Chamberlain Hrdlicka SALT tax practice chair Stewart Weintraub recently was featured in a news article produced by WHYY, the National Public Radio (NPR) affiliate in Philadelphia.
The Court found that by failing to offer Maryland residents a tax credit for local taxes paid to other states, Maryland was subjecting certain of its residents to double taxation. This double taxation effectively penalizes interstate commerce in favor of intrastate commerce, the Court held, and is thus a violation of the Commerce Clause of the U.S. Constitution. The City of Philadelphia levies wage and earnings taxes on residents in a manner identical to that invalidated by the Court in Wynne.
Weintraub told Saksa that he is “cautiously optimistic” about the prospects for clients who are appealing their Philadelphia tax liabilities.