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SACRAMENTO — California’s attempt to skirt the GOP’s new $10,000 cap on local and state tax deductions is officially in play.

Senate leader Kevin de León on Thursday introduced legislation to allow Californians to make a charitable donation to the state — to the California Excellence Fund — in exchange for a dollar-for-dollar state tax credit. In other words, people would be able to donate to the state instead of paying taxes. The new tax law Congress passed last month does not place a cap on deductions for charitable giving.

“The Republican tax plan gives corporations and hedge-fund managers a trillion-dollar tax cut and expects California taxpayers to foot the bill,” De León, also a candidate for U.S. Senate, said in a statement Thursday. “We won’t allow California residents to be the casualty of this disastrous tax scheme.”

The $10,000 cap is especially unpopular in high-cost, high-tax states such as California, New York and New Jersey. In California, the millions of taxpayers who itemize averaged a state and local tax deduction of $22,000 in 2015, according to the Department of Finance.

While some accountants have questioned whether the IRS would accept such deductions as true charitable donations, UCLA law professor Kirk Stark — who is advising the lawmakers — notes that California and many other states already offer taxpayers a similar deal: Donate conservation easements or money for private school vouchers and receive a state tax credit along with a federal tax deduction for the charitable contribution.

California gives tax credits to those who donate to the Cal Grant program, which provides college scholarships.

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Editorial: Why California’s response to Trump’s tax law is worth trying Two prominent Democrats, Sens. Ben Allen of Santa Monica and Jerry Hill of San Mateo, immediately signed on to Senate Bill 227, which supporters have named the Protect California Taxpayers Act. Senate Democrats developed the proposal with legal advice from experts.

“This legislation will protect Californians from losing money as a result of the federal tax rip-off,” Hill said in a statement. “I applaud Senate President de León for leading this effort that will help many of my constituents and residents all over the state.”