A federal appeals court rejected a challenge from New Jersey and three other states trying to overturn a 2017 limit on federal deductions on state and local taxes.
October 05, 2021 at 11:49 AM
4 minute read
The original version of this story was published on New York Law Journal
A federal appeals court rejected a challenge from New Jersey and three other states trying to overturn a 2017 limit on federal deductions on state and local taxes.
The unanimous decision from the U.S. Court of Appeals for the Second Circuit on Tuesday found that the federal government had the authority to impose the $10,000 SALT cap, enacted as part of a wider tax overhaul under former President Donald Trump.
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Judge Raymond J. Lohier Jr. of the U.S. Court of Appeals for the Second Circuit. Photo: David Handschuh/ALM
