Ohio: U.S. Supreme Court Decision Bears on American Rescue Plan Act Suit

In an ongoing dispute with the U.S. Treasury Department, the Ohio attorney general and the Ohio solicitor general filed a notice of supplemental authority with the U.S. District Court for the Southern District of Ohio, arguing that in light of a recently decided U.S. Supreme Court decision — Collins v. Yellen — that says “the Constitution automatically displaces any conflicting statutory provision,” Treasury regulations would not be enough to rectify the unconstitutionality of the tax mandate provisions included in the American Rescue Plan Act of 2021 (P.L. 117-2).