State and Local Tax (SALT) Relief
Delivering Real Results on SALT Relief
After years of gridlock, we finally got it done.
As part of the One Big, Beautiful Bill—Congressional Republicans’ signature tax relief package—I helped lead the effort to quadruple the SALT cap to $40,000 for five years. It’s the most significant middle-class tax cut in a generation.
For a Long Island family earning $250,000 and paying $18,000 in property taxes, that means $5,000 in real tax savings when they file their 2025 return, according to Bloomberg’s analysis of the new SALT cap. This targeted relief applies to households earning under $500,000 and is indexed to inflation so it grows with rising costs.
Getting this done wasn’t easy. Some on the right called it a “blue state bailout.” Many on the left dismissed it as “welfare for the wealthy”—even when they controlled the House, Senate, and White House in 2021 and 2022. But despite opposition from 213 Members of Congress and 53 Senators, I didn’t blink. I fought for three years—and now Long Island families are finally getting the relief they deserve.
Why SALT Relief Matters in New York
Multiple independent studies and nonpartisan analyses confirm what Long Islanders already know: New York is one of the most heavily taxed states in America.
According to WalletHub’s 2025 report, New York ranks #1 overall for combined state and local tax burden, with residents paying an estimated 13.56% of their personal income toward taxes. That includes the highest individual income tax burden in the country at 5.76%.
USAFacts found that New Yorkers paid approximately 5.8% of their personal income in state income taxes—again, the highest in the nation, ahead of California and Washington, D.C.
The Citizens Budget Commission of New York, using Census and BEA data, confirmed that New York collects the most in total taxes both per capita and per $1,000 of personal income. The Tax Foundation reports that New York’s top individual income tax rate is 10.9%—among the highest in the country.
Long Island families don’t need a study to tell them what they already feel: they are taxed enough. That’s why SALT relief isn’t a luxury—it’s a lifeline.
Holding Both Parties Accountable
In February 2024, I introduced the SALT Marriage Penalty Elimination Act to double the cap for joint filers to $20,000. Every single House Democrat voted against it. That bill would’ve delivered immediate relief to thousands of working families—but partisan politics killed it.
Later that year, when a major tax bill came to the floor without a SALT fix, I bucked my own party and voted no—to send a clear message: Long Island can’t be ignored.
What’s Next
The fight for a $40,000 SALT cap was the toughest political battle of my career—because most on the right in Washington call it a “blue state bailout,” and many on the left dismiss it as “welfare for the wealthy.” Their inaction, even when they controlled all of D.C. in 2021 and 2022, says it all.
Now that we’ve won this round, I’m committed to exploring every path to extend the $40,000 cap beyond 2029—because Long Island families deserve lasting relief.
But while I fight in Washington, Albany has a responsibility too. The reason Long Islanders need SALT relief in the first place is because of Albany’s bloated budgets, high taxes, and endless unfunded mandates. Until that changes, New York will remain one of the most expensive places to live in America.