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Amici are scholars of public policy (“the public policy amici”) who wish to ensure that the Court is fully informed of the key economic issues relating to the Kentucky tax exemption challenged in this case, a selective exemption for interest income on municipal bonds issued by Kentucky and its political subdivisions that Kentucky does not grant to interest income on municipal bonds issued by other states. These amici believe that their extensive experience analyzing the economic effects of taxes and other public policies may assist the Court and that they bring a different perspective to the issue than the other parties. The public policy amici are filing this brief solely as individuals and not on behalf of any institution.