On May 17th, the Maryland Court of Appeals denied a motion for reconsideration by the Maryland Comptroller of the Treasury to reconsider its previous decision that held the failure of Maryland law to provide a credit for county taxes paid by Maryland residents with pass through entity income violated the Dormant Commerce Clause.
In the reconsideration opinion, the Court did clarify that its original opinion did not preclude Maryland from imposing different tax treatment of income taxes that are not based on pass through personal income. The court also clarified that Maryland can provide another method of providing relief against the discrimination such as apportionment, in addition to a credit.
Wynne v. Comptroller of the Treasury, Md. Ct. App., DKT. No. 107, September Term 2011, 5/17/2013 (Motion for Reconsideration)