“SALT stacking,” a technique made possible by the tax law President Donald Trump signed in July, is perfectly legal and could, in theory, save wealthy Americans tens of thousands of dollars per year.
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The full $40,000 SALT cap is only available for individuals or trusts earning $500,000 or less. For every dollar above that level, the limit phases down until taxpayers earning $600,000 or more get just$10,000 to offset their SALT.
The math can still work for the right client, some advisers insist. “Over time the value of multiple $40,000 deductions can be significant,” says estate planning attorney and Blank Rome partner Sean Weissbart. But exactly how much money this all saves you can be difficult to gauge in advance. Crucial variables might be impossible to predict, such as how much income you and your investments earn in future years.
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"Why Even Savvy Taxpayers Have Yet to Embrace ‘SALT Stacking,’" by Ben Steverman was published in Bloomberg on February 12, 2026.