Triple

Given a phrase, classify it is english named entity (e.g., persons, organizations, works of art) in Latin script, or not (e.g., literals, dates, URLs, verbose phrases). For disambiguation, the statement where the phrase occurs as object is also given. Please return a JSON object with `phrase` (string, the phrase being analyzed) and `is_ne` (boolean, indicating whether the phrase is a Named Entity).

Phrase: Kemp–Roth Tax Cut | Statement: [Public Law 97-34, alsoKnownAs, Kemp–Roth Tax Cut]

Target entity: Kemp–Roth Tax Cut
Context triple: [Public Law 97-34, alsoKnownAs, Kemp–Roth Tax Cut]

• A. Kennedy tax cut
  The Kennedy tax cut refers to the major early-1960s U.S. income tax reduction championed by President John F. Kennedy and enacted in 1964 to stimulate economic growth.
• B. Gramm–Latta Budget
  The Gramm–Latta Budget was a landmark 1981 U.S. federal budget package that implemented President Ronald Reagan’s early economic agenda, featuring major tax cuts and reductions in domestic spending.
• C. Simpson–Bowles deficit reduction plan
  The Simpson–Bowles deficit reduction plan is a bipartisan U.S. fiscal reform proposal issued in 2010 that recommended spending cuts, tax reforms, and entitlement changes to reduce the federal budget deficit and stabilize the national debt.
• D. Economic Recovery Tax Act of 1981 chosen
  The Economic Recovery Tax Act of 1981 was a major U.S. federal law that sharply reduced income tax rates and accelerated depreciation in an effort to stimulate economic growth under President Ronald Reagan’s supply-side economic program.
• E. Economic Growth and Tax Relief Reconciliation Act of 2001
  The Economic Growth and Tax Relief Reconciliation Act of 2001 was a major U.S. federal law that substantially reduced income, estate, and other taxes, forming the core of President George W. Bush’s early tax-cut agenda.
• F. None of above.
• G. Unsure - the case is ambiguous/there is not enough information to decide.