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 

SALT Deduction Analyses

Press Releases and Op-Eds

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.

Who Benefits from SALT Relief?

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Average 2022 Tax Cut for Illustrative D.C. Family

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SALT Relief would still be a costly part of the bill

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Share of Tax Benefit from SALT Cap Repeal

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Average Tax Cut From SALT Cap Repeal

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Share of Tax Relief for Bottom 60 Percent

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