BOSTON — Lawmakers are taking a closer look at the federal tax overhaul and how it may affect Massachusetts.

The Legislature’s Committee on Revenue will hold a public hearing at the Statehouse on Tuesday to hear from experts about the tax law approved last month by the Republican-led Congress and signed by President Donald Trump.

While many Americans are likely to at least initially see lower federal tax obligations, it could be a different story for many residents in high-tax states.

The new federal law includes a new $10,000 cap on deductions for the payments of state and local taxes.

Massachusetts is among five states where more than one-third of tax filers claim the state and local tax deduction, and the average deduction in each of those states is more than $15,000.