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U.S. District Court for the Southern District of Ohio

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Decided

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District Court holds that the Tax Mandate violates the Constitution’s Spending Clause, and permanently enjoins the U.S. Department of the Treasury from enforcing the Tax Mandate against the State of Ohio

July 01, 2021

Click here to view the opinion.

District court denies Ohio's motion for preliminary injunction

May 12, 2021

The district court denied the State of Ohio’s motion for a preliminary injunction regarding the provision of the recent Covid relief bill that effectively precludes States from offering net tax relief to their citizens, but found that the court has jurisdiction over the action, and that Ohio has a substantial likelihood of showing that the ambiguous provision violates the Spending Clause. The U.S. Chamber had filed a coalition amicus brief supporting the State of Ohio’s motion for a preliminary injunction.

U.S. Chamber files coalition amicus brief supporting the State of Ohio’s motion for a preliminary injunction against the provision of the recent Covid relief bill that effectively precludes States from offering net tax relief to their citizens

April 09, 2021

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

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