DeVos Tax Credit Helps Red States Caught in Blue-State SALT Spat

Education Secretary Betsy DeVos is riding to the rescue of a private-school tax break that was ensnared in a bitter fight between the Treasury Department and Democratic states that sought to circumvent caps on state and local deductions under the Trump tax overhaul.

DeVos and two Republican lawmakers are pushing a plan to pump $10 billion in federal tax credits into private school scholarship funds—a longstanding GOP priority. These programs that were accidentally hit as Treasury proposed to block Democratic states from creating their own charitable funds to circumvent a cap on tax breaks for state and local tax deductions, ...