A coalition launched a national digital ad campaign to urge 21 Republicans, including three in New York, to support the full preservation of the state and local tax deduction. 

The ads funded by Americans Against Double Taxation will target votes in three upstate congressional districts represented by Republicans who supported the House GOP tax plan in November. The ads urge U.S. Reps. John Katko, Tom Reed and Claudia Tenney to preserve the state and local tax deduction in its current form. 

Americans Against Double Taxation said the ads will run on websites and social media platforms, such as Facebook and Twitter. 

"Middle-class homeowners in these districts will see their taxes go up due to the cut in the (state and local tax) deduction. Poll after poll shows that these taxpayers strongly support the SALT deduction and oppose having their tax dollars finance the large tax cuts for companies and people who don't need them," said Bob Chlopak, co-director of Americans Against Double Taxation.

The ability to deduct state and local income, property and sales taxes has been a major issue in the ongoing debate over the GOP tax plan. House leaders initially planned to eliminate the deduction before a group of Republicans, mainly from high-tax states like New York, urged them to reconsider. 

Katko, R-Camillus, Reed, R-Corning, and Tenney, R-New Hartford, were among those who pushed for a compromise on the state and local tax deduction. The House GOP tax bill would allow homeowners to deduct up to $10,000 of state and local property taxes. But the ability to deduct state and local income and sales taxes would be eliminated. 

The compromise was enough to earn some support from members of the New York delegation. Katko, Reed and Tenney voted for the House tax bill in November. U.S. Rep. Chris Collins, a western New York Republican, also supported the plan. 

The Senate bill also proposed the elimination of the state and local tax deduction. But U.S. Sen. Susan Collins, a Maine Republican, introduced an amendment that would include the House compromise on the deduction in the Senate legislation. The amendment was approved and the Senate bill passed with the compromise. 

House and Senate leaders are now negotiating a final agreement on a tax plan. Supporters of the state and local tax deduction view this as an opportunity preserve the deduction in its current form. 

Katko has said he will oppose the final bill if it doesn't include the compromise or if the tax plan eliminates the deduction in its entirety.