Lesson library/OBBBA 2025 — What Changed for Tax Year 2026
Intermediate12 min

The $40,400 SALT cap (2026)

Cap went from $10K to $40K in 2025, +1%/yr through 2029. AGI phasedown ~$505K back to $10K. MFS halves it. Reverts to $10K in 2030.