Protect the State and Local Tax Deduction (SALT)

Treasury
Treasury

As Congress and the administration continue to negotiate a tax reform package, the future deductibility of state and local taxes (SALT) is at risk. This vital deduction supports middle class homeowners and public services that benefit all citizens, such as schools, law enforcement and public safety, transportation and infrastructure. Congress is looking to produce a revenue neutral package, meaning that all tax cuts must be paid for, and SALT is the most valuable deduction available. 

We need city leaders to speak up and tell Congress cities and families cannot afford to pay for tax reform. Learn more about SALT below and take action today.

Take Action to Protect SALT
Learn about SALT
  • More than 43 million American taxpayers claim the SALT deduction, making it the most popular deduction in the federal tax code.
    • SALT benefits the middle class. Nearly 87% of taxpayers who claim the SALT deduction have an adjusted gross income (AGI) under $200,000.
    • Taxpayers in all 50 states – in both Democratic and Republican congressional districts – claim SALT. Of the top 20 highest-SALT congressional districts, 45% have Republican representatives.
    • If Congress eliminates SALT, middle class homeowners will see their taxes increase. Homeowners that make between $50,000 and $200,000 would see an average tax increase of $815 – even if standard deduction is doubled.
  • Read our SALT issue brief to lean more about how SALT gives cities the revenue needed to provide essential services to residents.