State Tax Notes, July 29, 2019, Robert Buschman In this study, the author discusses the U.S. Treasury's proposed rule to block workarounds to the Tax Cuts and Jobs Act’s state and local tax deduction cap. Several states created state income tax credit programs similar to Georgia's scholarship and rural hospital credits to bypass the cap. This article was originally published in State Tax Notes by Tax Analysts, a national and international provider of tax news and analysis.