Limiting State-Tax Deductibility: Prop. 13 Redux?

Republicans' recent tax reform could unleash local tax revolts rivaling 1978's Proposition 13.  Limitations on local tax payments' deductibility could ignite resistance to excessive levies — not just in one state, but across Democrat-dominated localities. It is therefore a low-risk, high-reward gambit that could make tax reform an even bigger political winner for Republicans. Recently enacted tax reform legislation lowered individual income taxes; it also eliminated many targeted provisions.  Rather than reducing taxes for specified purposes, the goal was to do so generally. Following this intent, the standard deduction nearly doubled, while many longstanding deductions were reduced or eliminated. The most focal