I
118THCONGRESS
1
STSESSION H. R. 160
To amend the Internal Revenue Code of 1986 to repeal the limitation on
deduction for State and local taxes, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
JANUARY9, 2023
Mr. M
IKEGARCIAof California 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 repeal
the limitation on deduction for State and local taxes,
and for other purposes.
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 Fairness Act 4
of 2023’’. 5
SEC. 2. REPEAL OF LIMITATION ON DEDUCTION FOR STATE 6
AND LOCAL, ETC. TAXES. 7
(a) I
NGENERAL.—Section 164(b) of the Internal 8
Revenue Code of 1986 is amended by striking paragraph 9
(6). 10
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•HR 160 IH
(b) EFFECTIVEDATE.—The amendment made by 1
subsection (a) shall take effect as if included in section 2
11042 of Public Law 115–97. 3
Æ
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