# 119-hr-9626: To amend the Internal Revenue Code of 1986 to eliminate the State and local tax deduction marriage penalty.

119-hr-9626, To amend the Internal Revenue Code of 1986 to eliminate the State and local tax deduction marriage penalty., is a 119th Congress bill sponsored by Rep. Gottheimer, Josh [D-NJ-5] (D-NJ); status introduced; PRIA reads it as touching household money (as of 2026-07-19).

- Canonical: https://policyrisk.com/legislation/119-hr-9626
- As of: 2026-07-19
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-9626
- Congress: 119
- Title: To amend the Internal Revenue Code of 1986 to eliminate the State and local tax deduction marriage penalty.
- Status: introduced
- Introduced: 2026-07-09
- Sponsor: Rep. Gottheimer, Josh [D-NJ-5] (D-NJ)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-07-19

## Summary

**Eliminate the marriage penalty in the SALT deduction** by aligning state-and-local-tax caps and the modified adjusted gross income phase-outs with filing status. This bill would change the SALT cap and MAGI thresholds so they scale for single, joint, and married-filing-separately filers. - Married couples filing jointly would see the SALT deduction cap set at $80,800 and the MAGI phase-out threshold set at $1,010,000, reducing the current gap between joint and single filers. - Married individuals filing separately would have a cap of $20,200 and a MAGI threshold of $252,500, reflecting half of the joint amounts. - Single filers would use the base amounts: a $40,400 SALT cap and a $505,000 MAGI threshold that the bill treats as the reference point. - The bill also edits related Internal Revenue Code language to record filing status and remove misplaced half-amount references so the new scaling applies consistently.

## Cosponsors (1)

- Rep. Lawler, Michael [R-NY-17] (R-NY), 2026-07-15T00:00:00.000Z

## Provisions PRIA read

- Eliminate SALT marriage penalty for couples: mixed, high. If enacted, this bill would change the State and Local Tax (SALT) deduction rules for tax years after Dec 31, 2026. It would set a 2026 base SALT cap of $40,400 for single filers, $80,800 for married filing jointly, and $20,200 for married filing separately. It would also set the MAGI phase‑out thr…

## Related bills

- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-4669: FEMA Act of 2025
- 119-hr-9237: Take Care of America’s Veterans Act
- 119-hr-6644: 21st Century ROAD to Housing Act
- 119-hr-3077: Agriculture Resilience Act of 2025
- 119-hr-3633: Digital Asset Market Clarity Act

## Sources
- [119-hr-9626 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/9626)

## Related
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-4669: FEMA Act of 2025](https://policyrisk.com/legislation/119-hr-4669)
- [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-3077: Agriculture Resilience Act of 2025](https://policyrisk.com/legislation/119-hr-3077)
- [119-hr-3633: Digital Asset Market Clarity Act](https://policyrisk.com/legislation/119-hr-3633)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-9626 (as of 2026-07-19).