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Ending the Cap on State and Local Tax Deductions

This bill aims to remove the current limit on deducting state and local taxes, including property and income taxes, from federal taxable income. If enacted, citizens would be able to deduct the full amount of these taxes, potentially lowering their overall tax burden. These changes are set to apply to tax years beginning after December 31, 2024.
Key points
Repeals the limitation on State and Local Tax (SALT) deductions from federal taxes.
Allows full deduction of paid state and local property and income taxes.
Potentially lowers federal tax burden for many citizens.
Changes will be effective for tax years beginning after December 31, 2024.
article Official text account_balance Process page
Introduced
Citizen Poll
No votes cast
Additional Information
Print number: 119_HR_430
Sponsor: Rep. Garbarino, Andrew R. [R-NY-2]
Process start date: 2025-01-15
Lustra uses Artificial Intelligence. Verify details in source documents.
Summarized by: gemini-2.5-flash
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 119_HR_430.

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 2025-01-15.

What are the main provisions?

Key points include:

  • Repeals the limitation on State and Local Tax (SALT) deductions from federal taxes.
  • Allows full deduction of paid state and local property and income taxes.
  • Potentially lowers federal tax burden for many citizens.
  • Changes will be effective for tax years beginning after December 31, 2024.
What is the specific legal status?

The current status is Introduced.

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 2025-12-23.

CATEGORIES

Taxes