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The Eleventh Circuit Court of Appeals will hold a hearing on NSBA v Yellen, a case challenging the constitutionality of the Corporate Transparency Act (CTA) on September 27.
The CTA is the federal law that went into effect on January 1 of this year and requires an estimated 35 million small business owners to file certain personally identifiable information with the United States Department of Treasury’s Financial Crimes Enforcement Network (FinCEN).
The upcoming hearing follows the March ruling by the U.S. District Court for the Northern District of Alabama that the CTA is unconstitutional because it cannot be justified as an exercise of Congress’ enumerated powers.
The total number of pending CTA challenges is currently at six nationwide:
ICSC members should continue to seek guidance from legal counsel to determine if they are responsible for complying with the law’s requirements.
For more information, contact gpp@icsc.com.