States and Localities Can Offset Federal Tax Law\u27s Impact on Their Residents

Recently enacted federal tax reform expands the standard deduction while limiting the deduction for state and local taxes. Many households will now be paying nondeductable state and local taxes, and may well resist state and local efforts to increase taxes for schools, hospitals, and other public services. In this article, Assistant Professor Daniel Hemel of the University of Chicago Law School discusses these issues and options for states and localities to offset the impact of federal tax reform