Sullivan
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Richard Jones was quoted in the article "Justices' Pass On Philly Tax Muddles Income Tax Credit Rules," published by Law360 Tax Authority [sub.req'd] on January 16, 2025. The article features experienced tax practitioners and legal scholars discussing the U.S. Supreme Court's decision not to take up a case concerning the constitutionality of Philadelphia’s city wage tax that does not allow a credit for taxes residents pay to other states, leaving intact a Pennsylvania Supreme Court ruling in favor of Philadelphia. "The U.S. Supreme Court has left tax practitioners pondering whether a requirement for state and local taxes to be aggregated hinges on the amount of autonomy a local government has over its tax, or if aggregation shouldn't be considered at all," said Rich.