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State Investment Tax Credits, the Commerce Clause, and Cuno v. DaimlerChrysler
Examines issues related to State economic growth and development through tax incentive plans, in light of Sixth Circuit 2004 court decision in Cuno v. DaimlerChrysler, Inc. that struck down Ohio income tax credit for new in-State manufacturing investments as unconstitutional under the dormant commerce clause doctrine, which limits the power of States to legislate in connection with interstate commerce. Reviews related legislation in 108th and 109th Congress.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.
Library of Congress. Congressional Research Service.