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Biden Aims at Top 0.3% With Bid to Tax Capital Like Wages

President Joe Biden wants to end the preferential U.S. tax treatment of investment income that has benefited the nation’s wealthy as he seeks to fund a sweeping new social-spending program. But he will need to overcome a major political hurdle in Congress to do so.

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Qualified Immunity: Origins of a Police Liability Shield

The legal doctrine of qualified immunity shields public officials from civil liability. It was created by the U.S. Supreme Court and is in the spotlight with the national debate over police accountability.

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