tax-policy

2 cases — ← All topics

Case Title Lower Court Docketed Status Flags Tags Question Presented
24A259 Janet L. Yellen, Secretary of the Treasury, et al. v. Texas, et al. Fifth Circuit 2024-09-12 Presumed Complete federal-grants fiscal-recovery spending-clause state-sovereignty statutory-conditions tax-policy Whether the Spending Clause permits Congress to impose conditions on federal grants that restrict a state's ability to modify its tax policy through a…
21-966 New York, et al. v. Janet L. Yellen, Secretary of the Treasury, et al. Second Circuit 2022-01-06 Denied 10th-amendment 16th-amendment article-1-section-8 constitutional-limits federal-taxation federalism-principles legislative-power sovereign-authority state-sovereignty state-taxes tax-deduction tax-policy Whether Congress's imposition of a $10,000 cap on the SALT deduction violates Article I, Section 8 and the Tenth and Sixteenth Amendments of the Unite…