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Doubling State and Local Tax Deduction Limit for Married Couples

This bill aims to eliminate the 'marriage penalty' regarding the deduction for State and Local Taxes (SALT). Currently capped at $10,000 for most filers, the change would allow married couples filing jointly to deduct up to $20,000. This increase could significantly lower the federal taxable income for couples living in high-tax states.
Key points
The maximum deduction limit for State and Local Taxes (SALT) increases from $10,000 to $20,000 for married couples filing jointly.
This change applies to tax years beginning after December 31, 2022.
Couples who itemize deductions and pay high state/local taxes will see the greatest financial benefit.
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Expired
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Additional Information
Print number: 118_HR_339
Sponsor: Rep. Lawler, Michael [R-NY-17]
Process start date: 2023-01-12
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Summarized by: gemini-flash-latest
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

SALT Marriage Penalty Elimination Act

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 118_HR_339.

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 2023-01-12.

What are the main provisions?

Key points include:

  • The maximum deduction limit for State and Local Taxes (SALT) increases from $10,000 to $20,000 for married couples filing jointly.
  • This change applies to tax years beginning after December 31, 2022.
  • Couples who itemize deductions and pay high state/local taxes will see the greatest financial benefit.
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. Lawler, Michael [R-NY-17].

What is the latest detailed status?

The latest detailed status is: Sponsor introductory remarks on measure. (CR H507)

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-30.

CATEGORIES

Taxes Family