Public Law 97-248
E1036655
Public Law 97-248 is the formal designation of the Tax Equity and Fiscal Responsibility Act of 1982, a major U.S. federal law that increased taxes and implemented budgetary reforms to reduce the national deficit.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Public Law 97-248 canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T13359021 — 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 97-248 Context triple: [Tax Equity and Fiscal Responsibility Act of 1982, publicLawNumber, Public Law 97-248]
-
A.
Public Law 96-487
Public Law 96-487 is the U.S. federal statute, known as the Alaska National Interest Lands Conservation Act of 1980, that greatly expanded national parks, wildlife refuges, and wilderness areas across Alaska.
-
B.
Public Law 96-448
Public Law 96-448 is the formal designation of the Staggers Rail Act of 1980, a landmark U.S. federal law that substantially deregulated the railroad industry to improve its financial stability and efficiency.
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C.
Public Law 99-474
Public Law 99-474 is the 1986 U.S. federal statute that enacted the Computer Fraud and Abuse Act, establishing key criminal penalties for unauthorized access to computer systems.
-
D.
Public Law 93-148
Public Law 93-148 is the formal statutory designation of the U.S. War Powers Resolution, a 1973 federal law intended to limit the president’s authority to commit U.S. forces to armed conflict without congressional approval.
-
E.
Public Law 97-414
Public Law 97-414 is the U.S. federal statute commonly known as the Orphan Drug Act of 1983, which incentivizes the development of treatments for rare diseases through benefits such as market exclusivity and tax credits.
- 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 97-248 Target entity description: Public Law 97-248 is the formal designation of the Tax Equity and Fiscal Responsibility Act of 1982, a major U.S. federal law that increased taxes and implemented budgetary reforms to reduce the national deficit.
-
A.
Public Law 96-487
Public Law 96-487 is the U.S. federal statute, known as the Alaska National Interest Lands Conservation Act of 1980, that greatly expanded national parks, wildlife refuges, and wilderness areas across Alaska.
-
B.
Public Law 96-448
Public Law 96-448 is the formal designation of the Staggers Rail Act of 1980, a landmark U.S. federal law that substantially deregulated the railroad industry to improve its financial stability and efficiency.
-
C.
Public Law 99-474
Public Law 99-474 is the 1986 U.S. federal statute that enacted the Computer Fraud and Abuse Act, establishing key criminal penalties for unauthorized access to computer systems.
-
D.
Public Law 93-148
Public Law 93-148 is the formal statutory designation of the U.S. War Powers Resolution, a 1973 federal law intended to limit the president’s authority to commit U.S. forces to armed conflict without congressional approval.
-
E.
Public Law 97-414
Public Law 97-414 is the U.S. federal statute commonly known as the Orphan Drug Act of 1983, which incentivizes the development of treatments for rare diseases through benefits such as market exclusivity and tax credits.
- F. None of above. chosen
Statements (49)
| Predicate | Object |
|---|---|
| instanceOf |
United States federal statute
ⓘ
budget reconciliation act ⓘ tax law ⓘ |
| affectedProgram |
Medicaid
ⓘ
Medicare ⓘ Social Security ⓘ |
| aimedAt | deficit reduction ⓘ |
| amends |
Internal Revenue Code of 1954
ⓘ
linked to:
Internal Revenue Code
Social Security Act ⓘ
linked to:
Social Security Act of 1935
|
| appliesTo | federal taxpayers ⓘ |
| branch | legislative branch ⓘ |
| codifiedIn |
Title 26 of the United States Code
ⓘ
Title 42 of the United States Code ⓘ |
| containsTitle |
Title III—Medicare and Medicaid Provisions
ⓘ
Title II—Social Security Amendments ⓘ
linked to:
Title II of the Social Security Act
Title IV—Miscellaneous Provisions ⓘ Title I—Tax Provisions ⓘ |
| country |
United States
ⓘ
linked to:
United States of America
|
| enactedBy | 97th United States Congress ⓘ |
| hasEffectOn | federal budget process ⓘ |
| historicalSignificance | largest peacetime tax increase in U.S. history at time of enactment ⓘ |
| increased |
corporate income tax revenues
ⓘ
individual income tax revenues ⓘ |
| introduced | withholding on interest and dividends ⓘ |
| jurisdiction |
United States federal government
ⓘ
linked to:
United States government
|
| language | English ⓘ |
| legislativeProcess | budget reconciliation ⓘ |
| modified | accelerated depreciation rules ⓘ |
| officialName | Tax Equity and Fiscal Responsibility Act of 1982 ⓘ |
| partOf |
Reagan administration economic policy
ⓘ
linked to:
Reaganomics
|
| publicLawNumber | 97-248 ⓘ |
| purpose |
implement budgetary reforms
ⓘ
increase federal tax revenues ⓘ reduce the federal budget deficit ⓘ |
| region |
United States
ⓘ
linked to:
United States of America
|
| restricted | use of tax shelters ⓘ |
| shortName | TEFRA ⓘ |
| signedBy | Ronald Reagan ⓘ |
| signingDate | 1982-09-03 ⓘ |
| statutesAtLargeCitation | 96 Stat. 324 ⓘ |
| subject |
Medicare financing
ⓘ
budget process ⓘ corporate taxation ⓘ excise taxes ⓘ federal income tax ⓘ tax shelters ⓘ withholding of tax ⓘ |
| typeOfAct | revenue-raising act ⓘ |
| yearEnacted | 1982 ⓘ |
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 97-248 Description of subject: Public Law 97-248 is the formal designation of the Tax Equity and Fiscal Responsibility Act of 1982, a major U.S. federal law that increased taxes and implemented budgetary reforms to reduce the national deficit.
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.