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Repealing the Limitation on State and Local Tax Deductions (SALT)

This bill amends the Internal Revenue Code of 1986 to repeal the limitation on the deduction for State and local taxes (SALT). The amendment takes effect as if it were included in section 11042 of Public Law 115–97.
Key points
Repeals the limitation on deductions for State and local taxes.
The change is effective as if included in Public Law 115–97.
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Expired
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Additional Information
Print number: 118_HR_160
Sponsor: Rep. Garcia, Mike [R-CA-27]
Process start date: 2023-01-09
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OFFICIAL LEGAL TITLE

SALT Fairness Act of 2023

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 118_HR_160.

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 2023-01-09.

What are the main provisions?

Key points include:

  • Repeals the limitation on deductions for State and local taxes.
  • The change is effective as if included in Public Law 115–97.
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. Garcia, Mike [R-CA-27].

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 2025-12-30.

CATEGORIES

Taxes