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A Threat To Justice—The Pro Codes Act Would Copyright The Law


The proposed Pro Codes Act has sparked debate. In tax circles the discussion has centered particularly around its implications for tax policy and legal accessibility.

This arcane technical change carries with it substantial risks to taxpayer rights and the principle of open law—with profound consequences for the transparency and accessibility of tax regulations. If portions of the tax code are copyrighted, taxpayers and professionals may face hurdles in accessing the full text of the laws they are required to follow. This means the law is inherently less fair and equitable and individuals and organizations with greater resources will find it easier to navigate these copyright restrictions.

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