Eleventh Circuit Affirms Constitutionality of the Corporate Transparency Act, Does Not Trigger Enforcement Against Domestic Entities
This Bulletin is brought to you by AHLA’s Tax and Finance Practice Group.
- January 07, 2026
- Patrick L. Murphy , Murphy Legal LLC
On December 16, 2025, pursuant to its ruling in Nat’l Small Bus. United v. U.S. Dep’t of Treasury, the Eleventh Circuit upheld the constitutionality of the Corporate Transparency Act (CTA or Act), holding the Act’s reporting requirement was a valid exercise of congressional power under the Commerce Clause.
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