Justices Reject Ohio’s Case Over Using Covid Aid for Tax Cuts

The US Supreme Court declined to wade into a dispute between Ohio and the Treasury Department over federal limits on tax cuts tied to the $5.4 billion the state received in pandemic relief funds.

The justices without comment Monday left in place a US Court of Appeals for the Sixth Circuit ruling that Ohio’s challenge to the American Rescue Plan Act’s “offset provision”—which bars states from using the federal money to either directly or indirectly offset a reduction in net tax revenue—was moot. Ohio asked the US Supreme Court to find that federal courts have jurisdiction to hear the states’ ...