What is the official ID of this bill?

The official print number for this legislation is S 5219.

When did the legislative process begin?

The process officially started on 2024-09-25.

Where can I read the full text of this legislation?

The full official text is available at: https://www.congress.gov/118/bills/s5219/BILLS-118s5219is.htm

Is this summary verified?

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

Who is the primary sponsor?

The primary sponsor is Sen. Helmy, George S. [D-NJ].

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

What is the latest detailed status?

The latest detailed status is: Introduced in Senate

Analysis and Potential Impact of S 5219

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.

Increase in Limitation on Deduction for State and Local Taxes (SALT)

Q: What are the main provisions?

Key points include: The limitation on the State and Local Tax (SALT) deduction is increased from $10,000 to $100,000. In the case of a joint return, the limit is twice the $100,000 amount. The amendments apply to taxable years beginning after December 31, 2023.

This bill amends the Internal Revenue Code of 1986 to increase the limitation on the deduction for State and local taxes (SALT). It replaces the current $10,000 limit ($5,000 for married individuals filing separately) with $100,000 (twice such amount in the case of a joint return). The amendments apply to taxable years beginning after December 31, 2023.

Key points

The limitation on the State and Local Tax (SALT) deduction is increased from $10,000 to $100,000.

In the case of a joint return, the limit is twice the $100,000 amount.

The amendments apply to taxable years beginning after December 31, 2023.

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Additional Information

Tax Relief for Middle Class Families Act of 2024

Print number: S 5219

Sponsor: Sen. Helmy, George S. [D-NJ]

Process start date: 2024-09-25

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-3-pro-preview

Source data: api.congress.gov

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Increase in Limitation on Deduction for State and Local Taxes (SALT)

Key Questions about Increase in Limitation on Deduction for State and Local Taxes (SALT)