Wynne v. Comptroller of Md.

Brian Wynne and Karen Wynne v. Comptroller of Maryland No. 12, September Term 2019 Taxation – Tax Refunds – State Budget Legislation – Dormant Commerce Clause. A previous Court of Appeals decision held that the Maryland statute providing a credit against the Maryland income tax liability of a Maryland resident based on income taxes paid to other states on income earned in those states violated the dormant Commerce Clause of the federal Constitution. That decision held that the statute could be rendered constitutional by amending the credit provision to apply it more broadly, among other ways.…