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Table shows the change in the distribution of federal taxes, by expanded cash income percentile in 2025, of a proposal to increase the $10,000 limit on deductible state and local taxes (SALT deduction) to $40,000 for married couples filing jointly. The limit would increase to $20,000 for other filing statuses.
For a discussion of the distribution metrics presented in this table, see Measuring the Distribution of Tax Changes.
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T25-0003 – Increase Limit on Deductible State and Local Taxes (SALT) to $40,000 for Married Couples Filing Jointly ($20,000 for Others), Distribution by ECI Level, 2025
T25-0005 – Increase Limit on Deductible State and Local Taxes (SALT) to $60,000 for Married Couples Filing Jointly ($30,000 for Others), Distribution by ECI Level, 2025
T25-0006 – Increase Limit on Deductible State and Local Taxes (SALT) to $60,000 for Married Couples Filing Jointly ($30,000 for Others), Distribution by ECI Percentile, 2025
T25-0007 – Increase Limit on Deductible State and Local Taxes (SALT) to $80,000 for Married Couples Filing Jointly ($40,000 for Others), Distribution by ECI Level, 2025
T25-0008 – Increase Limit on Deductible State and Local Taxes (SALT) to $80,000 for Married Couples Filing Jointly ($40,000 for Others), Distribution by ECI Percentile, 2025
T25-0009 – Options to Modify Limit on Deductible State and Local Taxes (SALT Limit), Impact on Tax Revenue, 2025-34 Fiscal Years
