The Sixth Circuit reversed a district court opinion on the justiciability of an Ohio complaint which alleged that the offset provision in the $195.3 billion congressional American Rescue Plan Act amounts to a prohibition on tax cuts during the covered period.

In March 2021, Congress passed the ARPA which appropriated $195.3 billion in aid to the states and the District of Columbia. In order to receive those funds, the states had to agree to several conditions including an “offset provision,” which forbade the states from using the funds during the covered period “to either directly or indirectly offset a reduction in the net tax revenue” that “results from” a tax cut, according to the opinion.

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