Since 2018, the Main Street Employers coalition has led advocacy efforts to restore the State and Local Tax (SALT) deduction for pass-through businesses. More than a half dozen states have enacted our model legislation to date and, following the 2020 Treasury Department announcement validating our legislative approach, SALT Parity measures are being actively considered in more than a dozen states this year. 
A real-time map showing the status of our SALT Parity efforts across the country, as well as links to key materials, can be found below:

 

 

 

Background & Victories

 

Enacted Legislation

 

Pending Legislation