Low-SALT Rules: Charitable Contributions for State Tax Credits

State Tax Notes, Oct. 29, 2018, Robert Buschman
In this viewpoint, the author examines the charitable contribution deductions for donations to Georgia’s scholarship and rural hospital tax credit programs before and after the enactment of the federal Tax Cuts and Jobs Act for both individual and corporate taxpayers. This article was originally published in State Tax Notes by Tax Analysts, a national and international provider of tax news and analysis.