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1 Joseph Bishop-Henchman, et al., New York, New Jersey, and Connecticut v. the United States: A Preview of the SALT Limit Constitutional Challenge 1 (2018)

handle is hein.taxfoundation/nyjctsal0001 and id is 1 raw text is: New York, New Jersey, and TAX07 *NAT Connecticut v. the United States: A Preview of the SALT Limit Constitutional Challenge FISCAL FACT Joseph Bishop-Henchman Jennifer Hill Jordan Goldstein No. 581 Executive Vice President Law Clerk Law Clerk Apr. 2018 Key Findings * New York Governor Andrew Cuomo has announced that his state and others will file a lawsuit challenging the federal tax law's $10,000 cap on the state and local tax (SALT) deduction. * Governor Cuomo and his spokespeople have offered two main legal arguments: the SALT deduction cap violates the Equal Protection Clause, and the cap violates the Tenth Amendment. * The Equal Protection Clause protects against certain government classifications that burden or benefit one class of persons to the exclusion of others. But the SALT cap involves no facial classification, and does not in effect classify. Even if it did, it the standard for evaluation would be rational basis review which the federal tax bill easily meets. * The Tenth Amendment protects against federal laws designed to compel or commandeer states into implementing a federal law. The federal SALT deduction cap does not commandeer state legislative processes nor compel it to adopt a federal policy. While there may be pressure on a state to lower its taxes in response, this pressure is not so large as to deprive state policymakers of any choice in the matter. The Tax Foundation is the nation's leading independent tax policy research organization. Since 1937, our research, analysis, and experts have informed smarter tax policy at the federal, state, and local levels. We are a 501(c)(3) nonprofit organization. @2018 Tax Foundation Distributed under Creative Commons CC-BY NC 4.0 Editor, Rachel Shuster Designer, Dan Carvajal Tax Foundation 1325 G Street, NW, Suite 950 Washington, DC 20005 202.464.6200 taxfoundation.org

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