Will the salt cap expire? A look at the 2030 reversion deadline
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3 min read
According to the "One Big Beautiful Bill Act" (OBBBA) signed in July 2025, the increased State and Local Tax (SALT) deduction limit will revert to its original $10,000 cap after tax year 2029. The answer to "will the salt cap expire?" is yes, but not in the way many originally expected, with a temporary extension now in effect that offers relief for a few years.
