I
119THCONGRESS
1
STSESSION H. R. 246
To amend the Internal Revenue Code of 1986 to increase the limitation
on the amount individuals can deduct for certain State and local taxes.
IN THE HOUSE OF REPRESENTATIVES
JANUARY9, 2025
Ms. U
NDERWOOD(for herself and Mr. CASTEN) 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 increase
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 for 4
Working Families Act’’. 5
SEC. 2. INCREASE IN LIMITATION ON DEDUCTION FOR CER-6
TAIN STATE AND LOCAL TAXES OF INDIVID-7
UALS. 8
(a) I
NGENERAL.—Section 164(b)(6)(B) of the Inter-9
nal Revenue Code of 1986 is amended by striking 10
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•HR 246 IH
‘‘$10,000 ($5,000 in the case of a married individual filing 1
a separate return)’’ and inserting ‘‘$15,000 (twice such 2
amount in the case of a joint return)’’. 3
(b) E
FFECTIVEDATE.—The amendment made by 4
this section shall apply to taxable years beginning after 5
December 31, 2024. 6
Æ
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