Too Small to Fail: A New Perspective on Environmental Penalties for Small Businesses

The False Claims Act is powerful. It enables the government to deter, punish, and remedy fraud. But, to date, the full extent of the False Claims Act’s power has gone underappreciated. It can also be used to obtain equitable relief. And if scholars and government lawyers are serious about promoting civil rights (or other policy objectives), they should use False Claims Act injunctions as policy-advancing tools.

The United States faces a housing shortage, and construction costs keep rising. Tax policy can ease those burdens. This Essay proposes that the U.S. Treasury issue guidance to classify assets for bonus depreciation under Section 168 of the Internal Revenue Code.

In February of this year, we published a call for the government to relaunch the federal Gun Control Act’s § 925(c) petition process, which empowers anyone subject to a federal restriction (“disability”) on their ability to purchase or possess firearms to apply to the Department of Justice for restoration of their gun rights.

The Trump Justice Department has moved with some dispatch to relaunch the program—using a workaround we suggested in our piece. In this short Essay, we propose several improvements to the proposed regulation.