Tag Archives: 18 Civ. 06427

Judge Oetken Dismisses Constitutional Challenge to Cap on State and Local Tax Deductions

In an opinion today, Judge Oetken rejected a lawsuit (covered here) by which four states, including New York, sought to invalidate the newly-enacted cap on the deduction for state and local taxes (SALT) on a filer’s federal income tax returns.  The challengers argued the law “verg[es] into territory that is constitutionally reserved to the states.”  … Continue Reading
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