Statute section

IRC section 164

Taxes

Country

United States

Section

164

Updated

2026-05-20

Operative text

Section 164 allows individuals to deduct certain state, local, and foreign taxes. Section 164(b)(6), added by the Tax Cuts and Jobs Act, caps the aggregate state and local tax deduction for individuals at $10,000 ($5,000 for married filing separately) for tax years 2018 through 2025.

Amendment history

2017-12-22

Pub. L. 115-97

TCJA added the $10,000 SALT deduction cap for individuals.

Cross-references

26 U.S.C. 6726 U.S.C. 162

Related guides

salt-cap-workaround-guide

Related citations

Computed from the cross-reference graph. Links open the related entity on this site.

This entry cites

StatuteIRC §162

Cited by

TermState and Local Tax (SALT) Deduction

Primary sources

26 U.S.C. section 164Verified 2026-05-20

Important disclaimer

This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.