Tax Policy Center

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T18-0141 - Repeal $10,000 Limit on Deductible State and Local Taxes; Baseline: Current Law; Distribution of Federal Tax Change by Expanded Cash Income Level, 2025

Table shows the distributional effects by expanded cash income level in 2025 of repealing the $10,000 limit on deductible state and local taxes effective retroactively to 01/01/2018. Baseline is the law in place for 2025 as of 9/24/2018. For more information on TPC’s baseline definitions, see:

September 24, 2018