Residents of high-tax states suffered the most with the previous cap on state and local taxes (SALT), because their taxes far exceeded the cap, they were not able to deduct the full amount like residents in low-tax states.
"The property rights of American homeowners must be safeguarded...to ensure there are no unreasonable restraints on a homeowner's ability to sell or refinance their home in the future due to unwarranted transaction costs."