The Tax Cuts and Jobs Act of 2017 (TCJA) capped the federal tax deduction for state and local taxes (SALT) at $10,000 for single taxpayers and married couples filing jointly. That cap expires at the end of 2025 along with many of the other individual tax provisions in the TCJA. We propose that the cap be permanently extended. This proposal is based on a CBO estimate of the extension of the cap through 2034, which would raise roughly $1.2 trillion over 10 years. The Brookings Institution and the Committee for a Responsible Federal Budget conclude that the SALT deduction disproportionately benefits upper income taxpayers and have opposed repealing the cap.