In many areas, uniformity of state law is both practical and desirable. The Uniform Commercial Code, for example, brought harmony to conflicting state laws regarding the sale of goods and secured transactions, smoothing the way for interstate commerce. The law of trusts and estates is another area to which the Uniform Law Commissioners have recently turned their attention. Given the multitude of conflicts in state law regarding intestacy, fiduciary powers, and remote notarization, greater consistency between the states would be welcome. One area that should be off-limits to uniform lawmaking is the state income taxation of trusts. Despite complex and conflicting state laws on the matter, attempts to harmonize the income tax laws infringes on state sovereignty and disrupts the federalist system of government.
Michelle S. Simon, Against a Uniform Law on the Income Taxation of Trusts, 61 U. Louisville L. Rev. 317 (2023), https://digitalcommons.pace.edu/lawfaculty/1246/.