Is Capping the Deduction for State and Local Taxes Constitutional?
Abstract
In the Tax Cuts and Jobs Act of 2017, Congress capped the deduction available for state taxes not attributable to businesses or investments, and representatives of high-tax states are challenging the constitutionality of that cap—which, they argue, was motivated by animus. This article considers several possible rationales for a challenge—intergovernmental tax immunity, political animus in general, the uniformity rule, and equal protection—and concludes that the case for overturning the cap on constitutional grounds is weak at best.
Keywords
cap on deduction for state and local taxes, animus, intergovernmental tax immunity, Uniformity Clause, equal protection
Publication Date
2018
Document Type
Article
Publication Information
Journal of Taxation of Investments, Spring 2018, at 27
Repository Citation
Jensen, Erik M., "Is Capping the Deduction for State and Local Taxes Constitutional?" (2018). Faculty Publications. 2021.
https://scholarlycommons.law.case.edu/faculty_publications/2021
