Ending Tax Revenue Standing

Abstract

States often act to protect those that live within their borders by passing laws and regulations, enforcing criminal codes, and providing social services. On occasion, they also file suit in federal court to vindicate their residents’ rights. When they do so, states must demonstrate Article III standing. This article argues that federal courts should not allow states to prove Article III standing based solely on a showing that a challenged action may affect tax revenue. Such a theory of standing improperly allows states to evade a limitation on the parens patriae standing doctrine, which generally allows states to sue as a representative of their citizens. States may not, however, sue the federal government in their capacity as parens patriae, and tax revenue standing undermines that limitation.