Has The Salt Tax Cap Changed 2025 Washington State. As the personal income tax provisions of the federal tax cuts and jobs act of 2017 are scheduled to sunset at the end of 2025, the fate of the $10,000 cap on the deduction for. Specifically, the tcja revised code sec.

Any changes to lift the cap would primarily benefit higher earners and make the tax code more regressive. In 2017, the tax cuts and jobs act overhauled federal tax code, capping the salt deduction at $10,000 per year for property taxes plus state income or sales taxes..