal	ADJ
taxlaw-6679	831	58	finding	finding	NOUN
taxlaw-6679	831	59	rather	rather	ADV
taxlaw-6679	831	60	than	than	ADP
taxlaw-6679	831	61	an	an	DET
taxlaw-6679	831	62	independent	independent	ADJ
taxlaw-6679	831	63	state	state	NOUN
taxlaw-6679	831	64	audit	audit	NOUN
taxlaw-6679	831	65	.	.	PUNCT
taxlaw-6679	832	1	a	a	DET
taxlaw-6679	832	2	common	common	ADJ
taxlaw-6679	832	3	misconception	misconception	NOUN
taxlaw-6679	832	4	is	be	AUX
taxlaw-6679	832	5	that	that	SCONJ
taxlaw-6679	832	6	these	these	DET
taxlaw-6679	832	7	data	datum	NOUN
taxlaw-6679	832	8	sharing	sharing	NOUN
taxlaw-6679	832	9	agreements	agreement	NOUN
taxlaw-6679	832	10	are	be	AUX
taxlaw-6679	832	11	only	only	ADV
taxlaw-6679	832	12	available	available	ADJ
taxlaw-6679	832	13	and	and	CCONJ
taxlaw-6679	832	14	relevant	relevant	ADJ
taxlaw-6679	832	15	where	where	SCONJ
taxlaw-6679	832	16	a	a	DET
taxlaw-6679	832	17	state	state	NOUN
taxlaw-6679	832	18	conforms	conform	VERB
taxlaw-6679	832	19	to	to	ADP
taxlaw-6679	832	20	the	the	DET
taxlaw-6679	832	21	federal	federal	ADJ
taxlaw-6679	832	22	tax	tax	NOUN
taxlaw-6679	832	23	code	code	PROPN
taxlaw-6679	832	24	.	.	PUNCT
taxlaw-6679	833	1	but	but	CCONJ
taxlaw-6679	833	2	,	,	PUNCT
taxlaw-6679	833	3	as	as	ADP
taxlaw-6679	833	4	professor	professor	PROPN
taxlaw-6679	833	5	erin	erin	PROPN
taxlaw-6679	833	6	scharff	scharff	PROPN
taxlaw-6679	833	7	documents	document	NOUN
taxlaw-6679	833	8	,	,	PUNCT
taxlaw-6679	833	9	these	these	DET
taxlaw-6679	833	10	data	datum	NOUN
taxlaw-6679	833	11	sharing	sharing	NOUN
taxlaw-6679	833	12	agreements	agreement	NOUN
taxlaw-6679	833	13	are	be	AUX
taxlaw-6679	833	14	in	in	ADP
taxlaw-6679	833	15	fact	fact	NOUN
taxlaw-6679	833	16	very	very	ADV
taxlaw-6679	833	17	flexible	flexible	ADJ
taxlaw-6679	833	18	and	and	CCONJ
taxlaw-6679	833	19	do	do	AUX
taxlaw-6679	833	20	not	not	PART
taxlaw-6679	833	21	depend	depend	VERB
taxlaw-6679	833	22	in	in	ADP
taxlaw-6679	833	23	any	any	DET
taxlaw-6679	833	24	way	way	NOUN
taxlaw-6679	833	25	on	on	ADP
taxlaw-6679	833	26	state	state	NOUN
taxlaw-6679	833	27	conformity.204	conformity.204	NOUN
taxlaw-6679	833	28	in	in	ADP
taxlaw-6679	833	29	designing	design	VERB
taxlaw-6679	833	30	its	its	PRON
taxlaw-6679	833	31	own	own	ADJ
taxlaw-6679	833	32	revenue	revenue	NOUN
taxlaw-6679	833	33	system	system	NOUN
taxlaw-6679	833	34	,	,	PUNCT
taxlaw-6679	833	35	a	a	DET
taxlaw-6679	833	36	state	state	NOUN
taxlaw-6679	833	37	should	should	AUX
taxlaw-6679	833	38	consider	consider	VERB
taxlaw-6679	833	39	this	this	DET
taxlaw-6679	833	40	availability	availability	NOUN
taxlaw-6679	833	41	of	of	ADP
taxlaw-6679	833	42	federal	federal	ADJ
taxlaw-6679	833	43	return	return	NOUN
taxlaw-6679	833	44	data	datum	NOUN
taxlaw-6679	833	45	and	and	CCONJ
taxlaw-6679	833	46	rely	rely	VERB
taxlaw-6679	833	47	on	on	ADP
taxlaw-6679	833	48	it	it	PRON
taxlaw-6679	833	49	where	where	SCONJ
taxlaw-6679	833	50	appropriate	appropriate	ADJ
taxlaw-6679	833	51	.	.	PUNCT
taxlaw-6679	834	1	201	201	NUM
taxlaw-6679	834	2	amy	amy	PROPN
taxlaw-6679	834	3	finkelstein	finkelstein	PROPN
taxlaw-6679	834	4	,	,	PUNCT
taxlaw-6679	834	5	ez	ez	PROPN
taxlaw-6679	834	6	-	-	NOUN
taxlaw-6679	834	7	tax	tax	NOUN
taxlaw-6679	834	8	:	:	PUNCT
taxlaw-6679	834	9	tax	tax	NOUN
taxlaw-6679	834	10	salience	salience	NOUN
taxlaw-6679	834	11	and	and	CCONJ
taxlaw-6679	834	12	tax	tax	NOUN
taxlaw-6679	834	13	rates	rate	NOUN
taxlaw-6679	834	14	,	,	PUNCT
taxlaw-6679	834	15	124	124	NUM
taxlaw-6679	834	16	q.	q.	PROPN
taxlaw-6679	834	17	j.	j.	PROPN
taxlaw-6679	834	18	econ	econ	PROPN
taxlaw-6679	834	19	.	.	PROPN
taxlaw-6679	834	20	969	969	NUM
taxlaw-6679	834	21	,	,	PUNCT
taxlaw-6679	834	22	969	969	NUM
taxlaw-6679	834	23	(	(	PUNCT
taxlaw-6679	834	24	2009	2009	NUM
taxlaw-6679	834	25	)	)	PUNCT
taxlaw-6679	834	26	.	.	PUNCT
taxlaw-6679	835	1	some	some	PRON
taxlaw-6679	835	2	argue	argue	VERB
taxlaw-6679	835	3	that	that	SCONJ
taxlaw-6679	835	4	the	the	DET
taxlaw-6679	835	5	burdens	burden	NOUN
taxlaw-6679	835	6	are	be	AUX
taxlaw-6679	835	7	desirable	desirable	ADJ
taxlaw-6679	835	8	,	,	PUNCT
taxlaw-6679	835	9	because	because	SCONJ
taxlaw-6679	835	10	they	they	PRON
taxlaw-6679	835	11	increase	increase	VERB
taxlaw-6679	835	12	the	the	DET
taxlaw-6679	835	13	political	political	ADJ
taxlaw-6679	835	14	salience	salience	NOUN
taxlaw-6679	835	15	of	of	ADP
taxlaw-6679	835	16	taxes	taxis	NOUN
taxlaw-6679	835	17	.	.	PUNCT
taxlaw-6679	836	1	i	i	PRON
taxlaw-6679	836	2	d.	d.	PROPN
taxlaw-6679	836	3	see	see	VERB
taxlaw-6679	836	4	also	also	ADV
taxlaw-6679	836	5	david	david	PROPN
taxlaw-6679	836	6	gamage	gamage	PROPN
taxlaw-6679	836	7	&	&	CCONJ
taxlaw-6679	836	8	darien	darien	PROPN
taxlaw-6679	836	9	shanske	shanske	PROPN
taxlaw-6679	836	10	,	,	PUNCT
taxlaw-6679	836	11	three	three	NUM
taxlaw-6679	836	12	essays	essay	NOUN
taxlaw-6679	836	13	on	on	ADP
taxlaw-6679	836	14	tax	tax	NOUN
taxlaw-6679	836	15	salience	salience	NOUN
taxlaw-6679	836	16	:	:	PUNCT
taxlaw-6679	836	17	market	market	NOUN
taxlaw-6679	836	18	salience	salience	NOUN
taxlaw-6679	836	19	and	and	CCONJ
taxlaw-6679	836	20	political	political	ADJ
taxlaw-6679	836	21	salience	salience	NOUN
taxlaw-6679	836	22	,	,	PUNCT
taxlaw-6679	836	23	65	65	NUM
taxlaw-6679	836	24	tax	tax	NOUN
taxlaw-6679	836	25	l.	l.	PROPN
taxlaw-6679	836	26	rev	rev	PROPN
taxlaw-6679	836	27	.	.	PROPN
taxlaw-6679	836	28	19	19	NUM
taxlaw-6679	836	29	,	,	PUNCT
taxlaw-6679	836	30	38	38	NUM
taxlaw-6679	836	31	-	-	SYM
taxlaw-6679	836	32	40	40	NUM
taxlaw-6679	836	33	(	(	PUNCT
taxlaw-6679	836	34	2011	2011	NUM
taxlaw-6679	836	35	)	)	PUNCT
taxlaw-6679	836	36	.	.	PUNCT
taxlaw-6679	837	1	202	202	NUM
taxlaw-6679	837	2	for	for	ADP
taxlaw-6679	837	3	example	example	NOUN
taxlaw-6679	837	4	,	,	PUNCT
taxlaw-6679	837	5	minnesota	minnesota	PROPN
taxlaw-6679	837	6	allows	allow	VERB
taxlaw-6679	837	7	taxpayers	taxpayer	NOUN
taxlaw-6679	837	8	to	to	PART
taxlaw-6679	837	9	deduct	deduct	VERB
taxlaw-6679	837	10	the	the	DET
taxlaw-6679	837	11	cost	cost	NOUN
taxlaw-6679	837	12	of	of	ADP
taxlaw-6679	837	13	a	a	DET
taxlaw-6679	837	14	child	child	NOUN
taxlaw-6679	837	15	’s	’s	PART
taxlaw-6679	837	16	music	music	NOUN
taxlaw-6679	837	17	lessons	lesson	NOUN
taxlaw-6679	837	18	and	and	CCONJ
taxlaw-6679	837	19	instrument	instrument	NOUN
taxlaw-6679	837	20	rental	rental	NOUN
taxlaw-6679	837	21	,	,	PUNCT
taxlaw-6679	837	22	a	a	DET
taxlaw-6679	837	23	benefit	benefit	NOUN
taxlaw-6679	837	24	unavailable	unavailable	ADJ
taxlaw-6679	837	25	at	at	ADP
taxlaw-6679	837	26	the	the	DET
taxlaw-6679	837	27	federal	federal	ADJ
taxlaw-6679	837	28	level	level	NOUN
taxlaw-6679	837	29	.	.	PUNCT
taxlaw-6679	838	1	under	under	ADP
taxlaw-6679	838	2	my	my	PRON
taxlaw-6679	838	3	proposal	proposal	NOUN
taxlaw-6679	838	4	,	,	PUNCT
taxlaw-6679	838	5	minnesota	minnesota	PROPN
taxlaw-6679	838	6	should	should	AUX
taxlaw-6679	838	7	annually	annually	ADV
taxlaw-6679	838	8	notify	notify	VERB
taxlaw-6679	838	9	taxpayers	taxpayer	NOUN
taxlaw-6679	838	10	of	of	ADP
taxlaw-6679	838	11	this	this	PRON
taxlaw-6679	838	12	and	and	CCONJ
taxlaw-6679	838	13	any	any	DET
taxlaw-6679	838	14	other	other	ADJ
taxlaw-6679	838	15	minnesota	minnesota	NOUN
taxlaw-6679	838	16	-	-	PUNCT
taxlaw-6679	838	17	specific	specific	ADJ
taxlaw-6679	838	18	recordkeeping	recordkeeping	NOUN
taxlaw-6679	838	19	in	in	ADP
taxlaw-6679	838	20	order	order	NOUN
taxlaw-6679	838	21	to	to	PART
taxlaw-6679	838	22	facilitate	facilitate	VERB
taxlaw-6679	838	23	the	the	DET
taxlaw-6679	838	24	return	return	NOUN
taxlaw-6679	838	25	preparation	preparation	NOUN
taxlaw-6679	838	26	process	process	NOUN
taxlaw-6679	838	27	.	.	PUNCT
taxlaw-6679	839	1	203	203	NUM
taxlaw-6679	839	2	see	see	NOUN
taxlaw-6679	839	3	scharff	scharff	NOUN
taxlaw-6679	839	4	,	,	PUNCT
taxlaw-6679	839	5	supra	supra	PROPN
taxlaw-6679	839	6	note	note	PROPN
taxlaw-6679	839	7	56	56	NUM
taxlaw-6679	839	8	,	,	PUNCT
taxlaw-6679	839	9	at	at	ADP
taxlaw-6679	839	10	712	712	NUM
taxlaw-6679	839	11	-	-	SYM
taxlaw-6679	839	12	13	13	NUM
taxlaw-6679	839	13	.	.	NUM
taxlaw-6679	839	14	204	204	NUM
taxlaw-6679	840	1	i	i	PRON
taxlaw-6679	840	2	d.	d.	VERB
taxlaw-6679	840	3	at	at	ADP
taxlaw-6679	840	4	733	733	NUM
taxlaw-6679	840	5	-	-	SYM
taxlaw-6679	840	6	735	735	NUM
taxlaw-6679	840	7	.	.	PUNCT
taxlaw-6679	841	1	[	[	X
taxlaw-6679	841	2	vol.11:1	vol.11:1	PROPN
taxlaw-6679	841	3	columbia	columbia	PROPN
taxlaw-6679	841	4	journal	journal	PROPN
taxlaw-6679	841	5	of	of	ADP
taxlaw-6679	841	6	tax	tax	NOUN
taxlaw-6679	841	7	law	law	NOUN
taxlaw-6679	841	8	98	98	NUM
taxlaw-6679	841	9	d.	d.	NOUN
taxlaw-6679	841	10	give	give	VERB
taxlaw-6679	841	11	up	up	ADP
taxlaw-6679	841	12	on	on	ADP
taxlaw-6679	841	13	tax	tax	NOUN
taxlaw-6679	841	14	expenditures	expenditure	NOUN
taxlaw-6679	841	15	states	state	NOUN
taxlaw-6679	841	16	desiring	desire	VERB
taxlaw-6679	841	17	a	a	DET
taxlaw-6679	841	18	simple	simple	ADJ
taxlaw-6679	841	19	tax	tax	NOUN
taxlaw-6679	841	20	system	system	NOUN
taxlaw-6679	841	21	either	either	CCONJ
taxlaw-6679	841	22	without	without	ADP
taxlaw-6679	841	23	conformity	conformity	NOUN
taxlaw-6679	841	24	or	or	CCONJ
taxlaw-6679	841	25	with	with	ADP
taxlaw-6679	841	26	minimal	minimal	ADJ
taxlaw-6679	841	27	conformity	conformity	NOUN
taxlaw-6679	841	28	should	should	AUX
taxlaw-6679	841	29	give	give	VERB
taxlaw-6679	841	30	serious	serious	ADJ
taxlaw-6679	841	31	consideration	consideration	NOUN
taxlaw-6679	841	32	to	to	ADP
taxlaw-6679	841	33	eliminating	eliminate	VERB
taxlaw-6679	841	34	or	or	CCONJ
taxlaw-6679	841	35	very	very	ADV
taxlaw-6679	841	36	substantially	substantially	ADV
taxlaw-6679	841	37	reducing	reduce	VERB
taxlaw-6679	841	38	tax	tax	NOUN
taxlaw-6679	841	39	expenditures,205	expenditures,205	NOUN
taxlaw-6679	841	40	a	a	DET
taxlaw-6679	841	41	common	common	ADJ
taxlaw-6679	841	42	feature	feature	NOUN
taxlaw-6679	841	43	of	of	ADP
taxlaw-6679	841	44	both	both	CCONJ
taxlaw-6679	841	45	federal	federal	ADJ
taxlaw-6679	841	46	and	and	CCONJ
taxlaw-6679	841	47	state	state	NOUN
taxlaw-6679	841	48	income	income	NOUN
taxlaw-6679	841	49	tax	tax	NOUN
taxlaw-6679	841	50	systems	system	NOUN
taxlaw-6679	841	51	.	.	PUNCT
taxlaw-6679	842	1	tax	tax	NOUN
taxlaw-6679	842	2	expenditures	expenditure	NOUN
taxlaw-6679	842	3	,	,	PUNCT
taxlaw-6679	842	4	which	which	PRON
taxlaw-6679	842	5	have	have	VERB
taxlaw-6679	842	6	few	few	ADJ
taxlaw-6679	842	7	fans	fan	NOUN
taxlaw-6679	842	8	at	at	ADP
taxlaw-6679	842	9	the	the	DET
taxlaw-6679	842	10	federal	federal	ADJ
taxlaw-6679	842	11	level	level	NOUN
taxlaw-6679	842	12	,	,	PUNCT
taxlaw-6679	842	13	206	206	NUM
taxlaw-6679	842	14	are	be	AUX
taxlaw-6679	842	15	typically	typically	ADV
taxlaw-6679	842	16	intended	intend	VERB
taxlaw-6679	842	17	to	to	PART
taxlaw-6679	842	18	produce	produce	VERB
taxlaw-6679	842	19	some	some	DET
taxlaw-6679	842	20	combination	combination	NOUN
taxlaw-6679	842	21	of	of	ADP
taxlaw-6679	842	22	behavior	behavior	NOUN
taxlaw-6679	842	23	change	change	NOUN
taxlaw-6679	842	24	or	or	CCONJ
taxlaw-6679	842	25	economic	economic	ADJ
taxlaw-6679	842	26	subsidy	subsidy	NOUN
taxlaw-6679	842	27	,	,	PUNCT
taxlaw-6679	842	28	but	but	CCONJ
taxlaw-6679	842	29	their	their	PRON
taxlaw-6679	842	30	design	design	NOUN
taxlaw-6679	842	31	often	often	ADV
taxlaw-6679	842	32	seems	seem	VERB
taxlaw-6679	842	33	ill	ill	ADV
taxlaw-6679	842	34	-	-	PUNCT
taxlaw-6679	842	35	suited	suited	ADJ
taxlaw-6679	842	36	to	to	ADP
taxlaw-6679	842	37	these	these	DET
taxlaw-6679	842	38	purposes	purpose	NOUN
taxlaw-6679	842	39	and	and	CCONJ
taxlaw-6679	842	40	are	be	AUX
taxlaw-6679	842	41	subject	subject	ADJ
taxlaw-6679	842	42	to	to	ADP
taxlaw-6679	842	43	numerous	numerous	ADJ
taxlaw-6679	842	44	critiques.207	critiques.207	NOUN
taxlaw-6679	842	45	the	the	DET
taxlaw-6679	842	46	federal	federal	ADJ
taxlaw-6679	842	47	government	government	NOUN
taxlaw-6679	842	48	,	,	PUNCT
taxlaw-6679	842	49	with	with	ADP
taxlaw-6679	842	50	its	its	PRON
taxlaw-6679	842	51	comparatively	comparatively	ADV
taxlaw-6679	842	52	vast	vast	ADJ
taxlaw-6679	842	53	resources	resource	NOUN
taxlaw-6679	842	54	and	and	CCONJ
taxlaw-6679	842	55	tax	tax	NOUN
taxlaw-6679	842	56	expertise	expertise	NOUN
taxlaw-6679	842	57	,	,	PUNCT
taxlaw-6679	842	58	has	have	VERB
taxlaw-6679	842	59	a	a	DET
taxlaw-6679	842	60	hard	hard	ADJ
taxlaw-6679	842	61	time	time	NOUN
taxlaw-6679	842	62	getting	get	VERB
taxlaw-6679	842	63	tax	tax	NOUN
taxlaw-6679	842	64	expenditures	expenditure	NOUN
taxlaw-6679	842	65	right	right	ADJ
taxlaw-6679	842	66	,	,	PUNCT
taxlaw-6679	842	67	in	in	ADP
taxlaw-6679	842	68	part	part	NOUN
taxlaw-6679	842	69	because	because	SCONJ
taxlaw-6679	842	70	it	it	PRON
taxlaw-6679	842	71	can	can	AUX
taxlaw-6679	842	72	be	be	AUX
taxlaw-6679	842	73	difficult	difficult	ADJ
taxlaw-6679	842	74	to	to	PART
taxlaw-6679	842	75	effectively	effectively	ADV
taxlaw-6679	842	76	target	target	VERB
taxlaw-6679	842	77	a	a	DET
taxlaw-6679	842	78	tax	tax	NOUN
taxlaw-6679	842	79	-	-	PUNCT
taxlaw-6679	842	80	based	base	VERB
taxlaw-6679	842	81	subsidy	subsidy	NOUN
taxlaw-6679	842	82	so	so	SCONJ
taxlaw-6679	842	83	that	that	SCONJ
taxlaw-6679	842	84	it	it	PRON
taxlaw-6679	842	85	reaches	reach	VERB
taxlaw-6679	842	86	all	all	PRON
taxlaw-6679	842	87	and	and	CCONJ
taxlaw-6679	842	88	only	only	ADV
taxlaw-6679	842	89	the	the	DET
taxlaw-6679	842	90	intended	intend	VERB
taxlaw-6679	842	91	recipients	recipient	NOUN
taxlaw-6679	842	92	in	in	ADP
taxlaw-6679	842	93	the	the	DET
taxlaw-6679	842	94	desired	desire	VERB
taxlaw-6679	842	95	amount	amount	NOUN
taxlaw-6679	842	96	.	.	PUNCT
taxlaw-6679	843	1	even	even	ADV
taxlaw-6679	843	2	where	where	SCONJ
taxlaw-6679	843	3	the	the	DET
taxlaw-6679	843	4	only	only	ADJ
taxlaw-6679	843	5	goal	goal	NOUN
taxlaw-6679	843	6	of	of	ADP
taxlaw-6679	843	7	a	a	DET
taxlaw-6679	843	8	tax	tax	NOUN
taxlaw-6679	843	9	expenditure	expenditure	NOUN
taxlaw-6679	843	10	is	be	AUX
taxlaw-6679	843	11	to	to	PART
taxlaw-6679	843	12	provide	provide	VERB
taxlaw-6679	843	13	a	a	DET
taxlaw-6679	843	14	subsidy	subsidy	NOUN
taxlaw-6679	843	15	and	and	CCONJ
taxlaw-6679	843	16	the	the	DET
taxlaw-6679	843	17	expenditure	expenditure	NOUN
taxlaw-6679	843	18	is	be	AUX
taxlaw-6679	843	19	structured	structure	VERB
taxlaw-6679	843	20	so	so	SCONJ
taxlaw-6679	843	21	that	that	SCONJ
taxlaw-6679	843	22	it	it	PRON
taxlaw-6679	843	23	successfully	successfully	ADV
taxlaw-6679	843	24	reduces	reduce	VERB
taxlaw-6679	843	25	the	the	DET
taxlaw-6679	843	26	taxes	taxis	NOUN
taxlaw-6679	843	27	of	of	ADP
taxlaw-6679	843	28	the	the	DET
taxlaw-6679	843	29	intended	intend	VERB
taxlaw-6679	843	30	recipients	recipient	NOUN
taxlaw-6679	843	31	,	,	PUNCT
taxlaw-6679	843	32	its	its	PRON
taxlaw-6679	843	33	benefits	benefit	NOUN
taxlaw-6679	843	34	can	can	AUX
taxlaw-6679	843	35	be	be	AUX
taxlaw-6679	843	36	captured	capture	VERB
taxlaw-6679	843	37	by	by	ADP
taxlaw-6679	843	38	third	third	ADJ
taxlaw-6679	843	39	parties	party	NOUN
taxlaw-6679	843	40	through	through	ADP
taxlaw-6679	843	41	the	the	DET
taxlaw-6679	843	42	price	price	NOUN
taxlaw-6679	843	43	mechanism.208	mechanism.208	NOUN
taxlaw-6679	843	44	for	for	ADP
taxlaw-6679	843	45	states	state	NOUN
taxlaw-6679	843	46	,	,	PUNCT
taxlaw-6679	843	47	the	the	DET
taxlaw-6679	843	48	situation	situation	NOUN
taxlaw-6679	843	49	is	be	AUX
taxlaw-6679	843	50	likely	likely	ADJ
taxlaw-6679	843	51	even	even	ADV
taxlaw-6679	843	52	worse	bad	ADJ
taxlaw-6679	843	53	.	.	PUNCT
taxlaw-6679	844	1	as	as	ADP
taxlaw-6679	844	2	an	an	DET
taxlaw-6679	844	3	initial	initial	ADJ
taxlaw-6679	844	4	matter	matter	NOUN
taxlaw-6679	844	5	,	,	PUNCT
taxlaw-6679	844	6	a	a	DET
taxlaw-6679	844	7	state	state	NOUN
taxlaw-6679	844	8	should	should	AUX
taxlaw-6679	844	9	only	only	ADV
taxlaw-6679	844	10	mirror	mirror	VERB
taxlaw-6679	844	11	a	a	DET
taxlaw-6679	844	12	federal	federal	ADJ
taxlaw-6679	844	13	tax	tax	NOUN
taxlaw-6679	844	14	expenditure	expenditure	NOUN
taxlaw-6679	844	15	if	if	SCONJ
taxlaw-6679	844	16	it	it	PRON
taxlaw-6679	844	17	agrees	agree	VERB
taxlaw-6679	844	18	with	with	ADP
taxlaw-6679	844	19	the	the	DET
taxlaw-6679	844	20	underlying	underlie	VERB
taxlaw-6679	844	21	policy	policy	NOUN
taxlaw-6679	844	22	rationale	rationale	NOUN
taxlaw-6679	844	23	and	and	CCONJ
taxlaw-6679	844	24	believes	believe	VERB
taxlaw-6679	844	25	that	that	SCONJ
taxlaw-6679	844	26	the	the	DET
taxlaw-6679	844	27	expenditure	expenditure	NOUN
taxlaw-6679	844	28	is	be	AUX
taxlaw-6679	844	29	an	an	DET
taxlaw-6679	844	30	effective	effective	ADJ
taxlaw-6679	844	31	method	method	NOUN
taxlaw-6679	844	32	of	of	ADP
taxlaw-6679	844	33	achieving	achieve	VERB
taxlaw-6679	844	34	the	the	DET
taxlaw-6679	844	35	stated	stated	ADJ
taxlaw-6679	844	36	goal	goal	NOUN
taxlaw-6679	844	37	.	.	PUNCT
taxlaw-6679	845	1	even	even	ADV
taxlaw-6679	845	2	when	when	SCONJ
taxlaw-6679	845	3	state	state	NOUN
taxlaw-6679	845	4	and	and	CCONJ
taxlaw-6679	845	5	federal	federal	ADJ
taxlaw-6679	845	6	policy	policy	NOUN
taxlaw-6679	845	7	preferences	preference	NOUN
taxlaw-6679	845	8	are	be	AUX
taxlaw-6679	845	9	perfectly	perfectly	ADV
taxlaw-6679	845	10	aligned	align	VERB
taxlaw-6679	845	11	and	and	CCONJ
taxlaw-6679	845	12	the	the	DET
taxlaw-6679	845	13	federal	federal	ADJ
taxlaw-6679	845	14	tax	tax	NOUN
taxlaw-6679	845	15	expenditure	expenditure	NOUN
taxlaw-6679	845	16	is	be	AUX
taxlaw-6679	845	17	appropriately	appropriately	ADV
taxlaw-6679	845	18	designed	design	VERB
taxlaw-6679	845	19	,	,	PUNCT
taxlaw-6679	845	20	it	it	PRON
taxlaw-6679	845	21	is	be	AUX
taxlaw-6679	845	22	not	not	PART
taxlaw-6679	845	23	205	205	NUM
taxlaw-6679	845	24	the	the	DET
taxlaw-6679	845	25	concept	concept	NOUN
taxlaw-6679	845	26	of	of	ADP
taxlaw-6679	845	27	tax	tax	NOUN
taxlaw-6679	845	28	expenditures	expenditure	NOUN
taxlaw-6679	845	29	was	be	AUX
taxlaw-6679	845	30	pioneered	pioneer	VERB
taxlaw-6679	845	31	by	by	ADP
taxlaw-6679	845	32	stanley	stanley	PROPN
taxlaw-6679	845	33	surrey	surrey	PROPN
taxlaw-6679	845	34	.	.	PUNCT
taxlaw-6679	846	1	see	see	VERB
taxlaw-6679	846	2	stanley	stanley	PROPN
taxlaw-6679	846	3	s.	s.	PROPN
taxlaw-6679	846	4	surrey	surrey	PROPN
taxlaw-6679	846	5	,	,	PUNCT
taxlaw-6679	846	6	pathways	pathway	NOUN
taxlaw-6679	846	7	to	to	PART
taxlaw-6679	846	8	tax	tax	NOUN
taxlaw-6679	846	9	reform	reform	NOUN
taxlaw-6679	846	10	:	:	PUNCT
taxlaw-6679	846	11	the	the	DET
taxlaw-6679	846	12	concept	concept	NOUN
taxlaw-6679	846	13	of	of	ADP
taxlaw-6679	846	14	tax	tax	NOUN
taxlaw-6679	846	15	expenditures	expenditure	NOUN
taxlaw-6679	846	16	(	(	PUNCT
taxlaw-6679	846	17	1973	1973	NUM
taxlaw-6679	846	18	)	)	PUNCT
taxlaw-6679	846	19	;	;	PUNCT
taxlaw-6679	846	20	stanley	stanley	PROPN
taxlaw-6679	846	21	s.	s.	PROPN
taxlaw-6679	846	22	surrey	surrey	PROPN
taxlaw-6679	846	23	&	&	CCONJ
taxlaw-6679	846	24	paul	paul	PROPN
taxlaw-6679	846	25	r.	r.	PROPN
taxlaw-6679	846	26	mcdaniel	mcdaniel	PROPN
taxlaw-6679	846	27	,	,	PUNCT
taxlaw-6679	846	28	tax	tax	NOUN
taxlaw-6679	846	29	expenditures	expenditure	NOUN
taxlaw-6679	846	30	(	(	PUNCT
taxlaw-6679	846	31	1985	1985	NUM
taxlaw-6679	846	32	)	)	PUNCT
taxlaw-6679	846	33	.	.	PUNCT
taxlaw-6679	847	1	the	the	DET
taxlaw-6679	847	2	term	term	NOUN
taxlaw-6679	847	3	“	"	PUNCT
taxlaw-6679	847	4	tax	tax	NOUN
taxlaw-6679	847	5	expenditure	expenditure	NOUN
taxlaw-6679	847	6	”	"	PUNCT
taxlaw-6679	847	7	is	be	AUX
taxlaw-6679	847	8	meant	mean	VERB
taxlaw-6679	847	9	to	to	PART
taxlaw-6679	847	10	capture	capture	VERB
taxlaw-6679	847	11	the	the	DET
taxlaw-6679	847	12	idea	idea	NOUN
taxlaw-6679	847	13	that	that	SCONJ
taxlaw-6679	847	14	a	a	DET
taxlaw-6679	847	15	government	government	NOUN
taxlaw-6679	847	16	forgoing	forgo	VERB
taxlaw-6679	847	17	revenue	revenue	NOUN
taxlaw-6679	847	18	through	through	ADP
taxlaw-6679	847	19	a	a	DET
taxlaw-6679	847	20	tax	tax	NOUN
taxlaw-6679	847	21	break	break	NOUN
taxlaw-6679	847	22	is	be	AUX
taxlaw-6679	847	23	the	the	DET
taxlaw-6679	847	24	functional	functional	ADJ
taxlaw-6679	847	25	equivalent	equivalent	NOUN
taxlaw-6679	847	26	of	of	ADP
taxlaw-6679	847	27	government	government	NOUN
taxlaw-6679	847	28	spending	spending	NOUN
taxlaw-6679	847	29	and	and	CCONJ
taxlaw-6679	847	30	should	should	AUX
taxlaw-6679	847	31	be	be	AUX
taxlaw-6679	847	32	considered	consider	VERB
taxlaw-6679	847	33	as	as	ADP
taxlaw-6679	847	34	such	such	ADJ
taxlaw-6679	847	35	during	during	ADP
taxlaw-6679	847	36	the	the	DET
taxlaw-6679	847	37	legislative	legislative	ADJ
taxlaw-6679	847	38	process	process	NOUN
taxlaw-6679	847	39	.	.	PUNCT
taxlaw-6679	848	1	see	see	VERB
taxlaw-6679	848	2	,	,	PUNCT
taxlaw-6679	848	3	e.g.	e.g.	ADV
taxlaw-6679	848	4	,	,	PUNCT
taxlaw-6679	848	5	stanley	stanley	PROPN
taxlaw-6679	848	6	s.	s.	PROPN
taxlaw-6679	848	7	surrey	surrey	PROPN
taxlaw-6679	848	8	,	,	PUNCT
taxlaw-6679	848	9	federal	federal	ADJ
taxlaw-6679	848	10	income	income	NOUN
taxlaw-6679	848	11	tax	tax	NOUN
taxlaw-6679	848	12	reform	reform	NOUN
taxlaw-6679	848	13	:	:	PUNCT
taxlaw-6679	848	14	the	the	DET
taxlaw-6679	848	15	varied	varied	ADJ
taxlaw-6679	848	16	approaches	approach	NOUN
taxlaw-6679	848	17	necessary	necessary	ADJ
taxlaw-6679	848	18	to	to	PART
taxlaw-6679	848	19	replace	replace	VERB
taxlaw-6679	848	20	tax	tax	NOUN
taxlaw-6679	848	21	expenditures	expenditure	NOUN
taxlaw-6679	848	22	with	with	ADP
taxlaw-6679	848	23	direct	direct	ADJ
taxlaw-6679	848	24	governmental	governmental	ADJ
taxlaw-6679	848	25	assistance	assistance	NOUN
taxlaw-6679	848	26	,	,	PUNCT
taxlaw-6679	848	27	84	84	NUM
taxlaw-6679	848	28	harv	harv	NOUN
taxlaw-6679	848	29	.	.	PUNCT
taxlaw-6679	849	1	l.	l.	PROPN
taxlaw-6679	849	2	rev	rev	PROPN
taxlaw-6679	849	3	.	.	PROPN
taxlaw-6679	849	4	352	352	NUM
taxlaw-6679	849	5	,	,	PUNCT
taxlaw-6679	849	6	360	360	NUM
taxlaw-6679	849	7	-	-	SYM
taxlaw-6679	849	8	61	61	NUM
taxlaw-6679	849	9	(	(	PUNCT
taxlaw-6679	849	10	1970	1970	NUM
taxlaw-6679	849	11	)	)	PUNCT
taxlaw-6679	849	12	(	(	PUNCT
taxlaw-6679	849	13	providing	provide	VERB
taxlaw-6679	849	14	sample	sample	NOUN
taxlaw-6679	849	15	analyses	analysis	NOUN
taxlaw-6679	849	16	of	of	ADP
taxlaw-6679	849	17	tax	tax	NOUN
taxlaw-6679	849	18	expenditures	expenditure	NOUN
taxlaw-6679	849	19	as	as	ADP
taxlaw-6679	849	20	direct	direct	ADJ
taxlaw-6679	849	21	spending	spending	NOUN
taxlaw-6679	849	22	programs	program	NOUN
taxlaw-6679	849	23	)	)	PUNCT
taxlaw-6679	849	24	.	.	PUNCT
taxlaw-6679	850	1	see	see	VERB
taxlaw-6679	850	2	also	also	ADV
taxlaw-6679	850	3	mason	mason	PROPN
taxlaw-6679	850	4	,	,	PUNCT
taxlaw-6679	850	5	supra	supra	PROPN
taxlaw-6679	850	6	note	note	PROPN
taxlaw-6679	850	7	4	4	NUM
taxlaw-6679	850	8	,	,	PUNCT
taxlaw-6679	850	9	at	at	ADP
taxlaw-6679	850	10	1340	1340	NUM
taxlaw-6679	850	11	-	-	SYM
taxlaw-6679	850	12	41	41	NUM
taxlaw-6679	850	13	(	(	PUNCT
taxlaw-6679	850	14	discussing	discuss	VERB
taxlaw-6679	850	15	federal	federal	ADJ
taxlaw-6679	850	16	tax	tax	NOUN
taxlaw-6679	850	17	expenditures	expenditure	NOUN
taxlaw-6679	850	18	in	in	ADP
taxlaw-6679	850	19	the	the	DET
taxlaw-6679	850	20	context	context	NOUN
taxlaw-6679	850	21	of	of	ADP
taxlaw-6679	850	22	state	state	NOUN
taxlaw-6679	850	23	tax	tax	NOUN
taxlaw-6679	850	24	conformity	conformity	NOUN
taxlaw-6679	850	25	)	)	PUNCT
taxlaw-6679	850	26	.	.	PUNCT
taxlaw-6679	851	1	206	206	NUM
taxlaw-6679	851	2	see	see	VERB
taxlaw-6679	851	3	,	,	PUNCT
taxlaw-6679	851	4	e.g.	e.g.	ADV
taxlaw-6679	851	5	,	,	PUNCT
taxlaw-6679	851	6	lily	lily	PROPN
taxlaw-6679	851	7	l.	l.	PROPN
taxlaw-6679	851	8	batchelder	batchelder	PROPN
taxlaw-6679	851	9	et	et	PROPN
taxlaw-6679	851	10	al	al	PROPN
taxlaw-6679	851	11	.	.	PROPN
taxlaw-6679	851	12	,	,	PUNCT
taxlaw-6679	851	13	efficiency	efficiency	NOUN
taxlaw-6679	851	14	and	and	CCONJ
taxlaw-6679	851	15	tax	tax	NOUN
taxlaw-6679	851	16	incentives	incentive	NOUN
taxlaw-6679	851	17	:	:	PUNCT
taxlaw-6679	851	18	the	the	DET
taxlaw-6679	851	19	case	case	NOUN
taxlaw-6679	851	20	for	for	ADP
taxlaw-6679	851	21	refundable	refundable	ADJ
taxlaw-6679	851	22	credits	credit	NOUN
taxlaw-6679	851	23	,	,	PUNCT
taxlaw-6679	851	24	59	59	NUM
taxlaw-6679	851	25	stan	stan	PROPN
taxlaw-6679	851	26	.	.	PUNCT
taxlaw-6679	852	1	l.	l.	PROPN
taxlaw-6679	852	2	rev	rev	PROPN
taxlaw-6679	852	3	.	.	PROPN
taxlaw-6679	852	4	23	23	NUM
taxlaw-6679	852	5	(	(	PUNCT
taxlaw-6679	852	6	2006	2006	NUM
taxlaw-6679	852	7	)	)	PUNCT
taxlaw-6679	852	8	;	;	PUNCT
taxlaw-6679	852	9	hickman	hickman	PROPN
taxlaw-6679	852	10	,	,	PUNCT
taxlaw-6679	852	11	supra	supra	PROPN
taxlaw-6679	852	12	note	note	PROPN
taxlaw-6679	852	13	2	2	NUM
taxlaw-6679	852	14	;	;	PUNCT
taxlaw-6679	852	15	jason	jason	PROPN
taxlaw-6679	852	16	s.	s.	PROPN
taxlaw-6679	853	1	oh	oh	INTJ
taxlaw-6679	853	2	,	,	PUNCT
taxlaw-6679	853	3	the	the	DET
taxlaw-6679	853	4	social	social	ADJ
taxlaw-6679	853	5	cost	cost	NOUN
taxlaw-6679	853	6	of	of	ADP
taxlaw-6679	853	7	tax	tax	NOUN
taxlaw-6679	853	8	expenditure	expenditure	NOUN
taxlaw-6679	853	9	reform	reform	NOUN
taxlaw-6679	853	10	,	,	PUNCT
taxlaw-6679	853	11	66	66	NUM
taxlaw-6679	853	12	tax	tax	NOUN
taxlaw-6679	853	13	l.	l.	PROPN
taxlaw-6679	853	14	rev	rev	PROPN
taxlaw-6679	853	15	.	.	PROPN
taxlaw-6679	853	16	63	63	NUM
taxlaw-6679	853	17	(	(	PUNCT
taxlaw-6679	853	18	2012	2012	NUM
taxlaw-6679	853	19	)	)	PUNCT
taxlaw-6679	853	20	;	;	PUNCT
taxlaw-6679	853	21	edward	edward	PROPN
taxlaw-6679	853	22	d.	d.	PROPN
taxlaw-6679	853	23	kleinbard	kleinbard	PROPN
taxlaw-6679	853	24	,	,	PUNCT
taxlaw-6679	853	25	the	the	DET
taxlaw-6679	853	26	congress	congress	PROPN
taxlaw-6679	853	27	within	within	ADP
taxlaw-6679	853	28	the	the	DET
taxlaw-6679	853	29	congress	congress	NOUN
taxlaw-6679	853	30	:	:	PUNCT
taxlaw-6679	853	31	how	how	SCONJ
taxlaw-6679	853	32	tax	tax	NOUN
taxlaw-6679	853	33	expenditures	expenditure	NOUN
taxlaw-6679	853	34	distort	distort	VERB
taxlaw-6679	853	35	our	our	PRON
taxlaw-6679	853	36	budget	budget	NOUN
taxlaw-6679	853	37	and	and	CCONJ
taxlaw-6679	853	38	political	political	ADJ
taxlaw-6679	853	39	process	process	NOUN
taxlaw-6679	853	40	,	,	PUNCT
taxlaw-6679	853	41	36	36	NUM
taxlaw-6679	853	42	ohio	ohio	PROPN
taxlaw-6679	853	43	n.u	n.u	PROPN
taxlaw-6679	853	44	.	.	PROPN
taxlaw-6679	853	45	l.	l.	PROPN
taxlaw-6679	853	46	rev	rev	PROPN
taxlaw-6679	853	47	.	.	PROPN
taxlaw-6679	853	48	1	1	NUM
taxlaw-6679	853	49	(	(	PUNCT
taxlaw-6679	853	50	2010	2010	NUM
taxlaw-6679	853	51	)	)	PUNCT
taxlaw-6679	853	52	;	;	PUNCT
taxlaw-6679	853	53	david	david	PROPN
taxlaw-6679	853	54	m.	m.	PROPN
taxlaw-6679	853	55	schizer	schizer	PROPN
taxlaw-6679	853	56	,	,	PUNCT
taxlaw-6679	853	57	limiting	limit	VERB
taxlaw-6679	853	58	tax	tax	NOUN
taxlaw-6679	853	59	expenditures	expenditure	NOUN
taxlaw-6679	853	60	,	,	PUNCT
taxlaw-6679	853	61	68	68	NUM
taxlaw-6679	853	62	tax	tax	NOUN
taxlaw-6679	853	63	l.	l.	PROPN
taxlaw-6679	853	64	rev	rev	PROPN
taxlaw-6679	853	65	.	.	PROPN
taxlaw-6679	853	66	275	275	NUM
taxlaw-6679	853	67	(	(	PUNCT
taxlaw-6679	853	68	2015	2015	NUM
taxlaw-6679	853	69	)	)	PUNCT
taxlaw-6679	853	70	;	;	PUNCT
taxlaw-6679	853	71	phyllis	phyllis	PROPN
taxlaw-6679	853	72	c.	c.	PROPN
taxlaw-6679	853	73	smith	smith	PROPN
taxlaw-6679	853	74	,	,	PUNCT
taxlaw-6679	853	75	the	the	DET
taxlaw-6679	853	76	elusive	elusive	ADJ
taxlaw-6679	853	77	cap	cap	NOUN
taxlaw-6679	853	78	and	and	CCONJ
taxlaw-6679	853	79	gown	gown	NOUN
taxlaw-6679	853	80	:	:	PUNCT
taxlaw-6679	853	81	the	the	DET
taxlaw-6679	853	82	impact	impact	NOUN
taxlaw-6679	853	83	of	of	ADP
taxlaw-6679	853	84	tax	tax	NOUN
taxlaw-6679	853	85	policy	policy	NOUN
taxlaw-6679	853	86	on	on	ADP
taxlaw-6679	853	87	access	access	NOUN
taxlaw-6679	853	88	to	to	ADP
taxlaw-6679	853	89	higher	high	ADJ
taxlaw-6679	853	90	education	education	NOUN
taxlaw-6679	853	91	,	,	PUNCT
taxlaw-6679	853	92	10	10	NUM
taxlaw-6679	853	93	berkeley	berkeley	PROPN
taxlaw-6679	853	94	j.	j.	PROPN
taxlaw-6679	853	95	afr.-am	afr.-am	PROPN
taxlaw-6679	853	96	.	.	PUNCT
taxlaw-6679	853	97	l.	l.	PROPN
taxlaw-6679	853	98	&	&	CCONJ
taxlaw-6679	853	99	pol’y	pol’y	NOUN
taxlaw-6679	853	100	181	181	NUM
taxlaw-6679	853	101	(	(	PUNCT
taxlaw-6679	853	102	2008	2008	NUM
taxlaw-6679	853	103	)	)	PUNCT
taxlaw-6679	853	104	;	;	PUNCT
taxlaw-6679	853	105	david	david	PROPN
taxlaw-6679	853	106	a.	a.	PROPN
taxlaw-6679	853	107	weisbach	weisbach	PROPN
taxlaw-6679	853	108	,	,	PUNCT
taxlaw-6679	853	109	tax	tax	NOUN
taxlaw-6679	853	110	expenditures	expenditure	NOUN
taxlaw-6679	853	111	,	,	PUNCT
taxlaw-6679	853	112	principal	principal	ADJ
taxlaw-6679	853	113	-	-	PUNCT
taxlaw-6679	853	114	agent	agent	NOUN
taxlaw-6679	853	115	problems	problem	NOUN
taxlaw-6679	853	116	,	,	PUNCT
taxlaw-6679	853	117	and	and	CCONJ
taxlaw-6679	853	118	redundancy	redundancy	NOUN
taxlaw-6679	853	119	,	,	PUNCT
taxlaw-6679	853	120	84	84	NUM
taxlaw-6679	853	121	wash	wash	NOUN
taxlaw-6679	853	122	.	.	PUNCT
taxlaw-6679	854	1	u.	u.	PROPN
taxlaw-6679	854	2	l.	l.	PROPN
taxlaw-6679	854	3	rev	rev	PROPN
taxlaw-6679	854	4	.	.	PROPN
taxlaw-6679	854	5	1823	1823	NUM
taxlaw-6679	854	6	(	(	PUNCT
taxlaw-6679	854	7	2006	2006	NUM
taxlaw-6679	854	8	)	)	PUNCT
taxlaw-6679	854	9	.	.	PUNCT
taxlaw-6679	855	1	207	207	NUM
taxlaw-6679	855	2	see	see	VERB
taxlaw-6679	855	3	,	,	PUNCT
taxlaw-6679	855	4	e.g.	e.g.	ADV
taxlaw-6679	855	5	,	,	PUNCT
taxlaw-6679	855	6	gregory	gregory	PROPN
taxlaw-6679	855	7	s.	s.	PROPN
taxlaw-6679	855	8	burge	burge	PROPN
taxlaw-6679	855	9	,	,	PUNCT
taxlaw-6679	855	10	do	do	AUX
taxlaw-6679	855	11	tenants	tenant	NOUN
taxlaw-6679	855	12	capture	capture	VERB
taxlaw-6679	855	13	the	the	DET
taxlaw-6679	855	14	benefits	benefit	NOUN
taxlaw-6679	855	15	from	from	ADP
taxlaw-6679	855	16	the	the	DET
taxlaw-6679	855	17	low	low	ADJ
taxlaw-6679	855	18	-	-	PUNCT
taxlaw-6679	855	19	income	income	NOUN
taxlaw-6679	855	20	housing	housing	NOUN
taxlaw-6679	855	21	tax	tax	NOUN
taxlaw-6679	855	22	credit	credit	NOUN
taxlaw-6679	855	23	program	program	NOUN
taxlaw-6679	855	24	?	?	PUNCT
taxlaw-6679	855	25	,	,	PUNCT
taxlaw-6679	855	26	39	39	NUM
taxlaw-6679	855	27	real	real	ADJ
taxlaw-6679	855	28	estate	estate	NOUN
taxlaw-6679	855	29	econ	econ	NOUN
taxlaw-6679	855	30	.	.	PUNCT
taxlaw-6679	856	1	71	71	NUM
taxlaw-6679	856	2	(	(	PUNCT
taxlaw-6679	856	3	2011	2011	NUM
taxlaw-6679	856	4	)	)	PUNCT
taxlaw-6679	856	5	;	;	PUNCT
taxlaw-6679	856	6	bridget	bridget	PROPN
taxlaw-6679	856	7	terry	terry	PROPN
taxlaw-6679	856	8	long	long	ADV
taxlaw-6679	856	9	,	,	PUNCT
taxlaw-6679	856	10	the	the	DET
taxlaw-6679	856	11	impact	impact	NOUN
taxlaw-6679	856	12	of	of	ADP
taxlaw-6679	856	13	federal	federal	ADJ
taxlaw-6679	856	14	tax	tax	NOUN
taxlaw-6679	856	15	credits	credit	NOUN
taxlaw-6679	856	16	for	for	ADP
taxlaw-6679	856	17	higher	high	ADJ
taxlaw-6679	856	18	education	education	NOUN
taxlaw-6679	856	19	expenses	expense	NOUN
taxlaw-6679	856	20	,	,	PUNCT
taxlaw-6679	856	21	in	in	ADP
taxlaw-6679	856	22	college	college	NOUN
taxlaw-6679	856	23	choices	choice	NOUN
taxlaw-6679	856	24	:	:	PUNCT
taxlaw-6679	856	25	the	the	DET
taxlaw-6679	856	26	economics	economic	NOUN
taxlaw-6679	856	27	of	of	ADP
taxlaw-6679	856	28	where	where	SCONJ
taxlaw-6679	856	29	to	to	PART
taxlaw-6679	856	30	go	go	VERB
taxlaw-6679	856	31	,	,	PUNCT
taxlaw-6679	856	32	when	when	SCONJ
taxlaw-6679	856	33	to	to	PART
taxlaw-6679	856	34	go	go	VERB
taxlaw-6679	856	35	,	,	PUNCT
taxlaw-6679	856	36	and	and	CCONJ
taxlaw-6679	856	37	how	how	SCONJ
taxlaw-6679	856	38	to	to	PART
taxlaw-6679	856	39	pay	pay	VERB
taxlaw-6679	856	40	for	for	ADP
taxlaw-6679	856	41	it	it	PRON
taxlaw-6679	856	42	(	(	PUNCT
taxlaw-6679	856	43	caroline	caroline	PROPN
taxlaw-6679	856	44	hoxby	hoxby	PROPN
taxlaw-6679	856	45	,	,	PUNCT
taxlaw-6679	856	46	ed	ed	NOUN
taxlaw-6679	856	47	.	.	PROPN
taxlaw-6679	856	48	,	,	PUNCT
taxlaw-6679	856	49	2004	2004	NUM
taxlaw-6679	856	50	)	)	PUNCT
taxlaw-6679	856	51	.	.	PUNCT
taxlaw-6679	857	1	but	but	CCONJ
taxlaw-6679	857	2	see	see	VERB
taxlaw-6679	857	3	edward	edward	PROPN
taxlaw-6679	857	4	a.	a.	PROPN
taxlaw-6679	857	5	zelinsky	zelinsky	PROPN
taxlaw-6679	857	6	,	,	PUNCT
taxlaw-6679	857	7	james	james	PROPN
taxlaw-6679	857	8	madison	madison	PROPN
taxlaw-6679	857	9	and	and	CCONJ
taxlaw-6679	857	10	public	public	ADJ
taxlaw-6679	857	11	choice	choice	NOUN
taxlaw-6679	857	12	at	at	ADP
taxlaw-6679	857	13	gucci	gucci	PROPN
taxlaw-6679	857	14	gulch	gulch	PROPN
taxlaw-6679	857	15	:	:	PUNCT
taxlaw-6679	857	16	a	a	DET
taxlaw-6679	857	17	procedural	procedural	ADJ
taxlaw-6679	857	18	defense	defense	NOUN
taxlaw-6679	857	19	of	of	ADP
taxlaw-6679	857	20	tax	tax	NOUN
taxlaw-6679	857	21	expenditures	expenditure	NOUN
taxlaw-6679	857	22	and	and	CCONJ
taxlaw-6679	857	23	tax	tax	NOUN
taxlaw-6679	857	24	institutions	institution	NOUN
taxlaw-6679	857	25	,	,	PUNCT
taxlaw-6679	857	26	102	102	NUM
taxlaw-6679	857	27	yale	yale	PROPN
taxlaw-6679	857	28	l.	l.	PROPN
taxlaw-6679	857	29	j.	j.	PROPN
taxlaw-6679	857	30	1165	1165	NUM
taxlaw-6679	857	31	(	(	PUNCT
taxlaw-6679	857	32	1993	1993	NUM
taxlaw-6679	857	33	)	)	PUNCT
taxlaw-6679	857	34	.	.	PUNCT
taxlaw-6679	858	1	208	208	NUM
taxlaw-6679	858	2	for	for	ADP
taxlaw-6679	858	3	example	example	NOUN
taxlaw-6679	858	4	,	,	PUNCT
taxlaw-6679	858	5	when	when	SCONJ
taxlaw-6679	858	6	the	the	DET
taxlaw-6679	858	7	federal	federal	ADJ
taxlaw-6679	858	8	government	government	NOUN
taxlaw-6679	858	9	offered	offer	VERB
taxlaw-6679	858	10	widely	widely	ADV
taxlaw-6679	858	11	available	available	ADJ
taxlaw-6679	858	12	tax	tax	NOUN
taxlaw-6679	858	13	credits	credit	NOUN
taxlaw-6679	858	14	of	of	ADP
taxlaw-6679	858	15	$	$	SYM
taxlaw-6679	858	16	1,500	1,500	NUM
taxlaw-6679	858	17	to	to	PART
taxlaw-6679	858	18	offset	offset	VERB
taxlaw-6679	858	19	the	the	DET
taxlaw-6679	858	20	cost	cost	NOUN
taxlaw-6679	858	21	of	of	ADP
taxlaw-6679	858	22	the	the	DET
taxlaw-6679	858	23	first	first	ADJ
taxlaw-6679	858	24	two	two	NUM
taxlaw-6679	858	25	years	year	NOUN
taxlaw-6679	858	26	of	of	ADP
taxlaw-6679	858	27	post	post	ADJ
taxlaw-6679	858	28	-	-	ADJ
taxlaw-6679	858	29	secondary	secondary	ADJ
taxlaw-6679	858	30	education	education	NOUN
taxlaw-6679	858	31	,	,	PUNCT
taxlaw-6679	858	32	evidence	evidence	NOUN
taxlaw-6679	858	33	suggests	suggest	VERB
taxlaw-6679	858	34	that	that	SCONJ
taxlaw-6679	858	35	community	community	NOUN
taxlaw-6679	858	36	colleges	college	NOUN
taxlaw-6679	858	37	raised	raise	VERB
taxlaw-6679	858	38	their	their	PRON
taxlaw-6679	858	39	prices	price	NOUN
taxlaw-6679	858	40	,	,	PUNCT
taxlaw-6679	858	41	thereby	thereby	ADV
taxlaw-6679	858	42	capturing	capture	VERB
taxlaw-6679	858	43	the	the	DET
taxlaw-6679	858	44	credit	credit	NOUN
taxlaw-6679	858	45	for	for	ADP
taxlaw-6679	858	46	themselves	themselves	PRON
taxlaw-6679	858	47	.	.	PUNCT
taxlaw-6679	859	1	long	long	ADV
taxlaw-6679	859	2	,	,	PUNCT
taxlaw-6679	859	3	supra	supra	PROPN
taxlaw-6679	859	4	note	note	PROPN
taxlaw-6679	859	5	262	262	NUM
taxlaw-6679	859	6	,	,	PUNCT
taxlaw-6679	859	7	at	at	ADP
taxlaw-6679	859	8	155	155	NUM
taxlaw-6679	859	9	-	-	SYM
taxlaw-6679	859	10	58	58	NUM
taxlaw-6679	859	11	.	.	PUNCT
taxlaw-6679	860	1	similarly	similarly	ADV
taxlaw-6679	860	2	,	,	PUNCT
taxlaw-6679	860	3	there	there	PRON
taxlaw-6679	860	4	is	be	VERB
taxlaw-6679	860	5	evidence	evidence	NOUN
taxlaw-6679	860	6	that	that	SCONJ
taxlaw-6679	860	7	the	the	DET
taxlaw-6679	860	8	economic	economic	ADJ
taxlaw-6679	860	9	benefit	benefit	NOUN
taxlaw-6679	860	10	of	of	ADP
taxlaw-6679	860	11	the	the	DET
taxlaw-6679	860	12	home	home	NOUN
taxlaw-6679	860	13	mortgage	mortgage	NOUN
taxlaw-6679	860	14	interest	interest	NOUN
taxlaw-6679	860	15	deduction	deduction	NOUN
taxlaw-6679	860	16	has	have	AUX
taxlaw-6679	860	17	been	be	AUX
taxlaw-6679	860	18	captured	capture	VERB
taxlaw-6679	860	19	by	by	ADP
taxlaw-6679	860	20	home	home	NOUN
taxlaw-6679	860	21	sellers	seller	NOUN
taxlaw-6679	860	22	through	through	ADP
taxlaw-6679	860	23	increased	increase	VERB
taxlaw-6679	860	24	prices	price	NOUN
taxlaw-6679	860	25	rather	rather	ADV
taxlaw-6679	860	26	than	than	ADP
taxlaw-6679	860	27	improving	improve	VERB
taxlaw-6679	860	28	affordability	affordability	NOUN
taxlaw-6679	860	29	for	for	ADP
taxlaw-6679	860	30	buyers	buyer	NOUN
taxlaw-6679	860	31	.	.	PUNCT
taxlaw-6679	861	1	see	see	VERB
taxlaw-6679	861	2	,	,	PUNCT
taxlaw-6679	861	3	e.g.	e.g.	ADV
taxlaw-6679	861	4	steven	steven	PROPN
taxlaw-6679	861	5	c.	c.	PROPN
taxlaw-6679	861	6	bourassa	bourassa	PROPN
taxlaw-6679	861	7	&	&	CCONJ
taxlaw-6679	861	8	ming	ming	PROPN
taxlaw-6679	861	9	yin	yin	PROPN
taxlaw-6679	861	10	,	,	PUNCT
taxlaw-6679	861	11	tax	tax	NOUN
taxlaw-6679	861	12	deductions	deduction	NOUN
taxlaw-6679	861	13	,	,	PUNCT
taxlaw-6679	861	14	tax	tax	NOUN
taxlaw-6679	861	15	credits	credit	NOUN
taxlaw-6679	861	16	and	and	CCONJ
taxlaw-6679	861	17	the	the	DET
taxlaw-6679	861	18	home	home	NOUN
taxlaw-6679	861	19	ownership	ownership	NOUN
taxlaw-6679	861	20	rate	rate	NOUN
taxlaw-6679	861	21	of	of	ADP
taxlaw-6679	861	22	young	young	ADJ
taxlaw-6679	861	23	urban	urban	ADJ
taxlaw-6679	861	24	adults	adult	NOUN
taxlaw-6679	861	25	in	in	ADP
taxlaw-6679	861	26	the	the	DET
taxlaw-6679	861	27	u.s	u.s	PROPN
taxlaw-6679	861	28	.	.	PROPN
taxlaw-6679	861	29	,	,	PUNCT
taxlaw-6679	861	30	45	45	NUM
taxlaw-6679	861	31	urban	urban	ADJ
taxlaw-6679	861	32	studies	study	NOUN
taxlaw-6679	861	33	1141	1141	NUM
taxlaw-6679	861	34	(	(	PUNCT
taxlaw-6679	861	35	2008	2008	NUM
taxlaw-6679	861	36	)	)	PUNCT
taxlaw-6679	861	37	.	.	PUNCT
taxlaw-6679	862	1	see	see	VERB
taxlaw-6679	862	2	also	also	ADV
taxlaw-6679	862	3	will	will	AUX
taxlaw-6679	862	4	fischer	fischer	PROPN
taxlaw-6679	862	5	&	&	CCONJ
taxlaw-6679	862	6	chye	chye	PROPN
taxlaw-6679	862	7	-	-	PUNCT
taxlaw-6679	862	8	ching	ching	PROPN
taxlaw-6679	862	9	huang	huang	PROPN
taxlaw-6679	862	10	,	,	PUNCT
taxlaw-6679	862	11	mortgage	mortgage	NOUN
taxlaw-6679	862	12	interest	interest	NOUN
taxlaw-6679	862	13	deduction	deduction	NOUN
taxlaw-6679	862	14	is	be	AUX
taxlaw-6679	862	15	ripe	ripe	ADJ
taxlaw-6679	862	16	for	for	ADP
taxlaw-6679	862	17	reform	reform	NOUN
taxlaw-6679	862	18	,	,	PUNCT
taxlaw-6679	862	19	ctr	ctr	PROPN
taxlaw-6679	862	20	.	.	PUNCT
taxlaw-6679	863	1	budget	budget	PROPN
taxlaw-6679	863	2	&	&	CCONJ
taxlaw-6679	863	3	pol’y	pol’y	NOUN
taxlaw-6679	863	4	priorities	priority	NOUN
taxlaw-6679	863	5	,	,	PUNCT
taxlaw-6679	863	6	june	june	PROPN
taxlaw-6679	863	7	2013	2013	NUM
taxlaw-6679	863	8	,	,	PUNCT
taxlaw-6679	863	9	https://www.cbpp.org/sites/default/files/atoms/files/4-4-13hous.pdf	https://www.cbpp.org/sites/default/files/atoms/files/4-4-13hous.pdf	NOUN
taxlaw-6679	863	10	(	(	PUNCT
taxlaw-6679	863	11	noting	note	VERB
taxlaw-6679	863	12	that	that	SCONJ
taxlaw-6679	863	13	the	the	DET
taxlaw-6679	863	14	deduction	deduction	NOUN
taxlaw-6679	863	15	primarily	primarily	ADV
taxlaw-6679	863	16	benefits	benefit	VERB
taxlaw-6679	863	17	high	high	ADJ
taxlaw-6679	863	18	-	-	PUNCT
taxlaw-6679	863	19	income	income	NOUN
taxlaw-6679	863	20	,	,	PUNCT
taxlaw-6679	863	21	not	not	PART
taxlaw-6679	863	22	middleor	middleor	NOUN
taxlaw-6679	863	23	low	low	ADJ
taxlaw-6679	863	24	-	-	PUNCT
taxlaw-6679	863	25	income	income	NOUN
taxlaw-6679	863	26	taxpayers	taxpayer	NOUN
taxlaw-6679	863	27	,	,	PUNCT
taxlaw-6679	863	28	and	and	CCONJ
taxlaw-6679	863	29	that	that	SCONJ
taxlaw-6679	863	30	three	three	NUM
taxlaw-6679	863	31	major	major	ADJ
taxlaw-6679	863	32	bipartisan	bipartisan	ADJ
taxlaw-6679	863	33	tax	tax	NOUN
taxlaw-6679	863	34	reform	reform	NOUN
taxlaw-6679	863	35	panels	panel	NOUN
taxlaw-6679	863	36	have	have	AUX
taxlaw-6679	863	37	recommended	recommend	VERB
taxlaw-6679	863	38	it	it	PRON
taxlaw-6679	863	39	be	be	AUX
taxlaw-6679	863	40	substantially	substantially	ADV
taxlaw-6679	863	41	changed	change	VERB
taxlaw-6679	863	42	or	or	CCONJ
taxlaw-6679	863	43	eliminated	eliminate	VERB
taxlaw-6679	863	44	)	)	PUNCT
taxlaw-6679	863	45	.	.	PUNCT
taxlaw-6679	864	1	2019	2019	NUM
taxlaw-6679	864	2	]	]	PUNCT
taxlaw-6679	864	3	state	state	NOUN
taxlaw-6679	864	4	individual	individual	ADJ
taxlaw-6679	864	5	income	income	NOUN
taxlaw-6679	864	6	tax	tax	NOUN
taxlaw-6679	864	7	conformity	conformity	NOUN
taxlaw-6679	864	8	in	in	ADP
taxlaw-6679	864	9	practice	practice	NOUN
taxlaw-6679	864	10	:	:	PUNCT
taxlaw-6679	864	11	evidence	evidence	NOUN
taxlaw-6679	864	12	from	from	ADP
taxlaw-6679	864	13	the	the	DET
taxlaw-6679	864	14	tax	tax	NOUN
taxlaw-6679	864	15	cuts	cut	NOUN
taxlaw-6679	864	16	&	&	CCONJ
taxlaw-6679	864	17	jobs	job	NOUN
taxlaw-6679	864	18	act	act	VERB
taxlaw-6679	864	19	99	99	NUM
taxlaw-6679	864	20	obvious	obvious	ADJ
taxlaw-6679	864	21	that	that	SCONJ
taxlaw-6679	864	22	mirroring	mirror	VERB
taxlaw-6679	864	23	the	the	DET
taxlaw-6679	864	24	expenditure	expenditure	NOUN
taxlaw-6679	864	25	at	at	ADP
taxlaw-6679	864	26	the	the	DET
taxlaw-6679	864	27	state	state	NOUN
taxlaw-6679	864	28	level	level	NOUN
taxlaw-6679	864	29	would	would	AUX
taxlaw-6679	864	30	deliver	deliver	VERB
taxlaw-6679	864	31	the	the	DET
taxlaw-6679	864	32	same	same	ADJ
taxlaw-6679	864	33	results	result	NOUN
taxlaw-6679	864	34	.	.	PUNCT
taxlaw-6679	865	1	if	if	SCONJ
taxlaw-6679	865	2	the	the	DET
taxlaw-6679	865	3	goal	goal	NOUN
taxlaw-6679	865	4	is	be	AUX
taxlaw-6679	865	5	behavior	behavior	NOUN
taxlaw-6679	865	6	change	change	NOUN
taxlaw-6679	865	7	,	,	PUNCT
taxlaw-6679	865	8	state	state	NOUN
taxlaw-6679	865	9	tax	tax	NOUN
taxlaw-6679	865	10	expenditures	expenditure	NOUN
taxlaw-6679	865	11	have	have	VERB
taxlaw-6679	865	12	less	less	ADJ
taxlaw-6679	865	13	power	power	NOUN
taxlaw-6679	865	14	than	than	ADP
taxlaw-6679	865	15	their	their	PRON
taxlaw-6679	865	16	federal	federal	ADJ
taxlaw-6679	865	17	counterparts	counterpart	NOUN
taxlaw-6679	865	18	due	due	ADP
taxlaw-6679	865	19	to	to	ADP
taxlaw-6679	865	20	comparatively	comparatively	ADV
taxlaw-6679	865	21	lower	low	ADJ
taxlaw-6679	865	22	tax	tax	NOUN
taxlaw-6679	865	23	rates	rate	NOUN
taxlaw-6679	865	24	.	.	PUNCT
taxlaw-6679	866	1	and	and	CCONJ
taxlaw-6679	866	2	if	if	SCONJ
taxlaw-6679	866	3	the	the	DET
taxlaw-6679	866	4	goal	goal	NOUN
taxlaw-6679	866	5	is	be	AUX
taxlaw-6679	866	6	to	to	PART
taxlaw-6679	866	7	provide	provide	VERB
taxlaw-6679	866	8	a	a	DET
taxlaw-6679	866	9	subsidy	subsidy	NOUN
taxlaw-6679	866	10	to	to	ADP
taxlaw-6679	866	11	certain	certain	ADJ
taxlaw-6679	866	12	activity	activity	NOUN
taxlaw-6679	866	13	,	,	PUNCT
taxlaw-6679	866	14	the	the	DET
taxlaw-6679	866	15	state	state	NOUN
taxlaw-6679	866	16	would	would	AUX
taxlaw-6679	866	17	have	have	VERB
taxlaw-6679	866	18	to	to	PART
taxlaw-6679	866	19	decide	decide	VERB
taxlaw-6679	866	20	that	that	SCONJ
taxlaw-6679	866	21	a	a	DET
taxlaw-6679	866	22	state	state	NOUN
taxlaw-6679	866	23	subsidy	subsidy	NOUN
taxlaw-6679	866	24	on	on	ADP
taxlaw-6679	866	25	top	top	NOUN
taxlaw-6679	866	26	of	of	ADP
taxlaw-6679	866	27	the	the	DET
taxlaw-6679	866	28	federal	federal	ADJ
taxlaw-6679	866	29	subsidy	subsidy	NOUN
taxlaw-6679	866	30	provides	provide	VERB
taxlaw-6679	866	31	the	the	DET
taxlaw-6679	866	32	correct	correct	ADJ
taxlaw-6679	866	33	level	level	NOUN
taxlaw-6679	866	34	of	of	ADP
taxlaw-6679	866	35	support	support	NOUN
taxlaw-6679	866	36	for	for	ADP
taxlaw-6679	866	37	the	the	DET
taxlaw-6679	866	38	given	give	VERB
taxlaw-6679	866	39	transaction	transaction	NOUN
taxlaw-6679	866	40	.	.	PUNCT
taxlaw-6679	867	1	a	a	DET
taxlaw-6679	867	2	state	state	NOUN
taxlaw-6679	867	3	could	could	AUX
taxlaw-6679	867	4	avoid	avoid	VERB
taxlaw-6679	867	5	these	these	DET
taxlaw-6679	867	6	interaction	interaction	NOUN
taxlaw-6679	867	7	effects	effect	NOUN
taxlaw-6679	867	8	by	by	ADP
taxlaw-6679	867	9	designing	design	VERB
taxlaw-6679	867	10	its	its	PRON
taxlaw-6679	867	11	own	own	ADJ
taxlaw-6679	867	12	state	state	NOUN
taxlaw-6679	867	13	tax	tax	NOUN
taxlaw-6679	867	14	expenditures	expenditure	NOUN
taxlaw-6679	867	15	that	that	PRON
taxlaw-6679	867	16	reflect	reflect	VERB
taxlaw-6679	867	17	state	state	NOUN
taxlaw-6679	867	18	policy	policy	NOUN
taxlaw-6679	867	19	priorities	priority	NOUN
taxlaw-6679	867	20	,	,	PUNCT
taxlaw-6679	867	21	but	but	CCONJ
taxlaw-6679	867	22	doing	do	VERB
taxlaw-6679	867	23	so	so	ADV
taxlaw-6679	867	24	requires	require	VERB
taxlaw-6679	867	25	the	the	DET
taxlaw-6679	867	26	more	more	ADV
taxlaw-6679	867	27	limited	limited	ADJ
taxlaw-6679	867	28	resources	resource	NOUN
taxlaw-6679	867	29	of	of	ADP
taxlaw-6679	867	30	a	a	DET
taxlaw-6679	867	31	state	state	NOUN
taxlaw-6679	867	32	government	government	NOUN
taxlaw-6679	867	33	to	to	PART
taxlaw-6679	867	34	produce	produce	VERB
taxlaw-6679	867	35	sophisticated	sophisticated	ADJ
taxlaw-6679	867	36	economic	economic	ADJ
taxlaw-6679	867	37	modeling	modeling	NOUN
taxlaw-6679	867	38	and	and	CCONJ
taxlaw-6679	867	39	legislative	legislative	ADJ
taxlaw-6679	867	40	analysis	analysis	NOUN
taxlaw-6679	867	41	to	to	PART
taxlaw-6679	867	42	get	get	VERB
taxlaw-6679	867	43	it	it	PRON
taxlaw-6679	867	44	right	right	ADJ
taxlaw-6679	867	45	.	.	PUNCT
taxlaw-6679	868	1	it	it	PRON
taxlaw-6679	868	2	seems	seem	VERB
taxlaw-6679	868	3	unlikely	unlikely	ADJ
taxlaw-6679	868	4	that	that	SCONJ
taxlaw-6679	868	5	many	many	ADJ
taxlaw-6679	868	6	state	state	NOUN
taxlaw-6679	868	7	-	-	PUNCT
taxlaw-6679	868	8	created	create	VERB
taxlaw-6679	868	9	tax	tax	NOUN
taxlaw-6679	868	10	expenditures	expenditure	NOUN
taxlaw-6679	868	11	would	would	AUX
taxlaw-6679	868	12	be	be	AUX
taxlaw-6679	868	13	worth	worth	ADJ
taxlaw-6679	868	14	the	the	DET
taxlaw-6679	868	15	costs	cost	NOUN
taxlaw-6679	868	16	involved	involve	VERB
taxlaw-6679	868	17	both	both	PRON
taxlaw-6679	868	18	in	in	ADP
taxlaw-6679	868	19	terms	term	NOUN
taxlaw-6679	868	20	of	of	ADP
taxlaw-6679	868	21	expenditure	expenditure	NOUN
taxlaw-6679	868	22	design	design	NOUN
taxlaw-6679	868	23	and	and	CCONJ
taxlaw-6679	868	24	added	add	VERB
taxlaw-6679	868	25	complexity	complexity	NOUN
taxlaw-6679	868	26	to	to	ADP
taxlaw-6679	868	27	the	the	DET
taxlaw-6679	868	28	tax	tax	NOUN
taxlaw-6679	868	29	system	system	NOUN
taxlaw-6679	868	30	.	.	PUNCT
taxlaw-6679	869	1	given	give	VERB
taxlaw-6679	869	2	both	both	CCONJ
taxlaw-6679	869	3	the	the	DET
taxlaw-6679	869	4	criticisms	criticism	NOUN
taxlaw-6679	869	5	and	and	CCONJ
taxlaw-6679	869	6	complications	complication	NOUN
taxlaw-6679	869	7	of	of	ADP
taxlaw-6679	869	8	tax	tax	NOUN
taxlaw-6679	869	9	expenditures	expenditure	NOUN
taxlaw-6679	869	10	,	,	PUNCT
taxlaw-6679	869	11	states	state	NOUN
taxlaw-6679	869	12	should	should	AUX
taxlaw-6679	869	13	strongly	strongly	ADV
taxlaw-6679	869	14	consider	consider	VERB
taxlaw-6679	869	15	erring	err	VERB
taxlaw-6679	869	16	on	on	ADP
taxlaw-6679	869	17	the	the	DET
taxlaw-6679	869	18	side	side	NOUN
taxlaw-6679	869	19	of	of	ADP
taxlaw-6679	869	20	simplicity209	simplicity209	PROPN
taxlaw-6679	869	21	and	and	CCONJ
taxlaw-6679	869	22	either	either	CCONJ
taxlaw-6679	869	23	eliminate	eliminate	VERB
taxlaw-6679	869	24	or	or	CCONJ
taxlaw-6679	869	25	severely	severely	ADV
taxlaw-6679	869	26	limit	limit	VERB
taxlaw-6679	869	27	their	their	PRON
taxlaw-6679	869	28	use	use	NOUN
taxlaw-6679	869	29	of	of	ADP
taxlaw-6679	869	30	tax	tax	NOUN
taxlaw-6679	869	31	expenditures	expenditure	NOUN
taxlaw-6679	869	32	within	within	ADP
taxlaw-6679	869	33	their	their	PRON
taxlaw-6679	869	34	individual	individual	ADJ
taxlaw-6679	869	35	income	income	NOUN
taxlaw-6679	869	36	tax	tax	NOUN
taxlaw-6679	869	37	system	system	NOUN
taxlaw-6679	869	38	.	.	PUNCT
taxlaw-6679	870	1	e.	e.	PROPN
taxlaw-6679	870	2	design	design	PROPN
taxlaw-6679	870	3	around	around	ADP
taxlaw-6679	870	4	the	the	DET
taxlaw-6679	870	5	taxpayer	taxpayer	NOUN
taxlaw-6679	870	6	experience	experience	VERB
taxlaw-6679	870	7	a	a	DET
taxlaw-6679	870	8	key	key	ADJ
taxlaw-6679	870	9	feature	feature	NOUN
taxlaw-6679	870	10	of	of	ADP
taxlaw-6679	870	11	state	state	NOUN
taxlaw-6679	870	12	individual	individual	ADJ
taxlaw-6679	870	13	income	income	NOUN
taxlaw-6679	870	14	tax	tax	NOUN
taxlaw-6679	870	15	systems	system	NOUN
taxlaw-6679	870	16	is	be	AUX
taxlaw-6679	870	17	the	the	DET
taxlaw-6679	870	18	ability	ability	NOUN
taxlaw-6679	870	19	of	of	ADP
taxlaw-6679	870	20	a	a	DET
taxlaw-6679	870	21	tax	tax	NOUN
taxlaw-6679	870	22	system	system	NOUN
taxlaw-6679	870	23	to	to	PART
taxlaw-6679	870	24	profoundly	profoundly	ADV
taxlaw-6679	870	25	shape	shape	VERB
taxlaw-6679	870	26	the	the	DET
taxlaw-6679	870	27	relationship	relationship	NOUN
taxlaw-6679	870	28	between	between	ADP
taxlaw-6679	870	29	citizens	citizen	NOUN
taxlaw-6679	870	30	and	and	CCONJ
taxlaw-6679	870	31	the	the	DET
taxlaw-6679	870	32	state	state	NOUN
taxlaw-6679	870	33	.	.	PUNCT
taxlaw-6679	871	1	taxes	taxis	NOUN
taxlaw-6679	871	2	play	play	VERB
taxlaw-6679	871	3	a	a	DET
taxlaw-6679	871	4	significant	significant	ADJ
taxlaw-6679	871	5	role	role	NOUN
taxlaw-6679	871	6	in	in	ADP
taxlaw-6679	871	7	forming	form	VERB
taxlaw-6679	871	8	civic	civic	ADJ
taxlaw-6679	871	9	identity.210	identity.210	NOUN
taxlaw-6679	871	10	they	they	PRON
taxlaw-6679	871	11	determine	determine	VERB
taxlaw-6679	871	12	,	,	PUNCT
taxlaw-6679	871	13	in	in	ADP
taxlaw-6679	871	14	some	some	DET
taxlaw-6679	871	15	measure	measure	NOUN
taxlaw-6679	871	16	,	,	PUNCT
taxlaw-6679	871	17	both	both	CCONJ
taxlaw-6679	871	18	what	what	PRON
taxlaw-6679	871	19	an	an	DET
taxlaw-6679	871	20	individual	individual	ADJ
taxlaw-6679	871	21	owes	owe	VERB
taxlaw-6679	871	22	society	society	NOUN
taxlaw-6679	871	23	and	and	CCONJ
taxlaw-6679	871	24	the	the	DET
taxlaw-6679	871	25	reach	reach	NOUN
taxlaw-6679	871	26	of	of	ADP
taxlaw-6679	871	27	a	a	DET
taxlaw-6679	871	28	state	state	NOUN
taxlaw-6679	871	29	’s	’s	PART
taxlaw-6679	871	30	power.211	power.211	NUM
taxlaw-6679	871	31	individual	individual	ADJ
taxlaw-6679	871	32	income	income	NOUN
taxlaw-6679	871	33	tax	tax	NOUN
taxlaw-6679	871	34	policy	policy	NOUN
taxlaw-6679	871	35	therefore	therefore	ADV
taxlaw-6679	871	36	gives	give	VERB
taxlaw-6679	871	37	states	state	NOUN
taxlaw-6679	871	38	a	a	DET
taxlaw-6679	871	39	unique	unique	ADJ
taxlaw-6679	871	40	ability	ability	NOUN
taxlaw-6679	871	41	not	not	PART
taxlaw-6679	871	42	only	only	ADV
taxlaw-6679	871	43	to	to	PART
taxlaw-6679	871	44	raise	raise	VERB
taxlaw-6679	871	45	the	the	DET
taxlaw-6679	871	46	appropriate	appropriate	ADJ
taxlaw-6679	871	47	amount	amount	NOUN
taxlaw-6679	871	48	of	of	ADP
taxlaw-6679	871	49	revenue	revenue	NOUN
taxlaw-6679	871	50	for	for	ADP
taxlaw-6679	871	51	their	their	PRON
taxlaw-6679	871	52	state	state	NOUN
taxlaw-6679	871	53	,	,	PUNCT
taxlaw-6679	871	54	but	but	CCONJ
taxlaw-6679	871	55	to	to	PART
taxlaw-6679	871	56	shape	shape	VERB
taxlaw-6679	871	57	how	how	SCONJ
taxlaw-6679	871	58	citizens	citizen	NOUN
taxlaw-6679	871	59	perceive	perceive	VERB
taxlaw-6679	871	60	the	the	DET
taxlaw-6679	871	61	state	state	NOUN
taxlaw-6679	871	62	and	and	CCONJ
taxlaw-6679	871	63	its	its	PRON
taxlaw-6679	871	64	services	service	NOUN
taxlaw-6679	871	65	,	,	PUNCT
taxlaw-6679	871	66	and	and	CCONJ
taxlaw-6679	871	67	to	to	PART
taxlaw-6679	871	68	distribute	distribute	VERB
taxlaw-6679	871	69	burdens	burden	NOUN
taxlaw-6679	871	70	in	in	ADP
taxlaw-6679	871	71	a	a	DET
taxlaw-6679	871	72	manner	manner	NOUN
taxlaw-6679	871	73	that	that	PRON
taxlaw-6679	871	74	reflects	reflect	VERB
taxlaw-6679	871	75	state	state	NOUN
taxlaw-6679	871	76	values	value	NOUN
taxlaw-6679	871	77	.	.	PUNCT
taxlaw-6679	872	1	taxation	taxation	NOUN
taxlaw-6679	872	2	“	"	PUNCT
taxlaw-6679	872	3	establishes	establish	VERB
taxlaw-6679	872	4	one	one	NUM
taxlaw-6679	872	5	of	of	ADP
taxlaw-6679	872	6	the	the	DET
taxlaw-6679	872	7	most	most	ADV
taxlaw-6679	872	8	widely	widely	ADV
taxlaw-6679	872	9	and	and	CCONJ
taxlaw-6679	872	10	persistently	persistently	ADV
taxlaw-6679	872	11	experienced	experienced	ADJ
taxlaw-6679	872	12	relationships	relationship	NOUN
taxlaw-6679	872	13	that	that	SCONJ
taxlaw-6679	872	14	individuals	individual	NOUN
taxlaw-6679	872	15	have	have	VERB
taxlaw-6679	872	16	with	with	ADP
taxlaw-6679	872	17	their	their	PRON
taxlaw-6679	872	18	government	government	NOUN
taxlaw-6679	872	19	.	.	PUNCT
taxlaw-6679	872	20	”212	”212	PUNCT
taxlaw-6679	873	1	given	give	VERB
taxlaw-6679	873	2	the	the	DET
taxlaw-6679	873	3	importance	importance	NOUN
taxlaw-6679	873	4	of	of	ADP
taxlaw-6679	873	5	the	the	DET
taxlaw-6679	873	6	individual	individual	ADJ
taxlaw-6679	873	7	income	income	NOUN
taxlaw-6679	873	8	tax	tax	NOUN
taxlaw-6679	873	9	to	to	ADP
taxlaw-6679	873	10	a	a	DET
taxlaw-6679	873	11	state	state	NOUN
taxlaw-6679	873	12	’s	’s	PART
taxlaw-6679	873	13	relationship	relationship	NOUN
taxlaw-6679	873	14	with	with	ADP
taxlaw-6679	873	15	its	its	PRON
taxlaw-6679	873	16	citizens	citizen	NOUN
taxlaw-6679	873	17	,	,	PUNCT
taxlaw-6679	873	18	its	its	PRON
taxlaw-6679	873	19	design	design	NOUN
taxlaw-6679	873	20	is	be	AUX
taxlaw-6679	873	21	worthy	worthy	ADJ
taxlaw-6679	873	22	of	of	ADP
taxlaw-6679	873	23	careful	careful	ADJ
taxlaw-6679	873	24	consideration	consideration	NOUN
taxlaw-6679	873	25	,	,	PUNCT
taxlaw-6679	873	26	not	not	PART
taxlaw-6679	873	27	a	a	DET
taxlaw-6679	873	28	simple	simple	ADJ
taxlaw-6679	873	29	duplication	duplication	NOUN
taxlaw-6679	873	30	of	of	ADP
taxlaw-6679	873	31	a	a	DET
taxlaw-6679	873	32	federal	federal	ADJ
taxlaw-6679	873	33	system	system	NOUN
taxlaw-6679	873	34	few	few	ADJ
taxlaw-6679	873	35	are	be	AUX
taxlaw-6679	873	36	happy	happy	ADJ
taxlaw-6679	873	37	with	with	ADP
taxlaw-6679	873	38	.	.	PUNCT
taxlaw-6679	874	1	a	a	DET
taxlaw-6679	874	2	final	final	ADJ
taxlaw-6679	874	3	piece	piece	NOUN
taxlaw-6679	874	4	of	of	ADP
taxlaw-6679	874	5	the	the	DET
taxlaw-6679	874	6	individual	individual	ADJ
taxlaw-6679	874	7	income	income	NOUN
taxlaw-6679	874	8	tax	tax	NOUN
taxlaw-6679	874	9	design	design	NOUN
taxlaw-6679	874	10	puzzle	puzzle	NOUN
taxlaw-6679	874	11	is	be	AUX
taxlaw-6679	874	12	therefore	therefore	ADV
taxlaw-6679	874	13	to	to	PART
taxlaw-6679	874	14	give	give	VERB
taxlaw-6679	874	15	careful	careful	ADJ
taxlaw-6679	874	16	consideration	consideration	NOUN
taxlaw-6679	874	17	to	to	ADP
taxlaw-6679	874	18	the	the	DET
taxlaw-6679	874	19	taxpayer	taxpayer	NOUN
taxlaw-6679	874	20	experience	experience	NOUN
taxlaw-6679	874	21	.	.	PUNCT
taxlaw-6679	875	1	states	state	NOUN
taxlaw-6679	875	2	should	should	AUX
taxlaw-6679	875	3	consider	consider	VERB
taxlaw-6679	875	4	fundamental	fundamental	ADJ
taxlaw-6679	875	5	issues	issue	NOUN
taxlaw-6679	875	6	such	such	ADJ
taxlaw-6679	875	7	as	as	ADP
taxlaw-6679	875	8	what	what	PRON
taxlaw-6679	875	9	filing	filing	NOUN
taxlaw-6679	875	10	returns	return	NOUN
taxlaw-6679	875	11	should	should	AUX
taxlaw-6679	875	12	look	look	VERB
taxlaw-6679	875	13	like	like	ADP
taxlaw-6679	875	14	,	,	PUNCT
taxlaw-6679	875	15	or	or	CCONJ
taxlaw-6679	875	16	whether	whether	SCONJ
taxlaw-6679	875	17	returns	return	NOUN
taxlaw-6679	875	18	should	should	AUX
taxlaw-6679	875	19	be	be	AUX
taxlaw-6679	875	20	required	require	VERB
taxlaw-6679	875	21	at	at	ADV
taxlaw-6679	875	22	all	all	ADV
taxlaw-6679	875	23	,	,	PUNCT
taxlaw-6679	875	24	and	and	CCONJ
taxlaw-6679	875	25	if	if	SCONJ
taxlaw-6679	875	26	so	so	ADV
taxlaw-6679	875	27	,	,	PUNCT
taxlaw-6679	875	28	for	for	ADP
taxlaw-6679	875	29	which	which	PRON
taxlaw-6679	875	30	209	209	NUM
taxlaw-6679	875	31	as	as	SCONJ
taxlaw-6679	875	32	richard	richard	PROPN
taxlaw-6679	875	33	pomp	pomp	NOUN
taxlaw-6679	875	34	has	have	AUX
taxlaw-6679	875	35	observed	observe	VERB
taxlaw-6679	875	36	,	,	PUNCT
taxlaw-6679	875	37	it	it	PRON
taxlaw-6679	875	38	is	be	AUX
taxlaw-6679	875	39	generally	generally	ADV
taxlaw-6679	875	40	easier	easy	ADJ
taxlaw-6679	875	41	,	,	PUNCT
taxlaw-6679	875	42	at	at	ADP
taxlaw-6679	875	43	the	the	DET
taxlaw-6679	875	44	state	state	NOUN
taxlaw-6679	875	45	level	level	NOUN
taxlaw-6679	875	46	,	,	PUNCT
taxlaw-6679	875	47	to	to	PART
taxlaw-6679	875	48	“	"	PUNCT
taxlaw-6679	875	49	strike	strike	VERB
taxlaw-6679	875	50	the	the	DET
taxlaw-6679	875	51	balance	balance	NOUN
taxlaw-6679	875	52	on	on	ADP
taxlaw-6679	875	53	the	the	DET
taxlaw-6679	875	54	side	side	NOUN
taxlaw-6679	875	55	of	of	ADP
taxlaw-6679	875	56	simplicity	simplicity	NOUN
taxlaw-6679	875	57	.	.	PUNCT
taxlaw-6679	875	58	”	"	PUNCT
taxlaw-6679	876	1	pomp	pomp	NOUN
taxlaw-6679	876	2	,	,	PUNCT
taxlaw-6679	876	3	supra	supra	PROPN
taxlaw-6679	876	4	note	note	PROPN
taxlaw-6679	876	5	18	18	NUM
taxlaw-6679	876	6	,	,	PUNCT
taxlaw-6679	876	7	at	at	ADP
taxlaw-6679	876	8	1199	1199	NUM
taxlaw-6679	876	9	.	.	PUNCT
taxlaw-6679	877	1	210	210	NUM
taxlaw-6679	877	2	isaac	isaac	PROPN
taxlaw-6679	877	3	william	william	PROPN
taxlaw-6679	877	4	martin	martin	PROPN
taxlaw-6679	877	5	,	,	PUNCT
taxlaw-6679	877	6	ajay	ajay	PROPN
taxlaw-6679	877	7	k.	k.	PROPN
taxlaw-6679	877	8	mehrotra	mehrotra	PROPN
taxlaw-6679	877	9	,	,	PUNCT
taxlaw-6679	877	10	&	&	CCONJ
taxlaw-6679	877	11	monica	monica	PROPN
taxlaw-6679	877	12	prasad	prasad	PROPN
taxlaw-6679	877	13	,	,	PUNCT
taxlaw-6679	877	14	the	the	DET
taxlaw-6679	877	15	thunder	thunder	NOUN
taxlaw-6679	877	16	of	of	ADP
taxlaw-6679	877	17	history	history	NOUN
taxlaw-6679	877	18	:	:	PUNCT
taxlaw-6679	877	19	the	the	DET
taxlaw-6679	877	20	origins	origin	NOUN
taxlaw-6679	877	21	and	and	CCONJ
taxlaw-6679	877	22	development	development	NOUN
taxlaw-6679	877	23	of	of	ADP
taxlaw-6679	877	24	the	the	DET
taxlaw-6679	877	25	new	new	ADJ
taxlaw-6679	877	26	fiscal	fiscal	ADJ
taxlaw-6679	877	27	sociology	sociology	NOUN
taxlaw-6679	877	28	1	1	NUM
taxlaw-6679	877	29	,	,	PUNCT
taxlaw-6679	877	30	in	in	ADP
taxlaw-6679	877	31	the	the	DET
taxlaw-6679	877	32	new	new	ADJ
taxlaw-6679	877	33	fiscal	fiscal	ADJ
taxlaw-6679	877	34	sociology	sociology	NOUN
taxlaw-6679	877	35	:	:	PUNCT
taxlaw-6679	877	36	taxation	taxation	NOUN
taxlaw-6679	877	37	in	in	ADP
taxlaw-6679	877	38	comparative	comparative	ADJ
taxlaw-6679	877	39	and	and	CCONJ
taxlaw-6679	877	40	historical	historical	ADJ
taxlaw-6679	877	41	perspective	perspective	NOUN
taxlaw-6679	877	42	(	(	PUNCT
taxlaw-6679	877	43	isaac	isaac	PROPN
taxlaw-6679	877	44	william	william	PROPN
taxlaw-6679	877	45	martin	martin	PROPN
taxlaw-6679	877	46	,	,	PUNCT
taxlaw-6679	877	47	ajay	ajay	PROPN
taxlaw-6679	877	48	k.	k.	PROPN
taxlaw-6679	877	49	mehrotra	mehrotra	PROPN
taxlaw-6679	877	50	&	&	CCONJ
taxlaw-6679	877	51	monica	monica	PROPN
taxlaw-6679	877	52	prasad	prasad	PROPN
taxlaw-6679	877	53	,	,	PUNCT
taxlaw-6679	877	54	eds	ed	NOUN
taxlaw-6679	877	55	.	.	NOUN
taxlaw-6679	877	56	2009	2009	NUM
taxlaw-6679	877	57	)	)	PUNCT
taxlaw-6679	877	58	.	.	PUNCT
taxlaw-6679	878	1	for	for	ADP
taxlaw-6679	878	2	discussions	discussion	NOUN
taxlaw-6679	878	3	of	of	ADP
taxlaw-6679	878	4	the	the	DET
taxlaw-6679	878	5	role	role	NOUN
taxlaw-6679	878	6	of	of	ADP
taxlaw-6679	878	7	tax	tax	NOUN
taxlaw-6679	878	8	in	in	ADP
taxlaw-6679	878	9	civic	civic	ADJ
taxlaw-6679	878	10	identity	identity	NOUN
taxlaw-6679	878	11	and	and	CCONJ
taxlaw-6679	878	12	political	political	ADJ
taxlaw-6679	878	13	and	and	CCONJ
taxlaw-6679	878	14	social	social	ADJ
taxlaw-6679	878	15	community	community	NOUN
taxlaw-6679	878	16	,	,	PUNCT
taxlaw-6679	878	17	see	see	VERB
taxlaw-6679	878	18	lawrence	lawrence	PROPN
taxlaw-6679	878	19	zelenak	zelenak	PROPN
taxlaw-6679	878	20	,	,	PUNCT
taxlaw-6679	878	21	learning	learn	VERB
taxlaw-6679	878	22	to	to	PART
taxlaw-6679	878	23	love	love	VERB
taxlaw-6679	878	24	form	form	NOUN
taxlaw-6679	878	25	1040	1040	NUM
taxlaw-6679	878	26	:	:	PUNCT
taxlaw-6679	878	27	two	two	NUM
taxlaw-6679	878	28	cheers	cheer	NOUN
taxlaw-6679	878	29	for	for	ADP
taxlaw-6679	878	30	the	the	DET
taxlaw-6679	878	31	return	return	NOUN
taxlaw-6679	878	32	-	-	PUNCT
taxlaw-6679	878	33	based	base	VERB
taxlaw-6679	878	34	mass	mass	NOUN
taxlaw-6679	878	35	income	income	NOUN
taxlaw-6679	878	36	tax	tax	NOUN
taxlaw-6679	878	37	(	(	PUNCT
taxlaw-6679	878	38	2013	2013	NUM
taxlaw-6679	878	39	)	)	PUNCT
taxlaw-6679	878	40	;	;	PUNCT
taxlaw-6679	878	41	ajay	ajay	PROPN
taxlaw-6679	878	42	k.	k.	PROPN
taxlaw-6679	878	43	mehrotra	mehrotra	PROPN
taxlaw-6679	878	44	,	,	PUNCT
taxlaw-6679	878	45	reviving	revive	VERB
taxlaw-6679	878	46	fiscal	fiscal	ADJ
taxlaw-6679	878	47	citizenship	citizenship	NOUN
taxlaw-6679	878	48	,	,	PUNCT
taxlaw-6679	878	49	113	113	NUM
taxlaw-6679	878	50	mich	mich	X
taxlaw-6679	878	51	.	.	PUNCT
taxlaw-6679	879	1	l.	l.	PROPN
taxlaw-6679	879	2	rev	rev	PROPN
taxlaw-6679	879	3	.	.	PROPN
taxlaw-6679	879	4	943	943	NUM
taxlaw-6679	879	5	(	(	PUNCT
taxlaw-6679	879	6	2015)(reviewing	2015)(reviewing	NOUN
taxlaw-6679	879	7	zelenak	zelenak	NOUN
taxlaw-6679	879	8	’s	’s	PART
taxlaw-6679	879	9	learning	learn	VERB
taxlaw-6679	879	10	to	to	PART
taxlaw-6679	879	11	love	love	VERB
taxlaw-6679	879	12	form	form	NOUN
taxlaw-6679	879	13	1040	1040	NUM
taxlaw-6679	879	14	)	)	PUNCT
taxlaw-6679	879	15	;	;	PUNCT
taxlaw-6679	879	16	morton	morton	PROPN
taxlaw-6679	879	17	keller	keller	PROPN
taxlaw-6679	879	18	,	,	PUNCT
taxlaw-6679	879	19	regulating	regulate	VERB
taxlaw-6679	879	20	a	a	DET
taxlaw-6679	879	21	new	new	ADJ
taxlaw-6679	879	22	economy	economy	NOUN
taxlaw-6679	879	23	:	:	PUNCT
taxlaw-6679	879	24	public	public	ADJ
taxlaw-6679	879	25	policy	policy	NOUN
taxlaw-6679	879	26	and	and	CCONJ
taxlaw-6679	879	27	economic	economic	ADJ
taxlaw-6679	879	28	change	change	NOUN
taxlaw-6679	879	29	in	in	ADP
taxlaw-6679	879	30	america	america	PROPN
taxlaw-6679	879	31	,	,	PUNCT
taxlaw-6679	879	32	1900	1900	NUM
taxlaw-6679	879	33	-	-	SYM
taxlaw-6679	879	34	1933	1933	NUM
taxlaw-6679	879	35	209	209	NUM
taxlaw-6679	879	36	(	(	PUNCT
taxlaw-6679	879	37	1996	1996	NUM
taxlaw-6679	879	38	)	)	PUNCT
taxlaw-6679	879	39	.	.	PUNCT
taxlaw-6679	880	1	211	211	NUM
taxlaw-6679	880	2	martin	martin	PROPN
taxlaw-6679	880	3	et	et	PROPN
taxlaw-6679	880	4	al	al	PROPN
taxlaw-6679	880	5	.	.	PROPN
taxlaw-6679	880	6	,	,	PUNCT
taxlaw-6679	880	7	supra	supra	PROPN
taxlaw-6679	880	8	note	note	PROPN
taxlaw-6679	880	9	210	210	NUM
taxlaw-6679	880	10	,	,	PUNCT
taxlaw-6679	880	11	at	at	ADP
taxlaw-6679	880	12	1	1	NUM
taxlaw-6679	880	13	.	.	X
taxlaw-6679	880	14	212	212	NUM
taxlaw-6679	881	1	i	i	PRON
taxlaw-6679	881	2	d.	d.	PROPN
taxlaw-6679	881	3	at	at	ADP
taxlaw-6679	881	4	3	3	NUM
taxlaw-6679	881	5	.	.	PUNCT
taxlaw-6679	882	1	[	[	X
taxlaw-6679	882	2	vol.11:1	vol.11:1	PROPN
taxlaw-6679	882	3	columbia	columbia	PROPN
taxlaw-6679	882	4	journal	journal	PROPN
taxlaw-6679	882	5	of	of	ADP
taxlaw-6679	882	6	tax	tax	NOUN
taxlaw-6679	882	7	law	law	NOUN
taxlaw-6679	882	8	100	100	NUM
taxlaw-6679	882	9	taxpayers.213	taxpayers.213	NOUN
taxlaw-6679	882	10	a	a	DET
taxlaw-6679	882	11	state	state	NOUN
taxlaw-6679	882	12	might	might	AUX
taxlaw-6679	882	13	decide	decide	VERB
taxlaw-6679	882	14	to	to	PART
taxlaw-6679	882	15	make	make	VERB
taxlaw-6679	882	16	return	return	NOUN
taxlaw-6679	882	17	filing	filing	NOUN
taxlaw-6679	882	18	broadly	broadly	ADV
taxlaw-6679	882	19	required	require	VERB
taxlaw-6679	882	20	,	,	PUNCT
taxlaw-6679	882	21	but	but	CCONJ
taxlaw-6679	882	22	as	as	ADV
taxlaw-6679	882	23	simple	simple	ADJ
taxlaw-6679	882	24	as	as	ADP
taxlaw-6679	882	25	possible	possible	ADJ
taxlaw-6679	882	26	through	through	ADP
taxlaw-6679	882	27	mechanisms	mechanism	NOUN
taxlaw-6679	882	28	such	such	ADJ
taxlaw-6679	882	29	as	as	ADP
taxlaw-6679	882	30	pre	pre	ADJ
taxlaw-6679	882	31	-	-	ADJ
taxlaw-6679	882	32	filled	filled	ADJ
taxlaw-6679	882	33	returns	return	NOUN
taxlaw-6679	882	34	214	214	NUM
taxlaw-6679	882	35	or	or	CCONJ
taxlaw-6679	882	36	even	even	ADV
taxlaw-6679	882	37	a	a	DET
taxlaw-6679	882	38	mobile	mobile	ADJ
taxlaw-6679	882	39	application	application	NOUN
taxlaw-6679	882	40	that	that	PRON
taxlaw-6679	882	41	allows	allow	VERB
taxlaw-6679	882	42	taxpayers	taxpayer	NOUN
taxlaw-6679	882	43	to	to	PART
taxlaw-6679	882	44	file	file	VERB
taxlaw-6679	882	45	their	their	PRON
taxlaw-6679	882	46	return	return	NOUN
taxlaw-6679	882	47	on	on	ADP
taxlaw-6679	882	48	their	their	PRON
taxlaw-6679	882	49	phone	phone	NOUN
taxlaw-6679	882	50	simply	simply	ADV
taxlaw-6679	882	51	by	by	ADP
taxlaw-6679	882	52	agreeing	agree	VERB
taxlaw-6679	882	53	to	to	ADP
taxlaw-6679	882	54	the	the	DET
taxlaw-6679	882	55	accuracy	accuracy	NOUN
taxlaw-6679	882	56	of	of	ADP
taxlaw-6679	882	57	third	third	ADJ
taxlaw-6679	882	58	-	-	PUNCT
taxlaw-6679	882	59	party	party	NOUN
taxlaw-6679	882	60	reported	report	VERB
taxlaw-6679	882	61	data.215	data.215	VERB
taxlaw-6679	882	62	states	state	NOUN
taxlaw-6679	882	63	could	could	AUX
taxlaw-6679	882	64	eliminate	eliminate	VERB
taxlaw-6679	882	65	tax	tax	NOUN
taxlaw-6679	882	66	returns	return	NOUN
taxlaw-6679	882	67	altogether,216	altogether,216	VERB
taxlaw-6679	882	68	or	or	CCONJ
taxlaw-6679	882	69	go	go	VERB
taxlaw-6679	882	70	in	in	ADP
taxlaw-6679	882	71	the	the	DET
taxlaw-6679	882	72	opposite	opposite	ADJ
taxlaw-6679	882	73	direction	direction	NOUN
taxlaw-6679	882	74	and	and	CCONJ
taxlaw-6679	882	75	make	make	VERB
taxlaw-6679	882	76	everyone	everyone	PRON
taxlaw-6679	882	77	fill	fill	VERB
taxlaw-6679	882	78	out	out	ADP
taxlaw-6679	882	79	their	their	PRON
taxlaw-6679	882	80	tax	tax	NOUN
taxlaw-6679	882	81	returns	return	NOUN
taxlaw-6679	882	82	using	use	VERB
taxlaw-6679	882	83	paper	paper	NOUN
taxlaw-6679	882	84	and	and	CCONJ
taxlaw-6679	882	85	pen	pen	NOUN
taxlaw-6679	882	86	.	.	PUNCT
taxlaw-6679	883	1	states	state	NOUN
taxlaw-6679	883	2	could	could	AUX
taxlaw-6679	883	3	eliminate	eliminate	VERB
taxlaw-6679	883	4	withholding	withhold	VERB
taxlaw-6679	883	5	so	so	SCONJ
taxlaw-6679	883	6	that	that	SCONJ
taxlaw-6679	883	7	a	a	DET
taxlaw-6679	883	8	single	single	ADJ
taxlaw-6679	883	9	(	(	PUNCT
taxlaw-6679	883	10	highly	highly	ADV
taxlaw-6679	883	11	salient	salient	ADJ
taxlaw-6679	883	12	)	)	PUNCT
taxlaw-6679	883	13	payment	payment	NOUN
taxlaw-6679	883	14	must	must	AUX
taxlaw-6679	883	15	be	be	AUX
taxlaw-6679	883	16	made	make	VERB
taxlaw-6679	883	17	at	at	ADP
taxlaw-6679	883	18	tax	tax	NOUN
taxlaw-6679	883	19	filing	filing	NOUN
taxlaw-6679	883	20	,	,	PUNCT
taxlaw-6679	883	21	so	so	SCONJ
taxlaw-6679	883	22	that	that	SCONJ
taxlaw-6679	883	23	citizens	citizen	NOUN
taxlaw-6679	883	24	feel	feel	VERB
taxlaw-6679	883	25	their	their	PRON
taxlaw-6679	883	26	taxes	taxis	NOUN
taxlaw-6679	883	27	“	"	PUNCT
taxlaw-6679	883	28	good	good	ADJ
taxlaw-6679	883	29	and	and	CCONJ
taxlaw-6679	883	30	hard	hard	ADJ
taxlaw-6679	883	31	.	.	PUNCT
taxlaw-6679	884	1	”217	”217	PUNCT
taxlaw-6679	884	2	states	state	NOUN
taxlaw-6679	884	3	can	can	AUX
taxlaw-6679	884	4	make	make	VERB
taxlaw-6679	884	5	similar	similar	ADJ
taxlaw-6679	884	6	decisions	decision	NOUN
taxlaw-6679	884	7	about	about	ADP
taxlaw-6679	884	8	optimal	optimal	ADJ
taxlaw-6679	884	9	enforcement	enforcement	NOUN
taxlaw-6679	884	10	of	of	ADP
taxlaw-6679	884	11	whatever	whatever	DET
taxlaw-6679	884	12	tax	tax	NOUN
taxlaw-6679	884	13	system	system	NOUN
taxlaw-6679	884	14	they	they	PRON
taxlaw-6679	884	15	adopt.218	adopt.218	VERB
taxlaw-6679	884	16	indeed	indeed	ADV
taxlaw-6679	884	17	,	,	PUNCT
taxlaw-6679	884	18	one	one	PRON
taxlaw-6679	884	19	could	could	AUX
taxlaw-6679	884	20	argue	argue	VERB
taxlaw-6679	884	21	that	that	SCONJ
taxlaw-6679	884	22	state	state	NOUN
taxlaw-6679	884	23	government	government	NOUN
taxlaw-6679	884	24	has	have	VERB
taxlaw-6679	884	25	an	an	DET
taxlaw-6679	884	26	obligation	obligation	NOUN
taxlaw-6679	884	27	to	to	PART
taxlaw-6679	884	28	consider	consider	VERB
taxlaw-6679	884	29	these	these	DET
taxlaw-6679	884	30	weighty	weighty	ADJ
taxlaw-6679	884	31	issues	issue	NOUN
taxlaw-6679	884	32	,	,	PUNCT
taxlaw-6679	884	33	and	and	CCONJ
taxlaw-6679	884	34	to	to	PART
taxlaw-6679	884	35	come	come	VERB
taxlaw-6679	884	36	to	to	ADP
taxlaw-6679	884	37	independent	independent	ADJ
taxlaw-6679	884	38	conclusions	conclusion	NOUN
taxlaw-6679	884	39	on	on	ADP
taxlaw-6679	884	40	them.219	them.219	NUM
taxlaw-6679	884	41	there	there	PRON
taxlaw-6679	884	42	is	be	VERB
taxlaw-6679	884	43	no	no	DET
taxlaw-6679	884	44	one	one	NUM
taxlaw-6679	884	45	prescription	prescription	NOUN
taxlaw-6679	884	46	that	that	PRON
taxlaw-6679	884	47	will	will	AUX
taxlaw-6679	884	48	be	be	AUX
taxlaw-6679	884	49	perfect	perfect	ADJ
taxlaw-6679	884	50	for	for	ADP
taxlaw-6679	884	51	each	each	DET
taxlaw-6679	884	52	state	state	NOUN
taxlaw-6679	884	53	,	,	PUNCT
taxlaw-6679	884	54	but	but	CCONJ
taxlaw-6679	884	55	it	it	PRON
taxlaw-6679	884	56	is	be	AUX
taxlaw-6679	884	57	critical	critical	ADJ
taxlaw-6679	884	58	that	that	SCONJ
taxlaw-6679	884	59	each	each	DET
taxlaw-6679	884	60	state	state	NOUN
taxlaw-6679	884	61	thoughtfully	thoughtfully	ADV
taxlaw-6679	884	62	consider	consider	VERB
taxlaw-6679	884	63	their	their	PRON
taxlaw-6679	884	64	citizens	citizen	NOUN
taxlaw-6679	884	65	’	’	PART
taxlaw-6679	884	66	taxpaying	taxpaying	NOUN
taxlaw-6679	884	67	experience	experience	NOUN
taxlaw-6679	884	68	.	.	PUNCT
taxlaw-6679	885	1	to	to	ADP
taxlaw-6679	885	2	the	the	DET
taxlaw-6679	885	3	extent	extent	NOUN
taxlaw-6679	885	4	that	that	SCONJ
taxlaw-6679	885	5	states	state	NOUN
taxlaw-6679	885	6	are	be	AUX
taxlaw-6679	885	7	able	able	ADJ
taxlaw-6679	885	8	to	to	PART
taxlaw-6679	885	9	develop	develop	VERB
taxlaw-6679	885	10	systems	system	NOUN
taxlaw-6679	885	11	that	that	PRON
taxlaw-6679	885	12	simplify	simplify	VERB
taxlaw-6679	885	13	tax	tax	NOUN
taxlaw-6679	885	14	administration	administration	NOUN
taxlaw-6679	885	15	,	,	PUNCT
taxlaw-6679	885	16	they	they	PRON
taxlaw-6679	885	17	could	could	AUX
taxlaw-6679	885	18	help	help	VERB
taxlaw-6679	885	19	their	their	PRON
taxlaw-6679	885	20	residents	resident	NOUN
taxlaw-6679	885	21	save	save	VERB
taxlaw-6679	885	22	some	some	PRON
taxlaw-6679	885	23	of	of	ADP
taxlaw-6679	885	24	the	the	DET
taxlaw-6679	885	25	extraordinary	extraordinary	ADJ
taxlaw-6679	885	26	sums	sum	NOUN
taxlaw-6679	885	27	that	that	PRON
taxlaw-6679	885	28	are	be	AUX
taxlaw-6679	885	29	currently	currently	ADV
taxlaw-6679	885	30	spent	spend	VERB
taxlaw-6679	885	31	on	on	ADP
taxlaw-6679	885	32	tax	tax	NOUN
taxlaw-6679	885	33	preparation	preparation	NOUN
taxlaw-6679	885	34	costs.220	costs.220	NOUN
taxlaw-6679	885	35	and	and	CCONJ
taxlaw-6679	885	36	to	to	ADP
taxlaw-6679	885	37	the	the	DET
taxlaw-6679	885	38	extent	extent	NOUN
taxlaw-6679	885	39	they	they	PRON
taxlaw-6679	885	40	thoughtfully	thoughtfully	ADV
taxlaw-6679	885	41	design	design	VERB
taxlaw-6679	885	42	the	the	DET
taxlaw-6679	885	43	return	return	NOUN
taxlaw-6679	885	44	process	process	NOUN
taxlaw-6679	885	45	to	to	PART
taxlaw-6679	885	46	be	be	AUX
taxlaw-6679	885	47	consistent	consistent	ADJ
taxlaw-6679	885	48	with	with	ADP
taxlaw-6679	885	49	state	state	NOUN
taxlaw-6679	885	50	values	value	NOUN
taxlaw-6679	885	51	,	,	PUNCT
taxlaw-6679	885	52	they	they	PRON
taxlaw-6679	885	53	will	will	AUX
taxlaw-6679	885	54	be	be	AUX
taxlaw-6679	885	55	able	able	ADJ
taxlaw-6679	885	56	to	to	PART
taxlaw-6679	885	57	harness	harness	VERB
taxlaw-6679	885	58	the	the	DET
taxlaw-6679	885	59	tax	tax	NOUN
taxlaw-6679	885	60	return	return	NOUN
taxlaw-6679	885	61	’s	’s	PART
taxlaw-6679	885	62	civic	civic	PROPN
taxlaw-6679	885	63	potential.221	potential.221	PRON
taxlaw-6679	885	64	f.	f.	PROPN
taxlaw-6679	885	65	protect	protect	VERB
taxlaw-6679	885	66	the	the	DET
taxlaw-6679	885	67	system	system	NOUN
taxlaw-6679	885	68	through	through	ADP
taxlaw-6679	885	69	institutional	institutional	ADJ
taxlaw-6679	885	70	safeguards	safeguard	NOUN
taxlaw-6679	885	71	one	one	PRON
taxlaw-6679	885	72	might	might	AUX
taxlaw-6679	885	73	have	have	AUX
taxlaw-6679	885	74	read	read	VERB
taxlaw-6679	885	75	the	the	DET
taxlaw-6679	885	76	above	above	ADJ
taxlaw-6679	885	77	suggestions	suggestion	NOUN
taxlaw-6679	885	78	with	with	ADP
taxlaw-6679	885	79	a	a	DET
taxlaw-6679	885	80	bit	bit	NOUN
taxlaw-6679	885	81	of	of	ADP
taxlaw-6679	885	82	skepticism	skepticism	NOUN
taxlaw-6679	885	83	.	.	PUNCT
taxlaw-6679	886	1	after	after	ADV
taxlaw-6679	886	2	all	all	ADV
taxlaw-6679	886	3	,	,	PUNCT
taxlaw-6679	886	4	even	even	ADV
taxlaw-6679	886	5	if	if	SCONJ
taxlaw-6679	886	6	lawmakers	lawmaker	NOUN
taxlaw-6679	886	7	initially	initially	ADV
taxlaw-6679	886	8	construct	construct	VERB
taxlaw-6679	886	9	a	a	DET
taxlaw-6679	886	10	simple	simple	ADJ
taxlaw-6679	886	11	,	,	PUNCT
taxlaw-6679	886	12	efficient	efficient	ADJ
taxlaw-6679	886	13	income	income	NOUN
taxlaw-6679	886	14	tax	tax	NOUN
taxlaw-6679	886	15	system	system	NOUN
taxlaw-6679	886	16	,	,	PUNCT
taxlaw-6679	886	17	political	political	ADJ
taxlaw-6679	886	18	economy	economy	NOUN
taxlaw-6679	886	19	would	would	AUX
taxlaw-6679	886	20	suggest	suggest	VERB
taxlaw-6679	886	21	that	that	SCONJ
taxlaw-6679	886	22	those	those	DET
taxlaw-6679	886	23	same	same	ADJ
taxlaw-6679	886	24	lawmakers	lawmaker	NOUN
taxlaw-6679	886	25	may	may	AUX
taxlaw-6679	886	26	be	be	AUX
taxlaw-6679	886	27	highly	highly	ADV
taxlaw-6679	886	28	tempted	tempt	VERB
taxlaw-6679	886	29	to	to	PART
taxlaw-6679	886	30	use	use	VERB
taxlaw-6679	886	31	that	that	DET
taxlaw-6679	886	32	tax	tax	NOUN
taxlaw-6679	886	33	system	system	NOUN
taxlaw-6679	886	34	in	in	ADP
taxlaw-6679	886	35	future	future	ADJ
taxlaw-6679	886	36	years	year	NOUN
taxlaw-6679	886	37	to	to	PART
taxlaw-6679	886	38	curry	curry	VERB
taxlaw-6679	886	39	political	political	ADJ
taxlaw-6679	886	40	favor	favor	NOUN
taxlaw-6679	886	41	,	,	PUNCT
taxlaw-6679	886	42	such	such	ADJ
taxlaw-6679	886	43	that	that	SCONJ
taxlaw-6679	886	44	the	the	DET
taxlaw-6679	886	45	end	end	NOUN
taxlaw-6679	886	46	result	result	NOUN
taxlaw-6679	886	47	is	be	AUX
taxlaw-6679	886	48	a	a	DET
taxlaw-6679	886	49	system	system	NOUN
taxlaw-6679	886	50	that	that	PRON
taxlaw-6679	886	51	is	be	AUX
taxlaw-6679	886	52	just	just	ADV
taxlaw-6679	886	53	as	as	ADV
taxlaw-6679	886	54	complicated	complicated	ADJ
taxlaw-6679	886	55	as	as	ADP
taxlaw-6679	886	56	the	the	DET
taxlaw-6679	886	57	one	one	NOUN
taxlaw-6679	886	58	that	that	PRON
taxlaw-6679	886	59	existed	exist	VERB
taxlaw-6679	886	60	under	under	ADP
taxlaw-6679	886	61	conformity	conformity	NOUN
taxlaw-6679	886	62	.	.	PUNCT
taxlaw-6679	887	1	to	to	PART
taxlaw-6679	887	2	quote	quote	VERB
taxlaw-6679	887	3	one	one	NUM
taxlaw-6679	887	4	commentator	commentator	NOUN
taxlaw-6679	887	5	,	,	PUNCT
taxlaw-6679	887	6	over	over	ADP
taxlaw-6679	887	7	time	time	NOUN
taxlaw-6679	887	8	,	,	PUNCT
taxlaw-6679	887	9	state	state	NOUN
taxlaw-6679	887	10	income	income	NOUN
taxlaw-6679	887	11	tax	tax	NOUN
taxlaw-6679	887	12	systems	system	NOUN
taxlaw-6679	887	13	213	213	NUM
taxlaw-6679	887	14	for	for	ADP
taxlaw-6679	887	15	example	example	NOUN
taxlaw-6679	887	16	,	,	PUNCT
taxlaw-6679	887	17	professor	professor	PROPN
taxlaw-6679	887	18	michael	michael	PROPN
taxlaw-6679	887	19	graetz	graetz	PROPN
taxlaw-6679	887	20	has	have	AUX
taxlaw-6679	887	21	proposed	propose	VERB
taxlaw-6679	887	22	limiting	limit	VERB
taxlaw-6679	887	23	return	return	NOUN
taxlaw-6679	887	24	filing	filing	NOUN
taxlaw-6679	887	25	to	to	ADP
taxlaw-6679	887	26	a	a	DET
taxlaw-6679	887	27	wealthy	wealthy	ADJ
taxlaw-6679	887	28	minority	minority	NOUN
taxlaw-6679	887	29	of	of	ADP
taxlaw-6679	887	30	taxpayers	taxpayer	NOUN
taxlaw-6679	887	31	.	.	PUNCT
taxlaw-6679	888	1	michael	michael	PROPN
taxlaw-6679	888	2	j.	j.	PROPN
taxlaw-6679	888	3	graetz	graetz	PROPN
taxlaw-6679	888	4	,	,	PUNCT
taxlaw-6679	888	5	100	100	NUM
taxlaw-6679	888	6	million	million	NUM
taxlaw-6679	888	7	unnecessary	unnecessary	ADJ
taxlaw-6679	888	8	returns	return	NOUN
taxlaw-6679	888	9	:	:	PUNCT
taxlaw-6679	888	10	a	a	DET
taxlaw-6679	888	11	simple	simple	ADJ
taxlaw-6679	888	12	,	,	PUNCT
taxlaw-6679	888	13	fair	fair	ADJ
taxlaw-6679	888	14	,	,	PUNCT
taxlaw-6679	888	15	and	and	CCONJ
taxlaw-6679	888	16	competitive	competitive	ADJ
taxlaw-6679	888	17	tax	tax	NOUN
taxlaw-6679	888	18	plan	plan	NOUN
taxlaw-6679	888	19	for	for	ADP
taxlaw-6679	888	20	the	the	DET
taxlaw-6679	888	21	united	united	PROPN
taxlaw-6679	888	22	states	states	PROPN
taxlaw-6679	888	23	(	(	PUNCT
taxlaw-6679	888	24	2008	2008	NUM
taxlaw-6679	888	25	)	)	PUNCT
taxlaw-6679	888	26	.	.	PUNCT
taxlaw-6679	889	1	214	214	NUM
taxlaw-6679	889	2	see	see	VERB
taxlaw-6679	889	3	joseph	joseph	PROPN
taxlaw-6679	889	4	bankman	bankman	PROPN
taxlaw-6679	889	5	et	et	PROPN
taxlaw-6679	889	6	al	al	PROPN
taxlaw-6679	889	7	.	.	PROPN
taxlaw-6679	889	8	,	,	PUNCT
taxlaw-6679	889	9	using	use	VERB
taxlaw-6679	889	10	the	the	DET
taxlaw-6679	889	11	“	"	PUNCT
taxlaw-6679	889	12	smart	smart	ADJ
taxlaw-6679	889	13	return	return	NOUN
taxlaw-6679	889	14	”	"	PUNCT
taxlaw-6679	889	15	to	to	PART
taxlaw-6679	889	16	reduce	reduce	VERB
taxlaw-6679	889	17	evasion	evasion	NOUN
taxlaw-6679	889	18	and	and	CCONJ
taxlaw-6679	889	19	simplify	simplify	VERB
taxlaw-6679	889	20	tax	tax	NOUN
taxlaw-6679	889	21	filing	filing	NOUN
taxlaw-6679	889	22	,	,	PUNCT
taxlaw-6679	889	23	69	69	NUM
taxlaw-6679	889	24	tax	tax	NOUN
taxlaw-6679	889	25	l.	l.	PROPN
taxlaw-6679	889	26	rev	rev	PROPN
taxlaw-6679	889	27	.	.	PROPN
taxlaw-6679	890	1	459	459	NUM
taxlaw-6679	890	2	(	(	PUNCT
taxlaw-6679	890	3	2016	2016	NUM
taxlaw-6679	890	4	)	)	PUNCT
taxlaw-6679	890	5	.	.	PUNCT
taxlaw-6679	891	1	215	215	NUM
taxlaw-6679	891	2	the	the	DET
taxlaw-6679	891	3	netherlands	netherlands	PROPN
taxlaw-6679	891	4	has	have	VERB
taxlaw-6679	891	5	such	such	DET
taxlaw-6679	891	6	a	a	DET
taxlaw-6679	891	7	mobile	mobile	ADJ
taxlaw-6679	891	8	app	app	NOUN
taxlaw-6679	891	9	and	and	CCONJ
taxlaw-6679	891	10	,	,	PUNCT
taxlaw-6679	891	11	in	in	ADP
taxlaw-6679	891	12	sweden	sweden	PROPN
taxlaw-6679	891	13	,	,	PUNCT
taxlaw-6679	891	14	taxes	taxis	NOUN
taxlaw-6679	891	15	can	can	AUX
taxlaw-6679	891	16	be	be	AUX
taxlaw-6679	891	17	completed	complete	VERB
taxlaw-6679	891	18	for	for	ADP
taxlaw-6679	891	19	some	some	DET
taxlaw-6679	891	20	taxpayers	taxpayer	NOUN
taxlaw-6679	891	21	by	by	ADP
taxlaw-6679	891	22	responding	respond	VERB
taxlaw-6679	891	23	“	"	PUNCT
taxlaw-6679	891	24	yes	yes	INTJ
taxlaw-6679	891	25	”	"	PUNCT
taxlaw-6679	891	26	to	to	ADP
taxlaw-6679	891	27	a	a	DET
taxlaw-6679	891	28	text	text	NOUN
taxlaw-6679	891	29	message	message	NOUN
taxlaw-6679	891	30	.	.	PUNCT
taxlaw-6679	892	1	derek	derek	PROPN
taxlaw-6679	892	2	thompson	thompson	PROPN
taxlaw-6679	892	3	,	,	PUNCT
taxlaw-6679	892	4	the	the	DET
taxlaw-6679	892	5	10	10	NUM
taxlaw-6679	892	6	-	-	PUNCT
taxlaw-6679	892	7	second	second	ADJ
taxlaw-6679	892	8	tax	tax	NOUN
taxlaw-6679	892	9	return	return	NOUN
taxlaw-6679	892	10	,	,	PUNCT
taxlaw-6679	892	11	the	the	DET
taxlaw-6679	892	12	atlantic	atlantic	PROPN
taxlaw-6679	892	13	,	,	PUNCT
taxlaw-6679	892	14	march	march	PROPN
taxlaw-6679	892	15	20	20	NUM
taxlaw-6679	892	16	,	,	PUNCT
taxlaw-6679	892	17	2016	2016	NUM
taxlaw-6679	892	18	.	.	PUNCT
taxlaw-6679	893	1	216	216	NUM
taxlaw-6679	893	2	william	william	PROPN
taxlaw-6679	893	3	g.	g.	PROPN
taxlaw-6679	893	4	gale	gale	PROPN
taxlaw-6679	893	5	&	&	CCONJ
taxlaw-6679	893	6	janet	janet	PROPN
taxlaw-6679	893	7	holtzblatt	holtzblatt	PROPN
taxlaw-6679	893	8	,	,	PUNCT
taxlaw-6679	893	9	on	on	ADP
taxlaw-6679	893	10	the	the	DET
taxlaw-6679	893	11	possibility	possibility	NOUN
taxlaw-6679	893	12	of	of	ADP
taxlaw-6679	893	13	a	a	DET
taxlaw-6679	893	14	no	no	DET
taxlaw-6679	893	15	-	-	PUNCT
taxlaw-6679	893	16	return	return	NOUN
taxlaw-6679	893	17	tax	tax	NOUN
taxlaw-6679	893	18	system	system	NOUN
taxlaw-6679	893	19	,	,	PUNCT
taxlaw-6679	893	20	50	50	NUM
taxlaw-6679	893	21	nat’l	nat’l	NOUN
taxlaw-6679	893	22	tax	tax	NOUN
taxlaw-6679	893	23	j.	j.	PROPN
taxlaw-6679	893	24	475	475	NUM
taxlaw-6679	893	25	(	(	PUNCT
taxlaw-6679	893	26	1997	1997	NUM
taxlaw-6679	893	27	)	)	PUNCT
taxlaw-6679	893	28	.	.	PUNCT
taxlaw-6679	894	1	217	217	NUM
taxlaw-6679	894	2	chris	chris	PROPN
taxlaw-6679	894	3	edwards	edwards	PROPN
taxlaw-6679	894	4	,	,	PUNCT
taxlaw-6679	894	5	options	option	NOUN
taxlaw-6679	894	6	for	for	ADP
taxlaw-6679	894	7	tax	tax	NOUN
taxlaw-6679	894	8	reform	reform	NOUN
taxlaw-6679	894	9	,	,	PUNCT
taxlaw-6679	894	10	106	106	NUM
taxlaw-6679	894	11	tax	tax	NOUN
taxlaw-6679	894	12	notes	note	NOUN
taxlaw-6679	894	13	1529	1529	NUM
taxlaw-6679	894	14	,	,	PUNCT
taxlaw-6679	894	15	1538	1538	NUM
taxlaw-6679	894	16	(	(	PUNCT
taxlaw-6679	894	17	2005	2005	NUM
taxlaw-6679	894	18	)	)	PUNCT
taxlaw-6679	894	19	.	.	PUNCT
taxlaw-6679	895	1	218	218	NUM
taxlaw-6679	895	2	for	for	ADP
taxlaw-6679	895	3	a	a	DET
taxlaw-6679	895	4	discussion	discussion	NOUN
taxlaw-6679	895	5	of	of	ADP
taxlaw-6679	895	6	tax	tax	NOUN
taxlaw-6679	895	7	enforcement	enforcement	NOUN
taxlaw-6679	895	8	and	and	CCONJ
taxlaw-6679	895	9	optimal	optimal	ADJ
taxlaw-6679	895	10	deterrence	deterrence	NOUN
taxlaw-6679	895	11	,	,	PUNCT
taxlaw-6679	895	12	see	see	VERB
taxlaw-6679	895	13	joel	joel	PROPN
taxlaw-6679	895	14	slemrod	slemrod	PROPN
taxlaw-6679	895	15	,	,	PUNCT
taxlaw-6679	895	16	tax	tax	NOUN
taxlaw-6679	895	17	compliance	compliance	NOUN
taxlaw-6679	895	18	and	and	CCONJ
taxlaw-6679	895	19	enforcement	enforcement	NOUN
taxlaw-6679	895	20	:	:	PUNCT
taxlaw-6679	895	21	new	new	ADJ
taxlaw-6679	895	22	research	research	NOUN
taxlaw-6679	895	23	and	and	CCONJ
taxlaw-6679	895	24	its	its	PRON
taxlaw-6679	895	25	policy	policy	NOUN
taxlaw-6679	895	26	implications	implication	NOUN
taxlaw-6679	895	27	,	,	PUNCT
taxlaw-6679	895	28	university	university	PROPN
taxlaw-6679	895	29	of	of	ADP
taxlaw-6679	895	30	michigan	michigan	PROPN
taxlaw-6679	895	31	ross	ross	PROPN
taxlaw-6679	895	32	school	school	PROPN
taxlaw-6679	895	33	of	of	ADP
taxlaw-6679	895	34	business	business	NOUN
taxlaw-6679	895	35	working	working	NOUN
taxlaw-6679	895	36	paper	paper	NOUN
taxlaw-6679	895	37	no	no	INTJ
taxlaw-6679	895	38	.	.	PROPN
taxlaw-6679	895	39	1302	1302	NUM
taxlaw-6679	895	40	(	(	PUNCT
taxlaw-6679	895	41	jan	jan	PROPN
taxlaw-6679	895	42	.	.	PROPN
taxlaw-6679	895	43	2016	2016	NUM
taxlaw-6679	895	44	)	)	PUNCT
taxlaw-6679	895	45	.	.	PUNCT
taxlaw-6679	896	1	219	219	NUM
taxlaw-6679	896	2	see	see	VERB
taxlaw-6679	896	3	mehrotra	mehrotra	ADJ
taxlaw-6679	896	4	,	,	PUNCT
taxlaw-6679	896	5	supra	supra	ADJ
taxlaw-6679	896	6	note	note	NOUN
taxlaw-6679	896	7	210	210	NUM
taxlaw-6679	896	8	,	,	PUNCT
taxlaw-6679	896	9	at	at	ADP
taxlaw-6679	896	10	968	968	NUM
taxlaw-6679	896	11	-	-	SYM
taxlaw-6679	896	12	69	69	NUM
taxlaw-6679	896	13	(	(	PUNCT
taxlaw-6679	896	14	discussing	discuss	VERB
taxlaw-6679	896	15	that	that	SCONJ
taxlaw-6679	896	16	citizens	citizen	NOUN
taxlaw-6679	896	17	not	not	PART
taxlaw-6679	896	18	only	only	ADV
taxlaw-6679	896	19	have	have	VERB
taxlaw-6679	896	20	a	a	DET
taxlaw-6679	896	21	responsibility	responsibility	NOUN
taxlaw-6679	896	22	to	to	PART
taxlaw-6679	896	23	pay	pay	VERB
taxlaw-6679	896	24	their	their	PRON
taxlaw-6679	896	25	taxes	taxis	NOUN
taxlaw-6679	896	26	,	,	PUNCT
taxlaw-6679	896	27	but	but	CCONJ
taxlaw-6679	896	28	that	that	SCONJ
taxlaw-6679	896	29	“	"	PUNCT
taxlaw-6679	896	30	governmental	governmental	ADJ
taxlaw-6679	896	31	officials	official	NOUN
taxlaw-6679	896	32	have	have	VERB
taxlaw-6679	896	33	a	a	DET
taxlaw-6679	896	34	reciprocal	reciprocal	ADJ
taxlaw-6679	896	35	social	social	ADJ
taxlaw-6679	896	36	obligation	obligation	NOUN
taxlaw-6679	896	37	and	and	CCONJ
taxlaw-6679	896	38	democratic	democratic	ADJ
taxlaw-6679	896	39	duty	duty	NOUN
taxlaw-6679	896	40	to	to	ADP
taxlaw-6679	896	41	their	their	PRON
taxlaw-6679	896	42	citizens	citizen	NOUN
taxlaw-6679	896	43	”	"	PUNCT
taxlaw-6679	896	44	when	when	SCONJ
taxlaw-6679	896	45	it	it	PRON
taxlaw-6679	896	46	comes	come	VERB
taxlaw-6679	896	47	to	to	ADP
taxlaw-6679	896	48	raising	raise	VERB
taxlaw-6679	896	49	revenue	revenue	NOUN
taxlaw-6679	896	50	and	and	CCONJ
taxlaw-6679	896	51	distributing	distribute	VERB
taxlaw-6679	896	52	the	the	DET
taxlaw-6679	896	53	burden	burden	NOUN
taxlaw-6679	896	54	thereof	thereof	ADV
taxlaw-6679	896	55	)	)	PUNCT
taxlaw-6679	896	56	.	.	PUNCT
taxlaw-6679	897	1	of	of	ADP
taxlaw-6679	897	2	course	course	NOUN
taxlaw-6679	897	3	,	,	PUNCT
taxlaw-6679	897	4	it	it	PRON
taxlaw-6679	897	5	may	may	AUX
taxlaw-6679	897	6	not	not	PART
taxlaw-6679	897	7	always	always	ADV
taxlaw-6679	897	8	be	be	AUX
taxlaw-6679	897	9	clear	clear	ADJ
taxlaw-6679	897	10	to	to	ADP
taxlaw-6679	897	11	policymakers	policymaker	NOUN
taxlaw-6679	897	12	which	which	DET
taxlaw-6679	897	13	approach	approach	NOUN
taxlaw-6679	897	14	is	be	AUX
taxlaw-6679	897	15	most	most	ADV
taxlaw-6679	897	16	desirable	desirable	ADJ
taxlaw-6679	897	17	.	.	PUNCT
taxlaw-6679	898	1	for	for	ADP
taxlaw-6679	898	2	a	a	DET
taxlaw-6679	898	3	discussion	discussion	NOUN
taxlaw-6679	898	4	of	of	ADP
taxlaw-6679	898	5	some	some	PRON
taxlaw-6679	898	6	of	of	ADP
taxlaw-6679	898	7	the	the	DET
taxlaw-6679	898	8	difficulties	difficulty	NOUN
taxlaw-6679	898	9	in	in	ADP
taxlaw-6679	898	10	tax	tax	NOUN
taxlaw-6679	898	11	system	system	NOUN
taxlaw-6679	898	12	design	design	NOUN
taxlaw-6679	898	13	,	,	PUNCT
taxlaw-6679	898	14	see	see	VERB
taxlaw-6679	898	15	gamage	gamage	NOUN
taxlaw-6679	898	16	&	&	CCONJ
taxlaw-6679	898	17	shanske	shanske	PROPN
taxlaw-6679	898	18	,	,	PUNCT
taxlaw-6679	898	19	supra	supra	PROPN
taxlaw-6679	898	20	note	note	PROPN
taxlaw-6679	898	21	201	201	NUM
taxlaw-6679	898	22	.	.	NOUN
taxlaw-6679	898	23	220	220	NUM
taxlaw-6679	898	24	while	while	SCONJ
taxlaw-6679	898	25	there	there	PRON
taxlaw-6679	898	26	is	be	VERB
taxlaw-6679	898	27	no	no	DET
taxlaw-6679	898	28	readily	readily	ADV
taxlaw-6679	898	29	available	available	ADJ
taxlaw-6679	898	30	public	public	ADJ
taxlaw-6679	898	31	data	datum	NOUN
taxlaw-6679	898	32	on	on	ADP
taxlaw-6679	898	33	the	the	DET
taxlaw-6679	898	34	specific	specific	ADJ
taxlaw-6679	898	35	costs	cost	NOUN
taxlaw-6679	898	36	of	of	ADP
taxlaw-6679	898	37	state	state	NOUN
taxlaw-6679	898	38	return	return	NOUN
taxlaw-6679	898	39	preparation	preparation	NOUN
taxlaw-6679	898	40	,	,	PUNCT
taxlaw-6679	898	41	the	the	DET
taxlaw-6679	898	42	total	total	ADJ
taxlaw-6679	898	43	figure	figure	NOUN
taxlaw-6679	898	44	for	for	ADP
taxlaw-6679	898	45	return	return	NOUN
taxlaw-6679	898	46	preparation	preparation	NOUN
taxlaw-6679	898	47	costs	cost	NOUN
taxlaw-6679	898	48	in	in	ADP
taxlaw-6679	898	49	the	the	DET
taxlaw-6679	898	50	united	united	PROPN
taxlaw-6679	898	51	states	states	PROPN
taxlaw-6679	898	52	are	be	AUX
taxlaw-6679	898	53	estimated	estimate	VERB
taxlaw-6679	898	54	at	at	ADP
taxlaw-6679	898	55	around	around	ADP
taxlaw-6679	898	56	$	$	SYM
taxlaw-6679	898	57	15	15	NUM
taxlaw-6679	898	58	billion	billion	NUM
taxlaw-6679	898	59	per	per	ADP
taxlaw-6679	898	60	year	year	NOUN
taxlaw-6679	898	61	.	.	PUNCT
taxlaw-6679	899	1	zelenak	zelenak	NOUN
taxlaw-6679	899	2	,	,	PUNCT
taxlaw-6679	899	3	supra	supra	PROPN
taxlaw-6679	899	4	note	note	NOUN
taxlaw-6679	899	5	210	210	NUM
taxlaw-6679	899	6	,	,	PUNCT
taxlaw-6679	899	7	at	at	ADP
taxlaw-6679	899	8	2	2	NUM
taxlaw-6679	899	9	.	.	NUM
taxlaw-6679	899	10	221	221	NUM
taxlaw-6679	900	1	i	i	PRON
taxlaw-6679	900	2	d.	d.	NOUN
taxlaw-6679	900	3	at	at	ADP
taxlaw-6679	900	4	5	5	NUM
taxlaw-6679	900	5	.	.	NOUN
taxlaw-6679	900	6	2019	2019	NUM
taxlaw-6679	900	7	]	]	PUNCT
taxlaw-6679	900	8	state	state	NOUN
taxlaw-6679	900	9	individual	individual	ADJ
taxlaw-6679	900	10	income	income	NOUN
taxlaw-6679	900	11	tax	tax	NOUN
taxlaw-6679	900	12	conformity	conformity	NOUN
taxlaw-6679	900	13	in	in	ADP
taxlaw-6679	900	14	practice	practice	NOUN
taxlaw-6679	900	15	:	:	PUNCT
taxlaw-6679	900	16	evidence	evidence	NOUN
taxlaw-6679	900	17	from	from	ADP
taxlaw-6679	900	18	the	the	DET
taxlaw-6679	900	19	tax	tax	NOUN
taxlaw-6679	900	20	cuts	cut	NOUN
taxlaw-6679	900	21	&	&	CCONJ
taxlaw-6679	900	22	jobs	job	NOUN
taxlaw-6679	900	23	act	act	VERB
taxlaw-6679	900	24	101	101	NUM
taxlaw-6679	900	25	“	"	PUNCT
taxlaw-6679	900	26	degenerate	degenerate	VERB
taxlaw-6679	900	27	and	and	CCONJ
taxlaw-6679	900	28	deteriorate	deteriorate	VERB
taxlaw-6679	900	29	into	into	ADP
taxlaw-6679	900	30	a	a	DET
taxlaw-6679	900	31	state	state	NOUN
taxlaw-6679	900	32	of	of	ADP
taxlaw-6679	900	33	disorder	disorder	NOUN
taxlaw-6679	900	34	,	,	PUNCT
taxlaw-6679	900	35	chaos	chaos	NOUN
taxlaw-6679	900	36	,	,	PUNCT
taxlaw-6679	900	37	and	and	CCONJ
taxlaw-6679	900	38	inconsistency	inconsistency	NOUN
taxlaw-6679	900	39	,	,	PUNCT
taxlaw-6679	900	40	”	"	PUNCT
taxlaw-6679	900	41	like	like	ADP
taxlaw-6679	900	42	“	"	PUNCT
taxlaw-6679	900	43	a	a	DET
taxlaw-6679	900	44	garbage	garbage	NOUN
taxlaw-6679	900	45	pail	pail	NOUN
taxlaw-6679	900	46	that	that	PRON
taxlaw-6679	900	47	is	be	AUX
taxlaw-6679	900	48	never	never	ADV
taxlaw-6679	900	49	emptied	empty	VERB
taxlaw-6679	900	50	.	.	PUNCT
taxlaw-6679	900	51	”222	”222	PUNCT
taxlaw-6679	900	52	to	to	PART
taxlaw-6679	900	53	combat	combat	VERB
taxlaw-6679	900	54	such	such	ADJ
taxlaw-6679	900	55	tendencies	tendency	NOUN
taxlaw-6679	900	56	,	,	PUNCT
taxlaw-6679	900	57	states	state	NOUN
taxlaw-6679	900	58	should	should	AUX
taxlaw-6679	900	59	consider	consider	VERB
taxlaw-6679	900	60	enacting	enact	VERB
taxlaw-6679	900	61	institutional	institutional	ADJ
taxlaw-6679	900	62	safeguards	safeguard	NOUN
taxlaw-6679	900	63	to	to	PART
taxlaw-6679	900	64	make	make	VERB
taxlaw-6679	900	65	it	it	PRON
taxlaw-6679	900	66	more	more	ADV
taxlaw-6679	900	67	difficult	difficult	ADJ
taxlaw-6679	900	68	to	to	PART
taxlaw-6679	900	69	complicate	complicate	VERB
taxlaw-6679	900	70	the	the	DET
taxlaw-6679	900	71	state	state	NOUN
taxlaw-6679	900	72	tax	tax	NOUN
taxlaw-6679	900	73	code	code	NOUN
taxlaw-6679	900	74	.	.	PUNCT
taxlaw-6679	901	1	one	one	PRON
taxlaw-6679	901	2	can	can	AUX
taxlaw-6679	901	3	imagine	imagine	VERB
taxlaw-6679	901	4	many	many	ADJ
taxlaw-6679	901	5	different	different	ADJ
taxlaw-6679	901	6	mechanisms	mechanism	NOUN
taxlaw-6679	901	7	that	that	PRON
taxlaw-6679	901	8	might	might	AUX
taxlaw-6679	901	9	be	be	AUX
taxlaw-6679	901	10	used	use	VERB
taxlaw-6679	901	11	.	.	PUNCT
taxlaw-6679	902	1	for	for	ADP
taxlaw-6679	902	2	example	example	NOUN
taxlaw-6679	902	3	,	,	PUNCT
taxlaw-6679	902	4	state	state	NOUN
taxlaw-6679	902	5	statute	statute	NOUN
taxlaw-6679	902	6	might	might	AUX
taxlaw-6679	902	7	require	require	VERB
taxlaw-6679	902	8	a	a	DET
taxlaw-6679	902	9	super	super	ADJ
taxlaw-6679	902	10	majority	majority	NOUN
taxlaw-6679	902	11	to	to	PART
taxlaw-6679	902	12	pass	pass	VERB
taxlaw-6679	902	13	any	any	DET
taxlaw-6679	902	14	tax	tax	NOUN
taxlaw-6679	902	15	expenditure	expenditure	NOUN
taxlaw-6679	902	16	legislation	legislation	NOUN
taxlaw-6679	902	17	.	.	PUNCT
taxlaw-6679	903	1	if	if	SCONJ
taxlaw-6679	903	2	there	there	PRON
taxlaw-6679	903	3	is	be	VERB
taxlaw-6679	903	4	concern	concern	NOUN
taxlaw-6679	903	5	that	that	SCONJ
taxlaw-6679	903	6	such	such	DET
taxlaw-6679	903	7	a	a	DET
taxlaw-6679	903	8	requirement	requirement	NOUN
taxlaw-6679	903	9	might	might	AUX
taxlaw-6679	903	10	be	be	AUX
taxlaw-6679	903	11	too	too	ADV
taxlaw-6679	903	12	big	big	ADJ
taxlaw-6679	903	13	a	a	DET
taxlaw-6679	903	14	hurdle	hurdle	NOUN
taxlaw-6679	903	15	(	(	PUNCT
taxlaw-6679	903	16	and	and	CCONJ
taxlaw-6679	903	17	therefore	therefore	ADV
taxlaw-6679	903	18	might	might	AUX
taxlaw-6679	903	19	needlessly	needlessly	ADV
taxlaw-6679	903	20	paralyze	paralyze	VERB
taxlaw-6679	903	21	tax	tax	NOUN
taxlaw-6679	903	22	policy	policy	NOUN
taxlaw-6679	903	23	decision	decision	NOUN
taxlaw-6679	903	24	-	-	PUNCT
taxlaw-6679	903	25	making	making	NOUN
taxlaw-6679	903	26	)	)	PUNCT
taxlaw-6679	903	27	,	,	PUNCT
taxlaw-6679	903	28	softer	soft	ADJ
taxlaw-6679	903	29	restraints	restraint	NOUN
taxlaw-6679	903	30	might	might	AUX
taxlaw-6679	903	31	be	be	AUX
taxlaw-6679	903	32	put	put	VERB
taxlaw-6679	903	33	in	in	ADP
taxlaw-6679	903	34	place	place	NOUN
taxlaw-6679	903	35	,	,	PUNCT
taxlaw-6679	903	36	such	such	ADJ
taxlaw-6679	903	37	as	as	ADP
taxlaw-6679	903	38	requiring	require	VERB
taxlaw-6679	903	39	specific	specific	ADJ
taxlaw-6679	903	40	,	,	PUNCT
taxlaw-6679	903	41	detailed	detailed	ADJ
taxlaw-6679	903	42	modeling	modeling	NOUN
taxlaw-6679	903	43	and	and	CCONJ
taxlaw-6679	903	44	analysis	analysis	NOUN
taxlaw-6679	903	45	of	of	ADP
taxlaw-6679	903	46	any	any	DET
taxlaw-6679	903	47	tax	tax	NOUN
taxlaw-6679	903	48	code	code	NOUN
taxlaw-6679	903	49	amendments	amendment	NOUN
taxlaw-6679	903	50	before	before	SCONJ
taxlaw-6679	903	51	they	they	PRON
taxlaw-6679	903	52	can	can	AUX
taxlaw-6679	903	53	be	be	AUX
taxlaw-6679	903	54	considered	consider	VERB
taxlaw-6679	903	55	by	by	ADP
taxlaw-6679	903	56	the	the	DET
taxlaw-6679	903	57	legislature	legislature	NOUN
taxlaw-6679	903	58	.	.	PUNCT
taxlaw-6679	904	1	similarly	similarly	ADV
taxlaw-6679	904	2	,	,	PUNCT
taxlaw-6679	904	3	any	any	DET
taxlaw-6679	904	4	tax	tax	NOUN
taxlaw-6679	904	5	bill	bill	NOUN
taxlaw-6679	904	6	affecting	affect	VERB
taxlaw-6679	904	7	individual	individual	ADJ
taxlaw-6679	904	8	taxpayers	taxpayer	NOUN
taxlaw-6679	904	9	might	might	AUX
taxlaw-6679	904	10	require	require	VERB
taxlaw-6679	904	11	an	an	DET
taxlaw-6679	904	12	analysis	analysis	NOUN
taxlaw-6679	904	13	of	of	ADP
taxlaw-6679	904	14	the	the	DET
taxlaw-6679	904	15	bookkeeping	bookkeeping	NOUN
taxlaw-6679	904	16	requirements	requirement	NOUN
taxlaw-6679	904	17	and	and	CCONJ
taxlaw-6679	904	18	recordkeeping	recordkeeping	NOUN
taxlaw-6679	904	19	burden	burden	NOUN
taxlaw-6679	904	20	prior	prior	ADV
taxlaw-6679	904	21	to	to	ADP
taxlaw-6679	904	22	bill	bill	NOUN
taxlaw-6679	904	23	consideration	consideration	NOUN
taxlaw-6679	904	24	.	.	PUNCT
taxlaw-6679	905	1	a	a	DET
taxlaw-6679	905	2	slightly	slightly	ADV
taxlaw-6679	905	3	tougher	tough	ADJ
taxlaw-6679	905	4	approach	approach	NOUN
taxlaw-6679	905	5	might	might	AUX
taxlaw-6679	905	6	be	be	AUX
taxlaw-6679	905	7	to	to	PART
taxlaw-6679	905	8	not	not	PART
taxlaw-6679	905	9	only	only	ADV
taxlaw-6679	905	10	require	require	VERB
taxlaw-6679	905	11	such	such	ADJ
taxlaw-6679	905	12	analysis	analysis	NOUN
taxlaw-6679	905	13	before	before	ADP
taxlaw-6679	905	14	initial	initial	ADJ
taxlaw-6679	905	15	bill	bill	NOUN
taxlaw-6679	905	16	consideration	consideration	NOUN
taxlaw-6679	905	17	,	,	PUNCT
taxlaw-6679	905	18	but	but	CCONJ
taxlaw-6679	905	19	also	also	ADV
taxlaw-6679	905	20	require	require	VERB
taxlaw-6679	905	21	a	a	DET
taxlaw-6679	905	22	follow	follow	VERB
taxlaw-6679	905	23	-	-	PUNCT
taxlaw-6679	905	24	up	up	ADP
taxlaw-6679	905	25	study	study	NOUN
taxlaw-6679	905	26	after	after	ADP
taxlaw-6679	905	27	a	a	DET
taxlaw-6679	905	28	specific	specific	ADJ
taxlaw-6679	905	29	number	number	NOUN
taxlaw-6679	905	30	of	of	ADP
taxlaw-6679	905	31	years	year	NOUN
taxlaw-6679	905	32	in	in	ADP
taxlaw-6679	905	33	order	order	NOUN
taxlaw-6679	905	34	to	to	PART
taxlaw-6679	905	35	ensure	ensure	VERB
taxlaw-6679	905	36	that	that	SCONJ
taxlaw-6679	905	37	the	the	DET
taxlaw-6679	905	38	change	change	NOUN
taxlaw-6679	905	39	is	be	AUX
taxlaw-6679	905	40	having	have	VERB
taxlaw-6679	905	41	its	its	PRON
taxlaw-6679	905	42	desired	desire	VERB
taxlaw-6679	905	43	effect	effect	NOUN
taxlaw-6679	905	44	.	.	PUNCT
taxlaw-6679	906	1	restrictions	restriction	NOUN
taxlaw-6679	906	2	could	could	AUX
taxlaw-6679	906	3	also	also	ADV
taxlaw-6679	906	4	be	be	AUX
taxlaw-6679	906	5	based	base	VERB
taxlaw-6679	906	6	on	on	ADP
taxlaw-6679	906	7	the	the	DET
taxlaw-6679	906	8	return	return	NOUN
taxlaw-6679	906	9	itself	itself	PRON
taxlaw-6679	906	10	.	.	PUNCT
taxlaw-6679	907	1	a	a	DET
taxlaw-6679	907	2	state	state	NOUN
taxlaw-6679	907	3	could	could	AUX
taxlaw-6679	907	4	cap	cap	VERB
taxlaw-6679	907	5	the	the	DET
taxlaw-6679	907	6	number	number	NOUN
taxlaw-6679	907	7	of	of	ADP
taxlaw-6679	907	8	lines	line	NOUN
taxlaw-6679	907	9	of	of	ADP
taxlaw-6679	907	10	information	information	NOUN
taxlaw-6679	907	11	on	on	ADP
taxlaw-6679	907	12	a	a	DET
taxlaw-6679	907	13	tax	tax	NOUN
taxlaw-6679	907	14	return	return	NOUN
taxlaw-6679	907	15	,	,	PUNCT
taxlaw-6679	907	16	such	such	ADJ
taxlaw-6679	907	17	that	that	SCONJ
taxlaw-6679	907	18	the	the	DET
taxlaw-6679	907	19	legislature	legislature	NOUN
taxlaw-6679	907	20	would	would	AUX
taxlaw-6679	907	21	have	have	VERB
taxlaw-6679	907	22	to	to	PART
taxlaw-6679	907	23	remove	remove	VERB
taxlaw-6679	907	24	one	one	NUM
taxlaw-6679	907	25	adjustment	adjustment	NOUN
taxlaw-6679	907	26	if	if	SCONJ
taxlaw-6679	907	27	it	it	PRON
taxlaw-6679	907	28	wanted	want	VERB
taxlaw-6679	907	29	to	to	PART
taxlaw-6679	907	30	add	add	VERB
taxlaw-6679	907	31	a	a	DET
taxlaw-6679	907	32	new	new	ADJ
taxlaw-6679	907	33	one	one	NUM
taxlaw-6679	907	34	.	.	PUNCT
taxlaw-6679	908	1	another	another	DET
taxlaw-6679	908	2	approach	approach	NOUN
taxlaw-6679	908	3	is	be	AUX
taxlaw-6679	908	4	to	to	PART
taxlaw-6679	908	5	require	require	VERB
taxlaw-6679	908	6	all	all	DET
taxlaw-6679	908	7	tax	tax	NOUN
taxlaw-6679	908	8	laws	law	NOUN
taxlaw-6679	908	9	to	to	PART
taxlaw-6679	908	10	automatically	automatically	ADV
taxlaw-6679	908	11	sunset	sunset	VERB
taxlaw-6679	908	12	after	after	ADP
taxlaw-6679	908	13	a	a	DET
taxlaw-6679	908	14	certain	certain	ADJ
taxlaw-6679	908	15	number	number	NOUN
taxlaw-6679	908	16	of	of	ADP
taxlaw-6679	908	17	years	year	NOUN
taxlaw-6679	908	18	,	,	PUNCT
taxlaw-6679	908	19	requiring	require	VERB
taxlaw-6679	908	20	a	a	DET
taxlaw-6679	908	21	future	future	ADJ
taxlaw-6679	908	22	legislature	legislature	NOUN
taxlaw-6679	908	23	to	to	PART
taxlaw-6679	908	24	authorize	authorize	VERB
taxlaw-6679	908	25	the	the	DET
taxlaw-6679	908	26	continuation	continuation	NOUN
taxlaw-6679	908	27	of	of	ADP
taxlaw-6679	908	28	the	the	DET
taxlaw-6679	908	29	provision	provision	NOUN
taxlaw-6679	908	30	in	in	ADP
taxlaw-6679	908	31	an	an	DET
taxlaw-6679	908	32	attempt	attempt	NOUN
taxlaw-6679	908	33	to	to	PART
taxlaw-6679	908	34	encourage	encourage	VERB
taxlaw-6679	908	35	continuing	continue	VERB
taxlaw-6679	908	36	attention	attention	NOUN
taxlaw-6679	908	37	to	to	ADP
taxlaw-6679	908	38	how	how	SCONJ
taxlaw-6679	908	39	the	the	DET
taxlaw-6679	908	40	particular	particular	ADJ
taxlaw-6679	908	41	provision	provision	NOUN
taxlaw-6679	908	42	is	be	AUX
taxlaw-6679	908	43	working.223	working.223	ADJ
taxlaw-6679	908	44	other	other	ADJ
taxlaw-6679	908	45	innovative	innovative	ADJ
taxlaw-6679	908	46	design	design	NOUN
taxlaw-6679	908	47	features	feature	NOUN
taxlaw-6679	908	48	should	should	AUX
taxlaw-6679	908	49	be	be	AUX
taxlaw-6679	908	50	considered	consider	VERB
taxlaw-6679	908	51	as	as	ADV
taxlaw-6679	908	52	well	well	ADV
taxlaw-6679	908	53	,	,	PUNCT
taxlaw-6679	908	54	such	such	ADJ
taxlaw-6679	908	55	as	as	ADP
taxlaw-6679	908	56	dynamic	dynamic	ADJ
taxlaw-6679	908	57	legislation	legislation	NOUN
taxlaw-6679	908	58	that	that	PRON
taxlaw-6679	908	59	might	might	AUX
taxlaw-6679	908	60	automatically	automatically	ADV
taxlaw-6679	908	61	repeal	repeal	VERB
taxlaw-6679	908	62	tax	tax	NOUN
taxlaw-6679	908	63	provisions	provision	NOUN
taxlaw-6679	908	64	if	if	SCONJ
taxlaw-6679	908	65	certain	certain	ADJ
taxlaw-6679	908	66	targets	target	NOUN
taxlaw-6679	908	67	are	be	AUX
taxlaw-6679	908	68	not	not	PART
taxlaw-6679	908	69	met	meet	VERB
taxlaw-6679	908	70	,	,	PUNCT
taxlaw-6679	908	71	or	or	CCONJ
taxlaw-6679	908	72	outcomes	outcome	NOUN
taxlaw-6679	908	73	not	not	PART
taxlaw-6679	908	74	achieved.224	achieved.224	DET
taxlaw-6679	908	75	the	the	DET
taxlaw-6679	908	76	possibilities	possibility	NOUN
taxlaw-6679	908	77	are	be	AUX
taxlaw-6679	908	78	limitless	limitless	ADJ
taxlaw-6679	908	79	,	,	PUNCT
taxlaw-6679	908	80	and	and	CCONJ
taxlaw-6679	908	81	state	state	NOUN
taxlaw-6679	908	82	lawmakers	lawmaker	NOUN
taxlaw-6679	908	83	would	would	AUX
taxlaw-6679	908	84	serve	serve	VERB
taxlaw-6679	908	85	their	their	PRON
taxlaw-6679	908	86	citizens	citizen	NOUN
taxlaw-6679	908	87	well	well	ADV
taxlaw-6679	908	88	by	by	ADP
taxlaw-6679	908	89	considering	consider	VERB
taxlaw-6679	908	90	simplicitypreserving	simplicitypreserve	VERB
taxlaw-6679	908	91	protections	protection	NOUN
taxlaw-6679	908	92	.	.	PUNCT
taxlaw-6679	909	1	conclusion	conclusion	NOUN
taxlaw-6679	909	2	while	while	SCONJ
taxlaw-6679	909	3	conforming	conform	VERB
taxlaw-6679	909	4	to	to	ADP
taxlaw-6679	909	5	the	the	DET
taxlaw-6679	909	6	federal	federal	ADJ
taxlaw-6679	909	7	income	income	NOUN
taxlaw-6679	909	8	tax	tax	NOUN
taxlaw-6679	909	9	code	code	NOUN
taxlaw-6679	909	10	is	be	AUX
taxlaw-6679	909	11	the	the	DET
taxlaw-6679	909	12	norm	norm	NOUN
taxlaw-6679	909	13	for	for	ADP
taxlaw-6679	909	14	states	state	NOUN
taxlaw-6679	909	15	that	that	PRON
taxlaw-6679	909	16	impose	impose	VERB
taxlaw-6679	909	17	a	a	DET
taxlaw-6679	909	18	broadbased	broadbased	ADJ
taxlaw-6679	909	19	income	income	NOUN
taxlaw-6679	909	20	tax	tax	NOUN
taxlaw-6679	909	21	and	and	CCONJ
taxlaw-6679	909	22	is	be	AUX
taxlaw-6679	909	23	a	a	DET
taxlaw-6679	909	24	practice	practice	NOUN
taxlaw-6679	909	25	that	that	PRON
taxlaw-6679	909	26	enjoys	enjoy	VERB
taxlaw-6679	909	27	relatively	relatively	ADV
taxlaw-6679	909	28	widespread	widespread	ADJ
taxlaw-6679	909	29	support	support	NOUN
taxlaw-6679	909	30	in	in	ADP
taxlaw-6679	909	31	the	the	DET
taxlaw-6679	909	32	literature	literature	NOUN
taxlaw-6679	909	33	,	,	PUNCT
taxlaw-6679	909	34	theorists	theorist	NOUN
taxlaw-6679	909	35	have	have	AUX
taxlaw-6679	909	36	expressed	express	VERB
taxlaw-6679	909	37	concern	concern	NOUN
taxlaw-6679	909	38	that	that	SCONJ
taxlaw-6679	909	39	doing	do	VERB
taxlaw-6679	909	40	so	so	ADV
taxlaw-6679	909	41	comes	come	VERB
taxlaw-6679	909	42	at	at	ADP
taxlaw-6679	909	43	a	a	DET
taxlaw-6679	909	44	price	price	NOUN
taxlaw-6679	909	45	.	.	PUNCT
taxlaw-6679	910	1	they	they	PRON
taxlaw-6679	910	2	explain	explain	VERB
taxlaw-6679	910	3	that	that	SCONJ
taxlaw-6679	910	4	while	while	SCONJ
taxlaw-6679	910	5	conformity	conformity	NOUN
taxlaw-6679	910	6	might	might	AUX
taxlaw-6679	910	7	be	be	AUX
taxlaw-6679	910	8	supported	support	VERB
taxlaw-6679	910	9	on	on	ADP
taxlaw-6679	910	10	the	the	DET
taxlaw-6679	910	11	basis	basis	NOUN
taxlaw-6679	910	12	that	that	SCONJ
taxlaw-6679	910	13	it	it	PRON
taxlaw-6679	910	14	simplifies	simplify	VERB
taxlaw-6679	910	15	state	state	NOUN
taxlaw-6679	910	16	tax	tax	NOUN
taxlaw-6679	910	17	systems	system	NOUN
taxlaw-6679	910	18	,	,	PUNCT
taxlaw-6679	910	19	it	it	PRON
taxlaw-6679	910	20	also	also	ADV
taxlaw-6679	910	21	increases	increase	VERB
taxlaw-6679	910	22	revenue	revenue	NOUN
taxlaw-6679	910	23	volatility	volatility	NOUN
taxlaw-6679	910	24	and	and	CCONJ
taxlaw-6679	910	25	may	may	AUX
taxlaw-6679	910	26	distort	distort	VERB
taxlaw-6679	910	27	state	state	NOUN
taxlaw-6679	910	28	legislative	legislative	ADJ
taxlaw-6679	910	29	decision	decision	NOUN
taxlaw-6679	910	30	-	-	PUNCT
taxlaw-6679	910	31	making	making	NOUN
taxlaw-6679	910	32	.	.	PUNCT
taxlaw-6679	911	1	prior	prior	ADJ
taxlaw-6679	911	2	empirical	empirical	ADJ
taxlaw-6679	911	3	studies	study	NOUN
taxlaw-6679	911	4	,	,	PUNCT
taxlaw-6679	911	5	however	however	ADV
taxlaw-6679	911	6	,	,	PUNCT
taxlaw-6679	911	7	have	have	AUX
taxlaw-6679	911	8	failed	fail	VERB
taxlaw-6679	911	9	to	to	PART
taxlaw-6679	911	10	reach	reach	VERB
taxlaw-6679	911	11	strong	strong	ADJ
taxlaw-6679	911	12	conclusions	conclusion	NOUN
taxlaw-6679	911	13	about	about	ADP
taxlaw-6679	911	14	what	what	PRON
taxlaw-6679	911	15	guides	guide	VERB
taxlaw-6679	911	16	state	state	NOUN
taxlaw-6679	911	17	behavior	behavior	NOUN
taxlaw-6679	911	18	where	where	SCONJ
taxlaw-6679	911	19	federal	federal	ADJ
taxlaw-6679	911	20	tax	tax	NOUN
taxlaw-6679	911	21	changes	change	NOUN
taxlaw-6679	911	22	create	create	VERB
taxlaw-6679	911	23	revenue	revenue	NOUN
taxlaw-6679	911	24	and	and	CCONJ
taxlaw-6679	911	25	policy	policy	NOUN
taxlaw-6679	911	26	shocks	shock	NOUN
taxlaw-6679	911	27	for	for	ADP
taxlaw-6679	911	28	conforming	conform	VERB
taxlaw-6679	911	29	states	state	NOUN
taxlaw-6679	911	30	.	.	PUNCT
taxlaw-6679	912	1	222	222	NUM
taxlaw-6679	912	2	pomp	pomp	NOUN
taxlaw-6679	912	3	,	,	PUNCT
taxlaw-6679	912	4	supra	supra	PROPN
taxlaw-6679	912	5	note	note	PROPN
taxlaw-6679	912	6	18	18	NUM
taxlaw-6679	912	7	,	,	PUNCT
taxlaw-6679	912	8	at	at	ADP
taxlaw-6679	912	9	1196	1196	NUM
taxlaw-6679	912	10	.	.	PUNCT
taxlaw-6679	913	1	223	223	NUM
taxlaw-6679	913	2	of	of	ADP
taxlaw-6679	913	3	course	course	NOUN
taxlaw-6679	913	4	,	,	PUNCT
taxlaw-6679	913	5	it	it	PRON
taxlaw-6679	913	6	can	can	AUX
taxlaw-6679	913	7	be	be	AUX
taxlaw-6679	913	8	hard	hard	ADJ
taxlaw-6679	913	9	as	as	ADP
taxlaw-6679	913	10	a	a	DET
taxlaw-6679	913	11	political	political	ADJ
taxlaw-6679	913	12	matter	matter	NOUN
taxlaw-6679	913	13	to	to	PART
taxlaw-6679	913	14	take	take	VERB
taxlaw-6679	913	15	away	away	ADV
taxlaw-6679	913	16	a	a	DET
taxlaw-6679	913	17	perceived	perceive	VERB
taxlaw-6679	913	18	tax	tax	NOUN
taxlaw-6679	913	19	benefit	benefit	NOUN
taxlaw-6679	913	20	,	,	PUNCT
taxlaw-6679	913	21	even	even	ADV
taxlaw-6679	913	22	if	if	SCONJ
taxlaw-6679	913	23	temporarily	temporarily	ADV
taxlaw-6679	913	24	enacted	enact	VERB
taxlaw-6679	913	25	.	.	PUNCT
taxlaw-6679	914	1	see	see	VERB
taxlaw-6679	914	2	manoj	manoj	PROPN
taxlaw-6679	914	3	viswanathan	viswanathan	PROPN
taxlaw-6679	914	4	,	,	PUNCT
taxlaw-6679	914	5	sunset	sunset	NOUN
taxlaw-6679	914	6	provisions	provision	NOUN
taxlaw-6679	914	7	in	in	ADP
taxlaw-6679	914	8	the	the	DET
taxlaw-6679	914	9	tax	tax	NOUN
taxlaw-6679	914	10	code	code	NOUN
taxlaw-6679	914	11	:	:	PUNCT
taxlaw-6679	914	12	a	a	DET
taxlaw-6679	914	13	critical	critical	ADJ
taxlaw-6679	914	14	evaluation	evaluation	NOUN
taxlaw-6679	914	15	and	and	CCONJ
taxlaw-6679	914	16	prescriptions	prescription	NOUN
taxlaw-6679	914	17	for	for	ADP
taxlaw-6679	914	18	the	the	DET
taxlaw-6679	914	19	future	future	NOUN
taxlaw-6679	914	20	,	,	PUNCT
taxlaw-6679	914	21	82	82	NUM
taxlaw-6679	914	22	n.y.u	n.y.u	NOUN
taxlaw-6679	914	23	.	.	PUNCT
taxlaw-6679	915	1	l.	l.	PROPN
taxlaw-6679	915	2	rev	rev	PROPN
taxlaw-6679	915	3	.	.	PROPN
taxlaw-6679	916	1	656	656	NUM
taxlaw-6679	916	2	(	(	PUNCT
taxlaw-6679	916	3	2007	2007	NUM
taxlaw-6679	916	4	)	)	PUNCT
taxlaw-6679	916	5	(	(	PUNCT
taxlaw-6679	916	6	noting	note	VERB
taxlaw-6679	916	7	that	that	SCONJ
taxlaw-6679	916	8	,	,	PUNCT
taxlaw-6679	916	9	“	"	PUNCT
taxlaw-6679	916	10	[	[	X
taxlaw-6679	916	11	e]ven	e]ven	ADJ
taxlaw-6679	916	12	if	if	SCONJ
taxlaw-6679	916	13	a	a	DET
taxlaw-6679	916	14	tax	tax	NOUN
taxlaw-6679	916	15	cut	cut	NOUN
taxlaw-6679	916	16	is	be	AUX
taxlaw-6679	916	17	intended	intend	VERB
taxlaw-6679	916	18	to	to	PART
taxlaw-6679	916	19	be	be	AUX
taxlaw-6679	916	20	in	in	ADP
taxlaw-6679	916	21	effect	effect	NOUN
taxlaw-6679	916	22	for	for	ADP
taxlaw-6679	916	23	only	only	ADV
taxlaw-6679	916	24	a	a	DET
taxlaw-6679	916	25	short	short	ADJ
taxlaw-6679	916	26	period	period	NOUN
taxlaw-6679	916	27	of	of	ADP
taxlaw-6679	916	28	time	time	NOUN
taxlaw-6679	916	29	,	,	PUNCT
taxlaw-6679	916	30	it	it	PRON
taxlaw-6679	916	31	is	be	AUX
taxlaw-6679	916	32	politically	politically	ADV
taxlaw-6679	916	33	challenging	challenging	ADJ
taxlaw-6679	916	34	to	to	PART
taxlaw-6679	916	35	allow	allow	VERB
taxlaw-6679	916	36	the	the	DET
taxlaw-6679	916	37	cut	cut	NOUN
taxlaw-6679	916	38	to	to	PART
taxlaw-6679	916	39	expire	expire	VERB
taxlaw-6679	916	40	”	"	PUNCT
taxlaw-6679	916	41	)	)	PUNCT
taxlaw-6679	916	42	.	.	PUNCT
taxlaw-6679	917	1	224	224	NUM
taxlaw-6679	917	2	rebecca	rebecca	PROPN
taxlaw-6679	917	3	m.	m.	PROPN
taxlaw-6679	917	4	kysar	kysar	PROPN
taxlaw-6679	917	5	,	,	PUNCT
taxlaw-6679	917	6	dynamic	dynamic	ADJ
taxlaw-6679	917	7	legislation	legislation	NOUN
taxlaw-6679	917	8	,	,	PUNCT
taxlaw-6679	917	9	167	167	NUM
taxlaw-6679	917	10	u.	u.	PROPN
taxlaw-6679	917	11	pa	pa	PROPN
taxlaw-6679	917	12	.	.	PUNCT
taxlaw-6679	917	13	l.	l.	PROPN
taxlaw-6679	917	14	rev	rev	PROPN
taxlaw-6679	917	15	.	.	PROPN
taxlaw-6679	917	16	809	809	NUM
taxlaw-6679	917	17	(	(	PUNCT
taxlaw-6679	917	18	2018	2018	NUM
taxlaw-6679	917	19	)	)	PUNCT
taxlaw-6679	917	20	.	.	PUNCT
taxlaw-6679	918	1	[	[	X
taxlaw-6679	918	2	vol.11:1	vol.11:1	PROPN
taxlaw-6679	918	3	columbia	columbia	PROPN
taxlaw-6679	918	4	journal	journal	PROPN
taxlaw-6679	918	5	of	of	ADP
taxlaw-6679	918	6	tax	tax	NOUN
taxlaw-6679	918	7	law	law	NOUN
taxlaw-6679	918	8	102	102	NUM
taxlaw-6679	918	9	this	this	DET
taxlaw-6679	918	10	article	article	NOUN
taxlaw-6679	918	11	has	have	AUX
taxlaw-6679	918	12	presented	present	VERB
taxlaw-6679	918	13	the	the	DET
taxlaw-6679	918	14	findings	finding	NOUN
taxlaw-6679	918	15	of	of	ADP
taxlaw-6679	918	16	a	a	DET
taxlaw-6679	918	17	study	study	NOUN
taxlaw-6679	918	18	of	of	ADP
taxlaw-6679	918	19	state	state	NOUN
taxlaw-6679	918	20	responses	response	NOUN
taxlaw-6679	918	21	to	to	ADP
taxlaw-6679	918	22	recently	recently	ADV
taxlaw-6679	918	23	enacted	enact	VERB
taxlaw-6679	918	24	federal	federal	ADJ
taxlaw-6679	918	25	individual	individual	ADJ
taxlaw-6679	918	26	income	income	NOUN
taxlaw-6679	918	27	tax	tax	NOUN
taxlaw-6679	918	28	changes	change	NOUN
taxlaw-6679	918	29	in	in	ADP
taxlaw-6679	918	30	an	an	DET
taxlaw-6679	918	31	attempt	attempt	NOUN
taxlaw-6679	918	32	to	to	PART
taxlaw-6679	918	33	illustrate	illustrate	VERB
taxlaw-6679	918	34	some	some	PRON
taxlaw-6679	918	35	of	of	ADP
taxlaw-6679	918	36	the	the	DET
taxlaw-6679	918	37	real	real	ADJ
taxlaw-6679	918	38	-	-	PUNCT
taxlaw-6679	918	39	world	world	NOUN
taxlaw-6679	918	40	dynamics	dynamic	NOUN
taxlaw-6679	918	41	of	of	ADP
taxlaw-6679	918	42	conformity	conformity	NOUN
taxlaw-6679	918	43	.	.	PUNCT
taxlaw-6679	919	1	in	in	ADP
taxlaw-6679	919	2	the	the	DET
taxlaw-6679	919	3	six	six	NUM
taxlaw-6679	919	4	states	state	NOUN
taxlaw-6679	919	5	that	that	PRON
taxlaw-6679	919	6	tightly	tightly	ADV
taxlaw-6679	919	7	conformed	conformed	ADJ
taxlaw-6679	919	8	to	to	ADP
taxlaw-6679	919	9	federal	federal	ADJ
taxlaw-6679	919	10	tax	tax	NOUN
taxlaw-6679	919	11	law	law	NOUN
taxlaw-6679	919	12	,	,	PUNCT
taxlaw-6679	919	13	the	the	DET
taxlaw-6679	919	14	tcja	tcja	NOUN
taxlaw-6679	919	15	was	be	AUX
taxlaw-6679	919	16	expected	expect	VERB
taxlaw-6679	919	17	to	to	PART
taxlaw-6679	919	18	significantly	significantly	ADV
taxlaw-6679	919	19	increase	increase	VERB
taxlaw-6679	919	20	state	state	NOUN
taxlaw-6679	919	21	individual	individual	ADJ
taxlaw-6679	919	22	income	income	NOUN
taxlaw-6679	919	23	taxes	taxis	NOUN
taxlaw-6679	919	24	,	,	PUNCT
taxlaw-6679	919	25	and	and	CCONJ
taxlaw-6679	919	26	also	also	ADV
taxlaw-6679	919	27	change	change	VERB
taxlaw-6679	919	28	the	the	DET
taxlaw-6679	919	29	relative	relative	ADJ
taxlaw-6679	919	30	tax	tax	NOUN
taxlaw-6679	919	31	burdens	burden	NOUN
taxlaw-6679	919	32	among	among	ADP
taxlaw-6679	919	33	state	state	NOUN
taxlaw-6679	919	34	taxpayers	taxpayer	NOUN
taxlaw-6679	919	35	.	.	PUNCT
taxlaw-6679	920	1	in	in	ADP
taxlaw-6679	920	2	four	four	NUM
taxlaw-6679	920	3	of	of	ADP
taxlaw-6679	920	4	those	those	DET
taxlaw-6679	920	5	states	state	NOUN
taxlaw-6679	920	6	,	,	PUNCT
taxlaw-6679	920	7	lawmakers	lawmaker	NOUN
taxlaw-6679	920	8	took	take	VERB
taxlaw-6679	920	9	action	action	NOUN
taxlaw-6679	920	10	to	to	PART
taxlaw-6679	920	11	prevent	prevent	VERB
taxlaw-6679	920	12	the	the	DET
taxlaw-6679	920	13	federal	federal	ADJ
taxlaw-6679	920	14	changes	change	NOUN
taxlaw-6679	920	15	from	from	ADP
taxlaw-6679	920	16	increasing	increase	VERB
taxlaw-6679	920	17	state	state	NOUN
taxlaw-6679	920	18	taxes	taxis	NOUN
taxlaw-6679	920	19	and	and	CCONJ
taxlaw-6679	920	20	attempted	attempt	VERB
taxlaw-6679	920	21	to	to	PART
taxlaw-6679	920	22	counteract	counteract	VERB
taxlaw-6679	920	23	the	the	DET
taxlaw-6679	920	24	change	change	NOUN
taxlaw-6679	920	25	in	in	ADP
taxlaw-6679	920	26	relative	relative	ADJ
taxlaw-6679	920	27	tax	tax	NOUN
taxlaw-6679	920	28	burdens	burden	NOUN
taxlaw-6679	920	29	by	by	ADP
taxlaw-6679	920	30	using	use	VERB
taxlaw-6679	920	31	state	state	NOUN
taxlaw-6679	920	32	-	-	PUNCT
taxlaw-6679	920	33	specific	specific	ADJ
taxlaw-6679	920	34	adjustments	adjustment	NOUN
taxlaw-6679	920	35	.	.	PUNCT
taxlaw-6679	921	1	the	the	DET
taxlaw-6679	921	2	remaining	remain	VERB
taxlaw-6679	921	3	two	two	NUM
taxlaw-6679	921	4	states	state	NOUN
taxlaw-6679	921	5	fully	fully	ADV
taxlaw-6679	921	6	accepted	accept	VERB
taxlaw-6679	921	7	the	the	DET
taxlaw-6679	921	8	federal	federal	ADJ
taxlaw-6679	921	9	changes	change	NOUN
taxlaw-6679	921	10	,	,	PUNCT
taxlaw-6679	921	11	despite	despite	SCONJ
taxlaw-6679	921	12	the	the	DET
taxlaw-6679	921	13	resulting	result	VERB
taxlaw-6679	921	14	increase	increase	NOUN
taxlaw-6679	921	15	in	in	ADP
taxlaw-6679	921	16	state	state	NOUN
taxlaw-6679	921	17	taxes	taxis	NOUN
taxlaw-6679	921	18	.	.	PUNCT
taxlaw-6679	922	1	in	in	ADP
taxlaw-6679	922	2	neither	neither	DET
taxlaw-6679	922	3	case	case	NOUN
taxlaw-6679	922	4	were	be	AUX
taxlaw-6679	922	5	the	the	DET
taxlaw-6679	922	6	outcomes	outcome	NOUN
taxlaw-6679	922	7	ideal	ideal	ADJ
taxlaw-6679	922	8	.	.	PUNCT
taxlaw-6679	923	1	states	state	NOUN
taxlaw-6679	923	2	either	either	CCONJ
taxlaw-6679	923	3	allowed	allow	VERB
taxlaw-6679	923	4	the	the	DET
taxlaw-6679	923	5	federal	federal	ADJ
taxlaw-6679	923	6	government	government	NOUN
taxlaw-6679	923	7	to	to	PART
taxlaw-6679	923	8	increase	increase	VERB
taxlaw-6679	923	9	taxes	taxis	NOUN
taxlaw-6679	923	10	and	and	CCONJ
taxlaw-6679	923	11	change	change	VERB
taxlaw-6679	923	12	state	state	NOUN
taxlaw-6679	923	13	tax	tax	NOUN
taxlaw-6679	923	14	burdens	burden	NOUN
taxlaw-6679	923	15	,	,	PUNCT
taxlaw-6679	923	16	or	or	CCONJ
taxlaw-6679	923	17	they	they	PRON
taxlaw-6679	923	18	struggled	struggle	VERB
taxlaw-6679	923	19	under	under	ADP
taxlaw-6679	923	20	significant	significant	ADJ
taxlaw-6679	923	21	time	time	NOUN
taxlaw-6679	923	22	pressures	pressure	NOUN
taxlaw-6679	923	23	to	to	PART
taxlaw-6679	923	24	attempt	attempt	VERB
taxlaw-6679	923	25	to	to	PART
taxlaw-6679	923	26	undo	undo	VERB
taxlaw-6679	923	27	federal	federal	ADJ
taxlaw-6679	923	28	policy	policy	NOUN
taxlaw-6679	923	29	based	base	VERB
taxlaw-6679	923	30	on	on	ADP
taxlaw-6679	923	31	imperfect	imperfect	ADJ
taxlaw-6679	923	32	data	datum	NOUN
taxlaw-6679	923	33	and	and	CCONJ
taxlaw-6679	923	34	analyses	analysis	NOUN
taxlaw-6679	923	35	.	.	PUNCT
taxlaw-6679	924	1	the	the	DET
taxlaw-6679	924	2	good	good	PROPN
taxlaw-6679	924	3	news	news	PROPN
taxlaw-6679	924	4	is	be	AUX
taxlaw-6679	924	5	that	that	SCONJ
taxlaw-6679	924	6	it	it	PRON
taxlaw-6679	924	7	is	be	AUX
taxlaw-6679	924	8	possible	possible	ADJ
taxlaw-6679	924	9	for	for	SCONJ
taxlaw-6679	924	10	states	state	NOUN
taxlaw-6679	924	11	to	to	PART
taxlaw-6679	924	12	regain	regain	VERB
taxlaw-6679	924	13	control	control	NOUN
taxlaw-6679	924	14	of	of	ADP
taxlaw-6679	924	15	their	their	PRON
taxlaw-6679	924	16	individual	individual	ADJ
taxlaw-6679	924	17	income	income	NOUN
taxlaw-6679	924	18	tax	tax	NOUN
taxlaw-6679	924	19	policy	policy	NOUN
taxlaw-6679	924	20	,	,	PUNCT
taxlaw-6679	924	21	and	and	CCONJ
taxlaw-6679	924	22	do	do	VERB
taxlaw-6679	924	23	so	so	ADV
taxlaw-6679	924	24	in	in	ADP
taxlaw-6679	924	25	a	a	DET
taxlaw-6679	924	26	way	way	NOUN
taxlaw-6679	924	27	that	that	PRON
taxlaw-6679	924	28	embraces	embrace	VERB
taxlaw-6679	924	29	simplicity	simplicity	NOUN
taxlaw-6679	924	30	and	and	CCONJ
taxlaw-6679	924	31	efficiency	efficiency	NOUN
taxlaw-6679	924	32	.	.	PUNCT
taxlaw-6679	925	1	while	while	SCONJ
taxlaw-6679	925	2	states	state	NOUN
taxlaw-6679	925	3	will	will	AUX
taxlaw-6679	925	4	never	never	ADV
taxlaw-6679	925	5	be	be	AUX
taxlaw-6679	925	6	able	able	ADJ
taxlaw-6679	925	7	to	to	PART
taxlaw-6679	925	8	wholly	wholly	ADV
taxlaw-6679	925	9	free	free	VERB
taxlaw-6679	925	10	themselves	themselves	PRON
taxlaw-6679	925	11	from	from	ADP
taxlaw-6679	925	12	the	the	DET
taxlaw-6679	925	13	impact	impact	NOUN
taxlaw-6679	925	14	of	of	ADP
taxlaw-6679	925	15	federal	federal	ADJ
taxlaw-6679	925	16	tax	tax	NOUN
taxlaw-6679	925	17	policy,225	policy,225	ADP
taxlaw-6679	925	18	they	they	PRON
taxlaw-6679	925	19	can	can	AUX
taxlaw-6679	925	20	and	and	CCONJ
taxlaw-6679	925	21	should	should	AUX
taxlaw-6679	925	22	minimize	minimize	VERB
taxlaw-6679	925	23	the	the	DET
taxlaw-6679	925	24	impact	impact	NOUN
taxlaw-6679	925	25	federal	federal	ADJ
taxlaw-6679	925	26	tax	tax	NOUN
taxlaw-6679	925	27	changes	change	NOUN
taxlaw-6679	925	28	have	have	VERB
taxlaw-6679	925	29	on	on	ADP
taxlaw-6679	925	30	the	the	DET
taxlaw-6679	925	31	state	state	NOUN
taxlaw-6679	925	32	tax	tax	NOUN
taxlaw-6679	925	33	system	system	NOUN
taxlaw-6679	925	34	and	and	CCONJ
taxlaw-6679	925	35	embrace	embrace	VERB
taxlaw-6679	925	36	their	their	PRON
taxlaw-6679	925	37	power	power	NOUN
taxlaw-6679	925	38	and	and	CCONJ
taxlaw-6679	925	39	responsibility	responsibility	NOUN
taxlaw-6679	925	40	to	to	PART
taxlaw-6679	925	41	structure	structure	VERB
taxlaw-6679	925	42	a	a	DET
taxlaw-6679	925	43	state	state	NOUN
taxlaw-6679	925	44	tax	tax	NOUN
taxlaw-6679	925	45	system	system	NOUN
taxlaw-6679	925	46	that	that	PRON
taxlaw-6679	925	47	is	be	AUX
taxlaw-6679	925	48	responsive	responsive	ADJ
taxlaw-6679	925	49	to	to	ADP
taxlaw-6679	925	50	their	their	PRON
taxlaw-6679	925	51	citizens	citizen	NOUN
taxlaw-6679	925	52	.	.	PUNCT
taxlaw-6679	926	1	225	225	NUM
taxlaw-6679	926	2	for	for	ADP
taxlaw-6679	926	3	example	example	NOUN
taxlaw-6679	926	4	,	,	PUNCT
taxlaw-6679	926	5	the	the	DET
taxlaw-6679	926	6	federal	federal	ADJ
taxlaw-6679	926	7	deductibility	deductibility	NOUN
taxlaw-6679	926	8	of	of	ADP
taxlaw-6679	926	9	state	state	NOUN
taxlaw-6679	926	10	and	and	CCONJ
taxlaw-6679	926	11	local	local	ADJ
taxlaw-6679	926	12	taxes	taxis	NOUN
taxlaw-6679	926	13	will	will	AUX
taxlaw-6679	926	14	create	create	VERB
taxlaw-6679	926	15	various	various	ADJ
taxlaw-6679	926	16	pressures	pressure	NOUN
taxlaw-6679	926	17	and	and	CCONJ
taxlaw-6679	926	18	incentives	incentive	NOUN
taxlaw-6679	926	19	at	at	ADP
taxlaw-6679	926	20	the	the	DET
taxlaw-6679	926	21	state	state	NOUN
taxlaw-6679	926	22	level	level	NOUN
taxlaw-6679	926	23	even	even	ADV
taxlaw-6679	926	24	if	if	SCONJ
taxlaw-6679	926	25	a	a	DET
taxlaw-6679	926	26	state	state	NOUN
taxlaw-6679	926	27	tax	tax	NOUN
taxlaw-6679	926	28	system	system	NOUN
taxlaw-6679	926	29	is	be	AUX
taxlaw-6679	926	30	completely	completely	ADV
taxlaw-6679	926	31	decoupled	decouple	VERB
taxlaw-6679	926	32	from	from	ADP
taxlaw-6679	926	33	federal	federal	ADJ
taxlaw-6679	926	34	tax	tax	NOUN
taxlaw-6679	926	35	.	.	PUNCT
taxlaw-6679	927	1	see	see	VERB
taxlaw-6679	927	2	,	,	PUNCT
taxlaw-6679	927	3	e.g.	e.g.	ADV
taxlaw-6679	927	4	,	,	PUNCT
taxlaw-6679	927	5	paul	paul	PROPN
taxlaw-6679	927	6	n.	n.	PROPN
taxlaw-6679	927	7	courant	courant	PROPN
taxlaw-6679	927	8	&	&	CCONJ
taxlaw-6679	927	9	daniel	daniel	PROPN
taxlaw-6679	927	10	l.	l.	PROPN
taxlaw-6679	927	11	rubinfeld	rubinfeld	PROPN
taxlaw-6679	927	12	,	,	PUNCT
taxlaw-6679	927	13	tax	tax	NOUN
taxlaw-6679	927	14	reform	reform	NOUN
taxlaw-6679	927	15	:	:	PUNCT
taxlaw-6679	927	16	implications	implication	NOUN
taxlaw-6679	927	17	for	for	ADP
taxlaw-6679	927	18	the	the	DET
taxlaw-6679	927	19	state	state	NOUN
taxlaw-6679	927	20	-	-	PUNCT
taxlaw-6679	927	21	local	local	ADJ
taxlaw-6679	927	22	public	public	ADJ
taxlaw-6679	927	23	sector	sector	NOUN
taxlaw-6679	927	24	,	,	PUNCT
taxlaw-6679	927	25	1	1	NUM
taxlaw-6679	927	26	econ	econ	X
taxlaw-6679	927	27	.	.	PUNCT
taxlaw-6679	928	1	persp	persp	PROPN
taxlaw-6679	928	2	.	.	PUNCT
taxlaw-6679	929	1	87	87	NUM
taxlaw-6679	929	2	,	,	PUNCT
taxlaw-6679	929	3	88	88	NUM
taxlaw-6679	929	4	(	(	PUNCT
taxlaw-6679	929	5	1987	1987	NUM
taxlaw-6679	929	6	)	)	PUNCT
taxlaw-6679	929	7	(	(	PUNCT
taxlaw-6679	929	8	discussing	discuss	VERB
taxlaw-6679	929	9	how	how	SCONJ
taxlaw-6679	929	10	the	the	DET
taxlaw-6679	929	11	tax	tax	NOUN
taxlaw-6679	929	12	reform	reform	NOUN
taxlaw-6679	929	13	act	act	NOUN
taxlaw-6679	929	14	of	of	ADP
taxlaw-6679	929	15	1986	1986	NUM
taxlaw-6679	929	16	’s	’s	PART
taxlaw-6679	929	17	elimination	elimination	NOUN
taxlaw-6679	929	18	of	of	ADP
taxlaw-6679	929	19	the	the	DET
taxlaw-6679	929	20	deduction	deduction	NOUN
taxlaw-6679	929	21	for	for	ADP
taxlaw-6679	929	22	state	state	NOUN
taxlaw-6679	929	23	sales	sale	NOUN
taxlaw-6679	929	24	taxes	taxis	NOUN
taxlaw-6679	929	25	would	would	AUX
taxlaw-6679	929	26	probably	probably	ADV
taxlaw-6679	929	27	result	result	VERB
taxlaw-6679	929	28	in	in	ADP
taxlaw-6679	929	29	states	state	NOUN
taxlaw-6679	929	30	shifting	shift	VERB
taxlaw-6679	929	31	away	away	ADV
taxlaw-6679	929	32	from	from	ADP
taxlaw-6679	929	33	sales	sale	NOUN
taxlaw-6679	929	34	taxes	taxis	NOUN
taxlaw-6679	929	35	in	in	ADP
taxlaw-6679	929	36	favor	favor	NOUN
taxlaw-6679	929	37	of	of	ADP
taxlaw-6679	929	38	still	still	ADV
taxlaw-6679	929	39	-	-	PUNCT
taxlaw-6679	929	40	deductible	deductible	ADJ
taxlaw-6679	929	41	income	income	NOUN
taxlaw-6679	929	42	taxes	taxis	NOUN
taxlaw-6679	929	43	and	and	CCONJ
taxlaw-6679	929	44	noting	note	VERB
taxlaw-6679	929	45	the	the	DET
taxlaw-6679	929	46	federal	federal	ADJ
taxlaw-6679	929	47	tax	tax	PROPN
taxlaw-6679	929	48	code	code	PROPN
taxlaw-6679	929	49	’s	’s	PART
taxlaw-6679	929	50	impact	impact	NOUN
taxlaw-6679	929	51	on	on	ADP
taxlaw-6679	929	52	state	state	NOUN
taxlaw-6679	929	53	revenue	revenue	NOUN
taxlaw-6679	929	54	-	-	PUNCT
taxlaw-6679	929	55	raising	raising	NOUN
taxlaw-6679	929	56	through	through	ADP
taxlaw-6679	929	57	the	the	DET
taxlaw-6679	929	58	taxation	taxation	NOUN
taxlaw-6679	929	59	of	of	ADP
taxlaw-6679	929	60	state	state	NOUN
taxlaw-6679	929	61	and	and	CCONJ
taxlaw-6679	929	62	local	local	ADJ
taxlaw-6679	929	63	bonds	bond	NOUN
taxlaw-6679	929	64	)	)	PUNCT
taxlaw-6679	929	65	;	;	PUNCT
taxlaw-6679	929	66	gilbert	gilbert	PROPN
taxlaw-6679	929	67	e.	e.	PROPN
taxlaw-6679	929	68	metcalf	metcalf	PROPN
taxlaw-6679	929	69	,	,	PUNCT
taxlaw-6679	929	70	tax	tax	NOUN
taxlaw-6679	929	71	exporting	exporting	NOUN
taxlaw-6679	929	72	,	,	PUNCT
taxlaw-6679	929	73	federal	federal	ADJ
taxlaw-6679	929	74	deductibility	deductibility	NOUN
taxlaw-6679	929	75	,	,	PUNCT
taxlaw-6679	929	76	and	and	CCONJ
taxlaw-6679	929	77	state	state	NOUN
taxlaw-6679	929	78	tax	tax	NOUN
taxlaw-6679	929	79	structure	structure	NOUN
taxlaw-6679	929	80	12	12	NUM
taxlaw-6679	929	81	j.	j.	PROPN
taxlaw-6679	929	82	pol’y	pol’y	NOUN
taxlaw-6679	929	83	analysis	analysis	NOUN
taxlaw-6679	929	84	&	&	CCONJ
taxlaw-6679	929	85	mgmt	mgmt	PROPN
taxlaw-6679	929	86	.	.	PUNCT
taxlaw-6679	930	1	109	109	NUM
taxlaw-6679	930	2	(	(	PUNCT
taxlaw-6679	930	3	1993	1993	NUM
taxlaw-6679	930	4	)	)	PUNCT
taxlaw-6679	931	1	(	(	PUNCT
taxlaw-6679	931	2	examining	examine	VERB
taxlaw-6679	931	3	the	the	DET
taxlaw-6679	931	4	effect	effect	NOUN
taxlaw-6679	931	5	of	of	ADP
taxlaw-6679	931	6	the	the	DET
taxlaw-6679	931	7	tax	tax	NOUN
taxlaw-6679	931	8	reform	reform	NOUN
taxlaw-6679	931	9	act	act	NOUN
taxlaw-6679	931	10	of	of	ADP
taxlaw-6679	931	11	1986	1986	NUM
taxlaw-6679	931	12	’s	’s	PART
taxlaw-6679	931	13	impact	impact	NOUN
taxlaw-6679	931	14	on	on	ADP
taxlaw-6679	931	15	state	state	NOUN
taxlaw-6679	931	16	tax	tax	NOUN
taxlaw-6679	931	17	structure	structure	NOUN
taxlaw-6679	931	18	)	)	PUNCT
taxlaw-6679	931	19	.	.	PUNCT