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

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

The State and Local Tax Deduction: A Primer

March 15, 2017

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

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Retroactive SALT Repeal Combines Weak Stimulus with Bad Tax Policy

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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

IRS Deals Blow to SALT Deduction Cap Workarounds

Testimony: Washington’s Business Tax Structure

Evaluating the SALT Deduction Constitutional Challenge

State Strategies to Preserve SALT Deductions for High-Income Taxpayers: Will They Work?

States Estimating Revenue Increases from Federal Tax Bill; Montana One Exception So Far