Alternative minimum tax
The alternative minimum tax is a supplemental income tax imposed by the United States federal government in addition to baseline income tax for certain individuals, corporations and trusts that have exemptions or special circumstances allowing for lower payments of standard income tax. AMT is imposed at a nearly flat rate on an adjusted amount of taxable income above a certain threshold; this exemption is higher than the exemption from regular income tax. Regular taxable income is adjusted for certain items computed differently for AMT, such as depreciation and medical expenses. No deduction is allowed for state taxes or miscellaneous itemized deductions in computing AMT income. Taxpayers with incomes above the exemption whose regular Federal income tax is below the amount of AMT must pay the higher AMT amount. A predecessor "minimum tax", enacted in 1969, imposed an additional tax on certain tax benefits for certain taxpayers; the present AMT was enacted in 1982 and limits tax benefits from a variety of deductions.
The AMT was designed to tax high-income taxpayers who used the regular tax system to pay little or no tax. Over the years, inflation has caused it to apply to middle-income taxpayers. Congress sporadically raises the AMT's income thresholds to give relief to these taxpayers; the American Taxpayer Relief Act of 2012 indexes these thresholds each year for inflation. The number of taxpayers subject to it has increased from 200,000 in 1982 to 5.2 million in 2017. The Tax Cuts and Jobs Act of 2017 raised personal AMT exemption levels and exemption phase-out levels, but eliminated several itemized deductions; the TCJA indexed the AMT exemptions for inflation in years after 2018. The changes are projected to reduce the number of taxpayers affected by AMT in 2018 and beyond back to the 200,000 who were subject to AMT in 1982; the TCJA was "scored" to ensure that its cost in lower government revenue was small enough to qualify under the Senate's reconciliation procedure. To improve the scoring, changes to the personal income tax, including to the AMT, expire at the end of 2025.
The TCJA repealed the Alternative Minimum Tax on corporations entirely. Each year, high-income taxpayers must calculate and pay the greater of an alternative minimum tax or regular tax; the basis for the tax is not taxable income but income subject to a different calculation. Taxes paid over the course of the tax year do not account for AMT; the AMT taxes income above an "exemption" level at 26%, up to a second threshold. Moreover, above still higher thresholds, the exemption from AMT is lost. At another threshold, the high tax rate begins to replace the low rate. High earners are taxed at 28% of their entire income. A lower tax rate applies to long-term capital gains. * For income within the exemption phase-out, marginal tax rates are multiplied by 1.25, which changes 20% to 25%, changes 26% to 32.5%, changes 28% to 35%. In addition, corporations with average annual gross receipts of $7,500,000 or less for the prior three years are exempt from AMT, but only so long as they continue to meet this test.
Further, a corporation is exempt from AMT during its first year as a corporation. Affiliated corporations are treated. To the extent AMT exceeds regular Federal income tax, a future credit is provided which can offset future regular tax to the extent AMT does not apply in a future year. However, this credit is limited: see further details in the "AMT credit against regular tax" section. Regular tax used as a basis for computing AMT is found on the following lines of tax return forms: individual Form 1040 Line 44, or corporate Form 1120 Schedule J line 2 less foreign tax credit. Under the AMT, no deduction is the standard deduction. State and foreign taxes are not deductible. However, most other itemized deductions apply at least in part. Significant other adjustments to income and deductions apply. Individuals must file IRS Form 6251 and corporations must file Form 4626 if they have any net AMT due; the form is filed to claim the credit for prior year AMT. Other individual adjustments in computing AMT include: Miscellaneous itemized deductions are not allowed.
These include all items subject to the 2% "floor", such as employee business expenses, tax preparation fees, etc. The home mortgage interest deduction is limited to interest on purchase money mortgages for a first and second residence. Medical expenses may be deducted only if they exceed 10% of Adjusted Gross Income, as compared to 7.5% for regular tax. Inclusion of the bargain element of an Incentive Stock Option when exercised and the stock is not sold in the same tax year, regardless of whether the stock can be sold. Many AMT adjustments apply to businesses operated by corporations; the adjustments tend to have the effect of deferring certain deductions or recognizing income sooner. These adjustments include: Depreciation deductions must be computed using the straight line method and longer lives than may be used for regular tax. Deductions for certain "preferences" are limited; these include deductions related to: circulation costs, mining costs and experimentation costs, intangible drilling costs, certain amortization.
Republican Party (United States)
The Republican Party referred to as the GOP, is one of the two major political parties in the United States. The GOP was founded in 1854 by opponents of the Kansas-Nebraska Act, which had expanded slavery into U. S. territories. The party subscribed to classical liberalism and took ideological stands that were anti-slavery and pro-economic reform. Abraham Lincoln was the first Republican president in the history of the United States; the Party was dominant over the Democrats during the Third Party System and Fourth Party System. In 1912, Theodore Roosevelt formed the Progressive Party after being rejected by the GOP and ran unsuccessfully as a third-party presidential candidate calling for social reforms. After the 1912 election, many Roosevelt supporters left the Party, the Party underwent an ideological shift to the right; the liberal Republican element in the GOP was overwhelmed by a conservative surge begun by Barry Goldwater in 1964 that continued during the Reagan Era in the 1980s. After the Civil Rights Act of 1964 and the Voting Rights Act of 1965, the party's core base shifted, with the Southern states becoming more reliably Republican in presidential politics and the Northeastern states becoming more reliably Democratic.
White voters identified with the Republican Party after the 1960s. Following the Supreme Court's 1973 decision in Roe v. Wade, the Republican Party made opposition to abortion a key plank of its national party platform and grew its support among evangelicals. By 2000, the Republican Party was aligned with Christian conservatism; the Party's core support since the 1990s comes chiefly from the South, the Great Plains, the Mountain States and rural areas in the North. The 21st century Republican Party ideology is American conservatism, which contrasts with the Democrats' liberal platform and progressive wing; the GOP supports lower taxes, free market capitalism, a strong national defense, gun rights and restrictions on labor unions. The GOP was committed to protectionism and tariffs from its founding until the 1930s when it was based in the industrial Northeast and Midwest, but has grown more supportive of free trade since 1952. In addition to advocating for conservative economic policies, the Republican Party is conservative.
Founded in the Northern states in 1854 by abolitionists, modernizers, ex-Whigs and ex-Free Soilers, the Republican Party became the principal opposition to the dominant Democratic Party and the popular Know Nothing Party. The party grew out of opposition to the Kansas–Nebraska Act, which repealed the Missouri Compromise and opened Kansas Territory and Nebraska Territory to slavery and future admission as slave states; the Northern Republicans saw the expansion of slavery as a great evil. The first public meeting of the general anti-Nebraska movement, at which the name Republican was suggested for a new anti-slavery party, was held on March 20, 1854 in a schoolhouse in Ripon, Wisconsin; the name was chosen to pay homage to Thomas Jefferson's Republican Party. The first official party convention was held on July 1854 in Jackson, Michigan. At the 1856 Republican National Convention, the party adopted a national platform emphasizing opposition to the expansion of slavery into U. S. territories. While Republican candidate John C.
Frémont lost the 1856 United States presidential election to James Buchanan, he did win 11 of the 16 northern states. The Republican Party first came to power in the elections of 1860 when it won control of both houses of Congress and its candidate, former congressman Abraham Lincoln, was elected President. In the election of 1864, it united with War Democrats to nominate Lincoln on the National Union Party ticket. Under Republican congressional leadership, the Thirteenth Amendment to the United States Constitution—which banned slavery in the United States—passed the Senate in 1864 and the House in 1865; the party's success created factionalism within the party in the 1870s. Those who felt that Reconstruction had been accomplished, was continued to promote the large-scale corruption tolerated by President Ulysses S. Grant, ran Horace Greeley for the presidency; the Stalwart faction defended Grant and the spoils system, whereas the Half-Breeds pushed for reform of the civil service. The Pendleton Civil Service Reform Act was passed in 1883.
The Republican Party supported hard money, high tariffs to promote economic growth, high wages and high profits, generous pensions for Union veterans, the annexation of Hawaii. The Republicans had strong support from pietistic Protestants, but they resisted demands for Prohibition; as the Northern postwar economy boomed with heavy and light industry, mines, fast-growing cities, prosperous agriculture, the Republicans took credit and promoted policies to sustain the fast growth. The GOP was dominant over the Democrats during the Third Party System. However, by 1890 the Republicans had agreed to the Sherman Antitrust Act and the Interstate Commerce Commission in response to complaints from owners of small businesses and farmers; the high McKinley Tariff of 1890 hurt the party and the Democrats swept to a landslide in the off-year elections defeating McKinley himself. The Democrats elected Grover Cleveland in 1884 and 1892; the election of William McKinley in 1896 was marked by a resurgence of Republican dominance that lasted until 1932.
McKinley promised that high tariffs would end the severe hardship caused by the Pa
Illinois is a state in the Midwestern and Great Lakes region of the United States. It has the fifth largest gross domestic product, the sixth largest population, the 25th largest land area of all U. S. states. Illinois is noted as a microcosm of the entire United States. With Chicago in northeastern Illinois, small industrial cities and immense agricultural productivity in the north and center of the state, natural resources such as coal and petroleum in the south, Illinois has a diverse economic base, is a major transportation hub. Chicagoland, Chicago's metropolitan area, encompasses over 65% of the state's population; the Port of Chicago connects the state to international ports via two main routes: from the Great Lakes, via the Saint Lawrence Seaway, to the Atlantic Ocean and from the Great Lakes to the Mississippi River, via the Illinois Waterway to the Illinois River. The Mississippi River, the Ohio River, the Wabash River form parts of the boundaries of Illinois. For decades, Chicago's O'Hare International Airport has been ranked as one of the world's busiest airports.
Illinois has long had a reputation as a bellwether both in social and cultural terms and, through the 1980s, in politics. The capital of Illinois is Springfield, located in the central part of the state. Although today's Illinois' largest population center is in its northeast, the state's European population grew first in the west as the French settled the vast Mississippi of the Illinois Country of New France. Following the American Revolutionary War, American settlers began arriving from Kentucky in the 1780s via the Ohio River, the population grew from south to north. In 1818, Illinois achieved statehood. Following increased commercial activity in the Great Lakes after the construction of the Erie Canal, Chicago was founded in the 1830s on the banks of the Chicago River at one of the few natural harbors on the southern section of Lake Michigan. John Deere's invention of the self-scouring steel plow turned Illinois's rich prairie into some of the world's most productive and valuable farmland, attracting immigrant farmers from Germany and Sweden.
The Illinois and Michigan Canal made transportation between the Great Lakes and the Mississippi River valley faster and cheaper, new railroads carried immigrants to new homes in the country's west and shipped commodity crops to the nation's east. The state became a transportation hub for the nation. By 1900, the growth of industrial jobs in the northern cities and coal mining in the central and southern areas attracted immigrants from Eastern and Southern Europe. Illinois was an important manufacturing center during both world wars; the Great Migration from the South established a large community of African Americans in the state, including Chicago, who founded the city's famous jazz and blues cultures. Chicago, the center of the Chicago Metropolitan Area, is now recognized as a global alpha-level city. Three U. S. presidents have been elected while living in Illinois: Abraham Lincoln, Ulysses S. Grant, Barack Obama. Additionally, Ronald Reagan, whose political career was based in California, was born and raised in the state.
Today, Illinois honors Lincoln with its official state slogan Land of Lincoln, displayed on its license plates since 1954. The state is the site of the Abraham Lincoln Presidential Library and Museum in Springfield and the future home of the Barack Obama Presidential Center in Chicago. "Illinois" is the modern spelling for the early French Catholic missionaries and explorers' name for the Illinois Native Americans, a name, spelled in many different ways in the early records. American scholars thought the name "Illinois" meant "man" or "men" in the Miami-Illinois language, with the original iliniwek transformed via French into Illinois; this etymology is not supported by the Illinois language, as the word for "man" is ireniwa, plural of "man" is ireniwaki. The name Illiniwek has been said to mean "tribe of superior men", a false etymology; the name "Illinois" derives from the Miami-Illinois verb irenwe·wa - "he speaks the regular way". This was taken into the Ojibwe language in the Ottawa dialect, modified into ilinwe·.
The French borrowed these forms, changing the /we/ ending to spell it as -ois, a transliteration for its pronunciation in French of that time. The current spelling form, began to appear in the early 1670s, when French colonists had settled in the western area; the Illinois's name for themselves, as attested in all three of the French missionary-period dictionaries of Illinois, was Inoka, of unknown meaning and unrelated to the other terms. American Indians of successive cultures lived along the waterways of the Illinois area for thousands of years before the arrival of Europeans; the Koster Site demonstrates 7,000 years of continuous habitation. Cahokia, the largest regional chiefdom and urban center of the Pre-Columbian Mississippian culture, was located near present-day Collinsville, Illinois, they built an urban complex of more than 100 platform and burial mounds, a 50-acre plaza larger than 35 football fields, a woodhenge of sacred cedar, all in a planned design expressing the culture's cosmology.
Monks Mound, the center of the site, is the largest Pre-Columbian structure north of the Valley of Mexico. It is 100 feet high, 951 feet long, 836 feet wide, covers 13.8 acres. It contains about 814,000 cubic yards of earth, it was topped by a structure thought to have measured about 105 feet in length and 48 feet in width, covered an area 5,000 square feet, been as much as 50 feet high, making its peak 150 feet above the level of the pl
2010 Austin suicide attack
The 2010 Austin suicide attack occurred on February 18, 2010, when Andrew Joseph Stack III deliberately crashed his single-engine Piper Dakota light aircraft into Building I of the Echelon office complex in Austin, United States, killing himself and Internal Revenue Service manager Vernon Hunter. Thirteen others were injured, two seriously; the four-story office building housed an IRS field office occupying the top three floors, along with a couple of private businesses on the first floor. Prior to the crash, Stack had posted a suicide note referring to "greed", "insanity", the IRS, dated February 18, 2010, to his business website. Stack is suspected of having set fire that morning to his two-story North Austin house, destroyed. In the aftermath, there was increased debate over the policies of the IRS, different forms of protest. In response to the attack, the IRS spent more than $38.6 million, with $6.4 million spent to recover and resume work at the building, over $32 million spent to increase security at other IRS sites in the U.
S. However, the spending on security changes was questioned as being ineffective; the building was repaired by December 2011. Andrew Joseph Stack III lived in the Scofield Farms neighborhood in North Austin, worked as an embedded software consultant, he grew up in Pennsylvania and had two brothers and two sisters, was orphaned at age four, spent some time at a Catholic orphanage. He graduated from the Milton Hershey School in 1974 and studied engineering at Harrisburg Area Community College from 1975 to 1977 but did not graduate, his first marriage to Ginger Stack, which ended in divorce, produced Samantha Bell. In 2007, Stack had remarried with Sheryl Housh. In 1985, along with his first wife, incorporated Prowess Engineering. In 1994, he failed to file a state tax return. In 1998, the Stacks divorced and a year his wife filed Chapter 11 Bankruptcy, citing IRS liabilities totaling nearly $126,000. In 1995, Stack started Software Systems Service Corp, suspended in 2004 for non-payment of state taxes.
Stack obtained a pilot's certificate in 1994 and owned a Velocity Elite XL-RG plane, in addition to the Piper Dakota he flew into the Echelon building. He had been using the Georgetown Municipal Airport for four and a half years and paid $236.25 a month to rent a hangar. There has been speculation that Stack replaced seats on his aircraft with extra drums of fuel prior to the collision. Stack's accountant confirmed that at the time of the incident he was being audited by the IRS for failure to report income. An hour before the crash, Stack set fire to his $230,000 house located on Dapplegrey Lane in North Austin, he drove to a hangar he rented at Georgetown Municipal Airport 20 miles to the north. He boarded his single-engine Piper Dakota airplane and took off around 9:45 a.m. Central Standard Time, he indicated to the control tower his flight would be "going southbound, sir." After taking off, his final words were "thanks for your help, have a great day."About ten minutes his plane descended and collided at full speed with Echelon I, a building containing offices for 190 IRS employees, resulting in a large fireball and explosion.
The building is located near the intersection of Mopac Expressway. On the morning of the crash, Stack posted a suicide note on embeddedart.com. The HTML source code of the web page shows the letter was composed using Microsoft Word starting two days prior, February 16, at 19:24Z; the document shows that it was saved 27 times with the last being February 18 at 06:42Z. In the note, he begins by expressing displeasure with the government, the bailout of financial institutions, the conglomerate companies of General Motors and Arthur Andersen, unions and health care insurance companies, the Catholic Church, he describes his life as an engineer, including his meeting with a poor widow who never got the pension benefits she was promised, the effect of the Section 1706 of Tax Reform Act of 1986 on independent contractor engineers, the September 11 attacks, airline bailouts that benefited only the airlines but not the suffering engineers and how a CPA he hired seemed to side with the government to take extra tax money from him.
The note mentions Stack's having issues with taxes and the IRS and his having a long-running feud with the organization. While the IRS has a larger regional office in Austin, the field office located in Echelon I performed tax audits, seizures and collections; the note ended with: I saw it written once that the definition of insanity is repeating the same process over and over and expecting the outcome to be different. I am ready to stop this insanity. Well, Mr. Big Brother IRS man, let's try something different; the communist creed: From each according to his ability, to each according to his need. The capitalist creed: From each according to his gullibility, to each according to his greed. Vernon Hunter, a 68-year-old Revenue Officer Group Manager for the IRS, was killed in the incident along with Joseph Stack. Thirteen people were reported as injured, two of them critically. Debris from the crash struck a car being driven on the southbound access road of Route 183 in front of the building, shattering the windshield.
Another driver on the southbound access road of Route 183 had his windows and sunroof shattered during the impact, had debris fall inside his car, yet escaped uninjured. Robin DeHaven, a glass worker and former combat engineer for
An income tax is a tax imposed on individuals or entities that varies with respective income or profits. Income tax is computed as the product of a tax rate times taxable income. Taxation rates may vary by type or characteristics of the taxpayer; the tax rate may increase as taxable income increases. The tax imposed on companies is known as corporate tax and is levied at a flat rate. However, individuals are taxed at various rates according to the band. Further, the partnership firms are taxed at flat rate. Most jurisdictions exempt locally organized charitable organizations from tax. Capital gains may be taxed at different rates than other income. Credits of various sorts may be allowed that reduce tax; some jurisdictions impose the higher of an income tax or a tax on an alternative base or measure of income. Taxable income of taxpayers resident in the jurisdiction is total income less income producing expenses and other deductions. Only net gain from sale of property, including goods held for sale, is included in income.
Income of a corporation's shareholders includes distributions of profits from the corporation. Deductions include all income producing or business expenses including an allowance for recovery of costs of business assets. Many jurisdictions allow notional deductions for individuals, may allow deduction of some personal expenses. Most jurisdictions either do not tax income earned outside the jurisdiction or allow a credit for taxes paid to other jurisdictions on such income. Nonresidents are taxed only on certain types of income from sources within the jurisdictions, with few exceptions. Most jurisdictions require self-assessment of the tax and require payers of some types of income to withhold tax from those payments. Advance payments of tax by taxpayers may be required. Taxpayers not timely paying tax owed are subject to significant penalties, which may include jail for individuals or revocation of an entity's legal existence; the concept of taxing income is a modern innovation and presupposes several things: a money economy, reasonably accurate accounts, a common understanding of receipts and profits, an orderly society with reliable records.
For most of the history of civilization, these preconditions did not exist, taxes were based on other factors. Taxes on wealth, social position, ownership of the means of production were all common. Practices such as tithing, or an offering of first fruits, existed from ancient times, can be regarded as a precursor of the income tax, but they lacked precision and were not based on a concept of net increase; the first income tax is attributed to Egypt. In the early days of the Roman Republic, public taxes consisted of modest assessments on owned wealth and property; the tax rate under normal circumstances was 1% and sometimes would climb as high as 3% in situations such as war. These modest taxes were levied against land and other real estate, animals, personal items and monetary wealth; the more a person had in property, the more tax they paid. Taxes were collected from individuals. In the year 10 AD, Emperor Wang Mang of the Xin Dynasty instituted an unprecedented income tax, at the rate of 10 percent of profits, for professionals and skilled labor.
He was overthrown 13 years in 23 AD and earlier policies were restored during the reestablished Han Dynasty which followed. One of the first recorded taxes on income was the Saladin tithe introduced by Henry II in 1188 to raise money for the Third Crusade; the tithe demanded that each layperson in England and Wales be taxed one tenth of their personal income and moveable property. The inception date of the modern income tax is accepted as 1799, at the suggestion of Henry Beeke, the future Dean of Bristol; this income tax was introduced into Great Britain by Prime Minister William Pitt the Younger in his budget of December 1798, to pay for weapons and equipment for the French Revolutionary War. Pitt's new graduated income tax began at a levy of 2 old pence in the pound on incomes over £60, increased up to a maximum of 2 shillings in the pound on incomes of over £200. Pitt hoped that the new income tax would raise £10 million a year, but actual receipts for 1799 totalled only a little over £6 million.
Pitt's income tax was levied from 1799 to 1802, when it was abolished by Henry Addington during the Peace of Amiens. Addington had taken over as prime minister in 1801, after Pitt's resignation over Catholic Emancipation; the income tax was reintroduced by Addington in 1803 when hostilities with France recommenced, but it was again abolished in 1816, one year after the Battle of Waterloo. Opponents of the tax, who thought it should only be used to finance wars, wanted all records of the tax destroyed along with its repeal. Records were publicly burned by the Chancellor of the Exchequer, but copies were retained in the basement of the tax court. In the United Kingdom of Great Britain and Ireland, income tax was reintroduced by Sir Robert Peel by the Income Tax Act 1842. Peel, as a Conservative, had opposed income tax in the 1841 general election, but a growing budget deficit required a new source of funds; the new income tax, based on Addington's model, was imposed on incomes above £150. Although this measure was intended to be temporary, it soon became a fixture of the British taxation system.
A committee was formed in 1851 under Joseph Hume to investigate the matter, but failed to reach a clear recommendation. Despite the vociferous objection, William Gladstone, Chancellor of the Exchequer from 1852, kept the prog
United States Statutes at Large
The United States Statutes at Large referred to as the Statutes at Large and abbreviated Stat. are an official record of Acts of Congress and concurrent resolutions passed by the United States Congress. Each act and resolution of Congress is published as a slip law, classified as either public law or private law, designated and numbered accordingly. At the end of a Congressional session, the statutes enacted during that session are compiled into bound books, known as "session law" publications; the session law publication for U. S. Federal statutes is called the United States Statutes at Large. In that publication, the public laws and private laws are numbered and organized in chronological order. U. S. Federal statutes are published in a three-part process, consisting of slip laws, session laws, codification. Large portions of public laws are enacted as amendments to the United States Code. Once enacted into law, an Act will be published in the Statutes at Large and will add to, modify, or delete some part of the United States Code.
Provisions of a public law that contain only enacting clauses, effective dates, similar matters are not codified. Private laws are not codified; some portions of the United States Code have been enacted as positive law and other portions have not been so enacted. In case of a conflict between the text of the Statutes at Large and the text of a provision of the United States Code that has not been enacted as positive law, the text of the Statutes at Large takes precedence. Publication of the United States Statutes at Large began in 1845 by the private firm of Little and Company under authority of a joint resolution of Congress. During Little and Company's time as publisher, Richard Peters, George Minot, George P. Sanger served as editors. In 1874, Congress transferred the authority to publish the Statutes at Large to the Government Printing Office under the direction of the Secretary of State. Pub. L. 80–278, 61 Stat. 633, was enacted July 30, 1947 and directed the Secretary of State to compile, edit and publish the Statutes at Large.
Pub. L. 81–821, 64 Stat. 980, was enacted September 23, 1950 and directed the Administrator of General Services to compile, edit and publish the Statutes at Large. Since 1985 the Statutes at Large have been prepared and published by the Office of the Federal Register of the National Archives and Records Administration; until 1948, all treaties and international agreements approved by the United States Senate were published in the set, but these now appear in a publication titled United States Treaties and Other International Agreements, abbreviated U. S. T. In addition, the Statutes at Large includes the text of the Declaration of Independence, Articles of Confederation, the Constitution, amendments to the Constitution, treaties with Indians and foreign nations, presidential proclamations. Sometimes large or long Acts of Congress are published as their own "appendix" volume of the Statutes at Large. For example, the Internal Revenue Code of 1954 was published as volume 68A of the Statutes at Large.
Revised Statutes of the United States Procedures of the United States Congress Enrolled Bill Federal Register United States Reports California Statutes Laws of Florida Laws of Illinois Laws of New York Laws of Pennsylvania This article incorporates public domain material from websites or documents of the U. S. Government Publishing Office. How Our Laws Are Made, by the Parliamentarian of the House of Representatives. Volumes 1 to 18 of the Statutes at Large made available by the Library of Congress Volumes 1 to 64 of the Statutes at Large made available by the Congressional Data Coalition via LEGISWORKS.org Volumes 65 to 125 of the Statutes at Large made available by the GPO and the Library of Congress via FDsys Sortable by Bills Enacted into Laws, Concurrent Resolutions, Popular Names, Presidential Proclamations, or Public Laws. Volumes 1–124 of the Statutes at Large made available by the Constitution Society Public and private laws from 104th Congress to present from the Government Printing Office, in slip law format with Statutes at Large page references Early United States Statutes includes Volumes 1 to 44 of the Statutes at Large in DjVu and PDF format, along with rudimentary OCR of the text.
United States Statutes and the United States Code: Historical Outlines, Lists and Sources from the Law Librarians' Society of Washington, DC Second Edition of the Revised Statutes of the United States
United States Senate
The United States Senate is the upper chamber of the United States Congress, which along with the United States House of Representatives—the lower chamber—comprises the legislature of the United States. The Senate chamber is located in the north wing of the Capitol, in Washington, D. C; the composition and powers of the Senate are established by Article One of the United States Constitution. The Senate is composed of senators; each state, regardless of its population size, is represented by two senators who serve staggered terms of six years. There being at present 50 states in the Union, there are presently 100 senators. From 1789 until 1913, senators were appointed by legislatures of the states; as the upper chamber of Congress, the Senate has several powers of advice and consent which are unique to it. These include the approval of treaties, the confirmation of Cabinet secretaries, Supreme Court justices, federal judges, flag officers, regulatory officials, other federal executive officials and other federal uniformed officers.
In addition to these, in cases wherein no candidate receives a majority of electors for Vice President, the duty falls to the Senate to elect one of the top two recipients of electors for that office. Furthermore, the Senate has the responsibility of conducting the trials of those impeached by the House; the Senate is considered both a more deliberative and more prestigious body than the House of Representatives due to its longer terms, smaller size, statewide constituencies, which led to a more collegial and less partisan atmosphere. The presiding officer of the Senate is the Vice President of the United States, President of the Senate. In the Vice President's absence, the President Pro Tempore, customarily the senior member of the party holding a majority of seats, presides over the Senate. In the early 20th century, the practice of majority and minority parties electing their floor leaders began, although they are not constitutional officers; the drafters of the Constitution created a bicameral Congress as a compromise between those who felt that each state, since it was sovereign, should be represented, those who felt the legislature must directly represent the people, as the House of Commons did in Great Britain.
This idea of having one chamber represent people while the other gives equal representation to states regardless of population, was known as the Connecticut Compromise. There was a desire to have two Houses that could act as an internal check on each other. One was intended to be a "People's House" directly elected by the people, with short terms obliging the representatives to remain close to their constituents; the other was intended to represent the states to such extent as they retained their sovereignty except for the powers expressly delegated to the national government. The Senate was thus not designed to serve the people of the United States equally; the Constitution provides that the approval of both chambers is necessary for the passage of legislation. First convened in 1789, the Senate of the United States was formed on the example of the ancient Roman Senate; the name is derived from Latin for council of elders. James Madison made the following comment about the Senate: In England, at this day, if elections were open to all classes of people, the property of landed proprietors would be insecure.
An agrarian law would soon take place. If these observations be just, our government ought to secure the permanent interests of the country against innovation. Landholders ought to have a share in the government, to support these invaluable interests, to balance and check the other, they ought to be so constituted. The Senate, ought to be this body. Article Five of the Constitution stipulates that no constitutional amendment may be created to deprive a state of its equal suffrage in the Senate without that state's consent; the District of Columbia and all other territories are not entitled to representation allowed to vote in either House of the Congress. The District of Columbia elects two "shadow U. S. Senators", but they are officials of the D. C. City Government and not members of the U. S. Senate; the United States has had 50 states since 1959, thus the Senate has had 100 senators since 1959. The disparity between the most and least populous states has grown since the Connecticut Compromise, which granted each state two members of the Senate and at least one member of the House of Representatives, for a total minimum of three presidential electors, regardless of population.
In 1787, Virginia had ten times the population of Rhode Island, whereas today California has 70 times the population of Wyoming, based on the 1790 and 2000 censuses. This means some citizens are two orders of magnitude better represented in the Senate than those in other states. Seats in the House of Representatives are proportionate to the population of each state, reducing the disparity of representation. Before the adoption of the Seventeenth Amendment in 1913, senators were elected by the individual state legislatures. Problems with repeated vacant seats due to the inability of a legislature to elect senators, intrastate political struggles, bribery and intimidation had led to a growing movement to amend the Constitution to allow for the direct election of senators; the party composition of the Senate during the 116th Congress: Art