[MMaschin]

The tax liability on the first $90k of taxable income goes from $18,247 down to $10,800 - that's $7,447 less.

So, someone with $90k in taxable income would need to be losing ~$30k in SALT deductions, not to come out ahead.

[Sloane_Ranger]

Wrong !

The present liability on the first $90k of married filing jointly taxpayers is $13,977 (not $18,247)