SALT Deduction (Business)
Up to $40000 (AGI under $500k)
Can You Write Off SALT Deduction?
Short answer: SALT Deduction (Business) — OBBBA 2026 New Deductions
State and local tax deduction increased to $40,000 for 2026.
Records to keep: Keep receipts and document business use. Deductible if ordinary and necessary for your trade or business.
BW-B11-10018
low risk
SALT Deduction (Business)
Typical range: Up to $40000 (AGI under $500k)
All Industries
Other Expenses
OBBBA 2026 New Deductions
SALT Deduction (Business) — OBBBA 2026 New Deductions
BizWriteOffs provides educational information only and is not tax, legal, or accounting advice. Deductibility depends on your specific facts and records. Consult a qualified tax professional.
Business justification
State and local tax deduction increased to $40,000 for 2026.
Category
- OBBBA 2026 New Deductions
obbba 2026 new deductions
obbba 2026 new
salt deduction (business)