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ARTICLE · 20 JUNE 2007

Class Action Against Illinois Section 529 Programs Alleges That Tax Parity Is Constitutionally Required

Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.
Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.
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Litigation over the constitutionality of state tax benefits restricted to a state’s own financing programs has spread to Section 529 college savings programs from the municipal bond sector, which has generated a case that currently awaits a U.S. Supreme Court decision.

United StatesLitigation, Mediation & Arbitration
The Mintz Levin Public Finance Group
The Mintz Levin Public Finance Group
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Litigation over the constitutionality of state tax benefits restricted to a state’s own financing programs has spread to Section 529 college savings programs from the municipal bond sector, which has generated a case that currently awaits a U.S. Supreme Court decision.

On May 15, 2007, Maryam Ahmad, individually and on behalf of a class of Illinois taxpayers who invest in out-of-state Section 529 programs, brought suit in the Circuit Court of Cook County, Illinois. The complaint challenges the constitutionality of provisions of the Illinois Income Tax Act that provide a deduction from adjusted gross income of up to $10,000 for investments in the “College Illinois!” prepaid tuition program and the “Bright Start” and “Bright Directions” college savings programs, but that do not offer a similar deduction for investments in Section 529 programs sponsored by other states. The lawsuit asserts that the Illinois tax statute facially discriminates against interstate commerce in violation

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