Professor Shanske Comments for Tax Notes on Republican Tax Proposal
Professor Darien Shanske commented for Tax Notes on Congressional Republicans’ plan to eliminate the state and local tax (SALT) deduction. The change would have an impact in California, Shanske said, but other factors—including Republican plans to increase the standard deduction amount—make the scope of the consequences difficult to predict.
“For a lot of people, doubling the standard deduction means they won’t need SALT,” Shanske said. “There are people who might have itemized before, but now have a doubled deduction.” Bottom of Form
Darien Shanske is a Professor of Law at UC Davis. His academic interests include taxation, particularly state and local taxation, local government law, public finance, and political theory, particularly jurisprudence.