I
118THCONGRESS
1
STSESSION H. R. 1260
To amend the Internal Revenue Code of 1986 to increase the limitation
on the deduction for State and local taxes.
IN THE HOUSE OF REPRESENTATIVES
FEBRUARY28, 2023
Mr. S
ANTOSintroduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to increase
the limitation on the deduction for State and local taxes.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘SALT Relief Act’’. 4
SEC. 2. INCREASE IN LIMITATION ON DEDUCTION FOR 5
STATE AND LOCAL TAXES. 6
(a) I
NGENERAL.—Section 164(b)(6)(B) of the Inter-7
nal Revenue Code of 1986 is amended by striking 8
‘‘$10,000 ($5,000’’ and inserting ‘‘$50,000 ($25,000’’. 9
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•HR 1260 IH
(b) EFFECTIVEDATE.—The amendment made by 1
this section shall apply to taxable years beginning after 2
December 31, 2022. 3
Æ
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