Whether the offset provision of the Coronavirus State Fiscal Recovery Fund, 42 U.S.C. 802(c)(2)(A), which prohibits States from using fiscal recovery funds to offset reductions in net tax revenue resulting from tax cuts, is an impermissible condition on the receipt of federal funds under the Spending Clause.

Whether the offset provision of the American Rescue Plan Act's Coronavirus State Fiscal Recovery Fund, which restricts States from using federal funds to offset reductions in net tax revenue from tax cuts, is an impermissible condition on federal spending under the Spending Clause due to vagueness or coercion