Excluding the 10 states and D.C. with cap footnotes, it’s unclear to me if that interpretation of low limits is correct if you’re referring to the right column percents since they exactly coincide with the top marginal income tax rate in most of the states I’ve checked. That makes it seems likelier that charitable contributions are just deductible in those states
Excluding the 10 states and D.C. with cap footnotes, it’s unclear to me if that interpretation of low limits is correct if you’re referring to the right column percents since they exactly coincide with the top marginal income tax rate in most of the states I’ve checked. That makes it seems likelier that charitable contributions are just deductible in those states