SALT Deduction Resources
Lawmakers are currently considering possible changes to the state and local tax (SALT) deduction. The House-passed Build Back Better Act, for example, would raise the cap from $10,000 to $80,000.
The Committee for a Responsible Federal Budget has explained that SALT cap repeal or relief is costly, regressive, and poor tax policy. As new versions of SALT cap relief have been introduced, we have been following these developments closely with timely, in-depth analyses and will continue to do so.
Every SALT-related product we have published thus far is listed below. This page will be updated regularly as we release subsequent analyses and other products. To sign up for updates on reconciliation and other budget news, click here.
SALT Relief Options
- New SALT Proposals Would Improve House Bill (12/13/2021)
- SALT Repeal Just Below $1 Million is Still Costly and Regressive (12/11/2021)
- "Revenue Neutral" SALT Cap Relief is Costly and Regressive (12/2/2021)
- SALT Cap Repeal Below $500k Still Costly and Regressive (11/19/2021)
- $72,500 SALT Cap is Costly and Regressive (11/3/2021)
- SALT Cap Repeal Does Not Belong in Build Back Better (10/25/2021)
- SALT Cap Repeal Would Be a Costly Mistake (9/10/2021)
SALT Deduction Analyses
- Two-Thirds of the "One Percent" Get a Tax Cut Under Build Back Better, Due to SALT Relief (12/10/2021)
- Two-Thirds of Millionaires Get a Tax Cut Under Build Back Better, Due to SALT Relief (11/12/2021)
- Build Back Better SALT Gains for the Rich Eclipse Child Credit Boost (11/9/2021)
- 5-Year SALT Cap Repeal Would Be Costliest Part of Build Back Better (11/2/2021)
- Reconciliation May Deliver a Tax Cut to the Rich (10/29/2021)
- There is No Such Thing as Progressive SALT Cap Relief (7/7/2021)
- Repealing the SALT Cap Would be More Regressive than the TCJA (4/20/2021)
- Debt Cancellation and SALT Cap Repeal Would Benefit Higher Earners (1/11/2021)
- Loosening the SALT Cap is Poorly Targeted (3/31/2020)
- Repealing SALT Caps Would Cost Another $500 Billion (6/25/2019)
- The State and Local Tax Deduction Should Be on the Table (10/11/2017)
- The Tax Break-Down: The State and Local Tax Deduction (8/20/2013)
Press Releases and Op-Eds
- Marc Goldwein: There’s a baffling tax gift to the wealthy in the Democrats' social-spending bill (11/16/2021)
- SALT Cap Repeal Does Not Belong in Reconciliation (9/15/2021)
- Weakening the SALT Cap Would Be a Wasteful Giveaway During a Crisis (3/31/2020)
- Policymakers Should Reject Efforts to Weaken SALT Cap (10/23/2019)
Below are charts that highlight who benefits from SALT cap changes and how their costs compare to other policies in the Build Back Better Act.
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