Commentary From the moment of passage of the Tax Cuts and Jobs Act of 2017, Democrats from high tax states began to whine that the capping of the deduction for state and local taxes (SALT) at $10,000 was unfair and unwarranted. House Speaker Nancy Pelosi (D-Calif.) and Sen. Chuck Schumer (D-N.Y.) have been insistent that wealthy taxpayers are entitled to an unlimited federal tax deduction for high taxes these wealthy individuals pay in their home states. The conversation regarding the appropriateness of an unlimited SALT deduction has continued unabated and is an item of controversy as Congress is discussing both the $1.5 trillion infrastructure bill and the $3.5 trillion “budget” proposal. Apparently missing from this conversation are legislative actions that have already taken place in high tax states that will allow individuals with non-corporate business income to achieve unlimited SALT deductions beginning in their 2021 federal income tax returns. These …