Marc Gerson, former majority tax counsel for the House Committee on Ways and Means, commented on the temporary nature of the expanded state and local tax (SALT) deduction cap. The legislation raises the SALT deduction cap from $10,000 to $40,000 through 2030, providing significant relief to high-income taxpayers in high-tax states. "It's increased relief, but it is temporary," Gerson noted. "And so it's something that Congress will have to revisit."