I'm not sure if I see your point. The SALT deduction is completely separate from the deduction for charitable contributions. Maybe before the cap, you could ar

I'm not sure if I see your point. The SALT deduction is completely separate from the deduction for charitable contributions. Maybe before the cap, you could argue that the true combined marginal rate was lower than 50% since the deduction for the state income tax would offset some of the federal tax, but a $10k deduction doesn't matter much to someone who's making enough to be in the top income brackets.