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The U.S. Supreme Court, in a 5-4 decision on June 18, found the administration's 2017 move to end the Deferred Action for Childhood Arrivals (DACA) program as unlawful. The decision means that until further federal court action (likely many months away, if at all), DACA recipients will continue to be able to receive protection from deportation under the program. They will be able to continue working on their current Employment Authorization Documents (EAD), permitted to apply for initial EADs as well as to renew an EAD. Employers will continue to be able to accept work authorization granted under DACA rules.
A Tax Alert prepared by EY Law LLP, and attached below, provides additional details.