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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.
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Status:
Expired
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Additional Information
SALT Fairness for Working Families Act
Print number: HR 2439
Sponsor: Rep. Underwood, Lauren [D-IL-14]
Process start date: 2021-04-08
System Note: Lustra is free, publicly auditable civic infrastructure, with full source code available on GitHub. You are reading sterilized legislative data, processed by our radical neutrality engine to strip political spin and retain factual mechanics. We process only official government data. Original documents remain the authoritative source, always verify them if you can.
Summarized by: gemini-3-pro-preview
Source data: api.congress.gov
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Summary & Status

Key Questions about Higher SALT Tax Deduction Limit for State and Local Taxes.

A structured overview of the legislative process, official sources, status and civic context.

What is the official ID of this bill?

The official print number for this legislation is 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.

Analysis and Potential Impact of HR 2439

We don't know, that is up to you to decide. Summarizing raw data with AI is fundamentally different from predicting socio-economic outcomes. As of 2026, we believe impact assessment strictly requires a human in the loop to verify and judge. Review our public AI processing logs for full transparency, and use Lustra to track active legislation for instant status push notifications.

CATEGORIES

Taxes