On December 19, 2017, Liskow attorneys obtained a district court ruling that a 2015 Act of the Louisiana Legislature was unconstitutional because it discriminated against interstate commerce in violation of the Commerce Clause of the United States Constitution. During the 2015 regular session, the Louisiana Legislature passed Act 109, which restricted the Louisiana individual income tax credit for out-of-state taxes paid on out-of-state income. Under Act 109, some Louisiana residents who earned out-of-state income and paid taxes in those states where such income was earned were subjected to double taxation. The Liskow attorneys argued, and the district court agreed, that Act 109 was an unconstitutional discrimination against interstate commerce. Attorneys Robert Angelico, Jim Exnicios, Cheryl Kornick, RJ Marse, and Jeff Birdsong are working on the case. The case is currently pending in the Nineteenth Judicial District Court in Baton Rouge, Louisiana. Judge Timothy Kelley is presiding.