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Expert Analysis

Treasury Limits State Plans To Fight SALT Deduction Cap

By Radha Mohan and Harold Hancock ( August 28, 2018, 1:20 PM EDT) -- Since the passage of the Tax Cuts and Jobs Act (P.L. 115-97), several states have tried to circumvent the $10,000 cap on state and local tax deductions by enacting legislation to allow individuals to make payments in lieu of taxes to various charitable funds. Under the state programs, taxpayers could then deduct these payments as charitable contributions for federal income tax purposes, while simultaneously satisfying their state and local tax obligations....

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