Most of the time it’s wasted effort to follow proposed legislation until it is signed into law, but this one could make a big difference in year-end tax planning and fourth-quarter estimates. Many Washington observers think this provision, or something similar, has a better-than-average chance to become law. In the latest draft of the Better Business Bureau bill (or whatever BBB stands for), the deduction for state and local taxes would be capped at $72,500 instead of the $10,000 in current law. And, the effective date would include 2021 returns. There is no upper AGI limit.
Meanwhile, two items from the Ways & Means curiosity shop that are gnats on the tax law beast: Starting in 2022, an above-the-line deduction of up to $250 would be allowed for union dues, and another $250 above-the-line deduction for work uniforms.
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