The fight has pitted the GOP's top tax writer against a determined bloc of House Republicans from high-tax states. It has also created divisions between the pro-SALT Republicans.

The bill lifts the cap from a flat $10,000 to $15,000 for individuals and $30,000 for married couples, though those benefits would phase out for families making more than $400,000.

Fully repealing the SALT cap would disproportionately help the richest of the rich, with the 1% getting 43% of the benefit.