# 119-hr-7561: Local Infrastructure Tax Cuts Act

119-hr-7561, Local Infrastructure Tax Cuts Act, is a 119th Congress bill sponsored by Rep. Stevens, Haley M. [D-MI-11] (D-MI); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-hr-7561
- 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-7561
- Congress: 119
- Title: Local Infrastructure Tax Cuts Act
- Status: introduced
- Introduced: 2026-02-12
- Sponsor: Rep. Stevens, Haley M. [D-MI-11] (D-MI)
- Cosponsors: 3
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**Restricts SALT deductions by income.** The bill would replace the current SALT cap with a sliding limit based on filing status and modified adjusted gross income (MAGI). It would also create a separate deduction for special assessment property taxes used to fund community infrastructure. - Higher-income taxpayers would get no SALT deduction once they exceed certain MAGI thresholds. For example, joint filers above $215,000 MAGI would face a $0 SALT deduction. - Most other taxpayers would face a fixed cap: $10,000 for most filers and $5,000 for married taxpayers filing separately. Those dollar amounts would be adjusted for inflation after 2027. - Homeowners in special assessment districts could deduct qualified special assessment taxes paid on their principal residence when those taxes fund projects like roads, utilities, schools, hospitals, or dam restoration. That deduction would count toward the overall SALT limitation.

## Cosponsors (3)

- Rep. Dingell, Debbie [D-MI-6] (D-MI), 2026-02-12T00:00:00.000Z
- Rep. Scholten, Hillary J. [D-MI-3] (D-MI), 2026-02-12T00:00:00.000Z
- Rep. McDonald Rivet, Kristen [D-MI-8] (D-MI), 2026-02-12T00:00:00.000Z

## Provisions PRIA read

- Deduction for community special assessments: benefit, high. If enacted, you would be able to deduct certain special assessment taxes you paid on your main home. The tax must be a special assessment on property inside a designated district and must fund a community infrastructure project that directly benefits your property. Qualifying projects would include…
- Limits on state and local tax deduction: cost, high. If enacted, your state and local tax (SALT) deduction would be limited by your income and filing status. Most taxpayers would be capped at $10,000, and married taxpayers filing separately would be capped at $5,000. If your modified adjusted gross income (MAGI) is above the bill's cutoff you would g…

## Related bills

- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-7977: Energy Bills Relief Act
- 119-hr-7481: Department of Homeland Security Appropriations Act, 2026
- 119-hr-7973: Momnibus Act
- 119-hr-7853: PrEP Access and Coverage Act of 2026
- 119-hr-3816: Weather Act Reauthorization Act of 2025

## Sources
- [119-hr-7561 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/7561)

## Related
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-7977: Energy Bills Relief Act](https://policyrisk.com/legislation/119-hr-7977)
- [119-hr-7481: Department of Homeland Security Appropriations Act, 2026](https://policyrisk.com/legislation/119-hr-7481)
- [119-hr-7973: Momnibus Act](https://policyrisk.com/legislation/119-hr-7973)
- [119-hr-7853: PrEP Access and Coverage Act of 2026](https://policyrisk.com/legislation/119-hr-7853)
- [119-hr-3816: Weather Act Reauthorization Act of 2025](https://policyrisk.com/legislation/119-hr-3816)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-7561 (as of 2026-04-21).