Bizarre Tax Credits and Deductions
Tyler Cowen at Marginal Revolution provided a link the other day of “state tax oddities.” My favorites include:
- Exemption for income of a person 100 years or older (New Mexico)
- Deduction of fund used to maintain an “exceptional tree”—tree designated by the local county arborist advisory committee (Hawaii)
- Deduction of any settlement money provided as a person persecuted by the Ottoman Turkish Empire from 1915 to 1923 (California)
- $50 tax credit for the permanent loss of two limbs (Oregon)
Was this page helpful to you?
Yes!
No
Thank You!
The Tax Foundation works hard to provide insightful tax policy analysis. Our work depends on support from members of the public like you. Would you consider contributing to our work?
Contribute to the Tax FoundationShare This Article!
Let us know how we can better serve you!
We work hard to make our analysis as useful as possible. Would you consider telling us more about how we can do better?
Give Us Feedback