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Misguided Relief: the Real Property Tax Addition to the Standard Deduction

7 Pages Posted: 1 Jul 2009  

Alan Feld

Boston University - School of Law

Date Written: June 26, 2009

Abstract

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.

Keywords: tax, income tax, standard deduction

Suggested Citation

Feld, Alan, Misguided Relief: the Real Property Tax Addition to the Standard Deduction (June 26, 2009). Boston Univ. School of Law Working Paper No. 09-42. Available at SSRN: https://ssrn.com/abstract=1426203 or http://dx.doi.org/10.2139/ssrn.1426203

Alan Feld (Contact Author)

Boston University - School of Law ( email )

765 Commonwealth Avenue
Boston, MA 02215
United States

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