Sunset Sunrise And Related Measures Hearings Before the Subcommittee On the

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Sunset Sunrise And Related Measures Hearings Before the Subcommittee On the
United States Congress House Committee On Rules
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Recent years of a number of significant temporary general tax reductions. In all those cases, taxes would rise if the reductions were not extended at the time tliey were about to terminate. In all these cases, taxes theoretically would rise without members of Congress being required to vote for a tax increase. However, in fact, no such increases have resulted.
As a practical matter, a sunset process for tax expenditures would be unlikely to raise taxes on an overall basis. If Congress decided t
...o ter- minate one or more tax espendituii-es as a result of the sunset process, it could very well offset any additional tax receipts with equivalent reductions in the general tax rate structure which would benefit all taxpayers.
Moreover, there is no meaningful difference in the way tax expendi- tures theoretically could be terminated under sunset than the way entitlement programs, such as the food stamp program, could be ter- minated under the sunset bill which the Oommittee has just rexwrted.


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