SALT Deductibility Act
Sponsored By: Representative Garbarino, Andrew R. [R-NY-2]
Introduced
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.
Show full summary
- 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.
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Full deduction for state and local taxes
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 likely see lower federal taxes. This would not change taxes for people who take the standard deduction.
Sponsors & CoSponsors
Sponsor
Garbarino, Andrew R. [R-NY-2]
NY • R
Cosponsors
Rep. Gottheimer, Josh [D-NJ-5]
NJ • D
Sponsored 1/15/2025
Rep. Kim, Young [R-CA-40]
CA • R
Sponsored 1/15/2025
Rep. Menendez, Robert [D-NJ-8]
NJ • D
Sponsored 1/15/2025
Rep. Smith, Christopher H. [R-NJ-4]
NJ • R
Sponsored 1/15/2025
Rep. Schneider, Bradley Scott [D-IL-10]
IL • D
Sponsored 1/15/2025
Rep. Lawler, Michael [R-NY-17]
NY • R
Sponsored 1/15/2025
Rep. Suozzi, Thomas R. [D-NY-3]
NY • D
Sponsored 1/15/2025
Casten
IL • D
Sponsored 1/15/2025
Del. Norton, Eleanor Holmes [D-DC-At Large]
DC • D
Sponsored 1/15/2025
Davis (IL)
IL • D
Sponsored 1/15/2025
Kean
NJ • R
Sponsored 1/15/2025
Rep. Chu, Judy [D-CA-28]
CA • D
Sponsored 1/15/2025
Rep. Brownley, Julia [D-CA-26]
CA • D
Sponsored 1/15/2025
Rep. Nadler, Jerrold [D-NY-12]
NY • D
Sponsored 1/15/2025
Sherrill
NJ • D
Sponsored 1/15/2025
Rep. Gillen, Laura [D-NY-4]
NY • D
Sponsored 1/15/2025
Rep. Panetta, Jimmy [D-CA-19]
CA • D
Sponsored 1/15/2025
Rep. Ryan, Patrick [D-NY-18]
NY • D
Sponsored 1/15/2025
Rep. Raskin, Jamie [D-MD-8]
MD • D
Sponsored 1/15/2025
Gomez
CA • D
Sponsored 1/15/2025
Mullin
CA • D
Sponsored 1/23/2025
Rep. Carbajal, Salud O. [D-CA-24]
CA • D
Sponsored 2/18/2025
Rep. Latimer, George [D-NY-16]
NY • D
Sponsored 3/26/2025
Levin
CA • D
Sponsored 4/29/2025
Rep. Sherman, Brad [D-CA-32]
CA • D
Sponsored 10/24/2025
Roll Call Votes
No roll call votes available for this bill.
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