Back to State and Local Tax (SALT) Deduction (November 2021)
Model Estimate T21-0293 - Increase Limit on Deductible State and Local Taxes (SALT) to $80,000 for those with AGI less than $900K for Married Filing Jointly, $675K for Head of Household, and $450K for Single, by Expanded Cash Income Percentile, 2021 t21-0293.xls
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Table shows the change in the distribution of federal taxes relative to current law from raising the $10,000 limit on deductible state and local taxes (SALT) to $80,000 for those with adjusted gross income (AGI) less than $900,000 for married filing jointly, $675,000 for head of household, and $450,000 for single filers, by expanded cash income percentile in 2021. The phase out of the increased deduction would occur over a $100,000 range of AGI dependent on filing status. 
Model Estimates Type Distribution Tables by Income Percentile
Primary topic Campaigns, Proposals, and Reforms
Topics Budget proposals Income tax (individual) Tax expenditures (individual) State and local taxes
Model Estimates from the same Simulation Run December 13, 2021
Model Estimate
T21-0295 - Repeal $10,000 Limit on Deductible State and Local Taxes (SALT) for those with AGI Less than $900K for Married Filing Jointly, $675K for Head of Household, and $450K for Single, by Expanded Cash Income Percentile, 2021
Model Estimate
T21-0294 - Repeal $10,000 Limit on Deductible State and Local Taxes (SALT) for those with AGI less than $900K for Married Filing Jointly, $675K for Head of Household, and $450K for Single, by Expanded Cash Income Level, 2021
Model Estimate
T21-0292 - Increase Limit on Deductible State and Local Taxes (SALT) to $80,000 for those with AGI less than $900K for Married Filing Jointly, $675K for Head of Household, and $450K for Single, by Expanded Cash Income Level, 2021
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