Pat Hendershott

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Several lawmakers from high-tax states like New York are pushing for changes to a key tax deduction in Democrats’ $3.5 trillion spending package. Kent Nishimura/Los Angeles Times via Getty Images

Some rich people will love at least one sweetener in Democrats’ $3.5 trillion plan

Brent W Ambrose, Penn State; David C. Ling, University of Florida; Gary McGill, University of Florida, and Pat Hendershott, University of Aberdeen

The 2017 tax cuts put a $10,000 cap on the deduction for state and local taxes. The richest households would see the biggest gains from eliminating or raising the cap.

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