arrow_back Back to App

Increased SALT Deduction Limit for Married Couples Filing Jointly.

This bill increases the limit on the federal deduction for State and Local Taxes (SALT) paid by married couples filing jointly. The current $10,000 limit is doubled to $20,000 for joint filers. This change allows couples in high-tax states to deduct a larger amount, potentially lowering their federal tax bill starting with the 2023 tax year.
Key points
The deduction limit for State and Local Taxes (SALT) increases from $10,000 to $20,000 for married individuals filing a joint return.
The change applies to tax years beginning after December 31, 2022, affecting 2023 tax filings onward.
article Official text account_balance Process page
Expired
Citizen Poll
No votes cast
Additional Information
Print number: 118_S_830
Sponsor: Sen. Collins, Susan M. [R-ME]
Process start date: 2023-03-16
Lustra uses Artificial Intelligence. Verify details in source documents.
Summarized by: gemini-flash-latest
Source data: api.congress.gov
AI work logs for this document launch

OFFICIAL LEGAL TITLE

SALT Deduction Fairness Act

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 118_S_830.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2023-03-16.

What are the main provisions?

Key points include:

  • The deduction limit for State and Local Taxes (SALT) increases from $10,000 to $20,000 for married individuals filing a joint return.
  • The change applies to tax years beginning after December 31, 2022, affecting 2023 tax filings onward.
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 Sen. Collins, Susan M. [R-ME].

What is the latest detailed status?

The latest detailed status is: Introduced in Senate

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-27.

CATEGORIES

Taxes Family