Notice & Comment

Notice & Comment

Notice & Comment

The Tax Court and the Administrative State: Congress Responds to the D.C. Circuit’s Decision in Kuretski, by Stephanie Hoffer and Chris Walker

Congress recently passed its annual “tax extender” legislation: the Protecting Americans from Tax Hikes Act of 2015 (PATH Act) . Although the bulk of the PATH Act extends a variety of tax breaks, as Daniel Hemel notes over at the University of Chicago Law School Faculty Blog the last few pages of the more-than-two-hundred-page bill attempt […]

Notice & Comment

New ABA Administrative Law Section Resolution on Improving the APA

The ABA’s Section of Administrative Law and Regulatory Practice recently approved a report and resolution on improving the APA’s rulemaking provisions. The Section believes that while the basic chassis of the APA has been shown to be fundamentally sound, a variety of updates deserve serious consideration. The resolution proposes reforms to modernize the Act that […]

Notice & Comment

If Prices Are a Problem, ERISA is Not the Solution

Yesterday, the internet caught fire with a new study drawing attention on the prices that we pay for health-care services. Contrary to expectations in some quarters, low Medicare spending doesn’t correlate at all with low spending in the private market. Instead, variations in private spending are driven mainly by variations in prices—and prices, in turn, […]

Notice & Comment

GAO Finds EPA Actions in WOTUS Rulemaking to Violate Anti-Propaganda and Anti-Lobbying Prohibitions, by Jeffrey S. Lubbers

There was an interesting development yesterday in the controversy over EPA’s aggressive social media campaign in support of its “Waters of the United States” rule. This rulemaking, conducted in conjunction with the Army Corps of Engineers, on was the subject of a panel at the recent ABA Adlaw Section Fall meeting. The Final Rule was […]

Notice & Comment

​The Congressional Review Act Revisited

This month the House of Representatives passed two resolutions under the Congressional Review Act (5 USC 801, et seq .) that disapproved of EPA’s recent rules for greenhouse gases from new and existing power plants. S.J. Resolutions 23 and 24. These two resolutions had already passed the Senate on November 17, 2015. The vote in […]

Notice & Comment

The IRS’s Fee Waiver Regulations May Be Doomed

In my prior post, I considered proposed regulations issued by the Treasury and the IRS regarding management fee waiver transactions. See Treasury Department & IRS, Disguised Payments for Services, 80 Fed. Reg. 43652 (July 23, 2015). To cater to the majority readership of the Yale Journal on Regulation, that post viewed the issue through the lens […]

Notice & Comment

​Ongoing Interest in Regulatory Cost Budgets

This week the Senate Budget Committee held another hearing titled “Moving to a Stronger Economy Through Regulatory Budgeting”. The hearing included three witnesses, including Dr. John Graham, former OIRA Administrator and present Dean of Indiana University’s School of Public and Environmental Affairs; Dr. Jerry Ellig, Senior Research Fellow at George Mason University; and Prof. Robert […]

Notice & Comment

​Regulatory “Look Back” in Practice: Deployment of the Single Window, by Jeff Weiss

As the Obama Administration moves into the final stretch of establishing a “Single Window” – an electronic portal through which traders can transmit data required by U.S. agencies for importing and exporting goods — it is worth discussing the pivotal role being played in the Single Window roll-out by retrospective review. The Administration’s retrospective review […]