U.S. Supreme Court: Certiorari denied in states’ challenge to 2017 tax law limiting SALT deduction

A case concerning states’ challenging provision of 2017 tax law limiting SALT deduction

A case concerning states’ challenging provision of 2017 tax law limiting SALT deduction

The U.S. Supreme Court today denied certiorari to a petition filed by four states challenging a provision of the 2017 tax legislation (often referred to as the “Tax Cuts and Jobs Act”) that limits the state and local tax (SALT) deduction for taxpayers from their federal taxable income to a maximum of $10,000 of state and local taxes.

The case is: New York v. Yellen, Docket No. 21-966 (cert. denied April 18, 2022). Read the Court’s order [PDF 176 KB]

New York State—joined by Connecticut, Maryland, and New Jersey—filed a petition with the Supreme Court after the Second Circuit in October 2021 affirmed a federal district court’s holding that the states had standing and that their claims were not barred by the “Anti-Injunction Act” (section 7421(a)), but that the claims lacked merit.

  • Read the Second Circuit’s decision [PDF 242 KB]
  • Read the petition [PDF 571 KB] filed with the Supreme Court


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