Question: I have heard of a cash rebate program under Sec. 106, Sub clause (b). How do I avail myself of this program? 

There have been articles posted about a new “cash rebate program” for tax payers. It is not new, nor is it a tax rebate program!!

It is not really a "rebate" it is the option to either use your state taxes paid or SALES TAX when you complete your Schedule A and itemize your deductions instead of using the Standard Deduction. We have been allowed this for a few years now but it was finally made permanent. Before, congress had to say OK every year if it was going to be allowed. If you want to use SALES TAX on your Schedule A, then you do that instead of just listing the state taxes you paid or had withheld.

If you have a tax preparer that is stretching the truth to you, please do not use this tax preparer to prepare you income tax return. It is unethical for them to say this “white lie” to you.