On December 16, 2025, the Eleventh Circuit Court of Appeals released an opinion in National Small Business United v. U.S. Dep’t of Treasury, et al ruling that the Corporate Transparency Act (the “CTA”) is constitutional. This decision lifted the injunction entered by an Alabama district court judge stopping the enforcement of the CTA nationwide. However, since that initial injunction was entered in March 2024, the Trump administration modified the regulations applying the CTA to exempt all U.S. entities and citizens from filing requirements under the CTA. Thus, while the decision of the Eleventh Circuit is interesting for legal purposes, there is little practical change as all U.S. entities and citizens remain exempt from CTA filings.
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