# 119-hr-430: SALT Deductibility Act

119-hr-430, SALT Deductibility Act, is a 119th Congress bill sponsored by Rep. Garbarino, Andrew R. [R-NY-2] (R-NY); status introduced; PRIA reads it as touching household money (as of 2026-09-21).

- Canonical: https://policyrisk.com/legislation/119-hr-430
- As of: 2026-09-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-430
- Congress: 119
- Title: SALT Deductibility Act
- Status: introduced
- Introduced: 2025-01-15
- Sponsor: Rep. Garbarino, Andrew R. [R-NY-2] (R-NY)
- Cosponsors: 25
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-09-21

## Summary

**This bill would repeal the cap on the deduction for state and local taxes (SALT), restoring full deductibility of state and local income and property taxes.** It applies to taxable years beginning after December 31, 2024. - Homeowners and other taxpayers who itemize could deduct the full amount of state and local income and property taxes they pay, increasing their federal deductions compared with when the cap applied. - Taxpayers in higher-tax states would see the largest change because the statutory limit that previously restricted SALT deductions would be removed.

## Cosponsors (25)

- Rep. Gottheimer, Josh [D-NJ-5] (D-NJ), 2025-01-15T00:00:00.000Z
- Rep. Kim, Young [R-CA-40] (R-CA), 2025-01-15T00:00:00.000Z
- Rep. Menendez, Robert [D-NJ-8] (D-NJ), 2025-01-15T00:00:00.000Z
- Rep. Smith, Christopher H. [R-NJ-4] (R-NJ), 2025-01-15T00:00:00.000Z
- Rep. Schneider, Bradley Scott [D-IL-10] (D-IL), 2025-01-15T00:00:00.000Z
- Rep. Lawler, Michael [R-NY-17] (R-NY), 2025-01-15T00:00:00.000Z
- Rep. Suozzi, Thomas R. [D-NY-3] (D-NY), 2025-01-15T00:00:00.000Z
- Rep. Casten, Sean [D-IL-6] (D-IL), 2025-01-15T00:00:00.000Z
- Del. Norton, Eleanor Holmes [D-DC-At Large] (D-DC), 2025-01-15T00:00:00.000Z
- Rep. Davis, Danny K. [D-IL-7] (D-IL), 2025-01-15T00:00:00.000Z
- Rep. Kean, Thomas H. [R-NJ-7] (R-NJ), 2025-01-15T00:00:00.000Z
- Rep. Chu, Judy [D-CA-28] (D-CA), 2025-01-15T00:00:00.000Z
- Rep. Brownley, Julia [D-CA-26] (D-CA), 2025-01-15T00:00:00.000Z
- Rep. Nadler, Jerrold [D-NY-12] (D-NY), 2025-01-15T00:00:00.000Z
- Rep. Sherrill, Mikie [D-NJ-11] (D-NJ), 2025-01-15T00:00:00.000Z
- Rep. Gillen, Laura [D-NY-4] (D-NY), 2025-01-15T00:00:00.000Z
- Rep. Panetta, Jimmy [D-CA-19] (D-CA), 2025-01-15T00:00:00.000Z
- Rep. Ryan, Patrick [D-NY-18] (D-NY), 2025-01-15T00:00:00.000Z
- Rep. Raskin, Jamie [D-MD-8] (D-MD), 2025-01-15T00:00:00.000Z
- Rep. Gomez, Jimmy [D-CA-34] (D-CA), 2025-01-15T00:00:00.000Z
- Rep. Mullin, Kevin [D-CA-15] (D-CA), 2025-01-23T00:00:00.000Z
- Rep. Carbajal, Salud O. [D-CA-24] (D-CA), 2025-02-18T00:00:00.000Z
- Rep. Latimer, George [D-NY-16] (D-NY), 2025-03-26T00:00:00.000Z
- Rep. Levin, Mike [D-CA-49] (D-CA), 2025-04-29T00:00:00.000Z
- Rep. Sherman, Brad [D-CA-32] (D-CA), 2025-10-24T00:00:00.000Z

## Provisions PRIA read

- Full deduction for state and local taxes: benefit, high. If enacted, you could deduct all state and local taxes if you itemize. It would remove the current cap on property and income tax deductions. It would apply to tax years beginning after December 31, 2024 (generally the 2025 tax year). Homeowners and people in high-tax states who itemize would likel…

## Related bills

- 119-hr-2048: Metastatic Breast Cancer Access to Care Act
- 119-hr-1661: SAFE Act of 2025
- 119-hr-3112: Better CARE for Animals Act of 2025
- 119-hr-2253: Puppy Protection Act of 2025
- 119-hr-2102: Major Richard Star Act
- 119-hr-1993: 25th Anniversary of 9/11 Commemorative Coin Act

## Sources
- [119-hr-430 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/430)

## Related
- [119-hr-2048: Metastatic Breast Cancer Access to Care Act](https://policyrisk.com/legislation/119-hr-2048)
- [119-hr-1661: SAFE Act of 2025](https://policyrisk.com/legislation/119-hr-1661)
- [119-hr-3112: Better CARE for Animals Act of 2025](https://policyrisk.com/legislation/119-hr-3112)
- [119-hr-2253: Puppy Protection Act of 2025](https://policyrisk.com/legislation/119-hr-2253)
- [119-hr-2102: Major Richard Star Act](https://policyrisk.com/legislation/119-hr-2102)
- [119-hr-1993: 25th Anniversary of 9/11 Commemorative Coin Act](https://policyrisk.com/legislation/119-hr-1993)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-430 (as of 2026-09-21).