How much income tax a household pays to Washington and to its state, at each income level, and what lifting the cap on the state and local tax deduction would do in each state.
| Income (AGI) | Federal | State | Combined |
|---|---|---|---|
| $10,000 | 0.0% | 0.5% | 0.5% |
| $20,000 | 2.5% | 1.0% | 3.5% |
| $30,000 | 5.2% | 1.3% | 6.5% |
| $50,000 | 7.9% | 2.6% | 10.5% |
| $75,000 | 10.8% | 4.2% | 15.0% |
| $100,000 | 13.6% | 5.5% | 19.1% |
| $150,000 | 16.8% | 6.7% | 23.6% |
| $200,000 | 18.6% | 7.4% | 26.0% |
| $300,000 | 23.1% | 8.0% | 31.1% |
| $500,000 | 27.9% | 9.0% | 36.8% |
| $750,000 | 30.5% | 9.8% | 40.3% |
| $1,000,000 | 32.1% | 10.4% | 42.6% |
Effective rate is income tax paid divided by AGI. Top rate includes 1% mental health surcharge on income above $1M
| State | Itemizers | Combined state and local rate | Filers affected | Average deduction gain | Federal deficit effect |
|---|---|---|---|---|---|
| California | 19.1% | 8.8% | 3.5M | $8,200 | +$6.8B |
| Texas | 9.7% | 6.2% | 0.8M | $0 | $0.0B |
| Florida | 8.2% | 5.3% | 0.5M | $0 | $0.0B |
| New York | 21.5% | 12.2% | 2.1M | $14,100 | +$7.1B |
| Pennsylvania | 12.3% | 8.9% | 0.6M | $2,400 | +$0.4B |
| Illinois | 13.4% | 9.8% | 0.8M | $4,600 | +$0.9B |
| Ohio | 10.8% | 8.1% | 0.4M | $200 | +$0.0B |
| Georgia | 10.8% | 6.9% | 0.4M | $800 | +$0.1B |
| North Carolina | 9.7% | 6.4% | 0.3M | $0 | $0.0B |
| Michigan | 10.4% | 7.1% | 0.3M | $100 | +$0.0B |
These are approximations from state tax parameters (Tax Foundation 2025) and Census ACS 2023 incomes. Local income, property and sales taxes are not modelled. The state module still measures the SALT cap against the old $10,000 limit; under current law the cap is $40,000 through 2029 and returns to $10,000 in 2030, so read the SALT figures as a pre-2025 picture.