For more than 100 years, all Americans were able to deduct their state and local tax payments from their federal income taxes. This policy helps ease the tax burden on fire fighters, especially for those forced to live in a certain proximity to their fire department, where property taxes may significantly higher. The state and local tax (SALT) deduction not only cut individuals' tax bills, but ensured local governments had the revenue to maintain robust fire departments.

In 2017, Congress nearly eliminated this benefit by imposing a $10,000 per year cap on SALT deductions. This cap disproportionately affects IAFF fire fighters in high-tax jurisdictions and effectively forces them to be taxed twice on their property and income. Since then, the IAFF has been actively leading the charge to reinstate the SALT deduction and preserve fire fighters' hard-earned income.

As Congress develops a comprehensive tax package, we urge them to restore the SALT deduction and end the double taxation on fire fighters.