AuthorTitleYearCitationSummaryDocument TypeCase Status
  Sec. 17155.5 [Reparations for World War Ii Injustices] 2020 Payroll Management Guide (NO Date) Gross income does not include any amount received as reparation payments paid by the German Foundation known as Remembrance, Responsibility, and the Future, or any other source of humanitarian reparations made for purposes of redressing the injustice done to persons who were required to perform slave or forced labor during World War II. (As added... Law Review Articles and Other Secondary Sources  
PENALTIES § 13a:35.50.return Preparers-frivolous Position 2020 Casey Federal Tax Practice A Treatise of the Laws and Procedures Governing the Assessment and Litigation of Federal Tax Liabilities § 13A:35.50 The Service may seek injunctions against preparers who are advocating frivolous positions. For example, it has obtained injunctions against preparing returns claiming a credit or refund as reparations for slavery. The 2006 Tax Relief and Health Care Act increased the penalty for submitting a frivolous return position from $500 to $5,000. Also,... Law Review Articles and Other Secondary Sources  
Kaimipono David Wenger 1200 Dollars and a Mule: Covid-19, the Cares Act, and Reparations for Slavery 2020 68 UCLA Law Review Discourse 204 The COVID-19 pandemic casts into sharp relief a number of questions relating to reparations. In particular, the COVID-19 crisis highlights the medical vulnerability of the Black community, illustrating the very real physical harm caused by slavery and racism in the United States. At the same time, government responses to the crisis demonstrate the... Law Review Articles and Other Secondary Sources  
House, Rep. William Davis 2019 Il H.b. 5024 (Ns) 2020 2019 Illinois House Bill No. 5024, Illinois One Hundred First General Assembly - Second Regular Session (2/18/2020) Amends the Department of Central Management Services Law of the Civil Administrative Code of Illinois. Establishes the African Descent-Citizens Reparations Commission within the Department of Central Management Services. Provides for the appointment of members to the Commission. Provides requirements concerning the operations of the Commission. Provides for the duties of the Commission. Requires the Commission to submit an annual report to the Governor and the General Assembly, and to make that report otherwise available to the public. Effective immediately. 101ST GENERAL ASSEMBLY... Legislation (Proposed & Enacted)  
Delegates W. Fisher, Acevero, Anderson, Attar, Atterbeary, D. Barnes, Barron, Bartlett, Boyce, C. Branch, Bridges, Carr, Charkoudian, Charles, Conaway, Crutchfield, D.M. Davis, D.E. Davis, Fennell, Harrison, Henson, Hill, Ivey, M. Jackson, J. Lewis, R. Lewis, Lierman, Lopez, Moon, Mosby, Patterson, Pena-Melnyk, Proctor, Queen, Shetty, Smith, Stewart, Turner, Walker, Washington, R. Watson, Wells, Wilkins, Williams, and Wilson 2020 Md H.b. 1201 (Ns) 2020 2020 Maryland House Bill No. 1201, Maryland 441st Session of the General Assembly, 2020 (2/7/2020) State Government - Maryland Reparations Commission - Establishment (Harriet Tubman Community Investment Act) HOUSE BILL 1201 D5, F2, I4 0lr1117 By: Delegates W. Fisher, Acevero, Anderson, Attar, Atterbeary, D. Barnes, Barron, Bartlett, Boyce, C. Branch, Bridges, Carr, Charkoudian, Charles, Conaway, Crutchfield, D.M. Davis, D.E. Davis, Fennell, Harrison, Henson, Hill, Ivey, M. Jackson, J. Lewis, R. Lewis, Lierman, Lopez, Moon, Mosby, Patterson, Pena-Melnyk, Proctor, Queen, Shetty, Smith, Stewart, Turner, Walker, Washington, R. Watson, Wells, Wilkins, Williams, and Wilson Introduced and... Legislation (Proposed & Enacted)  
Adjoa Aiyetoro Achieving Reparations While Respecting Our Differences: a Model for Black Reparations 2020 63 Howard Law Journal 329 (Spring, 2020) On October 29, 2019, I participated on a panel of reparation scholars as a part of the Howard University School of Law's Branton Symposium. The panel was asked to focus on Roy L. Brooks' second edition of his book entitled Atonement and Forgiveness: A New Model for Black Reparations, which was originally published in 2004 and was forthcoming at... Law Review Articles and Other Secondary Sources  
Carlton Waterhouse African American Reparations: a Rough Sketch of the Road to Educational and Economic Restoration 2020 63 Howard Law Journal 393 (Spring, 2020) In America and throughout modern societies, institutions provide the context in which generations pass on values and resources to future generations. Institutions also represent the means by which prominent African American leaders struggled against the oppression of slavery and segregation and passed on their resources to future generations.... Law Review Articles and Other Secondary Sources  
  An Act Establishing the New Jersey Reparations Task Force" to Conduct Research and Develop Reparatory Proposals And..."2020 Nj A.b. 711 (Ns) 2020 2020 New Jersey Assembly Bill No. 711, New Jersey Two Hundred Nineteenth Legislature - First Annual Session (1/14/2020) Establishes New Jersey Reparations Task Force." ASSEMBLY Legislation (Proposed & Enacted)  
  An Act Establishing the New Jersey Reparations Task Force" to Conduct Research and Develop Reparatory Proposals And..."2020 Nj S.b. 322 (Ns) 2020 2020 New Jersey Senate Bill No. 322, New Jersey Two Hundred Nineteenth Legislature - First Annual Session (1/14/2020) Establishes New Jersey Reparations Task Force." SENATE Legislation (Proposed & Enacted)  
Michael Conklin An Uphill Battle for Reparationists: a Quantitative Analysis of the Effectiveness of Slavery Reparations Rhetoric 2020 10 Columbia Journal of Race and Law 33 On Juneteenth (June 19), 2019 the United States House Judiciary Committee heard over three hours of testimony regarding slavery reparations. Various rhetorical methods were used by the expert witnesses to promote slavery reparations. Many emphasized the horrors of the slave trade. Many pointed to current racial disparities in education, criminal... Law Review Articles and Other Secondary Sources  
A. Mechele Dickerson Designing Slavery Reparations: Lessons from Complex Litigation 2020 98 Texas Law Review 1255 (June, 2020) Ten years ago, the U.S. Senate and House of Representatives enacted resolutions that apologized to Black Americans on behalf of the people of the United States[] for the wrongs committed against them and their ancestors who suffered under slavery and Jim Crow laws. Despite acknowledging the fundamental injustice, cruelty, brutality, and... Law Review Articles and Other Secondary Sources  
Nkechi Taifa Let's Talk about Reparations 2020 10 Columbia Journal of Race and Law 1 In the spring of the 2019, the Columbia Journal of Race and Law invited activist, attorney and scholar, Nkechi Taifa, to Columbia Law School for a public lecture on the topic of Reparations for descendent of enslaved Africans in the United States. Reparations has been a subject to much public discourse over the years and, in the last decade in... Law Review Articles and Other Secondary Sources  
Roy L. Brooks, Warren Distinguished Professor of Law, University of San Diego School of Law Racial Reconciliation Through Black Reparations 2020 63 Howard Law Journal 349 (Spring, 2020) A commission to study government redress for the atrocities of slavery and Jim Crow--what is popularly referred to as black reparations --is the subject of bills introduced in Congress in 2019. Most Democratic presidential contenders have also come out in support of H.R. 40, the House bill, and S.1083, the Senate bill. This puts the reparations... Law Review Articles and Other Secondary Sources  
Elizabeth D. Lauzon, J.D. Recoverability of Reparations from Corporations for Nazi-related Conduct 2020 6 American Law Reports ALR Federal 2d 279 The Holocaust restitution movement is the recent use of civil litigation to remedy human rights abuses committed during the Nazi regime by obtaining financial restitution from corporations that profited from Nazi-related conduct. Before 1995, very few Nazi reparations suits were filed, with most of the cases being summarily dismissed. After 1995,... Law Review Articles and Other Secondary Sources  
Valorie E. Douglas Reparations 4.0: Trading in Older Models for a New Vehicle 2020 62 Arizona Law Review 839 (Fall, 2020) Reparations reappeared in the news even before the murders of George Floyd, Breonna Taylor, Ahmaud Arbery, and others made headlines as modern-day lynchings. As data continue to show the perpetuation of social and economic harm and hardship that Black Americans suffer for being Black Americans, notions of fairness and justice suggest redress for... Law Review Articles and Other Secondary Sources  
Mike Lillis Reparations Bill Gains Steam Following Death of George Floyd 2020 The Hill (6/30/2020) Legislation exploring whether Black Americans should receive restitution for slavery may soon get a huge boost, as a growing number of Democrats are hoping to move reparations this summer as another response to the death of George Floyd. Law Review Articles and Other Secondary Sources  
Eric J. Miller Republican, Rebellious Reparations 2020 63 Howard Law Journal 363 (Spring, 2020) Reparations is, at its core, a form of resistance to oppression. Resistance to oppression takes many forms: one of them is the activity of calling out wrongdoing. Reparations is the activity of calling out one particular form of wrongdoing: the transgenerational subordination of some group --in the case I am interested in, African Americans who are... Law Review Articles and Other Secondary Sources  
James Bikales Sheila Jackson Lee Presses Congress to Pass Reparations Bill at Dc March 2020 The Hill (8/28/2020) Rep. Sheila Jackson Lee (D-Texas) on Friday used her speech at a march in Washington to call on Congress to pass her bill to study paying reparations to Black Americans. Law Review Articles and Other Secondary Sources  
Rebecca Klar Steyer Endorses Reparations Bill, Commits to Working with Jackson Lee 2020 The Hill (7/27/2020) Former Democratic presidential candidate Tom Steyer on Monday endorsed legislation sponsored by Rep. Sheila Jackson Lee (D-Texas) that would fund a committee to explore whether Black Americans should receive reparations for slavery. Law Review Articles and Other Secondary Sources  
Jack Davis The Public Use of Reparations: How Land-based Reparations Can Satisfy the Public Use Requirement of the Takings Clause 2020 104 Minnesota Law Review 2105 (April, 2020) Emancipation, one of our nation's boldest and most morally profound acts, rested upon the hope that a dramatic reconception of property would take root. Almost four million African Americans gained the rights and remedies of personhood, no longer to be property. This transformation also carried with it one of our nation's most enduring property... Law Review Articles and Other Secondary Sources  
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