新的税法将SALT的扣减上限提高到40 000美元,使高税收州的房主受益。 New tax law raises SALT deduction cap to $40,000, benefiting homeowners in high-tax states.

新税法将2025年SALT的扣除上限从10 000美元提高到40 000美元,到2029年每年增加1%。 The new tax law increases the SALT deduction cap from $10,000 to $40,000 for 2025, with annual 1% increases until 2029. 这有利于高税区和调整后总收入低于500 000美元的家庭所有者。 This benefits homeowners in high-tax areas and those with a modified adjusted gross income (MAGI) under $500,000. 对于50万至60万美元的MAGI,每一美元超过50万美元的扣除额将减少30%,而超过60万美元的扣除额则被限制在1万美元. For MAGI between $500,000 and $600,000, the deduction is reduced by 30% for every dollar over $500,000, while those above $600,000 are capped at $10,000. 其他非分类商和一些通过实体的合作伙伴可能不会获得同样的利益. Non-itemizers and some pass-through entity partners may not benefit as much.