Supreme Court Overturns Chevron Doctrine: Impact on State Taxpayers and Agencies

• On June 28, 2024, the Supreme Court overturned the Chevron doctrine, which required federal courts to defer to government agency interpretations of the law.
• This decision may give state and local taxpayers a better chance of challenging tax authority interpretations of tax statutes.
• The Chevron doctrine had historically made it difficult for entities, including taxpayers, to challenge federal agency actions.
• The Supreme Court’s decision in Loper Bright Enterprises v. Secretary of Commerce means that state courts must reconsider whether Chevron deference applies at the state level.
• The decision in Loper could impact state court review of state and local tax authority interpretations of the law.
• The Supreme Court stated that agencies do not have special competence in resolving statutory ambiguities, and courts should have the final say.

Source: insidesalt.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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