In National Small Business United v. Yellen,  ___ F.Supp.3d ____ (No. 22-cv-01448) (N.D. Ala. March 1, 2024) (NSBU), a federal district court found the Corporate Transparency Act (the CTA) unconstitutional on multiple grounds.

Part I of this writing posited the trial bench’s determination that the statute could not be sustained pursuant to Congress’s powers to conduct foreign affairs and levy taxes, respectively.  This installment will analyze District Judge Liles C. Burke’s holding that the enactment was similarly beyond the lawmakers’ authority to “regulate commerce with foreign Nations, and among the several States,” better known as the Commerce Clause power.  U.S. Const., art. I, § 8, cl.3.

Commerce Clause: The Basics