A Review of Camelot Banquet Rooms, Inc. v. United States Small Business Administration, Which Upheld the Use of Content Based Discrimination in Certain Federal Funding
My recent article that was published in "Tax Trends," about a First Amendment content-based discrimination challenge based on the Paycheck Protection Program precluding federal funding to certain businesses.
Conclusion: While the seventh circuit decision does not directly address a state tax issue, it provides an important framework to understand the scope of First Amendment protection when it comes to tax credits, subsidies, or other tax and spend programs. While the seventh circuit’s opinion does not go nearly as far as the Illinois Supreme Court, it does rather extensively rule on the side of the government and provide for a highly deferential standard when it comes to creating potential content-based restrictions.
