Nondelegation Doctrine Comes Up Before the Supreme Court

Procedurally Taxing, Tax Notes Federal

Garrett L. Brodeur

The Supreme Court is poised to address whether Congress’ authorization of the FCC to promote universal telecommunication services, including by levying a tax on telecommunications carriers, constitutes an unlawful delegation of legislative power. Associate Garrett Brodeur discusses the history of the nondelegation doctrine and its application to tax law, as well as the potential impact of the pending Federal Communications Commission v. Consumers’ Research case on administrative law and tax regulations issued under broad grants of authority.

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