Viewpoints
Opinion

Congress’s New Unconstitutional ‘Tax Mandate’ and Its Runaway Spending Power

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Congress’s New Unconstitutional ‘Tax Mandate’ and Its Runaway Spending Power
President Joe Biden signs the American Rescue Plan inside the Oval Office at the White House in Washington on March 11, 2021. Tom Brenner/Reuters
Rob Natelson
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Commentary

While the public focuses on the Biden administration’s vaccination mandate, many are overlooking yet another new federal mandate: Congress’s effort to ban state tax cuts.

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Rob Natelson
Rob Natelson
Author
Robert G. Natelson, a former constitutional law professor, is Senior Fellow in Constitutional Jurisprudence at the Mountain States Policy Center and the Independence Institute. He authored “The Original Constitution” (4th ed., 2025) and is a contributor to the Heritage Foundation’s “Heritage Guide to the Constitution.”
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