Taxes and Budget

State and local tax (SALT) deduction

15 public statements from 2026 candidates · 1 related bill

§1The range of views

Why this matters: The cap matters most to people who pay high state and local taxes, so it changes federal tax bills in some states far more than in others.

Drafted by AI, then checked for neutral wording in a separate AI review. It describes the question and the main positions, not any candidate's view. Facts link to their sources.

How much of the state and local taxes people pay, such as income and property taxes, they can deduct on their federal return; a 2017 law capped the deduction at $10,000, and a 2025 law raised the cap through 2029, after which it returns to $10,000.1,2

  1. Remove the cap
  2. Keep a higher cap, like the one passed in 2025
  3. Return to a lower cap or limit the deduction further

These options describe policies, not people. The order is not a ranking.

§2What candidates have said

Why this matters: Statements candidates made publicly, summarized in plain words with a link to where they said it. Candidates who haven't spoken publicly on this issue aren't listed.

Drafted by AI from the public sources cited. Each sentence links to its source.

Remove the cap (5)

  • Ritesh Tandon CA-17
    An earlier policy page still on his campaign website says he would remove any limit on the state and local tax deduction.3,4
  • Brad Schneider IL-10
    His campaign website says he has led the charge to repeal the restriction on the state and local tax deduction, which it says raised taxes on many middle-class families in the district.5
  • Sean Kirrane NJ-5
    His campaign website says he would restore the full state and local tax (SALT) deduction.6
  • Rebecca Bennett NJ-7
    The same page lists restoring the SALT deduction in full, which it says would end the double taxation of New Jersey taxpayers' income.7
  • Rob Menendez NJ-8
    Its affordability page lists restoring the full SALT deduction among his goals, describing it as tax fairness for the district.8

Keep a higher cap, like the one passed in 2025 (1)

  • Brian Burley CA-42
    A platform document on his campaign website proposes increasing the state and local tax deduction to $50,000.9

Statements that don't match one option (9)

  • Sam Liccardo CA-16
    His campaign website says removing the cap on the state and local tax deduction would add greatly to the deficit and mostly help the wealthiest taxpayers, and proposes instead doubling the cap, which it describes as $10,000, for all but the wealthiest 5% of homeowners.10
  • George Whitesides CA-27
    His campaign website says he has worked to cut taxes for the middle class by expanding the state and local tax (SALT) deduction.11
  • Young Kim CA-40
    Her campaign website says she worked to pass the 2025 tax law, which it says expanded the state and local tax (SALT) deduction by 300 percent.12
  • Lauren Underwood IL-14
    Her campaign website says she supports legislation to reform the way property taxes are deducted from federal taxes.13
  • Micah Quinney Jones MA-6
    His campaign website's opportunity plan says to raise and modernize the State and Local Tax relief in ways that reflect high-cost states like Massachusetts.14
  • Robbie Mahrou NH-2
    His campaign website says the property tax deduction should stay in place permanently, with no expiration date.15
  • Herb Conaway NJ-3
    His campaign website says he advocates expanding the state and local tax (SALT) deduction.16
  • Josh Gottheimer NJ-5
    His campaign website's About page says he has helped lead efforts to reinstate the state and local tax (SALT) deduction.17
  • Frank Pallone Jr. NJ-6
    The About page says the cap on the state and local tax (SALT) deduction hurts states like New Jersey and that he continues to fight on the issue.18

§3Related bills

Why this matters: Bills from 2023–2026 that bear on this issue, with how Congress handled them.