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17 Hous. Bus. & Tax L.J. 236 (2016-2017)
Useless Dependents: The Final Constitutional Challenge of the ACA's Familial Intervention through Direct Taxation

handle is hein.journals/houbtalj17 and id is 249 raw text is: USELESS DEPENDENTS: THE FINAL CONSTITUTIONAL CHALLENGE OF THE ACA'S FAMILIAL INTERVENTION THROUGH DIRECT TAXATION Comment I. INTRODU CTION .................................................................. 237 II. I.R.C. § 5000A(A): THE DEPENDENT PENALTY ................. 237 A. Child Dependents under the Child Tax Credit .......... 238 B . A dult D ependents ....................................................... 240 III. U SELESS D EPENDENTS ...................................................... 241 A. Mandatory Dependent Status .................................... 243 IV. CONSTITUTIONAL ARGUMENT 1: FAMILY AFFAIRS BELONGS TO TH E STATES ............................................................ 243 A. The Age of Majority and Parental Responsibility L a w s ........................................................................... 2 4 5 B. How ACA increases the Age of Majority and is a Parental Responsibility Law ...................................... 246 V. CONSTITUTIONAL ARGUMENT 2: THE SHARED RESPONSIBILITY TAX IS A DIRECT TAX NOT BASED ON INCOME THAT WOULD REQUIRE APPORTIONMENT ..... 247 A. Children Can Be Considered Property for Tax P u rp oses ..................................................................... 251 V I. C ON CLU SION ..................................................................... 252 236

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