U.S. Court of Appeals for the Sixth Circuit

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Sixth Circuit holds that the federal Tax Mandate is unconstitutionally vague

November 18, 2022

The court also held that while Tennessee had established a justiciable controversy, Kentucky had not. As a result, the Sixth Circuit upheld permanent injunctive relief with respect to Tennessee but not Kentucky.

U.S. Chamber files coalition amicus brief urging Sixth Circuit to affirm the district court’s permanent injunction of the federal “Tax Mandate” that effectively precludes States from offering net tax relief to their citizens

March 11, 2022

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

Previously, the U.S. Chamber filed a coalition amicus brief in the district court and has supported similar challenges by other States.

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