Charitable Contributions in Lieu of SALT

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2018-05-02

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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.

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Gamage, David Scott. "Charitable Contributions in Lieu of SALT." 87 State Tax Notes 973, 2018-05-02.

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87 State Tax Notes 973

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