Materials referenced in the podcast

• Greenberg, S. The most popular itemized deductions. Tax Foundation. 29 February 2016.

• State and local tax deduction. Tax Foundation.

• Berman, Russell. How the Build Back Better Act could backfire on Democrats. The Atlantic, 19 November 2021.

• Full estimates of the House Build Back Better Act. Committee for a Responsible Federal Budget. 18 November 2021.

• Farmer, L. How states are letting small businesses avoid the SALT cap on their tax returns. Forbes, 1 July 2021.

Additional readings and resources

• Gleckman, H. A $25,000 SALT deduction cap would be modest improvement over the House's $80,000 version. Forbes, 9 December 2021.

• SALT cap repeal below $500,000 still costly and regressive. Committee for a Responsible Federal Budget, 19 November 2021.

• Dore, K. These states offer a workaround for the SALT deduction cap. CNBC, 7 December 2021.