Tax Policy Center

Fiscal Facts

July 22, 2019
State and Local Tax Deduction by AGI
Fact: 
About 30% of all individual income tax returns claimed the SALT deduction in 2016, and over 93% of returns with AGI over $200,000. The 2017 tax law changes will sharply reduce both the share of returns claiming the deduction and the amount of the deduction claimed.