Misguided Relief: The Real Property Tax Addition to the Standard Deduction
Alan L. Feld
Boston University School of Law Working Paper 09-42
A recent temporary addition to the standard deduction distributes a limited tax benefit to a subset of nonitemizing taxpayers based on real property tax payments. The provision sacrifices some of the standard deduction’s simplicity, costs more than a billion dollars annually and makes inequitable distinctions. Congress should fail to renew it.
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Alan Feld Contact Information
Boston University School of Law
765 Commonwealth Ave
Boston, MA 02215
Presentation and Publication Information:
Alan L. Feld, "Misguided Relief: The Real Property Tax Addition to the Standard Deduction," B.U. Law Working Paper No. 09-42 (September 4, 2009).
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