SALT

8 definitions found across Law Mind sources

SALTAuthored
The Law Mind • 971 words
Definition
SALT carries two distinct legal meanings depending on context, separated by nearly two centuries of usage. 1. As a commodity term (historical property and insurance law): Salt in its physical sense — sodium chloride, a mineral commodity used for preservation and seasoning. In older legal instruments, insurance policies, shipping contracts, and commercial transactions, "salt" referred to this specific substance, and courts occasionally had to determine whether related compounds fell within the term's scope. 2. As a fiscal acronym (modern tax law): SALT stands for State and Local Taxes. In federal income tax law, the SALT deduction allows individual taxpayers who itemize deductions to deduct certain state and local taxes paid during the tax year from their federal taxable income. The deduction historically included state and local income taxes (or sales taxes in lieu of income taxes) and real property taxes. The Tax Cuts and Jobs Act of 2017 imposed a $10,000 annual cap ($5,000 for married filing separately) on the aggregate SALT deduction, fundamentally reshaping its practical value for high-income taxpayers in high-tax states. ---
Common Language
Modern common usage (Wiktionary): Salt as an adjective describes water containing salt, land flooded by the sea, plants growing in saline conditions, and things related to salt deposits or processing. Colloquially, to be "salty" means bitter or resentful. Historical common usage (Webster's 1913): Sodium chloride; a substance used for seasoning food and preserving meat, found native in the earth or produced by evaporation from seawater. Also used figuratively to mean flavor, taste, or savor. The legal gap runs in two directions. In historical commodity law, the word "salt" appears deceptively simple but carried precise commercial meaning — courts drew hard lines between salt and chemically related compounds like saltpeter. In modern tax law, SALT is a specialized acronym with no connection to the ordinary noun; a reader encountering "SALT deduction" in a legal document needs to recognize immediately that the term is fiscal, not mineral. ---
Common Confusion
The acronym SALT also appears in international law as an abbreviation for Strategic Arms Limitation Talks (or Treaty), referring to bilateral U.S.-Soviet arms control negotiations in the 1970s. Researchers working across subject areas should confirm which meaning applies before proceeding. In a tax law or domestic fiscal context, SALT invariably refers to the state and local tax deduction. In a foreign affairs, national security, or treaty law context, SALT refers to arms limitation. ---
Why It Matters in Research
For researchers in the Law Mind corpus, SALT operates on two completely separate tracks, and conflating them wastes research time. Tax law track: The SALT deduction has been one of the most politically contested provisions of the federal tax code since 2017. Research into the SALT cap requires attention to the $10,000 ceiling imposed by the Tax Cuts and Jobs Act, proposed legislative modifications that have recurred in every subsequent Congress, and IRS guidance on workarounds (particularly state-level pass-through entity tax elections, sometimes called PTET workarounds, which the IRS addressed in Notice 2020-75). The deduction's value depends heavily on whether a taxpayer itemizes versus takes the standard deduction — a threshold question that the 2017 Act also shifted by roughly doubling the standard deduction amount. Historical research into the SALT deduction before 2017 will find a largely uncapped deduction and different distributional assumptions; do not import post-2017 analysis into pre-2017 documents. Commodity/insurance law track: Bouvier's single entry on salt signals that the term appeared in insurance and commercial disputes in earlier American law. When reading 19th-century insurance policies, cargo manifests, or commercial contracts that reference "salt," researchers should not assume the term extends to saltpeter, potassium nitrate, or other mineral compounds. Courts treated these as distinct substances. The Park citation in Bouvier (1 Park. 245) is a reference to James Allan Park's treatise on marine insurance, a standard English authority imported into early American commercial practice. Historical sources are essentially silent on SALT as a tax acronym — that meaning postdates all the major law dictionaries in the corpus by decades. ---
Historical Dictionary Support
Bouvier's Law Dictionary offers only a single sentence: in an insurance policy, salt does not include saltpeter, citing Park's marine insurance treatise. This entry is narrow but instructive. It tells researchers that (1) the term appeared in insurance policy disputes with enough frequency to warrant a dictionary entry, and (2) the legal community recognized the danger of reading "salt" expansively to cover related mineral compounds. Bouvier does not address salt in the context of any modern tax meaning, which is expected — the federal income tax deduction did not exist in Bouvier's era. No other major historical dictionaries in the Law Mind corpus appear to address salt as a legal term of art. The absence is itself informative: "salt" was a commodity term that entered legal disputes incidentally, not a term of legal art with an independent doctrinal life. ---
Jurisdictional Note
The SALT deduction cap is a creature of federal law, but its practical impact is entirely state-dependent. Taxpayers in states with high income taxes (California, New York, New Jersey, Connecticut, Massachusetts) lose far more deduction value under the $10,000 cap than taxpayers in states with no income tax. Several high-tax states enacted PTET workarounds specifically to circumvent the cap for pass-through entity owners, and IRS acceptance of those workarounds has encouraged broader adoption. ---
Encyclopedia Cross-Reference
Itemized Deductions — State and Local Taxes SALT Cap (The Law Mind Tax Encyclopedia) ---
Related Terms
State and local taxes — PTET (pass-through entity tax) — Itemized deductions — Standard deduction — Tax Cuts and Jobs Act — Federal taxable income — Marine insurance (historical commodity context) — Saltpeter (historical distinction) — Strategic Arms Limitation Talks (SALTarms control context)
SALTmain
Bouvier's Law Dictionary • 1928
In an insurance policy salt does not include saltpetre. 1 Park. 245.
SALTn.
Websters Unabridged Dictionary (1913) • 1913
The chloride of sodium, a substance used for seasoning food, for the preservation of meat, etc. It is found native in the earth, and is also produced, by evaporation and crystallization, from sea water and other water impregnated with saline particles. Hence, flavor; taste; savor; smack; seasoning. Though we are justices and doctors and churchmen . . . we have some salt of our youth in us. Shak. Hence, also, piquancy; wit; sense; as, Attic salt. A dish for salt at table; a saltcellar. I out and bought some things; among others, a dozen of silver salts. Pepys. A sailor; -- usually qualified by old. [Colloq.] Around the door are generally to be seen, laughing and gossiping, clusters of old salts. Hawthorne. The neutral compound formed by the union of an acid base; thus, sulphuric acid and iron form the salt sulphate of iron or green vitriol. Fig.: That which preserves from corruption or error; that which purifies; a corrective; an antiseptic; also, an allowance or deduction; as, his statements must be taken with a grain of salt. Ye are the salt of the earth. Matt. v. 13. Any mineral salt used as an aperient or cathartic, especially Epsom salts, Rochelle salt, or Glauber's salt. Marches flooded by the tide. [Prov. Eng.] Above the salt, Below the salt, phrases which have survived the old custom, in the houses of people of rank, of placing a large saltcellar near the middle of a long table, the places above which were assigned to the guests of distinction, and those below to dependents, inferiors, and poor relations. See Saltfoot. His fashion is not to take knowledge of him that is beneath him in clothes. He never drinks below the salt. B. Jonson. -- Acid salt (Chem.) (a) A salt derived from an acid which has several replaceable hydrogen atoms which are only partially exchanged for metallic atoms or basic radicals; as, acid potassium sulphate is an acid salt. (b) A salt, whatever its constitution, which merely gives an acid reaction; thus, copper sulphate, which is composed of a strong acid united with a weak base, is an acid salt in this sense, though theoretically it is a neutral salt. -- Alkaline salt (Chem.), a salt which gives an alkaline reaction, as sodium carbonate. -- Amphid salt (Old Chem.), a salt of the oxy type, formerly regarded as composed of two oxides, an acid and a basic oxide. [Obsolescent] -- Basic salt (Chem.) (a) A salt which contains more of the basic constituent than is required to neutralize the acid. (b) An alkaline salt. -- Binary salt (Chem.), a salt of the oxy type conveniently regarded as composed of two ingredients (analogously to a haloid salt), viz., a metal and an acid radical. -- Double salt (Chem.), a salt regarded as formed by the union of two distinct salts, as common alum, potassium aluminium sulphate. See under Double. -- Epsom salts. See in the Vocabulary. -- Essential salt (Old Chem.), a salt obtained by crystalizing plant juices. -- Ethereal salt. (Chem.) See under Ethereal. -- Glauber's salt or salts. See in Vocabulary. -- Haloid salt (Chem.), a simple salt of a halogen acid, as sodium chloride. -- Microcosmic salt. (Chem.). See under Microcosmic. -- Neutral salt. (Chem.) (a A salt in which the acid and base (in theory) neutralize each other. (b) A salt which gives a neutral reaction. -- Oxy salt (Chem.), a salt derived from an oxygen acid. -- Per salt (Old Chem.), a salt supposed to be derived from a peroxide base or analogous compound. [Obs.] -- Permanent salt, a salt which undergoes no change on exposure to the air. -- Proto salt (Chem.), a salt derived from a protoxide base or analogous compound. -- Rochelle salt. See under Rochelle. -- Salt of amber (Old Chem.), succinic acid. -- Salt of colcothar (Old Chem.), green vitriol, or sulphate of iron. -- Salt of hartshorn. (Old Chem.) (a) Sal ammoniac, or ammonium chloride. (b) Ammonium carbonate. Cf. Spirit of hartshorn, under Hartshorn. -- Salt of lemons. (Chem.) See Salt of sorrel, below. -- Salt of Saturn (Old Chem.), sugar of lead; lead acetate; -- the alchemical of lead being Saturn. -- Salt of Seignette. Same as Rochelle salt. -- Salt of soda (Old Chem.), sodium carbonate. -- Salt of sorrel (Old Chem.), acid potassium oxalate, or potassium quadroxalate, used as a solvent for ink stains; -- so called because found in the sorrel, or Oxalis. Also sometimes inaccurately called salt of lemon. -- Salt of tartar (Old Chem.), potassium carbonate; -- so called because formerly made by heating cream of tartar, or potassium tartrate. [Obs.] -- Salt of Venus (Old Chem.), blue vitriol; copper sulphate; -- the alchemical name of copper being Venus. -- Salt of wisdom. See Alembroth. -- Sedative salt (Old Med. Chem.), boric acid. -- Sesqui salt (Chem.), a salt derived from a sesquioxide base or analogous compound. -- Spirit of salt. (Chem.) See under Spirit. -- Sulpho salt (Chem.), a salt analogous to an oxy salt, but containing sulphur in place of oxygen.
SALTa.
Websters Unabridged Dictionary (1913) • 1913
Of or relating to salt; abounding in, or containing, salt; prepared or preserved with, or tasting of, salt; salted; as, salt beef; salt water. "Salt tears." Chaucer. Overflowed with, or growing in, salt water; as, a salt marsh; salt grass. Fig.: Bitter; sharp; pungent. I have a salt and sorry rheum offends me. Shak. Fig.: Salacious; lecherous; lustful. Shak. Salt acid (Chem.), hydrochloric acid. -- Salt block, an apparatus for evaporating brine; a salt factory. Knight. -- Salt bottom, a flat piece of ground covered with saline efforescences. [Western U.S.] bartlett. -- Salt cake (Chem.), the white caked mass, consisting of sodium sulphate, which is obtained as the product of the first stage in the manufacture of soda, according to Leblanc's process. -- Salt fish. (a) Salted fish, especially cod, haddock, and similar fishes that have been salted and dried for food. (b) A marine fish. -- Salt garden, an arrangement for the natural evaporation of sea water for the production of salt, employing large shallow basins excavated near the seashore. -- Salt gauge, an instrument used to test the strength of brine; a salimeter. -- Salt horse, salted beef. [Slang] -- Salt junk, hard salt beef for use at sea. [Slang] -- Salt lick. See Lick, n. -- Salt marsh, grass land subject to the overflow of salt water. -- Salt-marsh caterpillar (Zoöl.), an American bombycid moth (Spilosoma acreæ which is very destructive to the salt-marsh grasses and to other crops. Called also wooly bear. See Illust. under Moth, Pupa, and Woolly bear, under Woolly. -- Salt-marsh fleabane (Bot.), a strong-scented composite herb (Pluchea camphorata) with rayless purplish heads, growing in salt marshes. -- Salt-marsh hen (Zoöl.), the clapper rail. See under Rail. -- Salt-marsh terrapin (Zoöl.), the diamond-back. -- Salt mine, a mine where rock salt is obtained. -- Salt pan. (a) A large pan used for making salt by evaporation; also, a shallow basin in the ground where salt water is evaporated by the heat of the sun. (b) pl. Salt works. -- Salt pit, a pit where salt is obtained or made. -- Salt rising, a kind of yeast in which common salt is a principal ingredient. [U.S.] -- Salt raker, one who collects salt in natural salt ponds, or inclosures from the sea. -- Salt sedative (Chem.), boracic acid. [Obs.] -- Salt spring, a spring of salt water. -- Salt tree (Bot.), a small leguminous tree (Halimodendron argenteum) growing in the salt plains of the Caspian region and in Siberia. -- Salt water, water impregnated with salt, as that of the ocean and of certain seas and lakes; sometimes, also tears. Mine eyes are full of tears, I can not see; And yet salt water blinds them not so much But they can see a sort of traitors here. Shak. -- Salt-water sailor, an ocean mariner. -- Salt-water tailor. (Zoöl.) See Bluefish.
SALTv.
Websters Unabridged Dictionary (1913) • 1913
To sprinkle, impregnate, or season with salt; to preserve with salt or in brine; to supply with salt; as, to salt fish, beef, or pork; to salt cattle. To fill with salt between the timbers and planks, as a ship, for the preservation of the timber. To salt a mine, to artfully deposit minerals in a mine in order to deceive purchasers regarding its value. [Cant] -- To salt away, To salt down, to prepare with, or pack in, salt for preserving, as meat, eggs, etc.; hence, colloquially, to save, lay up, or invest sagely, as money.
saltadj
Wiktionary (English) • 2026
Wiktionary contributorsCC BY-SA 4.0 • via Kaikki
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Of water: containing salt, saline. | Treated with salt as a preservative; cured with salt, salted. | Of land, fields etc.: flooded by the sea. | Of plants: growing in the sea or on land flooded by the sea. | Related to salt deposits, excavation, processing or use. | Bitter; sharp; pungent. | Salacious; lecherous; lustful; (of animals) in heat. | Costly; expensive.
saltverb
Wiktionary (English) • 2026
Wiktionary contributorsCC BY-SA 4.0 • via Kaikki
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To add salt to. | To deposit salt as a saline solution. | To fill with salt between the timbers and planks for the preservation of the timber. | To insert or inject something into an object to give it properties it would not naturally have. | To blast metal into (as a portion of a mine) in order to cause to appear to be a productive seam. | To insert or inject something into an object to give it properties it would not naturally have. | To add bogus evidence to an archaeological site. | To insert or inject something into an object to give it properties it would not naturally have. | To add certain chemical elements to (a nuclear or conventional weapon) so that it generates more radiation. | To sprinkle throughout. | To add filler bytes before encrypting, in order to make brute-force decryption more resource-intensive. | To render a thing useless. | To sow with salt (of land), symbolizing a curse on its re-inhabitation. | To render a thing useless. | To lock a page title so it cannot be created.
Saltname
Wiktionary (English) • 2026
Wiktionary contributorsCC BY-SA 4.0 • via Kaikki
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A village in Salt and Enson parish, Stafford borough, Staffordshire, England (OS grid ref SJ9527). | A surname.

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