Tax Policy Center

Fiscal Facts

November 29, 2021
The Tax Cuts and Jobs Act increased the standard deduction and limited the deduction for state and local taxes. In 2018, 11.4% of federal tax returns claimed the SALT deduction nationwide, ranging from 4.3% in West Virginia to 23.9% in Maryland.
Fact: 
The Tax Cuts and Jobs Act increased the standard deduction and limited the deduction for state and local taxes. In 2018, 11.4% of federal tax returns claimed the SALT deduction nationwide, ranging from 4.3% in West Virginia to 23.9% in Maryland.
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