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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
  *NAT                      Connecticut v. the United States:

                            A  Preview     of  the   SALT Limit Constitutional Challenge
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.

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