SALT Blog – State and Local Tax Blog
The State and Local Tax ("SALT") blog provides news updates and commentary about state and local tax issues.
You can expect to find relevant information about topics such as income (corporate and personal) tax, franchise tax, sales and use tax, property (real and personal) tax, fuel tax, capital stock tax, bank tax, gross receipts tax and withholding tax.
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Business and International Tax Developments Blog
The SALT deduction cap, enacted by a Republican-controlled Congress in 2017, is a quagmire for Democrats. They’ve made promises to repeal it, and have made a wedge issue out of it. But repealing the cap would be regressive (it would benefit higher-income earners), which contradicts the party’s broader platform.
Aside from repeal, leaders in the kill-the-cap campaign have sought to undo the SALT deduction cap by challenging its constitutionality in court and by enacting State statutes that seek to end-run the cap (known as “workaround statutes”). But challenges to the ...