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Increased Tax Deduction Limit for State and Local Taxes (SALT) up to $30,000.

This bill proposes raising the maximum amount of State and Local Taxes (SALT) that individuals can deduct from their federal taxable income. The current $10,000 limit would increase to $15,000 for single filers and $30,000 for married couples filing jointly. The bill also provides for these new limits to be adjusted annually for inflation.
Key points
The maximum deduction for State and Local Taxes (SALT) increases from $10,000 to $15,000 for single taxpayers.
For married couples filing jointly, the SALT deduction limit increases to $30,000.
The new, higher deduction limits apply to tax years beginning after December 31, 2022.
The deduction amount will be automatically adjusted for inflation starting in the 2024 tax year.
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Additional Information
Print number: 118_HR_2660
Sponsor: Rep. Underwood, Lauren [D-IL-14]
Process start date: 2023-04-17
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Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

SALT Fairness for Working Families Act

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 118_HR_2660.

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 2023-04-17.

What are the main provisions?

Key points include:

  • The maximum deduction for State and Local Taxes (SALT) increases from $10,000 to $15,000 for single taxpayers.
  • For married couples filing jointly, the SALT deduction limit increases to $30,000.
  • The new, higher deduction limits apply to tax years beginning after December 31, 2022.
  • The deduction amount will be automatically adjusted for inflation starting in the 2024 tax year.
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 2025-12-30.

CATEGORIES

Taxes