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Constitutional Law Keyed to Varat
New Energy Co. of Indiana v. Limbach
Citation:
486 U.S. 269, 108 S.Ct. 1803, 100 L.Ed.2d 302 (1988).Facts
In 1984, Ohio enacted§ 5735. 145(B). The statute awarded tax credits for each gallon of locally produced ethanol sold but denied tax credits to ethanol produced outside of Ohio. The statute included a reciprocity provision, granting similar tax advantages to other States that granted tax credits or refunds to ethanol from Ohio. Indiana did not have a similar tax exemption for ethanol. Instead, Indiana provided a direct subsidy to its in-state ethanol producers. Therefore, ethanol produced in Indiana did not qualify for Ohio’s tax exemptions. New Energy Company of Indiana challenged the statute, alleging that it discriminated against interstate commerce in violation of the Commerce Clause.
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Topic Resources
Topic Outline
State Power (Federalism)Topic Refresher Course
Introduction to Congressional Powers