Fred Delcina

Salt Deduction Limit 2024. However, that limit, known as the salt “cap” expires at the end of 2025, prompting debate on whether lawmakers should renew. So while this act lowered our personal income tax levels, it increased the standard deduction used by most of our taxpayers.

Before 2018, there was no limit on the amount that could be deducted. The bill would have raised the cap on state and local taxes, or salt, that married couples could deduct from their federal tax returns.