Take the money and run: state source taxation of pension plan distributions to nonresidents

Article Abstract:

State taxation of qualified retirement plan benefits received by nonresidents has withstood constitutional challenges, and Congress should allow the states to address popular opposition to this form of taxation. The taxation occurs when some states tax the benefits as a form of compensation even though the taxpayer is no longer a resident of the state and is not receiving any of the benefits of state residency. Congress is considering acting to preempt state taxation of these benefits, but to do so would encroach on states' rights. Constitutional challenges have been based on due process, the Privileges and Immunities Clause and the Commerce Clause.

Taxation, Qualified benefit plans, Domicile in taxation, Domicile (Taxation), states

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Justice Scalia and facial discrimination: some notes on legal reasoning

Article Abstract:

US Supreme Court Justice Antonin Scalia's argument that the dormant commerce clause should be applicable to determinations of state tax discrimination is not supportable and is not wholly supported even by him. Jurisprudential analysis demonstrates that Scalia's facial discrimination approach is not viable. The approach is not capable of limiting judicial discretion and providing more certainty and uniformity.

United States, Tax Law, Public Finance Activities, Interpretation and construction, Cases, Constitutional law, Constitutional interpretation, Interstate commerce

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