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Amicus Briefs

State of Texas v. Yellen

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.

Mark Chenoweth
President and Chief Legal Officer
Sheng Li
Litigation Counsel
Margaret A. Little
Senior Litigation Counsel
John J. Vecchione
Senior Litigation Counsel

Brief Amicus Curiae of the New Civil Liberties Alliance In Support of Appellees

October 31, 2022

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


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



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