Four States Challenge the Cap on SALT Deductions
Author: Erik M. Jensen.
Source: Volume 36, Number 01, Fall 2018 , pp.51-65(15)
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Abstract:
The attorneys general of New York, Connecticut, New Jersey, and Maryland have filed the complaint in New York v. Mnuchin, challenging the constitutionality of the $10,000 cap on the deduction for state and local taxes established the Tax Cut and Jobs Act of 2017. This article considers the most important of the states’ claims and concludes that none of them is convincing.Keywords: Tax Cuts and Jobs Act, New York v. Mnuchin, state and local taxes, SALT deduction, animus, Tenth Amendment, income tax
Affiliations:
1: Case Western Reserve University School of Law.