United States. Department of the Treasury. "Treasury Secretary Mnuchin Statement on Clarification for Business Taxpayers: Contributions Under State and Local Tax Credit Programs Generally Deductible as Business Expenses,"
Press Releases of the United States Department of the Treasury
(September 5, 2018).
https://fraser.stlouisfed.org/title/6111/item/587802, accessed on April 3, 2025.