Bizarre Tax Credits and Deductions March 10, 2010 Justin Higginbottom Justin Higginbottom 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) Stay informed on the tax policies impacting you. Subscribe to get insights from our trusted experts delivered straight to your inbox. Subscribe Share Tweet Share Email Topics Center for State Tax Policy Individual Tax Expenditures, Credits, and Deductions