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<div class="mw-indicators"> </div> <div id="siteSub" class="noprint">From Wikipedia, the free encyclopedia</div> </div> <div id="contentSub"><div id="mw-content-subtitle"></div></div> <div id="mw-content-text" class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="en" dir="ltr"><div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">US federal tax legislation</div> <style data-mw-deduplicate="TemplateStyles:r1257001546">.mw-parser-output .infobox-subbox{padding:0;border:none;margin:-3px;width:auto;min-width:100%;font-size:100%;clear:none;float:none;background-color:transparent}.mw-parser-output .infobox-3cols-child{margin:auto}.mw-parser-output .infobox .navbar{font-size:100%}@media screen{html.skin-theme-clientpref-night .mw-parser-output .infobox-full-data:not(.notheme)>div:not(.notheme)[style]{background:#1f1f23!important;color:#f8f9fa}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .infobox-full-data:not(.notheme) div:not(.notheme){background:#1f1f23!important;color:#f8f9fa}}@media(min-width:640px){body.skin--responsive .mw-parser-output .infobox-table{display:table!important}body.skin--responsive .mw-parser-output .infobox-table>caption{display:table-caption!important}body.skin--responsive .mw-parser-output .infobox-table>tbody{display:table-row-group}body.skin--responsive .mw-parser-output .infobox-table tr{display:table-row!important}body.skin--responsive .mw-parser-output .infobox-table th,body.skin--responsive .mw-parser-output .infobox-table td{padding-left:inherit;padding-right:inherit}}</style><table class="infobox"><caption class="infobox-title" style="padding-bottom:0.25em">Tax Reform Act of 1986</caption><tbody><tr><td colspan="2" class="infobox-image"><span typeof="mw:File"><a href="/wiki/File:Great_Seal_of_the_United_States_(obverse).svg" class="mw-file-description"><img alt="Great Seal of the United States" src="//upload.wikimedia.org/wikipedia/commons/thumb/5/5c/Great_Seal_of_the_United_States_%28obverse%29.svg/140px-Great_Seal_of_the_United_States_%28obverse%29.svg.png" decoding="async" width="140" height="140" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/5c/Great_Seal_of_the_United_States_%28obverse%29.svg/210px-Great_Seal_of_the_United_States_%28obverse%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/5c/Great_Seal_of_the_United_States_%28obverse%29.svg/280px-Great_Seal_of_the_United_States_%28obverse%29.svg.png 2x" data-file-width="600" data-file-height="600" /></a></span></td></tr><tr><th scope="row" class="infobox-label" style="padding-top:0.245em;line-height:1.15em;padding-right:0.65em">Long title</th><td class="infobox-data" style="text-align:left;line-height:1.3em">An Act to reform the internal revenue laws of the United States.</td></tr><tr><th scope="row" class="infobox-label" style="padding-top:0.245em;line-height:1.15em;padding-right:0.65em"><a href="/wiki/Acronym" title="Acronym">Acronyms</a> <style data-mw-deduplicate="TemplateStyles:r886047488">.mw-parser-output .nobold{font-weight:normal}</style><span class="nobold">(colloquial)</span></th><td class="infobox-data" style="text-align:left;line-height:1.3em">TRA</td></tr><tr><th scope="row" class="infobox-label" style="padding-top:0.245em;line-height:1.15em;padding-right:0.65em">Nicknames</th><td class="infobox-data" style="text-align:left;line-height:1.3em">Tax Reform Act of 1985</td></tr><tr><th scope="row" class="infobox-label" style="padding-top:0.245em;line-height:1.15em;padding-right:0.65em">Enacted by</th><td class="infobox-data" style="text-align:left;line-height:1.3em">the <a href="/wiki/99th_United_States_Congress" title="99th United States Congress">99th United States Congress</a></td></tr><tr><th scope="row" class="infobox-label" style="padding-top:0.245em;line-height:1.15em;padding-right:0.65em">Effective</th><td class="infobox-data" style="text-align:left;line-height:1.3em">October 22, 1986</td></tr><tr><th colspan="2" class="infobox-header" style="background:#bbddff">Citations</th></tr><tr><th scope="row" class="infobox-label" style="padding-top:0.245em;line-height:1.15em;padding-right:0.65em">Public law</th><td class="infobox-data" style="text-align:left;line-height:1.3em"><a rel="nofollow" class="external text" href="https://www.gpo.gov/fdsys/pkg/STATUTE-100/pdf/STATUTE-100-Pg2085.pdf">99-514</a></td></tr><tr><th scope="row" class="infobox-label" style="padding-top:0.245em;line-height:1.15em;padding-right:0.65em"><a href="/wiki/United_States_Statutes_at_Large" title="United States Statutes at Large"><span class="wrap">Statutes at Large</span></a></th><td class="infobox-data" style="text-align:left;line-height:1.3em">100 <a href="/wiki/United_States_Statutes_at_Large" title="United States Statutes at Large">Stat.</a> <a rel="nofollow" class="external text" href="https://legislink.org/us/stat-100-2085">2085</a></td></tr><tr><th colspan="2" class="infobox-header" style="background:#bbddff">Codification</th></tr><tr><th scope="row" class="infobox-label" style="padding-top:0.245em;line-height:1.15em;padding-right:0.65em">Titles amended</th><td class="infobox-data" style="text-align:left;line-height:1.3em"><a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.: Internal Revenue Code</a></td></tr><tr><th scope="row" class="infobox-label" style="padding-top:0.245em;line-height:1.15em;padding-right:0.65em">U.S.C. sections amended</th><td class="infobox-data" style="text-align:left;line-height:1.3em"><a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/1">§ 1</a> et seq.</td></tr><tr><th colspan="2" class="infobox-header" style="background:#bbddff"><span class="nourlexpansion"><a rel="nofollow" class="external text" href="http://thomas.loc.gov/cgi-bin/bdquery/z?d099:HR03838:@@@R">Legislative history</a></span></th></tr><tr><td colspan="2" class="infobox-full-data" style="text-align:left;line-height:1.3em"><div><ul style="line-height:1.3em;text-align:left"><li><b>Introduced</b> in the House as <a rel="nofollow" class="external text" href="https://www.congress.gov/bill/99th-congress/house-bill/3838">H.R. 3838</a> by <a href="/wiki/Dan_Rostenkowski" title="Dan Rostenkowski">Dan Rostenkowski</a> (<a href="/wiki/Democratic_Party_(United_States)" title="Democratic Party (United States)">D</a>–<a href="/wiki/Illinois" title="Illinois">IL</a>) on December 3, 1985</li><li><b>Committee consideration</b> by <a href="/wiki/United_States_House_Committee_on_Ways_and_Means" title="United States House Committee on Ways and Means">House Ways and Means</a>, <a href="/wiki/United_States_Senate_Committee_on_Finance" title="United States Senate Committee on Finance">Senate Finance</a></li><li><b>Passed the House</b> on December 17, 1985 (passed voice vote)</li><li><b>Passed the Senate</b> on June 24, 1986 (<a rel="nofollow" class="external text" href="https://www.govtrack.us/congress/votes/99-1986/s529">97-3</a>)</li><li><b>Reported by the joint conference committee</b> on September 18, 1986; <b>agreed to by the House</b> on September 25, 1986 (<a rel="nofollow" class="external text" href="https://www.govtrack.us/congress/votes/99-1986/h818">292-136</a>) and by the <b>Senate</b> on September 27, 1986 (<a rel="nofollow" class="external text" href="https://www.govtrack.us/congress/votes/99-1986/s677">74-23</a>)</li><li><b>Signed into law</b> by President <a href="/wiki/Ronald_Reagan" title="Ronald Reagan">Ronald Reagan</a> on October 22, 1986</li></ul></div></td></tr></tbody></table> <p>The <b>Tax Reform Act of 1986</b> (TRA) was passed by the <a href="/wiki/99th_United_States_Congress" title="99th United States Congress">99th United States Congress</a> and signed into law by President <a href="/wiki/Ronald_Reagan" title="Ronald Reagan">Ronald Reagan</a> on October 22, 1986. </p><p>The Tax Reform Act of 1986 was the top domestic priority of President Reagan's second term. The act lowered federal income tax rates, decreasing the number of tax brackets and reducing the top tax rate from 50 percent to 28 percent. The act also expanded the <a href="/wiki/Earned_income_tax_credit" title="Earned income tax credit">earned income tax credit</a>, the <a href="/wiki/Standard_deduction" title="Standard deduction">standard deduction</a>, and the <a href="/wiki/Personal_exemption" title="Personal exemption">personal exemption</a>, removing approximately six million lower-income Americans from the tax base. Offsetting these cuts, the act increased the <a href="/wiki/Alternative_minimum_tax" title="Alternative minimum tax">alternative minimum tax</a> and eliminated many tax deductions, including deductions for rental housing, <a href="/wiki/Individual_retirement_account" title="Individual retirement account">individual retirement accounts</a>, and <a href="/wiki/Depreciation" title="Depreciation">depreciation</a>. </p><p>Although the tax reform was projected to be revenue-neutral, it was popularly referred to as the second round of <a href="/wiki/Reagan_tax_cuts" title="Reagan tax cuts">Reagan tax cuts</a> (following the <a href="/wiki/Economic_Recovery_Tax_Act_of_1981" title="Economic Recovery Tax Act of 1981">Economic Recovery Tax Act of 1981</a>). The bill passed with majority support in both the <a href="/wiki/United_States_House_of_Representatives" title="United States House of Representatives">House of Representatives</a> and the <a href="/wiki/United_States_Senate" title="United States Senate">Senate</a>, receiving the votes of majorities among both congressional <a href="/wiki/Republican_Party_(United_States)" title="Republican Party (United States)">Republicans</a> and <a href="/wiki/Democratic_Party_(United_States)" title="Democratic Party (United States)">Democrats</a>, including Democratic Speaker of the House <a href="/wiki/Tip_O%27Neill" title="Tip O'Neill">Tip O'Neill</a>. </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Passage">Passage</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_Reform_Act_of_1986&action=edit&section=1" title="Edit section: Passage"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>After his victory in the <a href="/wiki/1984_United_States_presidential_election" title="1984 United States presidential election">1984 presidential election</a>, President <a href="/wiki/Ronald_Reagan" title="Ronald Reagan">Ronald Reagan</a> made simplification of the tax code the central focus of his second term domestic agenda.<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> Working with <a href="/wiki/Speaker_of_the_United_States_House_of_Representatives" title="Speaker of the United States House of Representatives">Speaker of the House</a> <a href="/wiki/Tip_O%27Neill" title="Tip O'Neill">Tip O'Neill</a>, a Democrat who also favored tax reform, Reagan overcame significant opposition from members of Congress in both parties to pass the Tax Reform Act of 1986.<sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Income_tax_rates">Income tax rates</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_Reform_Act_of_1986&action=edit&section=2" title="Edit section: Income tax rates"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The top tax rate for individuals for tax year 1987 was lowered from 50% to 33%.<sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> Many lower level tax brackets were consolidated, and the upper income level of the bottom rate (married filing jointly) was increased from $5,720/year to $29,750/year. This package ultimately consolidated tax brackets from fifteen levels of income to four levels of income.<sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> The <a href="/wiki/Standard_deduction" title="Standard deduction">standard deduction</a>, <a href="/wiki/Personal_exemption" title="Personal exemption">personal exemption</a>, and <a href="/wiki/Earned_income_credit" class="mw-redirect" title="Earned income credit">earned income credit</a> were also expanded, resulting in the removal of six million poor Americans from the income tax roll and a reduction of income tax liability across all income levels.<sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> The higher standard deduction substantially simplified the preparation of tax returns for many individuals.<sup id="cite_ref-Longley2007-p.49_7-0" class="reference"><a href="#cite_note-Longley2007-p.49-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> </p><p>For tax year 1987, the Act provided a graduated rate structure of 15%/28%/33%. Beginning with tax year 1988, the Act provided a nominal rate structure of 15%/28%/33%.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="Text of the Act seems to say 15%/28%, not sure where the 33% bracket came from. (November 2021)">citation needed</span></a></i>]</sup> However, beginning with 1988, taxpayers having taxable income higher than a certain level were taxed at an effective rate of about 28%.<sup id="cite_ref-8" class="reference"><a href="#cite_note-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup> This was jettisoned in the <a href="/wiki/Omnibus_Budget_Reconciliation_Act_of_1990" title="Omnibus Budget Reconciliation Act of 1990">Omnibus Budget Reconciliation Act of 1990</a>, otherwise known as the "Bush tax increase", which violated his <a href="/wiki/Read_my_lips:_no_new_taxes" title="Read my lips: no new taxes">Taxpayer Protection Pledge</a>. </p> <div class="mw-heading mw-heading2"><h2 id="Tax_incentives">Tax incentives</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_Reform_Act_of_1986&action=edit&section=3" title="Edit section: Tax incentives"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The Act also increased incentives favoring investment in owner-occupied housing relative to rental housing. Prior to the Act, all personal interest was deductible.<sup id="cite_ref-Tax_Policy_1_9-0" class="reference"><a href="#cite_note-Tax_Policy_1-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> Subsequently, only <a href="/wiki/Home_mortgage_interest_deduction" title="Home mortgage interest deduction">home mortgage interest</a> was deductible, including interest on home equity loans. The Act phased out many investment incentives for rental housing, through extending the depreciation period of rental property from 15–19 years to 27.5 years. It also discouraged real estate investing by eliminating the deduction for passive losses.<sup id="cite_ref-10" class="reference"><a href="#cite_note-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> To the extent that low-income people may be more likely to live in rental housing than in owner-occupied housing, this provision of the Act could have had the tendency to decrease the new supply of housing accessible to low-income people. The <a href="/wiki/Low-Income_Housing_Tax_Credit" title="Low-Income Housing Tax Credit">Low-Income Housing Tax Credit</a> was added to the Act to provide some balance and encourage investment in multifamily housing for the poor. </p><p>Moreover, interest on consumer loans such as credit card debt was no longer deductible. An existing provision in the tax code, called Income Averaging, which reduced taxes for those only recently making a much higher salary than before, was eliminated (although later partially reinstated, for farmers in 1997 and for fishermen in 2004). The Act, however, increased the personal exemption and standard deduction. </p><p>The <a href="/wiki/Individual_retirement_account" title="Individual retirement account">individual retirement account</a> (IRA) deduction was severely restricted. The IRA had been created as part of the <a href="/wiki/Employee_Retirement_Income_Security_Act_of_1974" title="Employee Retirement Income Security Act of 1974">Employee Retirement Income Security Act of 1974</a>, where employees not covered by a pension plan could contribute the lesser of $1500 or 15% of earned income.<sup id="cite_ref-11" class="reference"><a href="#cite_note-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> The <a href="/wiki/Economic_Recovery_Tax_Act_of_1981" title="Economic Recovery Tax Act of 1981">Economic Recovery Tax Act of 1981</a> (ERTA) removed the pension plan clause and raised the contribution limit to the lesser of $2000 or 100% of earned income. The 1986 Tax Reform Act retained the $2000 contribution limit, but restricted the deductibility for households that have pension plan coverage and have moderate to high incomes. Non-deductible contributions were allowed. </p><p><a href="/wiki/Depreciation" title="Depreciation">Depreciation</a> deductions were also curtailed. Prior to ERTA, depreciation was based on "useful life" calculations provided by the Treasury Department. ERTA set up the "accelerated cost recovery system" (ACRS). This set up a series of useful lives based on three years for technical equipment, five years for non-technical office equipment, ten years for industrial equipment, and fifteen years for real property. TRA86 lengthened these lives, and lengthened them further for taxpayers covered by the alternative minimum tax (AMT). These latter, longer lives approximate "economic depreciation," a concept economists have used to determine the actual life of an asset relative to its economic value. </p><p>Defined contribution (DC) pension contributions were curtailed. The law prior to TRA86 was that DC pension limits were the lesser of 25% of compensation or $30,000. This could be accomplished by any combination of elective deferrals and profit sharing contributions. TRA86 introduced an elective deferral limit of $7000, indexed to inflation. Since the profit sharing percentage must be uniform for all employees, this had the intended result of making more equitable contributions to 401(k)'s and other types of DC pension plans. </p><p>The 1986 Tax Reform Act introduced the General Nondiscrimination rules which applied to qualified pension plans and 403(b) plans that for private sector employers. It did not allow such pension plans to discriminate in favor of highly compensated employees. A highly compensated employee for the purposes of testing a plan's compliance for the 2006 plan year is any employee whose compensation exceeded $95,000 in the 2005 plan year. Therefore, all new hires are by definition nonhighly compensated employees. A plan could not give benefits or contributions on a more favorable basis for the highly compensated employees if it cannot pass the minimum coverage test and the minimum participation test. </p> <div class="mw-heading mw-heading2"><h2 id="Fraudulent_dependents">Fraudulent dependents</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_Reform_Act_of_1986&action=edit&section=4" title="Edit section: Fraudulent dependents"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The Act required people claiming children as dependents on their tax returns to obtain and list a <a href="/wiki/Social_Security_number" title="Social Security number">Social Security number</a> for every claimed child, to verify the child's existence. Before this act, parents claiming <a href="/wiki/Tax_deduction" title="Tax deduction">tax deductions</a> were on the <a href="/wiki/Honor_system" title="Honor system">honor system</a> not to lie about the number of children they supported. The requirement was phased in, and initially Social Security numbers were required only for children over the age of 5. During the first year, this anti-fraud change resulted in seven million fewer dependents being claimed, nearly all of which are believed to have involved either children that never existed, or tax deductions improperly claimed by non-custodial parents.<sup id="cite_ref-12" class="reference"><a href="#cite_note-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Changes_to_the_AMT">Changes to the AMT</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_Reform_Act_of_1986&action=edit&section=5" title="Edit section: Changes to the AMT"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The original <a href="/wiki/Alternative_minimum_tax" title="Alternative minimum tax">alternative minimum tax</a> targeted tax shelters used by a few wealthy households. However, the Tax Reform Act of 1986 greatly expanded the AMT to aim at a different set of deductions that most Americans receive. Things like the personal exemption, state and local taxes, the standard deduction, <a href="/wiki/Private_activity_bond" title="Private activity bond">private activity bond</a> interest, certain expenses like union dues and even some medical costs for the seriously ill could now trigger the AMT. In 2007, the New York Times reported, "A law for untaxed rich investors was refocused on families who own their homes in high tax states."<sup id="cite_ref-13" class="reference"><a href="#cite_note-13"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Passive_losses_and_tax_shelters">Passive losses and tax shelters</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_Reform_Act_of_1986&action=edit&section=6" title="Edit section: Passive losses and tax shelters"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/469">§ 469</a> (relating to limitations on deductions for passive activity losses and limitations on passive activity credits) removed many <a href="/wiki/Tax_shelter" title="Tax shelter">tax shelters</a>, especially for real estate investments. This contributed to the end of the real estate boom of the early-to-mid 1980s, which in turn was the primary cause of the U.S. <a href="/wiki/Savings_and_loan_crisis" title="Savings and loan crisis">savings and loan crisis</a>. </p><p>Prior to 1986, passive investors were able to use real estate losses to offset taxable income. When losses from these deals were no longer able to be deducted, many investors sold their assets, which contributed to sinking real estate prices. </p><p>To help small landlords, The Tax Reform Act of 1986 included a temporary $25,000 net rental loss deduction, provided that the property was not personally used for the greater of 14 days or 10% of rental days, and adjusted gross income was less than $100,000. </p> <div class="mw-heading mw-heading2"><h2 id="Tax_treatment_of_technical_service_firms_employing_certain_professionals">Tax treatment of technical service firms employing certain professionals</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_Reform_Act_of_1986&action=edit&section=7" title="Edit section: Tax treatment of technical service firms employing certain professionals"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The Internal Revenue Code does not contain any definition or rules dealing with the issue of when a worker should be characterized for tax purposes as an employee, rather than as an independent contractor. The tax treatment depends on the application of (20) factors provided by common law, which varies by state. </p><p>Introduced by <a href="/wiki/United_States_Senate" title="United States Senate">Senator</a> <a href="/wiki/Daniel_Patrick_Moynihan" title="Daniel Patrick Moynihan">Daniel Patrick Moynihan</a>, Section 1706 added a subsection (d) to Section 530 of the <a href="/wiki/Revenue_Act_of_1978" title="Revenue Act of 1978">Revenue Act of 1978</a>, which removed "safe harbor" exception for independent contractor classification (which at the time avoided payroll taxes) for workers such as engineers, designers, drafters, computer professionals, and "similarly skilled" workers. </p><p>If the IRS determines that a third-party intermediary firm's worker previously treated as self-employed should have been classified as an employee, the IRS assesses substantial back taxes, penalties and interest on that third-party intermediary company, though not directly against the worker or the end client.<sup id="cite_ref-irs_14-0" class="reference"><a href="#cite_note-irs-14"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup> It does not apply to individuals directly contracted to clients.<sup id="cite_ref-medlawplus_15-0" class="reference"><a href="#cite_note-medlawplus-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup> </p><p>The change in the tax code was expected to offset tax revenue losses of other legislation Moynihan proposed that changed the law on foreign taxes of Americans working abroad.<sup id="cite_ref-16" class="reference"><a href="#cite_note-16"><span class="cite-bracket">[</span>16<span class="cite-bracket">]</span></a></sup> At least one firm simply adapted its business model to the new regulations.<sup id="cite_ref-17" class="reference"><a href="#cite_note-17"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup> A 1991 Treasury Department study found that tax compliance for technology professionals was among the highest of all self-employed workers and that Section 1706 would raise no additional tax revenue and could possibly result in losses as self-employed workers did not receive as many tax-free benefits as employees.<sup id="cite_ref-archive_18-0" class="reference"><a href="#cite_note-archive-18"><span class="cite-bracket">[</span>18<span class="cite-bracket">]</span></a></sup> </p><p>In one report in 2010, Moynihan's initiative was labeled "a favor to <a href="/wiki/IBM" title="IBM">IBM</a>."<sup id="cite_ref-19" class="reference"><a href="#cite_note-19"><span class="cite-bracket">[</span>19<span class="cite-bracket">]</span></a></sup> A suicide note by software professional <a href="/wiki/Joseph_Stack" class="mw-redirect" title="Joseph Stack">Joseph Stack</a>, who flew his airplane into a building housing IRS offices in February 2010, blamed his problems on many factors, including the Section 1706 change in the tax law while even mentioning Senator Moynihan by name, though no intermediary firm is mentioned, and failure to file a return was admitted.<sup id="cite_ref-webcitation_20-0" class="reference"><a href="#cite_note-webcitation-20"><span class="cite-bracket">[</span>20<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Name_of_the_Internal_Revenue_Code">Name of the Internal Revenue Code</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_Reform_Act_of_1986&action=edit&section=8" title="Edit section: Name of the Internal Revenue Code"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Section 2(a) of the Act also officially changed the name of the <a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">Internal Revenue Code</a> from the <i>Internal Revenue Code of 1954</i> to the <i><a href="/wiki/Internal_Revenue_Code_of_1986" class="mw-redirect" title="Internal Revenue Code of 1986">Internal Revenue Code of 1986</a></i>. Although the Act made numerous amendments to the 1954 Code, it was not a re-enactment or a substantial re-codification or reorganization of the overall structure of the 1954 Code. Thus, the tax laws since 1954 (including those after 1986) have taken the form of amendments to the 1954 Code, although it is now called the 1986 Code. </p> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_Reform_Act_of_1986&action=edit&section=9" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist reflist-columns references-column-width" style="column-width: 30em;"> <ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text">Brands, pp. 540-541</span> </li> <li id="cite_note-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-2">^</a></b></span> <span class="reference-text">Brands, pp. 542-544</span> </li> <li id="cite_note-3"><span class="mw-cite-backlink"><b><a href="#cite_ref-3">^</a></b></span> <span class="reference-text">Tax Rate Schedules, page 47, Instructions for 1987 Form 1040, Internal Revenue Service, U.S. Dep't of the Treasury.</span> </li> <li id="cite_note-4"><span class="mw-cite-backlink"><b><a href="#cite_ref-4">^</a></b></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://files.taxfoundation.org/legacy/docs/fed_individual_rate_history_nominal.pdf">"Federal Individual Income Tax Rates History"</a> <span class="cs1-format">(PDF)</span>. TaxFoundation.org. 1913–2013<span class="reference-accessdate">. Retrieved <span class="nowrap">2023-09-08</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Federal+Individual+Income+Tax+Rates+History&rft.pub=TaxFoundation.org&rft.date=1913%2F2013&rft_id=https%3A%2F%2Ffiles.taxfoundation.org%2Flegacy%2Fdocs%2Ffed_individual_rate_history_nominal.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+Reform+Act+of+1986" class="Z3988"></span></span> </li> <li id="cite_note-5"><span class="mw-cite-backlink"><b><a href="#cite_ref-5">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFBrownleeGraham2003" class="citation book cs1">Brownlee, Elliot; Graham, Hugh Davis (2003). <i>The Reagan Presidency: Pragmatic Conservatism & Its Legacies</i>. Lawrence, Kansas: University of Kansas Press. pp. 172–173.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=The+Reagan+Presidency%3A+Pragmatic+Conservatism+%26+Its+Legacies&rft.place=Lawrence%2C+Kansas&rft.pages=172-173&rft.pub=University+of+Kansas+Press&rft.date=2003&rft.aulast=Brownlee&rft.aufirst=Elliot&rft.au=Graham%2C+Hugh+Davis&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+Reform+Act+of+1986" class="Z3988"></span></span> </li> <li id="cite_note-6"><span class="mw-cite-backlink"><b><a href="#cite_ref-6">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFSteuerle1992" class="citation book cs1">Steuerle, C. Eugene (1992). <a rel="nofollow" class="external text" href="https://archive.org/details/taxdecadehowtaxe0000steu/page/122"><i>The Tax Decade: How Taxes Came to Dominate the Public Agenda</i></a>. Washington D.C.: The Urban Institute Press. p. <a rel="nofollow" class="external text" href="https://archive.org/details/taxdecadehowtaxe0000steu/page/122">122</a>. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/0-87766-523-0" title="Special:BookSources/0-87766-523-0"><bdi>0-87766-523-0</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=The+Tax+Decade%3A+How+Taxes+Came+to+Dominate+the+Public+Agenda&rft.place=Washington+D.C.&rft.pages=122&rft.pub=The+Urban+Institute+Press&rft.date=1992&rft.isbn=0-87766-523-0&rft.aulast=Steuerle&rft.aufirst=C.+Eugene&rft_id=https%3A%2F%2Farchive.org%2Fdetails%2Ftaxdecadehowtaxe0000steu%2Fpage%2F122&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+Reform+Act+of+1986" class="Z3988"></span></span> </li> <li id="cite_note-Longley2007-p.49-7"><span class="mw-cite-backlink"><b><a href="#cite_ref-Longley2007-p.49_7-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFLongleyMayerSchallerSloan2007" class="citation book cs1">Longley, Kyle; Mayer, Jeremy D.; Schaller, Michael; Sloan, John W. (2007). <i>Deconstructing Reagan: Conservative Mythology and America's Fortieth President</i>. Armonk, N.Y.: M.E. Sharpe. p. 49. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-0-7656-1590-9" title="Special:BookSources/978-0-7656-1590-9"><bdi>978-0-7656-1590-9</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Deconstructing+Reagan%3A+Conservative+Mythology+and+America%27s+Fortieth+President&rft.place=Armonk%2C+N.Y.&rft.pages=49&rft.pub=M.E.+Sharpe&rft.date=2007&rft.isbn=978-0-7656-1590-9&rft.aulast=Longley&rft.aufirst=Kyle&rft.au=Mayer%2C+Jeremy+D.&rft.au=Schaller%2C+Michael&rft.au=Sloan%2C+John+W.&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+Reform+Act+of+1986" class="Z3988"></span></span> </li> <li id="cite_note-8"><span class="mw-cite-backlink"><b><a href="#cite_ref-8">^</a></b></span> <span class="reference-text">Tax Rate Schedules, page 51, Instructions for 1988 Form 1040, Internal Revenue Service, U.S. Dep't of the Treasury.</span> </li> <li id="cite_note-Tax_Policy_1-9"><span class="mw-cite-backlink"><b><a href="#cite_ref-Tax_Policy_1_9-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.taxpolicycenter.org/sites/default/files/briefing-book/4.8.2-do_existing_tax_incentives_increase_homeownership.pdf">"Do existing tax incentives increase homeownership?"</a> <span class="cs1-format">(PDF)</span>. Taxpolicycenter.org. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20180119214832/http://www.taxpolicycenter.org/sites/default/files/briefing-book/4.8.2-do_existing_tax_incentives_increase_homeownership.pdf">Archived</a> <span class="cs1-format">(PDF)</span> from the original on 2018-01-19<span class="reference-accessdate">. Retrieved <span class="nowrap">2018-01-19</span></span>. <q>Contrary to popular belief, the mortgage interest deduction was not added to the tax code to encourage home ownership. The deduction existed at the birth of the income tax in 1913—a tax explicitly designed to hit only the richest individuals, a group for whom homeownership rates were not a social concern</q></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Do+existing+tax+incentives+increase+homeownership%3F&rft.pub=Taxpolicycenter.org&rft_id=http%3A%2F%2Fwww.taxpolicycenter.org%2Fsites%2Fdefault%2Ffiles%2Fbriefing-book%2F4.8.2-do_existing_tax_incentives_increase_homeownership.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+Reform+Act+of+1986" class="Z3988"></span></span> </li> <li id="cite_note-10"><span class="mw-cite-backlink"><b><a href="#cite_ref-10">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFCordato1991" class="citation journal cs1">Cordato, Roy E. (June 1991). <a rel="nofollow" class="external text" href="https://crab.rutgers.edu/users/mchugh/taxes/Destroying%20real%20estate%20through%20the%20tax%20code_%20%28Tax%20Reform%20Act%20of%201986%29.htm">"Destroying real estate through the tax code. (Tax Reform Act of 1986)"</a>. <i>The CPA Journal Online</i><span class="reference-accessdate">. Retrieved <span class="nowrap">2023-01-23</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=The+CPA+Journal+Online&rft.atitle=Destroying+real+estate+through+the+tax+code.+%28Tax+Reform+Act+of+1986%29&rft.date=1991-06&rft.aulast=Cordato&rft.aufirst=Roy+E.&rft_id=https%3A%2F%2Fcrab.rutgers.edu%2Fusers%2Fmchugh%2Ftaxes%2FDestroying%2520real%2520estate%2520through%2520the%2520tax%2520code_%2520%2528Tax%2520Reform%2520Act%2520of%25201986%2529.htm&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+Reform+Act+of+1986" class="Z3988"></span></span> </li> <li id="cite_note-11"><span class="mw-cite-backlink"><b><a href="#cite_ref-11">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFGraney2004" class="citation book cs1">Graney, Paul J. 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Liebman (December 2000). <a rel="nofollow" class="external text" href="https://web.archive.org/web/20170809020256/http://www.ntanet.org/NTJ/53/4/ntj-v53n04p1165-86-who-are-ineligible-eitc.pdf">"Who Are the Ineligible EITC Recipients?"</a> <span class="cs1-format">(PDF)</span>. <i>National Tax Journal</i>. <b>53</b> (4, Part 2): 1165–1186. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.17310%2Fntj.2000.4S1.06">10.17310/ntj.2000.4S1.06</a>. <a href="/wiki/S2CID_(identifier)" class="mw-redirect" title="S2CID (identifier)">S2CID</a> <a rel="nofollow" class="external text" href="https://api.semanticscholar.org/CorpusID:35405024">35405024</a>. Archived from <a rel="nofollow" class="external text" href="https://www.ntanet.org/NTJ/53/4/ntj-v53n04p1165-86-who-are-ineligible-eitc.pdf">the original</a> <span class="cs1-format">(PDF)</span> on 2017-08-09<span class="reference-accessdate">. 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Retrieved <span class="nowrap">3 November</span> 2017</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=The+New+York+Times&rft.atitle=Taxes+-+Alternative+Minimum+Tax+-+The+Untaxed+Rich%2C+Found+and+Then+Lost&rft.date=2007-03-04&rft.aulast=Johnston&rft.aufirst=David+Cay&rft_id=https%3A%2F%2Fwww.nytimes.com%2F2007%2F03%2F04%2Fweekinreview%2F04johnston.html%3F_r%3D1&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+Reform+Act+of+1986" class="Z3988"></span></span> </li> <li id="cite_note-irs-14"><span class="mw-cite-backlink"><b><a href="#cite_ref-irs_14-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.irs.gov/irm/part4/irm_04-023-005r.html">"Internal Revenue Manual - 4.23.5 Technical Guidelines for Employment Tax Issues"</a>. irs.gov<span class="reference-accessdate">. Retrieved <span class="nowrap">2014-06-13</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Internal+Revenue+Manual+-+4.23.5+Technical+Guidelines+for+Employment+Tax+Issues&rft.pub=irs.gov&rft_id=https%3A%2F%2Fwww.irs.gov%2Firm%2Fpart4%2Firm_04-023-005r.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+Reform+Act+of+1986" class="Z3988"></span></span> </li> <li id="cite_note-medlawplus-15"><span class="mw-cite-backlink"><b><a href="#cite_ref-medlawplus_15-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20010731052930/http://www.medlawplus.com/legalforms/instruct/revrul87-41.htm">"IRS Rev. Rul. 87-41"</a>. Archived from <a rel="nofollow" class="external text" href="http://www.medlawplus.com/legalforms/instruct/revrul87-41.htm">the original</a> on 2001-07-31<span class="reference-accessdate">. Retrieved <span class="nowrap">2014-06-13</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=IRS+Rev.+Rul.+87-41&rft_id=http%3A%2F%2Fwww.medlawplus.com%2Flegalforms%2Finstruct%2Frevrul87-41.htm&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+Reform+Act+of+1986" class="Z3988"></span></span> </li> <li id="cite_note-16"><span class="mw-cite-backlink"><b><a href="#cite_ref-16">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.nytimes.com/1987/02/22/nyregion/new-tax-law-threatens-high-tech-consultants.html?scp=5&sq=%22Section%201706%22&st=cse">"New Tax Law threatens high-tech consultants"</a> by Karla Jennings, <i>The New York Times</i>, February 22, 1987. Retrieved 2010-06-17.</span> </li> <li id="cite_note-17"><span class="mw-cite-backlink"><b><a href="#cite_ref-17">^</a></b></span> <span class="reference-text">Andrew Davis, Synergistech Communications. Laws affecting Brokered Independent Contractors' tax status. 2007-03. URL:<a rel="nofollow" class="external free" href="http://www.synergistech.com/ic-taxlaw.shtml">http://www.synergistech.com/ic-taxlaw.shtml</a>. 2010-08-22. (Archived by WebCite at)</span> </li> <li id="cite_note-archive-18"><span class="mw-cite-backlink"><b><a href="#cite_ref-archive_18-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://archive.org/stream/taxationoftechni01unit#page/n0/mode/2up">"Taxation of technical services personnel : section 1706 of the Tax Reform Act of 1986 : a report to the Congress"</a>. 1991<span class="reference-accessdate">. Retrieved <span class="nowrap">2014-06-13</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Taxation+of+technical+services+personnel+%3A+section+1706+of+the+Tax+Reform+Act+of+1986+%3A+a+report+to+the+Congress&rft.date=1991&rft_id=https%3A%2F%2Farchive.org%2Fstream%2Ftaxationoftechni01unit%23page%2Fn0%2Fmode%2F2up&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+Reform+Act+of+1986" class="Z3988"></span></span> </li> <li id="cite_note-19"><span class="mw-cite-backlink"><b><a href="#cite_ref-19">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.nytimes.com/2010/02/19/us/19tax.html">"Tax Law Was Cited in Software Engineer’s Suicide Note"</a> by David Kay Johnston, <i>The New York Times</i>, February 18, 2010. Retrieved 2010-06-17.</span> </li> <li id="cite_note-webcitation-20"><span class="mw-cite-backlink"><b><a href="#cite_ref-webcitation_20-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20100227020404/http://www.embeddedart.com/">"WebCite query result"</a>. webcitation.org. Archived from the original on February 27, 2010<span class="reference-accessdate">. Retrieved <span class="nowrap">2014-06-13</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=WebCite+query+result&rft.pub=webcitation.org&rft_id=http%3A%2F%2Fwww.embeddedart.com%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+Reform+Act+of+1986" class="Z3988"></span> <span class="cs1-visible-error citation-comment"><code class="cs1-code">{{<a href="/wiki/Template:Cite_web" title="Template:Cite web">cite web</a>}}</code>: </span><span class="cs1-visible-error citation-comment">Cite uses generic title (<a href="/wiki/Help:CS1_errors#generic_title" title="Help:CS1 errors">help</a>)</span><span class="cs1-maint citation-comment">CS1 maint: unfit URL (<a href="/wiki/Category:CS1_maint:_unfit_URL" title="Category:CS1 maint: unfit URL">link</a>)</span></span> </li> </ol></div> <div class="mw-heading mw-heading3"><h3 id="Works_cited">Works cited</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_Reform_Act_of_1986&action=edit&section=10" title="Edit section: Works cited"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFBrands2015" class="citation book cs1">Brands, H.W. (2015). <i>Reagan: The Life</i>. New York: Doubleday.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Reagan%3A+The+Life&rft.place=New+York&rft.pub=Doubleday&rft.date=2015&rft.aulast=Brands&rft.aufirst=H.W.&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+Reform+Act+of+1986" class="Z3988"></span></li></ul> <div class="mw-heading mw-heading2"><h2 id="External_links">External links</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_Reform_Act_of_1986&action=edit&section=11" title="Edit section: External links"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a rel="nofollow" class="external text" href="http://www.ctj.org/html/taxvotes.htm">Campaign 2000 Information Page</a>, <a href="/wiki/Citizens_for_Tax_Justice" title="Citizens for Tax Justice">Citizens for Tax Justice</a> "scorecard."</li> <li><i>Showdown at Gucci Gulch: Lawmakers, <a href="/wiki/Lobbyist" class="mw-redirect" title="Lobbyist">Lobbyists</a> and the Unlikely Triumph of Tax Reform</i> (1987), by <a href="/wiki/Jeffrey_Birnbaum" title="Jeffrey Birnbaum">Jeffrey Birnbaum</a> and <a href="/w/index.php?title=Alan_Murray_(journalist)&action=edit&redlink=1" class="new" title="Alan Murray (journalist) (page does not exist)">Alan Murray</a>, is a book about the bill's passage.</li> <li><a rel="nofollow" class="external text" href="https://www.scribd.com/doc/62544151/PL-99-514-Tax-Reform-Act-of-1986">Full text of the Act</a></li> <li>Apps, P. F. (2010, June). <a rel="nofollow" class="external text" href="http://sydney.edu.au/law/about/staff/PatriciaApps/henryreview_tax_reform_21062010.pdf">Why the Henry Review Fails on Family Tax Reform</a>. In <i>Australia’s Future Tax System: A Post-Henry Review'Conference, Sydney</i>.</li></ul> <div class="navbox-styles"><style data-mw-deduplicate="TemplateStyles:r1129693374">.mw-parser-output .hlist dl,.mw-parser-output .hlist ol,.mw-parser-output .hlist ul{margin:0;padding:0}.mw-parser-output .hlist dd,.mw-parser-output .hlist dt,.mw-parser-output .hlist li{margin:0;display:inline}.mw-parser-output .hlist.inline,.mw-parser-output .hlist.inline dl,.mw-parser-output .hlist.inline ol,.mw-parser-output .hlist.inline ul,.mw-parser-output .hlist dl dl,.mw-parser-output .hlist dl ol,.mw-parser-output .hlist dl ul,.mw-parser-output .hlist ol dl,.mw-parser-output .hlist ol ol,.mw-parser-output .hlist ol ul,.mw-parser-output .hlist ul dl,.mw-parser-output .hlist ul ol,.mw-parser-output .hlist ul ul{display:inline}.mw-parser-output .hlist .mw-empty-li{display:none}.mw-parser-output .hlist dt::after{content:": "}.mw-parser-output .hlist dd::after,.mw-parser-output .hlist li::after{content:" · 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.navbox-even{background-color:#f7f7f7}.mw-parser-output .navbox-odd{background-color:transparent}.mw-parser-output .navbox .hlist td dl,.mw-parser-output .navbox .hlist td ol,.mw-parser-output .navbox .hlist td ul,.mw-parser-output .navbox td.hlist dl,.mw-parser-output .navbox td.hlist ol,.mw-parser-output .navbox td.hlist ul{padding:0.125em 0}.mw-parser-output .navbox .navbar{display:block;font-size:100%}.mw-parser-output .navbox-title .navbar{float:left;text-align:left;margin-right:0.5em}body.skin--responsive .mw-parser-output .navbox-image img{max-width:none!important}@media print{body.ns-0 .mw-parser-output .navbox{display:none!important}}</style></div><div role="navigation" class="navbox" aria-labelledby="Ronald_Reagan" style="padding:3px"><table class="nowraplinks hlist mw-collapsible autocollapse navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="3"><link rel="mw-deduplicated-inline-style" 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class="nowrap"><a href="/wiki/List_of_presidents_of_the_United_States" title="List of presidents of the United States">40th</a> <a href="/wiki/President_of_the_United_States" title="President of the United States">President of the United States</a> (1981–1989)</span></li> <li><span class="nowrap"><a href="/wiki/List_of_governors_of_California" title="List of governors of California">33rd</a> <a href="/wiki/Governor_of_California" title="Governor of California">Governor of California</a> (1967–1975)</span></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Life and<br />politics</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Birthplace_of_Ronald_Reagan" title="Birthplace of Ronald Reagan">Birthplace</a></li> <li><a href="/wiki/H._C._Pitney_Variety_Store_Building" title="H. C. Pitney Variety Store Building">Pitney Store</a></li> <li><a href="/wiki/Ronald_Reagan_Boyhood_Home" title="Ronald Reagan Boyhood Home">Boyhood home</a></li> <li><a href="/wiki/Rancho_del_Cielo" title="Rancho del Cielo">Rancho del Cielo</a></li> <li><a href="/wiki/Ronald_Reagan_filmography" title="Ronald Reagan filmography">Filmography</a></li> <li><a href="/wiki/Political_positions_of_Ronald_Reagan" title="Political positions of Ronald Reagan">Political positions</a></li> <li><a href="/wiki/Governorship_of_Ronald_Reagan" title="Governorship of Ronald Reagan">Governorship of California</a></li> <li><a href="/wiki/Ronald_Reagan_Presidential_Library" title="Ronald Reagan Presidential Library">Presidential Library and Museum </a></li> <li><a href="/wiki/Reagan_Era" class="mw-redirect" title="Reagan Era">Reagan Era</a></li> <li><a href="/wiki/Death_and_state_funeral_of_Ronald_Reagan" title="Death and state funeral of Ronald Reagan">Death and state funeral</a></li></ul> </div></td><td class="noviewer navbox-image" rowspan="8" style="width:1px;padding:0 0 0 2px"><div><span typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/d/df/Official_Portrait_of_President_Reagan_1981-cropped.jpg/100px-Official_Portrait_of_President_Reagan_1981-cropped.jpg" decoding="async" width="100" height="131" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/d/df/Official_Portrait_of_President_Reagan_1981-cropped.jpg/150px-Official_Portrait_of_President_Reagan_1981-cropped.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/d/df/Official_Portrait_of_President_Reagan_1981-cropped.jpg/200px-Official_Portrait_of_President_Reagan_1981-cropped.jpg 2x" data-file-width="1793" data-file-height="2355" /></span></span><br /><br /><span typeof="mw:File"><a href="/wiki/File:Seal_of_the_President_of_the_United_States.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/3/36/Seal_of_the_President_of_the_United_States.svg/100px-Seal_of_the_President_of_the_United_States.svg.png" decoding="async" width="100" height="100" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/3/36/Seal_of_the_President_of_the_United_States.svg/150px-Seal_of_the_President_of_the_United_States.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/3/36/Seal_of_the_President_of_the_United_States.svg/200px-Seal_of_the_President_of_the_United_States.svg.png 2x" data-file-width="2424" data-file-height="2425" /></a></span></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Presidency_of_Ronald_Reagan" title="Presidency of Ronald Reagan">Presidency</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Presidential_transition_of_Ronald_Reagan" title="Presidential transition of Ronald Reagan">Transition</a></li> <li><a href="/wiki/First_inauguration_of_Ronald_Reagan" title="First inauguration of Ronald Reagan">First inauguration</a></li> <li><a href="/wiki/Second_inauguration_of_Ronald_Reagan" title="Second inauguration of Ronald Reagan">Second inauguration</a></li> <li><a href="/wiki/Domestic_policy_of_the_Ronald_Reagan_administration" title="Domestic policy of the Ronald Reagan administration">Domestic policy</a></li> <li><a href="/wiki/Reaganomics" title="Reaganomics">Economic policy</a></li> <li><a href="/wiki/Economic_Recovery_Tax_Act_of_1981" title="Economic Recovery Tax Act of 1981">Economic Recovery Tax Act of 1981</a></li> <li><a class="mw-selflink selflink">Tax Reform Act of 1986</a></li> <li><a href="/wiki/Attempted_assassination_of_Ronald_Reagan" title="Attempted assassination of Ronald Reagan">Assassination attempt</a></li> <li><a href="/wiki/Strategic_Defense_Initiative" title="Strategic Defense Initiative">Strategic Defense Initiative</a></li> <li><a href="/wiki/Foreign_policy_of_the_Ronald_Reagan_administration" title="Foreign policy of the Ronald Reagan administration">Foreign policy</a></li> <li><a href="/wiki/Reagan_Doctrine" title="Reagan Doctrine">Reagan Doctrine</a></li> <li><a href="/wiki/Cold_War" title="Cold War">Cold War</a> <ul><li><a href="/wiki/Cold_War_(1979%E2%80%931985)" title="Cold War (1979–1985)">1st term</a></li> <li><a href="/wiki/Cold_War_(1985%E2%80%931991)" title="Cold War (1985–1991)">2nd term</a></li></ul></li> <li><a href="/wiki/List_of_Soviet_Union%E2%80%93United_States_summits" title="List of Soviet Union–United States summits">Soviet Union summits</a> <ul><li><a href="/wiki/Geneva_Summit_(1985)" title="Geneva Summit (1985)">Geneva</a></li> <li><a href="/wiki/Reykjav%C3%ADk_Summit" title="Reykjavík Summit">Reykjavík</a></li> <li><a href="/wiki/Washington_Summit_(1987)" title="Washington Summit (1987)">Washington</a> <ul><li><a href="/wiki/Intermediate-Range_Nuclear_Forces_Treaty" title="Intermediate-Range Nuclear Forces Treaty">INF Treaty</a></li></ul></li> <li><a href="/wiki/Moscow_Summit_(1988)" title="Moscow Summit (1988)">Moscow</a></li> <li><a href="/wiki/Governors_Island_Summit" title="Governors Island Summit">Governors Island</a></li></ul></li> <li><a href="/wiki/Constructive_engagement" title="Constructive engagement">Constructive engagement</a></li> <li><a href="/wiki/United_States_invasion_of_Grenada" title="United States invasion of Grenada">Invasion of Grenada</a></li> <li><a href="/wiki/Iran%E2%80%93Contra_affair" title="Iran–Contra affair">Iran–Contra affair</a></li> <li><a href="/wiki/1986_United_States_bombing_of_Libya" title="1986 United States bombing of Libya">Libya bombing</a></li> <li><a href="/wiki/Cannabis_policy_of_the_Ronald_Reagan_administration" title="Cannabis policy of the Ronald Reagan administration">Cannabis policy</a></li> <li><a href="/wiki/List_of_international_presidential_trips_made_by_Ronald_Reagan" title="List of international presidential trips made by Ronald Reagan">International trips</a></li> <li><a href="/wiki/The_Grace_Commission" class="mw-redirect" title="The Grace Commission">The Grace Commission</a></li> <li><a href="/wiki/Presidency_of_Ronald_Reagan#Administration_and_Cabinet" title="Presidency of Ronald Reagan">Cabinet</a></li> <li><a href="/wiki/List_of_federal_judges_appointed_by_Ronald_Reagan" title="List of federal judges appointed by Ronald Reagan">Judicial appointments</a> <ul><li><a href="/wiki/Ronald_Reagan_Supreme_Court_candidates" title="Ronald Reagan Supreme Court candidates">Supreme Court</a></li> <li><a href="/wiki/Ronald_Reagan_judicial_appointment_controversies" title="Ronald Reagan judicial appointment controversies">controversies</a></li></ul></li> <li><a href="/wiki/Reagan_administration_scandals" class="mw-redirect" title="Reagan administration scandals">Administration scandals</a></li> <li>"<a href="/wiki/We_begin_bombing_in_five_minutes" title="We begin bombing in five minutes">We begin bombing in five minutes</a>"</li> <li><a href="/wiki/Efforts_to_impeach_Ronald_Reagan" class="mw-redirect" title="Efforts to impeach Ronald Reagan">Impeachment efforts</a></li> <li><a href="https://en.wikisource.org/wiki/Author:Ronald_Wilson_Reagan/Executive_orders" class="extiw" title="wikisource:Author:Ronald Wilson Reagan/Executive orders">Executive orders</a></li> <li><a href="https://en.wikisource.org/wiki/Author:Ronald_Wilson_Reagan/Presidential_Proclamations" class="extiw" title="wikisource:Author:Ronald Wilson Reagan/Presidential Proclamations">Presidential proclamations</a></li> <li><a href="/wiki/Presidential_transition_of_George_H._W._Bush" title="Presidential transition of George H. W. Bush">Bush transition</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Speeches_and_debates_of_Ronald_Reagan" title="Speeches and debates of Ronald Reagan">Speeches</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><i><a href="/wiki/Ronald_Reagan_Speaks_Out_Against_Socialized_Medicine" title="Ronald Reagan Speaks Out Against Socialized Medicine">Ronald Reagan Speaks Out Against Socialized Medicine</a></i></li> <li><a href="/wiki/A_Time_for_Choosing" title="A Time for Choosing">"A Time for Choosing"</a></li> <li><a href="/wiki/Reagan%27s_Neshoba_County_Fair_%22states%27_rights%22_speech" class="mw-redirect" title="Reagan's Neshoba County Fair "states' rights" speech">Reagan's Neshoba County Fair "states' rights" speech</a></li> <li><a href="/wiki/First_inauguration_of_Ronald_Reagan" title="First inauguration of Ronald Reagan">First inaugural address</a></li> <li><a href="/wiki/Second_inauguration_of_Ronald_Reagan" title="Second inauguration of Ronald Reagan">Second inaugural address</a></li> <li><a href="/wiki/Ash_heap_of_history" title="Ash heap of history">"Ash heap of history"</a></li> <li><a href="/wiki/Evil_Empire_speech" title="Evil Empire speech">"Evil empire"</a></li> <li><a href="/wiki/Tear_down_this_wall!" title="Tear down this wall!">"Tear down this wall!"</a></li> <li><a href="/wiki/February_1981_Ronald_Reagan_speech_to_a_joint_session_of_Congress" title="February 1981 Ronald Reagan speech to a joint session of Congress">Joint session of Congress</a> (1981)</li> <li><a href="/wiki/State_of_the_Union" title="State of the Union">State of the Union</a> <ul><li><a href="/wiki/1982_State_of_the_Union_Address" title="1982 State of the Union Address">1982</a></li> <li><a href="/wiki/1983_State_of_the_Union_Address" title="1983 State of the Union Address">1983</a></li> <li><a href="/wiki/1984_State_of_the_Union_Address" title="1984 State of the Union Address">1984</a></li> <li><a href="/wiki/1985_State_of_the_Union_Address" title="1985 State of the Union Address">1985</a></li> <li><a href="/wiki/1986_State_of_the_Union_Address" title="1986 State of the Union Address">1986</a></li> <li><a href="/wiki/1987_State_of_the_Union_Address" title="1987 State of the Union Address">1987</a></li> <li><a href="/wiki/1988_State_of_the_Union_Address" title="1988 State of the Union Address">1988</a></li></ul></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Bibliography_of_Ronald_Reagan" title="Bibliography of Ronald Reagan">Books</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><i><a href="/wiki/An_American_Life" title="An American Life">An American Life</a></i></li> <li><i><a href="/wiki/The_Reagan_Diaries" title="The Reagan Diaries">The Reagan Diaries</a></i></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Electoral_history_of_Ronald_Reagan" title="Electoral history of Ronald Reagan">Elections</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/1966_California_gubernatorial_election" title="1966 California gubernatorial election">1966 California gubernatorial election</a> <ul><li><a href="/wiki/The_Eleventh_Commandment_(Ronald_Reagan)" class="mw-redirect" title="The Eleventh Commandment (Ronald Reagan)">11th commandment</a></li></ul></li> <li><a href="/wiki/1970_California_gubernatorial_election" title="1970 California gubernatorial election">1970 California gubernatorial election</a></li> <li><a href="/wiki/1968_Republican_Party_presidential_primaries" title="1968 Republican Party presidential primaries">Republican presidential primaries (1968</a></li> <li><a href="/wiki/1976_Republican_Party_presidential_primaries" title="1976 Republican Party presidential primaries">1976</a></li> <li><a href="/wiki/1980_Republican_Party_presidential_primaries" title="1980 Republican Party presidential primaries">1980</a></li> <li><a href="/wiki/1984_Republican_Party_presidential_primaries" title="1984 Republican Party presidential primaries">1984)</a></li> <li><a href="/wiki/1968_Republican_National_Convention" title="1968 Republican National Convention">Republican National Convention (1968</a></li> <li><a href="/wiki/1976_Republican_National_Convention" title="1976 Republican National Convention">1976</a></li> <li><a href="/wiki/1980_Republican_National_Convention" title="1980 Republican National Convention">1980</a></li> <li><a href="/wiki/1984_Republican_National_Convention" title="1984 Republican National Convention">1984)</a></li> <li><a href="/wiki/Ronald_Reagan_1976_presidential_campaign" title="Ronald Reagan 1976 presidential campaign">1976 presidential campaign</a></li> <li><a href="/wiki/Ronald_Reagan_1980_presidential_campaign" title="Ronald Reagan 1980 presidential campaign">1980 presidential campaign</a> <ul><li><a href="/wiki/There_you_go_again" title="There you go again">"There you go again"</a></li> <li><a href="/wiki/Make_America_Great_Again" title="Make America Great Again">"Let's make America great again"</a></li></ul></li> <li><a href="/wiki/Ronald_Reagan_1984_presidential_campaign" title="Ronald Reagan 1984 presidential campaign">1984 presidential campaign</a> <ul><li><a href="/wiki/Morning_in_America" title="Morning in America">"Morning in America"</a></li> <li><a href="/wiki/Bear_in_the_woods" title="Bear in the woods">"Bear in the woods"</a></li></ul></li> <li><a href="/wiki/1976_United_States_presidential_election" title="1976 United States presidential election">United States presidential election (1976</a></li> <li><a href="/wiki/1980_United_States_presidential_election" title="1980 United States presidential election">1980</a></li> <li><a href="/wiki/1984_United_States_presidential_election" title="1984 United States presidential election">1984)</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Cultural_depictions_of_Ronald_Reagan" title="Cultural depictions of Ronald Reagan">Cultural <br /> depictions</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Bibliography_of_Ronald_Reagan" title="Bibliography of Ronald Reagan">Bibliography</a></li> <li><a href="/wiki/Ronald_Reagan_in_music" title="Ronald Reagan in music">In music</a> <ul><li><a href="/wiki/Let_Them_Eat_Jellybeans!" title="Let Them Eat Jellybeans!">Let Them Eat Jellybeans!</a> (1981)</li></ul></li> <li><a href="/wiki/Presidents_of_the_United_States_on_U.S._postage_stamps#Ronald_Reagan" title="Presidents of the United States on U.S. postage stamps">U.S. Postage stamps</a></li> <li><i><a href="/wiki/Rap_Master_Ronnie" title="Rap Master Ronnie">Rap Master Ronnie</a></i></li> <li><i><a href="/wiki/Ed_the_Happy_Clown" title="Ed the Happy Clown">Ed the Happy Clown</a></i> (1983 comic series)</li> <li><a href="/wiki/Spitting_Image" title="Spitting Image"><i>Spitting Image</i> (TV series)</a> (1984)</li> <li><i><a href="/wiki/A_Mind_Forever_Voyaging" title="A Mind Forever Voyaging">A Mind Forever Voyaging</a></i> (1985 game)</li> <li><i><a href="/wiki/The_Dark_Knight_Returns" title="The Dark Knight Returns">The Dark Knight Returns</a></i> (1986) <ul><li><a href="/wiki/Batman:_The_Dark_Knight_Returns_(film)" title="Batman: The Dark Knight Returns (film)">film adaptation</a></li></ul></li> <li><i><a href="/wiki/Pizza_Man_(1991_film)" title="Pizza Man (1991 film)">Pizza Man</a></i> (1991 film)</li> <li><a href="/wiki/The_Day_Reagan_Was_Shot" title="The Day Reagan Was Shot"><i>The Day Reagan Was Shot</i></a> (2001 film)</li> <li><i><a href="/wiki/Reagan%27s_War" title="Reagan's War">Reagan's War</a></i> (2002 book)</li> <li><a href="/wiki/The_Reagans" title="The Reagans"><i>The Reagans</i></a> (2003 film)</li> <li><a href="/wiki/Reagan_(2011_film)" title="Reagan (2011 film)"><i>Reagan</i></a> (2011 documentary)</li> <li><a href="/wiki/The_Butler" title="The Butler"><i>The Butler</i></a> (2013 film)</li> <li><i><a href="/wiki/Killing_Reagan" title="Killing Reagan">Killing Reagan</a></i> (2015 book)</li> <li><a href="/wiki/Killing_Reagan_(film)" title="Killing Reagan (film)"><i>Killing Reagan</i></a> (2016 film)</li> <li><i><a href="/wiki/Call_of_Duty:_Black_Ops_Cold_War" title="Call of Duty: Black Ops Cold War">Call of Duty: Black Ops Cold War</a></i> (2020 game)</li> <li><a href="/wiki/The_Reagans_(2020_miniseries)" class="mw-redirect" title="The Reagans (2020 miniseries)"><i>The Reagans</i></a> (2020 miniseries)</li> <li><a href="/wiki/Reagan_(2023_film)" class="mw-redirect" title="Reagan (2023 film)"><i>Reagan</i></a> (2023 film)</li> <li><a href="/wiki/What_would_Reagan_do%3F" class="mw-redirect" title="What would Reagan do?">"What would Reagan do?"</a></li> <li><i><a href="/wiki/Reykjavik_(film)" title="Reykjavik (film)">Reykjavik</a></i> (TBA)</li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Memorials</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Statue_of_Ronald_Reagan_(U.S._Capitol)" title="Statue of Ronald Reagan (U.S. Capitol)">U.S. Capitol statue</a></li> <li><a href="/wiki/USS_Ronald_Reagan" title="USS Ronald Reagan">USS <i>Ronald Reagan</i> (CVN-76)</a></li> <li><a href="/wiki/List_of_things_named_after_Ronald_Reagan" title="List of things named after Ronald Reagan">Namesakes and memorials</a></li> <li><a href="/wiki/Ronald_Reagan_Day" title="Ronald Reagan Day">Ronald Reagan Day</a></li> <li><a href="/wiki/Lincoln_Dinner" title="Lincoln Dinner">Reagan Day Dinner</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Family</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Jane_Wyman" title="Jane Wyman">Jane Wyman</a> (first wife)</li> <li><a href="/wiki/Nancy_Reagan" title="Nancy Reagan">Nancy Reagan</a> (second wife)</li> <li><a href="/wiki/Maureen_Reagan" title="Maureen Reagan">Maureen Reagan</a> (daughter)</li> <li><a href="/wiki/Michael_Reagan" title="Michael Reagan">Michael Reagan</a> (adopted son)</li> <li><a href="/wiki/Patti_Davis" title="Patti Davis">Patti Davis</a> (daughter)</li> <li><a href="/wiki/Ron_Reagan" title="Ron Reagan">Ron Reagan</a> (son)</li> <li><a href="/wiki/Jack_Reagan" title="Jack Reagan">Jack Reagan</a> (father)</li> <li><a href="/wiki/Nelle_Wilson_Reagan" title="Nelle Wilson Reagan">Nelle Wilson Reagan</a> (mother)</li> <li><a href="/wiki/Neil_Reagan" title="Neil Reagan">Neil Reagan</a> (brother)</li> <li><a href="/wiki/Rex_(Ronald_Reagan%27s_dog)" title="Rex (Ronald Reagan's dog)">Rex</a> (dog)</li></ul> </div></td></tr><tr><td class="navbox-abovebelow" colspan="3"><div> <ul><li><b><a href="/wiki/Jimmy_Carter" title="Jimmy Carter">← Jimmy Carter</a></b></li> <li><b><a href="/wiki/George_H._W._Bush" title="George H. W. Bush">George H. W. Bush →</a></b></li> <li><b><span class="noviewer" typeof="mw:File"><span title="Category"><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/16px-Symbol_category_class.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/23px-Symbol_category_class.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/31px-Symbol_category_class.svg.png 2x" data-file-width="180" data-file-height="185" /></span></span> <a href="/wiki/Category:Ronald_Reagan" title="Category:Ronald Reagan">Category</a></b></li></ul> </div></td></tr></tbody></table></div> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236075235"></div><div role="navigation" class="navbox" aria-labelledby="United_States_federal_taxation_legislation" style="padding:3px"><table class="nowraplinks mw-collapsible autocollapse navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:US_tax_acts" title="Template:US tax acts"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:US_tax_acts" title="Template talk:US tax acts"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:US_tax_acts" title="Special:EditPage/Template:US tax acts"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="United_States_federal_taxation_legislation" style="font-size:114%;margin:0 4em"><a href="/wiki/Amendments_to_the_Internal_Revenue_Laws_of_the_United_States" title="Amendments to the Internal Revenue Laws of the United States">United States federal taxation legislation</a></div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">Internal<br />Revenue</a></th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Revenue_Act_of_1861" title="Revenue Act of 1861">1861</a></li> <li><a href="/wiki/Revenue_Act_of_1862" title="Revenue Act of 1862">1862</a></li> <li><a href="/wiki/Revenue_Act_of_1864" title="Revenue Act of 1864">1864</a></li> <li><a href="/wiki/Wilson%E2%80%93Gorman_Tariff_Act" title="Wilson–Gorman Tariff Act">1894</a></li> <li><a href="/wiki/Payne%E2%80%93Aldrich_Tariff_Act" title="Payne–Aldrich Tariff Act">1909</a></li> <li><a href="/wiki/Revenue_Act_of_1913" title="Revenue Act of 1913">1913</a></li> <li><a href="/wiki/Emergency_Internal_Revenue_Tax_Act" title="Emergency Internal Revenue Tax Act">1914</a></li> <li><a href="/wiki/Revenue_Act_of_1916" title="Revenue Act of 1916">1916</a></li> <li><a href="/wiki/War_Revenue_Act_of_1917" title="War Revenue Act of 1917">1917</a></li> <li><a href="/wiki/Revenue_Act_of_1918" title="Revenue Act of 1918">1918</a></li> <li><a href="/wiki/Revenue_Act_of_1921" title="Revenue Act of 1921">1921</a></li> <li><a href="/wiki/Revenue_Act_of_1924" title="Revenue Act of 1924">1924</a></li> <li><a href="/wiki/Revenue_Act_of_1926" title="Revenue Act of 1926">1926</a></li> <li><a href="/wiki/Revenue_Act_of_1928" title="Revenue Act of 1928">1928</a></li> <li><a href="/wiki/Revenue_Act_of_1932" title="Revenue Act of 1932">1932</a></li> <li><a href="/wiki/Revenue_Act_of_1934" title="Revenue Act of 1934">1934</a></li> <li><a href="/wiki/Revenue_Act_of_1935" title="Revenue Act of 1935">1935</a></li> <li><a href="/wiki/Revenue_Act_of_1936" title="Revenue Act of 1936">1936</a></li> <li><a href="/wiki/Revenue_Act_of_1937" title="Revenue Act of 1937">1937</a></li> <li><a href="/wiki/Internal_Revenue_Code_of_1939" class="mw-redirect" title="Internal Revenue Code of 1939">1939 Code</a></li> <li><a href="/wiki/Revenue_Act_of_1940" title="Revenue Act of 1940">1940</a></li> <li><a href="/wiki/Second_Revenue_Act_of_1940" title="Second Revenue Act of 1940">1940 (2nd)</a></li> <li><a href="/wiki/Revenue_Act_of_1941" title="Revenue Act of 1941">1941</a></li> <li><a href="/wiki/Revenue_Act_of_1942" title="Revenue Act of 1942">1942</a></li> <li><a href="/wiki/Revenue_Act_of_1943" title="Revenue Act of 1943">1943</a></li> <li><a href="/wiki/Current_Tax_Payment_Act_of_1943" title="Current Tax Payment Act of 1943">1943</a></li> <li><a href="/wiki/Individual_Income_Tax_Act_of_1944" title="Individual Income Tax Act of 1944">1944</a></li> <li><a href="/wiki/Revenue_Act_of_1945" title="Revenue Act of 1945">1945</a></li> <li><a href="/wiki/Revenue_Act_of_1948" title="Revenue Act of 1948">1948</a></li> <li><a href="/wiki/Revenue_Act_of_1950" title="Revenue Act of 1950">1950</a></li> <li><a href="/wiki/Excess_profits_tax" title="Excess profits tax">1950</a></li> <li><a href="/wiki/Revenue_Act_of_1951" title="Revenue Act of 1951">1951</a></li> <li><a href="/wiki/Excise_Tax_Reduction_Act_of_1954" title="Excise Tax Reduction Act of 1954">1954</a></li> <li><a href="/wiki/Internal_Revenue_Code_of_1954" class="mw-redirect" title="Internal Revenue Code of 1954">1954 Code</a></li> <li><a href="/wiki/Revenue_Act_of_1962" title="Revenue Act of 1962">1962</a></li> <li><a href="/wiki/Revenue_Act_of_1964" title="Revenue Act of 1964">1964</a></li> <li><a href="/wiki/Tax_Adjustment_Act_of_1966" title="Tax Adjustment Act of 1966">1966</a></li> <li><a href="/wiki/Revenue_and_Expenditure_Control_Act_of_1968" title="Revenue and Expenditure Control Act of 1968">1968</a></li> <li><a href="/wiki/Tax_Reform_Act_of_1969" title="Tax Reform Act of 1969">1969</a></li> <li><a href="/wiki/Revenue_Act_of_1971" title="Revenue Act of 1971">1971</a></li> <li><a href="/wiki/Tax_Reduction_Act_of_1975" title="Tax Reduction Act of 1975">1975</a></li> <li><a href="/wiki/Tax_Reform_Act_of_1976" title="Tax Reform Act of 1976">1976</a></li> <li><a href="/wiki/Tax_Reduction_and_Simplification_Act_of_1977" title="Tax Reduction and Simplification Act of 1977">1977</a></li> <li><a href="/wiki/Revenue_Act_of_1978" title="Revenue Act of 1978">1978</a></li> <li><a href="/wiki/Crude_Oil_Windfall_Profit_Tax_Act_of_1980" title="Crude Oil Windfall Profit Tax Act of 1980">1980</a></li> <li><a href="/wiki/Economic_Recovery_Tax_Act_of_1981" title="Economic Recovery Tax Act of 1981">1981</a></li> <li><a href="/wiki/Tax_Equity_and_Fiscal_Responsibility_Act_of_1982" title="Tax Equity and Fiscal Responsibility Act of 1982">1982</a></li> <li><a href="/wiki/Highway_Revenue_Act_of_1982" class="mw-redirect" title="Highway Revenue Act of 1982">Gas Tax</a></li> <li><a href="/wiki/Interest_and_Dividend_Tax_Compliance_Act_of_1983" title="Interest and Dividend Tax Compliance Act of 1983">1983 (PL 98-67)</a></li> <li><a href="/wiki/Railroad_Retirement_Solvency_Act_of_1983" title="Railroad Retirement Solvency Act of 1983">1983 (PL 98-76)</a></li> <li><a href="/wiki/Deficit_Reduction_Act_of_1984" title="Deficit Reduction Act of 1984">1984</a></li> <li><a href="/wiki/Consolidated_Omnibus_Budget_Reconciliation_Act_of_1985" title="Consolidated Omnibus Budget Reconciliation Act of 1985">COBRA</a></li> <li><a class="mw-selflink selflink">1986</a></li> <li><a href="/wiki/Internal_Revenue_Code_of_1986" class="mw-redirect" title="Internal Revenue Code of 1986">1986 Code</a></li> <li><a href="/wiki/Omnibus_Budget_Reconciliation_Act_of_1987" title="Omnibus Budget Reconciliation Act of 1987">1987</a></li> <li><a href="/wiki/Technical_and_Miscellaneous_Revenue_Act_of_1988" title="Technical and Miscellaneous Revenue Act of 1988">1988</a></li> <li><a href="/wiki/Omnibus_Budget_Reconciliation_Act_of_1990" title="Omnibus Budget Reconciliation Act of 1990">1990</a></li> <li><a href="/wiki/Omnibus_Budget_Reconciliation_Act_of_1993" title="Omnibus Budget Reconciliation Act of 1993">1993</a></li> <li><a href="/wiki/Taxpayer_Bill_of_Rights_2" title="Taxpayer Bill of Rights 2">1996</a></li> <li><a href="/wiki/Taxpayer_Relief_Act_of_1997" title="Taxpayer Relief Act of 1997">1997</a></li> <li><a href="/wiki/Internal_Revenue_Service_Restructuring_and_Reform_Act_of_1998" title="Internal Revenue Service Restructuring and Reform Act of 1998">1998</a></li> <li><a href="/wiki/Economic_Growth_and_Tax_Relief_Reconciliation_Act_of_2001" title="Economic Growth and Tax Relief Reconciliation Act of 2001">2001 (EGTRRA)</a></li> <li><a href="/wiki/Job_Creation_and_Worker_Assistance_Act_of_2002" title="Job Creation and Worker Assistance Act of 2002">2002</a></li> <li><a href="/wiki/Jobs_and_Growth_Tax_Relief_Reconciliation_Act_of_2003" title="Jobs and Growth Tax Relief Reconciliation Act of 2003">2003</a></li> <li><a href="/wiki/American_Jobs_Creation_Act_of_2004" title="American Jobs Creation Act of 2004">2004</a></li> <li><a href="/wiki/Tax_Increase_Prevention_and_Reconciliation_Act_of_2005" title="Tax Increase Prevention and Reconciliation Act of 2005">2005</a></li> <li><a href="/wiki/Pension_Protection_Act_of_2006" title="Pension Protection Act of 2006">2006</a></li> <li><a href="/wiki/Tax_Relief_and_Health_Care_Act_of_2006" title="Tax Relief and Health Care Act of 2006">2006</a></li> <li><a href="/w/index.php?title=Tax_Increase_Prevention_Act_of_2007&action=edit&redlink=1" class="new" title="Tax Increase Prevention Act of 2007 (page does not exist)">2007</a></li> <li><a href="/wiki/Mortgage_Forgiveness_Debt_Relief_Act_of_2007" title="Mortgage Forgiveness Debt Relief Act of 2007">2007 (Mortgage)</a></li> <li><a href="/wiki/Economic_Stimulus_Act_of_2008" title="Economic Stimulus Act of 2008">2008</a></li> <li><a href="/wiki/Public_Law_110-343" title="Public Law 110-343">Crisis</a></li> <li><a href="/wiki/American_Recovery_and_Reinvestment_Act_of_2009" title="American Recovery and Reinvestment Act of 2009">2009</a></li> <li><a href="/wiki/Affordable_Care_Act" title="Affordable Care Act">2010 (ACA)</a></li> <li><a href="/wiki/Small_Business_Jobs_Act_of_2010" title="Small Business Jobs Act of 2010">2010 (PL 111–240)</a></li> <li><a href="/wiki/Tax_Relief,_Unemployment_Insurance_Reauthorization,_and_Job_Creation_Act_of_2010" title="Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010">2010 (PL 111-312)</a></li> <li><a href="/wiki/Temporary_Payroll_Tax_Cut_Continuation_Act_of_2011" class="mw-redirect" title="Temporary Payroll Tax Cut Continuation Act of 2011">2011</a></li> <li><a href="/wiki/American_Taxpayer_Relief_Act_of_2012" title="American Taxpayer Relief Act of 2012">2012 (ATRA)</a></li> <li><a href="/wiki/Middle_Class_Tax_Relief_and_Job_Creation_Act_of_2012" title="Middle Class Tax Relief and Job Creation Act of 2012">2012</a></li> <li><a href="/w/index.php?title=Tax_Increase_Prevention_Act_of_2014&action=edit&redlink=1" class="new" title="Tax Increase Prevention Act of 2014 (page does not exist)">2014</a></li> <li><a href="/w/index.php?title=Bipartisan_Budget_Act_of_2015&action=edit&redlink=1" class="new" title="Bipartisan Budget Act of 2015 (page does not exist)">2015 (BBA)</a></li> <li><a href="/wiki/Consolidated_Appropriations_Act,_2016" title="Consolidated Appropriations Act, 2016">2016</a></li> <li><a href="/wiki/Tax_Cuts_and_Jobs_Act_of_2017" class="mw-redirect" title="Tax Cuts and Jobs Act of 2017">2017 (TCJA)</a></li> <li><a href="/wiki/Bipartisan_Budget_Act_of_2018" title="Bipartisan Budget Act of 2018">2018 (BBA)</a></li> <li><a href="/w/index.php?title=Fourth_Continuing_Appropriations_for_Fiscal_Year_2018,_Federal_Register_Printing_Savings,_Healthy_Kids,_Health-Related_Taxes,_and_Budgetary_Effects&action=edit&redlink=1" class="new" title="Fourth Continuing Appropriations for Fiscal Year 2018, Federal Register Printing Savings, Healthy Kids, Health-Related Taxes, and Budgetary Effects (page does not exist)">2018 (Appropriations)</a></li> <li><a href="/wiki/SECURE_Act_of_2019" class="mw-redirect" title="SECURE Act of 2019">2019 (SECURE)</a></li> <li><a href="/wiki/Families_First_Coronavirus_Response_Act" title="Families First Coronavirus Response Act">2020 (Families First)</a></li> <li><a href="/wiki/CARES_Act" title="CARES Act">2020 (CARES)</a></li> <li><a href="/wiki/Consolidated_Appropriations_Act,_2021" title="Consolidated Appropriations Act, 2021">2020 (Appropriations)</a></li> <li><a href="/wiki/William_M._(Mac)_Thornberry_National_Defense_Authorization_Act_for_Fiscal_Year_2021" class="mw-redirect" title="William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021">2021 (Defense Authorization)</a></li> <li><a href="/wiki/American_Rescue_Plan_Act_of_2021" title="American Rescue Plan Act of 2021">2021 (American Rescue Plan)</a></li> <li><a href="/wiki/Infrastructure_Investment_and_Jobs_Act" title="Infrastructure Investment and Jobs Act">2021 (Infrastructure, PL 117–58)</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Tariffs_in_United_States_history" class="mw-redirect" title="Tariffs in United States history">Tariffs</a></th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Tariff_of_1789" title="Tariff of 1789">1789: Hamilton I</a></li> <li><a href="/wiki/Tariff_of_1790" title="Tariff of 1790">1790: Hamilton II</a></li> <li><a href="/wiki/Tariff_of_1791" title="Tariff of 1791">1791: Hamilton III</a></li> <li><a href="/wiki/Tariff_of_1792" title="Tariff of 1792">1792: Hamilton IV</a></li> <li><a href="/wiki/Tariff_of_1816" title="Tariff of 1816">1816: Dallas</a></li> <li><a href="/wiki/Tariff_of_1824" title="Tariff of 1824">1824: Sectional</a></li> <li><a href="/wiki/Tariff_of_Abominations" title="Tariff of Abominations">1828: "Abominations"</a></li> <li><a href="/wiki/Tariff_of_1832" title="Tariff of 1832">1832</a></li> <li><a href="/wiki/Tariff_of_1833" title="Tariff of 1833">1833: Compromise</a></li> <li><a href="/wiki/Tariff_of_1842" title="Tariff of 1842">1842: Black</a></li> <li><a href="/wiki/Walker_tariff" title="Walker tariff">1846: Walker</a></li> <li><a href="/wiki/Tariff_of_1857" title="Tariff of 1857">1857</a></li> <li><a href="/wiki/Morrill_Tariff" title="Morrill Tariff">1861: Morrill</a></li> <li>1872</li> <li>1875</li> <li><a href="/wiki/Tariff_of_1883" title="Tariff of 1883">1883: Mongrel</a></li> <li><a href="/wiki/McKinley_Tariff" title="McKinley Tariff">1890: McKinley</a></li> <li><a href="/wiki/Wilson%E2%80%93Gorman_Tariff_Act" title="Wilson–Gorman Tariff Act">1894: Wilson–Gorman</a></li> <li><a href="/wiki/Dingley_Act" title="Dingley Act">1897: Dingley</a></li> <li><a href="/wiki/Payne%E2%80%93Aldrich_Tariff_Act" title="Payne–Aldrich Tariff Act">1909: Payne–Aldrich</a></li> <li><a href="/wiki/Revenue_Act_of_1913" title="Revenue Act of 1913">1913: Underwood</a></li> <li><a href="/wiki/Emergency_Tariff_of_1921" title="Emergency Tariff of 1921">1921: Emergency</a></li> <li><a href="/wiki/Fordney%E2%80%93McCumber_Tariff" title="Fordney–McCumber Tariff">1922: Fordney–McCumber</a></li> <li><a href="/wiki/Smoot%E2%80%93Hawley_Tariff_Act" title="Smoot–Hawley Tariff Act">1930: Smoot–Hawley</a></li> <li><a href="/wiki/Reciprocal_Tariff_Act" title="Reciprocal Tariff Act">1934: Reciprocal</a></li> <li><a href="/wiki/General_Agreement_on_Tariffs_and_Trade" title="General Agreement on Tariffs and Trade">1948: GATT</a></li> <li><a href="/wiki/Trade_Expansion_Act" title="Trade Expansion Act">1962</a></li> <li><a href="/wiki/Trade_Act_of_1974" title="Trade Act of 1974">1974/75</a></li> <li><a href="/wiki/Trade_Agreements_Act_of_1979" title="Trade Agreements Act of 1979">1979</a></li> <li><a href="/wiki/Trade_and_Tariff_Act_of_1984" title="Trade and Tariff Act of 1984">1984</a></li> <li><a href="/wiki/Omnibus_Trade_and_Competitiveness_Act" title="Omnibus Trade and Competitiveness Act">1988</a></li> <li><a href="/wiki/Canada%E2%80%93United_States_Free_Trade_Agreement" title="Canada–United States Free Trade Agreement">1988: Canada FT</a></li> <li><a href="/wiki/North_American_Free_Trade_Agreement" title="North American Free Trade Agreement">1993: NAFTA</a></li> <li><a href="/wiki/World_Trade_Organization" title="World Trade Organization">1994: WTO</a></li> <li><a href="/wiki/Trump_tariffs" title="Trump tariffs">2018/2019: Trump</a></li></ul> </div></td></tr></tbody></table></div> <div class="navbox-styles"><link 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