I
118THCONGRESS
2
DSESSION H. R. 7160
To amend the Internal Revenue Code of 1986 to modify the limitation
on the amount certain married individuals can deduct for State and
local taxes.
IN THE HOUSE OF REPRESENTATIVES
JANUARY31, 2024
Mr. L
AWLER(for himself, Mr. LALOTA, Mr. GARBARINO, Mr. D’ESPOSITO,
Mr. M
OLINARO, Mr. KEANof New Jersey, Mr. HARRIS, Mr. MIKEGAR-
CIAof California, and Mrs. KIMof 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 modify
the limitation on the amount certain married individuals
can deduct 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 Marriage Pen-4
alty Elimination Act’’. 5
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•HR 7160 IH
SEC. 2. MODIFICATION OF LIMITATION ON DEDUCTION 1
FOR CERTAIN STATE AND LOCAL TAXES. 2
(a) I
NGENERAL.—Section 164(b)(6) of the Internal 3
Revenue Code of 1986 is amended by adding at the end 4
the following: ‘‘In the case of a joint return for a taxable 5
year beginning after December 31, 2022, and before Jan-6
uary 1, 2024, if the taxpayer’s adjusted gross income for 7
such taxable year is less than $500,000, subparagraph (B) 8
shall be applied by substituting ‘$20,000’ for ‘$10,000’.’’. 9
(b) E
FFECTIVEDATE.—The amendment made by 10
this section shall apply to taxable years beginning after 11
December 31, 2022. 12
Æ
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