SCOTUS has denied cert for Missouri's challenge to ARPA's provision baring the use of funds received from ARPA for state tax cuts. This leaves standing the Eighth Circuit's decision dismissing the case for lack of standing.
https://www.supremecourt.gov/orders/courtorders/011723zor_5426.pdf
The Eighth Circuit had found that Missouri was arguing for a potential harm that would only occur under a broad interpretation of the provision that wasn't necessarily the only way it could be read or the only way that Treasury might rule.
As such, it was found MO had moved too early to challenge this provision.
The CA8 opinion can be read at:
So this doesn't really end the issue. I'm also not surprised that SCOTUS doesn't want to pick up such a case until a clear harm could be shown.
It seems MO had conceded that Treasury *could* interpret the language in a way that would not create a Constitutional problem, but the state believed they would go beyond that.
Ed Zollars, CPA