National Cattlemen's Beef Association or NCBA, an avocacy group for beef producers in the United States, reports that it works "to increase profit opportunities for cattle and beef producers by enhancing the business climate and building consumer demand." The National Cattlemen's Beef Association is funded partially by membership dues and partially through the Beef Checkoff which imposes a mandatory assessment each time a head of cattle is sold. This tax, which was authorized by Congress in the Beef Promotion and Research Act of 1985, brings in around $85 million a year, of which the NCBA receives roughly $55 million. The constitutionality of the mandatory assessment was called into question with the hearing of the Supreme Court of the United States Case Johanns v. Livestock Marketing Assn., in which the justices ruled in favor of the tax in a 6-3 decision.