March 4, 2024



State and Local Tax (SALT) Deduction

Tax Foundation

November 8, 2021

What Is the State and Local Tax (SALT) Deduction?

The state and local tax (SALT) deduction permits taxpayers who itemize when filing federal taxes to deduct certain taxes paid to state and local governments. The Tax Cuts and Jobs Act (TCJA) capped it at $10,000 per year, consisting of property taxes plus state income or sales taxes, but not both.

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