Chris Stephens is a law clerk at the Tax Foundation’s Center for Legal Reform. He is currently pursuing an L.L.M. in Taxation at Georgetown University Law Center and recently graduated from the University of Maryland Carey School of Law. Originally from South Carolina, he received his B.A. in Political Science from the University of South Carolina in 2009. He is particularly interested in State and Local Taxation and has co-authored several reports and contributed to several amicus curiae briefs dealing with SALT issues.