3 ms·

So congress could effectively fine people for things they did in the past with new taxes, and it would be completely constitutional. Seems like a pretty bad loo

• dragonwriter 6y ago
  > So congress could effectively fine people for things they did in the past with new taxes, and it would be completely constitutional. If it is effectively a criminal fine, no, that would still be an ex post facto law; the Supreme Court has struck down at least one retroactive federal tax on that ground [0]. And, more commonly, retroactive tax increases have been invalidated on other grounds (mostly, substantive due process under the 5th, or for state action 14th, amendment.) [0] But note that sneaking in what is effectively a criminal penalty as a tax is also unconstitutional if it isn't retroactive, since it will still violate a host of other Constitutional protections applicable to criminal punishment, so any tax struck down as ex post facto would necessarily be struck down even if it applied only to future “taxable” events.