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Project 2025Chapter 22 › Proposal

Fully repeal the state and local tax deduction

Mandate for Leadership: The Conservative Promise, chapter 22, p. 697. Written by William L. Walton, Stephen Moore, David R. Burton.

Fully repeal the state and local tax deduction

The document says “shouldWho acts: CongressHow: legislationp. 697 in the PDF
What the document says

“The individual state and local tax deduction, which was temporarily capped at $10,000, should be fully repealed.”

Mandate for Leadership: The Conservative Promise, p. 697

The chapter groups this with permanently repealing deductions the 2017 law temporarily suspended, naming the bicycle commuting exclusion, non-military moving expenses and miscellaneous itemized deductions, and with repealing deductions for educational expenses and special business preferences.

What the document actually says

“The individual state and local tax deduction, which was temporarily capped at $10,000, should be fully repealed.”

Mandate for Leadership: The Conservative Promise, p. 697
That sentence, in plain words

You can deduct state and local tax from your federal bill. That should end.

What this is about

People can subtract state taxes from their federal tax. A recent law limited that to $10,000. The book wants it removed entirely.

No action is recorded against this proposal. That is not evidence that none has been taken. See what the tracker does not yet cover.

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