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119-hr-232119th CongressWALLET
SALT Fairness and Marriage Penalty Elimination Act
Sponsored By: Representative Lawler, Michael [R-NY-17]
Introduced
Summary
Raises the cap on state and local tax deductions. This bill would replace the current $10,000 limit with a two-tier cap that sets a $100,000 ceiling for taxpayers not filing a joint return and a $200,000 ceiling for joint filers.
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- Married couples filing jointly would be able to deduct up to $200,000 in state and local taxes instead of the prior $10,000 cap.
- Other taxpayers not filing jointly, including those who previously faced a $5,000 limit when married filing separately, would have a $100,000 cap.
- The change would apply to taxable years beginning after December 31, 2024.
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Bigger state and local tax deduction cap
This bill would raise the cap on the state and local tax deduction. If you file jointly, you could deduct up to $200,000. If you do not file jointly, including married filing separately, you could deduct up to $100,000. This would replace the current $10,000 cap ($5,000 if married filing separately). It would apply to tax years beginning after December 31, 2024. This could lower your federal taxes if you itemize and pay high state or local taxes.
Sponsors & CoSponsors
Sponsor
Lawler, Michael [R-NY-17]
NY • R
Cosponsors
Rep. Sherrill, Mikie [D-NJ-11]
NJ • D
Sponsored 1/23/2025
Rep. Sykes, Emilia Strong [D-OH-13]
OH • D
Sponsored 2/6/2025
Rep. Houlahan, Chrissy [D-PA-6]
PA • D
Sponsored 3/21/2025
Rep. Vindman, Eugene Simon [D-VA-7]
VA • D
Sponsored 10/17/2025
Roll Call Votes
No roll call votes available for this bill.
View on Congress.gov