[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 257 Introduced in House (IH)]

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116th CONGRESS
  1st Session
                                H. R. 257

To amend the Internal Revenue Code of 1986 to repeal the limitation on 
      deduction for State and local taxes, and for other purposes.


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                    IN THE HOUSE OF REPRESENTATIVES

                            January 4, 2019

   Mr. King of New York (for himself and Mr. Suozzi) introduced the 
 following bill; which was referred to the Committee on Ways and Means

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                                 A BILL


 
To amend the Internal Revenue Code of 1986 to repeal the limitation on 
      deduction for State and local taxes, and for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``SALT Fairness Act of 2019''.

SEC. 2. REPEAL OF LIMITATION ON DEDUCTION FOR STATE AND LOCAL, ETC. 
              TAXES.

    (a) In General.--Section 164(b) is amended by striking paragraph 
(6).
    (b) Effective Date.--The amendment made by subsection (a) shall 
take effect as if included in section 11042 of Public Law 115-97.
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