Tax Policy Center

State and Local Tax (SALT) Deduction (November 2021)

Campaigns, Proposals, and Reforms: Distribution Tables by Income Level

Table shows the change in the distribution of federal taxes relative to current law from raising the limit on deductible state and local taxes (SALT) from $10,000 to $72,500, by expanded cash income level in 2021.

November 3, 2021
Campaigns, Proposals, and Reforms: Distribution Tables by Income Percentile

Table shows the change in the distribution of federal taxes relative to current law from raising the limit on deductible state and local taxes (SALT) from $10,000 to $72,500, by expanded cash income percentile in 2021.

November 3, 2021
State and Local Issues: Distribution Tables by Income Level

Table shows the change in the distribution of federal taxes relative to current law from raising the limit on deductible state and local taxes (SALT) from $10,000 to $80,000, by expanded cash income level in 2021.

November 12, 2021
State and Local Issues: Distribution Tables by Income Percentile

Table shows the change in the distribution of federal taxes relative to current law from raising the limit on deductible state and local taxes (SALT) from $10,000 to $80,000, by expanded cash income percentile in 2021.

November 12, 2021
Campaigns, Proposals, and Reforms: Distribution Tables by Income Level

Table shows the change in the distribution of federal taxes relative to current law from repealing the $10,000 limit on deductible state and local taxes (SALT) for those with adjusted gross income (AGI) less than $400,000, by expanded cash income level in 2021. The phase in limit would be between $400,000 and $500,000 of AGI.

November 17, 2021
Campaigns, Proposals, and Reforms: Distribution Tables by Income Percentile

Table shows the change in the distribution of federal taxes relative to current law from repealing the $10,000 limit on deductible state and local taxes (SALT) for those with adjusted gross income (AGI) less than $400,000, by expanded cash income percentile in 2021. The phase in limit would be between $400,000 and $500,000 of AGI.

November 17, 2021
Campaigns, Proposals, and Reforms: Distribution Tables by Income Level

Table shows the change in the distribution of federal taxes relative to current law from raising the limit on deductible state and local taxes (SALT) from $10,000 to $25,000, by expanded cash income level in 2021.

December 8, 2021
Campaigns, Proposals, and Reforms: Distribution Tables by Income Percentile

Table shows the change in the distribution of federal taxes relative to current law from raising the limit on deductible state and local taxes (SALT) from $10,000 to $25,000, by expanded cash income percentile in 2021.

December 8, 2021
Campaigns, Proposals, and Reforms: Distribution Tables by Income Level

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 $25,000 for those with adjusted gross income (AGI) less than $400,000, by expanded cash income level in 2021. The phase out limit would be between $400,000 and $500,000 of AGI.

December 8, 2021
Campaigns, Proposals, and Reforms: Distribution Tables by Income Percentile

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 $25,000 for those with adjusted gross income (AGI) less than $400,000, by expanded cash income percentile in 2021. The phase out limit would be between $400,000 and $500,000 of AGI.

December 8, 2021
Campaigns, Proposals, and Reforms: Distribution Tables by Income Level

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 $400,000, by expanded cash income level in 2021. The phase out limit would be between $400,000 and $475,000 of AGI.

December 10, 2021
Campaigns, Proposals, and Reforms: Distribution Tables by Income Percentile

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 $400,000, by expanded cash income percentile in 2021. The phase out limit would be between $400,000 and $475,000 of AGI.

December 10, 2021
Campaigns, Proposals, and Reforms: Distribution Tables by Income Level

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 level 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
Campaigns, Proposals, and Reforms: Distribution Tables by Income Percentile

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
Campaigns, Proposals, and Reforms: Distribution Tables by Income Level

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

December 13, 2021
Campaigns, Proposals, and Reforms: Distribution Tables by Income Percentile

Table shows the change in the distribution of federal taxes relative to current law from repealing the $10,000 limit on deductible state and local taxes (SALT) for those with 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 in limit occur over a $100,000 range of AGI dependent on filing status.

December 13, 2021
Campaigns, Proposals, and Reforms: Other Tables

Table summarizes the distributional impact relative to current law of several options to reform the state and local tax (SALT) deduction by both expanded cash income level and percentile for 2021.

December 21, 2021