On Wednesday, Senate Democrats forced a vote to overturn Internal Revenue Service rules blocking workarounds to the State and Local Income Tax (SALT) deduction’s $10,000 cap. The 43-52 vote in rejection of the repeal was mostly along party lines, though Senator Rand Paul (R-Kentucky), crossed the aisle to vote for the Democrats' measure, while presidential candidate Michael Bennet (D-Colorado) voted against it.
Republicans included the SALT deduction cap in their 2017 tax law in order to raise revenue that could be used to finance other tax cuts and because they thought that the deduction was subsidizing states that levy high income and/or high property taxes. The resolution would only repeal state tax laws that allow for workaround rather than an entire repeal of the law, although Democrats on the House Ways and Means Committee say they are preparing legislation to at least partially, or temporarily, roll back the $10,000 limitation.