# 119-hr-232: SALT Fairness and Marriage Penalty Elimination Act

119-hr-232, SALT Fairness and Marriage Penalty Elimination Act, is a 119th Congress bill sponsored by Rep. Lawler, Michael [R-NY-17] (R-NY); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-hr-232
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-232
- Congress: 119
- Title: SALT Fairness and Marriage Penalty Elimination Act
- Status: introduced
- Introduced: 2025-01-07
- Sponsor: Rep. Lawler, Michael [R-NY-17] (R-NY)
- Cosponsors: 4
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## 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. - 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.

## Cosponsors (4)

- Rep. Sherrill, Mikie [D-NJ-11] (D-NJ), 2025-01-23T00:00:00.000Z
- Rep. Sykes, Emilia Strong [D-OH-13] (D-OH), 2025-02-06T00:00:00.000Z
- Rep. Houlahan, Chrissy [D-PA-6] (D-PA), 2025-03-21T00:00:00.000Z
- Rep. Vindman, Eugene Simon [D-VA-7] (D-VA), 2025-10-17T00:00:00.000Z

## Provisions PRIA read

- Bigger state and local tax deduction cap: benefit, high. 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…

## Related bills

- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-9237: Take Care of America’s Veterans Act
- 119-hr-6644: 21st Century ROAD to Housing Act
- 119-hr-2086: Rights for the TSA Workforce Act
- 119-hr-4393: DIGNIDAD (Dignity) Act of 2025
- 119-hr-1262: Mikaela Naylon Give Kids a Chance Act

## Sources
- [119-hr-232 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/232)

## Related
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-9237: Take Care of America’s Veterans Act](https://policyrisk.com/legislation/119-hr-9237)
- [119-hr-6644: 21st Century ROAD to Housing Act](https://policyrisk.com/legislation/119-hr-6644)
- [119-hr-2086: Rights for the TSA Workforce Act](https://policyrisk.com/legislation/119-hr-2086)
- [119-hr-4393: DIGNIDAD (Dignity) Act of 2025](https://policyrisk.com/legislation/119-hr-4393)
- [119-hr-1262: Mikaela Naylon Give Kids a Chance Act](https://policyrisk.com/legislation/119-hr-1262)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-232 (as of 2026-04-21).