Supreme Court of the United States · Official docket →
Ohio v. Janet L. Yellen, Secretary of the Treasury, et al.
Paid petition · United States Court of Appeals for the Sixth Circuit, No. 21-3787 · judgment November 18, 2022
Before the decision, about 3.7× the 4.1% base rate. The model weighted this up for counsel who has won certiorari before, a circuit split argued in the petition, and a dissent in the court below (flagged in the petition), and down for a petition filed soon after the judgment below.
Questions presented
The COVID-19 pandemic devastated the American economy. In response, Congress passed the American Rescue Plan Act of 2021, which offered $195 billion in aid to the States. Pub. L. No. 117-2, 135 Stat. 4. The States had no choice but to accept; refusing the money would have given other States and their citizens a significant competitive edge in emerging from the pandemic. Ohio accepted around $5.4 billion. But accepting the money meant agreeing to the Rescue Plan’s “Tax Mandate,” which bars States from using Rescue Plan funds to “directly or indirectly offset a reduction in … net tax revenue … resulting from a change in law, regulation, or administrative interpretation.” 42 U.S.C. §802(c)(2)(A). This case presents two questions, the first of which has divided the circuits and the second of which is of immense importance to the States and the Treasury.
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Do courts have jurisdiction over the States’ constitutional challenges to the Tax Mandate?
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Is the Tax Mandate unconstitutional?
Counsel of record
For petitioner
Benjamin Michael Flowers
Ohio Attorney General Dave Yost
For respondent
Elizabeth B. Prelogar
Solicitor General
Proceedings
- Jun 12 2023Petition DENIED. Justice Kavanaugh would grant the petition for a writ of certiorari.
- May 23 2023DISTRIBUTED for Conference of 6/8/2023.
- May 22 2023Waiver of the 14-day waiting period for the distribution of the petition pursuant to Rule 15.5 filed by petitioner.
- May 22 2023Reply of petitioner Ohio filed. (Distributed)
- May 15 2023Brief of respondents Janet L. Yellen, Secretary of the Treasury, et al. in opposition filed.
- Apr 13 2023Brief amicus curiae of The Buckeye Institute filed.
- Apr 13 2023Brief amicus curiae of Goldwater Institute filed.
- Apr 13 2023Brief amici curiae of Texas, et al. filed.
- Mar 17 2023Motion to extend the time to file a response is granted and the time is extended to and including May 15, 2023.
- Mar 16 2023Motion to extend the time to file a response from April 13, 2023 to May 15, 2023, submitted to The Clerk.
- Mar 10 2023Petition for a writ of certiorari filed. (Response due April 13, 2023)
- Jan 20 2023Application (22A652) granted by Justice Kavanaugh extending the time to file until April 17, 2023.
- Jan 18 2023Application (22A652) to extend the time to file a petition for a writ of certiorari from February 16, 2023 to April 17, 2023, submitted to Justice Kavanaugh.