New York Governor Cuomo leads a four-state lawsuit against the federal government over the tax reform law that passed last fall. Governor Cuomo declared it “a practical act of self-defense against an adversarial federal government” and suggested that the bill was aimed to target left-leaning states.
But everybody who has any knowledge of taxation and its constitutionality knows that Cuomo’s assertion is ludicrous. The SALT deduction – and ALL deductions – are at the complete discretion of Congress. And as long as deductions apply under the same rules to every taxpayer no matter where situated, constitutionality can never be an issue.
Cuomo’s sudden role as tax crusader is laughable at best, hypocritical at worst. Cuomo and his cronies would do well to focus on reducing their states’ tax burden for their citizens instead of over something that is patently constitutional.