[Grombobulous]

Yeah, the SALT cap is probably the most prominent example. Perhaps even the only example.

Maybe this idea is too much of a stretch, but something to point out with the SALT cap change is that it’s arguably a partisan tax shift for middle class people who live in blue states with higher property values. The tax cut and jobs act was partisan legislation passed by one party with no support across the aisle.

Upper middle class people in red states with less valuable property still experienced an overall tax cut with the same law. I think this legislation was written with the intention of shifting the tax burden from the right to the left, and to make blue states look less attractive.

I’ve conversely seen tax advantaged accounts become more tax advantaged over time. For example, 529 accounts have gained more spend flexibility and the ability to transfer funds to beneficiary Roth IRAs. Dependent care FSA recently had a very significant contribution cap increase.

Still, I don’t disagree with the idea that we should expect our tax-advantaged accounts to eventually be less tax-advantaged, although I think it would be less abrasive for that to be accomplished by slowing down contribution limit increases compared to inflation, or by modifying the underlying tax brackets themselves.