Chevron’s fall a ‘nothingburger’ for SALT cases, atty says

Full article (subscription required)

Eversheds Sutherland Partner Jeff Friedman is quoted in this Law360 article about the impact of the demise of Chevron deference, which was discussed extensively at the Multistate Tax Commission’s annual meeting. 

While others dismissed Loper Bright as a nothingburger for state tax administration, Jeff says that Chevron’s demise should reduce the deference that courts in the roughly 14 states that had adopted the Chevron deference principle will provide to state tax agencies. Jeff also states that judges in states that employ the Skidmore deference could also be swayed by Loper Bright.

“I think if you’re a judge that aligns with what the six majority justices in Loper Bright [ruled], you’re going to be impacted by what the court said about agency deference, even in those states that had Skidmore,” Jeff said.