# 117-hr-6049: To amend the Internal Revenue Code of 1986 to modify the limitation on the deduction for State and local taxes, etc.

117-hr-6049, To amend the Internal Revenue Code of 1986 to modify the limitation on the deduction for State and local taxes, etc., is a 117th Congress bill sponsored by Rep. Smith, Christopher H. [R-NJ-4] (R-NJ); status Referred to the House Committee on Ways and Means. (as of 2025-11-18).

- Canonical: https://policyrisk.com/legislation/117-hr-6049
- As of: 2025-11-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 117-hr-6049
- Congress: 117
- Title: To amend the Internal Revenue Code of 1986 to modify the limitation on the deduction for State and local taxes, etc.
- Status: Referred to the House Committee on Ways and Means.
- Introduced: 2021-11-18
- Sponsor: Rep. Smith, Christopher H. [R-NJ-4] (R-NJ)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2025-11-18

## Summary

This bill extends the limitation on the tax deduction for state and local taxes through 2031. It increases the limitation to $80,000 between 2021 and 2030 and reduces it to $10,000 in 2031.

## Related bills

- 117-hr-1448: PAWS for Veterans Therapy Act
- 117-hr-6256: To ensure that goods made with forced labor in the Xinjiang Uyghur Autonomous Region of the People's Republic of China do not enter the United States market, a…
- 117-hr-3537: Accelerating Access to Critical Therapies for ALS Act
- 117-hr-3076: Postal Service Reform Act of 2022
- 117-hr-1193: Cardiovascular Advances in Research and Opportunities Legacy Act
- 117-hr-5142: To award posthumously a Congressional Gold Medal, in commemoration to the servicemembers who perished in Afghanistan on August 26, 2021, during the evacuation…

## Sources
- [117-hr-6049 on Congress.gov](https://www.congress.gov/bill/117th-congress/house-bill/6049)

## Related
- [117-hr-1448: PAWS for Veterans Therapy Act](https://policyrisk.com/legislation/117-hr-1448)
- [117-hr-6256: To ensure that goods made with forced labor in the Xinjiang Uyghur Autonomous R…](https://policyrisk.com/legislation/117-hr-6256)
- [117-hr-3537: Accelerating Access to Critical Therapies for ALS Act](https://policyrisk.com/legislation/117-hr-3537)
- [117-hr-3076: Postal Service Reform Act of 2022](https://policyrisk.com/legislation/117-hr-3076)
- [117-hr-1193: Cardiovascular Advances in Research and Opportunities Legacy Act](https://policyrisk.com/legislation/117-hr-1193)
- [117-hr-5142: To award posthumously a Congressional Gold Medal, in commemoration to the servi…](https://policyrisk.com/legislation/117-hr-5142)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/117-hr-6049 (as of 2025-11-18).