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SALT Fairness and Marriage Penalty Elimination Act
To amend the Internal Revenue Code of 1986 to modify the limitation on the amount individuals can deduct for certain State and local taxes.
Summary
This bill amends the Internal Revenue Code to increase the deduction limit for state and local taxes (SALT). Currently, taxpayers can deduct up to $10,000 in state and local taxes on their federal income taxes. This bill would raise that limit to $100,000 for individual filers and $200,000 for joint returns. The changes would apply to tax years beginning after December 31, 2024.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
4 cosponsors
Actions (2)
- Jan 7, 2025 Referred to the House Committee on Ways and Means. · house
- Jan 7, 2025 Introduced in House
More bills on these subjects (8)
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Similar bills (6)
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Text versions (1)
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Full text
IN THE HOUSE OF REPRESENTATIVES
January 7, 2025
Mr. Lawler introduced the following bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to modify the limitation on the amount individuals can deduct for certain State and local taxes.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the “SALT Fairness and Marriage Penalty Elimination Act”.
SEC. 2. MODIFICATION OF LIMITATION ON DEDUCTION FOR CERTAIN STATE AND LOCAL TAXES OF INDIVIDUALS.
(a) In General.—Section 164(b)(6)(B) of the Internal Revenue Code of 1986 is amended by striking “shall not exceed $10,000 ($5,000 in the case of a married individual filing a separate return).” and inserting “shall not exceed—
“(i) except as provided in clause (ii), $100,000, and
“(ii) in the case of a joint return, $200,000.”.
(b) Effective Date.—The amendment made by this section shall apply to taxable years beginning after December 31, 2024. <all>
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