> SALT exemptions should definitely not be restored - I grew up in the north east where those SALT exemptions are fully utilized but they introduce an illogical perverse motivation for state and local governments to spend freely since any taxes they introduce are essentially just that level of government getting a free non-revokable payment from the federal government.

You've confused the effect of a deduction with that of a 100% credit.

What SALT deductions do is they avoid creating perverse disincentives for state/local taxpayer-funded programs that create economic benefit for both the state/local taxpayers and the federal treasury.