On August 5, 2014, the Commission filed an amicus brief with the U.S. Supreme Court in Comptroller of Maryland v. Wynne, arguing that Maryland should not be required to provide a credit for taxes paid by residents to other states against the tax those residents owe to Maryland. The tax imposed on residents by their home state is imposed with the consent of those residents through their elected representatives and funds the governmental services provided by that state, including schools and other critical programs, on which residents primarily depend. States may also tax the portion of a nonresident’s income earned in that state, but the fact that an individual might pay a tax on a portion of their income to another state because the income is earned in that state does not violate the Commerce Clause.
You can read the Commission’s brief by clicking here.