HR 430 Re-checks Congress.gov for new actions and updates the bill's status, and fills in any sponsors, committees, or related bills that are missing. It does not re-pull sponsors/cosponsors/committees/related — those rarely change — and it skips all work if nothing has changed upstream, so it's cheap to click.
To amend the Internal Revenue Code of 1986 to repeal the limitation on the deduction for certain taxes, including State and local property and income taxes.
Summary
This bill amends the Internal Revenue Code to repeal the limitation on federal tax deductions for state and local property and income taxes. Currently, taxpayers are limited to deducting up to ten thousand dollars in state and local taxes, commonly known as the SALT cap. The bill would remove this cap entirely, allowing taxpayers to deduct all state and local taxes paid. The change would be effective for 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)
25 cosponsors
- Del. Norton, Eleanor Holmes [D-DC-At Large] (D-DC)
- Rep. Brownley, Julia [D-CA-26] (D-CA)
- Rep. Carbajal, Salud O. [D-CA-24] (D-CA)
- Rep. Casten, Sean [D-IL-6] (D-IL)
- Rep. Chu, Judy [D-CA-28] (D-CA)
- Rep. Davis, Danny K. [D-IL-7] (D-IL)
- Rep. Gillen, Laura [D-NY-4] (D-NY)
- Rep. Gomez, Jimmy [D-CA-34] (D-CA)
- Rep. Gottheimer, Josh [D-NJ-5] (D-NJ)
- Rep. Kean, Thomas H. [R-NJ-7] (R-NJ)
- Rep. Kim, Young [R-CA-40] (R-CA)
- Rep. Latimer, George [D-NY-16] (D-NY)
- Rep. Lawler, Michael [R-NY-17] (R-NY)
- Rep. Levin, Mike [D-CA-49] (D-CA)
- Rep. Menendez, Robert [D-NJ-8] (D-NJ)
- Rep. Mullin, Kevin [D-CA-15] (D-CA)
- Rep. Nadler, Jerrold [D-NY-12] (D-NY)
- Rep. Panetta, Jimmy [D-CA-19] (D-CA)
- Rep. Raskin, Jamie [D-MD-8] (D-MD)
- Rep. Ryan, Patrick [D-NY-18] (D-NY)
- Rep. Schneider, Bradley Scott [D-IL-10] (D-IL)
- Rep. Sherman, Brad [D-CA-32] (D-CA)
- Rep. Sherrill, Mikie [D-NJ-11] (D-NJ)
- Rep. Smith, Christopher H. [R-NJ-4] (R-NJ)
- Rep. Suozzi, Thomas R. [D-NY-3] (D-NY)
Actions (2)
- Jan 15, 2025 Referred to the House Committee on Ways and Means. · house
- Jan 15, 2025 Introduced in House
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Text versions (1)
Bills are re-published as they move (Introduced → Reported → Engrossed → Enrolled …). Each stage below is a separate text; pick two to see what changed. Data from Congress.gov.
Full text
IN THE HOUSE OF REPRESENTATIVES
January 15, 2025
Mr. Garbarino (for himself, Mr. Gottheimer, Mrs. Kim, Mr. Menendez, Mr. Smith of New Jersey, Mr. Schneider, Mr. Lawler, Mr. Suozzi, Mr. Casten, Ms. Norton, Mr. Davis of Illinois, Mr. Kean, Ms. Chu, Ms. Brownley, Mr. Nadler, Ms. Sherrill, Ms. Gillen, Mr. Panetta, Mr. Ryan, Mr. Raskin, and Mr. Gomez) 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 repeal the limitation on the deduction for certain taxes, including State and local property and income 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 “Securing Access to Lower Taxes by ensuring Deductibility Act” or the “SALT Deductibility Act”.
SEC. 2. REPEAL OF LIMITATION ON DEDUCTION FOR STATE AND LOCAL, ETC. TAXES.
(a) In General.—Section 164(b) of the Internal Revenue Code of 1986 is amended by striking paragraph (6).
(b) Effective Date.—The amendment made by this section shall apply to taxable years beginning after December 31, 2024. <all>
Comments