I
119THCONGRESS
1
STSESSION H. R. 232
To amend the Internal Revenue Code of 1986 to modify the limitation
on the amount individuals can deduct for certain State and local taxes.
IN THE HOUSE OF REPRESENTATIVES
JANUARY7, 2025
Mr. L
AWLERintroduced 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 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 Fairness and 4
Marriage Penalty Elimination Act’’. 5
SEC. 2. MODIFICATION OF LIMITATION ON DEDUCTION 6
FOR CERTAIN STATE AND LOCAL TAXES OF 7
INDIVIDUALS. 8
(a) I
NGENERAL.—Section 164(b)(6)(B) of the Inter-9
nal Revenue Code of 1986 is amended by striking ‘‘shall 10
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•HR 232 IH
not exceed $10,000 ($5,000 in the case of a married indi-1
vidual filing a separate return).’’ and inserting ‘‘shall not 2
exceed— 3
‘‘(i) except as provided in clause (ii), 4
$100,000, and 5
‘‘(ii) in the case of a joint return, 6
$200,000.’’. 7
(b) E
FFECTIVEDATE.—The amendment made by 8
this section shall apply to taxable years beginning after 9
December 31, 2024. 10
Æ
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