SALT Tax Cap Like A 'Rope To The Neck,' Judge Says

Law360, New York (June 18, 2019, 9:17 PM EDT) -- Four East Coast states sparred with federal agencies before a Manhattan federal judge Tuesday over a dismissal bid in a lawsuit claiming a Republican Congress in 2017 unfairly targeted Democratic states with a $10,000 cap imposed on state and local tax deductions.

The government rejected the idea that it had interfered with the ability of New York, Connecticut, Maryland and New Jersey to levy taxes, arguing the tax code is “a living thing” that Congress has the authority to change and that the government is “not telling states to do anything.”

The suit, filed in July, alleges the cap was enacted...

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Case Information

Case Title

Subscribers Only

Case Number

Subscribers Only


New York Southern

Nature of Suit

Constitutional - State Statute


Subscribers Only

Date Filed

July 17, 2018

Government Agencies

Judge Analytics