Harvard Journal on Legislation

The Standard Business Deduction

The Standard Business Deduction Kathleen DeLaney Thomas* In 2017, Congress passed the most sweeping tax reform bill[1]the country has seen in over 30 years.[2]The new legislation responded to many long-held concerns about the U.S. tax system, particularly that taxes were too high and that the corporate and international tax regimes were not competitive.[3]In response to…

WARNing: The “Liquidating Fiduciary” Exception Should Not Exist

WARNing: The “Liquidating Fiduciary” Exception Should Not Exist Jonathan C. Gordon*   Abstract The Worker Adjustment and Retraining Notification Act requires employers of a sufficient size to provide sixty days’ notice to employees affected by plant closings or mass layoffs. The Department of Labor, meanwhile, said that fiduciaries that are liquidating a business do not…

Combination Among the States: Why the National Popular Vote Interstate Compact is an Unconstitutional Attempt to Reform the Electoral College

Combination Among the States: Why the National Popular Vote Interstate Compact is an Unconstitutional Attempt to Reform the Electoral College Patrick C. Valencia[*]   “In all, the invisible federalism that has gone largely unnoticed in present presidential election debates serves a valuable purpose. It accounts for nonvoters, it maximizes enfranchisement, and it discourages interstate meddling.…

Be Warned: A Proposal to Reform Food Product Disclosure Statements

Be Warned: A Proposal to Reform Food Product Disclosure Statements By Gideon Zvi Palte, J.D. ’18[*] I. Introduction Dietary choices can have a significant effect on health.[1] Moderate reduction in salt consumption can reduce the risk of cardiovascular disease, stroke, and coronary heart attack.[2] High cholesterol has been identified as a major contributor to coronary…

Desmond’s Law: Imprecise Language Makes for Inadequate Advocacy

Desmond’s Law: Imprecise Language Makes for Inadequate Advocacy Nila Bala[*]   In 2016, Connecticut was lauded for becoming the first state to pass legislation allowing for an animal advocate to be appointed in animal cruelty cases.[1] The legislation, called “Desmond’s Law,” was named for a boxer-pit bull mix that was abused and strangled to death…

It is All About the Money: Presidential Conflicts of Interest

It is All About the Money: Presidential Conflicts of Interest By Samantha Block[*] The 2016 presidential election marked an increased distrust in the government, bringing a new era of presidential and vice presidential candidates. Current conflict of interest laws do not extend to the President and Vice President due to an outdated fear of interfering…

Don’t Hold Your Breath: Furthering the Fight Against Drunken Driving Until Autonomous Vehicles Arrive

Don’t Hold Your Breath: Furthering the Fight Against Drunken Driving Until Autonomous Vehicles Arrive By Russell Spivak, JD ’17[*] Interlocking Ignition Devices (IIDs) restrict a driver from turning on a car unless he or she passes a Breathalyzer examination. There is significant reason to think that promoting—if not mandating—the installation of such technologies in all…

The Coming Collapse of the Paris Climate Agreement

The Coming Collapse of the Paris Climate Agreement By Bryan H. Druzin [*] I. Introduction Now that the Trump administration has abandoned the Paris Climate Agreement, the question is whether the agreement will collapse. A strong case can be made that it will indeed unravel—perhaps not immediately, but eventually. Although the world’s leaders have been…

Welcome Transfer Students and Class of 2020!

Greetings from the Harvard Journal on Legislation! Our names are Paul Kominers and George Maliha, and we are the Co-Presidents and Editors-in-Chief of the Journal. We are writing to welcome you to campus and encourage you to get involved with JOL. As the nation’s premier law review focused on legislative analysis and the legislative process,…