2021 - 2022 LEGISLATURE
April 13, 2021 - Introduced by Senators LeMahieu, Kapenga, Feyen, Marklein,
Stroebel, Kooyenga, Bernier, Felzkowski and Ballweg. Referred to
Committee on Senate Organization.
SR6,1,2 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.
SR6,1,53 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
SR6,1,96 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
SR6,1,1210 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
SR6,2,213 Whereas, the Federal Tax Mandate usurps the ability of the citizens to reduce
14their tax burdens and creates an impermissible chilling effect on their elected

1officials' willingness to do the same—based on a threat that the federal government
2may claw back some or all of the states' share of critical ARPA funding; and
SR6,2,43 Whereas, never before in the history of the United States has the federal
4government attempted such a complete take-over of state finances; and
SR6,2,85 Whereas, the Federal Tax Mandate steps well beyond the constitutional bounds
6set forth in Article I of the United States Constitution and the Tenth Amendment to
7the United States Constitution, and offends the dignity of co-sovereign states in our
8federal system; now, therefore, be it
SR6,2,14 9Resolved by the senate, That pursuant to section 165.25 (1m) of the
10Wisconsin statutes, the attorney general is hereby directed to seek to join the state
11as a plaintiff in State of West Virginia, et al., v. US Department of the Treasury, et al.,
12Case No. 7:21-CV-465 (ND Ala. filed March 31, 2021), and the senate urges and
13authorizes the attorney general to pursue all other legal means available to oppose
14the Federal Tax Mandate.
SR6,2,1515 (End)