{
  "id": "RS22186",
  "type": "CRS Report",
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  "source": "EveryCRSReport.com, University of North Texas Libraries Government Documents Department",
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      "source": "EveryCRSReport.com",
      "id": 350241,
      "date": "2006-07-25",
      "retrieved": "2016-04-07T18:54:48.609029",
      "title": "State Investment Tax Credits, the Commerce Clause, and DaimlerChrysler v. Cuno",
      "summary": "In 2005, the Sixth Circuit Court of Appeals held in Cuno v. DaimlerChrsyler that Ohio\u2019s investment tax credit violated the Commerce Clause of the U.S. Constitution. The case received significant attention because most states have similar credits. In 2006, the Supreme Court held that the Cuno plaintiffs lacked standing to challenge the credit in federal court. Because the Supreme Court based its decision on the issue of standing, it did not address whether the credit violated the Commerce Clause. Introduced prior to the Supreme Court\u2019s decision, the Economic Development Act of 2005 (H.R. 2471 and S. 1066) would authorize states to offer tax incentives similar to Ohio\u2019s investment tax credit.",
      "type": "CRS Report",
      "typeId": "REPORTS",
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      "topics": []
    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metacrs7680/",
      "id": "RS22186 2005-07-01",
      "date": "2005-07-01",
      "retrieved": "2005-11-02T15:28:44",
      "title": "State Investment Tax Credits, the Commerce Clause, and Cuno v. DaimlerChrysler",
      "summary": null,
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
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        {
          "format": "HTML",
          "filename": "files/20050701_RS22186_e634882ae3cdf13fa04af72daec2bb9b5afdfc8e.html"
        }
      ],
      "topics": [
        {
          "source": "LIV",
          "id": "State and local government",
          "name": "State and local government"
        },
        {
          "source": "LIV",
          "id": "Tax incentives",
          "name": "Tax incentives"
        },
        {
          "source": "LIV",
          "id": "Cuno v. DaimlerChrysler",
          "name": "Cuno v. DaimlerChrysler"
        },
        {
          "source": "LIV",
          "id": "State taxation",
          "name": "State taxation"
        },
        {
          "source": "LIV",
          "id": "Law",
          "name": "Law"
        },
        {
          "source": "LIV",
          "id": "Taxation",
          "name": "Taxation"
        }
      ]
    }
  ],
  "topics": []
}