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U.S. District Court for the Northern District of Alabama

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District Court holds that the Tax Mandate violates the Constitution’s Spending Clause

November 15, 2021

The district court held that the Tax Mandate violates the Constitution’s Spending Clause, and permanently enjoined the U.S. Department of the Treasury from enforcing the Tax Mandate against the States of West Virginia, Alabama, Alaska, Arkansas, Florida, Iowa, Kansas, Montana, New Hampshire, Oklahoma, South Carolina, South Dakota, and Utah. The Chamber filed a coalition amicus brief supporting those States and this outcome. Ohio, Kentucky, and Tennessee have also won victories against the Tax Mandate in District Courts, with the support of the U.S. Chamber.

District court denies motion for preliminary injunction against enforcement of the provision of the recent Covid relief bill that effectively precludes States from offering net tax relief to their citizens

July 14, 2021

U.S. Chamber files coalition amicus brief supporting motion for a preliminary injunction against the provision of the recent Covid relief bill that effectively precludes States from offering net tax relief to their citizens

April 30, 2021

Click here to view the amicus brief filed jointly by the U.S. Chamber and National Federation of Independent Business. Paul D. Clement and Kasdin M. Mitchell of Kirkland & Ellis LLP and the U.S. Chamber’s Litigation Center served as co-counsel for the U.S. Chamber.

The U.S. Chamber has filed similar briefs supporting similar challenges by other States.

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