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This Type of SALT Cap Workaround Is Not OK, Appeals Court Confirms
Expert Opinion January 12, 2026 at 05:24 PM
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What You Need To Know
- The 2025 tax legislation temporarily raised the $10,000 SALT cap to $40,000 for taxpayers with MAGI under $500,000.
- For higher-earning clients, state-level workarounds are still highly valuable.
- While charitable contribution-for-credit programs are not allowed, the IRS has not challenged pass-through entity tax workaround strategies.
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