United States v. Vaello-Madero

United States v. Vaello-Madero
Supreme Court of the United States
Argued November 9, 2021
Full case name	United States v. Jose Luis Vaello-Madero
Docket no.	20-303
Questions presented
Whether Congress violated the equal-protection component of the Due Process Clause of the Fifth Amendment by establishing Supplemental Security Income-a program that provides benefits to needy aged, blind, and disabled individuals-in the 50 States and the District of Columbia, and in the Northern Mariana Islands pursuant to a negotiated covenant, but not extending it to Puerto Rico.
Court membership
Chief Justice John Roberts Associate Justices Clarence Thomas · Stephen Breyer Samuel Alito · Sonia Sotomayor Elena Kagan · Neil Gorsuch Brett Kavanaugh · Amy Coney Barrett

United States v. Vaello-Madero (Docket 20–303) is a pending United States Supreme Court case related to the constitutionality of the exclusion of United States citizens residing in Puerto Rico from the Supplemental Security Income program.

Background[]

The Supplemental Security Income program does not cover residents of Puerto Rico, as they do not pay federal income taxes. Jose Luis Vaello-Madero was a recipient of SSI benefits while living in New York, and upon moving to Puerto Rico, the federal government attempted to stop payment of the benefits and sought to recover the payments Vaello-Madero had received while living in Puerto Rico. A federal district judge and the United States Court of Appeals for the First Circuit found that this exclusion violated the equal protection principle of the Fifth Amendment to the United States Constitution's due process clause, which was first established in Bolling v. Sharpe.^[1]

Residents of Puerto Rico do pay FICA taxes as stated by the IRS.

"Employers in Puerto Rico are subject to the taxes imposed by the Federal Insurance Contributions Act (FICA) (Social Security and Medicare taxes) and the Federal Unemployment Tax Act (FUTA). An employer is a person or organization for whom a worker performs services as an employee. As an employer, you're required to withhold, report, and pay employment taxes to the United States on wages paid.

To file the various employment tax returns, you need an employer identification number (EIN). If you don't have an EIN, you may apply for one online. You may also use Form SS-4PR to apply for an EIN by fax or mail (use only one method for each entity so you don't receive more than one EIN for an entity). For more information about EINs, see Topic No. 755.

Social Security and Medicare FICA taxes are used to finance the Social Security and Medicare systems. FICA taxes consist of two components: the Social Security tax and the Medicare tax. You must withhold the employee portion of FICA taxes from your employees' wages and contribute the employer portion of FICA tax. The current tax rate for Social Security is 6.2% for the employer and 6.2% for the employee, or 12.4% total. The current rate for Medicare is 1.45% for the employer and 1.45% for the employee, or 2.9% total. Refer to Notice 2020-65 PDF and Notice 2021-11 PDF for information allowing employers to defer withholding and payment of the employee's share of Social Security taxes of certain employees. ^[2]

Supreme Court[]

Certiorari was granted in the case on March 1, 2021.^[3]

References[]

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