Richard Stephenson McEwan (J.D. 2023, Indiana-Maurer), Note, State Workarounds to the IRC's SALT Cap: The Past, the Present, and Building for the Future, 98 Ind. L.J. 667 (2023):

Recently, Congress has debated measures to provide some relief to taxpayers negatively impacted by the Internal Revenue Code’s State and Local Tax (SALT) deductibility limit. Although Congress has not yet budged on whether to adjust this cap, many states have taken it upon themselves to find creative workarounds to provide relief for their constituent taxpayers. In the face of an uncertain future for the current SALT cap, crucial questions exist for these state workarounds and those still to come. 

This Note carefully lays out the individual income tax issue posed by the SALT cap, before analyzing the core elements of each state workaround passed through March 2022. This Note then takes on each of these key elements and posits a best path forward, with an eye toward cohesively providing the most flexibility for pass-through entity owners, ultimately concluding that state workarounds present benefits for taxpayers that should propel their adoption despite any federal SALT cap uncertainty or existence.