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H.R. 430 — SALT Deductibility Act — Project Euthyna

The public record · 119th Congress

SALT Deductibility Act

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.

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 repeal the limitation on the deduction for certain taxes, including State and local property and income taxes.Official Title as Introduced

SALT Deductibility ActShort Title(s) as Introduced

Securing Access to Lower Taxes by ensuring Deductibility ActShort Title(s) as Introduced

Legislative history

H.R. 430·House·Bill·Taxation

Rep. Andrew R. Garbarino(Republican-New York-2)·

Jan 15, 2025

IntroducedIntroduced in House

Jan 15, 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 15, 2025As introduced in the House

Plain-language summaries

Jan 15, 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