Any future change in tax rates should be accompanied by COMPLETE ELIMINATION of SALT itemized deductions.
I say this as a resident of a high tax state & county (Maryland).
the new SALT deduction restriction makes great political sense on a nationwide basis, but really hurts many working people badly in a handful of high-cost states. Perhaps this could have been implemented prospectively in some fashion - which would have at least been fairer to the impacted workers
also Congress eliminated any and all employee expense deductions, even where workers have to pay quite a lot of costs on their jobs. Yes, employers COULD pick these up but not all employers have seen fit to do it, or do it in full. So again, some working Americans got unfairly or disproportionately hurt (and in this instance, without any advance word, warning, or opportunity to be heard).