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  • June 10, 2015

U.S. Supreme Court Declares Maryland Income Tax Provision Unconstitutional

On May 18, 2015, the United States Supreme Court declared a provision of Maryland’s State Income Tax unconstitutional as discriminatory against interstate commerce, and thereby in violation of Article I, Section 8 of the United States Constitution. The case is Comptroller v. Wynne. The specific and technical issue is that Maryland’s personal income tax has (as all Maryland taxpayers know) both a State and a County tax. Maryland taxes the personal income of its residents, regardless of whether that income is earned in Maryland or in other states. The Maryland tax code then grants a credit for taxes paid to other states,…

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