The tax provision that's become a sticking point in infrastructure talks

As Democrats and Republicans hash out infrastructure plans, a tax deduction unrelated directly to roads, bridges, airports or other traditional infrastructure is a front and center sticking point in what's already anticipated to be a complicated negotiation process moving forward. 

The state and local tax deduction cap — commonly known as SALT —  was enacted as part of President Donald Trump's 2017 tax reforms. Taxpayers can deduct up to $10,000 of the state and local taxes they have paid on their federal income tax return. For married couples filing separately, it's a $5,000 cap. Previously, they could deduct the full amount. Tax experts say removing the cap would largely benefit wealthier Americans, but the people affected by it predominantly live in blue states. Some House Democrats have already said point-blank there would be "no deal" if the infrastructure package did not include repealing of the cap as part of the legislation.