www.gtlaw.com/en/insights/2020/11/irs-endorses-state-and-local-tax-deduction-cap-workaround
react.ropesgray.com/reaction/Link/Click?ct=5A866E189BEA41ECC5D187AA9E4FF377BB8B6CB7CD820ADD59E263747B4
www.capdale.com/notice-2020-75-clarifies-state-local-tax-deduction-cap-does-not-apply-to-passthrough-entities
www.irs.gov/newsroom/irs-provides-certainty-regarding-the-deductibility-of-payments-by-partnerships-and-s-corporations-for-state-and-local-income-taxes
home.treasury.gov/news/press-releases/sm1179
www.irs.gov/pub/irs-drop/n-20-75.pdf
www.gablelaw.com/wp-content/uploads/2020/11/2020-11-13-Tax-Alert-IRS-to-Issue-Favorable-Regulations-on-SALT-Deduction-Limitation-Workarounds-by-Partnerships-and-S-Corporations.pdf
riker.com/publications/irs-issues-welcome-guidance-regarding-salt-workaround-for-pass-through-entities
www.bakerlaw.com/podcasts/did-the-irs-bless-the-passthrough-entity-workaround-to-the-10k-salt-cap#page=1
www.haynesboone.com/news/alerts/new-york-salt-solution
www.bowditch.com/estateandtaxplanningblog/2021/07/22/massachusetts-enacts-work-around-to-federal-10000-salt-deduction-limitation/#page=1
www.venable.com/insights/publications/2022/02/california-improves-its-salt-cap-work-around
See also:
www.gtlaw.com/en/insights/2020/12/proposed-new-york-state-unincorporated-business-tax-provides-salt-limitation-workaround
www.mayerbrown.com/en/perspectives-events/publications/2020/12/back-in-the-game-new-york-state-considers-pass-through-entity-tax
www.venable.com/insights/publications/2021/02/california-begins-development-of-salt-cap
www.sullivanlaw.com/news-Massachusetts-DOR-Report-Endorses-SALT-Cap-Workaround.html
www.venable.com/insights/publications/2021/03/march-2021-update-salt-deduction-workaround
us.eversheds-sutherland.com/Events/240486/TEI-Richmond-Chapter-SALT-Session#page=1
us.eversheds-sutherland.com/NewsCommentary/Multimedia/240775/SALT-Legislative-Update-A-review-of-the-first-quarter-of-2021#page=1
www.kramerlevin.com/en/perspectives-search/New-York-State-Budget-Agreement-Includes-A-Pass-Through-Entity-Tax-as-a-SALT-Workaround.html
insightplus.bakermckenzie.com/bm/tax/united-states-salt-savvy-coast-to-coast-salt-update-7#page=1
www.blankrome.com/publications/new-york-state-enacts-pass-through-entity-tax-salt-limitation-workaround
www.stateandlocaltax.com/podcast/the-nutmeg-state-proposes-a-salt-deduction-cap-workaround-for-wage-earners/#page=1
www.shumaker.com/latest-thinking/publications/2021/05/client-alert-south-carolina-enacts-salt-cap-workaround
www.sullivanlaw.com/news-SALT-Cap-Workaround-and-Other-Tax-Provisions-in-the-Pending-Massachusetts-FY22-Budget.html
www.corporatesecuritieslawblog.com/2021/07/california-federal-limit-state-deduction/#page=1
btlaw.com//en/insights/alerts/2021/california-adds-to-list-of-states-allowing-state-and-local-tax-cap-work-around
www.venable.com/insights/publications/2021/07/california-passes-salt-cap-work-around
www.bakerlaw.com/podcasts/bears-californias-salt-cap-workaround#page=1
www.lanepowell.com/Our-Insights/229902/Oregon-Adopts-Tax-Deduction-Workaround-for-Oregon-Income-Taxes-Attributable-to-Partnership-and-S-Corporation-Income
www.insidesalt.com/2021/09/illinois-enacts-pass-through-entity-tax-to-help-partners-and-s-corporation-shareholders-avoid-the-10000-salt-cap/#page=1
www.stateandlocaltax.com/california/catching-up-with-caltax-part-i/#page=1
www.bowditch.com/estateandtaxplanningblog/2021/07/22/massachusetts-enacts-work-around-to-federal-10000-salt-deduction-limitation/#page=1
malegislature.gov/Laws/SessionLaws/Acts/2021/Chapter24
www.insidesalt.com/2021/09/illinois-enacts-pass-through-entity-tax-to-help-partners-and-s-corporation-shareholders-avoid-the-10000-salt-cap/
www.bowditch.com/estateandtaxplanningblog/2021/07/22/massachusetts-enacts-work-around-to-federal-10000-salt-deduction-limitation/#page=1
malegislature.gov/Laws/SessionLaws/Acts/2021/Chapter24
www.insidesalt.com/2021/09/illinois-enacts-pass-through-entity-tax-to-help-partners-and-s-corporation-shareholders-avoid-the-10000-salt-cap/
www.woodsoviattgilman.com/news-insights/2021/8-30-21-client-alert-state-pass-through-entity-taxes
Update:
www.cadwalader.com/brass-tax/index.php?nid=42&eid=178
www.stateandlocaltax.com/podcast/l-is-for-local-highlighting-the-evolution-of-local-taxation/#page=1
www.stateandlocaltax.com/income/workaround-this-no-income-tax-credit-for-maine-taxpayer-who-paid-connecticut-pass-through-entity-tax/#page=1
www.sdnyblog.com/second-circuit-upholds-judge-oetkens-rejection-of-constitutional-challenge-to-2017-salt-deduction-cap/#page=1
www.venable.com/insights/publications/2021/10/new-yorks-salt-workaround-new-guidance
news.bloombergtax.com/daily-tax-report/state-salt-cap-challenge-rejected-by-second-circuit
www.bloomberglaw.com/public/desktop/document/StateofNewYorkvYellenDocketNo19039622dCirNov262019CourtDocket?1634033590
taxblog.dickinson-wright.com/2021/10/the-salt-cap-and-state-taxation-of-pass-through-entities/#page=1
www.blankrome.com/publications/second-circuit-unanimously-rejects-states-constitutional-challenge-10000-salt
insightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9VaqqyZJNjXcX0V7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&nav
www.willkie.com/-/media/files/publications/2022/increased-flexibility-and-clarity-for-owners.pdf
www.taftlaw.com/news-events/law-bulletins/ohio-governor-signs-state-and-local-tax-deduction-workaround-to-usd10k-federal-income-tax-deduction-cap
www.gmlaw.com/news/states-enacting-workarounds-to-address-salt-deduction-limitation/
us.eversheds-sutherland.com/portalresource/lookup/poid/Z1tOl9NPluKPtDNIqLMRV56Pab6TfzcRXncKbDtRr9tObDdEra3EnO3!/fileUpload.name=/SALTScoreboardQ22022_080222_final.pdf
www.stateandlocaltax.com/podcast/getting-personal-with-new-york-personal-income-tax/#page=1
frostbrowntodd.com/kentucky-tax-talk-pros-cons-of-the-salt-cap-workaround/#page=1
Did you know Indiana pass-through entity owners can make an election that allows a workaround for federal income tax limitations on state tax deductions? | Taft Tax Insights
GeTtin’ SALTy Episode 13 | Catching-up on Significant California SALT Cases | Greenberg Traurig LLP (gtlaw.com)
www.irs.gov/newsroom/treasury-irs-propose-regulations-implementing-disallowance-of-deductions-for-certain-conservation-easement-contributions-by-partnerships-s-corporations
£https://www.federalregister.gov/documents/2023/11/20/2023-25423/statutory-disallowance-of-deductions-for-certain-qualified-conservation-contributions-made-by
