Everyone's celebrating the bigger SALT cap. Smart business owners are bypassing it entirely. Your personal SALT deduction lives on Schedule A. It's capped. It phases down at higher incomes. And AMT can make it completely useless. PTET works differently. Your S-Corp or partnership pays state income tax directly. That payment becomes a deductible business expense on the federal return. Lower taxable income passes through to the owners. One lever is a capped personal deduction. The other is a business deduction that bypasses the cap entirely. And here's how it compounds. PTET can lower your AGI. A lower AGI can reduce your AMT exposure. And that keeps your personal itemized deductions actually usable. PTET doesn't just save tax. It keeps your other deductions alive. Your best SALT strategy might not be SALT at all. Comment SALT and I'll send you the full breakdown. #PTET #SALTDeduction #TaxStrategy #BusinessTax #GetUpleveled SF0819