Back to Modify Limit on Deductible State and Local Taxes (SALT) (January 2025)
Model Estimate T25-0012 – Increase Limit on Deductible State and Local Taxes (SALT) to $200,000 for Married Couples Filing Jointly ($100,000 for Others) T25-0012.xls
(270.5 KB)

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 $200,000 for married couples filing jointly. The limit would increase from $5,000 to $100,000 for married individuals filing a separate return.

For a discussion of the distribution metrics presented in this table, see Measuring the Distribution of Tax Changes.
T25-0012
Model Estimates Type Distribution Tables by Income Percentile
Primary topic Current legislative proposals
Topics Current legislative proposals State and local taxes Income tax (individual) Tax expenditures (individual)
Model Estimates from the same Simulation Run January 23, 2025
Model Estimate
T25-0010 – Options to Modify Limit on Deductible State and Local Taxes (SALT Limit), 2025-34 Fiscal Years
Model Estimate
T25-0011 –Increase Limit on Deductible State and Local Taxes (SALT) to $200,000 for Married Couples Filing Jointly ($100,000 for Others)
Model Estimate Resources
  • Tax Model Resources
  • Guide to Tables
  • Videos
    •