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Constitutional Law Keyed to Choper
Department of Revenue of Kentucky v. Davis
Citation:
553 U.S. 328 (2008)Facts
Kentucky, like most states, imposes an income tax on its residents. While federal law exempts interest on all state and municipal bonds from federal income tax, Kentucky’s tax scheme exempts only interest earned on bonds issued by Kentucky and its political subdivisions from state income tax, while taxing interest earned on bonds from other states. This differential taxation scheme makes Kentucky’s bonds more attractive to Kentucky residents by effectively allowing them to be issued at lower interest rates. George and Catherine Davis, Kentucky residents, paid state income tax on interest from out-of-state municipal bonds and sued for a refund, claiming the differential tax scheme violated the dormant Commerce Clause by discriminating against interstate commerce. At the time of the case, 41 states had similar tax schemes. Between 1996 and 2002, Kentucky and its subdivisions issued $7.7 billion in long-term bonds to finance public projects such as transportation, public safety, education, utilities, and environmental protection.
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