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[Volokh Conspiracy] [Ilya Somin] 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. Published:10/7/2019 11:12:59 AM
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