Sunset enforcement solves rule of law.

Uncertainty is inherent in the estate planning profession. Both state and federal laws are constantly evolving as are the family dynamics and economic circumstances that drive individual estate disposition wishes.208 The “death tax” did not get repealed per the initial goal of the proposed tax plan as it never made the final cut. However, the exemption amount was doubled, which essentially had the effect of nearly repealing the tax as only the estates of the uber-wealthy will reach the $11.2 million threshold. This amount though, will reverse to the old rates come 2025.209 This means that if the law properly sunsets, taxpayers who thought they fell within the exempt amount are suddenly deprived of their $5.6 million gross estate exemption. Since there has been a deprivation, and that deprivation was of property, there must be a process in which to give the taxpayers due process. The process is in place, but not enforced or respected. Therefore, the judiciary should either declare sunset provisions unconstitutional all together or order the legislature to actually enforce such provisions.

Conclusion Long term tax planning is essential for confidence in the future. The new Tax and Jobs Act was a major shake-up for the country. It also appearsto be riddled with unfairness for a majority of Americans in the long run in terms of the deficit it is set to create. Compensation for such spending issues could come in the form of lost benefits, causing another deprivation for taxpayers. The legislature is accountable to the rules and to how they impact the country’s economics. This should be done through the enforcement of sunset provisions. The runaround the legislature gets away with by not footnoteallowing sunset provisions to kick in harms citizens and shows disrespect for the country’s constitutional system.