Dear Editor,     

As congress debates a new tax bill, there is much discussion as

to which current tax exemptions to keep and which ones to eliminate.

It appears that a favorite idea is to eliminate the current exemption

on state and local taxes.  This could lead to a tax increase for many

middle income families.  It is ironic that there are those who would

advocate the elimination of tax exemptions for mandatory state and local

taxes on homes, businesses, land and income while keeping the exemptions

on voluntary contributions to 401(k) savings accounts and charitable

gifts.

      It would be inconsistent and unfair to give a tax break to

voluntary contributors while denying that same tax break for those

who pay mandatory state and local taxes.

Robert A. Clay

3029 New York Road

Desoto, GA  31743