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Table shows the change in the distribution of federal taxes relative to current law from repealing the $10,000 limit on deductible state and local taxes (SALT) for those with adjusted gross income (AGI) less than $400,000, by expanded cash income level in 2021. The phase in limit would be between $400,000 and $500,000 of AGI.
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![](/sites/default/files/model-estimates/images/t21-0280.gif)