In 1975, Congress passed Section 280A of the Internal Revenue Code. It placed severe limitations on the office in home deduction.
There was great public outcry for Congress to repeal the law. Repealing a law is a lot of trouble.
It requires the concurrence of three governmental entities — the House, the Senate and the president. All three are required, (except when a presidential veto is overridden by a two-thirds vote in each house). Congress did not want to go to all that trouble, so they chose another method — the appropriations restriction.
Like any law, an appropriations law requires the concurrence of the House, the Senate, and the president. Either house acting alone can kill an appropriations bill. In the case of Section 280A, this was accomplished by putting one sentence in the appropriation bill for funding IRS.
It was worded in essence as follows: “No money appropriated under this act shall be used to implement or enforce Section 280A of the Internal Revenue Code.” This effectively repealed Section 280A.
Hopefully, Obamacare will be repealed outright.
Even if it is not this unconstitutional (the four dissenting justices were correct), socialist monstrosity and all the taxes it imposes can be effectively repealed.
Either house acting alone can do it by insisting on the necessary appropriation restriction. Two hundred and eighteen votes in the House of Representatives will get the job done.