• Maryland v. Wynne Ruling Impacts New York State Income Taxes
  • September 4, 2015 | Author: Scott D. Shimick
  • Law Firm: Whiteman Osterman & Hanna LLP - Albany Office
  • On May 18, the U.S. Supreme Court provided taxpayers with a significant victory against discriminatory tax schemes in its decision in Comptroller of the Treasury of Maryland v. Wynne. The Court held that the county income tax portion of Maryland’s personal income tax scheme violated the dormant Commerce Clause of the U.S. Constitution. While Maryland’s county income tax structure may not appear to have much impact on New Yorkers, the Supreme Court’s analysis of the dormant Commerce Clause calls into question New York’s taxation of statutory residents.