Deduction if marginal rates stay put. For exactly that reason - I don’t think it makes sense to give a windfall to wealthier taxpayers anywhere, particularly in a bill ostensibly addressing the wealth gap as one priority.

I don’t agree with your narrow definition of “double taxation”. There is an element of one entity or the other providing the benefit. Teachers in NY - I know quite a few, including my late brother and his ex wife - will tell you that from Westchester down through the city and across Long Island, teacher salaries vis a vis the rest of the country do not come anywhere close to making up the COL difference. There are states where teachers are too often beneficiaries of the federal SNAP program. NY is not one of them.

We’ll have to agree to disagree about which argument has more merit here. I get what you are saying, but to me that’s why the deduction rather than dollar for dollar credit makes more sense. The correlation between high SALT and lower return per federal tax dollar is not just coincidence.
[Post edited by hoolstoptheheels at 11/17/2021 3:20PM]