Local Income Tax Case Identified as a “Case That Matters” For State and Local Government

As reported by Governing, the State and Local Legal Center (SLLC) has identified the case of Maryland State Comptroller of the Treasury v. Brian Wynne as a “case that matters” for state and local government.  This case will be argued before the U.S. Supreme Court on November 12, 2014.

Comptroller v. Wynne

A couple living in Howard County, Md., earned income in multiple states, but faced a county tax for money earned outside of Maryland. The question before the court is whether the U.S. Constitution allows a state or locality to tax all the income of its residents, including income earned in other states. In general, states provide a tax credit for earnings from other states. The couple believes they are owed a credit for both state and county taxes. The Maryland comptroller says that a partial credit is warranted for state, but not county taxes.

The SLLC files amicus briefs with the Supreme Court on behalf of the National Governors Association, the Council of State Governments, the National Association of Counties, the National League of Cities and the International City/County Management Association.

MACo has been following this case closely and joined with the International Municipal Lawyers Association and several other stakeholders to support a “friend of the court” brief urging the US Supreme Court to overturn state court holdings and defend county income tax structures that have been in place for decades.

Additional coverage of the case, including the decision and briefs filed, can be found on Conduit Street.

MarylandReporter.com also recently published an article about the case.

Close Menu
%d bloggers like this: