dc039aca_Budget___Pronk_Palisades__Gingrich
[0] State and Local Tax Deductions [Perry] Deductible in optional flat tax plan [Verdict: Gingrich Plan Better] The Gingrich plan has a lower rate so less need for state and local deductions. The deduction is a federal subsidy for states to adopt higher state and local taxes. Removing the subsidy would lead states to reduce state and local taxes, or adopt their own flat tax reforms. The Perry plan erodes states’ competitive advantages by making state and local taxes deductible in his optional flat tax plan. [Gingrich] 
Not deductible in optional flat tax plan
Budget | Pronk Palisades
Gingrich