SKU: IF11098_2019-03-01.pdf Categories: , Tag:


Author: Joseph S. Hughes, Research Assistant

Release Date: 3/1/2019

Number of Pages:  2

Price: $5.99

Certain taxpayers can reduce their taxable income?and ultimately their federal income tax liability?by claiming the deduction for state and local taxes (SALT) they have paid. Recent changes to the SALT deduction made by the 2017 tax revision, often referred to as the ?Tax Cuts and Jobs Act? (P.L. 115-97), have stimulated public discussion of the tax, its incidence, and potential responses from state and local governments. This In Focus summarizes current law and policy issues; a more extended discussion of the SALT deduction can be found in CRS Report RL32781, Federal Deductibility of State and Local Taxes.