Originally Posted by
dieuwer2
Sounds unconstitutional to me.
The US Supreme Court has consistently allowed tax legislation to be retroactive. At the state level, close to year of retroactivity is common.
Tax law is second-class law, not subject to the strict rules of fairness that govern other laws. You could complain about this, but then you'd have to post in OMNI/PR. The fact is that retroactivity is not only allowed, but it happens all the time.