US EditionAn Uncertain Future for Tax Regulation After Loper Bright
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An Uncertain Future for Tax Regulation After Loper Bright
The U.S. Supreme Court’s June 2024 Loper Bright Enterprises v. Raimondo decision created, in the words of one prominent regulatory scholar, a “legal earthquake.” The case overruled Chevron v. Natural Resources Defense Council, which had granted regulatory agencies the broad latitude to interpret ambiguous statutes when issuing regulations. Under Loper Bright, courts must no longer defer to agency interpretations of ambiguous statutes, and must i…
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