The U.S. Supreme Court is considering Moore v. United States, challenging the constitutionality of the mandatory repatriation tax (MRT) in the 2017 Tax Cuts and Jobs Act (TCJA). This case could have wide-reaching implications for our economy and Main Streets across America. Here is what you need to know. The MRT is a one-time tax on offshore profits aimed at preventing tax avoidance. Charles and Kathleen Moore argue that the MRT violates the Sixteenth Amendment as it taxes unrealized gains. If the Court sides with the Moores, it could unravel tax laws, impacting small businesses and taxation practices. Concerns include instability, financial challenges for small businesses, and the potential favoring of the wealthy. The decision's ripple effects could disrupt tax predictability crucial for small business planning and growth. Small Business for America's Future emphasizes the need for stability in the tax system.