State and local income taxes are still deductible if you itemize deductions. However, the Tax Cuts and Jobs Act of 2017 imposed a cap of $10,000 ($5,000 if married filing separately) on the total of State and local income, property, and sales taxes. If you live in a locale with high property tax rates, that $10,000 cap could be easily reached by your property taxes alone, leaving no possibility of deducting your state income tax payments.