# Contributions in Exchange for State or Local Tax Credits
> **IRS** · Final regulations. · Published 2019-06-13 · Effective 2019-08-12 · 84 FR 27513
## Document
- **Document number:** 2019-12418
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 84 FR 27513
- **CFR reference:** 26 CFR 1
- **Publication date:** 2019-06-13
- **Effective date:** 2019-08-12
- **Treasury docket:** TD 9864
## Abstract

This document contains a final regulation under section 170 of the Internal Revenue Code (Code). The final regulation provides rules governing the availability of charitable contribution deductions under section 170 when a taxpayer receives or expects to receive a corresponding state or local tax credit. This document also provides a final regulation under section 642(c) to apply similar rules to payments made by a trust or decedent's estate.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2019/06/13/2019-12418/contributions-in-exchange-for-state-or-local-tax-credits)
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