Small Business Majority files amicus brief in Moore v. U.S.

Tuesday, October 24, 2023

On October 23, Small Business Majority, alongside Main Street Alliance and other small business advocates, filed an amicus brief in Moore v. U.S. urging the U.S. Supreme Court to uphold the Mandatory Repatriation Tax (MRT) previously enacted by Congress. The brief outlines the importance of a stable and predictable federal tax structure to small business growth and competition and how efforts to undo federal tax provisions like the MRT will cause uncertainty for entrepreneurs. If the Supreme Court rules in favor of the petitioners' arguments that the MRT is unconstitutional, it would call into question the validity of tax provisions that govern millions of small businesses.