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Blog Articles
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How the State and Local Tax Deduction Influences State Tax Policy
The state and local tax deduction isn’t just a costly federal subsidy. It also skews state and local tax policy decisions.
2 min read![United States Capitol Building, Washington, D.C. Aerial. The United States Capitol is the meeting place of the United States Congress, the legislature of the Federal government of the United States. Located in Washington, D.C., it sits atop Capitol Hill at the eastern end of the National Mall.](https://taxfoundation.org/wp-content/uploads/2017/01/US_Capitol2-300x205.jpg)
Examining Different Assumptions About the Republican Framework’s Impact on Lower Middle-Income Households
The broad conclusion here is that, in drafting the Republican Framework, lawmakers have left themselves with at least one significant lever for delivering middle class tax relief: the child tax credit.
7 min read![Washington state capital gains tax proposal, Washington capital gains tax proposal](https://taxfoundation.org/wp-content/uploads/2017/01/seattle2-300x169.jpg)
![France Digital Services Tax, France's digital services tax, France's digital tax, France section 301](https://taxfoundation.org/wp-content/uploads/2017/01/france-300x225.jpg)
![state and local tax deduction, State Tax Changes](https://taxfoundation.org/wp-content/uploads/2016/09/states_map-e1592237888563-300x218.jpg)
What Could a Partial Repeal of the State and Local Tax Deduction Look Like?
A cap on the state and local deduction would limit tax increases for high-income taxpayers but also raise about one-quarter the revenue as full repeal.
2 min read![tax cuts and jobs act](https://taxfoundation.org/wp-content/uploads/2017/01/us-capitol-2-300x133.jpg)
Options for Improving Cost Recovery for Structures
If lawmakers are looking to maximize the positive economic effects from a tax bill, then improving tax depreciation for structures should probably be part of the conversation. Here are a few options.
10 min read![Big Six Tax Plan Framework Middle Class](https://taxfoundation.org/wp-content/uploads/2017/09/AdobeStock_137268660-e1529341248112-300x200.jpeg)
What Would the “Big Six” Framework Mean for Lower-Middle Income Households?
Based on the details we have, the Big Six tax plan would lower taxes on the bottom 80% of taxpayers, and raise the tax burden on the top 20% of taxpayers.
7 min read![](https://taxfoundation.org/wp-content/uploads/2017/01/california-flag-e1529954906893-300x200.jpg)
![State and Local Deductions by County](https://taxfoundation.org/wp-content/uploads/2017/04/SLDeductionsCounty-01-300x259.png)
Eliminating the SALT Deduction Under the “Big Six” Tax Plan
The state and local tax deduction favors high-income individuals in high-tax states. Six states—California, New York, New Jersey, Illinois, Texas, and Pennsylvania—claim more than half of the value of the deduction.
2 min read![Big Six Tax Plan Framework](https://taxfoundation.org/wp-content/uploads/2017/01/US_Capitol-300x200.jpg)
Details of the “Big Six” Tax Framework
Republican leadership in the House, Senate, and White House released a framework for a tax proposal that would lower taxes on businesses and individuals and simplify a number of aspects of the federal tax code. Here are the details we know right now.
3 min read![The Missouri Capitol Building where legislatures passed Missouri’s 2014 tax package.](https://taxfoundation.org/wp-content/uploads/2017/01/Missouri-e1591820861459-300x138.jpg)
![Marijuana taxes](https://taxfoundation.org/wp-content/uploads/2017/01/Marijuana2-300x200.jpg)
![Washington State Income Tax](https://taxfoundation.org/wp-content/uploads/2017/01/washington-state-300x169.jpg)
![United States map, The US States which are impacted by federal tax reform](https://taxfoundation.org/wp-content/uploads/2017/03/USmap-e1592319604685-300x190.jpg)
Is the State and Local Tax Deduction in Place to Protect Against Double Taxation?
Repealing the state and local tax deduction will be an important part of pro-growth tax reform. Eliminating the deduction would free up $1.8 trillion to use for lowering rates across the board. Special interest groups will want you to think this deduction protects you against double taxation. Don’t fall for it.
2 min read![](https://taxfoundation.org/wp-content/uploads/2017/09/SD-Supreme-Court-283x300.jpg)
![What Rothification Means for Tax Reform](https://taxfoundation.org/wp-content/uploads/2017/09/Amir-9-12-300x261.png)
What Rothification Means for Tax Reform
While no concrete plans for Rothification have been proposed, House GOP Republicans have kept the possibility on the table. Here’s what you should know.
4 min read![United States Capitol, The Cardin Plan is a federal Consumption Tax proposal](https://taxfoundation.org/wp-content/uploads/2017/01/us-capitol-3-e1529352064722-300x136.jpg)
What Counts as Tax Reform?
9 min read![](https://taxfoundation.org/wp-content/uploads/2017/01/texas-300x150.jpg)
![state tax revenue decline, state tax collections, local tax collections. Sources of Government Revenue](https://taxfoundation.org/wp-content/uploads/2012/03/cash-300x240.jpg)