State of New York v. Yellen

  1. October 05, 2021

    2nd Circ. Rejects States' Challenge To Fed. SALT Cap

    The federal $10,000 deduction cap on state and local taxes is constitutional, the Second Circuit said Tuesday, finding a challenge to the limitation by Maryland, New York, New Jersey and Connecticut lacks merit.

  2. December 03, 2020

    SALT Cap Improperly Targets High-Tax States, 2nd Circ. Hears

    The $10,000 cap on the federal deduction for state and local taxes unconstitutionally targets states that impose higher levies on residents and harms property values in those areas, the state of New York told the Second Circuit on Thursday.

  3. June 30, 2020

    States Say 2nd Circ. Can Take Challenge To SALT Cap

    The Second Circuit has jurisdiction over four states' challenge to the federal $10,000 limit on deductions for state and local taxes because the changes inflict economic harm on local jurisdictions, the states told the circuit court.

  4. June 09, 2020

    States' SALT Cap Suit Should Be Barred, 2nd Circ. Told

    A lawsuit by four states contesting the $10,000 limit on the deduction for state and local taxes should have been barred for running afoul of a law preventing challenges to federal tax collections, the U.S. government told the Second Circuit.