Connecticut SALT Cap Calculator (Pass-Through Entity)
Enter your MAGI and total state + local taxes below. The estimate applies the OBBBA cap and phase-out line by line — no tax software, no signup.
The short answer: Rosa and Vin — at the scenario numbers pre-loaded below, the OBBBA deduction is $14,000, worth about $3,080 in federal income tax at a 22% marginal rate ($118 per biweekly paycheck). Exact figures update live as you change the inputs.
⚠️ This calculator provides estimates for informational and educational purposes only. It is not tax advice. Results are based on the One Big Beautiful Bill Act (OBBBA) and IRS Schedule 1-A. Consult a qualified tax professional for your specific situation.
Your State's Slice of the $40,000 Cap
Connecticut ran the boldest pre-OBBBA workaround — a mandatory pass-through entity tax — and owners received a credit in lieu of a personal deduction. Post-OBBBA, employee-side households simply use the big cap, while PTET owners count only personally paid tax. Connecticut's credit mechanism means many partners already 'paid' their state tax at the entity level, keeping their personal SALT line smaller than it looks.
The full rules, caps and phase-outs for every deduction are in one table on the OBBBA rules page.
Worked Example
Rosa and Vin pay $15,000 CT income tax and $9,000 property tax in Fairfield County.
- • Deductible amount: $14,000
- • Federal income tax savings: $3,080 (at the 22% marginal rate)
- • Per biweekly paycheck: $118
Your actual state tax bill sets the input; the cap and phase-out above set the ceiling — the calculator reconciles both.
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Frequently Asked Questions
How does CT's mandatory PTET affect my personal SALT?
Entity-level PTET is deducted by the entity, and your personal credit is not a tax you paid personally — so your personal SALT line counts only your own withholding, estimates and property tax.
Which taxes count toward the SALT deduction?
State and local income taxes (or sales tax if you elect that instead) plus real property taxes, up to the OBBBA cap after any income phase-out. Federal taxes never count.