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Repeal of State and Local Tax (SALT) Deduction Cap

This bill aims to remove the cap on deducting state and local taxes (SALT) from federal income tax. This means citizens will be able to deduct the full amount of state and local taxes paid, potentially lowering their federal tax burden. The change applies to income earned from January 1, 2023.
Key points
Ability to deduct the full amount of state and local taxes paid from federal income tax.
Potential reduction in federal income tax for individuals paying high state and local taxes.
Changes are effective for tax years beginning after December 31, 2022.
article Official text account_balance Process page
Expired
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Additional Information
Print number: 118_HR_2555
Sponsor: Rep. Garbarino, Andrew R. [R-NY-2]
Process start date: 2023-04-10
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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 Deductibility Act

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 118_HR_2555.

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 2023-04-10.

What are the main provisions?

Key points include:

  • Ability to deduct the full amount of state and local taxes paid from federal income tax.
  • Potential reduction in federal income tax for individuals paying high state and local taxes.
  • Changes are effective for tax years beginning after December 31, 2022.
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. Garbarino, Andrew R. [R-NY-2].

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 2025-12-24.

CATEGORIES

Taxes