Columbus, OH – David C. Tryon, director of litigation at The Buckeye Institute, commented on the U.S. Supreme Court’s denial of cert in Ohio v. Yellen, which challenged the constitutionality of the Biden Administration’s federal tax mandate included in the American Rescue Plan Act (ARPA). The mandate prohibits states from directly or indirectly using ARPA funds to offset any reduction in taxes.

“The federal mandate unlawfully usurps power from the states over their taxing authority. Despite the U.S. Supreme Court’s decision not to hear Ohio v. Yellen, there are other opportunities for the high court to reign in this sweeping usurpation of state policymaking power.”

“Justice Kavanaugh signaling that he would have heard the case is important. Justice Kavanaugh and his colleagues will have other opportunities to address the tax mandate, and The Buckeye Institute will be there advocating tirelessly for the proper respect of state taxing authority.”

Other pending cases challenging the Biden Administration’s federal tax mandate are:

• West Virginia v. Yellen, which is pending before the Eleventh Circuit on a motion for rehearing en banc. The Buckeye Institute also filed an amicus brief in this case. 
• Texas v. Yellen, in which oral arguments were held by the U.S. Fifth Circuit of Appeals in April 2023. The Buckeye Institute also filed an amicus brief in this case.
• Kentucky v. Yellen, in which the U.S. Sixth Circuit Court of Appeals ruled in favor of Kentucky in November 2022, and denied a motion for rehearing en banc on May 3, 2023. The Biden Administration has 90 days from May 3 to appeal that decision up to the U.S. Supreme Court.

All of these cases found the Biden Administration’s tax mandate to be unconstitutional, and it is likely that the Biden Administration will ask the U.S. Supreme Court to hear those cases.  

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