04/18/2012 08:22 am ET

America's Dumbest Tax Loophole

State tax codes have a way of accumulating junk -- quirky breaks and carve-outs that grow increasingly odd as they linger on the books, like tacky old legislative souvenirs. In Alabama, you can still deduct $1,000 for building a radioactive fallout shelter. In Arkansas, blind combat veterans may buy a new car every two years tax free. In Hawaii, residents can claim a $3,000 deduction for taking care of "exceptional trees" on their property -- as long as an expert deems them "exceptional."

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