Discussions around tax relief and which states are supportive involve the federal State and Local Tax (SALT) deduction. In the past, Democrats from high-tax "blue states" have pushed for the removal of the SALT cap, arguing it hurts middle-class families in their districts. Some Republicans have accused Democrats of opposing tax relief for working families. Meanwhile, some Democrats have countered that Republican-led tax laws primarily benefit the wealthy, and have accused the GOP of prioritizing tax breaks for billionaires over working families. The debate has a political dimension, with different interpretations of who benefits from tax changes.

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