Amicus Briefs

The Buckeye Institute filed its third amicus brief calling on the courts to protect taxpayers from the federal tax mandate included in the American Rescue Plan Act (ARPA). The most recent ARPA-related brief was filed in West Virginia v. Yellen with the United States District Court for the Northern District of Alabama Western Division. In addition to West Virginia and Alabama, other plaintiffs in the case are the states of Alaska, Arkansas, Florida, Iowa, Kansas, Montana, New Hampshire, Oklahoma, South Carolina, South Dakota, and Utah.

The Buckeye Institute filed its amicus brief in Ohio v. Yellen calling on the United States District Court for the Southern District of Ohio to stop enforcement of the federal tax mandate, which was included in the American Rescue Plan Act (ARPA). In its brief, Buckeye agrees with Ohio Attorney General Dave Yost that Congress lacks the authority to usurp state taxing authority, but Buckeye also notes that the court does not have to rule on this matter given the vagueness of the text in the ARPA.