The Senate Finance Committee will hold a hearing on Thursday on individual tax reform. Orrin Hatch, the committee's chairman and one of the six primary tax negotiators, said he expects to share the plan with other lawmakers after that and other hearings.
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The legislation was enacted on July 9, 1997, but took effect from July 1 that year, she said.
Leung did not mention that five Court of Final Appeal judges, including Litton, ruled the retroactivity unconstitutional in 1999, and it was only after an NPC Standing Committee interpretation of the relevant immigration provision in the Basic Law that the law took effect from July 1.
Congress and the White House have not yet released a plan but are working this month to prepare legislation.
Mnuchin heads to Capitol Hill on Tuesday to discuss tax policy with GOP congressional leaders, the latest in a series of meetings.
Earlier Tuesday, Mnuchin insisted that a tax overhaul would happen this year.
"We're going to get this done by the end of the year," Mnuchin told CNBC, adding that the administration is "super focused" on the goal following the three-month debt limit and government funding extension passed last week.
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A Beijing adviser on Wednesday doubled down on her claim that the Hong Kong government could use the incoming national anthem law to punish anyone who disrespects the song before the law even passes, as a former top judge questioned whether that would be constitutional.
“It would be very interesting because whether such a piece of legislation passed by the Hong Kong legislature can withstand a constitutional challenge, as being inconsistent with the Bill of Rights, I think would be a very interesting question,” he said.
Though conceding that criminal laws in general were not retroactive, Leung cited as precedent during her radio interview a bill that the government submitted in 1997 defining the right of abode to prevent an influx of illegal immigrants.
But the interpretation dealt only with the meaning of the abode provision and not retroactivity issues.