SALT Fairness and Marriage Penalty Elimination Act
The summary
What this bill does
SALT Fairness and Marriage Penalty Elimination Act
This bill increases the limitation on the federal tax deduction for state and local taxes (commonly known as the SALT deduction cap) to $100,000 ($200,000 for married individuals filing a joint federal income tax return).
Under current law, the SALT deduction cap is $10,000 ($5,000 for married individuals filing separate federal income tax returns).
Legislative timeline
From introduction
Jan 7, 2025
Introduced & referred to committee
Congressional support
Sponsors & Cosponsors
U.S. Representative - NY District 17 · R-NY
Roll-call vote
The vote, by member
The vote, by member
VERSION CHANGES
What changed,
and where.
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Bill Metadata
| Congress | 119 |
| Bill Type | HR |
| Bill Number | 232 |
| Origin Chamber | House |
| Current Status | Referred to the House Committee on Ways and Means. |
| Policy Area | Taxation |
| Primary Committee | Not assigned |
| Introduced | January 7, 2025 |
| Latest Action | January 7, 2025 |
| Cosponsors | 4 · House vote — · — views |