Earlier this week, the Supreme Court struck down Maryland’s personal income tax scheme as unconstitutional because it discriminated against interstate commerce “without regard to the tax policies of other States.” A great deal of the opinion hinged on the notion of the dormant Commerce Clause, which, as spelled out in the opinion, prohibits “certain state…
Last May, Dominic Perella, argued that the way that the State of Maryland treated tax credits was wrong, arguing, “Maryland’s approach is unfair to people who make money in more than one state.” As it turns out, the Supreme Court agrees, holding in Comptroller v. Wynne that Maryland’s tax scheme is unconstitutional because it doesn’t…
Do states have the right to tax income earned in other states? That’s one of the issues raised in Comptroller v. Wynne, a Maryland case which the Supreme Court has agreed to hear this year.
My favorite part of tax law and tax policy, after I’ve sorted through it all in my own head, is picking the brains of my readers. I love hearing what other taxpayers think about tax policy and how the interpretations of the readers might differ from my own. That’s the fun part of having a…
So first things, first. The Supreme Court upheld the Patient Protection and Affordable Care Act (a little background on the Act can be found here). It was a close decision, with the final vote being 5-4. The opinion was delivered by Chief Justice Roberts, who affirmed the decision along with (generally) Justices Breyer, Sotomayor, and…
