...Nancy B. Nichols; Blaise M. Sonnier ABSTRACT The U.S. Supreme Court's decision in Comptroller of the Treasury of Maryland v. Wynne held that Maryland's individual income tax law violates the Dormant Commerce Clause of the U.S. Constitution because it failed to grant a full credit against...

... addressing the issue. The paper considers whether Congress has authority under the Commerce Clause to regulate this issue. The paper concludes with alternative recommendations to consider as a workable solution. 2012 Commerce Clause Dormant Commerce Clause mobile work force telecommuters...