While the importance of the charitable deduction decreased in the 2017 tax reform, it has returned during the COVID-19 pandemic with the CARES Act. This Article lays out the reasons that the limited above-the-line charitable deduction authorized by Congress during the coronavirus pandemic should...

This article examines two tax proposals recently made by U.S. government leaders in response to the coronavirus pandemic: that state and local tax deduction caps should be lifted and that entertainment expenses should again be deductible