Four state challenge the cap on SALT deductions Erik M. Jensen
By: Jensen, Erik M
.
Material type: 
ArticlePublisher: 2018Subject(s): IMPUESTOS | INCENTIVOS FISCALES | DEDUCCIONES | ESTADOS UNIDOSOnline resources: Click here to access online
In:
Journal of Taxation of Investments v. 36, n. 1, Fall 2018, p. 51-65Summary: The attorneys general of New York, Connecticut, New Jersey, and Maryland have fi led a complaint in New York v. Mnuchin, challenging the constitutionality of the $10,000 cap on the deduction for state and local taxes established the Tax Cut and Jobs Act of 2017. This article considers the most important of the states’ claims and concludes that none of them is convincing.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 235/2018/36/1-6 (Browse shelf) | Available | OP 235/2018/36/1-6 |
Disponible también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
The attorneys general of New York, Connecticut, New Jersey, and Maryland have fi led a complaint in New York v. Mnuchin, challenging the constitutionality of the $10,000 cap on the deduction for state and local taxes established the Tax Cut and Jobs Act of 2017. This article considers the most important of the states’ claims and concludes that none of them is convincing.
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