Hence we perceive that the clause which declares the supremacy of the laws of the Union, like the one we have just before considered, only declares a truth, which flows immediately and necessarily from the institution of a federal government.
More immediately, taxpayers in high-tax states are rushing to see whether they can seek extra relief ahead of a new cap on the state and local tax deduction that will go into effect on Jan. 1. Taxpayers will get to deduct only up to $10,000 in both property and income or sales taxes going forward, and GOP negotiators specifically banned people from prepaying 2018 income taxes this year for an extra tax break.
Here's a sample of the new laws and regulations that take effect on January 1, 2015 at the state and federal level. A Sample of State-specific Legislation. In California, 930 new laws will go into effect in 2015, many starting on January 1. The San Francisco Chronicle highlights: A new provision allowing drivers licenses for undocumented immigrants.