Following Up on Loper Bright’s Potential for Reshaping Tax Law 

Recasting Regulations has covered several developments related to the impact of Loper Bright on tax law and administration in recent weeks.  To start, we highlighted an event hosted by the NYU School of Law’s Graduate Tax program, which explored the end of Chevron deference on future review of Treasury regulations.  And we published a guest…

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Corner Post v. Federal Reserve: Eighth Circuit Applies Loper Bright To Invalidate Credit Card Swipe Fee Regulations  

The Eighth Circuit’s recent decision in Corner Post, Inc. v. Board of Governors of the Federal Reserve rejecting the Fed’s request for deference to its Chevron-era regulation setting a 21-cent cap for credit card swipe fees highlights the continuing practical impact of Loper Bright’s changes to the statutory interpretation landscape. The Eighth Circuit’s ruling showcases…

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Center for Progressive Reform Once Again Distorts Loper Bright and Judicial Review

The Center for Progressive Reform (“CPR”) has published a second report that analyzes the impact of the Supreme Court’s decision in Loper Bright Enterprises v. Raimondo.  That report argues Loper Bright is “providing a vehicle for judicial activism” with “troubling implications for the future of U.S. democracy.”  But CPR’s dataset is too limited to support…

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Loper Bright Protects Taxpayers and is Helping End IRS Overreach 

By Tyler Martinez  Taxpayers should rejoice at Loper Bright Enterprises v. Raimondo.  The landmark decision told courts across the country to exercise independent judgment rather than defer to the whims of agency interpretations.  Ambiguity in a statute is no longer automatic deference.  As a result, the Treasury and IRS regulations touching on tax interpretation are…

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Supreme Court Declines to Hear NLRB Deference Case 

The Supreme Court has declined to take up PG Publishing Co. v. NLRB, a case in which a Pittsburgh newspaper sought review of the “highly deferential” treatment given by the Third Circuit to the National Labor Relations Board’s interpretation of its own statutory authority.  The newspaper’s petition for writ of certiorari was denied on October…

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Americans For Prosperity Foundation Files Comment Supporting The Administration’s Continuing Efforts to Update and Further Improve Key WOTUS Rule

Last week, Americans for Prosperity Foundation (“AFPF”) filed a comment in support of a supplemental proposal by the Environmental Protection Agency (“EPA”) and U.S. Army Corps of Engineers to bring the agencies’ regulatory definition of “waters of the United States” (“WOTUS”)—a notoriously vague legal term of art that defines the scope of federal jurisdiction under…

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Siren Retail Corporation: Another Nail in the Coffin of NLRB Deference 

Earlier this summer, I highlighted the D.C. Circuit’s decision in Hospital Menonita and its rejection of deference to the National Labor Relations Board.  Last week, in Siren Retail Corporation v. NLRB, the Second Circuit joined the ranks of the Fourth, Fifth, Sixth, Tenth, and D.C. Circuits by emphasizing the judiciary’s obligation, after Loper Bright, to…

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Yanez Piedra and Statutory Stare Decisis After Loper Bright 

One of the more doctrinally vexing passages in Loper Bright Enterprises v. Raimondo is the Supreme Court’s admonition that, notwithstanding the significant doctrinal change caused by the overruling of Chevron, “holdings of those cases” previously decided under that interpretive framework would “still [be] subject to statutory stare decisis.”  As Chief Justice Roberts explained, “[m]ere reliance…

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