UF Levin College of Law professor and economist Neil H. Buchanan explains the legal and policy reasons for reinstating the state and local taxes (SALT) deduction that Republicans severely limited in 2017. Professor Buchanan argues that the purpose of limiting the SALT deduction was to harm poor people in states that had robust social spending programs, so Democrats should unapologetically seize the opportunity to undo any unconstitutional provision designed in the first place as a political hit job.