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Taxation-State and Local Commons

Open Access. Powered by Scholars. Published by Universities.®

Tax Law

Maurer School of Law: Indiana University

2018

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Full-Text Articles in Taxation-State and Local

Charitable Contributions In Lieu Of Salt Deductions, David Gamage Jan 2018

Charitable Contributions In Lieu Of Salt Deductions, David Gamage

Articles by Maurer Faculty

State 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.