The Tax Cuts and also Jobs Act, which went into impact at the beginning of 2018, has positioned a $10,000 restriction on state and also regional tax (SALT) deductions, leading high-tax states to explore workarounds and, in many cases, lawsuits. Alex Raskolnikov, Wilbur H. Friedman Teacher of Tax Regulation at Columbia Regulation Institution, goes over whether states can circumvent the limitation, and also if there is a lawful basis to challenge it.