The 2003 Tax Law

Application to churches and church staff.

Church Law and Tax 2003-09-01

The 2003 Tax Law

application to churches and church staff

Article summary. President Bush signed a new tax law on May 28, 2003. The new law contains a number of provisions that will directly affect ministers and lay church employees. Most significantly, some 91 million taxpayers will receive, on average, a tax cut of $1,126. Families with children will get relief quickly due to the acceleration of the child tax credit from $600 to $1,000 per child. Beginning in mid-July, the IRS started sending checks of $400 per child to taxpayers who claimed a child tax credit on their 2002 return. Most taxpayers will see their paychecks grow as their employer reduces the amount of tax withheld to reflect reduced tax rates. This article will explain the provisions in the new law of most relevance to ministers and lay church employees.

The Jobs and Growth Tax Relief Reconciliation Act of 2003 (“JGTRRA”) was signed into law by President Bush on May 28, 2003. Described below are the major changes made by the new law that affect tax years beginning in 2003.

1. Child tax credit

About 25 million taxpayers may be eligible for an advance payment of an increase to the child tax credit. The Jobs and Growth Tax Relief Reconciliation Act of 2003 raised the child tax credit to a maximum of $1,000 per child from $600 per child, beginning in 2003. The Act also provided for immediate tax relief by directing the IRS to send this increase to taxpayers this year. Eligible taxpayers could receive up to $400 for each child claimed on their 2002 returns as an advance payment of their 2003 child tax credit. The IRS and Treasury will automatically notify and mail advance payments to eligible taxpayers. Here are the basics:

  • Taxpayers have no need to call, no need to apply, no need to fill out another tax form.
  • The government will automatically mail checks to eligible taxpayers, beginning July 25, with most checks mailed by August 8.
  • Taxpayers who receive the advance payment should keep the IRS notice for their records. This amount will affect the computation of the child tax credit on their 2003 returns.

The child tax credit was introduced in 1998 as a maximum credit of $400 per qualifying child. The new law accelerates a previously scheduled increase of the maximum credit to $1,000 per child, effective for 2003 and 2004. The child tax credit is a nonrefundable credit for each qualifying child. To qualify, a child must be under age 17, be a citizen or resident of the United States, be claimed as the taxpayer’s dependent, and be the taxpayer’s (a) child, stepchild, adopted child, or grandchild; (b) sibling, stepsibling, or a descendant of any of them, whom the taxpayer cared for as his or her own child, or (c) eligible foster child.There is also an “additional child tax credit” for individuals who get less than the full amount of the child tax credit because their tax is too low. The additional child tax credit (which is figured on Form 8812) may result in a refund even if the person does not owe any tax.

Key point. The child tax credit is not the same as the credit for child and dependent care expenses. On the 2002 forms, the child tax credit is on line 50 of Form 1040 and line 33 of Form 1040A. The additional child tax credit is on line 66 of Form 1040 and line 42 of Form 1040A.

The IRS will use 2002 tax year data to determine who will receive the automatic advance payment. Generally, taxpayers must have claimed the child tax credit on the 2002 tax return; they must have used Form 1040 or Form 1040A, or filed electronically; and, the child must have been born after 1986.

The child tax credit is phased-out for individuals with income over certain amounts. It is reduced by $50 for each $1,000 (or fraction thereof) of modified adjusted gross income over $75,000 for single individuals or heads of households, $110,000 for married individuals filing joint returns, and $55,000 for married individuals filing separate returns. The length of the phase-out range depends on the number of qualifying children. For example, the phase-out range for a single individual with one qualifying child is between $75,000 and $87,000 of modified adjusted gross income. The phase-out range for a single individual with two qualifying children is between $75,000 and $99,000. The amount of the tax credit and the phase-out ranges are not adjusted annually for inflation.

Example. Pastor Tom is a youth pastor at his church. He is married and has two young children ages 3 and 5. He will be eligible for a $2,000 child tax credit in 2003 as a result of JGTRRA. This is an increase of $800. A check in the amount of $800 will be mailed to Pastor Tom in August of 2003.

Example. Sherry is a single mother who is employed by a church child care center. She did not earn enough income to pay taxes in 2002, and does not expect to pay taxes this year. She will be eligible for an “additional child tax credit” in 2003 even though she does not pay taxes.

Example. Pastor Dave is the senior pastor of his church. He has two children, ages 15 and 17. His salary this year is $60,000. Pastor Dave will receive a check from the IRS in the amount of $800 in August of 2003. The credit is not reduced until a married couple’s adjusted gross income exceeds $110,000.

Example. Pastor Jay is the youth pastor at his church. He and his wife have their first child in 2003. Pastor Jay and his wife will be eligible for a child tax credit in 2003, but they will not receive a $400 check from the IRS.

Key point. Taxpayers receiving an advance payment should keep the IRS notice of the advance payment amount in order to properly complete the 2003 tax return. They will subtract any advance payment already received from the total amount (up to $1,000 per child) when figuring the credit for the 2003 return.

Key point. Some taxpayers may have changed their address after filing their 2002 tax return. If an advance payment check cannot be forwarded to the taxpayer (because the IRS has an old address), it will be returned to the IRS. Taxpayers who qualify for the advance payment, but who do not receive a check, may claim the full child tax credit amount of up to $1,000 per qualifying child on their 2003 tax returns.

2. Accelerate the expansion of the 15% rate bracket for married couples filing joint returns

For many years, married couples who filed joint tax returns paid more taxes than if they had remained single. The reason for this disparity was that the tax rates correspond to ranges of taxable income, and these ranges are higher for married couples filing jointly. This meant that an unmarried couple paying the individual tax rates paid less taxes than if they married. The tax code “penalized” them for marrying.

Congress attempted to minimize the effect of the marriage penalty in 2001 (EGTRRA) by increasing the size of the 15% income tax rate bracket for a married couple filing a joint return to twice the size of the corresponding rate bracket for a single individual filing a single return. However, the increase was phased-in over four years, beginning in 2005.

Example. Bob and Barb have been dating for two years. In 2003 they each have taxable income of $30,000, and they file individual income tax returns. They would pay an income tax rate of 10% on the first $6,000 of taxable income, and 15% on income from $6,000 to $28,400, or $4,200 each ($8,400 total). However, let’s assume that Bob and Barb were married in 2003, and that they file a joint tax return. Had the Jobs and Growth Tax Relief Reconciliation Act of 2003 not been enacted, Bob and Barb would have paid an income tax rate of 10% on the first $12,000 of taxable income, and 15% on income from $12,000 to $47,450, and 27% on income from $47,450 to $114,650. This means that they would have paid a combined tax of $9,906. So, by deciding to marry, Bob and Barb pay $1,506 more in taxes! This illustrates the so-called marriage penalty.

The Jobs and Growth Tax Relief Reconciliation Act of 2003 ends the marriage penalty for most taxpayers (for 2003 and 2004) by accelerating the increase in the 15% bracket amounts for married couples filing jointly to twice the amount of the 15% bracket amounts for single taxpayers. This change applies to 2003 and 2004. Consider the following example:

Example. Same facts as the previous example, except that taxes are computed based on the enactment of the Jobs and Growth Tax Relief Reconciliation Act of 2003. Bob and Barb would pay the same amount of taxes whether they are unmarried, or married.

3. Standard deduction marriage penalty relief

Taxpayers who do not itemize deductions may choose the basic standard deduction which is subtracted from adjusted gross income in arriving at taxable income. The size of the basic standard deduction varies according to filing status and is adjusted annually for inflation. Prior to the enactment of JGTRRA, the basic standard deduction for married couples filing a joint return was supposed to be 167% of the basic standard deduction for single filers. As a result, two unmarried individuals would have standard deductions whose sum exceeded the standard deduction for a married couple filing a joint return.

EGTRRA increased the basic standard deduction for a married couple filing a joint return to twice the basic standard deduction for an unmarried individual filing a single return. The increase in the standard deduction for married taxpayers filing a joint return was scheduled to be phased-in over five years beginning in 2005 and will be fully phased-in for 2009 and thereafter.

JGTRRA increases the basic standard deduction amount for joint returns to twice the basic standard deduction amount for single returns effective for 2003 and 2004. For taxable years beginning after 2004, the applicable percentages will revert to those allowed under present law.

Key point. The attempt to reduce the impact of the marriage penalty by increasing the standard deduction for married couples does not help married couples who itemize their deductions instead of claiming the standard deduction.

Example. Larry and Laura have been dating for two years. In 2002 they each earned annual income of $25,000, filed their tax returns as single persons, and claimed the standard deduction ($4,700 each for 2002) instead of claiming itemized deductions. If they had married in 2002, their joint income would have been $50,000, and they would have been eligible for a standard deduction of only $7,850-or $650 less than their individual standard deductions when they were filing as single persons. Their taxable income would have increased, and they would have paid more taxes, simply because they chose to be married. JGTRRA partially corrects this “marriage penalty” by increasing the standard deduction for joint returns, for both 2003 and 2004, to twice the standard deduction for a single return.

4. Accelerate reductions in 10% income tax bracket amounts

Prior to JGTRRA, a 10% income tax rate applied to the first $6,000 of taxable income for single individuals and $12,000 for married couples filing joint returns. The $6,000 and $12,000 amounts were scheduled to increase in 2008, to $7,000 and $14,000, respectively.

JGTRRA accelerates the increase in the taxable income levels for the 10% rate bracket to 2003 and 2004. Specifically, for 2003 and 2004, the taxable income level for the 10% tax rate bracket for unmarried individuals increases from $6,000 to $7,000 and for married individuals filing jointly from $12,000 to $14,000. The taxable income levels for the 10% regular income tax rate bracket will be adjusted annually for inflation for taxable years beginning after December 31, 2003.

For taxable years beginning after December 31, 2004, the taxable income levels for the 10% rate bracket will revert to the levels allowed under current law. Therefore, for 2005, 2006, and 2007, the levels will revert to $6,000 for unmarried individuals and $12,000 for married individuals filing jointly. In 2008, the taxable income levels for the 10% regular income tax rate brackets will be $7,000 for unmarried individuals and $14,000 for married individuals filing jointly. The taxable income levels for the 10% rate bracket will be adjusted annually for inflation for taxable years beginning after December 31, 2008.

Key point. A conference committee report acknowledged that since the increase in the 10% tax bracket is retroactive to January 1, 2003, many taxpayers have had an excessive amount of income taxes withheld by their employer. Such taxpayers, the report concludes, “may obtain a refund of this overwithholding through the normal process of filing an income tax return, and not through the employer.”

Key point. A conference committee report noted that the IRS should provide “a brief, reasonable period of transition for employers to implement these changes in these statutorily mandated withholding rates.”

5. Reduction of regular income tax rates

Prior to EGTRRA, the regular income tax rates were 15%, 28%, 31%, 36%, and 39.6%. EGTRRA “phased down” the 28%, 31%, 36%, and 39.6% rates over six years to 25%, 28%, 33%, and 35%, effective after June 30, 2001. See Table 1.

Table 1: Income Tax Rate Reductions Established by EGTRRA

calendar year28% rate31% rate 36% rate39.6% rate
200127.5%30.5%35.5%39.1%
2002-200327%30%35%38.6%
2004-200526%29%34%37.6%
2006 and later25%28%33%35%

JGTRRA accelerates the reductions in the regular income tax rates in excess of the 15% regular income tax rate that are scheduled for 2004 and 2006. Therefore, for 2003 and thereafter, the regular income tax rates in excess of 15% are 25%, 28%, 33% and 35%.

Table 2: New Income Tax Rates for 2003 (Single Persons)

taxable income
payplus the following percentof taxable income over
overnot over
$0$7,000$010%$0
$7,000$28,400$70015%$7,000
$28,400$68,800$3,91025%$28,400
$68,800$143,500$14,01028%$68,800
$143,500$311,950$34,92633%$143,500
$311,950$ —$90,514.5035%$311,950

Table 3: New Income Tax Rates for 2003 (Married Persons Filing Jointly)

taxable income
payplus the following percentof taxable income over
overnot over
$0$14,000$010%$0
$14,000$56,800$1,40015%$14,000
$56,800$114,650$7,82025%$56,800
$114,650$174,700$22,282.5028%$114,650
$174,700$311,950$39,096.5033%$174,700
$311,950$ —$84,38935%$311,950

Example. A pastor and his spouse are both employed, and file a joint tax return for 2003 reporting taxable income (after deductions, exemptions, and credits) of $50,000. Without the acceleration of the income tax rates, their income taxes would be $6,900. As a result of JGTRRA, their income taxes will be $6,800.

Example. Same facts as the previous example, except that the couple’s taxable income is $80,000. Without the acceleration of the income tax rates, their income taxes would be $15,305. As a result of JGTRRA, their income taxes will be $13,620.

Key point. Note that tax savings under JGTRRA come from a variety of provisions in addition to the acceleration in the income tax rates. Many lower income employees (in the 10% and 15% tax brackets) will realize significant tax savings as a result of the increase in the child tax credit and the elimination of the marriage penalty.

Key point. The IRS has issued new withholding tables for 2003 that reflect changes made by JGTRRA. The new withholding tables are contained in IRS Publication 15-T. Churches should begin withholding using the new tables as soon as possible for wages paid in 2003. The fastest way to get a copy of the new withholding tables is on the IRS website, www.irs.gov.

6. Special first year “bonus” depreciation allowance

It is a basic principle of tax law that if a product is purchased for business use and has a useful life of more than one year, the full cost may not be deducted in the year of purchase but rather must be allocated over the useful life of the product and an annual “depreciation” deduction claimed each year. The amount of the depreciation deduction for a taxable year is determined under the modified accelerated cost recovery system (“MACRS”). Under MACRS, different types of property generally are assigned different “recovery periods” and depreciation methods. The recovery periods applicable to most tangible personal property range from 3 to 25 years. The tax code limits the annual depreciation deductions with respect to passenger automobiles to specified dollar amounts, indexed for inflation. In lieu of depreciation, a taxpayer generally may elect to deduct up to $25,000 of the cost of qualifying property placed in service for the taxable year (the “section 179” deduction). In general, qualifying property is depreciable tangible personal property that is purchased for use in the active conduct of a trade or business.

JGTRRA provides taxpayers with an additional first year depreciation allowance in order to stimulate the economy by encouraging the purchase of goods and equipment. The first year depreciation deduction is equal to 50% of the adjusted basis of qualified property. Qualified property is defined as any property to which MACRS applies with an applicable recovery period of 20 years or less. In addition, the property must be acquired after May 5, 2003 and before January 1, 2005, and no binding written contract for the acquisition is in effect before May 6, 2003.

7. Increase in first year depreciation limit for automobiles used in business

Ministers and lay church employees who use the “actual expense” method of computing their car expenses can claim a deduction for depreciation. There are limits on the amount of depreciation that you can claim in any given year. These limits are known as the “luxury car” limits. The pre-JGTRRA limits are summarized in the Table 4.

Table 4: Pre-JGTRRA “Luxury car” depreciation limits (2003)

tax yearmaximum depreciation deduction for cars first placed in service in 2003
first$3,060
second$4,900
third$2,950
each succeeding year$1,775

JGTRRA increases the limitation on the amount of depreciation deductions allowed with respect to passenger automobiles in the first year by $7,650 for automobiles that qualify (and do not elect out of the increased first year deduction). The $7,650 increase is not indexed for inflation. This means that the total depreciation that can be claimed for the purchase of an automobile used in one’s trade or business increases to $10,710 for 2003 and 2004 (the pre-JGTRRA limit of $3,060 plus the bonus amount of $7,650).

8. Increase in “section 179” deduction

In general, gain or loss reflected in the value of an asset is not recognized for income tax purposes until a taxpayer disposes of the asset. On the sale or exchange of a capital asset, any gain generally is included in income. Any net capital gain of an individual is taxed at rates lower than the ordinary income tax rates. Net capital gain is the excess of the net long-term capital gain for the taxable year over the net short-term capital loss for the year. Gain or loss is treated as long-term if the asset is held for more than one year.

Capital losses generally are deductible in full against capital gains. In addition, individual taxpayers may deduct capital losses against up to $3,000 of ordinary income in each year. Any remaining unused capital losses may be carried forward indefinitely to another taxable year.

A capital asset generally means any property, with certain exceptions (including depreciable business assets and business supplies).

Prior to JGTRRA, the maximum rate of tax on the adjusted net capital gain of an individual was 20%. In addition, any adjusted net capital gain that would be taxed at the 15% rate if it were ordinary income is taxed at a 10% rate. JGTRRA reduces the 10% and 20% rates on the adjusted net capital gain to 5% and 15%, respectively. The lower rates apply to assets held more than one year. The 5% tax rate is reduced to zero% for taxable years beginning after December 31, 2007.

9. Dividend income

Prior to JGTRRA, dividends received by an individual were included in gross income and taxed as ordinary income. JGTRRA taxes dividends received by an individual shareholder from a domestic corporation (and “qualified foreign corporations”) at the same rates that apply to net capital gain. As a result, dividends will be taxed at rates of 5% and 15%.

Key point. If a shareholder does not hold a share of stock for more than 60 days during the 120-day period beginning 60 days before the ex-dividend date, dividends received on the stock are not eligible for the reduced rates.

Certain dividends from regulated investment companies (such as mutual funds), real estate investment trusts, and certain foreign corporations do not qualify for the reduced rates. The 2003 Form 1099-DIV will be reissued to add a box for the reporting of qualified dividends subject to the reduced rates.

10. Provisions that were not enacted

A number of provisions in the Senate bill were not adopted by the conference committee and so did not make there way into the final law. Here are some of the rejected provisions that are of most interest to church leaders. It is possible that some or all of these proposals would be adopted if the Democratic party wins control of Congress and the White House.

(1) corporate CEO signs all tax forms

The Senate bill would have required the chief executive officer of a corporation to sign the corporation’s income tax returns. This provision only applied to the corporate income tax return (IRS Form 1120), and not to payroll tax forms such as W-2s, 1099s, and 941s.

(2) increase criminal penalties

Section 7201 of the tax code imposes a criminal penalty on persons who willfully attempt to evade or defeat the payment of tax. The current penalty is a fine of up to $100,000 or imprisonment for not more than five years, or both. In the case of a corporation, the maximum penalty is $500,000. The Senate bill would have increased these penalties to $250,000 for individuals and $1 million for corporations, and extended the maximum prison sentence to ten years.

Section 7203 of the tax code imposes a criminal penalty on persons required to make estimated tax payments, pay taxes, keep records, or supply information who willfully fail to do so. The maximum penalty for a violation is a fine of up to $25,000 ($100,000 for a corporation) or imprisonment of not more than one year (a misdemeanor), or both. The Senate bill would have increased this penalty from a misdemeanor to a felony, and the term of imprisonment to ten years.

(3) rabbi trusts

Rabbi trusts are commonly used by secular corporations, and are increasingly being used by churches. A rabbi trust is a trust established by an employer to pay benefits to an employee upon retirement or some other event. The trust is generally irrevocable and does not permit the employer to use the assets for purposes other than payments to the employee. A rabbi trust is not taxable to the employee until the assets are distributed, so long as the trust is subject to a “substantial risk of forfeiture” which generally means that the trust is subject to the claims of the employer’s general creditors. The Senate bill would not have eliminated the tax benefits of rabbi trusts, but would have made it much more difficult to qualify for these benefits.

(4) foreign earned income exclusion

U.S. citizens living abroad may be eligible to exclude from their income for U.S. tax purposes certain foreign earned income and foreign housing costs. In order to qualify for these exclusions, a U.S. citizen must be either: (1) a bona fide resident of a foreign country for an uninterrupted period that includes an entire taxable year; or (2) present overseas for 330 days out of any 12-consecutive month period. In addition, the taxpayer must have his or her tax home in a foreign country. The exclusion for foreign earned income generally applies to income earned from sources outside the United States as compensation for personal services actually rendered by the taxpayer. The maximum exclusion for foreign earned income for a taxable year is $80,000 (for 2002 and thereafter). For taxable years beginning after 2007, the maximum exclusion amount is indexed for inflation.

The exclusion for housing costs applies to reasonable expenses, other than deductible interest and taxes, paid or incurred by or on behalf of the taxpayer for housing for the taxpayer and his or her spouse and dependents in a foreign country. The exclusion amount for housing costs for a taxable year is equal to the excess of such housing costs for the taxable year over an amount computed pursuant to a specified formula. In the case of housing costs that are not paid or reimbursed by the taxpayer’s employer, the amount that would be excludible is treated instead as a deduction.

The foreign earned income exclusion is a significant tax benefit to foreign missionaries. The Senate bill would have eliminated this provision, but this proposal was not adopted by the conference committee.

(5) civil rights tax deduction

Under current law, taxable income generally does not include the amount of any damages (other than punitive damages) received on account of personal injuries. However, expenses incurred in recovering such damages are generally not deductible.

The Senate bill would have provided an “above-the-line deduction” (available whether or not a taxpayer can itemize deductions on Schedule A) for attorneys’ fees and costs paid by a taxpayer in connection with any lawsuit involving a claim of unlawful discrimination. “Unlawful discrimination” was defined in the Senate bill to mean any act that is unlawful under any one or more of several laws, including the Fair Labor Standards Act (overtime and minimum wage), the Age Discrimination in Employment Act, the Employee Polygraph Protection Act, the Family and Medical Leave Act, the Civil Rights Act of 1964, the Americans with Disabilities Act, and similar state laws.

(6) repealing the 1993 tax increase on Social Security benefits

Under current law there is a two-tier system of taxation of Social Security benefits. Under this system, up to either 50% or 85% of Social Security benefits are includible in gross income, depending on the taxpayer’s income. The 85-percent tax was enacted in 1993.

The Senate bill included a “sense of the Senate” that the taxation of Social Security benefits should be repealed. The conference committee did not include this provision in the final text of JGTRRA.

(7) spouses’ travel expenses

Under current law no tax deduction generally is allowed for the travel expenses of a spouse, dependent, or other individual accompanying a taxpayer on business travel. The Senate bill contained a provision repealing the prohibition of a deduction for the travel expenses of a spouse, dependent, or other person accompanying a taxpayer. The conference committee did not include this provision in the final text of JGTRRA.

(8) Archer medical savings accounts

Within limits, contributions to an Archer MSA are deductible in determining adjusted gross income if made by an eligible individual and are excludable from gross income and wages for employment tax purposes if made by the employer of an eligible individual. Earnings on amounts in an Archer MSA are not currently taxable. Distributions from an Archer MSA for medical expenses are not includible in gross income. Distributions not used for medical expenses are includible in gross income. In addition, distributions not used for medical expenses are subject to an additional 15% tax unless the distribution is made after age 65, death, or disability.

Archer MSAs are available to employees covered under an employer-sponsored high deductible plan of a small employer and self-employed individuals covered under a high deductible health plan. An employer is a small employer if it employed, on average, no more than 50 employees on business days during either the preceding or the second preceding year. An individual is not eligible for an Archer MSA if he or she is covered under any other health plan in addition to the high deductible plan.

The maximum annual contribution that can be made to an Archer MSA for a year is 65% of the deductible under the high deductible plan in the case of individual coverage and 75% of the deductible in the case of family coverage.

A high deductible plan is a health plan with an annual deductible of at least $1,700 and no more than $2,500 in the case of individual coverage and at least $3,350 and no more than $5,050 in the case of family coverage. In addition, the maximum out-of-pocket expenses with respect to allowed costs (including the deductible) must be no more than $3,350 in the case of individual coverage and no more than $6,150 in the case of family coverage. A plan does not fail to qualify as a high deductible plan merely because it does not have a deductible for preventive care as required by state law. A plan does not qualify as a high deductible health plan if substantially all of the coverage under the plan is for permitted coverage (as described above). In the case of a self-insured plan, the plan must in fact be insurance (e.g., there must be appropriate risk shifting) and not merely a reimbursement arrangement.

The number of taxpayers benefiting annually from an Archer MSA contribution is limited to a threshold level (generally 750,000 taxpayers). The number of Archer MSAs established has not exceeded the threshold level. After 2003, no new contributions may be made to Archer MSAs except by or on behalf of individuals who previously had Archer MSA contributions and employees who are employed by a participating employer.

The Senate bill contained a provision extending Archer MSAs through December 31, 2004. The conference committee did not include this provision in the final text of JGTRRA.

© Copyright 2003 by Church Law & Tax Report. All rights reserved. This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is provided with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought. Church Law & Tax Report, PO Box 1098, Matthews, NC 28106. Reference Code: m91 m92 m93 m94 m95 c0503

Richard R. Hammar is an attorney, CPA and author specializing in legal and tax issues for churches and clergy.

This content is designed to provide accurate and authoritative information in regard to the subject matter covered. It is sold with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought. "From a Declaration of Principles jointly adopted by a Committee of the American Bar Association and a Committee of Publishers and Associations." Due to the nature of the U.S. legal system, laws and regulations constantly change. The editors encourage readers to carefully search the site for all content related to the topic of interest and consult qualified local counsel to verify the status of specific statutes, laws, regulations, and precedential court holdings.

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