Lobbyists from General Motors, which led the industry's advocacy of the tax-law changes, did not return repeated calls for comment.

One early crusade was a 1967 campaign against tax-law changes that would remove municipal bonds' Federal tax exemption.

Students and new parents may also take advantage of two benefits that were strengthened by tax-law changes.

Stripped of all encouragement by tax-law changes enacted in 1986, the investing public is reluctant to take a chance on new companies.

The state's progressive voters, including many in the sizable African-American community, have backed tax-law changes like these for years.

Experts attributed the surge to pent-up demand relating to the tax-law change.

An $18 million charge to reflect recent tax-law changes reduced third-quarter earnings by 3 cents a share.

And local programs to finance housing via tax-exempt bonds are hampered by 1987 tax-law changes.

But the operation began crumbling under the impact of business losses, tax-law changes and investigations.

Countless millions were lost in such partnerships even before tax-law changes eliminated the tax breaks involved.