Press Release

ALEC Legal Center Brings Support for Small Businesses to the Court

Daniel Reynolds, ALEC Public Affairs

 ALEC Legal Center Brings Support for Small Businesses to the Court

Brief filed to hear case regarding over taxation and Commerce Clause

ARLINGTON, VA – (January 24, 2020) The American Legislative Exchange Council (ALEC) recently filed an amicus curiae brief with the U.S. Supreme Court in a case entitled Steiner v. Utah State Tax Commission. The brief supports the Steiner’s request that the Court hear the case. The central issue in the case is whether the Constitution’s Commerce Clause prohibits states from double taxing income the Steiners earn from foreign companies they own.

“State legislators need to know what standards the Supreme Court will apply when they consider tax policy,” said Jonathan Hauenschild, Director of Communications and Technology Task Force at ALEC and author of Amicus Brief No. 19-755,” especially tax policy that will dissuade their constituents or small businesses in their districts from expanding operations outside of the United States.”

Currently, the Steiners pay taxes on the income where it is earned. Utah does not offer credits for income taxes paid on the income the Steiners earn outside of the country, which results in Utah taxing the full income earned.

“This case presents a unique opportunity for the Supreme Court to decide whether the Commerce Clause protects individuals and prohibits taxation,” said Hauenschild.


The American Legislative Exchange Council is the largest nonpartisan, voluntary membership organization of state legislators in the United States. The Council is governed by state legislators who comprise the Board of Directors and is advised by the Private Enterprise Advisory Council, a group of private, foundation and think tank members. For more information about the American Legislative Exchange Council, please visit:

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