In a significant ruling in the area of tax law, the United States Supreme Court has held that Maryland’s method of taxing its residents’ out-of-state income is not constitutional. (Comptroller of Treasury of Maryland v. Wynne, 575 U.S. ____, 2015) Maryland bifurcates the income tax collected from its residents by dividing it into ‘state income tax’ and ‘county income tax’. Maryland residents who pay income tax to another jurisdiction related to income generated in that other state, only get credit for the state portion (but not the county portion) of the tax paid to Maryland. The Court of Appeals of Maryland had previously held that the above taxing system violated the dormant Commerce Clause provision of the U.S. Constitution. The U.S. Supreme Court agreed and stated that Maryland’s method of taxing its residents might lead to double taxation of out-of-state income and is therefore unconstitutional.