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Taxpayers in nine high-income, high-tax states claimed more than 60 percent of the state and local tax (SALT) deductions on federal tax returns nationwide in 2014, according to the Tax Foundation. Seven of those states, which include California, where taxpayers comprising 19.6 of the SALT deductions reside, voted for Democratic presidential nominee Hillary Clinton in 2016. Only two of the eight states where taxpayers claimed the lowest amount of SALT deductions voted Democratic.
Source: Tax Foundation, Pew Charitable Trusts, U.S. Census Bureau