SALT Cap Spurs Squabbles Over Which Party Cares for Middle Class

The debate about the cap on federal deductions for state and local taxes has flipped the tables for lawmakers: Democrats are advocating for a large cut that would primarily benefit the wealthy. Republicans say no way.

The partisan squabbles over the SALT deduction put Republicans in a different position than they were for much of the past two years as they crafted, debated and defended their 2017 tax overhaul. Democrats say—and polls show that many people also believe—that the law did too much to benefit corporations and the wealthy.

Democrats are now pushing to undo the law’s $10,000 cap on ...