A TAX BY ANY OTHER NAME

In a landmark decision, Consumers’ Research t al. v. Federal Communications Commission, the Fifth Circuit Court of Appeals  had found that the FCC’s assessment and collection of Universal Service Fund (USF) fees constituted an unconstitutional “tax,” thereby calling into question the future of the fund.

On June 27, 2025, the U.S. Supreme Court (SCOTUS) released its long-awaited decision reversing the Fifth Circuit Court of Appeals decision, holding that the USF scheme did not violate the non-delegation doctrine, and (importantly) remanded the case back to the Fifth Circuit for further proceedings consistent with SCOTUS’ opinion. See our updated alert attached. For a summary of the remand proceedings, please see Consumers Research Part II Alert (updated).

Stay tuned for our next webinar on this decision, “A Tax by Any Other Name, Part II” that will soon be recorded.