Four States Challenge the Cap on SALT Deductions
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 by 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
New York v. Mnuchin, SALT deduction, animus, Tenth Amendment, income tax
Publication Date
2018
Document Type
Article
Publication Information
Journal of Taxation of Investments, Fall 2018, at 51
Repository Citation
Jensen, Erik M., "Four States Challenge the Cap on SALT Deductions" (2018). Faculty Publications. 2030.
https://scholarlycommons.law.case.edu/faculty_publications/2030
