Equal Protection › Income Taxes › Generation-Skipping Transfer

The Equal Protection Clause is a section of the 14th Amendment to the United States Constitution that provides that "no state shall...deny to any citizen within its jurisdiction the equal protection of the... more +

The Equal Protection Clause is a section of the 14th Amendment to the United States Constitution that provides that "no state shall...deny to any citizen within its jurisdiction the equal protection of the laws." Essentially, the Equal Protection Clause provides that the government must treat an individual the same way that it treats other individuals in the same circumstances. The 14th Amendment Equal Protection Clause applies only to state governments, but the requirements of the clause apply to the federal government through the Due Process Clause of the 5th Amendment. less -