SCOTUS Rules Against MD Tax Structure - Includes Indiana

[traveltax]

Today, SCOTUS ruled that  MD income tax polices violate the Commerce Clause of the Constitution. Specifically, MD's tax structure of a state and county piggyback tax must allow a resident working in another state to receive credit for taxes paid to the other state that would include the county piggyback portion. Currently, only an offset against the state portion of the tax is allowed.

Indiana has a similar structure and is affected.

Residents of these states can possibly amend returns for previous years and claim the credit.

[Rennhack]

Thank you for the update!