Tax Policy Center

state and local tax deduction

State and Local Issues: TaxVox

We Don’t Know If The SALT Cap Is Driving Away Residents Of High-Tax States

Has the $10,000 cap on the state and local tax (SALT) deduction included in the 2017 Tax Cuts and Jobs Act produced a mass migration...
February 10, 2020Lucy DadayanNoah Zwiefel
Individual Taxes: TaxVox

The TCJA Shifted The Benefits Of Tax Expenditures to Higher-Income Households

Until the Tax Cuts and Jobs Act (TCJA), people across the income distribution could say they benefited from the tax code’s many targeted tax benefits...
October 16, 2018Howard Gleckman
: TaxVox

Treasury Dashes The Charity Workaround For SALT, Also Limits Tax Credit Programs For Private Schools

As warned earlier , Treasury proposed rules to block a state and local tax (SALT) deduction workaround strategy that had been adopted by New York...
August 24, 2018Steven M. Rosenthal
Individual Taxes: TaxVox

The Downmarketing Of Tax Shelters

The Tax Cuts and Jobs Act has turned us into a nation of tax shelter hunters.
January 18, 2018Howard Gleckman
Campaigns, Proposals, and Reforms: TaxVox

What Happened To The Base-Broadeners In Congress’s Tax Cut Bill?

Want to know why the individual tax rate cuts in the Senate version of the Tax Cuts and Jobs Act are so small. Or conversely,...
November 27, 2017Howard Gleckman
: TaxVox

Who Would Benefit If Congress Keeps the Property Tax Deduction

The Tax Cut and Jobs Act (TCJA), which the House Ways & Means Committee will consider this week, would generally disallow the state and local...
November 6, 2017Frank SammartinoKim S. Rueben
Individual Taxes: TaxVox

Why Repealing the State And Local Tax Deduction Is So Hard

If you want to know how hard it will be for the Trump Administration and the House GOP leadership to pass a tax bill that...
May 30, 2017Howard Gleckman
Individual Taxes: TaxVox

A New Look at Who Benefits from Tax Expenditures

Who benefits from the tax credits, deductions and exclusions that have become such an integral part of the modern tax code? Nearly all of us...
December 19, 2013Howard Gleckman
Campaigns, Proposals, and Reforms: TaxVox

Taxes and Paul Ryan’s Budget

House Budget Committee Chair Paul Ryan (R-WI) has proposed a controversial plan to balance the budget in 10 years , entirely by cutting planned spending...
March 12, 2013Howard Gleckman
Individual Taxes: TaxVox

What if the Outrage over Excessive Welfare Extended to the Tax Code?

Senator Jeff Sessions (R-AL) has created quite a stir with his estimates that every household below the poverty level receives an average of $168-a-day (or...
February 26, 2013Howard Gleckman