Back to Modify Limit on Deductible State and Local Taxes (SALT) (January 2025)
Model Estimate T25-0001 – Increase Limit on Deductible State and Local Taxes (SALT) to $20,000 for Married Couples Filing Jointly, Distribution by ECI Level, 2025 T25-0001.xls
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Table shows the change in the distribution of federal taxes, by expanded cash income level in 2025, of a proposal to increase the $10,000 limit on deductible state and local taxes (SALT deduction) to $20,000 for married couples filing jointly. The limit would increase from $5,000 to $10,000 for married individuals filing a separate return.
T25-0001
Model Estimates Type Distribution Tables by Income Level
Primary topic Current legislative proposals
Topics Current legislative proposals State and local taxes Tax expenditures (individual) Income tax (individual)
Model Estimates from the same Simulation Run January 8, 2025
Model Estimate
T25-0002 – Increase Limit on Deductible State and Local Taxes (SALT) to $20,000 for Married Couples Filing Jointly, Distribution by ECI Percentile, 2025
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