Add to ORKGState governments are considering new charitable tax credits designed to circumvent the 2017 federal tax overhaul’s cap on state and local tax deductions. Will these plans work? This essay argues that the answer is: yes, but with some qualifications
In late 2017 the Tax Cuts and Jobs Act (P.L. 115-97) was passed into law. Controversy instantly ensu...
Several provisions of the 2017 tax legislation, known as the Tax Cuts and Jobs Act (TCJA), focused a...
The article identifies two goals of the charitable giving tax incentives: promoting actual charitabl...
State governments are considering new charitable tax credits designed to circumvent the 2017 federal...
The Tax Cuts and Jobs Act (TCJA) substantially limited the ability of individuals to deduct state an...
The Tax Cuts and Jobs Act (TCJA) substantially limited the ability of individuals to deduct state an...
This paper summarizes the current federal income tax treatment of charitable contributions where the...
Historically, U.S. taxpayers have been able to deduct their state and local taxes from their federal...
Congressional Republicans and Trump administration officials have said that they plan to repeal the ...
For tax years 2018 through 2025, the federal Tax Cuts and Jobs Act of 2017 limited the aggregate amo...
This is an edited version of a speech given at the state tax symposium. The author first gives an ov...
In this essay, we evaluate the new cap on the state and local tax (SALT) deduction. We argue that th...
Several states have passed — and many more are considering — new tax credits that would reduce tax l...
Leading tax reform proposals contemplate a charitable deduction claimed by just five percent of taxp...
Concern for the tax treatment of charitable contributions has increased as a result of the Tax Cuts ...
In late 2017 the Tax Cuts and Jobs Act (P.L. 115-97) was passed into law. Controversy instantly ensu...
Several provisions of the 2017 tax legislation, known as the Tax Cuts and Jobs Act (TCJA), focused a...
The article identifies two goals of the charitable giving tax incentives: promoting actual charitabl...
State governments are considering new charitable tax credits designed to circumvent the 2017 federal...
The Tax Cuts and Jobs Act (TCJA) substantially limited the ability of individuals to deduct state an...
The Tax Cuts and Jobs Act (TCJA) substantially limited the ability of individuals to deduct state an...
This paper summarizes the current federal income tax treatment of charitable contributions where the...
Historically, U.S. taxpayers have been able to deduct their state and local taxes from their federal...
Congressional Republicans and Trump administration officials have said that they plan to repeal the ...
For tax years 2018 through 2025, the federal Tax Cuts and Jobs Act of 2017 limited the aggregate amo...
This is an edited version of a speech given at the state tax symposium. The author first gives an ov...
In this essay, we evaluate the new cap on the state and local tax (SALT) deduction. We argue that th...
Several states have passed — and many more are considering — new tax credits that would reduce tax l...
Leading tax reform proposals contemplate a charitable deduction claimed by just five percent of taxp...
Concern for the tax treatment of charitable contributions has increased as a result of the Tax Cuts ...
In late 2017 the Tax Cuts and Jobs Act (P.L. 115-97) was passed into law. Controversy instantly ensu...
Several provisions of the 2017 tax legislation, known as the Tax Cuts and Jobs Act (TCJA), focused a...
The article identifies two goals of the charitable giving tax incentives: promoting actual charitabl...