# 115-hr-4803: SALT Prepayment Deductibility Act

115-hr-4803, SALT Prepayment Deductibility Act, is a 115th Congress bill sponsored by Rep. Lance, Leonard [R-NJ-7] (R-NJ); status Referred to the House Committee on Ways and Means. (as of 2025-11-18).

- Canonical: https://policyrisk.com/legislation/115-hr-4803
- As of: 2025-11-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 115-hr-4803
- Congress: 115
- Title: SALT Prepayment Deductibility Act
- Status: Referred to the House Committee on Ways and Means.
- Introduced: 2018-01-16
- Sponsor: Rep. Lance, Leonard [R-NJ-7] (R-NJ)
- Cosponsors: 14
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2025-11-18

## Summary

SALT Prepayment Deductibility Act This bill specifies that, for the purpose of the federal tax deduction for certain state and local taxes, amounts paid in 2017 for real property taxes assessed for 2018 must be treated as paid or accrued within 2017. (Under current law, individual deductions for certain state and local taxes are limited during 2018-2025 to $10,000 per year for individuals or $5,000 for married individuals filing a separate return.)

## Cosponsors (14)

- Rep. Gottheimer, Josh [D-NJ-5] (D-NJ), 2018-01-16T00:00:00.000Z
- Rep. Smith, Christopher H. [R-NJ-4] (R-NJ), 2018-01-16T00:00:00.000Z
- RODNEY FRELINGHUYSEN (R-NJ), 2018-01-16T00:00:00.000Z
- FRANK LOBIONDO (R-NJ), 2018-01-16T00:00:00.000Z
- Rep. Stefanik, Elise M. [R-NY-21] (R-NY), 2018-01-16T00:00:00.000Z
- PETER KING (R-NY), 2018-01-16T00:00:00.000Z
- Rep. Zeldin, Lee M. [R-NY-1] (R-NY), 2018-01-16T00:00:00.000Z
- Rep. Faso, John J. [R-NY-19] (R-NY), 2018-01-16T00:00:00.000Z
- Rep. Donovan, Daniel M., Jr. [R-NY-11] (R-NY), 2018-01-16T00:00:00.000Z
- Rep. Hultgren, Randy [R-IL-14] (R-IL), 2018-01-29T00:00:00.000Z
- Rep. Raskin, Jamie [D-MD-8] (D-MD), 2018-01-29T00:00:00.000Z
- Rep. McCollum, Betty [D-MN-4] (D-MN), 2018-01-29T00:00:00.000Z
- Rep. Ruppersberger, C. A. Dutch [D-MD-2] (D-MD), 2018-02-07T00:00:00.000Z
- Rep. Garamendi, John [D-CA-8] (D-CA), 2018-02-07T00:00:00.000Z

## Related bills

- 115-hr-2519: The American Legion 100th Anniversary Commemorative Coin Act
- 115-hr-1676: Palliative Care and Hospice Education and Training Act
- 115-hr-1017: Removing Barriers to Colorectal Cancer Screening Act of 2017
- 115-hr-299: Blue Water Navy Vietnam Veterans Act of 2018
- 115-hr-5141: United States-Israel Security Assistance Authorization Act of 2018
- 115-hr-4256: BOLD Infrastructure for Alzheimer's Act

## Sources
- [115-hr-4803 on Congress.gov](https://www.congress.gov/bill/115th-congress/house-bill/4803)

## Related
- [115-hr-2519: The American Legion 100th Anniversary Commemorative Coin Act](https://policyrisk.com/legislation/115-hr-2519)
- [115-hr-1676: Palliative Care and Hospice Education and Training Act](https://policyrisk.com/legislation/115-hr-1676)
- [115-hr-1017: Removing Barriers to Colorectal Cancer Screening Act of 2017](https://policyrisk.com/legislation/115-hr-1017)
- [115-hr-299: Blue Water Navy Vietnam Veterans Act of 2018](https://policyrisk.com/legislation/115-hr-299)
- [115-hr-5141: United States-Israel Security Assistance Authorization Act of 2018](https://policyrisk.com/legislation/115-hr-5141)
- [115-hr-4256: BOLD Infrastructure for Alzheimer's Act](https://policyrisk.com/legislation/115-hr-4256)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/115-hr-4803 (as of 2025-11-18).