What's the SALTernative?

The state and local tax (SALT) deduction and alternative minimum tax (AMT) are scheduled to change next year. We'll walk you through these policies and allow you to model your custom reform.

This tool starts by describing the SALT deduction and AMT, both under current law (given the expiration of the Tax Cuts and Jobs Act (TCJA) in 2026) and under current policy(if the TCJA was extended beyond 2025). Then we'll explain these policies in the context of sample households. Finally, we'll put you in the driver's seat — you can design and simulate a range of SALT and AMT reforms, and we'll calculate how it affects the US and your household. Let's dive in!

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