I itemized my deductions in 2019 and hit the $10,000 SALT limit. I received a CA state refund in 2019. Is the refund subject to 2020 NIT on form 8960?

[ChiefLearner]

My 2019 paid CA state tax allocable to investment was significantly higher than the $10,000 SALT limit in 2019, and it was still higher than the $10,000 SALT limit even if the overpayment was taken out. In other words, the overpayment didn't affect the NIT calculation in 2019. In case this, will be the CA state refund in 2019 affect the 2020 NIT calculation?

[Mike9241]

if an amount deducted in the prior year and refunded in the current year didn’t reduce the amount of NIIT in the prior year they are not included in the current year NIIT computation

[ChiefLearner]

Thank you! That was my understanding as well.