Retroactive tax bills are nothing new, but always struck me as extremely unfair. I remember a big retroactive tax increase from former NJ Governor Jim Florio, who promised no new taxes in his campaign, which lead to his ouster in the next election. I believe the big tax increases that former President Clinton introduced soon as gaining office, were also retroactive. They are not usually retroactive beyond the 1st of the year, but I could be mistaken. I've not taken the extra step of researching this, this time, and am speaking from memory.