On May 18, 2015, the United States Supreme Court issued a decision in Comptroller v. Wynne, holding that Maryland’s personal income tax – which did not offer its residents a full credit for income taxes paid to other states on income they earned in those states – was unconstitutional. The majority opinion (5-4), authored by Justice Alito, held that the tax violated the dormant Commerce Clause because it discriminated against interstate commerce. Justices Scalia, Thomas, and Ginsburg authored dissenting opinions on varying grounds. TEI filed an amicus brief in support of the taxpayers, under the aegis of the State and Local Tax Committee, whose Chair is Greg Potts. Daniel De Jong was the principal author of the brief.
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