Do courts have jurisdiction over the States' constitutional challenges to the Tax Mandate?

QUESTIONS PRESENTED The COVID-19 pandemic devastated the American economy. In response, Congress passed the American Rescue Plan Act of 2021, which offered $195 billion in aid to the States. Pub. L. No. 117-2, 135 Stat. 4. The States had no choice but to accept; refusing the money would have given other States and their citizens a significant competitive edge in emerging from the pandemic. Ohio accepted around $5.4 billion. But accepting the money meant agreeing to the Rescue Plan’s “Tax Mandate,” which bars States from using Rescue Plan funds to “directly or indirectly offset a reduction in ... net tax revenue ... resulting from a change in law, regulation, or administrative interpretation.” 42 U.S.C. §802(c)(2)(A). This case presents two questions, the first of which has divided the circuits and the second of which is of immense importance to the States and the Treasury. 1. Do courts have jurisdiction over the States’ constitutional challenges to the Tax Mandate? 2. Is the Tax Mandate unconstitutional?