Court Finds Federal Tax Cut Ban Unconstitutional

An Alabama federal court has invalidated the “Tax Cut Ban” provision of the American Rescue Plan Act of 2021. As a result of the ruling in State of West Virginia, et al. v. United States Department of the Treasury, et al., the Treasury is enjoined from enforcing the provision against West Virginia, Alabama, Arkansas, Alaska, Florida, Iowa, Kansas, Montana, New Hampshire, Oklahoma, South Carolina, South Dakota, and Utah…

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