State of Arizona v. Janet Yellen, et al

  1. May 19, 2022

    9th Circ. Finds Ariz. Has Standing To Fight ARPA Tax Cut Limit

    Arizona may continue its challenge to the American Rescue Plan Act's prohibition against states using federal aid to subsidize tax cuts or other revenue reductions, the Ninth Circuit ruled Thursday, reversing a lower court.

  2. January 13, 2022

    9th Circ. Panel Asks If Tax Cut Limit Statute Is Ambiguous

    A panel of Ninth Circuit judges questioned Thursday whether the American Rescue Plan Act's provision prohibiting states from using aid to pay for tax cuts is ambiguous and thus harmful to Arizona as the state claims.

  3. November 08, 2021

    Ariz. Tells 9th Circ. Compliance Costs Justify Tax Mandate Suit

    Compliance costs incurred by states under a so-called tax mandate in the most recent coronavirus pandemic aid package are enough to grant them standing to bring their case challenging the mandate, Arizona told the Ninth Circuit.

  4. October 06, 2021

    Treasury Defends Virus Relief Law's Tax Cut Limit In 9th Circ.

    The U.S. Treasury Department hit back against Arizona officials' claims that the so-called tax mandate from the most recent coronavirus pandemic aid package is ambiguous, urging the Ninth Circuit to affirm a lower court's decision to toss the challenge.

  5. October 04, 2021

    Tax Group Tells 9th Circ. Fed. Tax Cut Limit Is Unconstitutional

    A federal law preventing states from using pandemic aid to offset net tax revenue reductions is unconstitutionally ambiguous and intrusive, the National Taxpayers Union Foundation told the Ninth Circuit, supporting states challenging the law.

  6. August 23, 2021

    Ariz. Asks 9th Circ. To Reverse Virus Aid Row Holding

    A lower court incorrectly rejected Arizona's challenge to a federal provision barring states from using pandemic aid to offset tax cuts as it "muddled" the issue of standing with the challenge's merits, the state told the Ninth Circuit.