Salt Tax Deduction 2026 Tax Deduction. Salt deductions refer to the federal tax deduction for state and local taxes paid during the year. We explore the salt cap and salt deduction data to see who benefits from the state and local tax deduction.

For the 2024 tax year, the standard deduction is $14,600 for single filers and $29,200 for married couples filing jointly. The tcja also stopped personal exemptions and capped the state and local tax (salt) deduction.