Finance
Originalism’s campaign finance conundrum
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In a recent interview, Justice Amy Coney Barrett shared her view that “originalism became prominent as a theory” as a counterweight to the theory of “living constitutionalism” that “had become dominant” during the courts led by Chief Justices Earl Warren and Warren Burger. According to Barrett, whereas the living constitutionalism of the Warren-Burger eras put the court in the position of functionally amending the Constitution by updating its meaning, originalism instead aims to understand “how those who ratified the Constitution understood the words.”
There is no doubt that decisions from the Warren and Burger courts are now open to question by a solid majority of originalist justices; the court’s 2022 decision in Dobbs v. Jackson Women’s Health Organization, holding that there is no constitutional right to an abortion, is only the most noteworthy example of this. But many other precedents from that same era have not yet received comparable scrutiny, prominent among these being the court’s seminal campaign finance decision in the 1976 case of Buckley v. Valeo.
When the Supreme Court hears oral argument in National Republican Senatorial Committee v. Federal Election Commission this morning, Tuesday, Dec. 9, it will confront fundamental questions about the First Amendment and money in politics. But the case also presents an underappreciated puzzle: How should originalists think about Buckley, which created much of our constitutional framework around campaign finance?
What Buckley did
In the early 1970s, Congress crafted legislation aimed at addressing the soaring cost of political campaigns and reducing the perceived influence of wealthy interests. The Federal Election Campaign Act of 1971 passed with bipartisan supermajorities in both chambers. President Richard Nixon signed it into law, noting that “the goal of controlling campaign expenditures was a highly laudable one.” When Congress amended FECA in 1974, which, among other things, further limited the amounts that could be contributed to federal candidates, President Gerald Ford proclaimed: “The unpleasant truth is that big money influence has come to play an unseem[ly] role in our electoral process. This bill will he[l]p to right that wrong.”
Nevertheless, in Buckley – which turns 50 next month – the Supreme Court struck down most of FECA’s core provisions. The court functionally equated spending money in politics with “the freedom of speech” itself, concluding that limits on campaign spending “necessarily reduces the quantity of expression by restricting the number of issues discussed, the depth of their exploration, and the size of the audience reached.” While the court upheld limits on direct contributions to federal candidates as a guard against quid pro quo corruption, it invalidated all limits on expenditures by campaigns or independent groups.
Buckley runs to a remarkable 144 pages in the U.S. Reports — the longest majority opinion the court has ever produced. Yet nowhere in those 144 pages does the court engage in any sort of originalist analysis of the core questions in the case. There’s no sustained examination of what “the freedom of speech” originally entailed, no investigation of how the founding generation would have understood campaign finance regulation, and no inquiry into which institution they expected to resolve such questions.
A methodological resemblance
Indeed, Buckley emerged during a period when originalism was not the court’s dominant mode of constitutional interpretation, and the decision bears striking similarities to other cases that originalists have criticized for lacking grounding in the Constitution’s original meaning. Three examples are especially pertinent.
First, in the 1965 case of Griswold v. Connecticut, Justice William O. Douglas famously identified a constitutional right to privacy prohibiting states from banning contraception for married couples. He derived this from “penumbras, formed by emanations” of various Bill of Rights provisions, a move which originalists have condemned for creating rights without any clear textual foundation. Buckley took similar leaps, deriving the concept of unlimited campaign spending from the First Amendment’s “freedom of speech” without any consideration of this amendment’s original meaning.
Second is Miranda v. Arizona, decided in 1966, which prescribed specific warnings that police officers must give to individuals in custody. In that case, the court provided no textualist or originalist grounding in the Fifth Amendment’s self-incrimination clause. For that reason, originalists have long derided the decision as “inconsistent with the original understanding of the right against self-incrimination” and “a usurpation of legislative and administrative powers, thinly disguised as an exercise in constitutional exegesis[.]” Buckley likewise creates detailed rules constraining democratic choices about campaign finance without any obvious textual commands.
Last is 1973’s Roe v. Wade, which created an elaborate trimester framework that, according to originalists, resembled legislation far more than constitutional interpretation. Like Roe, Buckley constructed a detailed architecture — distinguishing contributions from expenditures, applying different levels of scrutiny to each, and creating categorical rules about corruption — that looks far more legislative than interpretive.
None of this necessarily means that Buckley – or any of the cases cited above – reached the wrong result as a matter of policy. But it does raise questions about methodology. If these forms of reasoning were problematic to originalists in Griswold, Roe, and Miranda, what makes them acceptable in Buckley?
The “who decides” question
Recent originalist scholarship reveals an even deeper problem with Buckley, however. Stanford law professor Jud Campbell’s path-breaking research on the founding era has shown that recovering original meaning requires an understanding of not just what rights the Founders recognized, but which institution they expected to resolve disputes about those rights.
Based on this understanding, and as relevant to Buckley, a key question isn’t merely whether political speech was valued at the founding (it certainly was) – but whether courts were expected to micromanage legislative efforts to address corruption or preserve electoral integrity. And Campbell’s research demonstrates that there was no such view. Instead, the Founders believed that representative institutions could regulate liberty in the public interest – speech included – provided that the people consented through their elected representatives. As Campbell has explained, there is “no evidence that the Founders denied legislative authority to regulate expressive conduct in promotion of the public good — a principle that runs contrary to countless modern decisions.”
Of course, the Founders did expect courts to enforce some constitutional limits. But they expected judges to defer to legislative judgments unless a constitutional violation was clear beyond dispute. Aggressive judicial review using heightened scrutiny is a 20th-century innovation, not a founding-era practice.
But Buckley considered none of this.
Citizens United and beyond
In 2010, Citizens United v. Federal Election Commission extended Buckley’s framework, holding that corporations and other entities have a First Amendment right to make unlimited independent expenditures in elections. In doing so, the court struck down longstanding federal restrictions on corporate campaign spending and overruled precedents upholding such limits. The reasoning was pure Buckley: vigorous judicial review, equation of spending with speech, and dismissal of legislative concerns about corruption unless narrowly defined as quid pro quo arrangements. For this reason, Citizens United has also been critiqued as a non-originalist decision.
The court has only continued this pattern. When Montana sought to apply its century-old ban on corporate expenditures – a law rooted in the state’s particular history with corporate domination of politics – the court summarily reversed in a one-paragraph, unsigned opinion. In McCutcheon v. Federal Election Commission, the majority struck down aggregate limits on individual contributions. In Arizona Free Enterprise Club v. Bennett, the court invalidated Arizona’s public financing scheme. Each decision further entrenched the court as the nation’s primary campaign finance regulator, with democratic bodies relegated to implementing the court’s commands.
The contrast with other constitutional areas is striking. In economic regulation, national security, and countless other domains, the court defers to legislative fact-finding and policy judgments. But campaign finance is apparently different. Here the court insists on its own assessment of empirical questions: What constitutes corruption? When does money create the appearance of improper influence? Will such appearance “cause the electorate to lose faith in our democracy”?
Implications for NRSC v. FEC
As the court considers NRSC v. FEC, it once again faces a choice about how seriously to take originalism when it comes to campaign finance. The case involves federal contribution limits and party coordination rules – specifically, whether limits on how much political parties can spend on campaign advertising that is coordinated with the party’s candidate for office are consistent with the First Amendment. These are technical questions, but they are rooted in the same framework as Buckley.
An originalist approach would ask not only what the understanding of free speech was at the time of the founding (as Buckley failed to do), but whether campaign finance was understood to be an area of vigorous judicial oversight or legislative primacy. As for the latter concern, the founding generation’s answer seems clear. They valued political speech but expected elected representatives to make judgments about how to structure democratic processes.
Defenders of Buckley might respond that political speech occupies a unique constitutional position, or that judicial protection is essential regardless of original understanding. These are serious arguments. But they represent a departure from originalist methodology rather than an application of it. They prioritize judicial assertiveness over the founding generation’s institutional assumptions.
The question, then, is whether originalism’s principles apply consistently across subject areas, or whether campaign finance represents a special case in which other considerations override originalist constraints. If the latter, the court should say so explicitly rather than leaving the tension implicit.
This doesn’t prejudge how NRSC should come out. The court might conclude (unlike in Dobbs) that stare decisis counsels retaining Buckley despite originalist doubts concerning it. Or it might begin the process of unwinding Buckley’s framework, returning campaign finance to democratic processes while maintaining a limited judicial role. Or it might articulate why campaign finance truly is exceptional in ways the Founders would have recognized. But it is high time that the court confronts this tension directly rather than allow Buckley to further distort its approach to such a vital area of the democratic process.
Disclosure: American Promise filed an amicus brief in support of neither party in National Republican Senatorial Committee v. Federal Election Commission.
Finance
German finance minister wants to scrap spousal tax splitting
Last weekend, several thousand people took to the streets in Munich to demonstrate against abortion and assisted suicide. One speaker made an extremely dramatic plea against what he called the “culture of death” that has allegedly taken hold in Germany. One sign of this, the speaker argued, was that the government is planning to abolish a regulation known as “spousal tax splitting.”
Is tax law really relevant to deep philosophical debates on the sanctity of life? It is even a matter of life and death at all? Surely we needn’t go that far? In any case, the intense political uproar surrounding the new debate on whether to abolish spousal tax splitting is notable, even by today’s standards of populist outrage.
An advantage for couples with widely divergent incomes
The row was sparked by Germany’s vice chancellor and finance minister, Lars Klingbeil, of the center-left Social Democratic Party (SPD), who said he wanted to abolish and replace the joint taxation of spouses’ income, a system that has been in place since 1958.
How exactly does spousal tax splitting work? In Germany, married couples (and since 2013, couples in civil partnerships), can choose to have their income assessed jointly by the tax authorities.
It means that the taxable income for both spouses together is halved – as if both partners had each earned an equal half of the income. Their tax liability is then determined by simply doubling the income tax due on one half.
As people who earn more pay higher taxes in Germany, this system benefits couples where one partner (and often this is still the man) earns significantly more than the other (in practice often the woman).
Costs of up to €25 billion per year
If for example one partner earns €60,000 ($70,512) a year and the other partner earns nothing, the couple will be taxed as if they earned €30,000 each. In this example, the couple would save nearly €5,800 in taxes per year compared to the amount they would owe if both partners filed their taxes separately. According to the Finance Ministry, spousal tax splitting costs the government a total of up to €25 billion annually.
Some critics have long viewed splitting as a tool to keep women out of the labor market, because the more a woman earns, the larger her tax burden becomes. Klingbeil seems to agree, arguing on ARD television in late March that the system was “out of step with the times.” The spousal splitting system reflects “a view of women and families that is completely at odds with my own,” he said.
Chancellor Merz said to be in favor of splitting
On Monday of this week, Klingbeil got some surprising support on this from Johannes Winkel, head of the youth wing of the conservative Christian Democratic Union (CDU).
“Given the demographic reality, the government should create incentives to ensure that both partners in a relationship are employed,” Winkel told the Funke Media Group. “In the future, tax relief should primarily be granted to married couples when they are facing hardships related to raising children.”
But the chancellor is a vocal skeptic of the proposal. “I am not convinced by the claim that joint filing for married couples discourages women from working,” Friedrich Merz said at a conference organized by the Frankfurter Allgemeine Zeitung newspaper. “Marriage is a relationship based on shared income and mutual support. And in a marriage, income must be treated as a joint income for tax purposes, not separately.”
Klingbeil’s alternative plan
At around 74%, the labor force participation rate for women in Germany is one of the highest in Europe, but half of them work part-time.
Klingbeil’s idea is to replace the existing system with a more flexible approach: Both partners would be able to distribute tax-free income among themselves in such a way that it minimizes their tax liability. This would allow the couple to continue enjoying a tax advantage, albeit not to the same extent as before. And whether one partner earns more than the other would become less important.
However, it remains to be seen whether Klingbeil will be able to push through his proposal. Aside from Germany, similar regulations offering tax benefits to couples exist in Poland, Luxembourg, Portugal and France.
This article was originally written in German.
Finance
Departing inspector general targets Council Office of Financial Analysis
The $537,000-a-year office created in 2014 to advise the City Council on financial issues and avoid a repeat of the parking meter fiasco has failed to deliver on that mission, the city’s chief watchdog said Tuesday.
Days before concluding her four-year term, Inspector General Deborah Witzburg said a shortage of both adequate staff and financial information closely held by the mayor’s office prevents the Council’s Office of Financial Analysis from helping the Council be the the “co-equal branch of government” it aspires to be.
In a budget rebellion not seen since “Council Wars” in the 1980s, a majority of alderpersons led by conservative and moderate Democrats rejected Mayor Brandon Johnson’s corporate head tax and approved an alternative budget, including several revenue-generating items the mayor’s office adamantly opposed.
But Witzburg said the renegades would have been in an even better position to challenge Johnson if only their financial analysis office had been “equipped and positioned to do what it’s supposed to do” — provide the Council with “objective, independent financial analysis.”
“We are entering new territory where the City Council is asserting new, independent authority over the budget process. It can’t do that in a meaningful way without its own access to financial analysis,” Witzburg told the Chicago Sun-Times.
Chicago Inspector General Deborah Witzburg’s latest report focuses on the Chicago City Council’s Office of Financial Analysis.
Jim Vondruska/Jim Vondruska/For the Sun-Times
But the Council’s financial analysis office, she added, “has never been equipped or positioned to do what it needs to do. It needs better and more independent access to data, and it needs enough staff to do its job. It has a small number of employees and comparatively limited access to data.”
The inspector general’s farewell audit examined the period from 2015 through 2023. During that time, the financial analysis office budget authorized “either three or four” full-time employees. It now has a staff of five .
Witzburg is recommending a staffing analysis to identify how many people the financial office really needs — and also recommending that the office “get data directly” from other city departments, “ rather than having it go through the mayor’s office.”
The audit further recommends that the office develop “better procedures to meet their reporting requirements” in a timely manner. As it stands now, reports are delivered “sometimes late, sometimes not at all,” the inspector general said.
“We find that those reports have been both not timely and not complete in terms of what they are required to report on and that those reports therefore have provided limited assistance to the City Council in its responsibility to make decisions about the city’s budget,” she said.
The Council Office of Financial Analysis responded to the audit by saying it hopes to add at least three full-time staffers in the short term and has made “some progress” over the last three years in improving their access to data, but not enough.
The office was created in 2014 to provide Council members with expert advice on fiscal issues.
For nearly two years the reform was stuck in the mud over whether former 46th Ward Ald. Helen Shiller had the independence and policy expertise to lead the office.
Shiller ultimately withdrew her name, but the office was a bust nevertheless. In an attempt to breathe new life into it, sponsors pushed through a series of changes.
Instead of allowing the Budget chair alone to request a financial analysis on a proposal impacting the city budget, any alderperson was allowed to make that request.
The office was further required to produce activity reports quarterly, not just annually.
Now former-Budget Chair Pat Dowell (3rd) then chose Kenneth Williams Sr., a former analyst for the office, as director and gave him the “autonomy” the ordinance demanded.
Two years ago, a bizarre standoff developed in the office.
Budget Committee Chair Jason Ervin (28th) was empowered to dump Williams after Williams refused to leave to make way for a director of Ervin’s own choosing.
The standoff began when Williams said he was summoned to Ervin’s office and told the newly appointed Budget chair was “going in a different direction, and I’m putting you on administrative leave” with pay.
“He took all my credentials and access away. I would love to come to work. I wasn’t allowed to come to work,” Williams said then.
Williams collected a paycheck for doing nothing while serving out the final days remainder of a four-year term.
Ervin’s resolution stated the director “may be removed at any time with or without cause by a two-thirds” vote or 34 alderpersons. He chose Janice Oda-Gray, who remains chief administrator.
Finance
Reilly Barnes Returns to Little League® as Purchasing/Finance Assistant
Little League® International has announced that Reilly Barnes accepted a new role as Purchasing/Finance Assistant, effective April 6, 2026. Barnes transitions from a temporary Purchasing Assistant to this full-time position to assist in the year-round demands of purchasing for the organization, as well as the region and Little League Baseball and Softball World Series tournaments.
“We are thrilled to welcome back Reilly to our team as a full-time Purchasing/Finance Assistant. Reilly’s prior experience, time management, and attention to detail make him an invaluable asset to the purchasing team,” said Nancy Grove, Little League Materials Management Director. “We look forward to the positive contributions he will have on our organization.”
In this role, Barnes will be responsible for processing purchase requisitions, coordinating souvenir products, and tracking order fulfillment. He will also assist with evaluating suppliers, reviewing product quality, and negotiating contracts for effective operations.
After most recently working as a Logistician Analyst at Precision Air in Charleston, South Carolina, Barnes, a Williamsport native, returns after honing his skills in the fast-paced environment. Prior to his time at Precision Air, Barnes served as a Procurement Specialist at The Medical University of South Carolina, where his expertise and knowledge were instrumental in supporting both education and healthcare needs.
“I am thrilled to return to Little League in this full-time role,” said Barnes. “Coming back to my hometown and having the opportunity to work for an organization that has played such a special part of my upbringing means a lot. I can’t wait begin this new opportunity.”
Barnes graduated from the University of Pittsburgh in 2022 with a B.A. in Supply Chain Management, Finance, and Business Analytics.
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