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Didn't answer the question.  Question was about the Virginia "Limited Itemized Deduction Worksheet" that is used to compute your itemized deduction limitation.   Line 1 of that form says "Enter the total amount from Virginia Schedule A, Lines 4, 5a, 5b, 5c, 6, 10, 14, 15, and 16c".  The form downloaded from the Virginia tax site makes no mention of a SALT cap on Line 5a.  However, the same worksheet filled out by TurboTax applies a $10,000 Cap on line 5a (says Line 5a is not to exceed $10,000 for a joint return).  The question is, should Line 5a on this form have a $10,000 SALT cap or not?