The optional sales tax table for 2020 yield a lower deduction for my particular income and family size than the 2018 or 2019 table would. As I look at the tables for 2018, 2019 and 2020, I see that the amounts for the various income brackets change from year to year, but not always in a predictable direction. For example, in Texas with income between $100,000 and $120,000 and a family size of 1, the 2018 amount is $1,019, the 2019 amount is $1,011 and the 2020 amount is $991. (Declines each year.) For income of $300, 000 and up, it is $1,994 in 2018, $2,100 in 2019 and $1,916 in 2020. (Goes up in 2019, then down in 2020.)
Does anyone know the backstory or have any references on this?
