SALT Deductibility Act
- Bill Number
- H.R. 430
- Origin Chamber
- House
- Congress
- 119th Congress, Session 1
- Policy Area
- Taxation
- Status
- Introduced
- Latest Action
- 2025-01-15: Referred to the House Committee on Ways and Means.
- Last Updated
- 2025-10-25T08:05:16Z
Official Summary
Securing Access to Lower Taxes by ensuring Deductibility Act or the SALT Deductibility Act
This bill repeals the limitation on the federal tax deduction for state and local taxes (commonly known as the SALT deduction cap).
Under current law, a SALT deduction cap of $10,000 ($5,000 for married individuals filing separate federal income tax returns) applies for tax years 2018 through 2025 and expires beginning in 2026.
Sponsor
Rep. Garbarino, Andrew R. [R-NY-2]
Cosponsors (25)
Rep. Gottheimer, Josh [D-NJ-5], Rep. Kim, Young [R-CA-40], Rep. Menendez, Robert [D-NJ-8], Rep. Smith, Christopher H. [R-NJ-4], Rep. Schneider, Bradley Scott [D-IL-10], Rep. Lawler, Michael [R-NY-17], Rep. Suozzi, Thomas R. [D-NY-3], Rep. Casten, Sean [D-IL-6], Del. Norton, Eleanor Holmes [D-DC], Rep. Davis, Danny K. [D-IL-7], Rep. Kean, Thomas H. [R-NJ-7], Rep. Chu, Judy [D-CA-28], Rep. Brownley, Julia [D-CA-26], Rep. Nadler, Jerrold [D-NY-12], Rep. Sherrill, Mikie [D-NJ-11], Rep. Gillen, Laura [D-NY-4], Rep. Panetta, Jimmy [D-CA-19], Rep. Ryan, Patrick [D-NY-18], Rep. Raskin, Jamie [D-MD-8], Rep. Gomez, Jimmy [D-CA-34], Rep. Mullin, Kevin [D-CA-15], Rep. Carbajal, Salud O. [D-CA-24], Rep. Latimer, George [D-NY-16], Rep. Levin, Mike [D-CA-49], Rep. Sherman, Brad [D-CA-32]
Recent Actions
- 2025-01-15: Referred to the House Committee on Ways and Means.
- 2025-01-15: Introduced in House
- 2025-01-15: Introduced in House
Bill Versions
- Securing Access to Lower Taxes by ensuring Deductibility Act — issued 2025-01-15 — PDF (2 pages)