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The Tax Cuts and Jobs Act limited the deduction available to individual taxpayers for state and local taxes (SALT deduction). In response, some states have proposed or enacted policies that attempt to mitigate the effect of this limitation. In this article, originally published by Tax Analysts in Tax Notes State, P&N’s Kathryn Pittman and Jordyn Farizo examine Louisiana’s approaches to mitigation, including Louisiana Act 442, which allows income from pass-through entities to be taxed at the entity, rather than the individual, level.