The Internal Revenue Service has published draft regulations that would limit the amount a person can deduct on their federal income taxes for a charitable donation (including a school tuition organization donations and public school extracurricular donations) based on the amount of state or local tax credit the person receives. The proposed rule would state that a federal charitable deduction is reduced by the amount a person receives in any state or local tax credit. The I.R.S. is proposing the change because prior to the passage of the Tax Cut and Jobs Act (TCJA), state and local taxes paid were also deductible, rendering this “double deduction” issue fairly moot. With the state and local tax deduction capped, it becomes potentially much more valuable, leading them to take a look at it. Pro tuition tax credit and voucher groups are obviously concerned about this, and have urged the IRS to create a “carve-out” for private school tuition and similar programs. ASBA urges its members to submit comments on this proposal and urge the I.R.S. to maintain fair treatment of all tax credit programs. Comments on this proposed regulation are open until October 11. More information on the draft regulation and how to submit comments either online or via USPS is available via the federal register website.