Supreme Court Decisions Favor Taxpayers Over States

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July 2 — The U.S. Supreme Court during its 2014 session decided cases involving the participation of individuals in an economy no longer limited to the local area where they live. The court considered state taxation of residents' out-of-state income and online purchases from out-of-state retailers.

The court also ruled on a state's imposition of different tax schemes on similar industries, whether a state was granting low-income housing credits in a discriminatory manner, and the constitutionality of subsidies under the Affordable Care Act.