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HR 246
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SALT Fairness for Working Families Act

To amend the Internal Revenue Code of 1986 to increase the limitation on the amount individuals can deduct for certain State and local taxes.

Introduced Jan 9, 2025

Latest action (Jan 9, 2025) Referred to the House Committee on Ways and Means.

Referred to
Ways and Means Committee
Policy area
Taxation
Issues
Economy & Taxes
Legislative subjects (2)
Income tax deductionsState and local taxation

Summary
  • Increases the state and local tax (SALT) deduction limit to $15,000 for single filers and $30,000 for married couples filing jointly.
  • Increases the SALT deduction limit to $7,500 for married individuals filing separately.
  • Applies 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)
1 cosponsor

Actions (2)
  1. Jan 9, 2025 Referred to the House Committee on Ways and Means. · house
  2. Jan 9, 2025 Introduced in House

More bills on these subjects (8)

Other bills that carry the most legislative subjects in common with this one (topical discovery — distinct from the procedural related bills above).

  • HR 1 — An act to provide for reconciliation pursuant to title II of H. Con. Res. 14. (shares 2 subjects)
  • HR 232 — SALT Fairness and Marriage Penalty Elimination Act (shares 2 subjects)
  • HR 25 — FairTax Act of 2025 (shares 2 subjects)
  • S 239 — Crow Revenue Act (shares 1 subject)
  • HR 5334 — Lindsey O. Graham Sanctioning Russia and Iran Act of 2026 (shares 1 subject)
  • HR 9500 — Tax Relief for Fraud Victims Act (shares 1 subject)
  • HR 5366 — Doug LaMalfa Federal Disaster Tax Relief Certainty Act (shares 1 subject)
  • HR 5935 — Agua Caliente Band of Cahuilla Indians Water Rights Settlement Act (shares 1 subject)

Text versions (1)
  • Introduced in House · Jan 9, 2025

Only one text version is on file, so there’s no earlier version to compare against yet.

Full text

IN THE HOUSE OF REPRESENTATIVES

January 9, 2025

Ms. Underwood (for herself and Mr. Casten) 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 increase 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 for Working Families Act”.

SEC. 2. INCREASE IN 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 “$10,000 ($5,000 in the case of a married individual filing a separate return)” and inserting “$15,000 (twice such amount in the case of a joint return)”.

(b) Effective Date.—The amendment made by this section shall apply to taxable years beginning after December 31, 2024. <all>

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