Latest version of Trump’s ‘big, beautiful bill’ raises SALT deduction cap to $40,000: What it means for you

Latest version of Trump’s ‘big, beautiful bill’ raises SALT deduction cap to $40,000: What it means for you


In the Senate’s version of the reconciliation bill, pushed heavily by House Republicans, the SALT deduction would allow people to deduct up to $40,000 per year for five years from their federal taxes. Once an individual’s annual income hits $500,000, the SALT deduction phases out.

While the bill is still awaiting a final vote in the House, Republicans in the lower chamber are expected to pass it by July 4, meeting Trump’s self-imposed deadline.

If and when the bill passes, here’s what the new SALT deduction provisions mean for you:

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What does SALT mean?

When they file, taxpayers have two choices: the standard deduction or the itemized deduction, which includes SALT — whichever is greater. In tax year 2025, the standard deduction was $15,000 for single filers

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