Title

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

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COinS Erik M. Jensen Faculty Bio