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Tax Changes: Relief for Teachers, First Responders, Higher Rates for Wealthy

This bill proposes significant changes to the tax system that could affect many citizens' finances. It aims to repeal the cap on state and local tax deductions, potentially easing the burden for residents in high-tax states. Additionally, it increases deductions for teachers and introduces new deductions for first responders, while simultaneously raising the top income tax rate for high-earners.
Key points
Repeal of the State and Local Tax (SALT) deduction cap, potentially lowering tax burdens for many.
Increase in the tax deduction for teachers from $250 to $1,000 for work-related expenses.
Introduction of a new deduction up to $1,000 for first responders (police, firefighters, paramedics) for professional development and uniforms.
Increase of the top individual income tax rate from 37% to 39.6% for the highest earners.
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Expired
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Additional Information
Print number: 117_HR_946
Sponsor: Rep. Pascrell, Bill, Jr. [D-NJ-9]
Process start date: 2021-02-08
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Summarized by: gemini-2.5-flash-preview-05-20
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

SALT Act

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 117_HR_946.

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 2021-02-08.

What are the main provisions?

Key points include:

  • Repeal of the State and Local Tax (SALT) deduction cap, potentially lowering tax burdens for many.
  • Increase in the tax deduction for teachers from $250 to $1,000 for work-related expenses.
  • Introduction of a new deduction up to $1,000 for first responders (police, firefighters, paramedics) for professional development and uniforms.
  • Increase of the top individual income tax rate from 37% to 39.6% for the highest earners.
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. Pascrell, Bill, Jr. [D-NJ-9].

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 2025-12-28.

CATEGORIES

Taxes