Change in Sales Tax Tables from year to year - for Schedule A tax deduction

[GayleS03]

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?

[DaveF1006 · Accepted solution]

There is no particular backstory to this other that the tax code changes yearly. If you try to look at any rhyme and reason for this will probably be as dumbfounded as the person(s) who designed this in the first place. Since it is t's Congress, not the IRS, that writes the law, which is the official tax code, you may wish to write your congress person to ask them for the backstory. Don't be shocked if you don't get a response. 

[GayleS03]

Found a little someting (IRC 164(b)(5)(H)(ii)  with a cut below) indicating the tables are developed on a state by state basis as determined by "the Secretary".... assume this is the Secretary of the Treasury????  

...shall be based on the average consumption by taxpayers on a State-by-State basis (as determined by the Secretary) of items to which clause (i)(I) does not apply, taking into account filing status, number of dependents, adjusted gross income, and rates of State and local general sales taxation, and...

Yuk.. could be arbitrary, political, you'd never know.... Not hugely material, but the tables weren't available (that I could find) prior to year end, and it skewed the planning we'd done... arghhhh

[BillM223]

Yes, the "Secretary" in the US Tax Code refers to the Secretary of the Treasury, since the Internal Revenue Service is under the Treasury Department. 

I am sure that Congress feels like it has done its job: you can

• keep all your receipts and add them up yourself, or
• take whatever formula the IRS has been charged to provide for you.

As Dave noted, lay any blame at the feet of Congress, who could have provided more specific guidance (but they usually don't).

I don't know who soon the new IRS Sales Tax Calculator is available each year, but surely the amount doesn't vary THAT much from year to year.