The SALT Limitation Legal Challenge

Tax Notes, July 22, 2019, pp. 523-531

10 Pages Posted: 24 Jul 2019 Last revised: 5 Sep 2019

See all articles by Melanie McCoskey

Melanie McCoskey

University of Akron - The George W. Daverio School of Accountancy

Doron Narotzki

University of Akron - The George W. Daverio School of Accountancy

Julianne Jones

University of Akron - The George W. Daverio School of Accountancy

Luke Holcomb

Independent

Date Written: July 22, 2019

Abstract

In this article, the authors analyze the grounds for four states’ lawsuit challenging the $10,000 cap on the state and local tax deduction and predict possible outcomes.

Keywords: State and Local Tax, SALT

JEL Classification: K34

Suggested Citation

McCoskey, Melanie and Narotzki, Doron and Jones, Julianne and Holcomb, Luke, The SALT Limitation Legal Challenge (July 22, 2019). Tax Notes, July 22, 2019, pp. 523-531, Available at SSRN: https://ssrn.com/abstract=3424905

Melanie McCoskey

University of Akron - The George W. Daverio School of Accountancy ( email )

United States

Doron Narotzki (Contact Author)

University of Akron - The George W. Daverio School of Accountancy ( email )

259 S. Broadway Akron
Akron, OH 44325-4802
United States

Julianne Jones

University of Akron - The George W. Daverio School of Accountancy

United States

Luke Holcomb

Independent

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