This chart provides a high-level comparison of the state and local tax (SALT) deduction rules for individuals, C corporations, and pass-through entities (PTEs). The chart demonstrates (i) the increasing complexity of the state and local tax (SALT) deduction among PTEs and C corporations that resulted from the Tax Cuts and Jobs Act of 2017, and (ii) the significant disparate tax treatment among specified service trades or businesses (SSTBs), non-SSTBs, and C corporations that would result from the House’s version of the One Big Beautiful Bill Act.
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State and Local Tax Deduction Chart
May 29, 2025 · 63.1 KB Download
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Download the State and Local Tax Deduction Chart
File name: PTET SALT Deduction Chart.pdf
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