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Amy Hamilton discusses the IRS's proposed regulations addressing workarounds to the cap on state and local tax deductions.
For additional coverage of the SALT regs, read these articles from Tax Notes:
- California Governor Vetoes SALT Deduction Cap Workaround
- New York Coalition to Fight Federal SALT Regulations
- The Frivolous Challenge to the SALT Deduction Cap
- Practitioners Urge Caution in Passthrough SALT Cap Planning
- New Jersey Won't Scrap SALT Cap Workaround, Despite IRS Regs
- Treasury Receives More Than 1,500 Comments on Proposed SALT Regs
- Proposed Federal SALT Rules Would Close Private School Donation Strategy
- IRS Has Plan to Shut Down SALT Workarounds