What is the test for establishing that discrimination is not invidious discrimination in the form of income tax?

MultiRegion, United States of America

The following excerpt is from Gallinger v. Becerra, 898 F.3d 1012 (9th Cir. 2018):

Regan v. Taxation With Representation of Washington , 461 U.S. 540, 545, 103 S.Ct. 1997, 76 L.Ed.2d 129 (1983). A plaintiff cannot establish invidious discrimination by merely alleging that a legislature responded to such efforts, and, not surprisingly, Plaintiffs fail to cite any authority to the contrary.8

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