Document ID: ./input/supremecourt_opinions/opinions/21pdf/20-303_6khn.pdf
Page Number: 2.0

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UNITED STATES v. VAELLO MADERO 

Syllabus 

Due  Process  Clause.    The  District  Court  and  the  Court  of  Appeals 
agreed. 

Held: The Constitution does not require Congress to extend SSI benefits
to  residents  of  Puerto  Rico.  In  Califano  v.  Torres,  435  U. S.  1,  and 
Harris v. Rosario, 446 U. S. 651, the Court applied the deferential ra-
tional-basis  test  to  uphold  Congress’s  decision  not  to  extend  certain 
federal benefits to Puerto Rico, noting that because Congress chose to
treat residents of Puerto Rico differently from residents of the States
for purposes of tax laws, it could do the same for benefits programs. 
Those two precedents dictate the result here.  Congress’s decision to 
exempt Puerto Rico’s residents from most federal income, gift, estate,
and excise taxes supplies a rational basis for likewise distinguishing 
residents  of  Puerto  Rico  from  residents  of  the  States  for  purposes  of 
the  SSI  benefits  program.  Vaello  Madero’s  contrary  position  would 
usher in potentially far-reaching consequences, with serious implica-
tions for the Puerto Rican people and the Puerto Rican economy.  The 
Constitution does not require that extreme outcome.  Pp. 4–6. 

956 F. 3d 12, reversed. 

KAVANAUGH, J., delivered the opinion of the Court, in which ROBERTS, 
C. J., and THOMAS, BREYER, ALITO, KAGAN, GORSUCH, and BARRETT, JJ., 
joined.  THOMAS,  J.,  and  GORSUCH,  J.,  filed  concurring  opinions.    SO-
TOMAYOR, J., filed a dissenting opinion.