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)
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