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Expert Analysis

NY Lawsuit Challenging Federal SALT Cap: The Complaint

By Irwin Slomka ( August 20, 2018, 2:45 PM EDT) -- New York state, together with the states of New Jersey, Connecticut and Maryland, has brought suit in federal district court seeking to invalidate on constitutional grounds the $10,000 cap on state and local tax, or SALT, deductions enacted as part of the Federal Tax Cuts and Jobs Act of 2017.[1] This unusual action is the first direct attempt by states to invalidate the federal SALT deduction limitation. Based on the complaint and the very limited judicial precedent cited, the plaintiff states face considerable hurdles in pursuing this case....

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