Among the Tax Bill’s Biggest Losers: High-Income, Blue State Taxpayers<br />Average State and Local Tax Deductionfor High-Income Taxpayers<br />Margin of support in 2016 presidential election<br />◄ MORE REPUBLICAN MORE DEMOCRATIC ►<br />Highly-populated counties in Democratic-leaning states like California and New York tend to claim much higher SALT deductions.<br />Taxpayers earning $200,000 or more, who make up 4.5 percent of all returns, are at the highest risk of a tax increase from the SALT repeal, because many currently deduct much more in state<br />and local taxes than the bill’s new standard deduction.<br />While many lower-income people take the SALT deduction, many would end up better off under the bill<br />because the new standard deduction would be worth more than what they deducted in SALT and other itemizations.<br />Because Democratic voters are more concentrated in high-tax states like New York and California, taxpayers in counties<br />that voted for Hillary Clinton take much larger SALT deductions on average.<br />There are a handful of Republican counties, particularly in New York and New Jersey, that claim high amounts of SALT deductions.