文章基本信息

标题：The State-Charity Disparity and the 2017 Tax Law
本地全文：下载
作者：Hemel, Daniel
期刊名称：Washington University Journal of Law & Policy
印刷版ISSN：1533-4686
电子版ISSN：1943-0000
出版年度：2019
卷号：58
期号：1
页码：189-204
出版社：Washington University School of Law
摘要：This is an edited version of a speech given at the state tax symposium. The author first gives an overview of how the 2017 tax bill changed the treatment of state and local taxes which are no longer deductible to the extent said taxes exceed $10,000. The author then contrasts this to the treatment of charitable contributions which remain deductible. The author considers the similar functions undertaken by charities and state governments and concludes there is little justification for their divergent treatment.
关键词：Tax; Tax law; SALT; State and local taxes; charitable contributions; IRS; 2017 tax law