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May 18 – A state must offer a credit to individual taxpayers for income taxes paid to other jurisdictions or find another way to avoid discriminating against interstate commerce (Comptroller of Treasury of Md. v. Wynne, U.S., No. 13-485, 5/18/15).
The U.S. Supreme Court held May 18 in a 5-4 decision that the county component of Maryland's personal income tax violated the dormant commerce clause of the U.S. Constitution by subjecting out-of-state income of state residents to double taxation.
The majority opinion, authored by Justice Samuel Anthony Alito Jr., said that Maryland's personal income tax scheme discriminated against interstate commerce by subjecting interstate commerce to a higher tax rate than intrastate commerce.
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