answer the questions

SALT (especially the SALT cap)
Please discuss the SALT cap as it relates to federal and state income taxes. You are free to write what you feel is important, and you don’t need to try to cover everything. I am looking for thoughtfully written papers, not simple paraphrasing of and internet article.
If you need some topics to get started, you may want to consider: The history of the cap, how it affects individual income taxes, how it affects state income taxes, the relationship between federal and state tax receipts from income taxes. Who wins, who loses as individuals, groups, and states. The specifics of tax rules regarding this cap. And, congressional action both taken and considered. You don’t need to cover all topics, you may write in-depth on a particular aspect of the cap.
DO NOT: Copy and paste from other sources.

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