Does the Dormant Commerce Clause Prohibit a State from Taxing All of Its Residents’ Income?
A recent cert petition raises an important question about how the federal Constitution limits State and local taxing authority. In Maryland State Comptroller of the Treasury v. Wynne, the Maryland Court of Appeals held that the dormant Commerce Clause requires every state and subdivision to give its residents a full tax credit for all income taxes that they pay in another state or subdivision. The U.S. Supreme Court has never applied the dormant Commerce Clause to reach that result, and it appears to conflict with...