Tax Policy Center

SALT cap

State and Local Issues: TaxVox
With Joe Biden in the White House and narrow control of the Congress, Democrats are likely to try to restore the full state and local...
January 14, 2021Leonard E. BurmanTracy GordonNikhita Airi
Federal Budget and Economy: TaxVox
Looking forward to the great partisan battle over the next COVID-19 relief bill? You may be disappointed. Nancy Pelosi already has won.
July 28, 2020Howard Gleckman
Individual Taxes: TaxVox
The major individual income tax provisions in the House-passed Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act would cut taxes by an average of...
May 22, 2020Howard Gleckman
State and Local Issues: TaxVox
Has the $10,000 cap on the state and local tax (SALT) deduction included in the 2017 Tax Cuts and Jobs Act produced a mass migration...
February 10, 2020Lucy DadayanNoah Zwiefel
Individual Taxes: TaxVox
What happens when policymakers are not just trying to change economic behavior with tax policy? What happens when they're mad at an individual or organization?
November 6, 2019Renu Zaretsky
Individual Taxes: TaxVox
A new Tax Policy Center analysis finds that the vast majority of households that paid the Alternative Minimum Tax (AMT) before the 2017 Tax Cuts...
July 10, 2019Leonard E. Burman
: TaxVox
In a new paper , my former Tax Policy Center colleague Daniel Berger and I calculate that the 2017 Tax Cuts and Jobs Act (TCJA)...
June 5, 2019Eric Toder
: TaxVox
With Tax Day here, taxpayers are scrambling to finish up their returns—both federal and state (that is, if their state has an individual income tax)...
April 15, 2019Lucy Dadayan
Individual Taxes: TaxVox
Repealing the SALT Deduction Cap Would Largely Benefit High-Income Households, TPC Finds Only about 9 percent of households would benefit from repeal of the Tax...
September 24, 2018Howard Gleckman
: TaxVox
As warned earlier , Treasury proposed rules to block a state and local tax (SALT) deduction workaround strategy that had been adopted by New York...
August 24, 2018Steven M. Rosenthal