I
119THCONGRESS
1
STSESSION H. R. 430
To amend the Internal Revenue Code of 1986 to repeal the limitation on
the deduction for certain taxes, including State and local property and
income taxes.
IN THE HOUSE OF REPRESENTATIVES
JANUARY15, 2025
Mr. G
ARBARINO(for himself, Mr. GOTTHEIMER, Mrs. KIM, Mr. MENENDEZ,
Mr. S
MITHof New Jersey, Mr. SCHNEIDER, Mr. LAWLER, Mr. SUOZZI,
Mr. C
ASTEN, Ms. NORTON, Mr. DAVISof Illinois, Mr. KEAN, Ms. CHU,
Ms. B
ROWNLEY, Mr. NADLER, Ms. SHERRILL, Ms. GILLEN, Mr. PA-
NETTA, Mr. RYAN, Mr. RASKIN, and Mr. GOMEZ) introduced the fol-
lowing bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to repeal
the limitation on the deduction for certain taxes, includ-
ing State and local property and income 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 ‘‘Securing Access to 4
Lower Taxes by ensuring Deductibility Act’’ or the 5
‘‘SALT Deductibility Act’’. 6
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•HR 430 IH
SEC. 2. REPEAL OF LIMITATION ON DEDUCTION FOR STATE 1
AND LOCAL, ETC. TAXES. 2
(a) I
NGENERAL.—Section 164(b) of the Internal 3
Revenue Code of 1986 is amended by striking paragraph 4
(6). 5
(b) E
FFECTIVEDATE.—The amendment made by 6
this section shall apply to taxable years beginning after 7
December 31, 2024. 8
Æ
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