Ward M. Hussey
Encyclopedia
Ward MacLean Hussey drafted the principal part of the United States
federal income tax
laws, beginning before the enactment of the Internal Revenue Code
of 1954.
Hussey received his undergraduate and law degrees from Harvard University
, and a master's degree
in political science
from Columbia University
. After serving in the U.S. Navy, he attended Japanese language
school in Boulder, Colorado
, and assisted with the establishment of military government on Okinawa during World War II
.
Hussey spent 42 years in the Office of Legislative Counsel for the U.S. House of Representatives, beginning with his appointment in November 1946. He served as Legislative Counsel from 1972 until his retirement in 1989. He participated in the drafting of major legislation, including two versions of the Internal Revenue Code, the Marshall Plan
, the Interstate Highway Act
and Medicare
. After retirement, he traveled extensively to assist emerging and developing countries in the drafting of tax law
. He co-authored the book Basic World Tax Code and Commentary, which was translated into multiple languages.
On March 1, 1989 the 101st Congress passed a resolution honoring his service (H. Res. 97).
United States
The United States of America is a federal constitutional republic comprising fifty states and a federal district...
federal income tax
Income tax in the United States
In the United States, a tax is imposed on income by the Federal, most states, and many local governments. The income tax is determined by applying a tax rate, which may increase as income increases, to taxable income as defined. Individuals and corporations are directly taxable, and estates and...
laws, beginning before the enactment of the Internal Revenue Code
Internal Revenue Code
The Internal Revenue Code is the domestic portion of Federal statutory tax law in the United States, published in various volumes of the United States Statutes at Large, and separately as Title 26 of the United States Code...
of 1954.
Hussey received his undergraduate and law degrees from Harvard University
Harvard University
Harvard University is a private Ivy League university located in Cambridge, Massachusetts, United States, established in 1636 by the Massachusetts legislature. Harvard is the oldest institution of higher learning in the United States and the first corporation chartered in the country...
, and a master's degree
Master's degree
A master's is an academic degree granted to individuals who have undergone study demonstrating a mastery or high-order overview of a specific field of study or area of professional practice...
in political science
Political science
Political Science is a social science discipline concerned with the study of the state, government and politics. Aristotle defined it as the study of the state. It deals extensively with the theory and practice of politics, and the analysis of political systems and political behavior...
from Columbia University
Columbia University
Columbia University in the City of New York is a private, Ivy League university in Manhattan, New York City. Columbia is the oldest institution of higher learning in the state of New York, the fifth oldest in the United States, and one of the country's nine Colonial Colleges founded before the...
. After serving in the U.S. Navy, he attended Japanese language
Japanese language
is a language spoken by over 130 million people in Japan and in Japanese emigrant communities. It is a member of the Japonic language family, which has a number of proposed relationships with other languages, none of which has gained wide acceptance among historical linguists .Japanese is an...
school in Boulder, Colorado
Boulder, Colorado
Boulder is the county seat and most populous city of Boulder County and the 11th most populous city in the U.S. state of Colorado. Boulder is located at the base of the foothills of the Rocky Mountains at an elevation of...
, and assisted with the establishment of military government on Okinawa during World War II
World War II
World War II, or the Second World War , was a global conflict lasting from 1939 to 1945, involving most of the world's nations—including all of the great powers—eventually forming two opposing military alliances: the Allies and the Axis...
.
Hussey spent 42 years in the Office of Legislative Counsel for the U.S. House of Representatives, beginning with his appointment in November 1946. He served as Legislative Counsel from 1972 until his retirement in 1989. He participated in the drafting of major legislation, including two versions of the Internal Revenue Code, the Marshall Plan
Marshall Plan
The Marshall Plan was the large-scale American program to aid Europe where the United States gave monetary support to help rebuild European economies after the end of World War II in order to combat the spread of Soviet communism. The plan was in operation for four years beginning in April 1948...
, the Interstate Highway Act
Federal Aid Highway Act of 1956
The Federal-Aid Highway Act of 1956, popularly known as the National Interstate and Defense Highways Act , was enacted on June 29, 1956, when Dwight D. Eisenhower signed the bill into law...
and Medicare
Medicare (United States)
Medicare is a social insurance program administered by the United States government, providing health insurance coverage to people who are aged 65 and over; to those who are under 65 and are permanently physically disabled or who have a congenital physical disability; or to those who meet other...
. After retirement, he traveled extensively to assist emerging and developing countries in the drafting of tax law
Tax law
Tax law is the codified system of laws that describes government levies on economic transactions, commonly called taxes.-Major issues:Primary taxation issues facing the governments world over include;* taxes on income and wealth...
. He co-authored the book Basic World Tax Code and Commentary, which was translated into multiple languages.
On March 1, 1989 the 101st Congress passed a resolution honoring his service (H. Res. 97).