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H.R. 232 — SALT Fairness and Marriage Penalty Elimination Act — Project Euthyna

The public record · 119th Congress

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).

Other titles

the names this measure carries besides the one at the top of this page, each with the record's own label for it. The collection includes titles given to parts of a bill as well as to the whole.

To amend the Internal Revenue Code of 1986 to modify the limitation on the amount individuals can deduct for certain State and local taxes.Official Title as Introduced

SALT Fairness and Marriage Penalty Elimination ActShort Title(s) as Introduced

Legislative history

H.R. 232·House·Bill·Taxation

Rep. Michael Lawler(Republican-New York-17)·

Jan 7, 2025

IntroducedIntroduced in House

Jan 7, 2025

HouseReferred to the House Committee on Ways and Means.

Documents

Everything Congress printed about this measure. A bill is reprinted each time it changes, the Congressional Research Service summarizes each version, and the committee that reports a bill files its own written account of it.

Bill text

Jan 7, 2025As introduced in the House

Plain-language summaries

Jan 7, 2025Introduced in House

Where it stands

In committee — the House

On the floor — the House

In committee — the Senate

On the floor — the Senate

Resolving differences

With the President

Became law

Path for a House bill