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SALT Fairness and Marriage Penalty Elimination Act

Bill Number
H.R. 232
Origin Chamber
House
Congress
119th Congress, Session 1
Policy Area
Taxation
Status
Introduced
Latest Action
2025-01-07: Referred to the House Committee on Ways and Means.
Last Updated
2025-10-18T08:05:30Z

Official Summary

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). 

Sponsor

Rep. Lawler, Michael [R-NY-17]

Cosponsors (4)

Rep. Sherrill, Mikie [D-NJ-11], Rep. Sykes, Emilia Strong [D-OH-13], Rep. Houlahan, Chrissy [D-PA-6], Rep. Vindman, Eugene Simon [D-VA-7]

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