Amicus Briefs
State of Kentucky and State of Tennessee v. Yellen
CASE SUMMARY
The “Tax Cut Ban” provision of the American Rescue Plan Act of 2021 encroached in an unprecedented way on a core power exclusively assigned to the states—the power to change or reduce a state’s taxation of its own citizens. Congress imposed this novel condition on spending through ambiguous legislation and an unconstitutional delegation to the U.S. Department of Treasury, which in turn published a Final Rule that only making the constitutional violations worse.
NCLA argued that Congress’s attempt to arrogate state legislative powers to reduce taxes or otherwise change taxation policy violated several bedrock provisions of the U.S. Constitution that define and constrain federal lawmaking.
OUR TEAM
RELEVANT MATERIALS
NCLA FILINGS
Brief of the New Civil Liberties Alliance as Amicus Curiae in Support of Plaintiffs-Appellees
March 17, 2022 | Read More
PRESS RELEASES
In NCLA Amicus Win, Sixth Circuit Strikes Down Congress’s Unconstitutional State Tax Cut Ban
November 22, 2022 | Read More
NCLA Argues Against Unconstitutional and Dangerous Federal Government Control over State Taxes
March 21, 2022 | Read More
NCLA Argues Against Unconstitutional and Dangerous Federal Government Control over State Taxes
January 1, 1970 | Read More