State and Local Deduction

Who Benefits from the State and Local Tax Deduction?

IRS Signals Approval of Entity-Level SALT Cap Workaround, But States Should Still Think Twice

Testimony before the House Ways and Means Select Revenue Measures Subcommittee

Analysis of H.R. 1757: A Proposal to Raise the SALT Deduction Cap

Analysis of the “SALT Act”

Governor Cuomo’s Aggressive Theory of Tax Flight—And Why He’s Wrong About How to Stop It

Eliminating the SALT Deduction Cap Would Reduce Federal Revenue and Make the Tax Code Less Progressive

The TCJA Cuts Taxes Across Every Income Level and Congressional District

The Benefits of the State and Local Tax Deduction by County

The Impact of a Higher Corporate Tax Rate to Fund Eliminating the SALT Deduction Cap

New York’s SALT Avoidance Scheme Could Actually Raise Your Taxes

New York Taxpayers Must Pay for Ill-Advised Lawsuit Seeking Tax Cuts for Wealthiest Residents

More States Considering Dubious SALT Charitable Contribution Workaround

SALT Update: Property Tax Prepayments Need an Assessment

Prepaying SALT isn’t an Option

High-Tax States are Inconsistent on the State and Local Tax Deduction

How the State and Local Tax Deduction Interacts with the AMT and Pease Limitation

Updated Details and Analysis of the 2017 House Tax Cuts and Jobs Act

Five Implications of Retaining the Property Tax Deduction Under Federal Tax Reform

How the State and Local Tax Deduction Influences State Tax Policy