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Recent Developments Affecting the SALT Cap, Including an Appellate Court Decision Upholding the Cap’s Constitutionality  

Author:  Erik M. Jensen.

Source: Volume 39, Number 02, Winter 2022 , pp.65-76(12)

Journal of Taxation of Investments

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The $10,000 annual limitation on the deduction of state and local taxes (the so-called SALT cap), which was included in the Tax Cuts and Jobs Act of 2017, has been the subject of much political and legal scrutiny. This article describes some of the recent debates, examines some state responses to the cap, and discusses litigation that culminated in a Second Circuit decision, New York v. Yellen, concluding that the cap meets constitutional requirements.

Keywords: New York v. Mnuchin, New York v. Yellen, Sixteenth Amendment, coercion

Affiliations:  1: Case Western Reserve University School of Law.

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