On March 1, 2024, Judge Liles C. Burke of the U.S. District Court for the Northern District of Alabama found the Corporate Transparency Act (CTA or Act) unconstitutional on the grounds that it exceeds Congress’ enumerated powers. This ruling was the result of a suit brought by the National Small Business Association, an Ohio nonprofit corporation that represents small businesses across the United States.
District Court Declares Corporate Transparency Act Unconstitutional
