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https://taxfoundation.org/research/all/federal/retroactive-taxation-and-baucus-proposal/ Retroactive Taxation and the Baucus Proposal Jul 24, 2023 - Download (PDF) Fiscal Fact No. 405 Retroactive Taxation and the Baucus Proposal Introduction Senator Max Baucus (D-MT), chairman of the Senate Finance... retroactive taxationbaucusproposal