Celebrating the 19th Amendment/Closure Notices

On August 6, join AmericasTownHall virtual celebration "The 19th at 100!" Presented with All in Together, 19th News, the US National Archives, and presidential libraries, a group of women luminaries, and other leading figures will discuss the past, present, and future of women’s equality. The celebration occurs on August 6, 4:00 pm-6:00 pm PDT, to register for this free online event, please see the invitation at https://www.eventbrite.com/e/19th-amendment-past-present-and-future-tick...


We're sorry. Due to the coronavirus public health emergency, the Ronald Reagan Presidential Library & Museum will be closed to the public beginning March 14th until further notice. This includes docents, volunteers and interns. We will continue to respond to written reference requests at reagan.library@nara.gov. Please check our website, reaganlibrary.gov or www.archives.gov/coronavirus  for updates on our operating hours and status.

All public events at the Reagan Library facilities are cancelled until further notice. This includes in-person public programs, tours, school group visits, public meetings, external conferences, and facility rentals. Where possible, we will conduct public events and outreach activities online and through virtual meetings. For online education information, please see our educational resources.

Notice to NARA Researchers and FOIA Requestors

Due to the COVID-19 pandemic and pursuant to guidance received from the Office of Management and Budget (OMB), NARA has adjusted its normal operations to balance the need of completing its mission-critical work while also adhering to the recommended social distancing for the safety of our staff.  As a result of this re-prioritization of activities, you may experience a delay in receiving an initial acknowledgment as well as a substantive response to your reference or FOIA request or appeal.  We apologize for this inconvenience and appreciate your understanding and patience.  Read more on how NARA is addressing COVID-19 (coronavirus) https://www.archives.gov/coronavirus

RESEARCHERS: Please see a "Letter to Researchers" from the Archivist of the United States for a further update.



Statement on the Taxation of Multinational Corporations by States

November 8, 1985
Since early in this administration, we have been working with the States, the business community, and foreign governments in an effort to resolve issues related to State use of the worldwide unitary method of taxation. At this time I believe it appropriate for the Federal Government to state its support for the concept of legislation that would:

1. Effect a requirement that multinationals be taxed by States only on income derived from the territory of the United States (``the water's edge requirement''); and

2. Address the question of equitable taxation of foreign source dividends.

We hoped that by this time these principles would have been enacted by the various States that have unitary taxation. Since States have not universally accepted these principles, I am instructing the Secretary of the Treasury to initiate the process of crafting Federal legislation to incorporate these principles into law and to work with the Congress for passage and also, where appropriate, to enter into negotiations to amend double taxation agreements. I am also instructing the Secretary of the Treasury to pursue enactment of the domestic ``spreadsheet'' legislation, which has been previously proposed and which is designed to assist nonunitary States with tax enforcement respecting multinational corporations in order to promote full taxpayer disclosure and accountability. Further, I am instructing the Attorney General to ensure that the United States interests are represented in appropriate controversies and cases consistent with this approach.