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T24-0071 — Repeal $10,000 Limit on Deductible State and Local Taxes, by ECI Percentile, 2025

Table shows the change in the distribution of federal taxes, by expanded cash income percentile in 2025, of repealing the $10,000 limit on deductible state and local taxes (SALT). For a discussion of the distribution metrics presented in this table, see Measuring the Distribution of Tax Changes.

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September 23, 2024

Repeal Limit on Deductible State and Local Taxes (SALT) (September 2024)

Individual Taxes, State and Local Issues, Campaigns, Proposals, and Reforms