Four blue states' misguided legal challenge to the cap on the SALT tax deduction suffered a well-deserved defeat in the Second Circuit. The case is likely over.
No, states can't use the 10th Amendment to overturn the First Amendment.
Will they keep it in mind even if Joe Biden becomes president?
California has largely prevailed in the lower courts, and the administration's petition focuses on the part of the law with the strongest backing from Supreme Court federalism precedent. It's a case the administration deserves to lose.
Federal Court Rules Against Blue-State Lawsuit Challenging Constitutionality of Cap on Federal Tax Deduction for State and Local Tax Payments
The court rejected the four states' claims that the cap on the SALT deduction enacted in the 2017 tax act violated the Tenth Amendment and "coerced" states.
'Making Federalism Great Again'—My Forthcoming Texas Law Review Article on the Litigation Generated by Trump's Assault on Sanctuary Cities
My newly posted article explains how the administration's efforts have had the unintended effect of strengthening judicial protection for state autonomy.
Four Blue States File Dubious Lawsuit Against Cap on Federal Tax Deduction for State Tax Payments [updated with brief response to Michael Ramsey]
The lawsuit contends that the Constitution requires a federal tax deduction for "all or a significant portion" of state income tax payments. It relies on badly flawed constitutional arguments to try to prop up a badly flawed policy.
Looking toward the Tenth Amendment.
Law amended to make sure meat processors comply with federal regulations.
States could set their own rules for meat that's processed and sold within their own borders.
GOP should put the wish lists away and let state and local governments manage themselves.
One of our most controversial jurists talks about free speech, cell phones, and how bubble gum made him a capitalist.
The president has perplexing relationship with the Tenth Amendment
Supreme Court shows some relevant timing taking on the case of a federal law run amok
Illinois and Rhode Island move forward with own plans