SALT Deductibility Act

2025-01-15

Introduced in House

Securing Access to Lower Taxes by ensuring Deductibility Act or the SALT Deductibility Act

This bill repeals the limitation on the federal tax deduction for state and local taxes (commonly known as the SALT deduction cap).

Under current law, a SALT deduction cap of $10,000 ($5,000 for married individuals filing separate federal income tax returns) applies for tax years 2018 through 2025 and expires beginning in 2026.

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