Public Law 99-514
E254737
Public Law 99-514 is the formal designation of the Tax Reform Act of 1986, a landmark U.S. federal law that significantly overhauled the federal income tax system by broadening the tax base and lowering tax rates.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Public Law 99-514 canonical | 3 |
How this entity was disambiguated
This entity first appeared as the object of triple T2259397 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Public Law 99-514 Context triple: [Tax Reform Act of 1986, publicLawNumber, Public Law 99-514]
-
A.
Public Law 99-410
Public Law 99-410 is the U.S. federal statute that established the Uniformed and Overseas Citizens Absentee Voting Act, guaranteeing absentee voting rights in federal elections for military personnel and citizens living abroad.
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B.
Public Law 96-515
Public Law 96-515 is a 1980 U.S. federal statute that significantly revised and strengthened the National Historic Preservation Act to enhance the protection and management of the nation’s historic and archaeological resources.
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C.
Public Law 96-510
Public Law 96-510 is the formal designation of the U.S. federal statute commonly known as the Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA or Superfund), which governs the cleanup of hazardous waste sites and assigns liability for environmental contamination.
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D.
Public Law 99-499
Public Law 99-499 is a U.S. federal statute enacted in 1986 that, among other provisions, established the Emergency Planning and Community Right-to-Know Act to improve community safety through hazardous chemical reporting and emergency planning requirements.
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E.
Public Law 99-272
Public Law 99-272 is the formal designation of the Consolidated Omnibus Budget Reconciliation Act of 1985, a major U.S. federal law best known for establishing COBRA health insurance continuation coverage.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Public Law 99-514 Target entity description: Public Law 99-514 is the formal designation of the Tax Reform Act of 1986, a landmark U.S. federal law that significantly overhauled the federal income tax system by broadening the tax base and lowering tax rates.
-
A.
Public Law 99-410
Public Law 99-410 is the U.S. federal statute that established the Uniformed and Overseas Citizens Absentee Voting Act, guaranteeing absentee voting rights in federal elections for military personnel and citizens living abroad.
-
B.
Public Law 96-515
Public Law 96-515 is a 1980 U.S. federal statute that significantly revised and strengthened the National Historic Preservation Act to enhance the protection and management of the nation’s historic and archaeological resources.
-
C.
Public Law 96-510
Public Law 96-510 is the formal designation of the U.S. federal statute commonly known as the Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA or Superfund), which governs the cleanup of hazardous waste sites and assigns liability for environmental contamination.
-
D.
Public Law 99-499
Public Law 99-499 is a U.S. federal statute enacted in 1986 that, among other provisions, established the Emergency Planning and Community Right-to-Know Act to improve community safety through hazardous chemical reporting and emergency planning requirements.
-
E.
Public Law 99-272
Public Law 99-272 is the formal designation of the Consolidated Omnibus Budget Reconciliation Act of 1985, a major U.S. federal law best known for establishing COBRA health insurance continuation coverage.
- F. None of above. chosen
Statements (49)
| Predicate | Object |
|---|---|
| instanceOf |
United States federal statute
ⓘ
tax reform law ⓘ |
| aim |
broaden the tax base
ⓘ
increase tax neutrality ⓘ lower statutory tax rates ⓘ reduce tax avoidance and shelters ⓘ simplify the federal income tax system ⓘ |
| appliesTo | federal income taxpayers in the United States ⓘ |
| codifiedIn |
Internal Revenue Code of 1986
ⓘ
linked to:
Internal Revenue Code
|
| country |
United States
ⓘ
linked to:
United States of America
|
| effect |
altered treatment of capital gains
ⓘ
broadened the federal income tax base ⓘ changed depreciation rules ⓘ changed rules for real estate tax shelters ⓘ eliminated many tax preferences and deductions ⓘ introduced individual alternative minimum tax changes ⓘ limited use of passive activity losses ⓘ lowered corporate income tax rate ⓘ lowered individual income tax rates ⓘ modified corporate alternative minimum tax ⓘ reduced number of individual tax brackets ⓘ repealed the investment tax credit ⓘ revised rules for tax-exempt bonds ⓘ |
| enactedBy | 99th United States Congress ⓘ |
| jurisdiction |
United States federal government
ⓘ
linked to:
United States government
|
| language | English ⓘ |
| legalStatus | in force, as amended ⓘ |
| legislativeBody |
United States House of Representatives
ⓘ
United States Senate ⓘ |
| notableAs |
landmark U.S. tax legislation of the 1980s
ⓘ
major bipartisan tax reform ⓘ |
| officialName | Tax Reform Act of 1986 ⓘ |
| partOf | United States tax law ⓘ |
| policyArea |
public finance
ⓘ
taxation ⓘ |
| president | Ronald Reagan ⓘ |
| publicLawNumber | 99-514 ⓘ |
| reforms |
Internal Revenue Code of 1954
ⓘ
linked to:
Internal Revenue Code
|
| shortName | TRA86 ⓘ |
| signedBy | Ronald Reagan ⓘ |
| signingDate | 1986-10-22 ⓘ |
| statutesAtLargeCitation | 100 Stat. 2085 ⓘ |
| subject |
corporate income tax
ⓘ
federal income tax ⓘ individual income tax ⓘ tax expenditures ⓘ tax shelters ⓘ |
| title | An Act to reform the internal revenue laws of the United States ⓘ |
| yearOfEnactment | 1986 ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Public Law 99-514 Description of subject: Public Law 99-514 is the formal designation of the Tax Reform Act of 1986, a landmark U.S. federal law that significantly overhauled the federal income tax system by broadening the tax base and lowering tax rates.
Referenced by (3)
Full triples — surface form annotated when it differs from this entity's canonical label.