A provision of the Code allows a taxpayer a

deduction for Federal income tax purposes for

state and local income taxes paid $($with an

overall limit of $$10,000).$ Does this provision

eliminate the effect of multiple taxation of the

same income? Why or why not? In this

connection, consider the following:

$$ Taxpayer, an individual, has itemized deductions

that are less than the standard deduction.

$$ Taxpayer A is in the $10\%$ tax bracket for Federal

income tax purposes vs$.$ Taxpayer B who is in the

$32\%$ tax bracket.