This is tinkering with marginal tax rates, not retroactively making peeing while standing up a felony. More seriously, there is a distinction between civil and

This is tinkering with marginal tax rates, not retroactively making peeing while standing up a felony. More seriously, there is a distinction between civil and criminal ex post facto laws (civil, including taxes: generally OK if there is a rational basis; criminal: essentially never due to Article 1 of the US Constitution). For more, see http://en.wikipedia.org/wiki/Ex_post_facto_law#United_States http://en.wikipedia.org/wiki/Ex_post_facto_law#United_States