Perspectives

SALT Cap Workarounds in Massachusetts, Arizona, and California 7/26/2021 in Articles & Podcasts

Individual Tax,
SALT Cap Workarounds,
State and Local Tax,
State Tax

The Tax Cuts and Jobs Act limited to $10,000 the individual deduction of state and local property and income taxes. This SALT cap effectively increased individual income taxes on taxpayers working or... Read more

Podcast: The SALT Cap Workaround Works in Some States 12/17/2020 in Articles & Podcasts

Business Tax,
State and Local Tax

Notice 2020-75 announced that the IRS would release proposed regulations to clarify the treatment of the entity-level tax workaround. Read more

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