Business
Some taxpayers get a full state and local tax deduction

Most taxpayers can only reminisce about benefiting from a full state and local tax deduction on their federal tax return this tax season. The ability for individual taxpayers to claim unlimited SALT deductions ended in 2018, when the Tax Cuts and Jobs Act enacted a $10,000 cap.
But in recent years, many individuals have legally crossed the limit and received equivalent benefits from the full SALT deduction.