Senators Scott, Crapo, Colleagues: Biden Tax Mandate Unconstitutional

WASHINGTON – U.S. Senators Tim Scott (R-S.C.) and Mike Crapo (R-Idaho), ranking member of the Senate Finance Committee, led an amicus brief at the 11th Circuit Court, arguing that President Biden’s American Rescue Plan Act (ARPA) unconstitutionally blocks states from lowering taxes.

“If the Tax Mandate is unambiguous, it amounts to an impermissible assault on the States’ sovereignty,” write the senators. “If it is ambiguous, it fails to pass one of the Supreme Court’s clear limitations on Congress’s conditioning authority.”

Joining Senators Scott and Crapo on the brief are Senators John Barrasso (R-Wyo.), John Boozman (R-Ark.), Mike Braun (R-Ind.), John Cornyn (R-Texas), Steve Daines (R-Mont.), James Inhofe (R-Okla.), James Lankford (R-Okla.), Rob Portman (R-Ohio), and Todd Young (R-Ind.).

Republican Study Committee Chair Jim Banks (R-Ind.), House Ways and Means Ranking Member Kevin Brady (R-Texas), and more than 50 other Republican congressmen also signed onto the brief. The brief was filed on behalf of the members by the American Center for Law & Justice.


  • At least five states have challenged the constitutionality of the ARPA “tax mandate.”
  • Senators Scott and Crapo, along with Representatives Banks and Brady, led amici briefs in the Ohio and Alabama cases in April and May of last year respectively.
  • After the district court ruled in favor of the states’ argument of unconstitutionality, the federal government appealed to the 11th Circuit Court.

Click here to read the amicus brief.