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  2. State and local tax deduction - Wikipedia

    en.wikipedia.org/wiki/State_and_local_tax_deduction

    The state and local tax deduction (SALT deduction) is a United States federal itemized deduction that allows taxpayers to deduct certain taxes paid to state and local governments from their adjusted gross income. The SALT deduction is intended to avoid double taxation by allowing taxpayers to deduct state and local taxes from their federal ...

  3. FACT CHECK: Michael Bennet Claims SALT Benefits The ... - AOL

    www.aol.com/fact-check-michael-bennet-claims...

    SALT allows taxpayers who itemize to when filing federal taxes to deduct certain taxes that would be paid to state and local governments, according to the Tax Foundation. Additionally, the SALT ...

  4. Trump Vows To Restore SALT Deduction, Promising Relief ... - AOL

    www.aol.com/trump-vows-restore-salt-deduction...

    The State and Local Tax (SALT) deduction, a long-standing feature of the U.S. tax code, was capped at $10,000 as part of the 2017 Tax Cuts and Jobs Act – a signature piece of legislation during ...

  5. Trump pledges to restore SALT deduction ahead of rally in tax ...

    www.aol.com/news/trump-pledges-restore-salt...

    The IRS estimated that in 2018, ... “Repealing SALT would lower the effective tax rate on the state’s top earners by 37%,” he said back in 2021. “The state’s new, top 10.9% tax rate ...

  6. Rate schedule (federal income tax) - Wikipedia

    en.wikipedia.org/wiki/Rate_schedule_(federal...

    The origin of the current rate schedules is the Internal Revenue Code of 1986 (IRC), [2] [3] which is separately published as Title 26 of the United States Code. [4] With that law, the U.S. Congress created four types of rate tables, all of which are based on a taxpayer's filing status (e.g., "married individuals filing joint returns," "heads of households").

  7. Alternative minimum tax - Wikipedia

    en.wikipedia.org/wiki/Alternative_minimum_tax

    Each year, high-income taxpayers must calculate and then pay the greater of an alternative minimum tax (AMT) or regular tax. [9] The alternative minimum taxable income (AMTI) is calculated by taking the taxpayer's regular income and adding on disallowed credits and deductions such as the bargain element from incentive stock options, state and local tax deduction, foreign tax credits, and ...

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