[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 232 Introduced in House (IH)]

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119th CONGRESS
  1st Session
                                H. R. 232

To amend the Internal Revenue Code of 1986 to modify the limitation on 
  the amount individuals can deduct for certain State and local taxes.


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                    IN THE HOUSE OF REPRESENTATIVES

                            January 7, 2025

  Mr. Lawler introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to modify the limitation on 
  the amount individuals can deduct for certain State and local taxes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``SALT Fairness and Marriage Penalty 
Elimination Act''.

SEC. 2. MODIFICATION OF LIMITATION ON DEDUCTION FOR CERTAIN STATE AND 
              LOCAL TAXES OF INDIVIDUALS.

    (a) In General.--Section 164(b)(6)(B) of the Internal Revenue Code 
of 1986 is amended by striking ``shall not exceed $10,000 ($5,000 in 
the case of a married individual filing a separate return).'' and 
inserting ``shall not exceed--
                            ``(i) except as provided in clause (ii), 
                        $100,000, and
                            ``(ii) in the case of a joint return, 
                        $200,000.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2024.
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