> SALT deductions are a massive tax break for the wealthy.

How?

The point of being able to deduct state and local taxes from federal ones is to devolve power to as local a level of government as possible. You've already paid the local authorities some taxes, so now you owe the federal government less.

SALT limits do the opposite of that.

SALT is a tax break for the rich because state and local taxes are progressive, the rich pay more per dollar earned, and the rich are much less likely to be taking the standard deduction.

And when a state like New York or California decides to raises income taxes, it should not be understood that they are strengthening their participation in any power devolution scheme. It could work that way, but it doesn't. The Feds do not generally delegate their services like that.

When I bought my home in 2008, I made $80k, and mortgage + taxes allowed me to itemize my charitable and some work expenses. It was not a ton of money, but helped with the community work that I do.

I wasn’t exactly living in the gutter, but would say I was “rich”.

> the rich are much less likely to be taking the standard deduction.

Not sure what that has to do with SALT deductions. My understanding is they were on top of the standard deduction, not as an additional line on itemized deductions.