Bloomberg Law
Jan. 3, 2018, 9:13 PM UTC

New York State to Sue U.S. Over GOP Tax Bill: Cuomo

Jerry Silverman

New York state will challenge the federal government’s new tax law as unconstitutional “double taxation,” Gov. Andrew M. Cuomo (D) said in his State of the State speech to the Legislature.

The law’s limitation on the state and local tax deduction violates the due process and state’s rights provisions of the Constitution, Cuomo said in his speech Wednesday. Several leading tax attorneys have told Bloomberg Tax, however, that neither the U.S. Constitution nor Supreme Court case law prevents Congress from acting as it did to limit the deduction.

The governor also said he is looking at “a major shift” in ...

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