- Internal Revenue Service. (2026). Topic No. 503: Deductible taxes (state and local tax guidance). Retrieved August 26, 2026, from https://www.irs.gov/taxtopics/tc503
- Thomson Reuters. (2026). State and local tax (SALT) deduction: Overview and FAQs (2026 update). Retrieved August 26, 2026, from https://tax.thomsonreuters.com/en/glossary/salt-deduction
- TurboTax by Intuit. (2026). SALT deduction explained: Limits, eligibility, and tax planning tips. Retrieved August 26, 2026, from https://turbotax.intuit.com/tax-tips/tax-deductions-and-credits/salt-deduction-explained-limits-eligibility-and-tax-planning-tips/c9CozqANn
The SALT Deduction Changed in 2026: What Homeowners Need to Know – Footnotes
