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Reason
Reason
Business
Ilya Somin

Supreme Court Definitively Ends the SALT Tax Deduction Case

As Jonathan Adler points out, today the Supreme Court refused to review a lower-court decision upholding the 2017 tax law's caps on the federal tax deduction for state and local taxes. The law, enacted by a GOP-controlled Congress, limits this $10,000 for individual taxpayers and married couples filing jointly, and $5000 for married people filing separately.  Jonathan rightly notes that the case never had much merit, which is why it was uniformly rejected by the lower-court judges who considered it (all of them Democratic appointees).

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