SALT Deduction Cap Challenge Becomes Latest to Fail in Court

A federal district court dismissed two New Jersey women’s claim that a congressionally imposed limit on the federal deduction for state and local taxes is unconstitutional—the latest legal defeat for opponents of the cap.

Sherry Sims and Marcia Brown’s arguments that the limit violates the Tenth Amendment and the constitutional principles of federalism lack merit, Judge Claire C. Cecchi wrote Thursday for the US District Court for the District of New Jersey, granting the government’s motion to dismiss.

“Where a power is delegated to Congress, the Tenth Amendment expressly disclaims the reservation of that power to the states,” Cecchi said. ...