Analysis

States’ Suit Against SALT Cap Faces Significant Obstacles

Law360 (July 17, 2018, 8:57 PM EDT) -- Four states that sued the federal government Tuesday challenging the constitutionality of the cap on state and local tax deductions face significant hurdles in convincing a court that Congress lacks the authority to limit the deduction.

The suit, filed by New York, New Jersey, Connecticut and Maryland against the federal agencies administering the nation’s purse strings, claims that by capping the SALT deduction, the federal government unconstitutionally targeted high-tax states and their residents, claiming “Congress enacted the cap on the SALT deduction with the purpose of coercing a handful of states to change their taxation and fiscal policies.”

That claim will...

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