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

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

Updated Details and Analysis of the 2017 House Tax Cuts and Jobs Act

November 3, 2017

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IRS Deals Blow to SALT Deduction Cap Workarounds

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