@CHUCKles4me
State taxes that are actually paid in 2023 are only deductible on your 2023 tax return, even if they exceed the $10,000 cap. You can't stretch the deduction out over time. That's one of the ways the SALT cap works to increase tax revenue to offset some of the other tax savings in the 2017 tax reform law (like reducing the actual tax rates from 15% to 12% and from 25% to 22%). The cap does have an impact on people who, for whatever reason, pay large amounts of state tax.
