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SALT Deduction Cap Falls Short in Design, Not Constitutionality

Andrew Leahey (Drexel/Bloomberg Law): SALT Deduction Cap Falls Short in Design, Not Constitutionality

The latest defeat of a constitutional challenge to the state and local tax deduction cap underscores that the cap’s real defect isn’t that Congress lacked the power to enact it. It’s that Congress used its power to create a blunt, politically punitive tax rule that courts won’t save taxpayers (or Congress) from. The SALT cap should be restructured to address these design flaws.


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