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Maryland provides taxpayer guidance in response to U.S. Supreme Court decision in Wynne

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In response to the recent decision by the U.S. Supreme Court in Wynne, the state of Maryland has enacted corrective legislation allowing a credit for Maryland residents against county personal income tax for income taxed by other states. The Court had ruled that the failure of Maryland law to allow such a credit rendered Maryland’s personal income tax scheme unconstitutional. The Department has also issued guidance for taxpayers affected by the ruling regarding how to obtain refunds.

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