2026-09-27 · Federal · Courts · Pending — not yet law

What happened. Two petitions asking the U.S. Supreme Court to rule on the constitutionality of the Corporate Transparency Act are distributed for the Court's September 28, 2026 conference. The Court has not decided whether to hear either case. The Community Associations Institute has sought leave to file an amicus brief arguing that community associations fall outside the Act's reach.¹²

The two petitions

• National Small Business United v. Bessent, No. 25-1201, seeks review of the Eleventh Circuit's December 2025 decision upholding the Act.¹
• Texas Top Cop Shop, Inc. v. Blanche, No. 25-1290, asks the Court to take the case before the Fifth Circuit rules. Its questions presented are “whether the Act's regulation of corporations merely because they exist under state law exceeds Congress's Commerce Clause authority” and whether the Act's “suspicionless and warrantless searches” violate the Fourth Amendment. The petition describes a split between the Eleventh Circuit, which held that corporate “mere existence constitutes ‘economic activity’,” and the Texas district court that held the mandate exceeds Congress's power.³

The government's position: the rule has mooted the fight

The government's brief in opposition, filed August 21, relies on FinCEN's final rule published August 14, 2026, which “exempts domestic companies from the reporting requirements.” It argues that “Treasury's final rule appears to have mooted this case,” because the requirements now “extend only to the much smaller number of foreign companies.”⁴

The associations' argument

CAI's motion, filed May 18, states that “Community Associations were not given one of the twenty-three (23) exemptions under the Corporate Transparency Act” and calls that an oversight. The proposed brief argues that community associations “conduct primarily intrastate commerce and are therefore beyond the reach of the Commerce Clause.” The docket shows the motion filed; no ruling on it appears.²

Why it matters

Incorporated HOAs and condominium associations are currently outside the reporting requirement because of FinCEN's rule, not because of any court decision or statutory exemption. A rule can be changed by a later rule. A Supreme Court merits decision on the Commerce Clause question would settle whether Congress can require reporting from entities of this kind at all; a denial of review, or a disposition on mootness, would leave the question open and the regulatory exemption as the operative protection.

What to watch next

Results of the September 28 conference normally appear on a following order list. Possible outcomes include a grant, a denial, or a remand in light of the final rule.

Related: FinCEN final rule ends beneficial-ownership reporting for U.S. associations.

1. Supreme Court docket, No. 25-1201, National Small Business United v. Bessent ↩
2. Community Associations Institute, motion for leave and amicus brief, No. 25-1201 (May 18, 2026) ↩
3. Petition for certiorari before judgment, No. 25-1290, Texas Top Cop Shop, Inc. v. Blanche ↩
4. Brief for the federal respondents in opposition, No. 25-1201 (Aug. 21, 2026) ↩
5. Supreme Court docket, No. 25-1290 ↩