Prior to the passage of the tax bill, Matthew Rossman, professor of law, wrote an op-ed on cleveland.com about why cutting back the individual deduction for state and local income taxes could harm cities like Cleveland.
In his piece, titled “Cutback of state and local tax deductions in GOP tax bill would harm Ohio’s legacy cities,” he argued that state and local income taxes benefit legacy cities—places that once were supported by manufacturing and industry.
Because legacy cities often have higher taxes than suburbs, some people considering moving to such locations could count on deductions to ease the burden of these taxes.
Rossman explained how the loss of those deductions could make legacy cities less attractive to potential buyers.