NFIB Files Amicus Brief Against American Rescue Plan Act Tax Mandate

Date: April 04, 2022

NFIB files amicus brief at the U.S. Court of Appeals for the Eleventh Circuit

ATLANTA, Ga. (April 4, 2022)NFIB filed an amicus brief in the case West Virginia, et al., v. Department of the Treasury at the United States Court of Appeals for the Eleventh Circuit, on appeal from the U.S. District Court for the Northern District of Alabama. NFIB’s brief supports West Virginia in its challenge to the tax mandate provision of the American Rescue Plan Act of 2021 that prevents states from using funds for tax relief.

“Congress passed the American Rescue Plan to help ease local communities from the financial damage caused by the COVID-19 pandemic,” said Karen Harned, Executive Director of NFIB’s Small Business Legal Center. “Unfortunately, the tax mandate provision prevents states from easing tax burdens on small businesses and limits options to support economic activity.”

The American Rescue Plan Act of 2021 made funds available to states if and only if states agree not to pass any laws or take any administrative actions that decrease their net revenue, whether that decrease comes through tax credits, rebates, reductions in tax credits, or new or expanded deductions. NFIB urges the Court to affirm the permanent injunction.

NFIB filed the brief with the U.S. Chamber of Commerce.

The NFIB Small Business Legal Center protects the rights of small business owners in the nation’s courts. NFIB is currently available in more than 40 cases in federal and state courts across the country and in the U.S. Supreme Court.

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