Tax Policy Center

Comptroller v. Wynne

State and Local Issues: TaxVox

A Divided Supreme Court Rejects Maryland’s Tax On Out-Of-State Income

In a 5-4 decision, the U.S. Supreme Court ruled today that a Maryland law is unconstitutional because it allows residents only a partial tax credit for out-of-state income that is taxed in other states. The decision not only invalidates the Maryland law but may also limit similar taxes in New York
May 18, 2015Howard Gleckman
: TaxVox

Liability, Math, and Budget Crunches

Can a state tax all of the income of its residents, wherever it is earned? The US Supreme Court heard oral arguments yesterday in Comptroller v. Wynne . A decision will answer whether residents of one state are liable for taxes on income earned in another state, even if that income has already been
November 13, 2014Renu Zaretsky