87 State Tax Notes 973 (2018)
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.
Gamage, David, "Charitable Contributions in Lieu of SALT Deductions" (2018). Articles by Maurer Faculty. 2667.