“Everyone gets the higher state and local tax deduction.”

What the law says

If you itemize, state and local real property taxes, personal property taxes, and income taxes (or sales taxes, if you choose them instead) count toward one overall limit.
For tax years beginning before 2030, the limit is reduced by 30 percent of your modified adjusted gross income above a threshold amount, but it never drops below a floor set in the statute.

Source: IRC §164 · IRC §63. Read the full rule, with the law quoted

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“The limit on deducting state and local taxes went up in 2025.” · VALID

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