That’s certainly what this retroactive tax hike sounds like. Because 2006 taxes aren’t officially due until April 2007, this isn’t an ex post facto law. But I bet it certainly feels like one to the people paying the taxes.
This is exactly what I don’t trust government with the authority to tax. Chief Justice John Marhsall said: “The power to tax involves the power to destroy.” I think Congress may have destroyed a few jobs this month.