State and Local Tax Deductibility
Center on Education Policy Newsletter
Author(s): Wayne Riddle
Published: April 13, 2011
This background paper is intended to serve as a companion to the 2011 CEP report, Get the Federal Government Out of Education? That Wasn't the Founding Fathers' Vision. That report discusses the historical foundations and current purposes of the federal role in education. This paper goes into more detail about the financial benefits that education incurs from special federal tax provisions for individual taxpayers, particularly the deduction for state and local taxes.