Commonwealth of KY, et al v. Janet Yellen, et al

  1. September 01, 2023

    Treasury Declines To Appeal Tenn.'s ARPA Tax Win To Justices

    The U.S. Treasury Department opted not to appeal the Sixth Circuit's ruling that the federal government couldn't enforce a law against Tennessee that blocks states from using federal coronavirus relief funds to pay for tax cuts, a government spokesperson told Law360 on Thursday.

  2. May 03, 2023

    Divided Full 6th Circ. Won't Rehear ARPA Tax Suit

    The Sixth Circuit declined Wednesday to rehear a panel's holding that the federal government can't enforce a provision barring Tennessee from using federal coronavirus relief funds to offset revenue reductions such as tax cuts.

  3. March 27, 2023

    Ky., Tenn. Urge 6th Circ. Not To Rehear ARPA Tax Suit

    A Sixth Circuit panel correctly held that the federal government can't enforce a provision barring Tennessee from using federal coronavirus relief funds to offset revenue reductions such as tax cuts, and a rehearing is not needed, Kentucky and Tennessee told the court Monday.

  4. January 19, 2023

    US Asks Full 6th Circ. To Rethink Barring ARPA Tax Restraints

    The entire Sixth Circuit should rehear a case in which a panel ruled that the federal government can't enforce a provision barring Tennessee from using federal coronavirus relief funds to offset revenue reductions such as tax cuts, the Treasury Department said.

  5. November 18, 2022

    6th Circ. Blocks ARPA Clawback Enforcement Against Tenn.

    The federal government can't enforce a provision barring Tennessee from using federal coronavirus relief funds to offset revenue reductions such as tax cuts, but Kentucky lacked standing to challenge the provision, the Sixth Circuit said Friday.

  6. June 06, 2022

    US Asks 6th Circ. To Pause Tax Challenge By Ky. And Tenn.

    A challenge by Kentucky and Tennessee of a federal law's prohibition against using coronavirus aid to offset tax cuts should be halted until there is a ruling on a similar challenge by Ohio, the U.S. government told the Sixth Circuit.

  7. March 18, 2022

    17 States Tell 6th Circ. To Affirm 'Tax Mandate' Rejection

    Seventeen states, including Ohio and Arizona, threw their support behind Kentucky and Tennessee, telling the Sixth Circuit that a federal court correctly held that Congress' "tax mandate" unconstitutionally coerces states into giving up their sovereign authority over state tax policy.

  8. March 17, 2022

    Tax Group Asks 6th Circ. To Affirm 'Tax Mandate' Ruling

    A federal district court correctly held that Congress' so-called tax mandate unconstitutionally coerces states into giving up their sovereign authority over state tax policy, the National Taxpayers Union Foundation told the Sixth Circuit.

  9. March 11, 2022

    Ky., Tenn. Urge 6th Circ. To Affirm 'Tax Mandate' Ruling

    Kentucky and Tennessee said a federal district court correctly held that Congress' so-called tax mandate unconstitutionally coerces the states into giving up their sovereign authority over state tax policy, urging the Sixth Circuit to affirm the lower court's decision.

  10. January 19, 2022

    Treasury Tells 6th Circ. To Reverse 'Tax Mandate' Ruling

    Kentucky and Tennessee have not established a concrete controversy in complaining that the coronavirus relief fund's so-called tax mandate prevents them from cutting taxes and a decision on their behalf should be reversed, the federal government told the Sixth Circuit.