In North Carolina this spring, a state court will take up a constitutional challenge to $242 million in state tax breaks given by state officials to Dell Inc. to build a plant in Winston-Salem. In Minnesota, another suit is pending attacking the validity of two multimillion-dollar tax-incentive programs to attract and keep businesses in special zones in that state.

The North Carolina and Minnesota suits are among a number percolating around the country that have been inspired largely by a federal appellate decision in 2004 that struck down Ohio’s investment tax credit — a sacred tool of state economic competition.

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