A helpful visual from our friends at Heritage.

Notice that all of the counties that benefit from the expanded state and local tax deduction are located in the blue northeast and the west coast, with Cook County, IL the only area that benefits in the middle of the country.

This is the biggest tax giveaway to rich liberals perhaps in the history of the income tax.  Prior to the 2017 tax cuts, SALT was de facto capped at around $21,000 by the Alternative Minimum Tax. A $40,000 SALT cap and an extension of the 2017 AMT reform (virtual repeal) means a huge windfall for wealthy taxpayers in high-tax blue states – not just compared to the current tax regime but also compared to pre-2017.