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U.S. Court of Appeals for the Fifth Circuit

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Fifth Circuit affirms a permanent injunction preventing the Treasury Department from enforcing the American Rescue Plan Act’s Tax Mandate, holding that the provision violates the Constitution’s Spending Clause

June 25, 2024

Opinion

U.S. Chamber files coalition amicus brief arguing the Fifth Circuit should hold that the Tax Mandate violates the Constitution’s Spending Clause, and that the Treasury Department should be permanently enjoined from enforcing it

October 31, 2022

Click here to view the coalition amicus brief. Paul D. Clement, Erin E. Murphy, and Trevor W. Ezell of Clement & Murphy, PLLC and the U.S. Chamber’s Litigation Center served as co-counsel for the U.S. Chamber.

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