Maryland Must Tax In-State, Out-Of-State Income Equally, Supreme Court Says
ByThe U.S. Supreme Court ruled that a Maryland income-tax scheme was unconstitutional, in a decision that featured an unusual split as the court’s most conservative justices dissented against a ruling that could have the effect of lowering tax burdens on the rich.
The majority in Wynne v. Comptroller held Maryland’s tax policy violated the so-called “dormant Commerce Clause,” a doctrine that allows courts to strike down laws that have the effect of hindering interstate commerce. By subjecting dollars earned and already taxed outside of Maryland’s borders to a second layer of taxation within the state, the court ruled, the Maryland scheme “is inherently discriminatory and operates as a tariff.”…
Maryland Must Tax In-State, Out-Of-State Income Equally, Supreme Court Says
