The proposed Build Back Better Plan (BBB) which is currently with the Senate, takes a step toward addressing the much talked about state and local income tax deduction, better known as SALT. When the Tax Cut Jobs Act was passed, SALT was capped at $10,000. This impacted high income tax states like New York and California. Now, the proposes to increase the amount from $10,000 to $80,000. The Senate will likely change this.