SALT Work Around legislation

Yesterday evening (8/31) on WGN you were explaining the Illinois legislation pertaining to the federal tax deduction limitation for state and local taxes. You included an example of a partnership or S-Corp paying an owner’s partner’s real estate taxes and the ability of the payor company to deduct the expense paid. Do you believe that is a correct application of the new Illinois law? I understand the business’s ability to elect to pay and deduct Illinois income tax on the income generated by the business rather than have that taxable income flow through to the partners for payment of limited federal deductibility tax by them; it confused me however to think that the business could pay the personal real estate tax obligations of its owners partners and have a valid business deduction for such an expenditure? Thank you .