Please clarify you comment that Illinois Real Estate Taxes can be included in the SALT workaround. The Crain’s Chicago Business article that you cited, “This new law means a windfall for Illinois taxpayers”, states the bill specifically targets the $10,000 annual cap on deductions for state and local taxes. My understanding is the partnership or S-Corp can pay the 4.95% IL personal income tax of a partner or shareholder on partnership or S Corporation profit at the entity level, and the entity receives a deduction that reduces federal taxable income. The 4.95% is added back on the Illinois income tax return for no net effect to the State of Illinois. I searched the bill and could not find any mention of the entity paying an individual’s real estate tax to reduce an entities federal tax liability.