SALT Cap Cost Western New Yorkers Millions

The 2017 TCJA Targeted Blue States’ Wallets

When Trump signed the 2017 Tax Cuts and Jobs Act (TCJA), he didn’t just slash taxes for billionaires — he stuck it to blue states like New York. The law capped the deduction for state and local taxes (SALT) at just $10,000, hitting taxpayers in high-cost areas hard. That cap didn’t just punish New Yorkers — it helped fund tax breaks for the wealthy. And it made New York’s federal balance of payments problem even worse. The Empire State already sends billions more to Washington than it gets back.

Before the Tax Cuts and Jobs Act

Taxpayers could deduct:

✅ State and local income taxes or state and local sales taxes (you could choose one).
✅ State and local property taxes (like real estate taxes on your home).
✅ Personal property taxes (like motor vehicle taxes based on value).

And:

• There was no $10,000 limit — if you paid $20,000, $30,000, or even $50,000 in combined state, local, and property taxes, you could deduct the full amount.
• High-tax states like New York, New Jersey, and California benefitted the most, because taxpayers routinely deducted large amounts.

Example Pre-2017:

• You paid $8,000 in New York State income tax,
• $12,000 in local property taxes,
• and $400 in vehicle taxes.
• Total deduction: $20,400.

✅ You could deduct the full $20,400 from your taxable income.

Trump’s SALT Cap Is the $750 Price Tag Every New Yorker Pays

Before Trump’s tax law, the average New Yorker deducted $22,168 in state and local taxes. Then came the 2017 TCJA— with one signature, over $12,000 in deductions vanished. Every man, woman, and child in New York forks over an extra $750 to the federal government each year to help subsidize tax cuts for billionaires. And it’s not just a wallet hit: for every $1 lost to the SALT cap, New York’s economy loses $1.17 in output, and 107,000 jobs are gone, mostly in metro NYC.

The SALT Cap Is About to Expire, But Republicans Don’t Want to Talk About It

The $10,000 cap on SALT deductions will disappear at this year’s end. When the Trump Tax Cuts and Jobs Act expires, New Yorkers can again deduct all their state and local taxes on their federal returns. That means $12 billion in New Yorkers’ pockets and a smaller hole in the state’s brutal federal balance-of-payments deficit.

But no one’s talking about it. All the talk is about extending Trump’s tax cuts, which mainly benefit the wealthiest Americans. Even Western New York Republicans Nick Langworthy (NY-23) and Claudia Tenney (NY-24) support the TCJA’s extension.

Trump Promised to Kill the SALT Cap He Created

On the campaign trail, Trump showed up on Long Island and vowed to “get SALT back” if re-elected — a slick reversal of the policy he signed into law in 2017. On Truth Social, he even posted:

“I will turn it around, get SALT back, lower your Taxes…”

However, Trump’s economic advisor, Stephen Moore, immediately started walking it back. He floated a plan to double the cap to $20,000—maybe—and only for married couples. In other words, it was not a repeal, and it was not what Trump promised.

So much for “getting SALT back.” It’s more like rubbing SALT in the wound — again.

GOP’s ‘Salty Five’ Threaten to Tank Tax Bills Without SALT Relief

They’re called the “SALTY Five”. This crew of House Republicans from high-tax, blue-leaning states is drawing a red line: No SALT relief, no tax deal. They say the $10,000 cap on SALT deductions, imposed by Trump’s 2017 Tax Cuts and Jobs Act, is bleeding their constituents dry, and they’re not signing off on any new tax legislation unless that cap gets lifted.

They are:

Rep. Nick LaLota (R–NY1)

Eastern Long Island — Suffolk County, Brookhaven, Riverhead
LaLota says he wants a “reasonable” increase to the SALT deduction before he’ll support anything that resembles a broader tax deal.

Rep. Andrew Garbarino (R–NY2)

South Shore of Long Island — Suffolk and Nassau Counties
Garbarino is crystal clear: No SALT relief? No vote. He’s demanding financial fairness for homeowners in his high-tax district.

Rep. Mike Lawler (R–NY17)

Lower Hudson Valley — Rockland, Putnam, parts of Westchester
Lawler’s leading the charge. He’s proposed raising the cap to $60,000 for individual filers, arguing it’s the only way to give middle-class families real relief. He’s already taken heat at a local town hall, where angry voters grilled him over inaction on SALT. Message received.

Rep. Tom Kean Jr. (R–NJ7)

North-Central New Jersey — Union, Somerset, Morris Counties
Kean says expanding the SALT deduction isn’t a luxury — it’s survival for his suburban constituents who are tired of getting hammered every April.

Rep. Young Kim (R–CA40)

Orange County, California — Anaheim Hills, Yorba Linda, Fullerton
Kim’s district might be sunny, but her taxpayers are burning from the SALT cap. She’s backing the push for real reform.

With Republicans holding the House by a thread, the SALTY Five have power, and they’re using it. All five represent swing districts that could easily flip blue in 2026. And the pressure is rising. Lawler’s town hall wasn’t just awkward — it was a warning shot. Constituents are watching. They’re fed up. And they’re not buying excuses.

If GOP leadership doesn’t act fast, they may find themselves not just short on SALT relief, but short on votes.

Langworthy and Tenney Are Missing in (Tax) Action

While the “SALTY Five” are throwing elbows to get tax relief for their high-tax districts, Western New York’s Nicholas Langworthy (R–NY23) and Claudia Tenney (R–NY24) are doing… absolutely nothing.

These two Republicans are nowhere to be seen on the fight to lift the SALT cap even though their own constituents are getting walloped by it. Residents in NY-23 and NY-24 send more to Washington than they’ll ever get back, and the 2017 SALT cap just made that worse. It’s already cost families across their districts millions.

But Langworthy’s silent. And Tenney? She’s actually bragging about voting for it.

Back in 2017, Tenney represented NY-22 when she proudly backed the Tax Cuts and Jobs Act, including the now-notorious SALT cap.

Voters weren’t impressed. Tenney lost her seat in 2018 to Democrat Anthony Brindisi after just one term. But she came back in another, more Republican-friendly district, but still ignoring the SALT disaster she helped create.