Section 6409(a) of the Middle Class Tax Relief Act is Unconstitutional
In February 2012, the Middle Class Tax Relief and Job Creation Act of 2012 was enacted. Although commonly thought of as the legislation extending the payroll tax exemption, it contained numerous unrelated provisions, one in particular being Section 6409(a) ("Section 6409(a)" or "the Section") which basically states that states and local governments "shall approve" "modifications" of wireless facilities which do not "substantially change" their physical dimensions. Section 6409(a) is now codified at 47 U.S.C. § 1455(a).
The current (September - December, 2012) issue of Municipal Lawyer magazine, published by the International Municipal Lawyer's Association for its lawyer members, has a detailed legal analysis which we wrote about why Section 6409(a)/ 47 U.S.C. § 1455(a) is unconstitutional.
Read the article in its entirety: Section 6409(a) of the Middle Class Tax Relief Act is Unconstitutional
Section 6409(a) will be the subject of an upcoming webinar co-presented by John Pestle on February 11, 2014.
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