screen-shot-2019-02-11-at-8-26-41-pm-3983377A provision in the Tax Cuts and Jobs Act (TCJA), the federal tax law enacted in December 2017, capped at $10,000 the amount of salt and local tax (SALT) payments that could be deducted from federal income tax liabilities. The SALT cap poses a concern for high-tax states, such as New York, which is especially reliant on the personal income tax revenues from its high-income earners, many of whom experienced an effective tax increase.

E.J. McMahon, the Empire Center’s research director and a former deputy state tax commissioner, has been the leading voice in warning about both the impact of SALT repeal and New York’s dependence on its top-heavy PIT base. Some of his work on the subject is listed below.



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