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
This article analyzes the Federal income tax treatment of state incentive tax credits. It considers ...
The Tax Cuts and Jobs Act, H.R. 1, would eliminate the federal income tax deduction for nonbusiness ...
For tax years 2018 through 2025, the federal Tax Cuts and Jobs Act of 2017 limited the aggregate amo...
State governments are considering new charitable tax credits designed to circumvent the 2017 federal...
This paper summarizes the current federal income tax treatment of charitable contributions where the...
Several states have passed — and many more are considering — new tax credits that would reduce tax l...
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 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...
The article identifies two goals of the charitable giving tax incentives: promoting actual charitabl...
Historically, U.S. taxpayers have been able to deduct their state and local taxes from their federal...
In late 2017 the Tax Cuts and Jobs Act (P.L. 115-97) was passed into law. Controversy instantly ensu...
Recently enacted federal tax reform expands the standard deduction while limiting the deduction for ...
The article recommends amending the Internal Revenue Code to change to deduction for state and local...
This article analyzes the Federal income tax treatment of state incentive tax credits. It considers ...
The Tax Cuts and Jobs Act, H.R. 1, would eliminate the federal income tax deduction for nonbusiness ...
For tax years 2018 through 2025, the federal Tax Cuts and Jobs Act of 2017 limited the aggregate amo...
State governments are considering new charitable tax credits designed to circumvent the 2017 federal...
This paper summarizes the current federal income tax treatment of charitable contributions where the...
Several states have passed — and many more are considering — new tax credits that would reduce tax l...
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 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...
The article identifies two goals of the charitable giving tax incentives: promoting actual charitabl...
Historically, U.S. taxpayers have been able to deduct their state and local taxes from their federal...
In late 2017 the Tax Cuts and Jobs Act (P.L. 115-97) was passed into law. Controversy instantly ensu...
Recently enacted federal tax reform expands the standard deduction while limiting the deduction for ...
The article recommends amending the Internal Revenue Code to change to deduction for state and local...
This article analyzes the Federal income tax treatment of state incentive tax credits. It considers ...
The Tax Cuts and Jobs Act, H.R. 1, would eliminate the federal income tax deduction for nonbusiness ...
For tax years 2018 through 2025, the federal Tax Cuts and Jobs Act of 2017 limited the aggregate amo...