Back to Alternative SALT Provision in The Build Back Better Act as Reported by House Budget Committee: Rules Committee Print 117-18 as Amended by 117-19 (December 2021)
Model Estimate T21-0291 - Tax Units with a Tax Increase or Tax Cut in Build Back Better Act as Reported by House Budget Committee with Alternative SALT Provision, by Expanded Cash Income Percentile, 2022 t21-0291.xls
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Table shows the distribution of tax units that see a tax increase or a tax cut ("winners and losers"), by expanded cash income percentile in 2022, due to the tax provisions in H.R.5376, The Build Back Better Act as reported by the House Budget Committee, with Modifications (Rules Committee Print 117-18 as Amended by 117-19) and an alternative state and local tax (SALT) deduction provision. The benefit of the $80,000 SALT limit would phase out between adjusted gross income (AGI) of $400,000 and $475,000. 
Model Estimates Type Distribution Tables by Income Percentile
Primary topic Business Taxes
Topics Corporate income tax Budget proposals Income tax (individual) State and local taxes
Model Estimates from the same Simulation Run December 10, 2021
Model Estimate
T21-0288 - Alternative SALT Provision in Build Back Better Act as Reported by House Budget Committee, by Expanded Cash Income Level, 2022
Model Estimate
T21-0289 - Alternative SALT Provision in Build Back Better Act as Reported by House Budget Committee, by Expanded Cash Income Percentile, 2022
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T21-0290 - Tax Units with a Tax Increase or Tax Cut in Build Back Better Act as Reported by House Budget Committee with Alternative SALT Provision, by Expanded Cash Income Level, 2022
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