The fate of the state and local tax deduction, or SALT, is dividing lawmakers by geography as well as politics.

The poorest fifth of Americans would receive 1 percent of the House reconciliation bill's net tax cuts in 2026 while the richest fifth of Americans would receive two-thirds of the tax cuts. The richest 5 percent alone would receive a little less than half of the net tax cuts that year.

The budget reconciliation bill passed by House Republicans early Thursday would gut clean energy tax credits that Democrats approved three years ago.