In United States constitutional law, intergovernmental immunity is a legal doctrine that US states cannot interfere the United States government carrying out and exercising its constitutional duties and powers, respectively. It is sometime referred to as the Supremacy Clause Immunity due to its source of legal authority and justification.
The doctrine was established by the United States Supreme Court in McCulloch v. Maryland (1819),McCulloch v. Maryland, 17 U.S. (4 Wheat.) 316, at 426 (1819). which ruled unanimously that states cannot regulate property or operations of the federal government. In that case, Maryland state law subjected banks not chartered by the state to restrictions and taxes. In McCullochs case, state law had attempted to impose taxes and restrictions on the Second Bank of the United States. The Supreme Court found that if a state had the power to tax or regulate a federal institution, then the state effectively had the power to control the federal institution, thereby usurping powers from the United States Congress. Thus, the state governments would be superior to the federal government which would be in defiance and violation of the Supremacy Clause of the US constitution which sets the federal government to be superior over state governments.
Federal pension exemption from state tax
In , the U.S. Supreme Court ruled that state governments may not tax federal pensions if they exempt their own state pensions from taxation. However, they may choose to subject both federal and state pensions to taxation, as the federal government waived its immunity in the Public Salary Tax Act (1939), . They may also tax pensions of other states. For example, Michigan exempts federal, Michigan state, and Michigan municipal pensions from taxation.
Traffic and parking violations
In some cases, the federal government may voluntarily subject itself to local regulations. For example, the policy of the General Services Administration is that federal employees must obey state and local laws "except when the duties of your position require otherwise", and are personally responsible for paying parking fines and moving violation fines not required for official purposes.41 CFR 102-34.235-245 A 2008 Congressional report found the federal government's lack of effective enforcement of this policy was creating traffic hazards in Washington, D.C., and New York City.
See also States' rights Supremacy Clause
References
External links HeinOnline: 112 Yale L.J. 2195 (2002-2003) What Kind of Immunity - Federal Officers, State Criminal Law, and the Supremacy Clause; Waxman, Seth P.; Morrison, Trevor W. Google Books: Excerpt from "The Supremacy Clause: A Reference Guide to the United States Constitution" by Christopher R. Drahozal