Earlier quoted context omitted.
You have to forego the standard deduction if you want to itemize And take advantage of SALT deductions. Which means you have to owe more federal income tax than $12.5k for single filers and $25.1k for married filers. This link goes into more detail: https://www.pgpf.org/blog/2021/07/what-is-the-salt-cap-and-w...
Yeah, but that was just the property tax — the SALT cap applies to the total state and local taxes. Tack on the 5% income tax rate, and you'll hit the cap pretty easily. For example, a single person making any amount (with that property tax amount) will hit the cap. Ditto for a couple each making $145k.
There are a handful of states with extremely high taxes (IL/NJ/CT/CA/NY/MD/etc), but they are solidly Democrat. I do not envision the other Democrat states who would not benefit from SALT cap increases to care about going out on a limb for them.