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T21-0293 - Increase Limit on Deductible State and Local Taxes (SALT) to $80,000 for those with AGI less than $900K for Married Filing Jointly, $675K for Head of Household, and $450K for Single, by Expanded Cash Income Percentile, 2021

Table shows the change in the distribution of federal taxes relative to current law from raising the $10,000 limit on deductible state and local taxes (SALT) to $80,000 for those with adjusted gross income (AGI) less than $900,000 for married filing jointly, $675,000 for head of household, and $450,000 for single filers, by expanded cash income percentile in 2021. The phase out of the increased deduction would occur over a $100,000 range of AGI dependent on filing status. 

December 13, 2021