I
118THCONGRESS
1
STSESSION H. R. 339
To amend the Internal Revenue Code of 1986 to eliminate the marriage
penalty in the limitation on the amount individuals can deduct for certain
State and local taxes.
IN THE HOUSE OF REPRESENTATIVES
JANUARY12, 2023
Mr. L
AWLER(for himself, Mr. D’ESPOSITO, and Ms. SHERRILL) 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 eliminate
the marriage penalty in the limitation on the amount
individuals can deduct for certain 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 Marriage Pen-4
alty Elimination Act’’. 5
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•HR 339 IH
SEC. 2. ELIMINATION OF MARRIAGE PENALTY IN LIMITA-1
TION ON DEDUCTION FOR CERTAIN STATE 2
AND LOCAL TAXES OF INDIVIDUALS. 3
(a) I
NGENERAL.—Section 164(b)(6)(B) of the Inter-4
nal Revenue Code of 1986 is amended by striking 5
‘‘$10,000 ($5,000 in the case of a married individual filing 6
a separate return)’’ and inserting ‘‘$10,000 (twice such 7
amount in the case of a joint return)’’. 8
(b) E
FFECTIVEDATE.—The amendments made by 9
this section shall apply to taxable years beginning after 10
December 31, 2022. 11
Æ
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