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Repeal of State and Local Tax Deduction Limit

This bill aims to remove the cap on deducting certain state and local taxes, including property and income taxes, from federal taxable income. This means citizens could potentially deduct larger amounts of these taxes, which may reduce their overall federal tax burden. These changes apply to tax years beginning after December 31, 2020.
Key points
Elimination of the State and Local Tax (SALT) deduction cap for federal taxes.
Ability to deduct the full amount of paid property and income taxes from federal taxable income.
Potential reduction in federal tax bills for individuals paying high state and local taxes.
Changes are effective for the 2021 tax year onwards.
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Status:
Expired
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Additional Information
SALT Deductibility Act
Print number: S 85
Sponsor: Sen. Schumer, Charles E. [D-NY]
Process start date: 2021-01-28
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-2.5-flash-preview-05-20
Source data: api.congress.gov
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Summary & Status

Key Questions about Repeal of State and Local Tax Deduction Limit

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 S 85.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2021-01-28.

What are the main provisions?

Key points include:

  • Elimination of the State and Local Tax (SALT) deduction cap for federal taxes.
  • Ability to deduct the full amount of paid property and income taxes from federal taxable income.
  • Potential reduction in federal tax bills for individuals paying high state and local taxes.
  • Changes are effective for the 2021 tax year onwards.

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 Sen. Schumer, Charles E. [D-NY].

What is the latest detailed status?

The latest detailed status is: Introduced in Senate

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-29.

Analysis and Potential Impact of S 85

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