2nd Circ. Upholds Ban On Certain SALT Cap Workarounds

By Sanjay Talwani · August 13, 2025, 6:43 PM EDT

An Internal Revenue Service rule prohibiting charitable donation workarounds to the federal cap on state and local tax deductions will remain in place, a Second Circuit panel said Wednesday, affirming a...

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Case Information

Case Title

State of New Jersey v. Yellen

Case Number

24-1499

Court

Appellate - 2nd Circuit

Nature of Suit

 

Date Filed

June 03, 2024


Case Title

Village of Scarsdale, New York v. Internal Revenue Service

Case Number

24-1503

Court

Appellate - 2nd Circuit

Nature of Suit

 

Date Filed

June 03, 2024