Fiscal & Regulatory Analysis | Office for Fiscal and Regulatory Analysis

OFRA Simulation S2024–002 - FIGURE

October 16, 2024
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Figure: Substitute SALT Cap with Standard Deduction

Baseline: Current Policy1

Reform: Lowering SALT Cap in Exchange for Raising Standard Deduction, Starting 20262

Calibration: Joint Committee on Taxation-Style Conventional Models3

Budget Window: 2026–2035

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