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Congressional Research Service Issues Legal Sidebar White Paper on Supreme Court Considers Scope of Congress's Sixteenth Amendment Income Taxing Power in Moore V. U.S.
January 11, 2024
WASHINGTON, Jan. 11 -- The Congressional Research Service issued the following Legal Sidebar white paper (No. LSB11100) on Jan. 8, 2024, by legislative attorney Justin C. Chung:

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Supreme Court Considers Scope of Congress's Sixteenth Amendment Income Taxing Power in Moore v. United States

On December 9, 2023, the Supreme Court heard oral argument in Moore v. United States, an appeal challenging a one-time "Mandatory Repatriation Tax" (MRT . . .

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