Tax Policy Center

SALT deduction

State and Local Issues: TaxVox
This week, Colorado became the 14 th state to either require or allow some pass-through businesses such as partnerships to pay state income taxes at...
June 24, 2021Kim S. Rueben
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
State and Local Issues: TaxVox
The $10,000 annual limit on the state and local tax (SALT) deduction was one of the most contentious provisions of the 2017 Tax Cuts and...
May 14, 2020Frank Sammartino
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
State and Local Issues: TaxVox
How important was the 2017 Tax Cuts and Jobs Act’s (TCJA’s) cap on the state and local tax (SALT) deduction in the 2018 congressional elections?...
October 8, 2019Noah Zwiefel
: TaxVox
For decades, the debate over tax reform has focused on lowering rates and broadening the tax base. That is, curbing or even eliminating the annual...
July 24, 2019C. Eugene Steuerle
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
: TaxVox
How did key elements of the 2017 Tax Cuts and Jobs Act (TCJA) affect the after-tax incomes of various income groups? And what would happen...
March 26, 2019Howard Gleckman