<p>Republicans in the GOP-led House are struggling to reach an agreement for the state and local tax (SALT) deduction cap being considered for President Donald Trump&#8217;s &#8220;one big, beautiful bill.&#8221;</p>
<p>In the 389-page tax package <a href="https://www.dailywire.com/news/trumps-one-big-beautiful-bill-gets-no-tax-on-tips-and-overtime" target="_blank" rel="noopener">released</a> on Monday, there was a provision to increase the SALT deduction cap to $30,000 for individuals earning $400,000 or less, up from the current $10,000 limit from the 2017 Tax Cuts and Jobs Act that is set to expire at the end of this year.</p>
<p>The House Ways and Means Committee advanced the tax measure in a 26-19 vote along party lines on Wednesday morning, but Republicans from high-tax blue states such as New York, New Jersey, and California are fighting for a higher ceiling.</p>
<p>After Ways and Means Chairman Jason Smith (R-MO) posted on X a <a href="https://www.dailywire.com/news/trump-works-fry-cooker-at-mcdonalds-roasts-kamala-ive-now-worked-15-minutes-more-than-she-has" target="_blank" rel="noopener">photo</a> of Trump at McDonald&#8217;s and saying, &#8220;Thanks for playing, @WaysMeansCmte,&#8221; Rep. Mike Lawler (R-NY) <a href="https://x.com/lawler4ny/status/1922652928638173652" target="_blank" rel="noopener">replied</a>, &#8220;You forgot to add SALT with those fries, Chairman.&#8221;</p>
<blockquote class="twitter-tweet">
<p dir="ltr" lang="en">You forgot to add SALT with those fries, Chairman. 🧂 🍟 <a href="https://t.co/QhGAUZjxla">https://t.co/QhGAUZjxla</a></p>
<p>— Mike Lawler (@lawler4ny) <a href="https://twitter.com/lawler4ny/status/1922652928638173652?ref_src=twsrc%5Etfw">May 14, 2025</a></p></blockquote>
<p>GOP lawmakers who want a SALT deduction cap increase have star power in Rep. Elise Stefanik (R-NY), who is considering a run for New York governor after Trump pulled her nomination to become U.S. ambassador to the United Nations. She joined other New York Republicans for a May 8 statement that <a href="https://x.com/theblaze/status/1922021280120766600" target="_blank" rel="noopener">warned</a> a flat $30,000 SALT deduction cap would not get their support.</p>
<p>&#8220;[It] risks derailing President Trump’s One Big Beautiful Bill,&#8221; they said. &#8220;New Yorkers already send far more to Washington than we get back — unlike many so-called &#8216;low-tax&#8217; states that depend heavily on federal largesse. A higher SALT cap isn’t a luxury. It’s a matter of fairness. We reject this offer.&#8221;</p>
<p>Some House conservatives, who are focused on cutting how much the federal government spends and reining in a national debt that is approaching $37 trillion, have voiced reservations about the SALT deduction cap.</p>
<p>&#8220;The top Congressional districts taking advantage of SALT (State &amp; Local Tax) deductions (i.e., they have high state &amp; local taxes on high incomes. Mostly Dem, heavily CA, Swamp (MD, VA), &amp; NY,&#8221; Rep. Chip Roy (R-TX) <a href="https://x.com/chiproytx/status/1917715364605223414" target="_blank" rel="noopener">said</a> in a post on X last month. &#8220;In fairness, property taxes in TX are horrible, but we shouldn’t subsidize that either!&#8221;</p>
<p>Democrats are pushing in the opposite direction.</p>
<p>House Minority Leader Hakeem Jeffries (D-NY) <a href="https://x.com/hakeemjeffries/status/1920839627113480620" target="_blank" rel="noopener">indicated</a> that he would rather not have a SALT deduction cap at all, as it was before the 2017 tax law, saying on X that Republicans &#8220;must now fully restore it or be completely exposed for their phony advocacy.&#8221;</p>
<p>The New York Post <a href="https://nypost.com/2025/05/14/us-news/house-lawmakers-debate-medicaid-reform-salt-deductions-caps-in-contentious-marathon-markup-sessions-for-trumps-big-beautiful-bill/" target="_blank" rel="noopener">reported</a> that Rep. Tom Suozzi (D-NY) offered an amendment to increase the SALT deduction cap to $80,000 and pay for it by raising the tax rate on top earners from 37% to 39.6%, but that proposal was rejected by the Ways and Means Committee.</p>
<p>Trump himself seems to be on board with a change.</p>
<p>During the 2024 campaign, Trump <a href="https://www.cnbc.com/2024/09/17/trump-salt-tax-law.html" target="_blank" rel="noopener">posted</a> on Truth Social that he would &#8220;get SALT back.&#8221; CNBC <a href="https://www.cnbc.com/2025/03/12/salt-deduction-trumps-tax-cuts.html" target="_blank" rel="noopener">noted</a> that after Trump began his second term, he told Fox News that he would &#8220;love to see something happen on SALT.&#8221;</p>
<p>Lawmakers will now have to negotiate a resolution before the tax package is added to other parts of the &#8220;one big, beautiful bill&#8221; and a final vote by the full House. Republicans have a <a href="https://pressgallery.house.gov/member-data/party-breakdown" target="_blank" rel="noopener">220-213 majority</a>, meaning there can only be a few defectors for the bill to pass if all Democrats vote against it.</p>
<p>Speaker Mike Johnson (R-LA) reportedly <a href="https://x.com/thehill/status/1922650573746082114" target="_blank" rel="noopener">predicted</a> that Republicans would need until the weekend to reach a deal on SALT. He&#8217;s been gunning to have the House finish up with the overall spending bill by Memorial Day.</p>
<p>&#8220;We have a delicate balance to maintain to get 218 votes on one of the largest and most comprehensive and complex pieces of legislation that&#8217;s ever been drafted by Congress,&#8221; Johnson said, per a <a href="https://x.com/mychaelschnell/status/1922654897213673641" target="_blank" rel="noopener">post</a> on X from a congressional journalist. &#8220;So yeah, my concern is always the vote total, but I&#8217;m very confident that we&#8217;ll be able to deliver that.&#8221;</p>

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This Tax Deduction Cap Threatens To Derail Trump’s ‘One Big, Beautiful Bill’