Members' Wealth | Our Insights

Two Households, One New Tax Law

Written by Stu Caplan | Aug 07, 2025

 

Two Households, One New Tax Law: How Julie and Drew Benefit in 2025

A lot of tax updates get lost in the headlines—until they start showing up on your return. The recently passed tax legislation, nicknamed the “Big Beautiful Bill,” made two critical changes that are especially relevant to our clients in the next phase of their financial lives:

  1. The SALT deduction cap was expanded (with income limits).
  2. The standard deduction was increased (with a bonus for seniors).

Let’s look at how this affects two typical situations—Julie, a high-income earner in New Jersey, and Drew, a recently retired client in California—by comparing their projected taxes under 2024 and 2025 rules.

Julie (Married, Age 52): High-Tax State, High Impact

  • 2024 Income: $450,000 (combined W-2, bonus, and equity comp)
  • State and Local Taxes Paid: $40,000 (mostly NJ income tax and real estate taxes)
  • Charitable Giving: $15,000
  • Mortgage Interest: $10,000
  • Filing Status: Married Filing Jointly

2024 Tax Year:

  • SALT deduction limited to $10,000
  • Standard deduction (2024): $29,200
  • Itemized deductions:
    • SALT: $10,000
    • Mortgage: $10,000
    • Charity: $15,000
    • Total: $35,000
  • Julie itemizes ($35,000>$29,200), which brings her taxable income to $415,000

2025 Tax Year:

  • SALT cap expanded to $40,000 (phases out above $500K AGI)
  • Standard deduction (2025): $31,500
  • Itemized deductions:
    • SALT: $40,000
    • Mortgage: $10,000
    • Charity: $15,000
    • Total: $65,000
  • Julie still itemizes ($65,000>$31,500) and now gets $30,000 more in deductions than last year, which brings her taxable income to $385,000
  • Estimated Federal Tax Savings: ~$9,600 (Assumes 32% marginal bracket)

Julie’s savings from the expanded SALT deduction isn’t just a windfall—it’s a planning opportunity. At her income level, she’s already maxing out her retirement accounts and saving aggressively.

This extra cash can be used strategically, not just saved. We’re modeling ways to redirect those dollars into longer-term tax and estate strategies like executing partial Roth conversions, adding to her taxable investment account, increasing charitable giving, or funding 529s for future generations.

In Julie’s case, the tax code is finally catching up to the real cost of living in a high-tax state. The expanded deduction not only reduces this year’s bill – it creates space to do more with the wealth she’s already earned and over the next 10 years, these choices could save her exponentially more in lifetime taxes.

Drew (Married, Age 67): Retired, Not Done Planning

  • 2024 Income: $90,000 (Social Security, small pension, dividends)
  • Assets: ~$4 million net worth, most of it in Traditional IRAs
  • Deductions: No mortgage, no major itemized deductions
  • RMDs: Not yet started (begin at 73)
  • Filing Status: Married Filing Jointly

2024 Tax Year:

  • Standard deduction: $32,200 (includes $1,500 each for seniors 65+)
  • Taxable income after deduction: $90,000 – $32,200 = $57,800

2025 Tax Year:

  • Standard deduction = $46,700 (includes $6,000 each for seniors 65+)
  • Taxable income after deduction: $90,000 – $46,700 = $43,300

For Drew, who holds millions in tax-deferred accounts, the increased standard deduction ($46,700 vs. $32,200) creates an unexpected bonus: more breathing room for Roth conversions. He is in the ideal “gap years” between retirement and required distributions (which start at age 73). Every dollar he converts from IRA to Roth now is taxed at today’s lower rates, reduces future taxable RMDs, lowers the risk of Medicare IRMAA surcharges and builds a tax-free inheritance for his heirs.

With the higher standard deduction, Drew can now convert slightly more each year without pushing into a higher tax bracket. It’s not a game-changing amount but in long-term planning, every marginal dollar counts.

Why This Matters

For clients like Julie, who live in high-tax states and fall just under the SALT deduction phaseout threshold, this law creates meaningful new planning opportunities. She’ll get more value for her $40,000+ in state and local tax payments, which can unlock thousands in federal tax savings.

For clients like Drew, who are retired and not itemizing, the enhanced standard deduction—especially the senior bonus—quietly reduces their taxable income every year. It’s not flashy, but it adds up.

The Bigger Picture: RITE Alignment

These aren’t just tax quirks. They’re opportunities to integrate planning across the RITE framework:

  • Risk: Lower tax drag increases flexibility for charitable giving or Roth conversions
  • Investments: More after-tax cash means more control over portfolio withdrawals
  • Tax: Every deduction counts—and strategic timing matters
  • Estate: Even retirees benefit from planning around income thresholds, gifting, and IRA distributions

Next Phase, New Rules

Whether you’re a Julie or a Drew—or somewhere in between—this is a moment to revisit your plan. Don’t assume the same tax strategy from 2024 will work in 2025. These changes are real. The dollars add up!

The information provided is for educational and informational purposes only and does not constitute investment advice and it should not be relied on as such. It should not be considered a solicitation to buy or an offer to sell a security. It does not take into account any investor's particular investment objectives, strategies, tax status or investment horizon.

These examples are for illustrative purposes only and do not represent actual client experiences. Individual results will vary based on personal financial circumstances and tax laws.

About the Author – Stu Caplan, CFP®

Stu Caplan is Senior Wealth Strategist at Members’ Wealth, a boutique wealth management firm that offers a comprehensive approach to serving individuals, families, business owners, and institutions.

The firm’s goal is to preserve and grow its clients’ wealth to endure over time, while thoughtfully evolving its strategy to suit an ever-changing world. With over 20 years of industry experience, Stu and the Members' Wealth team thrive on bringing clarity and confidence to clients' unique situations.

Stu received his MBA from The Robert H. Smith School of Business at the University of Maryland and his bachelor’s degree from the Eller College of Management at the University of Arizona. Stu resides in Bucks County, PA with his wife and two sons. He’s an avid golfer and is thrilled that his boys have embraced the game. He also volunteers his time as a board member of the PKD Foundation and Abrams Hebrew Academy.

To get in touch with the Members’ Wealth team today, I invite you to email info@memberswealthllc.com or call (267) 367-5453. 

You can learn more about how we serve our clients by tapping the button below.

 

Investment strategies, including rebalancing, do not guarantee improved performance and involve risk, including potential loss of principal. Past performance does not guarantee future results.

The information provided is for educational and informational purposes only and does not constitute investment advice and it should not be relied on as such. It should not be considered a solicitation to buy or an offer to sell a security. It does not take into account any investor's particular investment objectives, strategies, tax status or investment horizon. 


All information has been obtained from sources believed to be reliable, but its accuracy is not guaranteed. There is no representation or warranty as to the current accuracy, reliability or completeness of, nor liability for, decisions based on such information and it should not be relied on as such.

Investment advisory services are offered through Members’ Wealth, LLC., a Registered Investment Advisory Firm.

Registration with the SEC does not imply a certain level of skill or training. We are an independent advisory firm helping individuals achieve their financial needs and goals

Members’ Wealth does not provide legal, accounting or tax advice. Please consult your tax or legal advisors before taking any action that may have tax consequences.

This commentary reflects the personal opinions, viewpoints and analyses of the Members’ Wealth, LLC employees providing such comments, and should not be regarded as a description of advisory services provided by Members’ Wealth, LLC or performance returns of any Members’ Wealth, LLC client. The views reflected in the commentary are subject to change at any time without notice. Nothing in this commentary constitutes investment advice, performance data or any recommendation that any particular security, portfolio of securities, transaction or investment strategy is suitable for any specific person. Any mention of a particular security and related performance data is not a recommendation to buy or sell that security. Members’ Wealth, LLC manages its clients’ accounts using a variety of investment techniques and strategies, which are not necessarily discussed in the commentary. Investments in securities involve the risk of loss. Past performance is no guarantee of future results

Copyright © 2023 Members' Wealth LLC