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"Such a credit program, if well crafted, would stand on solid legal ground," four professors, including Stanford Law's Joseph Bankman and Chicago Law's Daniel Hemel, wrote in an op-ed in Slate. "Republicans in Congress chose to pass a tax bill that would transfer hundreds of billions of dollars to multinational corporations and their shareholders while making it harder for states and localities to raise revenue for education, public safety, and other essential needs. It is entirely appropriate for state and local governments to push back against this attack."
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Source : http://napavalleyregister.com/business/national-and-international/california-has-a-plan-to-skirt-the-gop-tax-law/article_ef42d161-2e55-5215-b645-bd09cf94b35a.html