In a ruling that may affect the future of state job creation strategies across the nation, the Supreme Court will rule on how states can use tax incentives to entice large concerns such as car companies to make capital investments. The high court will review last year's appellate court decision in Cincinnati on a tax program in Ohio that was declared unconstitutional because it hindered interstate commerce.
The Sixth Circuit ruled that Ohio's investment tax credit discriminates against interstate commerce by granting preferential treatment to in-state investment and activity, in violation of the commerce clause of the Constitution.
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