viewpoint), you and RQ (that see it from partisan viewpoint) and me is you are looking at the SALT cap as a takeaway, or worse with the partisan BS about adversely impacting and "targeting" Blue states (while giving a complete pass to the Dem leaders that made them high SALT states to begin with). I see it as a good correction of a past wrong in our Tax code, or loopholes if you will.

Feds and State/Local are two separate and distinct groups taxing income to fund their level of services. If you make $100K of taxable income, the Feds should tax that the same regardless of what state you live in. The State/Local is taxing their residents for the services that entity chooses to provide. If NY wants to provide more services, fine, let their residents pay for it. If CA wants to institute Single Payer, fine, let their residents pay for it (if it's such a great deal, I might even move there). But don't expect a discount on your Fed taxes just because your state opts to have a higher level of services which leads to higher taxes. (or argue lower SALT states should pay a premium on Fed taxes because they pay lower SALT, and get lower services, as you're trying to do here) They are two (or three with local) distinct entities funding two distinct services, and one should have zero impact on the funding rates of the other.