Salt Deduction Expires 2025. As lawmakers decide what to do, they'll be debating. This is the final tax year for a cap on the federal government's state and local tax (salt) deduction,.

The congressional budget office estimates. Specifically, the salt deductibility act would amend section 164 (b) of the internal revenue code of 1986 to repeal the limitation on the deduction of state and local property and.