SALT

The $10,000 cap on the state and local (SALT) deduction was introduced as part of the Tax Cuts and Jobs Act as a means to broaden the individual income tax base and partially fund reductions in statutory tax rates.

Featured Research

Top Rates in Each State Under Joe Biden’s Tax Plan

October 20, 2020

A Carbon Tax to Make the TCJA’s Individual Provisions Permanent

September 30, 2020

Analysis of the “SALT Act”

March 11, 2019

Eliminating the SALT Deduction Cap Would Reduce Federal Revenue and Make the Tax Code Less Progressive

January 4, 2019

The Benefits of the State and Local Tax Deduction by County

October 5, 2018

The Impact of a Higher Corporate Tax Rate to Fund Eliminating the SALT Deduction Cap

September 13, 2018

Who Benefits from the State and Local Tax Deduction?

Taxes and New York’s Fiscal Crisis: Evaluating Revenue Proposals to Close the State’s Budget Gap

IRS Signals Approval of Entity-Level SALT Cap Workaround, But States Should Still Think Twice

Top Rates in Each State Under Joe Biden’s Tax Plan

A Carbon Tax to Make the TCJA’s Individual Provisions Permanent

HEROES Act First Bid to Provide Phase 4 Relief for Businesses and Individuals

Accounting for Deficits: When Should They Matter and How Should We Solve It?

Retroactive SALT Repeal Combines Weak Stimulus with Bad Tax Policy

Analysis of the Restoring Tax Fairness for States and Localities Act

Testimony before the House Ways and Means Select Revenue Measures Subcommittee

Synopsis of New IRS Rules on SALT Deduction Cap Charitable Workaround

Analysis of H.R. 1757: A Proposal to Raise the SALT Deduction Cap

Rhode Island Entity-Level Tax Proposal Raises Legal and Practical Concerns

Analysis of the “SALT Act”

Governor Cuomo’s Aggressive Theory of Tax Flight—And Why He’s Wrong About How to Stop It

Eliminating the SALT Deduction Cap Would Reduce Federal Revenue and Make the Tax Code Less Progressive

The TCJA Cuts Taxes Across Every Income Level and Congressional District

The Benefits of the State and Local Tax Deduction by County

Who Benefits from the State and Local Tax Deduction?

The Impact of a Higher Corporate Tax Rate to Fund Eliminating the SALT Deduction Cap

SALT

Featured Research

Top Rates in Each State Under Joe Biden’s Tax Plan

A Carbon Tax to Make the TCJA’s Individual Provisions Permanent

Analysis of the “SALT Act”

Eliminating the SALT Deduction Cap Would Reduce Federal Revenue and Make the Tax Code Less Progressive

The Benefits of the State and Local Tax Deduction by County

The Impact of a Higher Corporate Tax Rate to Fund Eliminating the SALT Deduction Cap

Related Articles

Who Benefits from the State and Local Tax Deduction?

Taxes and New York’s Fiscal Crisis: Evaluating Revenue Proposals to Close the State’s Budget Gap

IRS Signals Approval of Entity-Level SALT Cap Workaround, But States Should Still Think Twice

Top Rates in Each State Under Joe Biden’s Tax Plan

A Carbon Tax to Make the TCJA’s Individual Provisions Permanent

HEROES Act First Bid to Provide Phase 4 Relief for Businesses and Individuals

Accounting for Deficits: When Should They Matter and How Should We Solve It?

Retroactive SALT Repeal Combines Weak Stimulus with Bad Tax Policy

Analysis of the Restoring Tax Fairness for States and Localities Act

Testimony before the House Ways and Means Select Revenue Measures Subcommittee

Synopsis of New IRS Rules on SALT Deduction Cap Charitable Workaround

Analysis of H.R. 1757: A Proposal to Raise the SALT Deduction Cap

Rhode Island Entity-Level Tax Proposal Raises Legal and Practical Concerns

Analysis of the “SALT Act”

Governor Cuomo’s Aggressive Theory of Tax Flight—And Why He’s Wrong About How to Stop It

Eliminating the SALT Deduction Cap Would Reduce Federal Revenue and Make the Tax Code Less Progressive

The TCJA Cuts Taxes Across Every Income Level and Congressional District

The Benefits of the State and Local Tax Deduction by County

Who Benefits from the State and Local Tax Deduction?

The Impact of a Higher Corporate Tax Rate to Fund Eliminating the SALT Deduction Cap