Federal Taxation of State Tax Credits

6 Pages Posted: 25 Jun 2016

See all articles by Alan Feld

Alan Feld

Boston University - School of Law

Date Written: May 30, 2016


This article analyzes the Federal income tax treatment of state incentive tax credits. It considers whether and when refundable credits should be included in income and discusses their appropriate character as capital gain or as ordinary income.

Keywords: taxation, federal income taxation, state tax credits, state tax expenditures, capital gain, constructive receipt

JEL Classification: H24, H25, H59, H71, H77, K34

Suggested Citation

Feld, Alan, Federal Taxation of State Tax Credits (May 30, 2016). 151 Tax Notes 1243 (May 30, 2016), Boston Univ. School of Law, Law and Economics Research Paper No. 16-24, Available at SSRN: https://ssrn.com/abstract=2799758

Alan Feld (Contact Author)

Boston University - School of Law ( email )

765 Commonwealth Avenue
Boston, MA 02215
United States

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