Back to Repeal $10000 State and Local Tax (SALT) Deduction Limitation (Sep 2018)
Model Estimate T18-0140 - Repeal $10,000 Limit on Deductible State and Local Taxes; Baseline: Current Law; Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2018 t18-0140.xls
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Table shows the distributional effects by expanded cash income percentile in 2018 of repealing the $10,000 limit on deductible state and local taxes effective retroactively to 01/01/2018. Baseline is the law in place for 2018 as of 9/24/2018. For more information on TPC’s baseline definitions, see: http://www.taxpolicycenter.org/taxtopics/Baseline-Definitions.cfm
Model Estimates Type Distribution Tables by Percentile
Primary topic Individual Taxes
Topics Income tax (individual) Tax expenditures (individual) State and local taxes
Model Estimates from the same Simulation Run September 24, 2018
Model Estimate
T18-0139 - Repeal $10,000 Limit on Deductible State and Local Taxes; Baseline: Current Law; Distribution of Federal Tax Change by Expanded Cash Income Level, 2018
Model Estimate
T18-0141 - Repeal $10,000 Limit on Deductible State and Local Taxes; Baseline: Current Law; Distribution of Federal Tax Change by Expanded Cash Income Level, 2025
Model Estimate
T18-0142 - Repeal $10,000 Limit on Deductible State and Local Taxes; Baseline: Current Law; Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2025
Model Estimate
T18-0143 - Repeal $10,000 Limit on Deductible State and Local Taxes; Baseline: Current Law; Impact on Tax Revenue, Number of Itemizers, and Individual Alternative Minimum Tax (AMT), 2018-28
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