The Congressional Research Service (CRS) used data from the Census Bureau and Internal Revenue Service to analyze which congressional districts had the highest effective SALT rates and the income levels of residents in those districts. CRS found 19 out of the 20 districts with the highest effective SALT rates had an average adjusted gross income (AGI) over $100,000 and four of the top five had an average AGI over $200,000. Congressional districts with the highest average SALT deduction were in New York, California, Connecticut, and New Jersey ― particularly districts in or near the New York City metropolitan area across NY, NJ, and CT; Southern California; and the San Francisco Bay Area. I live in New Jersey and this is totally unfair. Perhaps we in New Jersey should get extra Senators for our contributions.