Amicus Briefs
State of Texas v. Yellen
CASE SUMMARY
The “Tax Cut Ban” provision within the American Rescue Plan Act of 2021 (ARPA) would have upended the structure of American Constitutionalism as we know it. NCLA argued that the conditions of the Tax Cut Ban violated several aspects of the Constitution and would commandeer state officials, eviscerate federalism, and deny Americans a Republican form of state government. Further, the ban’s conditions were ambiguous and the regulations issued by Treasury could not have cured the nondelegation problem created by an ambiguous statute. Simply put, Congress cannot purchase states’ sovereign power of taxation.
NCLA also filed amicus curiae briefs in State of West Virginia, et al. v. United States Department of the Treasury, et al. and State of Ohio v. Janet Yellen, in her official capacity as Secretary of the Treasury, et al.
OUR TEAM
RELEVANT MATERIALS
NCLA FILINGS
Opinion of the U.S. Court of Appeals for the Fifth Circuit
June 25, 2024 | Read More
Brief Amicus Curiae of the New Civil Liberties Alliance In Support of Appellees
October 31, 2022 | Read More
Opinion and Order
April 8, 2022 | Read More
Defendants’ Combined Reply in Support of Motion to Dismiss Pursuant to Rules 12(B)(1) And 12(B)(6), Response to Plaintiffs’ Motion for Partial Summary Judgment, and Brief in Support of Defendants’ Motion for Summary Judgment
October 25, 2021 | Read More
New Civil Liberties Alliance Brief Amicus Curiae in Support of Plaintiff States
October 4, 2021 | Read More
PRESS RELEASES
In NCLA Amicus Win, Fifth Circuit Upholds Permanent Block on Treasury’s Illegal State Tax Cut Ban
June 26, 2024 | Read More
NCLA Notches Yet Another Amicus Win Against Congress’s Unconstitutional State Tax Cut Ban
April 13, 2022 | Read More
Sovereignty Is Not for Sale: NCLA Challenges Congress’ Seizure of States’ Taxing Authority
October 4, 2021 | Read More