Analysis of the SALT Cap and its Impact

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Ted Peterson of the University of North Texas Ryan College of Business discusses the SALT deduction cap and its potential paths forward as the 2025 sunset date approaches.

Read Peterson's article, "The SALT Cap: Looking Beyond 2025."

Listen to our previous episode on the SALT cap, "Recapping States’ SALT Cap Workarounds."

For additional coverage, read the following articles in Tax Notes:

• Hawaii Enacts Fixes for SALT Cap Workaround
• California Senate OKs Change to SALT Cap Workaround Rules
• Ways and Means Launches Tax Teams Ahead of 2025 TCJA Expirations
• It’s Policy vs. Politics in 2025’s Super Bowl of Tax

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• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart