By virtue of the authority vested in me by section 48 (a) (7) (C) of the Internal Revenue Code of 1954, as amended (26 U.S.C. 48 (a) (7) (C)), and having determined that the application of section 48 (a) (7) (A) to the articles or class of articles described herein is not in the public interest, it is hereby ordered that section 48 (a) (7) (A) shall not apply to an acquisition by the taxpayer of: (a) Any article the unit cost of which to the taxpayer is not in excess of $500; or (b) Agricultural implements, machinery, and equipment which are determined by the Secretary of the Treasury to be free of duty under an item of the tariff schedules of the United States (19 U.S.C. 1202), lists of the items to be published from time to time in the Federal Register. The provisions of this Executive Order shall apply to property described herein acquired pursuant to an order placed by the taxpayer after August 15, 1971, and before December 20, 1971. RICHARD NIXON The White House, April 11, 1972
Executive Order 11666—Qualification for the Investment Credit on Certain Articles and Classes of Articles of Predominantly Foreign Origin
Executive Brief • At a Glance
The provisions of this Executive Order shall apply to property described herein acquired pursuant to an order placed by the taxpayer after August 15, 1971, and before December 20, 1971.
Plain-English Translation & Framers' Constitutional Analysis
Early Statesman synthesis distilling legal jargon into practical meaning, statutory anchors, and structural constitutional impacts.
Signed by President Richard Nixon on April 11, 1972, this order concerns Qualification for the Investment Credit on Certain Articles and Classes of Articles of Predominantly Foreign Origin. Section 48 (a) (7) (A) shall not apply to an acquisition by the taxpayer of: (a) Any article the unit cost of which to the taxpayer is not in excess of $500; or (b) Agricultural implements, machinery, and equipment which are determined by the Secretary of the Treasury to be free of duty under an item of the tariff schedules of the United States (19 U.S.C. 1202), lists of the items to be published from time to time…
Key Directives & Operative Actions
The provisions of this Executive Order shall apply to property described herein acquired pursuant to an order placed by the taxpayer after August 15, 1971, and before December 20, 1971.
Constitutional & Societal Entities Impacted
Policy Areas & Topics
The Framers' Constitutional Council
1787 PrismEvaluating this order against the constitutional debates of 1787 and the limits of Article II executive power.
"When the President acts pursuant to an express or implied authorization of Congress, his authority is at its maximum, for it includes all that he possesses in his own right plus all that Congress can delegate."
James Madison
Separation of Powers & Legislative Primacy
"The constitutional magistracy was designed not to invent policy, but to be the faithful instrument of the laws passed by the people's representatives." — Speech in the First Congress (1789)
Madison would approve the structural posture of this order. The President acts strictly in subordination to statutory authority granted under Article II, Section 3 ("take Care that the Laws be faithfully executed"). The checks and balances hold firm because the policy origin remains with the legislature.
Alexander Hamilton
The Energetic Executive & Unified Command
"The direction of war implies the direction of the common strength; and the power of directing and employing the common strength must be under the direction of the single hand of the Executive." — Federalist No. 74 (1788)
Hamilton would forcefully champion executive discretion here. For foreign entanglements, commerce defense, and national security, deliberative assemblies are too slow and faction-ridden. A unified, energetic Executive exercising swift command is precisely what the Philadelphia Convention intended for national preservation.
George Mason
Bill of Rights, Due Process & 10th Amendment
"The president will be surrounded by flatterers and sycophants... and the great powers of the executive will gradually absorb the liberties of the people." — Cato IV (Anti-Federalist, 1787)
The Anti-Federalist prism advises continuous democratic vigilance. Even routine administrative directives aggregate centralized federal power away from town halls and state assemblies toward a distant executive apparatus.
Five Measurable "Constitutional Friction" Dimensions
An objective audit measuring potential separation-of-powers tension against the United States Constitution and established Supreme Court doctrine.
Legislative Encroachment & Purse
Administers commerce or fiscal programs requiring ongoing statutory delegation and legislative oversight.
Executive Scope & Faithfulness
Exercises standard supervisory executive authority to faithfully execute existing statutes.
Federalism & State Sovereignty
Engages state and local partners in cooperative federalism programs.
Due Process & Individual Rights
Focuses on internal governmental operations with no direct impairment of private rights or property.
Youngstown Jacksonian Tier
The President operates strictly as the constitutional Chief Executive, carrying out policy established by Congress with strong statutory backing.
This order operates within Justice Jackson’s Zone of Twilight, resting upon concurrent presidential authority or congressional silence.
Scholarly & Legal Citations
Exec. Order No. 11,666 (Apr. 11, 1972), https://executiveordersarchive.org/orders/app-executive-order-11666-qualification-for-the-investment-credit-certain-articles-and-classes.