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Local Infrastructure Tax Cuts Act and SALT Deduction Modifications

This bill changes how state and local taxes are deducted and adds a new deduction for community infrastructure projects. It aims to provide tax relief for homeowners paying for local improvements like roads and schools, subject to income limits.
Key points
New tax deduction for special assessments paid for infrastructure projects (roads, schools, utilities) on a principal residence.
Income-based eligibility: taxpayers with income above certain thresholds (e.g., $215,000 for joint filers) will have their deduction limit reduced to zero.
The standard deduction limit for state and local taxes is set at $10,000 ($5,000 for married individuals filing separately).
Tax limits and income thresholds will be adjusted annually for inflation starting after 2027.
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Status: Introduced
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Additional Information
Print number: 119_HR_7561
Sponsor: Rep. Stevens, Haley M. [D-MI-11]
Process start date: 2026-02-12
System Note: Lustra is free, publicly auditable civic infrastructure — 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-flash-latest
Source data: api.congress.gov
AI work logs for this document launch

OFFICIAL LEGAL TITLE

Local Infrastructure Tax Cuts Act

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 119_HR_7561.

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 2026-02-12.

What are the main provisions?

Key points include:

  • New tax deduction for special assessments paid for infrastructure projects (roads, schools, utilities) on a principal residence.
  • Income-based eligibility: taxpayers with income above certain thresholds (e.g., $215,000 for joint filers) will have their deduction limit reduced to zero.
  • The standard deduction limit for state and local taxes is set at $10,000 ($5,000 for married individuals filing separately).
  • Tax limits and income thresholds will be adjusted annually for inflation starting after 2027.
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. Stevens, Haley M. [D-MI-11].

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 2026-03-06.

What is the impact of this bill?

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.

CATEGORIES

Taxes Local Government Public Investments