Figure 20: Major Itemized Deductions Limited By States In Tax Year 2019*

* This table refers only to broad itemized deduction limitations that impact more than one category of deduction. It excludes, for example, the $10,000 SALT deduction cap that many states inherited via their linkages to federal law. That cap impacts some of the states in this table as well as others not identified here. For details on the SALT deduction cap, see Appendix A or Figures 11 through 15. Note that the categories of itemized deductions identified in this table are not comprehensive, and that there are lesser-used deductions that, in some states, may or may not be subject to the limits described here. ** Kansas only allows taxpayers to write-off 75 percent of their otherwise deductible mortgage interest, medical expenses, and property taxes in Tax Year 2019, but this restriction will be eliminated starting in Tax Year 2020. *** Although Utah offers a tax credit in lieu of a deduction, this distinction is made less important by the fact that Utah levies a flat-rate system under which each dollar deducted would reduce taxes by a uniform amount. Wisconsin, by contrast, has a graduated-rate tax system and thus the tax credit approach prevents higher-income taxpayers in higher tax brackets from reaping more tax savings per dollar deducted.