HR 232

SALT Fairness and Marriage Penalty Elimination Act

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). 

Bill status

Status
In committee
Sponsor
Rep. Michael Lawler [R-NY-17]
Cosponsors
4
Policy area
Taxation
Introduced
2025-01-07
Latest action
2025-01-07: Referred to the House Committee on Ways and Means.

Committee referrals

Recent actions

  • 2025-01-07: Referred to the House Committee on Ways and Means.
  • 2025-01-07: Introduced in House
  • 2025-01-07: Introduced in House