Four States Challenge the Cap on SALT Deductions

Journal of Taxation of Investments, Fall 2018, at 51

Case Legal Studies Research Paper No. 2019-3

Posted: 20 Feb 2019

See all articles by Erik M. Jensen

Erik M. Jensen

Case Western Reserve University School of Law

Date Written: February 19, 2019

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

JEL Classification: K34

Suggested Citation

Jensen, Erik M., Four States Challenge the Cap on SALT Deductions (February 19, 2019). Journal of Taxation of Investments, Fall 2018, at 51; Case Legal Studies Research Paper No. 2019-3. Available at SSRN: https://ssrn.com/abstract=3338019

Erik M. Jensen (Contact Author)

Case Western Reserve University School of Law ( email )

11075 East Boulevard
Cleveland, OH 44106-7148
United States
216-368-3613 (Phone)
216-368-2086 (Fax)

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