Corporate Transparency Act BOI Reporting Requirements Back In Effect (For Now)

Dear Clients and Friends:

As we have covered in prior Client Alerts, over the past few months there have been numerous developments in connection with various pending cases challenging the constitutionality of the Corporate Transparency Act (the "CTA").

Background. A nationwide preliminary injunction was issued by the U.S. District Court for the Eastern District of Texas on December 3, 2024 in the case of Texas Top Cop Shop, Inc. v. McHenry – formerly known as Texas Top Cop Shop, Inc. v. Garland (see here). That nationwide preliminary injunction was briefly stayed by the motions panel of the Fifth Circuit on December 23, 2024 (see here) and then reinstated by the merits panel of the Fifth Circuit on December 26, 2025 (see here). On January 23, 2025, the United States Supreme Court issued an order once again staying the Texas Top Cop Shop, Inc. nationwide preliminary injunction, but because another nationwide preliminary injunction of the CTA had already been