No one here can give tax advice, you would have to hire your own professional.
However, the article does NOT say the taxes are "deductible." The article says the tax is a reduction in cost basis.
For example, suppose you sell property for $100,000 and pay 7% ($7000) excise tax. You would report the sale proceeds as $93,000 rather than $100,000 (subtract the taxes from the sales proceeds). This would reduce your taxable gain (in most cases) but is not the same as a tax deduction.
Timing is also important. The article explains that if you pre-pay the taxes, you report in the same year.
For example, you sell for $100,000 in 2024 and pre-pay the excise tax in 2024. In that case you would report the selling price as $93,000 when you file your 2024 return.
However, if you sold property in 2024 for $100,000 and paid the $7000 excise tax with your state tax return in 2025, then on your 2024 federal return you must report the selling price of $100,000 and pay the appropriate capital gains tax. Then in 2025, you would take a capital loss for $7000 on your federal return since you can't take an adjustment for the tax until you actually pay the tax.
I'm not taking a position on right or wrong, just explaining in a bit more understandable terms.
