In high tax states such as Illinois, there’s plenty at stake in politically charged debate over cap on state and local tax deductions

The Tax Policy Center study found only 16% of tax filers with income between $20,000 and $50,000 claimed the SALT deduction in 2017, compared to 76% of tax filers with income between $100,000 and $200,000 and over 90% with income above $200,000. Though, tax filers earning above $100,000 were 18% of all tax filers, they accounted for about 78% of the total dollar amount of SALT deductions reported, the study found.