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State of SALT Workarounds
Checkpoint Presents: State of SALT (SoS)
English - December 11, 2018 17:59 - 9 minutes - 8.7 MB - ★★★★★ - 5 ratingsBusiness News News Business salt checkpoint stateandlocaltax tax thomsonreuters Homepage Download Apple Podcasts Google Podcasts Overcast Castro Pocket Casts RSS feed
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Where do states stand on what’s become known as the SALT Workaround? Join us for a discussion of the state response to one of the more controversial changes enacted by the federal Tax Cuts and Jobs Act in December 2017 affecting individuals, the amendment to section 164(b)(6) of the Internal Revenue Code, which enacted the $10,000 cap ($5,000 if married filing separately) on an individual’s itemized deduction for state and local taxes.