New York State Has a Legal Workaround on Limits on State and Local Tax Deductions

That would have been worth mentioning in a New York Times piece on how the limits are hitting upper middle class and rich taxpayers in liberal states like New York and California. The tax law pushed through by Trump and the Republican Congress in 2017 was quite explicitly designed to make it more difficult for liberal states to raise revenue for purposes like providing health care and quality education.

It did this by limiting the amount of state and local tax that people could deduct from th...