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SALT deduction cap, 2026 (married filing separately $20,200; phases down above $505,000 MAGI to a $10,000 floor)

$40,400
Verified July 18, 2026 · 26 U.S.C. 164(b)(7), applicable limitation amount for state and local taxes ($40,400 for 2026), as amended by the One Big Beautiful Bill Act (Pub. L. 119-21)
Was $40,000 (2025)
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