A federal district court rejected the constitutional challenge by Connecticut, Maryland, New Jersey, and New York to the TCJA provision that limits taxpayers to claiming $10,000 in state and local tax (SALT) deductions per year for the 2018–2025 tax years. (State of New York v. Mnuchin (September 30, 2019) U.S. Dist. Ct., Southern Dist., Case No. 1:2018cv06427) California was not a party to the suit. The court found that the SALT limitation did not “meaningfully impair” the states’ ability to set their own preferred tax policies and was not unconstitutionally coercive.