With many of the positive individual income tax changes made as part of the 2017 Tax Cuts and Jobs Act (TCJA) set to expire in 2025, tax reform is back on the agenda. But while most of that discussion should focus on ensuring that Americans’ tax bills don’t spike in 2025, it has also created a renewed opportunity for legislators from high-tax states to advocate for a tax deduction that carries water for their home states’ harmful tax policies.
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