Us Congress 2023-2024 Regular Session

Us Congress House Bill HB2660

Introduced
4/17/23  

Caption

SALT Fairness for Working Families Act

Impact

If enacted, this legislation would effectively alter the tax liabilities for many working families, potentially increasing disposable income and improving financial circumstances by allowing greater deductions on SALT. This change is particularly targeted towards taxpayers in high-tax states, which would alleviate the impact that local taxes have on their overall tax bills. Moreover, an inflation adjustment clause indicates that the deduction will be increased further in relation to cost-of-living adjustments beyond the initial increase.

Summary

House Bill 2660, known as the 'SALT Fairness for Working Families Act', aims to amend the Internal Revenue Code of 1986 to increase the limitation on the amount individuals can deduct for certain state and local taxes (SALT). Specifically, the bill proposes to raise the deduction limit from $10,000 to $15,000 for individuals, and for joint returns, the limit would be double that. This bill is introduced with the intent of offering further tax relief to middle-class families, thereby enhancing their capacity to navigate state and local tax burdens.

Contention

The introduction of HB2660 might engender contention as it attempts to balance the interests of various stakeholder groups. Proponents advocate for the economic empowerment of working families and suggest that greater tax deductions will stimulate consumer spending. However, opponents may express concerns regarding the ramifications of reduced federal tax revenues as a result of raised limits. This is particularly relevant in light of prior discussions over tax equity and the distribution of tax burdens between different income classes, potentially leading to debates about the fiscal responsibilities of the government in maintaining services.

Companion Bills

US HB680

Related Tax Relief for Middle Class Families Act of 2023

US HB1260

Related SALT Relief Act

US HB3098

Related SALT Fairness and Deficit Reduction Act

Similar Bills

No similar bills found.