Gain a better understanding on how to mitigate the impact of the tax reform law limitation on the deductibility of state and local taxes on a taxpayer's federal income tax return.This material examines the impact of the SALT deduction limitation under the Tax Cuts and Jobs Act (TCJA) at both the state and individual level. It will examine how states expect the limitation to impact their budgets as well as steps state legislatures and taxing authorities have taken in response, and look at the response at the individual level. How are residents of high-tax states affected by the SALT deduction limitation and what are they doing in response? Will we see a significant out-migration from high tax states? With this topic, practitioners and others will keep up-to-date on the effects of the TCJA at the state level and understand how states have responded. You will be able to identify what steps are effective for individuals who want to change their residency in reaction to the SALT deduction limitation.