id	sid	tid	token	lemma	pos
inlawrev-3379	1	1	indiana	indiana	PROPN
inlawrev-3379	1	2	law	law	PROPN
inlawrev-3379	1	3	review	review	NOUN
inlawrev-3379	1	4	protecting	protect	VERB
inlawrev-3379	1	5	the	the	DET
inlawrev-3379	1	6	hand	hand	NOUN
inlawrev-3379	1	7	that	that	PRON
inlawrev-3379	1	8	rocks	rock	VERB
inlawrev-3379	1	9	the	the	DET
inlawrev-3379	1	10	cradle	cradle	NOUN
inlawrev-3379	1	11	:	:	PUNCT
inlawrev-3379	1	12	ensuring	ensure	VERB
inlawrev-3379	1	13	the	the	DET
inlawrev-3379	1	14	delivery	delivery	NOUN
inlawrev-3379	1	15	of	of	ADP
inlawrev-3379	1	16	work	work	NOUN
inlawrev-3379	1	17	related	relate	VERB
inlawrev-3379	1	18	benefits	benefit	NOUN
inlawrev-3379	1	19	to	to	ADP
inlawrev-3379	1	20	child	child	NOUN
inlawrev-3379	1	21	care	care	NOUN
inlawrev-3379	1	22	workers	worker	NOUN
inlawrev-3379	1	23	debra	debra	PROPN
inlawrev-3379	1	24	cohen	cohen	PROPN
inlawrev-3379	1	25	-	-	PUNCT
inlawrev-3379	1	26	whelan	whelan	PROPN
inlawrev-3379	1	27	*	*	PROPN
inlawrev-3379	1	28	introduction	introduction	NOUN
inlawrev-3379	1	29	illegal	illegal	ADJ
inlawrev-3379	1	30	child	child	NOUN
inlawrev-3379	1	31	care	care	NOUN
inlawrev-3379	1	32	has	have	AUX
inlawrev-3379	1	33	taken	take	VERB
inlawrev-3379	1	34	a	a	DET
inlawrev-3379	1	35	center	center	NOUN
inlawrev-3379	1	36	stage	stage	NOUN
inlawrev-3379	1	37	as	as	SCONJ
inlawrev-3379	1	38	the	the	DET
inlawrev-3379	1	39	nanny	nanny	NOUN
inlawrev-3379	1	40	tax	tax	NOUN
inlawrev-3379	1	41	trap	trap	NOUN
inlawrev-3379	1	42	has	have	AUX
inlawrev-3379	1	43	snared	snare	VERB
inlawrev-3379	1	44	politicians/	politicians/	NUM
inlawrev-3379	1	45	political	political	ADJ
inlawrev-3379	1	46	appointees,^	appointees,^	NOUN
inlawrev-3379	1	47	and	and	CCONJ
inlawrev-3379	1	48	candidates	candidate	NOUN
inlawrev-3379	1	49	for	for	ADP
inlawrev-3379	1	50	political	political	ADJ
inlawrev-3379	1	51	office.^	office.^	NOUN
inlawrev-3379	1	52	media	medium	NOUN
inlawrev-3379	1	53	attention	attention	NOUN
inlawrev-3379	1	54	given	give	VERB
inlawrev-3379	1	55	to	to	ADP
inlawrev-3379	1	56	the	the	DET
inlawrev-3379	1	57	nanny	nanny	NOUN
inlawrev-3379	1	58	tax	tax	NOUN
inlawrev-3379	1	59	scandals	scandal	NOUN
inlawrev-3379	1	60	raised	raise	VERB
inlawrev-3379	1	61	public	public	ADJ
inlawrev-3379	1	62	awareness	awareness	NOUN
inlawrev-3379	1	63	and	and	CCONJ
inlawrev-3379	1	64	stimulated	stimulate	VERB
inlawrev-3379	1	65	debate	debate	NOUN
inlawrev-3379	1	66	on	on	ADP
inlawrev-3379	1	67	issues	issue	NOUN
inlawrev-3379	1	68	ranging	range	VERB
inlawrev-3379	1	69	from	from	ADP
inlawrev-3379	1	70	finding	find	VERB
inlawrev-3379	1	71	qualified	qualified	ADJ
inlawrev-3379	1	72	in	in	ADP
inlawrev-3379	1	73	-	-	PUNCT
inlawrev-3379	1	74	home	home	NOUN
inlawrev-3379	1	75	child	child	NOUN
inlawrev-3379	1	76	care	care	NOUN
inlawrev-3379	1	77	providers	provider	NOUN
inlawrev-3379	1	78	and	and	CCONJ
inlawrev-3379	1	79	*	*	PUNCT
inlawrev-3379	1	80	associate	associate	NOUN
inlawrev-3379	1	81	professor	professor	NOUN
inlawrev-3379	1	82	of	of	ADP
inlawrev-3379	1	83	law	law	NOUN
inlawrev-3379	1	84	,	,	PUNCT
inlawrev-3379	1	85	whittier	whittier	NOUN
inlawrev-3379	1	86	law	law	NOUN
inlawrev-3379	1	87	school	school	NOUN
inlawrev-3379	1	88	.	.	PUNCT
inlawrev-3379	2	1	b.a	b.a	PROPN
inlawrev-3379	2	2	.	.	PROPN
inlawrev-3379	2	3	,	,	PUNCT
inlawrev-3379	2	4	1987	1987	NUM
inlawrev-3379	2	5	,	,	PUNCT
inlawrev-3379	2	6	howard	howard	PROPN
inlawrev-3379	2	7	university	university	PROPN
inlawrev-3379	2	8	;	;	PUNCT
inlawrev-3379	2	9	j.d	j.d	PROPN
inlawrev-3379	2	10	.	.	PROPN
inlawrev-3379	2	11	,	,	PUNCT
inlawrev-3379	2	12	1990	1990	NUM
inlawrev-3379	2	13	,	,	PUNCT
inlawrev-3379	2	14	university	university	PROPN
inlawrev-3379	2	15	of	of	ADP
inlawrev-3379	2	16	virginia	virginia	PROPN
inlawrev-3379	2	17	school	school	PROPN
inlawrev-3379	2	18	of	of	ADP
inlawrev-3379	2	19	law	law	NOUN
inlawrev-3379	2	20	.	.	PUNCT
inlawrev-3379	3	1	1	1	NUM
inlawrev-3379	3	2	.	.	PUNCT
inlawrev-3379	3	3	white	white	PROPN
inlawrev-3379	3	4	house	house	PROPN
inlawrev-3379	3	5	lawyer	lawyer	PROPN
inlawrev-3379	3	6	william	william	PROPN
inlawrev-3379	3	7	kennedy	kennedy	PROPN
inlawrev-3379	3	8	was	be	AUX
inlawrev-3379	3	9	stripped	strip	VERB
inlawrev-3379	3	10	of	of	ADP
inlawrev-3379	3	11	his	his	PRON
inlawrev-3379	3	12	duties	duty	NOUN
inlawrev-3379	3	13	overseeing	oversee	VERB
inlawrev-3379	3	14	background	background	NOUN
inlawrev-3379	3	15	checks	check	NOUN
inlawrev-3379	3	16	of	of	ADP
inlawrev-3379	3	17	administrative	administrative	ADJ
inlawrev-3379	3	18	employees	employee	NOUN
inlawrev-3379	3	19	after	after	SCONJ
inlawrev-3379	3	20	it	it	PRON
inlawrev-3379	3	21	was	be	AUX
inlawrev-3379	3	22	discovered	discover	VERB
inlawrev-3379	3	23	that	that	SCONJ
inlawrev-3379	3	24	he	he	PRON
inlawrev-3379	3	25	attempted	attempt	VERB
inlawrev-3379	3	26	to	to	PART
inlawrev-3379	3	27	conceal	conceal	VERB
inlawrev-3379	3	28	the	the	DET
inlawrev-3379	3	29	fact	fact	NOUN
inlawrev-3379	3	30	that	that	SCONJ
inlawrev-3379	3	31	he	he	PRON
inlawrev-3379	3	32	had	have	AUX
inlawrev-3379	3	33	not	not	PART
inlawrev-3379	3	34	paid	pay	VERB
inlawrev-3379	3	35	taxes	taxis	NOUN
inlawrev-3379	3	36	for	for	ADP
inlawrev-3379	3	37	a	a	DET
inlawrev-3379	3	38	nanny	nanny	NOUN
inlawrev-3379	3	39	employed	employ	VERB
inlawrev-3379	3	40	by	by	ADP
inlawrev-3379	3	41	his	his	PRON
inlawrev-3379	3	42	family	family	NOUN
inlawrev-3379	3	43	.	.	PUNCT
inlawrev-3379	4	1	see	see	VERB
inlawrev-3379	4	2	douglas	douglas	PROPN
inlawrev-3379	4	3	jehl	jehl	PROPN
inlawrev-3379	4	4	,	,	PUNCT
inlawrev-3379	4	5	white	white	PROPN
inlawrev-3379	4	6	house	house	PROPN
inlawrev-3379	4	7	aid	aid	NOUN
inlawrev-3379	4	8	who	who	PRON
inlawrev-3379	4	9	failed	fail	VERB
inlawrev-3379	4	10	to	to	PART
inlawrev-3379	4	11	pay	pay	VERB
inlawrev-3379	4	12	a	a	DET
inlawrev-3379	4	13	tax	tax	NOUN
inlawrev-3379	4	14	is	be	AUX
inlawrev-3379	4	15	punished	punish	VERB
inlawrev-3379	4	16	,	,	PUNCT
inlawrev-3379	4	17	n.y	n.y	PROPN
inlawrev-3379	4	18	.	.	PROPN
inlawrev-3379	4	19	times	times	PROPN
inlawrev-3379	4	20	,	,	PUNCT
inlawrev-3379	4	21	mar	mar	PROPN
inlawrev-3379	4	22	.	.	PUNCT
inlawrev-3379	5	1	21,1	21,1	NUM
inlawrev-3379	5	2	998	998	NUM
inlawrev-3379	5	3	,	,	PUNCT
inlawrev-3379	5	4	at	at	ADP
inlawrev-3379	5	5	1	1	NUM
inlawrev-3379	5	6	.	.	PUNCT
inlawrev-3379	6	1	2	2	X
inlawrev-3379	6	2	.	.	X
inlawrev-3379	6	3	zoe	zoe	PROPN
inlawrev-3379	6	4	baird	baird	PROPN
inlawrev-3379	6	5	and	and	CCONJ
inlawrev-3379	6	6	kimba	kimba	PROPN
inlawrev-3379	6	7	woods	wood	NOUN
inlawrev-3379	6	8	both	both	CCONJ
inlawrev-3379	6	9	withdrew	withdraw	VERB
inlawrev-3379	6	10	their	their	PRON
inlawrev-3379	6	11	nominations	nomination	NOUN
inlawrev-3379	6	12	for	for	ADP
inlawrev-3379	6	13	attorney	attorney	NOUN
inlawrev-3379	6	14	general	general	NOUN
inlawrev-3379	6	15	after	after	SCONJ
inlawrev-3379	6	16	allegations	allegation	NOUN
inlawrev-3379	6	17	surfaced	surface	VERB
inlawrev-3379	6	18	that	that	SCONJ
inlawrev-3379	6	19	they	they	PRON
inlawrev-3379	6	20	had	have	AUX
inlawrev-3379	6	21	hired	hire	VERB
inlawrev-3379	6	22	illegal	illegal	ADJ
inlawrev-3379	6	23	domestic	domestic	ADJ
inlawrev-3379	6	24	workers	worker	NOUN
inlawrev-3379	6	25	.	.	PUNCT
inlawrev-3379	7	1	the	the	DET
inlawrev-3379	7	2	focus	focus	NOUN
inlawrev-3379	7	3	on	on	ADP
inlawrev-3379	7	4	non	non	ADJ
inlawrev-3379	7	5	-	-	ADJ
inlawrev-3379	7	6	critical	critical	ADJ
inlawrev-3379	7	7	issues	issue	NOUN
inlawrev-3379	7	8	such	such	ADJ
inlawrev-3379	7	9	as	as	ADP
inlawrev-3379	7	10	nannygate	nannygate	PROPN
inlawrev-3379	7	11	has	have	AUX
inlawrev-3379	7	12	disqualified	disqualify	VERB
inlawrev-3379	7	13	excellent	excellent	ADJ
inlawrev-3379	7	14	candidates	candidate	NOUN
inlawrev-3379	7	15	such	such	ADJ
inlawrev-3379	7	16	as	as	ADP
inlawrev-3379	7	17	baird	baird	PROPN
inlawrev-3379	7	18	and	and	CCONJ
inlawrev-3379	7	19	woods	wood	NOUN
inlawrev-3379	7	20	,	,	PUNCT
inlawrev-3379	7	21	depriving	deprive	VERB
inlawrev-3379	7	22	the	the	DET
inlawrev-3379	7	23	nation	nation	NOUN
inlawrev-3379	7	24	of	of	ADP
inlawrev-3379	7	25	their	their	PRON
inlawrev-3379	7	26	service	service	NOUN
inlawrev-3379	7	27	.	.	PUNCT
inlawrev-3379	8	1	see	see	VERB
inlawrev-3379	8	2	stephen	stephen	PROPN
inlawrev-3379	8	3	carter	carter	PROPN
inlawrev-3379	8	4	,	,	PUNCT
inlawrev-3379	8	5	the	the	DET
inlawrev-3379	8	6	confirmation	confirmation	NOUN
inlawrev-3379	8	7	mess	mess	NOUN
inlawrev-3379	8	8	:	:	PUNCT
inlawrev-3379	8	9	cleaning	clean	VERB
inlawrev-3379	8	10	up	up	ADP
inlawrev-3379	8	11	the	the	DET
inlawrev-3379	8	12	federal	federal	ADJ
inlawrev-3379	8	13	appointments	appointment	NOUN
inlawrev-3379	8	14	process	process	NOUN
inlawrev-3379	8	15	(	(	PUNCT
inlawrev-3379	8	16	1994	1994	NUM
inlawrev-3379	8	17	)	)	PUNCT
inlawrev-3379	8	18	.	.	PUNCT
inlawrev-3379	9	1	janet	janet	PROPN
inlawrev-3379	9	2	reno	reno	PROPN
inlawrev-3379	9	3	,	,	PUNCT
inlawrev-3379	9	4	a	a	DET
inlawrev-3379	9	5	single	single	ADJ
inlawrev-3379	9	6	woman	woman	NOUN
inlawrev-3379	9	7	with	with	ADP
inlawrev-3379	9	8	no	no	DET
inlawrev-3379	9	9	children	child	NOUN
inlawrev-3379	9	10	,	,	PUNCT
inlawrev-3379	9	11	was	be	AUX
inlawrev-3379	9	12	later	later	ADV
inlawrev-3379	9	13	confirmed	confirm	VERB
inlawrev-3379	9	14	as	as	ADP
inlawrev-3379	9	15	the	the	DET
inlawrev-3379	9	16	nation	nation	NOUN
inlawrev-3379	9	17	's	's	PART
inlawrev-3379	9	18	first	first	ADJ
inlawrev-3379	9	19	woman	woman	NOUN
inlawrev-3379	9	20	attorney	attorney	NOUN
inlawrev-3379	9	21	general	general	NOUN
inlawrev-3379	9	22	.	.	PUNCT
inlawrev-3379	10	1	3	3	X
inlawrev-3379	10	2	.	.	X
inlawrev-3379	10	3	in	in	ADP
inlawrev-3379	10	4	california	california	PROPN
inlawrev-3379	10	5	,	,	PUNCT
inlawrev-3379	10	6	the	the	DET
inlawrev-3379	10	7	1994	1994	NUM
inlawrev-3379	10	8	michael	michael	PROPN
inlawrev-3379	10	9	huffington	huffington	PROPN
inlawrev-3379	10	10	-	-	PUNCT
inlawrev-3379	10	11	diane	diane	PROPN
inlawrev-3379	10	12	feinstein	feinstein	PROPN
inlawrev-3379	10	13	senatorial	senatorial	ADJ
inlawrev-3379	10	14	race	race	NOUN
inlawrev-3379	10	15	was	be	AUX
inlawrev-3379	10	16	plagued	plague	VERB
inlawrev-3379	10	17	with	with	ADP
inlawrev-3379	10	18	nanny	nanny	NOUN
inlawrev-3379	10	19	tax	tax	NOUN
inlawrev-3379	10	20	allegations	allegation	NOUN
inlawrev-3379	10	21	.	.	PUNCT
inlawrev-3379	11	1	first	first	ADV
inlawrev-3379	11	2	,	,	PUNCT
inlawrev-3379	11	3	it	it	PRON
inlawrev-3379	11	4	was	be	AUX
inlawrev-3379	11	5	discovered	discover	VERB
inlawrev-3379	11	6	that	that	SCONJ
inlawrev-3379	11	7	huffmgton	huffmgton	PROPN
inlawrev-3379	11	8	had	have	AUX
inlawrev-3379	11	9	employed	employ	VERB
inlawrev-3379	11	10	an	an	DET
inlawrev-3379	11	11	illegal	illegal	ADJ
inlawrev-3379	11	12	inmiigrant	inmiigrant	NOUN
inlawrev-3379	11	13	to	to	PART
inlawrev-3379	11	14	work	work	VERB
inlawrev-3379	11	15	in	in	ADP
inlawrev-3379	11	16	his	his	PRON
inlawrev-3379	11	17	home	home	NOUN
inlawrev-3379	11	18	as	as	ADP
inlawrev-3379	11	19	a	a	DET
inlawrev-3379	11	20	housekeeper	housekeeper	NOUN
inlawrev-3379	11	21	/	/	SYM
inlawrev-3379	11	22	nanny	nanny	NOUN
inlawrev-3379	11	23	for	for	ADP
inlawrev-3379	11	24	more	more	ADJ
inlawrev-3379	11	25	than	than	ADP
inlawrev-3379	11	26	four	four	NUM
inlawrev-3379	11	27	years	year	NOUN
inlawrev-3379	11	28	.	.	PUNCT
inlawrev-3379	12	1	in	in	ADP
inlawrev-3379	12	2	an	an	DET
inlawrev-3379	12	3	advertising	advertising	NOUN
inlawrev-3379	12	4	campaign	campaign	NOUN
inlawrev-3379	12	5	,	,	PUNCT
inlawrev-3379	12	6	huffmgton	huffmgton	PROPN
inlawrev-3379	12	7	accused	accuse	VERB
inlawrev-3379	12	8	feinstein	feinstein	PROPN
inlawrev-3379	12	9	of	of	ADP
inlawrev-3379	12	10	also	also	ADV
inlawrev-3379	12	11	employing	employ	VERB
inlawrev-3379	12	12	an	an	DET
inlawrev-3379	12	13	illegal	illegal	ADJ
inlawrev-3379	12	14	housekeeper	housekeeper	NOUN
inlawrev-3379	12	15	.	.	PUNCT
inlawrev-3379	13	1	feinstein	feinstein	PROPN
inlawrev-3379	13	2	countered	counter	VERB
inlawrev-3379	13	3	that	that	SCONJ
inlawrev-3379	13	4	she	she	PRON
inlawrev-3379	13	5	had	have	AUX
inlawrev-3379	13	6	hired	hire	VERB
inlawrev-3379	13	7	the	the	DET
inlawrev-3379	13	8	woman	woman	NOUN
inlawrev-3379	13	9	long	long	ADV
inlawrev-3379	13	10	before	before	ADP
inlawrev-3379	13	11	enactment	enactment	NOUN
inlawrev-3379	13	12	of	of	ADP
inlawrev-3379	13	13	the	the	DET
inlawrev-3379	13	14	1986	1986	NUM
inlawrev-3379	13	15	federal	federal	ADJ
inlawrev-3379	13	16	law	law	NOUN
inlawrev-3379	13	17	that	that	PRON
inlawrev-3379	13	18	made	make	VERB
inlawrev-3379	13	19	it	it	PRON
inlawrev-3379	13	20	a	a	DET
inlawrev-3379	13	21	crime	crime	NOUN
inlawrev-3379	13	22	to	to	PART
inlawrev-3379	13	23	hire	hire	VERB
inlawrev-3379	13	24	illegal	illegal	ADJ
inlawrev-3379	13	25	workers	worker	NOUN
inlawrev-3379	13	26	,	,	PUNCT
inlawrev-3379	13	27	had	have	AUX
inlawrev-3379	13	28	checked	check	VERB
inlawrev-3379	13	29	the	the	DET
inlawrev-3379	13	30	women	woman	NOUN
inlawrev-3379	13	31	's	's	PART
inlawrev-3379	13	32	visa	visa	NOUN
inlawrev-3379	13	33	to	to	PART
inlawrev-3379	13	34	verify	verify	VERB
inlawrev-3379	13	35	her	her	PRON
inlawrev-3379	13	36	employment	employment	NOUN
inlawrev-3379	13	37	status	status	NOUN
inlawrev-3379	13	38	,	,	PUNCT
inlawrev-3379	13	39	and	and	CCONJ
inlawrev-3379	13	40	had	have	AUX
inlawrev-3379	13	41	paid	pay	VERB
inlawrev-3379	13	42	all	all	DET
inlawrev-3379	13	43	ofthe	ofthe	NOUN
inlawrev-3379	13	44	required	require	VERB
inlawrev-3379	13	45	employment	employment	NOUN
inlawrev-3379	13	46	taxes	taxis	NOUN
inlawrev-3379	13	47	.	.	PUNCT
inlawrev-3379	14	1	feinstein	feinstein	PROPN
inlawrev-3379	14	2	claimed	claim	VERB
inlawrev-3379	14	3	that	that	SCONJ
inlawrev-3379	14	4	she	she	PRON
inlawrev-3379	14	5	was	be	AUX
inlawrev-3379	14	6	unaware	unaware	ADJ
inlawrev-3379	14	7	that	that	SCONJ
inlawrev-3379	14	8	the	the	DET
inlawrev-3379	14	9	woman	woman	NOUN
inlawrev-3379	14	10	's	's	PART
inlawrev-3379	14	11	visa	visa	NOUN
inlawrev-3379	14	12	was	be	AUX
inlawrev-3379	14	13	valid	valid	ADJ
inlawrev-3379	14	14	for	for	ADP
inlawrev-3379	14	15	only	only	ADV
inlawrev-3379	14	16	one	one	NUM
inlawrev-3379	14	17	year	year	NOUN
inlawrev-3379	14	18	and	and	CCONJ
inlawrev-3379	14	19	was	be	AUX
inlawrev-3379	14	20	conditional	conditional	ADJ
inlawrev-3379	14	21	on	on	ADP
inlawrev-3379	14	22	her	her	PRON
inlawrev-3379	14	23	employment	employment	NOUN
inlawrev-3379	14	24	at	at	ADP
inlawrev-3379	14	25	the	the	DET
inlawrev-3379	14	26	guatemalan	guatemalan	PROPN
inlawrev-3379	14	27	consulate	consulate	NOUN
inlawrev-3379	14	28	in	in	ADP
inlawrev-3379	14	29	san	san	PROPN
inlawrev-3379	14	30	francisco	francisco	PROPN
inlawrev-3379	14	31	.	.	PUNCT
inlawrev-3379	15	1	the	the	DET
inlawrev-3379	15	2	ins	in	NOUN
inlawrev-3379	15	3	later	later	ADV
inlawrev-3379	15	4	verified	verify	VERB
inlawrev-3379	15	5	feinstein	feinstein	PROPN
inlawrev-3379	15	6	's	's	PART
inlawrev-3379	15	7	story	story	NOUN
inlawrev-3379	15	8	,	,	PUNCT
inlawrev-3379	15	9	stating	state	VERB
inlawrev-3379	15	10	that	that	SCONJ
inlawrev-3379	15	11	the	the	DET
inlawrev-3379	15	12	employee	employee	NOUN
inlawrev-3379	15	13	did	do	AUX
inlawrev-3379	15	14	have	have	VERB
inlawrev-3379	15	15	a	a	DET
inlawrev-3379	15	16	valid	valid	ADJ
inlawrev-3379	15	17	visa	visa	NOUN
inlawrev-3379	15	18	and	and	CCONJ
inlawrev-3379	15	19	that	that	SCONJ
inlawrev-3379	15	20	only	only	ADV
inlawrev-3379	15	21	an	an	DET
inlawrev-3379	15	22	expert	expert	NOUN
inlawrev-3379	15	23	would	would	AUX
inlawrev-3379	15	24	be	be	AUX
inlawrev-3379	15	25	able	able	ADJ
inlawrev-3379	15	26	to	to	PART
inlawrev-3379	15	27	detect	detect	VERB
inlawrev-3379	15	28	the	the	DET
inlawrev-3379	15	29	employment	employment	NOUN
inlawrev-3379	15	30	limitations	limitation	NOUN
inlawrev-3379	15	31	.	.	PUNCT
inlawrev-3379	16	1	while	while	SCONJ
inlawrev-3379	16	2	feinstein	feinstein	PROPN
inlawrev-3379	16	3	's	's	PART
inlawrev-3379	16	4	defense	defense	NOUN
inlawrev-3379	16	5	upheld	uphold	VERB
inlawrev-3379	16	6	public	public	ADJ
inlawrev-3379	16	7	scrutiny	scrutiny	NOUN
inlawrev-3379	16	8	huffmgton	huffmgton	NOUN
inlawrev-3379	16	9	did	do	AUX
inlawrev-3379	16	10	not	not	PART
inlawrev-3379	16	11	fare	fare	VERB
inlawrev-3379	16	12	as	as	ADV
inlawrev-3379	16	13	well	well	ADV
inlawrev-3379	16	14	.	.	PUNCT
inlawrev-3379	17	1	days	day	NOUN
inlawrev-3379	17	2	after	after	SCONJ
inlawrev-3379	17	3	a	a	DET
inlawrev-3379	17	4	local	local	ADJ
inlawrev-3379	17	5	television	television	NOUN
inlawrev-3379	17	6	station	station	NOUN
inlawrev-3379	17	7	poll	poll	NOUN
inlawrev-3379	17	8	showed	show	VERB
inlawrev-3379	17	9	huffmgton	huffmgton	NOUN
inlawrev-3379	17	10	with	with	ADP
inlawrev-3379	17	11	a	a	DET
inlawrev-3379	17	12	two	two	NUM
inlawrev-3379	17	13	-	-	PUNCT
inlawrev-3379	17	14	point	point	NOUN
inlawrev-3379	17	15	lead	lead	NOUN
inlawrev-3379	17	16	,	,	PUNCT
inlawrev-3379	17	17	another	another	DET
inlawrev-3379	17	18	station	station	NOUN
inlawrev-3379	17	19	released	release	VERB
inlawrev-3379	17	20	a	a	DET
inlawrev-3379	17	21	poll	poll	NOUN
inlawrev-3379	17	22	showing	show	VERB
inlawrev-3379	17	23	feinstein	feinstein	NOUN
inlawrev-3379	17	24	with	with	ADP
inlawrev-3379	17	25	a	a	DET
inlawrev-3379	17	26	16	16	NUM
inlawrev-3379	17	27	-	-	PUNCT
inlawrev-3379	17	28	point	point	NOUN
inlawrev-3379	17	29	lead	lead	NOUN
inlawrev-3379	17	30	over	over	ADP
inlawrev-3379	17	31	huffmgton	huffmgton	PROPN
inlawrev-3379	17	32	,	,	PUNCT
inlawrev-3379	17	33	up	up	ADV
inlawrev-3379	17	34	10	10	NUM
inlawrev-3379	17	35	points	point	NOUN
inlawrev-3379	17	36	from	from	ADP
inlawrev-3379	17	37	a	a	DET
inlawrev-3379	17	38	poll	poll	NOUN
inlawrev-3379	17	39	taken	take	VERB
inlawrev-3379	17	40	two	two	NUM
inlawrev-3379	17	41	weeks	week	NOUN
inlawrev-3379	17	42	earlier	early	ADV
inlawrev-3379	17	43	.	.	PUNCT
inlawrev-3379	18	1	the	the	DET
inlawrev-3379	18	2	station	station	NOUN
inlawrev-3379	18	3	attributed	attribute	VERB
inlawrev-3379	18	4	huffington	huffington	PROPN
inlawrev-3379	18	5	's	's	PART
inlawrev-3379	18	6	drop	drop	NOUN
inlawrev-3379	18	7	in	in	ADP
inlawrev-3379	18	8	the	the	DET
inlawrev-3379	18	9	polls	poll	NOUN
inlawrev-3379	18	10	to	to	ADP
inlawrev-3379	18	11	his	his	PRON
inlawrev-3379	18	12	disclosure	disclosure	NOUN
inlawrev-3379	18	13	about	about	ADP
inlawrev-3379	18	14	employing	employ	VERB
inlawrev-3379	18	15	the	the	DET
inlawrev-3379	18	16	illegal	illegal	ADJ
inlawrev-3379	18	17	worker	worker	NOUN
inlawrev-3379	18	18	.	.	PUNCT
inlawrev-3379	19	1	see	see	VERB
inlawrev-3379	19	2	patrick	patrick	PROPN
inlawrev-3379	19	3	j.	j.	PROPN
inlawrev-3379	19	4	mcdonnell	mcdonnell	PROPN
inlawrev-3379	19	5	et	et	PROPN
inlawrev-3379	19	6	al	al	PROPN
inlawrev-3379	19	7	.	.	PROPN
inlawrev-3379	19	8	,	,	PUNCT
inlawrev-3379	19	9	feinstein	feinstein	PROPN
inlawrev-3379	19	10	worker	worker	NOUN
inlawrev-3379	19	11	entered	enter	VERB
inlawrev-3379	19	12	u.s	u.s	PROPN
inlawrev-3379	19	13	.	.	PROPN
inlawrev-3379	19	14	legally	legally	ADV
inlawrev-3379	19	15	,	,	PUNCT
inlawrev-3379	19	16	hut	hut	NOUN
inlawrev-3379	19	17	visa	visa	NOUN
inlawrev-3379	19	18	lapsed	lapse	VERB
inlawrev-3379	19	19	politics	politic	NOUN
inlawrev-3379	19	20	:	:	PUNCT
inlawrev-3379	19	21	ins	in	NOUN
inlawrev-3379	19	22	records	record	NOUN
inlawrev-3379	19	23	indicate	indicate	VERB
inlawrev-3379	19	24	no	no	DET
inlawrev-3379	19	25	violation	violation	NOUN
inlawrev-3379	19	26	offederal	offederal	ADJ
inlawrev-3379	19	27	law	law	NOUN
inlawrev-3379	19	28	,	,	PUNCT
inlawrev-3379	19	29	l.a	l.a	PROPN
inlawrev-3379	19	30	.	.	PROPN
inlawrev-3379	19	31	times	times	PROPN
inlawrev-3379	19	32	,	,	PUNCT
inlawrev-3379	19	33	nov	nov	PROPN
inlawrev-3379	19	34	.	.	PROPN
inlawrev-3379	19	35	5	5	NUM
inlawrev-3379	19	36	,	,	PUNCT
inlawrev-3379	19	37	1994	1994	NUM
inlawrev-3379	19	38	,	,	PUNCT
inlawrev-3379	19	39	at	at	ADP
inlawrev-3379	19	40	al	al	PROPN
inlawrev-3379	19	41	.	.	PROPN
inlawrev-3379	20	1	during	during	ADP
inlawrev-3379	20	2	the	the	DET
inlawrev-3379	20	3	1998	1998	NUM
inlawrev-3379	20	4	california	california	PROPN
inlawrev-3379	20	5	gubernatorial	gubernatorial	ADJ
inlawrev-3379	20	6	primary	primary	ADJ
inlawrev-3379	20	7	race	race	NOUN
inlawrev-3379	20	8	,	,	PUNCT
inlawrev-3379	20	9	allegations	allegation	NOUN
inlawrev-3379	20	10	resurfaced	resurface	VERB
inlawrev-3379	20	11	that	that	SCONJ
inlawrev-3379	20	12	representative	representative	ADJ
inlawrev-3379	20	13	jane	jane	NOUN
inlawrev-3379	20	14	harman	harman	PROPN
inlawrev-3379	20	15	broke	break	VERB
inlawrev-3379	20	16	the	the	DET
inlawrev-3379	20	17	law	law	NOUN
inlawrev-3379	20	18	by	by	ADP
inlawrev-3379	20	19	hiring	hire	VERB
inlawrev-3379	20	20	an	an	DET
inlawrev-3379	20	21	illegal	illegal	ADJ
inlawrev-3379	20	22	nanny	nanny	NOUN
inlawrev-3379	20	23	.	.	PUNCT
inlawrev-3379	21	1	the	the	DET
inlawrev-3379	21	2	allegations	allegation	NOUN
inlawrev-3379	21	3	first	first	ADV
inlawrev-3379	21	4	became	become	VERB
inlawrev-3379	21	5	public	public	ADJ
inlawrev-3379	21	6	when	when	SCONJ
inlawrev-3379	21	7	harman	harman	PROPN
inlawrev-3379	21	8	voluntarily	voluntarily	ADV
inlawrev-3379	21	9	disclosed	disclose	VERB
inlawrev-3379	21	10	the	the	DET
inlawrev-3379	21	11	information	information	NOUN
inlawrev-3379	21	12	in	in	ADP
inlawrev-3379	21	13	defense	defense	NOUN
inlawrev-3379	21	14	of	of	ADP
inlawrev-3379	21	15	zoe	zoe	PROPN
inlawrev-3379	21	16	baird	baird	PROPN
inlawrev-3379	21	17	and	and	CCONJ
inlawrev-3379	21	18	kimba	kimba	PROPN
inlawrev-3379	21	19	woods	wood	NOUN
inlawrev-3379	21	20	.	.	PUNCT
inlawrev-3379	22	1	harman	harman	PROPN
inlawrev-3379	22	2	lost	lose	VERB
inlawrev-3379	22	3	the	the	DET
inlawrev-3379	22	4	primary	primary	NOUN
inlawrev-3379	22	5	to	to	PART
inlawrev-3379	22	6	challenger	challenger	VERB
inlawrev-3379	22	7	grey	grey	PROPN
inlawrev-3379	22	8	davis	davis	PROPN
inlawrev-3379	22	9	,	,	PUNCT
inlawrev-3379	22	10	who	who	PRON
inlawrev-3379	22	11	was	be	AUX
inlawrev-3379	22	12	later	later	ADV
inlawrev-3379	22	13	elected	elect	VERB
inlawrev-3379	22	14	governor	governor	NOUN
inlawrev-3379	22	15	of	of	ADP
inlawrev-3379	22	16	california	california	PROPN
inlawrev-3379	22	17	.	.	PUNCT
inlawrev-3379	23	1	nanny	nanny	NOUN
inlawrev-3379	23	2	allegations	allegation	NOUN
inlawrev-3379	23	3	resurface	resurface	PROPN
inlawrev-3379	23	4	,	,	PUNCT
inlawrev-3379	23	5	congress	congress	PROPN
inlawrev-3379	23	6	daily	daily	PROPN
inlawrev-3379	23	7	,	,	PUNCT
inlawrev-3379	23	8	apr	apr	PROPN
inlawrev-3379	23	9	.	.	PROPN
inlawrev-3379	23	10	27	27	NUM
inlawrev-3379	23	11	,	,	PUNCT
inlawrev-3379	23	12	1998	1998	NUM
inlawrev-3379	23	13	.	.	PUNCT
inlawrev-3379	24	1	1	1	NUM
inlawrev-3379	24	2	1	1	NUM
inlawrev-3379	24	3	88	88	NUM
inlawrev-3379	24	4	indiana	indiana	NOUN
inlawrev-3379	24	5	law	law	NOUN
inlawrev-3379	24	6	review	review	NOUN
inlawrev-3379	24	7	[	[	X
inlawrev-3379	24	8	vol	vol	NOUN
inlawrev-3379	24	9	.	.	PUNCT
inlawrev-3379	25	1	32	32	NUM
inlawrev-3379	25	2	:	:	SYM
inlawrev-3379	25	3	1	1	NUM
inlawrev-3379	25	4	1	1	NUM
inlawrev-3379	25	5	87	87	NUM
inlawrev-3379	25	6	the	the	DET
inlawrev-3379	25	7	child	child	NOUN
inlawrev-3379	25	8	care	care	NOUN
inlawrev-3379	25	9	demands	demand	VERB
inlawrev-3379	25	10	ofwomen	ofwoman	NOUN
inlawrev-3379	25	11	in	in	ADP
inlawrev-3379	25	12	the	the	DET
inlawrev-3379	25	13	work	work	NOUN
inlawrev-3379	25	14	force	force	NOUN
inlawrev-3379	25	15	,	,	PUNCT
inlawrev-3379	25	16	to	to	ADP
inlawrev-3379	25	17	the	the	DET
inlawrev-3379	25	18	archaic	archaic	ADJ
inlawrev-3379	25	19	and	and	CCONJ
inlawrev-3379	25	20	confusing	confusing	ADJ
inlawrev-3379	25	21	legal	legal	ADJ
inlawrev-3379	25	22	requirements	requirement	NOUN
inlawrev-3379	25	23	associated	associate	VERB
inlawrev-3379	25	24	with	with	ADP
inlawrev-3379	25	25	the	the	DET
inlawrev-3379	25	26	payment	payment	NOUN
inlawrev-3379	25	27	of	of	ADP
inlawrev-3379	25	28	employment	employment	NOUN
inlawrev-3379	25	29	taxes	taxis	NOUN
inlawrev-3379	25	30	for	for	ADP
inlawrev-3379	25	31	household	household	NOUN
inlawrev-3379	25	32	employees	employee	NOUN
inlawrev-3379	25	33	.	.	PUNCT
inlawrev-3379	25	34	'	'	PUNCT
inlawrev-3379	26	1	*	*	PUNCT
inlawrev-3379	26	2	child	child	NOUN
inlawrev-3379	26	3	care	care	NOUN
inlawrev-3379	26	4	issues	issue	NOUN
inlawrev-3379	26	5	also	also	ADV
inlawrev-3379	26	6	received	receive	VERB
inlawrev-3379	26	7	unprecedented	unprecedented	ADJ
inlawrev-3379	26	8	attention	attention	NOUN
inlawrev-3379	26	9	in	in	ADP
inlawrev-3379	26	10	the	the	DET
inlawrev-3379	26	11	political	political	ADJ
inlawrev-3379	26	12	dialogue.^	dialogue.^	NOUN
inlawrev-3379	26	13	congressional	congressional	ADJ
inlawrev-3379	26	14	consideration	consideration	NOUN
inlawrev-3379	26	15	of	of	ADP
inlawrev-3379	26	16	the	the	DET
inlawrev-3379	26	17	nanny	nanny	NOUN
inlawrev-3379	26	18	tax	tax	NOUN
inlawrev-3379	26	19	compliance	compliance	NOUN
inlawrev-3379	26	20	problem	problem	NOUN
inlawrev-3379	26	21	prompted	prompt	VERB
inlawrev-3379	26	22	legislative	legislative	ADJ
inlawrev-3379	26	23	simplification	simplification	NOUN
inlawrev-3379	26	24	of	of	ADP
inlawrev-3379	26	25	the	the	DET
inlawrev-3379	26	26	employment	employment	NOUN
inlawrev-3379	26	27	tax	tax	NOUN
inlawrev-3379	26	28	reporting	reporting	NOUN
inlawrev-3379	26	29	requirements	requirement	NOUN
inlawrev-3379	26	30	for	for	ADP
inlawrev-3379	26	31	household	household	NOUN
inlawrev-3379	26	32	employees.^	employees.^	NOUN
inlawrev-3379	26	33	the	the	DET
inlawrev-3379	26	34	payment	payment	NOUN
inlawrev-3379	26	35	of	of	ADP
inlawrev-3379	26	36	employment	employment	NOUN
inlawrev-3379	26	37	taxes	taxis	NOUN
inlawrev-3379	26	38	by	by	ADP
inlawrev-3379	26	39	household	household	NOUN
inlawrev-3379	26	40	employers	employer	NOUN
inlawrev-3379	26	41	is	be	AUX
inlawrev-3379	26	42	only	only	ADV
inlawrev-3379	26	43	half	half	NOUN
inlawrev-3379	26	44	of	of	ADP
inlawrev-3379	26	45	the	the	DET
inlawrev-3379	26	46	issue	issue	NOUN
inlawrev-3379	26	47	.	.	PUNCT
inlawrev-3379	27	1	the	the	DET
inlawrev-3379	27	2	political	political	ADJ
inlawrev-3379	27	3	rhetoric	rhetoric	NOUN
inlawrev-3379	27	4	has	have	AUX
inlawrev-3379	27	5	ignored	ignore	VERB
inlawrev-3379	27	6	the	the	DET
inlawrev-3379	27	7	effects	effect	NOUN
inlawrev-3379	27	8	of	of	ADP
inlawrev-3379	27	9	noncompliance	noncompliance	NOUN
inlawrev-3379	27	10	on	on	ADP
inlawrev-3379	27	11	household	household	NOUN
inlawrev-3379	27	12	employees	employee	NOUN
inlawrev-3379	27	13	.	.	PUNCT
inlawrev-3379	28	1	some	some	DET
inlawrev-3379	28	2	laborers	laborer	NOUN
inlawrev-3379	28	3	have	have	VERB
inlawrev-3379	28	4	jobs	job	NOUN
inlawrev-3379	28	5	paying	pay	VERB
inlawrev-3379	28	6	less	less	ADJ
inlawrev-3379	28	7	than	than	ADP
inlawrev-3379	28	8	the	the	DET
inlawrev-3379	28	9	minimum	minimum	NOUN
inlawrev-3379	28	10	wage	wage	NOUN
inlawrev-3379	28	11	,	,	PUNCT
inlawrev-3379	28	12	and	and	CCONJ
inlawrev-3379	28	13	they	they	PRON
inlawrev-3379	28	14	receive	receive	VERB
inlawrev-3379	28	15	no	no	DET
inlawrev-3379	28	16	overtime	overtime	NOUN
inlawrev-3379	28	17	or	or	CCONJ
inlawrev-3379	28	18	health	health	NOUN
inlawrev-3379	28	19	care	care	NOUN
inlawrev-3379	28	20	benefits	benefit	NOUN
inlawrev-3379	28	21	.	.	PUNCT
inlawrev-3379	29	1	these	these	DET
inlawrev-3379	29	2	workers	worker	NOUN
inlawrev-3379	29	3	,	,	PUNCT
inlawrev-3379	29	4	who	who	PRON
inlawrev-3379	29	5	are	be	AUX
inlawrev-3379	29	6	predominantly	predominantly	ADV
inlawrev-3379	29	7	women	woman	NOUN
inlawrev-3379	29	8	,	,	PUNCT
inlawrev-3379	29	9	will	will	AUX
inlawrev-3379	29	10	be	be	AUX
inlawrev-3379	29	11	unable	unable	ADJ
inlawrev-3379	29	12	to	to	PART
inlawrev-3379	29	13	receive	receive	VERB
inlawrev-3379	29	14	social	social	ADJ
inlawrev-3379	29	15	security	security	NOUN
inlawrev-3379	29	16	benefits	benefit	NOUN
inlawrev-3379	29	17	upon	upon	SCONJ
inlawrev-3379	29	18	retirement	retirement	NOUN
inlawrev-3379	29	19	,	,	PUNCT
inlawrev-3379	29	20	unemployment	unemployment	NOUN
inlawrev-3379	29	21	benefits	benefit	NOUN
inlawrev-3379	29	22	if	if	SCONJ
inlawrev-3379	29	23	they	they	PRON
inlawrev-3379	29	24	are	be	AUX
inlawrev-3379	29	25	suddenly	suddenly	ADV
inlawrev-3379	29	26	discharged	discharge	VERB
inlawrev-3379	29	27	,	,	PUNCT
inlawrev-3379	29	28	or	or	CCONJ
inlawrev-3379	29	29	disability	disability	NOUN
inlawrev-3379	29	30	benefits	benefit	NOUN
inlawrev-3379	29	31	in	in	ADP
inlawrev-3379	29	32	case	case	NOUN
inlawrev-3379	29	33	of	of	ADP
inlawrev-3379	29	34	illness	illness	NOUN
inlawrev-3379	29	35	or	or	CCONJ
inlawrev-3379	29	36	accident	accident	NOUN
inlawrev-3379	29	37	.	.	PUNCT
inlawrev-3379	30	1	many	many	ADJ
inlawrev-3379	30	2	in	in	ADP
inlawrev-3379	30	3	-	-	PUNCT
inlawrev-3379	30	4	home	home	NOUN
inlawrev-3379	30	5	child	child	NOUN
inlawrev-3379	30	6	care	care	NOUN
inlawrev-3379	30	7	providers	provider	NOUN
inlawrev-3379	30	8	endure	endure	VERB
inlawrev-3379	30	9	third	third	ADJ
inlawrev-3379	30	10	-	-	PUNCT
inlawrev-3379	30	11	world	world	NOUN
inlawrev-3379	30	12	working	working	NOUN
inlawrev-3379	30	13	conditions	condition	NOUN
inlawrev-3379	30	14	.	.	PUNCT
inlawrev-3379	31	1	the	the	DET
inlawrev-3379	31	2	images	image	NOUN
inlawrev-3379	31	3	of	of	ADP
inlawrev-3379	31	4	illegal	illegal	ADJ
inlawrev-3379	31	5	immigrant	immigrant	ADJ
inlawrev-3379	31	6	workers	worker	NOUN
inlawrev-3379	31	7	,	,	PUNCT
inlawrev-3379	31	8	who	who	PRON
inlawrev-3379	31	9	toil	toil	VERB
inlawrev-3379	31	10	in	in	ADP
inlawrev-3379	31	11	the	the	DET
inlawrev-3379	31	12	soil	soil	NOUN
inlawrev-3379	31	13	,	,	PUNCT
inlawrev-3379	31	14	digging	dig	VERB
inlawrev-3379	31	15	and	and	CCONJ
inlawrev-3379	31	16	picking	pick	VERB
inlawrev-3379	31	17	the	the	DET
inlawrev-3379	31	18	fruits	fruit	NOUN
inlawrev-3379	31	19	of	of	ADP
inlawrev-3379	31	20	our	our	PRON
inlawrev-3379	31	21	agricultural	agricultural	ADJ
inlawrev-3379	31	22	labor	labor	NOUN
inlawrev-3379	31	23	,	,	PUNCT
inlawrev-3379	31	24	or	or	CCONJ
inlawrev-3379	31	25	work	work	VERB
inlawrev-3379	31	26	fourteen	fourteen	NUM
inlawrev-3379	31	27	-	-	PUNCT
inlawrev-3379	31	28	hour	hour	NOUN
inlawrev-3379	31	29	days	day	NOUN
inlawrev-3379	31	30	in	in	ADP
inlawrev-3379	31	31	sweatshops^	sweatshops^	NOUN
inlawrev-3379	31	32	for	for	ADP
inlawrev-3379	31	33	little	little	ADJ
inlawrev-3379	31	34	money	money	NOUN
inlawrev-3379	31	35	and	and	CCONJ
inlawrev-3379	31	36	no	no	DET
inlawrev-3379	31	37	benefits	benefit	NOUN
inlawrev-3379	31	38	,	,	PUNCT
inlawrev-3379	31	39	spawn	spawn	VERB
inlawrev-3379	31	40	protests	protest	NOUN
inlawrev-3379	31	41	and	and	CCONJ
inlawrev-3379	31	42	boycotts	boycott	NOUN
inlawrev-3379	31	43	.	.	PUNCT
inlawrev-3379	32	1	*	*	PUNCT
inlawrev-3379	32	2	however	however	ADV
inlawrev-3379	32	3	,	,	PUNCT
inlawrev-3379	32	4	little	little	ADJ
inlawrev-3379	32	5	consideration	consideration	NOUN
inlawrev-3379	32	6	is	be	AUX
inlawrev-3379	32	7	given	give	VERB
inlawrev-3379	32	8	to	to	ADP
inlawrev-3379	32	9	the	the	DET
inlawrev-3379	32	10	plight	plight	NOUN
inlawrev-3379	32	11	of	of	ADP
inlawrev-3379	32	12	workers	worker	NOUN
inlawrev-3379	32	13	,	,	PUNCT
inlawrev-3379	32	14	both	both	CCONJ
inlawrev-3379	32	15	legal	legal	ADJ
inlawrev-3379	32	16	and	and	CCONJ
inlawrev-3379	32	17	illegal	illegal	ADJ
inlawrev-3379	32	18	,	,	PUNCT
inlawrev-3379	32	19	who	who	PRON
inlawrev-3379	32	20	iron	iron	VERB
inlawrev-3379	32	21	clothes	clothe	NOUN
inlawrev-3379	32	22	,	,	PUNCT
inlawrev-3379	32	23	scrub	scrub	NOUN
inlawrev-3379	32	24	floors	floor	NOUN
inlawrev-3379	32	25	,	,	PUNCT
inlawrev-3379	32	26	and	and	CCONJ
inlawrev-3379	32	27	change	change	VERB
inlawrev-3379	32	28	diapers	diaper	NOUN
inlawrev-3379	32	29	every	every	DET
inlawrev-3379	32	30	day	day	NOUN
inlawrev-3379	32	31	in	in	ADP
inlawrev-3379	32	32	numerous	numerous	ADJ
inlawrev-3379	32	33	american	american	ADJ
inlawrev-3379	32	34	homes	home	NOUN
inlawrev-3379	32	35	.	.	PUNCT
inlawrev-3379	33	1	these	these	DET
inlawrev-3379	33	2	workers	worker	NOUN
inlawrev-3379	33	3	provide	provide	VERB
inlawrev-3379	33	4	services	service	NOUN
inlawrev-3379	33	5	subordinate	subordinate	ADJ
inlawrev-3379	33	6	to	to	ADP
inlawrev-3379	33	7	other	other	ADJ
inlawrev-3379	33	8	wage	wage	NOUN
inlawrev-3379	33	9	laborers	laborer	NOUN
inlawrev-3379	33	10	with	with	ADP
inlawrev-3379	33	11	respect	respect	NOUN
inlawrev-3379	33	12	to	to	ADP
inlawrev-3379	33	13	status	status	NOUN
inlawrev-3379	33	14	,	,	PUNCT
inlawrev-3379	33	15	salary	salary	NOUN
inlawrev-3379	33	16	,	,	PUNCT
inlawrev-3379	33	17	and	and	CCONJ
inlawrev-3379	33	18	opportunities	opportunity	NOUN
inlawrev-3379	33	19	for	for	ADP
inlawrev-3379	33	20	advancement	advancement	NOUN
inlawrev-3379	33	21	.	.	PUNCT
inlawrev-3379	34	1	their	their	PRON
inlawrev-3379	34	2	average	average	ADJ
inlawrev-3379	34	3	yearly	yearly	ADJ
inlawrev-3379	34	4	income	income	NOUN
inlawrev-3379	34	5	barely	barely	ADV
inlawrev-3379	34	6	exceeds	exceed	VERB
inlawrev-3379	34	7	the	the	DET
inlawrev-3379	34	8	poverty	poverty	NOUN
inlawrev-3379	34	9	line	line	NOUN
inlawrev-3379	34	10	.	.	PUNCT
inlawrev-3379	35	1	and	and	CCONJ
inlawrev-3379	35	2	they	they	PRON
inlawrev-3379	35	3	are	be	AUX
inlawrev-3379	35	4	virtually	virtually	ADV
inlawrev-3379	35	5	all	all	DET
inlawrev-3379	35	6	women	woman	NOUN
inlawrev-3379	35	7	.	.	PUNCT
inlawrev-3379	36	1	in	in	ADP
inlawrev-3379	36	2	our	our	PRON
inlawrev-3379	36	3	own	own	ADJ
inlawrev-3379	36	4	employment	employment	NOUN
inlawrev-3379	36	5	relationships	relationship	NOUN
inlawrev-3379	36	6	we	we	PRON
inlawrev-3379	36	7	may	may	AUX
inlawrev-3379	36	8	be	be	AUX
inlawrev-3379	36	9	in	in	ADP
inlawrev-3379	36	10	a	a	DET
inlawrev-3379	36	11	position	position	NOUN
inlawrev-3379	36	12	to	to	PART
inlawrev-3379	36	13	bargain	bargain	VERB
inlawrev-3379	36	14	for	for	ADP
inlawrev-3379	36	15	decent	decent	ADJ
inlawrev-3379	36	16	wages	wage	NOUN
inlawrev-3379	36	17	,	,	PUNCT
inlawrev-3379	36	18	medical	medical	ADJ
inlawrev-3379	36	19	benefits	benefit	NOUN
inlawrev-3379	36	20	,	,	PUNCT
inlawrev-3379	36	21	educational	educational	ADJ
inlawrev-3379	36	22	assistance,^	assistance,^	PROPN
inlawrev-3379	36	23	and	and	CCONJ
inlawrev-3379	36	24	other	other	ADJ
inlawrev-3379	36	25	accouterments	accouterment	NOUN
inlawrev-3379	36	26	4	4	NUM
inlawrev-3379	36	27	.	.	PUNCT
inlawrev-3379	37	1	see	see	VERB
inlawrev-3379	37	2	rochelle	rochelle	PROPN
inlawrev-3379	37	3	l.	l.	PROPN
inlawrev-3379	37	4	stanfield	stanfield	PROPN
inlawrev-3379	37	5	,	,	PUNCT
inlawrev-3379	37	6	child	child	NOUN
inlawrev-3379	37	7	care	care	VERB
inlawrev-3379	37	8	quagmire	quagmire	NOUN
inlawrev-3379	37	9	,	,	PUNCT
inlawrev-3379	37	10	nat'l	nat'l	PROPN
inlawrev-3379	37	11	l.j	l.j	PROPN
inlawrev-3379	37	12	.	.	PROPN
inlawrev-3379	37	13	,	,	PUNCT
inlawrev-3379	37	14	feb	feb	PROPN
inlawrev-3379	37	15	.	.	PROPN
inlawrev-3379	37	16	27	27	NUM
inlawrev-3379	37	17	,	,	PUNCT
inlawrev-3379	37	18	1993	1993	NUM
inlawrev-3379	37	19	,	,	PUNCT
inlawrev-3379	37	20	at	at	ADP
inlawrev-3379	37	21	512	512	NUM
inlawrev-3379	37	22	(	(	PUNCT
inlawrev-3379	37	23	quoting	quote	VERB
inlawrev-3379	37	24	mary	mary	PROPN
inlawrev-3379	37	25	whitebrook	whitebrook	PROPN
inlawrev-3379	37	26	,	,	PUNCT
inlawrev-3379	37	27	director	director	NOUN
inlawrev-3379	37	28	of	of	ADP
inlawrev-3379	37	29	the	the	DET
inlawrev-3379	37	30	oakland	oakland	NOUN
inlawrev-3379	37	31	-	-	PUNCT
inlawrev-3379	37	32	based	base	VERB
inlawrev-3379	37	33	child	child	NOUN
inlawrev-3379	37	34	care	care	PROPN
inlawrev-3379	37	35	development	development	NOUN
inlawrev-3379	37	36	project	project	NOUN
inlawrev-3379	37	37	,	,	PUNCT
inlawrev-3379	37	38	who	who	PRON
inlawrev-3379	37	39	commented	comment	VERB
inlawrev-3379	37	40	that	that	SCONJ
inlawrev-3379	37	41	the	the	DET
inlawrev-3379	37	42	scandal	scandal	NOUN
inlawrev-3379	37	43	is	be	AUX
inlawrev-3379	37	44	helping	help	VERB
inlawrev-3379	37	45	to	to	PART
inlawrev-3379	37	46	break	break	VERB
inlawrev-3379	37	47	the	the	DET
inlawrev-3379	37	48	silence	silence	NOUN
inlawrev-3379	37	49	about	about	ADP
inlawrev-3379	37	50	the	the	DET
inlawrev-3379	37	51	child	child	NOUN
inlawrev-3379	37	52	care	care	NOUN
inlawrev-3379	37	53	problem	problem	NOUN
inlawrev-3379	37	54	and	and	CCONJ
inlawrev-3379	37	55	raise	raise	VERB
inlawrev-3379	37	56	the	the	DET
inlawrev-3379	37	57	awareness	awareness	NOUN
inlawrev-3379	37	58	of	of	ADP
inlawrev-3379	37	59	the	the	DET
inlawrev-3379	37	60	public	public	ADJ
inlawrev-3379	37	61	,	,	PUNCT
inlawrev-3379	37	62	policy	policy	NOUN
inlawrev-3379	37	63	-	-	PUNCT
inlawrev-3379	37	64	makers	maker	NOUN
inlawrev-3379	37	65	,	,	PUNCT
inlawrev-3379	37	66	and	and	CCONJ
inlawrev-3379	37	67	the	the	DET
inlawrev-3379	37	68	media	medium	NOUN
inlawrev-3379	37	69	)	)	PUNCT
inlawrev-3379	37	70	.	.	PUNCT
inlawrev-3379	38	1	5	5	X
inlawrev-3379	38	2	.	.	X
inlawrev-3379	38	3	senator	senator	PROPN
inlawrev-3379	38	4	daniel	daniel	PROPN
inlawrev-3379	38	5	patrick	patrick	PROPN
inlawrev-3379	38	6	moyihan	moyihan	PROPN
inlawrev-3379	38	7	(	(	PUNCT
inlawrev-3379	38	8	d	d	PROPN
inlawrev-3379	38	9	-	-	PUNCT
inlawrev-3379	38	10	ny	ny	NOUN
inlawrev-3379	38	11	)	)	PUNCT
inlawrev-3379	38	12	introduced	introduce	VERB
inlawrev-3379	38	13	a	a	DET
inlawrev-3379	38	14	bill	bill	NOUN
inlawrev-3379	38	15	to	to	PART
inlawrev-3379	38	16	reform	reform	VERB
inlawrev-3379	38	17	the	the	DET
inlawrev-3379	38	18	employment	employment	NOUN
inlawrev-3379	38	19	tax	tax	NOUN
inlawrev-3379	38	20	requirements	requirement	NOUN
inlawrev-3379	38	21	.	.	PUNCT
inlawrev-3379	39	1	a	a	DET
inlawrev-3379	39	2	similar	similar	ADJ
inlawrev-3379	39	3	bill	bill	NOUN
inlawrev-3379	39	4	was	be	AUX
inlawrev-3379	39	5	introduced	introduce	VERB
inlawrev-3379	39	6	in	in	ADP
inlawrev-3379	39	7	the	the	DET
inlawrev-3379	39	8	house	house	NOUN
inlawrev-3379	39	9	of	of	ADP
inlawrev-3379	39	10	representatives	representative	NOUN
inlawrev-3379	39	11	by	by	ADP
inlawrev-3379	39	12	andrew	andrew	PROPN
inlawrev-3379	39	13	jacobs	jacobs	PROPN
inlawrev-3379	39	14	,	,	PUNCT
inlawrev-3379	39	15	jr	jr	PROPN
inlawrev-3379	39	16	.	.	PUNCT
inlawrev-3379	40	1	(	(	PUNCT
inlawrev-3379	40	2	d	d	X
inlawrev-3379	40	3	-	-	PUNCT
inlawrev-3379	40	4	in	in	ADP
inlawrev-3379	40	5	)	)	PUNCT
inlawrev-3379	40	6	.	.	PUNCT
inlawrev-3379	41	1	6	6	X
inlawrev-3379	41	2	.	.	X
inlawrev-3379	41	3	social	social	ADJ
inlawrev-3379	41	4	security	security	NOUN
inlawrev-3379	41	5	domestic	domestic	ADJ
inlawrev-3379	41	6	employment	employment	NOUN
inlawrev-3379	41	7	reform	reform	PROPN
inlawrev-3379	41	8	act	act	NOUN
inlawrev-3379	41	9	of	of	ADP
inlawrev-3379	41	10	1994	1994	NUM
inlawrev-3379	41	11	,	,	PUNCT
inlawrev-3379	41	12	p.l	p.l	PROPN
inlawrev-3379	41	13	.	.	PROPN
inlawrev-3379	41	14	103	103	NUM
inlawrev-3379	41	15	-	-	SYM
inlawrev-3379	41	16	387	387	NUM
inlawrev-3379	41	17	,	,	PUNCT
inlawrev-3379	41	18	108	108	NUM
inlawrev-3379	41	19	stat	stat	NOUN
inlawrev-3379	41	20	.	.	PUNCT
inlawrev-3379	42	1	4071	4071	NUM
inlawrev-3379	42	2	(	(	PUNCT
inlawrev-3379	42	3	1994	1994	NUM
inlawrev-3379	42	4	)	)	PUNCT
inlawrev-3379	42	5	.	.	PUNCT
inlawrev-3379	43	1	see	see	VERB
inlawrev-3379	43	2	infra	infra	NOUN
inlawrev-3379	43	3	notes	note	VERB
inlawrev-3379	43	4	26	26	NUM
inlawrev-3379	43	5	-	-	SYM
inlawrev-3379	43	6	41	41	NUM
inlawrev-3379	43	7	and	and	CCONJ
inlawrev-3379	43	8	accompanying	accompany	VERB
inlawrev-3379	43	9	text	text	NOUN
inlawrev-3379	43	10	for	for	ADP
inlawrev-3379	43	11	a	a	DET
inlawrev-3379	43	12	discussion	discussion	NOUN
inlawrev-3379	43	13	of	of	ADP
inlawrev-3379	43	14	this	this	DET
inlawrev-3379	43	15	act	act	NOUN
inlawrev-3379	43	16	.	.	PUNCT
inlawrev-3379	44	1	7	7	X
inlawrev-3379	44	2	.	.	X
inlawrev-3379	44	3	see	see	VERB
inlawrev-3379	44	4	lora	lora	PROPN
inlawrev-3379	44	5	jo	jo	PROPN
inlawrev-3379	44	6	foo	foo	PROPN
inlawrev-3379	44	7	,	,	PUNCT
inlawrev-3379	44	8	the	the	DET
inlawrev-3379	44	9	vulnerable	vulnerable	ADJ
inlawrev-3379	44	10	and	and	CCONJ
inlawrev-3379	44	11	exploitable	exploitable	ADJ
inlawrev-3379	44	12	immigrant	immigrant	NOUN
inlawrev-3379	44	13	worlrforce	worlrforce	NOUN
inlawrev-3379	44	14	and	and	CCONJ
inlawrev-3379	44	15	the	the	DET
inlawrev-3379	44	16	need	need	NOUN
inlawrev-3379	44	17	for	for	ADP
inlawrev-3379	44	18	strengthening	strengthen	VERB
inlawrev-3379	44	19	worker	worker	NOUN
inlawrev-3379	44	20	protective	protective	ADJ
inlawrev-3379	44	21	legislation	legislation	NOUN
inlawrev-3379	44	22	,	,	PUNCT
inlawrev-3379	44	23	103	103	NUM
inlawrev-3379	44	24	yale	yale	PROPN
inlawrev-3379	44	25	l.j	l.j	PROPN
inlawrev-3379	44	26	.	.	PROPN
inlawrev-3379	44	27	2179	2179	NUM
inlawrev-3379	44	28	,	,	PUNCT
inlawrev-3379	44	29	2181	2181	NUM
inlawrev-3379	44	30	(	(	PUNCT
inlawrev-3379	44	31	1994	1994	NUM
inlawrev-3379	44	32	)	)	PUNCT
inlawrev-3379	44	33	(	(	PUNCT
inlawrev-3379	44	34	citing	cite	VERB
inlawrev-3379	44	35	u.s	u.s	PROPN
inlawrev-3379	44	36	.	.	PROPN
inlawrev-3379	44	37	gen	gen	PROPN
inlawrev-3379	44	38	.	.	PROPN
inlawrev-3379	44	39	accounting	accounting	PROPN
inlawrev-3379	44	40	office	office	PROPN
inlawrev-3379	44	41	,	,	PUNCT
inlawrev-3379	44	42	pub	pub	NOUN
inlawrev-3379	44	43	.	.	PUNCT
inlawrev-3379	45	1	no	no	INTJ
inlawrev-3379	45	2	.	.	PUNCT
inlawrev-3379	46	1	gao	gao	PROPN
inlawrev-3379	46	2	/	/	SYM
inlawrev-3379	46	3	hrd-88	hrd-88	NOUN
inlawrev-3379	46	4	-	-	PUNCT
inlawrev-3379	46	5	130br	130br	ADJ
inlawrev-3379	46	6	,	,	PUNCT
inlawrev-3379	46	7	"	"	PUNCT
inlawrev-3379	46	8	sweatshops	sweatshop	NOUN
inlawrev-3379	46	9	"	"	PUNCT
inlawrev-3379	46	10	in	in	ADP
inlawrev-3379	46	11	the	the	DET
inlawrev-3379	46	12	u.s	u.s	PROPN
inlawrev-3379	46	13	.	.	PROPN
inlawrev-3379	46	14	:	:	PUNCT
inlawrev-3379	47	1	opinions	opinion	NOUN
inlawrev-3379	47	2	on	on	ADP
inlawrev-3379	47	3	their	their	PRON
inlawrev-3379	47	4	extent	extent	NOUN
inlawrev-3379	47	5	and	and	CCONJ
inlawrev-3379	47	6	possible	possible	ADJ
inlawrev-3379	47	7	enforcement	enforcement	NOUN
inlawrev-3379	47	8	options	option	NOUN
inlawrev-3379	47	9	16(1	16(1	ADJ
inlawrev-3379	47	10	988	988	NUM
inlawrev-3379	47	11	)	)	PUNCT
inlawrev-3379	47	12	.	.	PUNCT
inlawrev-3379	48	1	a	a	DET
inlawrev-3379	48	2	sweatshop	sweatshop	NOUN
inlawrev-3379	48	3	is	be	AUX
inlawrev-3379	48	4	defined	define	VERB
inlawrev-3379	48	5	as	as	ADP
inlawrev-3379	48	6	"	"	PUNCT
inlawrev-3379	48	7	a	a	DET
inlawrev-3379	48	8	business	business	NOUN
inlawrev-3379	48	9	that	that	PRON
inlawrev-3379	48	10	regularly	regularly	ADV
inlawrev-3379	48	11	violates	violate	VERB
inlawrev-3379	48	12	both	both	DET
inlawrev-3379	48	13	wage	wage	NOUN
inlawrev-3379	48	14	or	or	CCONJ
inlawrev-3379	48	15	child	child	NOUN
inlawrev-3379	48	16	labor	labor	NOUN
inlawrev-3379	48	17	laws	law	NOUN
inlawrev-3379	48	18	and	and	CCONJ
inlawrev-3379	48	19	safety	safety	NOUN
inlawrev-3379	48	20	or	or	CCONJ
inlawrev-3379	48	21	health	health	NOUN
inlawrev-3379	48	22	regulations	regulation	NOUN
inlawrev-3379	48	23	.	.	PUNCT
inlawrev-3379	49	1	"	"	PUNCT
inlawrev-3379	49	2	)	)	PUNCT
inlawrev-3379	49	3	.	.	PUNCT
inlawrev-3379	50	1	8	8	X
inlawrev-3379	50	2	.	.	PUNCT
inlawrev-3379	51	1	activists	activist	NOUN
inlawrev-3379	51	2	targeted	target	VERB
inlawrev-3379	51	3	nike	nike	PROPN
inlawrev-3379	51	4	and	and	CCONJ
inlawrev-3379	51	5	disney	disney	PROPN
inlawrev-3379	51	6	with	with	ADP
inlawrev-3379	51	7	protests	protest	NOUN
inlawrev-3379	51	8	and	and	CCONJ
inlawrev-3379	51	9	boycotts	boycott	NOUN
inlawrev-3379	51	10	following	follow	VERB
inlawrev-3379	51	11	reports	report	NOUN
inlawrev-3379	51	12	from	from	ADP
inlawrev-3379	51	13	the	the	DET
inlawrev-3379	51	14	national	national	PROPN
inlawrev-3379	51	15	labor	labor	PROPN
inlawrev-3379	51	16	committee	committee	PROPN
inlawrev-3379	51	17	that	that	SCONJ
inlawrev-3379	51	18	workers	worker	NOUN
inlawrev-3379	51	19	producing	produce	VERB
inlawrev-3379	51	20	nike	nike	ADJ
inlawrev-3379	51	21	shoes	shoe	NOUN
inlawrev-3379	51	22	in	in	ADP
inlawrev-3379	51	23	indonesia	indonesia	PROPN
inlawrev-3379	51	24	earn	earn	VERB
inlawrev-3379	51	25	as	as	ADV
inlawrev-3379	51	26	little	little	ADJ
inlawrev-3379	51	27	as	as	ADP
inlawrev-3379	51	28	two	two	NUM
inlawrev-3379	51	29	dollars	dollar	NOUN
inlawrev-3379	51	30	per	per	ADP
inlawrev-3379	51	31	day	day	NOUN
inlawrev-3379	51	32	and	and	CCONJ
inlawrev-3379	51	33	make	make	VERB
inlawrev-3379	51	34	as	as	ADV
inlawrev-3379	51	35	many	many	ADJ
inlawrev-3379	51	36	as	as	ADP
inlawrev-3379	51	37	100	100	NUM
inlawrev-3379	51	38	shoes	shoe	NOUN
inlawrev-3379	51	39	a	a	DET
inlawrev-3379	51	40	day	day	NOUN
inlawrev-3379	51	41	.	.	PUNCT
inlawrev-3379	52	1	many	many	ADJ
inlawrev-3379	52	2	of	of	ADP
inlawrev-3379	52	3	the	the	DET
inlawrev-3379	52	4	workers	worker	NOUN
inlawrev-3379	52	5	are	be	AUX
inlawrev-3379	52	6	children	child	NOUN
inlawrev-3379	52	7	,	,	PUNCT
inlawrev-3379	52	8	some	some	PRON
inlawrev-3379	52	9	as	as	ADV
inlawrev-3379	52	10	young	young	ADJ
inlawrev-3379	52	11	as	as	ADP
inlawrev-3379	52	12	ten	ten	NUM
inlawrev-3379	52	13	years	year	NOUN
inlawrev-3379	52	14	old	old	ADJ
inlawrev-3379	52	15	,	,	PUNCT
inlawrev-3379	52	16	and	and	CCONJ
inlawrev-3379	52	17	work	work	VERB
inlawrev-3379	52	18	up	up	ADP
inlawrev-3379	52	19	to	to	PART
inlawrev-3379	52	20	18	18	NUM
inlawrev-3379	52	21	hours	hour	NOUN
inlawrev-3379	52	22	a	a	DET
inlawrev-3379	52	23	day	day	NOUN
inlawrev-3379	52	24	.	.	PUNCT
inlawrev-3379	53	1	see	see	VERB
inlawrev-3379	53	2	diana	diana	PROPN
inlawrev-3379	53	3	griego	griego	PROPN
inlawrev-3379	53	4	erwin	erwin	PROPN
inlawrev-3379	53	5	,	,	PUNCT
inlawrev-3379	53	6	children	child	NOUN
inlawrev-3379	53	7	's	's	PART
inlawrev-3379	53	8	labor	labor	NOUN
inlawrev-3379	53	9	cheapens	cheapen	VERB
inlawrev-3379	53	10	our	our	PRON
inlawrev-3379	53	11	gifts	gift	NOUN
inlawrev-3379	53	12	,	,	PUNCT
inlawrev-3379	53	13	sacramento	sacramento	PROPN
inlawrev-3379	53	14	bee	bee	PROPN
inlawrev-3379	53	15	,	,	PUNCT
inlawrev-3379	53	16	nov	nov	PROPN
inlawrev-3379	53	17	.	.	PROPN
inlawrev-3379	53	18	26	26	NUM
inlawrev-3379	53	19	,	,	PUNCT
inlawrev-3379	53	20	1996	1996	NUM
inlawrev-3379	53	21	,	,	PUNCT
inlawrev-3379	53	22	at	at	ADP
inlawrev-3379	53	23	31	31	NUM
inlawrev-3379	53	24	.	.	PUNCT
inlawrev-3379	54	1	9	9	NUM
inlawrev-3379	54	2	.	.	X
inlawrev-3379	54	3	irc	irc	AUX
inlawrev-3379	54	4	§	§	PROPN
inlawrev-3379	54	5	129	129	NUM
inlawrev-3379	54	6	authorizes	authorize	VERB
inlawrev-3379	54	7	the	the	DET
inlawrev-3379	54	8	establishment	establishment	NOUN
inlawrev-3379	54	9	of	of	ADP
inlawrev-3379	54	10	employer	employer	NOUN
inlawrev-3379	54	11	educational	educational	ADJ
inlawrev-3379	54	12	assistance	assistance	NOUN
inlawrev-3379	54	13	programs	program	NOUN
inlawrev-3379	54	14	.	.	PUNCT
inlawrev-3379	55	1	1	1	NUM
inlawrev-3379	55	2	999	999	NUM
inlawrev-3379	55	3	]	]	PUNCT
inlawrev-3379	55	4	protecting	protect	VERB
inlawrev-3379	55	5	child	child	NOUN
inlawrev-3379	55	6	care	care	NOUN
inlawrev-3379	55	7	workers	worker	NOUN
inlawrev-3379	55	8	1	1	NUM
inlawrev-3379	55	9	1	1	NUM
inlawrev-3379	55	10	89	89	NUM
inlawrev-3379	55	11	that	that	SCONJ
inlawrev-3379	55	12	middle	middle	ADJ
inlawrev-3379	55	13	class	class	NOUN
inlawrev-3379	55	14	workers	worker	NOUN
inlawrev-3379	55	15	expect	expect	VERB
inlawrev-3379	55	16	to	to	PART
inlawrev-3379	55	17	receive	receive	VERB
inlawrev-3379	55	18	in	in	ADP
inlawrev-3379	55	19	exchange	exchange	NOUN
inlawrev-3379	55	20	for	for	ADP
inlawrev-3379	55	21	their	their	PRON
inlawrev-3379	55	22	labor	labor	NOUN
inlawrev-3379	55	23	.	.	PUNCT
inlawrev-3379	56	1	for	for	ADP
inlawrev-3379	56	2	a	a	DET
inlawrev-3379	56	3	fortunate	fortunate	ADJ
inlawrev-3379	56	4	few	few	ADJ
inlawrev-3379	56	5	,	,	PUNCT
inlawrev-3379	56	6	child	child	NOUN
inlawrev-3379	56	7	care	care	NOUN
inlawrev-3379	56	8	is	be	AUX
inlawrev-3379	56	9	part	part	NOUN
inlawrev-3379	56	10	of	of	ADP
inlawrev-3379	56	11	the	the	DET
inlawrev-3379	56	12	compensation	compensation	NOUN
inlawrev-3379	56	13	package	package	NOUN
inlawrev-3379	56	14	.	.	PUNCT
inlawrev-3379	57	1	'^	'^	NOUN
inlawrev-3379	57	2	when	when	SCONJ
inlawrev-3379	57	3	both	both	DET
inlawrev-3379	57	4	parents	parent	NOUN
inlawrev-3379	57	5	work	work	VERB
inlawrev-3379	57	6	outside	outside	ADP
inlawrev-3379	57	7	of	of	ADP
inlawrev-3379	57	8	the	the	DET
inlawrev-3379	57	9	home	home	NOUN
inlawrev-3379	57	10	,	,	PUNCT
inlawrev-3379	57	11	employer	employer	NOUN
inlawrev-3379	57	12	-	-	PUNCT
inlawrev-3379	57	13	provided	provide	VERB
inlawrev-3379	57	14	child	child	NOUN
inlawrev-3379	57	15	care	care	NOUN
inlawrev-3379	57	16	is	be	AUX
inlawrev-3379	57	17	the	the	DET
inlawrev-3379	57	18	ultimate	ultimate	ADJ
inlawrev-3379	57	19	perquisite	perquisite	NOUN
inlawrev-3379	57	20	.	.	PUNCT
inlawrev-3379	58	1	'^	'^	AUX
inlawrev-3379	58	2	other	other	ADJ
inlawrev-3379	58	3	hard	hard	ADJ
inlawrev-3379	58	4	working	work	VERB
inlawrev-3379	58	5	american	american	ADJ
inlawrev-3379	58	6	families	family	NOUN
inlawrev-3379	58	7	are	be	AUX
inlawrev-3379	58	8	faced	face	VERB
inlawrev-3379	58	9	with	with	ADP
inlawrev-3379	58	10	a	a	DET
inlawrev-3379	58	11	dilemma	dilemma	NOUN
inlawrev-3379	58	12	:	:	PUNCT
inlawrev-3379	58	13	who	who	PRON
inlawrev-3379	58	14	will	will	AUX
inlawrev-3379	58	15	mind	mind	VERB
inlawrev-3379	58	16	the	the	DET
inlawrev-3379	58	17	kids	kid	NOUN
inlawrev-3379	58	18	?	?	PUNCT
inlawrev-3379	59	1	immediate	immediate	ADJ
inlawrev-3379	59	2	and	and	CCONJ
inlawrev-3379	59	3	extended	extended	ADJ
inlawrev-3379	59	4	family	family	NOUN
inlawrev-3379	59	5	members	member	NOUN
inlawrev-3379	59	6	may	may	AUX
inlawrev-3379	59	7	not	not	PART
inlawrev-3379	59	8	be	be	AUX
inlawrev-3379	59	9	available	available	ADJ
inlawrev-3379	59	10	or	or	CCONJ
inlawrev-3379	59	11	reliable	reliable	ADJ
inlawrev-3379	59	12	.	.	PUNCT
inlawrev-3379	60	1	'^	'^	NOUN
inlawrev-3379	60	2	as	as	ADP
inlawrev-3379	60	3	the	the	DET
inlawrev-3379	60	4	average	average	ADJ
inlawrev-3379	60	5	work	work	NOUN
inlawrev-3379	60	6	day	day	NOUN
inlawrev-3379	60	7	increases	increase	NOUN
inlawrev-3379	60	8	,	,	PUNCT
inlawrev-3379	60	9	the	the	DET
inlawrev-3379	60	10	eleven	eleven	NUM
inlawrev-3379	60	11	-	-	PUNCT
inlawrev-3379	60	12	hour	hour	NOUN
inlawrev-3379	60	13	daily	daily	ADJ
inlawrev-3379	60	14	schedule	schedule	NOUN
inlawrev-3379	60	15	of	of	ADP
inlawrev-3379	60	16	most	most	ADJ
inlawrev-3379	60	17	day	day	NOUN
inlawrev-3379	60	18	care	care	NOUN
inlawrev-3379	60	19	facilities	facility	NOUN
inlawrev-3379	60	20	may	may	AUX
inlawrev-3379	60	21	not	not	PART
inlawrev-3379	60	22	provide	provide	VERB
inlawrev-3379	60	23	adequate	adequate	ADJ
inlawrev-3379	60	24	child	child	NOUN
inlawrev-3379	60	25	care	care	NOUN
inlawrev-3379	60	26	coverage	coverage	NOUN
inlawrev-3379	60	27	.	.	PUNCT
inlawrev-3379	61	1	reliable	reliable	ADJ
inlawrev-3379	61	2	in	in	ADP
inlawrev-3379	61	3	-	-	PUNCT
inlawrev-3379	61	4	home	home	NOUN
inlawrev-3379	61	5	child	child	NOUN
inlawrev-3379	61	6	care	care	NOUN
inlawrev-3379	61	7	is	be	AUX
inlawrev-3379	61	8	the	the	DET
inlawrev-3379	61	9	only	only	ADJ
inlawrev-3379	61	10	alternative	alternative	NOUN
inlawrev-3379	61	11	for	for	ADP
inlawrev-3379	61	12	some	some	DET
inlawrev-3379	61	13	working	work	VERB
inlawrev-3379	61	14	families	family	NOUN
inlawrev-3379	61	15	.	.	PUNCT
inlawrev-3379	62	1	as	as	ADP
inlawrev-3379	62	2	the	the	DET
inlawrev-3379	62	3	cost	cost	NOUN
inlawrev-3379	62	4	of	of	ADP
inlawrev-3379	62	5	in	in	ADP
inlawrev-3379	62	6	-	-	PUNCT
inlawrev-3379	62	7	home	home	NOUN
inlawrev-3379	62	8	child	child	NOUN
inlawrev-3379	62	9	care	care	NOUN
inlawrev-3379	62	10	increases	increase	NOUN
inlawrev-3379	62	11	,	,	PUNCT
inlawrev-3379	62	12	even	even	ADV
inlawrev-3379	62	13	families	family	NOUN
inlawrev-3379	62	14	that	that	PRON
inlawrev-3379	62	15	can	can	AUX
inlawrev-3379	62	16	"	"	PUNCT
inlawrev-3379	62	17	afford	afford	VERB
inlawrev-3379	62	18	"	"	PUNCT
inlawrev-3379	62	19	in	in	ADP
inlawrev-3379	62	20	-	-	PUNCT
inlawrev-3379	62	21	home	home	NOUN
inlawrev-3379	62	22	child	child	NOUN
inlawrev-3379	62	23	care	care	NOUN
inlawrev-3379	62	24	struggle	struggle	NOUN
inlawrev-3379	62	25	to	to	PART
inlawrev-3379	62	26	pay	pay	VERB
inlawrev-3379	62	27	the	the	DET
inlawrev-3379	62	28	exorbitant	exorbitant	ADJ
inlawrev-3379	62	29	salaries	salary	NOUN
inlawrev-3379	62	30	demanded	demand	VERB
inlawrev-3379	62	31	by	by	ADP
inlawrev-3379	62	32	experienced	experienced	ADJ
inlawrev-3379	62	33	nannies	nanny	NOUN
inlawrev-3379	62	34	.	.	PUNCT
inlawrev-3379	63	1	'^	'^	VERB
inlawrev-3379	63	2	many	many	ADJ
inlawrev-3379	63	3	nannies	nanny	NOUN
inlawrev-3379	63	4	,	,	PUNCT
inlawrev-3379	63	5	however	however	ADV
inlawrev-3379	63	6	,	,	PUNCT
inlawrev-3379	63	7	will	will	AUX
inlawrev-3379	63	8	accept	accept	VERB
inlawrev-3379	63	9	a	a	DET
inlawrev-3379	63	10	lower	low	ADJ
inlawrev-3379	63	11	fee	fee	NOUN
inlawrev-3379	63	12	on	on	ADP
inlawrev-3379	63	13	the	the	DET
inlawrev-3379	63	14	condition	condition	NOUN
inlawrev-3379	63	15	that	that	SCONJ
inlawrev-3379	63	16	they	they	PRON
inlawrev-3379	63	17	are	be	AUX
inlawrev-3379	63	18	paid	pay	VERB
inlawrev-3379	63	19	under	under	ADP
inlawrev-3379	63	20	the	the	DET
inlawrev-3379	63	21	table	table	NOUN
inlawrev-3379	63	22	to	to	PART
inlawrev-3379	63	23	increase	increase	VERB
inlawrev-3379	63	24	the	the	DET
inlawrev-3379	63	25	amount	amount	NOUN
inlawrev-3379	63	26	of	of	ADP
inlawrev-3379	63	27	money	money	NOUN
inlawrev-3379	63	28	they	they	PRON
inlawrev-3379	63	29	actually	actually	ADV
inlawrev-3379	63	30	take	take	VERB
inlawrev-3379	63	31	home	home	NOUN
inlawrev-3379	63	32	.	.	PUNCT
inlawrev-3379	64	1	hiring	hire	VERB
inlawrev-3379	64	2	an	an	DET
inlawrev-3379	64	3	illegal	illegal	ADJ
inlawrev-3379	64	4	immigrant	immigrant	ADJ
inlawrev-3379	64	5	child	child	NOUN
inlawrev-3379	64	6	care	care	NOUN
inlawrev-3379	64	7	provider	provider	NOUN
inlawrev-3379	64	8	presents	present	VERB
inlawrev-3379	64	9	another	another	DET
inlawrev-3379	64	10	more	more	ADV
inlawrev-3379	64	11	affordable	affordable	ADJ
inlawrev-3379	64	12	in	in	ADP
inlawrev-3379	64	13	-	-	PUNCT
inlawrev-3379	64	14	home	home	NOUN
inlawrev-3379	64	15	child	child	NOUN
inlawrev-3379	64	16	care	care	NOUN
inlawrev-3379	64	17	option.*"^	option.*"^	NUM
inlawrev-3379	64	18	illegal	illegal	ADJ
inlawrev-3379	64	19	immigrant	immigrant	ADJ
inlawrev-3379	64	20	child	child	NOUN
inlawrev-3379	64	21	care	care	NOUN
inlawrev-3379	64	22	providers	provider	NOUN
inlawrev-3379	64	23	are	be	AUX
inlawrev-3379	64	24	paid	pay	VERB
inlawrev-3379	64	25	lower	low	ADJ
inlawrev-3379	64	26	wages	wage	NOUN
inlawrev-3379	64	27	and	and	CCONJ
inlawrev-3379	64	28	will	will	AUX
inlawrev-3379	64	29	often	often	ADV
inlawrev-3379	64	30	work	work	VERB
inlawrev-3379	64	31	longer	long	ADJ
inlawrev-3379	64	32	hours	hour	NOUN
inlawrev-3379	64	33	than	than	ADP
inlawrev-3379	64	34	their	their	PRON
inlawrev-3379	64	35	legal	legal	ADJ
inlawrev-3379	64	36	counterparts	counterpart	NOUN
inlawrev-3379	64	37	.	.	PUNCT
inlawrev-3379	65	1	'^	'^	NOUN
inlawrev-3379	65	2	in	in	ADP
inlawrev-3379	65	3	either	either	DET
inlawrev-3379	65	4	case	case	NOUN
inlawrev-3379	65	5	there	there	PRON
inlawrev-3379	65	6	is	be	VERB
inlawrev-3379	65	7	a	a	DET
inlawrev-3379	65	8	great	great	ADJ
inlawrev-3379	65	9	incentive	incentive	NOUN
inlawrev-3379	65	10	to	to	PART
inlawrev-3379	65	11	avoid	avoid	VERB
inlawrev-3379	65	12	federal	federal	ADJ
inlawrev-3379	65	13	laws	law	NOUN
inlawrev-3379	65	14	that	that	PRON
inlawrev-3379	65	15	employees	employee	NOUN
inlawrev-3379	65	16	participating	participate	VERB
inlawrev-3379	65	17	in	in	ADP
inlawrev-3379	65	18	an	an	DET
inlawrev-3379	65	19	employer	employer	NOUN
inlawrev-3379	65	20	educational	educational	ADJ
inlawrev-3379	65	21	program	program	NOUN
inlawrev-3379	65	22	may	may	AUX
inlawrev-3379	65	23	receive	receive	VERB
inlawrev-3379	65	24	tax	tax	NOUN
inlawrev-3379	65	25	-	-	PUNCT
inlawrev-3379	65	26	free	free	ADJ
inlawrev-3379	65	27	payments	payment	NOUN
inlawrev-3379	65	28	of	of	ADP
inlawrev-3379	65	29	tuition	tuition	NOUN
inlawrev-3379	65	30	,	,	PUNCT
inlawrev-3379	65	31	books	book	NOUN
inlawrev-3379	65	32	,	,	PUNCT
inlawrev-3379	65	33	and	and	CCONJ
inlawrev-3379	65	34	supplies	supply	NOUN
inlawrev-3379	65	35	worth	worth	ADJ
inlawrev-3379	65	36	up	up	ADP
inlawrev-3379	65	37	to	to	PART
inlawrev-3379	65	38	$	$	SYM
inlawrev-3379	65	39	5250	5250	NUM
inlawrev-3379	65	40	.	.	PUNCT
inlawrev-3379	66	1	i.r.c	i.r.c	NOUN
inlawrev-3379	66	2	.	.	PUNCT
inlawrev-3379	67	1	§	§	PROPN
inlawrev-3379	67	2	129	129	NUM
inlawrev-3379	67	3	(	(	PUNCT
inlawrev-3379	67	4	west	west	NOUN
inlawrev-3379	67	5	supp	supp	PROPN
inlawrev-3379	67	6	.	.	PUNCT
inlawrev-3379	68	1	1998	1998	NUM
inlawrev-3379	68	2	)	)	PUNCT
inlawrev-3379	68	3	.	.	PUNCT
inlawrev-3379	69	1	for	for	ADP
inlawrev-3379	69	2	further	further	ADJ
inlawrev-3379	69	3	discussion	discussion	NOUN
inlawrev-3379	69	4	of	of	ADP
inlawrev-3379	69	5	this	this	DET
inlawrev-3379	69	6	section	section	NOUN
inlawrev-3379	69	7	,	,	PUNCT
inlawrev-3379	69	8	see	see	VERB
inlawrev-3379	69	9	infra	infra	NOUN
inlawrev-3379	69	10	notes	note	VERB
inlawrev-3379	69	11	130	130	NUM
inlawrev-3379	69	12	-	-	SYM
inlawrev-3379	69	13	35	35	NUM
inlawrev-3379	69	14	and	and	CCONJ
inlawrev-3379	69	15	accompanying	accompany	VERB
inlawrev-3379	69	16	text	text	NOUN
inlawrev-3379	69	17	.	.	PUNCT
inlawrev-3379	70	1	10	10	NUM
inlawrev-3379	70	2	.	.	X
inlawrev-3379	71	1	see	see	VERB
inlawrev-3379	71	2	generally	generally	ADV
inlawrev-3379	71	3	christine	christine	PROPN
inlawrev-3379	71	4	a.	a.	PROPN
inlawrev-3379	71	5	clark	clark	PROPN
inlawrev-3379	71	6	,	,	PUNCT
inlawrev-3379	71	7	review	review	VERB
inlawrev-3379	71	8	offlorida	offlorida	ADJ
inlawrev-3379	71	9	legislation	legislation	NOUN
inlawrev-3379	71	10	;	;	PUNCT
inlawrev-3379	71	11	comment	comment	NOUN
inlawrev-3379	71	12	:	:	PUNCT
inlawrev-3379	71	13	corporate	corporate	ADJ
inlawrev-3379	71	14	employee	employee	NOUN
inlawrev-3379	71	15	child	child	NOUN
inlawrev-3379	71	16	care	care	NOUN
inlawrev-3379	71	17	:	:	PUNCT
inlawrev-3379	71	18	encouraging	encourage	VERB
inlawrev-3379	71	19	business	business	NOUN
inlawrev-3379	71	20	to	to	PART
inlawrev-3379	71	21	respond	respond	VERB
inlawrev-3379	71	22	to	to	ADP
inlawrev-3379	71	23	a	a	DET
inlawrev-3379	71	24	crisis	crisis	NOUN
inlawrev-3379	71	25	,	,	PUNCT
inlawrev-3379	71	26	15	15	NUM
inlawrev-3379	71	27	fla	fla	NOUN
inlawrev-3379	71	28	.	.	PUNCT
inlawrev-3379	72	1	st	st	PROPN
inlawrev-3379	72	2	.	.	PROPN
inlawrev-3379	72	3	u.	u.	PROPN
inlawrev-3379	72	4	l.	l.	PROPN
inlawrev-3379	72	5	rev	rev	PROPN
inlawrev-3379	72	6	.	.	PROPN
inlawrev-3379	72	7	839	839	NUM
inlawrev-3379	72	8	(	(	PUNCT
inlawrev-3379	72	9	1987	1987	NUM
inlawrev-3379	72	10	)	)	PUNCT
inlawrev-3379	72	11	.	.	PUNCT
inlawrev-3379	73	1	professor	professor	NOUN
inlawrev-3379	73	2	clark	clark	PROPN
inlawrev-3379	73	3	notes	note	VERB
inlawrev-3379	73	4	that	that	SCONJ
inlawrev-3379	73	5	employers	employer	NOUN
inlawrev-3379	73	6	have	have	AUX
inlawrev-3379	73	7	been	be	AUX
inlawrev-3379	73	8	slow	slow	ADJ
inlawrev-3379	73	9	in	in	ADP
inlawrev-3379	73	10	responding	respond	VERB
inlawrev-3379	73	11	to	to	ADP
inlawrev-3379	73	12	the	the	DET
inlawrev-3379	73	13	changing	change	VERB
inlawrev-3379	73	14	demographics	demographic	NOUN
inlawrev-3379	73	15	of	of	ADP
inlawrev-3379	73	16	the	the	DET
inlawrev-3379	73	17	work	work	NOUN
inlawrev-3379	73	18	force	force	NOUN
inlawrev-3379	73	19	and	and	CCONJ
inlawrev-3379	73	20	have	have	AUX
inlawrev-3379	73	21	failed	fail	VERB
inlawrev-3379	73	22	to	to	PART
inlawrev-3379	73	23	provide	provide	VERB
inlawrev-3379	73	24	most	most	ADJ
inlawrev-3379	73	25	working	work	VERB
inlawrev-3379	73	26	families	family	NOUN
inlawrev-3379	73	27	with	with	ADP
inlawrev-3379	73	28	child	child	NOUN
inlawrev-3379	73	29	care	care	NOUN
inlawrev-3379	73	30	options	option	NOUN
inlawrev-3379	73	31	.	.	PUNCT
inlawrev-3379	74	1	i	i	PRON
inlawrev-3379	74	2	d.	d.	PROPN
inlawrev-3379	74	3	1	1	NUM
inlawrev-3379	74	4	1	1	NUM
inlawrev-3379	74	5	.	.	PUNCT
inlawrev-3379	75	1	day	day	NOUN
inlawrev-3379	75	2	care	care	NOUN
inlawrev-3379	75	3	has	have	AUX
inlawrev-3379	75	4	become	become	VERB
inlawrev-3379	75	5	a	a	DET
inlawrev-3379	75	6	major	major	ADJ
inlawrev-3379	75	7	workplace	workplace	NOUN
inlawrev-3379	75	8	issue	issue	NOUN
inlawrev-3379	75	9	for	for	ADP
inlawrev-3379	75	10	working	work	VERB
inlawrev-3379	75	11	mothers	mother	NOUN
inlawrev-3379	75	12	.	.	PUNCT
inlawrev-3379	76	1	only	only	ADV
inlawrev-3379	76	2	two	two	NUM
inlawrev-3379	76	3	percent	percent	NOUN
inlawrev-3379	76	4	of	of	ADP
inlawrev-3379	76	5	american	american	ADJ
inlawrev-3379	76	6	employers	employer	NOUN
inlawrev-3379	76	7	provide	provide	VERB
inlawrev-3379	76	8	their	their	PRON
inlawrev-3379	76	9	workers	worker	NOUN
inlawrev-3379	76	10	with	with	ADP
inlawrev-3379	76	11	day	day	NOUN
inlawrev-3379	76	12	care	care	NOUN
inlawrev-3379	76	13	.	.	PUNCT
inlawrev-3379	77	1	employers	employer	NOUN
inlawrev-3379	77	2	providing	provide	VERB
inlawrev-3379	77	3	day	day	NOUN
inlawrev-3379	77	4	care	care	NOUN
inlawrev-3379	77	5	tend	tend	VERB
inlawrev-3379	77	6	to	to	PART
inlawrev-3379	77	7	be	be	AUX
inlawrev-3379	77	8	large	large	ADJ
inlawrev-3379	77	9	companies	company	NOUN
inlawrev-3379	77	10	such	such	ADJ
inlawrev-3379	77	11	as	as	ADP
inlawrev-3379	77	12	motorola	motorola	PROPN
inlawrev-3379	77	13	and	and	CCONJ
inlawrev-3379	77	14	eli	eli	PROPN
inlawrev-3379	77	15	lilly	lilly	PROPN
inlawrev-3379	77	16	.	.	PUNCT
inlawrev-3379	78	1	see	see	VERB
inlawrev-3379	78	2	kim	kim	PROPN
inlawrev-3379	78	3	phillips	phillips	PROPN
inlawrev-3379	78	4	,	,	PUNCT
inlawrev-3379	78	5	the	the	DET
inlawrev-3379	78	6	parent	parent	NOUN
inlawrev-3379	78	7	trap	trap	NOUN
inlawrev-3379	78	8	in	in	ADP
inlawrev-3379	78	9	these	these	DET
inlawrev-3379	78	10	times	time	NOUN
inlawrev-3379	78	11	,	,	PUNCT
inlawrev-3379	78	12	inst	inst	PROPN
inlawrev-3379	78	13	.	.	PUNCT
inlawrev-3379	79	1	forpub	forpub	PROPN
inlawrev-3379	79	2	.	.	PUNCT
inlawrev-3379	80	1	aff	aff	PROPN
inlawrev-3379	80	2	.	.	PROPN
inlawrev-3379	80	3	,	,	PUNCT
inlawrev-3379	80	4	feb	feb	PROPN
inlawrev-3379	80	5	.	.	PROPN
inlawrev-3379	80	6	1997	1997	NUM
inlawrev-3379	80	7	.	.	PUNCT
inlawrev-3379	81	1	12	12	NUM
inlawrev-3379	81	2	.	.	PUNCT
inlawrev-3379	82	1	see	see	VERB
inlawrev-3379	82	2	i	i	PRON
inlawrev-3379	82	3	d.	d.	PROPN
inlawrev-3379	82	4	many	many	ADJ
inlawrev-3379	82	5	women	woman	NOUN
inlawrev-3379	82	6	are	be	AUX
inlawrev-3379	82	7	forced	force	VERB
inlawrev-3379	82	8	to	to	PART
inlawrev-3379	82	9	rely	rely	VERB
inlawrev-3379	82	10	on	on	ADP
inlawrev-3379	82	11	relatives	relative	NOUN
inlawrev-3379	82	12	for	for	ADP
inlawrev-3379	82	13	day	day	NOUN
inlawrev-3379	82	14	care	care	NOUN
inlawrev-3379	82	15	when	when	SCONJ
inlawrev-3379	82	16	no	no	DET
inlawrev-3379	82	17	other	other	ADJ
inlawrev-3379	82	18	options	option	NOUN
inlawrev-3379	82	19	are	be	AUX
inlawrev-3379	82	20	affordable	affordable	ADJ
inlawrev-3379	82	21	or	or	CCONJ
inlawrev-3379	82	22	available	available	ADJ
inlawrev-3379	82	23	.	.	PUNCT
inlawrev-3379	83	1	however	however	ADV
inlawrev-3379	83	2	,	,	PUNCT
inlawrev-3379	83	3	friends	friend	NOUN
inlawrev-3379	83	4	and	and	CCONJ
inlawrev-3379	83	5	family	family	NOUN
inlawrev-3379	83	6	members	member	NOUN
inlawrev-3379	83	7	are	be	AUX
inlawrev-3379	83	8	notoriously	notoriously	ADV
inlawrev-3379	83	9	unreliable	unreliable	ADJ
inlawrev-3379	83	10	.	.	PUNCT
inlawrev-3379	84	1	even	even	ADV
inlawrev-3379	84	2	if	if	SCONJ
inlawrev-3379	84	3	keeping	keep	VERB
inlawrev-3379	84	4	child	child	NOUN
inlawrev-3379	84	5	care	care	NOUN
inlawrev-3379	84	6	in	in	ADP
inlawrev-3379	84	7	the	the	DET
inlawrev-3379	84	8	family	family	NOUN
inlawrev-3379	84	9	provides	provide	VERB
inlawrev-3379	84	10	the	the	DET
inlawrev-3379	84	11	best	good	ADJ
inlawrev-3379	84	12	environment	environment	NOUN
inlawrev-3379	84	13	for	for	ADP
inlawrev-3379	84	14	the	the	DET
inlawrev-3379	84	15	child	child	NOUN
inlawrev-3379	84	16	,	,	PUNCT
inlawrev-3379	84	17	many	many	ADJ
inlawrev-3379	84	18	adult	adult	NOUN
inlawrev-3379	84	19	family	family	NOUN
inlawrev-3379	84	20	members	member	NOUN
inlawrev-3379	84	21	are	be	AUX
inlawrev-3379	84	22	working	work	VERB
inlawrev-3379	84	23	as	as	ADV
inlawrev-3379	84	24	well	well	ADV
inlawrev-3379	84	25	.	.	PUNCT
inlawrev-3379	85	1	13	13	NUM
inlawrev-3379	85	2	.	.	X
inlawrev-3379	86	1	see	see	VERB
inlawrev-3379	86	2	infra	infra	NOUN
inlawrev-3379	86	3	notes	note	VERB
inlawrev-3379	86	4	90	90	NUM
inlawrev-3379	86	5	-	-	SYM
inlawrev-3379	86	6	91	91	NUM
inlawrev-3379	86	7	and	and	CCONJ
inlawrev-3379	86	8	accompanying	accompany	VERB
inlawrev-3379	86	9	text	text	NOUN
inlawrev-3379	86	10	for	for	ADP
inlawrev-3379	86	11	a	a	DET
inlawrev-3379	86	12	discussion	discussion	NOUN
inlawrev-3379	86	13	of	of	ADP
inlawrev-3379	86	14	wages	wage	NOUN
inlawrev-3379	86	15	paid	pay	VERB
inlawrev-3379	86	16	to	to	PART
inlawrev-3379	86	17	experienced	experienced	VERB
inlawrev-3379	86	18	,	,	PUNCT
inlawrev-3379	86	19	educated	educate	VERB
inlawrev-3379	86	20	nannies	nanny	NOUN
inlawrev-3379	86	21	.	.	PUNCT
inlawrev-3379	87	1	14	14	NUM
inlawrev-3379	87	2	.	.	PUNCT
inlawrev-3379	88	1	throughout	throughout	ADP
inlawrev-3379	88	2	this	this	DET
inlawrev-3379	88	3	article	article	NOUN
inlawrev-3379	88	4	,	,	PUNCT
inlawrev-3379	88	5	use	use	NOUN
inlawrev-3379	88	6	of	of	ADP
inlawrev-3379	88	7	the	the	DET
inlawrev-3379	88	8	term	term	NOUN
inlawrev-3379	88	9	"	"	PUNCT
inlawrev-3379	88	10	illegal	illegal	ADJ
inlawrev-3379	88	11	immigrant	immigrant	ADJ
inlawrev-3379	88	12	child	child	NOUN
inlawrev-3379	88	13	care	care	NOUN
inlawrev-3379	88	14	worker	worker	NOUN
inlawrev-3379	88	15	"	"	PUNCT
inlawrev-3379	88	16	is	be	AUX
inlawrev-3379	88	17	distinguished	distinguish	VERB
inlawrev-3379	88	18	from	from	ADP
inlawrev-3379	88	19	"	"	PUNCT
inlawrev-3379	88	20	illegal	illegal	ADJ
inlawrev-3379	88	21	child	child	NOUN
inlawrev-3379	88	22	care	care	NOUN
inlawrev-3379	88	23	worker	worker	NOUN
inlawrev-3379	88	24	.	.	PUNCT
inlawrev-3379	88	25	"	"	PUNCT
inlawrev-3379	89	1	the	the	DET
inlawrev-3379	89	2	author	author	NOUN
inlawrev-3379	89	3	intends	intend	VERB
inlawrev-3379	89	4	illegal	illegal	ADJ
inlawrev-3379	89	5	immigrant	immigrant	ADJ
inlawrev-3379	89	6	child	child	NOUN
inlawrev-3379	89	7	care	care	NOUN
inlawrev-3379	89	8	worker	worker	NOUN
inlawrev-3379	89	9	to	to	PART
inlawrev-3379	89	10	mean	mean	VERB
inlawrev-3379	89	11	someone	someone	PRON
inlawrev-3379	89	12	who	who	PRON
inlawrev-3379	89	13	is	be	AUX
inlawrev-3379	89	14	ineligible	ineligible	ADJ
inlawrev-3379	89	15	to	to	PART
inlawrev-3379	89	16	work	work	VERB
inlawrev-3379	89	17	in	in	ADP
inlawrev-3379	89	18	the	the	DET
inlawrev-3379	89	19	united	united	PROPN
inlawrev-3379	89	20	states	states	PROPN
inlawrev-3379	89	21	.	.	PUNCT
inlawrev-3379	90	1	based	base	VERB
inlawrev-3379	90	2	on	on	ADP
inlawrev-3379	90	3	this	this	DET
inlawrev-3379	90	4	definition	definition	NOUN
inlawrev-3379	90	5	,	,	PUNCT
inlawrev-3379	90	6	legal	legal	ADJ
inlawrev-3379	90	7	workers	worker	NOUN
inlawrev-3379	90	8	include	include	VERB
inlawrev-3379	90	9	workers	worker	NOUN
inlawrev-3379	90	10	with	with	ADP
inlawrev-3379	90	11	documentation	documentation	NOUN
inlawrev-3379	90	12	of	of	ADP
inlawrev-3379	90	13	united	united	PROPN
inlawrev-3379	90	14	states	states	PROPN
inlawrev-3379	90	15	citizenship	citizenship	NOUN
inlawrev-3379	90	16	,	,	PUNCT
inlawrev-3379	90	17	lawful	lawful	ADJ
inlawrev-3379	90	18	residence	residence	NOUN
inlawrev-3379	90	19	,	,	PUNCT
inlawrev-3379	90	20	or	or	CCONJ
inlawrev-3379	90	21	ins	ins	PROPN
inlawrev-3379	90	22	work	work	NOUN
inlawrev-3379	90	23	authorization	authorization	NOUN
inlawrev-3379	90	24	.	.	PUNCT
inlawrev-3379	91	1	when	when	SCONJ
inlawrev-3379	91	2	referring	refer	VERB
inlawrev-3379	91	3	to	to	ADP
inlawrev-3379	91	4	an	an	DET
inlawrev-3379	91	5	illegal	illegal	ADJ
inlawrev-3379	91	6	child	child	NOUN
inlawrev-3379	91	7	care	care	NOUN
inlawrev-3379	91	8	worker	worker	NOUN
inlawrev-3379	91	9	,	,	PUNCT
inlawrev-3379	91	10	the	the	DET
inlawrev-3379	91	11	author	author	NOUN
inlawrev-3379	91	12	intends	intend	VERB
inlawrev-3379	91	13	to	to	PART
inlawrev-3379	91	14	include	include	VERB
inlawrev-3379	91	15	any	any	DET
inlawrev-3379	91	16	worker	worker	NOUN
inlawrev-3379	91	17	who	who	PRON
inlawrev-3379	91	18	is	be	AUX
inlawrev-3379	91	19	a	a	DET
inlawrev-3379	91	20	citizen	citizen	NOUN
inlawrev-3379	91	21	,	,	PUNCT
inlawrev-3379	91	22	resident	resident	NOUN
inlawrev-3379	91	23	,	,	PUNCT
inlawrev-3379	91	24	or	or	CCONJ
inlawrev-3379	91	25	other	other	ADJ
inlawrev-3379	91	26	individual	individual	NOUN
inlawrev-3379	91	27	who	who	PRON
inlawrev-3379	91	28	is	be	AUX
inlawrev-3379	91	29	authorized	authorize	VERB
inlawrev-3379	91	30	to	to	PART
inlawrev-3379	91	31	work	work	VERB
inlawrev-3379	91	32	in	in	ADP
inlawrev-3379	91	33	the	the	DET
inlawrev-3379	91	34	united	united	PROPN
inlawrev-3379	91	35	states	states	PROPN
inlawrev-3379	91	36	,	,	PUNCT
inlawrev-3379	91	37	but	but	CCONJ
inlawrev-3379	91	38	who	who	PRON
inlawrev-3379	91	39	fails	fail	VERB
inlawrev-3379	91	40	to	to	PART
inlawrev-3379	91	41	comply	comply	VERB
inlawrev-3379	91	42	with	with	ADP
inlawrev-3379	91	43	federal	federal	ADJ
inlawrev-3379	91	44	and	and	CCONJ
inlawrev-3379	91	45	state	state	NOUN
inlawrev-3379	91	46	employment	employment	NOUN
inlawrev-3379	91	47	tax	tax	NOUN
inlawrev-3379	91	48	laws	law	NOUN
inlawrev-3379	91	49	or	or	CCONJ
inlawrev-3379	91	50	to	to	PART
inlawrev-3379	91	51	report	report	VERB
inlawrev-3379	91	52	earned	earn	VERB
inlawrev-3379	91	53	income	income	NOUN
inlawrev-3379	91	54	.	.	PUNCT
inlawrev-3379	92	1	15	15	X
inlawrev-3379	92	2	.	.	X
inlawrev-3379	93	1	see	see	VERB
inlawrev-3379	93	2	kathleen	kathleen	PROPN
inlawrev-3379	93	3	a.	a.	NOUN
inlawrev-3379	93	4	delaney	delaney	PROPN
inlawrev-3379	93	5	,	,	PUNCT
inlawrev-3379	93	6	note	note	NOUN
inlawrev-3379	93	7	,	,	PUNCT
inlawrev-3379	93	8	a	a	DET
inlawrev-3379	93	9	response	response	NOUN
inlawrev-3379	93	10	to	to	PART
inlawrev-3379	93	11	"	"	PUNCT
inlawrev-3379	93	12	nannygate	nannygate	VERB
inlawrev-3379	93	13	:	:	PUNCT
inlawrev-3379	93	14	"	"	PUNCT
inlawrev-3379	93	15	untangling	untangle	VERB
inlawrev-3379	93	16	u.s	u.s	PROPN
inlawrev-3379	93	17	.	.	PROPN
inlawrev-3379	93	18	immigration	immigration	NOUN
inlawrev-3379	93	19	law	law	NOUN
inlawrev-3379	93	20	to	to	PART
inlawrev-3379	93	21	enable	enable	VERB
inlawrev-3379	93	22	american	american	ADJ
inlawrev-3379	93	23	parents	parent	NOUN
inlawrev-3379	93	24	to	to	PART
inlawrev-3379	93	25	hire	hire	VERB
inlawrev-3379	93	26	foreign	foreign	ADJ
inlawrev-3379	93	27	child	child	NOUN
inlawrev-3379	93	28	care	care	NOUN
inlawrev-3379	93	29	providers	provider	NOUN
inlawrev-3379	93	30	,	,	PUNCT
inlawrev-3379	93	31	70	70	NUM
inlawrev-3379	93	32	ind	ind	NOUN
inlawrev-3379	93	33	.	.	PUNCT
inlawrev-3379	94	1	l.j	l.j	PROPN
inlawrev-3379	94	2	.	.	PROPN
inlawrev-3379	94	3	1	1	NUM
inlawrev-3379	94	4	1	1	NUM
inlawrev-3379	94	5	90	90	NUM
inlawrev-3379	94	6	indiana	indiana	NOUN
inlawrev-3379	94	7	law	law	NOUN
inlawrev-3379	94	8	review	review	NOUN
inlawrev-3379	95	1	[	[	X
inlawrev-3379	95	2	vol	vol	NOUN
inlawrev-3379	95	3	.	.	PUNCT
inlawrev-3379	96	1	32	32	NUM
inlawrev-3379	96	2	:	:	SYM
inlawrev-3379	96	3	1	1	NUM
inlawrev-3379	96	4	1	1	NUM
inlawrev-3379	96	5	87	87	NUM
inlawrev-3379	96	6	require	require	NOUN
inlawrev-3379	96	7	household	household	NOUN
inlawrev-3379	96	8	employers	employer	NOUN
inlawrev-3379	96	9	to	to	PART
inlawrev-3379	96	10	hire	hire	VERB
inlawrev-3379	96	11	legal	legal	ADJ
inlawrev-3379	96	12	household	household	NOUN
inlawrev-3379	96	13	workers	worker	NOUN
inlawrev-3379	96	14	and	and	CCONJ
inlawrev-3379	96	15	pay	pay	VERB
inlawrev-3379	96	16	employment	employment	NOUN
inlawrev-3379	96	17	taxes	taxis	NOUN
inlawrev-3379	96	18	.	.	PUNCT
inlawrev-3379	97	1	the	the	DET
inlawrev-3379	97	2	delivery	delivery	NOUN
inlawrev-3379	97	3	ofchild	ofchild	VERB
inlawrev-3379	97	4	care	care	NOUN
inlawrev-3379	97	5	services	service	NOUN
inlawrev-3379	97	6	results	result	NOUN
inlawrev-3379	97	7	from	from	ADP
inlawrev-3379	97	8	the	the	DET
inlawrev-3379	97	9	formation	formation	NOUN
inlawrev-3379	97	10	ofa	ofa	PROPN
inlawrev-3379	97	11	partnership	partnership	NOUN
inlawrev-3379	97	12	between	between	ADP
inlawrev-3379	97	13	parents	parent	NOUN
inlawrev-3379	97	14	,	,	PUNCT
inlawrev-3379	97	15	private	private	ADJ
inlawrev-3379	97	16	child	child	NOUN
inlawrev-3379	97	17	care	care	NOUN
inlawrev-3379	97	18	providers	provider	NOUN
inlawrev-3379	97	19	,	,	PUNCT
inlawrev-3379	97	20	and	and	CCONJ
inlawrev-3379	97	21	the	the	DET
inlawrev-3379	97	22	public	public	NOUN
inlawrev-3379	97	23	.	.	PUNCT
inlawrev-3379	98	1	^^	^^	PUNCT
inlawrev-3379	98	2	the	the	DET
inlawrev-3379	98	3	federal	federal	ADJ
inlawrev-3379	98	4	tax	tax	NOUN
inlawrev-3379	98	5	laws	law	NOUN
inlawrev-3379	98	6	reign	reign	NOUN
inlawrev-3379	98	7	as	as	ADP
inlawrev-3379	98	8	the	the	DET
inlawrev-3379	98	9	key	key	ADJ
inlawrev-3379	98	10	element	element	NOUN
inlawrev-3379	98	11	of	of	ADP
inlawrev-3379	98	12	the	the	DET
inlawrev-3379	98	13	public	public	ADJ
inlawrev-3379	98	14	paradigm.*^	paradigm.*^	PROPN
inlawrev-3379	98	15	the	the	DET
inlawrev-3379	98	16	provisions	provision	NOUN
inlawrev-3379	98	17	that	that	PRON
inlawrev-3379	98	18	command	command	VERB
inlawrev-3379	98	19	the	the	DET
inlawrev-3379	98	20	payment	payment	NOUN
inlawrev-3379	98	21	of	of	ADP
inlawrev-3379	98	22	employment	employment	NOUN
inlawrev-3379	98	23	taxes	taxis	NOUN
inlawrev-3379	98	24	are	be	AUX
inlawrev-3379	98	25	found	find	VERB
inlawrev-3379	98	26	in	in	ADP
inlawrev-3379	98	27	the	the	DET
inlawrev-3379	98	28	internal	internal	ADJ
inlawrev-3379	98	29	revenue	revenue	NOUN
inlawrev-3379	98	30	code	code	NOUN
inlawrev-3379	98	31	(	(	PUNCT
inlawrev-3379	98	32	the	the	DET
inlawrev-3379	98	33	"	"	PUNCT
inlawrev-3379	98	34	irc"),'^	irc"),'^	NOUN
inlawrev-3379	98	35	as	as	SCONJ
inlawrev-3379	98	36	is	be	AUX
inlawrev-3379	98	37	the	the	DET
inlawrev-3379	98	38	child	child	NOUN
inlawrev-3379	98	39	care	care	NOUN
inlawrev-3379	98	40	tax	tax	NOUN
inlawrev-3379	98	41	credit,'^	credit,'^	NOUN
inlawrev-3379	98	42	which	which	PRON
inlawrev-3379	98	43	provides	provide	VERB
inlawrev-3379	98	44	a	a	DET
inlawrev-3379	98	45	federal	federal	ADJ
inlawrev-3379	98	46	tax	tax	NOUN
inlawrev-3379	98	47	rebate	rebate	NOUN
inlawrev-3379	98	48	for	for	ADP
inlawrev-3379	98	49	child	child	NOUN
inlawrev-3379	98	50	care	care	NOUN
inlawrev-3379	98	51	expenses	expense	NOUN
inlawrev-3379	98	52	.	.	PUNCT
inlawrev-3379	99	1	the	the	DET
inlawrev-3379	99	2	child	child	NOUN
inlawrev-3379	99	3	care	care	NOUN
inlawrev-3379	99	4	credit	credit	NOUN
inlawrev-3379	99	5	is	be	AUX
inlawrev-3379	99	6	in	in	ADP
inlawrev-3379	99	7	fact	fact	NOUN
inlawrev-3379	99	8	the	the	DET
inlawrev-3379	99	9	largest	large	ADJ
inlawrev-3379	99	10	federal	federal	ADJ
inlawrev-3379	99	11	child	child	NOUN
inlawrev-3379	99	12	care	care	NOUN
inlawrev-3379	99	13	subsidy	subsidy	NOUN
inlawrev-3379	99	14	available	available	ADJ
inlawrev-3379	99	15	to	to	ADP
inlawrev-3379	99	16	taxpayers	taxpayer	NOUN
inlawrev-3379	99	17	with	with	ADP
inlawrev-3379	99	18	dependent	dependent	ADJ
inlawrev-3379	99	19	children.^^	children.^^	NOUN
inlawrev-3379	99	20	reliance	reliance	NOUN
inlawrev-3379	99	21	on	on	ADP
inlawrev-3379	99	22	limited	limited	ADJ
inlawrev-3379	99	23	tax	tax	NOUN
inlawrev-3379	99	24	credits	credit	NOUN
inlawrev-3379	99	25	to	to	PART
inlawrev-3379	99	26	subsidize	subsidize	VERB
inlawrev-3379	99	27	the	the	DET
inlawrev-3379	99	28	cost	cost	NOUN
inlawrev-3379	99	29	of	of	ADP
inlawrev-3379	99	30	child	child	NOUN
inlawrev-3379	99	31	care	care	NOUN
inlawrev-3379	99	32	is	be	AUX
inlawrev-3379	99	33	symptomatic	symptomatic	ADJ
inlawrev-3379	99	34	of	of	ADP
inlawrev-3379	99	35	a	a	DET
inlawrev-3379	99	36	federal	federal	ADJ
inlawrev-3379	99	37	tax	tax	NOUN
inlawrev-3379	99	38	policy	policy	NOUN
inlawrev-3379	99	39	that	that	PRON
inlawrev-3379	99	40	provides	provide	VERB
inlawrev-3379	99	41	rebates	rebate	NOUN
inlawrev-3379	99	42	to	to	ADP
inlawrev-3379	99	43	taxpaying	taxpaying	NOUN
inlawrev-3379	99	44	families	family	NOUN
inlawrev-3379	99	45	but	but	CCONJ
inlawrev-3379	99	46	fails	fail	VERB
inlawrev-3379	99	47	to	to	PART
inlawrev-3379	99	48	consider	consider	VERB
inlawrev-3379	99	49	the	the	DET
inlawrev-3379	99	50	interests	interest	NOUN
inlawrev-3379	99	51	of	of	ADP
inlawrev-3379	99	52	child	child	NOUN
inlawrev-3379	99	53	care	care	NOUN
inlawrev-3379	99	54	providers	provider	NOUN
inlawrev-3379	99	55	.	.	PUNCT
inlawrev-3379	100	1	federal	federal	ADJ
inlawrev-3379	100	2	child	child	NOUN
inlawrev-3379	100	3	care	care	NOUN
inlawrev-3379	100	4	tax	tax	NOUN
inlawrev-3379	100	5	expenditures	expenditure	NOUN
inlawrev-3379	100	6	,	,	PUNCT
inlawrev-3379	100	7	such	such	ADJ
inlawrev-3379	100	8	as	as	ADP
inlawrev-3379	100	9	the	the	DET
inlawrev-3379	100	10	child	child	NOUN
inlawrev-3379	100	11	care	care	NOUN
inlawrev-3379	100	12	credit	credit	NOUN
inlawrev-3379	100	13	,	,	PUNCT
inlawrev-3379	100	14	can	can	AUX
inlawrev-3379	100	15	be	be	AUX
inlawrev-3379	100	16	utilized	utilize	VERB
inlawrev-3379	100	17	to	to	PART
inlawrev-3379	100	18	elevate	elevate	VERB
inlawrev-3379	100	19	the	the	DET
inlawrev-3379	100	20	status	status	NOUN
inlawrev-3379	100	21	of	of	ADP
inlawrev-3379	100	22	domestic	domestic	ADJ
inlawrev-3379	100	23	work	work	NOUN
inlawrev-3379	100	24	,	,	PUNCT
inlawrev-3379	100	25	allowing	allow	VERB
inlawrev-3379	100	26	child	child	NOUN
inlawrev-3379	100	27	care	care	NOUN
inlawrev-3379	100	28	providers	provider	NOUN
inlawrev-3379	100	29	to	to	PART
inlawrev-3379	100	30	achieve	achieve	VERB
inlawrev-3379	100	31	economic	economic	ADJ
inlawrev-3379	100	32	parity	parity	NOUN
inlawrev-3379	100	33	with	with	ADP
inlawrev-3379	100	34	other	other	ADJ
inlawrev-3379	100	35	laborers	laborer	NOUN
inlawrev-3379	100	36	.	.	PUNCT
inlawrev-3379	101	1	advancements	advancement	NOUN
inlawrev-3379	101	2	in	in	ADP
inlawrev-3379	101	3	the	the	DET
inlawrev-3379	101	4	working	work	VERB
inlawrev-3379	101	5	conditions	condition	NOUN
inlawrev-3379	101	6	associated	associate	VERB
inlawrev-3379	101	7	with	with	ADP
inlawrev-3379	101	8	in	in	ADP
inlawrev-3379	101	9	-	-	PUNCT
inlawrev-3379	101	10	home	home	NOUN
inlawrev-3379	101	11	child	child	NOUN
inlawrev-3379	101	12	care	care	NOUN
inlawrev-3379	101	13	work	work	NOUN
inlawrev-3379	101	14	will	will	AUX
inlawrev-3379	101	15	make	make	VERB
inlawrev-3379	101	16	domestic	domestic	ADJ
inlawrev-3379	101	17	employment	employment	NOUN
inlawrev-3379	101	18	a	a	DET
inlawrev-3379	101	19	more	more	ADV
inlawrev-3379	101	20	attractive	attractive	ADJ
inlawrev-3379	101	21	employment	employment	NOUN
inlawrev-3379	101	22	option	option	NOUN
inlawrev-3379	101	23	for	for	ADP
inlawrev-3379	101	24	women	woman	NOUN
inlawrev-3379	101	25	,	,	PUNCT
inlawrev-3379	101	26	particularly	particularly	ADV
inlawrev-3379	101	27	women	woman	NOUN
inlawrev-3379	101	28	who	who	PRON
inlawrev-3379	101	29	are	be	AUX
inlawrev-3379	101	30	re	re	VERB
inlawrev-3379	101	31	-	-	VERB
inlawrev-3379	101	32	entering	enter	VERB
inlawrev-3379	101	33	the	the	DET
inlawrev-3379	101	34	workforce	workforce	NOUN
inlawrev-3379	101	35	after	after	ADP
inlawrev-3379	101	36	raising	raise	VERB
inlawrev-3379	101	37	children	child	NOUN
inlawrev-3379	101	38	of	of	ADP
inlawrev-3379	101	39	their	their	PRON
inlawrev-3379	101	40	own	own	ADJ
inlawrev-3379	101	41	.	.	PUNCT
inlawrev-3379	102	1	the	the	DET
inlawrev-3379	102	2	failure	failure	NOUN
inlawrev-3379	102	3	to	to	PART
inlawrev-3379	102	4	require	require	VERB
inlawrev-3379	102	5	household	household	NOUN
inlawrev-3379	102	6	employers	employer	NOUN
inlawrev-3379	102	7	to	to	PART
inlawrev-3379	102	8	establish	establish	VERB
inlawrev-3379	102	9	legal	legal	ADJ
inlawrev-3379	102	10	employment	employment	NOUN
inlawrev-3379	102	11	relationships	relationship	NOUN
inlawrev-3379	102	12	with	with	ADP
inlawrev-3379	102	13	child	child	NOUN
inlawrev-3379	102	14	care	care	NOUN
inlawrev-3379	102	15	providers	provider	NOUN
inlawrev-3379	102	16	devalues	devalue	VERB
inlawrev-3379	102	17	domestic	domestic	ADJ
inlawrev-3379	102	18	work	work	NOUN
inlawrev-3379	102	19	and	and	CCONJ
inlawrev-3379	102	20	produces	produce	VERB
inlawrev-3379	102	21	adverse	adverse	ADJ
inlawrev-3379	102	22	economic	economic	ADJ
inlawrev-3379	102	23	consequences	consequence	NOUN
inlawrev-3379	102	24	that	that	PRON
inlawrev-3379	102	25	extend	extend	VERB
inlawrev-3379	102	26	beyond	beyond	ADP
inlawrev-3379	102	27	the	the	DET
inlawrev-3379	102	28	exploitation	exploitation	NOUN
inlawrev-3379	102	29	of	of	ADP
inlawrev-3379	102	30	any	any	DET
inlawrev-3379	102	31	individual	individual	ADJ
inlawrev-3379	102	32	worker	worker	NOUN
inlawrev-3379	102	33	.	.	PUNCT
inlawrev-3379	103	1	child	child	NOUN
inlawrev-3379	103	2	care	care	NOUN
inlawrev-3379	103	3	workers	worker	NOUN
inlawrev-3379	103	4	who	who	PRON
inlawrev-3379	103	5	do	do	AUX
inlawrev-3379	103	6	not	not	PART
inlawrev-3379	103	7	receive	receive	VERB
inlawrev-3379	103	8	wages	wage	NOUN
inlawrev-3379	103	9	and	and	CCONJ
inlawrev-3379	103	10	benefits	benefit	NOUN
inlawrev-3379	103	11	necessary	necessary	ADJ
inlawrev-3379	103	12	for	for	SCONJ
inlawrev-3379	103	13	their	their	PRON
inlawrev-3379	103	14	basic	basic	ADJ
inlawrev-3379	103	15	subsistence	subsistence	NOUN
inlawrev-3379	103	16	must	must	AUX
inlawrev-3379	103	17	rely	rely	VERB
inlawrev-3379	103	18	on	on	ADP
inlawrev-3379	103	19	other	other	ADJ
inlawrev-3379	103	20	sources	source	NOUN
inlawrev-3379	103	21	of	of	ADP
inlawrev-3379	103	22	financial	financial	ADJ
inlawrev-3379	103	23	assistance	assistance	NOUN
inlawrev-3379	103	24	.	.	PUNCT
inlawrev-3379	104	1	ultimately	ultimately	ADV
inlawrev-3379	104	2	the	the	DET
inlawrev-3379	104	3	cost	cost	NOUN
inlawrev-3379	104	4	of	of	ADP
inlawrev-3379	104	5	supporting	support	VERB
inlawrev-3379	104	6	domestic	domestic	ADJ
inlawrev-3379	104	7	workers	worker	NOUN
inlawrev-3379	104	8	and	and	CCONJ
inlawrev-3379	104	9	their	their	PRON
inlawrev-3379	104	10	families	family	NOUN
inlawrev-3379	104	11	shifts	shift	NOUN
inlawrev-3379	104	12	to	to	ADP
inlawrev-3379	104	13	the	the	DET
inlawrev-3379	104	14	public	public	NOUN
inlawrev-3379	104	15	through	through	ADP
inlawrev-3379	104	16	government	government	NOUN
inlawrev-3379	104	17	programs	program	NOUN
inlawrev-3379	104	18	such	such	ADJ
inlawrev-3379	104	19	as	as	ADP
inlawrev-3379	104	20	medicaid	medicaid	PROPN
inlawrev-3379	104	21	,	,	PUNCT
inlawrev-3379	104	22	aid	aid	NOUN
inlawrev-3379	104	23	to	to	ADP
inlawrev-3379	104	24	families	family	NOUN
inlawrev-3379	104	25	with	with	ADP
inlawrev-3379	104	26	dependent	dependent	ADJ
inlawrev-3379	104	27	children	child	NOUN
inlawrev-3379	104	28	(	(	PUNCT
inlawrev-3379	104	29	"	"	PUNCT
inlawrev-3379	104	30	afdc	afdc	NOUN
inlawrev-3379	104	31	"	"	PUNCT
inlawrev-3379	104	32	)	)	PUNCT
inlawrev-3379	104	33	,	,	PUNCT
inlawrev-3379	104	34	and	and	CCONJ
inlawrev-3379	104	35	food	food	NOUN
inlawrev-3379	104	36	stamps	stamp	NOUN
inlawrev-3379	104	37	.	.	PUNCT
inlawrev-3379	105	1	the	the	DET
inlawrev-3379	105	2	importance	importance	NOUN
inlawrev-3379	105	3	ofthese	ofthese	ADJ
inlawrev-3379	105	4	issues	issue	NOUN
inlawrev-3379	105	5	justifies	justify	VERB
inlawrev-3379	105	6	the	the	DET
inlawrev-3379	105	7	establishment	establishment	NOUN
inlawrev-3379	105	8	of	of	ADP
inlawrev-3379	105	9	a	a	DET
inlawrev-3379	105	10	federal	federal	ADJ
inlawrev-3379	105	11	tax	tax	NOUN
inlawrev-3379	105	12	policy	policy	NOUN
inlawrev-3379	105	13	that	that	PRON
inlawrev-3379	105	14	protects	protect	VERB
inlawrev-3379	105	15	the	the	DET
inlawrev-3379	105	16	interests	interest	NOUN
inlawrev-3379	105	17	of	of	ADP
inlawrev-3379	105	18	household	household	NOUN
inlawrev-3379	105	19	employees	employee	NOUN
inlawrev-3379	105	20	and	and	CCONJ
inlawrev-3379	105	21	their	their	PRON
inlawrev-3379	105	22	families	family	NOUN
inlawrev-3379	105	23	by	by	ADP
inlawrev-3379	105	24	shifting	shift	VERB
inlawrev-3379	105	25	the	the	DET
inlawrev-3379	105	26	economic	economic	ADJ
inlawrev-3379	105	27	burden	burden	NOUN
inlawrev-3379	105	28	of	of	ADP
inlawrev-3379	105	29	providing	provide	VERB
inlawrev-3379	105	30	for	for	ADP
inlawrev-3379	105	31	these	these	DET
inlawrev-3379	105	32	workers	worker	NOUN
inlawrev-3379	105	33	to	to	ADP
inlawrev-3379	105	34	the	the	DET
inlawrev-3379	105	35	employers	employer	NOUN
inlawrev-3379	105	36	for	for	ADP
inlawrev-3379	105	37	whom	whom	PRON
inlawrev-3379	105	38	they	they	PRON
inlawrev-3379	105	39	work	work	VERB
inlawrev-3379	105	40	.	.	PUNCT
inlawrev-3379	106	1	however	however	ADV
inlawrev-3379	106	2	,	,	PUNCT
inlawrev-3379	106	3	the	the	DET
inlawrev-3379	106	4	tax	tax	NOUN
inlawrev-3379	106	5	code	code	NOUN
inlawrev-3379	106	6	and	and	CCONJ
inlawrev-3379	106	7	its	its	PRON
inlawrev-3379	106	8	enforcers	enforcer	NOUN
inlawrev-3379	106	9	have	have	AUX
inlawrev-3379	106	10	done	do	VERB
inlawrev-3379	106	11	little	little	ADJ
inlawrev-3379	106	12	to	to	PART
inlawrev-3379	106	13	encourage	encourage	VERB
inlawrev-3379	106	14	household	household	NOUN
inlawrev-3379	106	15	employers	employer	NOUN
inlawrev-3379	106	16	to	to	PART
inlawrev-3379	106	17	pay	pay	VERB
inlawrev-3379	106	18	employment	employment	NOUN
inlawrev-3379	106	19	taxes	taxis	NOUN
inlawrev-3379	106	20	for	for	ADP
inlawrev-3379	106	21	their	their	PRON
inlawrev-3379	106	22	household	household	NOUN
inlawrev-3379	106	23	employees	employee	NOUN
inlawrev-3379	106	24	.	.	PUNCT
inlawrev-3379	107	1	the	the	DET
inlawrev-3379	107	2	purpose	purpose	NOUN
inlawrev-3379	107	3	of	of	ADP
inlawrev-3379	107	4	this	this	DET
inlawrev-3379	107	5	article	article	NOUN
inlawrev-3379	107	6	is	be	AUX
inlawrev-3379	107	7	to	to	PART
inlawrev-3379	107	8	explore	explore	VERB
inlawrev-3379	107	9	why	why	SCONJ
inlawrev-3379	107	10	compliance	compliance	NOUN
inlawrev-3379	107	11	with	with	ADP
inlawrev-3379	107	12	the	the	DET
inlawrev-3379	107	13	federal	federal	ADJ
inlawrev-3379	107	14	domestic	domestic	ADJ
inlawrev-3379	107	15	employment	employment	NOUN
inlawrev-3379	107	16	tax	tax	NOUN
inlawrev-3379	107	17	laws	law	NOUN
inlawrev-3379	107	18	has	have	AUX
inlawrev-3379	107	19	decreased	decrease	VERB
inlawrev-3379	107	20	despite	despite	SCONJ
inlawrev-3379	107	21	simplification	simplification	NOUN
inlawrev-3379	107	22	of	of	ADP
inlawrev-3379	107	23	the	the	DET
inlawrev-3379	107	24	305	305	NUM
inlawrev-3379	107	25	,	,	PUNCT
inlawrev-3379	107	26	314	314	NUM
inlawrev-3379	107	27	(	(	PUNCT
inlawrev-3379	107	28	1994	1994	NUM
inlawrev-3379	107	29	)	)	PUNCT
inlawrev-3379	107	30	(	(	PUNCT
inlawrev-3379	107	31	quoting	quote	VERB
inlawrev-3379	107	32	ellen	ellen	PROPN
inlawrev-3379	107	33	sehgal	sehgal	PROPN
inlawrev-3379	107	34	&	&	CCONJ
inlawrev-3379	107	35	joyce	joyce	PROPN
inlawrev-3379	107	36	vialet	vialet	PROPN
inlawrev-3379	107	37	,	,	PUNCT
inlawrev-3379	107	38	documenting	document	VERB
inlawrev-3379	107	39	the	the	DET
inlawrev-3379	107	40	undocumented	undocumented	ADJ
inlawrev-3379	107	41	:	:	PUNCT
inlawrev-3379	107	42	data	datum	NOUN
inlawrev-3379	107	43	,	,	PUNCT
inlawrev-3379	107	44	like	like	ADP
inlawrev-3379	107	45	aliens	alien	NOUN
inlawrev-3379	107	46	,	,	PUNCT
inlawrev-3379	107	47	are	be	AUX
inlawrev-3379	107	48	elusive	elusive	ADJ
inlawrev-3379	107	49	,	,	PUNCT
inlawrev-3379	107	50	monthly	monthly	ADJ
inlawrev-3379	107	51	lab	lab	NOUN
inlawrev-3379	107	52	.	.	PUNCT
inlawrev-3379	108	1	rev	rev	PROPN
inlawrev-3379	108	2	.	.	PROPN
inlawrev-3379	108	3	,	,	PUNCT
inlawrev-3379	108	4	oct	oct	PROPN
inlawrev-3379	108	5	.	.	PROPN
inlawrev-3379	108	6	1990	1990	NUM
inlawrev-3379	108	7	at	at	ADP
inlawrev-3379	108	8	18	18	NUM
inlawrev-3379	108	9	,	,	PUNCT
inlawrev-3379	108	10	20	20	NUM
inlawrev-3379	108	11	)	)	PUNCT
inlawrev-3379	108	12	.	.	PUNCT
inlawrev-3379	109	1	16	16	NUM
inlawrev-3379	109	2	.	.	PUNCT
inlawrev-3379	110	1	see	see	VERB
inlawrev-3379	110	2	sharon	sharon	PROPN
inlawrev-3379	110	3	c.	c.	PROPN
inlawrev-3379	110	4	nantell	nantell	PROPN
inlawrev-3379	110	5	,	,	PUNCT
inlawrev-3379	110	6	the	the	DET
inlawrev-3379	110	7	tax	tax	NOUN
inlawrev-3379	110	8	paradigm	paradigm	NOUN
inlawrev-3379	110	9	ofchild	ofchild	VERB
inlawrev-3379	110	10	care	care	NOUN
inlawrev-3379	110	11	:	:	PUNCT
inlawrev-3379	110	12	shifting	shift	VERB
inlawrev-3379	110	13	attitudes	attitude	NOUN
inlawrev-3379	110	14	toward	toward	ADP
inlawrev-3379	110	15	a	a	DET
inlawrev-3379	110	16	private\public\parental	private\public\parental	PROPN
inlawrev-3379	110	17	alliance	alliance	NOUN
inlawrev-3379	110	18	,	,	PUNCT
inlawrev-3379	110	19	80	80	NUM
inlawrev-3379	110	20	marq	marq	NOUN
inlawrev-3379	110	21	.	.	PUNCT
inlawrev-3379	111	1	l.	l.	PROPN
inlawrev-3379	111	2	rev	rev	PROPN
inlawrev-3379	111	3	.	.	PROPN
inlawrev-3379	111	4	883	883	NUM
inlawrev-3379	111	5	(	(	PUNCT
inlawrev-3379	111	6	1997	1997	NUM
inlawrev-3379	111	7	)	)	PUNCT
inlawrev-3379	111	8	.	.	PUNCT
inlawrev-3379	112	1	the	the	DET
inlawrev-3379	112	2	author	author	NOUN
inlawrev-3379	112	3	refers	refer	VERB
inlawrev-3379	112	4	to	to	ADP
inlawrev-3379	112	5	the	the	DET
inlawrev-3379	112	6	delivery	delivery	NOUN
inlawrev-3379	112	7	of	of	ADP
inlawrev-3379	112	8	child	child	NOUN
inlawrev-3379	112	9	care	care	NOUN
inlawrev-3379	112	10	services	service	NOUN
inlawrev-3379	112	11	to	to	ADP
inlawrev-3379	112	12	parents	parent	NOUN
inlawrev-3379	112	13	through	through	ADP
inlawrev-3379	112	14	private	private	ADJ
inlawrev-3379	112	15	child	child	NOUN
inlawrev-3379	112	16	care	care	NOUN
inlawrev-3379	112	17	providers	provider	NOUN
inlawrev-3379	112	18	with	with	ADP
inlawrev-3379	112	19	federal	federal	ADJ
inlawrev-3379	112	20	subsidies	subsidy	NOUN
inlawrev-3379	112	21	.	.	PUNCT
inlawrev-3379	113	1	i	i	PRON
inlawrev-3379	113	2	d.	d.	PROPN
inlawrev-3379	113	3	at	at	ADP
inlawrev-3379	113	4	907	907	NUM
inlawrev-3379	113	5	-	-	SYM
inlawrev-3379	113	6	09	09	NUM
inlawrev-3379	113	7	.	.	PUNCT
inlawrev-3379	114	1	17	17	NUM
inlawrev-3379	114	2	.	.	PUNCT
inlawrev-3379	115	1	see	see	VERB
inlawrev-3379	115	2	i	i	PRON
inlawrev-3379	115	3	d	d	PROPN
inlawrev-3379	115	4	at	at	ADP
inlawrev-3379	115	5	909	909	NUM
inlawrev-3379	115	6	.	.	PUNCT
inlawrev-3379	116	1	18	18	NUM
inlawrev-3379	116	2	.	.	PUNCT
inlawrev-3379	116	3	i.r.c	i.r.c	NOUN
inlawrev-3379	116	4	.	.	PUNCT
inlawrev-3379	117	1	§	§	PROPN
inlawrev-3379	117	2	§	§	PROPN
inlawrev-3379	117	3	3101	3101	NUM
inlawrev-3379	117	4	(	(	PUNCT
inlawrev-3379	117	5	1994	1994	NUM
inlawrev-3379	117	6	)	)	PUNCT
inlawrev-3379	117	7	,	,	PUNCT
inlawrev-3379	117	8	3102	3102	NUM
inlawrev-3379	117	9	(	(	PUNCT
inlawrev-3379	117	10	west	west	NOUN
inlawrev-3379	117	11	supp	supp	PROPN
inlawrev-3379	117	12	.	.	PUNCT
inlawrev-3379	118	1	1998	1998	NUM
inlawrev-3379	118	2	)	)	PUNCT
inlawrev-3379	118	3	.	.	PUNCT
inlawrev-3379	119	1	19	19	NUM
inlawrev-3379	119	2	.	.	PUNCT
inlawrev-3379	119	3	i.r.c	i.r.c	NOUN
inlawrev-3379	119	4	.	.	PUNCT
inlawrev-3379	120	1	§	§	PROPN
inlawrev-3379	120	2	21	21	NUM
inlawrev-3379	120	3	(	(	PUNCT
inlawrev-3379	120	4	west	west	NOUN
inlawrev-3379	120	5	supp	supp	PROPN
inlawrev-3379	120	6	.	.	PUNCT
inlawrev-3379	121	1	1998	1998	NUM
inlawrev-3379	121	2	)	)	PUNCT
inlawrev-3379	121	3	.	.	PUNCT
inlawrev-3379	122	1	see	see	VERB
inlawrev-3379	122	2	infra	infra	NOUN
inlawrev-3379	122	3	notes	note	VERB
inlawrev-3379	122	4	149	149	NUM
inlawrev-3379	122	5	-	-	SYM
inlawrev-3379	122	6	55	55	NUM
inlawrev-3379	122	7	and	and	CCONJ
inlawrev-3379	122	8	accompanying	accompany	VERB
inlawrev-3379	122	9	text	text	NOUN
inlawrev-3379	122	10	for	for	ADP
inlawrev-3379	122	11	a	a	DET
inlawrev-3379	122	12	discussion	discussion	NOUN
inlawrev-3379	122	13	of	of	ADP
inlawrev-3379	122	14	the	the	DET
inlawrev-3379	122	15	child	child	NOUN
inlawrev-3379	122	16	care	care	NOUN
inlawrev-3379	122	17	credit	credit	NOUN
inlawrev-3379	122	18	requirements	requirement	NOUN
inlawrev-3379	122	19	.	.	PUNCT
inlawrev-3379	123	1	20	20	NUM
inlawrev-3379	123	2	.	.	X
inlawrev-3379	124	1	see	see	VERB
inlawrev-3379	124	2	stanfield	stanfield	PROPN
inlawrev-3379	124	3	,	,	PUNCT
inlawrev-3379	124	4	supra	supra	PROPN
inlawrev-3379	124	5	note	note	PROPN
inlawrev-3379	124	6	4	4	NUM
inlawrev-3379	124	7	,	,	PUNCT
inlawrev-3379	124	8	at	at	ADP
inlawrev-3379	124	9	5	5	NUM
inlawrev-3379	124	10	12	12	NUM
inlawrev-3379	124	11	.	.	PUNCT
inlawrev-3379	125	1	it	it	PRON
inlawrev-3379	125	2	is	be	AUX
inlawrev-3379	125	3	estimated	estimate	VERB
inlawrev-3379	125	4	that	that	SCONJ
inlawrev-3379	125	5	60	60	NUM
inlawrev-3379	125	6	%	%	NOUN
inlawrev-3379	125	7	of	of	ADP
inlawrev-3379	125	8	the	the	DET
inlawrev-3379	125	9	$	$	SYM
inlawrev-3379	125	10	7	7	NUM
inlawrev-3379	125	11	billion	billion	NUM
inlawrev-3379	125	12	in	in	ADP
inlawrev-3379	125	13	federal	federal	ADJ
inlawrev-3379	125	14	child	child	NOUN
inlawrev-3379	125	15	care	care	NOUN
inlawrev-3379	125	16	subsidies	subsidy	NOUN
inlawrev-3379	125	17	paid	pay	VERB
inlawrev-3379	125	18	in	in	ADP
inlawrev-3379	125	19	1991	1991	NUM
inlawrev-3379	125	20	were	be	AUX
inlawrev-3379	125	21	paid	pay	VERB
inlawrev-3379	125	22	through	through	ADP
inlawrev-3379	125	23	the	the	DET
inlawrev-3379	125	24	child	child	NOUN
inlawrev-3379	125	25	and	and	CCONJ
inlawrev-3379	125	26	dependent	dependent	ADJ
inlawrev-3379	125	27	tax	tax	NOUN
inlawrev-3379	125	28	credit	credit	NOUN
inlawrev-3379	125	29	.	.	PUNCT
inlawrev-3379	126	1	1	1	NUM
inlawrev-3379	126	2	999	999	NUM
inlawrev-3379	126	3	]	]	PUNCT
inlawrev-3379	126	4	protecting	protect	VERB
inlawrev-3379	126	5	child	child	NOUN
inlawrev-3379	126	6	care	care	NOUN
inlawrev-3379	126	7	workers	worker	NOUN
inlawrev-3379	126	8	1191	1191	NUM
inlawrev-3379	126	9	requirements	requirement	NOUN
inlawrev-3379	126	10	for	for	ADP
inlawrev-3379	126	11	paying	pay	VERB
inlawrev-3379	126	12	the	the	DET
inlawrev-3379	126	13	tax.^^	tax.^^	NOUN
inlawrev-3379	126	14	this	this	DET
inlawrev-3379	126	15	article	article	NOUN
inlawrev-3379	126	16	examines	examine	VERB
inlawrev-3379	126	17	noncompliance	noncompliance	NOUN
inlawrev-3379	126	18	with	with	ADP
inlawrev-3379	126	19	the	the	DET
inlawrev-3379	126	20	nanny	nanny	NOUN
inlawrev-3379	126	21	tax	tax	NOUN
inlawrev-3379	126	22	by	by	ADP
inlawrev-3379	126	23	household	household	NOUN
inlawrev-3379	126	24	employers	employer	NOUN
inlawrev-3379	126	25	and	and	CCONJ
inlawrev-3379	126	26	suggest	suggest	VERB
inlawrev-3379	126	27	proposals	proposal	NOUN
inlawrev-3379	126	28	for	for	ADP
inlawrev-3379	126	29	change	change	NOUN
inlawrev-3379	126	30	.	.	PUNCT
inlawrev-3379	127	1	the	the	DET
inlawrev-3379	127	2	issues	issue	NOUN
inlawrev-3379	127	3	raised	raise	VERB
inlawrev-3379	127	4	in	in	ADP
inlawrev-3379	127	5	this	this	DET
inlawrev-3379	127	6	article	article	NOUN
inlawrev-3379	127	7	apply	apply	VERB
inlawrev-3379	127	8	with	with	ADP
inlawrev-3379	127	9	equal	equal	ADJ
inlawrev-3379	127	10	force	force	NOUN
inlawrev-3379	127	11	to	to	ADP
inlawrev-3379	127	12	all	all	DET
inlawrev-3379	127	13	domestic	domestic	ADJ
inlawrev-3379	127	14	employees	employee	NOUN
inlawrev-3379	127	15	who	who	PRON
inlawrev-3379	127	16	are	be	AUX
inlawrev-3379	127	17	denied	deny	VERB
inlawrev-3379	127	18	the	the	DET
inlawrev-3379	127	19	benefits	benefit	NOUN
inlawrev-3379	127	20	afforded	afford	VERB
inlawrev-3379	127	21	other	other	ADJ
inlawrev-3379	127	22	paid	pay	VERB
inlawrev-3379	127	23	laborers	laborer	NOUN
inlawrev-3379	127	24	,	,	PUNCT
inlawrev-3379	127	25	not	not	PART
inlawrev-3379	127	26	just	just	ADV
inlawrev-3379	127	27	nannies	nanny	NOUN
inlawrev-3379	127	28	.	.	PUNCT
inlawrev-3379	128	1	however	however	ADV
inlawrev-3379	128	2	,	,	PUNCT
inlawrev-3379	128	3	establishing	establish	VERB
inlawrev-3379	128	4	a	a	DET
inlawrev-3379	128	5	policy	policy	NOUN
inlawrev-3379	128	6	to	to	PART
inlawrev-3379	128	7	protect	protect	VERB
inlawrev-3379	128	8	the	the	DET
inlawrev-3379	128	9	rights	right	NOUN
inlawrev-3379	128	10	of	of	ADP
inlawrev-3379	128	11	in	in	ADP
inlawrev-3379	128	12	-	-	PUNCT
inlawrev-3379	128	13	home	home	NOUN
inlawrev-3379	128	14	child	child	NOUN
inlawrev-3379	128	15	care	care	NOUN
inlawrev-3379	128	16	providers	provider	NOUN
inlawrev-3379	128	17	is	be	AUX
inlawrev-3379	128	18	the	the	DET
inlawrev-3379	128	19	specific	specific	ADJ
inlawrev-3379	128	20	focus	focus	NOUN
inlawrev-3379	128	21	of	of	ADP
inlawrev-3379	128	22	this	this	DET
inlawrev-3379	128	23	article	article	NOUN
inlawrev-3379	128	24	because	because	SCONJ
inlawrev-3379	128	25	there	there	PRON
inlawrev-3379	128	26	are	be	VERB
inlawrev-3379	128	27	current	current	ADJ
inlawrev-3379	128	28	tax	tax	NOUN
inlawrev-3379	128	29	provisions	provision	NOUN
inlawrev-3379	128	30	that	that	PRON
inlawrev-3379	128	31	grant	grant	VERB
inlawrev-3379	128	32	tax	tax	NOUN
inlawrev-3379	128	33	incentives	incentive	NOUN
inlawrev-3379	128	34	for	for	ADP
inlawrev-3379	128	35	child	child	NOUN
inlawrev-3379	128	36	care	care	NOUN
inlawrev-3379	128	37	expenditures	expenditure	NOUN
inlawrev-3379	128	38	.	.	PUNCT
inlawrev-3379	129	1	the	the	DET
inlawrev-3379	129	2	article	article	NOUN
inlawrev-3379	129	3	begins	begin	VERB
inlawrev-3379	129	4	by	by	ADP
inlawrev-3379	129	5	providing	provide	VERB
inlawrev-3379	129	6	background	background	NOUN
inlawrev-3379	129	7	information	information	NOUN
inlawrev-3379	129	8	on	on	ADP
inlawrev-3379	129	9	the	the	DET
inlawrev-3379	129	10	nanny	nanny	NOUN
inlawrev-3379	129	11	tax	tax	NOUN
inlawrev-3379	129	12	and	and	CCONJ
inlawrev-3379	129	13	its	its	PRON
inlawrev-3379	129	14	payment	payment	NOUN
inlawrev-3379	129	15	.	.	PUNCT
inlawrev-3379	130	1	in	in	ADP
inlawrev-3379	130	2	part	part	PROPN
inlawrev-3379	130	3	iii	iii	NOUN
inlawrev-3379	130	4	,	,	PUNCT
inlawrev-3379	130	5	the	the	DET
inlawrev-3379	130	6	article	article	NOUN
inlawrev-3379	130	7	considers	consider	VERB
inlawrev-3379	130	8	non	non	ADJ
inlawrev-3379	130	9	-	-	NOUN
inlawrev-3379	130	10	compliance	compliance	NOUN
inlawrev-3379	130	11	by	by	ADP
inlawrev-3379	130	12	household	household	NOUN
inlawrev-3379	130	13	employers	employer	NOUN
inlawrev-3379	130	14	.	.	PUNCT
inlawrev-3379	131	1	this	this	DET
inlawrev-3379	131	2	section	section	NOUN
inlawrev-3379	131	3	suggests	suggest	VERB
inlawrev-3379	131	4	several	several	ADJ
inlawrev-3379	131	5	reasons	reason	NOUN
inlawrev-3379	131	6	for	for	ADP
inlawrev-3379	131	7	tax	tax	NOUN
inlawrev-3379	131	8	avoidance	avoidance	NOUN
inlawrev-3379	131	9	by	by	ADP
inlawrev-3379	131	10	domestic	domestic	ADJ
inlawrev-3379	131	11	employers	employer	NOUN
inlawrev-3379	131	12	,	,	PUNCT
inlawrev-3379	131	13	including	include	VERB
inlawrev-3379	131	14	:	:	PUNCT
inlawrev-3379	131	15	the	the	DET
inlawrev-3379	131	16	expense	expense	NOUN
inlawrev-3379	131	17	and	and	CCONJ
inlawrev-3379	131	18	administrative	administrative	ADJ
inlawrev-3379	131	19	burdens	burden	NOUN
inlawrev-3379	131	20	associated	associate	VERB
inlawrev-3379	131	21	with	with	ADP
inlawrev-3379	131	22	paying	pay	VERB
inlawrev-3379	131	23	employment	employment	NOUN
inlawrev-3379	131	24	taxes	taxis	NOUN
inlawrev-3379	131	25	;	;	PUNCT
inlawrev-3379	131	26	the	the	DET
inlawrev-3379	131	27	proliferation	proliferation	NOUN
inlawrev-3379	131	28	of	of	ADP
inlawrev-3379	131	29	illegal	illegal	ADJ
inlawrev-3379	131	30	child	child	NOUN
inlawrev-3379	131	31	care	care	NOUN
inlawrev-3379	131	32	providers	provider	NOUN
inlawrev-3379	131	33	and	and	CCONJ
inlawrev-3379	131	34	their	their	PRON
inlawrev-3379	131	35	effect	effect	NOUN
inlawrev-3379	131	36	on	on	ADP
inlawrev-3379	131	37	compliance	compliance	NOUN
inlawrev-3379	131	38	with	with	ADP
inlawrev-3379	131	39	employment	employment	NOUN
inlawrev-3379	131	40	tax	tax	NOUN
inlawrev-3379	131	41	provisions	provision	NOUN
inlawrev-3379	131	42	;	;	PUNCT
inlawrev-3379	131	43	the	the	DET
inlawrev-3379	131	44	tendency	tendency	NOUN
inlawrev-3379	131	45	to	to	PART
inlawrev-3379	131	46	dissociate	dissociate	VERB
inlawrev-3379	131	47	domestic	domestic	ADJ
inlawrev-3379	131	48	work	work	NOUN
inlawrev-3379	131	49	from	from	ADP
inlawrev-3379	131	50	other	other	ADJ
inlawrev-3379	131	51	professions	profession	NOUN
inlawrev-3379	131	52	where	where	SCONJ
inlawrev-3379	131	53	labor	labor	NOUN
inlawrev-3379	131	54	is	be	AUX
inlawrev-3379	131	55	performed	perform	VERB
inlawrev-3379	131	56	outside	outside	ADV
inlawrev-3379	131	57	of	of	ADP
inlawrev-3379	131	58	private	private	ADJ
inlawrev-3379	131	59	homes	home	NOUN
inlawrev-3379	131	60	;	;	PUNCT
inlawrev-3379	131	61	and	and	CCONJ
inlawrev-3379	131	62	the	the	DET
inlawrev-3379	131	63	under	under	NOUN
inlawrev-3379	131	64	-	-	PUNCT
inlawrev-3379	131	65	enforcement	enforcement	NOUN
inlawrev-3379	131	66	ofthe	ofthe	ADJ
inlawrev-3379	131	67	nanny	nanny	NOUN
inlawrev-3379	131	68	tax	tax	NOUN
inlawrev-3379	131	69	provisions	provision	NOUN
inlawrev-3379	131	70	.	.	PUNCT
inlawrev-3379	132	1	part	part	NOUN
inlawrev-3379	132	2	iv	iv	NUM
inlawrev-3379	132	3	ofthe	ofthe	NOUN
inlawrev-3379	132	4	article	article	NOUN
inlawrev-3379	132	5	addresses	address	VERB
inlawrev-3379	132	6	the	the	DET
inlawrev-3379	132	7	long	long	ADJ
inlawrev-3379	132	8	-	-	PUNCT
inlawrev-3379	132	9	term	term	NOUN
inlawrev-3379	132	10	costs	cost	NOUN
inlawrev-3379	132	11	to	to	ADP
inlawrev-3379	132	12	both	both	CCONJ
inlawrev-3379	132	13	the	the	DET
inlawrev-3379	132	14	employers	employer	NOUN
inlawrev-3379	132	15	and	and	CCONJ
inlawrev-3379	132	16	employees	employee	NOUN
inlawrev-3379	132	17	who	who	PRON
inlawrev-3379	132	18	fail	fail	VERB
inlawrev-3379	132	19	to	to	PART
inlawrev-3379	132	20	follow	follow	VERB
inlawrev-3379	132	21	the	the	DET
inlawrev-3379	132	22	law	law	NOUN
inlawrev-3379	132	23	.	.	PUNCT
inlawrev-3379	133	1	part	part	NOUN
inlawrev-3379	133	2	v	v	PRON
inlawrev-3379	133	3	considers	consider	VERB
inlawrev-3379	133	4	the	the	DET
inlawrev-3379	133	5	role	role	NOUN
inlawrev-3379	133	6	ofthe	ofthe	ADJ
inlawrev-3379	133	7	child	child	NOUN
inlawrev-3379	133	8	care	care	NOUN
inlawrev-3379	133	9	credit	credit	NOUN
inlawrev-3379	133	10	and	and	CCONJ
inlawrev-3379	133	11	the	the	DET
inlawrev-3379	133	12	disallowance	disallowance	NOUN
inlawrev-3379	133	13	ofa	ofa	PROPN
inlawrev-3379	133	14	deduction	deduction	NOUN
inlawrev-3379	133	15	for	for	ADP
inlawrev-3379	133	16	in	in	ADP
inlawrev-3379	133	17	-	-	PUNCT
inlawrev-3379	133	18	home	home	NOUN
inlawrev-3379	133	19	child	child	NOUN
inlawrev-3379	133	20	care	care	NOUN
inlawrev-3379	133	21	in	in	ADP
inlawrev-3379	133	22	discouraging	discourage	VERB
inlawrev-3379	133	23	employers	employer	NOUN
inlawrev-3379	133	24	to	to	PART
inlawrev-3379	133	25	pay	pay	VERB
inlawrev-3379	133	26	employment	employment	NOUN
inlawrev-3379	133	27	taxes	taxis	NOUN
inlawrev-3379	133	28	for	for	ADP
inlawrev-3379	133	29	their	their	PRON
inlawrev-3379	133	30	household	household	NOUN
inlawrev-3379	133	31	workers	worker	NOUN
inlawrev-3379	133	32	.	.	PUNCT
inlawrev-3379	134	1	this	this	DET
inlawrev-3379	134	2	article	article	NOUN
inlawrev-3379	134	3	suggests	suggest	VERB
inlawrev-3379	134	4	that	that	SCONJ
inlawrev-3379	134	5	household	household	NOUN
inlawrev-3379	134	6	employer	employer	NOUN
inlawrev-3379	134	7	compliance	compliance	NOUN
inlawrev-3379	134	8	will	will	AUX
inlawrev-3379	134	9	increase	increase	VERB
inlawrev-3379	134	10	if	if	SCONJ
inlawrev-3379	134	11	household	household	NOUN
inlawrev-3379	134	12	employers	employer	NOUN
inlawrev-3379	134	13	and	and	CCONJ
inlawrev-3379	134	14	their	their	PRON
inlawrev-3379	134	15	employees	employee	NOUN
inlawrev-3379	134	16	are	be	AUX
inlawrev-3379	134	17	informed	inform	VERB
inlawrev-3379	134	18	ofthe	ofthe	NOUN
inlawrev-3379	134	19	benefits	benefit	NOUN
inlawrev-3379	134	20	associated	associate	VERB
inlawrev-3379	134	21	with	with	ADP
inlawrev-3379	134	22	legal	legal	ADJ
inlawrev-3379	134	23	employment	employment	NOUN
inlawrev-3379	134	24	,	,	PUNCT
inlawrev-3379	134	25	threatened	threaten	VERB
inlawrev-3379	134	26	with	with	ADP
inlawrev-3379	134	27	sufficient	sufficient	ADJ
inlawrev-3379	134	28	punitive	punitive	ADJ
inlawrev-3379	134	29	measures	measure	NOUN
inlawrev-3379	134	30	to	to	PART
inlawrev-3379	134	31	deter	deter	VERB
inlawrev-3379	134	32	under	under	ADP
inlawrev-3379	134	33	reporting	reporting	NOUN
inlawrev-3379	134	34	,	,	PUNCT
inlawrev-3379	134	35	and	and	CCONJ
inlawrev-3379	134	36	given	give	VERB
inlawrev-3379	134	37	tax	tax	NOUN
inlawrev-3379	134	38	incentives	incentive	NOUN
inlawrev-3379	134	39	that	that	PRON
inlawrev-3379	134	40	mitigate	mitigate	VERB
inlawrev-3379	134	41	the	the	DET
inlawrev-3379	134	42	expense	expense	NOUN
inlawrev-3379	134	43	of	of	ADP
inlawrev-3379	134	44	paying	pay	VERB
inlawrev-3379	134	45	the	the	DET
inlawrev-3379	134	46	nanny	nanny	NOUN
inlawrev-3379	134	47	taxes	taxis	NOUN
inlawrev-3379	134	48	.	.	PUNCT
inlawrev-3379	135	1	i.	i.	NOUN
inlawrev-3379	135	2	payment	payment	NOUN
inlawrev-3379	135	3	of	of	ADP
inlawrev-3379	135	4	the	the	DET
inlawrev-3379	135	5	nanny	nanny	NOUN
inlawrev-3379	135	6	tax	tax	NOUN
inlawrev-3379	135	7	there	there	PRON
inlawrev-3379	135	8	are	be	VERB
inlawrev-3379	135	9	federal	federal	ADJ
inlawrev-3379	135	10	and	and	CCONJ
inlawrev-3379	135	11	state	state	NOUN
inlawrev-3379	135	12	tax	tax	NOUN
inlawrev-3379	135	13	implications	implication	NOUN
inlawrev-3379	135	14	associated	associate	VERB
inlawrev-3379	135	15	with	with	ADP
inlawrev-3379	135	16	hiring	hire	VERB
inlawrev-3379	135	17	a	a	DET
inlawrev-3379	135	18	household	household	NOUN
inlawrev-3379	135	19	employee	employee	NOUN
inlawrev-3379	135	20	.	.	PUNCT
inlawrev-3379	136	1	domestic	domestic	ADJ
inlawrev-3379	136	2	employers	employer	NOUN
inlawrev-3379	136	3	are	be	AUX
inlawrev-3379	136	4	required	require	VERB
inlawrev-3379	136	5	to	to	PART
inlawrev-3379	136	6	pay	pay	VERB
inlawrev-3379	136	7	social	social	ADJ
inlawrev-3379	136	8	security	security	NOUN
inlawrev-3379	136	9	and	and	CCONJ
inlawrev-3379	136	10	medicare	medicare	PROPN
inlawrev-3379	136	11	(	(	PUNCT
inlawrev-3379	136	12	"	"	PUNCT
inlawrev-3379	136	13	pica	pica	NOUN
inlawrev-3379	136	14	"	"	PUNCT
inlawrev-3379	136	15	)	)	PUNCT
inlawrev-3379	136	16	taxes	taxis	NOUN
inlawrev-3379	136	17	and	and	CCONJ
inlawrev-3379	136	18	federal	federal	ADJ
inlawrev-3379	136	19	unemployment	unemployment	NOUN
inlawrev-3379	136	20	(	(	PUNCT
inlawrev-3379	136	21	"	"	PUNCT
inlawrev-3379	136	22	futa	futa	NOUN
inlawrev-3379	136	23	"	"	PUNCT
inlawrev-3379	136	24	)	)	PUNCT
inlawrev-3379	137	1	tax.^^	tax.^^	ADV
inlawrev-3379	137	2	collectively	collectively	ADV
inlawrev-3379	137	3	these	these	DET
inlawrev-3379	137	4	federal	federal	ADJ
inlawrev-3379	137	5	taxes	taxis	NOUN
inlawrev-3379	137	6	have	have	AUX
inlawrev-3379	137	7	been	be	AUX
inlawrev-3379	137	8	referred	refer	VERB
inlawrev-3379	137	9	to	to	ADP
inlawrev-3379	137	10	by	by	ADP
inlawrev-3379	137	11	the	the	DET
inlawrev-3379	137	12	media	medium	NOUN
inlawrev-3379	137	13	as	as	ADP
inlawrev-3379	137	14	"	"	PUNCT
inlawrev-3379	137	15	nanny	nanny	NOUN
inlawrev-3379	137	16	taxes	taxis	NOUN
inlawrev-3379	137	17	.	.	PUNCT
inlawrev-3379	137	18	"	"	PUNCT
inlawrev-3379	138	1	the	the	DET
inlawrev-3379	138	2	nanny	nanny	NOUN
inlawrev-3379	138	3	tax	tax	NOUN
inlawrev-3379	138	4	burden	burden	NOUN
inlawrev-3379	138	5	is	be	AUX
inlawrev-3379	138	6	divided	divide	VERB
inlawrev-3379	138	7	equally	equally	ADV
inlawrev-3379	138	8	between	between	ADP
inlawrev-3379	138	9	the	the	DET
inlawrev-3379	138	10	household	household	NOUN
inlawrev-3379	138	11	employer	employer	NOUN
inlawrev-3379	138	12	and	and	CCONJ
inlawrev-3379	138	13	employee.^^	employee.^^	X
inlawrev-3379	139	1	in	in	ADP
inlawrev-3379	139	2	addition	addition	NOUN
inlawrev-3379	139	3	to	to	ADP
inlawrev-3379	139	4	the	the	DET
inlawrev-3379	139	5	required	require	VERB
inlawrev-3379	139	6	employment	employment	NOUN
inlawrev-3379	139	7	taxes	taxis	NOUN
inlawrev-3379	139	8	(	(	PUNCT
inlawrev-3379	139	9	pica	pica	NOUN
inlawrev-3379	139	10	2	2	NUM
inlawrev-3379	139	11	1	1	NUM
inlawrev-3379	139	12	.	.	PUNCT
inlawrev-3379	140	1	see	see	VERB
inlawrev-3379	140	2	infra	infra	NOUN
inlawrev-3379	140	3	notes	note	VERB
inlawrev-3379	140	4	31	31	NUM
inlawrev-3379	140	5	-	-	SYM
inlawrev-3379	140	6	37	37	NUM
inlawrev-3379	140	7	and	and	CCONJ
inlawrev-3379	140	8	accompanying	accompany	VERB
inlawrev-3379	140	9	text	text	NOUN
inlawrev-3379	140	10	for	for	ADP
inlawrev-3379	140	11	a	a	DET
inlawrev-3379	140	12	discussion	discussion	NOUN
inlawrev-3379	140	13	of	of	ADP
inlawrev-3379	140	14	the	the	DET
inlawrev-3379	140	15	simplification	simplification	NOUN
inlawrev-3379	140	16	of	of	ADP
inlawrev-3379	140	17	the	the	DET
inlawrev-3379	140	18	employment	employment	NOUN
inlawrev-3379	140	19	tax	tax	NOUN
inlawrev-3379	140	20	payment	payment	NOUN
inlawrev-3379	140	21	procedures	procedure	NOUN
inlawrev-3379	140	22	.	.	PUNCT
inlawrev-3379	141	1	22	22	NUM
inlawrev-3379	141	2	.	.	PUNCT
inlawrev-3379	142	1	the	the	DET
inlawrev-3379	142	2	employer	employer	NOUN
inlawrev-3379	142	3	and	and	CCONJ
inlawrev-3379	142	4	employee	employee	NOUN
inlawrev-3379	142	5	must	must	AUX
inlawrev-3379	142	6	each	each	PRON
inlawrev-3379	142	7	pay	pay	VERB
inlawrev-3379	142	8	fica	fica	PROPN
inlawrev-3379	142	9	and	and	CCONJ
inlawrev-3379	142	10	futa	futa	ADJ
inlawrev-3379	142	11	taxes	taxis	NOUN
inlawrev-3379	142	12	.	.	PUNCT
inlawrev-3379	143	1	the	the	DET
inlawrev-3379	143	2	social	social	ADJ
inlawrev-3379	143	3	security	security	NOUN
inlawrev-3379	143	4	tax	tax	NOUN
inlawrev-3379	143	5	is	be	AUX
inlawrev-3379	143	6	6.2	6.2	NUM
inlawrev-3379	143	7	%	%	NOUN
inlawrev-3379	143	8	up	up	ADP
inlawrev-3379	143	9	to	to	ADP
inlawrev-3379	143	10	a	a	DET
inlawrev-3379	143	11	wage	wage	NOUN
inlawrev-3379	143	12	ceiling	ceiling	NOUN
inlawrev-3379	143	13	that	that	PRON
inlawrev-3379	143	14	is	be	AUX
inlawrev-3379	143	15	adjusted	adjust	VERB
inlawrev-3379	143	16	annually	annually	ADV
inlawrev-3379	143	17	for	for	ADP
inlawrev-3379	143	18	inflation	inflation	NOUN
inlawrev-3379	143	19	(	(	PUNCT
inlawrev-3379	143	20	$	$	SYM
inlawrev-3379	143	21	61,200	61,200	NUM
inlawrev-3379	143	22	for	for	ADP
inlawrev-3379	143	23	1995	1995	NUM
inlawrev-3379	143	24	and	and	CCONJ
inlawrev-3379	143	25	$	$	SYM
inlawrev-3379	143	26	62,700	62,700	NUM
inlawrev-3379	143	27	for	for	ADP
inlawrev-3379	143	28	1996	1996	NUM
inlawrev-3379	143	29	,	,	PUNCT
inlawrev-3379	143	30	1997	1997	NUM
inlawrev-3379	143	31	,	,	PUNCT
inlawrev-3379	143	32	and	and	CCONJ
inlawrev-3379	143	33	1998	1998	NUM
inlawrev-3379	143	34	)	)	PUNCT
inlawrev-3379	143	35	.	.	PUNCT
inlawrev-3379	144	1	the	the	DET
inlawrev-3379	144	2	medicare	medicare	PROPN
inlawrev-3379	144	3	tax	tax	NOUN
inlawrev-3379	144	4	is	be	AUX
inlawrev-3379	144	5	1.45	1.45	NUM
inlawrev-3379	144	6	%	%	NOUN
inlawrev-3379	144	7	and	and	CCONJ
inlawrev-3379	144	8	has	have	VERB
inlawrev-3379	144	9	no	no	DET
inlawrev-3379	144	10	wage	wage	NOUN
inlawrev-3379	144	11	ceiling	ceiling	NOUN
inlawrev-3379	144	12	.	.	PUNCT
inlawrev-3379	145	1	the	the	DET
inlawrev-3379	145	2	total	total	ADJ
inlawrev-3379	145	3	nanny	nanny	NOUN
inlawrev-3379	145	4	tax	tax	NOUN
inlawrev-3379	145	5	is	be	AUX
inlawrev-3379	145	6	15.3	15.3	NUM
inlawrev-3379	145	7	%	%	NOUN
inlawrev-3379	145	8	of	of	ADP
inlawrev-3379	145	9	the	the	DET
inlawrev-3379	145	10	employee	employee	NOUN
inlawrev-3379	145	11	's	's	PART
inlawrev-3379	145	12	cash	cash	NOUN
inlawrev-3379	145	13	wages	wage	NOUN
inlawrev-3379	145	14	.	.	PUNCT
inlawrev-3379	146	1	see	see	VERB
inlawrev-3379	146	2	i.r.c	i.r.c	NOUN
inlawrev-3379	146	3	.	.	PUNCT
inlawrev-3379	147	1	§	§	PROPN
inlawrev-3379	147	2	§	§	PROPN
inlawrev-3379	147	3	3101(a	3101(a	NOUN
inlawrev-3379	147	4	)	)	PUNCT
inlawrev-3379	147	5	«	«	PUNCT
inlawrev-3379	147	6	&	&	CCONJ
inlawrev-3379	147	7	(	(	PUNCT
inlawrev-3379	147	8	b	b	NOUN
inlawrev-3379	147	9	)	)	PUNCT
inlawrev-3379	147	10	,	,	PUNCT
inlawrev-3379	147	11	311	311	NUM
inlawrev-3379	147	12	1(a	1(a	NUM
inlawrev-3379	147	13	)	)	PUNCT
inlawrev-3379	147	14	&	&	CCONJ
inlawrev-3379	147	15	(	(	PUNCT
inlawrev-3379	147	16	b	b	NOUN
inlawrev-3379	147	17	)	)	PUNCT
inlawrev-3379	147	18	(	(	PUNCT
inlawrev-3379	147	19	1994	1994	NUM
inlawrev-3379	147	20	)	)	PUNCT
inlawrev-3379	147	21	.	.	PUNCT
inlawrev-3379	148	1	23	23	NUM
inlawrev-3379	148	2	.	.	PUNCT
inlawrev-3379	149	1	see	see	VERB
inlawrev-3379	149	2	efrem	efrem	PROPN
inlawrev-3379	149	3	z.	z.	PROPN
inlawrev-3379	149	4	fisher	fisher	PROPN
inlawrev-3379	149	5	,	,	PUNCT
inlawrev-3379	149	6	child	child	NOUN
inlawrev-3379	149	7	care	care	NOUN
inlawrev-3379	149	8	:	:	PUNCT
inlawrev-3379	149	9	the	the	DET
inlawrev-3379	149	10	forgotten	forget	VERB
inlawrev-3379	149	11	tax	tax	NOUN
inlawrev-3379	149	12	deduction	deduction	NOUN
inlawrev-3379	149	13	,	,	PUNCT
inlawrev-3379	149	14	3	3	NUM
inlawrev-3379	149	15	cardozo	cardozo	PROPN
inlawrev-3379	149	16	women	women	PROPN
inlawrev-3379	149	17	's	's	PART
inlawrev-3379	149	18	l.j	l.j	PROPN
inlawrev-3379	149	19	.	.	PROPN
inlawrev-3379	149	20	113	113	NUM
inlawrev-3379	149	21	,	,	PUNCT
inlawrev-3379	149	22	117	117	NUM
inlawrev-3379	149	23	(	(	PUNCT
inlawrev-3379	149	24	1996	1996	NUM
inlawrev-3379	149	25	)	)	PUNCT
inlawrev-3379	149	26	.	.	PUNCT
inlawrev-3379	150	1	the	the	DET
inlawrev-3379	150	2	employer	employer	NOUN
inlawrev-3379	150	3	may	may	AUX
inlawrev-3379	150	4	choose	choose	VERB
inlawrev-3379	150	5	to	to	PART
inlawrev-3379	150	6	pay	pay	VERB
inlawrev-3379	150	7	the	the	DET
inlawrev-3379	150	8	employee	employee	NOUN
inlawrev-3379	150	9	's	's	PART
inlawrev-3379	150	10	portion	portion	NOUN
inlawrev-3379	150	11	of	of	ADP
inlawrev-3379	150	12	the	the	DET
inlawrev-3379	150	13	social	social	ADJ
inlawrev-3379	150	14	security	security	NOUN
inlawrev-3379	150	15	and	and	CCONJ
inlawrev-3379	150	16	medicare	medicare	NOUN
inlawrev-3379	150	17	taxes	taxis	NOUN
inlawrev-3379	150	18	instead	instead	ADV
inlawrev-3379	150	19	of	of	ADP
inlawrev-3379	150	20	withholding	withhold	VERB
inlawrev-3379	150	21	the	the	DET
inlawrev-3379	150	22	taxes	taxis	NOUN
inlawrev-3379	150	23	from	from	ADP
inlawrev-3379	150	24	the	the	DET
inlawrev-3379	150	25	employee	employee	NOUN
inlawrev-3379	150	26	's	's	PART
inlawrev-3379	150	27	cash	cash	NOUN
inlawrev-3379	150	28	compensation	compensation	NOUN
inlawrev-3379	150	29	.	.	PUNCT
inlawrev-3379	151	1	when	when	SCONJ
inlawrev-3379	151	2	the	the	DET
inlawrev-3379	151	3	employment	employment	NOUN
inlawrev-3379	151	4	taxes	taxis	NOUN
inlawrev-3379	151	5	are	be	AUX
inlawrev-3379	151	6	paid	pay	VERB
inlawrev-3379	151	7	by	by	ADP
inlawrev-3379	151	8	the	the	DET
inlawrev-3379	151	9	employer	employer	NOUN
inlawrev-3379	151	10	,	,	PUNCT
inlawrev-3379	151	11	the	the	DET
inlawrev-3379	151	12	taxes	taxis	NOUN
inlawrev-3379	151	13	are	be	AUX
inlawrev-3379	151	14	not	not	PART
inlawrev-3379	151	15	included	include	VERB
inlawrev-3379	151	16	as	as	ADP
inlawrev-3379	151	17	wages	wage	NOUN
inlawrev-3379	151	18	subject	subject	ADJ
inlawrev-3379	151	19	to	to	ADP
inlawrev-3379	151	20	further	further	ADJ
inlawrev-3379	151	21	employment	employment	NOUN
inlawrev-3379	151	22	tax	tax	NOUN
inlawrev-3379	151	23	.	.	PUNCT
inlawrev-3379	152	1	however	however	ADV
inlawrev-3379	152	2	,	,	PUNCT
inlawrev-3379	152	3	payment	payment	NOUN
inlawrev-3379	152	4	ofthe	ofthe	NOUN
inlawrev-3379	152	5	employee	employee	NOUN
inlawrev-3379	152	6	's	's	PART
inlawrev-3379	152	7	employment	employment	NOUN
inlawrev-3379	152	8	tax	tax	NOUN
inlawrev-3379	152	9	1	1	NUM
inlawrev-3379	152	10	192	192	NUM
inlawrev-3379	152	11	indiana	indiana	NOUN
inlawrev-3379	152	12	law	law	NOUN
inlawrev-3379	152	13	review	review	NOUN
inlawrev-3379	153	1	[	[	X
inlawrev-3379	153	2	vol	vol	NOUN
inlawrev-3379	153	3	.	.	PUNCT
inlawrev-3379	154	1	32	32	NUM
inlawrev-3379	154	2	:	:	SYM
inlawrev-3379	154	3	1	1	NUM
inlawrev-3379	154	4	1	1	NUM
inlawrev-3379	154	5	87	87	NUM
inlawrev-3379	154	6	and	and	CCONJ
inlawrev-3379	154	7	futa	futa	PROPN
inlawrev-3379	154	8	)	)	PUNCT
inlawrev-3379	155	1	,	,	PUNCT
inlawrev-3379	155	2	the	the	DET
inlawrev-3379	155	3	employer	employer	NOUN
inlawrev-3379	155	4	may	may	AUX
inlawrev-3379	155	5	agree	agree	VERB
inlawrev-3379	155	6	to	to	ADP
inlawrev-3379	155	7	voluntary	voluntary	ADJ
inlawrev-3379	155	8	federal	federal	ADJ
inlawrev-3379	155	9	income	income	NOUN
inlawrev-3379	155	10	tax	tax	NOUN
inlawrev-3379	155	11	withholding.^"^	withholding.^"^	PUNCT
inlawrev-3379	155	12	domestic	domestic	ADJ
inlawrev-3379	155	13	employers	employer	NOUN
inlawrev-3379	155	14	may	may	AUX
inlawrev-3379	155	15	also	also	ADV
inlawrev-3379	155	16	make	make	VERB
inlawrev-3379	155	17	advanced	advanced	ADJ
inlawrev-3379	155	18	earned	earn	VERB
inlawrev-3379	155	19	income	income	NOUN
inlawrev-3379	155	20	payments	payment	NOUN
inlawrev-3379	155	21	to	to	ADP
inlawrev-3379	155	22	qualifying	qualify	VERB
inlawrev-3379	155	23	employees.^^	employees.^^	NOUN
inlawrev-3379	155	24	four	four	NUM
inlawrev-3379	155	25	years	year	NOUN
inlawrev-3379	155	26	ago	ago	ADV
inlawrev-3379	155	27	congress	congress	PROPN
inlawrev-3379	155	28	simplified	simplify	VERB
inlawrev-3379	155	29	the	the	DET
inlawrev-3379	155	30	procedure	procedure	NOUN
inlawrev-3379	155	31	for	for	ADP
inlawrev-3379	155	32	reporting	report	VERB
inlawrev-3379	155	33	wages	wage	NOUN
inlawrev-3379	155	34	paid	pay	VERB
inlawrev-3379	155	35	to	to	ADP
inlawrev-3379	155	36	domestic	domestic	ADJ
inlawrev-3379	155	37	employees	employee	NOUN
inlawrev-3379	155	38	,	,	PUNCT
inlawrev-3379	155	39	including	include	VERB
inlawrev-3379	155	40	nannies	nanny	NOUN
inlawrev-3379	155	41	,	,	PUNCT
inlawrev-3379	155	42	by	by	ADP
inlawrev-3379	155	43	enacting	enact	VERB
inlawrev-3379	155	44	the	the	DET
inlawrev-3379	155	45	social	social	ADJ
inlawrev-3379	155	46	security	security	NOUN
inlawrev-3379	155	47	domestic	domestic	ADJ
inlawrev-3379	155	48	employment	employment	NOUN
inlawrev-3379	155	49	reform	reform	PROPN
inlawrev-3379	155	50	act	act	PROPN
inlawrev-3379	155	51	(	(	PUNCT
inlawrev-3379	155	52	the	the	DET
inlawrev-3379	155	53	"	"	PUNCT
inlawrev-3379	155	54	reform	reform	NOUN
inlawrev-3379	155	55	act	act	NOUN
inlawrev-3379	155	56	"	"	PUNCT
inlawrev-3379	155	57	)	)	PUNCT
inlawrev-3379	155	58	of	of	ADP
inlawrev-3379	155	59	1994.^^	1994.^^	NUM
inlawrev-3379	155	60	the	the	DET
inlawrev-3379	155	61	reform	reform	NOUN
inlawrev-3379	155	62	act	act	NOUN
inlawrev-3379	155	63	permits	permit	VERB
inlawrev-3379	155	64	domestic	domestic	ADJ
inlawrev-3379	155	65	employers	employer	NOUN
inlawrev-3379	155	66	to	to	PART
inlawrev-3379	155	67	annually	annually	ADV
inlawrev-3379	155	68	pay	pay	VERB
inlawrev-3379	155	69	and	and	CCONJ
inlawrev-3379	155	70	report	report	VERB
inlawrev-3379	155	71	employment	employment	NOUN
inlawrev-3379	155	72	taxes	taxis	NOUN
inlawrev-3379	155	73	on	on	ADP
inlawrev-3379	155	74	their	their	PRON
inlawrev-3379	155	75	own	own	ADJ
inlawrev-3379	155	76	form	form	NOUN
inlawrev-3379	155	77	1040	1040	NUM
inlawrev-3379	155	78	,	,	PUNCT
inlawrev-3379	155	79	schedule	schedule	NOUN
inlawrev-3379	155	80	h.^^	h.^^	ADP
inlawrev-3379	155	81	the	the	DET
inlawrev-3379	155	82	reform	reform	NOUN
inlawrev-3379	155	83	act	act	NOUN
inlawrev-3379	155	84	provides	provide	VERB
inlawrev-3379	155	85	that	that	PRON
inlawrev-3379	155	86	employment	employment	NOUN
inlawrev-3379	155	87	taxes	taxis	NOUN
inlawrev-3379	155	88	(	(	PUNCT
inlawrev-3379	155	89	fica	fica	PROPN
inlawrev-3379	155	90	and	and	CCONJ
inlawrev-3379	155	91	futa	futa	PROPN
inlawrev-3379	155	92	)	)	PUNCT
inlawrev-3379	155	93	must	must	AUX
inlawrev-3379	155	94	be	be	AUX
inlawrev-3379	155	95	paid	pay	VERB
inlawrev-3379	155	96	by	by	ADP
inlawrev-3379	155	97	individuals	individual	NOUN
inlawrev-3379	155	98	who	who	PRON
inlawrev-3379	155	99	employ	employ	VERB
inlawrev-3379	155	100	domestic	domestic	ADJ
inlawrev-3379	155	101	workers	worker	NOUN
inlawrev-3379	155	102	,	,	PUNCT
inlawrev-3379	155	103	such	such	ADJ
inlawrev-3379	155	104	as	as	ADP
inlawrev-3379	155	105	nannies	nanny	NOUN
inlawrev-3379	155	106	,	,	PUNCT
inlawrev-3379	155	107	whom	whom	PRON
inlawrev-3379	155	108	they	they	PRON
inlawrev-3379	155	109	pay	pay	VERB
inlawrev-3379	155	110	$	$	SYM
inlawrev-3379	155	111	1000	1000	NUM
inlawrev-3379	155	112	or	or	CCONJ
inlawrev-3379	155	113	more	more	ADJ
inlawrev-3379	155	114	in	in	ADP
inlawrev-3379	155	115	any	any	DET
inlawrev-3379	155	116	taxable	taxable	ADJ
inlawrev-3379	155	117	year.^^	year.^^	NOUN
inlawrev-3379	155	118	domestic	domestic	ADJ
inlawrev-3379	155	119	service	service	NOUN
inlawrev-3379	155	120	provided	provide	VERB
inlawrev-3379	155	121	by	by	ADP
inlawrev-3379	155	122	certain	certain	ADJ
inlawrev-3379	155	123	family	family	NOUN
inlawrev-3379	155	124	members	member	NOUN
inlawrev-3379	155	125	and	and	CCONJ
inlawrev-3379	155	126	any	any	DET
inlawrev-3379	155	127	individual	individual	NOUN
inlawrev-3379	155	128	under	under	ADP
inlawrev-3379	155	129	the	the	DET
inlawrev-3379	155	130	age	age	NOUN
inlawrev-3379	155	131	of	of	ADP
inlawrev-3379	155	132	eighteen	eighteen	NUM
inlawrev-3379	155	133	whose	whose	DET
inlawrev-3379	155	134	principal	principal	ADJ
inlawrev-3379	155	135	occupation	occupation	NOUN
inlawrev-3379	155	136	is	be	AUX
inlawrev-3379	155	137	not	not	PART
inlawrev-3379	155	138	domestic	domestic	ADJ
inlawrev-3379	155	139	service	service	NOUN
inlawrev-3379	155	140	are	be	AUX
inlawrev-3379	155	141	exempt	exempt	ADJ
inlawrev-3379	155	142	from	from	ADP
inlawrev-3379	155	143	the	the	DET
inlawrev-3379	155	144	nanny	nanny	NOUN
inlawrev-3379	155	145	tax	tax	NOUN
inlawrev-3379	155	146	requirements.^^	requirements.^^	NOUN
inlawrev-3379	155	147	under	under	ADP
inlawrev-3379	155	148	prior	prior	ADJ
inlawrev-3379	155	149	law	law	NOUN
inlawrev-3379	155	150	,	,	PUNCT
inlawrev-3379	155	151	household	household	NOUN
inlawrev-3379	155	152	employers	employer	NOUN
inlawrev-3379	155	153	were	be	AUX
inlawrev-3379	155	154	required	require	VERB
inlawrev-3379	155	155	to	to	PART
inlawrev-3379	155	156	file	file	VERB
inlawrev-3379	155	157	quarterly	quarterly	ADJ
inlawrev-3379	155	158	statements	statement	NOUN
inlawrev-3379	155	159	,	,	PUNCT
inlawrev-3379	155	160	end	end	NOUN
inlawrev-3379	155	161	-	-	PUNCT
inlawrev-3379	155	162	of	of	ADP
inlawrev-3379	155	163	-	-	PUNCT
inlawrev-3379	155	164	the	the	DET
inlawrev-3379	155	165	-	-	PUNCT
inlawrev-3379	155	166	year	year	NOUN
inlawrev-3379	155	167	wage	wage	NOUN
inlawrev-3379	155	168	and	and	CCONJ
inlawrev-3379	155	169	tax	tax	NOUN
inlawrev-3379	155	170	statements	statement	NOUN
inlawrev-3379	155	171	,	,	PUNCT
inlawrev-3379	155	172	and	and	CCONJ
inlawrev-3379	155	173	end	end	NOUN
inlawrev-3379	155	174	-	-	PUNCT
inlawrev-3379	155	175	of	of	ADP
inlawrev-3379	155	176	-	-	PUNCT
inlawrev-3379	155	177	the	the	DET
inlawrev-3379	155	178	-	-	PUNCT
inlawrev-3379	155	179	year	year	NOUN
inlawrev-3379	155	180	transmittal	transmittal	NOUN
inlawrev-3379	155	181	of	of	ADP
inlawrev-3379	155	182	income	income	NOUN
inlawrev-3379	155	183	and	and	CCONJ
inlawrev-3379	155	184	tax	tax	NOUN
inlawrev-3379	155	185	statements.^^	statements.^^	NOUN
inlawrev-3379	156	1	the	the	DET
inlawrev-3379	156	2	reform	reform	NOUN
inlawrev-3379	156	3	act	act	NOUN
inlawrev-3379	156	4	made	make	VERB
inlawrev-3379	156	5	three	three	NUM
inlawrev-3379	156	6	liabilities	liability	NOUN
inlawrev-3379	156	7	requires	require	VERB
inlawrev-3379	156	8	inclusion	inclusion	NOUN
inlawrev-3379	156	9	of	of	ADP
inlawrev-3379	156	10	the	the	DET
inlawrev-3379	156	11	amount	amount	NOUN
inlawrev-3379	156	12	in	in	ADP
inlawrev-3379	156	13	the	the	DET
inlawrev-3379	156	14	employee	employee	NOUN
inlawrev-3379	156	15	's	's	PART
inlawrev-3379	156	16	gross	gross	ADJ
inlawrev-3379	156	17	income	income	NOUN
inlawrev-3379	156	18	.	.	PUNCT
inlawrev-3379	157	1	the	the	DET
inlawrev-3379	157	2	employee	employee	NOUN
inlawrev-3379	157	3	may	may	AUX
inlawrev-3379	157	4	ultimately	ultimately	ADV
inlawrev-3379	157	5	bear	bear	VERB
inlawrev-3379	157	6	the	the	DET
inlawrev-3379	157	7	burden	burden	NOUN
inlawrev-3379	157	8	of	of	ADP
inlawrev-3379	157	9	the	the	DET
inlawrev-3379	157	10	entire	entire	ADJ
inlawrev-3379	157	11	tax	tax	NOUN
inlawrev-3379	157	12	if	if	SCONJ
inlawrev-3379	157	13	the	the	DET
inlawrev-3379	157	14	employers	employer	NOUN
inlawrev-3379	157	15	contribution	contribution	NOUN
inlawrev-3379	157	16	is	be	AUX
inlawrev-3379	157	17	taken	take	VERB
inlawrev-3379	157	18	out	out	ADP
inlawrev-3379	157	19	in	in	ADP
inlawrev-3379	157	20	the	the	DET
inlawrev-3379	157	21	form	form	NOUN
inlawrev-3379	157	22	of	of	ADP
inlawrev-3379	157	23	lower	low	ADJ
inlawrev-3379	157	24	salary	salary	NOUN
inlawrev-3379	157	25	.	.	PUNCT
inlawrev-3379	158	1	see	see	VERB
inlawrev-3379	158	2	i	i	PRON
inlawrev-3379	158	3	d.	d.	PROPN
inlawrev-3379	158	4	24	24	NUM
inlawrev-3379	158	5	.	.	PUNCT
inlawrev-3379	159	1	the	the	DET
inlawrev-3379	159	2	irc	irc	PROPN
inlawrev-3379	159	3	exempts	exempt	VERB
inlawrev-3379	159	4	household	household	NOUN
inlawrev-3379	159	5	employers	employer	NOUN
inlawrev-3379	159	6	from	from	ADP
inlawrev-3379	159	7	the	the	DET
inlawrev-3379	159	8	withholding	withholding	NOUN
inlawrev-3379	159	9	requirements	requirement	NOUN
inlawrev-3379	159	10	.	.	PUNCT
inlawrev-3379	160	1	remuneration	remuneration	NOUN
inlawrev-3379	160	2	paid	pay	VERB
inlawrev-3379	160	3	for	for	ADP
inlawrev-3379	160	4	household	household	NOUN
inlawrev-3379	160	5	services	service	NOUN
inlawrev-3379	160	6	performed	perform	VERB
inlawrev-3379	160	7	by	by	ADP
inlawrev-3379	160	8	an	an	DET
inlawrev-3379	160	9	employee	employee	NOUN
inlawrev-3379	160	10	in	in	ADP
inlawrev-3379	160	11	the	the	DET
inlawrev-3379	160	12	home	home	NOUN
inlawrev-3379	160	13	of	of	ADP
inlawrev-3379	160	14	the	the	DET
inlawrev-3379	160	15	employer	employer	NOUN
inlawrev-3379	160	16	is	be	AUX
inlawrev-3379	160	17	not	not	PART
inlawrev-3379	160	18	subject	subject	ADJ
inlawrev-3379	160	19	to	to	ADP
inlawrev-3379	160	20	withholding	withholding	NOUN
inlawrev-3379	160	21	.	.	PUNCT
inlawrev-3379	161	1	i.r.c	i.r.c	NOUN
inlawrev-3379	161	2	.	.	PUNCT
inlawrev-3379	162	1	§	§	PROPN
inlawrev-3379	162	2	3401	3401	NUM
inlawrev-3379	162	3	.	.	PUNCT
inlawrev-3379	163	1	income	income	NOUN
inlawrev-3379	163	2	tax	tax	NOUN
inlawrev-3379	163	3	withholding	withholding	NOUN
inlawrev-3379	163	4	is	be	AUX
inlawrev-3379	163	5	not	not	PART
inlawrev-3379	163	6	required	require	VERB
inlawrev-3379	163	7	from	from	ADP
inlawrev-3379	163	8	wages	wage	NOUN
inlawrev-3379	163	9	paid	pay	VERB
inlawrev-3379	163	10	for	for	ADP
inlawrev-3379	163	11	domestic	domestic	ADJ
inlawrev-3379	163	12	services	service	NOUN
inlawrev-3379	163	13	performed	perform	VERB
inlawrev-3379	163	14	in	in	ADP
inlawrev-3379	163	15	private	private	ADJ
inlawrev-3379	163	16	homes	home	NOUN
inlawrev-3379	163	17	and	and	CCONJ
inlawrev-3379	163	18	clubs	club	NOUN
inlawrev-3379	163	19	provided	provide	VERB
inlawrev-3379	163	20	it	it	PRON
inlawrev-3379	163	21	is	be	AUX
inlawrev-3379	163	22	not	not	PART
inlawrev-3379	163	23	used	use	VERB
inlawrev-3379	163	24	primarily	primarily	ADV
inlawrev-3379	163	25	to	to	PART
inlawrev-3379	163	26	supply	supply	VERB
inlawrev-3379	163	27	board	board	NOUN
inlawrev-3379	163	28	or	or	CCONJ
inlawrev-3379	163	29	lodging	lodging	NOUN
inlawrev-3379	163	30	as	as	ADP
inlawrev-3379	163	31	a	a	DET
inlawrev-3379	163	32	residence	residence	NOUN
inlawrev-3379	163	33	.	.	PUNCT
inlawrev-3379	164	1	see	see	VERB
inlawrev-3379	164	2	a	a	DET
inlawrev-3379	164	3	guide	guide	NOUN
inlawrev-3379	164	4	to	to	ADP
inlawrev-3379	164	5	the	the	DET
inlawrev-3379	164	6	nanny	nanny	NOUN
inlawrev-3379	164	7	tax	tax	NOUN
inlawrev-3379	164	8	,	,	PUNCT
inlawrev-3379	164	9	fed	fed	PROPN
inlawrev-3379	164	10	.	.	PUNCT
inlawrev-3379	165	1	tax	tax	NOUN
inlawrev-3379	165	2	coordinator	coordinator	NOUN
inlawrev-3379	165	3	(	(	PUNCT
inlawrev-3379	165	4	ria	ria	PROPN
inlawrev-3379	165	5	)	)	PUNCT
inlawrev-3379	165	6	,	,	PUNCT
inlawrev-3379	165	7	hh	hh	PROPN
inlawrev-3379	165	8	109	109	NUM
inlawrev-3379	165	9	,	,	PUNCT
inlawrev-3379	165	10	111	111	NUM
inlawrev-3379	165	11	.	.	PUNCT
inlawrev-3379	166	1	household	household	NOUN
inlawrev-3379	166	2	services	service	NOUN
inlawrev-3379	166	3	include	include	VERB
inlawrev-3379	166	4	services	service	NOUN
inlawrev-3379	166	5	performed	perform	VERB
inlawrev-3379	166	6	by	by	ADP
inlawrev-3379	166	7	cooks	cook	NOUN
inlawrev-3379	166	8	,	,	PUNCT
inlawrev-3379	166	9	maids	maid	NOUN
inlawrev-3379	166	10	,	,	PUNCT
inlawrev-3379	166	11	governesses	governess	NOUN
inlawrev-3379	166	12	,	,	PUNCT
inlawrev-3379	166	13	and	and	CCONJ
inlawrev-3379	166	14	babysitters	babysitter	NOUN
inlawrev-3379	166	15	.	.	PUNCT
inlawrev-3379	167	1	see	see	VERB
inlawrev-3379	167	2	treas	treas	PROPN
inlawrev-3379	167	3	.	.	PUNCT
inlawrev-3379	168	1	reg	reg	PROPN
inlawrev-3379	168	2	.	.	PUNCT
inlawrev-3379	169	1	§	§	PROPN
inlawrev-3379	169	2	3	3	NUM
inlawrev-3379	169	3	1.340	1.340	NUM
inlawrev-3379	169	4	1(a)(3)1(a)(1	1(a)(3)1(a)(1	NUM
inlawrev-3379	169	5	)	)	PUNCT
inlawrev-3379	169	6	(	(	PUNCT
inlawrev-3379	169	7	1998	1998	NUM
inlawrev-3379	169	8	)	)	PUNCT
inlawrev-3379	169	9	.	.	PUNCT
inlawrev-3379	170	1	an	an	DET
inlawrev-3379	170	2	employer	employer	NOUN
inlawrev-3379	170	3	,	,	PUNCT
inlawrev-3379	170	4	however	however	ADV
inlawrev-3379	170	5	,	,	PUNCT
inlawrev-3379	170	6	may	may	AUX
inlawrev-3379	170	7	voluntarily	voluntarily	ADV
inlawrev-3379	170	8	agree	agree	VERB
inlawrev-3379	170	9	to	to	PART
inlawrev-3379	170	10	withhold	withhold	VERB
inlawrev-3379	170	11	federal	federal	ADJ
inlawrev-3379	170	12	income	income	NOUN
inlawrev-3379	170	13	taxes	taxis	NOUN
inlawrev-3379	170	14	for	for	ADP
inlawrev-3379	170	15	the	the	DET
inlawrev-3379	170	16	nanny	nanny	NOUN
inlawrev-3379	170	17	's	's	PART
inlawrev-3379	170	18	wages	wage	NOUN
inlawrev-3379	170	19	.	.	PUNCT
inlawrev-3379	171	1	see	see	VERB
inlawrev-3379	171	2	i	i	PRON
inlawrev-3379	171	3	d.	d.	PROPN
inlawrev-3379	171	4	25	25	NUM
inlawrev-3379	171	5	.	.	PUNCT
inlawrev-3379	172	1	see	see	VERB
inlawrev-3379	172	2	i.r.s	i.r.s	PROPN
inlawrev-3379	172	3	.	.	PUNCT
inlawrev-3379	173	1	notice	notice	VERB
inlawrev-3379	173	2	89	89	NUM
inlawrev-3379	173	3	-	-	SYM
inlawrev-3379	173	4	95	95	NUM
inlawrev-3379	173	5	,	,	PUNCT
inlawrev-3379	173	6	1989	1989	NUM
inlawrev-3379	173	7	-	-	SYM
inlawrev-3379	173	8	2	2	NUM
inlawrev-3379	173	9	c.b	c.b	PROPN
inlawrev-3379	173	10	.	.	PROPN
inlawrev-3379	174	1	417	417	NUM
inlawrev-3379	174	2	.	.	PUNCT
inlawrev-3379	175	1	if	if	SCONJ
inlawrev-3379	175	2	the	the	DET
inlawrev-3379	175	3	employer	employer	NOUN
inlawrev-3379	175	4	withholds	withhold	VERB
inlawrev-3379	175	5	income	income	NOUN
inlawrev-3379	175	6	tax	tax	NOUN
inlawrev-3379	175	7	,	,	PUNCT
inlawrev-3379	175	8	the	the	DET
inlawrev-3379	175	9	employer	employer	NOUN
inlawrev-3379	175	10	must	must	AUX
inlawrev-3379	175	11	give	give	VERB
inlawrev-3379	175	12	the	the	DET
inlawrev-3379	175	13	employee	employee	NOUN
inlawrev-3379	175	14	notice	notice	NOUN
inlawrev-3379	175	15	as	as	ADP
inlawrev-3379	175	16	to	to	ADP
inlawrev-3379	175	17	the	the	DET
inlawrev-3379	175	18	earned	earn	VERB
inlawrev-3379	175	19	income	income	NOUN
inlawrev-3379	175	20	credit	credit	NOUN
inlawrev-3379	175	21	.	.	PUNCT
inlawrev-3379	176	1	if	if	SCONJ
inlawrev-3379	176	2	the	the	DET
inlawrev-3379	176	3	employee	employee	NOUN
inlawrev-3379	176	4	provides	provide	VERB
inlawrev-3379	176	5	the	the	DET
inlawrev-3379	176	6	employer	employer	NOUN
inlawrev-3379	176	7	with	with	ADP
inlawrev-3379	176	8	an	an	DET
inlawrev-3379	176	9	earned	earn	VERB
inlawrev-3379	176	10	income	income	NOUN
inlawrev-3379	176	11	credit	credit	NOUN
inlawrev-3379	176	12	advances	advance	NOUN
inlawrev-3379	176	13	payment	payment	NOUN
inlawrev-3379	176	14	certificate	certificate	NOUN
inlawrev-3379	176	15	,	,	PUNCT
inlawrev-3379	176	16	then	then	ADV
inlawrev-3379	176	17	the	the	DET
inlawrev-3379	176	18	employer	employer	NOUN
inlawrev-3379	176	19	must	must	AUX
inlawrev-3379	176	20	make	make	VERB
inlawrev-3379	176	21	the	the	DET
inlawrev-3379	176	22	advanced	advance	VERB
inlawrev-3379	176	23	earned	earn	VERB
inlawrev-3379	176	24	income	income	NOUN
inlawrev-3379	176	25	credit	credit	NOUN
inlawrev-3379	176	26	payment	payment	NOUN
inlawrev-3379	176	27	to	to	ADP
inlawrev-3379	176	28	the	the	DET
inlawrev-3379	176	29	employee	employee	NOUN
inlawrev-3379	176	30	as	as	SCONJ
inlawrev-3379	176	31	requested	request	VERB
inlawrev-3379	176	32	.	.	PUNCT
inlawrev-3379	177	1	the	the	DET
inlawrev-3379	177	2	payments	payment	NOUN
inlawrev-3379	177	3	are	be	AUX
inlawrev-3379	177	4	made	make	VERB
inlawrev-3379	177	5	out	out	ADP
inlawrev-3379	177	6	of	of	ADP
inlawrev-3379	177	7	the	the	DET
inlawrev-3379	177	8	employment	employment	NOUN
inlawrev-3379	177	9	taxes	taxis	NOUN
inlawrev-3379	177	10	paid	pay	VERB
inlawrev-3379	177	11	by	by	ADP
inlawrev-3379	177	12	the	the	DET
inlawrev-3379	177	13	employer	employer	NOUN
inlawrev-3379	177	14	.	.	PUNCT
inlawrev-3379	178	1	see	see	VERB
inlawrev-3379	178	2	i	i	PRON
inlawrev-3379	178	3	d.	d.	PROPN
inlawrev-3379	178	4	26	26	NUM
inlawrev-3379	178	5	.	.	PUNCT
inlawrev-3379	179	1	p.l	p.l	PROPN
inlawrev-3379	179	2	.	.	PROPN
inlawrev-3379	179	3	103	103	NUM
inlawrev-3379	179	4	-	-	SYM
inlawrev-3379	179	5	387	387	NUM
inlawrev-3379	179	6	,	,	PUNCT
inlawrev-3379	179	7	108	108	NUM
inlawrev-3379	179	8	stat	stat	NOUN
inlawrev-3379	179	9	.	.	PUNCT
inlawrev-3379	180	1	4071	4071	NUM
inlawrev-3379	180	2	(	(	PUNCT
inlawrev-3379	180	3	1994	1994	NUM
inlawrev-3379	180	4	)	)	PUNCT
inlawrev-3379	180	5	.	.	PUNCT
inlawrev-3379	181	1	27	27	NUM
inlawrev-3379	181	2	.	.	PUNCT
inlawrev-3379	181	3	i.r.c.§	i.r.c.§	NOUN
inlawrev-3379	181	4	3510(a	3510(a	NUM
inlawrev-3379	181	5	)	)	PUNCT
inlawrev-3379	181	6	(	(	PUNCT
inlawrev-3379	181	7	1994	1994	NUM
inlawrev-3379	181	8	)	)	PUNCT
inlawrev-3379	181	9	.	.	PUNCT
inlawrev-3379	182	1	28	28	NUM
inlawrev-3379	182	2	.	.	PUNCT
inlawrev-3379	183	1	the	the	DET
inlawrev-3379	183	2	threshold	threshold	NOUN
inlawrev-3379	183	3	amount	amount	NOUN
inlawrev-3379	183	4	was	be	AUX
inlawrev-3379	183	5	$	$	SYM
inlawrev-3379	183	6	1	1	NUM
inlawrev-3379	183	7	100	100	NUM
inlawrev-3379	183	8	in	in	ADP
inlawrev-3379	183	9	1998	1998	NUM
inlawrev-3379	183	10	.	.	PUNCT
inlawrev-3379	184	1	see	see	VERB
inlawrev-3379	184	2	i.r.c	i.r.c	NOUN
inlawrev-3379	184	3	.	.	PUNCT
inlawrev-3379	185	1	§	§	PROPN
inlawrev-3379	185	2	3	3	NUM
inlawrev-3379	185	3	121(x	121(x	PROPN
inlawrev-3379	185	4	)	)	PUNCT
inlawrev-3379	185	5	(	(	PUNCT
inlawrev-3379	185	6	west	west	NOUN
inlawrev-3379	185	7	supp	supp	PROPN
inlawrev-3379	185	8	.	.	PUNCT
inlawrev-3379	186	1	1998	1998	NUM
inlawrev-3379	186	2	)	)	PUNCT
inlawrev-3379	186	3	.	.	PUNCT
inlawrev-3379	187	1	29	29	NUM
inlawrev-3379	187	2	.	.	X
inlawrev-3379	187	3	see	see	VERB
inlawrev-3379	187	4	i.r.c	i.r.c	NOUN
inlawrev-3379	187	5	.	.	PUNCT
inlawrev-3379	188	1	§	§	PROPN
inlawrev-3379	188	2	3121(b)(21	3121(b)(21	PROPN
inlawrev-3379	188	3	)	)	PUNCT
inlawrev-3379	188	4	(	(	PUNCT
inlawrev-3379	188	5	1994	1994	NUM
inlawrev-3379	188	6	)	)	PUNCT
inlawrev-3379	188	7	.	.	PUNCT
inlawrev-3379	189	1	30	30	NUM
inlawrev-3379	189	2	.	.	PUNCT
inlawrev-3379	190	1	irc	irc	AUX
inlawrev-3379	190	2	§	§	PROPN
inlawrev-3379	190	3	35	35	NUM
inlawrev-3379	190	4	10	10	NUM
inlawrev-3379	190	5	provided	provide	VERB
inlawrev-3379	190	6	that	that	SCONJ
inlawrev-3379	190	7	returns	return	NOUN
inlawrev-3379	190	8	with	with	ADP
inlawrev-3379	190	9	respect	respect	NOUN
inlawrev-3379	190	10	to	to	ADP
inlawrev-3379	190	11	domestic	domestic	ADJ
inlawrev-3379	190	12	service	service	NOUN
inlawrev-3379	190	13	be	be	AUX
inlawrev-3379	190	14	filed	file	VERB
inlawrev-3379	190	15	on	on	ADP
inlawrev-3379	190	16	or	or	CCONJ
inlawrev-3379	190	17	before	before	ADP
inlawrev-3379	190	18	the	the	DET
inlawrev-3379	190	19	15th	15th	ADJ
inlawrev-3379	190	20	day	day	NOUN
inlawrev-3379	190	21	of	of	ADP
inlawrev-3379	190	22	the	the	DET
inlawrev-3379	190	23	fourth	fourth	ADJ
inlawrev-3379	190	24	month	month	NOUN
inlawrev-3379	190	25	.	.	PUNCT
inlawrev-3379	191	1	i.r.c	i.r.c	NOUN
inlawrev-3379	191	2	.	.	PUNCT
inlawrev-3379	192	1	§	§	PROPN
inlawrev-3379	192	2	3510	3510	NUM
inlawrev-3379	192	3	.	.	PUNCT
inlawrev-3379	193	1	thus	thus	ADV
inlawrev-3379	193	2	,	,	PUNCT
inlawrev-3379	193	3	employment	employment	NOUN
inlawrev-3379	193	4	taxes	taxis	NOUN
inlawrev-3379	193	5	,	,	PUNCT
inlawrev-3379	193	6	social	social	ADJ
inlawrev-3379	193	7	security	security	NOUN
inlawrev-3379	193	8	taxes	taxis	NOUN
inlawrev-3379	193	9	,	,	PUNCT
inlawrev-3379	193	10	and	and	CCONJ
inlawrev-3379	193	11	medicare	medicare	PROPN
inlawrev-3379	193	12	taxes	taxis	NOUN
inlawrev-3379	193	13	were	be	AUX
inlawrev-3379	193	14	paid	pay	VERB
inlawrev-3379	193	15	every	every	DET
inlawrev-3379	193	16	quarter	quarter	NOUN
inlawrev-3379	193	17	.	.	PUNCT
inlawrev-3379	194	1	federal	federal	ADJ
inlawrev-3379	194	2	unemployment	unemployment	NOUN
inlawrev-3379	194	3	taxes	taxis	NOUN
inlawrev-3379	194	4	were	be	AUX
inlawrev-3379	194	5	paid	pay	VERB
inlawrev-3379	194	6	annually	annually	ADV
inlawrev-3379	194	7	,	,	PUNCT
inlawrev-3379	194	8	but	but	CCONJ
inlawrev-3379	194	9	individual	individual	ADJ
inlawrev-3379	194	10	states	state	NOUN
inlawrev-3379	194	11	may	may	AUX
inlawrev-3379	194	12	require	require	VERB
inlawrev-3379	194	13	more	more	ADJ
inlawrev-3379	194	14	frequent	frequent	ADJ
inlawrev-3379	194	15	payments	payment	NOUN
inlawrev-3379	194	16	.	.	PUNCT
inlawrev-3379	195	1	a	a	DET
inlawrev-3379	195	2	form	form	NOUN
inlawrev-3379	195	3	w-2	w-2	NOUN
inlawrev-3379	195	4	must	must	AUX
inlawrev-3379	195	5	be	be	AUX
inlawrev-3379	195	6	given	give	VERB
inlawrev-3379	195	7	to	to	ADP
inlawrev-3379	195	8	the	the	DET
inlawrev-3379	195	9	employee	employee	NOUN
inlawrev-3379	195	10	reporting	report	VERB
inlawrev-3379	195	11	wages	wage	NOUN
inlawrev-3379	195	12	paid	pay	VERB
inlawrev-3379	195	13	during	during	ADP
inlawrev-3379	195	14	the	the	DET
inlawrev-3379	195	15	last	last	ADJ
inlawrev-3379	195	16	year	year	NOUN
inlawrev-3379	195	17	.	.	PUNCT
inlawrev-3379	196	1	a	a	DET
inlawrev-3379	196	2	copy	copy	NOUN
inlawrev-3379	196	3	is	be	AUX
inlawrev-3379	196	4	then	then	ADV
inlawrev-3379	196	5	sent	send	VERB
inlawrev-3379	196	6	to	to	ADP
inlawrev-3379	196	7	the	the	DET
inlawrev-3379	196	8	social	social	ADJ
inlawrev-3379	196	9	security	security	NOUN
inlawrev-3379	196	10	administration	administration	NOUN
inlawrev-3379	196	11	.	.	PUNCT
inlawrev-3379	197	1	an	an	DET
inlawrev-3379	197	2	employer	employer	NOUN
inlawrev-3379	197	3	's	's	PART
inlawrev-3379	197	4	quarterly	quarterly	ADJ
inlawrev-3379	197	5	tax	tax	NOUN
inlawrev-3379	197	6	return	return	NOUN
inlawrev-3379	197	7	for	for	ADP
inlawrev-3379	197	8	household	household	NOUN
inlawrev-3379	197	9	employees	employee	NOUN
inlawrev-3379	197	10	(	(	PUNCT
inlawrev-3379	197	11	irs	irs	PROPN
inlawrev-3379	197	12	form	form	VERB
inlawrev-3379	197	13	942	942	NUM
inlawrev-3379	197	14	)	)	PUNCT
inlawrev-3379	197	15	must	must	AUX
inlawrev-3379	197	16	also	also	ADV
inlawrev-3379	197	17	be	be	AUX
inlawrev-3379	197	18	filed	file	VERB
inlawrev-3379	197	19	every	every	DET
inlawrev-3379	197	20	quarter	quarter	NOUN
inlawrev-3379	197	21	.	.	PUNCT
inlawrev-3379	198	1	see	see	VERB
inlawrev-3379	198	2	dan	dan	PROPN
inlawrev-3379	198	3	moreau	moreau	PROPN
inlawrev-3379	198	4	,	,	PUNCT
inlawrev-3379	198	5	got	get	VERB
inlawrev-3379	198	6	household	household	NOUN
inlawrev-3379	198	7	help	help	NOUN
inlawrev-3379	198	8	?	?	PUNCT
inlawrev-3379	199	1	get	get	VERB
inlawrev-3379	199	2	this	this	DET
inlawrev-3379	199	3	right	right	NOUN
inlawrev-3379	199	4	:	:	PUNCT
inlawrev-3379	199	5	ifyou	ifyou	VERB
inlawrev-3379	199	6	payfor	payfor	ADP
inlawrev-3379	199	7	child	child	NOUN
inlawrev-3379	199	8	care	care	NOUN
inlawrev-3379	199	9	or	or	CCONJ
inlawrev-3379	199	10	housework	housework	NOUN
inlawrev-3379	199	11	,	,	PUNCT
inlawrev-3379	199	12	chances	chance	NOUN
inlawrev-3379	199	13	are	be	AUX
inlawrev-3379	199	14	good	good	ADJ
inlawrev-3379	199	15	you	you	PRON
inlawrev-3379	199	16	owe	owe	VERB
inlawrev-3379	199	17	the	the	DET
inlawrev-3379	199	18	irs	irs	PROPN
inlawrev-3379	199	19	a	a	DET
inlawrev-3379	199	20	form	form	NOUN
inlawrev-3379	199	21	942	942	NUM
inlawrev-3379	199	22	,	,	PUNCT
inlawrev-3379	199	23	kiplinger	kiplinger	PROPN
inlawrev-3379	199	24	's	's	PART
inlawrev-3379	199	25	pers	per	NOUN
inlawrev-3379	199	26	.	.	PUNCT
inlawrev-3379	200	1	fin	fin	NOUN
inlawrev-3379	200	2	.	.	PUNCT
inlawrev-3379	201	1	mag	mag	PROPN
inlawrev-3379	201	2	.	.	PROPN
inlawrev-3379	201	3	,	,	PUNCT
inlawrev-3379	201	4	jan	jan	PROPN
inlawrev-3379	201	5	.	.	PROPN
inlawrev-3379	201	6	1994	1994	NUM
inlawrev-3379	201	7	.	.	PUNCT
inlawrev-3379	202	1	1	1	NUM
inlawrev-3379	202	2	999	999	NUM
inlawrev-3379	202	3	]	]	PUNCT
inlawrev-3379	202	4	protecting	protect	VERB
inlawrev-3379	202	5	child	child	NOUN
inlawrev-3379	202	6	care	care	NOUN
inlawrev-3379	202	7	workers	worker	NOUN
inlawrev-3379	202	8	1	1	NUM
inlawrev-3379	202	9	1	1	NUM
inlawrev-3379	202	10	93	93	NUM
inlawrev-3379	202	11	fundamental	fundamental	ADJ
inlawrev-3379	202	12	changes	change	NOUN
inlawrev-3379	202	13	to	to	PART
inlawrev-3379	202	14	simplify	simplify	VERB
inlawrev-3379	202	15	the	the	DET
inlawrev-3379	202	16	payment	payment	NOUN
inlawrev-3379	202	17	of	of	ADP
inlawrev-3379	202	18	employment	employment	NOUN
inlawrev-3379	202	19	taxes	taxis	NOUN
inlawrev-3379	202	20	and	and	CCONJ
inlawrev-3379	202	21	significantly	significantly	ADV
inlawrev-3379	202	22	reduce	reduce	VERB
inlawrev-3379	202	23	the	the	DET
inlawrev-3379	202	24	administrative	administrative	ADJ
inlawrev-3379	202	25	requirements	requirement	NOUN
inlawrev-3379	202	26	associated	associate	VERB
inlawrev-3379	202	27	with	with	ADP
inlawrev-3379	202	28	the	the	DET
inlawrev-3379	202	29	payment	payment	NOUN
inlawrev-3379	202	30	ofthe	ofthe	PROPN
inlawrev-3379	202	31	tax.^	tax.^	PROPN
inlawrev-3379	202	32	*	*	NOUN
inlawrev-3379	202	33	first	first	ADV
inlawrev-3379	202	34	,	,	PUNCT
inlawrev-3379	202	35	it	it	PRON
inlawrev-3379	202	36	eliminated	eliminate	VERB
inlawrev-3379	202	37	the	the	DET
inlawrev-3379	202	38	quarterly	quarterly	ADJ
inlawrev-3379	202	39	reporting	reporting	NOUN
inlawrev-3379	202	40	requirements?^	requirements?^	NOUN
inlawrev-3379	202	41	second	second	PROPN
inlawrev-3379	202	42	,	,	PUNCT
inlawrev-3379	202	43	it	it	PRON
inlawrev-3379	202	44	increased	increase	VERB
inlawrev-3379	202	45	the	the	DET
inlawrev-3379	202	46	threshold	threshold	NOUN
inlawrev-3379	202	47	amount	amount	NOUN
inlawrev-3379	202	48	from	from	ADP
inlawrev-3379	202	49	$	$	SYM
inlawrev-3379	202	50	50	50	NUM
inlawrev-3379	202	51	to	to	PART
inlawrev-3379	202	52	$	$	SYM
inlawrev-3379	202	53	1000.^^	1000.^^	NUM
inlawrev-3379	202	54	third	third	ADJ
inlawrev-3379	202	55	,	,	PUNCT
inlawrev-3379	202	56	it	it	PRON
inlawrev-3379	202	57	exempted	exempt	VERB
inlawrev-3379	202	58	wages	wage	NOUN
inlawrev-3379	202	59	paid	pay	VERB
inlawrev-3379	202	60	to	to	ADP
inlawrev-3379	202	61	certain	certain	ADJ
inlawrev-3379	202	62	family	family	NOUN
inlawrev-3379	202	63	members	member	NOUN
inlawrev-3379	202	64	and	and	CCONJ
inlawrev-3379	202	65	weekend	weekend	PROPN
inlawrev-3379	202	66	baby	baby	NOUN
inlawrev-3379	202	67	sitters.^	sitters.^	VERB
inlawrev-3379	202	68	"	"	PUNCT
inlawrev-3379	202	69	*	*	VERB
inlawrev-3379	202	70	the	the	DET
inlawrev-3379	202	71	purpose	purpose	NOUN
inlawrev-3379	202	72	of	of	ADP
inlawrev-3379	202	73	the	the	DET
inlawrev-3379	202	74	law	law	NOUN
inlawrev-3379	202	75	was	be	AUX
inlawrev-3379	202	76	to	to	PART
inlawrev-3379	202	77	establish	establish	VERB
inlawrev-3379	202	78	new	new	ADJ
inlawrev-3379	202	79	enforcement	enforcement	NOUN
inlawrev-3379	202	80	mechanisms	mechanism	NOUN
inlawrev-3379	202	81	and	and	CCONJ
inlawrev-3379	202	82	to	to	PART
inlawrev-3379	202	83	improve	improve	VERB
inlawrev-3379	202	84	employer	employer	NOUN
inlawrev-3379	202	85	compliance	compliance	NOUN
inlawrev-3379	202	86	to	to	PART
inlawrev-3379	202	87	ensure	ensure	VERB
inlawrev-3379	202	88	that	that	SCONJ
inlawrev-3379	202	89	domestic	domestic	ADJ
inlawrev-3379	202	90	workers	worker	NOUN
inlawrev-3379	202	91	receive	receive	VERB
inlawrev-3379	202	92	the	the	DET
inlawrev-3379	202	93	social	social	ADJ
inlawrev-3379	202	94	security	security	NOUN
inlawrev-3379	202	95	and	and	CCONJ
inlawrev-3379	202	96	unemployment	unemployment	NOUN
inlawrev-3379	202	97	coverage	coverage	NOUN
inlawrev-3379	202	98	to	to	PART
inlawrev-3379	202	99	which	which	PRON
inlawrev-3379	202	100	they	they	PRON
inlawrev-3379	202	101	are	be	AUX
inlawrev-3379	202	102	entitled	entitle	VERB
inlawrev-3379	202	103	.	.	PUNCT
inlawrev-3379	202	104	^^	^^	PUNCT
inlawrev-3379	203	1	congress	congress	PROPN
inlawrev-3379	203	2	was	be	AUX
inlawrev-3379	203	3	hopefiil	hopefiil	VERB
inlawrev-3379	203	4	that	that	SCONJ
inlawrev-3379	203	5	the	the	DET
inlawrev-3379	203	6	new	new	ADJ
inlawrev-3379	203	7	law	law	NOUN
inlawrev-3379	203	8	would	would	AUX
inlawrev-3379	203	9	increase	increase	VERB
inlawrev-3379	203	10	the	the	DET
inlawrev-3379	203	11	number	number	NOUN
inlawrev-3379	203	12	of	of	ADP
inlawrev-3379	203	13	employers	employer	NOUN
inlawrev-3379	203	14	paying	pay	VERB
inlawrev-3379	203	15	the	the	DET
inlawrev-3379	203	16	tax	tax	NOUN
inlawrev-3379	203	17	by	by	ADP
inlawrev-3379	203	18	providing	provide	VERB
inlawrev-3379	203	19	a	a	DET
inlawrev-3379	203	20	simplified	simplified	ADJ
inlawrev-3379	203	21	payment	payment	NOUN
inlawrev-3379	203	22	procedure	procedure	NOUN
inlawrev-3379	203	23	and	and	CCONJ
inlawrev-3379	203	24	having	have	VERB
inlawrev-3379	203	25	taxpayers	taxpayer	NOUN
inlawrev-3379	203	26	sign	sign	VERB
inlawrev-3379	203	27	under	under	ADP
inlawrev-3379	203	28	penalty	penalty	NOUN
inlawrev-3379	203	29	of	of	ADP
inlawrev-3379	203	30	perjury	perjury	NOUN
inlawrev-3379	203	31	that	that	SCONJ
inlawrev-3379	203	32	the	the	DET
inlawrev-3379	203	33	household	household	NOUN
inlawrev-3379	203	34	employer	employer	NOUN
inlawrev-3379	203	35	owed	owe	VERB
inlawrev-3379	203	36	no	no	DET
inlawrev-3379	203	37	taxes	taxis	NOUN
inlawrev-3379	203	38	for	for	ADP
inlawrev-3379	203	39	the	the	DET
inlawrev-3379	203	40	year.^^	year.^^	NOUN
inlawrev-3379	203	41	while	while	SCONJ
inlawrev-3379	203	42	taxpayer	taxpayer	NOUN
inlawrev-3379	203	43	response	response	NOUN
inlawrev-3379	203	44	to	to	ADP
inlawrev-3379	203	45	the	the	DET
inlawrev-3379	203	46	new	new	ADJ
inlawrev-3379	203	47	rules	rule	NOUN
inlawrev-3379	203	48	was	be	AUX
inlawrev-3379	203	49	immediate	immediate	ADJ
inlawrev-3379	203	50	,	,	PUNCT
inlawrev-3379	203	51	it	it	PRON
inlawrev-3379	203	52	was	be	AUX
inlawrev-3379	203	53	not	not	PART
inlawrev-3379	203	54	what	what	PRON
inlawrev-3379	203	55	congress	congress	PROPN
inlawrev-3379	203	56	had	have	AUX
inlawrev-3379	203	57	anticipated	anticipate	VERB
inlawrev-3379	203	58	.	.	PUNCT
inlawrev-3379	204	1	the	the	DET
inlawrev-3379	204	2	simplification	simplification	NOUN
inlawrev-3379	204	3	of	of	ADP
inlawrev-3379	204	4	the	the	DET
inlawrev-3379	204	5	nanny	nanny	NOUN
inlawrev-3379	204	6	tax	tax	NOUN
inlawrev-3379	204	7	reporting	reporting	NOUN
inlawrev-3379	204	8	requirements	requirement	NOUN
inlawrev-3379	204	9	has	have	AUX
inlawrev-3379	204	10	had	have	VERB
inlawrev-3379	204	11	an	an	DET
inlawrev-3379	204	12	adverse	adverse	ADJ
inlawrev-3379	204	13	effect	effect	NOUN
inlawrev-3379	204	14	on	on	ADP
inlawrev-3379	204	15	nanny	nanny	PROPN
inlawrev-3379	204	16	tax	tax	NOUN
inlawrev-3379	204	17	compliance.^^	compliance.^^	NOUN
inlawrev-3379	205	1	the	the	DET
inlawrev-3379	205	2	numbers	number	NOUN
inlawrev-3379	205	3	are	be	AUX
inlawrev-3379	205	4	alarming	alarming	ADJ
inlawrev-3379	205	5	.	.	PUNCT
inlawrev-3379	206	1	in	in	ADP
inlawrev-3379	206	2	1994	1994	NUM
inlawrev-3379	206	3	,	,	PUNCT
inlawrev-3379	206	4	the	the	DET
inlawrev-3379	206	5	number	number	NOUN
inlawrev-3379	206	6	of	of	ADP
inlawrev-3379	206	7	household	household	NOUN
inlawrev-3379	206	8	employers	employer	NOUN
inlawrev-3379	206	9	filing	file	VERB
inlawrev-3379	206	10	employment	employment	NOUN
inlawrev-3379	206	11	tax	tax	NOUN
inlawrev-3379	206	12	returns	return	NOUN
inlawrev-3379	206	13	was	be	AUX
inlawrev-3379	206	14	500,000.^^	500,000.^^	NUM
inlawrev-3379	206	15	in	in	ADP
inlawrev-3379	206	16	1995	1995	NUM
inlawrev-3379	206	17	,	,	PUNCT
inlawrev-3379	206	18	the	the	DET
inlawrev-3379	206	19	first	first	ADJ
inlawrev-3379	206	20	year	year	NOUN
inlawrev-3379	206	21	the	the	DET
inlawrev-3379	206	22	new	new	ADJ
inlawrev-3379	206	23	law	law	NOUN
inlawrev-3379	206	24	was	be	AUX
inlawrev-3379	206	25	in	in	ADP
inlawrev-3379	206	26	effect	effect	NOUN
inlawrev-3379	206	27	the	the	DET
inlawrev-3379	206	28	number	number	NOUN
inlawrev-3379	206	29	fell	fall	VERB
inlawrev-3379	206	30	to	to	ADP
inlawrev-3379	206	31	300,000.^^	300,000.^^	NUM
inlawrev-3379	206	32	in	in	ADP
inlawrev-3379	206	33	1996	1996	NUM
inlawrev-3379	206	34	,	,	PUNCT
inlawrev-3379	206	35	the	the	DET
inlawrev-3379	206	36	numbers	number	NOUN
inlawrev-3379	206	37	remained	remain	VERB
inlawrev-3379	206	38	approximately	approximately	ADV
inlawrev-3379	206	39	the	the	DET
inlawrev-3379	206	40	same	same	ADJ
inlawrev-3379	206	41	and	and	CCONJ
inlawrev-3379	206	42	were	be	AUX
inlawrev-3379	206	43	not	not	PART
inlawrev-3379	206	44	expected	expect	VERB
inlawrev-3379	206	45	to	to	PART
inlawrev-3379	206	46	increase	increase	VERB
inlawrev-3379	206	47	in	in	ADP
inlawrev-3379	206	48	1997."*^	1997."*^	NUM
inlawrev-3379	206	49	in	in	ADP
inlawrev-3379	206	50	the	the	DET
inlawrev-3379	206	51	end	end	NOUN
inlawrev-3379	206	52	,	,	PUNCT
inlawrev-3379	206	53	the	the	DET
inlawrev-3379	206	54	legislative	legislative	ADJ
inlawrev-3379	206	55	effort	effort	NOUN
inlawrev-3379	206	56	to	to	PART
inlawrev-3379	206	57	protect	protect	VERB
inlawrev-3379	206	58	the	the	DET
inlawrev-3379	206	59	interests	interest	NOUN
inlawrev-3379	206	60	ofdomestic	ofdomestic	ADJ
inlawrev-3379	206	61	employees	employee	NOUN
inlawrev-3379	206	62	resulted	result	VERB
inlawrev-3379	206	63	in	in	ADP
inlawrev-3379	206	64	the	the	DET
inlawrev-3379	206	65	number	number	NOUN
inlawrev-3379	206	66	of	of	ADP
inlawrev-3379	206	67	domestic	domestic	ADJ
inlawrev-3379	206	68	employers	employer	NOUN
inlawrev-3379	206	69	paying	pay	VERB
inlawrev-3379	206	70	the	the	DET
inlawrev-3379	206	71	nanny	nanny	NOUN
inlawrev-3379	206	72	tax	tax	NOUN
inlawrev-3379	206	73	plummeting	plummet	VERB
inlawrev-3379	206	74	by	by	ADP
inlawrev-3379	206	75	almost	almost	ADV
inlawrev-3379	206	76	forty	forty	NUM
inlawrev-3379	206	77	percent	percent	NOUN
inlawrev-3379	206	78	.	.	PUNCT
inlawrev-3379	207	1	"^^	"^^	PROPN
inlawrev-3379	207	2	ii	ii	PROPN
inlawrev-3379	207	3	.	.	PUNCT
inlawrev-3379	208	1	reasons	reason	NOUN
inlawrev-3379	208	2	for	for	ADP
inlawrev-3379	208	3	noncompliance	noncompliance	NOUN
inlawrev-3379	208	4	household	household	NOUN
inlawrev-3379	208	5	employers	employer	NOUN
inlawrev-3379	208	6	evade	evade	VERB
inlawrev-3379	208	7	the	the	DET
inlawrev-3379	208	8	payment	payment	NOUN
inlawrev-3379	208	9	of	of	ADP
inlawrev-3379	208	10	employment	employment	NOUN
inlawrev-3379	208	11	taxes	taxis	NOUN
inlawrev-3379	208	12	for	for	ADP
inlawrev-3379	208	13	a	a	DET
inlawrev-3379	208	14	variety	variety	NOUN
inlawrev-3379	208	15	of	of	ADP
inlawrev-3379	208	16	reasons	reason	NOUN
inlawrev-3379	208	17	.	.	PUNCT
inlawrev-3379	209	1	the	the	DET
inlawrev-3379	209	2	ease	ease	NOUN
inlawrev-3379	209	3	with	with	ADP
inlawrev-3379	209	4	which	which	PRON
inlawrev-3379	209	5	household	household	NOUN
inlawrev-3379	209	6	employers	employer	NOUN
inlawrev-3379	209	7	break	break	VERB
inlawrev-3379	209	8	the	the	DET
inlawrev-3379	209	9	law	law	NOUN
inlawrev-3379	209	10	by	by	ADP
inlawrev-3379	209	11	not	not	PART
inlawrev-3379	209	12	paying	pay	VERB
inlawrev-3379	209	13	employment	employment	NOUN
inlawrev-3379	209	14	taxes	taxis	NOUN
inlawrev-3379	209	15	may	may	AUX
inlawrev-3379	209	16	not	not	PART
inlawrev-3379	209	17	reflect	reflect	VERB
inlawrev-3379	209	18	complete	complete	ADJ
inlawrev-3379	209	19	disdain	disdain	NOUN
inlawrev-3379	209	20	for	for	ADP
inlawrev-3379	209	21	the	the	DET
inlawrev-3379	209	22	tax	tax	NOUN
inlawrev-3379	209	23	itself	itself	PRON
inlawrev-3379	209	24	,	,	PUNCT
inlawrev-3379	209	25	but	but	CCONJ
inlawrev-3379	209	26	may	may	AUX
inlawrev-3379	209	27	be	be	AUX
inlawrev-3379	209	28	an	an	DET
inlawrev-3379	209	29	indictment	indictment	NOUN
inlawrev-3379	209	30	on	on	ADP
inlawrev-3379	209	31	the	the	DET
inlawrev-3379	209	32	system	system	NOUN
inlawrev-3379	209	33	that	that	PRON
inlawrev-3379	209	34	commands	command	VERB
inlawrev-3379	209	35	its	its	PRON
inlawrev-3379	209	36	payment	payment	NOUN
inlawrev-3379	209	37	.	.	PUNCT
inlawrev-3379	210	1	31	31	NUM
inlawrev-3379	210	2	.	.	PUNCT
inlawrev-3379	211	1	see	see	VERB
inlawrev-3379	211	2	h.r	h.r	PROPN
inlawrev-3379	211	3	.	.	PROPN
inlawrev-3379	211	4	rep	rep	PROPN
inlawrev-3379	211	5	.	.	PROPN
inlawrev-3379	212	1	no	no	PROPN
inlawrev-3379	212	2	.	.	NOUN
inlawrev-3379	213	1	103	103	NUM
inlawrev-3379	213	2	-	-	SYM
inlawrev-3379	213	3	491	491	NUM
inlawrev-3379	213	4	,	,	PUNCT
inlawrev-3379	213	5	at	at	ADP
inlawrev-3379	213	6	3266	3266	NUM
inlawrev-3379	213	7	(	(	PUNCT
inlawrev-3379	213	8	1994	1994	NUM
inlawrev-3379	213	9	)	)	PUNCT
inlawrev-3379	213	10	.	.	PUNCT
inlawrev-3379	214	1	32	32	NUM
inlawrev-3379	214	2	.	.	PUNCT
inlawrev-3379	215	1	this	this	DET
inlawrev-3379	215	2	change	change	NOUN
inlawrev-3379	215	3	was	be	AUX
inlawrev-3379	215	4	implemented	implement	VERB
inlawrev-3379	215	5	with	with	ADP
inlawrev-3379	215	6	the	the	DET
inlawrev-3379	215	7	addition	addition	NOUN
inlawrev-3379	215	8	of	of	ADP
inlawrev-3379	215	9	line	line	NOUN
inlawrev-3379	215	10	52	52	NUM
inlawrev-3379	215	11	to	to	ADP
inlawrev-3379	215	12	the	the	DET
inlawrev-3379	215	13	individual	individual	ADJ
inlawrev-3379	215	14	income	income	NOUN
inlawrev-3379	215	15	tax	tax	NOUN
inlawrev-3379	215	16	return	return	NOUN
inlawrev-3379	215	17	asking	ask	VERB
inlawrev-3379	215	18	for	for	ADP
inlawrev-3379	215	19	the	the	DET
inlawrev-3379	215	20	amount	amount	NOUN
inlawrev-3379	215	21	of	of	ADP
inlawrev-3379	215	22	social	social	ADJ
inlawrev-3379	215	23	security	security	NOUN
inlawrev-3379	215	24	and	and	CCONJ
inlawrev-3379	215	25	medicare	medicare	NOUN
inlawrev-3379	215	26	taxes	taxis	NOUN
inlawrev-3379	215	27	owed	owe	VERB
inlawrev-3379	215	28	for	for	ADP
inlawrev-3379	215	29	household	household	NOUN
inlawrev-3379	215	30	workers	worker	NOUN
inlawrev-3379	215	31	.	.	PUNCT
inlawrev-3379	216	1	33	33	NUM
inlawrev-3379	216	2	.	.	PUNCT
inlawrev-3379	217	1	p.l	p.l	PROPN
inlawrev-3379	217	2	.	.	PROPN
inlawrev-3379	217	3	103	103	NUM
inlawrev-3379	217	4	-	-	SYM
inlawrev-3379	217	5	387	387	NUM
inlawrev-3379	217	6	,	,	PUNCT
inlawrev-3379	217	7	§	§	PROPN
inlawrev-3379	217	8	2	2	NUM
inlawrev-3379	217	9	,	,	PUNCT
inlawrev-3379	217	10	108	108	NUM
inlawrev-3379	217	11	stat	stat	NOUN
inlawrev-3379	217	12	.	.	PUNCT
inlawrev-3379	218	1	4071	4071	NUM
inlawrev-3379	218	2	(	(	PUNCT
inlawrev-3379	218	3	1994	1994	NUM
inlawrev-3379	218	4	)	)	PUNCT
inlawrev-3379	218	5	.	.	PUNCT
inlawrev-3379	219	1	34	34	NUM
inlawrev-3379	219	2	.	.	PUNCT
inlawrev-3379	220	1	i	i	PRON
inlawrev-3379	220	2	d.	d.	PROPN
inlawrev-3379	220	3	35	35	NUM
inlawrev-3379	220	4	.	.	PUNCT
inlawrev-3379	221	1	see	see	VERB
inlawrev-3379	221	2	h.r	h.r	PROPN
inlawrev-3379	221	3	.	.	PROPN
inlawrev-3379	221	4	rep	rep	PROPN
inlawrev-3379	221	5	.	.	PROPN
inlawrev-3379	222	1	no	no	PROPN
inlawrev-3379	222	2	.	.	NOUN
inlawrev-3379	223	1	103	103	NUM
inlawrev-3379	223	2	-	-	SYM
inlawrev-3379	223	3	491	491	NUM
inlawrev-3379	223	4	,	,	PUNCT
inlawrev-3379	223	5	at	at	ADP
inlawrev-3379	223	6	3266	3266	NUM
inlawrev-3379	223	7	.	.	PUNCT
inlawrev-3379	224	1	36	36	NUM
inlawrev-3379	224	2	.	.	PUNCT
inlawrev-3379	225	1	under	under	ADP
inlawrev-3379	225	2	the	the	DET
inlawrev-3379	225	3	new	new	ADJ
inlawrev-3379	225	4	law	law	NOUN
inlawrev-3379	225	5	,	,	PUNCT
inlawrev-3379	225	6	nanny	nanny	NOUN
inlawrev-3379	225	7	taxes	taxis	NOUN
inlawrev-3379	225	8	are	be	AUX
inlawrev-3379	225	9	reported	report	VERB
inlawrev-3379	225	10	on	on	ADP
inlawrev-3379	225	11	line	line	NOUN
inlawrev-3379	225	12	52	52	NUM
inlawrev-3379	225	13	of	of	ADP
inlawrev-3379	225	14	income	income	NOUN
inlawrev-3379	225	15	tax	tax	NOUN
inlawrev-3379	225	16	form	form	NOUN
inlawrev-3379	225	17	1040	1040	NUM
inlawrev-3379	225	18	.	.	PUNCT
inlawrev-3379	226	1	this	this	DET
inlawrev-3379	226	2	form	form	NOUN
inlawrev-3379	226	3	is	be	AUX
inlawrev-3379	226	4	signed	sign	VERB
inlawrev-3379	226	5	under	under	ADP
inlawrev-3379	226	6	penalty	penalty	NOUN
inlawrev-3379	226	7	of	of	ADP
inlawrev-3379	226	8	perjury	perjury	NOUN
inlawrev-3379	226	9	.	.	PUNCT
inlawrev-3379	227	1	taxpayers	taxpayer	NOUN
inlawrev-3379	227	2	who	who	PRON
inlawrev-3379	227	3	fail	fail	VERB
inlawrev-3379	227	4	to	to	PART
inlawrev-3379	227	5	pay	pay	VERB
inlawrev-3379	227	6	nanny	nanny	NOUN
inlawrev-3379	227	7	taxes	taxis	NOUN
inlawrev-3379	227	8	are	be	AUX
inlawrev-3379	227	9	lying	lie	VERB
inlawrev-3379	227	10	to	to	ADP
inlawrev-3379	227	11	the	the	DET
inlawrev-3379	227	12	government	government	NOUN
inlawrev-3379	227	13	.	.	PUNCT
inlawrev-3379	228	1	37	37	NUM
inlawrev-3379	228	2	.	.	PUNCT
inlawrev-3379	229	1	see	see	VERB
inlawrev-3379	229	2	irs	irs	PROPN
inlawrev-3379	229	3	finds	find	VERB
inlawrev-3379	229	4	more	more	ADJ
inlawrev-3379	229	5	people	people	NOUN
inlawrev-3379	229	6	are	be	AUX
inlawrev-3379	229	7	skipping	skip	VERB
inlawrev-3379	229	8	nanny	nanny	ADJ
inlawrev-3379	229	9	tax	tax	NOUN
inlawrev-3379	229	10	simplified	simplify	VERB
inlawrev-3379	229	11	rules	rule	NOUN
inlawrev-3379	229	12	bring	bring	VERB
inlawrev-3379	229	13	increase	increase	NOUN
inlawrev-3379	229	14	in	in	ADP
inlawrev-3379	229	15	cheating	cheating	NOUN
inlawrev-3379	229	16	,	,	PUNCT
inlawrev-3379	229	17	cm	cm	NOUN
inlawrev-3379	229	18	.	.	PUNCT
inlawrev-3379	229	19	trib	trib	PROPN
inlawrev-3379	229	20	.	.	PROPN
inlawrev-3379	229	21	,	,	PUNCT
inlawrev-3379	229	22	apr	apr	PROPN
inlawrev-3379	229	23	.	.	PROPN
inlawrev-3379	229	24	5	5	NUM
inlawrev-3379	229	25	,	,	PUNCT
inlawrev-3379	229	26	1998	1998	NUM
inlawrev-3379	229	27	,	,	PUNCT
inlawrev-3379	229	28	at	at	ADP
inlawrev-3379	229	29	15	15	NUM
inlawrev-3379	229	30	.	.	PUNCT
inlawrev-3379	230	1	the	the	DET
inlawrev-3379	230	2	chicago	chicago	PROPN
inlawrev-3379	230	3	tribune	tribune	PROPN
inlawrev-3379	230	4	reports	report	VERB
inlawrev-3379	230	5	that	that	SCONJ
inlawrev-3379	230	6	based	base	VERB
inlawrev-3379	230	7	on	on	ADP
inlawrev-3379	230	8	estimates	estimate	NOUN
inlawrev-3379	230	9	as	as	ADV
inlawrev-3379	230	10	many	many	ADJ
inlawrev-3379	230	11	as	as	ADP
inlawrev-3379	230	12	four	four	NUM
inlawrev-3379	230	13	million	million	NUM
inlawrev-3379	230	14	people	people	NOUN
inlawrev-3379	230	15	owe	owe	VERB
inlawrev-3379	230	16	nanny	nanny	NOUN
inlawrev-3379	230	17	taxes	taxis	NOUN
inlawrev-3379	230	18	,	,	PUNCT
inlawrev-3379	230	19	but	but	CCONJ
inlawrev-3379	230	20	fewer	few	ADJ
inlawrev-3379	230	21	than	than	ADP
inlawrev-3379	230	22	one	one	NUM
inlawrev-3379	230	23	in	in	ADP
inlawrev-3379	230	24	13	13	NUM
inlawrev-3379	230	25	are	be	AUX
inlawrev-3379	230	26	complying	comply	VERB
inlawrev-3379	230	27	with	with	ADP
inlawrev-3379	230	28	the	the	DET
inlawrev-3379	230	29	law	law	NOUN
inlawrev-3379	230	30	.	.	PUNCT
inlawrev-3379	231	1	i	i	PRON
inlawrev-3379	231	2	d.	d.	PROPN
inlawrev-3379	231	3	38	38	NUM
inlawrev-3379	231	4	.	.	PUNCT
inlawrev-3379	232	1	see	see	VERB
inlawrev-3379	232	2	i	i	PROPN
inlawrev-3379	232	3	d	d	PROPN
inlawrev-3379	232	4	39	39	NUM
inlawrev-3379	232	5	.	.	PUNCT
inlawrev-3379	233	1	see	see	VERB
inlawrev-3379	233	2	i	i	PRON
inlawrev-3379	233	3	d.	d.	PROPN
inlawrev-3379	233	4	40	40	NUM
inlawrev-3379	233	5	.	.	PUNCT
inlawrev-3379	234	1	see	see	VERB
inlawrev-3379	234	2	i	i	PRON
inlawrev-3379	234	3	d.	d.	PROPN
inlawrev-3379	234	4	41	41	NUM
inlawrev-3379	234	5	.	.	PUNCT
inlawrev-3379	235	1	see	see	VERB
inlawrev-3379	235	2	i	i	PRON
inlawrev-3379	235	3	d	d	PROPN
inlawrev-3379	235	4	1	1	NUM
inlawrev-3379	235	5	1	1	NUM
inlawrev-3379	235	6	94	94	NUM
inlawrev-3379	235	7	indiana	indiana	PROPN
inlawrev-3379	235	8	law	law	PROPN
inlawrev-3379	235	9	review	review	NOUN
inlawrev-3379	236	1	[	[	X
inlawrev-3379	236	2	vol	vol	NOUN
inlawrev-3379	236	3	.	.	PUNCT
inlawrev-3379	237	1	32	32	NUM
inlawrev-3379	237	2	:	:	SYM
inlawrev-3379	237	3	1	1	NUM
inlawrev-3379	237	4	1	1	NUM
inlawrev-3379	237	5	87	87	NUM
inlawrev-3379	237	6	succumbing	succumb	VERB
inlawrev-3379	237	7	to	to	ADP
inlawrev-3379	237	8	the	the	DET
inlawrev-3379	237	9	temptation	temptation	NOUN
inlawrev-3379	237	10	to	to	PART
inlawrev-3379	237	11	cheat	cheat	VERB
inlawrev-3379	237	12	on	on	ADP
inlawrev-3379	237	13	your	your	PRON
inlawrev-3379	237	14	taxes	taxis	NOUN
inlawrev-3379	237	15	is	be	AUX
inlawrev-3379	237	16	almost	almost	ADV
inlawrev-3379	237	17	inevitable	inevitable	ADJ
inlawrev-3379	237	18	when	when	SCONJ
inlawrev-3379	237	19	no	no	DET
inlawrev-3379	237	20	one	one	NOUN
inlawrev-3379	237	21	else	else	ADV
inlawrev-3379	237	22	is	be	AUX
inlawrev-3379	237	23	paying	pay	VERB
inlawrev-3379	237	24	the	the	DET
inlawrev-3379	237	25	tax	tax	NOUN
inlawrev-3379	237	26	.	.	PUNCT
inlawrev-3379	238	1	extreme	extreme	ADJ
inlawrev-3379	238	2	noncompliance	noncompliance	NOUN
inlawrev-3379	238	3	trivializes	trivialize	VERB
inlawrev-3379	238	4	the	the	DET
inlawrev-3379	238	5	law	law	NOUN
inlawrev-3379	238	6	to	to	ADP
inlawrev-3379	238	7	the	the	DET
inlawrev-3379	238	8	point	point	NOUN
inlawrev-3379	238	9	that	that	SCONJ
inlawrev-3379	238	10	breaking	break	VERB
inlawrev-3379	238	11	it	it	PRON
inlawrev-3379	238	12	seems	seem	VERB
inlawrev-3379	238	13	prudent	prudent	ADJ
inlawrev-3379	238	14	rather	rather	ADV
inlawrev-3379	238	15	than	than	ADP
inlawrev-3379	238	16	immoral	immoral	ADJ
inlawrev-3379	238	17	.	.	PUNCT
inlawrev-3379	239	1	the	the	DET
inlawrev-3379	239	2	politicization	politicization	NOUN
inlawrev-3379	239	3	of	of	ADP
inlawrev-3379	239	4	the	the	DET
inlawrev-3379	239	5	nanny	nanny	NOUN
inlawrev-3379	239	6	tax	tax	NOUN
inlawrev-3379	239	7	issue	issue	NOUN
inlawrev-3379	239	8	has	have	AUX
inlawrev-3379	239	9	not	not	PART
inlawrev-3379	239	10	helped	help	VERB
inlawrev-3379	239	11	,	,	PUNCT
inlawrev-3379	239	12	as	as	SCONJ
inlawrev-3379	239	13	taxpayers	taxpayer	NOUN
inlawrev-3379	239	14	perceive	perceive	VERB
inlawrev-3379	239	15	the	the	DET
inlawrev-3379	239	16	media	medium	NOUN
inlawrev-3379	239	17	debate	debate	NOUN
inlawrev-3379	239	18	over	over	ADP
inlawrev-3379	239	19	the	the	DET
inlawrev-3379	239	20	payment	payment	NOUN
inlawrev-3379	239	21	of	of	ADP
inlawrev-3379	239	22	nanny	nanny	NOUN
inlawrev-3379	239	23	taxes	taxis	NOUN
inlawrev-3379	239	24	to	to	PART
inlawrev-3379	239	25	mean	mean	VERB
inlawrev-3379	239	26	that	that	SCONJ
inlawrev-3379	239	27	only	only	ADV
inlawrev-3379	239	28	those	those	PRON
inlawrev-3379	239	29	with	with	ADP
inlawrev-3379	239	30	political	political	ADJ
inlawrev-3379	239	31	aspirations	aspiration	NOUN
inlawrev-3379	239	32	need	need	AUX
inlawrev-3379	239	33	obey	obey	VERB
inlawrev-3379	239	34	the	the	DET
inlawrev-3379	239	35	law	law	NOUN
inlawrev-3379	239	36	.	.	PUNCT
inlawrev-3379	240	1	"^^	"^^	VERB
inlawrev-3379	240	2	in	in	ADP
inlawrev-3379	240	3	fact	fact	NOUN
inlawrev-3379	240	4	,	,	PUNCT
inlawrev-3379	240	5	many	many	ADJ
inlawrev-3379	240	6	household	household	NOUN
inlawrev-3379	240	7	employers	employer	NOUN
inlawrev-3379	240	8	may	may	AUX
inlawrev-3379	240	9	not	not	PART
inlawrev-3379	240	10	recognize	recognize	VERB
inlawrev-3379	240	11	the	the	DET
inlawrev-3379	240	12	establishment	establishment	NOUN
inlawrev-3379	240	13	of	of	ADP
inlawrev-3379	240	14	an	an	DET
inlawrev-3379	240	15	employee	employee	NOUN
inlawrev-3379	240	16	/	/	SYM
inlawrev-3379	240	17	employer	employer	NOUN
inlawrev-3379	240	18	relationship	relationship	NOUN
inlawrev-3379	240	19	with	with	ADP
inlawrev-3379	240	20	their	their	PRON
inlawrev-3379	240	21	household	household	NOUN
inlawrev-3379	240	22	worker	worker	NOUN
inlawrev-3379	240	23	.	.	PUNCT
inlawrev-3379	241	1	"*^	"*^	PUNCT
inlawrev-3379	241	2	for	for	ADP
inlawrev-3379	241	3	most	most	ADJ
inlawrev-3379	241	4	of	of	ADP
inlawrev-3379	241	5	us	we	PRON
inlawrev-3379	241	6	,	,	PUNCT
inlawrev-3379	241	7	the	the	DET
inlawrev-3379	241	8	term	term	NOUN
inlawrev-3379	241	9	"	"	PUNCT
inlawrev-3379	241	10	nanny	nanny	NOUN
inlawrev-3379	241	11	tax	tax	NOUN
inlawrev-3379	241	12	"	"	PUNCT
inlawrev-3379	241	13	is	be	AUX
inlawrev-3379	241	14	associated	associate	VERB
inlawrev-3379	241	15	with	with	ADP
inlawrev-3379	241	16	women	woman	NOUN
inlawrev-3379	241	17	like	like	ADP
inlawrev-3379	241	18	mary	mary	PROPN
inlawrev-3379	241	19	poppins	poppin	NOUN
inlawrev-3379	241	20	or	or	CCONJ
inlawrev-3379	241	21	alice	alice	PROPN
inlawrev-3379	241	22	on	on	ADP
inlawrev-3379	241	23	the	the	DET
inlawrev-3379	241	24	brady	brady	PROPN
inlawrev-3379	241	25	bunch	bunch	NOUN
inlawrev-3379	241	26	,	,	PUNCT
inlawrev-3379	241	27	instead	instead	ADV
inlawrev-3379	241	28	of	of	ADP
inlawrev-3379	241	29	jane	jane	NOUN
inlawrev-3379	241	30	neighbor	neighbor	NOUN
inlawrev-3379	241	31	from	from	ADP
inlawrev-3379	241	32	the	the	DET
inlawrev-3379	241	33	apartment	apartment	NOUN
inlawrev-3379	241	34	next	next	ADJ
inlawrev-3379	241	35	door	door	NOUN
inlawrev-3379	241	36	who	who	PRON
inlawrev-3379	241	37	comes	come	VERB
inlawrev-3379	241	38	over	over	ADP
inlawrev-3379	241	39	every	every	DET
inlawrev-3379	241	40	afternoon	afternoon	NOUN
inlawrev-3379	241	41	to	to	PART
inlawrev-3379	241	42	watch	watch	VERB
inlawrev-3379	241	43	the	the	DET
inlawrev-3379	241	44	kids	kid	NOUN
inlawrev-3379	241	45	.	.	PUNCT
inlawrev-3379	242	1	many	many	ADJ
inlawrev-3379	242	2	taxpayers	taxpayer	NOUN
inlawrev-3379	242	3	view	view	VERB
inlawrev-3379	242	4	the	the	DET
inlawrev-3379	242	5	internal	internal	ADJ
inlawrev-3379	242	6	revenue	revenue	NOUN
inlawrev-3379	242	7	service	service	NOUN
inlawrev-3379	242	8	(	(	PUNCT
inlawrev-3379	242	9	"	"	PUNCT
inlawrev-3379	242	10	irs	irs	PROPN
inlawrev-3379	242	11	"	"	PUNCT
inlawrev-3379	242	12	)	)	PUNCT
inlawrev-3379	242	13	as	as	ADP
inlawrev-3379	242	14	the	the	DET
inlawrev-3379	242	15	enemy	enemy	NOUN
inlawrev-3379	242	16	,	,	PUNCT
inlawrev-3379	242	17	and	and	CCONJ
inlawrev-3379	242	18	are	be	AUX
inlawrev-3379	242	19	distrustfiil	distrustfiil	ADJ
inlawrev-3379	242	20	ofany	ofany	NOUN
inlawrev-3379	242	21	attempt	attempt	NOUN
inlawrev-3379	242	22	to	to	PART
inlawrev-3379	242	23	collect	collect	VERB
inlawrev-3379	242	24	taxes	taxis	NOUN
inlawrev-3379	242	25	owed	owe	VERB
inlawrev-3379	242	26	,	,	PUNCT
inlawrev-3379	242	27	even	even	ADV
inlawrev-3379	242	28	if	if	SCONJ
inlawrev-3379	242	29	properly	properly	ADV
inlawrev-3379	242	30	assessed	assess	VERB
inlawrev-3379	242	31	,	,	PUNCT
inlawrev-3379	242	32	making	make	VERB
inlawrev-3379	242	33	even	even	ADV
inlawrev-3379	242	34	otherwise	otherwise	ADV
inlawrev-3379	242	35	honest	honest	ADJ
inlawrev-3379	242	36	people	people	NOUN
inlawrev-3379	242	37	more	more	ADV
inlawrev-3379	242	38	comfortable	comfortable	ADJ
inlawrev-3379	242	39	with	with	ADP
inlawrev-3379	242	40	evading	evade	VERB
inlawrev-3379	242	41	taxes	taxis	NOUN
inlawrev-3379	242	42	owed	owe	VERB
inlawrev-3379	242	43	.	.	PUNCT
inlawrev-3379	242	44	"	"	PUNCT
inlawrev-3379	242	45	*	*	PUNCT
inlawrev-3379	242	46	"	"	PUNCT
inlawrev-3379	242	47	*	*	PUNCT
inlawrev-3379	242	48	part	part	NOUN
inlawrev-3379	242	49	of	of	ADP
inlawrev-3379	242	50	the	the	DET
inlawrev-3379	242	51	problem	problem	NOUN
inlawrev-3379	242	52	is	be	AUX
inlawrev-3379	242	53	that	that	SCONJ
inlawrev-3379	242	54	as	as	ADP
inlawrev-3379	242	55	with	with	ADP
inlawrev-3379	242	56	other	other	ADJ
inlawrev-3379	242	57	taxes	taxis	NOUN
inlawrev-3379	242	58	,	,	PUNCT
inlawrev-3379	242	59	the	the	DET
inlawrev-3379	242	60	economic	economic	ADJ
inlawrev-3379	242	61	burdens	burden	NOUN
inlawrev-3379	242	62	associated	associate	VERB
inlawrev-3379	242	63	with	with	ADP
inlawrev-3379	242	64	paying	pay	VERB
inlawrev-3379	242	65	the	the	DET
inlawrev-3379	242	66	nanny	nanny	NOUN
inlawrev-3379	242	67	tax	tax	NOUN
inlawrev-3379	242	68	are	be	AUX
inlawrev-3379	242	69	relatively	relatively	ADV
inlawrev-3379	242	70	large	large	ADJ
inlawrev-3379	242	71	in	in	ADP
inlawrev-3379	242	72	relationship	relationship	NOUN
inlawrev-3379	242	73	to	to	ADP
inlawrev-3379	242	74	the	the	DET
inlawrev-3379	242	75	perceived	perceive	VERB
inlawrev-3379	242	76	benefits	benefit	NOUN
inlawrev-3379	242	77	.	.	PUNCT
inlawrev-3379	243	1	"*^	"*^	NOUN
inlawrev-3379	243	2	it	it	PRON
inlawrev-3379	243	3	is	be	AUX
inlawrev-3379	243	4	the	the	DET
inlawrev-3379	243	5	child	child	NOUN
inlawrev-3379	243	6	care	care	NOUN
inlawrev-3379	243	7	provider	provider	NOUN
inlawrev-3379	243	8	who	who	PRON
inlawrev-3379	243	9	is	be	AUX
inlawrev-3379	243	10	the	the	DET
inlawrev-3379	243	11	direct	direct	ADJ
inlawrev-3379	243	12	recipient	recipient	NOUN
inlawrev-3379	243	13	ofthe	ofthe	NOUN
inlawrev-3379	243	14	benefits	benefit	NOUN
inlawrev-3379	243	15	associated	associate	VERB
inlawrev-3379	243	16	with	with	ADP
inlawrev-3379	243	17	the	the	DET
inlawrev-3379	243	18	payment	payment	NOUN
inlawrev-3379	243	19	ofthe	ofthe	ADJ
inlawrev-3379	243	20	nanny	nanny	NOUN
inlawrev-3379	243	21	tax	tax	NOUN
inlawrev-3379	243	22	.	.	PUNCT
inlawrev-3379	244	1	"*^	"*^	NOUN
inlawrev-3379	244	2	however	however	ADV
inlawrev-3379	244	3	,	,	PUNCT
inlawrev-3379	244	4	the	the	DET
inlawrev-3379	244	5	child	child	NOUN
inlawrev-3379	244	6	care	care	NOUN
inlawrev-3379	244	7	provider	provider	NOUN
inlawrev-3379	244	8	is	be	AUX
inlawrev-3379	244	9	a	a	DET
inlawrev-3379	244	10	potential	potential	ADJ
inlawrev-3379	244	11	taxpayer	taxpayer	NOUN
inlawrev-3379	244	12	,	,	PUNCT
inlawrev-3379	244	13	also	also	ADV
inlawrev-3379	244	14	motivated	motivate	VERB
inlawrev-3379	244	15	by	by	ADP
inlawrev-3379	244	16	tax	tax	NOUN
inlawrev-3379	244	17	avoidance	avoidance	NOUN
inlawrev-3379	244	18	.	.	PUNCT
inlawrev-3379	245	1	therefore	therefore	ADV
inlawrev-3379	245	2	,	,	PUNCT
inlawrev-3379	245	3	many	many	ADJ
inlawrev-3379	245	4	child	child	NOUN
inlawrev-3379	245	5	care	care	NOUN
inlawrev-3379	245	6	providers	provider	NOUN
inlawrev-3379	245	7	may	may	AUX
inlawrev-3379	245	8	be	be	AUX
inlawrev-3379	245	9	willing	willing	ADJ
inlawrev-3379	245	10	to	to	PART
inlawrev-3379	245	11	forgo	forgo	VERB
inlawrev-3379	245	12	the	the	DET
inlawrev-3379	245	13	long	long	ADJ
inlawrev-3379	245	14	-	-	PUNCT
inlawrev-3379	245	15	term	term	NOUN
inlawrev-3379	245	16	benefits	benefit	NOUN
inlawrev-3379	245	17	of	of	ADP
inlawrev-3379	245	18	reporting	report	VERB
inlawrev-3379	245	19	their	their	PRON
inlawrev-3379	245	20	income	income	NOUN
inlawrev-3379	245	21	in	in	ADP
inlawrev-3379	245	22	order	order	NOUN
inlawrev-3379	245	23	to	to	PART
inlawrev-3379	245	24	satisfy	satisfy	VERB
inlawrev-3379	245	25	short	short	ADJ
inlawrev-3379	245	26	-	-	PUNCT
inlawrev-3379	245	27	term	term	NOUN
inlawrev-3379	245	28	financial	financial	ADJ
inlawrev-3379	245	29	needs	need	NOUN
inlawrev-3379	245	30	.	.	PUNCT
inlawrev-3379	246	1	because	because	SCONJ
inlawrev-3379	246	2	the	the	DET
inlawrev-3379	246	3	42	42	NUM
inlawrev-3379	246	4	.	.	PUNCT
inlawrev-3379	247	1	see	see	VERB
inlawrev-3379	247	2	i	i	PRON
inlawrev-3379	247	3	d.	d.	PROPN
inlawrev-3379	247	4	as	as	ADP
inlawrev-3379	247	5	one	one	NUM
inlawrev-3379	247	6	working	work	VERB
inlawrev-3379	247	7	mother	mother	NOUN
inlawrev-3379	247	8	puts	put	VERB
inlawrev-3379	247	9	it	it	PRON
inlawrev-3379	247	10	,	,	PUNCT
inlawrev-3379	247	11	"	"	PUNCT
inlawrev-3379	247	12	my	my	PRON
inlawrev-3379	247	13	accountant	accountant	NOUN
inlawrev-3379	247	14	told	tell	VERB
inlawrev-3379	247	15	me	i	PRON
inlawrev-3379	247	16	i	i	PRON
inlawrev-3379	247	17	have	have	VERB
inlawrev-3379	247	18	to	to	PART
inlawrev-3379	247	19	stop	stop	VERB
inlawrev-3379	247	20	this	this	PRON
inlawrev-3379	247	21	and	and	CCONJ
inlawrev-3379	247	22	issue	issue	VERB
inlawrev-3379	247	23	paycheck	paycheck	NOUN
inlawrev-3379	247	24	stubs	stub	NOUN
inlawrev-3379	247	25	and	and	CCONJ
inlawrev-3379	247	26	report	report	VERB
inlawrev-3379	247	27	what	what	PRON
inlawrev-3379	247	28	i	i	PRON
inlawrev-3379	247	29	pay	pay	VERB
inlawrev-3379	247	30	to	to	ADP
inlawrev-3379	247	31	the	the	DET
inlawrev-3379	247	32	irs	irs	PROPN
inlawrev-3379	247	33	....	....	PUNCT
inlawrev-3379	248	1	but	but	CCONJ
inlawrev-3379	248	2	since	since	SCONJ
inlawrev-3379	248	3	no	no	DET
inlawrev-3379	248	4	president	president	NOUN
inlawrev-3379	248	5	is	be	AUX
inlawrev-3379	248	6	ever	ever	ADV
inlawrev-3379	248	7	going	go	VERB
inlawrev-3379	248	8	to	to	PART
inlawrev-3379	248	9	nominate	nominate	VERB
inlawrev-3379	248	10	me	i	PRON
inlawrev-3379	248	11	for	for	ADP
inlawrev-3379	248	12	the	the	DET
inlawrev-3379	248	13	cabinet	cabinet	NOUN
inlawrev-3379	248	14	,	,	PUNCT
inlawrev-3379	248	15	what	what	PRON
inlawrev-3379	248	16	do	do	AUX
inlawrev-3379	248	17	i	i	PRON
inlawrev-3379	248	18	care	care	VERB
inlawrev-3379	248	19	about	about	ADP
inlawrev-3379	248	20	paying	pay	VERB
inlawrev-3379	248	21	this	this	DET
inlawrev-3379	248	22	stupid	stupid	ADJ
inlawrev-3379	248	23	nanny	nanny	NOUN
inlawrev-3379	248	24	tax	tax	NOUN
inlawrev-3379	248	25	?	?	PUNCT
inlawrev-3379	249	1	and	and	CCONJ
inlawrev-3379	249	2	if	if	SCONJ
inlawrev-3379	249	3	i	i	PRON
inlawrev-3379	249	4	get	get	AUX
inlawrev-3379	249	5	caught	catch	VERB
inlawrev-3379	249	6	,	,	PUNCT
inlawrev-3379	249	7	i	i	PRON
inlawrev-3379	249	8	'll	will	AUX
inlawrev-3379	249	9	just	just	ADV
inlawrev-3379	249	10	pay	pay	VERB
inlawrev-3379	249	11	the	the	DET
inlawrev-3379	249	12	fine	fine	NOUN
inlawrev-3379	249	13	and	and	CCONJ
inlawrev-3379	249	14	go	go	VERB
inlawrev-3379	249	15	on	on	ADP
inlawrev-3379	249	16	doing	do	VERB
inlawrev-3379	249	17	what	what	PRON
inlawrev-3379	249	18	i	i	PRON
inlawrev-3379	249	19	am	be	AUX
inlawrev-3379	249	20	doing	do	VERB
inlawrev-3379	249	21	.	.	PUNCT
inlawrev-3379	249	22	"	"	PUNCT
inlawrev-3379	250	1	i	i	PRON
inlawrev-3379	250	2	d.	d.	VERB
inlawrev-3379	250	3	this	this	DET
inlawrev-3379	250	4	mother	mother	NOUN
inlawrev-3379	250	5	's	's	PART
inlawrev-3379	250	6	extreme	extreme	ADJ
inlawrev-3379	250	7	focus	focus	NOUN
inlawrev-3379	250	8	on	on	ADP
inlawrev-3379	250	9	her	her	PRON
inlawrev-3379	250	10	own	own	ADJ
inlawrev-3379	250	11	self	self	NOUN
inlawrev-3379	250	12	interest	interest	NOUN
inlawrev-3379	250	13	and	and	CCONJ
inlawrev-3379	250	14	complete	complete	VERB
inlawrev-3379	250	15	disregard	disregard	NOUN
inlawrev-3379	250	16	for	for	ADP
inlawrev-3379	250	17	the	the	DET
inlawrev-3379	250	18	long	long	ADJ
inlawrev-3379	250	19	-	-	PUNCT
inlawrev-3379	250	20	term	term	NOUN
inlawrev-3379	250	21	economic	economic	ADJ
inlawrev-3379	250	22	security	security	NOUN
inlawrev-3379	250	23	of	of	ADP
inlawrev-3379	250	24	her	her	PRON
inlawrev-3379	250	25	nanny	nanny	NOUN
inlawrev-3379	250	26	typifies	typify	VERB
inlawrev-3379	250	27	the	the	DET
inlawrev-3379	250	28	plantation	plantation	NOUN
inlawrev-3379	250	29	mentality	mentality	NOUN
inlawrev-3379	250	30	that	that	PRON
inlawrev-3379	250	31	pervades	pervade	VERB
inlawrev-3379	250	32	domestic	domestic	ADJ
inlawrev-3379	250	33	employment	employment	NOUN
inlawrev-3379	250	34	.	.	PUNCT
inlawrev-3379	251	1	43	43	NUM
inlawrev-3379	251	2	.	.	PUNCT
inlawrev-3379	252	1	the	the	DET
inlawrev-3379	252	2	nanny	nanny	NOUN
inlawrev-3379	252	3	tax	tax	NOUN
inlawrev-3379	252	4	is	be	AUX
inlawrev-3379	252	5	triggered	trigger	VERB
inlawrev-3379	252	6	in	in	ADP
inlawrev-3379	252	7	any	any	DET
inlawrev-3379	252	8	year	year	NOUN
inlawrev-3379	252	9	in	in	ADP
inlawrev-3379	252	10	which	which	PRON
inlawrev-3379	252	11	the	the	DET
inlawrev-3379	252	12	household	household	NOUN
inlawrev-3379	252	13	worker	worker	NOUN
inlawrev-3379	252	14	is	be	AUX
inlawrev-3379	252	15	paid	pay	VERB
inlawrev-3379	252	16	in	in	ADP
inlawrev-3379	252	17	excess	excess	NOUN
inlawrev-3379	252	18	of	of	ADP
inlawrev-3379	252	19	$	$	SYM
inlawrev-3379	252	20	1000	1000	NUM
inlawrev-3379	252	21	.	.	PUNCT
inlawrev-3379	253	1	see	see	VERB
inlawrev-3379	253	2	i.r.c	i.r.c	NOUN
inlawrev-3379	253	3	.	.	PUNCT
inlawrev-3379	254	1	§	§	PROPN
inlawrev-3379	254	2	3121(a)(7	3121(a)(7	NUM
inlawrev-3379	254	3	)	)	PUNCT
inlawrev-3379	254	4	(	(	PUNCT
inlawrev-3379	254	5	west	west	NOUN
inlawrev-3379	254	6	supp	supp	PROPN
inlawrev-3379	254	7	.	.	PUNCT
inlawrev-3379	255	1	1998	1998	NUM
inlawrev-3379	255	2	)	)	PUNCT
inlawrev-3379	255	3	.	.	PUNCT
inlawrev-3379	256	1	44	44	NUM
inlawrev-3379	256	2	.	.	PUNCT
inlawrev-3379	257	1	see	see	VERB
inlawrev-3379	257	2	joshua	joshua	PROPN
inlawrev-3379	257	3	d.	d.	PROPN
inlawrev-3379	257	4	rosenberg	rosenberg	PROPN
inlawrev-3379	257	5	,	,	PUNCT
inlawrev-3379	257	6	the	the	DET
inlawrev-3379	257	7	psychology	psychology	NOUN
inlawrev-3379	257	8	of	of	ADP
inlawrev-3379	257	9	taxes	taxis	NOUN
inlawrev-3379	257	10	:	:	PUNCT
inlawrev-3379	257	11	why	why	SCONJ
inlawrev-3379	257	12	they	they	PRON
inlawrev-3379	257	13	drive	drive	VERB
inlawrev-3379	257	14	us	we	PRON
inlawrev-3379	257	15	crazy	crazy	ADJ
inlawrev-3379	257	16	and	and	CCONJ
inlawrev-3379	257	17	how	how	SCONJ
inlawrev-3379	257	18	we	we	PRON
inlawrev-3379	257	19	can	can	AUX
inlawrev-3379	257	20	make	make	VERB
inlawrev-3379	257	21	them	they	PRON
inlawrev-3379	257	22	sane	sane	ADJ
inlawrev-3379	257	23	,	,	PUNCT
inlawrev-3379	258	1	16	16	NUM
inlawrev-3379	258	2	va	va	NOUN
inlawrev-3379	258	3	.	.	PUNCT
inlawrev-3379	258	4	tax	tax	PROPN
inlawrev-3379	258	5	.	.	PUNCT
inlawrev-3379	259	1	rev	rev	PROPN
inlawrev-3379	259	2	.	.	PROPN
inlawrev-3379	259	3	155	155	NUM
inlawrev-3379	259	4	,	,	PUNCT
inlawrev-3379	259	5	157	157	NUM
inlawrev-3379	259	6	n.2	n.2	NOUN
inlawrev-3379	259	7	(	(	PUNCT
inlawrev-3379	259	8	1997	1997	NUM
inlawrev-3379	259	9	)	)	PUNCT
inlawrev-3379	259	10	;	;	PUNCT
inlawrev-3379	259	11	see	see	VERB
inlawrev-3379	259	12	also	also	ADV
inlawrev-3379	259	13	i	i	PROPN
inlawrev-3379	259	14	d.	d.	PROPN
inlawrev-3379	259	15	at	at	ADP
inlawrev-3379	259	16	174	174	NUM
inlawrev-3379	259	17	n.45	n.45	NOUN
inlawrev-3379	259	18	.	.	PUNCT
inlawrev-3379	260	1	in	in	ADP
inlawrev-3379	260	2	support	support	NOUN
inlawrev-3379	260	3	of	of	ADP
inlawrev-3379	260	4	this	this	DET
inlawrev-3379	260	5	position	position	NOUN
inlawrev-3379	260	6	.	.	PUNCT
inlawrev-3379	261	1	professor	professor	NOUN
inlawrev-3379	261	2	rosenberg	rosenberg	PROPN
inlawrev-3379	261	3	gives	give	VERB
inlawrev-3379	261	4	the	the	DET
inlawrev-3379	261	5	following	follow	VERB
inlawrev-3379	261	6	example	example	NOUN
inlawrev-3379	261	7	;	;	PUNCT
inlawrev-3379	261	8	when	when	SCONJ
inlawrev-3379	261	9	law	law	NOUN
inlawrev-3379	261	10	school	school	NOUN
inlawrev-3379	261	11	tax	tax	NOUN
inlawrev-3379	261	12	classes	class	NOUN
inlawrev-3379	261	13	discuss	discuss	VERB
inlawrev-3379	261	14	the	the	DET
inlawrev-3379	261	15	fact	fact	NOUN
inlawrev-3379	261	16	that	that	SCONJ
inlawrev-3379	261	17	a	a	DET
inlawrev-3379	261	18	taxpayer	taxpayer	NOUN
inlawrev-3379	261	19	who	who	PRON
inlawrev-3379	261	20	finds	find	VERB
inlawrev-3379	261	21	$	$	SYM
inlawrev-3379	261	22	100	100	NUM
inlawrev-3379	261	23	is	be	AUX
inlawrev-3379	261	24	subject	subject	ADJ
inlawrev-3379	261	25	to	to	ADP
inlawrev-3379	261	26	tax	tax	NOUN
inlawrev-3379	261	27	on	on	ADP
inlawrev-3379	261	28	that	that	DET
inlawrev-3379	261	29	treasure	treasure	NOUN
inlawrev-3379	261	30	trove	trove	NOUN
inlawrev-3379	261	31	,	,	PUNCT
inlawrev-3379	261	32	students	student	NOUN
inlawrev-3379	261	33	...	...	PUNCT
inlawrev-3379	261	34	ask	ask	VERB
inlawrev-3379	261	35	"	"	PUNCT
inlawrev-3379	261	36	why	why	SCONJ
inlawrev-3379	261	37	would	would	AUX
inlawrev-3379	261	38	anyone	anyone	PRON
inlawrev-3379	261	39	report	report	VERB
inlawrev-3379	261	40	it	it	PRON
inlawrev-3379	261	41	anyway	anyway	ADV
inlawrev-3379	261	42	?	?	PUNCT
inlawrev-3379	261	43	"	"	PUNCT
inlawrev-3379	262	1	if	if	SCONJ
inlawrev-3379	262	2	a	a	DET
inlawrev-3379	262	3	student	student	NOUN
inlawrev-3379	262	4	replies	reply	VERB
inlawrev-3379	262	5	"	"	PUNCT
inlawrev-3379	262	6	it	it	PRON
inlawrev-3379	262	7	's	be	AUX
inlawrev-3379	262	8	the	the	DET
inlawrev-3379	262	9	law	law	NOUN
inlawrev-3379	262	10	,	,	PUNCT
inlawrev-3379	262	11	"	"	PUNCT
inlawrev-3379	262	12	her	her	PRON
inlawrev-3379	262	13	answer	answer	NOUN
inlawrev-3379	262	14	is	be	AUX
inlawrev-3379	262	15	more	more	ADV
inlawrev-3379	262	16	often	often	ADV
inlawrev-3379	262	17	than	than	SCONJ
inlawrev-3379	262	18	not	not	PART
inlawrev-3379	262	19	met	meet	VERB
inlawrev-3379	262	20	with	with	ADP
inlawrev-3379	262	21	derisive	derisive	ADJ
inlawrev-3379	262	22	laughter	laughter	NOUN
inlawrev-3379	262	23	;	;	PUNCT
inlawrev-3379	262	24	yet	yet	CCONJ
inlawrev-3379	262	25	those	those	DET
inlawrev-3379	262	26	same	same	ADJ
inlawrev-3379	262	27	students	student	NOUN
inlawrev-3379	262	28	who	who	PRON
inlawrev-3379	262	29	laugh	laugh	VERB
inlawrev-3379	262	30	at	at	ADP
inlawrev-3379	262	31	the	the	DET
inlawrev-3379	262	32	idea	idea	NOUN
inlawrev-3379	262	33	of	of	ADP
inlawrev-3379	262	34	paying	pay	VERB
inlawrev-3379	262	35	$	$	SYM
inlawrev-3379	262	36	31	31	NUM
inlawrev-3379	262	37	in	in	ADP
inlawrev-3379	262	38	tax	tax	NOUN
inlawrev-3379	262	39	(	(	PUNCT
inlawrev-3379	262	40	assuming	assume	VERB
inlawrev-3379	262	41	a	a	DET
inlawrev-3379	262	42	31	31	NUM
inlawrev-3379	262	43	%	%	NOUN
inlawrev-3379	262	44	marginal	marginal	ADJ
inlawrev-3379	262	45	tax	tax	NOUN
inlawrev-3379	262	46	rate	rate	NOUN
inlawrev-3379	262	47	)	)	PUNCT
inlawrev-3379	262	48	.	.	PUNCT
inlawrev-3379	262	49	.	.	PUNCT
inlawrev-3379	263	1	.	.	PUNCT
inlawrev-3379	264	1	would	would	AUX
inlawrev-3379	264	2	not	not	PART
inlawrev-3379	264	3	steal	steal	VERB
inlawrev-3379	264	4	$	$	SYM
inlawrev-3379	264	5	31	31	NUM
inlawrev-3379	264	6	from	from	ADP
inlawrev-3379	264	7	a	a	DET
inlawrev-3379	264	8	classmate	classmate	NOUN
inlawrev-3379	264	9	even	even	ADV
inlawrev-3379	264	10	if	if	SCONJ
inlawrev-3379	264	11	they	they	PRON
inlawrev-3379	264	12	were	be	AUX
inlawrev-3379	264	13	assured	assure	VERB
inlawrev-3379	264	14	they	they	PRON
inlawrev-3379	264	15	would	would	AUX
inlawrev-3379	264	16	not	not	PART
inlawrev-3379	264	17	be	be	AUX
inlawrev-3379	264	18	caught	catch	VERB
inlawrev-3379	264	19	....	....	PUNCT
inlawrev-3379	265	1	i	i	PRON
inlawrev-3379	265	2	d	d	PROPN
inlawrev-3379	265	3	45	45	NUM
inlawrev-3379	265	4	.	.	PUNCT
inlawrev-3379	266	1	see	see	VERB
inlawrev-3379	266	2	i	i	PRON
inlawrev-3379	266	3	d.	d.	PROPN
inlawrev-3379	266	4	at	at	ADP
inlawrev-3379	266	5	171	171	NUM
inlawrev-3379	266	6	-	-	SYM
inlawrev-3379	266	7	72	72	NUM
inlawrev-3379	266	8	.	.	PUNCT
inlawrev-3379	267	1	the	the	DET
inlawrev-3379	267	2	problem	problem	NOUN
inlawrev-3379	267	3	with	with	ADP
inlawrev-3379	267	4	taxes	taxis	NOUN
inlawrev-3379	267	5	is	be	AUX
inlawrev-3379	267	6	the	the	DET
inlawrev-3379	267	7	association	association	NOUN
inlawrev-3379	267	8	between	between	ADP
inlawrev-3379	267	9	the	the	DET
inlawrev-3379	267	10	payment	payment	NOUN
inlawrev-3379	267	11	of	of	ADP
inlawrev-3379	267	12	taxes	taxis	NOUN
inlawrev-3379	267	13	and	and	CCONJ
inlawrev-3379	267	14	frustration	frustration	NOUN
inlawrev-3379	267	15	and	and	CCONJ
inlawrev-3379	267	16	sacrifice	sacrifice	NOUN
inlawrev-3379	267	17	.	.	PUNCT
inlawrev-3379	268	1	the	the	DET
inlawrev-3379	268	2	separation	separation	NOUN
inlawrev-3379	268	3	of	of	ADP
inlawrev-3379	268	4	tax	tax	NOUN
inlawrev-3379	268	5	benefits	benefit	NOUN
inlawrev-3379	268	6	and	and	CCONJ
inlawrev-3379	268	7	government	government	NOUN
inlawrev-3379	268	8	services	service	NOUN
inlawrev-3379	268	9	from	from	ADP
inlawrev-3379	268	10	burdens	burden	NOUN
inlawrev-3379	268	11	create	create	VERB
inlawrev-3379	268	12	the	the	DET
inlawrev-3379	268	13	impression	impression	NOUN
inlawrev-3379	268	14	that	that	SCONJ
inlawrev-3379	268	15	the	the	DET
inlawrev-3379	268	16	taxes	taxis	NOUN
inlawrev-3379	268	17	are	be	AUX
inlawrev-3379	268	18	punishments	punishment	NOUN
inlawrev-3379	268	19	.	.	PUNCT
inlawrev-3379	269	1	see	see	VERB
inlawrev-3379	269	2	i	i	PRON
inlawrev-3379	269	3	d.	d.	PROPN
inlawrev-3379	269	4	46	46	NUM
inlawrev-3379	269	5	.	.	PUNCT
inlawrev-3379	270	1	see	see	VERB
inlawrev-3379	270	2	i	i	PRON
inlawrev-3379	270	3	d.	d.	PROPN
inlawrev-3379	270	4	at	at	ADP
inlawrev-3379	270	5	179	179	NUM
inlawrev-3379	270	6	.	.	PUNCT
inlawrev-3379	271	1	professor	professor	PROPN
inlawrev-3379	271	2	rosenberg	rosenberg	PROPN
inlawrev-3379	271	3	suggests	suggest	VERB
inlawrev-3379	271	4	that	that	SCONJ
inlawrev-3379	271	5	the	the	DET
inlawrev-3379	271	6	reason	reason	NOUN
inlawrev-3379	271	7	taxpayers	taxpayer	NOUN
inlawrev-3379	271	8	do	do	AUX
inlawrev-3379	271	9	not	not	PART
inlawrev-3379	271	10	realize	realize	VERB
inlawrev-3379	271	11	what	what	PRON
inlawrev-3379	271	12	they	they	PRON
inlawrev-3379	271	13	are	be	AUX
inlawrev-3379	271	14	paying	pay	VERB
inlawrev-3379	271	15	for	for	ADP
inlawrev-3379	271	16	with	with	ADP
inlawrev-3379	271	17	their	their	PRON
inlawrev-3379	271	18	tax	tax	NOUN
inlawrev-3379	271	19	dollars	dollar	NOUN
inlawrev-3379	271	20	is	be	AUX
inlawrev-3379	271	21	that	that	SCONJ
inlawrev-3379	271	22	the	the	DET
inlawrev-3379	271	23	person	person	NOUN
inlawrev-3379	271	24	who	who	PRON
inlawrev-3379	271	25	actually	actually	ADV
inlawrev-3379	271	26	pays	pay	VERB
inlawrev-3379	271	27	the	the	DET
inlawrev-3379	271	28	tax	tax	NOUN
inlawrev-3379	271	29	enjoys	enjoy	VERB
inlawrev-3379	271	30	no	no	DET
inlawrev-3379	271	31	more	more	ADJ
inlawrev-3379	271	32	benefits	benefit	NOUN
inlawrev-3379	271	33	than	than	ADP
inlawrev-3379	271	34	the	the	DET
inlawrev-3379	271	35	person	person	NOUN
inlawrev-3379	271	36	with	with	ADP
inlawrev-3379	271	37	equal	equal	ADJ
inlawrev-3379	271	38	assets	asset	NOUN
inlawrev-3379	271	39	who	who	PRON
inlawrev-3379	271	40	evades	evade	VERB
inlawrev-3379	271	41	the	the	DET
inlawrev-3379	271	42	tax	tax	NOUN
inlawrev-3379	271	43	.	.	PUNCT
inlawrev-3379	272	1	i	i	PRON
inlawrev-3379	272	2	d.	d.	NOUN
inlawrev-3379	272	3	1	1	NUM
inlawrev-3379	272	4	1	1	NUM
inlawrev-3379	272	5	999	999	NUM
inlawrev-3379	272	6	]	]	PUNCT
inlawrev-3379	272	7	protecting	protect	VERB
inlawrev-3379	272	8	child	child	NOUN
inlawrev-3379	272	9	care	care	NOUN
inlawrev-3379	272	10	workers	worker	NOUN
inlawrev-3379	272	11	1	1	NUM
inlawrev-3379	272	12	1	1	NUM
inlawrev-3379	272	13	95	95	NUM
inlawrev-3379	272	14	employer	employer	NOUN
inlawrev-3379	272	15	and	and	CCONJ
inlawrev-3379	272	16	the	the	DET
inlawrev-3379	272	17	employee	employee	NOUN
inlawrev-3379	272	18	both	both	PRON
inlawrev-3379	272	19	perceive	perceive	VERB
inlawrev-3379	272	20	the	the	DET
inlawrev-3379	272	21	benefits	benefit	NOUN
inlawrev-3379	272	22	of	of	ADP
inlawrev-3379	272	23	establishing	establish	VERB
inlawrev-3379	272	24	a	a	DET
inlawrev-3379	272	25	legal	legal	ADJ
inlawrev-3379	272	26	employment	employment	NOUN
inlawrev-3379	272	27	relationship	relationship	NOUN
inlawrev-3379	272	28	as	as	ADV
inlawrev-3379	272	29	minimal	minimal	ADJ
inlawrev-3379	272	30	in	in	ADP
inlawrev-3379	272	31	comparison	comparison	NOUN
inlawrev-3379	272	32	to	to	ADP
inlawrev-3379	272	33	the	the	DET
inlawrev-3379	272	34	immediate	immediate	ADJ
inlawrev-3379	272	35	economic	economic	ADJ
inlawrev-3379	272	36	burdens	burden	NOUN
inlawrev-3379	272	37	,	,	PUNCT
inlawrev-3379	272	38	incentives	incentive	NOUN
inlawrev-3379	272	39	must	must	AUX
inlawrev-3379	272	40	be	be	AUX
inlawrev-3379	272	41	provided	provide	VERB
inlawrev-3379	272	42	to	to	PART
inlawrev-3379	272	43	encourage	encourage	VERB
inlawrev-3379	272	44	compliance	compliance	NOUN
inlawrev-3379	272	45	.	.	PUNCT
inlawrev-3379	273	1	a.	a.	NOUN
inlawrev-3379	273	2	paying	pay	VERB
inlawrev-3379	273	3	the	the	DET
inlawrev-3379	273	4	price	price	NOUN
inlawrev-3379	273	5	many	many	ADJ
inlawrev-3379	273	6	household	household	NOUN
inlawrev-3379	273	7	employers	employer	NOUN
inlawrev-3379	273	8	fail	fail	VERB
inlawrev-3379	273	9	to	to	PART
inlawrev-3379	273	10	pay	pay	VERB
inlawrev-3379	273	11	their	their	PRON
inlawrev-3379	273	12	nanny	nanny	NOUN
inlawrev-3379	273	13	taxes	taxis	NOUN
inlawrev-3379	273	14	because	because	SCONJ
inlawrev-3379	273	15	it	it	PRON
inlawrev-3379	273	16	is	be	AUX
inlawrev-3379	273	17	too	too	ADV
inlawrev-3379	273	18	expensive	expensive	ADJ
inlawrev-3379	273	19	.	.	PUNCT
inlawrev-3379	274	1	the	the	DET
inlawrev-3379	274	2	cost	cost	NOUN
inlawrev-3379	274	3	of	of	ADP
inlawrev-3379	274	4	employing	employ	VERB
inlawrev-3379	274	5	an	an	DET
inlawrev-3379	274	6	in	in	ADP
inlawrev-3379	274	7	-	-	PUNCT
inlawrev-3379	274	8	home	home	NOUN
inlawrev-3379	274	9	child	child	NOUN
inlawrev-3379	274	10	care	care	NOUN
inlawrev-3379	274	11	provider	provider	NOUN
inlawrev-3379	274	12	exceeds	exceed	VERB
inlawrev-3379	274	13	the	the	DET
inlawrev-3379	274	14	cost	cost	NOUN
inlawrev-3379	274	15	of	of	ADP
inlawrev-3379	274	16	other	other	ADJ
inlawrev-3379	274	17	types	type	NOUN
inlawrev-3379	274	18	of	of	ADP
inlawrev-3379	274	19	child	child	NOUN
inlawrev-3379	274	20	care	care	NOUN
inlawrev-3379	274	21	,	,	PUNCT
inlawrev-3379	274	22	such	such	ADJ
inlawrev-3379	274	23	as	as	ADP
inlawrev-3379	274	24	day	day	NOUN
inlawrev-3379	274	25	care	care	NOUN
inlawrev-3379	274	26	facilities	facility	NOUN
inlawrev-3379	274	27	,	,	PUNCT
inlawrev-3379	274	28	or	or	CCONJ
inlawrev-3379	274	29	group	group	NOUN
inlawrev-3379	274	30	care	care	NOUN
inlawrev-3379	274	31	in	in	ADP
inlawrev-3379	274	32	private	private	ADJ
inlawrev-3379	274	33	homes	home	NOUN
inlawrev-3379	274	34	.	.	PUNCT
inlawrev-3379	275	1	'*^	'*^	NOUN
inlawrev-3379	275	2	most	most	ADJ
inlawrev-3379	275	3	families	family	NOUN
inlawrev-3379	275	4	find	find	VERB
inlawrev-3379	275	5	that	that	SCONJ
inlawrev-3379	275	6	paying	pay	VERB
inlawrev-3379	275	7	the	the	DET
inlawrev-3379	275	8	child	child	NOUN
inlawrev-3379	275	9	care	care	NOUN
inlawrev-3379	275	10	is	be	AUX
inlawrev-3379	275	11	a	a	DET
inlawrev-3379	275	12	financial	financial	ADJ
inlawrev-3379	275	13	strain	strain	NOUN
inlawrev-3379	275	14	.	.	PUNCT
inlawrev-3379	276	1	after	after	ADP
inlawrev-3379	276	2	mortgage	mortgage	NOUN
inlawrev-3379	276	3	and	and	CCONJ
inlawrev-3379	276	4	rental	rental	NOUN
inlawrev-3379	276	5	expenses	expense	NOUN
inlawrev-3379	276	6	,	,	PUNCT
inlawrev-3379	276	7	child	child	NOUN
inlawrev-3379	276	8	care	care	NOUN
inlawrev-3379	276	9	represents	represent	VERB
inlawrev-3379	276	10	the	the	DET
inlawrev-3379	276	11	largest	large	ADJ
inlawrev-3379	276	12	item	item	NOUN
inlawrev-3379	276	13	on	on	ADP
inlawrev-3379	276	14	many	many	ADJ
inlawrev-3379	276	15	family	family	NOUN
inlawrev-3379	276	16	's	's	PART
inlawrev-3379	276	17	budget	budget	NOUN
inlawrev-3379	276	18	.	.	PUNCT
inlawrev-3379	277	1	"*^	"*^	NOUN
inlawrev-3379	277	2	paying	pay	VERB
inlawrev-3379	277	3	employment	employment	NOUN
inlawrev-3379	277	4	taxes	taxis	NOUN
inlawrev-3379	277	5	increases	increase	VERB
inlawrev-3379	277	6	the	the	DET
inlawrev-3379	277	7	cost	cost	NOUN
inlawrev-3379	277	8	of	of	ADP
inlawrev-3379	277	9	child	child	NOUN
inlawrev-3379	277	10	care	care	NOUN
inlawrev-3379	277	11	substantially	substantially	ADV
inlawrev-3379	277	12	.	.	PUNCT
inlawrev-3379	278	1	based	base	VERB
inlawrev-3379	278	2	on	on	ADP
inlawrev-3379	278	3	one	one	NUM
inlawrev-3379	278	4	estimate	estimate	NOUN
inlawrev-3379	278	5	the	the	DET
inlawrev-3379	278	6	average	average	ADJ
inlawrev-3379	278	7	salary	salary	NOUN
inlawrev-3379	278	8	of	of	ADP
inlawrev-3379	278	9	a	a	DET
inlawrev-3379	278	10	fiill	fiill	NOUN
inlawrev-3379	278	11	time	time	NOUN
inlawrev-3379	278	12	nanny	nanny	NOUN
inlawrev-3379	278	13	is	be	AUX
inlawrev-3379	278	14	approximately	approximately	ADV
inlawrev-3379	278	15	$	$	SYM
inlawrev-3379	278	16	280	280	NUM
inlawrev-3379	278	17	per	per	ADP
inlawrev-3379	278	18	week	week	NOUN
inlawrev-3379	278	19	,	,	PUNCT
inlawrev-3379	278	20	or	or	CCONJ
inlawrev-3379	278	21	$	$	SYM
inlawrev-3379	278	22	14,500	14,500	NUM
inlawrev-3379	278	23	for	for	ADP
inlawrev-3379	278	24	the	the	DET
inlawrev-3379	278	25	year	year	NOUN
inlawrev-3379	278	26	.	.	PUNCT
inlawrev-3379	279	1	"*^	"*^	PROPN
inlawrev-3379	279	2	social	social	ADJ
inlawrev-3379	279	3	security	security	NOUN
inlawrev-3379	279	4	and	and	CCONJ
inlawrev-3379	279	5	pica	pica	VERB
inlawrev-3379	279	6	on	on	ADP
inlawrev-3379	279	7	this	this	DET
inlawrev-3379	279	8	amount	amount	NOUN
inlawrev-3379	279	9	are	be	AUX
inlawrev-3379	279	10	$	$	SYM
inlawrev-3379	279	11	2218	2218	NUM
inlawrev-3379	279	12	per	per	ADP
inlawrev-3379	279	13	year.^	year.^	NOUN
inlawrev-3379	279	14	°	°	PROPN
inlawrev-3379	279	15	because	because	SCONJ
inlawrev-3379	279	16	of	of	ADP
inlawrev-3379	279	17	the	the	DET
inlawrev-3379	279	18	prevalence	prevalence	NOUN
inlawrev-3379	279	19	of	of	ADP
inlawrev-3379	279	20	illegal	illegal	ADJ
inlawrev-3379	279	21	employment	employment	NOUN
inlawrev-3379	279	22	,	,	PUNCT
inlawrev-3379	279	23	many	many	ADJ
inlawrev-3379	279	24	nannies	nanny	NOUN
inlawrev-3379	279	25	may	may	AUX
inlawrev-3379	279	26	be	be	AUX
inlawrev-3379	279	27	unv^illing	unv^ille	VERB
inlawrev-3379	279	28	or	or	CCONJ
inlawrev-3379	279	29	unable	unable	ADJ
inlawrev-3379	279	30	to	to	PART
inlawrev-3379	279	31	pay	pay	VERB
inlawrev-3379	279	32	their	their	PRON
inlawrev-3379	279	33	share	share	NOUN
inlawrev-3379	279	34	of	of	ADP
inlawrev-3379	279	35	the	the	DET
inlawrev-3379	279	36	employment	employment	NOUN
inlawrev-3379	279	37	taxes	taxis	NOUN
inlawrev-3379	279	38	leaving	leave	VERB
inlawrev-3379	279	39	the	the	DET
inlawrev-3379	279	40	employer	employer	NOUN
inlawrev-3379	279	41	paying	pay	VERB
inlawrev-3379	279	42	the	the	DET
inlawrev-3379	279	43	entire	entire	ADJ
inlawrev-3379	279	44	amount	amount	NOUN
inlawrev-3379	279	45	.	.	PUNCT
inlawrev-3379	280	1	in	in	ADP
inlawrev-3379	280	2	addition	addition	NOUN
inlawrev-3379	280	3	the	the	DET
inlawrev-3379	280	4	employer	employer	NOUN
inlawrev-3379	280	5	must	must	AUX
inlawrev-3379	280	6	pay	pay	VERB
inlawrev-3379	280	7	futa	futa	PROPN
inlawrev-3379	280	8	and	and	CCONJ
inlawrev-3379	280	9	state	state	NOUN
inlawrev-3379	280	10	taxes	taxis	NOUN
inlawrev-3379	280	11	for	for	ADP
inlawrev-3379	280	12	disability	disability	NOUN
inlawrev-3379	280	13	and	and	CCONJ
inlawrev-3379	280	14	unemployment	unemployment	NOUN
inlawrev-3379	280	15	insurance	insurance	NOUN
inlawrev-3379	280	16	.	.	PUNCT
inlawrev-3379	281	1	in	in	ADP
inlawrev-3379	281	2	the	the	DET
inlawrev-3379	281	3	end	end	NOUN
inlawrev-3379	281	4	,	,	PUNCT
inlawrev-3379	281	5	compliance	compliance	NOUN
inlawrev-3379	281	6	with	with	ADP
inlawrev-3379	281	7	the	the	DET
inlawrev-3379	281	8	employment	employment	NOUN
inlawrev-3379	281	9	tax	tax	NOUN
inlawrev-3379	281	10	laws	law	NOUN
inlawrev-3379	281	11	amounts	amount	VERB
inlawrev-3379	281	12	to	to	ADP
inlawrev-3379	281	13	approximately	approximately	ADV
inlawrev-3379	281	14	$	$	SYM
inlawrev-3379	281	15	2500.'^	2500.'^	NOUN
inlawrev-3379	281	16	b.	b.	NOUN
inlawrev-3379	281	17	red	red	ADJ
inlawrev-3379	281	18	tape	tape	NOUN
inlawrev-3379	281	19	the	the	DET
inlawrev-3379	281	20	complications	complication	NOUN
inlawrev-3379	281	21	associated	associate	VERB
inlawrev-3379	281	22	with	with	ADP
inlawrev-3379	281	23	paying	pay	VERB
inlawrev-3379	281	24	household	household	NOUN
inlawrev-3379	281	25	employment	employment	NOUN
inlawrev-3379	281	26	taxes	taxis	NOUN
inlawrev-3379	281	27	provides	provide	VERB
inlawrev-3379	281	28	an	an	DET
inlawrev-3379	281	29	additional	additional	ADJ
inlawrev-3379	281	30	reason	reason	NOUN
inlawrev-3379	281	31	for	for	ADP
inlawrev-3379	281	32	noncompliance	noncompliance	NOUN
inlawrev-3379	281	33	by	by	ADP
inlawrev-3379	281	34	household	household	NOUN
inlawrev-3379	281	35	employers	employer	NOUN
inlawrev-3379	281	36	.	.	PUNCT
inlawrev-3379	282	1	under	under	ADP
inlawrev-3379	282	2	current	current	ADJ
inlawrev-3379	282	3	law	law	NOUN
inlawrev-3379	282	4	,	,	PUNCT
inlawrev-3379	282	5	federal	federal	ADJ
inlawrev-3379	282	6	employment	employment	NOUN
inlawrev-3379	282	7	taxes	taxis	NOUN
inlawrev-3379	282	8	are	be	AUX
inlawrev-3379	282	9	reported	report	VERB
inlawrev-3379	282	10	,	,	PUNCT
inlawrev-3379	282	11	and	and	CCONJ
inlawrev-3379	282	12	paid	pay	VERB
inlawrev-3379	282	13	,	,	PUNCT
inlawrev-3379	282	14	annually	annually	ADV
inlawrev-3379	282	15	on	on	ADP
inlawrev-3379	282	16	the	the	DET
inlawrev-3379	282	17	employer	employer	NOUN
inlawrev-3379	282	18	's	's	PART
inlawrev-3379	282	19	form	form	NOUN
inlawrev-3379	282	20	1040.^^	1040.^^	NUM
inlawrev-3379	282	21	however	however	ADV
inlawrev-3379	282	22	,	,	PUNCT
inlawrev-3379	282	23	payment	payment	NOUN
inlawrev-3379	282	24	ofemployment	ofemployment	ADJ
inlawrev-3379	282	25	taxes	taxis	NOUN
inlawrev-3379	282	26	at	at	ADP
inlawrev-3379	282	27	the	the	DET
inlawrev-3379	282	28	end	end	NOUN
inlawrev-3379	282	29	ofthe	ofthe	ADJ
inlawrev-3379	282	30	year	year	NOUN
inlawrev-3379	282	31	requires	require	VERB
inlawrev-3379	282	32	detailed	detailed	ADJ
inlawrev-3379	282	33	record	record	NOUN
inlawrev-3379	282	34	keeping	keeping	NOUN
inlawrev-3379	282	35	throughout	throughout	ADP
inlawrev-3379	282	36	the	the	DET
inlawrev-3379	282	37	year	year	NOUN
inlawrev-3379	282	38	.	.	PUNCT
inlawrev-3379	283	1	the	the	DET
inlawrev-3379	283	2	employee	employee	NOUN
inlawrev-3379	283	3	must	must	AUX
inlawrev-3379	283	4	be	be	AUX
inlawrev-3379	283	5	given	give	VERB
inlawrev-3379	283	6	a	a	DET
inlawrev-3379	283	7	form	form	NOUN
inlawrev-3379	283	8	w-2	w-2	NOUN
inlawrev-3379	283	9	for	for	ADP
inlawrev-3379	283	10	income	income	NOUN
inlawrev-3379	283	11	tax	tax	NOUN
inlawrev-3379	283	12	purposes	purpose	NOUN
inlawrev-3379	283	13	,	,	PUNCT
inlawrev-3379	283	14	a	a	DET
inlawrev-3379	283	15	copy	copy	NOUN
inlawrev-3379	283	16	ofwhich	ofwhich	PRON
inlawrev-3379	283	17	must	must	AUX
inlawrev-3379	283	18	be	be	AUX
inlawrev-3379	283	19	sent	send	VERB
inlawrev-3379	283	20	to	to	ADP
inlawrev-3379	283	21	the	the	DET
inlawrev-3379	283	22	social	social	ADJ
inlawrev-3379	283	23	security	security	NOUN
inlawrev-3379	283	24	administration	administration	NOUN
inlawrev-3379	283	25	.	.	PUNCT
inlawrev-3379	284	1	to	to	PART
inlawrev-3379	284	2	accurately	accurately	ADV
inlawrev-3379	284	3	report	report	VERB
inlawrev-3379	284	4	income	income	NOUN
inlawrev-3379	284	5	on	on	ADP
inlawrev-3379	284	6	form	form	NOUN
inlawrev-3379	284	7	w2	w2	NOUN
inlawrev-3379	284	8	,	,	PUNCT
inlawrev-3379	284	9	the	the	DET
inlawrev-3379	284	10	household	household	NOUN
inlawrev-3379	284	11	employer	employer	NOUN
inlawrev-3379	284	12	must	must	AUX
inlawrev-3379	284	13	account	account	VERB
inlawrev-3379	284	14	for	for	ADP
inlawrev-3379	284	15	all	all	DET
inlawrev-3379	284	16	cash	cash	NOUN
inlawrev-3379	284	17	wages	wage	NOUN
inlawrev-3379	284	18	paid	pay	VERB
inlawrev-3379	284	19	to	to	ADP
inlawrev-3379	284	20	the	the	DET
inlawrev-3379	284	21	employee	employee	NOUN
inlawrev-3379	284	22	for	for	ADP
inlawrev-3379	284	23	the	the	DET
inlawrev-3379	284	24	year	year	NOUN
inlawrev-3379	284	25	.	.	PUNCT
inlawrev-3379	285	1	to	to	PART
inlawrev-3379	285	2	complete	complete	VERB
inlawrev-3379	285	3	form	form	NOUN
inlawrev-3379	285	4	w-2	w-2	NOUN
inlawrev-3379	285	5	,	,	PUNCT
inlawrev-3379	285	6	the	the	DET
inlawrev-3379	285	7	employer	employer	NOUN
inlawrev-3379	285	8	is	be	AUX
inlawrev-3379	285	9	required	require	VERB
inlawrev-3379	285	10	to	to	PART
inlawrev-3379	285	11	follow	follow	VERB
inlawrev-3379	285	12	complex	complex	ADJ
inlawrev-3379	285	13	instructions	instruction	NOUN
inlawrev-3379	285	14	and	and	CCONJ
inlawrev-3379	285	15	perform	perform	VERB
inlawrev-3379	285	16	mathematical	mathematical	ADJ
inlawrev-3379	285	17	calculations	calculation	NOUN
inlawrev-3379	285	18	that	that	SCONJ
inlawrev-3379	285	19	many	many	ADJ
inlawrev-3379	285	20	taxpayers	taxpayer	NOUN
inlawrev-3379	285	21	find	find	VERB
inlawrev-3379	285	22	intimidating	intimidate	VERB
inlawrev-3379	285	23	.	.	PUNCT
inlawrev-3379	286	1	in	in	ADP
inlawrev-3379	286	2	addition	addition	NOUN
inlawrev-3379	286	3	to	to	ADP
inlawrev-3379	286	4	the	the	DET
inlawrev-3379	286	5	federal	federal	ADJ
inlawrev-3379	286	6	income	income	NOUN
inlawrev-3379	286	7	tax	tax	NOUN
inlawrev-3379	286	8	laws	law	NOUN
inlawrev-3379	286	9	,	,	PUNCT
inlawrev-3379	286	10	the	the	DET
inlawrev-3379	286	11	employer	employer	NOUN
inlawrev-3379	286	12	must	must	AUX
inlawrev-3379	286	13	also	also	ADV
inlawrev-3379	286	14	comply	comply	VERB
inlawrev-3379	286	15	with	with	ADP
inlawrev-3379	286	16	state	state	NOUN
inlawrev-3379	286	17	income	income	NOUN
inlawrev-3379	286	18	and	and	CCONJ
inlawrev-3379	286	19	employment	employment	NOUN
inlawrev-3379	286	20	tax	tax	NOUN
inlawrev-3379	286	21	laws	law	NOUN
inlawrev-3379	286	22	.	.	PUNCT
inlawrev-3379	287	1	unlike	unlike	ADP
inlawrev-3379	287	2	the	the	DET
inlawrev-3379	287	3	federal	federal	ADJ
inlawrev-3379	287	4	employment	employment	NOUN
inlawrev-3379	287	5	tax	tax	NOUN
inlawrev-3379	287	6	procedures	procedure	NOUN
inlawrev-3379	287	7	,	,	PUNCT
inlawrev-3379	287	8	many	many	ADJ
inlawrev-3379	287	9	states	state	NOUN
inlawrev-3379	287	10	impose	impose	VERB
inlawrev-3379	287	11	quarterly	quarterly	ADJ
inlawrev-3379	287	12	filing	filing	NOUN
inlawrev-3379	287	13	requirements	requirement	NOUN
inlawrev-3379	287	14	on	on	ADP
inlawrev-3379	287	15	household	household	NOUN
inlawrev-3379	287	16	employers.^^	employers.^^	NOUN
inlawrev-3379	288	1	in	in	ADP
inlawrev-3379	288	2	addition	addition	NOUN
inlawrev-3379	288	3	to	to	ADP
inlawrev-3379	288	4	the	the	DET
inlawrev-3379	288	5	federal	federal	ADJ
inlawrev-3379	288	6	and	and	CCONJ
inlawrev-3379	288	7	state	state	NOUN
inlawrev-3379	288	8	reporting	reporting	NOUN
inlawrev-3379	288	9	requirements	requirement	NOUN
inlawrev-3379	288	10	,	,	PUNCT
inlawrev-3379	288	11	the	the	DET
inlawrev-3379	288	12	47	47	NUM
inlawrev-3379	288	13	.	.	PUNCT
inlawrev-3379	289	1	see	see	VERB
inlawrev-3379	289	2	infra	infra	NOUN
inlawrev-3379	289	3	notes	note	VERB
inlawrev-3379	289	4	96	96	NUM
inlawrev-3379	289	5	-	-	SYM
inlawrev-3379	289	6	97	97	NUM
inlawrev-3379	289	7	and	and	CCONJ
inlawrev-3379	289	8	accompanying	accompany	VERB
inlawrev-3379	289	9	text	text	NOUN
inlawrev-3379	289	10	.	.	PUNCT
inlawrev-3379	290	1	48	48	NUM
inlawrev-3379	290	2	.	.	PUNCT
inlawrev-3379	290	3	nantell	nantell	PROPN
inlawrev-3379	290	4	,	,	PUNCT
inlawrev-3379	290	5	supra	supra	PROPN
inlawrev-3379	290	6	note	note	NOUN
inlawrev-3379	290	7	16	16	NUM
inlawrev-3379	290	8	,	,	PUNCT
inlawrev-3379	290	9	at	at	ADP
inlawrev-3379	290	10	884	884	NUM
inlawrev-3379	290	11	.	.	PUNCT
inlawrev-3379	290	12	49	49	NUM
inlawrev-3379	290	13	.	.	PUNCT
inlawrev-3379	291	1	see	see	VERB
inlawrev-3379	291	2	a	a	DET
inlawrev-3379	291	3	naninet	naninet	NOUN
inlawrev-3379	291	4	(	(	PUNCT
inlawrev-3379	291	5	visited	visit	VERB
inlawrev-3379	291	6	oct	oct	PROPN
inlawrev-3379	291	7	.	.	PROPN
inlawrev-3379	291	8	7	7	NUM
inlawrev-3379	291	9	,	,	PUNCT
inlawrev-3379	291	10	1998	1998	NUM
inlawrev-3379	291	11	)	)	PUNCT
inlawrev-3379	292	1	<	<	X
inlawrev-3379	292	2	http://www.4nannytaxes.coni/tips.htm	http://www.4nannytaxes.coni/tips.htm	X
inlawrev-3379	292	3	>	>	X
inlawrev-3379	292	4	.	.	PROPN
inlawrev-3379	293	1	50	50	NUM
inlawrev-3379	293	2	.	.	PUNCT
inlawrev-3379	294	1	the	the	DET
inlawrev-3379	294	2	social	social	ADJ
inlawrev-3379	294	3	security	security	NOUN
inlawrev-3379	294	4	tax	tax	NOUN
inlawrev-3379	294	5	on	on	ADP
inlawrev-3379	294	6	this	this	DET
inlawrev-3379	294	7	amount	amount	NOUN
inlawrev-3379	294	8	is	be	AUX
inlawrev-3379	294	9	6.29	6.29	NUM
inlawrev-3379	294	10	%	%	NOUN
inlawrev-3379	294	11	.	.	PUNCT
inlawrev-3379	295	1	the	the	DET
inlawrev-3379	295	2	medicare	medicare	PROPN
inlawrev-3379	295	3	tax	tax	NOUN
inlawrev-3379	295	4	is	be	AUX
inlawrev-3379	295	5	1	1	NUM
inlawrev-3379	295	6	.45	.45	NUM
inlawrev-3379	295	7	%	%	NOUN
inlawrev-3379	295	8	.	.	PUNCT
inlawrev-3379	296	1	see	see	VERB
inlawrev-3379	296	2	i	i	PRON
inlawrev-3379	296	3	d.	d.	PROPN
inlawrev-3379	296	4	5	5	NUM
inlawrev-3379	296	5	1	1	NUM
inlawrev-3379	296	6	.	.	PUNCT
inlawrev-3379	297	1	see	see	VERB
inlawrev-3379	297	2	i	i	PRON
inlawrev-3379	297	3	d.	d.	PROPN
inlawrev-3379	297	4	52	52	NUM
inlawrev-3379	297	5	.	.	PUNCT
inlawrev-3379	298	1	see	see	VERB
inlawrev-3379	298	2	supra	supra	PROPN
inlawrev-3379	298	3	note	note	PROPN
inlawrev-3379	298	4	27	27	NUM
inlawrev-3379	298	5	and	and	CCONJ
inlawrev-3379	298	6	accompanying	accompany	VERB
inlawrev-3379	298	7	text	text	NOUN
inlawrev-3379	298	8	.	.	PUNCT
inlawrev-3379	299	1	53	53	NUM
inlawrev-3379	299	2	.	.	X
inlawrev-3379	300	1	in	in	ADP
inlawrev-3379	300	2	california	california	PROPN
inlawrev-3379	300	3	,	,	PUNCT
inlawrev-3379	300	4	for	for	ADP
inlawrev-3379	300	5	example	example	NOUN
inlawrev-3379	300	6	,	,	PUNCT
inlawrev-3379	300	7	domestic	domestic	ADJ
inlawrev-3379	300	8	employers	employer	NOUN
inlawrev-3379	300	9	must	must	AUX
inlawrev-3379	300	10	register	register	VERB
inlawrev-3379	300	11	with	with	ADP
inlawrev-3379	300	12	the	the	DET
inlawrev-3379	300	13	employment	employment	NOUN
inlawrev-3379	300	14	1	1	NUM
inlawrev-3379	300	15	1	1	NUM
inlawrev-3379	300	16	96	96	NUM
inlawrev-3379	300	17	indiana	indiana	PROPN
inlawrev-3379	300	18	law	law	PROPN
inlawrev-3379	300	19	review	review	NOUN
inlawrev-3379	301	1	[	[	X
inlawrev-3379	301	2	vol	vol	NOUN
inlawrev-3379	301	3	.	.	PUNCT
inlawrev-3379	302	1	32:1187	32:1187	NUM
inlawrev-3379	302	2	immigration	immigration	NOUN
inlawrev-3379	302	3	and	and	CCONJ
inlawrev-3379	302	4	naturalization	naturalization	NOUN
inlawrev-3379	302	5	service	service	NOUN
inlawrev-3379	302	6	(	(	PUNCT
inlawrev-3379	302	7	"	"	PUNCT
inlawrev-3379	302	8	ins	in	NOUN
inlawrev-3379	302	9	"	"	PUNCT
inlawrev-3379	302	10	)	)	PUNCT
inlawrev-3379	302	11	also	also	ADV
inlawrev-3379	302	12	imposes	impose	VERB
inlawrev-3379	302	13	obligations	obligation	NOUN
inlawrev-3379	302	14	on	on	ADP
inlawrev-3379	302	15	household	household	NOUN
inlawrev-3379	302	16	employers	employer	NOUN
inlawrev-3379	302	17	.	.	PUNCT
inlawrev-3379	303	1	the	the	DET
inlawrev-3379	303	2	immigration	immigration	NOUN
inlawrev-3379	303	3	status	status	NOUN
inlawrev-3379	303	4	of	of	ADP
inlawrev-3379	303	5	a	a	DET
inlawrev-3379	303	6	new	new	ADJ
inlawrev-3379	303	7	employee	employee	NOUN
inlawrev-3379	303	8	must	must	AUX
inlawrev-3379	303	9	be	be	AUX
inlawrev-3379	303	10	verified.^	verified.^	NOUN
inlawrev-3379	303	11	"	"	PUNCT
inlawrev-3379	303	12	*	*	PUNCT
inlawrev-3379	303	13	once	once	SCONJ
inlawrev-3379	303	14	the	the	DET
inlawrev-3379	303	15	employer	employer	NOUN
inlawrev-3379	303	16	verifies	verify	VERB
inlawrev-3379	303	17	the	the	DET
inlawrev-3379	303	18	worker	worker	NOUN
inlawrev-3379	303	19	's	's	PART
inlawrev-3379	303	20	eligibility	eligibility	NOUN
inlawrev-3379	303	21	to	to	PART
inlawrev-3379	303	22	work	work	VERB
inlawrev-3379	303	23	in	in	ADP
inlawrev-3379	303	24	the	the	DET
inlawrev-3379	303	25	united	united	PROPN
inlawrev-3379	303	26	states	states	PROPN
inlawrev-3379	303	27	,	,	PUNCT
inlawrev-3379	303	28	form	form	VERB
inlawrev-3379	303	29	1	1	NUM
inlawrev-3379	303	30	-	-	SYM
inlawrev-3379	303	31	9	9	NUM
inlawrev-3379	303	32	must	must	AUX
inlawrev-3379	303	33	be	be	AUX
inlawrev-3379	303	34	completed	complete	VERB
inlawrev-3379	303	35	and	and	CCONJ
inlawrev-3379	303	36	maintained	maintain	VERB
inlawrev-3379	303	37	in	in	ADP
inlawrev-3379	303	38	the	the	DET
inlawrev-3379	303	39	employer	employer	NOUN
inlawrev-3379	303	40	's	's	PART
inlawrev-3379	303	41	records.^^	records.^^	NOUN
inlawrev-3379	303	42	passage	passage	VERB
inlawrev-3379	303	43	ofthe	ofthe	PRON
inlawrev-3379	303	44	personal	personal	ADJ
inlawrev-3379	303	45	responsibility	responsibility	NOUN
inlawrev-3379	303	46	and	and	CCONJ
inlawrev-3379	303	47	work	work	VERB
inlawrev-3379	303	48	opportunity	opportunity	NOUN
inlawrev-3379	303	49	reconciliation	reconciliation	NOUN
inlawrev-3379	303	50	act	act	NOUN
inlawrev-3379	303	51	of	of	ADP
inlawrev-3379	303	52	1996	1996	NUM
inlawrev-3379	303	53	(	(	PUNCT
inlawrev-3379	303	54	the	the	DET
inlawrev-3379	303	55	"	"	PUNCT
inlawrev-3379	303	56	reconciliation	reconciliation	NOUN
inlawrev-3379	303	57	act")^^	act")^^	NOUN
inlawrev-3379	303	58	increased	increase	VERB
inlawrev-3379	303	59	the	the	DET
inlawrev-3379	303	60	burden	burden	NOUN
inlawrev-3379	303	61	on	on	ADP
inlawrev-3379	303	62	employers	employer	NOUN
inlawrev-3379	303	63	of	of	ADP
inlawrev-3379	303	64	household	household	NOUN
inlawrev-3379	303	65	employees	employee	NOUN
inlawrev-3379	303	66	.	.	PUNCT
inlawrev-3379	304	1	under	under	ADP
inlawrev-3379	304	2	the	the	DET
inlawrev-3379	304	3	reconciliation	reconciliation	NOUN
inlawrev-3379	304	4	act	act	NOUN
inlawrev-3379	304	5	,	,	PUNCT
inlawrev-3379	304	6	all	all	DET
inlawrev-3379	304	7	employers	employer	NOUN
inlawrev-3379	304	8	are	be	AUX
inlawrev-3379	304	9	required	require	VERB
inlawrev-3379	304	10	to	to	PART
inlawrev-3379	304	11	report	report	VERB
inlawrev-3379	304	12	information	information	NOUN
inlawrev-3379	304	13	on	on	ADP
inlawrev-3379	304	14	newly	newly	ADV
inlawrev-3379	304	15	hired	hire	VERB
inlawrev-3379	304	16	employees.^^	employees.^^	NOUN
inlawrev-3379	305	1	the	the	DET
inlawrev-3379	305	2	purpose	purpose	NOUN
inlawrev-3379	305	3	of	of	ADP
inlawrev-3379	305	4	the	the	DET
inlawrev-3379	305	5	act	act	NOUN
inlawrev-3379	305	6	is	be	AUX
inlawrev-3379	305	7	to	to	PART
inlawrev-3379	305	8	track	track	VERB
inlawrev-3379	305	9	the	the	DET
inlawrev-3379	305	10	employment	employment	NOUN
inlawrev-3379	305	11	of	of	ADP
inlawrev-3379	305	12	non	non	ADJ
inlawrev-3379	305	13	-	-	ADJ
inlawrev-3379	305	14	custodial	custodial	ADJ
inlawrev-3379	305	15	parents	parent	NOUN
inlawrev-3379	305	16	for	for	ADP
inlawrev-3379	305	17	purposes	purpose	NOUN
inlawrev-3379	305	18	of	of	ADP
inlawrev-3379	305	19	collecting	collect	VERB
inlawrev-3379	305	20	child	child	NOUN
inlawrev-3379	305	21	support.^^	support.^^	ADJ
inlawrev-3379	305	22	all	all	DET
inlawrev-3379	305	23	employers	employer	NOUN
inlawrev-3379	305	24	must	must	AUX
inlawrev-3379	305	25	comply	comply	VERB
inlawrev-3379	305	26	with	with	ADP
inlawrev-3379	305	27	the	the	DET
inlawrev-3379	305	28	federal	federal	ADJ
inlawrev-3379	305	29	requirements	requirement	NOUN
inlawrev-3379	305	30	regardless	regardless	ADV
inlawrev-3379	305	31	of	of	ADP
inlawrev-3379	305	32	the	the	DET
inlawrev-3379	305	33	size	size	NOUN
inlawrev-3379	305	34	or	or	CCONJ
inlawrev-3379	305	35	type	type	NOUN
inlawrev-3379	305	36	of	of	ADP
inlawrev-3379	305	37	business	business	NOUN
inlawrev-3379	305	38	.	.	PUNCT
inlawrev-3379	306	1	the	the	DET
inlawrev-3379	306	2	reconciliation	reconciliation	NOUN
inlawrev-3379	306	3	act	act	NOUN
inlawrev-3379	306	4	requires	require	VERB
inlawrev-3379	306	5	a	a	DET
inlawrev-3379	306	6	household	household	NOUN
inlawrev-3379	306	7	employer	employer	NOUN
inlawrev-3379	306	8	to	to	PART
inlawrev-3379	306	9	report	report	VERB
inlawrev-3379	306	10	the	the	DET
inlawrev-3379	306	11	nanny	nanny	NOUN
inlawrev-3379	306	12	's	's	PART
inlawrev-3379	306	13	name	name	NOUN
inlawrev-3379	306	14	,	,	PUNCT
inlawrev-3379	306	15	address	address	NOUN
inlawrev-3379	306	16	,	,	PUNCT
inlawrev-3379	306	17	social	social	ADJ
inlawrev-3379	306	18	security	security	NOUN
inlawrev-3379	306	19	number	number	NOUN
inlawrev-3379	306	20	,	,	PUNCT
inlawrev-3379	306	21	date	date	NOUN
inlawrev-3379	306	22	of	of	ADP
inlawrev-3379	306	23	hire	hire	NOUN
inlawrev-3379	306	24	and	and	CCONJ
inlawrev-3379	306	25	date	date	NOUN
inlawrev-3379	306	26	of	of	ADP
inlawrev-3379	306	27	birth	birth	NOUN
inlawrev-3379	306	28	.	.	PUNCT
inlawrev-3379	307	1	certain	certain	ADJ
inlawrev-3379	307	2	employer	employer	NOUN
inlawrev-3379	307	3	information	information	NOUN
inlawrev-3379	307	4	,	,	PUNCT
inlawrev-3379	307	5	such	such	ADJ
inlawrev-3379	307	6	as	as	ADP
inlawrev-3379	307	7	name	name	NOUN
inlawrev-3379	307	8	and	and	CCONJ
inlawrev-3379	307	9	address	address	NOUN
inlawrev-3379	307	10	must	must	AUX
inlawrev-3379	307	11	be	be	AUX
inlawrev-3379	307	12	provided	provide	VERB
inlawrev-3379	307	13	as	as	ADP
inlawrev-3379	307	14	well.^^	well.^^	PUNCT
inlawrev-3379	307	15	c.	c.	PROPN
inlawrev-3379	307	16	illegal	illegal	ADJ
inlawrev-3379	307	17	immigrant	immigrant	ADJ
inlawrev-3379	307	18	workers	worker	NOUN
inlawrev-3379	307	19	the	the	DET
inlawrev-3379	307	20	proliferation	proliferation	NOUN
inlawrev-3379	307	21	of	of	ADP
inlawrev-3379	307	22	the	the	DET
inlawrev-3379	307	23	immigrant	immigrant	ADJ
inlawrev-3379	307	24	workforce	workforce	NOUN
inlawrev-3379	307	25	has	have	AUX
inlawrev-3379	307	26	spavmed	spavme	VERB
inlawrev-3379	307	27	a	a	DET
inlawrev-3379	307	28	ground	ground	NOUN
inlawrev-3379	307	29	swell	swell	NOUN
inlawrev-3379	307	30	of	of	ADP
inlawrev-3379	307	31	willing	willing	ADJ
inlawrev-3379	307	32	illegal	illegal	ADJ
inlawrev-3379	307	33	immigrant	immigrant	ADJ
inlawrev-3379	307	34	child	child	NOUN
inlawrev-3379	307	35	care	care	NOUN
inlawrev-3379	307	36	providers	provider	NOUN
inlawrev-3379	307	37	.	.	PUNCT
inlawrev-3379	308	1	in	in	ADP
inlawrev-3379	308	2	certain	certain	ADJ
inlawrev-3379	308	3	areas	area	NOUN
inlawrev-3379	308	4	of	of	ADP
inlawrev-3379	308	5	the	the	DET
inlawrev-3379	308	6	country	country	NOUN
inlawrev-3379	308	7	,	,	PUNCT
inlawrev-3379	308	8	hiring	hire	VERB
inlawrev-3379	308	9	an	an	DET
inlawrev-3379	308	10	illegal	illegal	ADJ
inlawrev-3379	308	11	immigrant	immigrant	ADJ
inlawrev-3379	308	12	child	child	NOUN
inlawrev-3379	308	13	care	care	NOUN
inlawrev-3379	308	14	provider	provider	NOUN
inlawrev-3379	308	15	is	be	AUX
inlawrev-3379	308	16	commonplace	commonplace	ADJ
inlawrev-3379	308	17	.	.	PUNCT
inlawrev-3379	309	1	illegal	illegal	ADJ
inlawrev-3379	309	2	immigrant	immigrant	ADJ
inlawrev-3379	309	3	nannies	nanny	NOUN
inlawrev-3379	309	4	are	be	AUX
inlawrev-3379	309	5	often	often	ADV
inlawrev-3379	309	6	referred	refer	VERB
inlawrev-3379	309	7	to	to	ADP
inlawrev-3379	309	8	potential	potential	ADJ
inlawrev-3379	309	9	employers	employer	NOUN
inlawrev-3379	309	10	by	by	ADP
inlawrev-3379	309	11	legitimate	legitimate	ADJ
inlawrev-3379	309	12	employment	employment	NOUN
inlawrev-3379	309	13	agencies	agency	NOUN
inlawrev-3379	309	14	when	when	SCONJ
inlawrev-3379	309	15	they	they	PRON
inlawrev-3379	309	16	do	do	AUX
inlawrev-3379	309	17	not	not	PART
inlawrev-3379	309	18	have	have	VERB
inlawrev-3379	309	19	enough	enough	ADJ
inlawrev-3379	309	20	legal	legal	ADJ
inlawrev-3379	309	21	applicants	applicant	NOUN
inlawrev-3379	309	22	to	to	PART
inlawrev-3379	309	23	meet	meet	VERB
inlawrev-3379	309	24	employer	employer	NOUN
inlawrev-3379	309	25	demand.^	demand.^	PROPN
inlawrev-3379	309	26	°	°	PROPN
inlawrev-3379	309	27	in	in	ADP
inlawrev-3379	309	28	major	major	ADJ
inlawrev-3379	309	29	metropolitan	metropolitan	ADJ
inlawrev-3379	309	30	areas	area	NOUN
inlawrev-3379	309	31	,	,	PUNCT
inlawrev-3379	309	32	household	household	NOUN
inlawrev-3379	309	33	employers	employer	NOUN
inlawrev-3379	309	34	lament	lament	VERB
inlawrev-3379	309	35	that	that	SCONJ
inlawrev-3379	309	36	the	the	DET
inlawrev-3379	309	37	only	only	ADJ
inlawrev-3379	309	38	domestic	domestic	ADJ
inlawrev-3379	309	39	workers	worker	NOUN
inlawrev-3379	309	40	who	who	PRON
inlawrev-3379	309	41	are	be	AUX
inlawrev-3379	309	42	willing	willing	ADJ
inlawrev-3379	309	43	to	to	PART
inlawrev-3379	309	44	work	work	VERB
inlawrev-3379	309	45	long	long	ADJ
inlawrev-3379	309	46	hours	hour	NOUN
inlawrev-3379	309	47	for	for	ADP
inlawrev-3379	309	48	a	a	DET
inlawrev-3379	309	49	reasonable	reasonable	ADJ
inlawrev-3379	309	50	price	price	NOUN
inlawrev-3379	309	51	are	be	AUX
inlawrev-3379	309	52	illegal	illegal	ADJ
inlawrev-3379	309	53	immigrants.^^	immigrants.^^	NOUN
inlawrev-3379	309	54	once	once	ADV
inlawrev-3379	309	55	an	an	DET
inlawrev-3379	309	56	illegal	illegal	ADJ
inlawrev-3379	309	57	immigrant	immigrant	NOUN
inlawrev-3379	309	58	worker	worker	NOUN
inlawrev-3379	309	59	is	be	AUX
inlawrev-3379	309	60	hired	hire	VERB
inlawrev-3379	309	61	,	,	PUNCT
inlawrev-3379	309	62	there	there	PRON
inlawrev-3379	309	63	is	be	VERB
inlawrev-3379	309	64	little	little	ADJ
inlawrev-3379	309	65	chance	chance	NOUN
inlawrev-3379	309	66	that	that	SCONJ
inlawrev-3379	309	67	the	the	DET
inlawrev-3379	309	68	development	development	PROPN
inlawrev-3379	309	69	department	department	PROPN
inlawrev-3379	309	70	(	(	PUNCT
inlawrev-3379	309	71	"	"	PUNCT
inlawrev-3379	309	72	edd	edd	PROPN
inlawrev-3379	309	73	"	"	PUNCT
inlawrev-3379	309	74	)	)	PUNCT
inlawrev-3379	309	75	within	within	ADP
inlawrev-3379	309	76	15	15	NUM
inlawrev-3379	309	77	days	day	NOUN
inlawrev-3379	309	78	after	after	ADP
inlawrev-3379	309	79	paying	pay	VERB
inlawrev-3379	309	80	cash	cash	NOUN
inlawrev-3379	309	81	wages	wage	NOUN
inlawrev-3379	309	82	of	of	ADP
inlawrev-3379	309	83	$	$	SYM
inlawrev-3379	309	84	750	750	NUM
inlawrev-3379	309	85	or	or	CCONJ
inlawrev-3379	309	86	more	more	ADJ
inlawrev-3379	309	87	in	in	ADP
inlawrev-3379	309	88	a	a	DET
inlawrev-3379	309	89	calendar	calendar	NOUN
inlawrev-3379	309	90	quarter	quarter	NOUN
inlawrev-3379	309	91	,	,	PUNCT
inlawrev-3379	309	92	and	and	CCONJ
inlawrev-3379	309	93	must	must	AUX
inlawrev-3379	309	94	hold	hold	VERB
inlawrev-3379	309	95	and	and	CCONJ
inlawrev-3379	309	96	transmit	transmit	VERB
inlawrev-3379	309	97	to	to	ADP
inlawrev-3379	309	98	the	the	DET
inlawrev-3379	309	99	edd	edd	PROPN
inlawrev-3379	309	100	the	the	DET
inlawrev-3379	309	101	employee	employee	NOUN
inlawrev-3379	309	102	's	's	PART
inlawrev-3379	309	103	portion	portion	NOUN
inlawrev-3379	309	104	of	of	ADP
inlawrev-3379	309	105	the	the	DET
inlawrev-3379	309	106	tax	tax	NOUN
inlawrev-3379	309	107	for	for	ADP
inlawrev-3379	309	108	state	state	NOUN
inlawrev-3379	309	109	disability	disability	NOUN
inlawrev-3379	309	110	.	.	PUNCT
inlawrev-3379	310	1	household	household	NOUN
inlawrev-3379	310	2	employers	employer	NOUN
inlawrev-3379	310	3	who	who	PRON
inlawrev-3379	310	4	pay	pay	VERB
inlawrev-3379	310	5	cash	cash	NOUN
inlawrev-3379	310	6	wages	wage	NOUN
inlawrev-3379	310	7	of	of	ADP
inlawrev-3379	310	8	$	$	SYM
inlawrev-3379	310	9	1000	1000	NUM
inlawrev-3379	310	10	or	or	CCONJ
inlawrev-3379	310	11	more	more	ADJ
inlawrev-3379	310	12	in	in	ADP
inlawrev-3379	310	13	a	a	DET
inlawrev-3379	310	14	calendar	calendar	NOUN
inlawrev-3379	310	15	quarter	quarter	NOUN
inlawrev-3379	310	16	must	must	AUX
inlawrev-3379	310	17	also	also	ADV
inlawrev-3379	310	18	pay	pay	VERB
inlawrev-3379	310	19	the	the	DET
inlawrev-3379	310	20	employer	employer	NOUN
inlawrev-3379	310	21	's	's	PART
inlawrev-3379	310	22	portion	portion	NOUN
inlawrev-3379	310	23	ofthe	ofthe	VERB
inlawrev-3379	310	24	unemployment	unemployment	NOUN
inlawrev-3379	310	25	insurance	insurance	NOUN
inlawrev-3379	310	26	.	.	PUNCT
inlawrev-3379	311	1	see	see	VERB
inlawrev-3379	311	2	russell	russell	PROPN
inlawrev-3379	311	3	s.	s.	PROPN
inlawrev-3379	311	4	bick	bick	PROPN
inlawrev-3379	311	5	,	,	PUNCT
inlawrev-3379	311	6	1999	1999	NUM
inlawrev-3379	311	7	guide	guide	NOUN
inlawrev-3379	311	8	to	to	ADP
inlawrev-3379	311	9	california	california	PROPN
inlawrev-3379	311	10	taxes	taxis	NOUN
inlawrev-3379	311	11	627	627	NUM
inlawrev-3379	311	12	-	-	SYM
inlawrev-3379	311	13	30	30	NUM
inlawrev-3379	311	14	(	(	PUNCT
inlawrev-3379	311	15	1	1	NUM
inlawrev-3379	311	16	999	999	NUM
inlawrev-3379	311	17	)	)	PUNCT
inlawrev-3379	311	18	.	.	PUNCT
inlawrev-3379	312	1	54	54	NUM
inlawrev-3379	312	2	.	.	PUNCT
inlawrev-3379	313	1	the	the	DET
inlawrev-3379	313	2	immigration	immigration	NOUN
inlawrev-3379	313	3	reform	reform	NOUN
inlawrev-3379	313	4	and	and	CCONJ
inlawrev-3379	313	5	control	control	NOUN
inlawrev-3379	313	6	act	act	PROPN
inlawrev-3379	313	7	of	of	ADP
inlawrev-3379	313	8	1986	1986	NUM
inlawrev-3379	313	9	,	,	PUNCT
inlawrev-3379	313	10	pub	pub	NOUN
inlawrev-3379	313	11	.	.	PUNCT
inlawrev-3379	314	1	l.	l.	PROPN
inlawrev-3379	314	2	no	no	INTJ
inlawrev-3379	314	3	.	.	PROPN
inlawrev-3379	315	1	99	99	NUM
inlawrev-3379	315	2	-	-	SYM
inlawrev-3379	315	3	603	603	NUM
inlawrev-3379	315	4	,	,	PUNCT
inlawrev-3379	315	5	100	100	NUM
inlawrev-3379	315	6	stat	stat	NOUN
inlawrev-3379	315	7	.	.	PUNCT
inlawrev-3379	316	1	3359	3359	NUM
inlawrev-3379	316	2	(	(	PUNCT
inlawrev-3379	316	3	1986	1986	NUM
inlawrev-3379	316	4	)	)	PUNCT
inlawrev-3379	316	5	(	(	PUNCT
inlawrev-3379	316	6	codified	codify	VERB
inlawrev-3379	316	7	at	at	ADP
inlawrev-3379	316	8	scattered	scatter	VERB
inlawrev-3379	316	9	sections	section	NOUN
inlawrev-3379	316	10	of	of	ADP
inlawrev-3379	316	11	8	8	NUM
inlawrev-3379	316	12	u.s.c	u.s.c	ADJ
inlawrev-3379	316	13	.	.	PUNCT
inlawrev-3379	316	14	)	)	PUNCT
inlawrev-3379	316	15	.	.	PUNCT
inlawrev-3379	317	1	55	55	NUM
inlawrev-3379	317	2	.	.	PUNCT
inlawrev-3379	318	1	5ee	5ee	ADJ
inlawrev-3379	318	2	8	8	NUM
inlawrev-3379	318	3	c.f.r	c.f.r	NOUN
inlawrev-3379	318	4	.	.	PUNCT
inlawrev-3379	319	1	274(a	274(a	NUM
inlawrev-3379	319	2	)	)	PUNCT
inlawrev-3379	319	3	(	(	PUNCT
inlawrev-3379	319	4	1994	1994	NUM
inlawrev-3379	319	5	)	)	PUNCT
inlawrev-3379	319	6	.	.	PUNCT
inlawrev-3379	320	1	56	56	NUM
inlawrev-3379	320	2	.	.	PUNCT
inlawrev-3379	321	1	pub	pub	NOUN
inlawrev-3379	321	2	.	.	PUNCT
inlawrev-3379	322	1	l.	l.	PROPN
inlawrev-3379	322	2	no	no	INTJ
inlawrev-3379	322	3	.	.	PROPN
inlawrev-3379	323	1	104	104	NUM
inlawrev-3379	323	2	-	-	SYM
inlawrev-3379	323	3	193	193	NUM
inlawrev-3379	323	4	,	,	PUNCT
inlawrev-3379	323	5	1	1	NUM
inlawrev-3379	323	6	10	10	NUM
inlawrev-3379	323	7	stat	stat	NOUN
inlawrev-3379	323	8	.	.	PUNCT
inlawrev-3379	324	1	2105	2105	NUM
inlawrev-3379	324	2	(	(	PUNCT
inlawrev-3379	324	3	1996	1996	NUM
inlawrev-3379	324	4	)	)	PUNCT
inlawrev-3379	324	5	(	(	PUNCT
inlawrev-3379	324	6	codified	codify	VERB
inlawrev-3379	324	7	at	at	ADP
inlawrev-3379	324	8	scattered	scatter	VERB
inlawrev-3379	324	9	sections	section	NOUN
inlawrev-3379	324	10	of	of	ADP
inlawrev-3379	324	11	8	8	NUM
inlawrev-3379	324	12	u.s.c	u.s.c	ADJ
inlawrev-3379	324	13	.	.	PUNCT
inlawrev-3379	325	1	&	&	CCONJ
inlawrev-3379	325	2	42u.s.c	42u.s.c	PROPN
inlawrev-3379	325	3	.	.	PUNCT
inlawrev-3379	325	4	)	)	PUNCT
inlawrev-3379	326	1	.	.	PUNCT
inlawrev-3379	327	1	57	57	NUM
inlawrev-3379	327	2	.	.	X
inlawrev-3379	327	3	42	42	NUM
inlawrev-3379	327	4	u.s.c	u.s.c	ADJ
inlawrev-3379	327	5	.	.	PUNCT
inlawrev-3379	328	1	§	§	PROPN
inlawrev-3379	328	2	653a(b	653a(b	PROPN
inlawrev-3379	328	3	)	)	PUNCT
inlawrev-3379	328	4	(	(	PUNCT
inlawrev-3379	328	5	supp	supp	PROPN
inlawrev-3379	328	6	.	.	PUNCT
inlawrev-3379	329	1	ii	ii	PROPN
inlawrev-3379	329	2	1996	1996	NUM
inlawrev-3379	329	3	)	)	PUNCT
inlawrev-3379	329	4	.	.	PUNCT
inlawrev-3379	330	1	58	58	NUM
inlawrev-3379	330	2	.	.	PUNCT
inlawrev-3379	331	1	see	see	VERB
inlawrev-3379	331	2	i	i	PRON
inlawrev-3379	331	3	d.	d.	PROPN
inlawrev-3379	331	4	§	§	PROPN
inlawrev-3379	331	5	653(a	653(a	PROPN
inlawrev-3379	331	6	)	)	PUNCT
inlawrev-3379	331	7	.	.	PUNCT
inlawrev-3379	332	1	59	59	NUM
inlawrev-3379	332	2	.	.	PUNCT
inlawrev-3379	332	3	see	see	VERB
inlawrev-3379	332	4	i	i	PRON
inlawrev-3379	332	5	d.	d.	PROPN
inlawrev-3379	332	6	§	§	PROPN
inlawrev-3379	332	7	653a(b	653a(b	PROPN
inlawrev-3379	332	8	)	)	PUNCT
inlawrev-3379	332	9	.	.	PUNCT
inlawrev-3379	333	1	employers	employer	NOUN
inlawrev-3379	333	2	must	must	AUX
inlawrev-3379	333	3	provide	provide	VERB
inlawrev-3379	333	4	this	this	DET
inlawrev-3379	333	5	information	information	NOUN
inlawrev-3379	333	6	to	to	ADP
inlawrev-3379	333	7	the	the	DET
inlawrev-3379	333	8	state	state	NOUN
inlawrev-3379	333	9	directory	directory	NOUN
inlawrev-3379	333	10	of	of	ADP
inlawrev-3379	333	11	new	new	ADJ
inlawrev-3379	333	12	hires	hire	NOUN
inlawrev-3379	333	13	.	.	PUNCT
inlawrev-3379	334	1	see	see	VERB
inlawrev-3379	334	2	i	i	PRON
inlawrev-3379	334	3	d.	d.	PROPN
inlawrev-3379	334	4	60	60	NUM
inlawrev-3379	334	5	.	.	PUNCT
inlawrev-3379	335	1	see	see	VERB
inlawrev-3379	335	2	deborah	deborah	PROPN
inlawrev-3379	335	3	sontag	sontag	PROPN
inlawrev-3379	335	4	,	,	PUNCT
inlawrev-3379	335	5	increasing	increase	VERB
inlawrev-3379	335	6	two	two	NUM
inlawrev-3379	335	7	-	-	PUNCT
inlawrev-3379	335	8	career	career	NOUN
inlawrev-3379	335	9	family	family	NOUN
inlawrev-3379	335	10	means	mean	VERB
inlawrev-3379	335	11	illegal	illegal	ADJ
inlawrev-3379	335	12	immigrant	immigrant	ADJ
inlawrev-3379	335	13	help	help	NOUN
inlawrev-3379	335	14	,	,	PUNCT
inlawrev-3379	335	15	n.y	n.y	PROPN
inlawrev-3379	335	16	.	.	PROPN
inlawrev-3379	335	17	times	times	PROPN
inlawrev-3379	335	18	,	,	PUNCT
inlawrev-3379	335	19	jan	jan	PROPN
inlawrev-3379	335	20	.	.	PROPN
inlawrev-3379	335	21	24	24	NUM
inlawrev-3379	335	22	,	,	PUNCT
inlawrev-3379	335	23	1993	1993	NUM
inlawrev-3379	335	24	,	,	PUNCT
inlawrev-3379	335	25	at	at	ADP
inlawrev-3379	335	26	1	1	NUM
inlawrev-3379	335	27	.	.	NOUN
inlawrev-3379	335	28	61	61	NUM
inlawrev-3379	335	29	.	.	PUNCT
inlawrev-3379	336	1	see	see	AUX
inlawrev-3379	336	2	i	i	PRON
inlawrev-3379	336	3	d.	d.	PROPN
inlawrev-3379	336	4	zoe	zoe	PROPN
inlawrev-3379	336	5	baird	baird	PROPN
inlawrev-3379	336	6	claimed	claim	VERB
inlawrev-3379	336	7	that	that	SCONJ
inlawrev-3379	336	8	whenever	whenever	SCONJ
inlawrev-3379	336	9	she	she	PRON
inlawrev-3379	336	10	advertised	advertise	VERB
inlawrev-3379	336	11	for	for	ADP
inlawrev-3379	336	12	domestic	domestic	ADJ
inlawrev-3379	336	13	service	service	NOUN
inlawrev-3379	336	14	positions	position	NOUN
inlawrev-3379	336	15	,	,	PUNCT
inlawrev-3379	336	16	only	only	ADV
inlawrev-3379	336	17	illegal	illegal	ADJ
inlawrev-3379	336	18	applicants	applicant	NOUN
inlawrev-3379	336	19	responded	respond	VERB
inlawrev-3379	336	20	.	.	PUNCT
inlawrev-3379	337	1	see	see	VERB
inlawrev-3379	337	2	i	i	PRON
inlawrev-3379	337	3	d.	d.	PROPN
inlawrev-3379	337	4	r	r	NOUN
inlawrev-3379	337	5	1	1	NUM
inlawrev-3379	337	6	999	999	NUM
inlawrev-3379	337	7	]	]	PUNCT
inlawrev-3379	337	8	protecting	protect	VERB
inlawrev-3379	337	9	child	child	NOUN
inlawrev-3379	337	10	care	care	NOUN
inlawrev-3379	337	11	workers	worker	NOUN
inlawrev-3379	337	12	1	1	NUM
inlawrev-3379	337	13	1	1	NUM
inlawrev-3379	337	14	97	97	NUM
inlawrev-3379	337	15	employer	employer	NOUN
inlawrev-3379	337	16	will	will	AUX
inlawrev-3379	337	17	pay	pay	VERB
inlawrev-3379	337	18	the	the	DET
inlawrev-3379	337	19	nanny	nanny	NOUN
inlawrev-3379	337	20	tax	tax	NOUN
inlawrev-3379	337	21	.	.	PUNCT
inlawrev-3379	338	1	first	first	ADV
inlawrev-3379	338	2	,	,	PUNCT
inlawrev-3379	338	3	an	an	DET
inlawrev-3379	338	4	employer	employer	NOUN
inlawrev-3379	338	5	who	who	PRON
inlawrev-3379	338	6	broke	break	VERB
inlawrev-3379	338	7	the	the	DET
inlawrev-3379	338	8	law	law	NOUN
inlawrev-3379	338	9	by	by	ADP
inlawrev-3379	338	10	hiring	hire	VERB
inlawrev-3379	338	11	an	an	DET
inlawrev-3379	338	12	illegal	illegal	ADJ
inlawrev-3379	338	13	immigrant	immigrant	NOUN
inlawrev-3379	338	14	is	be	AUX
inlawrev-3379	338	15	unlikely	unlikely	ADJ
inlawrev-3379	338	16	to	to	PART
inlawrev-3379	338	17	comply	comply	VERB
inlawrev-3379	338	18	with	with	ADP
inlawrev-3379	338	19	employment	employment	NOUN
inlawrev-3379	338	20	tax	tax	NOUN
inlawrev-3379	338	21	laws	law	NOUN
inlawrev-3379	338	22	.	.	PUNCT
inlawrev-3379	339	1	second	second	ADJ
inlawrev-3379	339	2	,	,	PUNCT
inlawrev-3379	339	3	the	the	DET
inlawrev-3379	339	4	secrecy	secrecy	NOUN
inlawrev-3379	339	5	of	of	ADP
inlawrev-3379	339	6	the	the	DET
inlawrev-3379	339	7	illegal	illegal	ADJ
inlawrev-3379	339	8	employer	employer	NOUN
inlawrev-3379	339	9	/	/	SYM
inlawrev-3379	339	10	employee	employee	NOUN
inlawrev-3379	339	11	relationship	relationship	NOUN
inlawrev-3379	339	12	precludes	preclude	VERB
inlawrev-3379	339	13	any	any	DET
inlawrev-3379	339	14	government	government	NOUN
inlawrev-3379	339	15	interaction	interaction	NOUN
inlawrev-3379	339	16	for	for	ADP
inlawrev-3379	339	17	fear	fear	NOUN
inlawrev-3379	339	18	ofthe	ofthe	PROPN
inlawrev-3379	339	19	worker	worker	NOUN
inlawrev-3379	339	20	's	's	PART
inlawrev-3379	339	21	detection	detection	NOUN
inlawrev-3379	339	22	and	and	CCONJ
inlawrev-3379	339	23	deportation	deportation	NOUN
inlawrev-3379	339	24	.	.	PUNCT
inlawrev-3379	340	1	third	third	ADJ
inlawrev-3379	340	2	,	,	PUNCT
inlawrev-3379	340	3	completion	completion	NOUN
inlawrev-3379	340	4	of	of	ADP
inlawrev-3379	340	5	the	the	DET
inlawrev-3379	340	6	irs	irs	PROPN
inlawrev-3379	340	7	employment	employment	NOUN
inlawrev-3379	340	8	tax	tax	NOUN
inlawrev-3379	340	9	forms	form	NOUN
inlawrev-3379	340	10	requires	require	VERB
inlawrev-3379	340	11	the	the	DET
inlawrev-3379	340	12	employer	employer	NOUN
inlawrev-3379	340	13	to	to	PART
inlawrev-3379	340	14	report	report	VERB
inlawrev-3379	340	15	the	the	DET
inlawrev-3379	340	16	employee	employee	NOUN
inlawrev-3379	340	17	's	's	PART
inlawrev-3379	340	18	social	social	ADJ
inlawrev-3379	340	19	security	security	NOUN
inlawrev-3379	340	20	number	number	NOUN
inlawrev-3379	340	21	.	.	PUNCT
inlawrev-3379	340	22	"	"	PUNCT
inlawrev-3379	341	1	without	without	ADP
inlawrev-3379	341	2	a	a	DET
inlawrev-3379	341	3	legitimate	legitimate	ADJ
inlawrev-3379	341	4	social	social	ADJ
inlawrev-3379	341	5	security	security	NOUN
inlawrev-3379	341	6	number	number	NOUN
inlawrev-3379	341	7	,	,	PUNCT
inlawrev-3379	341	8	the	the	DET
inlawrev-3379	341	9	employer	employer	NOUN
inlawrev-3379	341	10	is	be	AUX
inlawrev-3379	341	11	unable	unable	ADJ
inlawrev-3379	341	12	to	to	PART
inlawrev-3379	341	13	pay	pay	VERB
inlawrev-3379	341	14	employment	employment	NOUN
inlawrev-3379	341	15	taxes	taxis	NOUN
inlawrev-3379	341	16	.	.	PUNCT
inlawrev-3379	342	1	d.	d.	PROPN
inlawrev-3379	342	2	women	women	PROPN
inlawrev-3379	342	3	's	's	PART
inlawrev-3379	342	4	work	work	NOUN
inlawrev-3379	342	5	the	the	DET
inlawrev-3379	342	6	status	status	NOUN
inlawrev-3379	342	7	given	give	VERB
inlawrev-3379	342	8	to	to	ADP
inlawrev-3379	342	9	home	home	NOUN
inlawrev-3379	342	10	labor	labor	NOUN
inlawrev-3379	342	11	is	be	AUX
inlawrev-3379	342	12	inferior	inferior	ADJ
inlawrev-3379	342	13	to	to	ADP
inlawrev-3379	342	14	the	the	DET
inlawrev-3379	342	15	status	status	NOUN
inlawrev-3379	342	16	given	give	VERB
inlawrev-3379	342	17	to	to	ADP
inlawrev-3379	342	18	other	other	ADJ
inlawrev-3379	342	19	types	type	NOUN
inlawrev-3379	342	20	of	of	ADP
inlawrev-3379	342	21	wage	wage	NOUN
inlawrev-3379	342	22	labor	labor	NOUN
inlawrev-3379	342	23	in	in	ADP
inlawrev-3379	342	24	terms	term	NOUN
inlawrev-3379	342	25	of	of	ADP
inlawrev-3379	342	26	financial	financial	ADJ
inlawrev-3379	342	27	status	status	NOUN
inlawrev-3379	342	28	,	,	PUNCT
inlawrev-3379	342	29	security	security	NOUN
inlawrev-3379	342	30	and	and	CCONJ
inlawrev-3379	342	31	recognition.^^	recognition.^^	NUM
inlawrev-3379	342	32	despite	despite	SCONJ
inlawrev-3379	342	33	advances	advance	NOUN
inlawrev-3379	342	34	of	of	ADP
inlawrev-3379	342	35	women	woman	NOUN
inlawrev-3379	342	36	in	in	ADP
inlawrev-3379	342	37	the	the	DET
inlawrev-3379	342	38	paid	pay	VERB
inlawrev-3379	342	39	labor	labor	NOUN
inlawrev-3379	342	40	force	force	NOUN
inlawrev-3379	342	41	,	,	PUNCT
inlawrev-3379	342	42	child	child	NOUN
inlawrev-3379	342	43	care	care	NOUN
inlawrev-3379	342	44	and	and	CCONJ
inlawrev-3379	342	45	housework	housework	NOUN
inlawrev-3379	342	46	are	be	AUX
inlawrev-3379	342	47	perceived	perceive	VERB
inlawrev-3379	342	48	as	as	ADP
inlawrev-3379	342	49	marital	marital	ADJ
inlawrev-3379	342	50	obligations	obligation	NOUN
inlawrev-3379	342	51	that	that	PRON
inlawrev-3379	342	52	rest	rest	VERB
inlawrev-3379	342	53	with	with	ADP
inlawrev-3379	342	54	women	woman	NOUN
inlawrev-3379	342	55	.	.	PUNCT
inlawrev-3379	343	1	tasks	task	NOUN
inlawrev-3379	343	2	performed	perform	VERB
inlawrev-3379	343	3	by	by	ADP
inlawrev-3379	343	4	nanny	nanny	PROPN
inlawrev-3379	343	5	's	's	PART
inlawrev-3379	343	6	such	such	ADJ
inlawrev-3379	343	7	as	as	ADP
inlawrev-3379	343	8	feeding	feed	VERB
inlawrev-3379	343	9	babies	baby	NOUN
inlawrev-3379	343	10	and	and	CCONJ
inlawrev-3379	343	11	changing	change	VERB
inlawrev-3379	343	12	diapers	diaper	NOUN
inlawrev-3379	343	13	have	have	AUX
inlawrev-3379	343	14	traditionally	traditionally	ADV
inlawrev-3379	343	15	been	be	AUX
inlawrev-3379	343	16	performed	perform	VERB
inlawrev-3379	343	17	for	for	ADP
inlawrev-3379	343	18	free	free	ADJ
inlawrev-3379	343	19	by	by	ADP
inlawrev-3379	343	20	women	woman	NOUN
inlawrev-3379	343	21	residing	reside	VERB
inlawrev-3379	343	22	in	in	ADP
inlawrev-3379	343	23	the	the	DET
inlawrev-3379	343	24	home.^	home.^	NOUN
inlawrev-3379	343	25	the	the	DET
inlawrev-3379	343	26	delegation	delegation	NOUN
inlawrev-3379	343	27	of	of	ADP
inlawrev-3379	343	28	child	child	NOUN
inlawrev-3379	343	29	care	care	NOUN
inlawrev-3379	343	30	to	to	ADP
inlawrev-3379	343	31	surrogate	surrogate	ADJ
inlawrev-3379	343	32	care	care	NOUN
inlawrev-3379	343	33	takers	taker	NOUN
inlawrev-3379	343	34	continued	continue	VERB
inlawrev-3379	343	35	the	the	DET
inlawrev-3379	343	36	wage	wage	NOUN
inlawrev-3379	343	37	inequality	inequality	NOUN
inlawrev-3379	343	38	between	between	ADP
inlawrev-3379	343	39	domestics	domestic	NOUN
inlawrev-3379	343	40	and	and	CCONJ
inlawrev-3379	343	41	other	other	ADJ
inlawrev-3379	343	42	paid	pay	VERB
inlawrev-3379	343	43	laborers.^^	laborers.^^	VERB
inlawrev-3379	343	44	the	the	DET
inlawrev-3379	343	45	earliest	early	ADJ
inlawrev-3379	343	46	household	household	NOUN
inlawrev-3379	343	47	workers	worker	NOUN
inlawrev-3379	343	48	were	be	AUX
inlawrev-3379	343	49	slaves	slave	NOUN
inlawrev-3379	343	50	and	and	CCONJ
inlawrev-3379	343	51	indentured	indenture	VERB
inlawrev-3379	343	52	servants	servant	NOUN
inlawrev-3379	343	53	,	,	PUNCT
inlawrev-3379	343	54	who	who	PRON
inlawrev-3379	343	55	cooked	cook	VERB
inlawrev-3379	343	56	,	,	PUNCT
inlawrev-3379	343	57	cleaned	clean	VERB
inlawrev-3379	343	58	,	,	PUNCT
inlawrev-3379	343	59	and	and	CCONJ
inlawrev-3379	343	60	cared	care	VERB
inlawrev-3379	343	61	for	for	ADP
inlawrev-3379	343	62	children	child	NOUN
inlawrev-3379	343	63	without	without	ADP
inlawrev-3379	343	64	financial	financial	ADJ
inlawrev-3379	343	65	remuneration	remuneration	NOUN
inlawrev-3379	343	66	.	.	PUNCT
inlawrev-3379	344	1	the	the	DET
inlawrev-3379	344	2	turn	turn	NOUN
inlawrev-3379	344	3	of	of	ADP
inlawrev-3379	344	4	the	the	DET
inlawrev-3379	344	5	century	century	NOUN
inlawrev-3379	344	6	brought	bring	VERB
inlawrev-3379	344	7	immigrant	immigrant	ADJ
inlawrev-3379	344	8	women	woman	NOUN
inlawrev-3379	344	9	laborers	laborer	NOUN
inlawrev-3379	344	10	who	who	PRON
inlawrev-3379	344	11	received	receive	VERB
inlawrev-3379	344	12	below	below	ADP
inlawrev-3379	344	13	market	market	NOUN
inlawrev-3379	344	14	wages	wage	NOUN
inlawrev-3379	344	15	for	for	ADP
inlawrev-3379	344	16	their	their	PRON
inlawrev-3379	344	17	services	service	NOUN
inlawrev-3379	344	18	.	.	PUNCT
inlawrev-3379	345	1	child	child	NOUN
inlawrev-3379	345	2	care	care	NOUN
inlawrev-3379	345	3	has	have	AUX
inlawrev-3379	345	4	never	never	ADV
inlawrev-3379	345	5	achieved	achieve	VERB
inlawrev-3379	345	6	the	the	DET
inlawrev-3379	345	7	status	status	NOUN
inlawrev-3379	345	8	associated	associate	VERB
inlawrev-3379	345	9	with	with	ADP
inlawrev-3379	345	10	other	other	ADJ
inlawrev-3379	345	11	types	type	NOUN
inlawrev-3379	345	12	of	of	ADP
inlawrev-3379	345	13	paid	pay	VERB
inlawrev-3379	345	14	labor	labor	NOUN
inlawrev-3379	345	15	in	in	ADP
inlawrev-3379	345	16	terms	term	NOUN
inlawrev-3379	345	17	of	of	ADP
inlawrev-3379	345	18	earnings	earning	NOUN
inlawrev-3379	345	19	,	,	PUNCT
inlawrev-3379	345	20	status	status	NOUN
inlawrev-3379	345	21	,	,	PUNCT
inlawrev-3379	345	22	and	and	CCONJ
inlawrev-3379	345	23	career	career	NOUN
inlawrev-3379	345	24	advancement.^^	advancement.^^	PUNCT
inlawrev-3379	346	1	domestic	domestic	ADJ
inlawrev-3379	346	2	workers	worker	NOUN
inlawrev-3379	346	3	have	have	AUX
inlawrev-3379	346	4	failed	fail	VERB
inlawrev-3379	346	5	to	to	PART
inlawrev-3379	346	6	attain	attain	VERB
inlawrev-3379	346	7	equal	equal	ADJ
inlawrev-3379	346	8	status	status	NOUN
inlawrev-3379	346	9	under	under	ADP
inlawrev-3379	346	10	the	the	DET
inlawrev-3379	346	11	law	law	NOUN
inlawrev-3379	346	12	.	.	PUNCT
inlawrev-3379	347	1	the	the	DET
inlawrev-3379	347	2	reporting	reporting	NOUN
inlawrev-3379	347	3	requirement	requirement	NOUN
inlawrev-3379	347	4	for	for	ADP
inlawrev-3379	347	5	wages	wage	NOUN
inlawrev-3379	347	6	paid	pay	VERB
inlawrev-3379	347	7	to	to	ADP
inlawrev-3379	347	8	household	household	NOUN
inlawrev-3379	347	9	workers	worker	NOUN
inlawrev-3379	347	10	is	be	AUX
inlawrev-3379	347	11	higher	high	ADJ
inlawrev-3379	347	12	than	than	ADP
inlawrev-3379	347	13	that	that	PRON
inlawrev-3379	347	14	for	for	ADP
inlawrev-3379	347	15	62	62	NUM
inlawrev-3379	347	16	.	.	PUNCT
inlawrev-3379	348	1	department	department	NOUN
inlawrev-3379	348	2	of	of	ADP
inlawrev-3379	348	3	the	the	DET
inlawrev-3379	348	4	treas	treas	PROPN
inlawrev-3379	348	5	.	.	PROPN
inlawrev-3379	348	6	,	,	PUNCT
inlawrev-3379	348	7	i.r.s	i.r.s	PROPN
inlawrev-3379	348	8	.	.	PUNCT
inlawrev-3379	349	1	1998	1998	NUM
inlawrev-3379	349	2	form	form	NOUN
inlawrev-3379	349	3	schedule	schedule	NOUN
inlawrev-3379	349	4	h.	h.	PROPN
inlawrev-3379	349	5	63	63	NUM
inlawrev-3379	349	6	.	.	PUNCT
inlawrev-3379	350	1	see	see	VERB
inlawrev-3379	350	2	katharine	katharine	PROPN
inlawrev-3379	350	3	silbaugh	silbaugh	PROPN
inlawrev-3379	350	4	,	,	PUNCT
inlawrev-3379	350	5	turning	turn	VERB
inlawrev-3379	350	6	labor	labor	NOUN
inlawrev-3379	350	7	into	into	ADP
inlawrev-3379	350	8	love	love	NOUN
inlawrev-3379	350	9	:	:	PUNCT
inlawrev-3379	350	10	housework	housework	NOUN
inlawrev-3379	350	11	and	and	CCONJ
inlawrev-3379	350	12	the	the	DET
inlawrev-3379	350	13	law	law	NOUN
inlawrev-3379	350	14	,	,	PUNCT
inlawrev-3379	350	15	91	91	NUM
inlawrev-3379	350	16	nw	nw	NOUN
inlawrev-3379	350	17	.	.	PUNCT
inlawrev-3379	350	18	u.	u.	PROPN
inlawrev-3379	350	19	l.	l.	PROPN
inlawrev-3379	350	20	rev	rev	PROPN
inlawrev-3379	350	21	.	.	PROPN
inlawrev-3379	350	22	1	1	NUM
inlawrev-3379	350	23	,	,	PUNCT
inlawrev-3379	350	24	14	14	NUM
inlawrev-3379	350	25	-	-	SYM
inlawrev-3379	350	26	15	15	NUM
inlawrev-3379	350	27	(	(	PUNCT
inlawrev-3379	350	28	1996	1996	NUM
inlawrev-3379	350	29	)	)	PUNCT
inlawrev-3379	350	30	(	(	PUNCT
inlawrev-3379	350	31	discussing	discuss	VERB
inlawrev-3379	350	32	the	the	DET
inlawrev-3379	350	33	legal	legal	ADJ
inlawrev-3379	350	34	treatment	treatment	NOUN
inlawrev-3379	350	35	of	of	ADP
inlawrev-3379	350	36	women	woman	NOUN
inlawrev-3379	350	37	's	's	PART
inlawrev-3379	350	38	unpaid	unpaid	ADJ
inlawrev-3379	350	39	wages	wage	NOUN
inlawrev-3379	350	40	)	)	PUNCT
inlawrev-3379	350	41	.	.	PUNCT
inlawrev-3379	351	1	64	64	NUM
inlawrev-3379	351	2	.	.	PUNCT
inlawrev-3379	352	1	see	see	VERB
inlawrev-3379	352	2	kathryn	kathryn	PROPN
inlawrev-3379	352	3	branch	branch	PROPN
inlawrev-3379	352	4	,	,	PUNCT
inlawrev-3379	352	5	note	note	VERB
inlawrev-3379	352	6	,	,	PUNCT
inlawrev-3379	352	7	are	be	AUX
inlawrev-3379	352	8	women	woman	NOUN
inlawrev-3379	352	9	worth	worth	ADJ
inlawrev-3379	352	10	as	as	ADV
inlawrev-3379	352	11	much	much	ADV
inlawrev-3379	352	12	as	as	ADP
inlawrev-3379	352	13	men	man	NOUN
inlawrev-3379	352	14	?	?	PUNCT
inlawrev-3379	353	1	employment	employment	NOUN
inlawrev-3379	353	2	inequities	inequity	NOUN
inlawrev-3379	353	3	,	,	PUNCT
inlawrev-3379	353	4	gender	gender	NOUN
inlawrev-3379	353	5	roles	role	NOUN
inlawrev-3379	353	6	,	,	PUNCT
inlawrev-3379	353	7	and	and	CCONJ
inlawrev-3379	353	8	public	public	ADJ
inlawrev-3379	353	9	policy	policy	NOUN
inlawrev-3379	353	10	,	,	PUNCT
inlawrev-3379	353	11	1	1	NUM
inlawrev-3379	353	12	duke	duke	PROPN
inlawrev-3379	353	13	j.	j.	PROPN
inlawrev-3379	353	14	gender	gender	PROPN
inlawrev-3379	353	15	l.	l.	PROPN
inlawrev-3379	353	16	&	&	CCONJ
inlawrev-3379	353	17	pol'y	pol'y	PROPN
inlawrev-3379	353	18	1	1	NUM
inlawrev-3379	353	19	19	19	NUM
inlawrev-3379	353	20	,	,	PUNCT
inlawrev-3379	353	21	121	121	NUM
inlawrev-3379	353	22	n.7	n.7	SYM
inlawrev-3379	353	23	(	(	PUNCT
inlawrev-3379	353	24	1994	1994	NUM
inlawrev-3379	353	25	)	)	PUNCT
inlawrev-3379	353	26	.	.	PUNCT
inlawrev-3379	354	1	use	use	NOUN
inlawrev-3379	354	2	of	of	ADP
inlawrev-3379	354	3	the	the	DET
inlawrev-3379	354	4	term	term	NOUN
inlawrev-3379	354	5	"	"	PUNCT
inlawrev-3379	354	6	working	work	VERB
inlawrev-3379	354	7	women	woman	NOUN
inlawrev-3379	354	8	"	"	PUNCT
inlawrev-3379	354	9	to	to	PART
inlawrev-3379	354	10	denote	denote	VERB
inlawrev-3379	354	11	women	woman	NOUN
inlawrev-3379	354	12	who	who	PRON
inlawrev-3379	354	13	work	work	VERB
inlawrev-3379	354	14	in	in	ADP
inlawrev-3379	354	15	the	the	DET
inlawrev-3379	354	16	paid	pay	VERB
inlawrev-3379	354	17	labor	labor	NOUN
inlawrev-3379	354	18	force	force	NOUN
inlawrev-3379	354	19	versus	versus	ADP
inlawrev-3379	354	20	in	in	ADP
inlawrev-3379	354	21	the	the	DET
inlawrev-3379	354	22	home	home	NOUN
inlawrev-3379	354	23	illustrates	illustrate	VERB
inlawrev-3379	354	24	the	the	DET
inlawrev-3379	354	25	devaluation	devaluation	NOUN
inlawrev-3379	354	26	of	of	ADP
inlawrev-3379	354	27	unpaid	unpaid	ADJ
inlawrev-3379	354	28	labor	labor	NOUN
inlawrev-3379	354	29	performed	perform	VERB
inlawrev-3379	354	30	at	at	ADP
inlawrev-3379	354	31	home	home	NOUN
inlawrev-3379	354	32	.	.	PUNCT
inlawrev-3379	355	1	the	the	DET
inlawrev-3379	355	2	author	author	NOUN
inlawrev-3379	355	3	notes	note	VERB
inlawrev-3379	355	4	that	that	SCONJ
inlawrev-3379	355	5	work	work	NOUN
inlawrev-3379	355	6	is	be	AUX
inlawrev-3379	355	7	work	work	NOUN
inlawrev-3379	355	8	and	and	CCONJ
inlawrev-3379	355	9	that	that	SCONJ
inlawrev-3379	355	10	women	woman	NOUN
inlawrev-3379	355	11	who	who	PRON
inlawrev-3379	355	12	work	work	VERB
inlawrev-3379	355	13	in	in	ADP
inlawrev-3379	355	14	the	the	DET
inlawrev-3379	355	15	home	home	NOUN
inlawrev-3379	355	16	work	work	NOUN
inlawrev-3379	355	17	just	just	ADV
inlawrev-3379	355	18	as	as	ADV
inlawrev-3379	355	19	much	much	ADV
inlawrev-3379	355	20	as	as	ADP
inlawrev-3379	355	21	women	woman	NOUN
inlawrev-3379	355	22	who	who	PRON
inlawrev-3379	355	23	work	work	VERB
inlawrev-3379	355	24	outside—^the	outside—^the	DET
inlawrev-3379	355	25	fact	fact	NOUN
inlawrev-3379	355	26	that	that	SCONJ
inlawrev-3379	355	27	in	in	ADP
inlawrev-3379	355	28	-	-	PUNCT
inlawrev-3379	355	29	home	home	NOUN
inlawrev-3379	355	30	workers	worker	NOUN
inlawrev-3379	355	31	are	be	AUX
inlawrev-3379	355	32	not	not	PART
inlawrev-3379	355	33	financially	financially	ADV
inlawrev-3379	355	34	compensated	compensate	VERB
inlawrev-3379	355	35	does	do	AUX
inlawrev-3379	355	36	not	not	PART
inlawrev-3379	355	37	change	change	VERB
inlawrev-3379	355	38	the	the	DET
inlawrev-3379	355	39	character	character	NOUN
inlawrev-3379	355	40	of	of	ADP
inlawrev-3379	355	41	the	the	DET
inlawrev-3379	355	42	labor	labor	NOUN
inlawrev-3379	355	43	performed	perform	VERB
inlawrev-3379	355	44	.	.	PUNCT
inlawrev-3379	356	1	i	i	PRON
inlawrev-3379	356	2	d	d	PROPN
inlawrev-3379	356	3	65	65	NUM
inlawrev-3379	356	4	.	.	PUNCT
inlawrev-3379	357	1	i	i	PRON
inlawrev-3379	357	2	d.	d.	PROPN
inlawrev-3379	357	3	at	at	ADP
inlawrev-3379	357	4	138	138	NUM
inlawrev-3379	357	5	n.70	n.70	NOUN
inlawrev-3379	357	6	(	(	PUNCT
inlawrev-3379	357	7	citing	cite	VERB
inlawrev-3379	357	8	u.s	u.s	PROPN
inlawrev-3379	357	9	.	.	PROPN
inlawrev-3379	357	10	bureau	bureau	PROPN
inlawrev-3379	357	11	of	of	ADP
inlawrev-3379	357	12	the	the	DET
inlawrev-3379	357	13	census	census	NOUN
inlawrev-3379	357	14	,	,	PUNCT
inlawrev-3379	357	15	statistical	statistical	ADJ
inlawrev-3379	357	16	abstract	abstract	NOUN
inlawrev-3379	357	17	of	of	ADP
inlawrev-3379	357	18	the	the	DET
inlawrev-3379	357	19	united	united	PROPN
inlawrev-3379	357	20	states	states	PROPN
inlawrev-3379	357	21	426	426	NUM
inlawrev-3379	357	22	&	&	CCONJ
inlawrev-3379	357	23	tbl	tbl	PROPN
inlawrev-3379	357	24	.	.	PUNCT
inlawrev-3379	358	1	671	671	NUM
inlawrev-3379	358	2	(	(	PUNCT
inlawrev-3379	358	3	113th	113th	PROPN
inlawrev-3379	358	4	ed	ed	NOUN
inlawrev-3379	358	5	.	.	PROPN
inlawrev-3379	358	6	1993	1993	NUM
inlawrev-3379	358	7	)	)	PUNCT
inlawrev-3379	359	1	[	[	X
inlawrev-3379	359	2	hereinafter	hereinafter	NOUN
inlawrev-3379	359	3	1993	1993	NUM
inlawrev-3379	359	4	statistical	statistical	ADJ
inlawrev-3379	359	5	abstract	abstract	NOUN
inlawrev-3379	359	6	]	]	PUNCT
inlawrev-3379	359	7	)	)	PUNCT
inlawrev-3379	359	8	.	.	PUNCT
inlawrev-3379	360	1	professional	professional	ADJ
inlawrev-3379	360	2	child	child	NOUN
inlawrev-3379	360	3	care	care	NOUN
inlawrev-3379	360	4	is	be	AUX
inlawrev-3379	360	5	one	one	NUM
inlawrev-3379	360	6	of	of	ADP
inlawrev-3379	360	7	the	the	DET
inlawrev-3379	360	8	lowest	low	ADJ
inlawrev-3379	360	9	paying	pay	VERB
inlawrev-3379	360	10	jobs	job	NOUN
inlawrev-3379	360	11	in	in	ADP
inlawrev-3379	360	12	this	this	DET
inlawrev-3379	360	13	country	country	NOUN
inlawrev-3379	360	14	.	.	PUNCT
inlawrev-3379	361	1	see	see	VERB
inlawrev-3379	361	2	1993	1993	NUM
inlawrev-3379	361	3	statistical	statistical	ADJ
inlawrev-3379	361	4	abstract	abstract	NOUN
inlawrev-3379	361	5	,	,	PUNCT
inlawrev-3379	361	6	at	at	ADP
inlawrev-3379	361	7	426	426	NUM
inlawrev-3379	361	8	,	,	PUNCT
inlawrev-3379	361	9	tbl	tbl	NOUN
inlawrev-3379	361	10	.	.	PUNCT
inlawrev-3379	362	1	67	67	NUM
inlawrev-3379	362	2	1	1	NUM
inlawrev-3379	362	3	.	.	PUNCT
inlawrev-3379	363	1	truck	truck	NOUN
inlawrev-3379	363	2	drivers	driver	NOUN
inlawrev-3379	363	3	earn	earn	VERB
inlawrev-3379	363	4	almost	almost	ADV
inlawrev-3379	363	5	three	three	NUM
inlawrev-3379	363	6	times	time	NOUN
inlawrev-3379	363	7	as	as	ADV
inlawrev-3379	363	8	much	much	ADJ
inlawrev-3379	363	9	.	.	PUNCT
inlawrev-3379	364	1	see	see	VERB
inlawrev-3379	364	2	branch	branch	NOUN
inlawrev-3379	364	3	,	,	PUNCT
inlawrev-3379	364	4	supra	supra	PROPN
inlawrev-3379	364	5	note	note	PROPN
inlawrev-3379	364	6	64,atl38n.72	64,atl38n.72	NOUN
inlawrev-3379	364	7	.	.	PUNCT
inlawrev-3379	365	1	66	66	NUM
inlawrev-3379	365	2	.	.	PUNCT
inlawrev-3379	366	1	women	woman	NOUN
inlawrev-3379	366	2	who	who	PRON
inlawrev-3379	366	3	spend	spend	VERB
inlawrev-3379	366	4	a	a	DET
inlawrev-3379	366	5	substantial	substantial	ADJ
inlawrev-3379	366	6	amount	amount	NOUN
inlawrev-3379	366	7	of	of	ADP
inlawrev-3379	366	8	time	time	NOUN
inlawrev-3379	366	9	in	in	ADP
inlawrev-3379	366	10	the	the	DET
inlawrev-3379	366	11	unpaid	unpaid	ADJ
inlawrev-3379	366	12	work	work	NOUN
inlawrev-3379	366	13	force	force	NOUN
inlawrev-3379	366	14	worry	worry	VERB
inlawrev-3379	366	15	that	that	SCONJ
inlawrev-3379	366	16	their	their	PRON
inlawrev-3379	366	17	responsibilities	responsibility	NOUN
inlawrev-3379	366	18	as	as	ADP
inlawrev-3379	366	19	a	a	DET
inlawrev-3379	366	20	homemaker	homemaker	NOUN
inlawrev-3379	366	21	will	will	AUX
inlawrev-3379	366	22	not	not	PART
inlawrev-3379	366	23	translate	translate	VERB
inlawrev-3379	366	24	into	into	ADP
inlawrev-3379	366	25	marketable	marketable	ADJ
inlawrev-3379	366	26	skills	skill	NOUN
inlawrev-3379	366	27	that	that	PRON
inlawrev-3379	366	28	can	can	AUX
inlawrev-3379	366	29	be	be	AUX
inlawrev-3379	366	30	carried	carry	VERB
inlawrev-3379	366	31	over	over	ADP
inlawrev-3379	366	32	into	into	ADP
inlawrev-3379	366	33	the	the	DET
inlawrev-3379	366	34	paid	pay	VERB
inlawrev-3379	366	35	labor	labor	NOUN
inlawrev-3379	366	36	force	force	NOUN
inlawrev-3379	366	37	.	.	PUNCT
inlawrev-3379	367	1	this	this	PRON
inlawrev-3379	367	2	is	be	AUX
inlawrev-3379	367	3	equally	equally	ADV
inlawrev-3379	367	4	true	true	ADJ
inlawrev-3379	367	5	for	for	ADP
inlawrev-3379	367	6	women	woman	NOUN
inlawrev-3379	367	7	who	who	PRON
inlawrev-3379	367	8	perform	perform	VERB
inlawrev-3379	367	9	domestic	domestic	ADJ
inlawrev-3379	367	10	service	service	NOUN
inlawrev-3379	367	11	in	in	ADP
inlawrev-3379	367	12	the	the	DET
inlawrev-3379	367	13	paid	pay	VERB
inlawrev-3379	367	14	labor	labor	NOUN
inlawrev-3379	367	15	force	force	NOUN
inlawrev-3379	367	16	by	by	ADP
inlawrev-3379	367	17	providing	provide	VERB
inlawrev-3379	367	18	household	household	NOUN
inlawrev-3379	367	19	services	service	NOUN
inlawrev-3379	367	20	to	to	ADP
inlawrev-3379	367	21	another	another	DET
inlawrev-3379	367	22	family	family	NOUN
inlawrev-3379	367	23	.	.	PUNCT
inlawrev-3379	368	1	see	see	VERB
inlawrev-3379	368	2	silbaugh	silbaugh	NOUN
inlawrev-3379	368	3	,	,	PUNCT
inlawrev-3379	368	4	supra	supra	PROPN
inlawrev-3379	368	5	note	note	NOUN
inlawrev-3379	368	6	63	63	NUM
inlawrev-3379	368	7	,	,	PUNCT
inlawrev-3379	368	8	at	at	ADP
inlawrev-3379	368	9	73	73	NUM
inlawrev-3379	368	10	.	.	PUNCT
inlawrev-3379	369	1	1198	1198	NUM
inlawrev-3379	369	2	indiana	indiana	PROPN
inlawrev-3379	369	3	law	law	PROPN
inlawrev-3379	369	4	review	review	NOUN
inlawrev-3379	370	1	[	[	X
inlawrev-3379	370	2	vol	vol	NOUN
inlawrev-3379	370	3	.	.	PUNCT
inlawrev-3379	371	1	32:1187	32:1187	NUM
inlawrev-3379	371	2	other	other	ADJ
inlawrev-3379	371	3	workers	worker	NOUN
inlawrev-3379	371	4	,	,	PUNCT
inlawrev-3379	371	5	exempting	exempt	VERB
inlawrev-3379	371	6	more	more	ADJ
inlawrev-3379	371	7	domestic	domestic	ADJ
inlawrev-3379	371	8	workers	worker	NOUN
inlawrev-3379	371	9	from	from	ADP
inlawrev-3379	371	10	social	social	ADJ
inlawrev-3379	371	11	security	security	NOUN
inlawrev-3379	371	12	upon	upon	SCONJ
inlawrev-3379	371	13	retirement.^^	retirement.^^	NOUN
inlawrev-3379	371	14	the	the	DET
inlawrev-3379	371	15	national	national	ADJ
inlawrev-3379	371	16	labor	labor	PROPN
inlawrev-3379	371	17	relations	relations	PROPN
inlawrev-3379	371	18	act	act	PROPN
inlawrev-3379	371	19	(	(	PUNCT
inlawrev-3379	371	20	"	"	PUNCT
inlawrev-3379	371	21	nlra"/	nlra"/	NOUN
inlawrev-3379	371	22	*	*	NOUN
inlawrev-3379	371	23	excludes	exclude	VERB
inlawrev-3379	371	24	individuals	individual	NOUN
inlawrev-3379	371	25	employed	employ	VERB
inlawrev-3379	371	26	as	as	ADP
inlawrev-3379	371	27	domestic	domestic	ADJ
inlawrev-3379	371	28	workers	worker	NOUN
inlawrev-3379	371	29	in	in	ADP
inlawrev-3379	371	30	private	private	ADJ
inlawrev-3379	371	31	homes.^^	homes.^^	PUNCT
inlawrev-3379	371	32	this	this	DET
inlawrev-3379	371	33	exclusion	exclusion	NOUN
inlawrev-3379	371	34	denies	deny	VERB
inlawrev-3379	371	35	domestic	domestic	ADJ
inlawrev-3379	371	36	workers	worker	NOUN
inlawrev-3379	371	37	the	the	DET
inlawrev-3379	371	38	opportunity	opportunity	NOUN
inlawrev-3379	371	39	to	to	PART
inlawrev-3379	371	40	organize	organize	VERB
inlawrev-3379	371	41	under	under	ADP
inlawrev-3379	371	42	nlra	nlra	ADJ
inlawrev-3379	371	43	protections	protection	NOUN
inlawrev-3379	371	44	for	for	ADP
inlawrev-3379	371	45	increased	increase	VERB
inlawrev-3379	371	46	wages	wage	NOUN
inlawrev-3379	371	47	or	or	CCONJ
inlawrev-3379	371	48	benefits7	benefits7	NOUN
inlawrev-3379	371	49	°	°	PROPN
inlawrev-3379	371	50	excluded	exclude	VERB
inlawrev-3379	371	51	from	from	ADP
inlawrev-3379	371	52	the	the	DET
inlawrev-3379	371	53	occupational	occupational	ADJ
inlawrev-3379	371	54	safety	safety	NOUN
inlawrev-3379	371	55	and	and	CCONJ
inlawrev-3379	371	56	health	health	NOUN
inlawrev-3379	371	57	act	act	NOUN
inlawrev-3379	371	58	(	(	PUNCT
inlawrev-3379	371	59	"	"	PUNCT
inlawrev-3379	371	60	osha")^	osha")^	NOUN
inlawrev-3379	371	61	'	'	PART
inlawrev-3379	371	62	definition	definition	NOUN
inlawrev-3379	371	63	of	of	ADP
inlawrev-3379	371	64	employer	employer	NOUN
inlawrev-3379	371	65	is	be	AUX
inlawrev-3379	371	66	an	an	DET
inlawrev-3379	371	67	individual	individual	NOUN
inlawrev-3379	371	68	who	who	PRON
inlawrev-3379	371	69	,	,	PUNCT
inlawrev-3379	371	70	in	in	ADP
inlawrev-3379	371	71	their	their	PRON
inlawrev-3379	371	72	own	own	ADJ
inlawrev-3379	371	73	residence	residence	NOUN
inlawrev-3379	371	74	,	,	PUNCT
inlawrev-3379	371	75	privately	privately	ADV
inlawrev-3379	371	76	employs	employ	VERB
inlawrev-3379	371	77	a	a	DET
inlawrev-3379	371	78	person	person	NOUN
inlawrev-3379	371	79	to	to	PART
inlawrev-3379	371	80	perform	perform	VERB
inlawrev-3379	371	81	domestic	domestic	ADJ
inlawrev-3379	371	82	tasks	task	NOUN
inlawrev-3379	371	83	,	,	PUNCT
inlawrev-3379	371	84	such	such	ADJ
inlawrev-3379	371	85	as	as	ADP
inlawrev-3379	371	86	caring	care	VERB
inlawrev-3379	371	87	for	for	ADP
inlawrev-3379	371	88	children/^	children/^	NOUN
inlawrev-3379	371	89	while	while	SCONJ
inlawrev-3379	371	90	it	it	PRON
inlawrev-3379	371	91	may	may	AUX
inlawrev-3379	371	92	be	be	AUX
inlawrev-3379	371	93	argued	argue	VERB
inlawrev-3379	371	94	that	that	SCONJ
inlawrev-3379	371	95	domestic	domestic	ADJ
inlawrev-3379	371	96	employers	employer	NOUN
inlawrev-3379	371	97	employing	employ	VERB
inlawrev-3379	371	98	an	an	DET
inlawrev-3379	371	99	individual	individual	ADJ
inlawrev-3379	371	100	household	household	NOUN
inlawrev-3379	371	101	worker	worker	NOUN
inlawrev-3379	371	102	should	should	AUX
inlawrev-3379	371	103	not	not	PART
inlawrev-3379	371	104	fall	fall	VERB
inlawrev-3379	371	105	within	within	ADP
inlawrev-3379	371	106	the	the	DET
inlawrev-3379	371	107	scope	scope	NOUN
inlawrev-3379	371	108	of	of	ADP
inlawrev-3379	371	109	the	the	DET
inlawrev-3379	371	110	osha	osha	PROPN
inlawrev-3379	371	111	requirements	requirement	NOUN
inlawrev-3379	371	112	,	,	PUNCT
inlawrev-3379	371	113	in	in	ADP
inlawrev-3379	371	114	other	other	ADJ
inlawrev-3379	371	115	contexts	context	NOUN
inlawrev-3379	371	116	the	the	DET
inlawrev-3379	371	117	term	term	NOUN
inlawrev-3379	371	118	employer	employer	NOUN
inlawrev-3379	371	119	is	be	AUX
inlawrev-3379	371	120	interpreted	interpret	VERB
inlawrev-3379	371	121	broadly	broadly	ADV
inlawrev-3379	371	122	enough	enough	ADV
inlawrev-3379	371	123	to	to	PART
inlawrev-3379	371	124	include	include	VERB
inlawrev-3379	371	125	an	an	DET
inlawrev-3379	371	126	employer	employer	NOUN
inlawrev-3379	371	127	who	who	PRON
inlawrev-3379	371	128	only	only	ADV
inlawrev-3379	371	129	employs	employ	VERB
inlawrev-3379	371	130	one	one	NUM
inlawrev-3379	371	131	employee	employee	NOUN
inlawrev-3379	371	132	.	.	PUNCT
inlawrev-3379	372	1	most	most	ADJ
inlawrev-3379	372	2	state	state	PROPN
inlawrev-3379	372	3	worker	worker	NOUN
inlawrev-3379	372	4	's	's	PART
inlawrev-3379	372	5	compensation	compensation	NOUN
inlawrev-3379	372	6	statutes	statute	NOUN
inlawrev-3379	372	7	also	also	ADV
inlawrev-3379	372	8	fail	fail	VERB
inlawrev-3379	372	9	to	to	PART
inlawrev-3379	372	10	protect	protect	VERB
inlawrev-3379	372	11	domestic	domestic	ADJ
inlawrev-3379	372	12	workers.^^	workers.^^	PUNCT
inlawrev-3379	373	1	it	it	PRON
inlawrev-3379	373	2	is	be	AUX
inlawrev-3379	373	3	debatable	debatable	ADJ
inlawrev-3379	373	4	whether	whether	SCONJ
inlawrev-3379	373	5	the	the	DET
inlawrev-3379	373	6	inferior	inferior	ADJ
inlawrev-3379	373	7	status	status	NOUN
inlawrev-3379	373	8	given	give	VERB
inlawrev-3379	373	9	to	to	ADP
inlawrev-3379	373	10	domestic	domestic	ADJ
inlawrev-3379	373	11	work	work	NOUN
inlawrev-3379	373	12	is	be	AUX
inlawrev-3379	373	13	attributable	attributable	ADJ
inlawrev-3379	373	14	to	to	ADP
inlawrev-3379	373	15	the	the	DET
inlawrev-3379	373	16	value	value	NOUN
inlawrev-3379	373	17	placed	place	VERB
inlawrev-3379	373	18	on	on	ADP
inlawrev-3379	373	19	the	the	DET
inlawrev-3379	373	20	work	work	NOUN
inlawrev-3379	373	21	performed	perform	VERB
inlawrev-3379	373	22	,	,	PUNCT
inlawrev-3379	373	23	or	or	CCONJ
inlawrev-3379	373	24	the	the	DET
inlawrev-3379	373	25	women	woman	NOUN
inlawrev-3379	373	26	workers	worker	NOUN
inlawrev-3379	373	27	providing	provide	VERB
inlawrev-3379	373	28	the	the	DET
inlawrev-3379	373	29	services	service	NOUN
inlawrev-3379	373	30	.	.	PUNCT
inlawrev-3379	374	1	the	the	DET
inlawrev-3379	374	2	two	two	NUM
inlawrev-3379	374	3	,	,	PUNCT
inlawrev-3379	374	4	however	however	ADV
inlawrev-3379	374	5	,	,	PUNCT
inlawrev-3379	374	6	can	can	AUX
inlawrev-3379	374	7	not	not	PART
inlawrev-3379	374	8	be	be	AUX
inlawrev-3379	374	9	separated	separate	VERB
inlawrev-3379	374	10	as	as	ADP
inlawrev-3379	374	11	cultural	cultural	ADJ
inlawrev-3379	374	12	devaluation	devaluation	NOUN
inlawrev-3379	374	13	of	of	ADP
inlawrev-3379	374	14	child	child	NOUN
inlawrev-3379	374	15	care	care	NOUN
inlawrev-3379	374	16	work	work	NOUN
inlawrev-3379	374	17	relates	relate	VERB
inlawrev-3379	374	18	both	both	PRON
inlawrev-3379	374	19	to	to	ADP
inlawrev-3379	374	20	the	the	DET
inlawrev-3379	374	21	status	status	NOUN
inlawrev-3379	374	22	given	give	VERB
inlawrev-3379	374	23	to	to	ADP
inlawrev-3379	374	24	housework	housework	NOUN
inlawrev-3379	374	25	and	and	CCONJ
inlawrev-3379	374	26	gender	gender	NOUN
inlawrev-3379	374	27	inequities	inequity	NOUN
inlawrev-3379	374	28	in	in	ADP
inlawrev-3379	374	29	employment	employment	NOUN
inlawrev-3379	374	30	in	in	ADP
inlawrev-3379	374	31	general	general	ADJ
inlawrev-3379	374	32	.	.	PUNCT
inlawrev-3379	375	1	domestic	domestic	ADJ
inlawrev-3379	375	2	work	work	NOUN
inlawrev-3379	375	3	remains	remain	VERB
inlawrev-3379	375	4	primarily	primarily	ADV
inlawrev-3379	375	5	women	woman	NOUN
inlawrev-3379	375	6	's	's	PART
inlawrev-3379	375	7	work	work	NOUN
inlawrev-3379	375	8	and	and	CCONJ
inlawrev-3379	375	9	women	woman	NOUN
inlawrev-3379	375	10	's	's	PART
inlawrev-3379	375	11	work	work	NOUN
inlawrev-3379	375	12	is	be	AUX
inlawrev-3379	375	13	notoriously	notoriously	ADV
inlawrev-3379	375	14	under	under	ADV
inlawrev-3379	375	15	-	-	PUNCT
inlawrev-3379	375	16	paid	pay	VERB
inlawrev-3379	375	17	.	.	PUNCT
inlawrev-3379	376	1	^"^	^"^	PROPN
inlawrev-3379	376	2	reliable	reliable	ADJ
inlawrev-3379	376	3	in	in	ADP
inlawrev-3379	376	4	-	-	PUNCT
inlawrev-3379	376	5	home	home	NOUN
inlawrev-3379	376	6	child	child	NOUN
inlawrev-3379	376	7	care	care	NOUN
inlawrev-3379	376	8	enables	enable	VERB
inlawrev-3379	376	9	women	woman	NOUN
inlawrev-3379	376	10	to	to	PART
inlawrev-3379	376	11	ftilfill	ftilfill	VERB
inlawrev-3379	376	12	the	the	DET
inlawrev-3379	376	13	demands	demand	NOUN
inlawrev-3379	376	14	of	of	ADP
inlawrev-3379	376	15	professional	professional	ADJ
inlawrev-3379	376	16	employment	employment	NOUN
inlawrev-3379	376	17	.	.	PUNCT
inlawrev-3379	377	1	traditional	traditional	ADJ
inlawrev-3379	377	2	gender	gender	NOUN
inlawrev-3379	377	3	roles	role	NOUN
inlawrev-3379	377	4	envision	envision	VERB
inlawrev-3379	377	5	the	the	DET
inlawrev-3379	377	6	workaholic	workaholic	ADJ
inlawrev-3379	377	7	man	man	NOUN
inlawrev-3379	377	8	consumed	consume	VERB
inlawrev-3379	377	9	by	by	ADP
inlawrev-3379	377	10	his	his	PRON
inlawrev-3379	377	11	career	career	NOUN
inlawrev-3379	377	12	while	while	SCONJ
inlawrev-3379	377	13	his	his	PRON
inlawrev-3379	377	14	wife	wife	NOUN
inlawrev-3379	377	15	stays	stay	VERB
inlawrev-3379	377	16	home	home	ADV
inlawrev-3379	377	17	to	to	PART
inlawrev-3379	377	18	cook	cook	VERB
inlawrev-3379	377	19	,	,	PUNCT
inlawrev-3379	377	20	clean	clean	ADJ
inlawrev-3379	377	21	and	and	CCONJ
inlawrev-3379	377	22	raise	raise	VERB
inlawrev-3379	377	23	children	child	NOUN
inlawrev-3379	377	24	.	.	PUNCT
inlawrev-3379	378	1	liberation	liberation	NOUN
inlawrev-3379	378	2	from	from	ADP
inlawrev-3379	378	3	household	household	NOUN
inlawrev-3379	378	4	chores	chore	NOUN
inlawrev-3379	378	5	and	and	CCONJ
inlawrev-3379	378	6	child	child	NOUN
inlawrev-3379	378	7	care	care	NOUN
inlawrev-3379	378	8	responsibilities	responsibility	NOUN
inlawrev-3379	378	9	allows	allow	VERB
inlawrev-3379	378	10	women	woman	NOUN
inlawrev-3379	378	11	to	to	PART
inlawrev-3379	378	12	compete	compete	VERB
inlawrev-3379	378	13	with	with	ADP
inlawrev-3379	378	14	men	man	NOUN
inlawrev-3379	378	15	free	free	ADJ
inlawrev-3379	378	16	from	from	ADP
inlawrev-3379	378	17	the	the	DET
inlawrev-3379	378	18	same	same	ADJ
inlawrev-3379	378	19	domestic	domestic	ADJ
inlawrev-3379	378	20	obligations	obligation	NOUN
inlawrev-3379	378	21	.	.	PUNCT
inlawrev-3379	379	1	in	in	ADP
inlawrev-3379	379	2	dual	dual	ADJ
inlawrev-3379	379	3	-	-	PUNCT
inlawrev-3379	379	4	income	income	NOUN
inlawrev-3379	379	5	families	family	NOUN
inlawrev-3379	379	6	,	,	PUNCT
inlawrev-3379	379	7	the	the	DET
inlawrev-3379	379	8	solution	solution	NOUN
inlawrev-3379	379	9	to	to	ADP
inlawrev-3379	379	10	the	the	DET
inlawrev-3379	379	11	division	division	NOUN
inlawrev-3379	379	12	of	of	ADP
inlawrev-3379	379	13	household	household	NOUN
inlawrev-3379	379	14	labor	labor	NOUN
inlawrev-3379	379	15	problems	problem	NOUN
inlawrev-3379	379	16	is	be	AUX
inlawrev-3379	379	17	often	often	ADV
inlawrev-3379	379	18	to	to	PART
inlawrev-3379	379	19	hire	hire	VERB
inlawrev-3379	379	20	another	another	DET
inlawrev-3379	379	21	woman	woman	NOUN
inlawrev-3379	379	22	to	to	PART
inlawrev-3379	379	23	perform	perform	VERB
inlawrev-3379	379	24	these	these	DET
inlawrev-3379	379	25	domestic	domestic	ADJ
inlawrev-3379	379	26	functions	function	NOUN
inlawrev-3379	379	27	for	for	ADP
inlawrev-3379	379	28	very	very	ADV
inlawrev-3379	379	29	low	low	ADJ
inlawrev-3379	379	30	pay.^^	pay.^^	NOUN
inlawrev-3379	380	1	thus	thus	ADV
inlawrev-3379	380	2	,	,	PUNCT
inlawrev-3379	380	3	the	the	DET
inlawrev-3379	380	4	advancements	advancement	NOUN
inlawrev-3379	380	5	made	make	VERB
inlawrev-3379	380	6	by	by	ADP
inlawrev-3379	380	7	professional	professional	ADJ
inlawrev-3379	380	8	women	woman	NOUN
inlawrev-3379	380	9	through	through	ADP
inlawrev-3379	380	10	67	67	NUM
inlawrev-3379	380	11	.	.	PUNCT
inlawrev-3379	381	1	the	the	DET
inlawrev-3379	381	2	earnings	earning	NOUN
inlawrev-3379	381	3	threshold	threshold	NOUN
inlawrev-3379	381	4	for	for	ADP
inlawrev-3379	381	5	socied	socied	ADJ
inlawrev-3379	381	6	security	security	NOUN
inlawrev-3379	381	7	coverage	coverage	NOUN
inlawrev-3379	381	8	for	for	ADP
inlawrev-3379	381	9	household	household	NOUN
inlawrev-3379	381	10	workers	worker	NOUN
inlawrev-3379	381	11	is	be	AUX
inlawrev-3379	381	12	$	$	SYM
inlawrev-3379	381	13	1000	1000	NUM
inlawrev-3379	381	14	per	per	ADP
inlawrev-3379	381	15	year	year	NOUN
inlawrev-3379	381	16	.	.	PUNCT
inlawrev-3379	382	1	see	see	VERB
inlawrev-3379	382	2	social	social	ADJ
inlawrev-3379	382	3	security	security	NOUN
inlawrev-3379	382	4	domestic	domestic	ADJ
inlawrev-3379	382	5	employment	employment	NOUN
inlawrev-3379	382	6	reform	reform	PROPN
inlawrev-3379	382	7	act	act	NOUN
inlawrev-3379	382	8	of	of	ADP
inlawrev-3379	382	9	1994	1994	NUM
inlawrev-3379	382	10	,	,	PUNCT
inlawrev-3379	382	11	pub	pub	NOUN
inlawrev-3379	382	12	.	.	PUNCT
inlawrev-3379	383	1	l.	l.	PROPN
inlawrev-3379	383	2	no	no	INTJ
inlawrev-3379	383	3	.	.	PROPN
inlawrev-3379	384	1	103	103	NUM
inlawrev-3379	384	2	-	-	SYM
inlawrev-3379	384	3	387	387	NUM
inlawrev-3379	384	4	,	,	PUNCT
inlawrev-3379	384	5	108	108	NUM
inlawrev-3379	384	6	stat	stat	NOUN
inlawrev-3379	384	7	.	.	PUNCT
inlawrev-3379	385	1	4071	4071	NUM
inlawrev-3379	385	2	(	(	PUNCT
inlawrev-3379	385	3	increasing	increase	VERB
inlawrev-3379	385	4	the	the	DET
inlawrev-3379	385	5	quarterly	quarterly	ADJ
inlawrev-3379	385	6	threshold	threshold	NOUN
inlawrev-3379	385	7	of	of	ADP
inlawrev-3379	385	8	$	$	SYM
inlawrev-3379	385	9	50	50	NUM
inlawrev-3379	385	10	to	to	ADP
inlawrev-3379	385	11	an	an	DET
inlawrev-3379	385	12	annual	annual	ADJ
inlawrev-3379	385	13	threshold	threshold	NOUN
inlawrev-3379	385	14	of	of	ADP
inlawrev-3379	385	15	$	$	SYM
inlawrev-3379	385	16	1000	1000	NUM
inlawrev-3379	385	17	exempting	exempt	VERB
inlawrev-3379	385	18	more	more	ADJ
inlawrev-3379	385	19	domestic	domestic	ADJ
inlawrev-3379	385	20	workers	worker	NOUN
inlawrev-3379	385	21	from	from	ADP
inlawrev-3379	385	22	coverage	coverage	NOUN
inlawrev-3379	385	23	under	under	ADP
inlawrev-3379	385	24	the	the	DET
inlawrev-3379	385	25	act	act	NOUN
inlawrev-3379	385	26	)	)	PUNCT
inlawrev-3379	385	27	.	.	PUNCT
inlawrev-3379	386	1	68	68	NUM
inlawrev-3379	386	2	.	.	NOUN
inlawrev-3379	386	3	29	29	NUM
inlawrev-3379	386	4	u.s.c	u.s.c	NOUN
inlawrev-3379	386	5	.	.	PUNCT
inlawrev-3379	387	1	§	§	PROPN
inlawrev-3379	387	2	§	§	PROPN
inlawrev-3379	387	3	141	141	NUM
inlawrev-3379	387	4	-	-	SYM
inlawrev-3379	387	5	97	97	NUM
inlawrev-3379	387	6	(	(	PUNCT
inlawrev-3379	387	7	1994	1994	NUM
inlawrev-3379	387	8	&	&	CCONJ
inlawrev-3379	387	9	west	west	NOUN
inlawrev-3379	387	10	1998	1998	NUM
inlawrev-3379	387	11	)	)	PUNCT
inlawrev-3379	387	12	.	.	PUNCT
inlawrev-3379	388	1	69	69	NUM
inlawrev-3379	388	2	.	.	PUNCT
inlawrev-3379	389	1	see	see	VERB
inlawrev-3379	389	2	i	i	PRON
inlawrev-3379	389	3	d.	d.	PROPN
inlawrev-3379	389	4	§	§	PROPN
inlawrev-3379	389	5	§	§	PROPN
inlawrev-3379	389	6	141	141	NUM
inlawrev-3379	389	7	-	-	PUNCT
inlawrev-3379	389	8	42(1	42(1	NOUN
inlawrev-3379	389	9	)	)	PUNCT
inlawrev-3379	389	10	(	(	PUNCT
inlawrev-3379	389	11	west	west	NOUN
inlawrev-3379	389	12	1998	1998	NUM
inlawrev-3379	389	13	)	)	PUNCT
inlawrev-3379	389	14	.	.	PUNCT
inlawrev-3379	390	1	70	70	X
inlawrev-3379	390	2	.	.	X
inlawrev-3379	390	3	see	see	VERB
inlawrev-3379	390	4	i	i	PRON
inlawrev-3379	390	5	d.	d.	PROPN
inlawrev-3379	390	6	71	71	NUM
inlawrev-3379	390	7	.	.	PUNCT
inlawrev-3379	391	1	i	i	PRON
inlawrev-3379	391	2	d	d	PROPN
inlawrev-3379	391	3	§	§	PROPN
inlawrev-3379	391	4	§	§	PROPN
inlawrev-3379	391	5	651	651	NUM
inlawrev-3379	391	6	-	-	SYM
inlawrev-3379	391	7	78	78	NUM
inlawrev-3379	391	8	(	(	PUNCT
inlawrev-3379	391	9	1994	1994	NUM
inlawrev-3379	391	10	&	&	CCONJ
inlawrev-3379	391	11	supp	supp	PROPN
inlawrev-3379	391	12	.	.	PUNCT
inlawrev-3379	392	1	ii	ii	PROPN
inlawrev-3379	392	2	1996	1996	NUM
inlawrev-3379	392	3	)	)	PUNCT
inlawrev-3379	392	4	.	.	PUNCT
inlawrev-3379	393	1	72	72	NUM
inlawrev-3379	393	2	.	.	PUNCT
inlawrev-3379	394	1	i	i	PRON
inlawrev-3379	394	2	d.	d.	PROPN
inlawrev-3379	394	3	§	§	PROPN
inlawrev-3379	394	4	652	652	NUM
inlawrev-3379	394	5	(	(	PUNCT
inlawrev-3379	394	6	1994	1994	NUM
inlawrev-3379	394	7	)	)	PUNCT
inlawrev-3379	394	8	.	.	PUNCT
inlawrev-3379	395	1	osha	osha	PROPN
inlawrev-3379	395	2	applies	apply	VERB
inlawrev-3379	395	3	to	to	ADP
inlawrev-3379	395	4	employers	employer	NOUN
inlawrev-3379	395	5	who	who	PRON
inlawrev-3379	395	6	are	be	AUX
inlawrev-3379	395	7	"	"	PUNCT
inlawrev-3379	395	8	engaged	engage	VERB
inlawrev-3379	395	9	in	in	ADP
inlawrev-3379	395	10	a	a	DET
inlawrev-3379	395	11	business	business	NOUN
inlawrev-3379	395	12	affecting	affect	VERB
inlawrev-3379	395	13	commerce	commerce	NOUN
inlawrev-3379	395	14	.	.	PUNCT
inlawrev-3379	395	15	"	"	PUNCT
inlawrev-3379	396	1	i	i	PRON
inlawrev-3379	396	2	d.	d.	PROPN
inlawrev-3379	396	3	73	73	NUM
inlawrev-3379	396	4	.	.	PUNCT
inlawrev-3379	397	1	see	see	VERB
inlawrev-3379	397	2	4	4	NUM
inlawrev-3379	397	3	arthur	arthur	PROPN
inlawrev-3379	397	4	larson	larson	PROPN
inlawrev-3379	397	5	,	,	PUNCT
inlawrev-3379	397	6	the	the	DET
inlawrev-3379	397	7	law	law	NOUN
inlawrev-3379	397	8	of	of	ADP
inlawrev-3379	397	9	workmen	workmen	PROPN
inlawrev-3379	397	10	's	's	PART
inlawrev-3379	397	11	compensation	compensation	NOUN
inlawrev-3379	397	12	(	(	PUNCT
inlawrev-3379	397	13	1	1	NUM
inlawrev-3379	397	14	995	995	NUM
inlawrev-3379	397	15	)	)	PUNCT
inlawrev-3379	397	16	.	.	PUNCT
inlawrev-3379	398	1	only	only	ADV
inlawrev-3379	398	2	new	new	PROPN
inlawrev-3379	398	3	hampshire	hampshire	PROPN
inlawrev-3379	398	4	applies	apply	VERB
inlawrev-3379	398	5	worker	worker	NOUN
inlawrev-3379	398	6	's	's	PART
inlawrev-3379	398	7	compensation	compensation	NOUN
inlawrev-3379	398	8	statutes	statute	NOUN
inlawrev-3379	398	9	to	to	ADP
inlawrev-3379	398	10	all	all	DET
inlawrev-3379	398	11	domestic	domestic	ADJ
inlawrev-3379	398	12	workers	worker	NOUN
inlawrev-3379	398	13	.	.	PUNCT
inlawrev-3379	399	1	twenty	twenty	NUM
inlawrev-3379	399	2	-	-	PUNCT
inlawrev-3379	399	3	three	three	NUM
inlawrev-3379	399	4	states	state	NOUN
inlawrev-3379	399	5	apply	apply	VERB
inlawrev-3379	399	6	worker	worker	NOUN
inlawrev-3379	399	7	's	's	PART
inlawrev-3379	399	8	compensation	compensation	NOUN
inlawrev-3379	399	9	statutes	statute	NOUN
inlawrev-3379	399	10	within	within	ADP
inlawrev-3379	399	11	certain	certain	ADJ
inlawrev-3379	399	12	limited	limited	ADJ
inlawrev-3379	399	13	restrictions	restriction	NOUN
inlawrev-3379	399	14	.	.	PUNCT
inlawrev-3379	400	1	the	the	DET
inlawrev-3379	400	2	remaining	remain	VERB
inlawrev-3379	400	3	states	state	NOUN
inlawrev-3379	400	4	do	do	AUX
inlawrev-3379	400	5	not	not	PART
inlawrev-3379	400	6	apply	apply	VERB
inlawrev-3379	400	7	worker	worker	NOUN
inlawrev-3379	400	8	's	's	PART
inlawrev-3379	400	9	compensation	compensation	NOUN
inlawrev-3379	400	10	statutes	statute	NOUN
inlawrev-3379	400	11	to	to	ADP
inlawrev-3379	400	12	domestic	domestic	ADJ
inlawrev-3379	400	13	workers	worker	NOUN
inlawrev-3379	400	14	at	at	ADV
inlawrev-3379	400	15	all	all	ADV
inlawrev-3379	400	16	.	.	PUNCT
inlawrev-3379	401	1	see	see	VERB
inlawrev-3379	401	2	i	i	PRON
inlawrev-3379	401	3	d.	d.	PROPN
inlawrev-3379	401	4	74	74	NUM
inlawrev-3379	401	5	.	.	PUNCT
inlawrev-3379	402	1	see	see	VERB
inlawrev-3379	402	2	awida	awida	PROPN
inlawrev-3379	402	3	r.	r.	PROPN
inlawrev-3379	402	4	marquez	marquez	PROPN
inlawrev-3379	402	5	,	,	PUNCT
inlawrev-3379	402	6	comparable	comparable	ADJ
inlawrev-3379	402	7	worth	worth	ADJ
inlawrev-3379	402	8	and	and	CCONJ
inlawrev-3379	402	9	the	the	DET
inlawrev-3379	402	10	maryland	maryland	PROPN
inlawrev-3379	402	11	era	era	NOUN
inlawrev-3379	402	12	,	,	PUNCT
inlawrev-3379	402	13	47	47	NUM
inlawrev-3379	402	14	md	md	PROPN
inlawrev-3379	402	15	.	.	PUNCT
inlawrev-3379	403	1	l.	l.	PROPN
inlawrev-3379	403	2	rev	rev	PROPN
inlawrev-3379	403	3	.	.	PROPN
inlawrev-3379	403	4	1	1	NUM
inlawrev-3379	403	5	129	129	NUM
inlawrev-3379	403	6	,	,	PUNCT
inlawrev-3379	403	7	1	1	NUM
inlawrev-3379	403	8	150	150	NUM
inlawrev-3379	403	9	(	(	PUNCT
inlawrev-3379	403	10	1988	1988	NUM
inlawrev-3379	403	11	)	)	PUNCT
inlawrev-3379	403	12	(	(	PUNCT
inlawrev-3379	403	13	arguing	argue	VERB
inlawrev-3379	403	14	that	that	SCONJ
inlawrev-3379	403	15	jobs	job	NOUN
inlawrev-3379	403	16	are	be	AUX
inlawrev-3379	403	17	undervalued	undervalue	VERB
inlawrev-3379	403	18	because	because	SCONJ
inlawrev-3379	403	19	women	woman	NOUN
inlawrev-3379	403	20	hold	hold	VERB
inlawrev-3379	403	21	them	they	PRON
inlawrev-3379	403	22	)	)	PUNCT
inlawrev-3379	403	23	.	.	PUNCT
inlawrev-3379	404	1	75	75	NUM
inlawrev-3379	404	2	.	.	PUNCT
inlawrev-3379	405	1	see	see	VERB
inlawrev-3379	405	2	rosanna	rosanna	NOUN
inlawrev-3379	405	3	hertz	hertz	NOUN
inlawrev-3379	405	4	,	,	PUNCT
inlawrev-3379	405	5	more	more	ADV
inlawrev-3379	405	6	equal	equal	ADJ
inlawrev-3379	405	7	than	than	ADP
inlawrev-3379	405	8	others	other	NOUN
inlawrev-3379	405	9	:	:	PUNCT
inlawrev-3379	405	10	womenandmen	womenandman	NOUN
inlawrev-3379	405	11	in	in	ADP
inlawrev-3379	405	12	dual	dual	ADJ
inlawrev-3379	405	13	-	-	PUNCT
inlawrev-3379	405	14	career	career	NOUN
inlawrev-3379	405	15	marriages	marriage	NOUN
inlawrev-3379	405	16	159(1	159(1	NUM
inlawrev-3379	405	17	986	986	NUM
inlawrev-3379	405	18	)	)	PUNCT
inlawrev-3379	405	19	.	.	PUNCT
inlawrev-3379	406	1	1	1	NUM
inlawrev-3379	406	2	999	999	NUM
inlawrev-3379	406	3	]	]	PUNCT
inlawrev-3379	406	4	protecting	protect	VERB
inlawrev-3379	406	5	child	child	NOUN
inlawrev-3379	406	6	care	care	NOUN
inlawrev-3379	406	7	workers	worker	NOUN
inlawrev-3379	406	8	1	1	NUM
inlawrev-3379	406	9	1	1	NUM
inlawrev-3379	406	10	99	99	NUM
inlawrev-3379	406	11	the	the	DET
inlawrev-3379	406	12	assignment	assignment	NOUN
inlawrev-3379	406	13	of	of	ADP
inlawrev-3379	406	14	child	child	NOUN
inlawrev-3379	406	15	care	care	NOUN
inlawrev-3379	406	16	duties	duty	NOUN
inlawrev-3379	406	17	have	have	AUX
inlawrev-3379	406	18	been	be	AUX
inlawrev-3379	406	19	made	make	VERB
inlawrev-3379	406	20	at	at	ADP
inlawrev-3379	406	21	the	the	DET
inlawrev-3379	406	22	expense	expense	NOUN
inlawrev-3379	406	23	of	of	ADP
inlawrev-3379	406	24	women	woman	NOUN
inlawrev-3379	406	25	without	without	ADP
inlawrev-3379	406	26	comparable	comparable	ADJ
inlawrev-3379	406	27	professional	professional	ADJ
inlawrev-3379	406	28	skills	skill	NOUN
inlawrev-3379	406	29	or	or	CCONJ
inlawrev-3379	406	30	opportunities	opportunity	NOUN
inlawrev-3379	406	31	.	.	PUNCT
inlawrev-3379	407	1	when	when	SCONJ
inlawrev-3379	407	2	child	child	NOUN
inlawrev-3379	407	3	care	care	NOUN
inlawrev-3379	407	4	responsibilities	responsibility	NOUN
inlawrev-3379	407	5	are	be	AUX
inlawrev-3379	407	6	given	give	VERB
inlawrev-3379	407	7	to	to	ADP
inlawrev-3379	407	8	an	an	DET
inlawrev-3379	407	9	in	in	ADP
inlawrev-3379	407	10	-	-	PUNCT
inlawrev-3379	407	11	home	home	NOUN
inlawrev-3379	407	12	child	child	NOUN
inlawrev-3379	407	13	care	care	NOUN
inlawrev-3379	407	14	provider	provider	NOUN
inlawrev-3379	407	15	,	,	PUNCT
inlawrev-3379	407	16	the	the	DET
inlawrev-3379	407	17	woman	woman	NOUN
inlawrev-3379	407	18	of	of	ADP
inlawrev-3379	407	19	the	the	DET
inlawrev-3379	407	20	household	household	NOUN
inlawrev-3379	407	21	typically	typically	ADV
inlawrev-3379	407	22	functions	function	VERB
inlawrev-3379	407	23	as	as	ADP
inlawrev-3379	407	24	the	the	DET
inlawrev-3379	407	25	house	house	NOUN
inlawrev-3379	407	26	manager	manager	NOUN
inlawrev-3379	407	27	,	,	PUNCT
inlawrev-3379	407	28	dictating	dictate	VERB
inlawrev-3379	407	29	the	the	DET
inlawrev-3379	407	30	hours	hour	NOUN
inlawrev-3379	407	31	and	and	CCONJ
inlawrev-3379	407	32	terms	term	NOUN
inlawrev-3379	407	33	ofemployment	ofemployment	ADJ
inlawrev-3379	407	34	to	to	ADP
inlawrev-3379	407	35	the	the	DET
inlawrev-3379	407	36	household	household	NOUN
inlawrev-3379	407	37	worker7^	worker7^	NOUN
inlawrev-3379	407	38	this	this	PRON
inlawrev-3379	407	39	means	mean	VERB
inlawrev-3379	407	40	that	that	SCONJ
inlawrev-3379	407	41	improving	improve	VERB
inlawrev-3379	407	42	the	the	DET
inlawrev-3379	407	43	working	work	VERB
inlawrev-3379	407	44	conditions	condition	NOUN
inlawrev-3379	407	45	associated	associate	VERB
inlawrev-3379	407	46	with	with	ADP
inlawrev-3379	407	47	child	child	NOUN
inlawrev-3379	407	48	care	care	NOUN
inlawrev-3379	407	49	is	be	AUX
inlawrev-3379	407	50	dependent	dependent	ADJ
inlawrev-3379	407	51	on	on	ADP
inlawrev-3379	407	52	women	woman	NOUN
inlawrev-3379	407	53	protecting	protect	VERB
inlawrev-3379	407	54	the	the	DET
inlawrev-3379	407	55	rights	right	NOUN
inlawrev-3379	407	56	of	of	ADP
inlawrev-3379	407	57	other	other	ADJ
inlawrev-3379	407	58	women	woman	NOUN
inlawrev-3379	407	59	and	and	CCONJ
inlawrev-3379	407	60	recognizing	recognize	VERB
inlawrev-3379	407	61	the	the	DET
inlawrev-3379	407	62	economic	economic	ADJ
inlawrev-3379	407	63	value	value	NOUN
inlawrev-3379	407	64	of	of	ADP
inlawrev-3379	407	65	child	child	NOUN
inlawrev-3379	407	66	rearing	rearing	NOUN
inlawrev-3379	407	67	.	.	PUNCT
inlawrev-3379	408	1	e.	e.	PROPN
inlawrev-3379	408	2	crime	crime	PROPN
inlawrev-3379	408	3	and	and	CCONJ
inlawrev-3379	408	4	punishment	punishment	VERB
inlawrev-3379	408	5	the	the	DET
inlawrev-3379	408	6	final	final	ADJ
inlawrev-3379	408	7	,	,	PUNCT
inlawrev-3379	408	8	and	and	CCONJ
inlawrev-3379	408	9	most	most	ADV
inlawrev-3379	408	10	disturbing	disturbing	ADJ
inlawrev-3379	408	11	,	,	PUNCT
inlawrev-3379	408	12	reason	reason	NOUN
inlawrev-3379	408	13	for	for	ADP
inlawrev-3379	408	14	noncompliance	noncompliance	NOUN
inlawrev-3379	408	15	is	be	AUX
inlawrev-3379	408	16	that	that	SCONJ
inlawrev-3379	408	17	many	many	ADJ
inlawrev-3379	408	18	taxpayers	taxpayer	NOUN
inlawrev-3379	408	19	do	do	AUX
inlawrev-3379	408	20	not	not	PART
inlawrev-3379	408	21	fear	fear	VERB
inlawrev-3379	408	22	detection	detection	NOUN
inlawrev-3379	408	23	or	or	CCONJ
inlawrev-3379	408	24	retribution	retribution	NOUN
inlawrev-3379	408	25	.	.	PUNCT
inlawrev-3379	409	1	they	they	PRON
inlawrev-3379	409	2	just	just	ADV
inlawrev-3379	409	3	do	do	AUX
inlawrev-3379	409	4	not	not	PART
inlawrev-3379	409	5	think	think	VERB
inlawrev-3379	409	6	that	that	SCONJ
inlawrev-3379	409	7	they	they	PRON
inlawrev-3379	409	8	will	will	AUX
inlawrev-3379	409	9	be	be	AUX
inlawrev-3379	409	10	caught	catch	VERB
inlawrev-3379	409	11	.	.	PUNCT
inlawrev-3379	410	1	the	the	DET
inlawrev-3379	410	2	tax	tax	NOUN
inlawrev-3379	410	3	system	system	NOUN
inlawrev-3379	410	4	is	be	AUX
inlawrev-3379	410	5	based	base	VERB
inlawrev-3379	410	6	on	on	ADP
inlawrev-3379	410	7	taxpayer	taxpayer	NOUN
inlawrev-3379	410	8	self	self	NOUN
inlawrev-3379	410	9	-	-	PUNCT
inlawrev-3379	410	10	assessment	assessment	NOUN
inlawrev-3379	410	11	,	,	PUNCT
inlawrev-3379	410	12	which	which	PRON
inlawrev-3379	410	13	is	be	AUX
inlawrev-3379	410	14	reinforced	reinforce	VERB
inlawrev-3379	410	15	by	by	ADP
inlawrev-3379	410	16	the	the	DET
inlawrev-3379	410	17	threat	threat	NOUN
inlawrev-3379	410	18	of	of	ADP
inlawrev-3379	410	19	detection	detection	NOUN
inlawrev-3379	410	20	and	and	CCONJ
inlawrev-3379	410	21	prosecution.^^	prosecution.^^	PRON
inlawrev-3379	410	22	it	it	PRON
inlawrev-3379	410	23	has	have	AUX
inlawrev-3379	410	24	been	be	AUX
inlawrev-3379	410	25	suggested	suggest	VERB
inlawrev-3379	410	26	that	that	SCONJ
inlawrev-3379	410	27	absent	absent	ADJ
inlawrev-3379	410	28	these	these	DET
inlawrev-3379	410	29	threats	threat	NOUN
inlawrev-3379	410	30	,	,	PUNCT
inlawrev-3379	410	31	taxpayers	taxpayer	NOUN
inlawrev-3379	410	32	will	will	AUX
inlawrev-3379	410	33	cheat	cheat	VERB
inlawrev-3379	410	34	on	on	ADP
inlawrev-3379	410	35	their	their	PRON
inlawrev-3379	410	36	taxes	taxis	NOUN
inlawrev-3379	410	37	when	when	SCONJ
inlawrev-3379	410	38	the	the	DET
inlawrev-3379	410	39	opportunity	opportunity	NOUN
inlawrev-3379	410	40	is	be	AUX
inlawrev-3379	410	41	present.^	present.^	NOUN
inlawrev-3379	410	42	*	*	NOUN
inlawrev-3379	410	43	it	it	PRON
inlawrev-3379	410	44	is	be	AUX
inlawrev-3379	410	45	undeniable	undeniable	ADJ
inlawrev-3379	410	46	that	that	SCONJ
inlawrev-3379	410	47	a	a	DET
inlawrev-3379	410	48	taxpayer	taxpayer	NOUN
inlawrev-3379	410	49	is	be	AUX
inlawrev-3379	410	50	more	more	ADV
inlawrev-3379	410	51	likely	likely	ADJ
inlawrev-3379	410	52	to	to	PART
inlawrev-3379	410	53	pay	pay	VERB
inlawrev-3379	410	54	a	a	DET
inlawrev-3379	410	55	tax	tax	NOUN
inlawrev-3379	410	56	when	when	SCONJ
inlawrev-3379	410	57	it	it	PRON
inlawrev-3379	410	58	can	can	AUX
inlawrev-3379	410	59	not	not	PART
inlawrev-3379	410	60	be	be	AUX
inlawrev-3379	410	61	avoided	avoid	VERB
inlawrev-3379	410	62	,	,	PUNCT
inlawrev-3379	410	63	such	such	ADJ
inlawrev-3379	410	64	as	as	ADP
inlawrev-3379	410	65	when	when	SCONJ
inlawrev-3379	410	66	the	the	DET
inlawrev-3379	410	67	tax	tax	NOUN
inlawrev-3379	410	68	is	be	AUX
inlawrev-3379	410	69	withheld	withhold	VERB
inlawrev-3379	410	70	from	from	ADP
inlawrev-3379	410	71	the	the	DET
inlawrev-3379	410	72	taxpaying	taxpaying	NOUN
inlawrev-3379	410	73	employee	employee	NOUN
inlawrev-3379	410	74	's	's	PART
inlawrev-3379	410	75	paycheck.^^	paycheck.^^	NOUN
inlawrev-3379	410	76	however	however	ADV
inlawrev-3379	410	77	,	,	PUNCT
inlawrev-3379	410	78	when	when	SCONJ
inlawrev-3379	410	79	a	a	DET
inlawrev-3379	410	80	taxpayer	taxpayer	NOUN
inlawrev-3379	410	81	is	be	AUX
inlawrev-3379	410	82	responsible	responsible	ADJ
inlawrev-3379	410	83	for	for	ADP
inlawrev-3379	410	84	reporting	report	VERB
inlawrev-3379	410	85	items	item	NOUN
inlawrev-3379	410	86	of	of	ADP
inlawrev-3379	410	87	income	income	NOUN
inlawrev-3379	410	88	,	,	PUNCT
inlawrev-3379	410	89	many	many	ADJ
inlawrev-3379	410	90	receipts	receipt	NOUN
inlawrev-3379	410	91	are	be	AUX
inlawrev-3379	410	92	likely	likely	ADJ
inlawrev-3379	410	93	not	not	PART
inlawrev-3379	410	94	reported	report	VERB
inlawrev-3379	410	95	at	at	ADP
inlawrev-3379	410	96	all.^	all.^	PROPN
inlawrev-3379	410	97	°	°	ADP
inlawrev-3379	410	98	the	the	DET
inlawrev-3379	410	99	payment	payment	NOUN
inlawrev-3379	410	100	of	of	ADP
inlawrev-3379	410	101	employment	employment	NOUN
inlawrev-3379	410	102	taxes	taxis	NOUN
inlawrev-3379	410	103	is	be	AUX
inlawrev-3379	410	104	entirely	entirely	ADV
inlawrev-3379	410	105	dependent	dependent	ADJ
inlawrev-3379	410	106	on	on	ADP
inlawrev-3379	410	107	taxpayer	taxpayer	NOUN
inlawrev-3379	410	108	selfassessment	selfassessment	NOUN
inlawrev-3379	410	109	and	and	CCONJ
inlawrev-3379	410	110	reporting	reporting	NOUN
inlawrev-3379	410	111	.	.	PUNCT
inlawrev-3379	411	1	the	the	DET
inlawrev-3379	411	2	tax	tax	NOUN
inlawrev-3379	411	3	is	be	AUX
inlawrev-3379	411	4	not	not	PART
inlawrev-3379	411	5	withheld	withhold	VERB
inlawrev-3379	411	6	from	from	ADP
inlawrev-3379	411	7	the	the	DET
inlawrev-3379	411	8	employer	employer	NOUN
inlawrev-3379	411	9	's	's	PART
inlawrev-3379	411	10	paycheck	paycheck	NOUN
inlawrev-3379	411	11	;	;	PUNCT
inlawrev-3379	411	12	therefore	therefore	ADV
inlawrev-3379	411	13	,	,	PUNCT
inlawrev-3379	411	14	the	the	DET
inlawrev-3379	411	15	tax	tax	NOUN
inlawrev-3379	411	16	is	be	AUX
inlawrev-3379	411	17	paid	pay	VERB
inlawrev-3379	411	18	only	only	ADV
inlawrev-3379	411	19	when	when	SCONJ
inlawrev-3379	411	20	the	the	DET
inlawrev-3379	411	21	household	household	NOUN
inlawrev-3379	411	22	employer	employer	NOUN
inlawrev-3379	411	23	takes	take	VERB
inlawrev-3379	411	24	affirmative	affirmative	ADJ
inlawrev-3379	411	25	steps	step	NOUN
inlawrev-3379	411	26	to	to	PART
inlawrev-3379	411	27	accurately	accurately	ADV
inlawrev-3379	411	28	report	report	VERB
inlawrev-3379	411	29	,	,	PUNCT
inlawrev-3379	411	30	assess	assess	NOUN
inlawrev-3379	411	31	,	,	PUNCT
inlawrev-3379	411	32	and	and	CCONJ
inlawrev-3379	411	33	pay	pay	VERB
inlawrev-3379	411	34	the	the	DET
inlawrev-3379	411	35	tax	tax	NOUN
inlawrev-3379	411	36	.	.	PUNCT
inlawrev-3379	412	1	because	because	SCONJ
inlawrev-3379	412	2	the	the	DET
inlawrev-3379	412	3	domestic	domestic	ADJ
inlawrev-3379	412	4	employment	employment	NOUN
inlawrev-3379	412	5	relationship	relationship	NOUN
inlawrev-3379	412	6	occurs	occur	VERB
inlawrev-3379	412	7	in	in	ADP
inlawrev-3379	412	8	the	the	DET
inlawrev-3379	412	9	privacy	privacy	NOUN
inlawrev-3379	412	10	of	of	ADP
inlawrev-3379	412	11	the	the	DET
inlawrev-3379	412	12	taxpayer	taxpayer	NOUN
inlawrev-3379	412	13	's	's	PART
inlawrev-3379	412	14	home	home	NOUN
inlawrev-3379	412	15	,	,	PUNCT
inlawrev-3379	412	16	the	the	DET
inlawrev-3379	412	17	government	government	NOUN
inlawrev-3379	412	18	can	can	AUX
inlawrev-3379	412	19	never	never	ADV
inlawrev-3379	412	20	really	really	ADV
inlawrev-3379	412	21	know	know	VERB
inlawrev-3379	412	22	if	if	SCONJ
inlawrev-3379	412	23	the	the	DET
inlawrev-3379	412	24	taxpayer	taxpayer	NOUN
inlawrev-3379	412	25	is	be	AUX
inlawrev-3379	412	26	employing	employ	VERB
inlawrev-3379	412	27	a	a	DET
inlawrev-3379	412	28	household	household	NOUN
inlawrev-3379	412	29	worker	worker	NOUN
inlawrev-3379	412	30	,	,	PUNCT
inlawrev-3379	412	31	absent	absent	ADJ
inlawrev-3379	412	32	intrusive	intrusive	ADJ
inlawrev-3379	412	33	home	home	NOUN
inlawrev-3379	412	34	surveillance	surveillance	NOUN
inlawrev-3379	412	35	devices	device	NOUN
inlawrev-3379	412	36	.	.	PUNCT
inlawrev-3379	413	1	even	even	ADV
inlawrev-3379	413	2	when	when	SCONJ
inlawrev-3379	413	3	the	the	DET
inlawrev-3379	413	4	household	household	NOUN
inlawrev-3379	413	5	employer	employer	NOUN
inlawrev-3379	413	6	properly	properly	ADV
inlawrev-3379	413	7	reports	report	VERB
inlawrev-3379	413	8	the	the	DET
inlawrev-3379	413	9	employment	employment	NOUN
inlawrev-3379	413	10	relationship	relationship	NOUN
inlawrev-3379	413	11	,	,	PUNCT
inlawrev-3379	413	12	the	the	DET
inlawrev-3379	413	13	irs	irs	PROPN
inlawrev-3379	413	14	must	must	AUX
inlawrev-3379	413	15	completely	completely	ADV
inlawrev-3379	413	16	rely	rely	VERB
inlawrev-3379	413	17	on	on	ADP
inlawrev-3379	413	18	taxpayer	taxpayer	NOUN
inlawrev-3379	413	19	self	self	NOUN
inlawrev-3379	413	20	-	-	PUNCT
inlawrev-3379	413	21	assessment	assessment	NOUN
inlawrev-3379	413	22	for	for	ADP
inlawrev-3379	413	23	the	the	DET
inlawrev-3379	413	24	proper	proper	ADJ
inlawrev-3379	413	25	reporting	reporting	NOUN
inlawrev-3379	413	26	of	of	ADP
inlawrev-3379	413	27	wages	wage	NOUN
inlawrev-3379	413	28	subject	subject	ADJ
inlawrev-3379	413	29	to	to	ADP
inlawrev-3379	413	30	the	the	DET
inlawrev-3379	413	31	tax.*^	tax.*^	PROPN
inlawrev-3379	413	32	76	76	NUM
inlawrev-3379	413	33	.	.	PUNCT
inlawrev-3379	414	1	see	see	VERB
inlawrev-3379	414	2	branch	branch	NOUN
inlawrev-3379	414	3	,	,	PUNCT
inlawrev-3379	414	4	supra	supra	PROPN
inlawrev-3379	414	5	note	note	NOUN
inlawrev-3379	414	6	64	64	NUM
inlawrev-3379	414	7	,	,	PUNCT
inlawrev-3379	414	8	at	at	ADP
inlawrev-3379	414	9	124	124	NUM
inlawrev-3379	414	10	.	.	PUNCT
inlawrev-3379	415	1	branch	branch	NOUN
inlawrev-3379	415	2	states	state	VERB
inlawrev-3379	415	3	that	that	SCONJ
inlawrev-3379	415	4	men	man	NOUN
inlawrev-3379	415	5	's	's	PART
inlawrev-3379	415	6	participation	participation	NOUN
inlawrev-3379	415	7	is	be	AUX
inlawrev-3379	415	8	that	that	SCONJ
inlawrev-3379	415	9	he	he	PRON
inlawrev-3379	415	10	"	"	PUNCT
inlawrev-3379	415	11	helps	help	VERB
inlawrev-3379	415	12	"	"	PUNCT
inlawrev-3379	415	13	with	with	ADP
inlawrev-3379	415	14	"	"	PUNCT
inlawrev-3379	415	15	her	her	PRON
inlawrev-3379	415	16	"	"	PUNCT
inlawrev-3379	415	17	housework	housework	NOUN
inlawrev-3379	415	18	;	;	PUNCT
inlawrev-3379	415	19	she	she	PRON
inlawrev-3379	415	20	hires	hire	VERB
inlawrev-3379	415	21	and	and	CCONJ
inlawrev-3379	415	22	instructs	instruct	VERB
inlawrev-3379	415	23	the	the	DET
inlawrev-3379	415	24	cleaning	clean	VERB
inlawrev-3379	415	25	woman	woman	NOUN
inlawrev-3379	415	26	and	and	CCONJ
inlawrev-3379	415	27	the	the	DET
inlawrev-3379	415	28	baby	baby	NOUN
inlawrev-3379	415	29	-	-	PUNCT
inlawrev-3379	415	30	sitter	sitter	NOUN
inlawrev-3379	415	31	.	.	PUNCT
inlawrev-3379	416	1	in	in	ADP
inlawrev-3379	416	2	other	other	ADJ
inlawrev-3379	416	3	words	word	NOUN
inlawrev-3379	416	4	,	,	PUNCT
inlawrev-3379	416	5	we	we	PRON
inlawrev-3379	416	6	have	have	AUX
inlawrev-3379	416	7	progressed	progress	VERB
inlawrev-3379	416	8	to	to	ADP
inlawrev-3379	416	9	the	the	DET
inlawrev-3379	416	10	point	point	NOUN
inlawrev-3379	416	11	where	where	SCONJ
inlawrev-3379	416	12	a	a	DET
inlawrev-3379	416	13	woman	woman	NOUN
inlawrev-3379	416	14	is	be	AUX
inlawrev-3379	416	15	allowed	allow	VERB
inlawrev-3379	416	16	to	to	PART
inlawrev-3379	416	17	delegate	delegate	VERB
inlawrev-3379	416	18	her	her	PRON
inlawrev-3379	416	19	responsibilities	responsibility	NOUN
inlawrev-3379	416	20	in	in	ADP
inlawrev-3379	416	21	the	the	DET
inlawrev-3379	416	22	home	home	NOUN
inlawrev-3379	416	23	,	,	PUNCT
inlawrev-3379	416	24	but	but	CCONJ
inlawrev-3379	416	25	it	it	PRON
inlawrev-3379	416	26	is	be	AUX
inlawrev-3379	416	27	still	still	ADV
inlawrev-3379	416	28	clearly	clearly	ADV
inlawrev-3379	416	29	her	her	PRON
inlawrev-3379	416	30	responsibility	responsibility	NOUN
inlawrev-3379	416	31	to	to	PART
inlawrev-3379	416	32	make	make	VERB
inlawrev-3379	416	33	sure	sure	ADJ
inlawrev-3379	416	34	the	the	DET
inlawrev-3379	416	35	children	child	NOUN
inlawrev-3379	416	36	are	be	AUX
inlawrev-3379	416	37	cared	care	VERB
inlawrev-3379	416	38	for	for	ADP
inlawrev-3379	416	39	and	and	CCONJ
inlawrev-3379	416	40	the	the	DET
inlawrev-3379	416	41	house	house	NOUN
inlawrev-3379	416	42	is	be	AUX
inlawrev-3379	416	43	clean	clean	ADJ
inlawrev-3379	416	44	.	.	PUNCT
inlawrev-3379	417	1	i	i	PRON
inlawrev-3379	417	2	d	d	PROPN
inlawrev-3379	417	3	77	77	NUM
inlawrev-3379	417	4	.	.	PUNCT
inlawrev-3379	418	1	see	see	VERB
inlawrev-3379	418	2	john	john	PROPN
inlawrev-3379	418	3	s.	s.	PROPN
inlawrev-3379	418	4	carroll	carroll	PROPN
inlawrev-3379	418	5	,	,	PUNCT
inlawrev-3379	418	6	how	how	SCONJ
inlawrev-3379	418	7	taxpayers	taxpayer	NOUN
inlawrev-3379	418	8	think	think	VERB
inlawrev-3379	418	9	about	about	ADP
inlawrev-3379	418	10	their	their	PRON
inlawrev-3379	418	11	taxes	taxis	NOUN
inlawrev-3379	418	12	:	:	PUNCT
inlawrev-3379	418	13	frames	frame	NOUN
inlawrev-3379	418	14	and	and	CCONJ
inlawrev-3379	418	15	values	value	NOUN
inlawrev-3379	418	16	in	in	ADP
inlawrev-3379	418	17	why	why	SCONJ
inlawrev-3379	418	18	people	people	NOUN
inlawrev-3379	418	19	pay	pay	VERB
inlawrev-3379	418	20	taxes	taxis	NOUN
inlawrev-3379	418	21	43	43	NUM
inlawrev-3379	418	22	(	(	PUNCT
inlawrev-3379	418	23	joel	joel	PROPN
inlawrev-3379	418	24	s.	s.	PROPN
inlawrev-3379	418	25	slemrod	slemrod	PROPN
inlawrev-3379	418	26	ed	ed	PROPN
inlawrev-3379	418	27	.	.	PROPN
inlawrev-3379	418	28	,	,	PUNCT
inlawrev-3379	418	29	1992	1992	NUM
inlawrev-3379	418	30	)	)	PUNCT
inlawrev-3379	418	31	.	.	PUNCT
inlawrev-3379	419	1	78	78	NUM
inlawrev-3379	419	2	.	.	PUNCT
inlawrev-3379	420	1	see	see	VERB
inlawrev-3379	420	2	eric	eric	PROPN
inlawrev-3379	420	3	rice	rice	PROPN
inlawrev-3379	420	4	,	,	PUNCT
inlawrev-3379	420	5	the	the	DET
inlawrev-3379	420	6	corporate	corporate	ADJ
inlawrev-3379	420	7	tax	tax	NOUN
inlawrev-3379	420	8	gap	gap	NOUN
inlawrev-3379	420	9	:	:	PUNCT
inlawrev-3379	420	10	evidence	evidence	NOUN
inlawrev-3379	420	11	on	on	ADP
inlawrev-3379	420	12	tax	tax	NOUN
inlawrev-3379	420	13	compliance	compliance	NOUN
inlawrev-3379	420	14	by	by	ADP
inlawrev-3379	420	15	small	small	ADJ
inlawrev-3379	420	16	corporations	corporation	NOUN
inlawrev-3379	420	17	in	in	ADP
inlawrev-3379	420	18	why	why	SCONJ
inlawrev-3379	420	19	people	people	NOUN
inlawrev-3379	420	20	pay	pay	VERB
inlawrev-3379	420	21	taxes	taxis	NOUN
inlawrev-3379	420	22	125	125	NUM
inlawrev-3379	420	23	(	(	PUNCT
inlawrev-3379	420	24	joel	joel	PROPN
inlawrev-3379	420	25	slemrod	slemrod	PROPN
inlawrev-3379	420	26	ed	ed	PROPN
inlawrev-3379	420	27	.	.	PROPN
inlawrev-3379	420	28	,	,	PUNCT
inlawrev-3379	420	29	1992	1992	NUM
inlawrev-3379	420	30	)	)	PUNCT
inlawrev-3379	420	31	.	.	PUNCT
inlawrev-3379	421	1	79	79	NUM
inlawrev-3379	421	2	.	.	PUNCT
inlawrev-3379	422	1	see	see	VERB
inlawrev-3379	422	2	rosenberg	rosenberg	PROPN
inlawrev-3379	422	3	,	,	PUNCT
inlawrev-3379	422	4	supra	supra	PROPN
inlawrev-3379	422	5	note	note	PROPN
inlawrev-3379	422	6	44	44	NUM
inlawrev-3379	422	7	(	(	PUNCT
inlawrev-3379	422	8	reporting	report	VERB
inlawrev-3379	422	9	that	that	SCONJ
inlawrev-3379	422	10	compliance	compliance	NOUN
inlawrev-3379	422	11	is	be	AUX
inlawrev-3379	422	12	higher	high	ADJ
inlawrev-3379	422	13	only	only	ADV
inlawrev-3379	422	14	among	among	ADP
inlawrev-3379	422	15	wage	wage	NOUN
inlawrev-3379	422	16	earners	earner	NOUN
inlawrev-3379	422	17	whose	whose	DET
inlawrev-3379	422	18	taxes	taxis	NOUN
inlawrev-3379	422	19	are	be	AUX
inlawrev-3379	422	20	withheld	withhold	VERB
inlawrev-3379	422	21	at	at	ADP
inlawrev-3379	422	22	the	the	DET
inlawrev-3379	422	23	source	source	NOUN
inlawrev-3379	422	24	)	)	PUNCT
inlawrev-3379	422	25	.	.	PUNCT
inlawrev-3379	423	1	80	80	NUM
inlawrev-3379	423	2	.	.	PUNCT
inlawrev-3379	424	1	see	see	VERB
inlawrev-3379	424	2	i	i	PRON
inlawrev-3379	424	3	d.	d.	PROPN
inlawrev-3379	424	4	81	81	NUM
inlawrev-3379	424	5	.	.	PUNCT
inlawrev-3379	425	1	when	when	SCONJ
inlawrev-3379	425	2	the	the	DET
inlawrev-3379	425	3	household	household	NOUN
inlawrev-3379	425	4	employer	employer	NOUN
inlawrev-3379	425	5	pays	pay	VERB
inlawrev-3379	425	6	the	the	DET
inlawrev-3379	425	7	worker	worker	NOUN
inlawrev-3379	425	8	in	in	ADP
inlawrev-3379	425	9	cash	cash	NOUN
inlawrev-3379	425	10	,	,	PUNCT
inlawrev-3379	425	11	it	it	PRON
inlawrev-3379	425	12	is	be	AUX
inlawrev-3379	425	13	impossible	impossible	ADJ
inlawrev-3379	425	14	for	for	SCONJ
inlawrev-3379	425	15	the	the	DET
inlawrev-3379	425	16	irs	irs	PROPN
inlawrev-3379	425	17	to	to	PART
inlawrev-3379	425	18	accurately	accurately	ADV
inlawrev-3379	425	19	assess	assess	VERB
inlawrev-3379	425	20	the	the	DET
inlawrev-3379	425	21	wages	wage	NOUN
inlawrev-3379	425	22	paid	pay	VERB
inlawrev-3379	425	23	.	.	PUNCT
inlawrev-3379	426	1	ofcourse	ofcourse	ADV
inlawrev-3379	426	2	,	,	PUNCT
inlawrev-3379	426	3	any	any	DET
inlawrev-3379	426	4	statements	statement	NOUN
inlawrev-3379	426	5	by	by	ADP
inlawrev-3379	426	6	the	the	DET
inlawrev-3379	426	7	employer	employer	NOUN
inlawrev-3379	426	8	and/or	and/or	CCONJ
inlawrev-3379	426	9	employee	employee	NOUN
inlawrev-3379	426	10	will	will	AUX
inlawrev-3379	426	11	be	be	AUX
inlawrev-3379	426	12	completely	completely	ADV
inlawrev-3379	426	13	self	self	NOUN
inlawrev-3379	426	14	-	-	PUNCT
inlawrev-3379	426	15	serving	serve	VERB
inlawrev-3379	426	16	and	and	CCONJ
inlawrev-3379	426	17	unreliable	unreliable	ADJ
inlawrev-3379	426	18	inasmuch	inasmuch	ADJ
inlawrev-3379	426	19	as	as	SCONJ
inlawrev-3379	426	20	it	it	PRON
inlawrev-3379	426	21	is	be	AUX
inlawrev-3379	426	22	unrealistic	unrealistic	ADJ
inlawrev-3379	426	23	to	to	PART
inlawrev-3379	426	24	think	think	VERB
inlawrev-3379	426	25	that	that	SCONJ
inlawrev-3379	426	26	the	the	DET
inlawrev-3379	426	27	employer	employer	NOUN
inlawrev-3379	426	28	1200	1200	NUM
inlawrev-3379	426	29	indiana	indiana	PROPN
inlawrev-3379	426	30	law	law	PROPN
inlawrev-3379	426	31	review	review	NOUN
inlawrev-3379	427	1	[	[	X
inlawrev-3379	427	2	vol	vol	NOUN
inlawrev-3379	427	3	.	.	PUNCT
inlawrev-3379	428	1	32:1187	32:1187	NUM
inlawrev-3379	428	2	the	the	DET
inlawrev-3379	428	3	irs	irs	PROPN
inlawrev-3379	428	4	has	have	AUX
inlawrev-3379	428	5	failed	fail	VERB
inlawrev-3379	428	6	to	to	PART
inlawrev-3379	428	7	diligently	diligently	ADV
inlawrev-3379	428	8	enforce	enforce	VERB
inlawrev-3379	428	9	the	the	DET
inlawrev-3379	428	10	nanny	nanny	NOUN
inlawrev-3379	428	11	tax	tax	NOUN
inlawrev-3379	428	12	provisions	provision	NOUN
inlawrev-3379	428	13	.	.	PUNCT
inlawrev-3379	429	1	few	few	ADJ
inlawrev-3379	429	2	cases	case	NOUN
inlawrev-3379	429	3	ofemployment	ofemployment	ADJ
inlawrev-3379	429	4	tax	tax	NOUN
inlawrev-3379	429	5	evasion	evasion	NOUN
inlawrev-3379	429	6	are	be	AUX
inlawrev-3379	429	7	prosecuted	prosecute	VERB
inlawrev-3379	429	8	.	.	PUNCT
inlawrev-3379	430	1	while	while	SCONJ
inlawrev-3379	430	2	the	the	DET
inlawrev-3379	430	3	irs	irs	PROPN
inlawrev-3379	430	4	has	have	AUX
inlawrev-3379	430	5	threatened	threaten	VERB
inlawrev-3379	430	6	to	to	PART
inlawrev-3379	430	7	step	step	VERB
inlawrev-3379	430	8	up	up	ADP
inlawrev-3379	430	9	its	its	PRON
inlawrev-3379	430	10	enforcement	enforcement	NOUN
inlawrev-3379	430	11	efforts	effort	NOUN
inlawrev-3379	430	12	with	with	ADP
inlawrev-3379	430	13	few	few	ADJ
inlawrev-3379	430	14	results	result	NOUN
inlawrev-3379	430	15	,	,	PUNCT
inlawrev-3379	430	16	compliance	compliance	NOUN
inlawrev-3379	430	17	with	with	ADP
inlawrev-3379	430	18	the	the	DET
inlawrev-3379	430	19	nanny	nanny	NOUN
inlawrev-3379	430	20	tax	tax	NOUN
inlawrev-3379	430	21	provisions	provision	NOUN
inlawrev-3379	430	22	continues	continue	VERB
inlawrev-3379	430	23	to	to	PART
inlawrev-3379	430	24	decrease.^^	decrease.^^	VERB
inlawrev-3379	430	25	the	the	DET
inlawrev-3379	430	26	ins	in	NOUN
inlawrev-3379	430	27	has	have	AUX
inlawrev-3379	430	28	faced	face	VERB
inlawrev-3379	430	29	similar	similar	ADJ
inlawrev-3379	430	30	problems	problem	NOUN
inlawrev-3379	430	31	in	in	ADP
inlawrev-3379	430	32	the	the	DET
inlawrev-3379	430	33	enforcement	enforcement	NOUN
inlawrev-3379	430	34	of	of	ADP
inlawrev-3379	430	35	employment	employment	NOUN
inlawrev-3379	430	36	laws	law	NOUN
inlawrev-3379	430	37	.	.	PUNCT
inlawrev-3379	431	1	in	in	ADP
inlawrev-3379	431	2	1986	1986	NUM
inlawrev-3379	431	3	,	,	PUNCT
inlawrev-3379	431	4	congress	congress	PROPN
inlawrev-3379	431	5	passed	pass	VERB
inlawrev-3379	431	6	the	the	DET
inlawrev-3379	431	7	immigration	immigration	NOUN
inlawrev-3379	431	8	reform	reform	NOUN
inlawrev-3379	431	9	and	and	CCONJ
inlawrev-3379	431	10	control	control	PROPN
inlawrev-3379	431	11	act	act	PROPN
inlawrev-3379	431	12	(	(	PUNCT
inlawrev-3379	431	13	"	"	PUNCT
inlawrev-3379	431	14	irca").*^	irca").*^	PROPN
inlawrev-3379	431	15	irca	irca	NOUN
inlawrev-3379	431	16	requires	require	VERB
inlawrev-3379	431	17	employers	employer	NOUN
inlawrev-3379	431	18	to	to	PART
inlawrev-3379	431	19	verify	verify	VERB
inlawrev-3379	431	20	an	an	DET
inlawrev-3379	431	21	employee	employee	NOUN
inlawrev-3379	431	22	's	's	PART
inlawrev-3379	431	23	eligibility	eligibility	NOUN
inlawrev-3379	431	24	to	to	PART
inlawrev-3379	431	25	work	work	VERB
inlawrev-3379	431	26	in	in	ADP
inlawrev-3379	431	27	this	this	DET
inlawrev-3379	431	28	country	country	NOUN
inlawrev-3379	431	29	and	and	CCONJ
inlawrev-3379	431	30	imposes	impose	VERB
inlawrev-3379	431	31	fines	fine	NOUN
inlawrev-3379	431	32	and	and	CCONJ
inlawrev-3379	431	33	possible	possible	ADJ
inlawrev-3379	431	34	imprisonment	imprisonment	NOUN
inlawrev-3379	431	35	on	on	ADP
inlawrev-3379	431	36	employers	employer	NOUN
inlawrev-3379	431	37	who	who	PRON
inlawrev-3379	431	38	knowingly	knowingly	ADV
inlawrev-3379	431	39	hire	hire	VERB
inlawrev-3379	431	40	undocumented	undocumented	ADJ
inlawrev-3379	431	41	workers	worker	NOUN
inlawrev-3379	431	42	.	.	PUNCT
inlawrev-3379	432	1	*	*	PUNCT
inlawrev-3379	432	2	"	"	PUNCT
inlawrev-3379	432	3	*	*	PUNCT
inlawrev-3379	432	4	irca	irca	PROPN
inlawrev-3379	432	5	applies	apply	VERB
inlawrev-3379	432	6	to	to	ADP
inlawrev-3379	432	7	all	all	DET
inlawrev-3379	432	8	employers	employer	NOUN
inlawrev-3379	432	9	,	,	PUNCT
inlawrev-3379	432	10	including	include	VERB
inlawrev-3379	432	11	those	those	DET
inlawrev-3379	432	12	employers	employer	NOUN
inlawrev-3379	432	13	who	who	PRON
inlawrev-3379	432	14	employ	employ	VERB
inlawrev-3379	432	15	individuals	individual	NOUN
inlawrev-3379	432	16	to	to	PART
inlawrev-3379	432	17	work	work	VERB
inlawrev-3379	432	18	in	in	ADP
inlawrev-3379	432	19	private	private	ADJ
inlawrev-3379	432	20	homes	home	NOUN
inlawrev-3379	432	21	,	,	PUNCT
inlawrev-3379	432	22	such	such	ADJ
inlawrev-3379	432	23	as	as	ADP
inlawrev-3379	432	24	nannies.*^	nannies.*^	PROPN
inlawrev-3379	432	25	enforcement	enforcement	NOUN
inlawrev-3379	432	26	of	of	ADP
inlawrev-3379	432	27	irca	irca	PROPN
inlawrev-3379	432	28	has	have	AUX
inlawrev-3379	432	29	been	be	AUX
inlawrev-3379	432	30	limited	limit	VERB
inlawrev-3379	432	31	to	to	ADP
inlawrev-3379	432	32	larger	large	ADJ
inlawrev-3379	432	33	employers	employer	NOUN
inlawrev-3379	432	34	of	of	ADP
inlawrev-3379	432	35	low	low	ADJ
inlawrev-3379	432	36	paid	pay	VERB
inlawrev-3379	432	37	service	service	NOUN
inlawrev-3379	432	38	workers	worker	NOUN
inlawrev-3379	432	39	,	,	PUNCT
inlawrev-3379	432	40	such	such	ADJ
inlawrev-3379	432	41	as	as	ADP
inlawrev-3379	432	42	restaurants	restaurant	NOUN
inlawrev-3379	432	43	,	,	PUNCT
inlawrev-3379	432	44	hotels	hotel	NOUN
inlawrev-3379	432	45	,	,	PUNCT
inlawrev-3379	432	46	landscapers	landscaper	NOUN
inlawrev-3379	432	47	and	and	CCONJ
inlawrev-3379	432	48	cleaning	clean	VERB
inlawrev-3379	432	49	services.*^	services.*^	PROPN
inlawrev-3379	432	50	although	although	SCONJ
inlawrev-3379	432	51	domestic	domestic	ADJ
inlawrev-3379	432	52	employers	employer	NOUN
inlawrev-3379	432	53	who	who	PRON
inlawrev-3379	432	54	fail	fail	VERB
inlawrev-3379	432	55	to	to	PART
inlawrev-3379	432	56	comply	comply	VERB
inlawrev-3379	432	57	with	with	ADP
inlawrev-3379	432	58	the	the	DET
inlawrev-3379	432	59	law	law	NOUN
inlawrev-3379	432	60	are	be	AUX
inlawrev-3379	432	61	at	at	ADP
inlawrev-3379	432	62	risk	risk	NOUN
inlawrev-3379	432	63	of	of	ADP
inlawrev-3379	432	64	receiving	receive	VERB
inlawrev-3379	432	65	minor	minor	ADJ
inlawrev-3379	432	66	fines	fine	NOUN
inlawrev-3379	432	67	if	if	SCONJ
inlawrev-3379	432	68	caught,*^	caught,*^	ADP
inlawrev-3379	432	69	the	the	DET
inlawrev-3379	432	70	ins	ins	PROPN
inlawrev-3379	432	71	has	have	AUX
inlawrev-3379	432	72	issued	issue	VERB
inlawrev-3379	432	73	statements	statement	NOUN
inlawrev-3379	432	74	that	that	SCONJ
inlawrev-3379	432	75	the	the	DET
inlawrev-3379	432	76	provisions	provision	NOUN
inlawrev-3379	432	77	of	of	ADP
inlawrev-3379	432	78	irca	irca	NOUN
inlawrev-3379	432	79	will	will	AUX
inlawrev-3379	432	80	not	not	PART
inlawrev-3379	432	81	be	be	AUX
inlawrev-3379	432	82	imposed	impose	VERB
inlawrev-3379	432	83	against	against	ADP
inlawrev-3379	432	84	household	household	NOUN
inlawrev-3379	432	85	employers	employer	NOUN
inlawrev-3379	432	86	,	,	PUNCT
inlawrev-3379	432	87	thereby	thereby	ADV
inlawrev-3379	432	88	allowing	allow	VERB
inlawrev-3379	432	89	the	the	DET
inlawrev-3379	432	90	practice	practice	NOUN
inlawrev-3379	432	91	of	of	ADP
inlawrev-3379	432	92	hiring	hire	VERB
inlawrev-3379	432	93	illegal	illegal	ADJ
inlawrev-3379	432	94	workers	worker	NOUN
inlawrev-3379	432	95	to	to	PART
inlawrev-3379	432	96	continue	continue	VERB
inlawrev-3379	432	97	unabated	unabated	ADJ
inlawrev-3379	432	98	.	.	PUNCT
inlawrev-3379	433	1	*	*	PUNCT
inlawrev-3379	433	2	*	*	PUNCT
inlawrev-3379	433	3	iii	iii	X
inlawrev-3379	433	4	.	.	PUNCT
inlawrev-3379	433	5	private	private	ADJ
inlawrev-3379	433	6	failures	failure	NOUN
inlawrev-3379	433	7	/	/	SYM
inlawrev-3379	433	8	public	public	ADJ
inlawrev-3379	433	9	burdens	burden	NOUN
inlawrev-3379	433	10	due	due	ADP
inlawrev-3379	433	11	to	to	ADP
inlawrev-3379	433	12	factors	factor	NOUN
inlawrev-3379	433	13	such	such	ADJ
inlawrev-3379	433	14	as	as	ADP
inlawrev-3379	433	15	the	the	DET
inlawrev-3379	433	16	number	number	NOUN
inlawrev-3379	433	17	of	of	ADP
inlawrev-3379	433	18	full	full	ADJ
inlawrev-3379	433	19	-	-	PUNCT
inlawrev-3379	433	20	time	time	NOUN
inlawrev-3379	433	21	women	woman	NOUN
inlawrev-3379	433	22	professionals	professional	NOUN
inlawrev-3379	433	23	,	,	PUNCT
inlawrev-3379	433	24	an	an	DET
inlawrev-3379	433	25	increase	increase	NOUN
inlawrev-3379	433	26	in	in	ADP
inlawrev-3379	433	27	the	the	DET
inlawrev-3379	433	28	number	number	NOUN
inlawrev-3379	433	29	of	of	ADP
inlawrev-3379	433	30	american	american	ADJ
inlawrev-3379	433	31	families	family	NOUN
inlawrev-3379	433	32	earning	earn	VERB
inlawrev-3379	433	33	more	more	ADJ
inlawrev-3379	433	34	than	than	ADP
inlawrev-3379	433	35	$	$	SYM
inlawrev-3379	433	36	100,000	100,000	NUM
inlawrev-3379	433	37	per	per	ADP
inlawrev-3379	433	38	year	year	NOUN
inlawrev-3379	433	39	,	,	PUNCT
inlawrev-3379	433	40	and	and	CCONJ
inlawrev-3379	433	41	the	the	DET
inlawrev-3379	433	42	number	number	NOUN
inlawrev-3379	433	43	of	of	ADP
inlawrev-3379	433	44	immigrants	immigrant	NOUN
inlawrev-3379	433	45	entering	enter	VERB
inlawrev-3379	433	46	the	the	DET
inlawrev-3379	433	47	united	united	PROPN
inlawrev-3379	433	48	states	states	PROPN
inlawrev-3379	433	49	,	,	PUNCT
inlawrev-3379	433	50	the	the	DET
inlawrev-3379	433	51	number	number	NOUN
inlawrev-3379	433	52	of	of	ADP
inlawrev-3379	433	53	women	woman	NOUN
inlawrev-3379	433	54	employed	employ	VERB
inlawrev-3379	433	55	as	as	ADP
inlawrev-3379	433	56	domestic	domestic	ADJ
inlawrev-3379	433	57	workers	worker	NOUN
inlawrev-3379	433	58	should	should	AUX
inlawrev-3379	433	59	be	be	AUX
inlawrev-3379	433	60	on	on	ADP
inlawrev-3379	433	61	the	the	DET
inlawrev-3379	433	62	rise.*^	rise.*^	PROPN
inlawrev-3379	433	63	in	in	ADP
inlawrev-3379	433	64	fact	fact	NOUN
inlawrev-3379	433	65	,	,	PUNCT
inlawrev-3379	433	66	quite	quite	DET
inlawrev-3379	433	67	the	the	PRON
inlawrev-3379	433	68	would	would	AUX
inlawrev-3379	433	69	fail	fail	VERB
inlawrev-3379	433	70	to	to	PART
inlawrev-3379	433	71	pay	pay	VERB
inlawrev-3379	433	72	the	the	DET
inlawrev-3379	433	73	tax	tax	NOUN
inlawrev-3379	433	74	,	,	PUNCT
inlawrev-3379	433	75	the	the	DET
inlawrev-3379	433	76	employee	employee	NOUN
inlawrev-3379	433	77	would	would	AUX
inlawrev-3379	433	78	fail	fail	VERB
inlawrev-3379	433	79	to	to	PART
inlawrev-3379	433	80	report	report	VERB
inlawrev-3379	433	81	the	the	DET
inlawrev-3379	433	82	income	income	NOUN
inlawrev-3379	433	83	,	,	PUNCT
inlawrev-3379	433	84	and	and	CCONJ
inlawrev-3379	433	85	they	they	PRON
inlawrev-3379	433	86	would	would	AUX
inlawrev-3379	433	87	be	be	AUX
inlawrev-3379	433	88	completely	completely	ADV
inlawrev-3379	433	89	truthful	truthful	ADJ
inlawrev-3379	433	90	with	with	ADP
inlawrev-3379	433	91	the	the	DET
inlawrev-3379	433	92	irs	irs	PROPN
inlawrev-3379	433	93	.	.	PUNCT
inlawrev-3379	434	1	82	82	NUM
inlawrev-3379	434	2	.	.	PUNCT
inlawrev-3379	435	1	see	see	VERB
inlawrev-3379	435	2	patrice	patrice	PROPN
inlawrev-3379	435	3	apodaca	apodaca	PROPN
inlawrev-3379	435	4	,	,	PUNCT
inlawrev-3379	435	5	ins	ins	PROPN
inlawrev-3379	435	6	preparingfor	preparingfor	NOUN
inlawrev-3379	435	7	"	"	PUNCT
inlawrev-3379	435	8	nanny	nanny	NOUN
inlawrev-3379	435	9	tax	tax	NOUN
inlawrev-3379	435	10	"	"	PUNCT
inlawrev-3379	435	11	crackdown	crackdown	NOUN
inlawrev-3379	435	12	?	?	PUNCT
inlawrev-3379	435	13	,	,	PUNCT
inlawrev-3379	435	14	l.a	l.a	PROPN
inlawrev-3379	435	15	.	.	PROPN
inlawrev-3379	435	16	times	times	PROPN
inlawrev-3379	435	17	,	,	PUNCT
inlawrev-3379	435	18	jan	jan	PROPN
inlawrev-3379	435	19	.	.	PROPN
inlawrev-3379	435	20	31	31	NUM
inlawrev-3379	435	21	,	,	PUNCT
inlawrev-3379	435	22	1996	1996	NUM
inlawrev-3379	435	23	,	,	PUNCT
inlawrev-3379	435	24	at	at	ADP
inlawrev-3379	435	25	d-6	d-6	PROPN
inlawrev-3379	435	26	;	;	PUNCT
inlawrev-3379	435	27	ben	ben	PROPN
inlawrev-3379	435	28	wildavsky	wildavsky	PROPN
inlawrev-3379	435	29	,	,	PUNCT
inlawrev-3379	435	30	more	more	ADJ
inlawrev-3379	435	31	calls	call	NOUN
inlawrev-3379	435	32	to	to	ADP
inlawrev-3379	435	33	irs	irs	PROPN
inlawrev-3379	435	34	about	about	ADP
inlawrev-3379	435	35	domestic	domestic	ADJ
inlawrev-3379	435	36	employees	employee	NOUN
inlawrev-3379	435	37	;	;	PUNCT
inlawrev-3379	435	38	zoe	zoe	PROPN
inlawrev-3379	435	39	baird	baird	PROPN
inlawrev-3379	435	40	case	case	NOUN
inlawrev-3379	435	41	raises	raise	VERB
inlawrev-3379	435	42	awareness	awareness	NOUN
inlawrev-3379	435	43	,	,	PUNCT
inlawrev-3379	435	44	s.f	s.f	PROPN
inlawrev-3379	435	45	.	.	PROPN
inlawrev-3379	435	46	chron	chron	PROPN
inlawrev-3379	435	47	.	.	PUNCT
inlawrev-3379	435	48	,	,	PUNCT
inlawrev-3379	435	49	jan	jan	PROPN
inlawrev-3379	435	50	.	.	PROPN
inlawrev-3379	435	51	23	23	NUM
inlawrev-3379	435	52	,	,	PUNCT
inlawrev-3379	435	53	1993	1993	NUM
inlawrev-3379	435	54	,	,	PUNCT
inlawrev-3379	435	55	at	at	ADP
inlawrev-3379	435	56	cio	cio	PROPN
inlawrev-3379	435	57	(	(	PUNCT
inlawrev-3379	435	58	discussing	discuss	VERB
inlawrev-3379	435	59	an	an	DET
inlawrev-3379	435	60	active	active	ADJ
inlawrev-3379	435	61	investigation	investigation	NOUN
inlawrev-3379	435	62	of	of	ADP
inlawrev-3379	435	63	only	only	ADV
inlawrev-3379	435	64	50	50	NUM
inlawrev-3379	435	65	cases	case	NOUN
inlawrev-3379	435	66	in	in	ADP
inlawrev-3379	435	67	a	a	DET
inlawrev-3379	435	68	major	major	ADJ
inlawrev-3379	435	69	metropolitan	metropolitan	ADJ
inlawrev-3379	435	70	area	area	NOUN
inlawrev-3379	435	71	,	,	PUNCT
inlawrev-3379	435	72	which	which	PRON
inlawrev-3379	435	73	is	be	AUX
inlawrev-3379	435	74	indicative	indicative	ADJ
inlawrev-3379	435	75	of	of	ADP
inlawrev-3379	435	76	how	how	SCONJ
inlawrev-3379	435	77	many	many	ADJ
inlawrev-3379	435	78	non	non	ADJ
inlawrev-3379	435	79	-	-	ADJ
inlawrev-3379	435	80	compliance	compliance	ADJ
inlawrev-3379	435	81	cases	case	NOUN
inlawrev-3379	435	82	fall	fall	VERB
inlawrev-3379	435	83	through	through	ADP
inlawrev-3379	435	84	the	the	DET
inlawrev-3379	435	85	cracks	crack	NOUN
inlawrev-3379	435	86	)	)	PUNCT
inlawrev-3379	435	87	.	.	PUNCT
inlawrev-3379	436	1	83	83	NUM
inlawrev-3379	436	2	.	.	PUNCT
inlawrev-3379	437	1	pub	pub	NOUN
inlawrev-3379	437	2	.	.	PUNCT
inlawrev-3379	438	1	l.	l.	PROPN
inlawrev-3379	438	2	no	no	INTJ
inlawrev-3379	438	3	.	.	PROPN
inlawrev-3379	439	1	99	99	NUM
inlawrev-3379	439	2	-	-	SYM
inlawrev-3379	439	3	603	603	NUM
inlawrev-3379	439	4	,	,	PUNCT
inlawrev-3379	439	5	100	100	NUM
inlawrev-3379	439	6	stat	stat	NOUN
inlawrev-3379	439	7	.	.	PUNCT
inlawrev-3379	440	1	3359	3359	NUM
inlawrev-3379	440	2	(	(	PUNCT
inlawrev-3379	440	3	1986	1986	NUM
inlawrev-3379	440	4	)	)	PUNCT
inlawrev-3379	440	5	(	(	PUNCT
inlawrev-3379	440	6	codified	codify	VERB
inlawrev-3379	440	7	at	at	ADP
inlawrev-3379	440	8	scattered	scatter	VERB
inlawrev-3379	440	9	sections	section	NOUN
inlawrev-3379	440	10	of	of	ADP
inlawrev-3379	440	11	8	8	NUM
inlawrev-3379	440	12	u.s.c	u.s.c	ADJ
inlawrev-3379	440	13	)	)	PUNCT
inlawrev-3379	440	14	.	.	PUNCT
inlawrev-3379	441	1	84	84	NUM
inlawrev-3379	441	2	.	.	X
inlawrev-3379	441	3	8	8	NUM
inlawrev-3379	441	4	u.s.c	u.s.c	NOUN
inlawrev-3379	441	5	.	.	PUNCT
inlawrev-3379	442	1	§	§	PROPN
inlawrev-3379	442	2	1324a	1324a	NUM
inlawrev-3379	442	3	(	(	PUNCT
inlawrev-3379	442	4	1994	1994	NUM
inlawrev-3379	442	5	«	«	PUNCT
inlawrev-3379	442	6	&	&	CCONJ
inlawrev-3379	442	7	supp	supp	PROPN
inlawrev-3379	442	8	.	.	PUNCT
inlawrev-3379	443	1	ill	ill	ADJ
inlawrev-3379	443	2	1997	1997	NUM
inlawrev-3379	443	3	)	)	PUNCT
inlawrev-3379	443	4	.	.	PUNCT
inlawrev-3379	444	1	the	the	DET
inlawrev-3379	444	2	regulations	regulation	NOUN
inlawrev-3379	444	3	provide	provide	VERB
inlawrev-3379	444	4	that	that	SCONJ
inlawrev-3379	444	5	a	a	DET
inlawrev-3379	444	6	person	person	NOUN
inlawrev-3379	444	7	who	who	PRON
inlawrev-3379	444	8	engages	engage	VERB
inlawrev-3379	444	9	in	in	ADP
inlawrev-3379	444	10	a	a	DET
inlawrev-3379	444	11	pattern	pattern	NOUN
inlawrev-3379	444	12	or	or	CCONJ
inlawrev-3379	444	13	practice	practice	NOUN
inlawrev-3379	444	14	of	of	ADP
inlawrev-3379	444	15	violation	violation	NOUN
inlawrev-3379	444	16	ofthe	ofthe	ADJ
inlawrev-3379	444	17	act	act	NOUN
inlawrev-3379	444	18	shall	shall	AUX
inlawrev-3379	444	19	be	be	AUX
inlawrev-3379	444	20	subject	subject	ADJ
inlawrev-3379	444	21	to	to	ADP
inlawrev-3379	444	22	fines	fine	NOUN
inlawrev-3379	444	23	of	of	ADP
inlawrev-3379	444	24	no	no	DET
inlawrev-3379	444	25	more	more	ADJ
inlawrev-3379	444	26	than	than	ADP
inlawrev-3379	444	27	$	$	SYM
inlawrev-3379	444	28	500	500	NUM
inlawrev-3379	444	29	for	for	ADP
inlawrev-3379	444	30	each	each	DET
inlawrev-3379	444	31	unauthorized	unauthorized	ADJ
inlawrev-3379	444	32	worker	worker	NOUN
inlawrev-3379	444	33	,	,	PUNCT
inlawrev-3379	444	34	imprisonment	imprisonment	NOUN
inlawrev-3379	444	35	for	for	ADP
inlawrev-3379	444	36	not	not	PART
inlawrev-3379	444	37	more	more	ADJ
inlawrev-3379	444	38	than	than	ADP
inlawrev-3379	444	39	6	6	NUM
inlawrev-3379	444	40	months	month	NOUN
inlawrev-3379	444	41	,	,	PUNCT
inlawrev-3379	444	42	or	or	CCONJ
inlawrev-3379	444	43	both	both	PRON
inlawrev-3379	444	44	.	.	PUNCT
inlawrev-3379	445	1	8	8	NUM
inlawrev-3379	445	2	c.f.r	c.f.r	NOUN
inlawrev-3379	445	3	.	.	PUNCT
inlawrev-3379	446	1	§	§	PROPN
inlawrev-3379	446	2	270.3(b	270.3(b	PROPN
inlawrev-3379	446	3	)	)	PUNCT
inlawrev-3379	446	4	(	(	PUNCT
inlawrev-3379	446	5	1998	1998	NUM
inlawrev-3379	446	6	)	)	PUNCT
inlawrev-3379	446	7	.	.	PUNCT
inlawrev-3379	447	1	85	85	NUM
inlawrev-3379	447	2	.	.	PUNCT
inlawrev-3379	448	1	i	i	PRON
inlawrev-3379	448	2	d	d	PROPN
inlawrev-3379	448	3	86	86	NUM
inlawrev-3379	448	4	.	.	PUNCT
inlawrev-3379	449	1	see	see	VERB
inlawrev-3379	449	2	stanley	stanley	PROPN
inlawrev-3379	449	3	mailman	mailman	PROPN
inlawrev-3379	449	4	,	,	PUNCT
inlawrev-3379	449	5	the	the	DET
inlawrev-3379	449	6	employer	employer	NOUN
inlawrev-3379	449	7	as	as	ADP
inlawrev-3379	449	8	immigration	immigration	NOUN
inlawrev-3379	449	9	inspector	inspector	NOUN
inlawrev-3379	449	10	,	,	PUNCT
inlawrev-3379	449	11	n.y	n.y	PROPN
inlawrev-3379	449	12	.	.	PROPN
inlawrev-3379	449	13	l.j	l.j	PROPN
inlawrev-3379	449	14	.	.	PROPN
inlawrev-3379	449	15	,	,	PUNCT
inlawrev-3379	449	16	apr	apr	PROPN
inlawrev-3379	449	17	.	.	PROPN
inlawrev-3379	449	18	22	22	NUM
inlawrev-3379	449	19	,	,	PUNCT
inlawrev-3379	449	20	1996	1996	NUM
inlawrev-3379	449	21	,	,	PUNCT
inlawrev-3379	449	22	at	at	ADP
inlawrev-3379	449	23	3	3	NUM
inlawrev-3379	449	24	.	.	NOUN
inlawrev-3379	449	25	87	87	NUM
inlawrev-3379	449	26	.	.	PUNCT
inlawrev-3379	450	1	see	see	VERB
inlawrev-3379	450	2	i	i	PRON
inlawrev-3379	450	3	d.	d.	PROPN
inlawrev-3379	450	4	in	in	ADP
inlawrev-3379	450	5	addition	addition	NOUN
inlawrev-3379	450	6	to	to	ADP
inlawrev-3379	450	7	receiving	receive	VERB
inlawrev-3379	450	8	minor	minor	ADJ
inlawrev-3379	450	9	fines	fine	NOUN
inlawrev-3379	450	10	,	,	PUNCT
inlawrev-3379	450	11	high	high	ADJ
inlawrev-3379	450	12	-	-	PUNCT
inlawrev-3379	450	13	profile	profile	NOUN
inlawrev-3379	450	14	employers	employer	NOUN
inlawrev-3379	450	15	may	may	AUX
inlawrev-3379	450	16	also	also	ADV
inlawrev-3379	450	17	receive	receive	VERB
inlawrev-3379	450	18	damaging	damaging	ADJ
inlawrev-3379	450	19	publicity	publicity	NOUN
inlawrev-3379	450	20	.	.	PUNCT
inlawrev-3379	451	1	see	see	VERB
inlawrev-3379	451	2	i	i	PRON
inlawrev-3379	451	3	d.	d.	PROPN
inlawrev-3379	451	4	88	88	NUM
inlawrev-3379	451	5	.	.	PUNCT
inlawrev-3379	452	1	see	see	VERB
inlawrev-3379	452	2	i	i	PRON
inlawrev-3379	452	3	d.	d.	PROPN
inlawrev-3379	452	4	89	89	NUM
inlawrev-3379	452	5	.	.	PUNCT
inlawrev-3379	453	1	see	see	VERB
inlawrev-3379	453	2	david	david	PROPN
inlawrev-3379	453	3	frum	frum	PROPN
inlawrev-3379	453	4	,	,	PUNCT
inlawrev-3379	453	5	domestic	domestic	ADJ
inlawrev-3379	453	6	workers	worker	NOUN
inlawrev-3379	453	7	,	,	PUNCT
inlawrev-3379	453	8	current	current	ADJ
inlawrev-3379	453	9	,	,	PUNCT
inlawrev-3379	453	10	may	may	PROPN
inlawrev-3379	453	11	1997	1997	NUM
inlawrev-3379	453	12	,	,	PUNCT
inlawrev-3379	453	13	at	at	ADP
inlawrev-3379	453	14	39	39	NUM
inlawrev-3379	453	15	.	.	PUNCT
inlawrev-3379	454	1	frum	frum	PROPN
inlawrev-3379	454	2	reports	report	VERB
inlawrev-3379	454	3	that	that	SCONJ
inlawrev-3379	454	4	roughly	roughly	ADV
inlawrev-3379	454	5	15	15	NUM
inlawrev-3379	454	6	million	million	NUM
inlawrev-3379	454	7	american	american	ADJ
inlawrev-3379	454	8	women	woman	NOUN
inlawrev-3379	454	9	work	work	VERB
inlawrev-3379	454	10	as	as	ADP
inlawrev-3379	454	11	professionals	professional	NOUN
inlawrev-3379	454	12	and	and	CCONJ
inlawrev-3379	454	13	that	that	SCONJ
inlawrev-3379	454	14	an	an	DET
inlawrev-3379	454	15	equal	equal	ADJ
inlawrev-3379	454	16	number	number	NOUN
inlawrev-3379	454	17	of	of	ADP
inlawrev-3379	454	18	immigrants	immigrant	NOUN
inlawrev-3379	454	19	have	have	AUX
inlawrev-3379	454	20	entered	enter	VERB
inlawrev-3379	454	21	the	the	DET
inlawrev-3379	454	22	country	country	NOUN
inlawrev-3379	454	23	since	since	SCONJ
inlawrev-3379	454	24	1970	1970	NUM
inlawrev-3379	454	25	.	.	PUNCT
inlawrev-3379	455	1	almost	almost	ADV
inlawrev-3379	455	2	six	six	NUM
inlawrev-3379	455	3	million	million	NUM
inlawrev-3379	455	4	american	american	ADJ
inlawrev-3379	455	5	households	household	NOUN
inlawrev-3379	455	6	earn	earn	VERB
inlawrev-3379	455	7	more	more	ADJ
inlawrev-3379	455	8	tl^an	tl^an	ADP
inlawrev-3379	455	9	1	1	NUM
inlawrev-3379	455	10	999	999	NUM
inlawrev-3379	455	11	]	]	PUNCT
inlawrev-3379	455	12	protecting	protect	VERB
inlawrev-3379	455	13	child	child	NOUN
inlawrev-3379	455	14	care	care	NOUN
inlawrev-3379	455	15	workers	worker	NOUN
inlawrev-3379	455	16	1	1	NUM
inlawrev-3379	455	17	20	20	NUM
inlawrev-3379	455	18	1	1	NUM
inlawrev-3379	455	19	opposite	opposite	NOUN
inlawrev-3379	455	20	is	be	AUX
inlawrev-3379	455	21	occurring	occur	VERB
inlawrev-3379	455	22	.	.	PUNCT
inlawrev-3379	456	1	as	as	ADV
inlawrev-3379	456	2	recently	recently	ADV
inlawrev-3379	456	3	as	as	ADP
inlawrev-3379	456	4	1972	1972	NUM
inlawrev-3379	456	5	,	,	PUNCT
inlawrev-3379	456	6	nearly	nearly	ADV
inlawrev-3379	456	7	1.5	1.5	NUM
inlawrev-3379	456	8	million	million	NUM
inlawrev-3379	456	9	workers	worker	NOUN
inlawrev-3379	456	10	,	,	PUNCT
inlawrev-3379	456	11	virtually	virtually	ADV
inlawrev-3379	456	12	all	all	PRON
inlawrev-3379	456	13	women	woman	NOUN
inlawrev-3379	456	14	,	,	PUNCT
inlawrev-3379	456	15	worked	work	VERB
inlawrev-3379	456	16	as	as	ADP
inlawrev-3379	456	17	domestic	domestic	ADJ
inlawrev-3379	456	18	servants.^	servants.^	NOUN
inlawrev-3379	456	19	over	over	ADP
inlawrev-3379	456	20	the	the	DET
inlawrev-3379	456	21	past	past	ADJ
inlawrev-3379	456	22	twenty	twenty	NUM
inlawrev-3379	456	23	-	-	PUNCT
inlawrev-3379	456	24	five	five	NUM
inlawrev-3379	456	25	years	year	NOUN
inlawrev-3379	456	26	these	these	DET
inlawrev-3379	456	27	numbers	number	NOUN
inlawrev-3379	456	28	have	have	AUX
inlawrev-3379	456	29	collapsed	collapse	VERB
inlawrev-3379	456	30	.	.	PUNCT
inlawrev-3379	457	1	by	by	ADP
inlawrev-3379	457	2	1983	1983	NUM
inlawrev-3379	457	3	,	,	PUNCT
inlawrev-3379	457	4	less	less	ADJ
inlawrev-3379	457	5	than	than	ADP
inlawrev-3379	457	6	a	a	DET
inlawrev-3379	457	7	million	million	NUM
inlawrev-3379	457	8	workers	worker	NOUN
inlawrev-3379	457	9	were	be	AUX
inlawrev-3379	457	10	employed	employ	VERB
inlawrev-3379	457	11	as	as	ADP
inlawrev-3379	457	12	full	full	ADJ
inlawrev-3379	457	13	-	-	PUNCT
inlawrev-3379	457	14	time	time	NOUN
inlawrev-3379	457	15	domestics.^^	domestics.^^	NOUN
inlawrev-3379	457	16	the	the	DET
inlawrev-3379	457	17	department	department	NOUN
inlawrev-3379	457	18	of	of	ADP
inlawrev-3379	457	19	labor	labor	NOUN
inlawrev-3379	457	20	projects	project	NOUN
inlawrev-3379	457	21	that	that	SCONJ
inlawrev-3379	457	22	this	this	DET
inlawrev-3379	457	23	shrinkage	shrinkage	NOUN
inlawrev-3379	457	24	is	be	AUX
inlawrev-3379	457	25	likely	likely	ADJ
inlawrev-3379	457	26	to	to	PART
inlawrev-3379	457	27	continue	continue	VERB
inlawrev-3379	457	28	with	with	ADP
inlawrev-3379	457	29	the	the	DET
inlawrev-3379	457	30	number	number	NOUN
inlawrev-3379	457	31	of	of	ADP
inlawrev-3379	457	32	women	woman	NOUN
inlawrev-3379	457	33	working	work	VERB
inlawrev-3379	457	34	as	as	ADP
inlawrev-3379	457	35	in	in	ADP
inlawrev-3379	457	36	-	-	PUNCT
inlawrev-3379	457	37	home	home	NOUN
inlawrev-3379	457	38	,	,	PUNCT
inlawrev-3379	457	39	full	full	ADJ
inlawrev-3379	457	40	-	-	PUNCT
inlawrev-3379	457	41	time	time	NOUN
inlawrev-3379	457	42	child	child	NOUN
inlawrev-3379	457	43	care	care	NOUN
inlawrev-3379	457	44	providers	provider	NOUN
inlawrev-3379	457	45	(	(	PUNCT
inlawrev-3379	457	46	a	a	DET
inlawrev-3379	457	47	subdivision	subdivision	NOUN
inlawrev-3379	457	48	of	of	ADP
inlawrev-3379	457	49	the	the	DET
inlawrev-3379	457	50	larger	large	ADJ
inlawrev-3379	457	51	domestic	domestic	ADJ
inlawrev-3379	457	52	worker	worker	NOUN
inlawrev-3379	457	53	category	category	NOUN
inlawrev-3379	457	54	)	)	PUNCT
inlawrev-3379	457	55	dropping	drop	VERB
inlawrev-3379	457	56	from	from	ADP
inlawrev-3379	457	57	its	its	PRON
inlawrev-3379	457	58	current	current	ADJ
inlawrev-3379	457	59	level	level	NOUN
inlawrev-3379	457	60	of	of	ADP
inlawrev-3379	457	61	350,000	350,000	NUM
inlawrev-3379	457	62	to	to	ADP
inlawrev-3379	457	63	between	between	ADP
inlawrev-3379	457	64	75,000	75,000	NUM
inlawrev-3379	457	65	and	and	CCONJ
inlawrev-3379	457	66	200,000	200,000	NUM
inlawrev-3379	457	67	over	over	ADP
inlawrev-3379	457	68	the	the	DET
inlawrev-3379	457	69	next	next	ADJ
inlawrev-3379	457	70	ten	ten	NUM
inlawrev-3379	457	71	years.^^	years.^^	NOUN
inlawrev-3379	457	72	both	both	CCONJ
inlawrev-3379	457	73	legal	legal	ADJ
inlawrev-3379	457	74	and	and	CCONJ
inlawrev-3379	457	75	illegal	illegal	ADJ
inlawrev-3379	457	76	workers	worker	NOUN
inlawrev-3379	457	77	are	be	AUX
inlawrev-3379	457	78	employed	employ	VERB
inlawrev-3379	457	79	as	as	ADP
inlawrev-3379	457	80	child	child	NOUN
inlawrev-3379	457	81	care	care	NOUN
inlawrev-3379	457	82	providers.^^	providers.^^	NOUN
inlawrev-3379	458	1	this	this	PRON
inlawrev-3379	458	2	is	be	AUX
inlawrev-3379	458	3	a	a	DET
inlawrev-3379	458	4	distinction	distinction	NOUN
inlawrev-3379	458	5	that	that	PRON
inlawrev-3379	458	6	often	often	ADV
inlawrev-3379	458	7	dictates	dictate	VERB
inlawrev-3379	458	8	the	the	DET
inlawrev-3379	458	9	worker	worker	NOUN
inlawrev-3379	458	10	's	's	PART
inlawrev-3379	458	11	salary	salary	NOUN
inlawrev-3379	458	12	,	,	PUNCT
inlawrev-3379	458	13	benefits	benefit	NOUN
inlawrev-3379	458	14	,	,	PUNCT
inlawrev-3379	458	15	hours	hour	NOUN
inlawrev-3379	458	16	,	,	PUNCT
inlawrev-3379	458	17	and	and	CCONJ
inlawrev-3379	458	18	working	working	NOUN
inlawrev-3379	458	19	conditions	condition	NOUN
inlawrev-3379	458	20	.	.	PUNCT
inlawrev-3379	459	1	the	the	DET
inlawrev-3379	459	2	competition	competition	NOUN
inlawrev-3379	459	3	to	to	PART
inlawrev-3379	459	4	find	find	VERB
inlawrev-3379	459	5	and	and	CCONJ
inlawrev-3379	459	6	hire	hire	VERB
inlawrev-3379	459	7	"	"	PUNCT
inlawrev-3379	459	8	qualified"^	qualified"^	NOUN
inlawrev-3379	459	9	"	"	PUNCT
inlawrev-3379	459	10	*	*	ADJ
inlawrev-3379	459	11	legal	legal	ADJ
inlawrev-3379	459	12	domestic	domestic	ADJ
inlawrev-3379	459	13	help	help	NOUN
inlawrev-3379	459	14	has	have	AUX
inlawrev-3379	459	15	become	become	VERB
inlawrev-3379	459	16	fierce.^^	fierce.^^	NOUN
inlawrev-3379	459	17	salaries	salary	NOUN
inlawrev-3379	459	18	have	have	AUX
inlawrev-3379	459	19	skyrocketed	skyrocket	VERB
inlawrev-3379	459	20	,	,	PUNCT
inlawrev-3379	459	21	as	as	SCONJ
inlawrev-3379	459	22	have	have	VERB
inlawrev-3379	459	23	nannies	nanny	NOUN
inlawrev-3379	459	24	'	'	PART
inlawrev-3379	459	25	$	$	SYM
inlawrev-3379	459	26	100,000	100,000	NUM
inlawrev-3379	459	27	per	per	ADP
inlawrev-3379	459	28	year	year	NOUN
inlawrev-3379	459	29	(	(	PUNCT
inlawrev-3379	459	30	twice	twice	ADV
inlawrev-3379	459	31	as	as	ADV
inlawrev-3379	459	32	many	many	ADJ
inlawrev-3379	459	33	as	as	ADP
inlawrev-3379	459	34	in	in	ADP
inlawrev-3379	459	35	1980	1980	NUM
inlawrev-3379	459	36	)	)	PUNCT
inlawrev-3379	459	37	and	and	CCONJ
inlawrev-3379	459	38	almost	almost	ADV
inlawrev-3379	459	39	one	one	NUM
inlawrev-3379	459	40	million	million	NUM
inlawrev-3379	459	41	families	family	NOUN
inlawrev-3379	459	42	earn	earn	VERB
inlawrev-3379	459	43	more	more	ADJ
inlawrev-3379	459	44	than	than	ADP
inlawrev-3379	459	45	$	$	SYM
inlawrev-3379	459	46	200,000	200,000	NUM
inlawrev-3379	459	47	per	per	ADP
inlawrev-3379	459	48	year	year	NOUN
inlawrev-3379	459	49	.	.	PUNCT
inlawrev-3379	460	1	see	see	VERB
inlawrev-3379	460	2	i	i	PRON
inlawrev-3379	460	3	d.	d.	PROPN
inlawrev-3379	460	4	90	90	NUM
inlawrev-3379	460	5	.	.	PUNCT
inlawrev-3379	461	1	see	see	VERB
inlawrev-3379	461	2	i	i	PRON
inlawrev-3379	461	3	d.	d.	PROPN
inlawrev-3379	461	4	91	91	NUM
inlawrev-3379	461	5	.	.	PUNCT
inlawrev-3379	462	1	see	see	VERB
inlawrev-3379	462	2	i	i	PRON
inlawrev-3379	462	3	d.	d.	PROPN
inlawrev-3379	462	4	only	only	ADV
inlawrev-3379	462	5	980,000	980,000	NUM
inlawrev-3379	462	6	women	woman	NOUN
inlawrev-3379	462	7	worked	work	VERB
inlawrev-3379	462	8	as	as	ADP
inlawrev-3379	462	9	full	full	ADJ
inlawrev-3379	462	10	-	-	PUNCT
inlawrev-3379	462	11	time	time	NOUN
inlawrev-3379	462	12	domestics	domestic	NOUN
inlawrev-3379	462	13	in	in	ADP
inlawrev-3379	462	14	1983	1983	NUM
inlawrev-3379	462	15	;	;	PUNCT
inlawrev-3379	462	16	only	only	ADV
inlawrev-3379	462	17	820,000	820,000	NUM
inlawrev-3379	462	18	in	in	ADP
inlawrev-3379	462	19	1995	1995	NUM
inlawrev-3379	462	20	.	.	PUNCT
inlawrev-3379	463	1	see	see	VERB
inlawrev-3379	463	2	i	i	PROPN
inlawrev-3379	463	3	d	d	PROPN
inlawrev-3379	463	4	92	92	NUM
inlawrev-3379	463	5	.	.	PUNCT
inlawrev-3379	464	1	see	see	VERB
inlawrev-3379	464	2	i	i	PRON
inlawrev-3379	464	3	d.	d.	PROPN
inlawrev-3379	464	4	93	93	NUM
inlawrev-3379	464	5	.	.	PUNCT
inlawrev-3379	465	1	see	see	VERB
inlawrev-3379	465	2	delaney	delaney	PROPN
inlawrev-3379	465	3	,	,	PUNCT
inlawrev-3379	465	4	supra	supra	PROPN
inlawrev-3379	465	5	note	note	NOUN
inlawrev-3379	465	6	1	1	NUM
inlawrev-3379	465	7	5	5	NUM
inlawrev-3379	465	8	,	,	PUNCT
inlawrev-3379	465	9	at	at	ADP
inlawrev-3379	465	10	3	3	NUM
inlawrev-3379	465	11	10	10	NUM
inlawrev-3379	465	12	-	-	SYM
inlawrev-3379	465	13	1	1	NUM
inlawrev-3379	465	14	1	1	NUM
inlawrev-3379	465	15	.	.	PUNCT
inlawrev-3379	466	1	falling	fall	VERB
inlawrev-3379	466	2	within	within	ADP
inlawrev-3379	466	3	the	the	DET
inlawrev-3379	466	4	legal	legal	ADJ
inlawrev-3379	466	5	classification	classification	NOUN
inlawrev-3379	466	6	of	of	ADP
inlawrev-3379	466	7	legal	legal	ADJ
inlawrev-3379	466	8	child	child	NOUN
inlawrev-3379	466	9	care	care	NOUN
inlawrev-3379	466	10	providers	provider	NOUN
inlawrev-3379	466	11	,	,	PUNCT
inlawrev-3379	466	12	but	but	CCONJ
inlawrev-3379	466	13	outside	outside	ADP
inlawrev-3379	466	14	of	of	ADP
inlawrev-3379	466	15	the	the	DET
inlawrev-3379	466	16	"	"	PUNCT
inlawrev-3379	466	17	nanny	nanny	NOUN
inlawrev-3379	466	18	tax	tax	NOUN
inlawrev-3379	466	19	"	"	PUNCT
inlawrev-3379	466	20	issues	issue	NOUN
inlawrev-3379	466	21	are	be	AUX
inlawrev-3379	466	22	au	au	ADP
inlawrev-3379	466	23	pairs	pair	NOUN
inlawrev-3379	466	24	.	.	PUNCT
inlawrev-3379	467	1	the	the	DET
inlawrev-3379	467	2	au	au	PROPN
inlawrev-3379	467	3	pair	pair	PROPN
inlawrev-3379	467	4	exchange	exchange	PROPN
inlawrev-3379	467	5	visitor	visitor	NOUN
inlawrev-3379	467	6	program	program	NOUN
inlawrev-3379	467	7	allows	allow	VERB
inlawrev-3379	467	8	young	young	ADJ
inlawrev-3379	467	9	people	people	NOUN
inlawrev-3379	467	10	,	,	PUNCT
inlawrev-3379	467	11	who	who	PRON
inlawrev-3379	467	12	are	be	AUX
inlawrev-3379	467	13	not	not	PART
inlawrev-3379	467	14	domestics	domestic	NOUN
inlawrev-3379	467	15	by	by	ADP
inlawrev-3379	467	16	vocation	vocation	NOUN
inlawrev-3379	467	17	,	,	PUNCT
inlawrev-3379	467	18	to	to	PART
inlawrev-3379	467	19	work	work	VERB
inlawrev-3379	467	20	temporarily	temporarily	ADV
inlawrev-3379	467	21	in	in	ADP
inlawrev-3379	467	22	the	the	DET
inlawrev-3379	467	23	home	home	NOUN
inlawrev-3379	467	24	of	of	ADP
inlawrev-3379	467	25	american	american	ADJ
inlawrev-3379	467	26	host	host	NOUN
inlawrev-3379	467	27	families	family	NOUN
inlawrev-3379	467	28	.	.	PUNCT
inlawrev-3379	468	1	au	au	PROPN
inlawrev-3379	468	2	pairs	pair	NOUN
inlawrev-3379	468	3	receive	receive	VERB
inlawrev-3379	468	4	free	free	ADJ
inlawrev-3379	468	5	room	room	NOUN
inlawrev-3379	468	6	and	and	CCONJ
inlawrev-3379	468	7	board	board	NOUN
inlawrev-3379	468	8	as	as	ADV
inlawrev-3379	468	9	well	well	ADV
inlawrev-3379	468	10	as	as	ADP
inlawrev-3379	468	11	a	a	DET
inlawrev-3379	468	12	salary	salary	NOUN
inlawrev-3379	468	13	of	of	ADP
inlawrev-3379	468	14	approximately	approximately	ADV
inlawrev-3379	468	15	$	$	SYM
inlawrev-3379	468	16	100	100	NUM
inlawrev-3379	468	17	per	per	ADP
inlawrev-3379	468	18	week	week	NOUN
inlawrev-3379	468	19	from	from	ADP
inlawrev-3379	468	20	the	the	DET
inlawrev-3379	468	21	host	host	NOUN
inlawrev-3379	468	22	family	family	NOUN
inlawrev-3379	468	23	.	.	PUNCT
inlawrev-3379	469	1	employers	employer	NOUN
inlawrev-3379	469	2	using	use	VERB
inlawrev-3379	469	3	au	au	ADV
inlawrev-3379	469	4	pairs	pair	NOUN
inlawrev-3379	469	5	as	as	ADP
inlawrev-3379	469	6	child	child	NOUN
inlawrev-3379	469	7	care	care	NOUN
inlawrev-3379	469	8	providers	provider	NOUN
inlawrev-3379	469	9	do	do	AUX
inlawrev-3379	469	10	not	not	PART
inlawrev-3379	469	11	have	have	VERB
inlawrev-3379	469	12	to	to	PART
inlawrev-3379	469	13	comply	comply	VERB
inlawrev-3379	469	14	with	with	ADP
inlawrev-3379	469	15	the	the	DET
inlawrev-3379	469	16	"	"	PUNCT
inlawrev-3379	469	17	nanny	nanny	NOUN
inlawrev-3379	469	18	tax	tax	NOUN
inlawrev-3379	469	19	"	"	PUNCT
inlawrev-3379	469	20	provisions	provision	NOUN
inlawrev-3379	469	21	because	because	SCONJ
inlawrev-3379	469	22	services	service	NOUN
inlawrev-3379	469	23	provided	provide	VERB
inlawrev-3379	469	24	by	by	ADP
inlawrev-3379	469	25	au	au	ADJ
inlawrev-3379	469	26	pairs	pair	NOUN
inlawrev-3379	469	27	are	be	AUX
inlawrev-3379	469	28	not	not	PART
inlawrev-3379	469	29	subject	subject	ADJ
inlawrev-3379	469	30	to	to	ADP
inlawrev-3379	469	31	pica	pica	NOUN
inlawrev-3379	469	32	or	or	CCONJ
inlawrev-3379	469	33	futa	futa	ADJ
inlawrev-3379	469	34	withholding	withholding	NOUN
inlawrev-3379	469	35	.	.	PUNCT
inlawrev-3379	470	1	see	see	VERB
inlawrev-3379	470	2	i	i	PRON
inlawrev-3379	470	3	d.	d.	PROPN
inlawrev-3379	470	4	see	see	VERB
inlawrev-3379	470	5	also	also	ADV
inlawrev-3379	470	6	kathy	kathy	PROPN
inlawrev-3379	470	7	boccella	boccella	NOUN
inlawrev-3379	470	8	,	,	PUNCT
inlawrev-3379	470	9	nanny	nanny	NOUN
inlawrev-3379	470	10	shortage	shortage	NOUN
inlawrev-3379	470	11	reaches	reach	VERB
inlawrev-3379	470	12	crisis	crisis	NOUN
inlawrev-3379	470	13	point	point	NOUN
inlawrev-3379	470	14	qualified	qualified	ADJ
inlawrev-3379	470	15	caretakers	caretaker	NOUN
inlawrev-3379	470	16	fetch	fetch	VERB
inlawrev-3379	470	17	top	top	ADJ
inlawrev-3379	470	18	dollar	dollar	NOUN
inlawrev-3379	470	19	,	,	PUNCT
inlawrev-3379	470	20	get	get	VERB
inlawrev-3379	470	21	"	"	PUNCT
inlawrev-3379	470	22	posh	posh	ADJ
inlawrev-3379	470	23	"	"	PUNCT
inlawrev-3379	470	24	jobs	job	NOUN
inlawrev-3379	470	25	,	,	PUNCT
inlawrev-3379	470	26	times	time	NOUN
inlawrev-3379	470	27	-	-	PUNCT
inlawrev-3379	470	28	plcayune	plcayune	NOUN
inlawrev-3379	470	29	,	,	PUNCT
inlawrev-3379	470	30	dec	dec	PROPN
inlawrev-3379	470	31	.	.	PROPN
inlawrev-3379	470	32	26	26	NUM
inlawrev-3379	470	33	,	,	PUNCT
inlawrev-3379	470	34	1998	1998	NUM
inlawrev-3379	470	35	,	,	PUNCT
inlawrev-3379	470	36	at	at	ADP
inlawrev-3379	470	37	r9	r9	NOUN
inlawrev-3379	470	38	.	.	PUNCT
inlawrev-3379	471	1	while	while	SCONJ
inlawrev-3379	471	2	using	use	VERB
inlawrev-3379	471	3	an	an	DET
inlawrev-3379	471	4	au	au	ADJ
inlawrev-3379	471	5	pair	pair	NOUN
inlawrev-3379	471	6	as	as	SCONJ
inlawrev-3379	471	7	a	a	DET
inlawrev-3379	471	8	nanny	nanny	NOUN
inlawrev-3379	471	9	presents	present	VERB
inlawrev-3379	471	10	an	an	DET
inlawrev-3379	471	11	alternative	alternative	NOUN
inlawrev-3379	471	12	to	to	ADP
inlawrev-3379	471	13	costly	costly	ADJ
inlawrev-3379	471	14	legal	legal	ADJ
inlawrev-3379	471	15	,	,	PUNCT
inlawrev-3379	471	16	or	or	CCONJ
inlawrev-3379	471	17	illegal	illegal	ADJ
inlawrev-3379	471	18	,	,	PUNCT
inlawrev-3379	471	19	employment	employment	NOUN
inlawrev-3379	471	20	,	,	PUNCT
inlawrev-3379	471	21	the	the	DET
inlawrev-3379	471	22	publicity	publicity	NOUN
inlawrev-3379	471	23	received	receive	VERB
inlawrev-3379	471	24	following	follow	VERB
inlawrev-3379	471	25	the	the	DET
inlawrev-3379	471	26	death	death	NOUN
inlawrev-3379	471	27	of	of	ADP
inlawrev-3379	471	28	an	an	DET
inlawrev-3379	471	29	eight	eight	NUM
inlawrev-3379	471	30	-	-	PUNCT
inlawrev-3379	471	31	month	month	NOUN
inlawrev-3379	471	32	-	-	PUNCT
inlawrev-3379	471	33	old	old	ADJ
inlawrev-3379	471	34	baby	baby	NOUN
inlawrev-3379	471	35	while	while	SCONJ
inlawrev-3379	471	36	under	under	ADP
inlawrev-3379	471	37	the	the	DET
inlawrev-3379	471	38	supervision	supervision	NOUN
inlawrev-3379	471	39	of	of	ADP
inlawrev-3379	471	40	a	a	DET
inlawrev-3379	471	41	british	british	ADJ
inlawrev-3379	471	42	au	au	X
inlawrev-3379	471	43	pair	pair	PROPN
inlawrev-3379	471	44	,	,	PUNCT
inlawrev-3379	471	45	louise	louise	PROPN
inlawrev-3379	471	46	woodward	woodward	PROPN
inlawrev-3379	471	47	,	,	PUNCT
inlawrev-3379	471	48	has	have	AUX
inlawrev-3379	471	49	had	have	VERB
inlawrev-3379	471	50	a	a	DET
inlawrev-3379	471	51	chilling	chilling	ADJ
inlawrev-3379	471	52	effect	effect	NOUN
inlawrev-3379	471	53	on	on	ADP
inlawrev-3379	471	54	the	the	DET
inlawrev-3379	471	55	hiring	hiring	NOUN
inlawrev-3379	471	56	of	of	ADP
inlawrev-3379	471	57	au	au	ADJ
inlawrev-3379	471	58	pairs	pair	NOUN
inlawrev-3379	471	59	.	.	PUNCT
inlawrev-3379	472	1	as	as	ADP
inlawrev-3379	472	2	a	a	DET
inlawrev-3379	472	3	result	result	NOUN
inlawrev-3379	472	4	of	of	ADP
inlawrev-3379	472	5	the	the	DET
inlawrev-3379	472	6	case	case	NOUN
inlawrev-3379	472	7	,	,	PUNCT
inlawrev-3379	472	8	the	the	DET
inlawrev-3379	472	9	number	number	NOUN
inlawrev-3379	472	10	of	of	ADP
inlawrev-3379	472	11	au	au	ADJ
inlawrev-3379	472	12	pairs	pair	NOUN
inlawrev-3379	472	13	plummeted	plummet	VERB
inlawrev-3379	472	14	,	,	PUNCT
inlawrev-3379	472	15	decreasing	decrease	VERB
inlawrev-3379	472	16	from	from	ADP
inlawrev-3379	472	17	a	a	DET
inlawrev-3379	472	18	high	high	NOUN
inlawrev-3379	472	19	of	of	ADP
inlawrev-3379	472	20	1	1	NUM
inlawrev-3379	472	21	1,000	1,000	NUM
inlawrev-3379	472	22	in	in	ADP
inlawrev-3379	472	23	the	the	DET
inlawrev-3379	472	24	mid	mid	ADJ
inlawrev-3379	472	25	1990s	1990	NOUN
inlawrev-3379	472	26	to	to	ADP
inlawrev-3379	472	27	just	just	ADV
inlawrev-3379	472	28	3000	3000	NUM
inlawrev-3379	472	29	in	in	ADP
inlawrev-3379	472	30	1997	1997	NUM
inlawrev-3379	472	31	.	.	PUNCT
inlawrev-3379	473	1	see	see	VERB
inlawrev-3379	473	2	i	i	PROPN
inlawrev-3379	473	3	d	d	PROPN
inlawrev-3379	473	4	94	94	NUM
inlawrev-3379	473	5	.	.	PUNCT
inlawrev-3379	474	1	i	i	PRON
inlawrev-3379	474	2	can	can	AUX
inlawrev-3379	474	3	not	not	PART
inlawrev-3379	474	4	say	say	VERB
inlawrev-3379	474	5	with	with	ADP
inlawrev-3379	474	6	certainty	certainty	NOUN
inlawrev-3379	474	7	what	what	PRON
inlawrev-3379	474	8	"	"	PUNCT
inlawrev-3379	474	9	qualified	qualified	ADJ
inlawrev-3379	474	10	"	"	PUNCT
inlawrev-3379	474	11	means	mean	NOUN
inlawrev-3379	474	12	.	.	PUNCT
inlawrev-3379	475	1	my	my	PRON
inlawrev-3379	475	2	opinion	opinion	NOUN
inlawrev-3379	475	3	,	,	PUNCT
inlawrev-3379	475	4	which	which	PRON
inlawrev-3379	475	5	is	be	AUX
inlawrev-3379	475	6	purely	purely	ADV
inlawrev-3379	475	7	anecdotal	anecdotal	ADJ
inlawrev-3379	475	8	,	,	PUNCT
inlawrev-3379	475	9	based	base	VERB
inlawrev-3379	475	10	on	on	ADP
inlawrev-3379	475	11	research	research	NOUN
inlawrev-3379	475	12	for	for	ADP
inlawrev-3379	475	13	this	this	DET
inlawrev-3379	475	14	article	article	NOUN
inlawrev-3379	475	15	and	and	CCONJ
inlawrev-3379	475	16	from	from	ADP
inlawrev-3379	475	17	what	what	PRON
inlawrev-3379	475	18	i	i	PRON
inlawrev-3379	475	19	have	have	AUX
inlawrev-3379	475	20	observed	observe	VERB
inlawrev-3379	475	21	as	as	ADP
inlawrev-3379	475	22	a	a	DET
inlawrev-3379	475	23	parent	parent	NOUN
inlawrev-3379	475	24	of	of	ADP
inlawrev-3379	475	25	a	a	DET
inlawrev-3379	475	26	toddler	toddler	NOUN
inlawrev-3379	475	27	in	in	ADP
inlawrev-3379	475	28	a	a	DET
inlawrev-3379	475	29	major	major	ADJ
inlawrev-3379	475	30	metropolitan	metropolitan	ADJ
inlawrev-3379	475	31	area	area	NOUN
inlawrev-3379	475	32	,	,	PUNCT
inlawrev-3379	475	33	is	be	AUX
inlawrev-3379	475	34	that	that	SCONJ
inlawrev-3379	475	35	"	"	PUNCT
inlawrev-3379	475	36	qualified	qualified	ADJ
inlawrev-3379	475	37	"	"	PUNCT
inlawrev-3379	475	38	means	mean	VERB
inlawrev-3379	475	39	english	english	PROPN
inlawrev-3379	475	40	proficient—^a	proficient—^a	PROPN
inlawrev-3379	475	41	buzz	buzz	ADJ
inlawrev-3379	475	42	word	word	NOUN
inlawrev-3379	475	43	for	for	ADP
inlawrev-3379	475	44	english	english	PROPN
inlawrev-3379	475	45	as	as	ADP
inlawrev-3379	475	46	a	a	DET
inlawrev-3379	475	47	first	first	ADJ
inlawrev-3379	475	48	language	language	NOUN
inlawrev-3379	475	49	—	—	PUNCT
inlawrev-3379	475	50	having	have	VERB
inlawrev-3379	475	51	a	a	DET
inlawrev-3379	475	52	driver	driver	NOUN
inlawrev-3379	475	53	's	's	PART
inlawrev-3379	475	54	license	license	NOUN
inlawrev-3379	475	55	,	,	PUNCT
inlawrev-3379	475	56	and	and	CCONJ
inlawrev-3379	475	57	some	some	DET
inlawrev-3379	475	58	college	college	NOUN
inlawrev-3379	475	59	education	education	NOUN
inlawrev-3379	475	60	.	.	PUNCT
inlawrev-3379	476	1	based	base	VERB
inlawrev-3379	476	2	on	on	ADP
inlawrev-3379	476	3	the	the	DET
inlawrev-3379	476	4	qualifications	qualification	NOUN
inlawrev-3379	476	5	given	give	VERB
inlawrev-3379	476	6	,	,	PUNCT
inlawrev-3379	476	7	"	"	PUNCT
inlawrev-3379	476	8	qualified	qualified	ADJ
inlawrev-3379	476	9	"	"	PUNCT
inlawrev-3379	476	10	nannies	nanny	NOUN
inlawrev-3379	476	11	tend	tend	VERB
inlawrev-3379	476	12	to	to	PART
inlawrev-3379	476	13	be	be	AUX
inlawrev-3379	476	14	angloor	angloor	ADJ
inlawrev-3379	476	15	european	european	PROPN
inlawrev-3379	476	16	-	-	PUNCT
inlawrev-3379	476	17	american	american	PROPN
inlawrev-3379	476	18	.	.	PUNCT
inlawrev-3379	477	1	it	it	PRON
inlawrev-3379	477	2	is	be	AUX
inlawrev-3379	477	3	certainly	certainly	ADV
inlawrev-3379	477	4	true	true	ADJ
inlawrev-3379	477	5	that	that	SCONJ
inlawrev-3379	477	6	there	there	PRON
inlawrev-3379	477	7	is	be	VERB
inlawrev-3379	477	8	a	a	DET
inlawrev-3379	477	9	distinction	distinction	NOUN
inlawrev-3379	477	10	between	between	ADP
inlawrev-3379	477	11	working	work	VERB
inlawrev-3379	477	12	as	as	ADP
inlawrev-3379	477	13	a	a	DET
inlawrev-3379	477	14	"	"	PUNCT
inlawrev-3379	477	15	nanny	nanny	NOUN
inlawrev-3379	477	16	"	"	PUNCT
inlawrev-3379	477	17	and	and	CCONJ
inlawrev-3379	477	18	a	a	DET
inlawrev-3379	477	19	"	"	PUNCT
inlawrev-3379	477	20	housekeeper	housekeeper	NOUN
inlawrev-3379	477	21	"	"	PUNCT
inlawrev-3379	477	22	who	who	PRON
inlawrev-3379	477	23	also	also	ADV
inlawrev-3379	477	24	the	the	DET
inlawrev-3379	477	25	watches	watch	NOUN
inlawrev-3379	477	26	the	the	DET
inlawrev-3379	477	27	children	child	NOUN
inlawrev-3379	477	28	.	.	PUNCT
inlawrev-3379	478	1	i	i	PRON
inlawrev-3379	478	2	employ	employ	VERB
inlawrev-3379	478	3	a	a	DET
inlawrev-3379	478	4	worker	worker	NOUN
inlawrev-3379	478	5	from	from	ADP
inlawrev-3379	478	6	central	central	PROPN
inlawrev-3379	478	7	america	america	PROPN
inlawrev-3379	478	8	as	as	ADP
inlawrev-3379	478	9	a	a	DET
inlawrev-3379	478	10	"	"	PUNCT
inlawrev-3379	478	11	nanny	nanny	NOUN
inlawrev-3379	478	12	"	"	PUNCT
inlawrev-3379	478	13	meaning	mean	VERB
inlawrev-3379	478	14	her	her	PRON
inlawrev-3379	478	15	primary	primary	ADJ
inlawrev-3379	478	16	obligation	obligation	NOUN
inlawrev-3379	478	17	is	be	AUX
inlawrev-3379	478	18	to	to	PART
inlawrev-3379	478	19	care	care	VERB
inlawrev-3379	478	20	for	for	ADP
inlawrev-3379	478	21	my	my	PRON
inlawrev-3379	478	22	child	child	NOUN
inlawrev-3379	478	23	.	.	PUNCT
inlawrev-3379	479	1	however	however	ADV
inlawrev-3379	479	2	,	,	PUNCT
inlawrev-3379	479	3	she	she	PRON
inlawrev-3379	479	4	has	have	AUX
inlawrev-3379	479	5	been	be	AUX
inlawrev-3379	479	6	referred	refer	VERB
inlawrev-3379	479	7	to	to	ADP
inlawrev-3379	479	8	by	by	ADP
inlawrev-3379	479	9	others	other	NOUN
inlawrev-3379	479	10	as	as	ADP
inlawrev-3379	479	11	my	my	PRON
inlawrev-3379	479	12	"	"	PUNCT
inlawrev-3379	479	13	girl	girl	NOUN
inlawrev-3379	479	14	"	"	PUNCT
inlawrev-3379	479	15	my	my	PRON
inlawrev-3379	479	16	"	"	PUNCT
inlawrev-3379	479	17	maid	maid	NOUN
inlawrev-3379	479	18	"	"	PUNCT
inlawrev-3379	479	19	and	and	CCONJ
inlawrev-3379	479	20	my	my	PRON
inlawrev-3379	479	21	"	"	PUNCT
inlawrev-3379	479	22	housekeeper	housekeeper	NOUN
inlawrev-3379	479	23	,	,	PUNCT
inlawrev-3379	479	24	"	"	PUNCT
inlawrev-3379	479	25	but	but	CCONJ
inlawrev-3379	479	26	never	never	ADV
inlawrev-3379	479	27	as	as	ADP
inlawrev-3379	479	28	my	my	PRON
inlawrev-3379	479	29	"	"	PUNCT
inlawrev-3379	479	30	nanny	nanny	NOUN
inlawrev-3379	479	31	.	.	PUNCT
inlawrev-3379	479	32	"	"	PUNCT
inlawrev-3379	480	1	i	i	PRON
inlawrev-3379	480	2	can	can	AUX
inlawrev-3379	480	3	only	only	ADV
inlawrev-3379	480	4	speculate	speculate	VERB
inlawrev-3379	480	5	that	that	SCONJ
inlawrev-3379	480	6	if	if	SCONJ
inlawrev-3379	480	7	she	she	PRON
inlawrev-3379	480	8	was	be	AUX
inlawrev-3379	480	9	bom	bom	PROPN
inlawrev-3379	480	10	in	in	ADP
inlawrev-3379	480	11	europe	europe	PROPN
inlawrev-3379	480	12	the	the	DET
inlawrev-3379	480	13	nomenclature	nomenclature	NOUN
inlawrev-3379	480	14	would	would	AUX
inlawrev-3379	480	15	be	be	AUX
inlawrev-3379	480	16	different	different	ADJ
inlawrev-3379	480	17	.	.	PUNCT
inlawrev-3379	481	1	95	95	NUM
inlawrev-3379	481	2	.	.	PUNCT
inlawrev-3379	482	1	see	see	VERB
inlawrev-3379	482	2	boccella	boccella	NOUN
inlawrev-3379	482	3	,	,	PUNCT
inlawrev-3379	482	4	supra	supra	PROPN
inlawrev-3379	482	5	note	note	NOUN
inlawrev-3379	482	6	93	93	NUM
inlawrev-3379	482	7	,	,	PUNCT
inlawrev-3379	482	8	at	at	ADP
inlawrev-3379	482	9	r9	r9	NOUN
inlawrev-3379	482	10	.	.	PUNCT
inlawrev-3379	483	1	one	one	NUM
inlawrev-3379	483	2	prospective	prospective	ADJ
inlawrev-3379	483	3	household	household	NOUN
inlawrev-3379	483	4	employer	employer	NOUN
inlawrev-3379	483	5	unsuccessftilly	unsuccessftilly	ADV
inlawrev-3379	483	6	attempted	attempt	VERB
inlawrev-3379	483	7	to	to	PART
inlawrev-3379	483	8	lure	lure	VERB
inlawrev-3379	483	9	a	a	DET
inlawrev-3379	483	10	nanny	nanny	NOUN
inlawrev-3379	483	11	by	by	ADP
inlawrev-3379	483	12	offering	offer	VERB
inlawrev-3379	483	13	a	a	DET
inlawrev-3379	483	14	salary	salary	NOUN
inlawrev-3379	483	15	of	of	ADP
inlawrev-3379	483	16	$	$	SYM
inlawrev-3379	483	17	500	500	NUM
inlawrev-3379	483	18	per	per	ADP
inlawrev-3379	483	19	week	week	NOUN
inlawrev-3379	483	20	,	,	PUNCT
inlawrev-3379	483	21	paid	pay	VERB
inlawrev-3379	483	22	vacations	vacation	NOUN
inlawrev-3379	483	23	and	and	CCONJ
inlawrev-3379	483	24	holidays	holiday	NOUN
inlawrev-3379	483	25	,	,	PUNCT
inlawrev-3379	483	26	overtime	overtime	NOUN
inlawrev-3379	483	27	,	,	PUNCT
inlawrev-3379	483	28	use	use	NOUN
inlawrev-3379	483	29	of	of	ADP
inlawrev-3379	483	30	a	a	DET
inlawrev-3379	483	31	car	car	NOUN
inlawrev-3379	483	32	,	,	PUNCT
inlawrev-3379	483	33	and	and	CCONJ
inlawrev-3379	483	34	tuition	tuition	NOUN
inlawrev-3379	483	35	reimbursement	reimbursement	NOUN
inlawrev-3379	483	36	.	.	PUNCT
inlawrev-3379	484	1	see	see	VERB
inlawrev-3379	484	2	i	i	PRON
inlawrev-3379	484	3	d.	d.	PROPN
inlawrev-3379	484	4	1202	1202	PROPN
inlawrev-3379	484	5	indiana	indiana	PROPN
inlawrev-3379	484	6	law	law	PROPN
inlawrev-3379	484	7	review	review	NOUN
inlawrev-3379	485	1	[	[	X
inlawrev-3379	485	2	vol	vol	NOUN
inlawrev-3379	485	3	.	.	PUNCT
inlawrev-3379	486	1	32	32	NUM
inlawrev-3379	486	2	:	:	SYM
inlawrev-3379	486	3	1	1	NUM
inlawrev-3379	486	4	1	1	NUM
inlawrev-3379	486	5	87	87	NUM
inlawrev-3379	486	6	demands	demand	NOUN
inlawrev-3379	486	7	.	.	PUNCT
inlawrev-3379	487	1	in	in	ADP
inlawrev-3379	487	2	major	major	ADJ
inlawrev-3379	487	3	cities	city	NOUN
inlawrev-3379	487	4	a	a	DET
inlawrev-3379	487	5	fiill	fiill	NOUN
inlawrev-3379	487	6	-	-	PUNCT
inlawrev-3379	487	7	time	time	NOUN
inlawrev-3379	487	8	nanny	nanny	NOUN
inlawrev-3379	487	9	receives	receive	VERB
inlawrev-3379	487	10	a	a	DET
inlawrev-3379	487	11	salary	salary	NOUN
inlawrev-3379	487	12	of	of	ADP
inlawrev-3379	487	13	about	about	ADV
inlawrev-3379	487	14	$	$	SYM
inlawrev-3379	487	15	400	400	NUM
inlawrev-3379	487	16	per	per	ADP
inlawrev-3379	487	17	week.^	week.^	NOUN
inlawrev-3379	487	18	for	for	ADP
inlawrev-3379	487	19	college	college	NOUN
inlawrev-3379	487	20	-	-	PUNCT
inlawrev-3379	487	21	educated	educate	VERB
inlawrev-3379	487	22	nannies	nanny	NOUN
inlawrev-3379	487	23	that	that	PRON
inlawrev-3379	487	24	amount	amount	NOUN
inlawrev-3379	487	25	can	can	AUX
inlawrev-3379	487	26	exceed	exceed	VERB
inlawrev-3379	487	27	$	$	SYM
inlawrev-3379	487	28	1000	1000	NUM
inlawrev-3379	487	29	per	per	ADP
inlawrev-3379	487	30	week.^^	week.^^	X
inlawrev-3379	487	31	once	once	ADV
inlawrev-3379	487	32	found	find	VERB
inlawrev-3379	487	33	,	,	PUNCT
inlawrev-3379	487	34	a	a	DET
inlawrev-3379	487	35	competent	competent	ADJ
inlawrev-3379	487	36	,	,	PUNCT
inlawrev-3379	487	37	reliable	reliable	ADJ
inlawrev-3379	487	38	,	,	PUNCT
inlawrev-3379	487	39	educated	educated	ADJ
inlawrev-3379	487	40	nanny	nanny	NOUN
inlawrev-3379	487	41	is	be	AUX
inlawrev-3379	487	42	a	a	DET
inlawrev-3379	487	43	coveted	coveted	ADJ
inlawrev-3379	487	44	member	member	NOUN
inlawrev-3379	487	45	of	of	ADP
inlawrev-3379	487	46	the	the	DET
inlawrev-3379	487	47	household	household	NOUN
inlawrev-3379	487	48	to	to	PART
inlawrev-3379	487	49	be	be	AUX
inlawrev-3379	487	50	retained	retain	VERB
inlawrev-3379	487	51	at	at	ADP
inlawrev-3379	487	52	all	all	DET
inlawrev-3379	487	53	costs	cost	NOUN
inlawrev-3379	487	54	.	.	PUNCT
inlawrev-3379	488	1	nannies	nanny	NOUN
inlawrev-3379	488	2	demand	demand	VERB
inlawrev-3379	488	3	and	and	CCONJ
inlawrev-3379	488	4	receive	receive	VERB
inlawrev-3379	488	5	perks	perk	NOUN
inlawrev-3379	488	6	such	such	ADJ
inlawrev-3379	488	7	as	as	ADP
inlawrev-3379	488	8	cars	car	NOUN
inlawrev-3379	488	9	,	,	PUNCT
inlawrev-3379	488	10	mobile	mobile	ADJ
inlawrev-3379	488	11	telephones	telephone	NOUN
inlawrev-3379	488	12	,	,	PUNCT
inlawrev-3379	488	13	health	health	NOUN
inlawrev-3379	488	14	care	care	NOUN
inlawrev-3379	488	15	benefits	benefit	NOUN
inlawrev-3379	488	16	,	,	PUNCT
inlawrev-3379	488	17	and	and	CCONJ
inlawrev-3379	488	18	paid	pay	VERB
inlawrev-3379	488	19	vacations.^^	vacations.^^	NOUN
inlawrev-3379	488	20	in	in	ADP
inlawrev-3379	488	21	this	this	DET
inlawrev-3379	488	22	seller	seller	NOUN
inlawrev-3379	488	23	's	's	PART
inlawrev-3379	488	24	market	market	NOUN
inlawrev-3379	488	25	,	,	PUNCT
inlawrev-3379	488	26	qualified	qualified	ADJ
inlawrev-3379	488	27	nannies	nanny	NOUN
inlawrev-3379	488	28	control	control	VERB
inlawrev-3379	488	29	the	the	DET
inlawrev-3379	488	30	parameters	parameter	NOUN
inlawrev-3379	488	31	of	of	ADP
inlawrev-3379	488	32	the	the	DET
inlawrev-3379	488	33	employment	employment	NOUN
inlawrev-3379	488	34	relationship	relationship	NOUN
inlawrev-3379	488	35	.	.	PUNCT
inlawrev-3379	489	1	the	the	DET
inlawrev-3379	489	2	picture	picture	NOUN
inlawrev-3379	489	3	is	be	AUX
inlawrev-3379	489	4	quite	quite	ADV
inlawrev-3379	489	5	different	different	ADJ
inlawrev-3379	489	6	for	for	ADP
inlawrev-3379	489	7	illegal	illegal	ADJ
inlawrev-3379	489	8	immigrant	immigrant	ADJ
inlawrev-3379	489	9	child	child	NOUN
inlawrev-3379	489	10	care	care	NOUN
inlawrev-3379	489	11	workers	worker	NOUN
inlawrev-3379	489	12	and	and	CCONJ
inlawrev-3379	489	13	those	those	DET
inlawrev-3379	489	14	american	american	ADJ
inlawrev-3379	489	15	workers	worker	NOUN
inlawrev-3379	489	16	who	who	PRON
inlawrev-3379	489	17	are	be	AUX
inlawrev-3379	489	18	considered	consider	VERB
inlawrev-3379	489	19	less	less	ADJ
inlawrev-3379	489	20	"	"	PUNCT
inlawrev-3379	489	21	qualified	qualified	ADJ
inlawrev-3379	489	22	.	.	PUNCT
inlawrev-3379	489	23	"	"	PUNCT
inlawrev-3379	490	1	in	in	ADP
inlawrev-3379	490	2	-	-	PUNCT
inlawrev-3379	490	3	home	home	NOUN
inlawrev-3379	490	4	child	child	NOUN
inlawrev-3379	490	5	care	care	NOUN
inlawrev-3379	490	6	providers	provider	NOUN
inlawrev-3379	490	7	are	be	AUX
inlawrev-3379	490	8	unprotected	unprotected	ADJ
inlawrev-3379	490	9	by	by	ADP
inlawrev-3379	490	10	labor	labor	NOUN
inlawrev-3379	490	11	laws.^	laws.^	NOUN
inlawrev-3379	490	12	domestic	domestic	ADJ
inlawrev-3379	490	13	workers	worker	NOUN
inlawrev-3379	490	14	are	be	AUX
inlawrev-3379	490	15	denied	deny	VERB
inlawrev-3379	490	16	the	the	DET
inlawrev-3379	490	17	opportunity	opportunity	NOUN
inlawrev-3379	490	18	to	to	PART
inlawrev-3379	490	19	organize	organize	VERB
inlawrev-3379	490	20	,	,	PUNCT
inlawrev-3379	490	21	leaving	leave	VERB
inlawrev-3379	490	22	employers	employer	NOUN
inlawrev-3379	490	23	with	with	ADP
inlawrev-3379	490	24	the	the	DET
inlawrev-3379	490	25	power	power	NOUN
inlawrev-3379	490	26	to	to	PART
inlawrev-3379	490	27	dictate	dictate	VERB
inlawrev-3379	490	28	the	the	DET
inlawrev-3379	490	29	rates	rate	NOUN
inlawrev-3379	490	30	of	of	ADP
inlawrev-3379	490	31	pay	pay	NOUN
inlawrev-3379	490	32	,	,	PUNCT
inlawrev-3379	490	33	working	work	VERB
inlawrev-3379	490	34	hours	hour	NOUN
inlawrev-3379	490	35	,	,	PUNCT
inlawrev-3379	490	36	and	and	CCONJ
inlawrev-3379	490	37	other	other	ADJ
inlawrev-3379	490	38	terms	term	NOUN
inlawrev-3379	490	39	of	of	ADP
inlawrev-3379	490	40	employment.^	employment.^	NOUN
inlawrev-3379	490	41	°	°	SYM
inlawrev-3379	490	42	*^	*^	PROPN
inlawrev-3379	490	43	the	the	DET
inlawrev-3379	490	44	relationship	relationship	NOUN
inlawrev-3379	490	45	between	between	ADP
inlawrev-3379	490	46	household	household	NOUN
inlawrev-3379	490	47	employers	employer	NOUN
inlawrev-3379	490	48	and	and	CCONJ
inlawrev-3379	490	49	employees	employee	NOUN
inlawrev-3379	490	50	transpires	transpire	VERB
inlawrev-3379	490	51	behind	behind	ADP
inlawrev-3379	490	52	closed	closed	ADJ
inlawrev-3379	490	53	doors	door	NOUN
inlawrev-3379	490	54	,	,	PUNCT
inlawrev-3379	490	55	facilitating	facilitate	VERB
inlawrev-3379	490	56	exploitation	exploitation	NOUN
inlawrev-3379	490	57	.	.	PUNCT
inlawrev-3379	491	1	this	this	PRON
inlawrev-3379	491	2	is	be	AUX
inlawrev-3379	491	3	particularly	particularly	ADV
inlawrev-3379	491	4	true	true	ADJ
inlawrev-3379	491	5	with	with	ADP
inlawrev-3379	491	6	respect	respect	NOUN
inlawrev-3379	491	7	to	to	ADP
inlawrev-3379	491	8	live	live	VERB
inlawrev-3379	491	9	-	-	PUNCT
inlawrev-3379	491	10	in	in	ADP
inlawrev-3379	491	11	nannies	nanny	NOUN
inlawrev-3379	491	12	.	.	PUNCT
inlawrev-3379	492	1	live	live	ADJ
inlawrev-3379	492	2	-	-	PUNCT
inlawrev-3379	492	3	in	in	ADP
inlawrev-3379	492	4	nannies	nanny	NOUN
inlawrev-3379	492	5	may	may	AUX
inlawrev-3379	492	6	be	be	AUX
inlawrev-3379	492	7	required	require	VERB
inlawrev-3379	492	8	to	to	PART
inlawrev-3379	492	9	work	work	VERB
inlawrev-3379	492	10	longer	long	ADJ
inlawrev-3379	492	11	hours	hour	NOUN
inlawrev-3379	492	12	.	.	PUNCT
inlawrev-3379	493	1	further	far	ADV
inlawrev-3379	493	2	,	,	PUNCT
inlawrev-3379	493	3	the	the	DET
inlawrev-3379	493	4	conditions	condition	NOUN
inlawrev-3379	493	5	of	of	ADP
inlawrev-3379	493	6	their	their	PRON
inlawrev-3379	493	7	employment	employment	NOUN
inlawrev-3379	493	8	may	may	AUX
inlawrev-3379	493	9	be	be	AUX
inlawrev-3379	493	10	ill	ill	ADV
inlawrev-3379	493	11	-	-	PUNCT
inlawrev-3379	493	12	defined	define	VERB
inlawrev-3379	493	13	because	because	SCONJ
inlawrev-3379	493	14	the	the	DET
inlawrev-3379	493	15	employee	employee	NOUN
inlawrev-3379	493	16	is	be	AUX
inlawrev-3379	493	17	in	in	ADP
inlawrev-3379	493	18	the	the	DET
inlawrev-3379	493	19	home	home	NOUN
inlawrev-3379	493	20	and	and	CCONJ
inlawrev-3379	493	21	continuously	continuously	ADV
inlawrev-3379	493	22	available	available	ADJ
inlawrev-3379	493	23	to	to	ADP
inlawrev-3379	493	24	the	the	DET
inlawrev-3379	493	25	employer	employer	NOUN
inlawrev-3379	493	26	.	.	PUNCT
inlawrev-3379	494	1	for	for	ADP
inlawrev-3379	494	2	illegal	illegal	ADJ
inlawrev-3379	494	3	immigrant	immigrant	ADJ
inlawrev-3379	494	4	nannies	nanny	NOUN
inlawrev-3379	494	5	,	,	PUNCT
inlawrev-3379	494	6	the	the	DET
inlawrev-3379	494	7	balance	balance	NOUN
inlawrev-3379	494	8	of	of	ADP
inlawrev-3379	494	9	power	power	NOUN
inlawrev-3379	494	10	weighs	weigh	VERB
inlawrev-3379	494	11	even	even	ADV
inlawrev-3379	494	12	more	more	ADV
inlawrev-3379	494	13	heavily	heavily	ADV
inlawrev-3379	494	14	in	in	ADP
inlawrev-3379	494	15	favor	favor	NOUN
inlawrev-3379	494	16	of	of	ADP
inlawrev-3379	494	17	the	the	DET
inlawrev-3379	494	18	employer.^^	employer.^^	NOUN
inlawrev-3379	494	19	'	'	PUNCT
inlawrev-3379	494	20	immigration	immigration	NOUN
inlawrev-3379	494	21	status	status	NOUN
inlawrev-3379	494	22	restricts	restrict	VERB
inlawrev-3379	494	23	job	job	NOUN
inlawrev-3379	494	24	mobility	mobility	NOUN
inlawrev-3379	494	25	making	make	VERB
inlawrev-3379	494	26	illegal	illegal	ADJ
inlawrev-3379	494	27	immigrant	immigrant	ADJ
inlawrev-3379	494	28	child	child	NOUN
inlawrev-3379	494	29	care	care	NOUN
inlawrev-3379	494	30	providers	provider	NOUN
inlawrev-3379	494	31	more	more	ADV
inlawrev-3379	494	32	dependent	dependent	ADJ
inlawrev-3379	494	33	on	on	ADP
inlawrev-3379	494	34	employers	employer	NOUN
inlawrev-3379	494	35	.	.	PUNCT
inlawrev-3379	495	1	illegal	illegal	ADJ
inlawrev-3379	495	2	immigrant	immigrant	ADJ
inlawrev-3379	495	3	nannies	nanny	NOUN
inlawrev-3379	495	4	may	may	AUX
inlawrev-3379	495	5	feel	feel	VERB
inlawrev-3379	495	6	powerless	powerless	ADJ
inlawrev-3379	495	7	to	to	PART
inlawrev-3379	495	8	question	question	VERB
inlawrev-3379	495	9	the	the	DET
inlawrev-3379	495	10	terms	term	NOUN
inlawrev-3379	495	11	of	of	ADP
inlawrev-3379	495	12	their	their	PRON
inlawrev-3379	495	13	employment	employment	NOUN
inlawrev-3379	495	14	for	for	ADP
inlawrev-3379	495	15	fear	fear	NOUN
inlawrev-3379	495	16	of	of	ADP
inlawrev-3379	495	17	employer	employer	NOUN
inlawrev-3379	495	18	retribution	retribution	NOUN
inlawrev-3379	495	19	.	.	PUNCT
inlawrev-3379	496	1	illegal	illegal	ADJ
inlawrev-3379	496	2	immigrant	immigrant	ADJ
inlawrev-3379	496	3	workers	worker	NOUN
inlawrev-3379	496	4	are	be	AUX
inlawrev-3379	496	5	unable	unable	ADJ
inlawrev-3379	496	6	to	to	PART
inlawrev-3379	496	7	utilize	utilize	VERB
inlawrev-3379	496	8	governmental	governmental	ADJ
inlawrev-3379	496	9	agencies	agency	NOUN
inlawrev-3379	496	10	to	to	PART
inlawrev-3379	496	11	enforce	enforce	VERB
inlawrev-3379	496	12	their	their	PRON
inlawrev-3379	496	13	legal	legal	ADJ
inlawrev-3379	496	14	rights	right	NOUN
inlawrev-3379	496	15	.	.	PUNCT
inlawrev-3379	497	1	fear	fear	VERB
inlawrev-3379	497	2	ofins	ofin	NOUN
inlawrev-3379	497	3	detection	detection	NOUN
inlawrev-3379	497	4	isolates	isolate	VERB
inlawrev-3379	497	5	illegal	illegal	ADJ
inlawrev-3379	497	6	immigrant	immigrant	ADJ
inlawrev-3379	497	7	workers	worker	NOUN
inlawrev-3379	497	8	from	from	ADP
inlawrev-3379	497	9	other	other	ADJ
inlawrev-3379	497	10	household	household	NOUN
inlawrev-3379	497	11	employees	employee	NOUN
inlawrev-3379	497	12	.	.	PUNCT
inlawrev-3379	498	1	*	*	PUNCT
inlawrev-3379	498	2	^^	^^	PUNCT
inlawrev-3379	498	3	the	the	DET
inlawrev-3379	498	4	high	high	ADJ
inlawrev-3379	498	5	cost	cost	NOUN
inlawrev-3379	498	6	of	of	ADP
inlawrev-3379	498	7	hiring	hire	VERB
inlawrev-3379	498	8	a	a	DET
inlawrev-3379	498	9	college	college	NOUN
inlawrev-3379	498	10	educated	educate	VERB
inlawrev-3379	498	11	,	,	PUNCT
inlawrev-3379	498	12	english	english	PROPN
inlawrev-3379	498	13	-	-	PUNCT
inlawrev-3379	498	14	speaking	speak	VERB
inlawrev-3379	498	15	child	child	NOUN
inlawrev-3379	498	16	care	care	NOUN
inlawrev-3379	498	17	provider	provider	NOUN
inlawrev-3379	498	18	has	have	AUX
inlawrev-3379	498	19	left	leave	VERB
inlawrev-3379	498	20	many	many	ADJ
inlawrev-3379	498	21	families	family	NOUN
inlawrev-3379	498	22	looking	look	VERB
inlawrev-3379	498	23	for	for	ADP
inlawrev-3379	498	24	a	a	DET
inlawrev-3379	498	25	less	less	ADV
inlawrev-3379	498	26	skilled	skilled	ADJ
inlawrev-3379	498	27	replacement	replacement	NOUN
inlawrev-3379	498	28	.	.	PUNCT
inlawrev-3379	499	1	the	the	DET
inlawrev-3379	499	2	economics	economic	NOUN
inlawrev-3379	499	3	ofdomestic	ofdomestic	ADJ
inlawrev-3379	499	4	work	work	NOUN
inlawrev-3379	499	5	and	and	CCONJ
inlawrev-3379	499	6	the	the	DET
inlawrev-3379	499	7	creation	creation	NOUN
inlawrev-3379	499	8	ofan	ofan	NOUN
inlawrev-3379	499	9	underground	underground	ADJ
inlawrev-3379	499	10	domestic	domestic	ADJ
inlawrev-3379	499	11	service	service	NOUN
inlawrev-3379	499	12	market	market	NOUN
inlawrev-3379	499	13	has	have	AUX
inlawrev-3379	499	14	attracted	attract	VERB
inlawrev-3379	499	15	a	a	DET
inlawrev-3379	499	16	legal	legal	ADJ
inlawrev-3379	499	17	as	as	ADV
inlawrev-3379	499	18	well	well	ADV
inlawrev-3379	499	19	as	as	ADP
inlawrev-3379	499	20	illegal	illegal	ADJ
inlawrev-3379	499	21	immigrant	immigrant	ADJ
inlawrev-3379	499	22	work	work	NOUN
inlawrev-3379	499	23	force.^^^	force.^^^	PROPN
inlawrev-3379	499	24	this	this	PRON
inlawrev-3379	499	25	has	have	AUX
inlawrev-3379	499	26	changed	change	VERB
inlawrev-3379	499	27	the	the	DET
inlawrev-3379	499	28	complexion	complexion	NOUN
inlawrev-3379	499	29	of	of	ADP
inlawrev-3379	499	30	domestic	domestic	ADJ
inlawrev-3379	499	31	help	help	NOUN
inlawrev-3379	499	32	.	.	PUNCT
inlawrev-3379	500	1	twenty	twenty	NUM
inlawrev-3379	500	2	years	year	NOUN
inlawrev-3379	500	3	ago	ago	ADV
inlawrev-3379	500	4	domestic	domestic	ADJ
inlawrev-3379	500	5	service	service	NOUN
inlawrev-3379	500	6	was	be	AUX
inlawrev-3379	500	7	a	a	DET
inlawrev-3379	500	8	black	black	ADJ
inlawrev-3379	500	9	woman	woman	NOUN
inlawrev-3379	500	10	's	's	PART
inlawrev-3379	500	11	job	job	NOUN
inlawrev-3379	500	12	with	with	ADP
inlawrev-3379	500	13	nearly	nearly	ADV
inlawrev-3379	500	14	forty	forty	NUM
inlawrev-3379	500	15	percent	percent	NOUN
inlawrev-3379	500	16	of	of	ADP
inlawrev-3379	500	17	domestic	domestic	ADJ
inlawrev-3379	500	18	workers	worker	NOUN
inlawrev-3379	500	19	being	be	AUX
inlawrev-3379	500	20	african	african	ADJ
inlawrev-3379	500	21	american.*^	american.*^	PROPN
inlawrev-3379	500	22	in	in	ADP
inlawrev-3379	500	23	1995	1995	NUM
inlawrev-3379	500	24	,	,	PUNCT
inlawrev-3379	500	25	fewer	few	ADJ
inlawrev-3379	500	26	than	than	ADP
inlawrev-3379	500	27	seventeen	seventeen	NUM
inlawrev-3379	500	28	percent	percent	NOUN
inlawrev-3379	500	29	of	of	ADP
inlawrev-3379	500	30	domestic	domestic	ADJ
inlawrev-3379	500	31	workers	worker	NOUN
inlawrev-3379	500	32	were	be	AUX
inlawrev-3379	500	33	african	african	ADJ
inlawrev-3379	500	34	american.^^^	american.^^^	PROPN
inlawrev-3379	500	35	the	the	DET
inlawrev-3379	500	36	thriving	thriving	ADJ
inlawrev-3379	500	37	illegal	illegal	ADJ
inlawrev-3379	500	38	child	child	NOUN
inlawrev-3379	500	39	care	care	NOUN
inlawrev-3379	500	40	market	market	NOUN
inlawrev-3379	500	41	depresses	depress	VERB
inlawrev-3379	500	42	96	96	NUM
inlawrev-3379	500	43	.	.	PUNCT
inlawrev-3379	501	1	see	see	VERB
inlawrev-3379	501	2	i	i	PRON
inlawrev-3379	501	3	d.	d.	PROPN
inlawrev-3379	501	4	97	97	NUM
inlawrev-3379	501	5	.	.	PUNCT
inlawrev-3379	502	1	see	see	VERB
inlawrev-3379	502	2	i	i	PRON
inlawrev-3379	502	3	d.	d.	PROPN
inlawrev-3379	502	4	98	98	NUM
inlawrev-3379	502	5	.	.	PUNCT
inlawrev-3379	503	1	see	see	VERB
inlawrev-3379	503	2	i	i	PRON
inlawrev-3379	503	3	d.	d.	PROPN
inlawrev-3379	503	4	a	a	DET
inlawrev-3379	503	5	survey	survey	NOUN
inlawrev-3379	503	6	conducted	conduct	VERB
inlawrev-3379	503	7	by	by	ADP
inlawrev-3379	503	8	the	the	DET
inlawrev-3379	503	9	nanny	nanny	PROPN
inlawrev-3379	503	10	news	news	PROPN
inlawrev-3379	503	11	found	find	VERB
inlawrev-3379	503	12	that	that	SCONJ
inlawrev-3379	503	13	nearly	nearly	ADV
inlawrev-3379	503	14	all	all	DET
inlawrev-3379	503	15	nannies	nanny	NOUN
inlawrev-3379	503	16	got	get	AUX
inlawrev-3379	503	17	paid	pay	VERB
inlawrev-3379	503	18	vacations	vacation	NOUN
inlawrev-3379	503	19	and	and	CCONJ
inlawrev-3379	503	20	holidays	holiday	NOUN
inlawrev-3379	503	21	,	,	PUNCT
inlawrev-3379	503	22	over	over	ADP
inlawrev-3379	503	23	half	half	NOUN
inlawrev-3379	503	24	got	get	AUX
inlawrev-3379	503	25	paid	pay	VERB
inlawrev-3379	503	26	sick	sick	ADJ
inlawrev-3379	503	27	days	day	NOUN
inlawrev-3379	503	28	,	,	PUNCT
inlawrev-3379	503	29	many	many	ADJ
inlawrev-3379	503	30	received	receive	VERB
inlawrev-3379	503	31	health	health	NOUN
inlawrev-3379	503	32	insurance	insurance	NOUN
inlawrev-3379	503	33	,	,	PUNCT
inlawrev-3379	503	34	and	and	CCONJ
inlawrev-3379	503	35	several	several	ADJ
inlawrev-3379	503	36	received	receive	VERB
inlawrev-3379	503	37	other	other	ADJ
inlawrev-3379	503	38	perks	perk	NOUN
inlawrev-3379	503	39	such	such	ADJ
inlawrev-3379	503	40	as	as	ADP
inlawrev-3379	503	41	cash	cash	NOUN
inlawrev-3379	503	42	bonuses	bonus	NOUN
inlawrev-3379	503	43	and	and	CCONJ
inlawrev-3379	503	44	club	club	NOUN
inlawrev-3379	503	45	memberships	membership	NOUN
inlawrev-3379	503	46	.	.	PUNCT
inlawrev-3379	504	1	see	see	VERB
inlawrev-3379	504	2	i	i	PRON
inlawrev-3379	504	3	d.	d.	PROPN
inlawrev-3379	504	4	99	99	NUM
inlawrev-3379	504	5	.	.	PUNCT
inlawrev-3379	505	1	see	see	VERB
inlawrev-3379	505	2	supra	supra	PROPN
inlawrev-3379	505	3	note	note	PROPN
inlawrev-3379	505	4	68	68	NUM
inlawrev-3379	505	5	and	and	CCONJ
inlawrev-3379	505	6	accompanying	accompany	VERB
inlawrev-3379	505	7	text	text	NOUN
inlawrev-3379	505	8	.	.	PUNCT
inlawrev-3379	506	1	100	100	NUM
inlawrev-3379	506	2	.	.	PUNCT
inlawrev-3379	506	3	silbaugh	silbaugh	PROPN
inlawrev-3379	506	4	,	,	PUNCT
inlawrev-3379	506	5	supra	supra	PROPN
inlawrev-3379	506	6	note	note	PROPN
inlawrev-3379	506	7	63	63	NUM
inlawrev-3379	506	8	,	,	PUNCT
inlawrev-3379	506	9	at	at	ADP
inlawrev-3379	506	10	72	72	NUM
inlawrev-3379	506	11	.	.	PUNCT
inlawrev-3379	507	1	101	101	NUM
inlawrev-3379	507	2	.	.	PUNCT
inlawrev-3379	508	1	see	see	VERB
inlawrev-3379	508	2	generally	generally	ADV
inlawrev-3379	508	3	peter	peter	PROPN
inlawrev-3379	508	4	marguilies	marguilie	NOUN
inlawrev-3379	508	5	,	,	PUNCT
inlawrev-3379	508	6	stranger	stranger	NOUN
inlawrev-3379	508	7	and	and	CCONJ
inlawrev-3379	508	8	afraid	afraid	ADJ
inlawrev-3379	508	9	:	:	PUNCT
inlawrev-3379	508	10	undocumented	undocumented	ADJ
inlawrev-3379	508	11	workers	worker	NOUN
inlawrev-3379	508	12	and	and	CCONJ
inlawrev-3379	508	13	federal	federal	ADJ
inlawrev-3379	508	14	employment	employment	NOUN
inlawrev-3379	508	15	law	law	NOUN
inlawrev-3379	508	16	,	,	PUNCT
inlawrev-3379	508	17	38	38	NUM
inlawrev-3379	508	18	depaul	depaul	PROPN
inlawrev-3379	508	19	l.	l.	PROPN
inlawrev-3379	508	20	rev	rev	PROPN
inlawrev-3379	508	21	.	.	PROPN
inlawrev-3379	508	22	553	553	NUM
inlawrev-3379	508	23	,	,	PUNCT
inlawrev-3379	508	24	533	533	NUM
inlawrev-3379	508	25	-	-	SYM
inlawrev-3379	508	26	34	34	NUM
inlawrev-3379	508	27	(	(	PUNCT
inlawrev-3379	508	28	1989	1989	NUM
inlawrev-3379	508	29	)	)	PUNCT
inlawrev-3379	508	30	.	.	PUNCT
inlawrev-3379	509	1	102	102	NUM
inlawrev-3379	509	2	.	.	PUNCT
inlawrev-3379	510	1	i	i	PRON
inlawrev-3379	510	2	d	d	PROPN
inlawrev-3379	510	3	103	103	NUM
inlawrev-3379	510	4	.	.	PUNCT
inlawrev-3379	511	1	see	see	VERB
inlawrev-3379	511	2	infra	infra	NOUN
inlawrev-3379	511	3	note	note	VERB
inlawrev-3379	511	4	123	123	NUM
inlawrev-3379	511	5	on	on	ADP
inlawrev-3379	511	6	the	the	DET
inlawrev-3379	511	7	number	number	NOUN
inlawrev-3379	511	8	of	of	ADP
inlawrev-3379	511	9	immigrants	immigrant	NOUN
inlawrev-3379	511	10	working	work	VERB
inlawrev-3379	511	11	as	as	ADP
inlawrev-3379	511	12	child	child	NOUN
inlawrev-3379	511	13	care	care	NOUN
inlawrev-3379	511	14	providers	provider	NOUN
inlawrev-3379	511	15	.	.	PUNCT
inlawrev-3379	512	1	104	104	X
inlawrev-3379	512	2	.	.	PUNCT
inlawrev-3379	512	3	see	see	VERB
inlawrev-3379	512	4	frum	frum	PROPN
inlawrev-3379	512	5	,	,	PUNCT
inlawrev-3379	512	6	supra	supra	PROPN
inlawrev-3379	512	7	note	note	PROPN
inlawrev-3379	512	8	89	89	NUM
inlawrev-3379	512	9	.	.	PUNCT
inlawrev-3379	512	10	105	105	NUM
inlawrev-3379	512	11	.	.	PUNCT
inlawrev-3379	513	1	see	see	VERB
inlawrev-3379	513	2	i	i	PRON
inlawrev-3379	513	3	d.	d.	PROPN
inlawrev-3379	513	4	this	this	DET
inlawrev-3379	513	5	trend	trend	NOUN
inlawrev-3379	513	6	can	can	AUX
inlawrev-3379	513	7	be	be	AUX
inlawrev-3379	513	8	attributed	attribute	VERB
inlawrev-3379	513	9	to	to	ADP
inlawrev-3379	513	10	a	a	DET
inlawrev-3379	513	11	number	number	NOUN
inlawrev-3379	513	12	of	of	ADP
inlawrev-3379	513	13	factors	factor	NOUN
inlawrev-3379	513	14	:	:	PUNCT
inlawrev-3379	513	15	african	african	ADJ
inlawrev-3379	513	16	american	american	ADJ
inlawrev-3379	513	17	women	woman	NOUN
inlawrev-3379	513	18	no	no	ADV
inlawrev-3379	513	19	longer	long	ADV
inlawrev-3379	513	20	want	want	VERB
inlawrev-3379	513	21	to	to	PART
inlawrev-3379	513	22	do	do	VERB
inlawrev-3379	513	23	the	the	DET
inlawrev-3379	513	24	work	work	NOUN
inlawrev-3379	513	25	,	,	PUNCT
inlawrev-3379	513	26	employer	employer	NOUN
inlawrev-3379	513	27	prejudice	prejudice	NOUN
inlawrev-3379	513	28	in	in	ADP
inlawrev-3379	513	29	hiring	hire	VERB
inlawrev-3379	513	30	household	household	NOUN
inlawrev-3379	513	31	workers	worker	NOUN
inlawrev-3379	513	32	and	and	CCONJ
inlawrev-3379	513	33	"	"	PUNCT
inlawrev-3379	513	34	white	white	ADJ
inlawrev-3379	513	35	guilt	guilt	NOUN
inlawrev-3379	513	36	"	"	PUNCT
inlawrev-3379	513	37	1	1	NUM
inlawrev-3379	513	38	999	999	NUM
inlawrev-3379	513	39	]	]	PUNCT
inlawrev-3379	513	40	protecting	protect	VERB
inlawrev-3379	513	41	child	child	NOUN
inlawrev-3379	513	42	care	care	NOUN
inlawrev-3379	513	43	workers	worker	NOUN
inlawrev-3379	513	44	1	1	NUM
inlawrev-3379	513	45	203	203	NUM
inlawrev-3379	513	46	wages	wage	NOUN
inlawrev-3379	513	47	and	and	CCONJ
inlawrev-3379	513	48	benefits	benefit	NOUN
inlawrev-3379	513	49	for	for	ADP
inlawrev-3379	513	50	all	all	DET
inlawrev-3379	513	51	but	but	SCONJ
inlawrev-3379	513	52	a	a	DET
inlawrev-3379	513	53	few	few	ADJ
inlawrev-3379	513	54	domestic	domestic	ADJ
inlawrev-3379	513	55	workers	worker	NOUN
inlawrev-3379	513	56	.	.	PUNCT
inlawrev-3379	514	1	these	these	DET
inlawrev-3379	514	2	economic	economic	ADJ
inlawrev-3379	514	3	and	and	CCONJ
inlawrev-3379	514	4	cultural	cultural	ADJ
inlawrev-3379	514	5	trends	trend	NOUN
inlawrev-3379	514	6	have	have	AUX
inlawrev-3379	514	7	stigmatized	stigmatize	VERB
inlawrev-3379	514	8	domestic	domestic	ADJ
inlawrev-3379	514	9	work	work	NOUN
inlawrev-3379	514	10	,	,	PUNCT
inlawrev-3379	514	11	encouraging	encourage	VERB
inlawrev-3379	514	12	unskilled	unskilled	ADJ
inlawrev-3379	514	13	american	american	ADJ
inlawrev-3379	514	14	workers	worker	NOUN
inlawrev-3379	514	15	to	to	PART
inlawrev-3379	514	16	take	take	VERB
inlawrev-3379	514	17	other	other	ADJ
inlawrev-3379	514	18	jobs	job	NOUN
inlawrev-3379	514	19	even	even	ADV
inlawrev-3379	514	20	if	if	SCONJ
inlawrev-3379	514	21	they	they	PRON
inlawrev-3379	514	22	pay	pay	VERB
inlawrev-3379	514	23	less	less	ADJ
inlawrev-3379	514	24	.	.	PUNCT
inlawrev-3379	515	1	'^	'^	AUX
inlawrev-3379	515	2	many	many	ADJ
inlawrev-3379	515	3	nannies	nanny	NOUN
inlawrev-3379	515	4	acquiesce	acquiesce	ADJ
inlawrev-3379	515	5	in	in	ADP
inlawrev-3379	515	6	their	their	PRON
inlawrev-3379	515	7	employer	employer	NOUN
inlawrev-3379	515	8	's	's	PART
inlawrev-3379	515	9	evasion	evasion	NOUN
inlawrev-3379	515	10	of	of	ADP
inlawrev-3379	515	11	the	the	DET
inlawrev-3379	515	12	tax	tax	NOUN
inlawrev-3379	515	13	laws	law	NOUN
inlawrev-3379	515	14	.	.	PUNCT
inlawrev-3379	516	1	illegal	illegal	ADJ
inlawrev-3379	516	2	immigrant	immigrant	ADJ
inlawrev-3379	516	3	workers	worker	NOUN
inlawrev-3379	516	4	,	,	PUNCT
inlawrev-3379	516	5	fearful	fearful	ADJ
inlawrev-3379	516	6	ofins	ofin	NOUN
inlawrev-3379	516	7	detection	detection	NOUN
inlawrev-3379	516	8	,	,	PUNCT
inlawrev-3379	516	9	can	can	AUX
inlawrev-3379	516	10	not	not	PART
inlawrev-3379	516	11	establish	establish	VERB
inlawrev-3379	516	12	a	a	DET
inlawrev-3379	516	13	legal	legal	ADJ
inlawrev-3379	516	14	employment	employment	NOUN
inlawrev-3379	516	15	relationship	relationship	NOUN
inlawrev-3379	516	16	for	for	ADP
inlawrev-3379	516	17	purposes	purpose	NOUN
inlawrev-3379	516	18	of	of	ADP
inlawrev-3379	516	19	paying	pay	VERB
inlawrev-3379	516	20	the	the	DET
inlawrev-3379	516	21	tax	tax	NOUN
inlawrev-3379	516	22	;	;	PUNCT
inlawrev-3379	516	23	therefore	therefore	ADV
inlawrev-3379	516	24	they	they	PRON
inlawrev-3379	516	25	only	only	ADV
inlawrev-3379	516	26	receive	receive	VERB
inlawrev-3379	516	27	wages	wage	NOUN
inlawrev-3379	516	28	under	under	ADP
inlawrev-3379	516	29	the	the	DET
inlawrev-3379	516	30	table	table	NOUN
inlawrev-3379	516	31	.	.	PUNCT
inlawrev-3379	517	1	low	low	ADV
inlawrev-3379	517	2	-	-	PUNCT
inlawrev-3379	517	3	paid	pay	VERB
inlawrev-3379	517	4	legal	legal	ADJ
inlawrev-3379	517	5	workers	worker	NOUN
inlawrev-3379	517	6	prefer	prefer	VERB
inlawrev-3379	517	7	to	to	PART
inlawrev-3379	517	8	work	work	VERB
inlawrev-3379	517	9	illegally	illegally	ADV
inlawrev-3379	517	10	to	to	PART
inlawrev-3379	517	11	increase	increase	VERB
inlawrev-3379	517	12	the	the	DET
inlawrev-3379	517	13	net	net	ADJ
inlawrev-3379	517	14	amount	amount	NOUN
inlawrev-3379	517	15	oftheir	oftheir	ADV
inlawrev-3379	517	16	take	take	VERB
inlawrev-3379	517	17	home	home	NOUN
inlawrev-3379	517	18	pay	pay	NOUN
inlawrev-3379	517	19	.	.	PUNCT
inlawrev-3379	518	1	other	other	ADJ
inlawrev-3379	518	2	household	household	NOUN
inlawrev-3379	518	3	workers	worker	NOUN
inlawrev-3379	518	4	feel	feel	VERB
inlawrev-3379	518	5	powerless	powerless	ADJ
inlawrev-3379	518	6	in	in	ADP
inlawrev-3379	518	7	the	the	DET
inlawrev-3379	518	8	employment	employment	NOUN
inlawrev-3379	518	9	situation	situation	NOUN
inlawrev-3379	518	10	.	.	PUNCT
inlawrev-3379	519	1	unable	unable	ADJ
inlawrev-3379	519	2	to	to	PART
inlawrev-3379	519	3	enforce	enforce	VERB
inlawrev-3379	519	4	their	their	PRON
inlawrev-3379	519	5	legal	legal	ADJ
inlawrev-3379	519	6	rights	right	NOUN
inlawrev-3379	519	7	,	,	PUNCT
inlawrev-3379	519	8	they	they	PRON
inlawrev-3379	519	9	accept	accept	VERB
inlawrev-3379	519	10	the	the	DET
inlawrev-3379	519	11	terms	term	NOUN
inlawrev-3379	519	12	ofemployment	ofemployment	ADJ
inlawrev-3379	519	13	as	as	SCONJ
inlawrev-3379	519	14	offered	offer	VERB
inlawrev-3379	519	15	by	by	ADP
inlawrev-3379	519	16	the	the	DET
inlawrev-3379	519	17	employer	employer	NOUN
inlawrev-3379	519	18	.	.	PUNCT
inlawrev-3379	520	1	because	because	SCONJ
inlawrev-3379	520	2	it	it	PRON
inlawrev-3379	520	3	is	be	AUX
inlawrev-3379	520	4	common	common	ADJ
inlawrev-3379	520	5	practice	practice	NOUN
inlawrev-3379	520	6	for	for	SCONJ
inlawrev-3379	520	7	domestic	domestic	ADJ
inlawrev-3379	520	8	employers	employer	NOUN
inlawrev-3379	520	9	not	not	PART
inlawrev-3379	520	10	to	to	PART
inlawrev-3379	520	11	pay	pay	VERB
inlawrev-3379	520	12	or	or	CCONJ
inlawrev-3379	520	13	to	to	PART
inlawrev-3379	520	14	withhold	withhold	VERB
inlawrev-3379	520	15	employment	employment	NOUN
inlawrev-3379	520	16	taxes	taxis	NOUN
inlawrev-3379	520	17	,	,	PUNCT
inlawrev-3379	520	18	an	an	DET
inlawrev-3379	520	19	employee	employee	NOUN
inlawrev-3379	520	20	seeking	seek	VERB
inlawrev-3379	520	21	legal	legal	ADJ
inlawrev-3379	520	22	employment	employment	NOUN
inlawrev-3379	520	23	is	be	AUX
inlawrev-3379	520	24	restricted	restrict	VERB
inlawrev-3379	520	25	to	to	ADP
inlawrev-3379	520	26	fewer	few	ADJ
inlawrev-3379	520	27	positions	position	NOUN
inlawrev-3379	520	28	.	.	PUNCT
inlawrev-3379	521	1	working	work	VERB
inlawrev-3379	521	2	underground	underground	ADV
inlawrev-3379	521	3	is	be	AUX
inlawrev-3379	521	4	not	not	PART
inlawrev-3379	521	5	without	without	ADP
inlawrev-3379	521	6	its	its	PRON
inlawrev-3379	521	7	long	long	ADJ
inlawrev-3379	521	8	term	term	NOUN
inlawrev-3379	521	9	costs	cost	NOUN
inlawrev-3379	521	10	to	to	ADP
inlawrev-3379	521	11	domestic	domestic	ADJ
inlawrev-3379	521	12	employees	employee	NOUN
inlawrev-3379	521	13	.	.	PUNCT
inlawrev-3379	522	1	social	social	ADJ
inlawrev-3379	522	2	security	security	NOUN
inlawrev-3379	522	3	payments	payment	NOUN
inlawrev-3379	522	4	are	be	AUX
inlawrev-3379	522	5	made	make	VERB
inlawrev-3379	522	6	based	base	VERB
inlawrev-3379	522	7	on	on	ADP
inlawrev-3379	522	8	pica	pica	ADJ
inlawrev-3379	522	9	contributions	contribution	NOUN
inlawrev-3379	522	10	from	from	ADP
inlawrev-3379	522	11	the	the	DET
inlawrev-3379	522	12	employer	employer	NOUN
inlawrev-3379	522	13	and	and	CCONJ
inlawrev-3379	522	14	deductions	deduction	NOUN
inlawrev-3379	522	15	from	from	ADP
inlawrev-3379	522	16	the	the	DET
inlawrev-3379	522	17	employee	employee	NOUN
inlawrev-3379	522	18	's	's	PART
inlawrev-3379	522	19	paycheck	paycheck	NOUN
inlawrev-3379	522	20	.	.	PUNCT
inlawrev-3379	523	1	^^^	^^^	PUNCT
inlawrev-3379	523	2	if	if	SCONJ
inlawrev-3379	523	3	the	the	DET
inlawrev-3379	523	4	employer	employer	NOUN
inlawrev-3379	523	5	fails	fail	VERB
inlawrev-3379	523	6	to	to	PART
inlawrev-3379	523	7	pay	pay	VERB
inlawrev-3379	523	8	employment	employment	NOUN
inlawrev-3379	523	9	taxes	taxis	NOUN
inlawrev-3379	523	10	,	,	PUNCT
inlawrev-3379	523	11	the	the	DET
inlawrev-3379	523	12	employee	employee	NOUN
inlawrev-3379	523	13	may	may	AUX
inlawrev-3379	523	14	not	not	PART
inlawrev-3379	523	15	be	be	AUX
inlawrev-3379	523	16	entitled	entitle	VERB
inlawrev-3379	523	17	to	to	PART
inlawrev-3379	523	18	receive	receive	VERB
inlawrev-3379	523	19	social	social	ADJ
inlawrev-3379	523	20	security	security	NOUN
inlawrev-3379	523	21	payments	payment	NOUN
inlawrev-3379	523	22	upon	upon	SCONJ
inlawrev-3379	523	23	retirement	retirement	NOUN
inlawrev-3379	523	24	.	.	PUNCT
inlawrev-3379	524	1	without	without	ADP
inlawrev-3379	524	2	payment	payment	NOUN
inlawrev-3379	524	3	ofthe	ofthe	PRON
inlawrev-3379	524	4	futa	futa	ADJ
inlawrev-3379	524	5	premiums	premium	NOUN
inlawrev-3379	524	6	,	,	PUNCT
inlawrev-3379	524	7	the	the	DET
inlawrev-3379	524	8	employee	employee	NOUN
inlawrev-3379	524	9	will	will	AUX
inlawrev-3379	524	10	not	not	PART
inlawrev-3379	524	11	be	be	AUX
inlawrev-3379	524	12	entitled	entitle	VERB
inlawrev-3379	524	13	to	to	ADP
inlawrev-3379	524	14	federal	federal	ADJ
inlawrev-3379	524	15	unemployment	unemployment	NOUN
inlawrev-3379	524	16	payments	payment	NOUN
inlawrev-3379	524	17	either	either	ADV
inlawrev-3379	524	18	.	.	PUNCT
inlawrev-3379	525	1	^	^	PUNCT
inlawrev-3379	525	2	°	°	NOUN
inlawrev-3379	525	3	^	^	PUNCT
inlawrev-3379	525	4	additionally	additionally	ADV
inlawrev-3379	525	5	,	,	PUNCT
inlawrev-3379	525	6	failure	failure	NOUN
inlawrev-3379	525	7	to	to	PART
inlawrev-3379	525	8	comply	comply	VERB
inlawrev-3379	525	9	with	with	ADP
inlawrev-3379	525	10	the	the	DET
inlawrev-3379	525	11	state	state	NOUN
inlawrev-3379	525	12	employment	employment	NOUN
inlawrev-3379	525	13	tax	tax	NOUN
inlawrev-3379	525	14	requirements	requirement	NOUN
inlawrev-3379	525	15	disqualifies	disqualify	VERB
inlawrev-3379	525	16	the	the	DET
inlawrev-3379	525	17	child	child	NOUN
inlawrev-3379	525	18	care	care	NOUN
inlawrev-3379	525	19	provider	provider	NOUN
inlawrev-3379	525	20	from	from	ADP
inlawrev-3379	525	21	receiving	receive	VERB
inlawrev-3379	525	22	state	state	NOUN
inlawrev-3379	525	23	unemployment	unemployment	NOUN
inlawrev-3379	525	24	and	and	CCONJ
inlawrev-3379	525	25	disability	disability	NOUN
inlawrev-3379	525	26	compensation.*^^	compensation.*^^	ADJ
inlawrev-3379	525	27	illegal	illegal	ADJ
inlawrev-3379	525	28	employees	employee	NOUN
inlawrev-3379	525	29	are	be	AUX
inlawrev-3379	525	30	also	also	ADV
inlawrev-3379	525	31	excluded	exclude	VERB
inlawrev-3379	525	32	from	from	ADP
inlawrev-3379	525	33	other	other	ADJ
inlawrev-3379	525	34	entitlements	entitlement	NOUN
inlawrev-3379	525	35	associated	associate	VERB
inlawrev-3379	525	36	with	with	ADP
inlawrev-3379	525	37	the	the	DET
inlawrev-3379	525	38	wage	wage	NOUN
inlawrev-3379	525	39	labor	labor	NOUN
inlawrev-3379	525	40	market	market	NOUN
inlawrev-3379	525	41	.	.	PUNCT
inlawrev-3379	526	1	illegal	illegal	ADJ
inlawrev-3379	526	2	employees	employee	NOUN
inlawrev-3379	526	3	have	have	VERB
inlawrev-3379	526	4	no	no	DET
inlawrev-3379	526	5	verifiable	verifiable	ADJ
inlawrev-3379	526	6	wages	wage	NOUN
inlawrev-3379	526	7	,	,	PUNCT
inlawrev-3379	526	8	making	make	VERB
inlawrev-3379	526	9	it	it	PRON
inlawrev-3379	526	10	virtually	virtually	ADV
inlawrev-3379	526	11	impossible	impossible	ADJ
inlawrev-3379	526	12	to	to	PART
inlawrev-3379	526	13	qualify	qualify	VERB
inlawrev-3379	526	14	for	for	ADP
inlawrev-3379	526	15	a	a	DET
inlawrev-3379	526	16	mortgage	mortgage	NOUN
inlawrev-3379	526	17	,	,	PUNCT
inlawrev-3379	526	18	rent	rent	VERB
inlawrev-3379	526	19	an	an	DET
inlawrev-3379	526	20	apartment	apartment	NOUN
inlawrev-3379	526	21	,	,	PUNCT
inlawrev-3379	526	22	or	or	CCONJ
inlawrev-3379	526	23	finance	finance	VERB
inlawrev-3379	526	24	an	an	DET
inlawrev-3379	526	25	automobile	automobile	NOUN
inlawrev-3379	526	26	.	.	PUNCT
inlawrev-3379	527	1	illegal	illegal	ADJ
inlawrev-3379	527	2	workers	worker	NOUN
inlawrev-3379	527	3	have	have	VERB
inlawrev-3379	527	4	no	no	DET
inlawrev-3379	527	5	work	work	NOUN
inlawrev-3379	527	6	history	history	NOUN
inlawrev-3379	527	7	to	to	PART
inlawrev-3379	527	8	transition	transition	VERB
inlawrev-3379	527	9	into	into	ADP
inlawrev-3379	527	10	other	other	ADJ
inlawrev-3379	527	11	types	type	NOUN
inlawrev-3379	527	12	ofemployment	ofemployment	ADJ
inlawrev-3379	527	13	.	.	PUNCT
inlawrev-3379	528	1	a	a	DET
inlawrev-3379	528	2	domestic	domestic	ADJ
inlawrev-3379	528	3	worker	worker	NOUN
inlawrev-3379	528	4	may	may	AUX
inlawrev-3379	528	5	receive	receive	VERB
inlawrev-3379	528	6	a	a	DET
inlawrev-3379	528	7	letter	letter	NOUN
inlawrev-3379	528	8	of	of	ADP
inlawrev-3379	528	9	recommendation	recommendation	NOUN
inlawrev-3379	528	10	to	to	PART
inlawrev-3379	528	11	secure	secure	VERB
inlawrev-3379	528	12	other	other	ADJ
inlawrev-3379	528	13	domestic	domestic	ADJ
inlawrev-3379	528	14	work	work	NOUN
inlawrev-3379	528	15	,	,	PUNCT
inlawrev-3379	528	16	but	but	CCONJ
inlawrev-3379	528	17	not	not	PART
inlawrev-3379	528	18	work	work	VERB
inlawrev-3379	528	19	in	in	ADP
inlawrev-3379	528	20	a	a	DET
inlawrev-3379	528	21	legal	legal	ADJ
inlawrev-3379	528	22	wage	wage	NOUN
inlawrev-3379	528	23	market	market	NOUN
inlawrev-3379	528	24	.	.	PUNCT
inlawrev-3379	529	1	the	the	DET
inlawrev-3379	529	2	inability	inability	NOUN
inlawrev-3379	529	3	to	to	PART
inlawrev-3379	529	4	establish	establish	VERB
inlawrev-3379	529	5	credit	credit	NOUN
inlawrev-3379	529	6	,	,	PUNCT
inlawrev-3379	529	7	access	access	NOUN
inlawrev-3379	529	8	traditional	traditional	ADJ
inlawrev-3379	529	9	financial	financial	ADJ
inlawrev-3379	529	10	services	service	NOUN
inlawrev-3379	529	11	,	,	PUNCT
inlawrev-3379	529	12	and	and	CCONJ
inlawrev-3379	529	13	transition	transition	NOUN
inlawrev-3379	529	14	into	into	ADP
inlawrev-3379	529	15	other	other	ADJ
inlawrev-3379	529	16	wage	wage	NOUN
inlawrev-3379	529	17	labor	labor	NOUN
inlawrev-3379	529	18	markets	market	NOUN
inlawrev-3379	529	19	restricts	restrict	VERB
inlawrev-3379	529	20	upward	upward	ADJ
inlawrev-3379	529	21	economic	economic	ADJ
inlawrev-3379	529	22	mobility	mobility	NOUN
inlawrev-3379	529	23	,	,	PUNCT
inlawrev-3379	529	24	thereby	thereby	ADV
inlawrev-3379	529	25	reinforcing	reinforce	VERB
inlawrev-3379	529	26	the	the	DET
inlawrev-3379	529	27	"	"	PUNCT
inlawrev-3379	529	28	servant	servant	NOUN
inlawrev-3379	529	29	"	"	PUNCT
inlawrev-3379	529	30	underclass	underclass	ADJ
inlawrev-3379	529	31	.	.	PUNCT
inlawrev-3379	530	1	the	the	DET
inlawrev-3379	530	2	short	short	ADJ
inlawrev-3379	530	3	-	-	PUNCT
inlawrev-3379	530	4	term	term	NOUN
inlawrev-3379	530	5	benefit	benefit	NOUN
inlawrev-3379	530	6	of	of	ADP
inlawrev-3379	530	7	avoiding	avoid	VERB
inlawrev-3379	530	8	employment	employment	NOUN
inlawrev-3379	530	9	and	and	CCONJ
inlawrev-3379	530	10	income	income	NOUN
inlawrev-3379	530	11	taxes	taxis	NOUN
inlawrev-3379	530	12	may	may	AUX
inlawrev-3379	530	13	not	not	PART
inlawrev-3379	530	14	be	be	AUX
inlawrev-3379	530	15	worth	worth	ADJ
inlawrev-3379	530	16	the	the	DET
inlawrev-3379	530	17	long	long	ADJ
inlawrev-3379	530	18	-	-	PUNCT
inlawrev-3379	530	19	term	term	NOUN
inlawrev-3379	530	20	price	price	NOUN
inlawrev-3379	530	21	.	.	PUNCT
inlawrev-3379	531	1	"^	"^	AUX
inlawrev-3379	531	2	the	the	DET
inlawrev-3379	531	3	income	income	NOUN
inlawrev-3379	531	4	tax	tax	NOUN
inlawrev-3379	531	5	system	system	NOUN
inlawrev-3379	531	6	is	be	AUX
inlawrev-3379	531	7	being	be	AUX
inlawrev-3379	531	8	used	use	VERB
inlawrev-3379	531	9	to	to	PART
inlawrev-3379	531	10	deliver	deliver	VERB
inlawrev-3379	531	11	over	over	ADP
inlawrev-3379	531	12	perpetuating	perpetuate	VERB
inlawrev-3379	531	13	black	black	ADJ
inlawrev-3379	531	14	servitude	servitude	NOUN
inlawrev-3379	531	15	.	.	PUNCT
inlawrev-3379	532	1	see	see	VERB
inlawrev-3379	532	2	i	i	PRON
inlawrev-3379	532	3	d.	d.	PROPN
inlawrev-3379	532	4	106	106	NUM
inlawrev-3379	532	5	.	.	PUNCT
inlawrev-3379	533	1	this	this	PRON
inlawrev-3379	533	2	applies	apply	VERB
inlawrev-3379	533	3	to	to	ADP
inlawrev-3379	533	4	uneducated	uneducated	ADJ
inlawrev-3379	533	5	and	and	CCONJ
inlawrev-3379	533	6	unskilled	unskilled	ADJ
inlawrev-3379	533	7	workers	worker	NOUN
inlawrev-3379	533	8	.	.	PUNCT
inlawrev-3379	534	1	college	college	NOUN
inlawrev-3379	534	2	educated	educate	VERB
inlawrev-3379	534	3	nannies	nanny	NOUN
inlawrev-3379	534	4	are	be	AUX
inlawrev-3379	534	5	heavily	heavily	ADV
inlawrev-3379	534	6	in	in	ADP
inlawrev-3379	534	7	demand	demand	NOUN
inlawrev-3379	534	8	,	,	PUNCT
inlawrev-3379	534	9	receiving	receive	VERB
inlawrev-3379	534	10	high	high	ADJ
inlawrev-3379	534	11	salary	salary	NOUN
inlawrev-3379	534	12	and	and	CCONJ
inlawrev-3379	534	13	benefits	benefit	NOUN
inlawrev-3379	534	14	.	.	PUNCT
inlawrev-3379	535	1	see	see	VERB
inlawrev-3379	535	2	supra	supra	PROPN
inlawrev-3379	535	3	notes	note	VERB
inlawrev-3379	535	4	96	96	NUM
inlawrev-3379	535	5	-	-	SYM
inlawrev-3379	535	6	98	98	NUM
inlawrev-3379	535	7	and	and	CCONJ
inlawrev-3379	535	8	accompanying	accompany	VERB
inlawrev-3379	535	9	text	text	NOUN
inlawrev-3379	535	10	.	.	PUNCT
inlawrev-3379	536	1	107	107	NUM
inlawrev-3379	536	2	.	.	PUNCT
inlawrev-3379	536	3	see	see	VERB
inlawrev-3379	536	4	i.r.c	i.r.c	NOUN
inlawrev-3379	536	5	.	.	PUNCT
inlawrev-3379	537	1	§	§	PROPN
inlawrev-3379	537	2	§	§	PROPN
inlawrev-3379	537	3	3101	3101	NUM
inlawrev-3379	537	4	,	,	PUNCT
inlawrev-3379	537	5	3201	3201	NUM
inlawrev-3379	537	6	,	,	PUNCT
inlawrev-3379	537	7	3221	3221	NUM
inlawrev-3379	537	8	(	(	PUNCT
inlawrev-3379	537	9	1994	1994	NUM
inlawrev-3379	537	10	&	&	CCONJ
inlawrev-3379	537	11	supp	supp	PROPN
inlawrev-3379	537	12	.	.	PUNCT
inlawrev-3379	538	1	ii	ii	PROPN
inlawrev-3379	538	2	1996	1996	NUM
inlawrev-3379	538	3	&	&	CCONJ
inlawrev-3379	538	4	west	west	PROPN
inlawrev-3379	538	5	supp	supp	PROPN
inlawrev-3379	538	6	.	.	PUNCT
inlawrev-3379	539	1	1998	1998	NUM
inlawrev-3379	539	2	)	)	PUNCT
inlawrev-3379	539	3	.	.	PUNCT
inlawrev-3379	540	1	1	1	NUM
inlawrev-3379	540	2	08	08	NUM
inlawrev-3379	540	3	.	.	PUNCT
inlawrev-3379	541	1	the	the	DET
inlawrev-3379	541	2	federal	federal	ADJ
inlawrev-3379	541	3	unemployment	unemployment	NOUN
inlawrev-3379	541	4	tax	tax	NOUN
inlawrev-3379	541	5	act	act	NOUN
inlawrev-3379	541	6	(	(	PUNCT
inlawrev-3379	541	7	"	"	PUNCT
inlawrev-3379	541	8	futa	futa	NOUN
inlawrev-3379	541	9	"	"	PUNCT
inlawrev-3379	541	10	)	)	PUNCT
inlawrev-3379	541	11	originally	originally	ADV
inlawrev-3379	541	12	exempted	exempt	VERB
inlawrev-3379	541	13	domestic	domestic	ADJ
inlawrev-3379	541	14	workers	worker	NOUN
inlawrev-3379	541	15	.	.	PUNCT
inlawrev-3379	542	1	congress	congress	PROPN
inlawrev-3379	542	2	amended	amend	VERB
inlawrev-3379	542	3	futa	futa	PROPN
inlawrev-3379	542	4	to	to	PART
inlawrev-3379	542	5	cover	cover	VERB
inlawrev-3379	542	6	domestic	domestic	ADJ
inlawrev-3379	542	7	employees	employee	NOUN
inlawrev-3379	542	8	earning	earn	VERB
inlawrev-3379	542	9	more	more	ADJ
inlawrev-3379	542	10	than	than	ADP
inlawrev-3379	542	11	$	$	SYM
inlawrev-3379	542	12	1000	1000	NUM
inlawrev-3379	542	13	per	per	ADP
inlawrev-3379	542	14	quarter	quarter	NOUN
inlawrev-3379	542	15	.	.	PUNCT
inlawrev-3379	543	1	see	see	VERB
inlawrev-3379	543	2	deborah	deborah	PROPN
inlawrev-3379	543	3	maranville	maranville	PROPN
inlawrev-3379	543	4	,	,	PUNCT
inlawrev-3379	543	5	changing	change	VERB
inlawrev-3379	543	6	economy	economy	NOUN
inlawrev-3379	543	7	,	,	PUNCT
inlawrev-3379	543	8	changing	change	VERB
inlawrev-3379	543	9	lives	life	NOUN
inlawrev-3379	543	10	:	:	PUNCT
inlawrev-3379	543	11	unemployment	unemployment	NOUN
inlawrev-3379	543	12	insurance	insurance	NOUN
inlawrev-3379	543	13	and	and	CCONJ
inlawrev-3379	543	14	the	the	DET
inlawrev-3379	543	15	contingent	contingent	NOUN
inlawrev-3379	543	16	worjrforce	worjrforce	NOUN
inlawrev-3379	543	17	,	,	PUNCT
inlawrev-3379	543	18	4	4	NUM
inlawrev-3379	543	19	b.u	b.u	PROPN
inlawrev-3379	543	20	.	.	PUNCT
inlawrev-3379	543	21	pub	pub	NOUN
inlawrev-3379	543	22	.	.	PUNCT
inlawrev-3379	544	1	int	int	NOUN
inlawrev-3379	544	2	.	.	PUNCT
inlawrev-3379	545	1	l.j	l.j	PROPN
inlawrev-3379	545	2	.	.	PROPN
inlawrev-3379	545	3	291	291	NUM
inlawrev-3379	545	4	,	,	PUNCT
inlawrev-3379	545	5	301	301	NUM
inlawrev-3379	545	6	(	(	PUNCT
inlawrev-3379	545	7	1994	1994	NUM
inlawrev-3379	545	8	)	)	PUNCT
inlawrev-3379	545	9	.	.	PUNCT
inlawrev-3379	546	1	109	109	NUM
inlawrev-3379	546	2	.	.	PUNCT
inlawrev-3379	546	3	see	see	VERB
inlawrev-3379	546	4	i	i	PRON
inlawrev-3379	546	5	d.	d.	PROPN
inlawrev-3379	546	6	1	1	NUM
inlawrev-3379	546	7	10	10	NUM
inlawrev-3379	546	8	.	.	PUNCT
inlawrev-3379	547	1	assuming	assume	VERB
inlawrev-3379	547	2	an	an	DET
inlawrev-3379	547	3	average	average	ADJ
inlawrev-3379	547	4	salary	salary	NOUN
inlawrev-3379	547	5	of	of	ADP
inlawrev-3379	547	6	$	$	SYM
inlawrev-3379	547	7	14,000	14,000	NUM
inlawrev-3379	547	8	for	for	ADP
inlawrev-3379	547	9	a	a	DET
inlawrev-3379	547	10	single	single	ADJ
inlawrev-3379	547	11	full	full	ADJ
inlawrev-3379	547	12	-	-	PUNCT
inlawrev-3379	547	13	time	time	NOUN
inlawrev-3379	547	14	child	child	NOUN
inlawrev-3379	547	15	care	care	NOUN
inlawrev-3379	547	16	provider	provider	NOUN
inlawrev-3379	547	17	the	the	DET
inlawrev-3379	547	18	employment	employment	NOUN
inlawrev-3379	547	19	tax	tax	NOUN
inlawrev-3379	547	20	liability	liability	NOUN
inlawrev-3379	547	21	would	would	AUX
inlawrev-3379	547	22	be	be	AUX
inlawrev-3379	547	23	$	$	SYM
inlawrev-3379	547	24	1071	1071	NUM
inlawrev-3379	547	25	and	and	CCONJ
inlawrev-3379	547	26	the	the	DET
inlawrev-3379	547	27	federal	federal	ADJ
inlawrev-3379	547	28	income	income	NOUN
inlawrev-3379	547	29	tax	tax	NOUN
inlawrev-3379	547	30	liability	liability	NOUN
inlawrev-3379	547	31	as	as	ADV
inlawrev-3379	547	32	high	high	ADJ
inlawrev-3379	547	33	as	as	ADP
inlawrev-3379	547	34	$	$	SYM
inlawrev-3379	547	35	1057.50	1057.50	NUM
inlawrev-3379	547	36	,	,	PUNCT
inlawrev-3379	547	37	assuming	assume	VERB
inlawrev-3379	547	38	a	a	DET
inlawrev-3379	547	39	standard	standard	ADJ
inlawrev-3379	547	40	deduction	deduction	NOUN
inlawrev-3379	547	41	of	of	ADP
inlawrev-3379	547	42	$	$	SYM
inlawrev-3379	547	43	4250	4250	NUM
inlawrev-3379	547	44	,	,	PUNCT
inlawrev-3379	547	45	personal	personal	ADJ
inlawrev-3379	547	46	exemption	exemption	NOUN
inlawrev-3379	547	47	of	of	ADP
inlawrev-3379	547	48	$	$	SYM
inlawrev-3379	547	49	2700	2700	NUM
inlawrev-3379	547	50	and	and	CCONJ
inlawrev-3379	547	51	a	a	DET
inlawrev-3379	547	52	15	15	NUM
inlawrev-3379	547	53	%	%	NOUN
inlawrev-3379	547	54	tax	tax	NOUN
inlawrev-3379	547	55	rate	rate	NOUN
inlawrev-3379	547	56	.	.	PUNCT
inlawrev-3379	548	1	1	1	NUM
inlawrev-3379	548	2	204	204	NUM
inlawrev-3379	548	3	indiana	indiana	NOUN
inlawrev-3379	548	4	law	law	NOUN
inlawrev-3379	548	5	review	review	NOUN
inlawrev-3379	548	6	[	[	X
inlawrev-3379	548	7	vol	vol	NOUN
inlawrev-3379	548	8	.	.	PUNCT
inlawrev-3379	549	1	32:1187	32:1187	NUM
inlawrev-3379	549	2	substantial	substantial	ADJ
inlawrev-3379	549	3	work	work	NOUN
inlawrev-3379	549	4	-	-	PUNCT
inlawrev-3379	549	5	related	relate	VERB
inlawrev-3379	549	6	federal	federal	ADJ
inlawrev-3379	549	7	income	income	NOUN
inlawrev-3379	549	8	transfers	transfer	NOUN
inlawrev-3379	549	9	to	to	ADP
inlawrev-3379	549	10	employees	employee	NOUN
inlawrev-3379	549	11	.	.	PUNCT
inlawrev-3379	550	1	*	*	PUNCT
inlawrev-3379	550	2	^^	^^	PUNCT
inlawrev-3379	550	3	federal	federal	ADJ
inlawrev-3379	550	4	tax	tax	NOUN
inlawrev-3379	550	5	subsidies	subsidy	NOUN
inlawrev-3379	550	6	,	,	PUNCT
inlawrev-3379	550	7	such	such	ADJ
inlawrev-3379	550	8	as	as	ADP
inlawrev-3379	550	9	the	the	DET
inlawrev-3379	550	10	earned	earn	VERB
inlawrev-3379	550	11	income	income	NOUN
inlawrev-3379	550	12	credit	credit	NOUN
inlawrev-3379	550	13	,	,	PUNCT
inlawrev-3379	550	14	increase	increase	VERB
inlawrev-3379	550	15	employee	employee	NOUN
inlawrev-3379	550	16	cash	cash	NOUN
inlawrev-3379	550	17	wages	wage	NOUN
inlawrev-3379	550	18	in	in	ADP
inlawrev-3379	550	19	excess	excess	NOUN
inlawrev-3379	550	20	of	of	ADP
inlawrev-3379	550	21	federal	federal	ADJ
inlawrev-3379	550	22	tax	tax	NOUN
inlawrev-3379	550	23	liability.**^	liability.**^	PUNCT
inlawrev-3379	550	24	the	the	DET
inlawrev-3379	550	25	earned	earn	VERB
inlawrev-3379	550	26	income	income	NOUN
inlawrev-3379	550	27	credit	credit	NOUN
inlawrev-3379	550	28	is	be	AUX
inlawrev-3379	550	29	a	a	DET
inlawrev-3379	550	30	federal	federal	ADJ
inlawrev-3379	550	31	tax	tax	NOUN
inlawrev-3379	550	32	subsidy	subsidy	NOUN
inlawrev-3379	550	33	,	,	PUNCT
inlawrev-3379	550	34	which	which	PRON
inlawrev-3379	550	35	can	can	AUX
inlawrev-3379	550	36	only	only	ADV
inlawrev-3379	550	37	be	be	AUX
inlawrev-3379	550	38	received	receive	VERB
inlawrev-3379	550	39	by	by	ADP
inlawrev-3379	550	40	workers	worker	NOUN
inlawrev-3379	550	41	who	who	PRON
inlawrev-3379	550	42	report	report	VERB
inlawrev-3379	550	43	items	item	NOUN
inlawrev-3379	550	44	of	of	ADP
inlawrev-3379	550	45	income	income	NOUN
inlawrev-3379	550	46	by	by	ADP
inlawrev-3379	550	47	filing	file	VERB
inlawrev-3379	550	48	an	an	DET
inlawrev-3379	550	49	income	income	NOUN
inlawrev-3379	550	50	tax	tax	NOUN
inlawrev-3379	550	51	return.**^	return.**^	PUNCT
inlawrev-3379	550	52	the	the	DET
inlawrev-3379	550	53	earned	earn	VERB
inlawrev-3379	550	54	income	income	NOUN
inlawrev-3379	550	55	credit	credit	NOUN
inlawrev-3379	550	56	is	be	AUX
inlawrev-3379	550	57	a	a	DET
inlawrev-3379	550	58	refundable	refundable	ADJ
inlawrev-3379	550	59	income	income	NOUN
inlawrev-3379	550	60	tax	tax	NOUN
inlawrev-3379	550	61	credit	credit	NOUN
inlawrev-3379	550	62	provided	provide	VERB
inlawrev-3379	550	63	to	to	ADP
inlawrev-3379	550	64	qualified	qualified	ADJ
inlawrev-3379	550	65	workers	worker	NOUN
inlawrev-3379	550	66	at	at	ADP
inlawrev-3379	550	67	a	a	DET
inlawrev-3379	550	68	low	low	ADJ
inlawrev-3379	550	69	to	to	ADP
inlawrev-3379	550	70	moderate	moderate	ADJ
inlawrev-3379	550	71	income	income	NOUN
inlawrev-3379	550	72	level	level	NOUN
inlawrev-3379	550	73	.	.	PUNCT
inlawrev-3379	551	1	"	"	PUNCT
inlawrev-3379	551	2	'	'	PUNCT
inlawrev-3379	551	3	*	*	PUNCT
inlawrev-3379	551	4	the	the	DET
inlawrev-3379	551	5	credit	credit	NOUN
inlawrev-3379	551	6	was	be	AUX
inlawrev-3379	551	7	established	establish	VERB
inlawrev-3379	551	8	to	to	PART
inlawrev-3379	551	9	encourage	encourage	VERB
inlawrev-3379	551	10	work	work	NOUN
inlawrev-3379	551	11	by	by	ADP
inlawrev-3379	551	12	supplementing	supplement	VERB
inlawrev-3379	551	13	employee	employee	NOUN
inlawrev-3379	551	14	wages	wage	NOUN
inlawrev-3379	551	15	and	and	CCONJ
inlawrev-3379	551	16	offsetting	offset	VERB
inlawrev-3379	551	17	the	the	DET
inlawrev-3379	551	18	increasing	increase	VERB
inlawrev-3379	551	19	cost	cost	NOUN
inlawrev-3379	551	20	of	of	ADP
inlawrev-3379	551	21	living	living	NOUN
inlawrev-3379	551	22	and	and	CCONJ
inlawrev-3379	551	23	social	social	ADJ
inlawrev-3379	551	24	security	security	NOUN
inlawrev-3379	551	25	taxes	taxis	NOUN
inlawrev-3379	551	26	.	.	PUNCT
inlawrev-3379	552	1	to	to	PART
inlawrev-3379	552	2	receive	receive	VERB
inlawrev-3379	552	3	the	the	DET
inlawrev-3379	552	4	credit	credit	NOUN
inlawrev-3379	552	5	the	the	DET
inlawrev-3379	552	6	employee	employee	NOUN
inlawrev-3379	552	7	must	must	AUX
inlawrev-3379	552	8	file	file	VERB
inlawrev-3379	552	9	an	an	DET
inlawrev-3379	552	10	income	income	NOUN
inlawrev-3379	552	11	tax	tax	NOUN
inlawrev-3379	552	12	return	return	NOUN
inlawrev-3379	552	13	.	.	PUNCT
inlawrev-3379	553	1	if	if	SCONJ
inlawrev-3379	553	2	the	the	DET
inlawrev-3379	553	3	employee	employee	NOUN
inlawrev-3379	553	4	is	be	AUX
inlawrev-3379	553	5	eligible	eligible	ADJ
inlawrev-3379	553	6	,	,	PUNCT
inlawrev-3379	553	7	the	the	DET
inlawrev-3379	553	8	employer	employer	NOUN
inlawrev-3379	553	9	may	may	AUX
inlawrev-3379	553	10	make	make	VERB
inlawrev-3379	553	11	the	the	DET
inlawrev-3379	553	12	advanced	advance	VERB
inlawrev-3379	553	13	earned	earn	VERB
inlawrev-3379	553	14	income	income	NOUN
inlawrev-3379	553	15	credit	credit	NOUN
inlawrev-3379	553	16	payment	payment	NOUN
inlawrev-3379	553	17	directly	directly	ADV
inlawrev-3379	553	18	to	to	ADP
inlawrev-3379	553	19	the	the	DET
inlawrev-3379	553	20	employee	employee	NOUN
inlawrev-3379	553	21	each	each	PRON
inlawrev-3379	553	22	pay	pay	VERB
inlawrev-3379	553	23	period.**^	period.**^	PUNCT
inlawrev-3379	553	24	an	an	DET
inlawrev-3379	553	25	employee	employee	NOUN
inlawrev-3379	553	26	is	be	AUX
inlawrev-3379	553	27	eligible	eligible	ADJ
inlawrev-3379	553	28	to	to	PART
inlawrev-3379	553	29	receive	receive	VERB
inlawrev-3379	553	30	the	the	DET
inlawrev-3379	553	31	credit	credit	NOUN
inlawrev-3379	553	32	if	if	SCONJ
inlawrev-3379	553	33	the	the	DET
inlawrev-3379	553	34	employee	employee	NOUN
inlawrev-3379	553	35	earned	earn	VERB
inlawrev-3379	553	36	less	less	ADJ
inlawrev-3379	553	37	than	than	ADP
inlawrev-3379	553	38	$	$	SYM
inlawrev-3379	553	39	25,760	25,760	NUM
inlawrev-3379	553	40	and	and	CCONJ
inlawrev-3379	553	41	has	have	VERB
inlawrev-3379	553	42	at	at	ADV
inlawrev-3379	553	43	least	least	ADJ
inlawrev-3379	553	44	one	one	NUM
inlawrev-3379	553	45	qualifying	qualify	VERB
inlawrev-3379	553	46	child	child	NOUN
inlawrev-3379	553	47	living	live	VERB
inlawrev-3379	553	48	in	in	ADP
inlawrev-3379	553	49	the	the	DET
inlawrev-3379	553	50	same	same	ADJ
inlawrev-3379	553	51	household	household	NOUN
inlawrev-3379	553	52	or	or	CCONJ
inlawrev-3379	553	53	if	if	SCONJ
inlawrev-3379	553	54	the	the	DET
inlawrev-3379	553	55	employee	employee	NOUN
inlawrev-3379	553	56	earned	earn	VERB
inlawrev-3379	553	57	less	less	ADJ
inlawrev-3379	553	58	than	than	ADP
inlawrev-3379	553	59	$	$	SYM
inlawrev-3379	553	60	29,290	29,290	NUM
inlawrev-3379	553	61	and	and	CCONJ
inlawrev-3379	553	62	had	have	VERB
inlawrev-3379	553	63	more	more	ADJ
inlawrev-3379	553	64	than	than	ADP
inlawrev-3379	553	65	one	one	NUM
inlawrev-3379	553	66	qualifying	qualify	VERB
inlawrev-3379	553	67	child	child	NOUN
inlawrev-3379	553	68	living	live	VERB
inlawrev-3379	553	69	in	in	ADP
inlawrev-3379	553	70	the	the	DET
inlawrev-3379	553	71	same	same	ADJ
inlawrev-3379	553	72	household	household	NOUN
inlawrev-3379	553	73	.	.	PUNCT
inlawrev-3379	554	1	"^	"^	PART
inlawrev-3379	554	2	employees	employee	NOUN
inlawrev-3379	554	3	without	without	ADP
inlawrev-3379	554	4	a	a	DET
inlawrev-3379	554	5	qualifying	qualify	VERB
inlawrev-3379	554	6	child	child	NOUN
inlawrev-3379	554	7	may	may	AUX
inlawrev-3379	554	8	still	still	ADV
inlawrev-3379	554	9	receive	receive	VERB
inlawrev-3379	554	10	the	the	DET
inlawrev-3379	554	11	credit	credit	NOUN
inlawrev-3379	554	12	if	if	SCONJ
inlawrev-3379	554	13	they	they	PRON
inlawrev-3379	554	14	earned	earn	VERB
inlawrev-3379	554	15	less	less	ADJ
inlawrev-3379	554	16	than	than	ADP
inlawrev-3379	554	17	$	$	SYM
inlawrev-3379	554	18	9770."^	9770."^	NUM
inlawrev-3379	554	19	for	for	ADP
inlawrev-3379	554	20	nannies	nanny	NOUN
inlawrev-3379	554	21	whose	whose	DET
inlawrev-3379	554	22	salaries	salary	NOUN
inlawrev-3379	554	23	hover	hover	VERB
inlawrev-3379	554	24	around	around	ADP
inlawrev-3379	554	25	minimum	minimum	NOUN
inlawrev-3379	554	26	wage	wage	NOUN
inlawrev-3379	554	27	,	,	PUNCT
inlawrev-3379	554	28	receipt	receipt	NOUN
inlawrev-3379	554	29	of	of	ADP
inlawrev-3379	554	30	the	the	DET
inlawrev-3379	554	31	earned	earn	VERB
inlawrev-3379	554	32	income	income	NOUN
inlawrev-3379	554	33	credit	credit	NOUN
inlawrev-3379	554	34	increases	increase	VERB
inlawrev-3379	554	35	the	the	DET
inlawrev-3379	554	36	employee	employee	NOUN
inlawrev-3379	554	37	's	's	PART
inlawrev-3379	554	38	net	net	NOUN
inlawrev-3379	554	39	"	"	PUNCT
inlawrev-3379	554	40	take	take	VERB
inlawrev-3379	554	41	home	home	NOUN
inlawrev-3379	554	42	"	"	PUNCT
inlawrev-3379	554	43	pay	pay	NOUN
inlawrev-3379	554	44	.	.	PUNCT
inlawrev-3379	555	1	however	however	ADV
inlawrev-3379	555	2	,	,	PUNCT
inlawrev-3379	555	3	many	many	ADJ
inlawrev-3379	555	4	domestic	domestic	ADJ
inlawrev-3379	555	5	workers	worker	NOUN
inlawrev-3379	555	6	unfamiliar	unfamiliar	ADJ
inlawrev-3379	555	7	with	with	ADP
inlawrev-3379	555	8	the	the	DET
inlawrev-3379	555	9	income	income	NOUN
inlawrev-3379	555	10	tax	tax	NOUN
inlawrev-3379	555	11	system	system	NOUN
inlawrev-3379	555	12	may	may	AUX
inlawrev-3379	555	13	not	not	PART
inlawrev-3379	555	14	be	be	AUX
inlawrev-3379	555	15	aware	aware	ADJ
inlawrev-3379	555	16	of	of	ADP
inlawrev-3379	555	17	this	this	DET
inlawrev-3379	555	18	federal	federal	ADJ
inlawrev-3379	555	19	tax	tax	NOUN
inlawrev-3379	555	20	subsidy	subsidy	NOUN
inlawrev-3379	555	21	.	.	PUNCT
inlawrev-3379	556	1	noncompliance	noncompliance	NOUN
inlawrev-3379	556	2	with	with	ADP
inlawrev-3379	556	3	the	the	DET
inlawrev-3379	556	4	nanny	nanny	NOUN
inlawrev-3379	556	5	tax	tax	NOUN
inlawrev-3379	556	6	requirements	requirement	NOUN
inlawrev-3379	556	7	has	have	AUX
inlawrev-3379	556	8	cost	cost	VERB
inlawrev-3379	556	9	employers	employer	NOUN
inlawrev-3379	556	10	as	as	ADV
inlawrev-3379	556	11	well	well	ADV
inlawrev-3379	556	12	,	,	PUNCT
inlawrev-3379	556	13	because	because	SCONJ
inlawrev-3379	556	14	federal	federal	ADJ
inlawrev-3379	556	15	child	child	NOUN
inlawrev-3379	556	16	care	care	NOUN
inlawrev-3379	556	17	subsidies	subsidy	NOUN
inlawrev-3379	556	18	are	be	AUX
inlawrev-3379	556	19	delivered	deliver	VERB
inlawrev-3379	556	20	through	through	ADP
inlawrev-3379	556	21	the	the	DET
inlawrev-3379	556	22	tax	tax	NOUN
inlawrev-3379	556	23	code	code	NOUN
inlawrev-3379	556	24	.	.	PUNCT
inlawrev-3379	557	1	federal	federal	ADJ
inlawrev-3379	557	2	child	child	NOUN
inlawrev-3379	557	3	care	care	NOUN
inlawrev-3379	557	4	subsidies	subsidy	NOUN
inlawrev-3379	557	5	include	include	VERB
inlawrev-3379	557	6	the	the	DET
inlawrev-3379	557	7	dependent	dependent	ADJ
inlawrev-3379	557	8	child	child	NOUN
inlawrev-3379	557	9	care	care	NOUN
inlawrev-3379	557	10	credit	credit	NOUN
inlawrev-3379	557	11	,	,	PUNCT
inlawrev-3379	557	12	as	as	ADV
inlawrev-3379	557	13	well	well	ADV
inlawrev-3379	557	14	as	as	ADP
inlawrev-3379	557	15	employer	employer	NOUN
inlawrev-3379	557	16	dependent	dependent	ADJ
inlawrev-3379	557	17	care	care	NOUN
inlawrev-3379	557	18	assistance	assistance	NOUN
inlawrev-3379	557	19	programs	program	NOUN
inlawrev-3379	557	20	.	.	PUNCT
inlawrev-3379	558	1	"^	"^	VERB
inlawrev-3379	558	2	to	to	PART
inlawrev-3379	558	3	receive	receive	VERB
inlawrev-3379	558	4	these	these	DET
inlawrev-3379	558	5	subsidies	subsidy	NOUN
inlawrev-3379	558	6	,	,	PUNCT
inlawrev-3379	558	7	the	the	DET
inlawrev-3379	558	8	taxpayer	taxpayer	NOUN
inlawrev-3379	558	9	111	111	NUM
inlawrev-3379	558	10	.	.	PUNCT
inlawrev-3379	559	1	see	see	VERB
inlawrev-3379	559	2	mary	mary	PROPN
inlawrev-3379	559	3	l.	l.	PROPN
inlawrev-3379	559	4	heen	heen	PROPN
inlawrev-3379	559	5	,	,	PUNCT
inlawrev-3379	559	6	welfare	welfare	NOUN
inlawrev-3379	559	7	reform	reform	NOUN
inlawrev-3379	559	8	,	,	PUNCT
inlawrev-3379	559	9	child	child	NOUN
inlawrev-3379	559	10	care	care	NOUN
inlawrev-3379	559	11	costs	cost	NOUN
inlawrev-3379	559	12	,	,	PUNCT
inlawrev-3379	559	13	and	and	CCONJ
inlawrev-3379	559	14	taxes	taxis	NOUN
inlawrev-3379	559	15	:	:	PUNCT
inlawrev-3379	559	16	delivering	deliver	VERB
inlawrev-3379	559	17	increased	increase	VERB
inlawrev-3379	559	18	work	work	NOUN
inlawrev-3379	559	19	-	-	PUNCT
inlawrev-3379	559	20	related	relate	VERB
inlawrev-3379	559	21	child	child	NOUN
inlawrev-3379	559	22	care	care	NOUN
inlawrev-3379	559	23	benefits	benefit	NOUN
inlawrev-3379	559	24	to	to	ADP
inlawrev-3379	559	25	low	low	ADJ
inlawrev-3379	559	26	-	-	PUNCT
inlawrev-3379	559	27	income	income	NOUN
inlawrev-3379	559	28	families	family	NOUN
inlawrev-3379	559	29	,	,	PUNCT
inlawrev-3379	559	30	13	13	NUM
inlawrev-3379	559	31	yale	yale	PROPN
inlawrev-3379	559	32	l.	l.	PROPN
inlawrev-3379	559	33	&	&	CCONJ
inlawrev-3379	559	34	pol'y	pol'y	PROPN
inlawrev-3379	559	35	rev	rev	VERB
inlawrev-3379	559	36	.	.	PROPN
inlawrev-3379	559	37	173	173	NUM
inlawrev-3379	559	38	,	,	PUNCT
inlawrev-3379	559	39	175	175	NUM
inlawrev-3379	559	40	(	(	PUNCT
inlawrev-3379	559	41	1995	1995	NUM
inlawrev-3379	559	42	)	)	PUNCT
inlawrev-3379	559	43	(	(	PUNCT
inlawrev-3379	559	44	noting	note	VERB
inlawrev-3379	559	45	that	that	SCONJ
inlawrev-3379	559	46	one	one	NUM
inlawrev-3379	559	47	example	example	NOUN
inlawrev-3379	559	48	of	of	ADP
inlawrev-3379	559	49	the	the	DET
inlawrev-3379	559	50	integration	integration	NOUN
inlawrev-3379	559	51	of	of	ADP
inlawrev-3379	559	52	the	the	DET
inlawrev-3379	559	53	tax	tax	NOUN
inlawrev-3379	559	54	and	and	CCONJ
inlawrev-3379	559	55	income	income	NOUN
inlawrev-3379	559	56	transfers	transfer	NOUN
inlawrev-3379	559	57	systems	system	NOUN
inlawrev-3379	559	58	is	be	AUX
inlawrev-3379	559	59	the	the	DET
inlawrev-3379	559	60	expansion	expansion	NOUN
inlawrev-3379	559	61	of	of	ADP
inlawrev-3379	559	62	the	the	DET
inlawrev-3379	559	63	refundable	refundable	ADJ
inlawrev-3379	559	64	earned	earn	VERB
inlawrev-3379	559	65	income	income	NOUN
inlawrev-3379	559	66	tax	tax	NOUN
inlawrev-3379	559	67	credit	credit	NOUN
inlawrev-3379	559	68	)	)	PUNCT
inlawrev-3379	559	69	.	.	PUNCT
inlawrev-3379	560	1	112	112	NUM
inlawrev-3379	560	2	.	.	PUNCT
inlawrev-3379	561	1	see	see	VERB
inlawrev-3379	561	2	infra	infra	NOUN
inlawrev-3379	561	3	notes	note	VERB
inlawrev-3379	561	4	113	113	NUM
inlawrev-3379	561	5	-	-	SYM
inlawrev-3379	561	6	17	17	NUM
inlawrev-3379	561	7	and	and	CCONJ
inlawrev-3379	561	8	accompanying	accompany	VERB
inlawrev-3379	561	9	text	text	NOUN
inlawrev-3379	561	10	for	for	ADP
inlawrev-3379	561	11	a	a	DET
inlawrev-3379	561	12	discussion	discussion	NOUN
inlawrev-3379	561	13	ofthe	ofthe	NOUN
inlawrev-3379	561	14	benefits	benefit	NOUN
inlawrev-3379	561	15	paid	pay	VERB
inlawrev-3379	561	16	under	under	ADP
inlawrev-3379	561	17	the	the	DET
inlawrev-3379	561	18	earned	earn	VERB
inlawrev-3379	561	19	income	income	NOUN
inlawrev-3379	561	20	credit	credit	NOUN
inlawrev-3379	561	21	.	.	PUNCT
inlawrev-3379	562	1	113	113	NUM
inlawrev-3379	562	2	.	.	PUNCT
inlawrev-3379	563	1	the	the	DET
inlawrev-3379	563	2	earned	earn	VERB
inlawrev-3379	563	3	income	income	NOUN
inlawrev-3379	563	4	credit	credit	NOUN
inlawrev-3379	563	5	reduces	reduce	VERB
inlawrev-3379	563	6	the	the	DET
inlawrev-3379	563	7	amount	amount	NOUN
inlawrev-3379	563	8	of	of	ADP
inlawrev-3379	563	9	taxes	taxis	NOUN
inlawrev-3379	563	10	the	the	DET
inlawrev-3379	563	11	employee	employee	NOUN
inlawrev-3379	563	12	owes	owe	VERB
inlawrev-3379	563	13	and	and	CCONJ
inlawrev-3379	563	14	may	may	AUX
inlawrev-3379	563	15	provide	provide	VERB
inlawrev-3379	563	16	a	a	DET
inlawrev-3379	563	17	reftind	reftind	NOUN
inlawrev-3379	563	18	in	in	ADP
inlawrev-3379	563	19	excess	excess	ADJ
inlawrev-3379	563	20	oftax	oftax	NOUN
inlawrev-3379	563	21	liability	liability	NOUN
inlawrev-3379	563	22	.	.	PUNCT
inlawrev-3379	564	1	the	the	DET
inlawrev-3379	564	2	credit	credit	NOUN
inlawrev-3379	564	3	is	be	AUX
inlawrev-3379	564	4	received	receive	VERB
inlawrev-3379	564	5	by	by	ADP
inlawrev-3379	564	6	completing	complete	VERB
inlawrev-3379	564	7	irs	irs	PROPN
inlawrev-3379	564	8	form	form	NOUN
inlawrev-3379	564	9	w-5	w-5	NOUN
inlawrev-3379	564	10	and	and	CCONJ
inlawrev-3379	564	11	line	line	NOUN
inlawrev-3379	564	12	59	59	NUM
inlawrev-3379	564	13	on	on	ADP
inlawrev-3379	564	14	form	form	NOUN
inlawrev-3379	564	15	1040	1040	NUM
inlawrev-3379	564	16	.	.	PUNCT
inlawrev-3379	565	1	1	1	NUM
inlawrev-3379	565	2	14	14	NUM
inlawrev-3379	565	3	.	.	PUNCT
inlawrev-3379	566	1	irc	irc	AUX
inlawrev-3379	566	2	§	§	PROPN
inlawrev-3379	566	3	32	32	NUM
inlawrev-3379	566	4	allows	allow	VERB
inlawrev-3379	566	5	a	a	DET
inlawrev-3379	566	6	refundable	refundable	ADJ
inlawrev-3379	566	7	credit	credit	NOUN
inlawrev-3379	566	8	against	against	ADP
inlawrev-3379	566	9	the	the	DET
inlawrev-3379	566	10	income	income	NOUN
inlawrev-3379	566	11	tax	tax	NOUN
inlawrev-3379	566	12	.	.	PUNCT
inlawrev-3379	567	1	i.r.c	i.r.c	NOUN
inlawrev-3379	567	2	.	.	PUNCT
inlawrev-3379	568	1	§	§	PROPN
inlawrev-3379	568	2	32	32	NUM
inlawrev-3379	568	3	(	(	PUNCT
inlawrev-3379	568	4	1994	1994	NUM
inlawrev-3379	568	5	&	&	CCONJ
inlawrev-3379	568	6	supp	supp	PROPN
inlawrev-3379	568	7	.	.	PUNCT
inlawrev-3379	569	1	ii	ii	PROPN
inlawrev-3379	569	2	1996	1996	NUM
inlawrev-3379	569	3	)	)	PUNCT
inlawrev-3379	569	4	.	.	PUNCT
inlawrev-3379	570	1	115	115	NUM
inlawrev-3379	570	2	.	.	PUNCT
inlawrev-3379	571	1	an	an	DET
inlawrev-3379	571	2	employee	employee	NOUN
inlawrev-3379	571	3	is	be	AUX
inlawrev-3379	571	4	eligible	eligible	ADJ
inlawrev-3379	571	5	to	to	PART
inlawrev-3379	571	6	receive	receive	VERB
inlawrev-3379	571	7	advanced	advanced	ADJ
inlawrev-3379	571	8	earned	earn	VERB
inlawrev-3379	571	9	income	income	NOUN
inlawrev-3379	571	10	credit	credit	NOUN
inlawrev-3379	571	11	payments	payment	NOUN
inlawrev-3379	571	12	if	if	SCONJ
inlawrev-3379	571	13	the	the	DET
inlawrev-3379	571	14	following	follow	VERB
inlawrev-3379	571	15	three	three	NUM
inlawrev-3379	571	16	conditions	condition	NOUN
inlawrev-3379	571	17	are	be	AUX
inlawrev-3379	571	18	met	meet	VERB
inlawrev-3379	571	19	:	:	PUNCT
inlawrev-3379	571	20	(	(	PUNCT
inlawrev-3379	571	21	1	1	X
inlawrev-3379	571	22	)	)	PUNCT
inlawrev-3379	571	23	the	the	DET
inlawrev-3379	571	24	employee	employee	NOUN
inlawrev-3379	571	25	has	have	AUX
inlawrev-3379	571	26	at	at	ADV
inlawrev-3379	571	27	least	least	ADJ
inlawrev-3379	571	28	one	one	NUM
inlawrev-3379	571	29	qualifying	qualify	VERB
inlawrev-3379	571	30	child	child	NOUN
inlawrev-3379	571	31	;	;	PUNCT
inlawrev-3379	571	32	(	(	PUNCT
inlawrev-3379	571	33	2	2	X
inlawrev-3379	571	34	)	)	PUNCT
inlawrev-3379	571	35	the	the	DET
inlawrev-3379	571	36	employee	employee	NOUN
inlawrev-3379	571	37	expects	expect	VERB
inlawrev-3379	571	38	that	that	SCONJ
inlawrev-3379	571	39	her	her	PRON
inlawrev-3379	571	40	1999	1999	NUM
inlawrev-3379	571	41	earned	earn	VERB
inlawrev-3379	571	42	income	income	NOUN
inlawrev-3379	571	43	and	and	CCONJ
inlawrev-3379	571	44	modified	modify	VERB
inlawrev-3379	571	45	adjusted	adjust	VERB
inlawrev-3379	571	46	gross	gross	ADJ
inlawrev-3379	571	47	income	income	NOUN
inlawrev-3379	571	48	will	will	AUX
inlawrev-3379	571	49	each	each	PRON
inlawrev-3379	571	50	be	be	AUX
inlawrev-3379	571	51	less	less	ADJ
inlawrev-3379	571	52	than	than	ADP
inlawrev-3379	571	53	$	$	SYM
inlawrev-3379	571	54	26,928	26,928	NUM
inlawrev-3379	571	55	,	,	PUNCT
inlawrev-3379	571	56	including	include	VERB
inlawrev-3379	571	57	spousal	spousal	NOUN
inlawrev-3379	571	58	income	income	NOUN
inlawrev-3379	571	59	if	if	SCONJ
inlawrev-3379	571	60	the	the	DET
inlawrev-3379	571	61	employee	employee	NOUN
inlawrev-3379	571	62	plans	plan	VERB
inlawrev-3379	571	63	to	to	PART
inlawrev-3379	571	64	file	file	VERB
inlawrev-3379	571	65	a	a	DET
inlawrev-3379	571	66	joint	joint	ADJ
inlawrev-3379	571	67	return	return	NOUN
inlawrev-3379	571	68	;	;	PUNCT
inlawrev-3379	571	69	and	and	CCONJ
inlawrev-3379	571	70	(	(	PUNCT
inlawrev-3379	571	71	3	3	X
inlawrev-3379	571	72	)	)	PUNCT
inlawrev-3379	571	73	the	the	DET
inlawrev-3379	571	74	employee	employee	NOUN
inlawrev-3379	571	75	expects	expect	VERB
inlawrev-3379	571	76	to	to	PART
inlawrev-3379	571	77	be	be	AUX
inlawrev-3379	571	78	able	able	ADJ
inlawrev-3379	571	79	to	to	PART
inlawrev-3379	571	80	claim	claim	VERB
inlawrev-3379	571	81	the	the	DET
inlawrev-3379	571	82	earned	earn	VERB
inlawrev-3379	571	83	income	income	NOUN
inlawrev-3379	571	84	credit	credit	NOUN
inlawrev-3379	571	85	in	in	ADP
inlawrev-3379	571	86	the	the	DET
inlawrev-3379	571	87	applicable	applicable	ADJ
inlawrev-3379	571	88	year	year	NOUN
inlawrev-3379	571	89	.	.	PUNCT
inlawrev-3379	572	1	see	see	VERB
inlawrev-3379	572	2	department	department	NOUN
inlawrev-3379	572	3	of	of	ADP
inlawrev-3379	572	4	the	the	DET
inlawrev-3379	572	5	treas	treas	PROPN
inlawrev-3379	572	6	.	.	PROPN
inlawrev-3379	572	7	,	,	PUNCT
inlawrev-3379	572	8	i.r.s	i.r.s	PROPN
inlawrev-3379	572	9	.	.	PUNCT
inlawrev-3379	573	1	1998	1998	NUM
inlawrev-3379	573	2	form	form	NOUN
inlawrev-3379	573	3	w-5	w-5	PROPN
inlawrev-3379	573	4	.	.	PUNCT
inlawrev-3379	574	1	116	116	NUM
inlawrev-3379	574	2	.	.	PUNCT
inlawrev-3379	575	1	5ee	5ee	ADJ
inlawrev-3379	575	2	i.r.c	i.r.c	NOUN
inlawrev-3379	575	3	.	.	PUNCT
inlawrev-3379	576	1	§	§	PROPN
inlawrev-3379	576	2	32	32	NUM
inlawrev-3379	576	3	.	.	PUNCT
inlawrev-3379	576	4	117	117	NUM
inlawrev-3379	576	5	.	.	PUNCT
inlawrev-3379	577	1	see	see	VERB
inlawrev-3379	577	2	i	i	PROPN
inlawrev-3379	577	3	d	d	PROPN
inlawrev-3379	577	4	118	118	NUM
inlawrev-3379	577	5	.	.	PUNCT
inlawrev-3379	578	1	see	see	VERB
inlawrev-3379	578	2	infra	infra	NOUN
inlawrev-3379	578	3	notes	note	VERB
inlawrev-3379	578	4	132	132	NUM
inlawrev-3379	578	5	-	-	SYM
inlawrev-3379	578	6	37	37	NUM
inlawrev-3379	578	7	and	and	CCONJ
inlawrev-3379	578	8	accompanying	accompany	VERB
inlawrev-3379	578	9	text	text	NOUN
inlawrev-3379	578	10	for	for	ADP
inlawrev-3379	578	11	a	a	DET
inlawrev-3379	578	12	discussion	discussion	NOUN
inlawrev-3379	578	13	of	of	ADP
inlawrev-3379	578	14	dependent	dependent	ADJ
inlawrev-3379	578	15	care	care	NOUN
inlawrev-3379	578	16	assistance	assistance	NOUN
inlawrev-3379	578	17	programs	program	NOUN
inlawrev-3379	578	18	.	.	PUNCT
inlawrev-3379	579	1	,	,	PUNCT
inlawrev-3379	579	2	1	1	NUM
inlawrev-3379	579	3	999	999	NUM
inlawrev-3379	579	4	]	]	PUNCT
inlawrev-3379	579	5	protecting	protect	VERB
inlawrev-3379	579	6	child	child	NOUN
inlawrev-3379	579	7	care	care	NOUN
inlawrev-3379	579	8	workers	worker	NOUN
inlawrev-3379	579	9	1	1	NUM
inlawrev-3379	579	10	205	205	NUM
inlawrev-3379	579	11	must	must	AUX
inlawrev-3379	579	12	provide	provide	VERB
inlawrev-3379	579	13	child	child	NOUN
inlawrev-3379	579	14	care	care	NOUN
inlawrev-3379	579	15	provider	provider	NOUN
inlawrev-3379	579	16	information	information	NOUN
inlawrev-3379	579	17	,	,	PUNCT
inlawrev-3379	579	18	such	such	ADJ
inlawrev-3379	579	19	as	as	ADP
inlawrev-3379	579	20	the	the	DET
inlawrev-3379	579	21	name	name	NOUN
inlawrev-3379	579	22	,	,	PUNCT
inlawrev-3379	579	23	social	social	ADJ
inlawrev-3379	579	24	security	security	NOUN
inlawrev-3379	579	25	number	number	NOUN
inlawrev-3379	579	26	,	,	PUNCT
inlawrev-3379	579	27	and	and	CCONJ
inlawrev-3379	579	28	address	address	NOUN
inlawrev-3379	579	29	of	of	ADP
inlawrev-3379	579	30	the	the	DET
inlawrev-3379	579	31	child	child	NOUN
inlawrev-3379	579	32	care	care	PROPN
inlawrev-3379	579	33	provider.^	provider.^	PROPN
inlawrev-3379	579	34	*	*	PUNCT
inlawrev-3379	579	35	^	^	PUNCT
inlawrev-3379	579	36	receipt	receipt	NOUN
inlawrev-3379	579	37	of	of	ADP
inlawrev-3379	579	38	the	the	DET
inlawrev-3379	579	39	currently	currently	ADV
inlawrev-3379	579	40	available	available	ADJ
inlawrev-3379	579	41	federal	federal	ADJ
inlawrev-3379	579	42	tax	tax	NOUN
inlawrev-3379	579	43	subsidies	subsidy	NOUN
inlawrev-3379	579	44	,	,	PUNCT
inlawrev-3379	579	45	while	while	SCONJ
inlawrev-3379	579	46	not	not	PART
inlawrev-3379	579	47	enough	enough	ADJ
inlawrev-3379	579	48	to	to	PART
inlawrev-3379	579	49	encourage	encourage	VERB
inlawrev-3379	579	50	employer	employer	NOUN
inlawrev-3379	579	51	compliance	compliance	NOUN
inlawrev-3379	579	52	,	,	PUNCT
inlawrev-3379	579	53	can	can	AUX
inlawrev-3379	579	54	alleviate	alleviate	VERB
inlawrev-3379	579	55	part	part	NOUN
inlawrev-3379	579	56	of	of	ADP
inlawrev-3379	579	57	the	the	DET
inlawrev-3379	579	58	burden	burden	NOUN
inlawrev-3379	579	59	associated	associate	VERB
inlawrev-3379	579	60	with	with	ADP
inlawrev-3379	579	61	paying	pay	VERB
inlawrev-3379	579	62	the	the	DET
inlawrev-3379	579	63	tax	tax	NOUN
inlawrev-3379	579	64	.	.	PUNCT
inlawrev-3379	580	1	the	the	DET
inlawrev-3379	580	2	federal	federal	ADJ
inlawrev-3379	580	3	revenue	revenue	NOUN
inlawrev-3379	580	4	lost	lose	VERB
inlawrev-3379	580	5	by	by	ADP
inlawrev-3379	580	6	domestic	domestic	ADJ
inlawrev-3379	580	7	workers	worker	NOUN
inlawrev-3379	580	8	'	'	PART
inlawrev-3379	580	9	unreported	unreported	ADJ
inlawrev-3379	580	10	income	income	NOUN
inlawrev-3379	580	11	results	result	NOUN
inlawrev-3379	580	12	from	from	ADP
inlawrev-3379	580	13	billions	billion	NOUN
inlawrev-3379	580	14	ofdollars	ofdollar	NOUN
inlawrev-3379	580	15	in	in	ADP
inlawrev-3379	580	16	unreported	unreported	ADJ
inlawrev-3379	580	17	payments	payment	NOUN
inlawrev-3379	580	18	for	for	ADP
inlawrev-3379	580	19	child	child	NOUN
inlawrev-3379	580	20	care.^^	care.^^	PUNCT
inlawrev-3379	580	21	°	°	ADP
inlawrev-3379	580	22	depletion	depletion	NOUN
inlawrev-3379	580	23	ofthe	ofthe	ADJ
inlawrev-3379	580	24	federal	federal	ADJ
inlawrev-3379	580	25	income	income	NOUN
inlawrev-3379	580	26	tax	tax	NOUN
inlawrev-3379	580	27	base	base	NOUN
inlawrev-3379	580	28	is	be	AUX
inlawrev-3379	580	29	not	not	PART
inlawrev-3379	580	30	the	the	DET
inlawrev-3379	580	31	only	only	ADJ
inlawrev-3379	580	32	cost	cost	NOUN
inlawrev-3379	580	33	of	of	ADP
inlawrev-3379	580	34	unreported	unreported	ADJ
inlawrev-3379	580	35	domestic	domestic	ADJ
inlawrev-3379	580	36	service	service	NOUN
inlawrev-3379	580	37	income	income	NOUN
inlawrev-3379	580	38	;	;	PUNCT
inlawrev-3379	580	39	the	the	DET
inlawrev-3379	580	40	ultimate	ultimate	ADJ
inlawrev-3379	580	41	burden	burden	NOUN
inlawrev-3379	580	42	for	for	ADP
inlawrev-3379	580	43	providing	provide	VERB
inlawrev-3379	580	44	for	for	ADP
inlawrev-3379	580	45	individuals	individual	NOUN
inlawrev-3379	580	46	unable	unable	ADJ
inlawrev-3379	580	47	to	to	PART
inlawrev-3379	580	48	provide	provide	VERB
inlawrev-3379	580	49	for	for	ADP
inlawrev-3379	580	50	themselves	themselves	PRON
inlawrev-3379	580	51	and	and	CCONJ
inlawrev-3379	580	52	their	their	PRON
inlawrev-3379	580	53	families	family	NOUN
inlawrev-3379	580	54	is	be	AUX
inlawrev-3379	580	55	borne	bear	VERB
inlawrev-3379	580	56	by	by	ADP
inlawrev-3379	580	57	society	society	NOUN
inlawrev-3379	580	58	at	at	ADP
inlawrev-3379	580	59	large	large	ADJ
inlawrev-3379	580	60	.	.	PUNCT
inlawrev-3379	581	1	without	without	ADP
inlawrev-3379	581	2	social	social	ADJ
inlawrev-3379	581	3	security	security	NOUN
inlawrev-3379	581	4	,	,	PUNCT
inlawrev-3379	581	5	disability	disability	NOUN
inlawrev-3379	581	6	,	,	PUNCT
inlawrev-3379	581	7	and	and	CCONJ
inlawrev-3379	581	8	unemployment	unemployment	NOUN
inlawrev-3379	581	9	compensation	compensation	NOUN
inlawrev-3379	581	10	,	,	PUNCT
inlawrev-3379	581	11	domestic	domestic	ADJ
inlawrev-3379	581	12	workers	worker	NOUN
inlawrev-3379	581	13	are	be	AUX
inlawrev-3379	581	14	more	more	ADV
inlawrev-3379	581	15	susceptible	susceptible	ADJ
inlawrev-3379	581	16	to	to	ADP
inlawrev-3379	581	17	dependence	dependence	NOUN
inlawrev-3379	581	18	on	on	ADP
inlawrev-3379	581	19	other	other	ADJ
inlawrev-3379	581	20	government	government	NOUN
inlawrev-3379	581	21	programs	program	NOUN
inlawrev-3379	581	22	such	such	ADJ
inlawrev-3379	581	23	as	as	ADP
inlawrev-3379	581	24	welfare	welfare	NOUN
inlawrev-3379	581	25	if	if	SCONJ
inlawrev-3379	581	26	they	they	PRON
inlawrev-3379	581	27	become	become	VERB
inlawrev-3379	581	28	sick	sick	ADJ
inlawrev-3379	581	29	or	or	CCONJ
inlawrev-3379	581	30	lose	lose	VERB
inlawrev-3379	581	31	their	their	PRON
inlawrev-3379	581	32	jobs	job	NOUN
inlawrev-3379	581	33	.	.	PUNCT
inlawrev-3379	582	1	^^^	^^^	NOUN
inlawrev-3379	582	2	iv	iv	X
inlawrev-3379	582	3	.	.	NOUN
inlawrev-3379	582	4	models	model	NOUN
inlawrev-3379	582	5	for	for	ADP
inlawrev-3379	582	6	reform	reform	NOUN
inlawrev-3379	582	7	it	it	PRON
inlawrev-3379	582	8	is	be	AUX
inlawrev-3379	582	9	impossible	impossible	ADJ
inlawrev-3379	582	10	,	,	PUNCT
inlawrev-3379	582	11	absent	absent	ADJ
inlawrev-3379	582	12	extreme	extreme	ADJ
inlawrev-3379	582	13	punitive	punitive	ADJ
inlawrev-3379	582	14	measures	measure	NOUN
inlawrev-3379	582	15	such	such	ADJ
inlawrev-3379	582	16	as	as	ADP
inlawrev-3379	582	17	intruding	intrude	VERB
inlawrev-3379	582	18	on	on	ADP
inlawrev-3379	582	19	the	the	DET
inlawrev-3379	582	20	privacy	privacy	NOUN
inlawrev-3379	582	21	ofthe	ofthe	PROPN
inlawrev-3379	582	22	employer	employer	NOUN
inlawrev-3379	582	23	's	's	PART
inlawrev-3379	582	24	home	home	NOUN
inlawrev-3379	582	25	,	,	PUNCT
inlawrev-3379	582	26	and	and	CCONJ
inlawrev-3379	582	27	coordination	coordination	NOUN
inlawrev-3379	582	28	between	between	ADP
inlawrev-3379	582	29	federal	federal	ADJ
inlawrev-3379	582	30	agencies	agency	NOUN
inlawrev-3379	582	31	such	such	ADJ
inlawrev-3379	582	32	as	as	ADP
inlawrev-3379	582	33	the	the	DET
inlawrev-3379	582	34	ins	in	NOUN
inlawrev-3379	582	35	and	and	CCONJ
inlawrev-3379	582	36	the	the	DET
inlawrev-3379	582	37	irs	irs	PROPN
inlawrev-3379	582	38	,	,	PUNCT
inlawrev-3379	582	39	for	for	SCONJ
inlawrev-3379	582	40	the	the	DET
inlawrev-3379	582	41	government	government	NOUN
inlawrev-3379	582	42	to	to	PART
inlawrev-3379	582	43	deter	deter	VERB
inlawrev-3379	582	44	the	the	DET
inlawrev-3379	582	45	hiring	hiring	NOUN
inlawrev-3379	582	46	of	of	ADP
inlawrev-3379	582	47	illegal	illegal	ADJ
inlawrev-3379	582	48	domestic	domestic	ADJ
inlawrev-3379	582	49	workers	worker	NOUN
inlawrev-3379	582	50	.	.	PUNCT
inlawrev-3379	583	1	reform	reform	NOUN
inlawrev-3379	583	2	must	must	AUX
inlawrev-3379	583	3	come	come	VERB
inlawrev-3379	583	4	through	through	ADP
inlawrev-3379	583	5	encouraging	encourage	VERB
inlawrev-3379	583	6	taxpayers	taxpayer	NOUN
inlawrev-3379	583	7	to	to	PART
inlawrev-3379	583	8	voluntarily	voluntarily	ADV
inlawrev-3379	583	9	comply	comply	VERB
inlawrev-3379	583	10	with	with	ADP
inlawrev-3379	583	11	the	the	DET
inlawrev-3379	583	12	employment	employment	NOUN
inlawrev-3379	583	13	tax	tax	NOUN
inlawrev-3379	583	14	laws	law	NOUN
inlawrev-3379	583	15	.	.	PUNCT
inlawrev-3379	584	1	compliance	compliance	NOUN
inlawrev-3379	584	2	can	can	AUX
inlawrev-3379	584	3	be	be	AUX
inlawrev-3379	584	4	increased	increase	VERB
inlawrev-3379	584	5	by	by	ADP
inlawrev-3379	584	6	attacking	attack	VERB
inlawrev-3379	584	7	three	three	NUM
inlawrev-3379	584	8	fronts	front	NOUN
inlawrev-3379	584	9	:	:	PUNCT
inlawrev-3379	584	10	enforcement	enforcement	NOUN
inlawrev-3379	584	11	,	,	PUNCT
inlawrev-3379	584	12	information	information	NOUN
inlawrev-3379	584	13	,	,	PUNCT
inlawrev-3379	584	14	and	and	CCONJ
inlawrev-3379	584	15	incentives	incentive	NOUN
inlawrev-3379	584	16	.	.	PUNCT
inlawrev-3379	585	1	it	it	PRON
inlawrev-3379	585	2	is	be	AUX
inlawrev-3379	585	3	only	only	ADV
inlawrev-3379	585	4	when	when	SCONJ
inlawrev-3379	585	5	household	household	NOUN
inlawrev-3379	585	6	employers	employer	NOUN
inlawrev-3379	585	7	receive	receive	VERB
inlawrev-3379	585	8	incentives	incentive	NOUN
inlawrev-3379	585	9	,	,	PUNCT
inlawrev-3379	585	10	fear	fear	NOUN
inlawrev-3379	585	11	retribution	retribution	NOUN
inlawrev-3379	585	12	,	,	PUNCT
inlawrev-3379	585	13	and	and	CCONJ
inlawrev-3379	585	14	are	be	AUX
inlawrev-3379	585	15	informed	inform	VERB
inlawrev-3379	585	16	of	of	ADP
inlawrev-3379	585	17	how	how	SCONJ
inlawrev-3379	585	18	to	to	PART
inlawrev-3379	585	19	comply	comply	VERB
inlawrev-3379	585	20	with	with	ADP
inlawrev-3379	585	21	the	the	DET
inlawrev-3379	585	22	law	law	NOUN
inlawrev-3379	585	23	that	that	PRON
inlawrev-3379	585	24	any	any	DET
inlawrev-3379	585	25	increase	increase	NOUN
inlawrev-3379	585	26	in	in	ADP
inlawrev-3379	585	27	the	the	DET
inlawrev-3379	585	28	voluntary	voluntary	ADJ
inlawrev-3379	585	29	payment	payment	NOUN
inlawrev-3379	585	30	of	of	ADP
inlawrev-3379	585	31	employment	employment	NOUN
inlawrev-3379	585	32	taxes	taxis	NOUN
inlawrev-3379	585	33	will	will	AUX
inlawrev-3379	585	34	occur	occur	VERB
inlawrev-3379	585	35	.	.	PUNCT
inlawrev-3379	586	1	a.	a.	NOUN
inlawrev-3379	586	2	enforcement	enforcement	PROPN
inlawrev-3379	586	3	enforcement	enforcement	PROPN
inlawrev-3379	586	4	ofthe	ofthe	ADJ
inlawrev-3379	586	5	nanny	nanny	NOUN
inlawrev-3379	586	6	tax	tax	NOUN
inlawrev-3379	586	7	provisions	provision	NOUN
inlawrev-3379	586	8	provides	provide	VERB
inlawrev-3379	586	9	the	the	DET
inlawrev-3379	586	10	best	good	ADJ
inlawrev-3379	586	11	weapon	weapon	NOUN
inlawrev-3379	586	12	to	to	PART
inlawrev-3379	586	13	combat	combat	VERB
inlawrev-3379	586	14	evasion	evasion	NOUN
inlawrev-3379	586	15	ofthe	ofthe	NOUN
inlawrev-3379	586	16	employment	employment	NOUN
inlawrev-3379	586	17	taxes	taxis	NOUN
inlawrev-3379	586	18	by	by	ADP
inlawrev-3379	586	19	household	household	NOUN
inlawrev-3379	586	20	employers	employer	NOUN
inlawrev-3379	586	21	.	.	PUNCT
inlawrev-3379	587	1	to	to	PART
inlawrev-3379	587	2	enforce	enforce	VERB
inlawrev-3379	587	3	the	the	DET
inlawrev-3379	587	4	law	law	NOUN
inlawrev-3379	587	5	,	,	PUNCT
inlawrev-3379	587	6	taxpayers	taxpayer	NOUN
inlawrev-3379	587	7	subject	subject	ADJ
inlawrev-3379	587	8	to	to	ADP
inlawrev-3379	587	9	the	the	DET
inlawrev-3379	587	10	tax	tax	NOUN
inlawrev-3379	587	11	must	must	AUX
inlawrev-3379	587	12	be	be	AUX
inlawrev-3379	587	13	identified	identify	VERB
inlawrev-3379	587	14	and	and	CCONJ
inlawrev-3379	587	15	stiff	stiff	ADJ
inlawrev-3379	587	16	penalties	penalty	NOUN
inlawrev-3379	587	17	must	must	AUX
inlawrev-3379	587	18	be	be	AUX
inlawrev-3379	587	19	imposed	impose	VERB
inlawrev-3379	587	20	.	.	PUNCT
inlawrev-3379	588	1	despite	despite	SCONJ
inlawrev-3379	588	2	the	the	DET
inlawrev-3379	588	3	flagrant	flagrant	NOUN
inlawrev-3379	588	4	flouting	flouting	NOUN
inlawrev-3379	588	5	of	of	ADP
inlawrev-3379	588	6	the	the	DET
inlawrev-3379	588	7	law	law	NOUN
inlawrev-3379	588	8	by	by	ADP
inlawrev-3379	588	9	household	household	NOUN
inlawrev-3379	588	10	employers	employer	NOUN
inlawrev-3379	588	11	and	and	CCONJ
inlawrev-3379	588	12	the	the	DET
inlawrev-3379	588	13	publicity	publicity	NOUN
inlawrev-3379	588	14	surrounding	surround	VERB
inlawrev-3379	588	15	the	the	DET
inlawrev-3379	588	16	issue	issue	NOUN
inlawrev-3379	588	17	in	in	ADP
inlawrev-3379	588	18	recent	recent	ADJ
inlawrev-3379	588	19	years	year	NOUN
inlawrev-3379	588	20	,	,	PUNCT
inlawrev-3379	588	21	there	there	PRON
inlawrev-3379	588	22	has	have	AUX
inlawrev-3379	588	23	been	be	AUX
inlawrev-3379	588	24	very	very	ADV
inlawrev-3379	588	25	little	little	ADJ
inlawrev-3379	588	26	enforcement	enforcement	NOUN
inlawrev-3379	588	27	of	of	ADP
inlawrev-3379	588	28	the	the	DET
inlawrev-3379	588	29	nanny	nanny	NOUN
inlawrev-3379	588	30	tax	tax	NOUN
inlawrev-3379	588	31	provisions	provision	NOUN
inlawrev-3379	588	32	.	.	PUNCT
inlawrev-3379	589	1	the	the	DET
inlawrev-3379	589	2	irs	irs	PROPN
inlawrev-3379	589	3	has	have	AUX
inlawrev-3379	589	4	suggested	suggest	VERB
inlawrev-3379	589	5	more	more	ADJ
inlawrev-3379	589	6	diligent	diligent	ADJ
inlawrev-3379	589	7	enforcement	enforcement	NOUN
inlawrev-3379	589	8	of	of	ADP
inlawrev-3379	589	9	the	the	DET
inlawrev-3379	589	10	nanny	nanny	NOUN
inlawrev-3379	589	11	tax	tax	NOUN
inlawrev-3379	589	12	provisions	provision	NOUN
inlawrev-3379	589	13	for	for	ADP
inlawrev-3379	589	14	some	some	DET
inlawrev-3379	589	15	time	time	NOUN
inlawrev-3379	589	16	with	with	ADP
inlawrev-3379	589	17	few	few	ADJ
inlawrev-3379	589	18	results	result	NOUN
inlawrev-3379	589	19	.	.	PUNCT
inlawrev-3379	590	1	enforcement	enforcement	NOUN
inlawrev-3379	590	2	of	of	ADP
inlawrev-3379	590	3	the	the	DET
inlawrev-3379	590	4	nanny	nanny	NOUN
inlawrev-3379	590	5	tax	tax	NOUN
inlawrev-3379	590	6	provisions	provision	NOUN
inlawrev-3379	590	7	is	be	AUX
inlawrev-3379	590	8	easier	easy	ADJ
inlawrev-3379	590	9	than	than	ADP
inlawrev-3379	590	10	enforcing	enforce	VERB
inlawrev-3379	590	11	other	other	ADJ
inlawrev-3379	590	12	irc	irc	PROPN
inlawrev-3379	590	13	119	119	NUM
inlawrev-3379	590	14	.	.	PUNCT
inlawrev-3379	591	1	taxpayers	taxpayer	NOUN
inlawrev-3379	591	2	who	who	PRON
inlawrev-3379	591	3	want	want	VERB
inlawrev-3379	591	4	to	to	PART
inlawrev-3379	591	5	take	take	VERB
inlawrev-3379	591	6	the	the	DET
inlawrev-3379	591	7	dependent	dependent	ADJ
inlawrev-3379	591	8	child	child	NOUN
inlawrev-3379	591	9	care	care	NOUN
inlawrev-3379	591	10	credit	credit	NOUN
inlawrev-3379	591	11	or	or	CCONJ
inlawrev-3379	591	12	receive	receive	VERB
inlawrev-3379	591	13	employer	employer	NOUN
inlawrev-3379	591	14	provided	provide	VERB
inlawrev-3379	591	15	child	child	NOUN
inlawrev-3379	591	16	care	care	NOUN
inlawrev-3379	591	17	benefits	benefit	NOUN
inlawrev-3379	591	18	must	must	AUX
inlawrev-3379	591	19	complete	complete	VERB
inlawrev-3379	591	20	form	form	NOUN
inlawrev-3379	591	21	2441	2441	NUM
inlawrev-3379	591	22	.	.	PUNCT
inlawrev-3379	592	1	the	the	DET
inlawrev-3379	592	2	form	form	NOUN
inlawrev-3379	592	3	requires	require	VERB
inlawrev-3379	592	4	the	the	DET
inlawrev-3379	592	5	taxpayer	taxpayer	NOUN
inlawrev-3379	592	6	to	to	PART
inlawrev-3379	592	7	furnish	furnish	VERB
inlawrev-3379	592	8	the	the	DET
inlawrev-3379	592	9	providers	provider	NOUN
inlawrev-3379	592	10	name	name	NOUN
inlawrev-3379	592	11	,	,	PUNCT
inlawrev-3379	592	12	address	address	NOUN
inlawrev-3379	592	13	,	,	PUNCT
inlawrev-3379	592	14	social	social	ADJ
inlawrev-3379	592	15	security	security	NOUN
inlawrev-3379	592	16	number	number	NOUN
inlawrev-3379	592	17	and	and	CCONJ
inlawrev-3379	592	18	the	the	DET
inlawrev-3379	592	19	amount	amount	NOUN
inlawrev-3379	592	20	paid	pay	VERB
inlawrev-3379	592	21	.	.	PUNCT
inlawrev-3379	593	1	department	department	NOUN
inlawrev-3379	593	2	of	of	ADP
inlawrev-3379	593	3	the	the	DET
inlawrev-3379	593	4	treas	treas	PROPN
inlawrev-3379	593	5	.	.	PROPN
inlawrev-3379	593	6	,	,	PUNCT
inlawrev-3379	593	7	i.r.s	i.r.s	PROPN
inlawrev-3379	593	8	.	.	PUNCT
inlawrev-3379	594	1	form	form	PROPN
inlawrev-3379	594	2	2441	2441	NUM
inlawrev-3379	594	3	.	.	PUNCT
inlawrev-3379	595	1	120	120	NUM
inlawrev-3379	595	2	.	.	PUNCT
inlawrev-3379	596	1	see	see	VERB
inlawrev-3379	596	2	larry	larry	PROPN
inlawrev-3379	596	3	tumell	tumell	PROPN
inlawrev-3379	596	4	et	et	PROPN
inlawrev-3379	596	5	al	al	PROPN
inlawrev-3379	596	6	.	.	PROPN
inlawrev-3379	596	7	,	,	PUNCT
inlawrev-3379	596	8	nannygate	nannygate	VERB
inlawrev-3379	596	9	:	:	PUNCT
inlawrev-3379	596	10	an	an	DET
inlawrev-3379	596	11	overview	overview	NOUN
inlawrev-3379	596	12	of	of	ADP
inlawrev-3379	596	13	payroll	payroll	NOUN
inlawrev-3379	596	14	tax	tax	NOUN
inlawrev-3379	596	15	rules	rule	NOUN
inlawrev-3379	596	16	and	and	CCONJ
inlawrev-3379	596	17	immigration	immigration	NOUN
inlawrev-3379	596	18	laws	law	NOUN
inlawrev-3379	596	19	,	,	PUNCT
inlawrev-3379	596	20	j.	j.	PROPN
inlawrev-3379	596	21	acct	acct	PROPN
inlawrev-3379	596	22	.	.	PUNCT
inlawrev-3379	596	23	,	,	PUNCT
inlawrev-3379	596	24	july	july	PROPN
inlawrev-3379	596	25	1993	1993	NUM
inlawrev-3379	596	26	,	,	PUNCT
inlawrev-3379	596	27	at	at	ADP
inlawrev-3379	596	28	36	36	NUM
inlawrev-3379	596	29	.	.	PUNCT
inlawrev-3379	596	30	121	121	NUM
inlawrev-3379	596	31	.	.	PUNCT
inlawrev-3379	597	1	these	these	DET
inlawrev-3379	597	2	workers	worker	NOUN
inlawrev-3379	597	3	are	be	AUX
inlawrev-3379	597	4	often	often	ADV
inlawrev-3379	597	5	immigrants	immigrant	NOUN
inlawrev-3379	597	6	.	.	PUNCT
inlawrev-3379	598	1	in	in	ADP
inlawrev-3379	598	2	california	california	PROPN
inlawrev-3379	598	3	,	,	PUNCT
inlawrev-3379	598	4	the	the	DET
inlawrev-3379	598	5	percentage	percentage	NOUN
inlawrev-3379	598	6	of	of	ADP
inlawrev-3379	598	7	immigrant	immigrant	ADJ
inlawrev-3379	598	8	child	child	NOUN
inlawrev-3379	598	9	care	care	NOUN
inlawrev-3379	598	10	workers	worker	NOUN
inlawrev-3379	598	11	has	have	AUX
inlawrev-3379	598	12	jumped	jump	VERB
inlawrev-3379	598	13	from	from	ADP
inlawrev-3379	598	14	20	20	NUM
inlawrev-3379	598	15	%	%	NOUN
inlawrev-3379	598	16	in	in	ADP
inlawrev-3379	598	17	1980	1980	NUM
inlawrev-3379	598	18	to	to	ADP
inlawrev-3379	598	19	56	56	NUM
inlawrev-3379	598	20	%	%	NOUN
inlawrev-3379	598	21	in	in	ADP
inlawrev-3379	598	22	1996	1996	NUM
inlawrev-3379	598	23	.	.	PUNCT
inlawrev-3379	599	1	see	see	VERB
inlawrev-3379	599	2	patrick	patrick	PROPN
inlawrev-3379	599	3	j.	j.	PROPN
inlawrev-3379	599	4	mcdonnell	mcdonnell	PROPN
inlawrev-3379	599	5	,	,	PUNCT
inlawrev-3379	599	6	jobs	job	NOUN
inlawrev-3379	599	7	exist	exist	VERB
inlawrev-3379	599	8	for	for	ADP
inlawrev-3379	599	9	immigrants	immigrant	NOUN
inlawrev-3379	599	10	,	,	PUNCT
inlawrev-3379	599	11	study	study	NOUN
inlawrev-3379	599	12	finds	find	VERB
inlawrev-3379	599	13	labor	labor	NOUN
inlawrev-3379	599	14	:	:	PUNCT
inlawrev-3379	599	15	report	report	NOUN
inlawrev-3379	599	16	says	say	VERB
inlawrev-3379	599	17	unskilled	unskilled	ADJ
inlawrev-3379	599	18	new	new	ADJ
inlawrev-3379	599	19	arrivals	arrival	NOUN
inlawrev-3379	599	20	are	be	AUX
inlawrev-3379	599	21	"	"	PUNCT
inlawrev-3379	599	22	structurally	structurally	ADV
inlawrev-3379	599	23	embedded	embed	VERB
inlawrev-3379	599	24	"	"	PUNCT
inlawrev-3379	599	25	in	in	ADP
inlawrev-3379	599	26	the	the	DET
inlawrev-3379	599	27	economy	economy	NOUN
inlawrev-3379	599	28	,	,	PUNCT
inlawrev-3379	599	29	including	include	VERB
inlawrev-3379	599	30	growing	grow	VERB
inlawrev-3379	599	31	high	high	ADJ
inlawrev-3379	599	32	tech	tech	NOUN
inlawrev-3379	599	33	sector	sector	NOUN
inlawrev-3379	599	34	,	,	PUNCT
inlawrev-3379	599	35	l.a	l.a	PROPN
inlawrev-3379	599	36	.	.	PROPN
inlawrev-3379	599	37	times	times	PROPN
inlawrev-3379	599	38	,	,	PUNCT
inlawrev-3379	599	39	may	may	AUX
inlawrev-3379	599	40	4	4	NUM
inlawrev-3379	599	41	,	,	PUNCT
inlawrev-3379	599	42	1998	1998	NUM
inlawrev-3379	599	43	,	,	PUNCT
inlawrev-3379	599	44	at	at	ADP
inlawrev-3379	599	45	bl	bl	PROPN
inlawrev-3379	599	46	.	.	PUNCT
inlawrev-3379	600	1	1206	1206	NUM
inlawrev-3379	600	2	indiana	indiana	PROPN
inlawrev-3379	600	3	law	law	PROPN
inlawrev-3379	600	4	review	review	NOUN
inlawrev-3379	601	1	[	[	X
inlawrev-3379	601	2	vol	vol	NOUN
inlawrev-3379	601	3	.	.	PUNCT
inlawrev-3379	602	1	32:1187	32:1187	NUM
inlawrev-3379	602	2	provisions	provision	NOUN
inlawrev-3379	602	3	because	because	SCONJ
inlawrev-3379	602	4	many	many	ADJ
inlawrev-3379	602	5	taxpayers	taxpayer	NOUN
inlawrev-3379	602	6	with	with	ADP
inlawrev-3379	602	7	dependent	dependent	ADJ
inlawrev-3379	602	8	children	child	NOUN
inlawrev-3379	602	9	are	be	AUX
inlawrev-3379	602	10	a	a	DET
inlawrev-3379	602	11	self	self	NOUN
inlawrev-3379	602	12	-	-	PUNCT
inlawrev-3379	602	13	identifying	identify	VERB
inlawrev-3379	602	14	group	group	NOUN
inlawrev-3379	602	15	.	.	PUNCT
inlawrev-3379	603	1	taxpayers	taxpayer	NOUN
inlawrev-3379	603	2	with	with	ADP
inlawrev-3379	603	3	dependent	dependent	ADJ
inlawrev-3379	603	4	children	child	NOUN
inlawrev-3379	603	5	are	be	AUX
inlawrev-3379	603	6	entitled	entitle	VERB
inlawrev-3379	603	7	to	to	ADP
inlawrev-3379	603	8	a	a	DET
inlawrev-3379	603	9	dependency	dependency	NOUN
inlawrev-3379	603	10	exemption	exemption	NOUN
inlawrev-3379	603	11	.	.	PUNCT
inlawrev-3379	604	1	^^^	^^^	PUNCT
inlawrev-3379	604	2	for	for	ADP
inlawrev-3379	604	3	taxpayers	taxpayer	NOUN
inlawrev-3379	604	4	taking	take	VERB
inlawrev-3379	604	5	the	the	DET
inlawrev-3379	604	6	exemption	exemption	NOUN
inlawrev-3379	604	7	,	,	PUNCT
inlawrev-3379	604	8	the	the	DET
inlawrev-3379	604	9	age	age	NOUN
inlawrev-3379	604	10	,	,	PUNCT
inlawrev-3379	604	11	name	name	NOUN
inlawrev-3379	604	12	,	,	PUNCT
inlawrev-3379	604	13	and	and	CCONJ
inlawrev-3379	604	14	social	social	ADJ
inlawrev-3379	604	15	security	security	NOUN
inlawrev-3379	604	16	number	number	NOUN
inlawrev-3379	604	17	of	of	ADP
inlawrev-3379	604	18	the	the	DET
inlawrev-3379	604	19	dependent	dependent	ADJ
inlawrev-3379	604	20	child	child	NOUN
inlawrev-3379	604	21	must	must	AUX
inlawrev-3379	604	22	be	be	AUX
inlawrev-3379	604	23	provided	provide	VERB
inlawrev-3379	604	24	on	on	ADP
inlawrev-3379	604	25	a	a	DET
inlawrev-3379	604	26	taxpayer	taxpayer	NOUN
inlawrev-3379	604	27	's	's	PART
inlawrev-3379	604	28	return	return	NOUN
inlawrev-3379	604	29	.	.	PUNCT
inlawrev-3379	605	1	the	the	DET
inlawrev-3379	605	2	review	review	NOUN
inlawrev-3379	605	3	of	of	ADP
inlawrev-3379	605	4	dependency	dependency	NOUN
inlawrev-3379	605	5	information	information	NOUN
inlawrev-3379	605	6	provides	provide	VERB
inlawrev-3379	605	7	a	a	DET
inlawrev-3379	605	8	valuable	valuable	ADJ
inlawrev-3379	605	9	tool	tool	NOUN
inlawrev-3379	605	10	in	in	ADP
inlawrev-3379	605	11	enforcing	enforce	VERB
inlawrev-3379	605	12	the	the	DET
inlawrev-3379	605	13	nanny	nanny	NOUN
inlawrev-3379	605	14	tax	tax	NOUN
inlawrev-3379	605	15	provisions	provision	NOUN
inlawrev-3379	605	16	.	.	PUNCT
inlawrev-3379	606	1	the	the	DET
inlawrev-3379	606	2	irs	irs	PROPN
inlawrev-3379	606	3	can	can	AUX
inlawrev-3379	606	4	identify	identify	VERB
inlawrev-3379	606	5	returns	return	NOUN
inlawrev-3379	606	6	that	that	PRON
inlawrev-3379	606	7	list	list	VERB
inlawrev-3379	606	8	young	young	ADJ
inlawrev-3379	606	9	children	child	NOUN
inlawrev-3379	606	10	,	,	PUNCT
inlawrev-3379	606	11	particularly	particularly	ADV
inlawrev-3379	606	12	children	child	NOUN
inlawrev-3379	606	13	who	who	PRON
inlawrev-3379	606	14	are	be	AUX
inlawrev-3379	606	15	not	not	PART
inlawrev-3379	606	16	yet	yet	ADV
inlawrev-3379	606	17	of	of	ADP
inlawrev-3379	606	18	school	school	NOUN
inlawrev-3379	606	19	age	age	NOUN
inlawrev-3379	606	20	.	.	PUNCT
inlawrev-3379	607	1	these	these	DET
inlawrev-3379	607	2	returns	return	NOUN
inlawrev-3379	607	3	can	can	AUX
inlawrev-3379	607	4	be	be	AUX
inlawrev-3379	607	5	further	far	ADV
inlawrev-3379	607	6	examined	examine	VERB
inlawrev-3379	607	7	to	to	PART
inlawrev-3379	607	8	determine	determine	VERB
inlawrev-3379	607	9	if	if	SCONJ
inlawrev-3379	607	10	both	both	DET
inlawrev-3379	607	11	parents	parent	NOUN
inlawrev-3379	607	12	work	work	VERB
inlawrev-3379	607	13	outside	outside	ADP
inlawrev-3379	607	14	the	the	DET
inlawrev-3379	607	15	home	home	NOUN
inlawrev-3379	607	16	.	.	PUNCT
inlawrev-3379	608	1	other	other	ADJ
inlawrev-3379	608	2	factors	factor	NOUN
inlawrev-3379	608	3	can	can	AUX
inlawrev-3379	608	4	be	be	AUX
inlawrev-3379	608	5	reviewed	review	VERB
inlawrev-3379	608	6	based	base	VERB
inlawrev-3379	608	7	on	on	ADP
inlawrev-3379	608	8	information	information	NOUN
inlawrev-3379	608	9	contained	contain	VERB
inlawrev-3379	608	10	in	in	ADP
inlawrev-3379	608	11	the	the	DET
inlawrev-3379	608	12	returns	return	NOUN
inlawrev-3379	608	13	,	,	PUNCT
inlawrev-3379	608	14	such	such	ADJ
inlawrev-3379	608	15	as	as	ADP
inlawrev-3379	608	16	gross	gross	ADJ
inlawrev-3379	608	17	income	income	NOUN
inlawrev-3379	608	18	and	and	CCONJ
inlawrev-3379	608	19	the	the	DET
inlawrev-3379	608	20	deduction	deduction	NOUN
inlawrev-3379	608	21	of	of	ADP
inlawrev-3379	608	22	expenses	expense	NOUN
inlawrev-3379	608	23	paid	pay	VERB
inlawrev-3379	608	24	to	to	ADP
inlawrev-3379	608	25	child	child	NOUN
inlawrev-3379	608	26	care	care	NOUN
inlawrev-3379	608	27	providers	provider	NOUN
inlawrev-3379	608	28	.	.	PUNCT
inlawrev-3379	609	1	collecting	collect	VERB
inlawrev-3379	609	2	this	this	DET
inlawrev-3379	609	3	information	information	NOUN
inlawrev-3379	609	4	allows	allow	VERB
inlawrev-3379	609	5	the	the	DET
inlawrev-3379	609	6	irs	irs	PROPN
inlawrev-3379	609	7	to	to	PART
inlawrev-3379	609	8	trigger	trigger	VERB
inlawrev-3379	609	9	certain	certain	ADJ
inlawrev-3379	609	10	returns	return	NOUN
inlawrev-3379	609	11	for	for	ADP
inlawrev-3379	609	12	further	further	ADJ
inlawrev-3379	609	13	review	review	NOUN
inlawrev-3379	609	14	.	.	PUNCT
inlawrev-3379	610	1	dependency	dependency	NOUN
inlawrev-3379	610	2	information	information	NOUN
inlawrev-3379	610	3	review	review	NOUN
inlawrev-3379	610	4	will	will	AUX
inlawrev-3379	610	5	not	not	PART
inlawrev-3379	610	6	capture	capture	VERB
inlawrev-3379	610	7	all	all	DET
inlawrev-3379	610	8	nanny	nanny	NOUN
inlawrev-3379	610	9	tax	tax	NOUN
inlawrev-3379	610	10	evaders	evader	NOUN
inlawrev-3379	610	11	.	.	PUNCT
inlawrev-3379	611	1	taxpayers	taxpayer	NOUN
inlawrev-3379	611	2	whose	whose	DET
inlawrev-3379	611	3	adjusted	adjust	VERB
inlawrev-3379	611	4	gross	gross	ADJ
inlawrev-3379	611	5	income	income	NOUN
inlawrev-3379	611	6	exceeds	exceed	VERB
inlawrev-3379	611	7	certain	certain	ADJ
inlawrev-3379	611	8	threshold	threshold	NOUN
inlawrev-3379	611	9	amounts	amount	NOUN
inlawrev-3379	611	10	will	will	AUX
inlawrev-3379	611	11	be	be	AUX
inlawrev-3379	611	12	unable	unable	ADJ
inlawrev-3379	611	13	to	to	PART
inlawrev-3379	611	14	take	take	VERB
inlawrev-3379	611	15	the	the	DET
inlawrev-3379	611	16	deduction	deduction	NOUN
inlawrev-3379	611	17	.	.	PUNCT
inlawrev-3379	612	1	^^^	^^^	ADP
inlawrev-3379	612	2	these	these	DET
inlawrev-3379	612	3	high	high	ADJ
inlawrev-3379	612	4	-	-	PUNCT
inlawrev-3379	612	5	income	income	NOUN
inlawrev-3379	612	6	taxpayers	taxpayer	NOUN
inlawrev-3379	612	7	do	do	AUX
inlawrev-3379	612	8	not	not	PART
inlawrev-3379	612	9	provide	provide	VERB
inlawrev-3379	612	10	dependency	dependency	NOUN
inlawrev-3379	612	11	information	information	NOUN
inlawrev-3379	612	12	on	on	ADP
inlawrev-3379	612	13	their	their	PRON
inlawrev-3379	612	14	returns	return	NOUN
inlawrev-3379	612	15	.	.	PUNCT
inlawrev-3379	613	1	unfortunately	unfortunately	ADV
inlawrev-3379	613	2	,	,	PUNCT
inlawrev-3379	613	3	it	it	PRON
inlawrev-3379	613	4	is	be	AUX
inlawrev-3379	613	5	taxpayers	taxpayer	NOUN
inlawrev-3379	613	6	whose	whose	DET
inlawrev-3379	613	7	income	income	NOUN
inlawrev-3379	613	8	exceeds	exceed	VERB
inlawrev-3379	613	9	the	the	DET
inlawrev-3379	613	10	dependency	dependency	NOUN
inlawrev-3379	613	11	exemption	exemption	NOUN
inlawrev-3379	613	12	thresholds	threshold	NOUN
inlawrev-3379	613	13	that	that	PRON
inlawrev-3379	613	14	are	be	AUX
inlawrev-3379	613	15	more	more	ADV
inlawrev-3379	613	16	likely	likely	ADJ
inlawrev-3379	613	17	to	to	PART
inlawrev-3379	613	18	use	use	VERB
inlawrev-3379	613	19	in	in	ADP
inlawrev-3379	613	20	-	-	PUNCT
inlawrev-3379	613	21	home	home	NOUN
inlawrev-3379	613	22	child	child	NOUN
inlawrev-3379	613	23	care	care	NOUN
inlawrev-3379	613	24	.	.	PUNCT
inlawrev-3379	614	1	requiring	require	VERB
inlawrev-3379	614	2	all	all	DET
inlawrev-3379	614	3	taxpayers	taxpayer	NOUN
inlawrev-3379	614	4	with	with	ADP
inlawrev-3379	614	5	dependents	dependent	NOUN
inlawrev-3379	614	6	under	under	ADP
inlawrev-3379	614	7	a	a	DET
inlawrev-3379	614	8	certain	certain	ADJ
inlawrev-3379	614	9	age	age	NOUN
inlawrev-3379	614	10	to	to	PART
inlawrev-3379	614	11	list	list	VERB
inlawrev-3379	614	12	the	the	DET
inlawrev-3379	614	13	names	name	NOUN
inlawrev-3379	614	14	,	,	PUNCT
inlawrev-3379	614	15	ages	age	NOUN
inlawrev-3379	614	16	,	,	PUNCT
inlawrev-3379	614	17	and	and	CCONJ
inlawrev-3379	614	18	social	social	ADJ
inlawrev-3379	614	19	security	security	NOUN
inlawrev-3379	614	20	numbers	number	NOUN
inlawrev-3379	614	21	of	of	ADP
inlawrev-3379	614	22	any	any	DET
inlawrev-3379	614	23	dependents	dependent	NOUN
inlawrev-3379	614	24	would	would	AUX
inlawrev-3379	614	25	allow	allow	VERB
inlawrev-3379	614	26	the	the	DET
inlawrev-3379	614	27	irs	irs	PROPN
inlawrev-3379	614	28	to	to	PART
inlawrev-3379	614	29	fairly	fairly	ADV
inlawrev-3379	614	30	evaluate	evaluate	VERB
inlawrev-3379	614	31	the	the	DET
inlawrev-3379	614	32	returns	return	NOUN
inlawrev-3379	614	33	of	of	ADP
inlawrev-3379	614	34	all	all	DET
inlawrev-3379	614	35	taxpayers	taxpayer	NOUN
inlawrev-3379	614	36	who	who	PRON
inlawrev-3379	614	37	may	may	AUX
inlawrev-3379	614	38	be	be	AUX
inlawrev-3379	614	39	employing	employ	VERB
inlawrev-3379	614	40	a	a	DET
inlawrev-3379	614	41	nanny	nanny	NOUN
inlawrev-3379	614	42	.	.	PUNCT
inlawrev-3379	615	1	changing	change	VERB
inlawrev-3379	615	2	reporting	reporting	NOUN
inlawrev-3379	615	3	requirements	requirement	NOUN
inlawrev-3379	615	4	for	for	ADP
inlawrev-3379	615	5	payment	payment	NOUN
inlawrev-3379	615	6	ofthe	ofthe	ADJ
inlawrev-3379	615	7	nanny	nanny	NOUN
inlawrev-3379	615	8	tax	tax	NOUN
inlawrev-3379	615	9	can	can	AUX
inlawrev-3379	615	10	also	also	ADV
inlawrev-3379	615	11	aid	aid	VERB
inlawrev-3379	615	12	in	in	ADP
inlawrev-3379	615	13	enforcement	enforcement	NOUN
inlawrev-3379	615	14	.	.	PUNCT
inlawrev-3379	616	1	currently	currently	ADV
inlawrev-3379	616	2	,	,	PUNCT
inlawrev-3379	616	3	certain	certain	ADJ
inlawrev-3379	616	4	wages	wage	NOUN
inlawrev-3379	616	5	are	be	AUX
inlawrev-3379	616	6	exempt	exempt	ADJ
inlawrev-3379	616	7	for	for	ADP
inlawrev-3379	616	8	purposes	purpose	NOUN
inlawrev-3379	616	9	of	of	ADP
inlawrev-3379	616	10	paying	pay	VERB
inlawrev-3379	616	11	the	the	DET
inlawrev-3379	616	12	tax	tax	NOUN
inlawrev-3379	616	13	.	.	PUNCT
inlawrev-3379	617	1	exempt	exempt	ADJ
inlawrev-3379	617	2	wages	wage	NOUN
inlawrev-3379	617	3	include	include	VERB
inlawrev-3379	617	4	wages	wage	NOUN
inlawrev-3379	617	5	paid	pay	VERB
inlawrev-3379	617	6	to	to	ADP
inlawrev-3379	617	7	teenage	teenage	ADJ
inlawrev-3379	617	8	baby	baby	NOUN
inlawrev-3379	617	9	-	-	PUNCT
inlawrev-3379	617	10	sitters	sitter	NOUN
inlawrev-3379	617	11	,	,	PUNCT
inlawrev-3379	617	12	other	other	ADJ
inlawrev-3379	617	13	household	household	NOUN
inlawrev-3379	617	14	workers	worker	NOUN
inlawrev-3379	617	15	under	under	ADP
inlawrev-3379	617	16	the	the	DET
inlawrev-3379	617	17	age	age	NOUN
inlawrev-3379	617	18	of	of	ADP
inlawrev-3379	617	19	eighteen	eighteen	NUM
inlawrev-3379	617	20	,	,	PUNCT
inlawrev-3379	617	21	wages	wage	NOUN
inlawrev-3379	617	22	under	under	ADP
inlawrev-3379	617	23	$	$	SYM
inlawrev-3379	617	24	1200	1200	NUM
inlawrev-3379	617	25	paid	pay	VERB
inlawrev-3379	617	26	for	for	ADP
inlawrev-3379	617	27	the	the	DET
inlawrev-3379	617	28	calendar	calendar	NOUN
inlawrev-3379	617	29	year	year	NOUN
inlawrev-3379	617	30	,	,	PUNCT
inlawrev-3379	617	31	and	and	CCONJ
inlawrev-3379	617	32	wages	wage	NOUN
inlawrev-3379	617	33	paid	pay	VERB
inlawrev-3379	617	34	to	to	ADP
inlawrev-3379	617	35	certain	certain	ADJ
inlawrev-3379	617	36	family	family	NOUN
inlawrev-3379	617	37	members	member	NOUN
inlawrev-3379	617	38	.	.	PUNCT
inlawrev-3379	618	1	wages	wage	NOUN
inlawrev-3379	618	2	paid	pay	VERB
inlawrev-3379	618	3	to	to	PART
inlawrev-3379	618	4	au	au	VERB
inlawrev-3379	618	5	pairs	pair	NOUN
inlawrev-3379	618	6	are	be	AUX
inlawrev-3379	618	7	also	also	ADV
inlawrev-3379	618	8	not	not	PART
inlawrev-3379	618	9	subject	subject	ADJ
inlawrev-3379	618	10	to	to	ADP
inlawrev-3379	618	11	the	the	DET
inlawrev-3379	618	12	nanny	nanny	NOUN
inlawrev-3379	618	13	tax	tax	NOUN
inlawrev-3379	618	14	requirements.^^	requirements.^^	PUNCT
inlawrev-3379	618	15	"	"	PUNCT
inlawrev-3379	618	16	*	*	PUNCT
inlawrev-3379	618	17	employers	employer	NOUN
inlawrev-3379	618	18	hiring	hire	VERB
inlawrev-3379	618	19	family	family	NOUN
inlawrev-3379	618	20	members	member	NOUN
inlawrev-3379	618	21	and	and	CCONJ
inlawrev-3379	618	22	au	au	ADV
inlawrev-3379	618	23	pairs	pair	NOUN
inlawrev-3379	618	24	should	should	AUX
inlawrev-3379	618	25	be	be	AUX
inlawrev-3379	618	26	required	require	VERB
inlawrev-3379	618	27	to	to	PART
inlawrev-3379	618	28	file	file	VERB
inlawrev-3379	618	29	an	an	DET
inlawrev-3379	618	30	informational	informational	ADJ
inlawrev-3379	618	31	return	return	NOUN
inlawrev-3379	618	32	listing	list	VERB
inlawrev-3379	618	33	the	the	DET
inlawrev-3379	618	34	name	name	NOUN
inlawrev-3379	618	35	,	,	PUNCT
inlawrev-3379	618	36	address	address	VERB
inlawrev-3379	618	37	ofthe	ofthe	ADJ
inlawrev-3379	618	38	child	child	NOUN
inlawrev-3379	618	39	care	care	NOUN
inlawrev-3379	618	40	provider	provider	NOUN
inlawrev-3379	618	41	,	,	PUNCT
inlawrev-3379	618	42	and	and	CCONJ
inlawrev-3379	618	43	the	the	DET
inlawrev-3379	618	44	wages	wage	NOUN
inlawrev-3379	618	45	paid	pay	VERB
inlawrev-3379	618	46	for	for	ADP
inlawrev-3379	618	47	the	the	DET
inlawrev-3379	618	48	year	year	NOUN
inlawrev-3379	618	49	.	.	PUNCT
inlawrev-3379	619	1	this	this	PRON
inlawrev-3379	619	2	can	can	AUX
inlawrev-3379	619	3	help	help	VERB
inlawrev-3379	619	4	the	the	DET
inlawrev-3379	619	5	service	service	NOUN
inlawrev-3379	619	6	in	in	ADP
inlawrev-3379	619	7	weeding	weed	VERB
inlawrev-3379	619	8	out	out	ADP
inlawrev-3379	619	9	taxpayers	taxpayer	NOUN
inlawrev-3379	619	10	that	that	PRON
inlawrev-3379	619	11	are	be	AUX
inlawrev-3379	619	12	not	not	PART
inlawrev-3379	619	13	required	require	VERB
inlawrev-3379	619	14	to	to	PART
inlawrev-3379	619	15	pay	pay	VERB
inlawrev-3379	619	16	the	the	DET
inlawrev-3379	619	17	tax	tax	NOUN
inlawrev-3379	619	18	.	.	PUNCT
inlawrev-3379	620	1	nanny	nanny	NOUN
inlawrev-3379	620	2	taxes	taxis	NOUN
inlawrev-3379	620	3	are	be	AUX
inlawrev-3379	620	4	currently	currently	ADV
inlawrev-3379	620	5	reported	report	VERB
inlawrev-3379	620	6	on	on	ADP
inlawrev-3379	620	7	line	line	NOUN
inlawrev-3379	620	8	55	55	NUM
inlawrev-3379	620	9	of	of	ADP
inlawrev-3379	620	10	the	the	DET
inlawrev-3379	620	11	1040	1040	NUM
inlawrev-3379	620	12	individual	individual	ADJ
inlawrev-3379	620	13	tax	tax	NOUN
inlawrev-3379	620	14	form.^^^	form.^^^	PROPN
inlawrev-3379	620	15	line	line	NOUN
inlawrev-3379	620	16	55	55	NUM
inlawrev-3379	620	17	requires	require	VERB
inlawrev-3379	620	18	the	the	DET
inlawrev-3379	620	19	amount	amount	NOUN
inlawrev-3379	620	20	owed	owe	VERB
inlawrev-3379	620	21	for	for	ADP
inlawrev-3379	620	22	social	social	ADJ
inlawrev-3379	620	23	security	security	NOUN
inlawrev-3379	620	24	and	and	CCONJ
inlawrev-3379	620	25	medicare	medicare	NOUN
inlawrev-3379	620	26	taxes	taxis	NOUN
inlawrev-3379	620	27	for	for	ADP
inlawrev-3379	620	28	household	household	NOUN
inlawrev-3379	620	29	employees	employee	NOUN
inlawrev-3379	620	30	.	.	PUNCT
inlawrev-3379	621	1	a	a	DET
inlawrev-3379	621	2	taxpayer	taxpayer	NOUN
inlawrev-3379	621	3	who	who	PRON
inlawrev-3379	621	4	fails	fail	VERB
inlawrev-3379	621	5	to	to	PART
inlawrev-3379	621	6	accurately	accurately	ADV
inlawrev-3379	621	7	assess	assess	VERB
inlawrev-3379	621	8	and	and	CCONJ
inlawrev-3379	621	9	report	report	VERB
inlawrev-3379	621	10	taxes	taxis	NOUN
inlawrev-3379	621	11	owed	owe	VERB
inlawrev-3379	621	12	on	on	ADP
inlawrev-3379	621	13	their	their	PRON
inlawrev-3379	621	14	form	form	NOUN
inlawrev-3379	621	15	1040	1040	NUM
inlawrev-3379	621	16	is	be	AUX
inlawrev-3379	621	17	declaring	declare	VERB
inlawrev-3379	621	18	under	under	ADP
inlawrev-3379	621	19	penalty	penalty	NOUN
inlawrev-3379	621	20	of	of	ADP
inlawrev-3379	621	21	perjury	perjury	NOUN
inlawrev-3379	621	22	that	that	SCONJ
inlawrev-3379	621	23	she	she	PRON
inlawrev-3379	621	24	did	do	AUX
inlawrev-3379	621	25	not	not	PART
inlawrev-3379	621	26	employ	employ	VERB
inlawrev-3379	621	27	a	a	DET
inlawrev-3379	621	28	household	household	NOUN
inlawrev-3379	621	29	employee	employee	NOUN
inlawrev-3379	621	30	during	during	ADP
inlawrev-3379	621	31	the	the	DET
inlawrev-3379	621	32	tax	tax	NOUN
inlawrev-3379	621	33	year	year	NOUN
inlawrev-3379	621	34	.	.	PUNCT
inlawrev-3379	622	1	taxpayers	taxpayer	NOUN
inlawrev-3379	622	2	who	who	PRON
inlawrev-3379	622	3	fail	fail	VERB
inlawrev-3379	622	4	to	to	PART
inlawrev-3379	622	5	pay	pay	VERB
inlawrev-3379	622	6	income	income	NOUN
inlawrev-3379	622	7	taxes	taxis	NOUN
inlawrev-3379	622	8	owed	owe	VERB
inlawrev-3379	622	9	are	be	AUX
inlawrev-3379	622	10	subject	subject	ADJ
inlawrev-3379	622	11	to	to	ADP
inlawrev-3379	622	12	interest	interest	NOUN
inlawrev-3379	622	13	and	and	CCONJ
inlawrev-3379	622	14	penalties	penalty	NOUN
inlawrev-3379	622	15	on	on	ADP
inlawrev-3379	622	16	the	the	DET
inlawrev-3379	622	17	amount	amount	NOUN
inlawrev-3379	622	18	122	122	NUM
inlawrev-3379	622	19	.	.	PUNCT
inlawrev-3379	623	1	irc	irc	AUX
inlawrev-3379	623	2	§	§	PROPN
inlawrev-3379	623	3	151	151	NUM
inlawrev-3379	623	4	allows	allow	VERB
inlawrev-3379	623	5	a	a	DET
inlawrev-3379	623	6	personal	personal	ADJ
inlawrev-3379	623	7	deduction	deduction	NOUN
inlawrev-3379	623	8	(	(	PUNCT
inlawrev-3379	623	9	exemption	exemption	NOUN
inlawrev-3379	623	10	)	)	PUNCT
inlawrev-3379	623	11	in	in	ADP
inlawrev-3379	623	12	calculating	calculate	VERB
inlawrev-3379	623	13	taxable	taxable	ADJ
inlawrev-3379	623	14	income	income	NOUN
inlawrev-3379	623	15	,	,	PUNCT
inlawrev-3379	623	16	with	with	ADP
inlawrev-3379	623	17	an	an	DET
inlawrev-3379	623	18	additional	additional	ADJ
inlawrev-3379	623	19	exemption	exemption	NOUN
inlawrev-3379	623	20	for	for	ADP
inlawrev-3379	623	21	each	each	DET
inlawrev-3379	623	22	dependent	dependent	ADJ
inlawrev-3379	623	23	.	.	PUNCT
inlawrev-3379	624	1	i.r.c	i.r.c	NOUN
inlawrev-3379	624	2	.	.	PUNCT
inlawrev-3379	625	1	§	§	PROPN
inlawrev-3379	625	2	151	151	NUM
inlawrev-3379	625	3	(	(	PUNCT
inlawrev-3379	625	4	west	west	NOUN
inlawrev-3379	625	5	supp	supp	PROPN
inlawrev-3379	625	6	.	.	PUNCT
inlawrev-3379	626	1	1998	1998	NUM
inlawrev-3379	626	2	)	)	PUNCT
inlawrev-3379	626	3	.	.	PUNCT
inlawrev-3379	627	1	irc	irc	PROPN
inlawrev-3379	627	2	§	§	PROPN
inlawrev-3379	627	3	152	152	NUM
inlawrev-3379	627	4	defines	define	NOUN
inlawrev-3379	627	5	a	a	DET
inlawrev-3379	627	6	"	"	PUNCT
inlawrev-3379	627	7	dependent	dependent	ADJ
inlawrev-3379	627	8	"	"	PUNCT
inlawrev-3379	627	9	to	to	PART
inlawrev-3379	627	10	include	include	VERB
inlawrev-3379	627	11	a	a	DET
inlawrev-3379	627	12	child	child	NOUN
inlawrev-3379	627	13	of	of	ADP
inlawrev-3379	627	14	the	the	DET
inlawrev-3379	627	15	taxpayer	taxpayer	NOUN
inlawrev-3379	627	16	's	's	PART
inlawrev-3379	627	17	over	over	ADP
inlawrev-3379	627	18	half	half	ADV
inlawrev-3379	627	19	ofwhose	ofwhose	ADJ
inlawrev-3379	627	20	support	support	NOUN
inlawrev-3379	627	21	was	be	AUX
inlawrev-3379	627	22	received	receive	VERB
inlawrev-3379	627	23	from	from	ADP
inlawrev-3379	627	24	the	the	DET
inlawrev-3379	627	25	taxpayer	taxpayer	NOUN
inlawrev-3379	627	26	.	.	PUNCT
inlawrev-3379	628	1	i.r.c	i.r.c	PROPN
inlawrev-3379	628	2	.	.	PUNCT
inlawrev-3379	629	1	§	§	PROPN
inlawrev-3379	629	2	152	152	NUM
inlawrev-3379	629	3	.	.	NOUN
inlawrev-3379	629	4	1	1	NUM
inlawrev-3379	629	5	23	23	NUM
inlawrev-3379	629	6	.	.	PUNCT
inlawrev-3379	630	1	irc	irc	AUX
inlawrev-3379	630	2	§	§	PROPN
inlawrev-3379	630	3	1	1	NUM
inlawrev-3379	630	4	5	5	NUM
inlawrev-3379	630	5	1	1	NUM
inlawrev-3379	630	6	(	(	PUNCT
inlawrev-3379	630	7	d	d	NOUN
inlawrev-3379	630	8	)	)	PUNCT
inlawrev-3379	630	9	(	(	PUNCT
inlawrev-3379	630	10	13	13	NUM
inlawrev-3379	630	11	)	)	PUNCT
inlawrev-3379	630	12	provides	provide	VERB
inlawrev-3379	630	13	that	that	SCONJ
inlawrev-3379	630	14	any	any	DET
inlawrev-3379	630	15	adjusted	adjust	VERB
inlawrev-3379	630	16	gross	gross	ADJ
inlawrev-3379	630	17	income	income	NOUN
inlawrev-3379	630	18	that	that	PRON
inlawrev-3379	630	19	exceeds	exceed	VERB
inlawrev-3379	630	20	the	the	DET
inlawrev-3379	630	21	threshold	threshold	NOUN
inlawrev-3379	630	22	amount	amount	NOUN
inlawrev-3379	630	23	shall	shall	AUX
inlawrev-3379	630	24	be	be	AUX
inlawrev-3379	630	25	reduced	reduce	VERB
inlawrev-3379	630	26	by	by	ADP
inlawrev-3379	630	27	two	two	NUM
inlawrev-3379	630	28	percentage	percentage	NOUN
inlawrev-3379	630	29	points	point	NOUN
inlawrev-3379	630	30	for	for	ADP
inlawrev-3379	630	31	each	each	DET
inlawrev-3379	630	32	$	$	SYM
inlawrev-3379	630	33	2500	2500	NUM
inlawrev-3379	630	34	by	by	ADP
inlawrev-3379	630	35	which	which	PRON
inlawrev-3379	630	36	the	the	DET
inlawrev-3379	630	37	taxpayer	taxpayer	NOUN
inlawrev-3379	630	38	's	's	PART
inlawrev-3379	630	39	adjusted	adjust	VERB
inlawrev-3379	630	40	gross	gross	ADJ
inlawrev-3379	630	41	income	income	NOUN
inlawrev-3379	630	42	exceeds	exceed	VERB
inlawrev-3379	630	43	the	the	DET
inlawrev-3379	630	44	threshold	threshold	NOUN
inlawrev-3379	630	45	amount	amount	NOUN
inlawrev-3379	630	46	for	for	ADP
inlawrev-3379	630	47	1998	1998	NUM
inlawrev-3379	630	48	.	.	PUNCT
inlawrev-3379	631	1	i.r.c	i.r.c	NOUN
inlawrev-3379	631	2	.	.	PUNCT
inlawrev-3379	632	1	§	§	PROPN
inlawrev-3379	632	2	151(d)(13	151(d)(13	NUM
inlawrev-3379	632	3	)	)	PUNCT
inlawrev-3379	632	4	.	.	PUNCT
inlawrev-3379	633	1	124	124	NUM
inlawrev-3379	633	2	.	.	PUNCT
inlawrev-3379	633	3	i.r.c	i.r.c	NOUN
inlawrev-3379	633	4	.	.	PUNCT
inlawrev-3379	634	1	§	§	PROPN
inlawrev-3379	634	2	3121(b)(21	3121(b)(21	NUM
inlawrev-3379	634	3	)	)	PUNCT
inlawrev-3379	634	4	(	(	PUNCT
inlawrev-3379	634	5	as	as	SCONJ
inlawrev-3379	634	6	amended	amend	VERB
inlawrev-3379	634	7	by	by	ADP
inlawrev-3379	634	8	§	§	PROPN
inlawrev-3379	634	9	2(a)(1)(c	2(a)(1)(c	PROPN
inlawrev-3379	634	10	)	)	PUNCT
inlawrev-3379	634	11	of	of	ADP
inlawrev-3379	634	12	the	the	DET
inlawrev-3379	634	13	social	social	ADJ
inlawrev-3379	634	14	security	security	NOUN
inlawrev-3379	634	15	domestic	domestic	ADJ
inlawrev-3379	634	16	employment	employment	NOUN
inlawrev-3379	634	17	reform	reform	PROPN
inlawrev-3379	634	18	act	act	PROPN
inlawrev-3379	634	19	,	,	PUNCT
inlawrev-3379	634	20	pub	pub	NOUN
inlawrev-3379	634	21	.	.	PUNCT
inlawrev-3379	635	1	l.	l.	PROPN
inlawrev-3379	635	2	no	no	INTJ
inlawrev-3379	635	3	.	.	PROPN
inlawrev-3379	636	1	103	103	NUM
inlawrev-3379	636	2	-	-	SYM
inlawrev-3379	636	3	387	387	NUM
inlawrev-3379	636	4	,	,	PUNCT
inlawrev-3379	636	5	103d	103d	NUM
inlawrev-3379	636	6	cong	cong	NOUN
inlawrev-3379	636	7	,	,	PUNCT
inlawrev-3379	636	8	2d	2d	NUM
inlawrev-3379	636	9	sess	sess	NOUN
inlawrev-3379	636	10	.	.	PUNCT
inlawrev-3379	637	1	(	(	PUNCT
inlawrev-3379	637	2	1994	1994	NUM
inlawrev-3379	637	3	)	)	PUNCT
inlawrev-3379	637	4	)	)	PUNCT
inlawrev-3379	637	5	.	.	PUNCT
inlawrev-3379	638	1	125	125	NUM
inlawrev-3379	638	2	.	.	PUNCT
inlawrev-3379	639	1	department	department	NOUN
inlawrev-3379	639	2	of	of	ADP
inlawrev-3379	639	3	the	the	DET
inlawrev-3379	639	4	treas	treas	PROPN
inlawrev-3379	639	5	.	.	PROPN
inlawrev-3379	639	6	,	,	PUNCT
inlawrev-3379	639	7	i.r.s	i.r.s	PROPN
inlawrev-3379	639	8	.	.	PUNCT
inlawrev-3379	639	9	1998	1998	NUM
inlawrev-3379	639	10	form	form	NOUN
inlawrev-3379	639	11	1040	1040	NUM
inlawrev-3379	639	12	,	,	PUNCT
inlawrev-3379	639	13	line	line	NOUN
inlawrev-3379	639	14	55	55	NUM
inlawrev-3379	639	15	.	.	PUNCT
inlawrev-3379	639	16	1	1	NUM
inlawrev-3379	639	17	999	999	NUM
inlawrev-3379	639	18	]	]	PUNCT
inlawrev-3379	639	19	protecting	protect	VERB
inlawrev-3379	639	20	child	child	NOUN
inlawrev-3379	639	21	care	care	NOUN
inlawrev-3379	639	22	workers	worker	NOUN
inlawrev-3379	639	23	1	1	NUM
inlawrev-3379	639	24	207	207	NUM
inlawrev-3379	639	25	of	of	ADP
inlawrev-3379	639	26	the	the	DET
inlawrev-3379	639	27	deficiency	deficiency	NOUN
inlawrev-3379	639	28	.	.	PUNCT
inlawrev-3379	640	1	'	'	PUNCT
inlawrev-3379	640	2	^^	^^	PUNCT
inlawrev-3379	640	3	these	these	DET
inlawrev-3379	640	4	penalties	penalty	NOUN
inlawrev-3379	640	5	apply	apply	VERB
inlawrev-3379	640	6	to	to	ADP
inlawrev-3379	640	7	taxpayers	taxpayer	NOUN
inlawrev-3379	640	8	who	who	PRON
inlawrev-3379	640	9	fail	fail	VERB
inlawrev-3379	640	10	to	to	PART
inlawrev-3379	640	11	pay	pay	VERB
inlawrev-3379	640	12	employment	employment	NOUN
inlawrev-3379	640	13	taxes	taxis	NOUN
inlawrev-3379	640	14	,	,	PUNCT
inlawrev-3379	640	15	which	which	PRON
inlawrev-3379	640	16	are	be	AUX
inlawrev-3379	640	17	required	require	VERB
inlawrev-3379	640	18	to	to	PART
inlawrev-3379	640	19	be	be	AUX
inlawrev-3379	640	20	reported	report	VERB
inlawrev-3379	640	21	on	on	ADP
inlawrev-3379	640	22	the	the	DET
inlawrev-3379	640	23	employer	employer	NOUN
inlawrev-3379	640	24	's	's	PART
inlawrev-3379	640	25	tax	tax	NOUN
inlawrev-3379	640	26	return	return	NOUN
inlawrev-3379	640	27	.	.	PUNCT
inlawrev-3379	641	1	^^^	^^^	ADP
inlawrev-3379	641	2	a	a	DET
inlawrev-3379	641	3	penalty	penalty	NOUN
inlawrev-3379	641	4	is	be	AUX
inlawrev-3379	641	5	imposed	impose	VERB
inlawrev-3379	641	6	on	on	ADP
inlawrev-3379	641	7	a	a	DET
inlawrev-3379	641	8	taxpayer	taxpayer	NOUN
inlawrev-3379	641	9	who	who	PRON
inlawrev-3379	641	10	without	without	ADP
inlawrev-3379	641	11	reasonable	reasonable	ADJ
inlawrev-3379	641	12	cause	cause	NOUN
inlawrev-3379	641	13	fails	fail	VERB
inlawrev-3379	641	14	to	to	PART
inlawrev-3379	641	15	pay	pay	VERB
inlawrev-3379	641	16	tax	tax	NOUN
inlawrev-3379	641	17	.	.	PUNCT
inlawrev-3379	642	1	'^^	'^^	NUM
inlawrev-3379	642	2	an	an	DET
inlawrev-3379	642	3	accuracy	accuracy	NOUN
inlawrev-3379	642	4	-	-	PUNCT
inlawrev-3379	642	5	related	relate	VERB
inlawrev-3379	642	6	penalty	penalty	NOUN
inlawrev-3379	642	7	is	be	AUX
inlawrev-3379	642	8	imposed	impose	VERB
inlawrev-3379	642	9	ifthe	ifthe	NOUN
inlawrev-3379	642	10	understatement	understatement	NOUN
inlawrev-3379	642	11	is	be	AUX
inlawrev-3379	642	12	due	due	ADJ
inlawrev-3379	642	13	to	to	ADP
inlawrev-3379	642	14	negligence	negligence	NOUN
inlawrev-3379	642	15	.	.	PUNCT
inlawrev-3379	643	1	'	'	PUNCT
inlawrev-3379	643	2	^^	^^	CCONJ
inlawrev-3379	643	3	fraudulent	fraudulent	ADJ
inlawrev-3379	643	4	underpayment	underpayment	ADJ
inlawrev-3379	643	5	ofa	ofa	PROPN
inlawrev-3379	643	6	tax	tax	NOUN
inlawrev-3379	643	7	required	require	VERB
inlawrev-3379	643	8	to	to	PART
inlawrev-3379	643	9	be	be	AUX
inlawrev-3379	643	10	reported	report	VERB
inlawrev-3379	643	11	on	on	ADP
inlawrev-3379	643	12	the	the	DET
inlawrev-3379	643	13	return	return	NOUN
inlawrev-3379	643	14	may	may	AUX
inlawrev-3379	643	15	result	result	VERB
inlawrev-3379	643	16	in	in	ADP
inlawrev-3379	643	17	the	the	DET
inlawrev-3379	643	18	imposition	imposition	NOUN
inlawrev-3379	643	19	of	of	ADP
inlawrev-3379	643	20	a	a	DET
inlawrev-3379	643	21	seventy	seventy	NUM
inlawrev-3379	643	22	-	-	PUNCT
inlawrev-3379	643	23	five	five	NUM
inlawrev-3379	643	24	percent	percent	NOUN
inlawrev-3379	643	25	penalty	penalty	NOUN
inlawrev-3379	643	26	.	.	PUNCT
inlawrev-3379	644	1	'^"130	'^"130	PROPN
inlawrev-3379	644	2	b.	b.	PROPN
inlawrev-3379	644	3	information	information	PROPN
inlawrev-3379	644	4	information	information	NOUN
inlawrev-3379	644	5	must	must	AUX
inlawrev-3379	644	6	be	be	AUX
inlawrev-3379	644	7	given	give	VERB
inlawrev-3379	644	8	to	to	ADP
inlawrev-3379	644	9	household	household	NOUN
inlawrev-3379	644	10	employers	employer	NOUN
inlawrev-3379	644	11	,	,	PUNCT
inlawrev-3379	644	12	as	as	ADV
inlawrev-3379	644	13	well	well	ADV
inlawrev-3379	644	14	as	as	ADP
inlawrev-3379	644	15	their	their	PRON
inlawrev-3379	644	16	tax	tax	NOUN
inlawrev-3379	644	17	preparers	preparer	NOUN
inlawrev-3379	644	18	.	.	PUNCT
inlawrev-3379	645	1	many	many	ADJ
inlawrev-3379	645	2	taxpayers	taxpayer	NOUN
inlawrev-3379	645	3	who	who	PRON
inlawrev-3379	645	4	are	be	AUX
inlawrev-3379	645	5	overwhelmed	overwhelmed	ADJ
inlawrev-3379	645	6	by	by	ADP
inlawrev-3379	645	7	paying	pay	VERB
inlawrev-3379	645	8	taxes	taxis	NOUN
inlawrev-3379	645	9	on	on	ADP
inlawrev-3379	645	10	wages	wage	NOUN
inlawrev-3379	645	11	and	and	CCONJ
inlawrev-3379	645	12	other	other	ADJ
inlawrev-3379	645	13	items	item	NOUN
inlawrev-3379	645	14	of	of	ADP
inlawrev-3379	645	15	income	income	NOUN
inlawrev-3379	645	16	refuse	refuse	VERB
inlawrev-3379	645	17	to	to	PART
inlawrev-3379	645	18	pay	pay	VERB
inlawrev-3379	645	19	an	an	DET
inlawrev-3379	645	20	additional	additional	ADJ
inlawrev-3379	645	21	tax	tax	NOUN
inlawrev-3379	645	22	.	.	PUNCT
inlawrev-3379	646	1	household	household	NOUN
inlawrev-3379	646	2	employers	employer	NOUN
inlawrev-3379	646	3	who	who	PRON
inlawrev-3379	646	4	prepare	prepare	VERB
inlawrev-3379	646	5	their	their	PRON
inlawrev-3379	646	6	own	own	ADJ
inlawrev-3379	646	7	tax	tax	NOUN
inlawrev-3379	646	8	returns	return	NOUN
inlawrev-3379	646	9	may	may	AUX
inlawrev-3379	646	10	be	be	AUX
inlawrev-3379	646	11	unable	unable	ADJ
inlawrev-3379	646	12	to	to	PART
inlawrev-3379	646	13	grasp	grasp	VERB
inlawrev-3379	646	14	the	the	DET
inlawrev-3379	646	15	complications	complication	NOUN
inlawrev-3379	646	16	of	of	ADP
inlawrev-3379	646	17	paying	pay	VERB
inlawrev-3379	646	18	employment	employment	NOUN
inlawrev-3379	646	19	taxes	taxis	NOUN
inlawrev-3379	646	20	.	.	PUNCT
inlawrev-3379	647	1	while	while	SCONJ
inlawrev-3379	647	2	there	there	PRON
inlawrev-3379	647	3	are	be	VERB
inlawrev-3379	647	4	services	service	NOUN
inlawrev-3379	647	5	that	that	PRON
inlawrev-3379	647	6	will	will	AUX
inlawrev-3379	647	7	do	do	VERB
inlawrev-3379	647	8	this	this	PRON
inlawrev-3379	647	9	for	for	ADP
inlawrev-3379	647	10	household	household	NOUN
inlawrev-3379	647	11	employers	employer	NOUN
inlawrev-3379	647	12	,	,	PUNCT
inlawrev-3379	647	13	these	these	DET
inlawrev-3379	647	14	services	service	NOUN
inlawrev-3379	647	15	are	be	AUX
inlawrev-3379	647	16	expensive	expensive	ADJ
inlawrev-3379	647	17	.	.	PUNCT
inlawrev-3379	648	1	household	household	NOUN
inlawrev-3379	648	2	employers	employer	NOUN
inlawrev-3379	648	3	must	must	AUX
inlawrev-3379	648	4	be	be	AUX
inlawrev-3379	648	5	given	give	VERB
inlawrev-3379	648	6	information	information	NOUN
inlawrev-3379	648	7	on	on	ADP
inlawrev-3379	648	8	ways	way	NOUN
inlawrev-3379	648	9	to	to	PART
inlawrev-3379	648	10	reduce	reduce	VERB
inlawrev-3379	648	11	the	the	DET
inlawrev-3379	648	12	federal	federal	ADJ
inlawrev-3379	648	13	tax	tax	NOUN
inlawrev-3379	648	14	burden	burden	NOUN
inlawrev-3379	648	15	that	that	PRON
inlawrev-3379	648	16	comes	come	VERB
inlawrev-3379	648	17	along	along	ADP
inlawrev-3379	648	18	with	with	ADP
inlawrev-3379	648	19	hiring	hire	VERB
inlawrev-3379	648	20	legal	legal	ADJ
inlawrev-3379	648	21	child	child	NOUN
inlawrev-3379	648	22	care	care	NOUN
inlawrev-3379	648	23	providers	provider	NOUN
inlawrev-3379	648	24	and	and	CCONJ
inlawrev-3379	648	25	complying	comply	VERB
inlawrev-3379	648	26	with	with	ADP
inlawrev-3379	648	27	employment	employment	NOUN
inlawrev-3379	648	28	tax	tax	NOUN
inlawrev-3379	648	29	provisions	provision	NOUN
inlawrev-3379	648	30	.	.	PUNCT
inlawrev-3379	649	1	the	the	DET
inlawrev-3379	649	2	child	child	NOUN
inlawrev-3379	649	3	care	care	NOUN
inlawrev-3379	649	4	tax	tax	NOUN
inlawrev-3379	649	5	credit	credit	NOUN
inlawrev-3379	649	6	provides	provide	VERB
inlawrev-3379	649	7	a	a	DET
inlawrev-3379	649	8	federal	federal	ADJ
inlawrev-3379	649	9	tax	tax	NOUN
inlawrev-3379	649	10	rebate	rebate	NOUN
inlawrev-3379	649	11	that	that	PRON
inlawrev-3379	649	12	is	be	AUX
inlawrev-3379	649	13	available	available	ADJ
inlawrev-3379	649	14	to	to	PART
inlawrev-3379	649	15	defray	defray	VERB
inlawrev-3379	649	16	at	at	ADV
inlawrev-3379	649	17	least	least	ADJ
inlawrev-3379	649	18	part	part	NOUN
inlawrev-3379	649	19	of	of	ADP
inlawrev-3379	649	20	the	the	DET
inlawrev-3379	649	21	nanny	nanny	NOUN
inlawrev-3379	649	22	tax	tax	NOUN
inlawrev-3379	649	23	expense	expense	NOUN
inlawrev-3379	649	24	.	.	PUNCT
inlawrev-3379	650	1	to	to	PART
inlawrev-3379	650	2	receive	receive	VERB
inlawrev-3379	650	3	the	the	DET
inlawrev-3379	650	4	credit	credit	NOUN
inlawrev-3379	650	5	,	,	PUNCT
inlawrev-3379	650	6	the	the	DET
inlawrev-3379	650	7	taxpayer	taxpayer	NOUN
inlawrev-3379	650	8	must	must	AUX
inlawrev-3379	650	9	verify	verify	VERB
inlawrev-3379	650	10	the	the	DET
inlawrev-3379	650	11	amount	amount	NOUN
inlawrev-3379	650	12	of	of	ADP
inlawrev-3379	650	13	the	the	DET
inlawrev-3379	650	14	expense	expense	NOUN
inlawrev-3379	650	15	and	and	CCONJ
inlawrev-3379	650	16	identify	identify	VERB
inlawrev-3379	650	17	the	the	DET
inlawrev-3379	650	18	child	child	NOUN
inlawrev-3379	650	19	care	care	NOUN
inlawrev-3379	650	20	provider	provider	NOUN
inlawrev-3379	650	21	.	.	PUNCT
inlawrev-3379	651	1	'^	'^	NOUN
inlawrev-3379	651	2	*	*	PROPN
inlawrev-3379	651	3	a	a	DET
inlawrev-3379	651	4	second	second	ADJ
inlawrev-3379	651	5	federal	federal	ADJ
inlawrev-3379	651	6	tax	tax	NOUN
inlawrev-3379	651	7	subsidy	subsidy	NOUN
inlawrev-3379	651	8	,	,	PUNCT
inlawrev-3379	651	9	which	which	PRON
inlawrev-3379	651	10	provides	provide	VERB
inlawrev-3379	651	11	tax	tax	NOUN
inlawrev-3379	651	12	-	-	PUNCT
inlawrev-3379	651	13	free	free	ADJ
inlawrev-3379	651	14	income	income	NOUN
inlawrev-3379	651	15	to	to	PART
inlawrev-3379	651	16	pay	pay	VERB
inlawrev-3379	651	17	child	child	NOUN
inlawrev-3379	651	18	care	care	NOUN
inlawrev-3379	651	19	expenses	expense	NOUN
inlawrev-3379	651	20	,	,	PUNCT
inlawrev-3379	651	21	is	be	AUX
inlawrev-3379	651	22	the	the	DET
inlawrev-3379	651	23	dependent	dependent	ADJ
inlawrev-3379	651	24	care	care	NOUN
inlawrev-3379	651	25	assistance	assistance	NOUN
inlawrev-3379	651	26	program.*^^	program.*^^	NOUN
inlawrev-3379	651	27	this	this	DET
inlawrev-3379	651	28	program	program	NOUN
inlawrev-3379	651	29	authorizes	authorize	VERB
inlawrev-3379	651	30	employers	employer	NOUN
inlawrev-3379	651	31	to	to	PART
inlawrev-3379	651	32	provide	provide	VERB
inlawrev-3379	651	33	employees	employee	NOUN
inlawrev-3379	651	34	with	with	ADP
inlawrev-3379	651	35	tax	tax	NOUN
inlawrev-3379	651	36	-	-	PUNCT
inlawrev-3379	651	37	free	free	ADJ
inlawrev-3379	651	38	dependent	dependent	ADJ
inlawrev-3379	651	39	care	care	NOUN
inlawrev-3379	651	40	assistance.^	assistance.^	NOUN
inlawrev-3379	651	41	"	"	PUNCT
inlawrev-3379	651	42	126	126	NUM
inlawrev-3379	651	43	.	.	X
inlawrev-3379	651	44	5eelr.c.§	5eelr.c.§	NUM
inlawrev-3379	651	45	6601(g	6601(g	NUM
inlawrev-3379	651	46	)	)	PUNCT
inlawrev-3379	651	47	.	.	PUNCT
inlawrev-3379	652	1	1	1	NUM
inlawrev-3379	652	2	27	27	NUM
inlawrev-3379	652	3	.	.	PUNCT
inlawrev-3379	653	1	following	follow	VERB
inlawrev-3379	653	2	the	the	DET
inlawrev-3379	653	3	nanny	nanny	NOUN
inlawrev-3379	653	4	tax	tax	NOUN
inlawrev-3379	653	5	scandal	scandal	NOUN
inlawrev-3379	653	6	,	,	PUNCT
inlawrev-3379	653	7	zoe	zoe	PROPN
inlawrev-3379	653	8	baird	baird	PROPN
inlawrev-3379	653	9	paid	pay	VERB
inlawrev-3379	653	10	$	$	SYM
inlawrev-3379	653	11	10,900	10,900	NUM
inlawrev-3379	653	12	in	in	ADP
inlawrev-3379	653	13	taxes	taxis	NOUN
inlawrev-3379	653	14	,	,	PUNCT
inlawrev-3379	653	15	interest	interest	NOUN
inlawrev-3379	653	16	penalties	penalty	NOUN
inlawrev-3379	653	17	,	,	PUNCT
inlawrev-3379	653	18	and	and	CCONJ
inlawrev-3379	653	19	fines	fine	NOUN
inlawrev-3379	653	20	.	.	PUNCT
inlawrev-3379	654	1	see	see	VERB
inlawrev-3379	654	2	robert	robert	PROPN
inlawrev-3379	654	3	l.	l.	PROPN
inlawrev-3379	654	4	turner	turner	PROPN
inlawrev-3379	654	5	,	,	PUNCT
inlawrev-3379	654	6	cough	cough	NOUN
inlawrev-3379	654	7	up	up	ADP
inlawrev-3379	654	8	,	,	PUNCT
inlawrev-3379	654	9	counselor	counselor	NOUN
inlawrev-3379	654	10	,	,	PUNCT
inlawrev-3379	654	11	boston	boston	PROPN
inlawrev-3379	654	12	globe	globe	PROPN
inlawrev-3379	654	13	,	,	PUNCT
inlawrev-3379	654	14	feb	feb	PROPN
inlawrev-3379	654	15	.	.	PROPN
inlawrev-3379	654	16	11	11	NUM
inlawrev-3379	654	17	,	,	PUNCT
inlawrev-3379	654	18	1993	1993	NUM
inlawrev-3379	654	19	,	,	PUNCT
inlawrev-3379	654	20	at	at	ADP
inlawrev-3379	654	21	23	23	NUM
inlawrev-3379	654	22	.	.	PUNCT
inlawrev-3379	654	23	1	1	NUM
inlawrev-3379	654	24	28	28	NUM
inlawrev-3379	654	25	.	.	PUNCT
inlawrev-3379	655	1	irc	irc	AUX
inlawrev-3379	655	2	§	§	PROPN
inlawrev-3379	655	3	665	665	NUM
inlawrev-3379	655	4	1	1	NUM
inlawrev-3379	655	5	(	(	PUNCT
inlawrev-3379	655	6	a)(2	a)(2	NOUN
inlawrev-3379	655	7	)	)	PUNCT
inlawrev-3379	655	8	provides	provide	VERB
inlawrev-3379	655	9	that	that	SCONJ
inlawrev-3379	655	10	a	a	DET
inlawrev-3379	655	11	penalty	penalty	NOUN
inlawrev-3379	655	12	is	be	AUX
inlawrev-3379	655	13	imposed	impose	VERB
inlawrev-3379	655	14	when	when	SCONJ
inlawrev-3379	655	15	a	a	DET
inlawrev-3379	655	16	taxpayer	taxpayer	NOUN
inlawrev-3379	655	17	,	,	PUNCT
inlawrev-3379	655	18	without	without	ADP
inlawrev-3379	655	19	reasonable	reasonable	ADJ
inlawrev-3379	655	20	cause	cause	NOUN
inlawrev-3379	655	21	,	,	PUNCT
inlawrev-3379	655	22	fails	fail	VERB
inlawrev-3379	655	23	to	to	PART
inlawrev-3379	655	24	pay	pay	VERB
inlawrev-3379	655	25	the	the	DET
inlawrev-3379	655	26	tax	tax	NOUN
inlawrev-3379	655	27	.	.	PUNCT
inlawrev-3379	656	1	the	the	DET
inlawrev-3379	656	2	penalty	penalty	NOUN
inlawrev-3379	656	3	is	be	AUX
inlawrev-3379	656	4	0.5	0.5	NUM
inlawrev-3379	656	5	%	%	NOUN
inlawrev-3379	656	6	of	of	ADP
inlawrev-3379	656	7	the	the	DET
inlawrev-3379	656	8	tax	tax	NOUN
inlawrev-3379	656	9	assessed	assess	VERB
inlawrev-3379	656	10	each	each	DET
inlawrev-3379	656	11	month	month	NOUN
inlawrev-3379	656	12	until	until	SCONJ
inlawrev-3379	656	13	the	the	DET
inlawrev-3379	656	14	tax	tax	NOUN
inlawrev-3379	656	15	is	be	AUX
inlawrev-3379	656	16	paid	pay	VERB
inlawrev-3379	656	17	.	.	PUNCT
inlawrev-3379	657	1	the	the	DET
inlawrev-3379	657	2	maximum	maximum	ADJ
inlawrev-3379	657	3	amount	amount	NOUN
inlawrev-3379	657	4	of	of	ADP
inlawrev-3379	657	5	the	the	DET
inlawrev-3379	657	6	penalty	penalty	NOUN
inlawrev-3379	657	7	is	be	AUX
inlawrev-3379	657	8	25	25	NUM
inlawrev-3379	657	9	%	%	NOUN
inlawrev-3379	657	10	.	.	PUNCT
inlawrev-3379	658	1	i.r.c	i.r.c	NOUN
inlawrev-3379	658	2	.	.	PUNCT
inlawrev-3379	659	1	§	§	PROPN
inlawrev-3379	659	2	6651(a)(2	6651(a)(2	NOUN
inlawrev-3379	659	3	)	)	PUNCT
inlawrev-3379	659	4	.	.	PUNCT
inlawrev-3379	660	1	129	129	NUM
inlawrev-3379	660	2	.	.	PUNCT
inlawrev-3379	661	1	irc	irc	PROPN
inlawrev-3379	661	2	§	§	PROPN
inlawrev-3379	661	3	6662(b	6662(b	NOUN
inlawrev-3379	661	4	)	)	PUNCT
inlawrev-3379	661	5	provides	provide	VERB
inlawrev-3379	661	6	that	that	SCONJ
inlawrev-3379	661	7	the	the	DET
inlawrev-3379	661	8	accuracy	accuracy	NOUN
inlawrev-3379	661	9	-	-	PUNCT
inlawrev-3379	661	10	related	relate	VERB
inlawrev-3379	661	11	penalty	penalty	NOUN
inlawrev-3379	661	12	is	be	AUX
inlawrev-3379	661	13	imposed	impose	VERB
inlawrev-3379	661	14	if	if	SCONJ
inlawrev-3379	661	15	any	any	DET
inlawrev-3379	661	16	part	part	NOUN
inlawrev-3379	661	17	of	of	ADP
inlawrev-3379	661	18	the	the	DET
inlawrev-3379	661	19	underpayment	underpayment	NOUN
inlawrev-3379	661	20	is	be	AUX
inlawrev-3379	661	21	due	due	ADJ
inlawrev-3379	661	22	to	to	ADP
inlawrev-3379	661	23	negligence	negligence	NOUN
inlawrev-3379	661	24	or	or	CCONJ
inlawrev-3379	661	25	disregard	disregard	NOUN
inlawrev-3379	661	26	for	for	ADP
inlawrev-3379	661	27	the	the	DET
inlawrev-3379	661	28	rules	rule	NOUN
inlawrev-3379	661	29	without	without	ADP
inlawrev-3379	661	30	the	the	DET
inlawrev-3379	661	31	intent	intent	NOUN
inlawrev-3379	661	32	to	to	PART
inlawrev-3379	661	33	defraud	defraud	VERB
inlawrev-3379	661	34	.	.	PUNCT
inlawrev-3379	662	1	i.r.c	i.r.c	NOUN
inlawrev-3379	662	2	.	.	PUNCT
inlawrev-3379	663	1	§	§	PROPN
inlawrev-3379	663	2	6662(b	6662(b	PROPN
inlawrev-3379	663	3	)	)	PUNCT
inlawrev-3379	663	4	.	.	PUNCT
inlawrev-3379	664	1	130	130	NUM
inlawrev-3379	664	2	.	.	PUNCT
inlawrev-3379	665	1	5ee	5ee	ADJ
inlawrev-3379	665	2	i.r.c	i.r.c	NOUN
inlawrev-3379	665	3	.	.	PUNCT
inlawrev-3379	666	1	§	§	PROPN
inlawrev-3379	666	2	6663(a	6663(a	NUM
inlawrev-3379	666	3	)	)	PUNCT
inlawrev-3379	666	4	.	.	PUNCT
inlawrev-3379	667	1	131	131	X
inlawrev-3379	667	2	.	.	PUNCT
inlawrev-3379	668	1	see	see	VERB
inlawrev-3379	668	2	supra	supra	PROPN
inlawrev-3379	668	3	note	note	PROPN
inlawrev-3379	668	4	1	1	NUM
inlawrev-3379	668	5	1	1	NUM
inlawrev-3379	668	6	9	9	NUM
inlawrev-3379	668	7	and	and	CCONJ
inlawrev-3379	668	8	accompanying	accompany	VERB
inlawrev-3379	668	9	text	text	NOUN
inlawrev-3379	668	10	.	.	PUNCT
inlawrev-3379	669	1	132	132	NUM
inlawrev-3379	669	2	.	.	PUNCT
inlawrev-3379	669	3	irc	irc	AUX
inlawrev-3379	669	4	§	§	PROPN
inlawrev-3379	669	5	129(a)(1	129(a)(1	NUM
inlawrev-3379	669	6	)	)	PUNCT
inlawrev-3379	669	7	provides	provide	VERB
inlawrev-3379	669	8	that	that	SCONJ
inlawrev-3379	669	9	the	the	DET
inlawrev-3379	669	10	gross	gross	ADJ
inlawrev-3379	669	11	income	income	NOUN
inlawrev-3379	669	12	of	of	ADP
inlawrev-3379	669	13	an	an	DET
inlawrev-3379	669	14	employee	employee	NOUN
inlawrev-3379	669	15	does	do	AUX
inlawrev-3379	669	16	not	not	PART
inlawrev-3379	669	17	include	include	VERB
inlawrev-3379	669	18	amounts	amount	NOUN
inlawrev-3379	669	19	paid	pay	VERB
inlawrev-3379	669	20	or	or	CCONJ
inlawrev-3379	669	21	incurred	incur	VERB
inlawrev-3379	669	22	by	by	ADP
inlawrev-3379	669	23	employers	employer	NOUN
inlawrev-3379	669	24	for	for	ADP
inlawrev-3379	669	25	dependent	dependent	ADJ
inlawrev-3379	669	26	care	care	NOUN
inlawrev-3379	669	27	assistance	assistance	NOUN
inlawrev-3379	669	28	provided	provide	VERB
inlawrev-3379	669	29	to	to	ADP
inlawrev-3379	669	30	employees	employee	NOUN
inlawrev-3379	669	31	.	.	PUNCT
inlawrev-3379	670	1	i.r.c	i.r.c	NOUN
inlawrev-3379	670	2	.	.	PUNCT
inlawrev-3379	671	1	§	§	PROPN
inlawrev-3379	671	2	129(a)(1	129(a)(1	NUM
inlawrev-3379	671	3	)	)	PUNCT
inlawrev-3379	671	4	.	.	PUNCT
inlawrev-3379	672	1	see	see	VERB
inlawrev-3379	672	2	also	also	ADV
inlawrev-3379	672	3	economic	economic	ADJ
inlawrev-3379	672	4	recovery	recovery	NOUN
inlawrev-3379	672	5	tax	tax	PROPN
inlawrev-3379	672	6	act	act	PROPN
inlawrev-3379	672	7	,	,	PUNCT
inlawrev-3379	672	8	pub	pub	NOUN
inlawrev-3379	672	9	.	.	PUNCT
inlawrev-3379	673	1	l.	l.	PROPN
inlawrev-3379	673	2	no	no	INTJ
inlawrev-3379	673	3	.	.	PROPN
inlawrev-3379	674	1	97	97	NUM
inlawrev-3379	674	2	-	-	SYM
inlawrev-3379	674	3	34	34	NUM
inlawrev-3379	674	4	,	,	PUNCT
inlawrev-3379	674	5	§	§	PROPN
inlawrev-3379	674	6	124(e	124(e	PROPN
inlawrev-3379	674	7	)	)	PUNCT
inlawrev-3379	674	8	,	,	PUNCT
inlawrev-3379	674	9	95	95	NUM
inlawrev-3379	674	10	stat	stat	NOUN
inlawrev-3379	674	11	.	.	PUNCT
inlawrev-3379	675	1	198	198	NUM
inlawrev-3379	675	2	-	-	SYM
inlawrev-3379	675	3	201	201	NUM
inlawrev-3379	675	4	(	(	PUNCT
inlawrev-3379	675	5	1981	1981	NUM
inlawrev-3379	675	6	)	)	PUNCT
inlawrev-3379	675	7	(	(	PUNCT
inlawrev-3379	675	8	codified	codify	VERB
inlawrev-3379	675	9	at	at	ADP
inlawrev-3379	675	10	26	26	NUM
inlawrev-3379	675	11	u.s.c	u.s.c	ADJ
inlawrev-3379	675	12	.	.	PUNCT
inlawrev-3379	676	1	§	§	PROPN
inlawrev-3379	676	2	129	129	NUM
inlawrev-3379	676	3	(	(	PUNCT
inlawrev-3379	676	4	1994	1994	NUM
inlawrev-3379	676	5	&	&	CCONJ
inlawrev-3379	676	6	supp	supp	PROPN
inlawrev-3379	676	7	.	.	PUNCT
inlawrev-3379	677	1	ii	ii	PROPN
inlawrev-3379	677	2	1996	1996	NUM
inlawrev-3379	677	3	)	)	PUNCT
inlawrev-3379	677	4	)	)	PUNCT
inlawrev-3379	677	5	.	.	PUNCT
inlawrev-3379	678	1	133	133	NUM
inlawrev-3379	678	2	.	.	PUNCT
inlawrev-3379	679	1	irc	irc	PROPN
inlawrev-3379	679	2	section	section	NOUN
inlawrev-3379	679	3	129(d)(1	129(d)(1	NUM
inlawrev-3379	679	4	)	)	PUNCT
inlawrev-3379	679	5	describes	describe	VERB
inlawrev-3379	679	6	a	a	DET
inlawrev-3379	679	7	dependent	dependent	ADJ
inlawrev-3379	679	8	care	care	NOUN
inlawrev-3379	679	9	assistance	assistance	NOUN
inlawrev-3379	679	10	program	program	NOUN
inlawrev-3379	679	11	as	as	ADP
inlawrev-3379	679	12	a	a	DET
inlawrev-3379	679	13	separate	separate	ADJ
inlawrev-3379	679	14	written	write	VERB
inlawrev-3379	679	15	plan	plan	NOUN
inlawrev-3379	679	16	of	of	ADP
inlawrev-3379	679	17	the	the	DET
inlawrev-3379	679	18	employer	employer	NOUN
inlawrev-3379	679	19	for	for	ADP
inlawrev-3379	679	20	the	the	DET
inlawrev-3379	679	21	exclusive	exclusive	ADJ
inlawrev-3379	679	22	benefit	benefit	NOUN
inlawrev-3379	679	23	of	of	ADP
inlawrev-3379	679	24	his	his	PRON
inlawrev-3379	679	25	employees	employee	NOUN
inlawrev-3379	679	26	to	to	PART
inlawrev-3379	679	27	provide	provide	VERB
inlawrev-3379	679	28	them	they	PRON
inlawrev-3379	679	29	with	with	ADP
inlawrev-3379	679	30	dependent	dependent	ADJ
inlawrev-3379	679	31	care	care	NOUN
inlawrev-3379	679	32	,	,	PUNCT
inlawrev-3379	679	33	which	which	PRON
inlawrev-3379	679	34	meets	meet	VERB
inlawrev-3379	679	35	the	the	DET
inlawrev-3379	679	36	following	follow	VERB
inlawrev-3379	679	37	requirements	requirement	NOUN
inlawrev-3379	679	38	:	:	PUNCT
inlawrev-3379	679	39	(	(	PUNCT
inlawrev-3379	679	40	1	1	X
inlawrev-3379	679	41	)	)	PUNCT
inlawrev-3379	679	42	discrimination—^the	discrimination—^the	PRON
inlawrev-3379	679	43	contributions	contribution	NOUN
inlawrev-3379	679	44	or	or	CCONJ
inlawrev-3379	679	45	benefits	benefit	NOUN
inlawrev-3379	679	46	provided	provide	VERB
inlawrev-3379	679	47	under	under	ADP
inlawrev-3379	679	48	the	the	DET
inlawrev-3379	679	49	plan	plan	NOUN
inlawrev-3379	679	50	do	do	AUX
inlawrev-3379	679	51	not	not	PART
inlawrev-3379	679	52	discriminate	discriminate	VERB
inlawrev-3379	679	53	in	in	ADP
inlawrev-3379	679	54	favor	favor	NOUN
inlawrev-3379	679	55	of	of	ADP
inlawrev-3379	679	56	highly	highly	ADV
inlawrev-3379	679	57	compensated	compensated	ADJ
inlawrev-3379	679	58	employees	employee	NOUN
inlawrev-3379	679	59	;	;	PUNCT
inlawrev-3379	679	60	(	(	PUNCT
inlawrev-3379	679	61	2	2	X
inlawrev-3379	679	62	)	)	PUNCT
inlawrev-3379	679	63	eligibility	eligibility	NOUN
inlawrev-3379	679	64	—	—	PUNCT
inlawrev-3379	679	65	the	the	DET
inlawrev-3379	679	66	program	program	NOUN
inlawrev-3379	679	67	benefits	benefit	VERB
inlawrev-3379	679	68	a	a	DET
inlawrev-3379	679	69	classification	classification	NOUN
inlawrev-3379	679	70	of	of	ADP
inlawrev-3379	679	71	employees	employee	NOUN
inlawrev-3379	679	72	set	set	VERB
inlawrev-3379	679	73	up	up	ADP
inlawrev-3379	679	74	by	by	ADP
inlawrev-3379	679	75	the	the	DET
inlawrev-3379	679	76	employer	employer	NOUN
inlawrev-3379	679	77	that	that	PRON
inlawrev-3379	679	78	is	be	AUX
inlawrev-3379	679	79	found	find	VERB
inlawrev-3379	679	80	by	by	ADP
inlawrev-3379	679	81	the	the	DET
inlawrev-3379	679	82	secretary	secretary	PROPN
inlawrev-3379	679	83	of	of	ADP
inlawrev-3379	679	84	the	the	DET
inlawrev-3379	679	85	treasury	treasury	NOUN
inlawrev-3379	679	86	to	to	PART
inlawrev-3379	679	87	be	be	AUX
inlawrev-3379	679	88	non	non	ADJ
inlawrev-3379	679	89	-	-	ADJ
inlawrev-3379	679	90	discriminatory	discriminatory	ADJ
inlawrev-3379	679	91	;	;	PUNCT
inlawrev-3379	679	92	(	(	PUNCT
inlawrev-3379	679	93	3	3	X
inlawrev-3379	679	94	)	)	PUNCT
inlawrev-3379	679	95	principal	principal	ADJ
inlawrev-3379	679	96	shareholders	shareholder	NOUN
inlawrev-3379	679	97	or	or	CCONJ
inlawrev-3379	679	98	1208	1208	NUM
inlawrev-3379	679	99	indiana	indiana	PROPN
inlawrev-3379	679	100	law	law	PROPN
inlawrev-3379	679	101	review	review	NOUN
inlawrev-3379	679	102	[	[	X
inlawrev-3379	679	103	vol	vol	NOUN
inlawrev-3379	679	104	.	.	PUNCT
inlawrev-3379	680	1	32:1	32:1	NUM
inlawrev-3379	680	2	187	187	NUM
inlawrev-3379	680	3	many	many	ADJ
inlawrev-3379	680	4	dependent	dependent	ADJ
inlawrev-3379	680	5	care	care	NOUN
inlawrev-3379	680	6	assistance	assistance	NOUN
inlawrev-3379	680	7	programs	program	NOUN
inlawrev-3379	680	8	are	be	AUX
inlawrev-3379	680	9	implemented	implement	VERB
inlawrev-3379	680	10	through	through	ADP
inlawrev-3379	680	11	a	a	DET
inlawrev-3379	680	12	salary	salary	NOUN
inlawrev-3379	680	13	reduction	reduction	NOUN
inlawrev-3379	680	14	plan	plan	NOUN
inlawrev-3379	680	15	,	,	PUNCT
inlawrev-3379	680	16	which	which	PRON
inlawrev-3379	680	17	costs	cost	VERB
inlawrev-3379	680	18	the	the	DET
inlawrev-3379	680	19	employer	employer	NOUN
inlawrev-3379	680	20	nothing	nothing	PRON
inlawrev-3379	680	21	,	,	PUNCT
inlawrev-3379	680	22	but	but	CCONJ
inlawrev-3379	680	23	allows	allow	VERB
inlawrev-3379	680	24	the	the	DET
inlawrev-3379	680	25	employee	employee	NOUN
inlawrev-3379	680	26	to	to	PART
inlawrev-3379	680	27	deduct	deduct	VERB
inlawrev-3379	680	28	the	the	DET
inlawrev-3379	680	29	amount	amount	NOUN
inlawrev-3379	680	30	of	of	ADP
inlawrev-3379	680	31	dependent	dependent	ADJ
inlawrev-3379	680	32	child	child	NOUN
inlawrev-3379	680	33	care	care	NOUN
inlawrev-3379	680	34	expenses	expense	NOUN
inlawrev-3379	680	35	from	from	ADP
inlawrev-3379	680	36	her	her	PRON
inlawrev-3379	680	37	gross	gross	ADJ
inlawrev-3379	680	38	income	income	NOUN
inlawrev-3379	680	39	and	and	CCONJ
inlawrev-3379	680	40	seek	seek	VERB
inlawrev-3379	680	41	reimbursement	reimbursement	NOUN
inlawrev-3379	680	42	from	from	ADP
inlawrev-3379	680	43	the	the	DET
inlawrev-3379	680	44	plan	plan	NOUN
inlawrev-3379	680	45	for	for	ADP
inlawrev-3379	680	46	the	the	DET
inlawrev-3379	680	47	child	child	NOUN
inlawrev-3379	680	48	care	care	NOUN
inlawrev-3379	680	49	expenses	expense	NOUN
inlawrev-3379	680	50	when	when	SCONJ
inlawrev-3379	680	51	they	they	PRON
inlawrev-3379	680	52	are	be	AUX
inlawrev-3379	680	53	incurred	incur	VERB
inlawrev-3379	680	54	.	.	PUNCT
inlawrev-3379	681	1	^^	^^	PUNCT
inlawrev-3379	681	2	'	'	PUNCT
inlawrev-3379	681	3	*	*	PUNCT
inlawrev-3379	681	4	when	when	SCONJ
inlawrev-3379	681	5	seeking	seek	VERB
inlawrev-3379	681	6	reimbursement	reimbursement	NOUN
inlawrev-3379	681	7	for	for	ADP
inlawrev-3379	681	8	child	child	NOUN
inlawrev-3379	681	9	care	care	NOUN
inlawrev-3379	681	10	expenses	expense	NOUN
inlawrev-3379	681	11	,	,	PUNCT
inlawrev-3379	681	12	the	the	DET
inlawrev-3379	681	13	employee	employee	NOUN
inlawrev-3379	681	14	must	must	AUX
inlawrev-3379	681	15	provide	provide	VERB
inlawrev-3379	681	16	the	the	DET
inlawrev-3379	681	17	employer	employer	NOUN
inlawrev-3379	681	18	with	with	ADP
inlawrev-3379	681	19	the	the	DET
inlawrev-3379	681	20	child	child	NOUN
inlawrev-3379	681	21	care	care	NOUN
inlawrev-3379	681	22	provider	provider	NOUN
inlawrev-3379	681	23	's	's	PART
inlawrev-3379	681	24	name	name	NOUN
inlawrev-3379	681	25	,	,	PUNCT
inlawrev-3379	681	26	address	address	NOUN
inlawrev-3379	681	27	,	,	PUNCT
inlawrev-3379	681	28	and	and	CCONJ
inlawrev-3379	681	29	social	social	ADJ
inlawrev-3379	681	30	security	security	NOUN
inlawrev-3379	681	31	number	number	NOUN
inlawrev-3379	681	32	.	.	PUNCT
inlawrev-3379	682	1	'^^	'^^	PROPN
inlawrev-3379	682	2	technically	technically	ADV
inlawrev-3379	682	3	,	,	PUNCT
inlawrev-3379	682	4	these	these	DET
inlawrev-3379	682	5	reporting	reporting	NOUN
inlawrev-3379	682	6	requirements	requirement	NOUN
inlawrev-3379	682	7	should	should	AUX
inlawrev-3379	682	8	restrict	restrict	VERB
inlawrev-3379	682	9	receipt	receipt	NOUN
inlawrev-3379	682	10	of	of	ADP
inlawrev-3379	682	11	child	child	NOUN
inlawrev-3379	682	12	care	care	NOUN
inlawrev-3379	682	13	credit	credit	NOUN
inlawrev-3379	682	14	and	and	CCONJ
inlawrev-3379	682	15	dependant	dependant	ADJ
inlawrev-3379	682	16	care	care	NOUN
inlawrev-3379	682	17	assistance	assistance	NOUN
inlawrev-3379	682	18	benefits	benefit	NOUN
inlawrev-3379	682	19	to	to	ADP
inlawrev-3379	682	20	taxpayers	taxpayer	NOUN
inlawrev-3379	682	21	who	who	PRON
inlawrev-3379	682	22	employ	employ	VERB
inlawrev-3379	682	23	legal	legal	ADJ
inlawrev-3379	682	24	nannies	nanny	NOUN
inlawrev-3379	682	25	.	.	PUNCT
inlawrev-3379	683	1	employees	employee	NOUN
inlawrev-3379	683	2	participating	participate	VERB
inlawrev-3379	683	3	in	in	ADP
inlawrev-3379	683	4	an	an	DET
inlawrev-3379	683	5	employer	employer	NOUN
inlawrev-3379	683	6	-	-	PUNCT
inlawrev-3379	683	7	provided	provide	VERB
inlawrev-3379	683	8	dependent	dependent	ADJ
inlawrev-3379	683	9	care	care	NOUN
inlawrev-3379	683	10	salary	salary	NOUN
inlawrev-3379	683	11	reduction	reduction	NOUN
inlawrev-3379	683	12	program	program	NOUN
inlawrev-3379	683	13	may	may	AUX
inlawrev-3379	683	14	exclude	exclude	VERB
inlawrev-3379	683	15	from	from	ADP
inlawrev-3379	683	16	income	income	NOUN
inlawrev-3379	683	17	taxation	taxation	NOUN
inlawrev-3379	683	18	up	up	ADP
inlawrev-3379	683	19	to	to	PART
inlawrev-3379	683	20	$	$	SYM
inlawrev-3379	683	21	5000	5000	NUM
inlawrev-3379	683	22	oftheir	oftheir	ADJ
inlawrev-3379	683	23	wages	wage	NOUN
inlawrev-3379	683	24	to	to	PART
inlawrev-3379	683	25	pay	pay	VERB
inlawrev-3379	683	26	for	for	ADP
inlawrev-3379	683	27	child	child	NOUN
inlawrev-3379	683	28	care	care	NOUN
inlawrev-3379	683	29	expenses	expense	NOUN
inlawrev-3379	683	30	.	.	PUNCT
inlawrev-3379	684	1	*	*	PUNCT
inlawrev-3379	684	2	^^	^^	PUNCT
inlawrev-3379	684	3	the	the	DET
inlawrev-3379	684	4	$	$	SYM
inlawrev-3379	684	5	5000	5000	NUM
inlawrev-3379	684	6	is	be	AUX
inlawrev-3379	684	7	a	a	DET
inlawrev-3379	684	8	deduction	deduction	NOUN
inlawrev-3379	684	9	from	from	ADP
inlawrev-3379	684	10	income	income	NOUN
inlawrev-3379	684	11	,	,	PUNCT
inlawrev-3379	684	12	allowing	allow	VERB
inlawrev-3379	684	13	wealthier	wealthy	ADJ
inlawrev-3379	684	14	taxpayers	taxpayer	NOUN
inlawrev-3379	684	15	to	to	PART
inlawrev-3379	684	16	receive	receive	VERB
inlawrev-3379	684	17	a	a	DET
inlawrev-3379	684	18	larger	large	ADJ
inlawrev-3379	684	19	tax	tax	NOUN
inlawrev-3379	684	20	subsidy	subsidy	NOUN
inlawrev-3379	684	21	.	.	PUNCT
inlawrev-3379	685	1	taxpayers	taxpayer	NOUN
inlawrev-3379	685	2	participating	participate	VERB
inlawrev-3379	685	3	in	in	ADP
inlawrev-3379	685	4	a	a	DET
inlawrev-3379	685	5	dependent	dependent	ADJ
inlawrev-3379	685	6	care	care	NOUN
inlawrev-3379	685	7	assistance	assistance	NOUN
inlawrev-3379	685	8	program	program	NOUN
inlawrev-3379	685	9	whose	whose	DET
inlawrev-3379	685	10	income	income	NOUN
inlawrev-3379	685	11	is	be	AUX
inlawrev-3379	685	12	taxed	tax	VERB
inlawrev-3379	685	13	in	in	ADP
inlawrev-3379	685	14	the	the	DET
inlawrev-3379	685	15	highest	high	ADJ
inlawrev-3379	685	16	marginal	marginal	ADJ
inlawrev-3379	685	17	tax	tax	NOUN
inlawrev-3379	685	18	rate	rate	NOUN
inlawrev-3379	685	19	will	will	AUX
inlawrev-3379	685	20	receive	receive	VERB
inlawrev-3379	685	21	a	a	DET
inlawrev-3379	685	22	child	child	NOUN
inlawrev-3379	685	23	care	care	NOUN
inlawrev-3379	685	24	subsidy	subsidy	NOUN
inlawrev-3379	685	25	of	of	ADP
inlawrev-3379	685	26	approximately	approximately	ADV
inlawrev-3379	685	27	$	$	SYM
inlawrev-3379	685	28	2000,^^^	2000,^^^	NOUN
inlawrev-3379	685	29	an	an	DET
inlawrev-3379	685	30	amount	amount	NOUN
inlawrev-3379	685	31	that	that	PRON
inlawrev-3379	685	32	would	would	AUX
inlawrev-3379	685	33	cover	cover	VERB
inlawrev-3379	685	34	all	all	PRON
inlawrev-3379	685	35	,	,	PUNCT
inlawrev-3379	685	36	or	or	CCONJ
inlawrev-3379	685	37	at	at	ADP
inlawrev-3379	685	38	least	least	ADJ
inlawrev-3379	685	39	a	a	DET
inlawrev-3379	685	40	significant	significant	ADJ
inlawrev-3379	685	41	portion	portion	NOUN
inlawrev-3379	685	42	of	of	ADP
inlawrev-3379	685	43	,	,	PUNCT
inlawrev-3379	685	44	the	the	DET
inlawrev-3379	685	45	nanny	nanny	NOUN
inlawrev-3379	685	46	tax	tax	NOUN
inlawrev-3379	685	47	.	.	PUNCT
inlawrev-3379	686	1	household	household	NOUN
inlawrev-3379	686	2	employees	employee	NOUN
inlawrev-3379	686	3	must	must	AUX
inlawrev-3379	686	4	also	also	ADV
inlawrev-3379	686	5	be	be	AUX
inlawrev-3379	686	6	informed	inform	VERB
inlawrev-3379	686	7	of	of	ADP
inlawrev-3379	686	8	their	their	PRON
inlawrev-3379	686	9	employment	employment	NOUN
inlawrev-3379	686	10	rights	right	NOUN
inlawrev-3379	686	11	.	.	PUNCT
inlawrev-3379	687	1	owners	owner	NOUN
inlawrev-3379	687	2	—	—	PUNCT
inlawrev-3379	687	3	not	not	PART
inlawrev-3379	687	4	more	more	ADJ
inlawrev-3379	687	5	than	than	ADP
inlawrev-3379	687	6	25	25	NUM
inlawrev-3379	687	7	%	%	NOUN
inlawrev-3379	687	8	of	of	ADP
inlawrev-3379	687	9	the	the	DET
inlawrev-3379	687	10	amounts	amount	NOUN
inlawrev-3379	687	11	paid	pay	VERB
inlawrev-3379	687	12	or	or	CCONJ
inlawrev-3379	687	13	incurred	incur	VERB
inlawrev-3379	687	14	by	by	ADP
inlawrev-3379	687	15	the	the	DET
inlawrev-3379	687	16	employer	employer	NOUN
inlawrev-3379	687	17	during	during	ADP
inlawrev-3379	687	18	the	the	DET
inlawrev-3379	687	19	year	year	NOUN
inlawrev-3379	687	20	are	be	AUX
inlawrev-3379	687	21	provided	provide	VERB
inlawrev-3379	687	22	for	for	ADP
inlawrev-3379	687	23	shareholder	shareholder	NOUN
inlawrev-3379	687	24	or	or	CCONJ
inlawrev-3379	687	25	owners	owner	NOUN
inlawrev-3379	687	26	each	each	DET
inlawrev-3379	687	27	ofwhom	ofwhom	NOUN
inlawrev-3379	687	28	owns	own	VERB
inlawrev-3379	687	29	more	more	ADJ
inlawrev-3379	687	30	than	than	ADP
inlawrev-3379	687	31	five	five	NUM
inlawrev-3379	687	32	percent	percent	NOUN
inlawrev-3379	687	33	of	of	ADP
inlawrev-3379	687	34	the	the	DET
inlawrev-3379	687	35	stock	stock	NOUN
inlawrev-3379	687	36	or	or	CCONJ
inlawrev-3379	687	37	the	the	DET
inlawrev-3379	687	38	capital	capital	NOUN
inlawrev-3379	687	39	or	or	CCONJ
inlawrev-3379	687	40	profit	profit	NOUN
inlawrev-3379	687	41	interests	interest	NOUN
inlawrev-3379	687	42	of	of	ADP
inlawrev-3379	687	43	the	the	DET
inlawrev-3379	687	44	employer	employer	NOUN
inlawrev-3379	687	45	;	;	PUNCT
inlawrev-3379	687	46	(	(	PUNCT
inlawrev-3379	687	47	4	4	X
inlawrev-3379	687	48	)	)	PUNCT
inlawrev-3379	687	49	notification	notification	NOUN
inlawrev-3379	687	50	of	of	ADP
inlawrev-3379	687	51	eligible	eligible	ADJ
inlawrev-3379	687	52	employees—^the	employees—^the	PRON
inlawrev-3379	687	53	employer	employer	NOUN
inlawrev-3379	687	54	provides	provide	VERB
inlawrev-3379	687	55	reasonable	reasonable	ADJ
inlawrev-3379	687	56	notification	notification	NOUN
inlawrev-3379	687	57	ofthe	ofthe	NOUN
inlawrev-3379	687	58	availability	availability	NOUN
inlawrev-3379	687	59	and	and	CCONJ
inlawrev-3379	687	60	terms	term	NOUN
inlawrev-3379	687	61	of	of	ADP
inlawrev-3379	687	62	the	the	DET
inlawrev-3379	687	63	program	program	NOUN
inlawrev-3379	687	64	to	to	ADP
inlawrev-3379	687	65	eligible	eligible	ADJ
inlawrev-3379	687	66	employees	employee	NOUN
inlawrev-3379	687	67	;	;	PUNCT
inlawrev-3379	687	68	(	(	PUNCT
inlawrev-3379	687	69	5	5	X
inlawrev-3379	687	70	)	)	PUNCT
inlawrev-3379	687	71	statement	statement	NOUN
inlawrev-3379	687	72	of	of	ADP
inlawrev-3379	687	73	expenses—^the	expenses—^the	PRON
inlawrev-3379	687	74	plan	plan	NOUN
inlawrev-3379	687	75	fumishes	fumishe	NOUN
inlawrev-3379	687	76	to	to	ADP
inlawrev-3379	687	77	an	an	DET
inlawrev-3379	687	78	employee	employee	NOUN
inlawrev-3379	687	79	a	a	DET
inlawrev-3379	687	80	written	write	VERB
inlawrev-3379	687	81	statement	statement	NOUN
inlawrev-3379	687	82	of	of	ADP
inlawrev-3379	687	83	amounts	amount	NOUN
inlawrev-3379	687	84	paid	pay	VERB
inlawrev-3379	687	85	or	or	CCONJ
inlawrev-3379	687	86	incurred	incur	VERB
inlawrev-3379	687	87	by	by	ADP
inlawrev-3379	687	88	the	the	DET
inlawrev-3379	687	89	employer	employer	NOUN
inlawrev-3379	687	90	in	in	ADP
inlawrev-3379	687	91	providing	provide	VERB
inlawrev-3379	687	92	dependent	dependent	ADJ
inlawrev-3379	687	93	care	care	NOUN
inlawrev-3379	687	94	assistance	assistance	NOUN
inlawrev-3379	687	95	to	to	ADP
inlawrev-3379	687	96	the	the	DET
inlawrev-3379	687	97	employee	employee	NOUN
inlawrev-3379	687	98	;	;	PUNCT
inlawrev-3379	687	99	(	(	PUNCT
inlawrev-3379	687	100	6	6	X
inlawrev-3379	687	101	)	)	PUNCT
inlawrev-3379	687	102	benefits—^the	benefits—^the	DET
inlawrev-3379	687	103	average	average	ADJ
inlawrev-3379	687	104	benefits	benefit	NOUN
inlawrev-3379	687	105	to	to	ADP
inlawrev-3379	687	106	employees	employee	NOUN
inlawrev-3379	687	107	who	who	PRON
inlawrev-3379	687	108	are	be	AUX
inlawrev-3379	687	109	not	not	PART
inlawrev-3379	687	110	highly	highly	ADV
inlawrev-3379	687	111	compensated	compensate	VERB
inlawrev-3379	687	112	under	under	ADP
inlawrev-3379	687	113	all	all	DET
inlawrev-3379	687	114	employer	employer	NOUN
inlawrev-3379	687	115	plans	plan	NOUN
inlawrev-3379	687	116	are	be	AUX
inlawrev-3379	687	117	at	at	ADV
inlawrev-3379	687	118	least	least	ADJ
inlawrev-3379	687	119	55	55	NUM
inlawrev-3379	687	120	%	%	NOUN
inlawrev-3379	687	121	ofthe	ofthe	ADJ
inlawrev-3379	687	122	average	average	ADJ
inlawrev-3379	687	123	benefits	benefit	NOUN
inlawrev-3379	687	124	provided	provide	VERB
inlawrev-3379	687	125	to	to	ADP
inlawrev-3379	687	126	highly	highly	ADV
inlawrev-3379	687	127	compensated	compensate	VERB
inlawrev-3379	687	128	employees	employee	NOUN
inlawrev-3379	687	129	under	under	ADP
inlawrev-3379	687	130	all	all	DET
inlawrev-3379	687	131	employer	employer	NOUN
inlawrev-3379	687	132	plans	plan	NOUN
inlawrev-3379	687	133	.	.	PUNCT
inlawrev-3379	688	1	additionally	additionally	ADV
inlawrev-3379	688	2	,	,	PUNCT
inlawrev-3379	688	3	in	in	ADP
inlawrev-3379	688	4	the	the	DET
inlawrev-3379	688	5	case	case	NOUN
inlawrev-3379	688	6	of	of	ADP
inlawrev-3379	688	7	benefits	benefit	NOUN
inlawrev-3379	688	8	provided	provide	VERB
inlawrev-3379	688	9	under	under	ADP
inlawrev-3379	688	10	a	a	DET
inlawrev-3379	688	11	salary	salary	NOUN
inlawrev-3379	688	12	reduction	reduction	NOUN
inlawrev-3379	688	13	agreement	agreement	NOUN
inlawrev-3379	688	14	,	,	PUNCT
inlawrev-3379	688	15	the	the	DET
inlawrev-3379	688	16	plan	plan	NOUN
inlawrev-3379	688	17	may	may	AUX
inlawrev-3379	688	18	disregard	disregard	VERB
inlawrev-3379	688	19	employees	employee	NOUN
inlawrev-3379	688	20	whose	whose	DET
inlawrev-3379	688	21	compensation	compensation	NOUN
inlawrev-3379	688	22	is	be	AUX
inlawrev-3379	688	23	less	less	ADJ
inlawrev-3379	688	24	than	than	ADP
inlawrev-3379	688	25	$	$	SYM
inlawrev-3379	688	26	25,000	25,000	NUM
inlawrev-3379	688	27	;	;	PUNCT
inlawrev-3379	688	28	(	(	PUNCT
inlawrev-3379	688	29	7	7	X
inlawrev-3379	688	30	)	)	PUNCT
inlawrev-3379	688	31	excluded	exclude	VERB
inlawrev-3379	688	32	employees—^the	employees—^the	PRON
inlawrev-3379	688	33	following	follow	VERB
inlawrev-3379	688	34	employees	employee	NOUN
inlawrev-3379	688	35	may	may	AUX
inlawrev-3379	688	36	be	be	AUX
inlawrev-3379	688	37	excluded	exclude	VERB
inlawrev-3379	688	38	from	from	ADP
inlawrev-3379	688	39	the	the	DET
inlawrev-3379	688	40	eligibility	eligibility	NOUN
inlawrev-3379	688	41	and	and	CCONJ
inlawrev-3379	688	42	benefits	benefit	NOUN
inlawrev-3379	688	43	considerations	consideration	NOUN
inlawrev-3379	688	44	:	:	PUNCT
inlawrev-3379	688	45	(	(	PUNCT
inlawrev-3379	688	46	a	a	X
inlawrev-3379	688	47	)	)	PUNCT
inlawrev-3379	688	48	employees	employee	NOUN
inlawrev-3379	688	49	who	who	PRON
inlawrev-3379	688	50	have	have	AUX
inlawrev-3379	688	51	not	not	PART
inlawrev-3379	688	52	attained	attain	VERB
inlawrev-3379	688	53	the	the	DET
inlawrev-3379	688	54	age	age	NOUN
inlawrev-3379	688	55	of	of	ADP
inlawrev-3379	688	56	21	21	NUM
inlawrev-3379	688	57	or	or	CCONJ
inlawrev-3379	688	58	completed	complete	VERB
inlawrev-3379	688	59	one	one	NUM
inlawrev-3379	688	60	year	year	NOUN
inlawrev-3379	688	61	of	of	ADP
inlawrev-3379	688	62	service	service	NOUN
inlawrev-3379	688	63	(	(	PUNCT
inlawrev-3379	688	64	as	as	SCONJ
inlawrev-3379	688	65	defined	define	VERB
inlawrev-3379	688	66	in	in	ADP
inlawrev-3379	688	67	irc	irc	PROPN
inlawrev-3379	688	68	§	§	PROPN
inlawrev-3379	688	69	410(a)(3	410(a)(3	NOUN
inlawrev-3379	688	70	)	)	PUNCT
inlawrev-3379	688	71	)	)	PUNCT
inlawrev-3379	688	72	,	,	PUNCT
inlawrev-3379	688	73	and	and	CCONJ
inlawrev-3379	688	74	(	(	PUNCT
inlawrev-3379	688	75	b	b	X
inlawrev-3379	688	76	)	)	PUNCT
inlawrev-3379	688	77	employees	employee	NOUN
inlawrev-3379	688	78	who	who	PRON
inlawrev-3379	688	79	are	be	AUX
inlawrev-3379	688	80	not	not	PART
inlawrev-3379	688	81	covered	cover	VERB
inlawrev-3379	688	82	in	in	ADP
inlawrev-3379	688	83	the	the	DET
inlawrev-3379	688	84	program	program	NOUN
inlawrev-3379	688	85	who	who	PRON
inlawrev-3379	688	86	are	be	AUX
inlawrev-3379	688	87	covered	cover	VERB
inlawrev-3379	688	88	by	by	ADP
inlawrev-3379	688	89	a	a	DET
inlawrev-3379	688	90	collective	collective	ADJ
inlawrev-3379	688	91	bargaining	bargaining	NOUN
inlawrev-3379	688	92	agreement	agreement	NOUN
inlawrev-3379	688	93	between	between	ADP
inlawrev-3379	688	94	employee	employee	NOUN
inlawrev-3379	688	95	representatives	representative	NOUN
inlawrev-3379	688	96	and	and	CCONJ
inlawrev-3379	688	97	one	one	NUM
inlawrev-3379	688	98	or	or	CCONJ
inlawrev-3379	688	99	more	more	ADJ
inlawrev-3379	688	100	employees	employee	NOUN
inlawrev-3379	688	101	,	,	PUNCT
inlawrev-3379	688	102	if	if	SCONJ
inlawrev-3379	688	103	it	it	PRON
inlawrev-3379	688	104	is	be	AUX
inlawrev-3379	688	105	found	find	VERB
inlawrev-3379	688	106	that	that	SCONJ
inlawrev-3379	688	107	dependent	dependent	ADJ
inlawrev-3379	688	108	care	care	NOUN
inlawrev-3379	688	109	benefits	benefit	NOUN
inlawrev-3379	688	110	were	be	AUX
inlawrev-3379	688	111	the	the	DET
inlawrev-3379	688	112	subject	subject	NOUN
inlawrev-3379	688	113	of	of	ADP
inlawrev-3379	688	114	good	good	ADJ
inlawrev-3379	688	115	faith	faith	NOUN
inlawrev-3379	688	116	bargaining	bargaining	NOUN
inlawrev-3379	688	117	;	;	PUNCT
inlawrev-3379	688	118	(	(	PUNCT
inlawrev-3379	688	119	8)	8)	X
inlawrev-3379	688	120	the	the	DET
inlawrev-3379	688	121	program	program	NOUN
inlawrev-3379	688	122	is	be	AUX
inlawrev-3379	688	123	not	not	PART
inlawrev-3379	688	124	required	require	VERB
inlawrev-3379	688	125	to	to	PART
inlawrev-3379	688	126	be	be	AUX
inlawrev-3379	688	127	funded	fund	VERB
inlawrev-3379	688	128	.	.	PUNCT
inlawrev-3379	689	1	i.r.c	i.r.c	NOUN
inlawrev-3379	689	2	.	.	PUNCT
inlawrev-3379	690	1	§	§	PROPN
inlawrev-3379	690	2	129(d)(1	129(d)(1	NUM
inlawrev-3379	690	3	)	)	PUNCT
inlawrev-3379	690	4	.	.	PUNCT
inlawrev-3379	691	1	1	1	NUM
inlawrev-3379	691	2	34	34	NUM
inlawrev-3379	691	3	.	.	PUNCT
inlawrev-3379	692	1	see	see	VERB
inlawrev-3379	692	2	blankand	blankand	PROPN
inlawrev-3379	692	3	williams	williams	PROPN
inlawrev-3379	692	4	,	,	PUNCT
inlawrev-3379	692	5	child	child	NOUN
inlawrev-3379	692	6	care	care	NOUN
inlawrev-3379	692	7	:	:	PUNCT
inlawrev-3379	692	8	whose	whose	DET
inlawrev-3379	692	9	priority	priority	NOUN
inlawrev-3379	692	10	?	?	PUNCT
inlawrev-3379	693	1	a	a	DET
inlawrev-3379	693	2	state	state	NOUN
inlawrev-3379	693	3	child	child	NOUN
inlawrev-3379	693	4	care	care	NOUN
inlawrev-3379	693	5	fact	fact	NOUN
inlawrev-3379	693	6	book	book	NOUN
inlawrev-3379	693	7	16	16	NUM
inlawrev-3379	693	8	(	(	PUNCT
inlawrev-3379	693	9	1985	1985	NUM
inlawrev-3379	693	10	)	)	PUNCT
inlawrev-3379	693	11	.	.	PUNCT
inlawrev-3379	694	1	135	135	NUM
inlawrev-3379	694	2	.	.	PUNCT
inlawrev-3379	695	1	irc	irc	AUX
inlawrev-3379	695	2	§	§	PROPN
inlawrev-3379	695	3	21(e)(9	21(e)(9	NUM
inlawrev-3379	695	4	)	)	PUNCT
inlawrev-3379	695	5	requires	require	VERB
inlawrev-3379	695	6	the	the	DET
inlawrev-3379	695	7	tax	tax	NOUN
inlawrev-3379	695	8	payer	payer	NOUN
inlawrev-3379	695	9	to	to	PART
inlawrev-3379	695	10	provide	provide	VERB
inlawrev-3379	695	11	this	this	DET
inlawrev-3379	695	12	information	information	NOUN
inlawrev-3379	695	13	with	with	ADP
inlawrev-3379	695	14	respect	respect	NOUN
inlawrev-3379	695	15	to	to	ADP
inlawrev-3379	695	16	a	a	DET
inlawrev-3379	695	17	service	service	NOUN
inlawrev-3379	695	18	provider	provider	NOUN
inlawrev-3379	695	19	to	to	PART
inlawrev-3379	695	20	receive	receive	VERB
inlawrev-3379	695	21	dependent	dependent	ADJ
inlawrev-3379	695	22	care	care	NOUN
inlawrev-3379	695	23	credit	credit	NOUN
inlawrev-3379	695	24	.	.	PUNCT
inlawrev-3379	696	1	i.r.c	i.r.c	NOUN
inlawrev-3379	696	2	.	.	PUNCT
inlawrev-3379	697	1	§	§	PROPN
inlawrev-3379	697	2	21(e)(9	21(e)(9	NUM
inlawrev-3379	697	3	)	)	PUNCT
inlawrev-3379	697	4	(	(	PUNCT
inlawrev-3379	697	5	1994	1994	NUM
inlawrev-3379	697	6	)	)	PUNCT
inlawrev-3379	697	7	.	.	PUNCT
inlawrev-3379	698	1	136	136	NUM
inlawrev-3379	698	2	.	.	PUNCT
inlawrev-3379	699	1	irc	irc	PROPN
inlawrev-3379	699	2	§	§	PROPN
inlawrev-3379	699	3	129(a)(2	129(a)(2	NUM
inlawrev-3379	699	4	)	)	PUNCT
inlawrev-3379	699	5	provides	provide	VERB
inlawrev-3379	699	6	that	that	SCONJ
inlawrev-3379	699	7	the	the	DET
inlawrev-3379	699	8	amount	amount	NOUN
inlawrev-3379	699	9	,	,	PUNCT
inlawrev-3379	699	10	which	which	PRON
inlawrev-3379	699	11	may	may	AUX
inlawrev-3379	699	12	be	be	AUX
inlawrev-3379	699	13	excluded	exclude	VERB
inlawrev-3379	699	14	for	for	ADP
inlawrev-3379	699	15	dependent	dependent	ADJ
inlawrev-3379	699	16	care	care	NOUN
inlawrev-3379	699	17	assistance	assistance	NOUN
inlawrev-3379	699	18	,	,	PUNCT
inlawrev-3379	699	19	shall	shall	AUX
inlawrev-3379	699	20	not	not	PART
inlawrev-3379	699	21	exceed	exceed	VERB
inlawrev-3379	699	22	$	$	SYM
inlawrev-3379	699	23	5000	5000	NUM
inlawrev-3379	699	24	(	(	PUNCT
inlawrev-3379	699	25	$	$	SYM
inlawrev-3379	699	26	2500	2500	NUM
inlawrev-3379	699	27	in	in	ADP
inlawrev-3379	699	28	the	the	DET
inlawrev-3379	699	29	case	case	NOUN
inlawrev-3379	699	30	of	of	ADP
inlawrev-3379	699	31	a	a	DET
inlawrev-3379	699	32	separate	separate	ADJ
inlawrev-3379	699	33	return	return	NOUN
inlawrev-3379	699	34	filed	file	VERB
inlawrev-3379	699	35	by	by	ADP
inlawrev-3379	699	36	a	a	DET
inlawrev-3379	699	37	married	married	ADJ
inlawrev-3379	699	38	individual	individual	NOUN
inlawrev-3379	699	39	)	)	PUNCT
inlawrev-3379	699	40	.	.	PUNCT
inlawrev-3379	700	1	i.r.c	i.r.c	NOUN
inlawrev-3379	700	2	.	.	PUNCT
inlawrev-3379	701	1	§	§	PROPN
inlawrev-3379	701	2	129(a)(2	129(a)(2	PROPN
inlawrev-3379	701	3	)	)	PUNCT
inlawrev-3379	701	4	(	(	PUNCT
inlawrev-3379	701	5	west	west	NOUN
inlawrev-3379	701	6	supp	supp	PROPN
inlawrev-3379	701	7	.	.	PUNCT
inlawrev-3379	702	1	1998	1998	NUM
inlawrev-3379	702	2	)	)	PUNCT
inlawrev-3379	702	3	.	.	PUNCT
inlawrev-3379	703	1	137	137	NUM
inlawrev-3379	703	2	.	.	PUNCT
inlawrev-3379	704	1	the	the	DET
inlawrev-3379	704	2	highest	high	ADJ
inlawrev-3379	704	3	marginal	marginal	ADJ
inlawrev-3379	704	4	tax	tax	NOUN
inlawrev-3379	704	5	rate	rate	NOUN
inlawrev-3379	704	6	imposed	impose	VERB
inlawrev-3379	704	7	by	by	ADP
inlawrev-3379	704	8	irc	irc	PROPN
inlawrev-3379	704	9	§	§	PROPN
inlawrev-3379	704	10	1	1	NUM
inlawrev-3379	704	11	is	be	AUX
inlawrev-3379	704	12	39.6	39.6	NUM
inlawrev-3379	704	13	%	%	NOUN
inlawrev-3379	704	14	and	and	CCONJ
inlawrev-3379	704	15	is	be	AUX
inlawrev-3379	704	16	imposed	impose	VERB
inlawrev-3379	704	17	on	on	ADP
inlawrev-3379	704	18	taxable	taxable	ADJ
inlawrev-3379	704	19	income	income	NOUN
inlawrev-3379	704	20	over	over	ADP
inlawrev-3379	704	21	$	$	SYM
inlawrev-3379	704	22	250,000	250,000	NUM
inlawrev-3379	704	23	for	for	ADP
inlawrev-3379	704	24	married	married	ADJ
inlawrev-3379	704	25	individuals	individual	NOUN
inlawrev-3379	704	26	filing	file	VERB
inlawrev-3379	704	27	joint	joint	ADJ
inlawrev-3379	704	28	returns	return	NOUN
inlawrev-3379	704	29	,	,	PUNCT
inlawrev-3379	704	30	heads	head	NOUN
inlawrev-3379	704	31	of	of	ADP
inlawrev-3379	704	32	households	household	NOUN
inlawrev-3379	704	33	,	,	PUNCT
inlawrev-3379	704	34	and	and	CCONJ
inlawrev-3379	704	35	unmarried	unmarried	ADJ
inlawrev-3379	704	36	individuals	individual	NOUN
inlawrev-3379	704	37	,	,	PUNCT
inlawrev-3379	704	38	and	and	CCONJ
inlawrev-3379	704	39	on	on	ADP
inlawrev-3379	704	40	taxable	taxable	ADJ
inlawrev-3379	704	41	income	income	NOUN
inlawrev-3379	704	42	over	over	ADP
inlawrev-3379	704	43	$	$	SYM
inlawrev-3379	704	44	125,000	125,000	NUM
inlawrev-3379	704	45	for	for	ADP
inlawrev-3379	704	46	married	married	ADJ
inlawrev-3379	704	47	individuals	individual	NOUN
inlawrev-3379	704	48	filing	file	VERB
inlawrev-3379	704	49	separate	separate	ADJ
inlawrev-3379	704	50	returns	return	NOUN
inlawrev-3379	704	51	.	.	PUNCT
inlawrev-3379	705	1	i.r.c	i.r.c	NOUN
inlawrev-3379	705	2	.	.	PUNCT
inlawrev-3379	706	1	§	§	PROPN
inlawrev-3379	706	2	1	1	NUM
inlawrev-3379	706	3	.	.	NOUN
inlawrev-3379	706	4	1	1	NUM
inlawrev-3379	706	5	999	999	NUM
inlawrev-3379	706	6	]	]	PUNCT
inlawrev-3379	706	7	protecting	protect	VERB
inlawrev-3379	706	8	child	child	NOUN
inlawrev-3379	706	9	care	care	NOUN
inlawrev-3379	706	10	workers	worker	NOUN
inlawrev-3379	706	11	1	1	NUM
inlawrev-3379	706	12	209	209	NUM
inlawrev-3379	706	13	domestic	domestic	ADJ
inlawrev-3379	706	14	employees	employee	NOUN
inlawrev-3379	706	15	may	may	AUX
inlawrev-3379	706	16	be	be	AUX
inlawrev-3379	706	17	unaware	unaware	ADJ
inlawrev-3379	706	18	that	that	SCONJ
inlawrev-3379	706	19	their	their	PRON
inlawrev-3379	706	20	employers	employer	NOUN
inlawrev-3379	706	21	are	be	AUX
inlawrev-3379	706	22	required	require	VERB
inlawrev-3379	706	23	to	to	PART
inlawrev-3379	706	24	pay	pay	VERB
inlawrev-3379	706	25	employment	employment	NOUN
inlawrev-3379	706	26	taxes	taxis	NOUN
inlawrev-3379	706	27	on	on	ADP
inlawrev-3379	706	28	their	their	PRON
inlawrev-3379	706	29	behalf	behalf	NOUN
inlawrev-3379	706	30	.	.	PUNCT
inlawrev-3379	707	1	household	household	NOUN
inlawrev-3379	707	2	employees	employee	NOUN
inlawrev-3379	707	3	must	must	AUX
inlawrev-3379	707	4	be	be	AUX
inlawrev-3379	707	5	provided	provide	VERB
inlawrev-3379	707	6	with	with	ADP
inlawrev-3379	707	7	information	information	NOUN
inlawrev-3379	707	8	on	on	ADP
inlawrev-3379	707	9	the	the	DET
inlawrev-3379	707	10	benefits	benefit	NOUN
inlawrev-3379	707	11	associated	associate	VERB
inlawrev-3379	707	12	with	with	ADP
inlawrev-3379	707	13	legal	legal	ADJ
inlawrev-3379	707	14	employment	employment	NOUN
inlawrev-3379	707	15	,	,	PUNCT
inlawrev-3379	707	16	such	such	ADJ
inlawrev-3379	707	17	as	as	ADP
inlawrev-3379	707	18	eligibility	eligibility	NOUN
inlawrev-3379	707	19	for	for	ADP
inlawrev-3379	707	20	social	social	ADJ
inlawrev-3379	707	21	security	security	NOUN
inlawrev-3379	707	22	and	and	CCONJ
inlawrev-3379	707	23	unemployment	unemployment	NOUN
inlawrev-3379	707	24	benefits	benefit	NOUN
inlawrev-3379	707	25	.	.	PUNCT
inlawrev-3379	708	1	household	household	NOUN
inlawrev-3379	708	2	employees	employee	NOUN
inlawrev-3379	708	3	must	must	AUX
inlawrev-3379	708	4	also	also	ADV
inlawrev-3379	708	5	be	be	AUX
inlawrev-3379	708	6	informed	inform	VERB
inlawrev-3379	708	7	oftheir	oftheir	ADJ
inlawrev-3379	708	8	eligibility	eligibility	NOUN
inlawrev-3379	708	9	to	to	PART
inlawrev-3379	708	10	receive	receive	VERB
inlawrev-3379	708	11	the	the	DET
inlawrev-3379	708	12	earned	earn	VERB
inlawrev-3379	708	13	income	income	NOUN
inlawrev-3379	708	14	credit	credit	NOUN
inlawrev-3379	708	15	.	.	PUNCT
inlawrev-3379	709	1	absent	absent	ADJ
inlawrev-3379	709	2	this	this	DET
inlawrev-3379	709	3	information	information	NOUN
inlawrev-3379	709	4	,	,	PUNCT
inlawrev-3379	709	5	workers	worker	NOUN
inlawrev-3379	709	6	are	be	AUX
inlawrev-3379	709	7	less	less	ADV
inlawrev-3379	709	8	likely	likely	ADJ
inlawrev-3379	709	9	to	to	PART
inlawrev-3379	709	10	demand	demand	VERB
inlawrev-3379	709	11	the	the	DET
inlawrev-3379	709	12	establishment	establishment	NOUN
inlawrev-3379	709	13	of	of	ADP
inlawrev-3379	709	14	a	a	DET
inlawrev-3379	709	15	legal	legal	ADJ
inlawrev-3379	709	16	employment	employment	NOUN
inlawrev-3379	709	17	relationship	relationship	NOUN
inlawrev-3379	709	18	.	.	PUNCT
inlawrev-3379	710	1	iv	iv	X
inlawrev-3379	710	2	.	.	PUNCT
inlawrev-3379	710	3	proposals	proposal	NOUN
inlawrev-3379	710	4	for	for	ADP
inlawrev-3379	710	5	change	change	NOUN
inlawrev-3379	710	6	although	although	SCONJ
inlawrev-3379	710	7	limited	limited	ADJ
inlawrev-3379	710	8	child	child	NOUN
inlawrev-3379	710	9	care	care	NOUN
inlawrev-3379	710	10	credits	credit	NOUN
inlawrev-3379	710	11	have	have	AUX
inlawrev-3379	710	12	been	be	AUX
inlawrev-3379	710	13	permitted	permit	VERB
inlawrev-3379	710	14	under	under	ADP
inlawrev-3379	710	15	the	the	DET
inlawrev-3379	710	16	irc	irc	PROPN
inlawrev-3379	710	17	,	,	PUNCT
inlawrev-3379	710	18	a	a	DET
inlawrev-3379	710	19	full	full	ADJ
inlawrev-3379	710	20	deduction	deduction	NOUN
inlawrev-3379	710	21	for	for	ADP
inlawrev-3379	710	22	child	child	NOUN
inlawrev-3379	710	23	care	care	NOUN
inlawrev-3379	710	24	expenses	expense	NOUN
inlawrev-3379	710	25	has	have	AUX
inlawrev-3379	710	26	been	be	AUX
inlawrev-3379	710	27	rejected	reject	VERB
inlawrev-3379	710	28	.	.	PUNCT
inlawrev-3379	711	1	^^^	^^^	NOUN
inlawrev-3379	711	2	child	child	NOUN
inlawrev-3379	711	3	care	care	NOUN
inlawrev-3379	711	4	has	have	AUX
inlawrev-3379	711	5	been	be	AUX
inlawrev-3379	711	6	considered	consider	VERB
inlawrev-3379	711	7	indistinguishable	indistinguishable	ADJ
inlawrev-3379	711	8	from	from	ADP
inlawrev-3379	711	9	other	other	ADJ
inlawrev-3379	711	10	nondeductible	nondeductible	ADJ
inlawrev-3379	711	11	personal	personal	ADJ
inlawrev-3379	711	12	expenses	expense	NOUN
inlawrev-3379	711	13	such	such	ADJ
inlawrev-3379	711	14	as	as	ADP
inlawrev-3379	711	15	food	food	NOUN
inlawrev-3379	711	16	,	,	PUNCT
inlawrev-3379	711	17	clothing	clothing	NOUN
inlawrev-3379	711	18	,	,	PUNCT
inlawrev-3379	711	19	and	and	CCONJ
inlawrev-3379	711	20	shelter	shelter	NOUN
inlawrev-3379	711	21	.	.	PUNCT
inlawrev-3379	712	1	when	when	SCONJ
inlawrev-3379	712	2	an	an	DET
inlawrev-3379	712	3	individual	individual	ADJ
inlawrev-3379	712	4	taxpayer	taxpayer	NOUN
inlawrev-3379	712	5	is	be	AUX
inlawrev-3379	712	6	allowed	allow	VERB
inlawrev-3379	712	7	to	to	PART
inlawrev-3379	712	8	deduct	deduct	VERB
inlawrev-3379	712	9	personal	personal	ADJ
inlawrev-3379	712	10	expenses	expense	NOUN
inlawrev-3379	712	11	,	,	PUNCT
inlawrev-3379	712	12	the	the	DET
inlawrev-3379	712	13	integrity	integrity	NOUN
inlawrev-3379	712	14	of	of	ADP
inlawrev-3379	712	15	the	the	DET
inlawrev-3379	712	16	income	income	NOUN
inlawrev-3379	712	17	tax	tax	NOUN
inlawrev-3379	712	18	system	system	NOUN
inlawrev-3379	712	19	is	be	AUX
inlawrev-3379	712	20	threatened	threaten	VERB
inlawrev-3379	712	21	,	,	PUNCT
inlawrev-3379	712	22	because	because	SCONJ
inlawrev-3379	712	23	the	the	DET
inlawrev-3379	712	24	government	government	NOUN
inlawrev-3379	712	25	is	be	AUX
inlawrev-3379	712	26	paying	pay	VERB
inlawrev-3379	712	27	for	for	ADP
inlawrev-3379	712	28	part	part	NOUN
inlawrev-3379	712	29	of	of	ADP
inlawrev-3379	712	30	the	the	DET
inlawrev-3379	712	31	taxpayer	taxpayer	NOUN
inlawrev-3379	712	32	's	's	PART
inlawrev-3379	712	33	consumption	consumption	NOUN
inlawrev-3379	712	34	while	while	SCONJ
inlawrev-3379	712	35	others	other	NOUN
inlawrev-3379	712	36	,	,	PUNCT
inlawrev-3379	712	37	who	who	PRON
inlawrev-3379	712	38	are	be	AUX
inlawrev-3379	712	39	unable	unable	ADJ
inlawrev-3379	712	40	to	to	PART
inlawrev-3379	712	41	take	take	VERB
inlawrev-3379	712	42	the	the	DET
inlawrev-3379	712	43	deduction	deduction	NOUN
inlawrev-3379	712	44	,	,	PUNCT
inlawrev-3379	712	45	pay	pay	VERB
inlawrev-3379	712	46	the	the	DET
inlawrev-3379	712	47	entire	entire	ADJ
inlawrev-3379	712	48	cost	cost	NOUN
inlawrev-3379	712	49	.	.	PUNCT
inlawrev-3379	713	1	'^^	'^^	PROPN
inlawrev-3379	713	2	however	however	ADV
inlawrev-3379	713	3	,	,	PUNCT
inlawrev-3379	713	4	tax	tax	NOUN
inlawrev-3379	713	5	incentives	incentive	NOUN
inlawrev-3379	713	6	are	be	AUX
inlawrev-3379	713	7	provided	provide	VERB
inlawrev-3379	713	8	to	to	PART
inlawrev-3379	713	9	encourage	encourage	VERB
inlawrev-3379	713	10	taxpayer	taxpayer	NOUN
inlawrev-3379	713	11	consumption	consumption	NOUN
inlawrev-3379	713	12	in	in	ADP
inlawrev-3379	713	13	particular	particular	ADJ
inlawrev-3379	713	14	areas	area	NOUN
inlawrev-3379	713	15	.	.	PUNCT
inlawrev-3379	714	1	the	the	DET
inlawrev-3379	714	2	classic	classic	ADJ
inlawrev-3379	714	3	example	example	NOUN
inlawrev-3379	714	4	is	be	AUX
inlawrev-3379	714	5	the	the	DET
inlawrev-3379	714	6	deduction	deduction	NOUN
inlawrev-3379	714	7	ofhome	ofhome	NOUN
inlawrev-3379	714	8	mortgage	mortgage	NOUN
inlawrev-3379	714	9	interest	interest	NOUN
inlawrev-3379	714	10	.	.	PUNCT
inlawrev-3379	714	11	'''^	'''^	X
inlawrev-3379	715	1	homeowners	homeowner	NOUN
inlawrev-3379	715	2	receive	receive	VERB
inlawrev-3379	715	3	a	a	DET
inlawrev-3379	715	4	federal	federal	ADJ
inlawrev-3379	715	5	tax	tax	NOUN
inlawrev-3379	715	6	rebate	rebate	NOUN
inlawrev-3379	715	7	of	of	ADP
inlawrev-3379	715	8	a	a	DET
inlawrev-3379	715	9	portion	portion	NOUN
inlawrev-3379	715	10	oftheir	oftheir	DET
inlawrev-3379	715	11	personal	personal	ADJ
inlawrev-3379	715	12	living	live	VERB
inlawrev-3379	715	13	expenses,^"*^	expenses,^"*^	PROPN
inlawrev-3379	715	14	while	while	SCONJ
inlawrev-3379	715	15	renters	renter	NOUN
inlawrev-3379	715	16	do	do	VERB
inlawrev-3379	715	17	not	not	PART
inlawrev-3379	715	18	.	.	PUNCT
inlawrev-3379	716	1	the	the	DET
inlawrev-3379	716	2	efficient	efficient	ADJ
inlawrev-3379	716	3	implementation	implementation	NOUN
inlawrev-3379	716	4	of	of	ADP
inlawrev-3379	716	5	social	social	ADJ
inlawrev-3379	716	6	policy	policy	NOUN
inlawrev-3379	716	7	has	have	AUX
inlawrev-3379	716	8	traditionally	traditionally	ADV
inlawrev-3379	716	9	justified	justify	VERB
inlawrev-3379	716	10	the	the	DET
inlawrev-3379	716	11	vertical	vertical	ADJ
inlawrev-3379	716	12	inequities	inequity	NOUN
inlawrev-3379	716	13	created	create	VERB
inlawrev-3379	716	14	by	by	ADP
inlawrev-3379	716	15	tax	tax	NOUN
inlawrev-3379	716	16	expenditures	expenditure	NOUN
inlawrev-3379	716	17	.	.	PUNCT
inlawrev-3379	717	1	inadequacies	inadequacy	NOUN
inlawrev-3379	717	2	in	in	ADP
inlawrev-3379	717	3	encouraging	encourage	VERB
inlawrev-3379	717	4	nanny	nanny	NOUN
inlawrev-3379	717	5	tax	tax	NOUN
inlawrev-3379	717	6	compliance	compliance	NOUN
inlawrev-3379	717	7	support	support	VERB
inlawrev-3379	717	8	a	a	DET
inlawrev-3379	717	9	deduction	deduction	NOUN
inlawrev-3379	717	10	for	for	ADP
inlawrev-3379	717	11	salary	salary	NOUN
inlawrev-3379	717	12	paid	pay	VERB
inlawrev-3379	717	13	to	to	ADP
inlawrev-3379	717	14	in	in	ADP
inlawrev-3379	717	15	-	-	PUNCT
inlawrev-3379	717	16	home	home	NOUN
inlawrev-3379	717	17	child	child	NOUN
inlawrev-3379	717	18	care	care	NOUN
inlawrev-3379	717	19	providers	provider	NOUN
inlawrev-3379	717	20	in	in	ADP
inlawrev-3379	717	21	the	the	DET
inlawrev-3379	717	22	current	current	ADJ
inlawrev-3379	717	23	child	child	NOUN
inlawrev-3379	717	24	and	and	CCONJ
inlawrev-3379	717	25	dependent	dependent	ADJ
inlawrev-3379	717	26	care	care	NOUN
inlawrev-3379	717	27	credit	credit	NOUN
inlawrev-3379	717	28	.	.	PUNCT
inlawrev-3379	718	1	household	household	NOUN
inlawrev-3379	718	2	employer	employer	NOUN
inlawrev-3379	718	3	compliance	compliance	NOUN
inlawrev-3379	718	4	with	with	ADP
inlawrev-3379	718	5	the	the	DET
inlawrev-3379	718	6	federal	federal	ADJ
inlawrev-3379	718	7	employment	employment	NOUN
inlawrev-3379	718	8	tax	tax	NOUN
inlawrev-3379	718	9	laws	law	NOUN
inlawrev-3379	718	10	may	may	AUX
inlawrev-3379	718	11	chill	chill	VERB
inlawrev-3379	718	12	the	the	DET
inlawrev-3379	718	13	hiring	hiring	NOUN
inlawrev-3379	718	14	of	of	ADP
inlawrev-3379	718	15	illegal	illegal	ADJ
inlawrev-3379	718	16	immigrant	immigrant	ADJ
inlawrev-3379	718	17	child	child	NOUN
inlawrev-3379	718	18	care	care	NOUN
inlawrev-3379	718	19	providers	provider	NOUN
inlawrev-3379	718	20	.	.	PUNCT
inlawrev-3379	719	1	this	this	PRON
inlawrev-3379	719	2	is	be	AUX
inlawrev-3379	719	3	not	not	PART
inlawrev-3379	719	4	the	the	DET
inlawrev-3379	719	5	intended	intended	ADJ
inlawrev-3379	719	6	138	138	NUM
inlawrev-3379	719	7	.	.	PUNCT
inlawrev-3379	720	1	see	see	VERB
inlawrev-3379	720	2	infra	infra	NOUN
inlawrev-3379	720	3	parts	part	NOUN
inlawrev-3379	720	4	iv.b.1	iv.b.1	NOUN
inlawrev-3379	720	5	-	-	SYM
inlawrev-3379	720	6	2	2	NUM
inlawrev-3379	720	7	for	for	ADP
inlawrev-3379	720	8	a	a	DET
inlawrev-3379	720	9	discussion	discussion	NOUN
inlawrev-3379	720	10	of	of	ADP
inlawrev-3379	720	11	the	the	DET
inlawrev-3379	720	12	deductibility	deductibility	NOUN
inlawrev-3379	720	13	of	of	ADP
inlawrev-3379	720	14	child	child	NOUN
inlawrev-3379	720	15	care	care	NOUN
inlawrev-3379	720	16	expenses	expense	NOUN
inlawrev-3379	720	17	.	.	PUNCT
inlawrev-3379	721	1	1	1	NUM
inlawrev-3379	721	2	39	39	NUM
inlawrev-3379	721	3	.	.	PUNCT
inlawrev-3379	722	1	see	see	VERB
inlawrev-3379	722	2	wendy	wendy	PROPN
inlawrev-3379	722	3	gerzog	gerzog	PROPN
inlawrev-3379	722	4	shaller	shaller	NOUN
inlawrev-3379	722	5	,	,	PUNCT
inlawrev-3379	722	6	limit	limit	VERB
inlawrev-3379	722	7	deductionsfor	deductionsfor	ADP
inlawrev-3379	722	8	mixed	mixed	ADJ
inlawrev-3379	722	9	personal	personal	ADJ
inlawrev-3379	722	10	/	/	SYM
inlawrev-3379	722	11	business	business	NOUN
inlawrev-3379	722	12	expenses	expense	NOUN
inlawrev-3379	722	13	:	:	PUNCT
inlawrev-3379	722	14	curb	curb	VERB
inlawrev-3379	722	15	current	current	ADJ
inlawrev-3379	722	16	abuses	abuse	NOUN
inlawrev-3379	722	17	and	and	CCONJ
inlawrev-3379	722	18	restore	restore	VERB
inlawrev-3379	722	19	some	some	DET
inlawrev-3379	722	20	progressivity	progressivity	NOUN
inlawrev-3379	722	21	into	into	ADP
inlawrev-3379	722	22	the	the	DET
inlawrev-3379	722	23	tax	tax	NOUN
inlawrev-3379	722	24	code	code	NOUN
inlawrev-3379	722	25	,	,	PUNCT
inlawrev-3379	722	26	41	41	NUM
inlawrev-3379	722	27	cath	cath	NOUN
inlawrev-3379	722	28	.	.	PUNCT
inlawrev-3379	723	1	u.	u.	PROPN
inlawrev-3379	723	2	l.	l.	PROPN
inlawrev-3379	723	3	rev	rev	PROPN
inlawrev-3379	723	4	.	.	PROPN
inlawrev-3379	724	1	581	581	NUM
inlawrev-3379	724	2	(	(	PUNCT
inlawrev-3379	724	3	1992	1992	NUM
inlawrev-3379	724	4	)	)	PUNCT
inlawrev-3379	724	5	.	.	PUNCT
inlawrev-3379	725	1	140	140	NUM
inlawrev-3379	725	2	.	.	PUNCT
inlawrev-3379	726	1	from	from	ADP
inlawrev-3379	726	2	its	its	PRON
inlawrev-3379	726	3	adoption	adoption	NOUN
inlawrev-3379	726	4	in	in	ADP
inlawrev-3379	726	5	1913	1913	NUM
inlawrev-3379	726	6	,	,	PUNCT
inlawrev-3379	726	7	the	the	DET
inlawrev-3379	726	8	federal	federal	ADJ
inlawrev-3379	726	9	income	income	NOUN
inlawrev-3379	726	10	tax	tax	NOUN
inlawrev-3379	726	11	has	have	AUX
inlawrev-3379	726	12	always	always	ADV
inlawrev-3379	726	13	contained	contain	VERB
inlawrev-3379	726	14	a	a	DET
inlawrev-3379	726	15	deduction	deduction	NOUN
inlawrev-3379	726	16	for	for	ADP
inlawrev-3379	726	17	personal	personal	ADJ
inlawrev-3379	726	18	residence	residence	NOUN
inlawrev-3379	726	19	interest	interest	NOUN
inlawrev-3379	726	20	paid	pay	VERB
inlawrev-3379	726	21	by	by	ADP
inlawrev-3379	726	22	a	a	DET
inlawrev-3379	726	23	taxpayer	taxpayer	NOUN
inlawrev-3379	726	24	.	.	PUNCT
inlawrev-3379	727	1	the	the	DET
inlawrev-3379	727	2	deduction	deduction	NOUN
inlawrev-3379	727	3	of	of	ADP
inlawrev-3379	727	4	home	home	NOUN
inlawrev-3379	727	5	mortgage	mortgage	NOUN
inlawrev-3379	727	6	interest	interest	NOUN
inlawrev-3379	727	7	is	be	AUX
inlawrev-3379	727	8	one	one	NUM
inlawrev-3379	727	9	of	of	ADP
inlawrev-3379	727	10	the	the	DET
inlawrev-3379	727	11	oldest	old	ADJ
inlawrev-3379	727	12	tax	tax	NOUN
inlawrev-3379	727	13	expenditures	expenditure	NOUN
inlawrev-3379	727	14	in	in	ADP
inlawrev-3379	727	15	the	the	DET
inlawrev-3379	727	16	irc	irc	NOUN
inlawrev-3379	727	17	.	.	PUNCT
inlawrev-3379	728	1	the	the	DET
inlawrev-3379	728	2	legislative	legislative	ADJ
inlawrev-3379	728	3	purposes	purpose	NOUN
inlawrev-3379	728	4	in	in	ADP
inlawrev-3379	728	5	granting	grant	VERB
inlawrev-3379	728	6	the	the	DET
inlawrev-3379	728	7	expenditure	expenditure	NOUN
inlawrev-3379	728	8	is	be	AUX
inlawrev-3379	728	9	unclear	unclear	ADJ
inlawrev-3379	728	10	.	.	PUNCT
inlawrev-3379	729	1	see	see	VERB
inlawrev-3379	729	2	tax	tax	NOUN
inlawrev-3379	729	3	breaks	break	NOUN
inlawrev-3379	729	4	:	:	PUNCT
inlawrev-3379	729	5	an	an	DET
inlawrev-3379	729	6	introduction	introduction	NOUN
inlawrev-3379	729	7	to	to	ADP
inlawrev-3379	729	8	tax	tax	NOUN
inlawrev-3379	729	9	expenditures	expenditure	NOUN
inlawrev-3379	729	10	(	(	PUNCT
inlawrev-3379	729	11	w.	w.	PROPN
inlawrev-3379	729	12	barnes	barnes	PROPN
inlawrev-3379	729	13	ed	ed	PROPN
inlawrev-3379	729	14	.	.	PROPN
inlawrev-3379	729	15	,	,	PUNCT
inlawrev-3379	729	16	1985	1985	NUM
inlawrev-3379	729	17	)	)	PUNCT
inlawrev-3379	729	18	.	.	PUNCT
inlawrev-3379	730	1	141	141	NUM
inlawrev-3379	730	2	.	.	PUNCT
inlawrev-3379	731	1	irc	irc	PROPN
inlawrev-3379	731	2	§	§	PROPN
inlawrev-3379	731	3	163(h	163(h	PROPN
inlawrev-3379	731	4	)	)	PUNCT
inlawrev-3379	731	5	permits	permit	VERB
inlawrev-3379	731	6	the	the	DET
inlawrev-3379	731	7	deduction	deduction	NOUN
inlawrev-3379	731	8	of	of	ADP
inlawrev-3379	731	9	qualified	qualified	ADJ
inlawrev-3379	731	10	home	home	NOUN
inlawrev-3379	731	11	residence	residence	NOUN
inlawrev-3379	731	12	interest	interest	NOUN
inlawrev-3379	731	13	.	.	PUNCT
inlawrev-3379	732	1	qualified	qualified	ADJ
inlawrev-3379	732	2	home	home	NOUN
inlawrev-3379	732	3	residence	residence	NOUN
inlawrev-3379	732	4	interest	interest	NOUN
inlawrev-3379	732	5	means	mean	VERB
inlawrev-3379	732	6	interest	interest	NOUN
inlawrev-3379	732	7	on	on	ADP
inlawrev-3379	732	8	a	a	DET
inlawrev-3379	732	9	mortgage	mortgage	NOUN
inlawrev-3379	732	10	to	to	PART
inlawrev-3379	732	11	acquire	acquire	VERB
inlawrev-3379	732	12	or	or	CCONJ
inlawrev-3379	732	13	substantially	substantially	ADV
inlawrev-3379	732	14	improve	improve	VERB
inlawrev-3379	732	15	the	the	DET
inlawrev-3379	732	16	taxpayer	taxpayer	NOUN
inlawrev-3379	732	17	's	's	PART
inlawrev-3379	732	18	principal	principal	ADJ
inlawrev-3379	732	19	residence	residence	NOUN
inlawrev-3379	732	20	and	and	CCONJ
inlawrev-3379	732	21	one	one	NUM
inlawrev-3379	732	22	other	other	ADJ
inlawrev-3379	732	23	residence	residence	NOUN
inlawrev-3379	732	24	.	.	PUNCT
inlawrev-3379	733	1	the	the	DET
inlawrev-3379	733	2	maximum	maximum	ADJ
inlawrev-3379	733	3	mortgage	mortgage	NOUN
inlawrev-3379	733	4	amount	amount	NOUN
inlawrev-3379	733	5	on	on	ADP
inlawrev-3379	733	6	which	which	PRON
inlawrev-3379	733	7	interest	interest	NOUN
inlawrev-3379	733	8	is	be	AUX
inlawrev-3379	733	9	deductible	deductible	ADJ
inlawrev-3379	733	10	is	be	AUX
inlawrev-3379	733	11	one	one	NUM
inlawrev-3379	733	12	million	million	NUM
inlawrev-3379	733	13	dollars	dollar	NOUN
inlawrev-3379	733	14	.	.	PUNCT
inlawrev-3379	734	1	section	section	NOUN
inlawrev-3379	734	2	163	163	NUM
inlawrev-3379	734	3	also	also	ADV
inlawrev-3379	734	4	permits	permit	VERB
inlawrev-3379	734	5	the	the	DET
inlawrev-3379	734	6	deduction	deduction	NOUN
inlawrev-3379	734	7	of	of	ADP
inlawrev-3379	734	8	home	home	NOUN
inlawrev-3379	734	9	equity	equity	NOUN
inlawrev-3379	734	10	interest	interest	NOUN
inlawrev-3379	734	11	when	when	SCONJ
inlawrev-3379	734	12	there	there	PRON
inlawrev-3379	734	13	is	be	VERB
inlawrev-3379	734	14	adequate	adequate	ADJ
inlawrev-3379	734	15	equity	equity	NOUN
inlawrev-3379	734	16	in	in	ADP
inlawrev-3379	734	17	the	the	DET
inlawrev-3379	734	18	property	property	NOUN
inlawrev-3379	734	19	and	and	CCONJ
inlawrev-3379	734	20	the	the	DET
inlawrev-3379	734	21	promissory	promissory	NOUN
inlawrev-3379	734	22	note	note	NOUN
inlawrev-3379	734	23	is	be	AUX
inlawrev-3379	734	24	secured	secure	VERB
inlawrev-3379	734	25	by	by	ADP
inlawrev-3379	734	26	the	the	DET
inlawrev-3379	734	27	taxpayer	taxpayer	NOUN
inlawrev-3379	734	28	's	's	PART
inlawrev-3379	734	29	property	property	NOUN
inlawrev-3379	734	30	.	.	PUNCT
inlawrev-3379	735	1	the	the	DET
inlawrev-3379	735	2	maximum	maximum	ADJ
inlawrev-3379	735	3	loan	loan	NOUN
inlawrev-3379	735	4	amount	amount	NOUN
inlawrev-3379	735	5	on	on	ADP
inlawrev-3379	735	6	which	which	PRON
inlawrev-3379	735	7	interest	interest	NOUN
inlawrev-3379	735	8	may	may	AUX
inlawrev-3379	735	9	be	be	AUX
inlawrev-3379	735	10	deductible	deductible	ADJ
inlawrev-3379	735	11	as	as	SCONJ
inlawrev-3379	735	12	home	home	NOUN
inlawrev-3379	735	13	equity	equity	NOUN
inlawrev-3379	735	14	interest	interest	NOUN
inlawrev-3379	735	15	is	be	AUX
inlawrev-3379	735	16	$	$	SYM
inlawrev-3379	735	17	100,000	100,000	NUM
inlawrev-3379	735	18	.	.	PUNCT
inlawrev-3379	736	1	however	however	ADV
inlawrev-3379	736	2	,	,	PUNCT
inlawrev-3379	736	3	unlike	unlike	ADP
inlawrev-3379	736	4	acquisition	acquisition	NOUN
inlawrev-3379	736	5	indebtedness	indebtedness	NOUN
inlawrev-3379	736	6	,	,	PUNCT
inlawrev-3379	736	7	the	the	DET
inlawrev-3379	736	8	proceeds	proceed	NOUN
inlawrev-3379	736	9	of	of	ADP
inlawrev-3379	736	10	a	a	DET
inlawrev-3379	736	11	home	home	NOUN
inlawrev-3379	736	12	equity	equity	NOUN
inlawrev-3379	736	13	loan	loan	NOUN
inlawrev-3379	736	14	do	do	AUX
inlawrev-3379	736	15	not	not	PART
inlawrev-3379	736	16	have	have	VERB
inlawrev-3379	736	17	to	to	PART
inlawrev-3379	736	18	be	be	AUX
inlawrev-3379	736	19	used	use	VERB
inlawrev-3379	736	20	to	to	PART
inlawrev-3379	736	21	improve	improve	VERB
inlawrev-3379	736	22	the	the	DET
inlawrev-3379	736	23	property	property	NOUN
inlawrev-3379	736	24	and	and	CCONJ
inlawrev-3379	736	25	can	can	AUX
inlawrev-3379	736	26	be	be	AUX
inlawrev-3379	736	27	used	use	VERB
inlawrev-3379	736	28	for	for	ADP
inlawrev-3379	736	29	any	any	DET
inlawrev-3379	736	30	taxpayer	taxpayer	NOUN
inlawrev-3379	736	31	purpose	purpose	NOUN
inlawrev-3379	736	32	.	.	PUNCT
inlawrev-3379	737	1	if	if	SCONJ
inlawrev-3379	737	2	taxpayer	taxpayer	NOUN
inlawrev-3379	737	3	a	a	DET
inlawrev-3379	737	4	purchases	purchase	NOUN
inlawrev-3379	737	5	a	a	DET
inlawrev-3379	737	6	mercedes	mercede	NOUN
inlawrev-3379	737	7	500sl	500sl	PROPN
inlawrev-3379	737	8	for	for	ADP
inlawrev-3379	737	9	$	$	SYM
inlawrev-3379	737	10	100,000	100,000	NUM
inlawrev-3379	737	11	,	,	PUNCT
inlawrev-3379	737	12	which	which	PRON
inlawrev-3379	737	13	is	be	AUX
inlawrev-3379	737	14	financed	finance	VERB
inlawrev-3379	737	15	with	with	ADP
inlawrev-3379	737	16	the	the	DET
inlawrev-3379	737	17	proceeds	proceed	NOUN
inlawrev-3379	737	18	of	of	ADP
inlawrev-3379	737	19	a	a	DET
inlawrev-3379	737	20	home	home	NOUN
inlawrev-3379	737	21	equity	equity	NOUN
inlawrev-3379	737	22	loan	loan	NOUN
inlawrev-3379	737	23	,	,	PUNCT
inlawrev-3379	737	24	the	the	DET
inlawrev-3379	737	25	interest	interest	NOUN
inlawrev-3379	737	26	will	will	AUX
inlawrev-3379	737	27	be	be	AUX
inlawrev-3379	737	28	deductible	deductible	ADJ
inlawrev-3379	737	29	while	while	SCONJ
inlawrev-3379	737	30	taxpayer	taxpayer	PROPN
inlawrev-3379	737	31	b	b	NOUN
inlawrev-3379	737	32	who	who	PRON
inlawrev-3379	737	33	uses	use	VERB
inlawrev-3379	737	34	dealer	dealer	NOUN
inlawrev-3379	737	35	financing	financing	NOUN
inlawrev-3379	737	36	will	will	AUX
inlawrev-3379	737	37	be	be	AUX
inlawrev-3379	737	38	unable	unable	ADJ
inlawrev-3379	737	39	to	to	PART
inlawrev-3379	737	40	deduct	deduct	VERB
inlawrev-3379	737	41	the	the	DET
inlawrev-3379	737	42	interest	interest	NOUN
inlawrev-3379	737	43	on	on	ADP
inlawrev-3379	737	44	the	the	DET
inlawrev-3379	737	45	loan	loan	NOUN
inlawrev-3379	737	46	.	.	PUNCT
inlawrev-3379	738	1	i.r.c	i.r.c	NOUN
inlawrev-3379	738	2	.	.	PUNCT
inlawrev-3379	739	1	§	§	PROPN
inlawrev-3379	739	2	163	163	NUM
inlawrev-3379	739	3	.	.	PUNCT
inlawrev-3379	739	4	1210	1210	NUM
inlawrev-3379	739	5	indiana	indiana	PROPN
inlawrev-3379	739	6	law	law	PROPN
inlawrev-3379	739	7	review	review	NOUN
inlawrev-3379	740	1	[	[	X
inlawrev-3379	740	2	vol	vol	NOUN
inlawrev-3379	740	3	.	.	PUNCT
inlawrev-3379	741	1	32:1187	32:1187	NUM
inlawrev-3379	741	2	result	result	NOUN
inlawrev-3379	741	3	.	.	PUNCT
inlawrev-3379	742	1	the	the	DET
inlawrev-3379	742	2	proposals	proposal	NOUN
inlawrev-3379	742	3	are	be	AUX
inlawrev-3379	742	4	suggested	suggest	VERB
inlawrev-3379	742	5	to	to	PART
inlawrev-3379	742	6	improve	improve	VERB
inlawrev-3379	742	7	the	the	DET
inlawrev-3379	742	8	working	working	NOUN
inlawrev-3379	742	9	conditions	condition	NOUN
inlawrev-3379	742	10	for	for	ADP
inlawrev-3379	742	11	all	all	DET
inlawrev-3379	742	12	domestic	domestic	ADJ
inlawrev-3379	742	13	employees	employee	NOUN
inlawrev-3379	742	14	,	,	PUNCT
inlawrev-3379	742	15	legal	legal	ADJ
inlawrev-3379	742	16	and	and	CCONJ
inlawrev-3379	742	17	illegal	illegal	ADJ
inlawrev-3379	742	18	.	.	PUNCT
inlawrev-3379	743	1	if	if	SCONJ
inlawrev-3379	743	2	a	a	DET
inlawrev-3379	743	3	critical	critical	ADJ
inlawrev-3379	743	4	need	need	NOUN
inlawrev-3379	743	5	for	for	ADP
inlawrev-3379	743	6	child	child	NOUN
inlawrev-3379	743	7	care	care	NOUN
inlawrev-3379	743	8	providers	provider	NOUN
inlawrev-3379	743	9	exists	exist	VERB
inlawrev-3379	743	10	,	,	PUNCT
inlawrev-3379	743	11	other	other	ADJ
inlawrev-3379	743	12	policies	policy	NOUN
inlawrev-3379	743	13	must	must	AUX
inlawrev-3379	743	14	be	be	AUX
inlawrev-3379	743	15	implemented	implement	VERB
inlawrev-3379	743	16	to	to	PART
inlawrev-3379	743	17	enable	enable	VERB
inlawrev-3379	743	18	families	family	NOUN
inlawrev-3379	743	19	to	to	PART
inlawrev-3379	743	20	employ	employ	VERB
inlawrev-3379	743	21	undocumented	undocumented	ADJ
inlawrev-3379	743	22	workers.*"*^	workers.*"*^	NOUN
inlawrev-3379	743	23	a.	a.	NOUN
inlawrev-3379	743	24	the	the	DET
inlawrev-3379	743	25	child	child	NOUN
inlawrev-3379	743	26	care	care	NOUN
inlawrev-3379	743	27	credit	credit	NOUN
inlawrev-3379	743	28	historically	historically	ADV
inlawrev-3379	743	29	,	,	PUNCT
inlawrev-3379	743	30	child	child	NOUN
inlawrev-3379	743	31	care	care	NOUN
inlawrev-3379	743	32	costs	cost	NOUN
inlawrev-3379	743	33	have	have	AUX
inlawrev-3379	743	34	been	be	AUX
inlawrev-3379	743	35	treated	treat	VERB
inlawrev-3379	743	36	as	as	ADP
inlawrev-3379	743	37	inherently	inherently	ADV
inlawrev-3379	743	38	personal	personal	ADJ
inlawrev-3379	743	39	,	,	PUNCT
inlawrev-3379	743	40	nondeductible	nondeductible	ADJ
inlawrev-3379	743	41	expenses	expense	NOUN
inlawrev-3379	743	42	.	.	PUNCT
inlawrev-3379	744	1	this	this	PRON
inlawrev-3379	744	2	is	be	AUX
inlawrev-3379	744	3	the	the	DET
inlawrev-3379	744	4	result	result	NOUN
inlawrev-3379	744	5	even	even	ADV
inlawrev-3379	744	6	in	in	ADP
inlawrev-3379	744	7	the	the	DET
inlawrev-3379	744	8	case	case	NOUN
inlawrev-3379	744	9	of	of	ADP
inlawrev-3379	744	10	two	two	NUM
inlawrev-3379	744	11	-	-	PUNCT
inlawrev-3379	744	12	earner	earner	NOUN
inlawrev-3379	744	13	families	family	NOUN
inlawrev-3379	744	14	,	,	PUNCT
inlawrev-3379	744	15	where	where	SCONJ
inlawrev-3379	744	16	child	child	NOUN
inlawrev-3379	744	17	care	care	NOUN
inlawrev-3379	744	18	is	be	AUX
inlawrev-3379	744	19	necessary	necessary	ADJ
inlawrev-3379	744	20	for	for	ADP
inlawrev-3379	744	21	the	the	DET
inlawrev-3379	744	22	production	production	NOUN
inlawrev-3379	744	23	of	of	ADP
inlawrev-3379	744	24	income	income	NOUN
inlawrev-3379	744	25	.	.	PUNCT
inlawrev-3379	744	26	'"^^	'"^^	NOUN
inlawrev-3379	744	27	in	in	ADP
inlawrev-3379	744	28	1954	1954	NUM
inlawrev-3379	744	29	a	a	DET
inlawrev-3379	744	30	limited	limited	ADJ
inlawrev-3379	744	31	deduction^"*^	deduction^"*^	PROPN
inlawrev-3379	744	32	for	for	ADP
inlawrev-3379	744	33	child	child	NOUN
inlawrev-3379	744	34	and	and	CCONJ
inlawrev-3379	744	35	dependent	dependent	ADJ
inlawrev-3379	744	36	care	care	NOUN
inlawrev-3379	744	37	expenses	expense	NOUN
inlawrev-3379	744	38	was	be	AUX
inlawrev-3379	744	39	added	add	VERB
inlawrev-3379	744	40	to	to	ADP
inlawrev-3379	744	41	the	the	DET
inlawrev-3379	744	42	irc.^"*^	irc.^"*^	NOUN
inlawrev-3379	744	43	the	the	DET
inlawrev-3379	744	44	child	child	NOUN
inlawrev-3379	744	45	care	care	NOUN
inlawrev-3379	744	46	deduction	deduction	NOUN
inlawrev-3379	744	47	could	could	AUX
inlawrev-3379	744	48	be	be	AUX
inlawrev-3379	744	49	taken	take	VERB
inlawrev-3379	744	50	when	when	SCONJ
inlawrev-3379	744	51	the	the	DET
inlawrev-3379	744	52	woman	woman	NOUN
inlawrev-3379	744	53	caretaker	caretaker	NOUN
inlawrev-3379	744	54	of	of	ADP
inlawrev-3379	744	55	the	the	DET
inlawrev-3379	744	56	family	family	NOUN
inlawrev-3379	744	57	was	be	AUX
inlawrev-3379	744	58	either	either	CCONJ
inlawrev-3379	744	59	working	work	VERB
inlawrev-3379	744	60	or	or	CCONJ
inlawrev-3379	744	61	seeking	seek	VERB
inlawrev-3379	744	62	employment	employment	NOUN
inlawrev-3379	744	63	.	.	PUNCT
inlawrev-3379	745	1	'"*^	'"*^	NOUN
inlawrev-3379	745	2	in	in	ADP
inlawrev-3379	745	3	1964	1964	NUM
inlawrev-3379	745	4	,	,	PUNCT
inlawrev-3379	745	5	the	the	DET
inlawrev-3379	745	6	deduction	deduction	NOUN
inlawrev-3379	745	7	was	be	AUX
inlawrev-3379	745	8	expanded	expand	VERB
inlawrev-3379	745	9	to	to	PART
inlawrev-3379	745	10	include	include	VERB
inlawrev-3379	745	11	husbands	husband	NOUN
inlawrev-3379	745	12	whose	whose	DET
inlawrev-3379	745	13	wives	wife	NOUN
inlawrev-3379	745	14	were	be	AUX
inlawrev-3379	745	15	incapacitated	incapacitate	VERB
inlawrev-3379	745	16	or	or	CCONJ
inlawrev-3379	745	17	institutionalized	institutionalize	VERB
inlawrev-3379	745	18	.	.	PUNCT
inlawrev-3379	746	1	'^^	'^^	NUM
inlawrev-3379	747	1	in	in	ADP
inlawrev-3379	747	2	1976	1976	NUM
inlawrev-3379	747	3	,	,	PUNCT
inlawrev-3379	747	4	the	the	DET
inlawrev-3379	747	5	child	child	NOUN
inlawrev-3379	747	6	care	care	NOUN
inlawrev-3379	747	7	deduction	deduction	NOUN
inlawrev-3379	747	8	was	be	AUX
inlawrev-3379	747	9	replaced	replace	VERB
inlawrev-3379	747	10	by	by	ADP
inlawrev-3379	747	11	a	a	DET
inlawrev-3379	747	12	child	child	NOUN
inlawrev-3379	747	13	care	care	NOUN
inlawrev-3379	747	14	credit	credit	NOUN
inlawrev-3379	747	15	.	.	PUNCT
inlawrev-3379	747	16	'	'	PUNCT
inlawrev-3379	748	1	"	"	PUNCT
inlawrev-3379	748	2	*	*	PUNCT
inlawrev-3379	748	3	*	*	PUNCT
inlawrev-3379	748	4	the	the	DET
inlawrev-3379	748	5	amount	amount	NOUN
inlawrev-3379	748	6	of	of	ADP
inlawrev-3379	748	7	the	the	DET
inlawrev-3379	748	8	child	child	NOUN
inlawrev-3379	748	9	care	care	NOUN
inlawrev-3379	748	10	credit	credit	NOUN
inlawrev-3379	748	11	has	have	AUX
inlawrev-3379	748	12	varied	vary	VERB
inlawrev-3379	748	13	since	since	SCONJ
inlawrev-3379	748	14	1976;'"*^	1976;'"*^	PROPN
inlawrev-3379	748	15	however	however	ADV
inlawrev-3379	748	16	,	,	PUNCT
inlawrev-3379	748	17	a	a	DET
inlawrev-3379	748	18	child	child	NOUN
inlawrev-3379	748	19	care	care	NOUN
inlawrev-3379	748	20	credit	credit	NOUN
inlawrev-3379	748	21	,	,	PUNCT
inlawrev-3379	748	22	rather	rather	ADV
inlawrev-3379	748	23	than	than	ADP
inlawrev-3379	748	24	a	a	DET
inlawrev-3379	748	25	deduction	deduction	NOUN
inlawrev-3379	748	26	,	,	PUNCT
inlawrev-3379	748	27	has	have	AUX
inlawrev-3379	748	28	been	be	AUX
inlawrev-3379	748	29	retained	retain	VERB
inlawrev-3379	748	30	since	since	SCONJ
inlawrev-3379	748	31	that	that	DET
inlawrev-3379	748	32	time	time	NOUN
inlawrev-3379	748	33	.	.	PUNCT
inlawrev-3379	749	1	'^	'^	NOUN
inlawrev-3379	749	2	'	'	PUNCT
inlawrev-3379	749	3	irc	irc	NOUN
inlawrev-3379	749	4	§	§	PROPN
inlawrev-3379	749	5	21	21	NUM
inlawrev-3379	749	6	provides	provide	VERB
inlawrev-3379	749	7	the	the	DET
inlawrev-3379	749	8	current	current	ADJ
inlawrev-3379	749	9	credit	credit	NOUN
inlawrev-3379	749	10	for	for	ADP
inlawrev-3379	749	11	employment	employment	NOUN
inlawrev-3379	749	12	related	relate	VERB
inlawrev-3379	749	13	household	household	NOUN
inlawrev-3379	749	14	and	and	CCONJ
inlawrev-3379	749	15	142	142	NUM
inlawrev-3379	749	16	.	.	PUNCT
inlawrev-3379	750	1	see	see	VERB
inlawrev-3379	750	2	generally	generally	ADV
inlawrev-3379	750	3	delaney	delaney	NOUN
inlawrev-3379	750	4	,	,	PUNCT
inlawrev-3379	750	5	supra	supra	PROPN
inlawrev-3379	750	6	note	note	NOUN
inlawrev-3379	750	7	15	15	NUM
inlawrev-3379	750	8	.	.	PUNCT
inlawrev-3379	751	1	one	one	NUM
inlawrev-3379	751	2	policy	policy	NOUN
inlawrev-3379	751	3	is	be	AUX
inlawrev-3379	751	4	relaxation	relaxation	NOUN
inlawrev-3379	751	5	of	of	ADP
inlawrev-3379	751	6	the	the	DET
inlawrev-3379	751	7	immigration	immigration	NOUN
inlawrev-3379	751	8	laws	law	NOUN
inlawrev-3379	751	9	to	to	PART
inlawrev-3379	751	10	permit	permit	VERB
inlawrev-3379	751	11	parents	parent	NOUN
inlawrev-3379	751	12	to	to	PART
inlawrev-3379	751	13	hire	hire	VERB
inlawrev-3379	751	14	nonresident	nonresident	ADJ
inlawrev-3379	751	15	child	child	NOUN
inlawrev-3379	751	16	care	care	NOUN
inlawrev-3379	751	17	providers	provider	NOUN
inlawrev-3379	751	18	.	.	PUNCT
inlawrev-3379	752	1	see	see	VERB
inlawrev-3379	752	2	i	i	PRON
inlawrev-3379	752	3	d.	d.	PROPN
inlawrev-3379	752	4	at	at	ADP
inlawrev-3379	752	5	3	3	NUM
inlawrev-3379	752	6	17	17	NUM
inlawrev-3379	752	7	-	-	SYM
inlawrev-3379	752	8	26	26	NUM
inlawrev-3379	752	9	.	.	PUNCT
inlawrev-3379	753	1	143	143	NUM
inlawrev-3379	753	2	.	.	PUNCT
inlawrev-3379	754	1	see	see	VERB
inlawrev-3379	754	2	smith	smith	PROPN
inlawrev-3379	754	3	v.	v.	PROPN
inlawrev-3379	754	4	commissioner	commissioner	PROPN
inlawrev-3379	754	5	of	of	ADP
inlawrev-3379	754	6	internal	internal	ADJ
inlawrev-3379	754	7	revenue	revenue	NOUN
inlawrev-3379	754	8	,	,	PUNCT
inlawrev-3379	754	9	40	40	NUM
inlawrev-3379	754	10	b.t.a	b.t.a	NOUN
inlawrev-3379	754	11	.	.	NOUN
inlawrev-3379	754	12	1038	1038	NUM
inlawrev-3379	754	13	(	(	PUNCT
inlawrev-3379	754	14	1939	1939	NUM
inlawrev-3379	754	15	)	)	PUNCT
inlawrev-3379	754	16	,	,	PUNCT
inlawrev-3379	754	17	aff'd	aff'd	NOUN
inlawrev-3379	754	18	per	per	ADP
inlawrev-3379	754	19	curiam	curiam	NOUN
inlawrev-3379	754	20	,	,	PUNCT
inlawrev-3379	754	21	1	1	NUM
inlawrev-3379	754	22	13	13	NUM
inlawrev-3379	754	23	f.2d	f.2d	NOUN
inlawrev-3379	754	24	1	1	NUM
inlawrev-3379	754	25	14	14	NUM
inlawrev-3379	754	26	(	(	PUNCT
inlawrev-3379	754	27	2d	2d	NUM
inlawrev-3379	754	28	cir	cir	NOUN
inlawrev-3379	754	29	.	.	PUNCT
inlawrev-3379	754	30	1940	1940	NUM
inlawrev-3379	754	31	)	)	PUNCT
inlawrev-3379	754	32	.	.	PUNCT
inlawrev-3379	755	1	144	144	NUM
inlawrev-3379	755	2	.	.	PUNCT
inlawrev-3379	756	1	the	the	DET
inlawrev-3379	756	2	maximum	maximum	ADJ
inlawrev-3379	756	3	amount	amount	NOUN
inlawrev-3379	756	4	deductible	deductible	ADJ
inlawrev-3379	756	5	under	under	ADP
inlawrev-3379	756	6	irc	irc	PROPN
inlawrev-3379	756	7	§	§	PROPN
inlawrev-3379	756	8	214	214	NUM
inlawrev-3379	756	9	was	be	AUX
inlawrev-3379	756	10	$	$	SYM
inlawrev-3379	756	11	600	600	NUM
inlawrev-3379	756	12	,	,	PUNCT
inlawrev-3379	756	13	regardless	regardless	ADV
inlawrev-3379	756	14	of	of	ADP
inlawrev-3379	756	15	the	the	DET
inlawrev-3379	756	16	number	number	NOUN
inlawrev-3379	756	17	of	of	ADP
inlawrev-3379	756	18	eligible	eligible	ADJ
inlawrev-3379	756	19	children	child	NOUN
inlawrev-3379	756	20	.	.	PUNCT
inlawrev-3379	757	1	if	if	SCONJ
inlawrev-3379	757	2	the	the	DET
inlawrev-3379	757	3	child	child	NOUN
inlawrev-3379	757	4	care	care	NOUN
inlawrev-3379	757	5	provider	provider	NOUN
inlawrev-3379	757	6	also	also	ADV
inlawrev-3379	757	7	performed	perform	VERB
inlawrev-3379	757	8	other	other	ADJ
inlawrev-3379	757	9	household	household	NOUN
inlawrev-3379	757	10	duties	duty	NOUN
inlawrev-3379	757	11	,	,	PUNCT
inlawrev-3379	757	12	the	the	DET
inlawrev-3379	757	13	child	child	NOUN
inlawrev-3379	757	14	care	care	NOUN
inlawrev-3379	757	15	expenses	expense	NOUN
inlawrev-3379	757	16	had	have	VERB
inlawrev-3379	757	17	to	to	PART
inlawrev-3379	757	18	be	be	AUX
inlawrev-3379	757	19	prorated	prorate	VERB
inlawrev-3379	757	20	.	.	PUNCT
inlawrev-3379	758	1	see	see	VERB
inlawrev-3379	758	2	s.	s.	PROPN
inlawrev-3379	758	3	rep	rep	PROPN
inlawrev-3379	758	4	.	.	PROPN
inlawrev-3379	759	1	no	no	PROPN
inlawrev-3379	759	2	.	.	NOUN
inlawrev-3379	760	1	83	83	NUM
inlawrev-3379	760	2	-	-	SYM
inlawrev-3379	760	3	1622	1622	NUM
inlawrev-3379	760	4	,	,	PUNCT
inlawrev-3379	760	5	at	at	ADP
inlawrev-3379	760	6	220	220	NUM
inlawrev-3379	760	7	(	(	PUNCT
inlawrev-3379	760	8	1954	1954	NUM
inlawrev-3379	760	9	)	)	PUNCT
inlawrev-3379	760	10	.	.	PUNCT
inlawrev-3379	761	1	145	145	NUM
inlawrev-3379	761	2	.	.	PUNCT
inlawrev-3379	761	3	section	section	NOUN
inlawrev-3379	761	4	214	214	NUM
inlawrev-3379	761	5	allowed	allow	VERB
inlawrev-3379	761	6	an	an	DET
inlawrev-3379	761	7	itemized	itemize	VERB
inlawrev-3379	761	8	deduction	deduction	NOUN
inlawrev-3379	761	9	for	for	ADP
inlawrev-3379	761	10	the	the	DET
inlawrev-3379	761	11	costs	cost	NOUN
inlawrev-3379	761	12	of	of	ADP
inlawrev-3379	761	13	caring	care	VERB
inlawrev-3379	761	14	for	for	ADP
inlawrev-3379	761	15	a	a	DET
inlawrev-3379	761	16	child	child	NOUN
inlawrev-3379	761	17	under	under	ADP
inlawrev-3379	761	18	the	the	DET
inlawrev-3379	761	19	age	age	NOUN
inlawrev-3379	761	20	of	of	ADP
inlawrev-3379	761	21	twelve	twelve	NUM
inlawrev-3379	761	22	.	.	PUNCT
inlawrev-3379	761	23	i.r.c	i.r.c	NOUN
inlawrev-3379	761	24	.	.	PUNCT
inlawrev-3379	762	1	§	§	PROPN
inlawrev-3379	762	2	214	214	NUM
inlawrev-3379	762	3	(	(	PUNCT
inlawrev-3379	762	4	1954	1954	NUM
inlawrev-3379	762	5	)	)	PUNCT
inlawrev-3379	762	6	.	.	PUNCT
inlawrev-3379	763	1	the	the	DET
inlawrev-3379	763	2	deduction	deduction	NOUN
inlawrev-3379	763	3	also	also	ADV
inlawrev-3379	763	4	applied	apply	VERB
inlawrev-3379	763	5	to	to	ADP
inlawrev-3379	763	6	physically	physically	ADV
inlawrev-3379	763	7	or	or	CCONJ
inlawrev-3379	763	8	mentally	mentally	ADV
inlawrev-3379	763	9	incapacitated	incapacitated	ADJ
inlawrev-3379	763	10	dependents	dependent	NOUN
inlawrev-3379	763	11	.	.	PUNCT
inlawrev-3379	764	1	see	see	VERB
inlawrev-3379	764	2	s.	s.	PROPN
inlawrev-3379	764	3	rep	rep	PROPN
inlawrev-3379	764	4	.	.	PROPN
inlawrev-3379	765	1	no	no	PROPN
inlawrev-3379	765	2	.	.	NOUN
inlawrev-3379	766	1	83	83	NUM
inlawrev-3379	766	2	-	-	SYM
inlawrev-3379	766	3	1622	1622	NUM
inlawrev-3379	767	1	,	,	PUNCT
inlawrev-3379	767	2	at	at	ADP
inlawrev-3379	767	3	36	36	NUM
inlawrev-3379	767	4	(	(	PUNCT
inlawrev-3379	767	5	1954	1954	NUM
inlawrev-3379	767	6	)	)	PUNCT
inlawrev-3379	767	7	;	;	PUNCT
inlawrev-3379	767	8	h.r	h.r	PROPN
inlawrev-3379	767	9	.	.	PROPN
inlawrev-3379	767	10	rep	rep	PROPN
inlawrev-3379	767	11	.	.	PROPN
inlawrev-3379	767	12	no	no	PROPN
inlawrev-3379	767	13	.	.	NOUN
inlawrev-3379	767	14	83	83	NUM
inlawrev-3379	767	15	-	-	SYM
inlawrev-3379	767	16	1337	1337	NUM
inlawrev-3379	767	17	,	,	PUNCT
inlawrev-3379	767	18	at	at	ADP
inlawrev-3379	767	19	30	30	NUM
inlawrev-3379	767	20	(	(	PUNCT
inlawrev-3379	767	21	1954	1954	NUM
inlawrev-3379	767	22	)	)	PUNCT
inlawrev-3379	767	23	.	.	PUNCT
inlawrev-3379	768	1	the	the	DET
inlawrev-3379	768	2	expenses	expense	NOUN
inlawrev-3379	768	3	were	be	AUX
inlawrev-3379	768	4	limited	limit	VERB
inlawrev-3379	768	5	to	to	ADP
inlawrev-3379	768	6	employment	employment	NOUN
inlawrev-3379	768	7	related	relate	VERB
inlawrev-3379	768	8	child	child	NOUN
inlawrev-3379	768	9	care	care	NOUN
inlawrev-3379	768	10	expenses	expense	NOUN
inlawrev-3379	768	11	.	.	PUNCT
inlawrev-3379	769	1	expenses	expense	NOUN
inlawrev-3379	769	2	were	be	AUX
inlawrev-3379	769	3	considered	consider	VERB
inlawrev-3379	769	4	to	to	PART
inlawrev-3379	769	5	be	be	AUX
inlawrev-3379	769	6	employment	employment	NOUN
inlawrev-3379	769	7	related	relate	VERB
inlawrev-3379	769	8	only	only	ADV
inlawrev-3379	769	9	if	if	SCONJ
inlawrev-3379	769	10	they	they	PRON
inlawrev-3379	769	11	were	be	AUX
inlawrev-3379	769	12	incurred	incur	VERB
inlawrev-3379	769	13	to	to	PART
inlawrev-3379	769	14	enable	enable	VERB
inlawrev-3379	769	15	the	the	DET
inlawrev-3379	769	16	taxpayer	taxpayer	NOUN
inlawrev-3379	769	17	to	to	PART
inlawrev-3379	769	18	be	be	AUX
inlawrev-3379	769	19	employed	employ	VERB
inlawrev-3379	769	20	.	.	PUNCT
inlawrev-3379	770	1	therefore	therefore	ADV
inlawrev-3379	770	2	,	,	PUNCT
inlawrev-3379	770	3	the	the	DET
inlawrev-3379	770	4	taxpayer	taxpayer	NOUN
inlawrev-3379	770	5	had	have	VERB
inlawrev-3379	770	6	to	to	PART
inlawrev-3379	770	7	be	be	AUX
inlawrev-3379	770	8	gainfully	gainfully	ADV
inlawrev-3379	770	9	employed	employ	VERB
inlawrev-3379	770	10	or	or	CCONJ
inlawrev-3379	770	11	actively	actively	ADV
inlawrev-3379	770	12	searching	search	VERB
inlawrev-3379	770	13	employment	employment	NOUN
inlawrev-3379	770	14	.	.	PUNCT
inlawrev-3379	771	1	see	see	VERB
inlawrev-3379	771	2	treas	treas	PROPN
inlawrev-3379	771	3	.	.	PUNCT
inlawrev-3379	772	1	reg	reg	PROPN
inlawrev-3379	772	2	.	.	PUNCT
inlawrev-3379	773	1	§	§	PROPN
inlawrev-3379	773	2	1.214a	1.214a	NUM
inlawrev-3379	773	3	-	-	PUNCT
inlawrev-3379	773	4	l(c)(l)(i	l(c)(l)(i	NOUN
inlawrev-3379	773	5	)	)	PUNCT
inlawrev-3379	773	6	(	(	PUNCT
inlawrev-3379	773	7	1954	1954	NUM
inlawrev-3379	773	8	)	)	PUNCT
inlawrev-3379	773	9	.	.	PUNCT
inlawrev-3379	774	1	146	146	NUM
inlawrev-3379	774	2	.	.	PUNCT
inlawrev-3379	775	1	see	see	PROPN
inlawrev-3379	775	2	stanfield	stanfield	PROPN
inlawrev-3379	775	3	,	,	PUNCT
inlawrev-3379	775	4	supra	supra	PROPN
inlawrev-3379	775	5	note	note	PROPN
inlawrev-3379	775	6	4	4	NUM
inlawrev-3379	775	7	,	,	PUNCT
inlawrev-3379	775	8	at	at	ADP
inlawrev-3379	775	9	220	220	NUM
inlawrev-3379	775	10	.	.	PUNCT
inlawrev-3379	775	11	147	147	NUM
inlawrev-3379	775	12	.	.	PUNCT
inlawrev-3379	776	1	see	see	VERB
inlawrev-3379	776	2	the	the	DET
inlawrev-3379	776	3	revenue	revenue	NOUN
inlawrev-3379	776	4	act	act	NOUN
inlawrev-3379	776	5	of	of	ADP
inlawrev-3379	776	6	1964	1964	NUM
inlawrev-3379	776	7	,	,	PUNCT
inlawrev-3379	776	8	pub	pub	NOUN
inlawrev-3379	776	9	.	.	PUNCT
inlawrev-3379	777	1	l.	l.	PROPN
inlawrev-3379	777	2	no	no	INTJ
inlawrev-3379	777	3	.	.	PROPN
inlawrev-3379	778	1	88	88	NUM
inlawrev-3379	778	2	-	-	SYM
inlawrev-3379	778	3	272	272	NUM
inlawrev-3379	778	4	,	,	PUNCT
inlawrev-3379	778	5	§	§	PROPN
inlawrev-3379	778	6	212(a	212(a	PROPN
inlawrev-3379	778	7	)	)	PUNCT
inlawrev-3379	778	8	,	,	PUNCT
inlawrev-3379	778	9	78	78	NUM
inlawrev-3379	778	10	stat	stat	NOUN
inlawrev-3379	778	11	.	.	PUNCT
inlawrev-3379	779	1	19	19	NUM
inlawrev-3379	779	2	,	,	PUNCT
inlawrev-3379	779	3	49	49	NUM
inlawrev-3379	779	4	(	(	PUNCT
inlawrev-3379	779	5	1964	1964	NUM
inlawrev-3379	779	6	)	)	PUNCT
inlawrev-3379	779	7	.	.	PUNCT
inlawrev-3379	780	1	148	148	NUM
inlawrev-3379	780	2	.	.	PUNCT
inlawrev-3379	781	1	see	see	VERB
inlawrev-3379	781	2	tax	tax	NOUN
inlawrev-3379	781	3	reform	reform	NOUN
inlawrev-3379	781	4	act	act	NOUN
inlawrev-3379	781	5	of	of	ADP
inlawrev-3379	781	6	1976	1976	NUM
inlawrev-3379	781	7	,	,	PUNCT
inlawrev-3379	781	8	1.r.c	1.r.c	NUM
inlawrev-3379	781	9	.	.	PUNCT
inlawrev-3379	782	1	§	§	PROPN
inlawrev-3379	782	2	44(a	44(a	NUM
inlawrev-3379	782	3	)	)	PUNCT
inlawrev-3379	782	4	,	,	PUNCT
inlawrev-3379	782	5	pub	pub	NOUN
inlawrev-3379	782	6	.	.	PUNCT
inlawrev-3379	783	1	l.	l.	PROPN
inlawrev-3379	783	2	no	no	INTJ
inlawrev-3379	783	3	.	.	PROPN
inlawrev-3379	784	1	94	94	NUM
inlawrev-3379	784	2	-	-	SYM
inlawrev-3379	784	3	455	455	NUM
inlawrev-3379	784	4	,	,	PUNCT
inlawrev-3379	784	5	§	§	PROPN
inlawrev-3379	784	6	504	504	NUM
inlawrev-3379	784	7	,	,	PUNCT
inlawrev-3379	784	8	90	90	NUM
inlawrev-3379	784	9	stat	stat	NOUN
inlawrev-3379	784	10	.	.	PUNCT
inlawrev-3379	785	1	1520	1520	NUM
inlawrev-3379	785	2	,	,	PUNCT
inlawrev-3379	785	3	1563	1563	NUM
inlawrev-3379	785	4	-	-	PUNCT
inlawrev-3379	785	5	66(1976	66(1976	NUM
inlawrev-3379	785	6	)	)	PUNCT
inlawrev-3379	785	7	.	.	PUNCT
inlawrev-3379	786	1	149	149	NUM
inlawrev-3379	786	2	.	.	PUNCT
inlawrev-3379	787	1	the	the	DET
inlawrev-3379	787	2	economic	economic	ADJ
inlawrev-3379	787	3	recovery	recovery	NOUN
inlawrev-3379	787	4	tax	tax	NOUN
inlawrev-3379	787	5	act	act	NOUN
inlawrev-3379	787	6	of	of	ADP
inlawrev-3379	787	7	1976	1976	NUM
inlawrev-3379	787	8	increased	increase	VERB
inlawrev-3379	787	9	the	the	DET
inlawrev-3379	787	10	amount	amount	NOUN
inlawrev-3379	787	11	of	of	ADP
inlawrev-3379	787	12	the	the	DET
inlawrev-3379	787	13	credit	credit	NOUN
inlawrev-3379	787	14	.	.	PUNCT
inlawrev-3379	788	1	pub	pub	NOUN
inlawrev-3379	788	2	.	.	PUNCT
inlawrev-3379	789	1	l.	l.	PROPN
inlawrev-3379	789	2	no	no	INTJ
inlawrev-3379	789	3	.	.	PROPN
inlawrev-3379	790	1	97	97	NUM
inlawrev-3379	790	2	-	-	SYM
inlawrev-3379	790	3	34	34	NUM
inlawrev-3379	790	4	,	,	PUNCT
inlawrev-3379	790	5	§	§	PROPN
inlawrev-3379	790	6	124	124	NUM
inlawrev-3379	790	7	,	,	PUNCT
inlawrev-3379	790	8	95	95	NUM
inlawrev-3379	790	9	stat	stat	NOUN
inlawrev-3379	790	10	.	.	PUNCT
inlawrev-3379	791	1	172	172	NUM
inlawrev-3379	791	2	,	,	PUNCT
inlawrev-3379	791	3	197	197	NUM
inlawrev-3379	791	4	-	-	SYM
inlawrev-3379	791	5	201	201	NUM
inlawrev-3379	791	6	(	(	PUNCT
inlawrev-3379	791	7	1981	1981	NUM
inlawrev-3379	791	8	)	)	PUNCT
inlawrev-3379	791	9	.	.	PUNCT
inlawrev-3379	792	1	the	the	DET
inlawrev-3379	792	2	tax	tax	NOUN
inlawrev-3379	792	3	reform	reform	PROPN
inlawrev-3379	792	4	act	act	NOUN
inlawrev-3379	792	5	of	of	ADP
inlawrev-3379	792	6	1984	1984	NUM
inlawrev-3379	792	7	renumbered	renumbere	VERB
inlawrev-3379	792	8	the	the	DET
inlawrev-3379	792	9	credit	credit	NOUN
inlawrev-3379	792	10	to	to	PART
inlawrev-3379	792	11	irc	irc	VERB
inlawrev-3379	792	12	§	§	PROPN
inlawrev-3379	792	13	21	21	NUM
inlawrev-3379	792	14	.	.	PUNCT
inlawrev-3379	793	1	pub	pub	NOUN
inlawrev-3379	793	2	.	.	PUNCT
inlawrev-3379	794	1	l.	l.	PROPN
inlawrev-3379	794	2	no	no	INTJ
inlawrev-3379	794	3	.	.	PROPN
inlawrev-3379	795	1	98	98	NUM
inlawrev-3379	795	2	-	-	SYM
inlawrev-3379	795	3	369	369	NUM
inlawrev-3379	795	4	,	,	PUNCT
inlawrev-3379	795	5	§	§	PROPN
inlawrev-3379	795	6	§	§	PROPN
inlawrev-3379	795	7	471	471	NUM
inlawrev-3379	795	8	,	,	PUNCT
inlawrev-3379	795	9	474	474	NUM
inlawrev-3379	795	10	,	,	PUNCT
inlawrev-3379	795	11	98	98	NUM
inlawrev-3379	795	12	stat	stat	NOUN
inlawrev-3379	795	13	.	.	PUNCT
inlawrev-3379	796	1	494	494	NUM
inlawrev-3379	796	2	,	,	PUNCT
inlawrev-3379	796	3	825	825	NUM
inlawrev-3379	796	4	-	-	SYM
inlawrev-3379	796	5	26	26	NUM
inlawrev-3379	796	6	,	,	PUNCT
inlawrev-3379	796	7	830	830	NUM
inlawrev-3379	796	8	-	-	SYM
inlawrev-3379	796	9	47	47	NUM
inlawrev-3379	796	10	(	(	PUNCT
inlawrev-3379	796	11	1984	1984	NUM
inlawrev-3379	796	12	)	)	PUNCT
inlawrev-3379	796	13	.	.	PUNCT
inlawrev-3379	797	1	1	1	NUM
inlawrev-3379	797	2	50	50	NUM
inlawrev-3379	797	3	.	.	PUNCT
inlawrev-3379	798	1	as	as	ADP
inlawrev-3379	798	2	a	a	DET
inlawrev-3379	798	3	credit	credit	NOUN
inlawrev-3379	798	4	,	,	PUNCT
inlawrev-3379	798	5	there	there	PRON
inlawrev-3379	798	6	is	be	VERB
inlawrev-3379	798	7	a	a	DET
inlawrev-3379	798	8	dollar	dollar	NOUN
inlawrev-3379	798	9	for	for	ADP
inlawrev-3379	798	10	dollar	dollar	NOUN
inlawrev-3379	798	11	reduction	reduction	NOUN
inlawrev-3379	798	12	in	in	ADP
inlawrev-3379	798	13	the	the	DET
inlawrev-3379	798	14	tax	tax	NOUN
inlawrev-3379	798	15	owed	owe	VERB
inlawrev-3379	798	16	.	.	PUNCT
inlawrev-3379	799	1	therefore	therefore	ADV
inlawrev-3379	799	2	,	,	PUNCT
inlawrev-3379	799	3	the	the	DET
inlawrev-3379	799	4	amount	amount	NOUN
inlawrev-3379	799	5	ofthe	ofthe	ADJ
inlawrev-3379	799	6	creditable	creditable	ADJ
inlawrev-3379	799	7	child	child	NOUN
inlawrev-3379	799	8	care	care	NOUN
inlawrev-3379	799	9	expense	expense	NOUN
inlawrev-3379	799	10	is	be	AUX
inlawrev-3379	799	11	not	not	PART
inlawrev-3379	799	12	affected	affect	VERB
inlawrev-3379	799	13	by	by	ADP
inlawrev-3379	799	14	the	the	DET
inlawrev-3379	799	15	taxpayer	taxpayer	NOUN
inlawrev-3379	799	16	's	's	PART
inlawrev-3379	799	17	tax	tax	NOUN
inlawrev-3379	799	18	bracket	bracket	NOUN
inlawrev-3379	799	19	.	.	PUNCT
inlawrev-3379	800	1	also	also	ADV
inlawrev-3379	800	2	,	,	PUNCT
inlawrev-3379	800	3	the	the	DET
inlawrev-3379	800	4	amount	amount	NOUN
inlawrev-3379	800	5	is	be	AUX
inlawrev-3379	800	6	refunded	refund	VERB
inlawrev-3379	800	7	without	without	ADP
inlawrev-3379	800	8	regard	regard	NOUN
inlawrev-3379	800	9	to	to	ADP
inlawrev-3379	800	10	whether	whether	SCONJ
inlawrev-3379	800	11	the	the	DET
inlawrev-3379	800	12	taxpayer	taxpayer	NOUN
inlawrev-3379	800	13	itemizes	itemize	VERB
inlawrev-3379	800	14	or	or	CCONJ
inlawrev-3379	800	15	takes	take	VERB
inlawrev-3379	800	16	the	the	DET
inlawrev-3379	800	17	standard	standard	ADJ
inlawrev-3379	800	18	deduction	deduction	NOUN
inlawrev-3379	800	19	.	.	PUNCT
inlawrev-3379	801	1	see	see	VERB
inlawrev-3379	801	2	i.r.c	i.r.c	NOUN
inlawrev-3379	801	3	.	.	PUNCT
inlawrev-3379	802	1	§	§	PROPN
inlawrev-3379	802	2	21	21	NUM
inlawrev-3379	802	3	(	(	PUNCT
inlawrev-3379	802	4	west	west	NOUN
inlawrev-3379	802	5	supp	supp	PROPN
inlawrev-3379	802	6	.	.	PUNCT
inlawrev-3379	803	1	1998	1998	NUM
inlawrev-3379	803	2	)	)	PUNCT
inlawrev-3379	803	3	.	.	PUNCT
inlawrev-3379	804	1	1	1	NUM
inlawrev-3379	804	2	999	999	NUM
inlawrev-3379	804	3	]	]	PUNCT
inlawrev-3379	804	4	protecting	protect	VERB
inlawrev-3379	804	5	child	child	NOUN
inlawrev-3379	804	6	care	care	NOUN
inlawrev-3379	804	7	workers	worker	NOUN
inlawrev-3379	804	8	1211	1211	NUM
inlawrev-3379	804	9	dependent	dependent	ADJ
inlawrev-3379	804	10	care	care	NOUN
inlawrev-3379	804	11	expenses	expense	NOUN
inlawrev-3379	804	12	.	.	PUNCT
inlawrev-3379	804	13	^^	^^	PUNCT
inlawrev-3379	804	14	'	'	PUNCT
inlawrev-3379	804	15	the	the	DET
inlawrev-3379	804	16	credit	credit	NOUN
inlawrev-3379	804	17	is	be	AUX
inlawrev-3379	804	18	allowed	allow	VERB
inlawrev-3379	804	19	for	for	ADP
inlawrev-3379	804	20	dependent	dependent	ADJ
inlawrev-3379	804	21	child	child	NOUN
inlawrev-3379	804	22	care	care	NOUN
inlawrev-3379	804	23	expenses	expense	NOUN
inlawrev-3379	804	24	,	,	PUNCT
inlawrev-3379	804	25	which	which	PRON
inlawrev-3379	804	26	are	be	AUX
inlawrev-3379	804	27	necessary	necessary	ADJ
inlawrev-3379	804	28	for	for	SCONJ
inlawrev-3379	804	29	employment	employment	NOUN
inlawrev-3379	804	30	for	for	ADP
inlawrev-3379	804	31	taxpayers	taxpayer	NOUN
inlawrev-3379	804	32	who	who	PRON
inlawrev-3379	804	33	maintain	maintain	VERB
inlawrev-3379	804	34	a	a	DET
inlawrev-3379	804	35	household	household	NOUN
inlawrev-3379	804	36	,	,	PUNCT
inlawrev-3379	804	37	which	which	PRON
inlawrev-3379	804	38	includes	include	VERB
inlawrev-3379	804	39	a	a	DET
inlawrev-3379	804	40	dependent	dependent	ADJ
inlawrev-3379	804	41	under	under	ADP
inlawrev-3379	804	42	the	the	DET
inlawrev-3379	804	43	age	age	NOUN
inlawrev-3379	804	44	ofthirteen	ofthirteen	NOUN
inlawrev-3379	804	45	,	,	PUNCT
inlawrev-3379	804	46	or	or	CCONJ
inlawrev-3379	804	47	a	a	DET
inlawrev-3379	804	48	dependent	dependent	ADJ
inlawrev-3379	804	49	or	or	CCONJ
inlawrev-3379	804	50	spouse	spouse	NOUN
inlawrev-3379	804	51	of	of	ADP
inlawrev-3379	804	52	the	the	DET
inlawrev-3379	804	53	taxpayer	taxpayer	NOUN
inlawrev-3379	804	54	who	who	PRON
inlawrev-3379	804	55	is	be	AUX
inlawrev-3379	804	56	physically	physically	ADV
inlawrev-3379	804	57	or	or	CCONJ
inlawrev-3379	804	58	mentally	mentally	ADV
inlawrev-3379	804	59	incapable	incapable	ADJ
inlawrev-3379	804	60	of	of	ADP
inlawrev-3379	804	61	caring	care	VERB
inlawrev-3379	804	62	for	for	ADP
inlawrev-3379	804	63	himself	himself	PRON
inlawrev-3379	804	64	.	.	PUNCT
inlawrev-3379	805	1	^^^	^^^	ADP
inlawrev-3379	805	2	the	the	DET
inlawrev-3379	805	3	creditable	creditable	ADJ
inlawrev-3379	805	4	amount	amount	NOUN
inlawrev-3379	805	5	is	be	AUX
inlawrev-3379	805	6	a	a	DET
inlawrev-3379	805	7	percentage	percentage	NOUN
inlawrev-3379	805	8	of	of	ADP
inlawrev-3379	805	9	the	the	DET
inlawrev-3379	805	10	employment	employment	NOUN
inlawrev-3379	805	11	related	relate	VERB
inlawrev-3379	805	12	dependent	dependent	ADJ
inlawrev-3379	805	13	care	care	NOUN
inlawrev-3379	805	14	expenses	expense	NOUN
inlawrev-3379	805	15	paid	pay	VERB
inlawrev-3379	805	16	by	by	ADP
inlawrev-3379	805	17	the	the	DET
inlawrev-3379	805	18	taxpayer	taxpayer	NOUN
inlawrev-3379	805	19	during	during	ADP
inlawrev-3379	805	20	the	the	DET
inlawrev-3379	805	21	taxable	taxable	ADJ
inlawrev-3379	805	22	year.*^^	year.*^^	NOUN
inlawrev-3379	805	23	the	the	DET
inlawrev-3379	805	24	percentage	percentage	NOUN
inlawrev-3379	805	25	is	be	AUX
inlawrev-3379	805	26	thirty	thirty	NUM
inlawrev-3379	805	27	percent	percent	NOUN
inlawrev-3379	805	28	,	,	PUNCT
inlawrev-3379	805	29	reduced	reduce	VERB
inlawrev-3379	805	30	by	by	ADP
inlawrev-3379	805	31	one	one	NUM
inlawrev-3379	805	32	percentage	percentage	NOUN
inlawrev-3379	805	33	point	point	NOUN
inlawrev-3379	805	34	for	for	ADP
inlawrev-3379	805	35	each	each	DET
inlawrev-3379	805	36	$	$	SYM
inlawrev-3379	805	37	2000	2000	NUM
inlawrev-3379	805	38	that	that	PRON
inlawrev-3379	805	39	the	the	DET
inlawrev-3379	805	40	taxpayer	taxpayer	NOUN
inlawrev-3379	805	41	's	's	PART
inlawrev-3379	805	42	adjusted	adjust	VERB
inlawrev-3379	805	43	gross	gross	ADJ
inlawrev-3379	805	44	income	income	NOUN
inlawrev-3379	805	45	exceeds	exceed	VERB
inlawrev-3379	805	46	$	$	SYM
inlawrev-3379	805	47	10,000.'^	10,000.'^	NOUN
inlawrev-3379	805	48	'	'	PART
inlawrev-3379	805	49	*	*	PUNCT
inlawrev-3379	805	50	however	however	ADV
inlawrev-3379	805	51	,	,	PUNCT
inlawrev-3379	805	52	the	the	DET
inlawrev-3379	805	53	percentage	percentage	NOUN
inlawrev-3379	805	54	can	can	AUX
inlawrev-3379	805	55	not	not	PART
inlawrev-3379	805	56	be	be	AUX
inlawrev-3379	805	57	reduced	reduce	VERB
inlawrev-3379	805	58	below	below	ADP
inlawrev-3379	805	59	twenty	twenty	NUM
inlawrev-3379	805	60	.	.	PUNCT
inlawrev-3379	806	1	^^^	^^^	ADP
inlawrev-3379	806	2	the	the	DET
inlawrev-3379	806	3	maximum	maximum	ADJ
inlawrev-3379	806	4	amount	amount	NOUN
inlawrev-3379	806	5	of	of	ADP
inlawrev-3379	806	6	employment	employment	NOUN
inlawrev-3379	806	7	related	relate	VERB
inlawrev-3379	806	8	expenses	expense	NOUN
inlawrev-3379	806	9	that	that	PRON
inlawrev-3379	806	10	may	may	AUX
inlawrev-3379	806	11	be	be	AUX
inlawrev-3379	806	12	considered	consider	VERB
inlawrev-3379	806	13	for	for	SCONJ
inlawrev-3379	806	14	the	the	DET
inlawrev-3379	806	15	credit	credit	NOUN
inlawrev-3379	806	16	can	can	AUX
inlawrev-3379	806	17	not	not	PART
inlawrev-3379	806	18	exceed	exceed	VERB
inlawrev-3379	806	19	$	$	SYM
inlawrev-3379	806	20	2400	2400	NUM
inlawrev-3379	806	21	for	for	ADP
inlawrev-3379	806	22	one	one	NUM
inlawrev-3379	806	23	qualifying	qualify	VERB
inlawrev-3379	806	24	individual	individual	NOUN
inlawrev-3379	806	25	and	and	CCONJ
inlawrev-3379	806	26	$	$	SYM
inlawrev-3379	806	27	4800	4800	NUM
inlawrev-3379	806	28	for	for	ADP
inlawrev-3379	806	29	two	two	NUM
inlawrev-3379	806	30	or	or	CCONJ
inlawrev-3379	806	31	more	more	ADJ
inlawrev-3379	806	32	qualifying	qualifying	NOUN
inlawrev-3379	806	33	individuals	individual	NOUN
inlawrev-3379	806	34	.	.	PUNCT
inlawrev-3379	807	1	^^^	^^^	ADP
inlawrev-3379	807	2	the	the	DET
inlawrev-3379	807	3	child	child	NOUN
inlawrev-3379	807	4	care	care	NOUN
inlawrev-3379	807	5	credit	credit	NOUN
inlawrev-3379	807	6	is	be	AUX
inlawrev-3379	807	7	one	one	NUM
inlawrev-3379	807	8	way	way	NOUN
inlawrev-3379	807	9	the	the	DET
inlawrev-3379	807	10	federal	federal	ADJ
inlawrev-3379	807	11	government	government	NOUN
inlawrev-3379	807	12	attempts	attempt	VERB
inlawrev-3379	807	13	to	to	PART
inlawrev-3379	807	14	assist	assist	VERB
inlawrev-3379	807	15	working	work	VERB
inlawrev-3379	807	16	families	family	NOUN
inlawrev-3379	807	17	defray	defray	VERB
inlawrev-3379	807	18	the	the	DET
inlawrev-3379	807	19	costs	cost	NOUN
inlawrev-3379	807	20	of	of	ADP
inlawrev-3379	807	21	child	child	NOUN
inlawrev-3379	807	22	care	care	NOUN
inlawrev-3379	807	23	.	.	PUNCT
inlawrev-3379	808	1	the	the	DET
inlawrev-3379	808	2	child	child	NOUN
inlawrev-3379	808	3	care	care	NOUN
inlawrev-3379	808	4	credit	credit	NOUN
inlawrev-3379	808	5	is	be	AUX
inlawrev-3379	808	6	the	the	DET
inlawrev-3379	808	7	largest	large	ADJ
inlawrev-3379	808	8	federal	federal	ADJ
inlawrev-3379	808	9	child	child	NOUN
inlawrev-3379	808	10	care	care	NOUN
inlawrev-3379	808	11	subsidy	subsidy	NOUN
inlawrev-3379	808	12	.	.	PUNCT
inlawrev-3379	809	1	^^^	^^^	ADP
inlawrev-3379	809	2	middle	middle	ADJ
inlawrev-3379	809	3	class	class	NOUN
inlawrev-3379	809	4	taxpayers	taxpayer	NOUN
inlawrev-3379	809	5	—	—	PUNCT
inlawrev-3379	809	6	individuals	individual	NOUN
inlawrev-3379	809	7	whose	whose	DET
inlawrev-3379	809	8	151	151	NUM
inlawrev-3379	809	9	.	.	PUNCT
inlawrev-3379	809	10	irc	irc	AUX
inlawrev-3379	809	11	§	§	PROPN
inlawrev-3379	809	12	21	21	NUM
inlawrev-3379	809	13	allows	allow	VERB
inlawrev-3379	809	14	the	the	DET
inlawrev-3379	809	15	deduction	deduction	NOUN
inlawrev-3379	809	16	of	of	ADP
inlawrev-3379	809	17	employment	employment	NOUN
inlawrev-3379	809	18	related	relate	VERB
inlawrev-3379	809	19	dependent	dependent	ADJ
inlawrev-3379	809	20	care	care	NOUN
inlawrev-3379	809	21	expenses	expense	NOUN
inlawrev-3379	809	22	.	.	PUNCT
inlawrev-3379	810	1	employment	employment	NOUN
inlawrev-3379	810	2	related	relate	VERB
inlawrev-3379	810	3	expenses	expense	NOUN
inlawrev-3379	810	4	means	mean	VERB
inlawrev-3379	810	5	amounts	amount	NOUN
inlawrev-3379	810	6	paid	pay	VERB
inlawrev-3379	810	7	for	for	ADP
inlawrev-3379	810	8	expenses	expense	NOUN
inlawrev-3379	810	9	for	for	ADP
inlawrev-3379	810	10	household	household	NOUN
inlawrev-3379	810	11	services	service	NOUN
inlawrev-3379	810	12	and	and	CCONJ
inlawrev-3379	810	13	the	the	DET
inlawrev-3379	810	14	care	care	NOUN
inlawrev-3379	810	15	of	of	ADP
inlawrev-3379	810	16	a	a	DET
inlawrev-3379	810	17	qualifying	qualify	VERB
inlawrev-3379	810	18	individual	individual	NOUN
inlawrev-3379	810	19	,	,	PUNCT
inlawrev-3379	810	20	but	but	CCONJ
inlawrev-3379	810	21	only	only	ADV
inlawrev-3379	810	22	if	if	SCONJ
inlawrev-3379	810	23	such	such	ADJ
inlawrev-3379	810	24	expenses	expense	NOUN
inlawrev-3379	810	25	are	be	AUX
inlawrev-3379	810	26	incurred	incur	VERB
inlawrev-3379	810	27	to	to	PART
inlawrev-3379	810	28	enable	enable	VERB
inlawrev-3379	810	29	the	the	DET
inlawrev-3379	810	30	taxpayer	taxpayer	NOUN
inlawrev-3379	810	31	to	to	PART
inlawrev-3379	810	32	be	be	AUX
inlawrev-3379	810	33	gainfully	gainfully	ADV
inlawrev-3379	810	34	employed	employ	VERB
inlawrev-3379	810	35	for	for	ADP
inlawrev-3379	810	36	any	any	DET
inlawrev-3379	810	37	period	period	NOUN
inlawrev-3379	810	38	for	for	ADP
inlawrev-3379	810	39	which	which	PRON
inlawrev-3379	810	40	there	there	PRON
inlawrev-3379	810	41	are	be	VERB
inlawrev-3379	810	42	one	one	NUM
inlawrev-3379	810	43	or	or	CCONJ
inlawrev-3379	810	44	more	more	ADJ
inlawrev-3379	810	45	qualifying	qualify	VERB
inlawrev-3379	810	46	individuals	individual	NOUN
inlawrev-3379	810	47	with	with	ADP
inlawrev-3379	810	48	respect	respect	NOUN
inlawrev-3379	810	49	to	to	ADP
inlawrev-3379	810	50	such	such	ADJ
inlawrev-3379	810	51	taxpayer	taxpayer	NOUN
inlawrev-3379	810	52	.	.	PUNCT
inlawrev-3379	811	1	i.r.c	i.r.c	PROPN
inlawrev-3379	811	2	.	.	PUNCT
inlawrev-3379	812	1	§	§	PROPN
inlawrev-3379	812	2	21(b)(2	21(b)(2	NUM
inlawrev-3379	812	3	)	)	PUNCT
inlawrev-3379	812	4	.	.	PUNCT
inlawrev-3379	813	1	1	1	NUM
inlawrev-3379	813	2	52	52	NUM
inlawrev-3379	813	3	.	.	PUNCT
inlawrev-3379	814	1	only	only	ADV
inlawrev-3379	814	2	employment	employment	NOUN
inlawrev-3379	814	3	related	relate	VERB
inlawrev-3379	814	4	expenses	expense	NOUN
inlawrev-3379	814	5	for	for	ADP
inlawrev-3379	814	6	the	the	DET
inlawrev-3379	814	7	care	care	NOUN
inlawrev-3379	814	8	of	of	ADP
inlawrev-3379	814	9	qualifying	qualify	VERB
inlawrev-3379	814	10	individuals	individual	NOUN
inlawrev-3379	814	11	are	be	AUX
inlawrev-3379	814	12	creditable	creditable	ADJ
inlawrev-3379	814	13	.	.	PUNCT
inlawrev-3379	815	1	irc	irc	AUX
inlawrev-3379	815	2	§	§	PROPN
inlawrev-3379	815	3	21(b)(1	21(b)(1	NUM
inlawrev-3379	815	4	)	)	PUNCT
inlawrev-3379	815	5	defines	define	VERB
inlawrev-3379	815	6	a	a	DET
inlawrev-3379	815	7	"	"	PUNCT
inlawrev-3379	815	8	qualifying	qualify	VERB
inlawrev-3379	815	9	individual	individual	NOUN
inlawrev-3379	815	10	"	"	PUNCT
inlawrev-3379	815	11	as	as	ADP
inlawrev-3379	815	12	:	:	PUNCT
inlawrev-3379	815	13	(	(	PUNCT
inlawrev-3379	815	14	a	a	X
inlawrev-3379	815	15	)	)	PUNCT
inlawrev-3379	815	16	a	a	DET
inlawrev-3379	815	17	dependent	dependent	NOUN
inlawrev-3379	815	18	of	of	ADP
inlawrev-3379	815	19	the	the	DET
inlawrev-3379	815	20	taxpayer	taxpayer	NOUN
inlawrev-3379	815	21	who	who	PRON
inlawrev-3379	815	22	is	be	AUX
inlawrev-3379	815	23	under	under	ADP
inlawrev-3379	815	24	the	the	DET
inlawrev-3379	815	25	age	age	NOUN
inlawrev-3379	815	26	of	of	ADP
inlawrev-3379	815	27	13	13	NUM
inlawrev-3379	815	28	and	and	CCONJ
inlawrev-3379	815	29	with	with	ADP
inlawrev-3379	815	30	respect	respect	NOUN
inlawrev-3379	815	31	to	to	ADP
inlawrev-3379	815	32	whom	whom	PRON
inlawrev-3379	815	33	the	the	DET
inlawrev-3379	815	34	taxpayer	taxpayer	NOUN
inlawrev-3379	815	35	is	be	AUX
inlawrev-3379	815	36	entitled	entitle	VERB
inlawrev-3379	815	37	to	to	ADP
inlawrev-3379	815	38	a	a	DET
inlawrev-3379	815	39	deduction	deduction	NOUN
inlawrev-3379	815	40	under	under	ADP
inlawrev-3379	815	41	section	section	NOUN
inlawrev-3379	815	42	151(c	151(c	PROPN
inlawrev-3379	815	43	)	)	PUNCT
inlawrev-3379	815	44	,	,	PUNCT
inlawrev-3379	815	45	(	(	PUNCT
inlawrev-3379	815	46	b	b	X
inlawrev-3379	815	47	)	)	PUNCT
inlawrev-3379	815	48	a	a	DET
inlawrev-3379	815	49	dependent	dependent	NOUN
inlawrev-3379	815	50	of	of	ADP
inlawrev-3379	815	51	the	the	DET
inlawrev-3379	815	52	taxpayer	taxpayer	NOUN
inlawrev-3379	815	53	who	who	PRON
inlawrev-3379	815	54	is	be	AUX
inlawrev-3379	815	55	physically	physically	ADV
inlawrev-3379	815	56	or	or	CCONJ
inlawrev-3379	815	57	mentally	mentally	ADV
inlawrev-3379	815	58	incapable	incapable	ADJ
inlawrev-3379	815	59	of	of	ADP
inlawrev-3379	815	60	caring	care	VERB
inlawrev-3379	815	61	for	for	ADP
inlawrev-3379	815	62	himself	himself	PRON
inlawrev-3379	815	63	,	,	PUNCT
inlawrev-3379	815	64	or	or	CCONJ
inlawrev-3379	815	65	(	(	PUNCT
inlawrev-3379	815	66	c	c	X
inlawrev-3379	815	67	)	)	PUNCT
inlawrev-3379	815	68	the	the	DET
inlawrev-3379	815	69	spouse	spouse	NOUN
inlawrev-3379	815	70	of	of	ADP
inlawrev-3379	815	71	the	the	DET
inlawrev-3379	815	72	taxpayer	taxpayer	NOUN
inlawrev-3379	815	73	,	,	PUNCT
inlawrev-3379	815	74	if	if	SCONJ
inlawrev-3379	815	75	he	he	PRON
inlawrev-3379	815	76	is	be	AUX
inlawrev-3379	815	77	physically	physically	ADV
inlawrev-3379	815	78	or	or	CCONJ
inlawrev-3379	815	79	mentally	mentally	ADV
inlawrev-3379	815	80	incapable	incapable	ADJ
inlawrev-3379	815	81	of	of	ADP
inlawrev-3379	815	82	caring	care	VERB
inlawrev-3379	815	83	for	for	ADP
inlawrev-3379	815	84	himself	himself	PRON
inlawrev-3379	815	85	i.r.c	i.r.c	NOUN
inlawrev-3379	815	86	.	.	PUNCT
inlawrev-3379	816	1	§	§	PROPN
inlawrev-3379	816	2	21(b)(1	21(b)(1	NUM
inlawrev-3379	816	3	)	)	PUNCT
inlawrev-3379	816	4	.	.	PUNCT
inlawrev-3379	817	1	irc	irc	AUX
inlawrev-3379	817	2	section	section	NOUN
inlawrev-3379	817	3	21(b)(2	21(b)(2	NOUN
inlawrev-3379	817	4	)	)	PUNCT
inlawrev-3379	817	5	defines	define	VERB
inlawrev-3379	817	6	"	"	PUNCT
inlawrev-3379	817	7	employment	employment	NOUN
inlawrev-3379	817	8	-	-	PUNCT
inlawrev-3379	817	9	related	relate	VERB
inlawrev-3379	817	10	expenses	expense	NOUN
inlawrev-3379	817	11	"	"	PUNCT
inlawrev-3379	817	12	as	as	ADP
inlawrev-3379	817	13	:	:	PUNCT
inlawrev-3379	817	14	amounts	amount	NOUN
inlawrev-3379	817	15	paid	pay	VERB
inlawrev-3379	817	16	for	for	ADP
inlawrev-3379	817	17	the	the	DET
inlawrev-3379	817	18	following	follow	VERB
inlawrev-3379	817	19	expenses	expense	NOUN
inlawrev-3379	817	20	,	,	PUNCT
inlawrev-3379	817	21	but	but	CCONJ
inlawrev-3379	817	22	only	only	ADV
inlawrev-3379	817	23	if	if	SCONJ
inlawrev-3379	817	24	such	such	ADJ
inlawrev-3379	817	25	expenses	expense	NOUN
inlawrev-3379	817	26	are	be	AUX
inlawrev-3379	817	27	incurred	incur	VERB
inlawrev-3379	817	28	to	to	PART
inlawrev-3379	817	29	enable	enable	VERB
inlawrev-3379	817	30	the	the	DET
inlawrev-3379	817	31	taxpayer	taxpayer	NOUN
inlawrev-3379	817	32	to	to	PART
inlawrev-3379	817	33	be	be	AUX
inlawrev-3379	817	34	gainfully	gainfully	ADV
inlawrev-3379	817	35	employed	employ	VERB
inlawrev-3379	817	36	for	for	ADP
inlawrev-3379	817	37	any	any	DET
inlawrev-3379	817	38	period	period	NOUN
inlawrev-3379	817	39	for	for	ADP
inlawrev-3379	817	40	which	which	PRON
inlawrev-3379	817	41	there	there	PRON
inlawrev-3379	817	42	are	be	VERB
inlawrev-3379	817	43	1	1	NUM
inlawrev-3379	817	44	or	or	CCONJ
inlawrev-3379	817	45	more	more	ADJ
inlawrev-3379	817	46	qualifying	qualify	VERB
inlawrev-3379	817	47	individuals	individual	NOUN
inlawrev-3379	817	48	with	with	ADP
inlawrev-3379	817	49	respect	respect	NOUN
inlawrev-3379	817	50	to	to	ADP
inlawrev-3379	817	51	the	the	DET
inlawrev-3379	817	52	taxpayer	taxpayer	NOUN
inlawrev-3379	817	53	:	:	PUNCT
inlawrev-3379	817	54	(	(	PUNCT
inlawrev-3379	817	55	i	i	NOUN
inlawrev-3379	817	56	)	)	PUNCT
inlawrev-3379	817	57	expenses	expense	NOUN
inlawrev-3379	817	58	for	for	ADP
inlawrev-3379	817	59	household	household	NOUN
inlawrev-3379	817	60	services	service	NOUN
inlawrev-3379	817	61	,	,	PUNCT
inlawrev-3379	817	62	and	and	CCONJ
inlawrev-3379	817	63	(	(	PUNCT
inlawrev-3379	817	64	ii	ii	NOUN
inlawrev-3379	817	65	)	)	PUNCT
inlawrev-3379	817	66	expenses	expense	NOUN
inlawrev-3379	817	67	for	for	ADP
inlawrev-3379	817	68	the	the	DET
inlawrev-3379	817	69	care	care	NOUN
inlawrev-3379	817	70	of	of	ADP
inlawrev-3379	817	71	a	a	DET
inlawrev-3379	817	72	qualifying	qualify	VERB
inlawrev-3379	817	73	individual	individual	NOUN
inlawrev-3379	817	74	.	.	PUNCT
inlawrev-3379	818	1	such	such	ADJ
inlawrev-3379	818	2	term	term	NOUN
inlawrev-3379	818	3	shall	shall	AUX
inlawrev-3379	818	4	not	not	PART
inlawrev-3379	818	5	include	include	VERB
inlawrev-3379	818	6	any	any	DET
inlawrev-3379	818	7	amount	amount	NOUN
inlawrev-3379	818	8	paid	pay	VERB
inlawrev-3379	818	9	for	for	ADP
inlawrev-3379	818	10	services	service	NOUN
inlawrev-3379	818	11	outside	outside	ADP
inlawrev-3379	818	12	the	the	DET
inlawrev-3379	818	13	taxpayer	taxpayer	NOUN
inlawrev-3379	818	14	's	's	PART
inlawrev-3379	818	15	household	household	NOUN
inlawrev-3379	818	16	at	at	ADP
inlawrev-3379	818	17	a	a	DET
inlawrev-3379	818	18	camp	camp	NOUN
inlawrev-3379	818	19	where	where	SCONJ
inlawrev-3379	818	20	the	the	DET
inlawrev-3379	818	21	qualifying	qualify	VERB
inlawrev-3379	818	22	individual	individual	NOUN
inlawrev-3379	818	23	stays	stay	VERB
inlawrev-3379	818	24	overnight	overnight	ADV
inlawrev-3379	818	25	.	.	PUNCT
inlawrev-3379	819	1	i	i	PRON
inlawrev-3379	819	2	d.	d.	PROPN
inlawrev-3379	819	3	§	§	PROPN
inlawrev-3379	819	4	21(b)(2	21(b)(2	NUM
inlawrev-3379	819	5	)	)	PUNCT
inlawrev-3379	819	6	.	.	PUNCT
inlawrev-3379	820	1	153	153	NUM
inlawrev-3379	820	2	.	.	PUNCT
inlawrev-3379	821	1	irc	irc	PROPN
inlawrev-3379	821	2	§	§	PROPN
inlawrev-3379	821	3	21(a)(1	21(a)(1	NUM
inlawrev-3379	821	4	)	)	PUNCT
inlawrev-3379	821	5	provides	provide	VERB
inlawrev-3379	821	6	that	that	SCONJ
inlawrev-3379	821	7	"	"	PUNCT
inlawrev-3379	821	8	in	in	ADP
inlawrev-3379	821	9	the	the	DET
inlawrev-3379	821	10	case	case	NOUN
inlawrev-3379	821	11	of	of	ADP
inlawrev-3379	821	12	an	an	DET
inlawrev-3379	821	13	individual	individual	NOUN
inlawrev-3379	821	14	who	who	PRON
inlawrev-3379	821	15	maintains	maintain	VERB
inlawrev-3379	821	16	a	a	DET
inlawrev-3379	821	17	household	household	NOUN
inlawrev-3379	821	18	which	which	PRON
inlawrev-3379	821	19	includes	include	VERB
inlawrev-3379	821	20	as	as	ADP
inlawrev-3379	821	21	a	a	DET
inlawrev-3379	821	22	member	member	NOUN
inlawrev-3379	821	23	one	one	NUM
inlawrev-3379	821	24	or	or	CCONJ
inlawrev-3379	821	25	more	more	ADJ
inlawrev-3379	821	26	qualifying	qualifying	NOUN
inlawrev-3379	821	27	individuals	individual	NOUN
inlawrev-3379	821	28	.	.	PUNCT
inlawrev-3379	821	29	.	.	PUNCT
inlawrev-3379	821	30	.	.	PUNCT
inlawrev-3379	822	1	there	there	PRON
inlawrev-3379	822	2	shall	shall	AUX
inlawrev-3379	822	3	be	be	AUX
inlawrev-3379	822	4	allowed	allow	VERB
inlawrev-3379	822	5	as	as	ADP
inlawrev-3379	822	6	a	a	DET
inlawrev-3379	822	7	credit	credit	NOUN
inlawrev-3379	822	8	...	...	PUNCT
inlawrev-3379	822	9	an	an	DET
inlawrev-3379	822	10	amount	amount	NOUN
inlawrev-3379	822	11	equal	equal	ADJ
inlawrev-3379	822	12	to	to	ADP
inlawrev-3379	822	13	the	the	DET
inlawrev-3379	822	14	applicable	applicable	ADJ
inlawrev-3379	822	15	percentage	percentage	NOUN
inlawrev-3379	822	16	of	of	ADP
inlawrev-3379	822	17	the	the	DET
inlawrev-3379	822	18	employment	employment	NOUN
inlawrev-3379	822	19	-	-	PUNCT
inlawrev-3379	822	20	related	relate	VERB
inlawrev-3379	822	21	expenses	expense	NOUN
inlawrev-3379	822	22	.	.	PUNCT
inlawrev-3379	822	23	.	.	PUNCT
inlawrev-3379	823	1	.	.	PUNCT
inlawrev-3379	824	1	paid	pay	VERB
inlawrev-3379	824	2	by	by	ADP
inlawrev-3379	824	3	such	such	ADJ
inlawrev-3379	824	4	individual	individual	NOUN
inlawrev-3379	824	5	during	during	ADP
inlawrev-3379	824	6	the	the	DET
inlawrev-3379	824	7	taxable	taxable	ADJ
inlawrev-3379	824	8	year	year	NOUN
inlawrev-3379	824	9	.	.	PUNCT
inlawrev-3379	824	10	"	"	PUNCT
inlawrev-3379	824	11	i.r.c	i.r.c	NOUN
inlawrev-3379	824	12	.	.	PUNCT
inlawrev-3379	825	1	§	§	PROPN
inlawrev-3379	825	2	21(a)(1	21(a)(1	NUM
inlawrev-3379	825	3	)	)	PUNCT
inlawrev-3379	825	4	.	.	PUNCT
inlawrev-3379	826	1	154	154	NUM
inlawrev-3379	826	2	.	.	PUNCT
inlawrev-3379	827	1	5eei.r.c.§	5eei.r.c.§	NUM
inlawrev-3379	827	2	21(a)(2	21(a)(2	NUM
inlawrev-3379	827	3	)	)	PUNCT
inlawrev-3379	827	4	.	.	PUNCT
inlawrev-3379	828	1	155	155	NUM
inlawrev-3379	828	2	.	.	PUNCT
inlawrev-3379	828	3	see	see	VERB
inlawrev-3379	828	4	i	i	PRON
inlawrev-3379	828	5	d.	d.	PROPN
inlawrev-3379	828	6	156	156	NUM
inlawrev-3379	828	7	.	.	PUNCT
inlawrev-3379	829	1	irc	irc	AUX
inlawrev-3379	829	2	§	§	PROPN
inlawrev-3379	829	3	21(c	21(c	NUM
inlawrev-3379	829	4	)	)	PUNCT
inlawrev-3379	829	5	provides	provide	VERB
inlawrev-3379	829	6	dollar	dollar	NOUN
inlawrev-3379	829	7	limitations	limitation	NOUN
inlawrev-3379	829	8	on	on	ADP
inlawrev-3379	829	9	the	the	DET
inlawrev-3379	829	10	creditable	creditable	ADJ
inlawrev-3379	829	11	amount	amount	NOUN
inlawrev-3379	829	12	.	.	PUNCT
inlawrev-3379	830	1	i.r.c	i.r.c	NOUN
inlawrev-3379	830	2	.	.	PUNCT
inlawrev-3379	831	1	§	§	PROPN
inlawrev-3379	831	2	21(c	21(c	NUM
inlawrev-3379	831	3	)	)	PUNCT
inlawrev-3379	831	4	.	.	PUNCT
inlawrev-3379	832	1	157	157	NUM
inlawrev-3379	832	2	.	.	PUNCT
inlawrev-3379	832	3	nantell	nantell	PROPN
inlawrev-3379	832	4	,	,	PUNCT
inlawrev-3379	832	5	supra	supra	PROPN
inlawrev-3379	832	6	note	note	NOUN
inlawrev-3379	832	7	16	16	NUM
inlawrev-3379	832	8	,	,	PUNCT
inlawrev-3379	832	9	at	at	ADP
inlawrev-3379	832	10	909	909	NUM
inlawrev-3379	832	11	.	.	PUNCT
inlawrev-3379	833	1	in	in	ADP
inlawrev-3379	833	2	1993	1993	NUM
inlawrev-3379	833	3	,	,	PUNCT
inlawrev-3379	833	4	a	a	DET
inlawrev-3379	833	5	$	$	SYM
inlawrev-3379	833	6	2.5	2.5	NUM
inlawrev-3379	833	7	billion	billion	NUM
inlawrev-3379	833	8	irc	irc	ADV
inlawrev-3379	833	9	§	§	PROPN
inlawrev-3379	833	10	21	21	NUM
inlawrev-3379	833	11	child	child	NOUN
inlawrev-3379	833	12	care	care	NOUN
inlawrev-3379	833	13	and	and	CCONJ
inlawrev-3379	833	14	1212	1212	NUM
inlawrev-3379	833	15	indiana	indiana	PROPN
inlawrev-3379	833	16	law	law	PROPN
inlawrev-3379	833	17	review	review	NOUN
inlawrev-3379	834	1	[	[	X
inlawrev-3379	834	2	vol	vol	NOUN
inlawrev-3379	834	3	.	.	PUNCT
inlawrev-3379	835	1	32:1187	32:1187	NUM
inlawrev-3379	835	2	taxable	taxable	ADJ
inlawrev-3379	835	3	income	income	NOUN
inlawrev-3379	835	4	is	be	AUX
inlawrev-3379	835	5	between	between	ADP
inlawrev-3379	835	6	$	$	SYM
inlawrev-3379	835	7	20,000	20,000	NUM
inlawrev-3379	835	8	to	to	PART
inlawrev-3379	835	9	$	$	SYM
inlawrev-3379	835	10	50,000	50,000	NUM
inlawrev-3379	835	11	per	per	ADP
inlawrev-3379	835	12	year—^who	year—^who	X
inlawrev-3379	835	13	have	have	VERB
inlawrev-3379	835	14	two	two	NUM
inlawrev-3379	835	15	qualifying	qualifying	NOUN
inlawrev-3379	835	16	dependents	dependent	NOUN
inlawrev-3379	835	17	are	be	AUX
inlawrev-3379	835	18	the	the	DET
inlawrev-3379	835	19	primary	primary	ADJ
inlawrev-3379	835	20	beneficiaries	beneficiary	NOUN
inlawrev-3379	835	21	of	of	ADP
inlawrev-3379	835	22	this	this	DET
inlawrev-3379	835	23	federal	federal	ADJ
inlawrev-3379	835	24	tax	tax	NOUN
inlawrev-3379	835	25	subsidy	subsidy	NOUN
inlawrev-3379	835	26	.	.	PUNCT
inlawrev-3379	836	1	the	the	DET
inlawrev-3379	836	2	child	child	NOUN
inlawrev-3379	836	3	care	care	NOUN
inlawrev-3379	836	4	credit	credit	NOUN
inlawrev-3379	836	5	is	be	AUX
inlawrev-3379	836	6	a	a	DET
inlawrev-3379	836	7	non	non	ADJ
inlawrev-3379	836	8	-	-	ADJ
inlawrev-3379	836	9	refundable	refundable	ADJ
inlawrev-3379	836	10	tax	tax	NOUN
inlawrev-3379	836	11	credit	credit	NOUN
inlawrev-3379	836	12	,	,	PUNCT
inlawrev-3379	836	13	meaning	mean	VERB
inlawrev-3379	836	14	that	that	SCONJ
inlawrev-3379	836	15	the	the	DET
inlawrev-3379	836	16	taxpayer	taxpayer	NOUN
inlawrev-3379	836	17	may	may	AUX
inlawrev-3379	836	18	not	not	PART
inlawrev-3379	836	19	take	take	VERB
inlawrev-3379	836	20	the	the	DET
inlawrev-3379	836	21	credit	credit	NOUN
inlawrev-3379	836	22	if	if	SCONJ
inlawrev-3379	836	23	the	the	DET
inlawrev-3379	836	24	creditable	creditable	ADJ
inlawrev-3379	836	25	amount	amount	NOUN
inlawrev-3379	836	26	exceeds	exceed	VERB
inlawrev-3379	836	27	the	the	DET
inlawrev-3379	836	28	taxpayer	taxpayer	NOUN
inlawrev-3379	836	29	's	's	PART
inlawrev-3379	836	30	income	income	NOUN
inlawrev-3379	836	31	tax	tax	NOUN
inlawrev-3379	836	32	liability	liability	NOUN
inlawrev-3379	836	33	.	.	PUNCT
inlawrev-3379	837	1	the	the	DET
inlawrev-3379	837	2	result	result	NOUN
inlawrev-3379	837	3	is	be	AUX
inlawrev-3379	837	4	that	that	SCONJ
inlawrev-3379	837	5	the	the	DET
inlawrev-3379	837	6	poor	poor	ADJ
inlawrev-3379	837	7	,	,	PUNCT
inlawrev-3379	837	8	taxpayers	taxpayer	NOUN
inlawrev-3379	837	9	whose	whose	DET
inlawrev-3379	837	10	income	income	NOUN
inlawrev-3379	837	11	is	be	AUX
inlawrev-3379	837	12	below	below	ADP
inlawrev-3379	837	13	the	the	DET
inlawrev-3379	837	14	amount	amount	NOUN
inlawrev-3379	837	15	required	require	VERB
inlawrev-3379	837	16	to	to	PART
inlawrev-3379	837	17	file	file	VERB
inlawrev-3379	837	18	a	a	DET
inlawrev-3379	837	19	return	return	NOUN
inlawrev-3379	837	20	,	,	PUNCT
inlawrev-3379	837	21	receive	receive	VERB
inlawrev-3379	837	22	no	no	DET
inlawrev-3379	837	23	federal	federal	ADJ
inlawrev-3379	837	24	tax	tax	NOUN
inlawrev-3379	837	25	child	child	NOUN
inlawrev-3379	837	26	care	care	NOUN
inlawrev-3379	837	27	subsidy	subsidy	NOUN
inlawrev-3379	837	28	at	at	ADV
inlawrev-3379	837	29	all	all	ADV
inlawrev-3379	837	30	because	because	SCONJ
inlawrev-3379	837	31	the	the	DET
inlawrev-3379	837	32	amount	amount	NOUN
inlawrev-3379	837	33	of	of	ADP
inlawrev-3379	837	34	the	the	DET
inlawrev-3379	837	35	credit	credit	NOUN
inlawrev-3379	837	36	exceeds	exceed	VERB
inlawrev-3379	837	37	their	their	PRON
inlawrev-3379	837	38	income	income	NOUN
inlawrev-3379	837	39	tax	tax	NOUN
inlawrev-3379	837	40	liability	liability	NOUN
inlawrev-3379	837	41	.	.	PUNCT
inlawrev-3379	838	1	the	the	DET
inlawrev-3379	838	2	inadequacies	inadequacy	NOUN
inlawrev-3379	838	3	of	of	ADP
inlawrev-3379	838	4	the	the	DET
inlawrev-3379	838	5	dependent	dependent	ADJ
inlawrev-3379	838	6	and	and	CCONJ
inlawrev-3379	838	7	child	child	NOUN
inlawrev-3379	838	8	care	care	NOUN
inlawrev-3379	838	9	credit	credit	NOUN
inlawrev-3379	838	10	in	in	ADP
inlawrev-3379	838	11	assisting	assist	VERB
inlawrev-3379	838	12	very	very	ADV
inlawrev-3379	838	13	poor	poor	ADJ
inlawrev-3379	838	14	families	family	NOUN
inlawrev-3379	838	15	in	in	ADP
inlawrev-3379	838	16	paying	pay	VERB
inlawrev-3379	838	17	for	for	ADP
inlawrev-3379	838	18	child	child	NOUN
inlawrev-3379	838	19	care	care	NOUN
inlawrev-3379	838	20	is	be	AUX
inlawrev-3379	838	21	a	a	DET
inlawrev-3379	838	22	criticism	criticism	NOUN
inlawrev-3379	838	23	expressed	express	VERB
inlawrev-3379	838	24	by	by	ADP
inlawrev-3379	838	25	commentators	commentator	NOUN
inlawrev-3379	838	26	who	who	PRON
inlawrev-3379	838	27	believe	believe	VERB
inlawrev-3379	838	28	the	the	DET
inlawrev-3379	838	29	credit	credit	NOUN
inlawrev-3379	838	30	should	should	AUX
inlawrev-3379	838	31	be	be	AUX
inlawrev-3379	838	32	used	use	VERB
inlawrev-3379	838	33	to	to	PART
inlawrev-3379	838	34	deliver	deliver	VERB
inlawrev-3379	838	35	child	child	NOUN
inlawrev-3379	838	36	care	care	NOUN
inlawrev-3379	838	37	services	service	NOUN
inlawrev-3379	838	38	to	to	ADP
inlawrev-3379	838	39	the	the	DET
inlawrev-3379	838	40	poor.*^	poor.*^	PROPN
inlawrev-3379	838	41	*	*	PUNCT
inlawrev-3379	838	42	in	in	ADP
inlawrev-3379	838	43	the	the	DET
inlawrev-3379	838	44	context	context	NOUN
inlawrev-3379	838	45	of	of	ADP
inlawrev-3379	838	46	domestic	domestic	ADJ
inlawrev-3379	838	47	service	service	NOUN
inlawrev-3379	838	48	and	and	CCONJ
inlawrev-3379	838	49	payment	payment	NOUN
inlawrev-3379	838	50	of	of	ADP
inlawrev-3379	838	51	employment	employment	NOUN
inlawrev-3379	838	52	taxes	taxis	NOUN
inlawrev-3379	838	53	,	,	PUNCT
inlawrev-3379	838	54	the	the	DET
inlawrev-3379	838	55	current	current	ADJ
inlawrev-3379	838	56	child	child	NOUN
inlawrev-3379	838	57	care	care	NOUN
inlawrev-3379	838	58	credit	credit	NOUN
inlawrev-3379	838	59	is	be	AUX
inlawrev-3379	838	60	an	an	DET
inlawrev-3379	838	61	inadequate	inadequate	ADJ
inlawrev-3379	838	62	incentive	incentive	NOUN
inlawrev-3379	838	63	to	to	PART
inlawrev-3379	838	64	encourage	encourage	VERB
inlawrev-3379	838	65	household	household	NOUN
inlawrev-3379	838	66	employees	employee	NOUN
inlawrev-3379	838	67	to	to	PART
inlawrev-3379	838	68	comply	comply	VERB
inlawrev-3379	838	69	with	with	ADP
inlawrev-3379	838	70	the	the	DET
inlawrev-3379	838	71	nanny	nanny	NOUN
inlawrev-3379	838	72	tax	tax	NOUN
inlawrev-3379	838	73	requirements	requirement	NOUN
inlawrev-3379	838	74	.	.	PUNCT
inlawrev-3379	839	1	first	first	ADV
inlawrev-3379	839	2	,	,	PUNCT
inlawrev-3379	839	3	and	and	CCONJ
inlawrev-3379	839	4	foremost	foremost	ADV
inlawrev-3379	839	5	,	,	PUNCT
inlawrev-3379	839	6	the	the	DET
inlawrev-3379	839	7	carrot	carrot	NOUN
inlawrev-3379	839	8	is	be	AUX
inlawrev-3379	839	9	just	just	ADV
inlawrev-3379	839	10	not	not	PART
inlawrev-3379	839	11	sweet	sweet	ADJ
inlawrev-3379	839	12	enough	enough	ADV
inlawrev-3379	839	13	.	.	PUNCT
inlawrev-3379	840	1	the	the	DET
inlawrev-3379	840	2	adjusted	adjust	VERB
inlawrev-3379	840	3	gross	gross	ADJ
inlawrev-3379	840	4	income	income	NOUN
inlawrev-3379	840	5	of	of	ADP
inlawrev-3379	840	6	an	an	DET
inlawrev-3379	840	7	employer	employer	NOUN
inlawrev-3379	840	8	employing	employ	VERB
inlawrev-3379	840	9	a	a	DET
inlawrev-3379	840	10	full	full	ADJ
inlawrev-3379	840	11	-	-	PUNCT
inlawrev-3379	840	12	time	time	NOUN
inlawrev-3379	840	13	legal	legal	ADJ
inlawrev-3379	840	14	nanny	nanny	NOUN
inlawrev-3379	840	15	is	be	AUX
inlawrev-3379	840	16	likely	likely	ADJ
inlawrev-3379	840	17	to	to	PART
inlawrev-3379	840	18	exceed	exceed	VERB
inlawrev-3379	840	19	$	$	SYM
inlawrev-3379	840	20	30,000	30,000	NUM
inlawrev-3379	840	21	.	.	PUNCT
inlawrev-3379	841	1	for	for	ADP
inlawrev-3379	841	2	taxpayers	taxpayer	NOUN
inlawrev-3379	841	3	with	with	ADP
inlawrev-3379	841	4	adjusted	adjust	VERB
inlawrev-3379	841	5	gross	gross	ADJ
inlawrev-3379	841	6	income	income	NOUN
inlawrev-3379	841	7	that	that	PRON
inlawrev-3379	841	8	exceeds	exceed	VERB
inlawrev-3379	841	9	that	that	DET
inlawrev-3379	841	10	amount	amount	NOUN
inlawrev-3379	841	11	,	,	PUNCT
inlawrev-3379	841	12	the	the	DET
inlawrev-3379	841	13	credit	credit	NOUN
inlawrev-3379	841	14	is	be	AUX
inlawrev-3379	841	15	restricted	restrict	VERB
inlawrev-3379	841	16	to	to	ADP
inlawrev-3379	841	17	$	$	SYM
inlawrev-3379	841	18	480	480	NUM
inlawrev-3379	841	19	(	(	PUNCT
inlawrev-3379	841	20	twenty	twenty	NUM
inlawrev-3379	841	21	percent	percent	NOUN
inlawrev-3379	841	22	of	of	ADP
inlawrev-3379	841	23	$	$	SYM
inlawrev-3379	841	24	2400	2400	NUM
inlawrev-3379	841	25	)	)	PUNCT
inlawrev-3379	841	26	if	if	SCONJ
inlawrev-3379	841	27	they	they	PRON
inlawrev-3379	841	28	have	have	VERB
inlawrev-3379	841	29	one	one	NUM
inlawrev-3379	841	30	qualifying	qualify	VERB
inlawrev-3379	841	31	dependent	dependent	ADJ
inlawrev-3379	841	32	or	or	CCONJ
inlawrev-3379	841	33	$	$	SYM
inlawrev-3379	841	34	960	960	NUM
inlawrev-3379	841	35	(	(	PUNCT
inlawrev-3379	841	36	twenty	twenty	NUM
inlawrev-3379	841	37	percent	percent	NOUN
inlawrev-3379	841	38	of	of	ADP
inlawrev-3379	841	39	$	$	SYM
inlawrev-3379	841	40	4800	4800	NUM
inlawrev-3379	841	41	)	)	PUNCT
inlawrev-3379	841	42	if	if	SCONJ
inlawrev-3379	841	43	they	they	PRON
inlawrev-3379	841	44	have	have	VERB
inlawrev-3379	841	45	two	two	NUM
inlawrev-3379	841	46	qualifying	qualify	VERB
inlawrev-3379	841	47	dependents	dependent	NOUN
inlawrev-3379	841	48	.	.	PUNCT
inlawrev-3379	842	1	'^^	'^^	X
inlawrev-3379	842	2	the	the	DET
inlawrev-3379	842	3	maximum	maximum	ADJ
inlawrev-3379	842	4	credit	credit	NOUN
inlawrev-3379	842	5	amount	amount	NOUN
inlawrev-3379	842	6	is	be	AUX
inlawrev-3379	842	7	a	a	DET
inlawrev-3379	842	8	fraction	fraction	NOUN
inlawrev-3379	842	9	of	of	ADP
inlawrev-3379	842	10	what	what	PRON
inlawrev-3379	842	11	it	it	PRON
inlawrev-3379	842	12	costs	cost	VERB
inlawrev-3379	842	13	a	a	DET
inlawrev-3379	842	14	household	household	NOUN
inlawrev-3379	842	15	employer	employer	NOUN
inlawrev-3379	842	16	to	to	PART
inlawrev-3379	842	17	comply	comply	VERB
inlawrev-3379	842	18	with	with	ADP
inlawrev-3379	842	19	the	the	DET
inlawrev-3379	842	20	nanny	nanny	NOUN
inlawrev-3379	842	21	tax	tax	NOUN
inlawrev-3379	842	22	provisions.^^	provisions.^^	NOUN
inlawrev-3379	842	23	°	°	ADP
inlawrev-3379	843	1	the	the	DET
inlawrev-3379	843	2	current	current	ADJ
inlawrev-3379	843	3	child	child	NOUN
inlawrev-3379	843	4	care	care	NOUN
inlawrev-3379	843	5	credit	credit	NOUN
inlawrev-3379	843	6	,	,	PUNCT
inlawrev-3379	843	7	if	if	SCONJ
inlawrev-3379	843	8	increased	increase	VERB
inlawrev-3379	843	9	,	,	PUNCT
inlawrev-3379	843	10	could	could	AUX
inlawrev-3379	843	11	stimulate	stimulate	VERB
inlawrev-3379	843	12	nanny	nanny	NOUN
inlawrev-3379	843	13	tax	tax	NOUN
inlawrev-3379	843	14	compliance	compliance	NOUN
inlawrev-3379	843	15	by	by	ADP
inlawrev-3379	843	16	providing	provide	VERB
inlawrev-3379	843	17	a	a	DET
inlawrev-3379	843	18	greater	great	ADJ
inlawrev-3379	843	19	incentive	incentive	NOUN
inlawrev-3379	843	20	to	to	PART
inlawrev-3379	843	21	use	use	VERB
inlawrev-3379	843	22	legal	legal	ADJ
inlawrev-3379	843	23	child	child	NOUN
inlawrev-3379	843	24	care	care	NOUN
inlawrev-3379	843	25	.	.	PUNCT
inlawrev-3379	844	1	the	the	DET
inlawrev-3379	844	2	creditable	creditable	ADJ
inlawrev-3379	844	3	amount	amount	NOUN
inlawrev-3379	844	4	has	have	AUX
inlawrev-3379	844	5	not	not	PART
inlawrev-3379	844	6	been	be	AUX
inlawrev-3379	844	7	adjusted	adjust	VERB
inlawrev-3379	844	8	for	for	ADP
inlawrev-3379	844	9	inflation	inflation	NOUN
inlawrev-3379	844	10	since	since	SCONJ
inlawrev-3379	844	11	1982	1982	NUM
inlawrev-3379	844	12	,	,	PUNCT
inlawrev-3379	844	13	causing	cause	VERB
inlawrev-3379	844	14	a	a	DET
inlawrev-3379	844	15	fortyfive	fortyfive	ADJ
inlawrev-3379	844	16	percent	percent	NOUN
inlawrev-3379	844	17	decrease	decrease	NOUN
inlawrev-3379	844	18	in	in	ADP
inlawrev-3379	844	19	the	the	DET
inlawrev-3379	844	20	credit	credit	NOUN
inlawrev-3379	844	21	's	's	PART
inlawrev-3379	844	22	actual	actual	ADJ
inlawrev-3379	844	23	value	value	NOUN
inlawrev-3379	844	24	.	.	PUNCT
inlawrev-3379	845	1	^^^	^^^	ADJ
inlawrev-3379	845	2	adjustments	adjustment	NOUN
inlawrev-3379	845	3	to	to	ADP
inlawrev-3379	845	4	the	the	DET
inlawrev-3379	845	5	credit	credit	NOUN
inlawrev-3379	845	6	for	for	ADP
inlawrev-3379	845	7	dependent	dependent	ADJ
inlawrev-3379	845	8	tax	tax	NOUN
inlawrev-3379	845	9	credit	credit	NOUN
inlawrev-3379	845	10	was	be	AUX
inlawrev-3379	845	11	given	give	VERB
inlawrev-3379	845	12	to	to	ADP
inlawrev-3379	845	13	over	over	ADP
inlawrev-3379	845	14	600	600	NUM
inlawrev-3379	845	15	million	million	NUM
inlawrev-3379	845	16	families	family	NOUN
inlawrev-3379	845	17	,	,	PUNCT
inlawrev-3379	845	18	158	158	NUM
inlawrev-3379	845	19	.	.	PUNCT
inlawrev-3379	846	1	see	see	VERB
inlawrev-3379	846	2	nantell	nantell	NOUN
inlawrev-3379	846	3	,	,	PUNCT
inlawrev-3379	846	4	supra	supra	PROPN
inlawrev-3379	846	5	note	note	NOUN
inlawrev-3379	846	6	16	16	NUM
inlawrev-3379	846	7	,	,	PUNCT
inlawrev-3379	846	8	at	at	ADP
inlawrev-3379	846	9	937	937	NUM
inlawrev-3379	846	10	,	,	PUNCT
inlawrev-3379	846	11	939	939	NUM
inlawrev-3379	846	12	-	-	SYM
inlawrev-3379	846	13	41	41	NUM
inlawrev-3379	846	14	(	(	PUNCT
inlawrev-3379	846	15	noting	note	VERB
inlawrev-3379	846	16	the	the	DET
inlawrev-3379	846	17	short	short	ADV
inlawrev-3379	846	18	-	-	PUNCT
inlawrev-3379	846	19	coming	coming	NOUN
inlawrev-3379	846	20	of	of	ADP
inlawrev-3379	846	21	a	a	DET
inlawrev-3379	846	22	non	non	ADJ
inlawrev-3379	846	23	-	-	ADJ
inlawrev-3379	846	24	refundable	refundable	ADJ
inlawrev-3379	846	25	child	child	NOUN
inlawrev-3379	846	26	care	care	NOUN
inlawrev-3379	846	27	credit	credit	NOUN
inlawrev-3379	846	28	)	)	PUNCT
inlawrev-3379	846	29	;	;	PUNCT
inlawrev-3379	846	30	see	see	VERB
inlawrev-3379	846	31	also	also	ADV
inlawrev-3379	846	32	jonathan	jonathan	PROPN
inlawrev-3379	846	33	barry	barry	PROPN
inlawrev-3379	846	34	forman	forman	PROPN
inlawrev-3379	846	35	,	,	PUNCT
inlawrev-3379	846	36	beyond	beyond	ADP
inlawrev-3379	846	37	president	president	PROPN
inlawrev-3379	846	38	bush	bush	PROPN
inlawrev-3379	846	39	's	's	PART
inlawrev-3379	846	40	child	child	NOUN
inlawrev-3379	846	41	care	care	NOUN
inlawrev-3379	846	42	tax	tax	NOUN
inlawrev-3379	846	43	credit	credit	NOUN
inlawrev-3379	846	44	proposal	proposal	NOUN
inlawrev-3379	846	45	:	:	PUNCT
inlawrev-3379	846	46	towards	towards	ADP
inlawrev-3379	846	47	a	a	DET
inlawrev-3379	846	48	comprehensive	comprehensive	ADJ
inlawrev-3379	846	49	system	system	NOUN
inlawrev-3379	846	50	oftax	oftax	NOUN
inlawrev-3379	846	51	credits	credit	NOUN
inlawrev-3379	846	52	to	to	PART
inlawrev-3379	846	53	help	help	VERB
inlawrev-3379	846	54	low	low	ADJ
inlawrev-3379	846	55	-	-	PUNCT
inlawrev-3379	846	56	income	income	NOUN
inlawrev-3379	846	57	families	family	NOUN
inlawrev-3379	846	58	with	with	ADP
inlawrev-3379	846	59	children	child	NOUN
inlawrev-3379	846	60	,	,	PUNCT
inlawrev-3379	846	61	38	38	NUM
inlawrev-3379	846	62	emory	emory	PROPN
inlawrev-3379	846	63	l.j	l.j	PROPN
inlawrev-3379	846	64	.	.	PROPN
inlawrev-3379	846	65	661	661	NUM
inlawrev-3379	846	66	(	(	PUNCT
inlawrev-3379	846	67	1989	1989	NUM
inlawrev-3379	846	68	)	)	PUNCT
inlawrev-3379	847	1	[	[	X
inlawrev-3379	847	2	hereinafter	hereinafter	NOUN
inlawrev-3379	847	3	beyond	beyond	ADP
inlawrev-3379	847	4	president	president	PROPN
inlawrev-3379	847	5	bush	bush	PROPN
inlawrev-3379	847	6	's	's	PART
inlawrev-3379	847	7	child	child	NOUN
inlawrev-3379	847	8	care	care	NOUN
inlawrev-3379	847	9	tax	tax	NOUN
inlawrev-3379	847	10	credit	credit	NOUN
inlawrev-3379	847	11	proposal^	proposal^	PROPN
inlawrev-3379	847	12	,	,	PUNCT
inlawrev-3379	847	13	jonathan	jonathan	PROPN
inlawrev-3379	847	14	barry	barry	PROPN
inlawrev-3379	847	15	forman	forman	PROPN
inlawrev-3379	847	16	,	,	PUNCT
inlawrev-3379	847	17	using	use	VERB
inlawrev-3379	847	18	refundable	refundable	ADJ
inlawrev-3379	847	19	tax	tax	NOUN
inlawrev-3379	847	20	credits	credit	NOUN
inlawrev-3379	847	21	to	to	PART
inlawrev-3379	847	22	help	help	VERB
inlawrev-3379	847	23	low	low	ADJ
inlawrev-3379	847	24	-	-	PUNCT
inlawrev-3379	847	25	income	income	NOUN
inlawrev-3379	847	26	families	family	NOUN
inlawrev-3379	847	27	,	,	PUNCT
inlawrev-3379	847	28	35	35	NUM
inlawrev-3379	847	29	loy.l	loy.l	PROPN
inlawrev-3379	847	30	.	.	PUNCT
inlawrev-3379	848	1	rev	rev	PROPN
inlawrev-3379	848	2	.	.	PROPN
inlawrev-3379	848	3	117(1989	117(1989	NUM
inlawrev-3379	848	4	)	)	PUNCT
inlawrev-3379	848	5	.	.	PUNCT
inlawrev-3379	849	1	1	1	NUM
inlawrev-3379	849	2	59	59	NUM
inlawrev-3379	849	3	.	.	PUNCT
inlawrev-3379	850	1	the	the	DET
inlawrev-3379	850	2	amount	amount	NOUN
inlawrev-3379	850	3	of	of	ADP
inlawrev-3379	850	4	the	the	DET
inlawrev-3379	850	5	credit	credit	NOUN
inlawrev-3379	850	6	has	have	AUX
inlawrev-3379	850	7	not	not	PART
inlawrev-3379	850	8	even	even	ADV
inlawrev-3379	850	9	been	be	AUX
inlawrev-3379	850	10	increased	increase	VERB
inlawrev-3379	850	11	to	to	ADP
inlawrev-3379	850	12	pace	pace	NOUN
inlawrev-3379	850	13	with	with	ADP
inlawrev-3379	850	14	rising	rise	VERB
inlawrev-3379	850	15	employment	employment	NOUN
inlawrev-3379	850	16	costs	cost	NOUN
inlawrev-3379	850	17	.	.	PUNCT
inlawrev-3379	851	1	the	the	DET
inlawrev-3379	851	2	applicable	applicable	ADJ
inlawrev-3379	851	3	child	child	NOUN
inlawrev-3379	851	4	care	care	NOUN
inlawrev-3379	851	5	credit	credit	NOUN
inlawrev-3379	851	6	amount	amount	NOUN
inlawrev-3379	851	7	is	be	AUX
inlawrev-3379	851	8	calculated	calculate	VERB
inlawrev-3379	851	9	by	by	ADP
inlawrev-3379	851	10	multiplying	multiply	VERB
inlawrev-3379	851	11	the	the	DET
inlawrev-3379	851	12	creditable	creditable	ADJ
inlawrev-3379	851	13	employment	employment	NOUN
inlawrev-3379	851	14	related	relate	VERB
inlawrev-3379	851	15	expenses	expense	NOUN
inlawrev-3379	851	16	by	by	ADP
inlawrev-3379	851	17	the	the	DET
inlawrev-3379	851	18	applicable	applicable	ADJ
inlawrev-3379	851	19	percentage	percentage	NOUN
inlawrev-3379	851	20	.	.	PUNCT
inlawrev-3379	852	1	the	the	DET
inlawrev-3379	852	2	percentage	percentage	NOUN
inlawrev-3379	852	3	is	be	AUX
inlawrev-3379	852	4	phased	phase	VERB
inlawrev-3379	852	5	down	down	ADP
inlawrev-3379	852	6	one	one	NUM
inlawrev-3379	852	7	point	point	NOUN
inlawrev-3379	852	8	for	for	ADP
inlawrev-3379	852	9	each	each	DET
inlawrev-3379	852	10	$	$	SYM
inlawrev-3379	852	11	2000	2000	NUM
inlawrev-3379	852	12	by	by	ADP
inlawrev-3379	852	13	which	which	PRON
inlawrev-3379	852	14	the	the	DET
inlawrev-3379	852	15	taxpayer	taxpayer	NOUN
inlawrev-3379	852	16	's	's	PART
inlawrev-3379	852	17	adjusted	adjust	VERB
inlawrev-3379	852	18	gross	gross	ADJ
inlawrev-3379	852	19	income	income	NOUN
inlawrev-3379	852	20	exceeds	exceed	VERB
inlawrev-3379	852	21	$	$	SYM
inlawrev-3379	852	22	10,000	10,000	NUM
inlawrev-3379	852	23	.	.	PUNCT
inlawrev-3379	853	1	see	see	VERB
inlawrev-3379	853	2	supra	supra	PROPN
inlawrev-3379	853	3	note	note	PROPN
inlawrev-3379	853	4	154	154	NUM
inlawrev-3379	853	5	and	and	CCONJ
inlawrev-3379	853	6	accompanying	accompany	VERB
inlawrev-3379	853	7	text	text	NOUN
inlawrev-3379	853	8	.	.	PUNCT
inlawrev-3379	854	1	neither	neither	CCONJ
inlawrev-3379	854	2	the	the	DET
inlawrev-3379	854	3	applicable	applicable	ADJ
inlawrev-3379	854	4	credit	credit	NOUN
inlawrev-3379	854	5	amounts	amount	NOUN
inlawrev-3379	854	6	nor	nor	CCONJ
inlawrev-3379	854	7	the	the	DET
inlawrev-3379	854	8	phase	phase	NOUN
inlawrev-3379	854	9	-	-	PUNCT
inlawrev-3379	854	10	down	down	ADP
inlawrev-3379	854	11	schedule	schedule	NOUN
inlawrev-3379	854	12	are	be	AUX
inlawrev-3379	854	13	indexed	index	VERB
inlawrev-3379	854	14	for	for	ADP
inlawrev-3379	854	15	inflation	inflation	NOUN
inlawrev-3379	854	16	and	and	CCONJ
inlawrev-3379	854	17	have	have	AUX
inlawrev-3379	854	18	not	not	PART
inlawrev-3379	854	19	been	be	AUX
inlawrev-3379	854	20	increased	increase	VERB
inlawrev-3379	854	21	since	since	SCONJ
inlawrev-3379	854	22	1982	1982	NUM
inlawrev-3379	854	23	.	.	PUNCT
inlawrev-3379	855	1	see	see	VERB
inlawrev-3379	855	2	beyond	beyond	ADP
inlawrev-3379	855	3	president	president	PROPN
inlawrev-3379	855	4	bush	bush	PROPN
inlawrev-3379	855	5	's	's	PART
inlawrev-3379	855	6	child	child	NOUN
inlawrev-3379	855	7	care	care	NOUN
inlawrev-3379	855	8	tax	tax	NOUN
inlawrev-3379	855	9	credit	credit	NOUN
inlawrev-3379	855	10	proposal	proposal	NOUN
inlawrev-3379	855	11	,	,	PUNCT
inlawrev-3379	855	12	supra	supra	PROPN
inlawrev-3379	855	13	note	note	NOUN
inlawrev-3379	855	14	1	1	NUM
inlawrev-3379	855	15	58	58	NUM
inlawrev-3379	855	16	,	,	PUNCT
inlawrev-3379	855	17	at	at	ADP
inlawrev-3379	855	18	66	66	NUM
inlawrev-3379	855	19	1	1	NUM
inlawrev-3379	855	20	.	.	PUNCT
inlawrev-3379	856	1	160	160	NUM
inlawrev-3379	856	2	.	.	PUNCT
inlawrev-3379	857	1	see	see	VERB
inlawrev-3379	857	2	nantell	nantell	NOUN
inlawrev-3379	857	3	,	,	PUNCT
inlawrev-3379	857	4	supra	supra	PROPN
inlawrev-3379	857	5	note	note	NOUN
inlawrev-3379	857	6	16	16	NUM
inlawrev-3379	857	7	,	,	PUNCT
inlawrev-3379	857	8	at	at	ADP
inlawrev-3379	857	9	942	942	NUM
inlawrev-3379	857	10	.	.	PUNCT
inlawrev-3379	858	1	professor	professor	NOUN
inlawrev-3379	858	2	nantell	nantell	NOUN
inlawrev-3379	858	3	provides	provide	VERB
inlawrev-3379	858	4	the	the	DET
inlawrev-3379	858	5	following	follow	VERB
inlawrev-3379	858	6	illustration	illustration	NOUN
inlawrev-3379	858	7	:	:	PUNCT
inlawrev-3379	858	8	a	a	DET
inlawrev-3379	858	9	taxpayer	taxpayer	NOUN
inlawrev-3379	858	10	paying	pay	VERB
inlawrev-3379	858	11	$	$	SYM
inlawrev-3379	858	12	1000	1000	NUM
inlawrev-3379	858	13	per	per	ADP
inlawrev-3379	858	14	month	month	NOUN
inlawrev-3379	858	15	for	for	ADP
inlawrev-3379	858	16	in	in	ADP
inlawrev-3379	858	17	-	-	PUNCT
inlawrev-3379	858	18	home	home	NOUN
inlawrev-3379	858	19	child	child	NOUN
inlawrev-3379	858	20	care	care	NOUN
inlawrev-3379	858	21	would	would	AUX
inlawrev-3379	858	22	owe	owe	VERB
inlawrev-3379	858	23	an	an	DET
inlawrev-3379	858	24	additional	additional	ADJ
inlawrev-3379	858	25	$	$	SYM
inlawrev-3379	858	26	918	918	NUM
inlawrev-3379	858	27	in	in	ADP
inlawrev-3379	858	28	nanny	nanny	NOUN
inlawrev-3379	858	29	taxes	taxis	NOUN
inlawrev-3379	858	30	for	for	ADP
inlawrev-3379	858	31	those	those	DET
inlawrev-3379	858	32	wages	wage	NOUN
inlawrev-3379	858	33	.	.	PUNCT
inlawrev-3379	859	1	if	if	SCONJ
inlawrev-3379	859	2	the	the	DET
inlawrev-3379	859	3	taxpayer	taxpayer	NOUN
inlawrev-3379	859	4	only	only	ADV
inlawrev-3379	859	5	had	have	VERB
inlawrev-3379	859	6	one	one	NUM
inlawrev-3379	859	7	qualifying	qualify	VERB
inlawrev-3379	859	8	child	child	NOUN
inlawrev-3379	859	9	,	,	PUNCT
inlawrev-3379	859	10	and	and	CCONJ
inlawrev-3379	859	11	adjusted	adjust	VERB
inlawrev-3379	859	12	gross	gross	ADJ
inlawrev-3379	859	13	income	income	NOUN
inlawrev-3379	859	14	in	in	ADP
inlawrev-3379	859	15	excess	excess	NOUN
inlawrev-3379	859	16	of	of	ADP
inlawrev-3379	859	17	$	$	SYM
inlawrev-3379	859	18	30,000	30,000	NUM
inlawrev-3379	859	19	,	,	PUNCT
inlawrev-3379	859	20	the	the	DET
inlawrev-3379	859	21	maximum	maximum	ADJ
inlawrev-3379	859	22	allowable	allowable	ADJ
inlawrev-3379	859	23	child	child	NOUN
inlawrev-3379	859	24	care	care	NOUN
inlawrev-3379	859	25	credit	credit	NOUN
inlawrev-3379	859	26	would	would	AUX
inlawrev-3379	859	27	amount	amount	VERB
inlawrev-3379	859	28	to	to	ADP
inlawrev-3379	859	29	only	only	ADV
inlawrev-3379	859	30	$	$	SYM
inlawrev-3379	859	31	480	480	NUM
inlawrev-3379	859	32	.	.	PUNCT
inlawrev-3379	860	1	see	see	VERB
inlawrev-3379	860	2	i	i	PRON
inlawrev-3379	860	3	d.	d.	PROPN
inlawrev-3379	860	4	161	161	NUM
inlawrev-3379	860	5	.	.	PUNCT
inlawrev-3379	861	1	see	see	VERB
inlawrev-3379	861	2	i	i	PRON
inlawrev-3379	861	3	d.	d.	PROPN
inlawrev-3379	861	4	at	at	ADP
inlawrev-3379	861	5	938	938	NUM
inlawrev-3379	861	6	(	(	PUNCT
inlawrev-3379	861	7	citing	cite	VERB
inlawrev-3379	861	8	a.b.a	a.b.a	NOUN
inlawrev-3379	861	9	.	.	PUNCT
inlawrev-3379	862	1	sec	sec	PROPN
inlawrev-3379	862	2	.	.	PROPN
inlawrev-3379	863	1	on	on	ADP
inlawrev-3379	863	2	tax'n	tax'n	NOUN
inlawrev-3379	863	3	,	,	PUNCT
inlawrev-3379	863	4	report	report	VERB
inlawrev-3379	863	5	ofthe	ofthe	ADJ
inlawrev-3379	863	6	child	child	NOUN
inlawrev-3379	863	7	care	care	NOUN
inlawrev-3379	863	8	credit	credit	NOUN
inlawrev-3379	863	9	task	task	NOUN
inlawrev-3379	863	10	force	force	NOUN
inlawrev-3379	863	11	,	,	PUNCT
inlawrev-3379	863	12	46	46	NUM
inlawrev-3379	863	13	tax	tax	NOUN
inlawrev-3379	863	14	notes	note	NOUN
inlawrev-3379	863	15	331	331	NUM
inlawrev-3379	863	16	(	(	PUNCT
inlawrev-3379	863	17	jan	jan	PROPN
inlawrev-3379	863	18	.	.	PROPN
inlawrev-3379	863	19	15	15	NUM
inlawrev-3379	863	20	,	,	PUNCT
inlawrev-3379	863	21	1990	1990	NUM
inlawrev-3379	863	22	)	)	PUNCT
inlawrev-3379	863	23	)	)	PUNCT
inlawrev-3379	863	24	.	.	PUNCT
inlawrev-3379	864	1	1	1	NUM
inlawrev-3379	864	2	999	999	NUM
inlawrev-3379	864	3	]	]	PUNCT
inlawrev-3379	864	4	protecting	protect	VERB
inlawrev-3379	864	5	child	child	NOUN
inlawrev-3379	864	6	care	care	NOUN
inlawrev-3379	864	7	workers	worker	NOUN
inlawrev-3379	864	8	1213	1213	NUM
inlawrev-3379	864	9	inflation	inflation	NOUN
inlawrev-3379	864	10	would	would	AUX
inlawrev-3379	864	11	ensure	ensure	VERB
inlawrev-3379	864	12	that	that	SCONJ
inlawrev-3379	864	13	it	it	PRON
inlawrev-3379	864	14	keeps	keep	VERB
inlawrev-3379	864	15	pace	pace	NOUN
inlawrev-3379	864	16	with	with	ADP
inlawrev-3379	864	17	the	the	DET
inlawrev-3379	864	18	increased	increase	VERB
inlawrev-3379	864	19	cost	cost	NOUN
inlawrev-3379	864	20	of	of	ADP
inlawrev-3379	864	21	all	all	DET
inlawrev-3379	864	22	types	type	NOUN
inlawrev-3379	864	23	of	of	ADP
inlawrev-3379	864	24	child	child	NOUN
inlawrev-3379	864	25	care	care	NOUN
inlawrev-3379	864	26	,	,	PUNCT
inlawrev-3379	864	27	including	include	VERB
inlawrev-3379	864	28	the	the	DET
inlawrev-3379	864	29	salary	salary	NOUN
inlawrev-3379	864	30	of	of	ADP
inlawrev-3379	864	31	in	in	ADP
inlawrev-3379	864	32	-	-	PUNCT
inlawrev-3379	864	33	home	home	NOUN
inlawrev-3379	864	34	child	child	NOUN
inlawrev-3379	864	35	care	care	NOUN
inlawrev-3379	864	36	providers	provider	NOUN
inlawrev-3379	864	37	.	.	PUNCT
inlawrev-3379	865	1	apart	apart	ADV
inlawrev-3379	865	2	from	from	ADP
inlawrev-3379	865	3	increasing	increase	VERB
inlawrev-3379	865	4	the	the	DET
inlawrev-3379	865	5	creditable	creditable	ADJ
inlawrev-3379	865	6	amount	amount	NOUN
inlawrev-3379	865	7	,	,	PUNCT
inlawrev-3379	865	8	loopholes	loophole	NOUN
inlawrev-3379	865	9	must	must	AUX
inlawrev-3379	865	10	be	be	AUX
inlawrev-3379	865	11	closed	close	VERB
inlawrev-3379	865	12	to	to	PART
inlawrev-3379	865	13	prevent	prevent	VERB
inlawrev-3379	865	14	taxpayers	taxpayer	NOUN
inlawrev-3379	865	15	who	who	PRON
inlawrev-3379	865	16	employ	employ	VERB
inlawrev-3379	865	17	illegal	illegal	ADJ
inlawrev-3379	865	18	workers	worker	NOUN
inlawrev-3379	865	19	from	from	ADP
inlawrev-3379	865	20	taking	take	VERB
inlawrev-3379	865	21	the	the	DET
inlawrev-3379	865	22	credit.^	credit.^	NOUN
inlawrev-3379	865	23	"	"	PUNCT
inlawrev-3379	865	24	one	one	NUM
inlawrev-3379	865	25	suggested	suggest	VERB
inlawrev-3379	865	26	solution	solution	NOUN
inlawrev-3379	865	27	,	,	PUNCT
inlawrev-3379	865	28	increasing	increase	VERB
inlawrev-3379	865	29	the	the	DET
inlawrev-3379	865	30	dependent	dependent	ADJ
inlawrev-3379	865	31	and	and	CCONJ
inlawrev-3379	865	32	child	child	NOUN
inlawrev-3379	865	33	care	care	NOUN
inlawrev-3379	865	34	credit	credit	NOUN
inlawrev-3379	865	35	available	available	ADJ
inlawrev-3379	865	36	for	for	ADP
inlawrev-3379	865	37	household	household	NOUN
inlawrev-3379	865	38	employers	employer	NOUN
inlawrev-3379	865	39	,	,	PUNCT
inlawrev-3379	865	40	is	be	AUX
inlawrev-3379	865	41	inefficient	inefficient	ADJ
inlawrev-3379	865	42	in	in	ADP
inlawrev-3379	865	43	promoting	promote	VERB
inlawrev-3379	865	44	the	the	DET
inlawrev-3379	865	45	payment	payment	NOUN
inlawrev-3379	865	46	of	of	ADP
inlawrev-3379	865	47	employment	employment	NOUN
inlawrev-3379	865	48	taxes	taxis	NOUN
inlawrev-3379	865	49	for	for	ADP
inlawrev-3379	865	50	a	a	DET
inlawrev-3379	865	51	number	number	NOUN
inlawrev-3379	865	52	of	of	ADP
inlawrev-3379	865	53	reasons	reason	NOUN
inlawrev-3379	865	54	.	.	PUNCT
inlawrev-3379	866	1	first	first	ADV
inlawrev-3379	866	2	,	,	PUNCT
inlawrev-3379	866	3	as	as	ADP
inlawrev-3379	866	4	a	a	DET
inlawrev-3379	866	5	dollar	dollar	NOUN
inlawrev-3379	866	6	for	for	ADP
inlawrev-3379	866	7	dollar	dollar	NOUN
inlawrev-3379	866	8	reduction	reduction	NOUN
inlawrev-3379	866	9	ofthe	ofthe	NOUN
inlawrev-3379	866	10	employers	employer	NOUN
inlawrev-3379	866	11	tax	tax	NOUN
inlawrev-3379	866	12	liability	liability	NOUN
inlawrev-3379	866	13	,	,	PUNCT
inlawrev-3379	866	14	the	the	DET
inlawrev-3379	866	15	difficulties	difficulty	NOUN
inlawrev-3379	866	16	of	of	ADP
inlawrev-3379	866	17	adjusting	adjust	VERB
inlawrev-3379	866	18	the	the	DET
inlawrev-3379	866	19	credit	credit	NOUN
inlawrev-3379	866	20	to	to	PART
inlawrev-3379	866	21	correspond	correspond	VERB
inlawrev-3379	866	22	with	with	ADP
inlawrev-3379	866	23	the	the	DET
inlawrev-3379	866	24	salary	salary	NOUN
inlawrev-3379	866	25	paid	pay	VERB
inlawrev-3379	866	26	to	to	ADP
inlawrev-3379	866	27	a	a	DET
inlawrev-3379	866	28	domestic	domestic	ADJ
inlawrev-3379	866	29	worker	worker	NOUN
inlawrev-3379	866	30	prevents	prevent	VERB
inlawrev-3379	866	31	the	the	DET
inlawrev-3379	866	32	use	use	NOUN
inlawrev-3379	866	33	of	of	ADP
inlawrev-3379	866	34	a	a	DET
inlawrev-3379	866	35	credit	credit	NOUN
inlawrev-3379	866	36	to	to	PART
inlawrev-3379	866	37	offset	offset	VERB
inlawrev-3379	866	38	this	this	DET
inlawrev-3379	866	39	expense	expense	NOUN
inlawrev-3379	866	40	.	.	PUNCT
inlawrev-3379	867	1	second	second	ADJ
inlawrev-3379	867	2	,	,	PUNCT
inlawrev-3379	867	3	a	a	DET
inlawrev-3379	867	4	credit	credit	NOUN
inlawrev-3379	867	5	for	for	ADP
inlawrev-3379	867	6	employment	employment	NOUN
inlawrev-3379	867	7	taxes	taxis	NOUN
inlawrev-3379	867	8	paid	pay	VERB
inlawrev-3379	867	9	on	on	ADP
inlawrev-3379	867	10	behalf	behalf	NOUN
inlawrev-3379	867	11	of	of	ADP
inlawrev-3379	867	12	a	a	DET
inlawrev-3379	867	13	household	household	NOUN
inlawrev-3379	867	14	employee	employee	NOUN
inlawrev-3379	867	15	permits	permit	VERB
inlawrev-3379	867	16	a	a	DET
inlawrev-3379	867	17	tax	tax	NOUN
inlawrev-3379	867	18	rebate	rebate	NOUN
inlawrev-3379	867	19	for	for	ADP
inlawrev-3379	867	20	taxes	taxis	NOUN
inlawrev-3379	867	21	owed	owe	VERB
inlawrev-3379	867	22	.	.	PUNCT
inlawrev-3379	868	1	third	third	ADV
inlawrev-3379	868	2	,	,	PUNCT
inlawrev-3379	868	3	any	any	DET
inlawrev-3379	868	4	attempt	attempt	NOUN
inlawrev-3379	868	5	to	to	PART
inlawrev-3379	868	6	increase	increase	VERB
inlawrev-3379	868	7	the	the	DET
inlawrev-3379	868	8	child	child	NOUN
inlawrev-3379	868	9	care	care	NOUN
inlawrev-3379	868	10	credit	credit	NOUN
inlawrev-3379	868	11	to	to	ADP
inlawrev-3379	868	12	employers	employer	NOUN
inlawrev-3379	868	13	of	of	ADP
inlawrev-3379	868	14	private	private	ADJ
inlawrev-3379	868	15	nannies	nanny	NOUN
inlawrev-3379	868	16	will	will	AUX
inlawrev-3379	868	17	be	be	AUX
inlawrev-3379	868	18	rejected	reject	VERB
inlawrev-3379	868	19	as	as	ADP
inlawrev-3379	868	20	another	another	DET
inlawrev-3379	868	21	attempt	attempt	NOUN
inlawrev-3379	868	22	to	to	PART
inlawrev-3379	868	23	provide	provide	VERB
inlawrev-3379	868	24	tax	tax	NOUN
inlawrev-3379	868	25	relief	relief	NOUN
inlawrev-3379	868	26	to	to	ADP
inlawrev-3379	868	27	the	the	DET
inlawrev-3379	868	28	rich	rich	ADJ
inlawrev-3379	868	29	.	.	PUNCT
inlawrev-3379	869	1	b.	b.	PROPN
inlawrev-3379	870	1	rethinking	rethink	VERB
inlawrev-3379	870	2	the	the	DET
inlawrev-3379	870	3	salary	salary	NOUN
inlawrev-3379	870	4	deductionfor	deductionfor	ADP
inlawrev-3379	870	5	in	in	ADP
inlawrev-3379	870	6	-	-	PUNCT
inlawrev-3379	870	7	home	home	NOUN
inlawrev-3379	870	8	child	child	NOUN
inlawrev-3379	870	9	care	care	NOUN
inlawrev-3379	870	10	workers	worker	NOUN
inlawrev-3379	870	11	this	this	DET
inlawrev-3379	870	12	section	section	NOUN
inlawrev-3379	870	13	addresses	address	VERB
inlawrev-3379	870	14	two	two	NUM
inlawrev-3379	870	15	issues	issue	NOUN
inlawrev-3379	870	16	:	:	PUNCT
inlawrev-3379	870	17	first	first	ADV
inlawrev-3379	870	18	,	,	PUNCT
inlawrev-3379	870	19	the	the	DET
inlawrev-3379	870	20	deduction	deduction	NOUN
inlawrev-3379	870	21	ofchild	ofchild	VERB
inlawrev-3379	870	22	care	care	NOUN
inlawrev-3379	870	23	expenses	expense	NOUN
inlawrev-3379	870	24	as	as	ADP
inlawrev-3379	870	25	an	an	DET
inlawrev-3379	870	26	ordinary	ordinary	ADJ
inlawrev-3379	870	27	and	and	CCONJ
inlawrev-3379	870	28	necessary	necessary	ADJ
inlawrev-3379	870	29	business	business	NOUN
inlawrev-3379	870	30	expense	expense	NOUN
inlawrev-3379	870	31	for	for	ADP
inlawrev-3379	870	32	working	work	VERB
inlawrev-3379	870	33	parents	parent	NOUN
inlawrev-3379	870	34	,	,	PUNCT
inlawrev-3379	870	35	and	and	CCONJ
inlawrev-3379	870	36	second	second	ADJ
inlawrev-3379	870	37	,	,	PUNCT
inlawrev-3379	870	38	the	the	DET
inlawrev-3379	870	39	disallowance	disallowance	NOUN
inlawrev-3379	870	40	of	of	ADP
inlawrev-3379	870	41	a	a	DET
inlawrev-3379	870	42	salary	salary	NOUN
inlawrev-3379	870	43	deduction	deduction	NOUN
inlawrev-3379	870	44	for	for	ADP
inlawrev-3379	870	45	wages	wage	NOUN
inlawrev-3379	870	46	paid	pay	VERB
inlawrev-3379	870	47	to	to	ADP
inlawrev-3379	870	48	child	child	NOUN
inlawrev-3379	870	49	care	care	NOUN
inlawrev-3379	870	50	employees	employee	NOUN
inlawrev-3379	870	51	.	.	PUNCT
inlawrev-3379	871	1	1	1	X
inlawrev-3379	871	2	.	.	X
inlawrev-3379	871	3	child	child	NOUN
inlawrev-3379	871	4	care	care	NOUN
inlawrev-3379	871	5	as	as	ADP
inlawrev-3379	871	6	an	an	DET
inlawrev-3379	871	7	ordinary	ordinary	ADJ
inlawrev-3379	871	8	andnecessary	andnecessary	NOUN
inlawrev-3379	871	9	business	business	NOUN
inlawrev-3379	871	10	expense?—^the	expense?—^the	DET
inlawrev-3379	871	11	irc	irc	PROPN
inlawrev-3379	871	12	grants	grant	VERB
inlawrev-3379	871	13	priority	priority	NOUN
inlawrev-3379	871	14	to	to	ADP
inlawrev-3379	871	15	the	the	DET
inlawrev-3379	871	16	deduction	deduction	NOUN
inlawrev-3379	871	17	of	of	ADP
inlawrev-3379	871	18	business	business	NOUN
inlawrev-3379	871	19	expenses,^^^	expenses,^^^	PROPN
inlawrev-3379	871	20	permits	permit	VERB
inlawrev-3379	871	21	the	the	DET
inlawrev-3379	871	22	deduction	deduction	NOUN
inlawrev-3379	871	23	of	of	ADP
inlawrev-3379	871	24	expenses	expense	NOUN
inlawrev-3379	871	25	related	relate	VERB
inlawrev-3379	871	26	to	to	ADP
inlawrev-3379	871	27	income	income	NOUN
inlawrev-3379	871	28	-	-	PUNCT
inlawrev-3379	871	29	producing	produce	VERB
inlawrev-3379	871	30	activities	activity	NOUN
inlawrev-3379	871	31	within	within	ADP
inlawrev-3379	871	32	restrictive	restrictive	ADJ
inlawrev-3379	871	33	limitations,^^	limitations,^^	NOUN
inlawrev-3379	871	34	and	and	CCONJ
inlawrev-3379	871	35	disallows	disallow	VERB
inlawrev-3379	871	36	many	many	ADJ
inlawrev-3379	871	37	personal	personal	ADJ
inlawrev-3379	871	38	deductions^^^	deductions^^^	PROPN
inlawrev-3379	871	39	that	that	PRON
inlawrev-3379	871	40	are	be	AUX
inlawrev-3379	871	41	unrelated	unrelated	ADJ
inlawrev-3379	871	42	to	to	ADP
inlawrev-3379	871	43	a	a	DET
inlawrev-3379	871	44	trade	trade	NOUN
inlawrev-3379	871	45	or	or	CCONJ
inlawrev-3379	871	46	162	162	NUM
inlawrev-3379	871	47	.	.	PUNCT
inlawrev-3379	872	1	see	see	VERB
inlawrev-3379	872	2	david	david	PROPN
inlawrev-3379	872	3	cay	cay	PROPN
inlawrev-3379	872	4	johnston	johnston	PROPN
inlawrev-3379	872	5	,	,	PUNCT
inlawrev-3379	872	6	despite	despite	SCONJ
inlawrev-3379	872	7	an	an	DET
inlawrev-3379	872	8	easing	ease	VERB
inlawrev-3379	872	9	ofthe	ofthe	NOUN
inlawrev-3379	872	10	rules	rule	NOUN
inlawrev-3379	872	11	,	,	PUNCT
inlawrev-3379	872	12	millions	million	NOUN
inlawrev-3379	872	13	evade	evade	VERB
inlawrev-3379	872	14	"	"	PUNCT
inlawrev-3379	872	15	nanny	nanny	NOUN
inlawrev-3379	872	16	tax	tax	NOUN
inlawrev-3379	872	17	,	,	PUNCT
inlawrev-3379	872	18	"	"	PUNCT
inlawrev-3379	872	19	n.y	n.y	PROPN
inlawrev-3379	872	20	.	.	PROPN
inlawrev-3379	872	21	times	times	PROPN
inlawrev-3379	872	22	,	,	PUNCT
inlawrev-3379	872	23	apr	apr	PROPN
inlawrev-3379	872	24	.	.	PROPN
inlawrev-3379	872	25	5	5	NUM
inlawrev-3379	872	26	,	,	PUNCT
inlawrev-3379	872	27	1998	1998	NUM
inlawrev-3379	872	28	,	,	PUNCT
inlawrev-3379	872	29	at	at	ADP
inlawrev-3379	872	30	1	1	NUM
inlawrev-3379	872	31	(	(	PUNCT
inlawrev-3379	872	32	noting	note	VERB
inlawrev-3379	872	33	that	that	SCONJ
inlawrev-3379	872	34	tax	tax	NOUN
inlawrev-3379	872	35	payers	payer	NOUN
inlawrev-3379	872	36	have	have	AUX
inlawrev-3379	872	37	figured	figure	VERB
inlawrev-3379	872	38	out	out	ADP
inlawrev-3379	872	39	ways	way	NOUN
inlawrev-3379	872	40	to	to	PART
inlawrev-3379	872	41	get	get	VERB
inlawrev-3379	872	42	a	a	DET
inlawrev-3379	872	43	double	double	ADJ
inlawrev-3379	872	44	benefit	benefit	NOUN
inlawrev-3379	872	45	by	by	ADP
inlawrev-3379	872	46	evading	evade	VERB
inlawrev-3379	872	47	the	the	DET
inlawrev-3379	872	48	nanny	nanny	NOUN
inlawrev-3379	872	49	tax	tax	NOUN
inlawrev-3379	872	50	requirements	requirement	NOUN
inlawrev-3379	872	51	while	while	SCONJ
inlawrev-3379	872	52	still	still	ADV
inlawrev-3379	872	53	talking	talk	VERB
inlawrev-3379	872	54	the	the	DET
inlawrev-3379	872	55	child	child	NOUN
inlawrev-3379	872	56	care	care	NOUN
inlawrev-3379	872	57	credit	credit	NOUN
inlawrev-3379	872	58	)	)	PUNCT
inlawrev-3379	872	59	.	.	PUNCT
inlawrev-3379	873	1	1	1	NUM
inlawrev-3379	873	2	63	63	NUM
inlawrev-3379	873	3	.	.	PUNCT
inlawrev-3379	873	4	employer	employer	NOUN
inlawrev-3379	873	5	business	business	NOUN
inlawrev-3379	873	6	expense	expense	NOUN
inlawrev-3379	873	7	deductions	deduction	NOUN
inlawrev-3379	873	8	are	be	AUX
inlawrev-3379	873	9	subtracted	subtract	VERB
inlawrev-3379	873	10	from	from	ADP
inlawrev-3379	873	11	gross	gross	ADJ
inlawrev-3379	873	12	income	income	NOUN
inlawrev-3379	873	13	in	in	ADP
inlawrev-3379	873	14	determining	determine	VERB
inlawrev-3379	873	15	adjusted	adjust	VERB
inlawrev-3379	873	16	gross	gross	ADJ
inlawrev-3379	873	17	income	income	NOUN
inlawrev-3379	873	18	,	,	PUNCT
inlawrev-3379	873	19	and	and	CCONJ
inlawrev-3379	873	20	as	as	SCONJ
inlawrev-3379	873	21	such	such	ADJ
inlawrev-3379	873	22	are	be	AUX
inlawrev-3379	873	23	taken	take	VERB
inlawrev-3379	873	24	above	above	ADP
inlawrev-3379	873	25	the	the	DET
inlawrev-3379	873	26	line	line	NOUN
inlawrev-3379	873	27	.	.	PUNCT
inlawrev-3379	874	1	deductions	deduction	NOUN
inlawrev-3379	874	2	taken	take	VERB
inlawrev-3379	874	3	above	above	ADP
inlawrev-3379	874	4	the	the	DET
inlawrev-3379	874	5	line	line	NOUN
inlawrev-3379	874	6	are	be	AUX
inlawrev-3379	874	7	not	not	PART
inlawrev-3379	874	8	subject	subject	ADJ
inlawrev-3379	874	9	to	to	ADP
inlawrev-3379	874	10	the	the	DET
inlawrev-3379	874	11	two	two	NUM
inlawrev-3379	874	12	percent	percent	NOUN
inlawrev-3379	874	13	floor	floor	NOUN
inlawrev-3379	874	14	requirements	requirement	NOUN
inlawrev-3379	874	15	of	of	ADP
inlawrev-3379	874	16	irc	irc	PROPN
inlawrev-3379	874	17	§	§	PROPN
inlawrev-3379	874	18	67	67	NUM
inlawrev-3379	874	19	.	.	PUNCT
inlawrev-3379	874	20	i.r.c	i.r.c	NOUN
inlawrev-3379	874	21	.	.	PUNCT
inlawrev-3379	875	1	§	§	PROPN
inlawrev-3379	875	2	67	67	NUM
inlawrev-3379	875	3	(	(	PUNCT
inlawrev-3379	875	4	west	west	NOUN
inlawrev-3379	875	5	supp	supp	PROPN
inlawrev-3379	875	6	.	.	PUNCT
inlawrev-3379	876	1	1998	1998	NUM
inlawrev-3379	876	2	)	)	PUNCT
inlawrev-3379	876	3	.	.	PUNCT
inlawrev-3379	877	1	above	above	ADP
inlawrev-3379	877	2	the	the	DET
inlawrev-3379	877	3	line	line	NOUN
inlawrev-3379	877	4	deductions	deduction	NOUN
inlawrev-3379	877	5	are	be	AUX
inlawrev-3379	877	6	also	also	ADV
inlawrev-3379	877	7	not	not	PART
inlawrev-3379	877	8	subject	subject	ADJ
inlawrev-3379	877	9	to	to	ADP
inlawrev-3379	877	10	reduction	reduction	NOUN
inlawrev-3379	877	11	under	under	ADP
inlawrev-3379	877	12	the	the	DET
inlawrev-3379	877	13	overall	overall	ADJ
inlawrev-3379	877	14	limitation	limitation	NOUN
inlawrev-3379	877	15	of	of	ADP
inlawrev-3379	877	16	itemized	itemize	VERB
inlawrev-3379	877	17	deduction	deduction	NOUN
inlawrev-3379	877	18	rules	rule	NOUN
inlawrev-3379	877	19	in	in	ADP
inlawrev-3379	877	20	§	§	PROPN
inlawrev-3379	877	21	68	68	NUM
inlawrev-3379	877	22	.	.	PUNCT
inlawrev-3379	877	23	i.r.c	i.r.c	NOUN
inlawrev-3379	877	24	.	.	PUNCT
inlawrev-3379	878	1	§	§	PROPN
inlawrev-3379	878	2	68	68	NUM
inlawrev-3379	878	3	.	.	PUNCT
inlawrev-3379	879	1	irc	irc	PROPN
inlawrev-3379	879	2	§	§	PROPN
inlawrev-3379	879	3	62(a)(1	62(a)(1	NUM
inlawrev-3379	879	4	)	)	PUNCT
inlawrev-3379	879	5	provides	provide	VERB
inlawrev-3379	879	6	that	that	DET
inlawrev-3379	879	7	deductions	deduction	NOUN
inlawrev-3379	879	8	,	,	PUNCT
inlawrev-3379	879	9	which	which	PRON
inlawrev-3379	879	10	are	be	AUX
inlawrev-3379	879	11	attributable	attributable	ADJ
inlawrev-3379	879	12	to	to	ADP
inlawrev-3379	879	13	a	a	DET
inlawrev-3379	879	14	trade	trade	NOUN
inlawrev-3379	879	15	or	or	CCONJ
inlawrev-3379	879	16	business	business	NOUN
inlawrev-3379	879	17	carried	carry	VERB
inlawrev-3379	879	18	on	on	ADP
inlawrev-3379	879	19	by	by	ADP
inlawrev-3379	879	20	the	the	DET
inlawrev-3379	879	21	taxpayer	taxpayer	NOUN
inlawrev-3379	879	22	,	,	PUNCT
inlawrev-3379	879	23	are	be	AUX
inlawrev-3379	879	24	deductible	deductible	ADJ
inlawrev-3379	879	25	from	from	ADP
inlawrev-3379	879	26	gross	gross	ADJ
inlawrev-3379	879	27	income	income	NOUN
inlawrev-3379	879	28	if	if	SCONJ
inlawrev-3379	879	29	the	the	DET
inlawrev-3379	879	30	trade	trade	NOUN
inlawrev-3379	879	31	or	or	CCONJ
inlawrev-3379	879	32	business	business	NOUN
inlawrev-3379	879	33	does	do	AUX
inlawrev-3379	879	34	not	not	PART
inlawrev-3379	879	35	consist	consist	VERB
inlawrev-3379	879	36	of	of	ADP
inlawrev-3379	879	37	the	the	DET
inlawrev-3379	879	38	taxpayer	taxpayer	NOUN
inlawrev-3379	879	39	's	's	PART
inlawrev-3379	879	40	performance	performance	NOUN
inlawrev-3379	879	41	of	of	ADP
inlawrev-3379	879	42	services	service	NOUN
inlawrev-3379	879	43	as	as	ADP
inlawrev-3379	879	44	an	an	DET
inlawrev-3379	879	45	employee	employee	NOUN
inlawrev-3379	879	46	.	.	PUNCT
inlawrev-3379	880	1	i.r.c	i.r.c	NOUN
inlawrev-3379	880	2	.	.	PUNCT
inlawrev-3379	881	1	§	§	PROPN
inlawrev-3379	881	2	62(a)(1	62(a)(1	NUM
inlawrev-3379	881	3	)	)	PUNCT
inlawrev-3379	881	4	.	.	PUNCT
inlawrev-3379	882	1	unreimbursed	unreimburse	VERB
inlawrev-3379	882	2	employee	employee	NOUN
inlawrev-3379	882	3	expenses	expense	NOUN
inlawrev-3379	882	4	are	be	AUX
inlawrev-3379	882	5	given	give	VERB
inlawrev-3379	882	6	a	a	DET
inlawrev-3379	882	7	lower	low	ADJ
inlawrev-3379	882	8	priority	priority	NOUN
inlawrev-3379	882	9	and	and	CCONJ
inlawrev-3379	882	10	are	be	AUX
inlawrev-3379	882	11	deductible	deductible	ADJ
inlawrev-3379	882	12	as	as	ADP
inlawrev-3379	882	13	miscellaneous	miscellaneous	ADJ
inlawrev-3379	882	14	itemized	itemize	VERB
inlawrev-3379	882	15	deductions	deduction	NOUN
inlawrev-3379	882	16	to	to	ADP
inlawrev-3379	882	17	the	the	DET
inlawrev-3379	882	18	extent	extent	NOUN
inlawrev-3379	882	19	that	that	SCONJ
inlawrev-3379	882	20	they	they	PRON
inlawrev-3379	882	21	exceed	exceed	VERB
inlawrev-3379	882	22	two	two	NUM
inlawrev-3379	882	23	percent	percent	NOUN
inlawrev-3379	882	24	of	of	ADP
inlawrev-3379	882	25	adjusted	adjust	VERB
inlawrev-3379	882	26	gross	gross	ADJ
inlawrev-3379	882	27	income	income	NOUN
inlawrev-3379	882	28	.	.	PUNCT
inlawrev-3379	883	1	i.r.c	i.r.c	NOUN
inlawrev-3379	883	2	.	.	PUNCT
inlawrev-3379	884	1	§	§	PROPN
inlawrev-3379	884	2	67	67	NUM
inlawrev-3379	884	3	.	.	SYM
inlawrev-3379	884	4	164	164	NUM
inlawrev-3379	884	5	.	.	PUNCT
inlawrev-3379	885	1	irc	irc	AUX
inlawrev-3379	885	2	§	§	PROPN
inlawrev-3379	885	3	212	212	NUM
inlawrev-3379	885	4	allows	allow	VERB
inlawrev-3379	885	5	a	a	DET
inlawrev-3379	885	6	deduction	deduction	NOUN
inlawrev-3379	885	7	for	for	ADP
inlawrev-3379	885	8	expenses	expense	NOUN
inlawrev-3379	885	9	associated	associate	VERB
inlawrev-3379	885	10	with	with	ADP
inlawrev-3379	885	11	the	the	DET
inlawrev-3379	885	12	production	production	NOUN
inlawrev-3379	885	13	of	of	ADP
inlawrev-3379	885	14	income	income	NOUN
inlawrev-3379	885	15	,	,	PUNCT
inlawrev-3379	885	16	the	the	DET
inlawrev-3379	885	17	management	management	NOUN
inlawrev-3379	885	18	,	,	PUNCT
inlawrev-3379	885	19	conservation	conservation	NOUN
inlawrev-3379	885	20	,	,	PUNCT
inlawrev-3379	885	21	or	or	CCONJ
inlawrev-3379	885	22	maintenance	maintenance	NOUN
inlawrev-3379	885	23	of	of	ADP
inlawrev-3379	885	24	property	property	NOUN
inlawrev-3379	885	25	held	hold	VERB
inlawrev-3379	885	26	for	for	ADP
inlawrev-3379	885	27	the	the	DET
inlawrev-3379	885	28	production	production	NOUN
inlawrev-3379	885	29	of	of	ADP
inlawrev-3379	885	30	income	income	NOUN
inlawrev-3379	885	31	,	,	PUNCT
inlawrev-3379	885	32	as	as	ADV
inlawrev-3379	885	33	well	well	ADV
inlawrev-3379	885	34	as	as	ADP
inlawrev-3379	885	35	expenses	expense	NOUN
inlawrev-3379	885	36	paid	pay	VERB
inlawrev-3379	885	37	in	in	ADP
inlawrev-3379	885	38	the	the	DET
inlawrev-3379	885	39	determination	determination	NOUN
inlawrev-3379	885	40	of	of	ADP
inlawrev-3379	885	41	any	any	DET
inlawrev-3379	885	42	tax	tax	NOUN
inlawrev-3379	885	43	.	.	PUNCT
inlawrev-3379	886	1	i.r.c	i.r.c	NOUN
inlawrev-3379	886	2	.	.	PUNCT
inlawrev-3379	887	1	§	§	PROPN
inlawrev-3379	887	2	212	212	NUM
inlawrev-3379	887	3	.	.	PUNCT
inlawrev-3379	888	1	irc	irc	PROPN
inlawrev-3379	888	2	§	§	PROPN
inlawrev-3379	888	3	62(a)(4	62(a)(4	NUM
inlawrev-3379	888	4	)	)	PUNCT
inlawrev-3379	888	5	provides	provide	VERB
inlawrev-3379	888	6	that	that	SCONJ
inlawrev-3379	888	7	§	§	PROPN
inlawrev-3379	888	8	212	212	NUM
inlawrev-3379	888	9	expenses	expense	NOUN
inlawrev-3379	888	10	related	relate	VERB
inlawrev-3379	888	11	to	to	ADP
inlawrev-3379	888	12	the	the	DET
inlawrev-3379	888	13	rental	rental	NOUN
inlawrev-3379	888	14	of	of	ADP
inlawrev-3379	888	15	real	real	ADJ
inlawrev-3379	888	16	property	property	NOUN
inlawrev-3379	888	17	may	may	AUX
inlawrev-3379	888	18	be	be	AUX
inlawrev-3379	888	19	deducted	deduct	VERB
inlawrev-3379	888	20	above	above	ADP
inlawrev-3379	888	21	the	the	DET
inlawrev-3379	888	22	line	line	NOUN
inlawrev-3379	888	23	.	.	PUNCT
inlawrev-3379	889	1	all	all	DET
inlawrev-3379	889	2	other	other	ADJ
inlawrev-3379	889	3	§	§	PROPN
inlawrev-3379	889	4	212	212	NUM
inlawrev-3379	889	5	expenses	expense	NOUN
inlawrev-3379	889	6	are	be	AUX
inlawrev-3379	889	7	deductible	deductible	ADJ
inlawrev-3379	889	8	below	below	ADP
inlawrev-3379	889	9	the	the	DET
inlawrev-3379	889	10	line	line	NOUN
inlawrev-3379	889	11	as	as	ADP
inlawrev-3379	889	12	miscellaneous	miscellaneous	ADJ
inlawrev-3379	889	13	itemized	itemize	VERB
inlawrev-3379	889	14	deductions	deduction	NOUN
inlawrev-3379	889	15	.	.	PUNCT
inlawrev-3379	890	1	therefore	therefore	ADV
inlawrev-3379	890	2	,	,	PUNCT
inlawrev-3379	890	3	deductions	deduction	NOUN
inlawrev-3379	890	4	for	for	ADP
inlawrev-3379	890	5	income	income	NOUN
inlawrev-3379	890	6	-	-	PUNCT
inlawrev-3379	890	7	producing	produce	VERB
inlawrev-3379	890	8	expenses	expense	NOUN
inlawrev-3379	890	9	unrelated	unrelated	ADJ
inlawrev-3379	890	10	to	to	ADP
inlawrev-3379	890	11	rental	rental	ADJ
inlawrev-3379	890	12	activity	activity	NOUN
inlawrev-3379	890	13	are	be	AUX
inlawrev-3379	890	14	deductible	deductible	ADJ
inlawrev-3379	890	15	only	only	ADV
inlawrev-3379	890	16	to	to	ADP
inlawrev-3379	890	17	the	the	DET
inlawrev-3379	890	18	extent	extent	NOUN
inlawrev-3379	890	19	that	that	SCONJ
inlawrev-3379	890	20	they	they	PRON
inlawrev-3379	890	21	exceed	exceed	VERB
inlawrev-3379	890	22	two	two	NUM
inlawrev-3379	890	23	percent	percent	NOUN
inlawrev-3379	890	24	of	of	ADP
inlawrev-3379	890	25	the	the	DET
inlawrev-3379	890	26	taxpayer	taxpayer	NOUN
inlawrev-3379	890	27	's	's	PART
inlawrev-3379	890	28	adjusted	adjust	VERB
inlawrev-3379	890	29	gross	gross	ADJ
inlawrev-3379	890	30	income	income	NOUN
inlawrev-3379	890	31	.	.	PUNCT
inlawrev-3379	891	1	i.r.c	i.r.c	NOUN
inlawrev-3379	891	2	.	.	PUNCT
inlawrev-3379	892	1	§	§	PROPN
inlawrev-3379	892	2	67(a	67(a	NUM
inlawrev-3379	892	3	)	)	PUNCT
inlawrev-3379	892	4	.	.	PUNCT
inlawrev-3379	893	1	section	section	NOUN
inlawrev-3379	893	2	212	212	NUM
inlawrev-3379	893	3	deductions	deduction	NOUN
inlawrev-3379	893	4	are	be	AUX
inlawrev-3379	893	5	itemized	itemize	VERB
inlawrev-3379	893	6	deductions	deduction	NOUN
inlawrev-3379	893	7	that	that	PRON
inlawrev-3379	893	8	are	be	AUX
inlawrev-3379	893	9	reduced	reduce	VERB
inlawrev-3379	893	10	under	under	ADP
inlawrev-3379	893	11	irc	irc	PROPN
inlawrev-3379	893	12	§	§	PROPN
inlawrev-3379	893	13	68	68	NUM
inlawrev-3379	893	14	.	.	NOUN
inlawrev-3379	893	15	1	1	NUM
inlawrev-3379	893	16	65	65	NUM
inlawrev-3379	893	17	.	.	PUNCT
inlawrev-3379	894	1	expenses	expense	NOUN
inlawrev-3379	894	2	are	be	AUX
inlawrev-3379	894	3	purely	purely	ADV
inlawrev-3379	894	4	personal	personal	ADJ
inlawrev-3379	894	5	when	when	SCONJ
inlawrev-3379	894	6	they	they	PRON
inlawrev-3379	894	7	are	be	AUX
inlawrev-3379	894	8	unrelated	unrelated	ADJ
inlawrev-3379	894	9	to	to	ADP
inlawrev-3379	894	10	carrying	carry	VERB
inlawrev-3379	894	11	on	on	ADP
inlawrev-3379	895	1	a	a	DET
inlawrev-3379	895	2	trade	trade	NOUN
inlawrev-3379	895	3	or	or	CCONJ
inlawrev-3379	895	4	business	business	NOUN
inlawrev-3379	895	5	1214	1214	NUM
inlawrev-3379	895	6	indiana	indiana	PROPN
inlawrev-3379	895	7	law	law	PROPN
inlawrev-3379	895	8	review	review	NOUN
inlawrev-3379	896	1	[	[	X
inlawrev-3379	896	2	vol	vol	NOUN
inlawrev-3379	896	3	.	.	PUNCT
inlawrev-3379	897	1	32	32	NUM
inlawrev-3379	897	2	:	:	SYM
inlawrev-3379	897	3	1	1	NUM
inlawrev-3379	897	4	1	1	NUM
inlawrev-3379	897	5	87	87	NUM
inlawrev-3379	897	6	business	business	NOUN
inlawrev-3379	897	7	or	or	CCONJ
inlawrev-3379	897	8	the	the	DET
inlawrev-3379	897	9	production	production	NOUN
inlawrev-3379	897	10	of	of	ADP
inlawrev-3379	897	11	income	income	NOUN
inlawrev-3379	897	12	.	.	PUNCT
inlawrev-3379	898	1	the	the	DET
inlawrev-3379	898	2	line	line	NOUN
inlawrev-3379	898	3	between	between	ADP
inlawrev-3379	898	4	business	business	NOUN
inlawrev-3379	898	5	and	and	CCONJ
inlawrev-3379	898	6	personal	personal	NOUN
inlawrev-3379	898	7	does	do	AUX
inlawrev-3379	898	8	not	not	PART
inlawrev-3379	898	9	always	always	ADV
inlawrev-3379	898	10	shine	shine	VERB
inlawrev-3379	898	11	bright	bright	ADJ
inlawrev-3379	898	12	.	.	PUNCT
inlawrev-3379	899	1	some	some	DET
inlawrev-3379	899	2	expenses	expense	NOUN
inlawrev-3379	899	3	directly	directly	ADV
inlawrev-3379	899	4	related	relate	VERB
inlawrev-3379	899	5	to	to	ADP
inlawrev-3379	899	6	the	the	DET
inlawrev-3379	899	7	generation	generation	NOUN
inlawrev-3379	899	8	of	of	ADP
inlawrev-3379	899	9	income	income	NOUN
inlawrev-3379	899	10	are	be	AUX
inlawrev-3379	899	11	allowed	allow	VERB
inlawrev-3379	899	12	despite	despite	SCONJ
inlawrev-3379	899	13	the	the	DET
inlawrev-3379	899	14	fact	fact	NOUN
inlawrev-3379	899	15	that	that	SCONJ
inlawrev-3379	899	16	they	they	PRON
inlawrev-3379	899	17	cross	cross	VERB
inlawrev-3379	899	18	the	the	DET
inlawrev-3379	899	19	personal	personal	ADJ
inlawrev-3379	899	20	line	line	NOUN
inlawrev-3379	899	21	.	.	PUNCT
inlawrev-3379	900	1	for	for	ADP
inlawrev-3379	900	2	example	example	NOUN
inlawrev-3379	900	3	,	,	PUNCT
inlawrev-3379	900	4	commuting	commute	VERB
inlawrev-3379	900	5	expenses	expense	NOUN
inlawrev-3379	900	6	between	between	ADP
inlawrev-3379	900	7	a	a	DET
inlawrev-3379	900	8	taxpayer	taxpayer	NOUN
inlawrev-3379	900	9	's	's	PART
inlawrev-3379	900	10	home	home	NOUN
inlawrev-3379	900	11	and	and	CCONJ
inlawrev-3379	900	12	office	office	NOUN
inlawrev-3379	900	13	are	be	AUX
inlawrev-3379	900	14	nondeductible	nondeductible	ADJ
inlawrev-3379	900	15	personal	personal	ADJ
inlawrev-3379	900	16	expenses	expense	NOUN
inlawrev-3379	900	17	,	,	PUNCT
inlawrev-3379	900	18	while	while	SCONJ
inlawrev-3379	900	19	commuting	commute	VERB
inlawrev-3379	900	20	costs	cost	NOUN
inlawrev-3379	900	21	for	for	ADP
inlawrev-3379	900	22	travel	travel	NOUN
inlawrev-3379	900	23	between	between	ADP
inlawrev-3379	900	24	two	two	NUM
inlawrev-3379	900	25	jobs	job	NOUN
inlawrev-3379	900	26	are	be	AUX
inlawrev-3379	900	27	deductible	deductible	ADJ
inlawrev-3379	900	28	because	because	SCONJ
inlawrev-3379	900	29	they	they	PRON
inlawrev-3379	900	30	are	be	AUX
inlawrev-3379	900	31	required	require	VERB
inlawrev-3379	900	32	by	by	ADP
inlawrev-3379	900	33	the	the	DET
inlawrev-3379	900	34	exigencies	exigency	NOUN
inlawrev-3379	900	35	of	of	ADP
inlawrev-3379	900	36	business	business	NOUN
inlawrev-3379	900	37	.	.	PUNCT
inlawrev-3379	901	1	^^	^^	PUNCT
inlawrev-3379	901	2	a	a	DET
inlawrev-3379	901	3	deduction	deduction	NOUN
inlawrev-3379	901	4	is	be	AUX
inlawrev-3379	901	5	allowed	allow	VERB
inlawrev-3379	901	6	when	when	SCONJ
inlawrev-3379	901	7	a	a	DET
inlawrev-3379	901	8	client	client	NOUN
inlawrev-3379	901	9	is	be	AUX
inlawrev-3379	901	10	taken	take	VERB
inlawrev-3379	901	11	to	to	ADP
inlawrev-3379	901	12	lunch	lunch	NOUN
inlawrev-3379	901	13	,	,	PUNCT
inlawrev-3379	901	14	but	but	CCONJ
inlawrev-3379	901	15	not	not	PART
inlawrev-3379	901	16	when	when	SCONJ
inlawrev-3379	901	17	one	one	PRON
inlawrev-3379	901	18	is	be	AUX
inlawrev-3379	901	19	dining	dine	VERB
inlawrev-3379	901	20	with	with	ADP
inlawrev-3379	901	21	a	a	DET
inlawrev-3379	901	22	colleague	colleague	NOUN
inlawrev-3379	901	23	.	.	PUNCT
inlawrev-3379	902	1	^^^	^^^	NOUN
inlawrev-3379	902	2	child	child	NOUN
inlawrev-3379	902	3	care	care	NOUN
inlawrev-3379	902	4	has	have	AUX
inlawrev-3379	902	5	never	never	ADV
inlawrev-3379	902	6	been	be	AUX
inlawrev-3379	902	7	considered	consider	VERB
inlawrev-3379	902	8	a	a	DET
inlawrev-3379	902	9	deductible	deductible	ADJ
inlawrev-3379	902	10	cost	cost	NOUN
inlawrev-3379	902	11	of	of	ADP
inlawrev-3379	902	12	doing	do	VERB
inlawrev-3379	902	13	business	business	NOUN
inlawrev-3379	902	14	.	.	PUNCT
inlawrev-3379	903	1	in	in	ADP
inlawrev-3379	903	2	1940	1940	NUM
inlawrev-3379	903	3	,	,	PUNCT
inlawrev-3379	903	4	the	the	DET
inlawrev-3379	903	5	federal	federal	ADJ
inlawrev-3379	903	6	courts	court	NOUN
inlawrev-3379	903	7	first	first	ADV
inlawrev-3379	903	8	considered	consider	VERB
inlawrev-3379	903	9	the	the	DET
inlawrev-3379	903	10	deductibility	deductibility	NOUN
inlawrev-3379	903	11	of	of	ADP
inlawrev-3379	903	12	child	child	NOUN
inlawrev-3379	903	13	care	care	NOUN
inlawrev-3379	903	14	expenses	expense	NOUN
inlawrev-3379	903	15	in	in	ADP
inlawrev-3379	903	16	smith	smith	PROPN
inlawrev-3379	903	17	v.	v.	PROPN
inlawrev-3379	903	18	commissioner	commissioner	PROPN
inlawrev-3379	903	19	ofinternal	ofinternal	PROPN
inlawrev-3379	903	20	revenue}^^	revenue}^^	INTJ
inlawrev-3379	903	21	in	in	ADP
inlawrev-3379	903	22	the	the	DET
inlawrev-3379	903	23	smith	smith	PROPN
inlawrev-3379	903	24	case	case	NOUN
inlawrev-3379	903	25	,	,	PUNCT
inlawrev-3379	903	26	the	the	DET
inlawrev-3379	903	27	taxpayers	taxpayer	NOUN
inlawrev-3379	903	28	attempted	attempt	VERB
inlawrev-3379	903	29	to	to	PART
inlawrev-3379	903	30	deduct	deduct	VERB
inlawrev-3379	903	31	the	the	DET
inlawrev-3379	903	32	expenses	expense	NOUN
inlawrev-3379	903	33	of	of	ADP
inlawrev-3379	903	34	hiring	hire	VERB
inlawrev-3379	903	35	a	a	DET
inlawrev-3379	903	36	child	child	NOUN
inlawrev-3379	903	37	care	care	NOUN
inlawrev-3379	903	38	provider	provider	NOUN
inlawrev-3379	903	39	after	after	ADP
inlawrev-3379	903	40	mrs	mrs	PROPN
inlawrev-3379	903	41	.	.	PROPN
inlawrev-3379	903	42	smith	smith	PROPN
inlawrev-3379	903	43	,	,	PUNCT
inlawrev-3379	903	44	who	who	PRON
inlawrev-3379	903	45	had	have	AUX
inlawrev-3379	903	46	previously	previously	ADV
inlawrev-3379	903	47	worked	work	VERB
inlawrev-3379	903	48	inside	inside	ADP
inlawrev-3379	903	49	the	the	DET
inlawrev-3379	903	50	home	home	NOUN
inlawrev-3379	903	51	,	,	PUNCT
inlawrev-3379	903	52	re	re	VERB
inlawrev-3379	903	53	-	-	VERB
inlawrev-3379	903	54	entered	enter	VERB
inlawrev-3379	903	55	the	the	DET
inlawrev-3379	903	56	paid	pay	VERB
inlawrev-3379	903	57	labor	labor	NOUN
inlawrev-3379	903	58	force	force	NOUN
inlawrev-3379	903	59	.	.	PUNCT
inlawrev-3379	904	1	^^^	^^^	PUNCT
inlawrev-3379	904	2	the	the	DET
inlawrev-3379	904	3	taxpayers	taxpayer	NOUN
inlawrev-3379	904	4	argued	argue	VERB
inlawrev-3379	904	5	that	that	SCONJ
inlawrev-3379	904	6	the	the	DET
inlawrev-3379	904	7	child	child	NOUN
inlawrev-3379	904	8	care	care	NOUN
inlawrev-3379	904	9	expenses	expense	NOUN
inlawrev-3379	904	10	were	be	AUX
inlawrev-3379	904	11	ordinary	ordinary	ADJ
inlawrev-3379	904	12	and	and	CCONJ
inlawrev-3379	904	13	necessary	necessary	ADJ
inlawrev-3379	904	14	business	business	NOUN
inlawrev-3379	904	15	expenses	expense	NOUN
inlawrev-3379	904	16	.	.	PUNCT
inlawrev-3379	905	1	^^	^^	PUNCT
inlawrev-3379	905	2	°	°	PROPN
inlawrev-3379	905	3	the	the	DET
inlawrev-3379	905	4	board	board	NOUN
inlawrev-3379	905	5	of	of	ADP
inlawrev-3379	905	6	tax	tax	NOUN
inlawrev-3379	905	7	appeals	appeal	NOUN
inlawrev-3379	905	8	held	hold	VERB
inlawrev-3379	905	9	that	that	SCONJ
inlawrev-3379	905	10	the	the	DET
inlawrev-3379	905	11	child	child	NOUN
inlawrev-3379	905	12	care	care	NOUN
inlawrev-3379	905	13	expenses	expense	NOUN
inlawrev-3379	905	14	were	be	AUX
inlawrev-3379	905	15	not	not	PART
inlawrev-3379	905	16	ordinary	ordinary	ADJ
inlawrev-3379	905	17	and	and	CCONJ
inlawrev-3379	905	18	necessary	necessary	ADJ
inlawrev-3379	905	19	business	business	NOUN
inlawrev-3379	905	20	expenses	expense	NOUN
inlawrev-3379	905	21	and	and	CCONJ
inlawrev-3379	905	22	denied	deny	VERB
inlawrev-3379	905	23	the	the	DET
inlawrev-3379	905	24	deduction	deduction	NOUN
inlawrev-3379	905	25	.	.	PUNCT
inlawrev-3379	906	1	^^^	^^^	ADP
inlawrev-3379	906	2	the	the	DET
inlawrev-3379	906	3	smith	smith	PROPN
inlawrev-3379	906	4	case	case	NOUN
inlawrev-3379	906	5	exemplifies	exemplify	VERB
inlawrev-3379	906	6	the	the	DET
inlawrev-3379	906	7	sharp	sharp	ADJ
inlawrev-3379	906	8	divide	divide	NOUN
inlawrev-3379	906	9	between	between	ADP
inlawrev-3379	906	10	tax	tax	NOUN
inlawrev-3379	906	11	deductions	deduction	NOUN
inlawrev-3379	906	12	for	for	ADP
inlawrev-3379	906	13	personal	personal	ADJ
inlawrev-3379	906	14	,	,	PUNCT
inlawrev-3379	906	15	business	business	NOUN
inlawrev-3379	906	16	,	,	PUNCT
inlawrev-3379	906	17	and	and	CCONJ
inlawrev-3379	906	18	income	income	NOUN
inlawrev-3379	906	19	-	-	PUNCT
inlawrev-3379	906	20	producing	produce	VERB
inlawrev-3379	906	21	activities	activity	NOUN
inlawrev-3379	906	22	.	.	PUNCT
inlawrev-3379	907	1	following	follow	VERB
inlawrev-3379	907	2	the	the	DET
inlawrev-3379	907	3	smith	smith	PROPN
inlawrev-3379	907	4	case	case	NOUN
inlawrev-3379	907	5	,	,	PUNCT
inlawrev-3379	907	6	a	a	DET
inlawrev-3379	907	7	limited	limited	ADJ
inlawrev-3379	907	8	federal	federal	ADJ
inlawrev-3379	907	9	tax	tax	NOUN
inlawrev-3379	907	10	deduction	deduction	NOUN
inlawrev-3379	907	11	was	be	AUX
inlawrev-3379	907	12	allowed	allow	VERB
inlawrev-3379	907	13	,	,	PUNCT
inlawrev-3379	907	14	prior	prior	ADV
inlawrev-3379	907	15	to	to	ADP
inlawrev-3379	907	16	1974	1974	NUM
inlawrev-3379	907	17	,	,	PUNCT
inlawrev-3379	907	18	for	for	ADP
inlawrev-3379	907	19	dependent	dependent	ADJ
inlawrev-3379	907	20	care	care	NOUN
inlawrev-3379	907	21	,	,	PUNCT
inlawrev-3379	907	22	which	which	PRON
inlawrev-3379	907	23	enabled	enable	VERB
inlawrev-3379	907	24	the	the	DET
inlawrev-3379	907	25	taxpayer	taxpayer	NOUN
inlawrev-3379	907	26	to	to	PART
inlawrev-3379	907	27	work	work	VERB
inlawrev-3379	907	28	.	.	PUNCT
inlawrev-3379	908	1	however	however	ADV
inlawrev-3379	908	2	,	,	PUNCT
inlawrev-3379	908	3	in	in	ADP
inlawrev-3379	908	4	1975	1975	NUM
inlawrev-3379	908	5	,	,	PUNCT
inlawrev-3379	908	6	the	the	DET
inlawrev-3379	908	7	deduction	deduction	NOUN
inlawrev-3379	908	8	was	be	AUX
inlawrev-3379	908	9	replaced	replace	VERB
inlawrev-3379	908	10	by	by	ADP
inlawrev-3379	908	11	the	the	DET
inlawrev-3379	908	12	current	current	ADJ
inlawrev-3379	908	13	tax	tax	NOUN
inlawrev-3379	908	14	credit	credit	NOUN
inlawrev-3379	908	15	.	.	PUNCT
inlawrev-3379	909	1	^^^	^^^	NOUN
inlawrev-3379	909	2	or	or	CCONJ
inlawrev-3379	909	3	the	the	DET
inlawrev-3379	909	4	production	production	NOUN
inlawrev-3379	909	5	of	of	ADP
inlawrev-3379	909	6	income	income	NOUN
inlawrev-3379	909	7	.	.	PUNCT
inlawrev-3379	910	1	personal	personal	ADJ
inlawrev-3379	910	2	,	,	PUNCT
inlawrev-3379	910	3	living	living	NOUN
inlawrev-3379	910	4	,	,	PUNCT
inlawrev-3379	910	5	and	and	CCONJ
inlawrev-3379	910	6	family	family	NOUN
inlawrev-3379	910	7	expenses	expense	NOUN
inlawrev-3379	910	8	are	be	AUX
inlawrev-3379	910	9	generally	generally	ADV
inlawrev-3379	910	10	non	non	ADJ
inlawrev-3379	910	11	-	-	ADJ
inlawrev-3379	910	12	deductible	deductible	ADJ
inlawrev-3379	910	13	.	.	PUNCT
inlawrev-3379	911	1	see	see	VERB
inlawrev-3379	911	2	i.r.c	i.r.c	NOUN
inlawrev-3379	911	3	.	.	PUNCT
inlawrev-3379	912	1	§	§	PROPN
inlawrev-3379	912	2	262(a	262(a	PROPN
inlawrev-3379	912	3	)	)	PUNCT
inlawrev-3379	912	4	.	.	PUNCT
inlawrev-3379	913	1	deductions	deduction	NOUN
inlawrev-3379	913	2	are	be	AUX
inlawrev-3379	913	3	allowed	allow	VERB
inlawrev-3379	913	4	for	for	ADP
inlawrev-3379	913	5	some	some	DET
inlawrev-3379	913	6	narrowly	narrowly	ADV
inlawrev-3379	913	7	defined	define	VERB
inlawrev-3379	913	8	,	,	PUNCT
inlawrev-3379	913	9	purely	purely	ADV
inlawrev-3379	913	10	personal	personal	ADJ
inlawrev-3379	913	11	items	item	NOUN
inlawrev-3379	913	12	.	.	PUNCT
inlawrev-3379	914	1	see	see	VERB
inlawrev-3379	914	2	,	,	PUNCT
inlawrev-3379	914	3	for	for	ADP
inlawrev-3379	914	4	example	example	NOUN
inlawrev-3379	914	5	,	,	PUNCT
inlawrev-3379	914	6	irc	irc	ADV
inlawrev-3379	914	7	§	§	PROPN
inlawrev-3379	914	8	163(h	163(h	PROPN
inlawrev-3379	914	9	)	)	PUNCT
inlawrev-3379	914	10	,	,	PUNCT
inlawrev-3379	914	11	which	which	PRON
inlawrev-3379	914	12	allows	allow	VERB
inlawrev-3379	914	13	the	the	DET
inlawrev-3379	914	14	deduction	deduction	NOUN
inlawrev-3379	914	15	of	of	ADP
inlawrev-3379	914	16	qualified	qualified	ADJ
inlawrev-3379	914	17	residence	residence	NOUN
inlawrev-3379	914	18	interest	interest	NOUN
inlawrev-3379	914	19	,	,	PUNCT
inlawrev-3379	914	20	irc	irc	PROPN
inlawrev-3379	914	21	§	§	PROPN
inlawrev-3379	914	22	164(a)(1	164(a)(1	NUM
inlawrev-3379	914	23	)	)	PUNCT
inlawrev-3379	914	24	,	,	PUNCT
inlawrev-3379	914	25	which	which	PRON
inlawrev-3379	914	26	allows	allow	VERB
inlawrev-3379	914	27	the	the	DET
inlawrev-3379	914	28	deduction	deduction	NOUN
inlawrev-3379	914	29	of	of	ADP
inlawrev-3379	914	30	state	state	NOUN
inlawrev-3379	914	31	,	,	PUNCT
inlawrev-3379	914	32	local	local	ADJ
inlawrev-3379	914	33	and	and	CCONJ
inlawrev-3379	914	34	foreign	foreign	ADJ
inlawrev-3379	914	35	real	real	ADJ
inlawrev-3379	914	36	property	property	NOUN
inlawrev-3379	914	37	taxes	taxis	NOUN
inlawrev-3379	914	38	,	,	PUNCT
inlawrev-3379	914	39	and	and	CCONJ
inlawrev-3379	914	40	irc	irc	ADP
inlawrev-3379	914	41	§	§	PROPN
inlawrev-3379	914	42	213	213	NUM
inlawrev-3379	914	43	,	,	PUNCT
inlawrev-3379	914	44	which	which	PRON
inlawrev-3379	914	45	allows	allow	VERB
inlawrev-3379	914	46	the	the	DET
inlawrev-3379	914	47	deduction	deduction	NOUN
inlawrev-3379	914	48	of	of	ADP
inlawrev-3379	914	49	expenses	expense	NOUN
inlawrev-3379	914	50	for	for	ADP
inlawrev-3379	914	51	medical	medical	ADJ
inlawrev-3379	914	52	care	care	NOUN
inlawrev-3379	914	53	.	.	PUNCT
inlawrev-3379	915	1	however	however	ADV
inlawrev-3379	915	2	,	,	PUNCT
inlawrev-3379	915	3	the	the	DET
inlawrev-3379	915	4	deduction	deduction	NOUN
inlawrev-3379	915	5	of	of	ADP
inlawrev-3379	915	6	these	these	DET
inlawrev-3379	915	7	items	item	NOUN
inlawrev-3379	915	8	may	may	AUX
inlawrev-3379	915	9	be	be	AUX
inlawrev-3379	915	10	limited	limit	VERB
inlawrev-3379	915	11	.	.	PUNCT
inlawrev-3379	916	1	for	for	ADP
inlawrev-3379	916	2	example	example	NOUN
inlawrev-3379	916	3	,	,	PUNCT
inlawrev-3379	916	4	only	only	ADV
inlawrev-3379	916	5	extraordinary	extraordinary	ADJ
inlawrev-3379	916	6	medical	medical	ADJ
inlawrev-3379	916	7	expenses	expense	NOUN
inlawrev-3379	916	8	are	be	AUX
inlawrev-3379	916	9	deductible	deductible	ADJ
inlawrev-3379	916	10	.	.	PUNCT
inlawrev-3379	917	1	irc	irc	VERB
inlawrev-3379	917	2	§	§	PROPN
inlawrev-3379	917	3	213(a	213(a	PROPN
inlawrev-3379	917	4	)	)	PUNCT
inlawrev-3379	917	5	provides	provide	VERB
inlawrev-3379	917	6	that	that	SCONJ
inlawrev-3379	917	7	there	there	PRON
inlawrev-3379	917	8	shall	shall	AUX
inlawrev-3379	917	9	be	be	AUX
inlawrev-3379	917	10	allowed	allow	VERB
inlawrev-3379	917	11	as	as	ADP
inlawrev-3379	917	12	a	a	DET
inlawrev-3379	917	13	deduction	deduction	NOUN
inlawrev-3379	917	14	the	the	DET
inlawrev-3379	917	15	medical	medical	ADJ
inlawrev-3379	917	16	expenses	expense	NOUN
inlawrev-3379	917	17	paid	pay	VERB
inlawrev-3379	917	18	during	during	ADP
inlawrev-3379	917	19	the	the	DET
inlawrev-3379	917	20	year	year	NOUN
inlawrev-3379	917	21	,	,	PUNCT
inlawrev-3379	917	22	not	not	PART
inlawrev-3379	917	23	compensated	compensate	VERB
inlawrev-3379	917	24	for	for	ADP
inlawrev-3379	917	25	by	by	ADP
inlawrev-3379	917	26	insurance	insurance	NOUN
inlawrev-3379	917	27	,	,	PUNCT
inlawrev-3379	917	28	to	to	ADP
inlawrev-3379	917	29	the	the	DET
inlawrev-3379	917	30	extent	extent	NOUN
inlawrev-3379	917	31	that	that	SCONJ
inlawrev-3379	917	32	such	such	ADJ
inlawrev-3379	917	33	expenses	expense	NOUN
inlawrev-3379	917	34	exceed	exceed	VERB
inlawrev-3379	917	35	7.5	7.5	NUM
inlawrev-3379	917	36	%	%	NOUN
inlawrev-3379	917	37	of	of	ADP
inlawrev-3379	917	38	adjusted	adjust	VERB
inlawrev-3379	917	39	gross	gross	ADJ
inlawrev-3379	917	40	income	income	NOUN
inlawrev-3379	917	41	.	.	PUNCT
inlawrev-3379	918	1	i.r.c	i.r.c	NOUN
inlawrev-3379	918	2	.	.	PUNCT
inlawrev-3379	919	1	§	§	PROPN
inlawrev-3379	919	2	213(a	213(a	PROPN
inlawrev-3379	919	3	)	)	PUNCT
inlawrev-3379	919	4	.	.	PUNCT
inlawrev-3379	920	1	most	most	ADJ
inlawrev-3379	920	2	personal	personal	ADJ
inlawrev-3379	920	3	deductions	deduction	NOUN
inlawrev-3379	920	4	are	be	AUX
inlawrev-3379	920	5	itemized	itemize	VERB
inlawrev-3379	920	6	deductions	deduction	NOUN
inlawrev-3379	920	7	,	,	PUNCT
inlawrev-3379	920	8	which	which	PRON
inlawrev-3379	920	9	are	be	AUX
inlawrev-3379	920	10	subject	subject	ADJ
inlawrev-3379	920	11	to	to	ADP
inlawrev-3379	920	12	reduction	reduction	NOUN
inlawrev-3379	920	13	for	for	ADP
inlawrev-3379	920	14	high	high	ADJ
inlawrev-3379	920	15	income	income	NOUN
inlawrev-3379	920	16	taxpayers	taxpayer	NOUN
inlawrev-3379	920	17	,	,	PUNCT
inlawrev-3379	920	18	under	under	ADP
inlawrev-3379	920	19	irc	irc	PROPN
inlawrev-3379	920	20	§	§	PROPN
inlawrev-3379	920	21	68	68	NUM
inlawrev-3379	920	22	.	.	PUNCT
inlawrev-3379	921	1	section	section	NOUN
inlawrev-3379	921	2	68	68	NUM
inlawrev-3379	921	3	is	be	AUX
inlawrev-3379	921	4	an	an	DET
inlawrev-3379	921	5	overall	overall	ADJ
inlawrev-3379	921	6	limitation	limitation	NOUN
inlawrev-3379	921	7	on	on	ADP
inlawrev-3379	921	8	itemized	itemize	VERB
inlawrev-3379	921	9	deductions	deduction	NOUN
inlawrev-3379	921	10	,	,	PUNCT
inlawrev-3379	921	11	which	which	PRON
inlawrev-3379	921	12	reduces	reduce	VERB
inlawrev-3379	921	13	itemized	itemized	ADJ
inlawrev-3379	921	14	deduction	deduction	NOUN
inlawrev-3379	921	15	by	by	ADP
inlawrev-3379	921	16	the	the	DET
inlawrev-3379	921	17	lesser	less	ADJ
inlawrev-3379	921	18	of	of	ADP
inlawrev-3379	921	19	three	three	NUM
inlawrev-3379	921	20	percent	percent	NOUN
inlawrev-3379	921	21	of	of	ADP
inlawrev-3379	921	22	the	the	DET
inlawrev-3379	921	23	taxpayer	taxpayer	NOUN
inlawrev-3379	921	24	's	's	PART
inlawrev-3379	921	25	gross	gross	ADJ
inlawrev-3379	921	26	income	income	NOUN
inlawrev-3379	921	27	over	over	ADP
inlawrev-3379	921	28	the	the	DET
inlawrev-3379	921	29	applicable	applicable	ADJ
inlawrev-3379	921	30	amount	amount	NOUN
inlawrev-3379	921	31	or	or	CCONJ
inlawrev-3379	921	32	80	80	NUM
inlawrev-3379	921	33	%	%	NOUN
inlawrev-3379	921	34	.	.	PUNCT
inlawrev-3379	922	1	the	the	DET
inlawrev-3379	922	2	applicable	applicable	ADJ
inlawrev-3379	922	3	amount	amount	NOUN
inlawrev-3379	922	4	of	of	ADP
inlawrev-3379	922	5	$	$	SYM
inlawrev-3379	922	6	100,000	100,000	NUM
inlawrev-3379	922	7	is	be	AUX
inlawrev-3379	922	8	adjusted	adjust	VERB
inlawrev-3379	922	9	annually	annually	ADV
inlawrev-3379	922	10	for	for	ADP
inlawrev-3379	922	11	inflation	inflation	NOUN
inlawrev-3379	922	12	.	.	PUNCT
inlawrev-3379	923	1	see	see	VERB
inlawrev-3379	923	2	i.r.c	i.r.c	NOUN
inlawrev-3379	923	3	.	.	PUNCT
inlawrev-3379	924	1	§	§	PROPN
inlawrev-3379	924	2	68	68	NUM
inlawrev-3379	924	3	.	.	NOUN
inlawrev-3379	924	4	166	166	NUM
inlawrev-3379	924	5	.	.	PUNCT
inlawrev-3379	925	1	5eei	5eei	NUM
inlawrev-3379	925	2	,	,	PUNCT
inlawrev-3379	925	3	r.c	r.c	PROPN
inlawrev-3379	925	4	.	.	PROPN
inlawrev-3379	925	5	§	§	PROPN
inlawrev-3379	925	6	162(a	162(a	PROPN
inlawrev-3379	925	7	)	)	PUNCT
inlawrev-3379	925	8	.	.	PUNCT
inlawrev-3379	926	1	1	1	NUM
inlawrev-3379	926	2	67	67	NUM
inlawrev-3379	926	3	.	.	PUNCT
inlawrev-3379	927	1	see	see	VERB
inlawrev-3379	927	2	generally	generally	ADV
inlawrev-3379	927	3	heen	heen	VERB
inlawrev-3379	927	4	,	,	PUNCT
inlawrev-3379	927	5	supra	supra	PROPN
inlawrev-3379	927	6	note	note	NOUN
inlawrev-3379	927	7	hi	hi	INTJ
inlawrev-3379	927	8	;	;	PUNCT
inlawrev-3379	927	9	allan	allan	PROPN
inlawrev-3379	927	10	j.	j.	PROPN
inlawrev-3379	927	11	samansky	samansky	PROPN
inlawrev-3379	927	12	,	,	PUNCT
inlawrev-3379	927	13	child	child	NOUN
inlawrev-3379	927	14	care	care	NOUN
inlawrev-3379	927	15	expenses	expense	NOUN
inlawrev-3379	927	16	and	and	CCONJ
inlawrev-3379	927	17	the	the	DET
inlawrev-3379	927	18	income	income	NOUN
inlawrev-3379	927	19	tax	tax	NOUN
inlawrev-3379	927	20	,	,	PUNCT
inlawrev-3379	927	21	50	50	NUM
inlawrev-3379	927	22	fla	fla	NOUN
inlawrev-3379	927	23	.	.	PUNCT
inlawrev-3379	928	1	l.	l.	PROPN
inlawrev-3379	928	2	rev	rev	PROPN
inlawrev-3379	928	3	.	.	PROPN
inlawrev-3379	928	4	245	245	NUM
inlawrev-3379	928	5	(	(	PUNCT
inlawrev-3379	928	6	1998	1998	NUM
inlawrev-3379	928	7	)	)	PUNCT
inlawrev-3379	928	8	;	;	PUNCT
inlawrev-3379	928	9	brian	brian	PROPN
inlawrev-3379	928	10	wolfman	wolfman	PROPN
inlawrev-3379	928	11	,	,	PUNCT
inlawrev-3379	928	12	child	child	NOUN
inlawrev-3379	928	13	care	care	NOUN
inlawrev-3379	928	14	,	,	PUNCT
inlawrev-3379	928	15	work	work	NOUN
inlawrev-3379	928	16	,	,	PUNCT
inlawrev-3379	928	17	and	and	CCONJ
inlawrev-3379	928	18	the	the	DET
inlawrev-3379	928	19	federal	federal	ADJ
inlawrev-3379	928	20	income	income	NOUN
inlawrev-3379	928	21	tax	tax	NOUN
inlawrev-3379	928	22	,	,	PUNCT
inlawrev-3379	928	23	3	3	NUM
inlawrev-3379	928	24	am	am	NOUN
inlawrev-3379	928	25	.	.	PUNCT
inlawrev-3379	929	1	j.	j.	PROPN
inlawrev-3379	929	2	taxpol'y	taxpol'y	PROPN
inlawrev-3379	929	3	153	153	NUM
inlawrev-3379	929	4	(	(	PUNCT
inlawrev-3379	929	5	1984	1984	NUM
inlawrev-3379	929	6	)	)	PUNCT
inlawrev-3379	929	7	.	.	PUNCT
inlawrev-3379	930	1	168	168	NUM
inlawrev-3379	930	2	.	.	X
inlawrev-3379	930	3	40	40	NUM
inlawrev-3379	930	4	b.t.a	b.t.a	NOUN
inlawrev-3379	930	5	.	.	NOUN
inlawrev-3379	930	6	1038	1038	NUM
inlawrev-3379	930	7	(	(	PUNCT
inlawrev-3379	930	8	1939	1939	NUM
inlawrev-3379	930	9	)	)	PUNCT
inlawrev-3379	930	10	,	,	PUNCT
inlawrev-3379	930	11	ajfdper	ajfdper	PROPN
inlawrev-3379	930	12	curiam	curiam	PROPN
inlawrev-3379	930	13	,	,	PUNCT
inlawrev-3379	930	14	113	113	NUM
inlawrev-3379	930	15	f.2d	f.2d	NOUN
inlawrev-3379	930	16	1	1	NUM
inlawrev-3379	930	17	14	14	NUM
inlawrev-3379	930	18	(	(	PUNCT
inlawrev-3379	930	19	2d	2d	NUM
inlawrev-3379	930	20	cir	cir	NOUN
inlawrev-3379	930	21	.	.	PUNCT
inlawrev-3379	930	22	1940	1940	NUM
inlawrev-3379	930	23	)	)	PUNCT
inlawrev-3379	930	24	.	.	PUNCT
inlawrev-3379	931	1	169	169	NUM
inlawrev-3379	931	2	.	.	PUNCT
inlawrev-3379	932	1	see	see	VERB
inlawrev-3379	932	2	i	i	PRON
inlawrev-3379	932	3	d	d	PROPN
inlawrev-3379	932	4	at	at	ADP
inlawrev-3379	932	5	1039	1039	NUM
inlawrev-3379	932	6	.	.	PUNCT
inlawrev-3379	933	1	1	1	NUM
inlawrev-3379	933	2	70	70	NUM
inlawrev-3379	933	3	.	.	PUNCT
inlawrev-3379	934	1	see	see	VERB
inlawrev-3379	934	2	i	i	PRON
inlawrev-3379	934	3	d.	d.	PROPN
inlawrev-3379	934	4	the	the	DET
inlawrev-3379	934	5	taxpayers	taxpayer	NOUN
inlawrev-3379	934	6	attempted	attempt	VERB
inlawrev-3379	934	7	to	to	PART
inlawrev-3379	934	8	deduct	deduct	VERB
inlawrev-3379	934	9	the	the	DET
inlawrev-3379	934	10	expense	expense	NOUN
inlawrev-3379	934	11	of	of	ADP
inlawrev-3379	934	12	hiring	hire	VERB
inlawrev-3379	934	13	a	a	DET
inlawrev-3379	934	14	nursemaid	nursemaid	NOUN
inlawrev-3379	934	15	to	to	PART
inlawrev-3379	934	16	care	care	VERB
inlawrev-3379	934	17	for	for	ADP
inlawrev-3379	934	18	their	their	PRON
inlawrev-3379	934	19	infant	infant	NOUN
inlawrev-3379	934	20	child	child	NOUN
inlawrev-3379	934	21	as	as	ADP
inlawrev-3379	934	22	an	an	DET
inlawrev-3379	934	23	ordinary	ordinary	ADJ
inlawrev-3379	934	24	and	and	CCONJ
inlawrev-3379	934	25	necessary	necessary	ADJ
inlawrev-3379	934	26	business	business	NOUN
inlawrev-3379	934	27	expense	expense	NOUN
inlawrev-3379	934	28	under	under	ADP
inlawrev-3379	934	29	the	the	DET
inlawrev-3379	934	30	revenue	revenue	NOUN
inlawrev-3379	934	31	act	act	NOUN
inlawrev-3379	934	32	of	of	ADP
inlawrev-3379	934	33	1936	1936	NUM
inlawrev-3379	934	34	,	,	PUNCT
inlawrev-3379	934	35	section	section	NOUN
inlawrev-3379	934	36	23(a	23(a	NUM
inlawrev-3379	934	37	)	)	PUNCT
inlawrev-3379	934	38	.	.	PUNCT
inlawrev-3379	935	1	171	171	NUM
inlawrev-3379	935	2	.	.	X
inlawrev-3379	935	3	mat	mat	NOUN
inlawrev-3379	935	4	1040	1040	NUM
inlawrev-3379	935	5	.	.	PUNCT
inlawrev-3379	936	1	172	172	NUM
inlawrev-3379	936	2	.	.	PUNCT
inlawrev-3379	937	1	see	see	VERB
inlawrev-3379	937	2	tax	tax	NOUN
inlawrev-3379	937	3	reform	reform	NOUN
inlawrev-3379	937	4	act	act	NOUN
inlawrev-3379	937	5	of	of	ADP
inlawrev-3379	937	6	1976	1976	NUM
inlawrev-3379	937	7	,	,	PUNCT
inlawrev-3379	937	8	pub	pub	NOUN
inlawrev-3379	937	9	.	.	PUNCT
inlawrev-3379	938	1	l.	l.	PROPN
inlawrev-3379	938	2	94	94	NUM
inlawrev-3379	938	3	-	-	SYM
inlawrev-3379	938	4	455	455	NUM
inlawrev-3379	938	5	,	,	PUNCT
inlawrev-3379	938	6	§	§	PROPN
inlawrev-3379	938	7	504(a)(1	504(a)(1	PROPN
inlawrev-3379	938	8	)	)	PUNCT
inlawrev-3379	938	9	,	,	PUNCT
inlawrev-3379	938	10	90	90	NUM
inlawrev-3379	938	11	stat	stat	NOUN
inlawrev-3379	938	12	.	.	PUNCT
inlawrev-3379	939	1	1563	1563	NUM
inlawrev-3379	939	2	(	(	PUNCT
inlawrev-3379	939	3	1976	1976	NUM
inlawrev-3379	939	4	)	)	PUNCT
inlawrev-3379	939	5	.	.	PUNCT
inlawrev-3379	940	1	>	>	X
inlawrev-3379	940	2	1999	1999	NUM
inlawrev-3379	940	3	]	]	PUNCT
inlawrev-3379	940	4	protecting	protect	VERB
inlawrev-3379	940	5	child	child	NOUN
inlawrev-3379	940	6	care	care	NOUN
inlawrev-3379	940	7	workers	worker	NOUN
inlawrev-3379	940	8	1215	1215	NUM
inlawrev-3379	940	9	the	the	DET
inlawrev-3379	940	10	current	current	ADJ
inlawrev-3379	940	11	deductibility	deductibility	NOUN
inlawrev-3379	940	12	of	of	ADP
inlawrev-3379	940	13	child	child	NOUN
inlawrev-3379	940	14	care	care	NOUN
inlawrev-3379	940	15	expenses	expense	NOUN
inlawrev-3379	940	16	depends	depend	VERB
inlawrev-3379	940	17	on	on	ADP
inlawrev-3379	940	18	who	who	PRON
inlawrev-3379	940	19	incurs	incur	VERB
inlawrev-3379	940	20	the	the	DET
inlawrev-3379	940	21	cost	cost	NOUN
inlawrev-3379	940	22	.	.	PUNCT
inlawrev-3379	941	1	child	child	NOUN
inlawrev-3379	941	2	care	care	NOUN
inlawrev-3379	941	3	is	be	AUX
inlawrev-3379	941	4	considered	consider	VERB
inlawrev-3379	941	5	an	an	DET
inlawrev-3379	941	6	ordinary	ordinary	ADJ
inlawrev-3379	941	7	and	and	CCONJ
inlawrev-3379	941	8	necessary	necessary	ADJ
inlawrev-3379	941	9	cost	cost	NOUN
inlawrev-3379	941	10	of	of	ADP
inlawrev-3379	941	11	doing	do	VERB
inlawrev-3379	941	12	business	business	NOUN
inlawrev-3379	941	13	for	for	ADP
inlawrev-3379	941	14	an	an	DET
inlawrev-3379	941	15	employer	employer	NOUN
inlawrev-3379	941	16	,	,	PUNCT
inlawrev-3379	941	17	who	who	PRON
inlawrev-3379	941	18	is	be	AUX
inlawrev-3379	941	19	entitled	entitle	VERB
inlawrev-3379	941	20	to	to	PART
inlawrev-3379	941	21	deduct	deduct	VERB
inlawrev-3379	941	22	the	the	DET
inlawrev-3379	941	23	cost	cost	NOUN
inlawrev-3379	941	24	of	of	ADP
inlawrev-3379	941	25	building	build	VERB
inlawrev-3379	941	26	and	and	CCONJ
inlawrev-3379	941	27	operating	operate	VERB
inlawrev-3379	941	28	a	a	DET
inlawrev-3379	941	29	child	child	NOUN
inlawrev-3379	941	30	care	care	NOUN
inlawrev-3379	941	31	facility	facility	NOUN
inlawrev-3379	941	32	.	.	PUNCT
inlawrev-3379	942	1	however	however	ADV
inlawrev-3379	942	2	,	,	PUNCT
inlawrev-3379	942	3	for	for	ADP
inlawrev-3379	942	4	the	the	DET
inlawrev-3379	942	5	private	private	ADJ
inlawrev-3379	942	6	household	household	NOUN
inlawrev-3379	942	7	employer	employer	NOUN
inlawrev-3379	942	8	,	,	PUNCT
inlawrev-3379	942	9	child	child	NOUN
inlawrev-3379	942	10	care	care	NOUN
inlawrev-3379	942	11	is	be	AUX
inlawrev-3379	942	12	treated	treat	VERB
inlawrev-3379	942	13	as	as	ADP
inlawrev-3379	942	14	a	a	DET
inlawrev-3379	942	15	mere	mere	ADJ
inlawrev-3379	942	16	luxury	luxury	NOUN
inlawrev-3379	942	17	unrelated	unrelated	ADJ
inlawrev-3379	942	18	to	to	ADP
inlawrev-3379	942	19	the	the	DET
inlawrev-3379	942	20	production	production	NOUN
inlawrev-3379	942	21	of	of	ADP
inlawrev-3379	942	22	income	income	NOUN
inlawrev-3379	942	23	.	.	PUNCT
inlawrev-3379	943	1	the	the	DET
inlawrev-3379	943	2	disparate	disparate	ADJ
inlawrev-3379	943	3	treatment	treatment	NOUN
inlawrev-3379	943	4	afforded	afford	VERB
inlawrev-3379	943	5	individual	individual	ADJ
inlawrev-3379	943	6	child	child	NOUN
inlawrev-3379	943	7	care	care	NOUN
inlawrev-3379	943	8	expenses	expense	NOUN
inlawrev-3379	943	9	is	be	AUX
inlawrev-3379	943	10	more	more	ADV
inlawrev-3379	943	11	troubling	troubling	ADJ
inlawrev-3379	943	12	when	when	SCONJ
inlawrev-3379	943	13	the	the	DET
inlawrev-3379	943	14	individual	individual	NOUN
inlawrev-3379	943	15	is	be	AUX
inlawrev-3379	943	16	saddled	saddle	VERB
inlawrev-3379	943	17	with	with	ADP
inlawrev-3379	943	18	the	the	DET
inlawrev-3379	943	19	responsibility	responsibility	NOUN
inlawrev-3379	943	20	of	of	ADP
inlawrev-3379	943	21	functioning	function	VERB
inlawrev-3379	943	22	as	as	ADP
inlawrev-3379	943	23	an	an	DET
inlawrev-3379	943	24	employer	employer	NOUN
inlawrev-3379	943	25	for	for	ADP
inlawrev-3379	943	26	employment	employment	NOUN
inlawrev-3379	943	27	tax	tax	NOUN
inlawrev-3379	943	28	purposes	purpose	NOUN
inlawrev-3379	943	29	.	.	PUNCT
inlawrev-3379	944	1	imposition	imposition	NOUN
inlawrev-3379	944	2	of	of	ADP
inlawrev-3379	944	3	employment	employment	NOUN
inlawrev-3379	944	4	tax	tax	NOUN
inlawrev-3379	944	5	requirements	requirement	NOUN
inlawrev-3379	944	6	should	should	AUX
inlawrev-3379	944	7	entitle	entitle	VERB
inlawrev-3379	944	8	the	the	DET
inlawrev-3379	944	9	individual	individual	ADJ
inlawrev-3379	944	10	employer	employer	NOUN
inlawrev-3379	944	11	to	to	ADP
inlawrev-3379	944	12	the	the	DET
inlawrev-3379	944	13	same	same	ADJ
inlawrev-3379	944	14	deduction	deduction	NOUN
inlawrev-3379	944	15	for	for	ADP
inlawrev-3379	944	16	employing	employ	VERB
inlawrev-3379	944	17	a	a	DET
inlawrev-3379	944	18	child	child	NOUN
inlawrev-3379	944	19	care	care	NOUN
inlawrev-3379	944	20	as	as	ADP
inlawrev-3379	944	21	a	a	DET
inlawrev-3379	944	22	corporate	corporate	ADJ
inlawrev-3379	944	23	employer	employer	NOUN
inlawrev-3379	944	24	.	.	PUNCT
inlawrev-3379	945	1	this	this	PRON
inlawrev-3379	945	2	is	be	AUX
inlawrev-3379	945	3	not	not	PART
inlawrev-3379	945	4	to	to	PART
inlawrev-3379	945	5	suggest	suggest	VERB
inlawrev-3379	945	6	that	that	SCONJ
inlawrev-3379	945	7	individuals	individual	NOUN
inlawrev-3379	945	8	should	should	AUX
inlawrev-3379	945	9	be	be	AUX
inlawrev-3379	945	10	allowed	allow	VERB
inlawrev-3379	945	11	to	to	PART
inlawrev-3379	945	12	deduct	deduct	VERB
inlawrev-3379	945	13	the	the	DET
inlawrev-3379	945	14	cost	cost	NOUN
inlawrev-3379	945	15	of	of	ADP
inlawrev-3379	945	16	maintaining	maintain	VERB
inlawrev-3379	945	17	a	a	DET
inlawrev-3379	945	18	child	child	NOUN
inlawrev-3379	945	19	care	care	NOUN
inlawrev-3379	945	20	facility	facility	NOUN
inlawrev-3379	945	21	for	for	ADP
inlawrev-3379	945	22	their	their	PRON
inlawrev-3379	945	23	own	own	ADJ
inlawrev-3379	945	24	children	child	NOUN
inlawrev-3379	945	25	,	,	PUNCT
inlawrev-3379	945	26	but	but	CCONJ
inlawrev-3379	945	27	that	that	SCONJ
inlawrev-3379	945	28	a	a	DET
inlawrev-3379	945	29	limited	limited	ADJ
inlawrev-3379	945	30	deduction	deduction	NOUN
inlawrev-3379	945	31	is	be	AUX
inlawrev-3379	945	32	justified	justify	VERB
inlawrev-3379	945	33	when	when	SCONJ
inlawrev-3379	945	34	an	an	DET
inlawrev-3379	945	35	individual	individual	ADJ
inlawrev-3379	945	36	taxpayer	taxpayer	NOUN
inlawrev-3379	945	37	is	be	AUX
inlawrev-3379	945	38	required	require	VERB
inlawrev-3379	945	39	to	to	PART
inlawrev-3379	945	40	function	function	VERB
inlawrev-3379	945	41	as	as	ADP
inlawrev-3379	945	42	a	a	DET
inlawrev-3379	945	43	provider	provider	NOUN
inlawrev-3379	945	44	of	of	ADP
inlawrev-3379	945	45	child	child	NOUN
inlawrev-3379	945	46	care	care	NOUN
inlawrev-3379	945	47	services	service	NOUN
inlawrev-3379	945	48	for	for	ADP
inlawrev-3379	945	49	purposes	purpose	NOUN
inlawrev-3379	945	50	of	of	ADP
inlawrev-3379	945	51	paying	pay	VERB
inlawrev-3379	945	52	employment	employment	NOUN
inlawrev-3379	945	53	taxes	taxis	NOUN
inlawrev-3379	945	54	.	.	PUNCT
inlawrev-3379	946	1	2	2	X
inlawrev-3379	946	2	.	.	X
inlawrev-3379	946	3	salary	salary	NOUN
inlawrev-3379	946	4	deduction	deduction	NOUN
inlawrev-3379	946	5	for	for	ADP
inlawrev-3379	946	6	wages	wage	NOUN
inlawrev-3379	946	7	paid	pay	VERB
inlawrev-3379	946	8	to	to	ADP
inlawrev-3379	946	9	child	child	NOUN
inlawrev-3379	946	10	care	care	NOUN
inlawrev-3379	946	11	employees	employee	NOUN
inlawrev-3379	946	12	.	.	PUNCT
inlawrev-3379	947	1	—	—	PUNCT
inlawrev-3379	947	2	^the	^the	DET
inlawrev-3379	947	3	treatment	treatment	NOUN
inlawrev-3379	947	4	ofchild	ofchild	VERB
inlawrev-3379	947	5	care	care	NOUN
inlawrev-3379	947	6	expenses	expense	NOUN
inlawrev-3379	947	7	as	as	ADP
inlawrev-3379	947	8	inherently	inherently	ADV
inlawrev-3379	947	9	personal	personal	ADJ
inlawrev-3379	947	10	,	,	PUNCT
inlawrev-3379	947	11	or	or	CCONJ
inlawrev-3379	947	12	as	as	ADP
inlawrev-3379	947	13	an	an	DET
inlawrev-3379	947	14	expense	expense	NOUN
inlawrev-3379	947	15	incurred	incur	VERB
inlawrev-3379	947	16	by	by	ADP
inlawrev-3379	947	17	a	a	DET
inlawrev-3379	947	18	taxpayer	taxpayer	NOUN
inlawrev-3379	947	19	in	in	ADP
inlawrev-3379	947	20	carrying	carry	VERB
inlawrev-3379	947	21	on	on	ADP
inlawrev-3379	947	22	a	a	DET
inlawrev-3379	947	23	trade	trade	NOUN
inlawrev-3379	947	24	or	or	CCONJ
inlawrev-3379	947	25	business	business	NOUN
inlawrev-3379	947	26	,	,	PUNCT
inlawrev-3379	947	27	has	have	AUX
inlawrev-3379	947	28	received	receive	VERB
inlawrev-3379	947	29	ample	ample	ADJ
inlawrev-3379	947	30	scholarly	scholarly	ADJ
inlawrev-3379	947	31	consideration	consideration	NOUN
inlawrev-3379	947	32	.	.	PUNCT
inlawrev-3379	948	1	and	and	CCONJ
inlawrev-3379	948	2	while	while	SCONJ
inlawrev-3379	948	3	the	the	DET
inlawrev-3379	948	4	personal	personal	ADJ
inlawrev-3379	948	5	versus	versus	ADP
inlawrev-3379	948	6	business	business	NOUN
inlawrev-3379	948	7	dichotomy	dichotomy	NOUN
inlawrev-3379	948	8	is	be	AUX
inlawrev-3379	948	9	relevant	relevant	ADJ
inlawrev-3379	948	10	in	in	ADP
inlawrev-3379	948	11	determining	determine	VERB
inlawrev-3379	948	12	the	the	DET
inlawrev-3379	948	13	deductibility	deductibility	NOUN
inlawrev-3379	948	14	of	of	ADP
inlawrev-3379	948	15	child	child	NOUN
inlawrev-3379	948	16	care	care	NOUN
inlawrev-3379	948	17	,	,	PUNCT
inlawrev-3379	948	18	it	it	PRON
inlawrev-3379	948	19	does	do	AUX
inlawrev-3379	948	20	not	not	PART
inlawrev-3379	948	21	adequately	adequately	ADV
inlawrev-3379	948	22	address	address	VERB
inlawrev-3379	948	23	the	the	DET
inlawrev-3379	948	24	issues	issue	NOUN
inlawrev-3379	948	25	particular	particular	ADJ
inlawrev-3379	948	26	to	to	ADP
inlawrev-3379	948	27	domestic	domestic	ADJ
inlawrev-3379	948	28	employers	employer	NOUN
inlawrev-3379	948	29	.	.	PUNCT
inlawrev-3379	949	1	the	the	DET
inlawrev-3379	949	2	question	question	NOUN
inlawrev-3379	949	3	that	that	PRON
inlawrev-3379	949	4	must	must	AUX
inlawrev-3379	949	5	be	be	AUX
inlawrev-3379	949	6	answered	answer	VERB
inlawrev-3379	949	7	is	be	AUX
inlawrev-3379	949	8	,	,	PUNCT
inlawrev-3379	949	9	whether	whether	SCONJ
inlawrev-3379	949	10	a	a	DET
inlawrev-3379	949	11	justification	justification	NOUN
inlawrev-3379	949	12	exists	exist	VERB
inlawrev-3379	949	13	for	for	ADP
inlawrev-3379	949	14	treating	treat	VERB
inlawrev-3379	949	15	the	the	DET
inlawrev-3379	949	16	domestic	domestic	ADJ
inlawrev-3379	949	17	employer	employer	NOUN
inlawrev-3379	949	18	/	/	SYM
inlawrev-3379	949	19	employee	employee	NOUN
inlawrev-3379	949	20	relationship	relationship	NOUN
inlawrev-3379	949	21	differently	differently	ADV
inlawrev-3379	949	22	from	from	ADP
inlawrev-3379	949	23	other	other	ADJ
inlawrev-3379	949	24	employer	employer	NOUN
inlawrev-3379	949	25	/	/	SYM
inlawrev-3379	949	26	employee	employee	NOUN
inlawrev-3379	949	27	relationships	relationship	NOUN
inlawrev-3379	949	28	.	.	PUNCT
inlawrev-3379	950	1	reasonable	reasonable	ADJ
inlawrev-3379	950	2	salaries	salary	NOUN
inlawrev-3379	950	3	that	that	PRON
inlawrev-3379	950	4	are	be	AUX
inlawrev-3379	950	5	incurred	incur	VERB
inlawrev-3379	950	6	in	in	ADP
inlawrev-3379	950	7	connection	connection	NOUN
inlawrev-3379	950	8	with	with	ADP
inlawrev-3379	950	9	a	a	DET
inlawrev-3379	950	10	taxpayer	taxpayer	NOUN
inlawrev-3379	950	11	's	's	PART
inlawrev-3379	950	12	trade	trade	NOUN
inlawrev-3379	950	13	or	or	CCONJ
inlawrev-3379	950	14	business	business	NOUN
inlawrev-3379	950	15	are	be	AUX
inlawrev-3379	950	16	deductible	deductible	ADJ
inlawrev-3379	950	17	from	from	ADP
inlawrev-3379	950	18	gross	gross	ADJ
inlawrev-3379	950	19	income.^^^	income.^^^	PROPN
inlawrev-3379	950	20	the	the	DET
inlawrev-3379	950	21	expenses	expense	NOUN
inlawrev-3379	950	22	must	must	AUX
inlawrev-3379	950	23	be	be	AUX
inlawrev-3379	950	24	directly	directly	ADV
inlawrev-3379	950	25	related	relate	VERB
inlawrev-3379	950	26	to	to	ADP
inlawrev-3379	950	27	the	the	DET
inlawrev-3379	950	28	conduct	conduct	NOUN
inlawrev-3379	950	29	of	of	ADP
inlawrev-3379	950	30	a	a	DET
inlawrev-3379	950	31	trade	trade	NOUN
inlawrev-3379	950	32	or	or	CCONJ
inlawrev-3379	950	33	business	business	NOUN
inlawrev-3379	950	34	and	and	CCONJ
inlawrev-3379	950	35	not	not	PART
inlawrev-3379	950	36	just	just	ADV
inlawrev-3379	950	37	expenses	expense	NOUN
inlawrev-3379	950	38	like	like	ADP
inlawrev-3379	950	39	child	child	NOUN
inlawrev-3379	950	40	care	care	NOUN
inlawrev-3379	950	41	,	,	PUNCT
inlawrev-3379	950	42	which	which	PRON
inlawrev-3379	950	43	enable	enable	VERB
inlawrev-3379	950	44	the	the	DET
inlawrev-3379	950	45	taxpayer	taxpayer	NOUN
inlawrev-3379	950	46	to	to	PART
inlawrev-3379	950	47	go	go	VERB
inlawrev-3379	950	48	to	to	ADP
inlawrev-3379	950	49	work	work	NOUN
inlawrev-3379	950	50	.	.	PUNCT
inlawrev-3379	951	1	'^	'^	PROPN
inlawrev-3379	951	2	'	'	PRON
inlawrev-3379	951	3	*	*	PUNCT
inlawrev-3379	951	4	however	however	ADV
inlawrev-3379	951	5	,	,	PUNCT
inlawrev-3379	951	6	salaries	salary	NOUN
inlawrev-3379	951	7	need	need	AUX
inlawrev-3379	951	8	not	not	PART
inlawrev-3379	951	9	be	be	AUX
inlawrev-3379	951	10	incurred	incur	VERB
inlawrev-3379	951	11	in	in	ADP
inlawrev-3379	951	12	connection	connection	NOUN
inlawrev-3379	951	13	with	with	ADP
inlawrev-3379	951	14	an	an	DET
inlawrev-3379	951	15	ongoing	ongoing	ADJ
inlawrev-3379	951	16	trade	trade	NOUN
inlawrev-3379	951	17	or	or	CCONJ
inlawrev-3379	951	18	business	business	NOUN
inlawrev-3379	951	19	to	to	PART
inlawrev-3379	951	20	be	be	AUX
inlawrev-3379	951	21	deductible	deductible	ADJ
inlawrev-3379	951	22	.	.	PUNCT
inlawrev-3379	952	1	irc	irc	AUX
inlawrev-3379	952	2	§	§	NOUN
inlawrev-3379	952	3	212	212	NUM
inlawrev-3379	952	4	provides	provide	VERB
inlawrev-3379	952	5	for	for	ADP
inlawrev-3379	952	6	the	the	DET
inlawrev-3379	952	7	deduction	deduction	NOUN
inlawrev-3379	952	8	of	of	ADP
inlawrev-3379	952	9	salary	salary	NOUN
inlawrev-3379	952	10	expenses	expense	NOUN
inlawrev-3379	952	11	incurred	incur	VERB
inlawrev-3379	952	12	by	by	ADP
inlawrev-3379	952	13	the	the	DET
inlawrev-3379	952	14	taxpayer	taxpayer	NOUN
inlawrev-3379	952	15	for	for	ADP
inlawrev-3379	952	16	the	the	DET
inlawrev-3379	952	17	production	production	NOUN
inlawrev-3379	952	18	or	or	CCONJ
inlawrev-3379	952	19	collection	collection	NOUN
inlawrev-3379	952	20	of	of	ADP
inlawrev-3379	952	21	income	income	NOUN
inlawrev-3379	952	22	.	.	PUNCT
inlawrev-3379	953	1	^^^	^^^	NOUN
inlawrev-3379	953	2	1	1	NUM
inlawrev-3379	953	3	73	73	NUM
inlawrev-3379	953	4	.	.	PUNCT
inlawrev-3379	954	1	irc	irc	AUX
inlawrev-3379	954	2	§	§	PROPN
inlawrev-3379	954	3	162(a)(1	162(a)(1	NUM
inlawrev-3379	954	4	)	)	PUNCT
inlawrev-3379	954	5	provides	provide	VERB
inlawrev-3379	954	6	that	that	SCONJ
inlawrev-3379	954	7	"	"	PUNCT
inlawrev-3379	954	8	there	there	PRON
inlawrev-3379	954	9	shall	shall	AUX
inlawrev-3379	954	10	be	be	AUX
inlawrev-3379	954	11	allowed	allow	VERB
inlawrev-3379	954	12	as	as	ADP
inlawrev-3379	954	13	a	a	DET
inlawrev-3379	954	14	deduction	deduction	NOUN
inlawrev-3379	954	15	all	all	DET
inlawrev-3379	954	16	the	the	DET
inlawrev-3379	954	17	ordinary	ordinary	ADJ
inlawrev-3379	954	18	and	and	CCONJ
inlawrev-3379	954	19	necessary	necessary	ADJ
inlawrev-3379	954	20	expenses	expense	NOUN
inlawrev-3379	954	21	paid	pay	VERB
inlawrev-3379	954	22	or	or	CCONJ
inlawrev-3379	954	23	incurred	incur	VERB
inlawrev-3379	954	24	during	during	ADP
inlawrev-3379	954	25	the	the	DET
inlawrev-3379	954	26	taxable	taxable	ADJ
inlawrev-3379	954	27	year	year	NOUN
inlawrev-3379	954	28	in	in	ADP
inlawrev-3379	954	29	carrying	carry	VERB
inlawrev-3379	954	30	on	on	ADP
inlawrev-3379	954	31	any	any	DET
inlawrev-3379	954	32	trade	trade	NOUN
inlawrev-3379	954	33	or	or	CCONJ
inlawrev-3379	954	34	business	business	NOUN
inlawrev-3379	954	35	,	,	PUNCT
inlawrev-3379	954	36	including	include	VERB
inlawrev-3379	954	37	a	a	DET
inlawrev-3379	954	38	reasonable	reasonable	ADJ
inlawrev-3379	954	39	allowance	allowance	NOUN
inlawrev-3379	954	40	for	for	ADP
inlawrev-3379	954	41	salaries	salary	NOUN
inlawrev-3379	954	42	and	and	CCONJ
inlawrev-3379	954	43	other	other	ADJ
inlawrev-3379	954	44	compensation	compensation	NOUN
inlawrev-3379	954	45	for	for	ADP
inlawrev-3379	954	46	personal	personal	ADJ
inlawrev-3379	954	47	services	service	NOUN
inlawrev-3379	954	48	actually	actually	ADV
inlawrev-3379	954	49	rendered	render	VERB
inlawrev-3379	954	50	.	.	PUNCT
inlawrev-3379	954	51	"	"	PUNCT
inlawrev-3379	954	52	i.r.c	i.r.c	NOUN
inlawrev-3379	954	53	.	.	PUNCT
inlawrev-3379	955	1	§	§	PROPN
inlawrev-3379	955	2	162(a)(1	162(a)(1	NUM
inlawrev-3379	955	3	)	)	PUNCT
inlawrev-3379	955	4	(	(	PUNCT
inlawrev-3379	955	5	west	west	NOUN
inlawrev-3379	955	6	supp	supp	PROPN
inlawrev-3379	955	7	.	.	PUNCT
inlawrev-3379	956	1	1998	1998	NUM
inlawrev-3379	956	2	)	)	PUNCT
inlawrev-3379	956	3	.	.	PUNCT
inlawrev-3379	957	1	174	174	NUM
inlawrev-3379	957	2	.	.	PUNCT
inlawrev-3379	958	1	there	there	PRON
inlawrev-3379	958	2	is	be	VERB
inlawrev-3379	958	3	no	no	DET
inlawrev-3379	958	4	provision	provision	NOUN
inlawrev-3379	958	5	in	in	ADP
inlawrev-3379	958	6	the	the	DET
inlawrev-3379	958	7	irc	irc	NOUN
inlawrev-3379	958	8	that	that	PRON
inlawrev-3379	958	9	permits	permit	VERB
inlawrev-3379	958	10	the	the	DET
inlawrev-3379	958	11	deduction	deduction	NOUN
inlawrev-3379	958	12	of	of	ADP
inlawrev-3379	958	13	child	child	NOUN
inlawrev-3379	958	14	care	care	NOUN
inlawrev-3379	958	15	expenses	expense	NOUN
inlawrev-3379	958	16	unrelated	unrelated	ADJ
inlawrev-3379	958	17	to	to	ADP
inlawrev-3379	958	18	the	the	DET
inlawrev-3379	958	19	production	production	NOUN
inlawrev-3379	958	20	of	of	ADP
inlawrev-3379	958	21	income	income	NOUN
inlawrev-3379	958	22	.	.	PUNCT
inlawrev-3379	959	1	a	a	DET
inlawrev-3379	959	2	limited	limited	ADJ
inlawrev-3379	959	3	child	child	NOUN
inlawrev-3379	959	4	care	care	NOUN
inlawrev-3379	959	5	credit	credit	NOUN
inlawrev-3379	959	6	is	be	AUX
inlawrev-3379	959	7	provided	provide	VERB
inlawrev-3379	959	8	under	under	ADP
inlawrev-3379	959	9	irc	irc	PROPN
inlawrev-3379	959	10	§	§	PROPN
inlawrev-3379	959	11	21	21	NUM
inlawrev-3379	959	12	to	to	PART
inlawrev-3379	959	13	enable	enable	VERB
inlawrev-3379	959	14	the	the	DET
inlawrev-3379	959	15	taxpayer	taxpayer	NOUN
inlawrev-3379	959	16	to	to	PART
inlawrev-3379	959	17	work	work	VERB
inlawrev-3379	959	18	.	.	PUNCT
inlawrev-3379	960	1	i.r.c	i.r.c	NOUN
inlawrev-3379	960	2	.	.	PUNCT
inlawrev-3379	961	1	§	§	PROPN
inlawrev-3379	961	2	21	21	NUM
inlawrev-3379	961	3	.	.	PUNCT
inlawrev-3379	961	4	175	175	NUM
inlawrev-3379	961	5	.	.	PUNCT
inlawrev-3379	962	1	irc	irc	AUX
inlawrev-3379	962	2	§	§	PROPN
inlawrev-3379	962	3	212	212	NUM
inlawrev-3379	962	4	provides	provide	VERB
inlawrev-3379	962	5	that	that	SCONJ
inlawrev-3379	962	6	an	an	DET
inlawrev-3379	962	7	ordinary	ordinary	ADJ
inlawrev-3379	962	8	and	and	CCONJ
inlawrev-3379	962	9	necessary	necessary	ADJ
inlawrev-3379	962	10	expense	expense	NOUN
inlawrev-3379	962	11	may	may	AUX
inlawrev-3379	962	12	be	be	AUX
inlawrev-3379	962	13	deducted	deduct	VERB
inlawrev-3379	962	14	from	from	ADP
inlawrev-3379	962	15	income	income	NOUN
inlawrev-3379	962	16	if	if	SCONJ
inlawrev-3379	962	17	it	it	PRON
inlawrev-3379	962	18	has	have	AUX
inlawrev-3379	962	19	been	be	AUX
inlawrev-3379	962	20	paid	pay	VERB
inlawrev-3379	962	21	or	or	CCONJ
inlawrev-3379	962	22	incurred	incur	VERB
inlawrev-3379	962	23	during	during	ADP
inlawrev-3379	962	24	the	the	DET
inlawrev-3379	962	25	taxable	taxable	ADJ
inlawrev-3379	962	26	year	year	NOUN
inlawrev-3379	962	27	:	:	PUNCT
inlawrev-3379	962	28	(	(	PUNCT
inlawrev-3379	962	29	i	i	NOUN
inlawrev-3379	962	30	)	)	PUNCT
inlawrev-3379	962	31	for	for	ADP
inlawrev-3379	962	32	the	the	DET
inlawrev-3379	962	33	production	production	NOUN
inlawrev-3379	962	34	or	or	CCONJ
inlawrev-3379	962	35	collection	collection	NOUN
inlawrev-3379	962	36	of	of	ADP
inlawrev-3379	962	37	income	income	NOUN
inlawrev-3379	962	38	that	that	PRON
inlawrev-3379	962	39	will	will	AUX
inlawrev-3379	962	40	be	be	AUX
inlawrev-3379	962	41	included	include	VERB
inlawrev-3379	962	42	in	in	ADP
inlawrev-3379	962	43	the	the	DET
inlawrev-3379	962	44	taxpayer	taxpayer	NOUN
inlawrev-3379	962	45	's	's	PART
inlawrev-3379	962	46	gross	gross	ADJ
inlawrev-3379	962	47	income	income	NOUN
inlawrev-3379	962	48	;	;	PUNCT
inlawrev-3379	962	49	(	(	PUNCT
inlawrev-3379	962	50	ii	ii	NOUN
inlawrev-3379	962	51	)	)	PUNCT
inlawrev-3379	962	52	for	for	ADP
inlawrev-3379	962	53	the	the	DET
inlawrev-3379	962	54	management	management	NOUN
inlawrev-3379	962	55	,	,	PUNCT
inlawrev-3379	962	56	conservation	conservation	NOUN
inlawrev-3379	962	57	,	,	PUNCT
inlawrev-3379	962	58	or	or	CCONJ
inlawrev-3379	962	59	maintenance	maintenance	NOUN
inlawrev-3379	962	60	of	of	ADP
inlawrev-3379	962	61	property	property	NOUN
inlawrev-3379	962	62	held	hold	VERB
inlawrev-3379	962	63	for	for	ADP
inlawrev-3379	962	64	the	the	DET
inlawrev-3379	962	65	production	production	NOUN
inlawrev-3379	962	66	of	of	ADP
inlawrev-3379	962	67	income	income	NOUN
inlawrev-3379	962	68	;	;	PUNCT
inlawrev-3379	962	69	and	and	CCONJ
inlawrev-3379	962	70	(	(	PUNCT
inlawrev-3379	962	71	iii	iii	NOUN
inlawrev-3379	962	72	)	)	PUNCT
inlawrev-3379	962	73	in	in	ADP
inlawrev-3379	962	74	connection	connection	NOUN
inlawrev-3379	962	75	with	with	ADP
inlawrev-3379	962	76	the	the	DET
inlawrev-3379	962	77	determination	determination	NOUN
inlawrev-3379	962	78	,	,	PUNCT
inlawrev-3379	962	79	collection	collection	NOUN
inlawrev-3379	962	80	,	,	PUNCT
inlawrev-3379	962	81	or	or	CCONJ
inlawrev-3379	962	82	refund	refund	NOUN
inlawrev-3379	962	83	of	of	ADP
inlawrev-3379	962	84	any	any	DET
inlawrev-3379	962	85	tax	tax	NOUN
inlawrev-3379	962	86	.	.	PUNCT
inlawrev-3379	963	1	i.r.c	i.r.c	NOUN
inlawrev-3379	963	2	.	.	PUNCT
inlawrev-3379	964	1	§	§	PROPN
inlawrev-3379	964	2	212	212	NUM
inlawrev-3379	964	3	.	.	PUNCT
inlawrev-3379	965	1	the	the	DET
inlawrev-3379	965	2	department	department	PROPN
inlawrev-3379	965	3	of	of	ADP
inlawrev-3379	965	4	treasury	treasury	PROPN
inlawrev-3379	965	5	regulations	regulation	NOUN
inlawrev-3379	965	6	refer	refer	VERB
inlawrev-3379	965	7	specifically	specifically	ADV
inlawrev-3379	965	8	to	to	ADP
inlawrev-3379	965	9	the	the	DET
inlawrev-3379	965	10	deduction	deduction	NOUN
inlawrev-3379	965	11	of	of	ADP
inlawrev-3379	965	12	salaries	salary	NOUN
inlawrev-3379	965	13	by	by	ADP
inlawrev-3379	965	14	providing	provide	VERB
inlawrev-3379	965	15	that	that	SCONJ
inlawrev-3379	965	16	fees	fee	NOUN
inlawrev-3379	965	17	for	for	ADP
inlawrev-3379	965	18	clerical	clerical	ADJ
inlawrev-3379	965	19	help	help	NOUN
inlawrev-3379	965	20	paid	pay	VERB
inlawrev-3379	965	21	or	or	CCONJ
inlawrev-3379	965	22	incurred	incur	VERB
inlawrev-3379	965	23	by	by	ADP
inlawrev-3379	965	24	the	the	DET
inlawrev-3379	965	25	taxpayer	taxpayer	NOUN
inlawrev-3379	965	26	held	hold	VERB
inlawrev-3379	965	27	by	by	ADP
inlawrev-3379	965	28	him	he	PRON
inlawrev-3379	965	29	are	be	AUX
inlawrev-3379	965	30	deductible	deductible	ADJ
inlawrev-3379	965	31	if	if	SCONJ
inlawrev-3379	965	32	they	they	PRON
inlawrev-3379	965	33	are	be	AUX
inlawrev-3379	965	34	paid	pay	VERB
inlawrev-3379	965	35	for	for	ADP
inlawrev-3379	965	36	the	the	DET
inlawrev-3379	965	37	production	production	NOUN
inlawrev-3379	965	38	or	or	CCONJ
inlawrev-3379	965	39	collection	collection	NOUN
inlawrev-3379	965	40	of	of	ADP
inlawrev-3379	965	41	income	income	NOUN
inlawrev-3379	965	42	,	,	PUNCT
inlawrev-3379	965	43	for	for	ADP
inlawrev-3379	965	44	the	the	DET
inlawrev-3379	965	45	management	management	NOUN
inlawrev-3379	965	46	,	,	PUNCT
inlawrev-3379	965	47	conservation	conservation	NOUN
inlawrev-3379	965	48	,	,	PUNCT
inlawrev-3379	965	49	or	or	CCONJ
inlawrev-3379	965	50	maintenance	maintenance	NOUN
inlawrev-3379	965	51	of	of	ADP
inlawrev-3379	965	52	investments	investment	NOUN
inlawrev-3379	965	53	held	hold	VERB
inlawrev-3379	965	54	by	by	ADP
inlawrev-3379	965	55	him	he	PRON
inlawrev-3379	965	56	,	,	PUNCT
inlawrev-3379	965	57	and	and	CCONJ
inlawrev-3379	965	58	are	be	AUX
inlawrev-3379	965	59	ordinary	ordinary	ADJ
inlawrev-3379	965	60	and	and	CCONJ
inlawrev-3379	965	61	necessary	necessary	ADJ
inlawrev-3379	965	62	.	.	PUNCT
inlawrev-3379	966	1	treas	treas	PROPN
inlawrev-3379	966	2	.	.	PUNCT
inlawrev-3379	967	1	reg	reg	PROPN
inlawrev-3379	967	2	.	.	PUNCT
inlawrev-3379	968	1	§	§	PROPN
inlawrev-3379	968	2	1.2	1.2	NUM
inlawrev-3379	968	3	121(h	121(h	PROPN
inlawrev-3379	968	4	)	)	PUNCT
inlawrev-3379	968	5	(	(	PUNCT
inlawrev-3379	968	6	1998	1998	NUM
inlawrev-3379	968	7	)	)	PUNCT
inlawrev-3379	968	8	.	.	PUNCT
inlawrev-3379	969	1	1216	1216	NUM
inlawrev-3379	969	2	indiana	indiana	PROPN
inlawrev-3379	969	3	law	law	PROPN
inlawrev-3379	969	4	review	review	NOUN
inlawrev-3379	969	5	[	[	X
inlawrev-3379	969	6	vol	vol	NOUN
inlawrev-3379	969	7	.	.	PUNCT
inlawrev-3379	970	1	32:1	32:1	NUM
inlawrev-3379	970	2	187	187	NUM
inlawrev-3379	970	3	in	in	ADP
inlawrev-3379	970	4	higgins	higgins	PROPN
inlawrev-3379	970	5	v.	v.	CCONJ
inlawrev-3379	970	6	commissioner,^^^	commissioner,^^^	PROPN
inlawrev-3379	970	7	the	the	DET
inlawrev-3379	970	8	irs	irs	PROPN
inlawrev-3379	970	9	disallowed	disallow	VERB
inlawrev-3379	970	10	a	a	DET
inlawrev-3379	970	11	deduction	deduction	NOUN
inlawrev-3379	970	12	for	for	ADP
inlawrev-3379	970	13	salaries	salary	NOUN
inlawrev-3379	970	14	paid	pay	VERB
inlawrev-3379	970	15	to	to	ADP
inlawrev-3379	970	16	clerical	clerical	ADJ
inlawrev-3379	970	17	help	help	NOUN
inlawrev-3379	970	18	and	and	CCONJ
inlawrev-3379	970	19	other	other	ADJ
inlawrev-3379	970	20	fees	fee	NOUN
inlawrev-3379	970	21	associated	associate	VERB
inlawrev-3379	970	22	with	with	ADP
inlawrev-3379	970	23	an	an	DET
inlawrev-3379	970	24	office	office	NOUN
inlawrev-3379	970	25	higgins	higgin	NOUN
inlawrev-3379	970	26	maintained	maintain	VERB
inlawrev-3379	970	27	to	to	PART
inlawrev-3379	970	28	manage	manage	VERB
inlawrev-3379	970	29	his	his	PRON
inlawrev-3379	970	30	personal	personal	ADJ
inlawrev-3379	970	31	investments.^^^	investments.^^^	NOUN
inlawrev-3379	970	32	the	the	DET
inlawrev-3379	970	33	clerical	clerical	ADJ
inlawrev-3379	970	34	workers	worker	NOUN
inlawrev-3379	970	35	retained	retain	VERB
inlawrev-3379	970	36	in	in	ADP
inlawrev-3379	970	37	the	the	DET
inlawrev-3379	970	38	higgins	higgins	PROPN
inlawrev-3379	970	39	case	case	NOUN
inlawrev-3379	970	40	opened	open	VERB
inlawrev-3379	970	41	his	his	PRON
inlawrev-3379	970	42	mail	mail	NOUN
inlawrev-3379	970	43	and	and	CCONJ
inlawrev-3379	970	44	forwarded	forward	VERB
inlawrev-3379	970	45	financial	financial	ADJ
inlawrev-3379	970	46	statements	statement	NOUN
inlawrev-3379	970	47	to	to	ADP
inlawrev-3379	970	48	him	he	PRON
inlawrev-3379	970	49	in	in	ADP
inlawrev-3379	970	50	france	france	PROPN
inlawrev-3379	970	51	where	where	SCONJ
inlawrev-3379	970	52	he	he	PRON
inlawrev-3379	970	53	lived	live	VERB
inlawrev-3379	970	54	half	half	NOUN
inlawrev-3379	970	55	of	of	ADP
inlawrev-3379	970	56	the	the	DET
inlawrev-3379	970	57	year.^^^	year.^^^	PROPN
inlawrev-3379	970	58	the	the	DET
inlawrev-3379	970	59	clerical	clerical	ADJ
inlawrev-3379	970	60	workers	worker	NOUN
inlawrev-3379	970	61	did	do	AUX
inlawrev-3379	970	62	not	not	PART
inlawrev-3379	970	63	provide	provide	VERB
inlawrev-3379	970	64	investment	investment	NOUN
inlawrev-3379	970	65	advice	advice	NOUN
inlawrev-3379	970	66	with	with	ADP
inlawrev-3379	970	67	respect	respect	NOUN
inlawrev-3379	970	68	to	to	ADP
inlawrev-3379	970	69	his	his	PRON
inlawrev-3379	970	70	stock	stock	NOUN
inlawrev-3379	970	71	trading	trading	NOUN
inlawrev-3379	970	72	and/or	and/or	CCONJ
inlawrev-3379	970	73	other	other	ADJ
inlawrev-3379	970	74	financial	financial	ADJ
inlawrev-3379	970	75	dealings	dealing	NOUN
inlawrev-3379	970	76	.	.	PUNCT
inlawrev-3379	971	1	^^^	^^^	ADP
inlawrev-3379	971	2	the	the	DET
inlawrev-3379	971	3	united	united	PROPN
inlawrev-3379	971	4	states	states	PROPN
inlawrev-3379	971	5	supreme	supreme	PROPN
inlawrev-3379	971	6	court	court	PROPN
inlawrev-3379	971	7	disallowed	disallow	VERB
inlawrev-3379	971	8	the	the	DET
inlawrev-3379	971	9	deduction	deduction	NOUN
inlawrev-3379	971	10	,	,	PUNCT
inlawrev-3379	971	11	finding	find	VERB
inlawrev-3379	971	12	that	that	SCONJ
inlawrev-3379	971	13	the	the	DET
inlawrev-3379	971	14	taxpayer	taxpayer	NOUN
inlawrev-3379	971	15	's	's	PART
inlawrev-3379	971	16	frequent	frequent	ADJ
inlawrev-3379	971	17	investment	investment	NOUN
inlawrev-3379	971	18	activities	activity	NOUN
inlawrev-3379	971	19	were	be	AUX
inlawrev-3379	971	20	insufficient	insufficient	ADJ
inlawrev-3379	971	21	to	to	PART
inlawrev-3379	971	22	overturn	overturn	VERB
inlawrev-3379	971	23	the	the	DET
inlawrev-3379	971	24	decision	decision	NOUN
inlawrev-3379	971	25	of	of	ADP
inlawrev-3379	971	26	the	the	DET
inlawrev-3379	971	27	board	board	NOUN
inlawrev-3379	971	28	of	of	ADP
inlawrev-3379	971	29	tax	tax	NOUN
inlawrev-3379	971	30	appeals	appeal	NOUN
inlawrev-3379	971	31	that	that	SCONJ
inlawrev-3379	971	32	higgins	higgins	PROPN
inlawrev-3379	971	33	was	be	AUX
inlawrev-3379	971	34	not	not	PART
inlawrev-3379	971	35	carrying	carry	VERB
inlawrev-3379	971	36	on	on	ADP
inlawrev-3379	971	37	a	a	DET
inlawrev-3379	971	38	trade	trade	NOUN
inlawrev-3379	971	39	or	or	CCONJ
inlawrev-3379	971	40	business	business	NOUN
inlawrev-3379	971	41	.	.	PUNCT
inlawrev-3379	972	1	^^	^^	PUNCT
inlawrev-3379	972	2	°	°	ADP
inlawrev-3379	972	3	the	the	DET
inlawrev-3379	972	4	congressional	congressional	ADJ
inlawrev-3379	972	5	reaction	reaction	NOUN
inlawrev-3379	972	6	to	to	ADP
inlawrev-3379	972	7	higgins	higgins	PROPN
inlawrev-3379	972	8	was	be	AUX
inlawrev-3379	972	9	negative,^*^	negative,^*^	ADV
inlawrev-3379	972	10	prompting	prompt	VERB
inlawrev-3379	972	11	enactment	enactment	NOUN
inlawrev-3379	972	12	ofirc	ofirc	ADV
inlawrev-3379	972	13	§	§	PROPN
inlawrev-3379	972	14	212	212	NUM
inlawrev-3379	972	15	,	,	PUNCT
inlawrev-3379	972	16	which	which	PRON
inlawrev-3379	972	17	allows	allow	VERB
inlawrev-3379	972	18	the	the	DET
inlawrev-3379	972	19	deduction	deduction	NOUN
inlawrev-3379	972	20	ofexpenses	ofexpense	NOUN
inlawrev-3379	972	21	incurred	incur	VERB
inlawrev-3379	972	22	for	for	ADP
inlawrev-3379	972	23	the	the	DET
inlawrev-3379	972	24	production	production	NOUN
inlawrev-3379	972	25	and	and	CCONJ
inlawrev-3379	972	26	collection	collection	NOUN
inlawrev-3379	972	27	of	of	ADP
inlawrev-3379	972	28	income	income	NOUN
inlawrev-3379	972	29	,	,	PUNCT
inlawrev-3379	972	30	or	or	CCONJ
inlawrev-3379	972	31	for	for	ADP
inlawrev-3379	972	32	the	the	DET
inlawrev-3379	972	33	maintenance	maintenance	NOUN
inlawrev-3379	972	34	of	of	ADP
inlawrev-3379	972	35	income	income	NOUN
inlawrev-3379	972	36	-	-	PUNCT
inlawrev-3379	972	37	producing	produce	VERB
inlawrev-3379	972	38	property	property	NOUN
inlawrev-3379	972	39	unconnected	unconnected	ADJ
inlawrev-3379	972	40	to	to	ADP
inlawrev-3379	972	41	any	any	DET
inlawrev-3379	972	42	trade	trade	NOUN
inlawrev-3379	972	43	or	or	CCONJ
inlawrev-3379	972	44	business	business	NOUN
inlawrev-3379	972	45	carried	carry	VERB
inlawrev-3379	972	46	on	on	ADP
inlawrev-3379	972	47	by	by	ADP
inlawrev-3379	972	48	the	the	DET
inlawrev-3379	972	49	taxpayer.^^^	taxpayer.^^^	PROPN
inlawrev-3379	972	50	section	section	NOUN
inlawrev-3379	972	51	212	212	NUM
inlawrev-3379	972	52	and	and	CCONJ
inlawrev-3379	972	53	the	the	DET
inlawrev-3379	972	54	accompanying	accompany	VERB
inlawrev-3379	972	55	treasury	treasury	NOUN
inlawrev-3379	972	56	regulations	regulation	NOUN
inlawrev-3379	972	57	expressly	expressly	ADV
inlawrev-3379	972	58	permit	permit	VERB
inlawrev-3379	972	59	the	the	DET
inlawrev-3379	972	60	deduction	deduction	NOUN
inlawrev-3379	972	61	of	of	ADP
inlawrev-3379	972	62	salaries	salary	NOUN
inlawrev-3379	972	63	paid	pay	VERB
inlawrev-3379	972	64	for	for	ADP
inlawrev-3379	972	65	clerical	clerical	ADJ
inlawrev-3379	972	66	help	help	NOUN
inlawrev-3379	972	67	for	for	ADP
inlawrev-3379	972	68	the	the	DET
inlawrev-3379	972	69	management	management	NOUN
inlawrev-3379	972	70	of	of	ADP
inlawrev-3379	972	71	personal	personal	ADJ
inlawrev-3379	972	72	investments.^^^	investments.^^^	PROPN
inlawrev-3379	972	73	there	there	PRON
inlawrev-3379	972	74	is	be	VERB
inlawrev-3379	972	75	no	no	DET
inlawrev-3379	972	76	basis	basis	NOUN
inlawrev-3379	972	77	for	for	ADP
inlawrev-3379	972	78	distinguishing	distinguish	VERB
inlawrev-3379	972	79	between	between	ADP
inlawrev-3379	972	80	salaries	salary	NOUN
inlawrev-3379	972	81	paid	pay	VERB
inlawrev-3379	972	82	for	for	ADP
inlawrev-3379	972	83	carrying	carry	VERB
inlawrev-3379	972	84	on	on	ADP
inlawrev-3379	972	85	a	a	DET
inlawrev-3379	972	86	trade	trade	NOUN
inlawrev-3379	972	87	or	or	CCONJ
inlawrev-3379	972	88	business	business	NOUN
inlawrev-3379	972	89	,	,	PUNCT
inlawrev-3379	972	90	salaries	salary	NOUN
inlawrev-3379	972	91	paid	pay	VERB
inlawrev-3379	972	92	to	to	ADP
inlawrev-3379	972	93	clerical	clerical	ADJ
inlawrev-3379	972	94	help	help	NOUN
inlawrev-3379	972	95	for	for	ADP
inlawrev-3379	972	96	the	the	DET
inlawrev-3379	972	97	management	management	NOUN
inlawrev-3379	972	98	and	and	CCONJ
inlawrev-3379	972	99	conservation	conservation	NOUN
inlawrev-3379	972	100	of	of	ADP
inlawrev-3379	972	101	income	income	NOUN
inlawrev-3379	972	102	producing	produce	VERB
inlawrev-3379	972	103	assets	asset	NOUN
inlawrev-3379	972	104	,	,	PUNCT
inlawrev-3379	972	105	and	and	CCONJ
inlawrev-3379	972	106	salaries	salary	NOUN
inlawrev-3379	972	107	paid	pay	VERB
inlawrev-3379	972	108	to	to	ADP
inlawrev-3379	972	109	child	child	NOUN
inlawrev-3379	972	110	care	care	NOUN
inlawrev-3379	972	111	providers	provider	NOUN
inlawrev-3379	972	112	.	.	PUNCT
inlawrev-3379	973	1	each	each	PRON
inlawrev-3379	973	2	of	of	ADP
inlawrev-3379	973	3	these	these	DET
inlawrev-3379	973	4	employment	employment	NOUN
inlawrev-3379	973	5	relationships	relationship	NOUN
inlawrev-3379	973	6	is	be	AUX
inlawrev-3379	973	7	treated	treat	VERB
inlawrev-3379	973	8	the	the	DET
inlawrev-3379	973	9	same	same	ADJ
inlawrev-3379	973	10	for	for	ADP
inlawrev-3379	973	11	employment	employment	NOUN
inlawrev-3379	973	12	tax	tax	NOUN
inlawrev-3379	973	13	purposes.^^	purposes.^^	NOUN
inlawrev-3379	973	14	"	"	PUNCT
inlawrev-3379	973	15	*	*	PUNCT
inlawrev-3379	973	16	denial	denial	NOUN
inlawrev-3379	973	17	of	of	ADP
inlawrev-3379	973	18	a	a	DET
inlawrev-3379	973	19	deduction	deduction	NOUN
inlawrev-3379	973	20	for	for	ADP
inlawrev-3379	973	21	salary	salary	NOUN
inlawrev-3379	973	22	paid	pay	VERB
inlawrev-3379	973	23	to	to	ADP
inlawrev-3379	973	24	domestic	domestic	ADJ
inlawrev-3379	973	25	employees	employee	NOUN
inlawrev-3379	973	26	is	be	AUX
inlawrev-3379	973	27	supported	support	VERB
inlawrev-3379	973	28	only	only	ADV
inlawrev-3379	973	29	by	by	ADP
inlawrev-3379	973	30	the	the	DET
inlawrev-3379	973	31	inequities	inequity	NOUN
inlawrev-3379	973	32	caused	cause	VERB
inlawrev-3379	973	33	by	by	ADP
inlawrev-3379	973	34	allowing	allow	VERB
inlawrev-3379	973	35	some	some	DET
inlawrev-3379	973	36	taxpayers	taxpayer	NOUN
inlawrev-3379	973	37	to	to	PART
inlawrev-3379	973	38	deduct	deduct	VERB
inlawrev-3379	973	39	child	child	NOUN
inlawrev-3379	973	40	care	care	NOUN
inlawrev-3379	973	41	expenses	expense	NOUN
inlawrev-3379	973	42	while	while	SCONJ
inlawrev-3379	973	43	others	other	NOUN
inlawrev-3379	973	44	,	,	PUNCT
inlawrev-3379	973	45	who	who	PRON
inlawrev-3379	973	46	are	be	AUX
inlawrev-3379	973	47	often	often	ADV
inlawrev-3379	973	48	in	in	ADP
inlawrev-3379	973	49	lower	low	ADJ
inlawrev-3379	973	50	tax	tax	NOUN
inlawrev-3379	973	51	brackets	bracket	NOUN
inlawrev-3379	973	52	,	,	PUNCT
inlawrev-3379	973	53	can	can	AUX
inlawrev-3379	973	54	not	not	PART
inlawrev-3379	973	55	.	.	PUNCT
inlawrev-3379	974	1	however	however	ADV
inlawrev-3379	974	2	,	,	PUNCT
inlawrev-3379	974	3	permitting	permit	VERB
inlawrev-3379	974	4	a	a	DET
inlawrev-3379	974	5	taxpayer	taxpayer	NOUN
inlawrev-3379	974	6	to	to	PART
inlawrev-3379	974	7	take	take	VERB
inlawrev-3379	974	8	a	a	DET
inlawrev-3379	974	9	salary	salary	NOUN
inlawrev-3379	974	10	deduction	deduction	NOUN
inlawrev-3379	974	11	for	for	ADP
inlawrev-3379	974	12	the	the	DET
inlawrev-3379	974	13	management	management	NOUN
inlawrev-3379	974	14	of	of	ADP
inlawrev-3379	974	15	personal	personal	ADJ
inlawrev-3379	974	16	investments	investment	NOUN
inlawrev-3379	974	17	because	because	SCONJ
inlawrev-3379	974	18	he	he	PRON
inlawrev-3379	974	19	can	can	AUX
inlawrev-3379	974	20	afford	afford	VERB
inlawrev-3379	974	21	to	to	PART
inlawrev-3379	974	22	pay	pay	VERB
inlawrev-3379	974	23	someone	someone	PRON
inlawrev-3379	974	24	to	to	ADP
inlawrev-3379	974	25	176	176	NUM
inlawrev-3379	974	26	.	.	PUNCT
inlawrev-3379	975	1	higgins	higgins	PROPN
inlawrev-3379	975	2	v.	v.	PROPN
inlawrev-3379	975	3	commissioner	commissioner	PROPN
inlawrev-3379	975	4	of	of	ADP
inlawrev-3379	975	5	internal	internal	ADJ
inlawrev-3379	975	6	revenue	revenue	NOUN
inlawrev-3379	975	7	,	,	PUNCT
inlawrev-3379	975	8	3	3	NUM
inlawrev-3379	975	9	12	12	NUM
inlawrev-3379	975	10	u.s	u.s	PROPN
inlawrev-3379	975	11	.	.	PROPN
inlawrev-3379	975	12	212	212	NUM
inlawrev-3379	975	13	(	(	PUNCT
inlawrev-3379	975	14	1941	1941	NUM
inlawrev-3379	975	15	)	)	PUNCT
inlawrev-3379	975	16	.	.	PUNCT
inlawrev-3379	976	1	1	1	NUM
inlawrev-3379	976	2	77	77	NUM
inlawrev-3379	976	3	.	.	PUNCT
inlawrev-3379	977	1	see	see	VERB
inlawrev-3379	977	2	i	i	PRON
inlawrev-3379	977	3	d.	d.	PROPN
inlawrev-3379	977	4	at	at	ADP
inlawrev-3379	977	5	214	214	NUM
inlawrev-3379	977	6	.	.	PUNCT
inlawrev-3379	978	1	higgins	higgins	PROPN
inlawrev-3379	978	2	also	also	ADV
inlawrev-3379	978	3	held	hold	VERB
inlawrev-3379	978	4	rental	rental	ADJ
inlawrev-3379	978	5	real	real	ADJ
inlawrev-3379	978	6	estate	estate	NOUN
inlawrev-3379	978	7	that	that	PRON
inlawrev-3379	978	8	was	be	AUX
inlawrev-3379	978	9	managed	manage	VERB
inlawrev-3379	978	10	by	by	ADP
inlawrev-3379	978	11	the	the	DET
inlawrev-3379	978	12	same	same	ADJ
inlawrev-3379	978	13	office	office	NOUN
inlawrev-3379	978	14	.	.	PUNCT
inlawrev-3379	979	1	the	the	DET
inlawrev-3379	979	2	expenses	expense	NOUN
inlawrev-3379	979	3	associated	associate	VERB
inlawrev-3379	979	4	with	with	ADP
inlawrev-3379	979	5	the	the	DET
inlawrev-3379	979	6	rental	rental	ADJ
inlawrev-3379	979	7	property	property	NOUN
inlawrev-3379	979	8	were	be	AUX
inlawrev-3379	979	9	allowed	allow	VERB
inlawrev-3379	979	10	as	as	ADP
inlawrev-3379	979	11	trade	trade	NOUN
inlawrev-3379	979	12	or	or	CCONJ
inlawrev-3379	979	13	business	business	NOUN
inlawrev-3379	979	14	expenses	expense	NOUN
inlawrev-3379	979	15	.	.	PUNCT
inlawrev-3379	980	1	see	see	VERB
inlawrev-3379	980	2	i	i	PRON
inlawrev-3379	980	3	d.	d.	PROPN
inlawrev-3379	980	4	at	at	ADP
inlawrev-3379	980	5	215	215	NUM
inlawrev-3379	980	6	.	.	PUNCT
inlawrev-3379	981	1	however	however	ADV
inlawrev-3379	981	2	,	,	PUNCT
inlawrev-3379	981	3	the	the	DET
inlawrev-3379	981	4	fees	fee	NOUN
inlawrev-3379	981	5	associated	associate	VERB
inlawrev-3379	981	6	with	with	ADP
inlawrev-3379	981	7	the	the	DET
inlawrev-3379	981	8	management	management	NOUN
inlawrev-3379	981	9	of	of	ADP
inlawrev-3379	981	10	the	the	DET
inlawrev-3379	981	11	investment	investment	NOUN
inlawrev-3379	981	12	portfolio	portfolio	NOUN
inlawrev-3379	981	13	were	be	AUX
inlawrev-3379	981	14	disallowed	disallow	VERB
inlawrev-3379	981	15	based	base	VERB
inlawrev-3379	981	16	on	on	ADP
inlawrev-3379	981	17	a	a	DET
inlawrev-3379	981	18	finding	finding	NOUN
inlawrev-3379	981	19	that	that	SCONJ
inlawrev-3379	981	20	although	although	SCONJ
inlawrev-3379	981	21	the	the	DET
inlawrev-3379	981	22	taxpayer	taxpayer	NOUN
inlawrev-3379	981	23	's	's	PART
inlawrev-3379	981	24	personal	personal	ADJ
inlawrev-3379	981	25	investment	investment	NOUN
inlawrev-3379	981	26	activities	activity	NOUN
inlawrev-3379	981	27	were	be	AUX
inlawrev-3379	981	28	extensive	extensive	ADJ
inlawrev-3379	981	29	,	,	PUNCT
inlawrev-3379	981	30	regular	regular	ADJ
inlawrev-3379	981	31	and	and	CCONJ
inlawrev-3379	981	32	continuous	continuous	ADJ
inlawrev-3379	981	33	,	,	PUNCT
inlawrev-3379	981	34	they	they	PRON
inlawrev-3379	981	35	did	do	AUX
inlawrev-3379	981	36	not	not	PART
inlawrev-3379	981	37	amount	amount	VERB
inlawrev-3379	981	38	to	to	ADP
inlawrev-3379	981	39	a	a	DET
inlawrev-3379	981	40	trade	trade	NOUN
inlawrev-3379	981	41	or	or	CCONJ
inlawrev-3379	981	42	business	business	NOUN
inlawrev-3379	981	43	.	.	PUNCT
inlawrev-3379	982	1	see	see	VERB
inlawrev-3379	982	2	i	i	PRON
inlawrev-3379	982	3	d.	d.	PROPN
inlawrev-3379	982	4	178	178	NUM
inlawrev-3379	982	5	.	.	PUNCT
inlawrev-3379	983	1	see	see	VERB
inlawrev-3379	983	2	i	i	PRON
inlawrev-3379	983	3	d.	d.	PROPN
inlawrev-3379	983	4	the	the	DET
inlawrev-3379	983	5	offices	office	NOUN
inlawrev-3379	983	6	kept	keep	VERB
inlawrev-3379	983	7	records	record	NOUN
inlawrev-3379	983	8	,	,	PUNCT
inlawrev-3379	983	9	received	receive	VERB
inlawrev-3379	983	10	checks	check	NOUN
inlawrev-3379	983	11	,	,	PUNCT
inlawrev-3379	983	12	and	and	CCONJ
inlawrev-3379	983	13	made	make	VERB
inlawrev-3379	983	14	deposits	deposit	NOUN
inlawrev-3379	983	15	as	as	SCONJ
inlawrev-3379	983	16	instructed	instruct	VERB
inlawrev-3379	983	17	by	by	ADP
inlawrev-3379	983	18	higgins	higgins	PROPN
inlawrev-3379	983	19	.	.	PUNCT
inlawrev-3379	984	1	see	see	VERB
inlawrev-3379	984	2	i	i	PRON
inlawrev-3379	984	3	d.	d.	PROPN
inlawrev-3379	984	4	179	179	NUM
inlawrev-3379	984	5	.	.	PUNCT
inlawrev-3379	985	1	see	see	VERB
inlawrev-3379	986	1	i	i	PRON
inlawrev-3379	986	2	d.	d.	PROPN
inlawrev-3379	987	1	he	he	PRON
inlawrev-3379	987	2	sought	seek	VERB
inlawrev-3379	987	3	permanent	permanent	ADJ
inlawrev-3379	987	4	investments	investment	NOUN
inlawrev-3379	987	5	.	.	PUNCT
inlawrev-3379	988	1	limited	limited	ADJ
inlawrev-3379	988	2	shifts	shift	NOUN
inlawrev-3379	988	3	in	in	ADP
inlawrev-3379	988	4	his	his	PRON
inlawrev-3379	988	5	investment	investment	NOUN
inlawrev-3379	988	6	portfolio	portfolio	NOUN
inlawrev-3379	988	7	were	be	AUX
inlawrev-3379	988	8	made	make	VERB
inlawrev-3379	988	9	under	under	ADP
inlawrev-3379	988	10	his	his	PRON
inlawrev-3379	988	11	direction	direction	NOUN
inlawrev-3379	988	12	.	.	PUNCT
inlawrev-3379	989	1	see	see	VERB
inlawrev-3379	989	2	i	i	PRON
inlawrev-3379	989	3	d.	d.	PROPN
inlawrev-3379	989	4	180	180	NUM
inlawrev-3379	989	5	.	.	PUNCT
inlawrev-3379	990	1	mat	mat	PROPN
inlawrev-3379	990	2	218	218	NUM
inlawrev-3379	990	3	.	.	PUNCT
inlawrev-3379	991	1	181	181	NUM
inlawrev-3379	991	2	.	.	PUNCT
inlawrev-3379	992	1	see	see	VERB
inlawrev-3379	992	2	james	james	PROPN
inlawrev-3379	992	3	j.	j.	PROPN
inlawrev-3379	992	4	freeland	freeland	PROPN
inlawrev-3379	992	5	et	et	PROPN
inlawrev-3379	992	6	al	al	PROPN
inlawrev-3379	992	7	.	.	PROPN
inlawrev-3379	992	8	,	,	PUNCT
inlawrev-3379	992	9	fundamentals	fundamental	NOUN
inlawrev-3379	992	10	of	of	ADP
inlawrev-3379	992	11	federal	federal	ADJ
inlawrev-3379	992	12	income	income	NOUN
inlawrev-3379	992	13	taxation	taxation	NOUN
inlawrev-3379	992	14	446	446	NUM
inlawrev-3379	992	15	(	(	PUNCT
inlawrev-3379	992	16	10th	10th	ADJ
inlawrev-3379	992	17	ed	ed	NOUN
inlawrev-3379	992	18	.	.	PROPN
inlawrev-3379	992	19	,	,	PUNCT
inlawrev-3379	992	20	1998	1998	NUM
inlawrev-3379	992	21	)	)	PUNCT
inlawrev-3379	992	22	.	.	PUNCT
inlawrev-3379	993	1	182	182	NUM
inlawrev-3379	993	2	.	.	PUNCT
inlawrev-3379	993	3	i.r.c	i.r.c	NOUN
inlawrev-3379	993	4	.	.	PUNCT
inlawrev-3379	994	1	§	§	PROPN
inlawrev-3379	994	2	212	212	NUM
inlawrev-3379	994	3	(	(	PUNCT
inlawrev-3379	994	4	1994	1994	NUM
inlawrev-3379	994	5	)	)	PUNCT
inlawrev-3379	994	6	.	.	PUNCT
inlawrev-3379	995	1	183	183	NUM
inlawrev-3379	995	2	.	.	PUNCT
inlawrev-3379	996	1	treasury	treasury	NOUN
inlawrev-3379	996	2	regulation	regulation	NOUN
inlawrev-3379	996	3	§	§	PROPN
inlawrev-3379	996	4	1.2	1.2	NUM
inlawrev-3379	996	5	121(g	121(g	PROPN
inlawrev-3379	996	6	)	)	PUNCT
inlawrev-3379	996	7	provides	provide	VERB
inlawrev-3379	996	8	that	that	SCONJ
inlawrev-3379	996	9	fees	fee	NOUN
inlawrev-3379	996	10	for	for	ADP
inlawrev-3379	996	11	investment	investment	NOUN
inlawrev-3379	996	12	counsel	counsel	NOUN
inlawrev-3379	996	13	,	,	PUNCT
inlawrev-3379	996	14	clerical	clerical	ADJ
inlawrev-3379	996	15	help	help	NOUN
inlawrev-3379	996	16	,	,	PUNCT
inlawrev-3379	996	17	office	office	NOUN
inlawrev-3379	996	18	rent	rent	NOUN
inlawrev-3379	996	19	and	and	CCONJ
inlawrev-3379	996	20	similar	similar	ADJ
inlawrev-3379	996	21	fees	fee	NOUN
inlawrev-3379	996	22	incurred	incur	VERB
inlawrev-3379	996	23	by	by	ADP
inlawrev-3379	996	24	the	the	DET
inlawrev-3379	996	25	taxpayer	taxpayer	NOUN
inlawrev-3379	996	26	are	be	AUX
inlawrev-3379	996	27	deductible	deductible	ADJ
inlawrev-3379	996	28	if	if	SCONJ
inlawrev-3379	996	29	(	(	PUNCT
inlawrev-3379	996	30	1	1	X
inlawrev-3379	996	31	)	)	PUNCT
inlawrev-3379	996	32	they	they	PRON
inlawrev-3379	996	33	are	be	AUX
inlawrev-3379	996	34	paid	pay	VERB
inlawrev-3379	996	35	or	or	CCONJ
inlawrev-3379	996	36	incurred	incur	VERB
inlawrev-3379	996	37	by	by	ADP
inlawrev-3379	996	38	the	the	DET
inlawrev-3379	996	39	taxpayer	taxpayer	NOUN
inlawrev-3379	996	40	for	for	ADP
inlawrev-3379	996	41	the	the	DET
inlawrev-3379	996	42	production	production	NOUN
inlawrev-3379	996	43	of	of	ADP
inlawrev-3379	996	44	income	income	NOUN
inlawrev-3379	996	45	or	or	CCONJ
inlawrev-3379	996	46	for	for	ADP
inlawrev-3379	996	47	the	the	DET
inlawrev-3379	996	48	management	management	NOUN
inlawrev-3379	996	49	,	,	PUNCT
inlawrev-3379	996	50	conservation	conservation	NOUN
inlawrev-3379	996	51	,	,	PUNCT
inlawrev-3379	996	52	or	or	CCONJ
inlawrev-3379	996	53	maintenance	maintenance	NOUN
inlawrev-3379	996	54	of	of	ADP
inlawrev-3379	996	55	property	property	NOUN
inlawrev-3379	996	56	;	;	PUNCT
inlawrev-3379	996	57	and	and	CCONJ
inlawrev-3379	996	58	(	(	PUNCT
inlawrev-3379	996	59	2	2	X
inlawrev-3379	996	60	)	)	PUNCT
inlawrev-3379	996	61	they	they	PRON
inlawrev-3379	996	62	are	be	AUX
inlawrev-3379	996	63	ordinary	ordinary	ADJ
inlawrev-3379	996	64	and	and	CCONJ
inlawrev-3379	996	65	necessary	necessary	ADJ
inlawrev-3379	996	66	.	.	PUNCT
inlawrev-3379	997	1	treas	treas	PROPN
inlawrev-3379	997	2	.	.	PUNCT
inlawrev-3379	998	1	reg	reg	PROPN
inlawrev-3379	998	2	.	.	PUNCT
inlawrev-3379	999	1	§	§	PROPN
inlawrev-3379	999	2	1.2	1.2	NUM
inlawrev-3379	999	3	121(g	121(g	PROPN
inlawrev-3379	999	4	)	)	PUNCT
inlawrev-3379	999	5	(	(	PUNCT
inlawrev-3379	999	6	1998	1998	NUM
inlawrev-3379	999	7	)	)	PUNCT
inlawrev-3379	999	8	.	.	PUNCT
inlawrev-3379	1000	1	184	184	X
inlawrev-3379	1000	2	.	.	PUNCT
inlawrev-3379	1001	1	the	the	DET
inlawrev-3379	1001	2	only	only	ADJ
inlawrev-3379	1001	3	difference	difference	NOUN
inlawrev-3379	1001	4	is	be	AUX
inlawrev-3379	1001	5	that	that	SCONJ
inlawrev-3379	1001	6	domestic	domestic	ADJ
inlawrev-3379	1001	7	employers	employer	NOUN
inlawrev-3379	1001	8	are	be	AUX
inlawrev-3379	1001	9	not	not	PART
inlawrev-3379	1001	10	subject	subject	ADJ
inlawrev-3379	1001	11	to	to	ADP
inlawrev-3379	1001	12	federal	federal	ADJ
inlawrev-3379	1001	13	income	income	NOUN
inlawrev-3379	1001	14	tax	tax	NOUN
inlawrev-3379	1001	15	withholding	withholding	NOUN
inlawrev-3379	1001	16	requirements	requirement	NOUN
inlawrev-3379	1001	17	.	.	PUNCT
inlawrev-3379	1002	1	1	1	NUM
inlawrev-3379	1002	2	999	999	NUM
inlawrev-3379	1002	3	]	]	PUNCT
inlawrev-3379	1002	4	protecting	protect	VERB
inlawrev-3379	1002	5	child	child	NOUN
inlawrev-3379	1002	6	care	care	NOUN
inlawrev-3379	1002	7	workers	worker	NOUN
inlawrev-3379	1002	8	1217	1217	NUM
inlawrev-3379	1002	9	open	open	VERB
inlawrev-3379	1002	10	his	his	PRON
inlawrev-3379	1002	11	mail	mail	NOUN
inlawrev-3379	1002	12	provides	provide	VERB
inlawrev-3379	1002	13	a	a	DET
inlawrev-3379	1002	14	prime	prime	ADJ
inlawrev-3379	1002	15	example	example	NOUN
inlawrev-3379	1002	16	of	of	ADP
inlawrev-3379	1002	17	the	the	DET
inlawrev-3379	1002	18	inequities	inequity	NOUN
inlawrev-3379	1002	19	that	that	PRON
inlawrev-3379	1002	20	are	be	AUX
inlawrev-3379	1002	21	currently	currently	ADV
inlawrev-3379	1002	22	present	present	ADJ
inlawrev-3379	1002	23	in	in	ADP
inlawrev-3379	1002	24	the	the	DET
inlawrev-3379	1002	25	irc	irc	NOUN
inlawrev-3379	1002	26	.	.	PUNCT
inlawrev-3379	1003	1	the	the	DET
inlawrev-3379	1003	2	current	current	ADJ
inlawrev-3379	1003	3	policy	policy	NOUN
inlawrev-3379	1003	4	of	of	ADP
inlawrev-3379	1003	5	treating	treat	VERB
inlawrev-3379	1003	6	the	the	DET
inlawrev-3379	1003	7	salary	salary	NOUN
inlawrev-3379	1003	8	ofwomen	ofwoman	NOUN
inlawrev-3379	1003	9	providing	provide	VERB
inlawrev-3379	1003	10	in	in	ADP
inlawrev-3379	1003	11	-	-	PUNCT
inlawrev-3379	1003	12	home	home	NOUN
inlawrev-3379	1003	13	child	child	NOUN
inlawrev-3379	1003	14	care	care	NOUN
inlawrev-3379	1003	15	as	as	ADP
inlawrev-3379	1003	16	a	a	DET
inlawrev-3379	1003	17	personal	personal	ADJ
inlawrev-3379	1003	18	luxury	luxury	NOUN
inlawrev-3379	1003	19	has	have	AUX
inlawrev-3379	1003	20	had	have	VERB
inlawrev-3379	1003	21	a	a	DET
inlawrev-3379	1003	22	detrimental	detrimental	ADJ
inlawrev-3379	1003	23	effect	effect	NOUN
inlawrev-3379	1003	24	on	on	ADP
inlawrev-3379	1003	25	the	the	DET
inlawrev-3379	1003	26	market	market	NOUN
inlawrev-3379	1003	27	for	for	ADP
inlawrev-3379	1003	28	domestic	domestic	ADJ
inlawrev-3379	1003	29	service.^*^	service.^*^	NOUN
inlawrev-3379	1003	30	the	the	DET
inlawrev-3379	1003	31	non	non	ADJ
inlawrev-3379	1003	32	-	-	NOUN
inlawrev-3379	1003	33	deductibility	deductibility	NOUN
inlawrev-3379	1003	34	of	of	ADP
inlawrev-3379	1003	35	child	child	NOUN
inlawrev-3379	1003	36	care	care	NOUN
inlawrev-3379	1003	37	expenses	expense	NOUN
inlawrev-3379	1003	38	encourages	encourage	VERB
inlawrev-3379	1003	39	household	household	NOUN
inlawrev-3379	1003	40	employers	employer	NOUN
inlawrev-3379	1003	41	to	to	PART
inlawrev-3379	1003	42	cheat	cheat	VERB
inlawrev-3379	1003	43	on	on	ADP
inlawrev-3379	1003	44	their	their	PRON
inlawrev-3379	1003	45	taxes	taxis	NOUN
inlawrev-3379	1003	46	by	by	ADP
inlawrev-3379	1003	47	failing	fail	VERB
inlawrev-3379	1003	48	to	to	PART
inlawrev-3379	1003	49	report	report	VERB
inlawrev-3379	1003	50	wages	wage	NOUN
inlawrev-3379	1003	51	paid	pay	VERB
inlawrev-3379	1003	52	to	to	ADP
inlawrev-3379	1003	53	household	household	NOUN
inlawrev-3379	1003	54	employees	employee	NOUN
inlawrev-3379	1003	55	.	.	PUNCT
inlawrev-3379	1004	1	this	this	PRON
inlawrev-3379	1004	2	puts	put	VERB
inlawrev-3379	1004	3	child	child	NOUN
inlawrev-3379	1004	4	care	care	NOUN
inlawrev-3379	1004	5	providers	provider	NOUN
inlawrev-3379	1004	6	in	in	ADP
inlawrev-3379	1004	7	an	an	DET
inlawrev-3379	1004	8	enviable	enviable	ADJ
inlawrev-3379	1004	9	position	position	NOUN
inlawrev-3379	1004	10	:	:	PUNCT
inlawrev-3379	1004	11	they	they	PRON
inlawrev-3379	1004	12	can	can	AUX
inlawrev-3379	1004	13	,	,	PUNCT
inlawrev-3379	1004	14	in	in	ADP
inlawrev-3379	1004	15	fact	fact	NOUN
inlawrev-3379	1004	16	,	,	PUNCT
inlawrev-3379	1004	17	determine	determine	VERB
inlawrev-3379	1004	18	if	if	SCONJ
inlawrev-3379	1004	19	they	they	PRON
inlawrev-3379	1004	20	want	want	VERB
inlawrev-3379	1004	21	to	to	PART
inlawrev-3379	1004	22	receive	receive	VERB
inlawrev-3379	1004	23	legal	legal	ADJ
inlawrev-3379	1004	24	wages	wage	NOUN
inlawrev-3379	1004	25	.	.	PUNCT
inlawrev-3379	1005	1	when	when	SCONJ
inlawrev-3379	1005	2	a	a	DET
inlawrev-3379	1005	3	worker	worker	NOUN
inlawrev-3379	1005	4	's	's	PART
inlawrev-3379	1005	5	wages	wage	NOUN
inlawrev-3379	1005	6	are	be	AUX
inlawrev-3379	1005	7	deductible	deductible	ADJ
inlawrev-3379	1005	8	,	,	PUNCT
inlawrev-3379	1005	9	the	the	DET
inlawrev-3379	1005	10	employer	employer	NOUN
inlawrev-3379	1005	11	will	will	AUX
inlawrev-3379	1005	12	report	report	VERB
inlawrev-3379	1005	13	them	they	PRON
inlawrev-3379	1005	14	to	to	ADP
inlawrev-3379	1005	15	the	the	DET
inlawrev-3379	1005	16	irs	irs	PROPN
inlawrev-3379	1005	17	,	,	PUNCT
inlawrev-3379	1005	18	regardless	regardless	ADV
inlawrev-3379	1005	19	ofhow	ofhow	VERB
inlawrev-3379	1005	20	much	much	ADJ
inlawrev-3379	1005	21	the	the	DET
inlawrev-3379	1005	22	worker	worker	NOUN
inlawrev-3379	1005	23	wants	want	VERB
inlawrev-3379	1005	24	to	to	PART
inlawrev-3379	1005	25	be	be	AUX
inlawrev-3379	1005	26	paid	pay	VERB
inlawrev-3379	1005	27	under	under	ADP
inlawrev-3379	1005	28	the	the	DET
inlawrev-3379	1005	29	table	table	NOUN
inlawrev-3379	1005	30	.	.	PUNCT
inlawrev-3379	1006	1	'	'	PUNCT
inlawrev-3379	1006	2	^^	^^	PUNCT
inlawrev-3379	1006	3	on	on	ADP
inlawrev-3379	1006	4	the	the	DET
inlawrev-3379	1006	5	other	other	ADJ
inlawrev-3379	1006	6	hand	hand	NOUN
inlawrev-3379	1006	7	,	,	PUNCT
inlawrev-3379	1006	8	the	the	DET
inlawrev-3379	1006	9	nondeductibility	nondeductibility	NOUN
inlawrev-3379	1006	10	ofwages	ofwage	NOUN
inlawrev-3379	1006	11	perpetuates	perpetuate	VERB
inlawrev-3379	1006	12	wage	wage	VERB
inlawrev-3379	1006	13	depression	depression	NOUN
inlawrev-3379	1006	14	and	and	CCONJ
inlawrev-3379	1006	15	allows	allow	VERB
inlawrev-3379	1006	16	an	an	DET
inlawrev-3379	1006	17	underground	underground	ADJ
inlawrev-3379	1006	18	,	,	PUNCT
inlawrev-3379	1006	19	often	often	ADV
inlawrev-3379	1006	20	illegal	illegal	ADJ
inlawrev-3379	1006	21	,	,	PUNCT
inlawrev-3379	1006	22	labor	labor	NOUN
inlawrev-3379	1006	23	market	market	NOUN
inlawrev-3379	1006	24	to	to	PART
inlawrev-3379	1006	25	thrive	thrive	VERB
inlawrev-3379	1006	26	.	.	PUNCT
inlawrev-3379	1007	1	a	a	DET
inlawrev-3379	1007	2	salary	salary	NOUN
inlawrev-3379	1007	3	deduction	deduction	NOUN
inlawrev-3379	1007	4	for	for	ADP
inlawrev-3379	1007	5	in	in	ADP
inlawrev-3379	1007	6	-	-	PUNCT
inlawrev-3379	1007	7	home	home	NOUN
inlawrev-3379	1007	8	child	child	NOUN
inlawrev-3379	1007	9	care	care	NOUN
inlawrev-3379	1007	10	providers	provider	NOUN
inlawrev-3379	1007	11	legitimizes	legitimize	VERB
inlawrev-3379	1007	12	the	the	DET
inlawrev-3379	1007	13	employer	employer	NOUN
inlawrev-3379	1007	14	/	/	SYM
inlawrev-3379	1007	15	employee	employee	NOUN
inlawrev-3379	1007	16	relationship	relationship	NOUN
inlawrev-3379	1007	17	.	.	PUNCT
inlawrev-3379	1008	1	treating	treat	VERB
inlawrev-3379	1008	2	child	child	NOUN
inlawrev-3379	1008	3	care	care	NOUN
inlawrev-3379	1008	4	workers	worker	NOUN
inlawrev-3379	1008	5	as	as	ADP
inlawrev-3379	1008	6	"	"	PUNCT
inlawrev-3379	1008	7	real	real	ADJ
inlawrev-3379	1008	8	"	"	PUNCT
inlawrev-3379	1008	9	employees	employee	NOUN
inlawrev-3379	1008	10	lifts	lift	VERB
inlawrev-3379	1008	11	the	the	DET
inlawrev-3379	1008	12	veil	veil	NOUN
inlawrev-3379	1008	13	ofsecrecy	ofsecrecy	NOUN
inlawrev-3379	1008	14	that	that	PRON
inlawrev-3379	1008	15	shrouds	shroud	VERB
inlawrev-3379	1008	16	domestic	domestic	ADJ
inlawrev-3379	1008	17	service	service	NOUN
inlawrev-3379	1008	18	.	.	PUNCT
inlawrev-3379	1009	1	implementation	implementation	NOUN
inlawrev-3379	1009	2	of	of	ADP
inlawrev-3379	1009	3	a	a	DET
inlawrev-3379	1009	4	federal	federal	ADJ
inlawrev-3379	1009	5	tax	tax	NOUN
inlawrev-3379	1009	6	policy	policy	NOUN
inlawrev-3379	1009	7	that	that	PRON
inlawrev-3379	1009	8	recognizes	recognize	VERB
inlawrev-3379	1009	9	domestic	domestic	ADJ
inlawrev-3379	1009	10	work	work	NOUN
inlawrev-3379	1009	11	as	as	ADP
inlawrev-3379	1009	12	employment	employment	NOUN
inlawrev-3379	1009	13	,	,	PUNCT
inlawrev-3379	1009	14	and	and	CCONJ
inlawrev-3379	1009	15	domestic	domestic	ADJ
inlawrev-3379	1009	16	workers	worker	NOUN
inlawrev-3379	1009	17	as	as	ADP
inlawrev-3379	1009	18	employees	employee	NOUN
inlawrev-3379	1009	19	,	,	PUNCT
inlawrev-3379	1009	20	is	be	AUX
inlawrev-3379	1009	21	the	the	DET
inlawrev-3379	1009	22	first	first	ADJ
inlawrev-3379	1009	23	step	step	NOUN
inlawrev-3379	1009	24	toward	toward	ADP
inlawrev-3379	1009	25	nannies	nanny	NOUN
inlawrev-3379	1009	26	gaining	gain	VERB
inlawrev-3379	1009	27	parity	parity	NOUN
inlawrev-3379	1009	28	with	with	ADP
inlawrev-3379	1009	29	other	other	ADJ
inlawrev-3379	1009	30	workers	worker	NOUN
inlawrev-3379	1009	31	with	with	ADP
inlawrev-3379	1009	32	respect	respect	NOUN
inlawrev-3379	1009	33	to	to	PART
inlawrev-3379	1009	34	pay	pay	VERB
inlawrev-3379	1009	35	,	,	PUNCT
inlawrev-3379	1009	36	benefits	benefit	NOUN
inlawrev-3379	1009	37	,	,	PUNCT
inlawrev-3379	1009	38	and	and	CCONJ
inlawrev-3379	1009	39	working	working	NOUN
inlawrev-3379	1009	40	conditions	condition	NOUN
inlawrev-3379	1009	41	.	.	PUNCT
inlawrev-3379	1010	1	conclusion	conclusion	NOUN
inlawrev-3379	1010	2	the	the	DET
inlawrev-3379	1010	3	devalued	devalue	VERB
inlawrev-3379	1010	4	status	status	NOUN
inlawrev-3379	1010	5	of	of	ADP
inlawrev-3379	1010	6	domestic	domestic	ADJ
inlawrev-3379	1010	7	work	work	NOUN
inlawrev-3379	1010	8	is	be	AUX
inlawrev-3379	1010	9	reflected	reflect	VERB
inlawrev-3379	1010	10	in	in	ADP
inlawrev-3379	1010	11	laws	law	NOUN
inlawrev-3379	1010	12	that	that	PRON
inlawrev-3379	1010	13	fail	fail	VERB
inlawrev-3379	1010	14	to	to	PART
inlawrev-3379	1010	15	provide	provide	VERB
inlawrev-3379	1010	16	domestic	domestic	ADJ
inlawrev-3379	1010	17	workers	worker	NOUN
inlawrev-3379	1010	18	with	with	ADP
inlawrev-3379	1010	19	benefits	benefit	NOUN
inlawrev-3379	1010	20	afforded	afford	VERB
inlawrev-3379	1010	21	to	to	ADP
inlawrev-3379	1010	22	other	other	ADJ
inlawrev-3379	1010	23	workers	worker	NOUN
inlawrev-3379	1010	24	.	.	PUNCT
inlawrev-3379	1011	1	disregard	disregard	NOUN
inlawrev-3379	1011	2	for	for	ADP
inlawrev-3379	1011	3	the	the	DET
inlawrev-3379	1011	4	interests	interest	NOUN
inlawrev-3379	1011	5	of	of	ADP
inlawrev-3379	1011	6	domestic	domestic	ADJ
inlawrev-3379	1011	7	workers	worker	NOUN
inlawrev-3379	1011	8	is	be	AUX
inlawrev-3379	1011	9	reflected	reflect	VERB
inlawrev-3379	1011	10	in	in	ADP
inlawrev-3379	1011	11	a	a	DET
inlawrev-3379	1011	12	federal	federal	ADJ
inlawrev-3379	1011	13	tax	tax	NOUN
inlawrev-3379	1011	14	policy	policy	NOUN
inlawrev-3379	1011	15	that	that	PRON
inlawrev-3379	1011	16	fails	fail	VERB
inlawrev-3379	1011	17	to	to	PART
inlawrev-3379	1011	18	enforce	enforce	VERB
inlawrev-3379	1011	19	federal	federal	ADJ
inlawrev-3379	1011	20	employment	employment	NOUN
inlawrev-3379	1011	21	tax	tax	NOUN
inlawrev-3379	1011	22	requirements	requirement	NOUN
inlawrev-3379	1011	23	and	and	CCONJ
inlawrev-3379	1011	24	treats	treat	NOUN
inlawrev-3379	1011	25	salaries	salary	NOUN
inlawrev-3379	1011	26	paid	pay	VERB
inlawrev-3379	1011	27	to	to	ADP
inlawrev-3379	1011	28	domestic	domestic	ADJ
inlawrev-3379	1011	29	workers	worker	NOUN
inlawrev-3379	1011	30	differently	differently	ADV
inlawrev-3379	1011	31	from	from	ADP
inlawrev-3379	1011	32	salaries	salary	NOUN
inlawrev-3379	1011	33	paid	pay	VERB
inlawrev-3379	1011	34	to	to	ADP
inlawrev-3379	1011	35	workers	worker	NOUN
inlawrev-3379	1011	36	who	who	PRON
inlawrev-3379	1011	37	provide	provide	VERB
inlawrev-3379	1011	38	labor	labor	NOUN
inlawrev-3379	1011	39	outside	outside	ADP
inlawrev-3379	1011	40	of	of	ADP
inlawrev-3379	1011	41	private	private	ADJ
inlawrev-3379	1011	42	homes	home	NOUN
inlawrev-3379	1011	43	.	.	PUNCT
inlawrev-3379	1012	1	absent	absent	ADJ
inlawrev-3379	1012	2	the	the	DET
inlawrev-3379	1012	3	grant	grant	NOUN
inlawrev-3379	1012	4	of	of	ADP
inlawrev-3379	1012	5	true	true	ADJ
inlawrev-3379	1012	6	employee	employee	NOUN
inlawrev-3379	1012	7	status	status	NOUN
inlawrev-3379	1012	8	to	to	ADP
inlawrev-3379	1012	9	domestic	domestic	ADJ
inlawrev-3379	1012	10	workers	worker	NOUN
inlawrev-3379	1012	11	,	,	PUNCT
inlawrev-3379	1012	12	they	they	PRON
inlawrev-3379	1012	13	will	will	AUX
inlawrev-3379	1012	14	continue	continue	VERB
inlawrev-3379	1012	15	to	to	PART
inlawrev-3379	1012	16	be	be	AUX
inlawrev-3379	1012	17	denied	deny	VERB
inlawrev-3379	1012	18	the	the	DET
inlawrev-3379	1012	19	employment	employment	NOUN
inlawrev-3379	1012	20	benefits	benefit	NOUN
inlawrev-3379	1012	21	to	to	PART
inlawrev-3379	1012	22	which	which	PRON
inlawrev-3379	1012	23	every	every	DET
inlawrev-3379	1012	24	laborer	laborer	NOUN
inlawrev-3379	1012	25	is	be	AUX
inlawrev-3379	1012	26	entitled	entitle	VERB
inlawrev-3379	1012	27	.	.	PUNCT
inlawrev-3379	1013	1	1	1	NUM
inlawrev-3379	1013	2	85	85	NUM
inlawrev-3379	1013	3	.	.	PUNCT
inlawrev-3379	1014	1	see	see	VERB
inlawrev-3379	1014	2	frum	frum	PROPN
inlawrev-3379	1014	3	,	,	PUNCT
inlawrev-3379	1014	4	supra	supra	PROPN
inlawrev-3379	1014	5	89	89	NUM
inlawrev-3379	1014	6	(	(	PUNCT
inlawrev-3379	1014	7	theorizing	theorize	VERB
inlawrev-3379	1014	8	that	that	SCONJ
inlawrev-3379	1014	9	the	the	DET
inlawrev-3379	1014	10	market	market	NOUN
inlawrev-3379	1014	11	for	for	ADP
inlawrev-3379	1014	12	domestic	domestic	ADJ
inlawrev-3379	1014	13	servants	servant	NOUN
inlawrev-3379	1014	14	is	be	AUX
inlawrev-3379	1014	15	choked	choke	VERB
inlawrev-3379	1014	16	by	by	ADP
inlawrev-3379	1014	17	two	two	NUM
inlawrev-3379	1014	18	pressures	pressure	NOUN
inlawrev-3379	1014	19	,	,	PUNCT
inlawrev-3379	1014	20	one	one	NUM
inlawrev-3379	1014	21	economic	economic	ADJ
inlawrev-3379	1014	22	,	,	PUNCT
inlawrev-3379	1014	23	the	the	DET
inlawrev-3379	1014	24	non	non	ADJ
inlawrev-3379	1014	25	-	-	NOUN
inlawrev-3379	1014	26	deductibility	deductibility	NOUN
inlawrev-3379	1014	27	of	of	ADP
inlawrev-3379	1014	28	child	child	NOUN
inlawrev-3379	1014	29	care	care	NOUN
inlawrev-3379	1014	30	expenses	expense	NOUN
inlawrev-3379	1014	31	,	,	PUNCT
inlawrev-3379	1014	32	the	the	DET
inlawrev-3379	1014	33	other	other	ADJ
inlawrev-3379	1014	34	cultural	cultural	NOUN
inlawrev-3379	1014	35	)	)	PUNCT
inlawrev-3379	1014	36	.	.	PUNCT
inlawrev-3379	1015	1	1	1	NUM
inlawrev-3379	1015	2	86	86	NUM
inlawrev-3379	1015	3	.	.	PUNCT
inlawrev-3379	1016	1	see	see	VERB
inlawrev-3379	1016	2	i	i	PRON
inlawrev-3379	1016	3	d.	d.	PROPN
inlawrev-3379	1016	4	because	because	SCONJ
inlawrev-3379	1016	5	a	a	DET
inlawrev-3379	1016	6	secretary	secretary	NOUN
inlawrev-3379	1016	7	's	's	PART
inlawrev-3379	1016	8	wages	wage	NOUN
inlawrev-3379	1016	9	are	be	AUX
inlawrev-3379	1016	10	deductible	deductible	ADJ
inlawrev-3379	1016	11	,	,	PUNCT
inlawrev-3379	1016	12	the	the	DET
inlawrev-3379	1016	13	employer	employer	NOUN
inlawrev-3379	1016	14	will	will	AUX
inlawrev-3379	1016	15	report	report	VERB
inlawrev-3379	1016	16	them	they	PRON
inlawrev-3379	1016	17	even	even	ADV
inlawrev-3379	1016	18	if	if	SCONJ
inlawrev-3379	1016	19	the	the	DET
inlawrev-3379	1016	20	secretary	secretary	NOUN
inlawrev-3379	1016	21	would	would	AUX
inlawrev-3379	1016	22	be	be	AUX
inlawrev-3379	1016	23	preferred	prefer	VERB
inlawrev-3379	1016	24	to	to	PART
inlawrev-3379	1016	25	be	be	AUX
inlawrev-3379	1016	26	paid	pay	VERB
inlawrev-3379	1016	27	under	under	ADP
inlawrev-3379	1016	28	the	the	DET
inlawrev-3379	1016	29	table	table	NOUN
inlawrev-3379	1016	30	.	.	PUNCT
inlawrev-3379	1017	1	but	but	CCONJ
inlawrev-3379	1017	2	when	when	SCONJ
inlawrev-3379	1017	3	a	a	DET
inlawrev-3379	1017	4	nanny	nanny	NOUN
inlawrev-3379	1017	5	asks	ask	VERB
inlawrev-3379	1017	6	to	to	PART
inlawrev-3379	1017	7	be	be	AUX
inlawrev-3379	1017	8	paid	pay	VERB
inlawrev-3379	1017	9	under	under	ADP
inlawrev-3379	1017	10	the	the	DET
inlawrev-3379	1017	11	table	table	NOUN
inlawrev-3379	1017	12	,	,	PUNCT
inlawrev-3379	1017	13	the	the	DET
inlawrev-3379	1017	14	employer	employer	NOUN
inlawrev-3379	1017	15	loses	lose	VERB
inlawrev-3379	1017	16	nothing	nothing	PRON
inlawrev-3379	1017	17	by	by	ADP
inlawrev-3379	1017	18	winking	wink	VERB
inlawrev-3379	1017	19	at	at	ADP
inlawrev-3379	1017	20	the	the	DET
inlawrev-3379	1017	21	illegality	illegality	NOUN
inlawrev-3379	1017	22	.	.	PUNCT
inlawrev-3379	1018	1	see	see	VERB
inlawrev-3379	1018	2	i	i	PRON
inlawrev-3379	1018	3	d.	d.	PROPN