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SALT Deduction Cap in 2026: The $40,000 Limit, the Income Phase-Down and Pass-Through Entity Tax Elections
OCT 26, 2026·4 min read·Roshan R·United States
The SALT deduction cap rose to $40,000 for 2025 and moves up slightly in 2026, but high earners lose part of it. See how the phase-down works and where pass-through entity tax elections fit in.
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