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Full-Text Articles in Constitutional Law
A Commerce Clause Challenge To New York's Tax Deduction For Investment In Its Own Tuition Savings Program, Amy Remus Scott
A Commerce Clause Challenge To New York's Tax Deduction For Investment In Its Own Tuition Savings Program, Amy Remus Scott
University of Michigan Journal of Law Reform
The Internal Revenue Code provides guidelines for states to create and maintain college tuition savings programs which offer federal tax benefits to investors. Several states have enacted tuition savings plans in accordance with these guidelines. In addition to the federal tax benefits allowed, New York offers a state tax deduction to New York residents who invest in its plan, the New York College Choice Tuition Savings Program. New York does not offer the deduction, however, to residents who invest in comparable programs offered by other states. The tax deduction thus creates an incentive for residents to invest in the in-state …
New York Public School Financing Litigation (Symposium: New York State Constitutional Law: Trends And Developments), Leon D. Lazer
New York Public School Financing Litigation (Symposium: New York State Constitutional Law: Trends And Developments), Leon D. Lazer
Scholarly Works
No abstract provided.