The 2017 Tax Cuts and Jobs Act, signed by President Trump, capped the deduction for state and local taxes paid (SALT) at $10,000 per year through 2025, after which the cap is scheduled to expire. The cap was undoubtedly a punitive measure designed to bring the cost of their tax giveaway to the rich and corporations down by reducing tax breaks for residents primarily in states that voted Democratic in 2016. It is this political backdrop that has led a bipartisan group of Congressmembers to seek speeding up the repeal of that cap at a cost of roughly $100 billion in 2022 alone. The Institute on Taxation and Economic Policy has analyzed the effects of repeal and finds that the tax cut would exacerbate racial inequities.

Not Worth Its SALT: Tax Cut Proposal Overwhelmingly Benefits Wealthy, White Households
Institute on Taxation and Economic Policy, April 20, 2021