Try our Advanced Search for more refined results

Expert Analysis

Treasury Limits State Plans To Fight SALT Deduction Cap

By Radha Mohan and Harold Hancock (August 28, 2018, 1:20 PM EDT) -- Since the passage of the Tax Cuts and Jobs Act (P.L. 115-97), several states have tried to circumvent the $10,000 cap on state and local tax deductions by enacting legislation to allow individuals to make payments in lieu of taxes to various charitable funds. Under the state programs, taxpayers could then deduct these payments as charitable contributions for federal income tax purposes, while simultaneously satisfying their state and local tax obligations....

Law360 is on it, so you are, too.

A Law360 subscription puts you at the center of fast-moving legal issues, trends and developments so you can act with speed and confidence. Over 200 articles are published daily across more than 60 topics, industries, practice areas and jurisdictions.


A Law360 subscription includes features such as

  • Daily newsletters
  • Expert analysis
  • Mobile app
  • Advanced search
  • Judge information
  • Real-time alerts
  • 450K+ searchable archived articles

And more!

Experience Law360 today with a free 7-day trial.

Start Free Trial

Already a subscriber? Click here to login

Attached Documents

Related Sections

Law Firms

Government Agencies

Hello! I'm Law360's automated support bot.

How can I help you today?

For example, you can type:
  • I forgot my password
  • I took a free trial but didn't get a verification email
  • How do I sign up for a newsletter?
Ask a question!