Supreme Court Declines New York’s Challenge to Trump-Era Federal Cap on State and Local Tax Deductions

Supreme Court Declines New York’s Challenge to Trump-Era Federal Cap on State and Local Tax Deductions
The sun rises behind the U.S. Supreme Court in Washington on Nov. 10, 2020. Alex Brandon/AP Photo
Matthew Vadum
Updated:
0:00

The Supreme Court decided on April 18 not to hear an appeal from New York and three other Democrat-dominated Northeastern states that were challenging the cap on state and local tax (SALT) deductions imposed by President Donald Trump’s 2017 tax law.

The case is New York v. Yellen, court file 21-966. Janet Yellen was sued in her official capacity as secretary of the U.S. Department of the Treasury. The respondents were New York, New Jersey, Connecticut, and Maryland.