«Many states already have laws in place granting state income tax credits for donations to certain funds, and the IRS has allowed taxpayers who take advantage of these credits to deduct their payments
as charitable contributions rather than as state taxes,» the analysis stated.
Under prior law, a married couple with $ 20,000 in deductions such
as charitable contributions, mortgage interest, and state and local taxes would itemize
rather than claim the $ 13,000 standard deduction.