After losing in the lower courts, four Democratic-dominated northeastern states are asking the Supreme Court to consider their legal challenge to the cap on state and local tax (SALT) deductions imposed by then-President Donald Trump’s 2017 tax law.
The case is New York v. Yellen. Janet Yellen is being sued in her official capacity as secretary of the U.S. Department of the Treasury. New York, New Jersey, Connecticut, and Maryland asked the Supreme Court on Dec. 29, 2021, to extend the deadline for filing a petition for certiorari, or review, in the case from Jan. 3 to March 4. On Jan. 3, Justice Sonia Sotomayor granted the requested extension.