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Higher SALT Tax Deduction Limit for State and Local Taxes.

This bill raises the maximum amount taxpayers can deduct from their federal income for state and local taxes paid (SALT deduction). The limit increases for joint filers, potentially lowering the federal tax burden. The new limits apply to taxable years beginning after December 31, 2020, and will be adjusted annually for inflation.
Key points
The cap on deducting State and Local Taxes (SALT) increases from $10,000 to $15,000 for individual filers.
Married couples filing jointly can deduct up to $30,000, an increase from the current $10,000 limit.
The deduction limit will be automatically adjusted for inflation for taxable years beginning after December 31, 2021.
article Official text account_balance Process page
Expired
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Additional Information
Print number: 117_HR_2439
Sponsor: Rep. Underwood, Lauren [D-IL-14]
Process start date: 2021-04-08
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Summarized by: gemini-3-pro-preview
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

SALT Fairness for Working Families Act

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 117_HR_2439.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2021-04-08.

What are the main provisions?

Key points include:

  • The cap on deducting State and Local Taxes (SALT) increases from $10,000 to $15,000 for individual filers.
  • Married couples filing jointly can deduct up to $30,000, an increase from the current $10,000 limit.
  • The deduction limit will be automatically adjusted for inflation for taxable years beginning after December 31, 2021.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Rep. Underwood, Lauren [D-IL-14].

What is the latest detailed status?

The latest detailed status is: Referred to the House Committee on Ways and Means.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2026-01-02.

CATEGORIES

Taxes