Justia Verdict Podcast | Legal Analysis and Commentary from Justia

The New Tax Law Punishes Blue States: Is That Constitutional?

12.27.2017 - By Justia IncPlay

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Cornell University law professor Michael C. Dorf considers whether the new tax law, which disproportionally affects “blue” states as compared to “red” states due to changes to the deductions for state and local taxes (SALT), is unconstitutional. Dorf explains some of the possible arguments against the law but ultimately concludes that due to difficulties of proof, courts probably won’t end up ruling that the SALT deductibility cap violates the First Amendment or a core principle of federalism.

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