If blue-state taxpayers expect Fed taxes will not fund Fed budget of state/city projects, then minimizing Federal taxes paid using any and all legal methods available is a reasonable pre-emptive tactic, including for tax year 2016 NOW. - Tantek

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Tantek’s note

If blue-state taxpayers expect Fed taxes will not fund Fed budget of state/city projects, then minimizing Federal taxes paid using any and all legal methods available is a reasonable pre-emptive tactic, including for tax year 2016 NOW.