Federal Deductibility of State and Local Taxes.

Format:

Book

Government document

Author/Creator:

Library of Congress. Government Division.

Language:

English

Subjects (All):

Fiscal policy.

Income tax.

Local taxation.

Sales tax.

Physical Description:

1 online resource (1 online resource (15 pages)) : digital, PDF file

monochrome

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2015.

System Details:

System requirements: PDF reader software.

text file

PDF

Summary:

Examines interplay between Federal and State and local tax systems through the Federal deductibility of State and local taxes. Provides historical background on State and local tax deductibility, and describes and analyzes the Federal deduction for State and local property taxes, income taxes, and sales and use taxes. Considers policy alternatives, and reviews current legislation.

This report is one in a series of updates. For the most recent coverage of this report series, please see 10-RL-32781b in the 2010 issue.

Notes:

CRS Report.

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Oct. 2015). Reuse except for individual research requires license from ProQuest, LLC.

Other Format:

Microfiche version: Library of Congress. Government Division. Federal Deductibility of State and Local Taxes

Access Restriction:

Restricted for use by site license.