Most taxpayers can only reminisce about benefiting from a full deduction for state and local taxes on their federal tax returns this tax-filing season. The ability for individual taxpayers to claim unlimited SALT deductions ended in 2018, when the Tax Cuts and Jobs Act enacted a $10,000 cap.
But in recent years more individuals have been legally circumventing the cap and getting the equivalent benefit of a full SALT deduction.
Source: https://www.barrons.com/articles/taxpayers-salt-state-local-tax-deductions-ab3b861b?siteid=yhoof2&yptr=yahoo