Article on Charitable Contributions in Lieu of SALT Deductions

David Gamage recently published an Articled entitled, Charitable Contributions in Lieu of SALT Deductions, Tax Law: Tax Law & Policy eJournal. (2018). Provided below is an abstract of the Article:

State governments are considering new charitable tax credits designed to circumvent the 2017 federal tax overhaul’s cap on state and local tax deductions. Will these plans work? This essay argues that the answer is: yes, but with some qualifications.