Isn't the SALT deduction already limited by the Pease limitation? Cc @davidbaron
The New York Times
 @nytimes
3 Oct 2017
GOP leaders are said to be backing away from a plan to end state and local tax deductions used by 40 million people nyti.ms/2hLjET2
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Replying to @khuey_
Yes, it's limited. But if state tax marginal rate is greater than 3%, it'll never limit away. Pease removes at most 3% * (AGI - constant).

Oct 4, 2017 · 4:54 PM UTC

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Replying to @davidbaron @khuey_
... and Pease always lets you take 20% of the limited deductions, but that probably only hits at very high incomes or low state rates.