Freshman Rep. Anthony D’Esposito said he would oppose renewing the Trump tax cuts that expire at the end of 2025 unless Congress restores the state and local tax deduction to heavily burdened Long Island homeowners.

Then-President Donald Trump and the GOP-led Congress in 2017 imposed a $10,000 cap on the SALT deduction, a blow to homeowners in the New York City suburbs who can pay $20,000 to $30,000 in property taxes.

“If there is no SALT, we’re not supporting it,” D’Esposito said during a Post editorial board meeting Thursday.

“There’s a lot of conversation that has to go into that.”

D’Esposito is facing off against Democrat Laura Gillen in a tight rematch in the 4th Congressional District that runs from Long Island’s south shore through central Nassau County.

The SALT deduction is a burning issue in the district, with many Long Island homeowners paying steep property taxes as well as state income taxes and other levies well above the cap.

He has also backed a proposal which aims to eliminate the so-called “marriage penalty” for joint filers making under $500,000.

The GOP congressman said he will buck his party to fight for his constituents.

“I don’t always listen to my party. We have been the biggest, loudest mouths against his [Trump’s] tax policies,” D’Esposito said.

He said the good news is that Trump, in a about face, last month pledged to lift the cap or fully restore the SALT deduction if re-elected to the White House.

Trump had approved the law curbing the deduction as part of the Tax Cuts and Jobs Act of 2017.

The program also slashed income taxes that benefitted many New York residents and cut corporate taxes from 28% to 21%.

D’Esposito is part of the House bipartisan SALT caucus pushing to restore the deduction.

He said lawmakers will have to find offsetting cuts or savings to make up for the loss of revenue to restore SALT.

“The only presidential nominee who is having any conversation about SALT is Donald Trump,” the retired NYPD cop said.

“If there’s any effort to restore SALT, it will come from Republicans. The fact that President Trump has heard the cries from us and members of the New York delegation speaks volumes.”

He said he voted against the House Republican tax-cutting package earlier because it didn’t restore the SALT deduction.

D’Esposito said New York House members will have “great leverage” in the next Congress because it’s likely that Republicans or Democrats will govern with a thin majority — meaning every vote could be crucial in passing legislation.

Gillen, asked about D’Esposito’s comments on the SALT deduction, said he failed to deliver during his two-year term.

“Anthony D’Esposito has been in the majority in Congress for two years and hasn’t delivered on SALT. He is counting on voters having some kind of collective amnesia to forget that he’s failed and that Trump is the one who imposed this punitive tax policy,” Gillen said.

“In Congress, I’ll stand up to ensure our SALT deduction is returned,” she said..

Critics have complained that the SALT deduction had rewarded high tax, big spending Democratic-run states with affluent homeowners.

D’Espito said Thursday it has been a bruising, negative re-election campaign, with millions of dollars in Gillen and Democratic campaign ads bludgeoning him over abortion rights and even his record as a police officer.

While pro-life, D’Esposito said he opposes a federal ban on abortion.

He also said he’s the stronger candidate who will promote pro-growth economic policies to tackle inflation, tighten border security, support Israel and combat anti-semitism amid an increase in Jew hatred.

The district includes a significant pro-Israel Jewish population.

He blasted Gillen as not worthy of the congressional seat.

“Every single one of her ads are negative. She doesn’t have a vision for the future,” he said of the former Hempstead town supervisor.

“The term `lying Laura’ wasn’t made by me. She is the epitome of a gaslighter.”

D’Esposito was asked a recent report about his relationship Devin Fass, who he allegedly had an affair with at the same time he paid her to work part time in his Garden City congressional office.

The congressman again maintained he didn’t violate House ethics rules by employing Fass or others.

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