Table shows the change in the distribution of federal taxes, by expanded cash income level in 2022, of 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) with an alternative state and local tax (SALT) deduction provision. The benefit of the $80,000 SALT limit would begin to phase out at adjusted gross income (AGI) of $900,000 for married couples filing jointly, $450,000 for single filers, and $675,000 for heads of households. The limit would effectively phase down to $10,000 rateably over a $100,000 AGI range.