2021 - 2022 LEGISLATURE
April 13, 2021 - Offered by Representatives Vos, Steineke and August.
AR16-ASA1,1,2 1Relating to: directing the attorney general to seek to join the state as a plaintiff in
2State of West Virginia, et al., v. US Department of the Treasury, et al.
AR16-ASA1,1,53 Whereas, the American Rescue Plan Act of 2021 (“ARPA”), signed by President
4Biden on March 11, 2021, includes a short—but incredibly impactful— provision,
5which impermissibly seizes taxing authority from the states; and
AR16-ASA1,1,96 Whereas, this provision, the Federal Tax Mandate, housed in § 9901 of ARPA,
7sets up an untenable choice for states either to relinquish control over a core function
8of their inherent sovereign powers or else, in the midst of a deadly and destructive
9pandemic, to forfeit massive and much needed federal assistance; and
AR16-ASA1,1,1210 Whereas, the Federal Tax Mandate prevents states from decreasing taxes on
11their citizens for a period of over three years, while allowing them to increase taxes
12on their citizens and residents without restriction; and
1Whereas, the Federal Tax Mandate usurps the ability of the citizens to reduce
2their tax burdens and creates an impermissible chilling effect on their elected
3officials' willingness to do the same—based on a threat that the federal government
4may claw back some or all of the states' share of critical ARPA funding; and
AR16-ASA1,2,65 Whereas, never before in the history of the United States has the federal
6government attempted such a complete take-over of state finances; and
AR16-ASA1,2,107 Whereas, the Federal Tax Mandate steps well beyond the constitutional bounds
8set forth in Article I of the United States Constitution and the Tenth Amendment to
9the United States Constitution, and offends the dignity of co-sovereign states in our
10federal system; now, therefore, be it
AR16-ASA1,2,16 11Resolved by the assembly, That pursuant to section 165.25 (1m) of the
12Wisconsin statutes, the attorney general is hereby directed to seek to join the state
13as a plaintiff in State of West Virginia, et al., v. US Department of the Treasury, et al.,
14Case No. 7:21-CV-465 (ND Ala. filed March 31, 2021), and the assembly urges and
15authorizes the attorney general to pursue all other legal means available to oppose
16the Federal Tax Mandate; and, be it further
AR16-ASA1,2,21 17Resolved, That nothing in this resolution prohibits the assembly, the senate,
18or the legislature under section 13.365 of the Wisconsin statutes from seeking to
19intervene on behalf of the state as a plaintiff in State of West Virginia, et al., v. US
20Department of the Treasury, et al
., Case No. 7:21-CV-465 (ND Ala. filed March 31,