SHOW ME THE MONEY - CONGRESSIONAL LIMITATIONS ON STATE-TAX SOVEREIGNTY

Over the past few years, Congress has increasingly preempted the state s' power to tax, and at the same time, has cut back funding for federa lly mandated programs; In this Article, Professor Kaye examines the gr owth of fiscal burdens placed on state and local governments in the fo rm of unfunded mandates. She argues that this has grave policy implica tions for our federalist system. Ultimately, the Author recommends an amendment to the Unfunded Mandates Reform Act of 1995 that will erect a procedural hurdle in the path of any new legislation that prohibits state taxation regardless of the cost of the mandate to the stare and local government.