Us Congress 2023-2024 Regular Session

Us Congress House Bill HB160 Compare Versions

Only one version of the bill is available at this time.
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11 I
22 118THCONGRESS
33 1
44 STSESSION H. R. 160
55 To amend the Internal Revenue Code of 1986 to repeal the limitation on
66 deduction for State and local taxes, and for other purposes.
77 IN THE HOUSE OF REPRESENTATIVES
88 JANUARY9, 2023
99 Mr. M
1010 IKEGARCIAof California introduced the following bill; which was
1111 referred to the Committee on Ways and Means
1212 A BILL
1313 To amend the Internal Revenue Code of 1986 to repeal
1414 the limitation on deduction for State and local taxes,
1515 and for other purposes.
1616 Be it enacted by the Senate and House of Representa-1
1717 tives of the United States of America in Congress assembled, 2
1818 SECTION 1. SHORT TITLE. 3
1919 This Act may be cited as the ‘‘SALT Fairness Act 4
2020 of 2023’’. 5
2121 SEC. 2. REPEAL OF LIMITATION ON DEDUCTION FOR STATE 6
2222 AND LOCAL, ETC. TAXES. 7
2323 (a) I
2424 NGENERAL.—Section 164(b) of the Internal 8
2525 Revenue Code of 1986 is amended by striking paragraph 9
2626 (6). 10
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2929 •HR 160 IH
3030 (b) EFFECTIVEDATE.—The amendment made by 1
3131 subsection (a) shall take effect as if included in section 2
3232 11042 of Public Law 115–97. 3
3333 Æ
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