My current idea would be half-SALT: Deduction of 1/2 income tax + 1/2 sales tax + 1/2 property tax for individuals AND corporations. This will give a nod to the states and localism, as was apparently intended with SALT in the beginning of the Federal income tax era, while keep a downward pressure on state and local tax increases. Also, the top tax rate, in my opinion, should still be no more than 25%
Instead, the folks supporting these bills apparently want to SCREEEEEEEWWWWWW wealthy people in blue states.
I think that each individual should be able to claim $10,000 deduction for the SALT that they paid.
That could be their state income tax, property tax or sales tax or a combination. In Washington state we have high property tax but no income tax. Some states have low property tax but have an income tax.