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



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