In the first of a three-episode series, Steven Wlodychak, formerly with EY, discusses the creation of the SALT cap deduction by the Tax Cuts and Jobs Act and how states addressed it and other changes.

 For additional coverage, read these articles in Tax Notes:

• Consistent Guidance on SALT Cap Workarounds Needed, Panel Says
• California Governor Signs SALT Cap Workaround Fix
• Pennsylvania Bill Would Create SALT Cap Workaround
• ‘No SALT, No Deal’ Becomes No More

Follow us on Twitter:

• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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This episode is sponsored by SafeSend. For more information, visit safesend.com.

This episode is sponsored by the Tax Attorney Recruiting Event. For more information, visit the-tare.com.

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart