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January 2018 » Congress and the SALT Deduction
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Scott Ahroni, JD, LLM, Biagio Pilato, JD, LLM, and Benjamin Silliman, EdD, CPA
In BriefThe Tax Cuts and Jobs Act (P.L. 115-97) (TCJA) represents the most significant overhaul of the tax system in decades. One of the most contested provisions during the bill's drafting was the proposed repeal of the itemized deduction for state and local income, sales, and property taxes (SALT deduction). The authors report the latest status of the SALT deduction, present the common arguments for and against repeal, and provide a brief overview of the SALT deduction's impact during the last major tax reform debate in 1986.
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